North Carolina
Department of State Treasurer
Financial Information
Town of Lawndale



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 Cleveland 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$51,463 $54,509 $54,727 $54,907 $48,164 $52,066


Utility 76,122 63,506 73,916 54,664 49,717 88,065


Sales Tax 14,537 15,877 20,522 21,838 23,852 23,778


Sales & Services 4,740 3,490 3,203 4,700 5,315 12,668


Intergovernmental 602,971 816,926 1,065,403 88,900 92,607 82,639


Debt Proceeds - - - - - -


Other Miscellaneous 58,582 33,422 21,695 40,648 53,424 35,418


Total$808,415 987,730 1,239,466 265,657 273,079 294,634










Expenditures by Function







Utility$605,042 94,119 101,686 121,718 157,479 76,700


Debt Service - 36,457 36,160 - - 17,385


Transportation 15,197 92,282 12,144 25,101 16,993 7,621


General Government 84,026 67,539 67,815 76,041 74,399 54,992


Public Safety 31,849 33,146 30,277 52,411 81,451 130,455


Other 43,759 744,948 984,361 39,572 45,402 47,870


Total$779,873 1,068,491 1,232,443 314,843 375,724 335,023










Expenditures by Object







Salaries & Wages$34,303 29,747 27,624 25,886 28,102 35,285


Capital Outlay 501,813 21,606 32,472 67,844 84,801 29,896


Other Operating + Debt Service 243,757 1,017,138 1,172,347 221,113 262,821 269,842


Total$779,873 1,068,491 1,232,443 314,843 375,724 335,023



















Per Capita Revenues by Source







Property Tax$85 85 86 86 76 82


Utility 125 99 116 86 78 138


Sales Tax 24 26 32 35 38 36


Sales & Services 8 5 5 7 8 20


Intergovernmental 993 1,276 1,670 140 146 130


Debt Proceeds - - - - - -


Other Miscellaneous 97 52 34 64 84 56


Total$1,332 1,543 1,943 418 430 462










Per Capita Expenditures by Function







Utility$997 147 159 192 248 120


Debt Service - 57 57 - - 27


Transportation 25 144 19 40 27 12


General Government 139 106 107 119 118 87


Public Safety 52 52 47 83 128 204


Other 72 1,164 1,543 62 71 75


Total$1,285 1,670 1,932 496 592 525










Per Capita Expenditures by Object







Salaries & Wages$57 46 43 41 44 55


Capital Outlay 827 34 51 107 134 47


Other Operating 401 1,590 1,838 348 414 423


Total$1,285 1,670 1,932 496 592 525










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 500 to 999


Number of Municipalites in Group 88 99 94 96 96 95


Average Population In Group 714 727 726 729 726 727


Town of Lawndale Population 607 640 638 635 635 638

Group Average Per Capita Revenues by Source







Property Tax 363 407400400335298


Utility 412 411406407350306


Sales Tax 122 134166191166155


Sales & Services 96 8391696551


Intergovernmental 293 326400304366360


Debt Proceeds 65 30105966773


Other Miscellaneous 223 162180254250188


Total 1,574 1,5531,7481,7211,5991,431










Group Average Per Capita Expenditures by Function







Utility 574 443428437404484


Debt Service 101 104110978371


Transportation 121 133122148153117


General Government 247 258309321313224


Public Safety 274 282301294250241


Other 190 281382291279292


Total 1,507 1,5011,6521,5881,4821,429










Group Average Per Capita Expenditures by Object







Salaries & Wages 406 421419406352309


Capital Outlay 319 242302298334370


Other Operating 782 838931884796750


Total 1,507 1,5011,6521,5881,4821,429


















General Fund
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201120102009200820072006

General Fund revenues$223,165 212,969 214,037 188,802 197,922 192,672

General Fund expenditures 174,831 273,944 187,419 193,125 218,245 240,938

Operating transfers in - - - - - -

Operating transfers out - - - - - -

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

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses 48,334 (60,975) 26,618 (4,323) (20,323) (48,266)










Fund balance available (FBA):







In dollars$83,489 64,513 135,987 108,920 112,129 133,776


FBA as a % of GF Net Expenditures:







