North Carolina
Department of State Treasurer
Financial Information
Town of Marshall



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 Madison 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
Go to top of page
201120102009200820072006

Revenues by Source







Property Tax$346,546 $348,381 $348,480 $384,587 $338,180 $305,399


Utility 414,251 430,216 356,543 445,309 426,337 310,580


Sales Tax 121,098 133,347 139,417 141,116 146,764 141,011


Sales & Services 2,047 1,374 777 56,806 28,353 1,667


Intergovernmental 638,810 657,023 486,444 38,466 463,079 829,043


Debt Proceeds 750,000 28,685 - - - 32,895


Other Miscellaneous 6,846 16,608 301,245 36,195 56,655 45,160


Total$2,279,598 1,615,634 1,632,906 1,102,479 1,459,368 1,665,755










Expenditures by Function







Utility$1,565,331 804,455 731,856 145,097 305,869 922,057


Debt Service 73,170 67,011 68,757 69,099 70,471 63,708


Transportation 156,124 197,331 189,122 278,274 377,109 238,576


General Government 264,977 223,393 454,523 174,302 219,936 178,065


Public Safety 225,987 225,733 204,468 291,977 259,876 217,982


Other 78,406 156,580 44,642 55,997 182,276 73,889


Total$2,363,995 1,674,503 1,693,368 1,014,746 1,415,537 1,694,277










Expenditures by Object







Salaries & Wages$483,803 457,187 446,048 444,624 359,587 307,989


Capital Outlay 1,264,591 638,324 685,172 (117,005) 124,547 766,927


Other Operating + Debt Service 615,601 578,992 562,148 687,127 931,403 619,361


Total$2,363,995 1,674,503 1,693,368 1,014,746 1,415,537 1,694,277



















Per Capita Revenues by Source







Property Tax$397 414 404 450 397 361


Utility 475 512 414 521 501 367


Sales Tax 138 158 162 165 173 166


Sales & Services 2 2 1 66 33 2


Intergovernmental 732 781 564 45 544 979


Debt Proceeds 859 34 - - - 39


Other Miscellaneous 8 20 349 42 67 53


Total$2,611 1,921 1,894 1,289 1,715 1,967










Per Capita Expenditures by Function







Utility$1,793 957 849 170 359 1,089


Debt Service 84 80 80 81 83 75


Transportation 179 235 219 325 443 282


General Government 303 265 527 205 259 210


Public Safety 259 268 237 341 305 257


Other 90 186 52 65 214 87


Total$2,708 1,991 1,964 1,187 1,663 2,000










Per Capita Expenditures by Object







Salaries & Wages$554 544 517 520 423 364


Capital Outlay 1,449 759 795 (137) 146 905


Other Operating 705 688 652 804 1,094 731


Total$2,708 1,991 1,964 1,187 1,663 2,000










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 Marshall Population 873 841 862 855 851 847

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
Go to top of page
201120102009200820072006

General Fund revenues$664,188 662,240 936,896 790,718 753,215 597,183

General Fund expenditures 696,083 703,641 876,884 768,907 880,977 651,246

Operating transfers in - - - - - -

Operating transfers out 3,107 - 46,911 - - -

Capital leases and installment purchase proceeds - 28,685 - - - 32,895

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses (35,002) (12,716) 13,101 21,811 (127,762) (21,168)










Fund balance available (FBA):







In dollars$746,485 804,742 726,958 756,469 657,050 841,212


FBA as a % of GF Net Expenditures:







Unit's FBA %106.76119.2378.6998.3874.58136.04


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:
Go to top of page







Water/Sewer













Combined financial results:







Working capital($19,138) 40,427 1,754 107,864 22,343 (39,502)


Quick ratio0.95 1.16 1.01 1.64 1.05 0.83


Net income182,873 311,241 137,206 (242,123)(68,434)544,038


Cashflow from operations85,813 250,132 (63,563)95,695 115,334 148,282


Depreciation & Amortization Expense228,725 229,642 205,385 205,167 199,779 199,479


























