North Carolina
Department of State Treasurer
Financial Information
Town of Jamestown



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$1,554,603 $1,442,945 $1,441,804 $1,344,855 $1,315,724 $1,311,700


Utility 2,986,626 2,886,739 2,473,466 2,429,914 2,401,873 2,209,715


Sales Tax 295,193 291,579 332,012 407,795 435,578 423,461


Sales & Services 834,204 947,649 1,010,284 1,079,956 960,116 975,033


Intergovernmental 704,911 770,196 756,235 703,968 828,512 625,584


Debt Proceeds - - - 123,739 109,762 -


Other Miscellaneous 226,742 280,562 422,337 436,144 394,684 374,481


Total$6,602,279 6,619,670 6,436,138 6,526,371 6,446,249 5,919,974










Expenditures by Function







Utility$972,623 1,241,655 1,078,730 930,632 1,251,135 896,948


Debt Service 251,776 703,878 682,061 675,505 673,024 679,053


Transportation 123,141 380,586 130,451 257,328 522,981 165,086


General Government 569,871 579,823 649,881 609,284 552,120 506,646


Public Safety 23,459 18,847 14,798 41,631 9,931 18,396


Other 4,278,430 3,769,561 3,544,470 3,559,146 3,529,046 3,352,555


Total$6,219,300 6,694,350 6,100,391 6,073,526 6,538,237 5,618,684










Expenditures by Object







Salaries & Wages$1,668,326 1,613,257 1,630,108 1,544,565 1,453,369 1,187,829


Capital Outlay 1,035,511 731,939 504,438 415,606 1,145,880 493,465


Other Operating + Debt Service 3,385,254 4,298,781 3,928,483 4,072,869 3,893,509 3,862,390


Total$6,089,091 6,643,977 6,063,029 6,033,040 6,492,758 5,543,684



















Per Capita Revenues by Source







Property Tax$458 423 426 399 397 399


Utility 879 847 730 721 724 673


Sales Tax 86 85 99 121 131 129


Sales & Services 246 278 298 321 289 297


Intergovernmental 208 226 223 209 250 190


Debt Proceeds - - - 37 33 -


Other Miscellaneous 67 82 125 129 119 114


Total$1,944 1,941 1,901 1,937 1,943 1,802










Per Capita Expenditures by Function







Utility$286 364 319 276 377 273


Debt Service 74 206 201 201 203 207


Transportation 36 112 39 76 158 50


General Government 168 170 192 182 166 153


Public Safety 7 6 4 12 3 6


Other 1,260 1,105 1,047 1,056 1,064 1,021


Total$1,831 1,963 1,802 1,803 1,971 1,710










Per Capita Expenditures by Object







Salaries & Wages$491 473 481 458 438 362


Capital Outlay 305 215 149 123 345 150


Other Operating 997 1,260 1,161 1,210 1,174 1,176


Total$1,793 1,948 1,791 1,791 1,957 1,688










Population GroupNo Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999


Number of Municipalites in Group 119 122 120 120 124 123


Average Population In Group 4,793 4,664 4,697 4,793 4,727 4,663


Town of Jamestown Population 3,396 3,410 3,386 3,369 3,317 3,285

Group Average Per Capita Revenues by Source







Property Tax 356 342346336310306


Utility 392 322314310313326


Sales Tax 125 125144160160154


Sales & Services 86 8885807874


Intergovernmental 237 202185180174160


Debt Proceeds 127 8020917110895


Other Miscellaneous 131 106105133160126


Total 1,454 1,2651,3881,3701,3031,241










Group Average Per Capita Expenditures by Function







Utility 422 419414370332305


Debt Service 111 1031001029698


Transportation 91 9595110111112


General Government 173 179185169159156


Public Safety 314 323318318310280


Other 242 220219230235209


Total 1,353 1,3391,3311,2991,2431,160










Group Average Per Capita Expenditures by Object







Salaries & Wages 447 431429414405390


Capital Outlay 250 325317279252205


Other Operating 655 583585606584564


Total 1,352 1,3391,3311,2991,2411,159


















General Fund
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201120102009200820072006