Unit's FBA %47.7523.5572.5656.4051.3855.52


Group weighted average FBA %113.42100.33103.1788.62100.61101.57


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$364,486 391,494 413,985 417,572 460,716 543,932


Quick ratio6.73 21.38 36.20 40.29 48.51 110.58


Net income445,658 (28,581)652,487 (36,880)(71,039)7,005


Cashflow from operations(33,252)(6,350)8,970 (44,378)(74,549)11,328


Depreciation & Amortization Expense36,363 20,740 20,661 15,482 17,455 18,247


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year607640638635635638


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 500 to 999


Cash &Investments$500,691 $477,213 $556,178 $537,006 $584,061 $684,800


Investment Earnings5,503 12,347 10,264 22,408 24,825 13,964


Tax Rate Equivalent0.02540.05280.04350.09890.11060.0626


Tax Rate Equivalent Group weighted average0.00400.00510.01850.02450.03750.0327


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200820082008200420042004


January 1, Prior Year Assessed Valuation$21,649,676 23,400,328 23,605,357 22,659,781 22,442,083 22,300,052


Tax Rate0.23000.23000.23000.23000.23000.2300


Tax Rate Group weighted average0.21320.19220.19100.19360.23100.2737


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio97.0297.5297.8584.5292.2192.45


Assessment -to-Sales Ratio Group weighted average96.17101.4487.4787.7577.6788.06


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$22,314,653 23,995,414 24,124,024 26,809,963 24,338,014 24,121,203


EffectiveTax Rate0.22310.22430.22510.19440.21210.2126


Group weighted average Effective Tax Rate0.20500.19500.16700.16990.17940.2410


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected91.820092.480091.340089.810085.290091.7700


Percent Collected Group weighted average89.1394.2095.5996.1696.0295.56


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles93.8594.2894.2092.4886.8194.27


Percent Collected Excluding Motor Vehicles Group weighted average96.5196.4296.7797.3697.3697.10


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 76.8479.8774.7974.7375.6275.58


Percent Collected Motor Vehicles Only Group weighted average76.8281.8883.9683.4781.4882.58


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected8,768 9,360 10,689 11,210 12,890 9,551


Tax Rate Equivalent0.04050.04000.04530.04950.05740.0428


Dominant County: Cleveland






Debt Information








Population Group500 to 999500 to 999500 to 999500 to 999500 to 999500 to 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 Group178 193 200 215 212 223


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 Average0.0954%0.0895%0.0813%0.0884%0.1085%0.1673%


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 Changes607640638635635638









1.5AFISCAL Governmental Activities Assets762,452771,886699,556412,372499,114150,997
1.5BSUMMARYGovernmental Activities Liabilities12,48817,15549,36375,360107,53013,602
3.5A
Business Type Activities Assets1,762,3251,297,0861,318,216664,595700,545766,851
3.5B
Business Type Activities Liabilties38,79319,21211,76110,6279,6974,964
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy46,27349,50149,69446,94944,09446,970
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections4,2314,7405,2337,4623,9585,096
13.0
Penalties and Interest959268-200496112
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax429




16.0
1% Local Government Option Sales Tax6,7136,6547,2696,2207,79323,778
17.0
1/2% Local Government Option Sales Tax (40)4,6844,6875,3185,7895,928
18.0
1/2% Local Government Option Sales Tax (42)3,2743,9155,2825,7585,896
18.5
1/2% Local Government Option Sales Tax (44)-1346212,6534,0714,235
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




3,968
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.
700,428299,075


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 Harmless20,35318,61514,508


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 Tax59,16262,32377,90257,90555,96760,779
45.0
Beer and Wine Tax





46.0
Powell Bill18,82018,70721,10623,66721,33321,860
50.0
Court Fees - Facilities and Arrest Fees





51.0
General Government





52.0
Public Safety5,4959,525

7,979
53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection491,813
400,000


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

244,263


67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation7,3287,3288,5497,3287,328
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 Royalties4,7403,4903,2034,7005,3155,340
76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste





