North Carolina
Department of State Treasurer
Financial Information
Town of Jefferson



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 Ashe 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$501,623 $510,257 $567,915 $553,587 $567,566 $501,801


Utility 829,304 724,335 716,925 754,551 642,921 636,015


Sales Tax 297,508 286,401 328,334 349,244 352,579 313,644


Sales & Services 200 4,000 1,000 - - 500


Intergovernmental 187,875 190,429 213,783 406,380 217,778 267,839


Debt Proceeds - - - - - -


Other Miscellaneous 60,853 61,503 148,364 75,618 161,161 68,564


Total$1,877,363 1,776,925 1,976,321 2,139,380 1,942,005 1,788,363










Expenditures by Function







Utility$660,901 815,723 748,645 579,377 825,219 576,063


Debt Service 106,534 109,421 107,129 104,445 106,972 104,529


Transportation 308,672 310,764 358,357 309,315 268,339 249,939


General Government 270,278 235,456 220,907 224,744 254,686 183,967


Public Safety 242,305 254,652 266,784 195,936 227,011 236,898


Other 74,687 71,337 78,961 74,292 67,648 132,672


Total$1,663,377 1,797,353 1,780,783 1,488,109 1,749,875 1,484,068










Expenditures by Object







Salaries & Wages$930,369 817,881 770,645 694,363 625,253 615,601


Capital Outlay 16,739 252,947 286,728 82,927 384,206 120,664


Other Operating + Debt Service 716,269 726,525 723,410 710,819 740,416 747,803


Total$1,663,377 1,797,353 1,780,783 1,488,109 1,749,875 1,484,068



















Per Capita Revenues by Source







Property Tax$310 354 396 383 396 345


Utility 513 502 500 522 448 437


Sales Tax 185 198 228 243 245 215


Sales & Services - 3 1 - - -


Intergovernmental 116 132 149 281 152 184


Debt Proceeds - - - - - -


Other Miscellaneous 38 43 103 52 112 47


Total$1,162 1,232 1,377 1,481 1,353 1,228










Per Capita Expenditures by Function







Utility$409 566 522 401 575 396


Debt Service 66 76 75 72 75 72


Transportation 191 216 250 214 187 172


General Government 167 162 153 156 177 125


Public Safety 150 177 186 136 158 163


Other 46 49 55 51 47 91


Total$1,029 1,246 1,241 1,030 1,219 1,019










Per Capita Expenditures by Object







Salaries & Wages$576 567 537 481 436 423


Capital Outlay 10 175 200 57 268 83


Other Operating 443 504 504 492 515 513


Total$1,029 1,246 1,241 1,030 1,219 1,019










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 Jefferson Population 1,616 1,442 1,435 1,445 1,435 1,456

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$1,020,324 1,012,960 1,141,399 1,169,108 1,201,973 1,077,657

General Fund expenditures 894,279 869,823 923,340 802,267 815,731 801,303

Operating transfers in - - - - - -

Operating transfers out 153,950 143,083 - 174,021 180,994 161,673

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

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses (27,905) 54 218,059 192,820 205,248 114,681










Fund balance available (FBA):







In dollars$2,392,397 2,421,373 2,416,991 2,188,716 1,995,618 1,798,674


FBA as a % of GF Net Expenditures:







Unit's FBA %228.23239.05261.77224.19200.22186.78


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$3,193,993 2,967,338 2,991,248 3,008,590 2,605,569 2,614,996


Quick ratio23.17 18.04 22.52 22.92 21.61 19.77


Net income74,765 (8,370)(16,857)312,255 77,067 107,402


Cashflow from operations183,211 151,912 164,289 269,664 99,547 116,955


Depreciation & Amortization Expense257,611 252,950 241,428 233,998 214,614 210,941


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year1,6161,4421,4351,4451,4351,456


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$5,801,138 $5,650,231 $5,587,458 $5,463,303 $4,744,523 $4,604,782


Investment Earnings37,999 24,123 38,232 54,621 48,726 38,932


Tax Rate Equivalent0.02400.01510.02220.03210.02860.0300


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 200620062006200620061998


January 1, Prior Year Assessed Valuation$158,384,252 160,126,342 172,415,606 170,368,552 170,296,981 129,594,664


Tax Rate0.33000.33000.33000.33000.33000.4000


Tax Rate Group weighted average0.27490.29700.29830.28600.34240.3297


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio98.8179.8578.9687.0897.8958.95


