North Carolina
Department of State Treasurer
Financial Information
City of Marion



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 McDowell 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$1,880,587 $1,930,098 $1,867,653 $1,877,440 $1,805,240 $1,807,888


Utility 3,335,716 2,962,584 3,151,144 3,050,166 3,018,932 2,744,773


Sales Tax 1,015,762 1,053,075 1,328,273 1,522,626 1,443,207 1,317,305


Sales & Services 533,480 543,428 438,272 440,027 446,119 428,106


Intergovernmental 1,058,066 802,692 984,754 1,024,536 842,632 956,295


Debt Proceeds 1,102,225 860,000 - - - 458,181


Other Miscellaneous 1,813,659 4,849,513 1,746,983 688,310 688,209 544,726


Total$10,739,495 13,001,390 9,517,079 8,603,105 8,244,339 8,257,274










Expenditures by Function







Utility$4,570,015 7,563,134 3,263,760 3,305,783 2,651,036 2,273,744


Debt Service 457,139 354,915 363,639 639,342 643,271 592,871


Transportation 1,132,934 939,691 1,043,327 1,386,572 885,347 1,129,888


General Government 644,385 663,712 736,129 848,804 775,765 745,290


Public Safety 2,212,767 3,071,324 2,050,311 2,108,938 2,301,703 1,789,576


Other 1,223,854 1,119,859 1,053,265 1,231,944 1,027,786 988,209


Total$10,241,094 13,712,635 8,510,431 9,521,383 8,284,908 7,519,578










Expenditures by Object







Salaries & Wages$3,940,334 3,906,503 3,816,656 3,965,954 3,750,462 2,972,213


Capital Outlay 2,837,554 6,466,251 1,196,960 1,636,699 1,275,855 971,906


Other Operating + Debt Service 3,463,206 3,339,881 3,496,815 3,918,730 3,258,591 3,575,459


Total$10,241,094 13,712,635 8,510,431 9,521,383 8,284,908 7,519,578



















Per Capita Revenues by Source







Property Tax$233 258 256 257 255 271


Utility 413 396 432 418 426 412


Sales Tax 126 141 183 209 205 198


Sales & Services 66 73 60 60 63 64


Intergovernmental 131 107 135 140 119 143


Debt Proceeds 136 115 - - - 69


Other Miscellaneous 225 648 239 94 97 82


Total$1,330 1,738 1,305 1,178 1,165 1,239










Per Capita Expenditures by Function







Utility$566 1,011 447 453 374 341


Debt Service 57 47 50 88 91 89


Transportation 140 126 143 190 125 169


General Government 79 88 102 115 110 113


Public Safety 274 411 281 289 325 268


Other 152 150 144 169 145 148


Total$1,268 1,833 1,167 1,304 1,170 1,128










Per Capita Expenditures by Object







Salaries & Wages$488 522 523 543 530 446


Capital Outlay 351 864 164 224 180 146


Other Operating 429 447 480 537 460 536


Total$1,268 1,833 1,167 1,304 1,170 1,128










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


City of Marion Population 8,075 7,481 7,295 7,302 7,079 6,667

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$4,704,606 4,612,299 4,997,523 5,292,869 5,134,477 4,949,908

General Fund expenditures 5,015,356 5,768,431 4,931,924 5,475,607 5,109,790 4,592,169

Operating transfers in 100,000 - - - - -

Operating transfers out 585 96,767 9,756 183,107 100,464 216,354

Capital leases and installment purchase proceeds - 860,000 - - - 458,181

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses (211,335) (392,899) 55,843 (365,845) (75,777) 599,566










Fund balance available (FBA):







In dollars$2,390,401 2,622,428 3,055,553 2,884,600 3,281,800 3,294,964


FBA as a % of GF Net Expenditures:







Unit's FBA %47.6652.3961.8350.9862.9975.74


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$646,218 1,244,769 1,615,312 828,636 1,344,731 1,114,889