General Fund revenues$3,553,242 3,658,469 3,802,538 2,837,946 2,782,538 2,667,646

General Fund expenditures 4,274,937 3,890,752 3,673,065 2,706,215 2,837,014 2,373,817

Operating transfers in 77,000 - - - - 78,700

Operating transfers out 79,505 - - 150,000 - 10,000

Capital leases and installment purchase proceeds - - - 123,739 109,762 -

Other items 39,177 6,885 21,554 1,318 3,288 -

Excess of revenues and other sources over (under) expenditures and other uses (685,023) (225,398) 151,027 106,788 58,574 362,529










Fund balance available (FBA):







In dollars$931,231 1,598,052 1,797,027 1,544,582 1,465,941 1,416,865


FBA as a % of GF Net Expenditures:







Unit's FBA %21.3941.0748.9256.5353.7559.44


Group weighted average FBA %69.3067.3970.2565.0564.3162.32


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$4,654,136 4,314,915 3,754,002 3,749,982 3,441,547 3,575,980


Quick ratio20.63 11.35 8.19 7.78 5.66 7.93


Net income767,319 1,070,926 702,358 541,025 357,137 266,759


Cashflow from operations1,175,505 1,334,472 819,696 731,684 957,173 744,700


Depreciation & Amortization Expense518,337 404,638 382,886 373,815 352,421 351,248


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year3,3963,4103,3863,3693,3173,285


Population GroupNo Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999


Cash &Investments$6,238,102 $6,018,224 $5,817,146 $5,696,596 $5,366,368 $5,339,558


Investment Earnings36,886 101,722 220,985 234,302 250,514 213,605


Tax Rate Equivalent0.00920.02590.05720.06070.06580.0567


Tax Rate Equivalent Group weighted average0.00330.00550.01300.02940.04370.0322


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200420042004200420042004


January 1, Prior Year Assessed Valuation$400,185,167 392,550,095 386,417,328 386,093,291 380,644,271 376,473,670


Tax Rate0.39000.37000.37000.35000.35000.3500


Tax Rate Group weighted average0.27780.25520.26970.26690.31160.3191


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio103.7295.0291.6092.7296.1298.69


Assessment -to-Sales Ratio Group weighted average102.19102.8492.1790.9283.5191.52


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$385,832,209 413,123,653 421,852,978 416,407,777 396,009,437 381,470,939


EffectiveTax Rate0.40450.35160.33890.32450.33640.3454


Group weighted average Effective Tax Rate0.28380.26240.24860.24270.26020.2921


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected98.050099.170099.130099.400099.360099.5600


Percent Collected Group weighted average96.6795.4095.4195.8196.7096.72


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles99.0199.5899.6899.7899.7799.78


Percent Collected Excluding Motor Vehicles Group weighted average97.3897.4397.5598.0697.9998.08


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 88.5294.7093.4195.7695.6497.56


Percent Collected Motor Vehicles Only Group weighted average85.3885.6085.2385.7586.0486.22


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected157,446 128,281 135,845 133,153 134,026 132,901


Tax Rate Equivalent0.03930.03270.03520.03450.03520.0353


Dominant County: Guilford






Debt Information








Population Group2,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,999


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 Group113 107 158 152 149 162


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 Average0.0898%0.0802%0.1078%0.1101%0.1223%0.1565%


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 0 544,582 948,288 1,330,864 1,693,700


--General Government0 0 45,800 179,133 312,467 445,800


Total*$0 0 590,382 1,127,422 1,643,331 2,139,500


* 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 Changes3,3963,4103,3863,3693,3173,285









1.5AFISCAL Governmental Activities Assets8,106,5248,124,8818,091,2727,188,5317,089,6226,925,829
1.5BSUMMARYGovernmental Activities Liabilities482,603538,322609,399824,412875,220986,028
3.5A
Business Type Activities Assets19,651,06917,130,07216,299,78917,082,22017,140,53416,912,381
3.5B
Business Type Activities Liabilties2,200,781447,104687,7471,159,9451,759,2841,888,268
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy1,540,2541,431,3111,432,6911,342,6311,315,7241,311,700
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections10,2788,3205,929