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$160,291,724 200,533,929 218,358,164 195,646,017 173,967,699 219,838,277


EffectiveTax Rate0.32610.26350.26060.28740.32300.2358


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 Collected93.810093.780095.760095.630095.530094.8100


Percent Collected Group weighted average96.4195.3295.9996.8697.1896.94


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles94.5394.5496.4596.5696.4295.87


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 79.5579.5782.8679.7480.3180.01


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 Uncollected52,020 54,449 47,980 49,538 50,472 54,920


Tax Rate Equivalent0.03280.03400.02780.02910.02960.0424


Dominant County: Ashe






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$655,000 735,000 815,000 890,000 960,000 1,030,000


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt655,000 735,000 815,000 890,000 960,000 1,030,000


Per Capita$405 510 568 616 669 707


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 Sales0.4086%0.3665%0.3732%0.4549%0.5518%0.4685%


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


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


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$0 0 0 0 0 0


--General Government0 0 0 0 0 0


Total*$0 0 0 0 0 0


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




Revenue Bond Debt $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 Changes1,6161,4421,4351,4451,4351,456









1.5AFISCAL Governmental Activities Assets3,165,3573,207,096318,0122,902,8032,633,0402,413,509
1.5BSUMMARYGovernmental Activities Liabilities41,45820,96523,37933,01619,81626,907
3.5A
Business Type Activities Assets10,626,47610,669,07810,719,28210,814,12410,565,23610,560,034
3.5B
Business Type Activities Liabilties726,911844,278886,112964,0981,027,4641,099,329
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy483,252495,008543,190532,015533,469485,493
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections15,40512,87120,62118,50228,25014,069
13.0
Penalties and Interest2,9662,3784,1043,0705,8472,239
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax967997



16.0
1% Local Government Option Sales Tax111,192104,059125,944127,870128,735115,096
17.0
1/2% Local Government Option Sales Tax (40)67,21166,93772,35979,51880,34670,874
18.0
1/2% Local Government Option Sales Tax (42)54,65254,60471,70378,95579,78670,453
18.5
1/2% Local Government Option Sales Tax (44)64,45360,80158,32862,90163,71257,221
19.0
Privilege Licenses





19.2
Privilege -- All other privileges and pemits440300420240380
20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses



10,0507,520
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




30,000
31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection


187,6016,80019,161
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 Distribution1,5755,6828,00912,859

44.0
Utility Franchise Tax131,243134,270128,498138,046151,530137,332
45.0
Beer and Wine Tax6,3242,0366,4486,5663,848
46.0
Powell Bill48,54348,17654,44360,72454,99955,599
50.0
Court Fees - Facilities and Arrest Fees190265385584601524
51.0
General Government





52.0
Public Safety





53.0
Transportation - Streets





54.0
Transportation - All Other

16,000


55.0
Environmental Protection




25,223
56.0
Econ. & Phys. Dev. - Housing/Community Dev





57.0
Econ. & Phys. Dev. - All Other





58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





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




360
72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits





74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties





76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste





79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries2004,0001,000

500
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 Charges829,304724,335716,925754,551642,921636,015
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds37,99924,12338,23254,62148,72638,932
91.0
Special Assessments

67,065


92.0
Private Contributions and Donations
5501,3501,4501,8505,410
93.0
Sales of Materials and Fixed Assets1,0505,9361,4682,268787100
94.0
Sale of Real Property



59,805
95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution





98.0
Other Miscellaneous Revenues20,39729,59739,82917,03939,56316,242
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases





101.0
Other





102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits3,6002,750-12,715590-3,3454,450
106.0
Deposits Other than Utility





107.0
Prepaid Taxes-1,236-38-2,6041,172-7972,490
108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages





109BGENERALGoverning Body - Other Direct





109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages236,397184,881172,904149,679124,800120,311
110B
Administration - Other Direct33,88150,57547,98975,06570,07363,656
110C
Administration - Construction





110D
Administration - Purchase of P,P&E



59,813
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

14


118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages194,464175,820172,489152,240138,142142,859
119BSAFETYPolice & Comm - Traffic Control - Other Direct31,34236,82741,64328,36450,56333,478
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E
25,68336,438
22,90045,207
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 Direct10,00010,00010,00010,00010,00010,000
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 & Wages109,69096,90489,96168,60262,78772,719
128B
Streets and Highways - Other Direct135,822116,720135,792116,650148,796131,221
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E
36,63273,50060,878