Quick ratio1.61 2.74 4.52 2.06 2.53 2.55


Net income1,358,222 3,059,976 1,330,517 293,951 347,042 234,548


Cashflow from operations1,179,785 516,967 573,215 951,022 785,236 648,975


Depreciation & Amortization Expense640,453 605,723 541,209 541,325 551,924 534,870


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year8,0757,4817,2957,3027,0796,667


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$5,615,252 $4,400,779 $5,553,691 $4,752,141 $5,432,965 $5,470,442


Investment Earnings40,509 47,389 76,378 167,941 196,794 139,821


Tax Rate Equivalent0.01080.01280.02100.04660.05500.0401


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 200320032003200320032003


January 1, Prior Year Assessed Valuation$376,731,216 370,709,947 364,031,104 360,592,964 358,103,664 348,947,871


Tax Rate0.51000.51000.51000.51000.51000.5100


Tax Rate Group weighted average0.27780.25520.26970.26690.31160.3191


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio94.9982.0080.0085.1188.9890.40


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$396,600,922 452,085,301 455,038,880 423,678,726 402,454,107 386,004,282


EffectiveTax Rate0.48440.41820.40800.43410.45380.4610


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 Collected94.560094.880093.560095.660095.170095.2900


Percent Collected Group weighted average96.6795.4095.4195.8196.7096.72


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles95.9896.1694.9297.3196.6896.61


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 76.9578.8977.9578.7980.1781.77


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 Uncollected216,388 211,696 239,625 210,255 224,397 215,396


Tax Rate Equivalent0.05740.05710.06580.05830.06270.0617


Dominant County: McDowell






Debt Information








Population Group5,000 to 9,9995,000 to 9,9995,000 to 9,9995,000 to 9,9995,000 to 9,9995,000 to 9,999


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 Group79 89 69 71 93 117


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 Average0.0680%0.0786%0.0531%0.0577%0.0861%0.1199%


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


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$1,306,226 337,757 467,193 592,450 938,539 1,273,903


--General Government240,000 360,000 480,000 600,000 765,453 929,528


Total*$1,546,226 697,757 947,193 1,192,450 1,703,992 2,203,431


* 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 Changes8,0757,4817,2957,3027,0796,667









1.5AFISCAL Governmental Activities Assets1,261,70612,660,77412,100,75012,119,77112,123,83312,017,860
1.5BSUMMARYGovernmental Activities Liabilities1,653,4111,843,3781,137,7071,291,9101,440,0371,657,710
3.5A
Business Type Activities Assets24,441,75621,984,79417,612,3301,501,43916,462,60816,478,723
3.5B
Business Type Activities Liabilties3,234,5732,111,295790,2081,134,8781,288,7281,641,031
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties
1,838,414



10.0PART 2Current Collections of Unit -Wide Levy1,833,2021,838,4141,769,0411,779,3651,750,0681,704,398
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections31,13778,16766,39470,79638,78184,749
13.0
Penalties and Interest16,24813,51732,21827,27916,39118,741
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax33,320
3,298


16.0
1% Local Government Option Sales Tax1,015,7621,053,0751,328,2731,522,6261,443,2071,317,305
17.0
1/2% Local Government Option Sales Tax (40)





18.0
1/2% Local Government Option Sales Tax (42)





18.5
1/2% Local Government Option Sales Tax (44)





19.0
Privilege Licenses43,58326,29328,11221,40720,49122,724
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses14,745




21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses71,32978,89481,64779,33178,83945,768
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.
13,7674993,82428,14715,201
29.0REVENUESGeneral Government




9,081
30.0
Public Safety18,83939,3075781,9114,325123,054
31.0
Transportation - Streets8,550
57,550


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 & Recreation216,95413,460



39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax39,9742,6826,4698,1601965,839
41.0REVENUESTransitional Hold Harmless55,248