13.0
Penalties and Interest4,0713,3143,1842,224

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 Tax157,408151,455161,716185,456202,235203,473
17.0
1/2% Local Government Option Sales Tax (40)62,77161,30764,72374,52277,22571,110
18.0
1/2% Local Government Option Sales Tax (42)75,81972,56763,86073,69976,32370,413
18.5
1/2% Local Government Option Sales Tax (44)-8056,25041,71374,11879,79578,465
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 Licenses45,45547,46451,37360,79945,21379,210
23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax





27.0FEDERALPayments In Lieu of Taxes - 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
32,59925,992


39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax





41.0REVENUESTransitional Hold Harmless47,68240,87420,615


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 Distribution86,22290,78190,90582,849

44.0
Utility Franchise Tax184,128175,554174,827166,962298,377225,360
45.0
Beer and Wine Tax15,0294,82915,13015,27914,84414,390
46.0
Powell Bill91,81991,074102,815114,220101,534103,147
50.0
Court Fees - Facilities and Arrest Fees





51.0
General Government





52.0
Public Safety





53.0
Transportation - Streets



88,00117,610
54.0
Transportation - All Other


8,697

55.0
Environmental Protection2,2852,3471,0143,53739,684
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
16,0008,000


61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation277,746316,138316,937312,424286,072265,077
71.0PERMITS Building Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits51,39666,35171,88061,0948,14125,724
74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties2,8753,7203,06018,23018,17424,233
76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste109,928110,804100,78779,9499291,145
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries





81.0
Recreation Service Revenues721,401833,125906,437972,562906,182923,844
82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services


9,21534,83125,811
86.0UTILITYWater and Sewer Charges2,986,6262,886,7392,473,4662,429,9142,401,8732,209,715
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds36,886101,722220,985234,302250,514213,605
91.0
Special Assessments





92.0
Private Contributions and Donations7507503,950


93.0
Sales of Materials and Fixed Assets4,500
3,0003,61823,093800
94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution50,00050,00050,00050,00050,00050,000
98.0
Other Miscellaneous Revenues3,0785,8802,59526,33117,7235,142
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases


123,739109,762
101.0
Other34,6778,39518,554


102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits3,0001,6002,300

3,140
106.0
Deposits Other than Utility
-350350

500
107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages





109BGENERALGoverning Body - Other Direct3,1759,2822,14010,2933,20117,621
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages230,285211,779209,279199,086190,661168,898
110B
Administration - Other Direct47,15956,63956,32530,08828,99997,867
110C
Administration - Construction





110D
Administration - Purchase of P,P&E


7,986

111A
Elections - Salaries & Wages





111B
Elections - Other Direct


2,821

111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages86,78481,88481,25977,83272,65786,000
112B
Finance - Other Direct19,84518,90017,00017,00015,50019,000
112C
Finance - Construction





112D
Finance - Purchase of P,P&E



10,354
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 Direct18,65717,52318,52118,90019,07520,290
114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct80,18672,89579,362114,38993,81196,970
115C
Public Buildings - Construction


11,27321,403
115D
Public Buildings - Purchase of P,P&E

5,465


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 & Wages67,14262,78561,00356,68351,246
118B
Gen. Govt. All Other - Other Direct16,63848,136119,52762,93338,123
118C
Gen. Govt. All Other - Construction





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



7,090
119APUBLICPolice & Comm - Traffic Control - Salaries and Wages





119BSAFETYPolice & Comm - Traffic Control - Other Direct




29
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 Direct23,45918,84714,79841,6319,93118,367
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 Direct116,134112,749109,043102,955102,85179,308
128C
Streets and Highways - Construction

5,97426,412111,70969,178
128D
Streets and Highways - Purchase of P,P&E5,0725,069
127,704

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 Direct210255,95215,434257477,522
130C
Powell Bill - Construction