79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries





81.0
Recreation Service Revenues





82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues




7,328
84.0
Mass Transit - City Operated





85.0
Other Sales and Services





86.0UTILITYWater and Sewer Charges76,12263,50673,91654,66449,71788,065
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds5,50312,34710,26422,40824,82513,964
91.0
Special Assessments





92.0
Private Contributions and Donations





93.0
Sales of Materials and Fixed Assets





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


18,24028,599
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases





101.0
Other52,65021,07511,431

17,486
102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits





106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages





109BGENERALGoverning Body - Other Direct




8,518
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages26,02720,09119,34917,61119,08019,354
110B
Administration - Other Direct32,79528,81041,48939,93434,67722,420
110C
Administration - Construction





110D
Administration - Purchase of P,P&E


9,9385,759
111A
Elections - Salaries & Wages





111B
Elections - Other Direct
2,100
2,385

111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages





112B
Finance - Other Direct9,1257,800



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 Direct16,0798,7386,9776,17314,8834,700
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



9887,897
119BSAFETYPolice & Comm - Traffic Control - Other Direct




24,146
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 Direct31,84926,19030,27716,25131,05368,516
122C
Fire - Construction





122D
Fire - Purchase of P,P&E
6,956
36,16049,41029,896
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 Direct10,4809,2056,2629149,5427,621
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 Direct4,71783,0775,88224,1877,451
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 Direct35,01633,49926,58030,68238,74234,652
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

644,263


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
700,428299,075


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
1,380



153BRECREATIONRecreation & Parks - Other Direct8,7439,64114,4438,8906,66013,218
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 & Wages8,2768,2768,2758,2758,0348,034
158B
Water & Sewer - Other Direct 94,95371,19360,93991,697119,81368,666
158C
Water & Sewer - Construction





158D
Water & Sewer - Purchase of P,P&E501,81314,65032,47221,74629,632
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




17,385
161DSERVICEWater & Sewer - Principal





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
1,5672,731


166D
All Other - Principal
34,89033,429


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 vehicles44,444.46,850.0046,407.0044,407.0044,703.0045,099.00
180.0
Current year's levy -- Motor vehicles (only)6,036.6,678.007,996.007,870.006,993.006,967.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh2,732.2,682.002,693.003,340.005,897.002,584.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles1,3981,3442,0161,9891,7051,701
183.0DATAPercentage of Taxes Collected - All Property %91.8292.4891.3489.8185.2991.77
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%93.8594.2894.2092.4886.8194.27
185.0
Percentage of Taxes Collected - Motor Vehicles %76.8479.8774.7974.7375.6275.58
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 Other500,691477,213556,178537,006584,061684,800
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)




633,010
192.0
Amount Expended During FY - B(5) and B(7)





193.0
Amount of Tax Revenues Taken Into Account





194APART 9Amount - Total Revenues808,415987,7301,239,466265,657273,079294,634
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In





194D
Amount - Net Revenues808,415987,7301,239,466265,657273,079294,634


Calculated amount808,415987,7301,239,466265,657273,079294,634


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures779,8731,068,4911,232,443314,843375,724335,023
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out





195D
Amount - Net Expenditures779,8731,068,4911,232,443314,843375,724335,023


Calculated amount779,8731,068,4911,232,443314,843375,724335,023


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water





401BWater /Number of residential accounts billed Sewer





402ASewer Amount processed and/or purchased in units Water





402BOperationsAmount processed and/or purchased in units Sewer





403A
Total amount billed in units - Water





403B
Total amount billed in units - Sewer





404A
Of the total in 403A above how many units were Residential W





404B
Of the total in 403B above how many units were Residential S





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





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





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 above





408B
Dollars related to 403B above





409A
Dollars related to 404A above





409B
Dollars related to 404B above





410A
Dollars related to 405A above





410B
Dollars related to 405B above





411A
Dollars related to 406A above





411B
Dollars related to 406B above





412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water





421B
Number of residential accounts billed - Sewer





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





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





423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialRick Garver

951.0
TitleMayor

952.0
Date12/01/201104/14/201105/14/201004/13/200911/21/200701/31/2007
953.0
ContactRick Garver

954.0
TitleMayor

955.0
Phone704-538-3146




956.0
Fax704-538-3145




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Lawndale













201120102009200820072006








Population
607640638635635638
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 500 to 999
Total Operating Revenues
$76,12260,80189,92456,38349,71788,065
Total Operating Revenues Per Capita
$125951418978138
Group Weighted Average Revenues Per Capita545516493499500409
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
183.38%164.81%99.95%204.77%292.26%107.81%
Group Weighted Average
104.59%112.05%114.37%112.83%101.58%107.63%
State Weighted Average
82.59%85.08%89.86%86.70%82.47%81.57%