8,121
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 Tax470,380445,383490,103523,418515,995515,004
45.0
Beer and Wine Tax5,05610,62632,79332,60930,12727,778
46.0
Powell Bill196,333192,803215,192233,089200,274195,696
50.0
Court Fees - Facilities and Arrest Fees3,2013,5423,3905,71611,6757,265
51.0
General Government



10,000
52.0
Public Safety


11,91223,191
53.0
Transportation - Streets21,551


1,8181,818
54.0
Transportation - All Other



15,00944,618
55.0
Environmental Protection

17,935


56.0
Econ. & Phys. Dev. - Housing/Community Dev





57.0
Econ. & Phys. Dev. - All Other
62,349127,651


58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation20,00014,89225,346


61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government1,7502,2715,1781,750
2,820
63.0REVENUESPublic Safety2301,6102,0703,5131,875
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


198,634

71.0PERMITS Building Permits





72.0& FEESInspection Fees45,00123,89822,41522,14318,98624,512
72.1
Amusements licensing and permit taxes





73.0
Other Permits





74.0SALES &Parking Revenues4,8945,6137,4848,49711,2356,440
75.0SERVICESRents and Royalties40,42137,40341,95043,85435,81435,421
76.0
Airport





77.0
Fire Protection Charges314,123312,129233,603231,928218,820216,983
78.0
Solid Waste164,232152,566149,537147,560154,727157,863
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries9,81012,0381,8986,71423,7309,376
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
23,6793,8001,4741,7932,023
86.0UTILITYWater and Sewer Charges3,335,7162,962,5843,151,1443,050,1663,018,9322,744,773
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds40,50947,38976,378167,941196,794139,821
91.0
Special Assessments





92.0
Private Contributions and Donations64,38428,75055,7586,33519,0219,424
93.0
Sales of Materials and Fixed Assets18,7548,03218,49826,3669,17218,600
94.0
Sale of Real Property8,3321009,953
22,500
95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution51,826117,098213,453218,119188,223160,480
98.0
Other Miscellaneous Revenues173,8223,278,419107,982146,668134,183123,397
99.0
Proceeds of Sale of Bonds and Notes1,102,225




100.0
Proceeds of Capital Leases/Install Purchases
860,000


458,181
101.0
Other1,248,0541,240,6401,129,489


102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits-2,530-10,7776,8329,83213,12415,298
106.0
Deposits Other than Utility-1,679942953,950-1,4505,825
107.0
Prepaid Taxes1,066-5,6345,767-9,9648043,985
108.0
Prepaid Privilege Licenses4,45013,088-1,3632,870-205-240
109APART 4Governing Body - Salaries & Wages





109BGENERALGoverning Body - Other Direct





109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages307,561280,473312,593297,674285,809232,039
110B
Administration - Other Direct61,84169,91477,421125,147118,865175,912
110C
Administration - Construction





110D
Administration - Purchase of P,P&E2,94012,8369,38613,13330,98121,629
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
22,03043,86141,38042,18133,034
117B
Central Services - Other Direct
4,4475,7729,4556,1657,187
117C
Central Services - Construction





117D
Central Services - Purchase of P,P&E




6,859
118A
Gen. Govt. All Other - Salaries & Wages





118B
Gen. Govt. All Other - Other Direct272,043274,012287,096362,015291,764268,630
118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages1,384,0151,320,3471,290,9411,266,5741,206,665928,406
119BSAFETYPolice & Comm - Traffic Control - Other Direct219,197193,127219,822214,359193,907293,048
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E139,878125,22379,624115,478165,957136,535
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 & Wages280,654280,768276,095288,719222,714179,015
122B
Fire - Other Direct138,252116,320138,857155,163145,567152,917
122C
Fire - Construction





122D
Fire - Purchase of P,P&E6,008994,8493,98027,847323,74555,135
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 & Wages422,163405,093380,276422,107434,457350,208
128B
Streets and Highways - Other Direct197,993241,747272,167265,335208,165264,522
128C
Streets and Highways - Construction120,809