308,374
130D
Powell Bill - Purchase of P,P&E1,7256,816


9,078
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 & Wages53,39749,67848,97246,65058,60138,357
136BMENTALSolid Waste - Other Direct128,982112,701142,885197,716175,038189,065
136CPROTECTIONSolid Waste - Construction





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



113,061
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 & Wages718,260684,076719,948697,892651,782589,982
153BRECREATIONRecreation & Parks - Other Direct694,090742,281785,308736,792723,556680,334
153C
Recreation & Parks - Construction





153D
Recreation & Parks - Purchase of P,P&E889,468285,68373,50728,96131,756119,584
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
21,00021,00025,50024,80014,700
155C
Museums - Construction





155D
Museums - Purchase of P,P&E





156A
Libraries - Salaries & Wages





156B
Libraries - Other Direct108,955105,000104,931105,000105,000100,000
156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





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





157B
Cult. & Recr. All Other - Other Direct107,200107,200111,662110,700110,700110,350
157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages512,458523,055509,647466,422428,422304,592
158B
Water & Sewer - Other Direct 320,919284,229149,591250,940280,580296,731
158C
Water & Sewer - Construction

419,492102,501382,100255,637
158D
Water & Sewer - Purchase of P,P&E139,246434,371
110,769160,03339,988
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 & Fees74,78018,03242,86764,10380,101102,644
161DSERVICEWater & Sewer - Principal81,886544,208403,824382,589366,591344,048
162B
Electric - Interest & Fees





162D
Electric - Principal





163B
Gas - Interest & Fees





163D
Gas - Principal





164B
School - Interest & Fees





164D
School - Principal





165B
Hospital - Interest & Fees





165D
Hospital - Principal





166B
All Other - Interest & Fees8,52613,12723,01931,04934,85343,589
166D
All Other - Principal86,584128,511212,351197,764191,479188,772
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 - RecipientGuilford County and Pinecroft Sedgefield Fire DeptGuilford County and Pinecroft Sedgefield Fire DeptGuilford County and Pinecroft Sedgefield Fire DeptGuilford County and Pinecroft Sedgefield Fire DeptGuilford County and Pinecroft Sedgefield Fire DeptGuilford County and Pinecroft Sedgefield Fire Dept
176B
Other - Intergovt. Expenditures - Item #119122125119122125119122125119122125119122125119, 122,125
176C
Other - Intergovt. Expenditures - Amount700,393602,555584,261661,613583,488569,737
177A
Other - Intergovt. Expenditures - RecipientCity of High Point and GreensboroCity of High Point and GreensboroCity of High Point and GreensboroCity of High Point and GreensboroCity of High Point and GreensboroCity of High Point and Greensboro
177B
Other - Intergovt. Expenditures - Item #136, 158136158136158136158136158136,158
177C
Other - Intergovt. Expenditures - Amount747,4761,009,014914,634907,836905,785865,446
178A
Other - Intergovt. Expenditures - RecipientPiedmont Triad Regional Water AuthorityPiedmont Triad Regional Water AuthorityPiedmont Triad Regional Water AuthorityPiedmont Triad Regional Water AuthorityPiedmont Triad Regional Water AuthorityPiedmont Triad Regional Water Authority
178B
Other - Intergovt. Expenditures - Item #158158158158158158
178C
Other - Intergovt. Expenditures - Amount130,20950,37337,36240,48645,47975,000
179.0
Current year's levy -- Excluding motor vehicles1,430,485.1,331,968.001,352,359.001,240,300.001,213,966.001,203,615.00
180.0
Current year's levy -- Motor vehicles (only)143,217.122,653.00131,550.00130,413.00131,189.00130,204.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh14,229.5,628.004,295.002,740.002,837.002,697.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles16,4376,5018,6675,5305,7263,183
183.0DATAPercentage of Taxes Collected - All Property %98.0599.1799.1399.4099.3699.56
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%99.0199.5899.6899.7899.7799.78
185.0
Percentage of Taxes Collected - Motor Vehicles %88.5294.7093.4195.7695.6497.56
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 Other6,238,1026,018,2245,817,1465,696,5965,366,3685,339,558
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 Revenues6,602,2796,619,6706,436,1386,676,3716,446,2496,008,674
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In