Operating Margin
-83.38%-64.81%0.05%-104.77%-192.26%-7.81%
Group Weighted Average
-4.59%-12.05%-14.37%-12.83%-1.58%-7.63%
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%6.31%
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%4.76%
State Weighted Average
1.89%1.79%2.55%3.08%1.94%2.63%








Net Income before capital contributions
-60.63%-47.01%9.15%-65.41%-142.89%7.95%
Group Weighted Average
2.16%-3.28%-5.73%-13.81%1.28%-1.87%
State Weighted Average
8.52%7.13%-10.44%7.19%11.65%9.59%








Key Ratios and Cash Flow














Quick Ratio
6.7321.3836.2040.2948.51110.58
Group Weighted Average
3.643.493.292.992.813.48
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
52.991.081.346.339.917.8
Group Weighted Average
77.370.269.862.264.969.8
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
1,402.11,816.72,139.61,537.21,327.52,591.7
Group Weighted Average
434.0392.0405.4372.3386.8391.1
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
-$33,252-6,3508,970-44,378-74,54911,328








Debt to Equity
0.010.000.000.000.000.00
Group Weighted Average
0.110.130.140.150.160.17
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
2900000
Group Weighted Average
553600641621654612
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$501,81314,65032,47221,74629,6320










2005200420032002



$0000









Capital Contributions: Excluded from income above
$491,8130644,263000
















Operating Statistics














Estimated population of the areas served Water00000NA
Estimated population of the areas served Sewer00000NA








Number of Gallons of Water Processed (000) omitted00000NA
Number of Gallons of Sewage Processed (000) omitted00000NA








Number of Gallons of Water Billed (000) omitted00000NA
Number of Gallons of Sewage Billed (000) omitted00000NA








Ratio of Water Billed to Water Processed




NA
Ratio of Sewage Billed to Sewage Processed




NA








Total Revenue from Water Sales00000NA
Total Revenue from Sewage Sales00000NA








Water Revenue per 1000 gallons of Sales





NA
Sewage Revenue per 1000 gallons of Sales





NA








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




NA
Residential Sewage Sales per thousand Gallons




NA








Water Sales per thousand Gallons outside Municipal Limits




NA
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 %51.38%56.40%72.56%23.55%47.75%
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
Municipality85.29%89.81%91.34%92.48%91.82%
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
Municipality00000
Pop. Group212215200193178
Statewide478456455449450






Municipal Population Group: 500 to 999






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Analysis of Revenue

20072008200920102011
Property Tax$7686868585
Utility788611699125
Sales Tax3835322624
Sales & Services87558
Intergovernmental1461401,6701,276993
Debt Proceeds00000
Other Miscellaneous8464345297
Total$4304181,9431,5431,332

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$51,463
$85
Water/Sewer76,122
125
Electric0
0
Other Utilities0
0
Sales Tax14,537
24
Sales & Services4,740
8
Intergovernment602,971
993
Debt Proceeds0
0
Miscellaneous58,582
97
Total$808,415
$1,332





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$84,026
$139
Water/Sewer605,042
997
Electric0
0
Other Utilities0
0
Debt Service0
0
Transportation15,197
25
Public Safety31,849
52
Other43,759
72
Total$779,873
$1,285





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$34,303
$57
Water/Sewer Capital501,813
827
Electric Capital0
0
Other Capital0
0
Other Operating243,757
401
Total$779,873
$1,285





Municipal Population Group: No Electric 500 to 999






Last Updated 6/15/2012 11:22:30 AM