128D
Streets and Highways - Purchase of P,P&E66,99525,55574,9742,4746,659185,852
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 Direct189,73375,476160,122460,10641,724124,200
130C
Powell Bill - Construction





130D
Powell Bill - Purchase of P,P&E
57,0169,02692,393
16,080
131A
Parking Facilities - Salaries & Wages





131B
Parking Facilities - Other Direct





131C
Parking Facilities - Construction



59,09921,113
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 & Wages122,721115,661115,93397,80192,59260,069
135B
Transpor. All Other - Other Direct12,52014,01122,55437,79217,35038,878
135C
Transpor. All Other - Construction


2,65591466,481
135D
Transpor. All Other - Purchase of P,P&E
5,1328,2755,90924,3872,485
136AENVIRONSolid Waste - Salaries & Wages250,625266,598277,068264,589237,426186,116
136BMENTALSolid Waste - Other Direct231,988203,041196,988194,327189,170223,123
136CPROTECTIONSolid Waste - Construction





136D
Solid Waste - Purchase of P,P&E4,5184,49218,98759,89295,54153,994
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 Direct19,16119,88619,22723,03324,01124,768
138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E



4,6139,325
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 & Wages169,057157,489140,903139,673127,24670,166
140B& PHYSICALPlanning & Zoning - Other Direct14,83836,30546,15749,34076,98645,060
140CDEVELOPPlanning & Zoning - Construction