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 & Wages52,29649,31345,83951,31247,09737,472
130B
Powell Bill - Other Direct10,86411,19513,26511,8739,6598,527
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 Direct69,25767,11169,89364,50558,97962,934
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




2,173
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




57,500
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 Direct1,6372,3861,6552,0201,877
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


1,000

155C
Museums - Construction





155D
Museums - Purchase of P,P&E





156A
Libraries - Salaries & Wages





156B
Libraries - Other Direct





156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





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





157B
Cult. & Recr. All Other - Other Direct3,7931,8407,4136,7676,79210,065
157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages337,522310,963289,452272,530252,427242,240
158B
Water & Sewer - Other Direct 306,640314,128282,403284,798271,299258,366
158C
Water & Sewer - Construction16,73999,820
22,049283,129
158D
Water & Sewer - Purchase of P,P&E
90,812176,790
18,36475,457
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 & Fees26,53429,42132,12934,44536,97239,529
161DSERVICEWater & Sewer - Principal80,00080,00075,00070,00070,00065,000
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 Enforcement6,4996,3226,2145,3325,4065,354
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 vehicles496,861.501,042.00542,432.00534,425.00533,629.00484,862.00
180.0
Current year's levy -- Motor vehicles (only)24,820.27,117.0028,705.0031,161.0031,367.0034,900.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh27,200.27,332.0019,275.0018,377.0019,105.0020,020.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles5,0755,5414,9196,3126,1766,975
183.0DATAPercentage of Taxes Collected - All Property %93.8193.7895.7695.6395.5394.81
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%94.5394.5496.4596.5696.4295.87
185.0
Percentage of Taxes Collected - Motor Vehicles %79.5579.5782.8679.7480.3180.01
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




76
189BCASH &Cash On Hand & in Bank - Construction Bond





189CINVESTCash On Hand & in Bank - All Other5,801,1385,650,2315,587,4585,463,3034,744,5234,604,706
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 Revenues2,031,3131,920,0081,976,3212,313,4012,122,9991,950,036
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In153,950143,083
174,021180,994161,673
194D
Amount - Net Revenues1,877,3631,776,9251,976,3212,139,3801,942,0051,788,363


Calculated amount1,877,3631,776,9251,976,3212,139,3801,942,0051,788,363


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures1,817,3271,940,4361,780,7831,662,1301,930,8691,645,741
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out153,950143,083
174,021180,994161,673
195D
Amount - Net Expenditures1,663,3771,797,3531,780,7831,488,1091,749,8751,484,068


Calculated amount1,663,3771,797,3531,780,7831,488,1091,749,8751,484,068


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



1,435
401BWater /Number of residential accounts billed Sewer



1,435
402ASewer Amount processed and/or purchased in units Water9313375
143,130
402BOperationsAmount processed and/or purchased in units Sewer10014075
129,126
403A
Total amount billed in units - Water938791,739,60088,35083,062
403B
Total amount billed in units - Sewer10095100,325,266101,72390,771
404A
Of the total in 403A above how many units were Residential W302826,666,60024,91927,043
404B
Of the total in 403B above how many units were Residential S252536,375,68024,14925,365
405A
Of the total in 403 above, how many units were Outside Muni W



26,369
405B
Of the total in 403 above, how many units were Outside Muni S



8,707
406A
Of the total in 405A above how many units were Residential W



553
406B
Of the total in 405B above how many units were Residential S



347
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 above459,506433,923441,220446,074335,305
408B
Dollars related to 403B above322,395302,199304,101329,015287,244
409A
Dollars related to 404A above280,232236,197209,521221,220182,432
409B
Dollars related to 404B above84,21179,23171,97581,79286,030
410A
Dollars related to 405A above