150,000
88,700
194D
Amount - Net Revenues6,602,2796,619,6706,436,1386,526,3716,446,2495,919,974


Calculated amount6,602,2796,619,6706,436,1386,526,3716,446,2495,919,974


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures6,219,3006,694,3506,100,3916,223,5266,538,2375,707,384
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out


150,000
88,700
195D
Amount - Net Expenditures6,219,3006,694,3506,100,3916,073,5266,538,2375,618,684


Calculated amount6,219,3006,694,3506,100,3916,073,5266,538,2375,618,684


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



5,260
401BWater /Number of residential accounts billed Sewer



10,014
402ASewer Amount processed and/or purchased in units Water173188185213,660164,212
402BOperationsAmount processed and/or purchased in units Sewer396407402453,601499,482
403A
Total amount billed in units - Water172172170187,418159,706
403B
Total amount billed in units - Sewer310313302371,407330,413
404A
Of the total in 403A above how many units were Residential W120118119138,628112,804
404B
Of the total in 403B above how many units were Residential S246251240312,398280,461
405A
Of the total in 403 above, how many units were Outside Muni W



46,012
405B
Of the total in 403 above, how many units were Outside Muni S



233,913
406A
Of the total in 405A above how many units were Residential W



44,036
406B
Of the total in 405B above how many units were Residential S



233,913
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 above804,871784,430709,621719,155634,254
408B
Dollars related to 403B above2,280,3912,034,9961,592,5511,766,8441,390,308
409A
Dollars related to 404A above592,330565,169523,757565,795388,848
409B
Dollars related to 404B above1,739,9181,655,5281,310,6971,504,6591,263,715
410A
Dollars related to 405A above



260,791
410B
Dollars related to 405B above



1,199,030
411A
Dollars related to 406A above



266,707
411B
Dollars related to 406B above



1,154,945
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water2,448
2,3852,220

421B
Number of residential accounts billed - Sewer4,760
4,5644,661

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

202154

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

201157

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialJudy Gallman

951.0
TitleFinance Officer

952.0
Date10/31/201110/20/201010/01/200910/20/200810/17/200710/16/2006
953.0
ContactJudy Gallman

954.0
TitleFinance Officer

955.0
Phone336-454-1138




956.0
Fax336-886-3504




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Jamestown













201120102009200820072006








Population
3,3963,4103,3863,3693,3173,285
Population Group
No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999
Total Operating Revenues
$2,986,6262,886,7392,473,4662,452,3782,419,6482,219,015
Total Operating Revenues Per Capita
$879847730728729675
Group Weighted Average Revenues Per Capita465442409396397412
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
71.35%74.87%77.08%81.51%81.30%81.93%
Group Weighted Average
93.10%92.87%93.32%93.18%90.16%87.26%
State Weighted Average
82.59%85.08%89.86%86.70%82.47%81.57%








Operating Margin
28.65%25.13%22.92%18.49%18.70%18.07%
Group Weighted Average
6.90%7.13%6.68%6.82%9.84%12.74%
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
2.55%3.37%2.01%1.52%2.84%2.59%
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%3.55%
Group Weighted Average
5.13%4.49%7.69%4.05%4.95%2.33%
State Weighted Average
1.89%1.79%2.55%3.08%1.94%2.63%








Net Income before capital contributions
25.69%25.75%25.97%20.80%22.06%14.77%
Group Weighted Average
-5.62%3.49%0.41%2.42%-2.67%6.45%
State Weighted Average
8.52%7.13%-10.44%7.19%11.65%9.59%








Key Ratios and Cash Flow














Quick Ratio
20.6311.358.197.785.667.93
Group Weighted Average
3.362.993.223.123.263.67
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
29.633.931.325.529.260.5
Group Weighted Average
53.357.765.252.352.853.8
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
970.1865.7914.5841.4814.4864.8
Group Weighted Average
360.2368.6384.6439.3462.7413.2
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$1,175,5051,334,472819,696731,684957,173744,700