140D
Planning & Zoning - Purchase of P,P&E9081,8009,7345,114

141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct
113,50477,651


141C
Economic Development - Construction





141D
Economic Development - Purchase of P,P&E





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct





142C
Community Development - Construction





142D
Community Development - Purchase of P,P&E





143A
Housing & Urban Renewal - Salaries & Wages





143B
Housing & Urban Renewal - Other Direct





143C
Housing & Urban Renewal - Construction





143D
Housing & Urban Renewal - Purchase of P,P&E





144A
Special Empl Programs - Salaries & Wages





144B
Special Empl Programs - Other Direct





144C
Special Empl Programs - Construction





144D
Special Empl Programs - Purchase of P,P&E





145A
Econ. Dev. All Other - Salaries & Wages





145B
Econ. Dev. All Other - Other Direct





145C
Econ. Dev. All Other - Construction





145D
Econ. Dev. All Other - Purchase of P,P&E





146AHUMANHealth - Salaries & Wages





146BSERVICESHealth - Other Direct





146C
Health - Construction





146D
Health - Purchase of P,P&E





147A
Mental Health - Salaries & Wages





147B
Mental Health - Other Direct





147C
Mental Health - Construction





147D
Mental Health - Purchase of P,P&E





148A
Social Services - Salaries & Wages





148B
Social Services - Other Direct





148C
Social Services - Construction





148D
Social Services - Purchase of P,P&E





149B
Hospital-City - Other Direct





150B
Hospital-Private - Other Direct





151A
Legal Aid - Salaries & Wages





151B
Legal Aid - Other Direct





151C
Legal Aid - Construction





151D
Legal Aid - Purchase of P,P&E





152A
Human Serv. All Other - Salaries & Wages





152B
Human Serv. All Other - Other Direct





152C
Human Serv. All Other - Construction





152D
Human Serv. All Other - Purchase of P,P&E





153ACULTURE Recreation & Parks - Salaries & Wages





153BRECREATIONRecreation & Parks - Other Direct64,18064,01974,77493,78875,03175,245
153C
Recreation & Parks - Construction283,957123,83158,4946,1513,684103,880
153D
Recreation & Parks - Purchase of P,P&E77,12220,54528,172297,93197,967104,606
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 & Wages1,003,5381,058,044978,9861,147,4371,101,372933,160
158B
Water & Sewer - Other Direct 1,432,0581,410,1181,388,4661,150,6241,087,3561,152,652
158C
Water & Sewer - Construction1,743,9924,570,610770,367780,200314,437
158D
Water & Sewer - Purchase of P,P&E390,427524,362125,941227,522147,871187,932
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 & Fees9,95414,51618,40628,73340,84952,650
161DSERVICEWater & Sewer - Principal198,804129,219125,329391,632379,516367,715
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 & Fees51,05322,95434,03435,38142,56033,266
166D
All Other - Principal197,328188,226185,870183,596180,346139,240
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement3,6331,5145602,2417,02311,385
170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement41,13039,17640,43238,55736,12533,135
172B
Fringe Benefits Other107,500108,349105,11098,10696,11191,926
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 vehicles1,790,051.1,785,302.001,737,012.001,681,097.001,674,884.001,634,081.00
180.0
Current year's levy -- Motor vehicles (only)144,467.143,075.00151,377.00165,096.00168,824.00160,078.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh71,921.68,621.0088,248.0045,159.0055,573.0055,318.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles33,30230,20533,37935,01933,48629,175
183.0DATAPercentage of Taxes Collected - All Property %94.5694.8893.5695.6695.1795.29
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%95.9896.1694.9297.3196.6896.61
185.0
Percentage of Taxes Collected - Motor Vehicles %76.9578.8977.9578.7980.1781.77
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 Other5,615,2524,400,7795,553,6914,752,1415,432,9655,470,442
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 Revenues11,311,15613,098,1579,526,8358,786,3398,389,0248,473,628
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In571,66196,7679,756183,234144,685216,354
194D
Amount - Net Revenues10,739,49513,001,3909,517,0798,603,1058,244,3398,257,274


Calculated amount10,739,49513,001,3909,517,0798,603,1058,244,3398,257,274


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures10,812,75513,809,4028,520,1879,704,6178,429,5937,735,932
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out571,66196,7679,756183,234144,685216,354
195D
Amount - Net Expenditures10,241,09413,712,6358,510,4319,521,3838,284,9087,519,578


Calculated amount10,241,09413,712,6358,510,4319,521,3838,284,9087,519,578


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



8,500
401BWater /Number of residential accounts billed Sewer



7,500
402ASewer Amount processed and/or purchased in units Water532537570656,687,000660,631,000
402BOperationsAmount processed and/or purchased in units Sewer327330279321,067,000357,346,000
403A
Total amount billed in units - Water355341420426,622,000414,262,000
403B
Total amount billed in units - Sewer327330279311,434,000299,728,000
404A
Of the total in 403A above how many units were Residential W


179,181,000171,564,000
404B
Of the total in 403B above how many units were Residential S


118,345,000113,045,000
405A
Of the total in 403 above, how many units were Outside Muni W



116,507,000
405B
Of the total in 403 above, how many units were Outside Muni S



36,057,000
406A
Of the total in 405A above how many units were Residential W



61,404,000
406B
Of the total in 405B above how many units were Residential S



7,854,000
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 above1,861,2901,769,6071,841,2541,799,7641,655,120
408B
Dollars related to 403B above1,083,318983,8221,030,8501,014,063992,624
409A
Dollars related to 404A above


755,901685,458
409B
Dollars related to 404B above


385,344374,377
410A
Dollars related to 405A above



465,486
410B
Dollars related to 405B above



119,412
411A
Dollars related to 406A above



245,330
411B
Dollars related to 406B above



26,010
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water3,7043,7343,7313,647