211,198
410B
Dollars related to 405B above



51,267
411A
Dollars related to 406A above



9,311
411B
Dollars related to 406B above



3,673
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water6045925971,124

421B
Number of residential accounts billed - Sewer5305385431,124

422A
Number of non-residential & bulk accounts billed - Water123126124


422B
Number of non-residential & bulk accounts billed - Sewer126130130


423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialAnna Brooks

951.0
TitleFinance Officer

952.0
Date10/28/201111/19/201012/22/200912/01/200811/07/200702/08/2007
953.0
Contact


954.0
Title


955.0
Phone336-846-9368




956.0
Fax336-846-2288




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Jefferson













201120102009200820072006








Population
1,6161,4421,4351,4451,4351,456
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
$844,663750,655752,940768,714659,328649,709
Total Operating Revenues Per Capita
$523521525532459446
Group Weighted Average Revenues Per Capita540511491492485464
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
106.76%116.97%108.01%103.19%112.27%109.81%
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
-6.76%-16.97%-8.01%-3.19%-12.27%-9.81%
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
17.63%19.06%0.00%22.64%26.69%24.11%
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
8.85%-1.12%-11.15%16.22%10.66%9.70%
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
23.1718.0422.5222.9221.6119.77
Group Weighted Average
3.563.373.102.843.253.58
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
45.434.467.129.563.637.8
Group Weighted Average
46.851.444.147.945.844.0
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
1,814.41,781.11,908.31,814.61,613.91,729.1
Group Weighted Average
358.6346.3349.2373.6497.2407.8
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$183,211151,912164,289269,66499,547116,955








Debt to Equity
0.070.070.080.090.100.11
Group Weighted Average
0.260.280.280.310.280.28
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
405510568616669707
Group Weighted Average
834871824898782740
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$16,739190,632176,79022,049301,49375,457










2005200420032002



$71,1082,938,438619,96897,023









Capital Contributions: Excluded from income above
$0067,065187,6016,80044,384
















Operating Statistics














Estimated population of the areas served Water00001,435NA
Estimated population of the areas served Sewer00001,435NA








Number of Gallons of Water Processed (000) omitted93133750143,130NA
Number of Gallons of Sewage Processed (000) omitted100140750129,126NA








Number of Gallons of Water Billed (000) omitted938791,739,60088,35083,062NA
Number of Gallons of Sewage Billed (000) omitted10095100,325,266101,72390,771NA








Ratio of Water Billed to Water Processed1.000000.657121223194.66667
0.58033NA
Ratio of Sewage Billed to Sewage Processed1.000000.675141337670.21333
0.70296NA








Total Revenue from Water Sales459,506433,923441,220446,074335,305NA
Total Revenue from Sewage Sales322,395302,199304,101329,015287,244NA








Water Revenue per 1000 gallons of Sales




233.66202NA
Sewage Revenue per 1000 gallons of Sales




200.17003NA








Group Average Sales per thousand Gallons Water$0.00015$58.03901$27.87923$1,769.81984$14,046.04813NA
Group Average Sales per thousand Gallons Sewage$0.00021$70.05637$30.85954$824.88077$6,790.60081NA








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








Residential Water Sales per thousand Gallons$9,464.099978,557.862320.007868.877566.74600NA
Residential Sewage Sales per thousand Gallons$3,324.555863,152.845200.001983.386973.39168NA








Water Sales per thousand Gallons outside Municipal Limits



8.00933NA
Sewage Sales per thousand Gallons outside Municipal Limits



5.88802NA








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 %200.22%224.19%261.77%239.05%228.23%
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
Municipality95.53%95.63%95.76%93.78%93.81%
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
Municipality669616568510405
Pop. Group294277265256236
Statewide478456455449450






Municipal Population Group: 1,000 to 2,499






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Analysis of Revenue

20072008200920102011
Property Tax$396383396354310
Utility448522500502513
Sales Tax245243228198185
Sales & Services00130
Intergovernmental152281149132116
Debt Proceeds00000
Other Miscellaneous112521034338
Total$1,3531,4811,3771,2321,162

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$501,623
$310
Water/Sewer829,304
513
Electric0
0
Other Utilities0
0
Sales Tax297,508
185
Sales & Services200
0
Intergovernment187,875
116
Debt Proceeds0
0
Miscellaneous60,853
38
Total$1,877,363
$1,162





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$270,278
$167
Water/Sewer660,901
409
Electric0
0
Other Utilities0
0
Debt Service106,534
66
Transportation308,672
191
Public Safety242,305
150
Other74,687
46
Total$1,663,377
$1,029





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$930,369
$576
Water/Sewer Capital16,739
10
Electric Capital0
0
Other Capital0
0
Other Operating716,269
443
Total$1,663,377
$1,029





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






Last Updated 6/15/2012 11:20:35 AM