Debt to Equity
0.120.000.030.060.090.12
Group Weighted Average
0.410.400.400.310.280.25
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
5940161281401516
Group Weighted Average
924863806631533484
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$139,246434,371419,492213,270542,133295,625










2005200420032002



$384,624275,38465,754376,750









Capital Contributions: Excluded from income above
$0327,49760,000009,432
















Operating Statistics














Estimated population of the areas served Water00005,260NA
Estimated population of the areas served Sewer000010,014NA








Number of Gallons of Water Processed (000) omitted173188185213,660164,212NA
Number of Gallons of Sewage Processed (000) omitted396407402453,601499,482NA








Number of Gallons of Water Billed (000) omitted172172170187,418159,706NA
Number of Gallons of Sewage Billed (000) omitted310313302371,407330,413NA








Ratio of Water Billed to Water Processed0.997100.916620.919820.877180.97256NA
Ratio of Sewage Billed to Sewage Processed0.784310.768640.750850.818800.66151NA








Total Revenue from Water Sales804,871784,430709,621719,155634,254NA
Total Revenue from Sewage Sales2,280,3912,034,9961,592,5511,766,8441,390,308NA








Water Revenue per 1000 gallons of Sales




120.58061NA
Sewage Revenue per 1000 gallons of Sales




138.83643NA








Group Average Sales per thousand Gallons Water$0.00493$146.64376$40.01634$1,510.62899$1,842.80047NA
Group Average Sales per thousand Gallons Sewage$0.00751$72.11574$36.04590$1,288.89426$1,811.42912NA








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$4,938.552614,791.191934,383.270574.081393.44711NA
Residential Sewage Sales per thousand Gallons$7,075.138266,583.139815,466.476214.816484.50585NA








Water Sales per thousand Gallons outside Municipal Limits



5.66789NA
Sewage Sales per thousand Gallons outside Municipal Limits



5.12597NA








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 %53.75%56.53%48.92%41.07%21.39%
Group average FBA %64.31%65.05%70.25%67.39%69.30%
State average Electric/Non Electric Group FBA %37.39%36.66%37.89%38.70%41.07%
State average FBA %36.54%36.34%64.31%37.47%39.53%






Municipal Population Group: No Electric 2,500 to 9,999

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Analysis of Property Tax

20072008200920102011
Municipality99.36%99.40%99.13%99.17%98.05%
Pop. Group96.70%95.81%95.41%95.40%96.67%
Statewide97.58%97.56%97.34%97.35%97.42%






Municipal Population Group: No Electric 2,500 to 9,999






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Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group149152158107113
Statewide478456455449450






Municipal Population Group: 2,500 to 4,999






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Analysis of Revenue

20072008200920102011
Property Tax$397399426423458
Utility724721730847879
Sales Tax131121998586
Sales & Services289321298278246
Intergovernmental250209223226208
Debt Proceeds3337000
Other Miscellaneous1191291258267
Total$1,9431,9371,9011,9411,944

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$1,554,603
$458
Water/Sewer2,986,626
879
Electric0
0
Other Utilities0
0
Sales Tax295,193
86
Sales & Services834,204
246
Intergovernment704,911
208
Debt Proceeds0
0
Miscellaneous226,742
67
Total$6,602,279
$1,944





Municipal Population Group: No Electric 2,500 to 9,999





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Analysis of Expenditures by Function for Fiscal 2011











2011
2011
CategoryExpenditures
Per Capita
General Government$569,871
$168
Water/Sewer972,623
286
Electric0
0
Other Utilities0
0
Debt Service251,776
74
Transportation123,141
36
Public Safety23,459
7
Other4,278,430
1,260
Total$6,219,300
$1,831





Municipal Population Group: No Electric 2,500 to 9,999





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Analysis of Expenditures by Object for Fiscal 2011






2011
2011
CategoryExpenditures
Per Capita
Salaries & Wages$1,668,326
$491
Water/Sewer Capital139,246
41
Electric Capital0
0
Other Capital896,265
264
Other Operating3,385,254
997
Total$6,089,091
$1,793





Municipal Population Group: No Electric 2,500 to 9,999






Last Updated 6/15/2012 11:20:24 AM