421B
Number of residential accounts billed - Sewer2,5692,4902,4872,434

422A
Number of non-residential & bulk accounts billed - Water530580580620

422B
Number of non-residential & bulk accounts billed - Sewer447485485513

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialJ. Robert Boyette

951.0
TitleCity Manager

952.0
Date10/27/201110/29/201011/06/200910/31/200810/29/200710/24/2006
953.0
ContactHarriett Thomas

954.0
TitleFinance Director

955.0
Phone828-652-3551




956.0
Fax828-652-1983




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



City of Marion













201120102009200820072006








Population
8,0757,4817,2957,3027,0796,667
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
$3,335,7162,962,5843,151,1443,050,1663,018,9322,744,773
Total Operating Revenues Per Capita
$413396432418426412
Group Weighted Average Revenues Per Capita465442409396397412
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
93.39%104.12%93.92%93.65%92.72%96.87%
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
6.61%-4.12%6.08%6.35%7.28%3.13%
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%3.28%3.31%4.19%
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
3.00%0.00%0.00%0.00%0.00%0.00%
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
3.30%-4.25%5.79%9.64%10.98%6.78%
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
1.612.744.522.062.532.55
Group Weighted Average
3.362.993.223.123.263.67
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
34.836.731.234.639.738.0
Group Weighted Average
53.357.765.252.352.853.8
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
181.7140.8260.1180.4239.2246.5
Group Weighted Average
360.2368.6384.6439.3462.7413.2
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$1,179,785516,967573,215951,022785,236648,975








Debt to Equity
0.120.080.030.040.070.09
Group Weighted Average
0.410.400.400.310.280.25
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
3072116485143204
Group Weighted Average
924863806631533484
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$2,134,4195,094,972896,3081,007,722462,308187,932










2005200420032002



$163,6881,583,726379,962133,298









Capital Contributions: Excluded from income above
$1,248,0543,185,7791,148,1590048,511
















Operating Statistics














Estimated population of the areas served Water00008,500NA
Estimated population of the areas served Sewer00007,500NA








Number of Gallons of Water Processed (000) omitted532537570656,687,000660,631,000NA
Number of Gallons of Sewage Processed (000) omitted327330279321,067,000357,346,000NA








Number of Gallons of Water Billed (000) omitted355341420426,622,000414,262,000NA
Number of Gallons of Sewage Billed (000) omitted327330279311,434,000299,728,000NA








Ratio of Water Billed to Water Processed0.667650.634310.737100.649660.62707NA
Ratio of Sewage Billed to Sewage Processed1.000001.000001.000000.970000.83876NA








Total Revenue from Water Sales1,861,2901,769,6071,841,2541,799,7641,655,120NA
Total Revenue from Sewage Sales1,083,318983,8221,030,8501,014,063992,624NA








Water Revenue per 1000 gallons of Sales




194.72000NA
Sewage Revenue per 1000 gallons of Sales




132.34987NA








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


0.004220.00400NA
Residential Sewage Sales per thousand Gallons


0.003260.00331NA








Water Sales per thousand Gallons outside Municipal Limits



0.00400NA
Sewage Sales per thousand Gallons outside Municipal Limits



0.00331NA








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 %62.99%50.98%61.83%52.39%47.66%
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
Municipality95.17%95.66%93.56%94.88%94.56%
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. Group9371698979
Statewide478456455449450






Municipal Population Group: 5,000 to 9,999






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Analysis of Revenue

20072008200920102011
Property Tax$255257256258233
Utility426418432396413
Sales Tax205209183141126
Sales & Services6360607366
Intergovernmental119140135107131
Debt Proceeds000115136
Other Miscellaneous9794239648225
Total$1,1651,1781,3051,7381,330

Go to top of page
Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$1,880,587
$233
Water/Sewer3,335,716
413
Electric0
0
Other Utilities0
0
Sales Tax1,015,762
126
Sales & Services533,480
66
Intergovernment1,058,066
131
Debt Proceeds1,102,225
136
Miscellaneous1,813,659
225
Total$10,739,495
$1,330





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$644,385
$79
Water/Sewer4,570,015
566
Electric0
0
Other Utilities0
0
Debt Service457,139
57
Transportation1,132,934
140
Public Safety2,212,767
274
Other1,223,854
152
Total$10,241,094
$1,268





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$3,940,334
$488
Water/Sewer Capital2,134,419
264
Electric Capital0
0
Other Capital703,135
87
Other Operating3,463,206
429
Total$10,241,094
$1,268





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






Last Updated 6/15/2012 11:24:32 AM