Cash, Investments and Financing
Go to top of page
201120102009200820072006











Population at July 1st of the Previous Year873841862855851847


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$965,082 $989,878 $914,854 $1,029,055 $982,710 $1,164,810


Investment Earnings864 1,675 6,663 23,641 42,093 24,438


Tax Rate Equivalent0.00120.00230.00880.03220.05820.0347


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 200420042004200420042004


January 1, Prior Year Assessed Valuation$71,560,920 71,684,334 75,987,313 73,484,255 72,323,243 70,372,971


Tax Rate0.49000.49000.49000.49000.49000.4600


Tax Rate Group weighted average0.21320.19220.19100.19360.23100.2737


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio75.2675.3365.4672.2085.9287.69


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$95,084,932 95,160,406 116,082,055 101,778,747 84,175,097 80,251,991


EffectiveTax Rate0.36880.36910.32080.35380.42100.4034


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 Collected91.160091.820091.620092.450087.760090.3200


Percent Collected Group weighted average89.1394.2095.5996.1696.0295.56


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles91.8192.4792.0293.4688.3891.44


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 75.9679.3384.3572.7975.3871.78


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 Uncollected41,995 43,134 45,695 40,102 56,472 44,472


Tax Rate Equivalent0.05870.06020.06010.05460.07810.0632


Dominant County: Madison






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$199,000 219,500 240,000 260,500 280,500 299,500


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt199,000 219,500 240,000 260,500 280,500 299,500


Per Capita$228 261 278 305 330 354


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 Sales0.2093%0.2307%0.2068%0.2559%0.3332%0.3732%


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




616,500











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
Go to top of page






LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes873841862855851847









1.5AFISCAL Governmental Activities Assets1,580,2371,555,9761,643,0681,483,6061,560,0811,666,636
1.5BSUMMARYGovernmental Activities Liabilities136,730129,811132,606150,803204,707362,472
3.5A
Business Type Activities Assets6,711,9075,795,5775,398,9515,189,3585,659,6655,554,647
3.5B
Business Type Activities Liabilties1,189,724456,265370,880298,494526,678353,226
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy321,099327,308327,189336,733315,914278,478
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections21,08117,20018,46237,90319,42225,342
13.0
Penalties and Interest4,3663,8732,8299,9512,8441,579
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax567597



16.0
1% Local Government Option Sales Tax29,07834,39934,88634,98334,07134,950
17.0
1/2% Local Government Option Sales Tax (40)79,52171,39952,03239,41443,23539,375
18.0
1/2% Local Government Option Sales Tax (42)15,82924,81840,15340,19043,09640,158
18.5
1/2% Local Government Option Sales Tax (44)-3,3302,73112,34626,52926,36226,528
19.0
Privilege Licenses


60

19.2
Privilege -- All other privileges and pemits10575301,770

20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses5384754945563,3273,211
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
909



28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety


2,748
2,285
31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection





34.0
Econ. & Phys. Dev. - Housing/Comm. Dev.
455,668225,672


35.0
Econ. & Phys. Dev. - All Other365,389




36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other


-151,15911,836661,224
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 Distribution





44.0
Utility Franchise Tax141,56792,010106,25092,63989,94979,760
45.0
Beer and Wine Tax3,6891,2233,8151,813

46.0
Powell Bill20,85121,20523,90126,75223,97323,932
50.0
Court Fees - Facilities and Arrest Fees

1,955


51.0
General Government





52.0
Public Safety



29,876
53.0
Transportation - Streets



40,749
54.0
Transportation - All Other
22,50812,712


55.0
Environmental Protection





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


11,114167,865
57.0
Econ. & Phys. Dev. - All Other100,31438,500112,13954,559

58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other



92,940
60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local



5,891
62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection




35,360
67.0
Economic and Physical Development7,000



26,482
68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation
25,000



71.0PERMITS Building Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits240800874
2,195
74.0SALES &Parking Revenues2,0471,374

1,7191,667
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
Cemeteries





81.0
Recreation Service Revenues





82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services

77756,80626,634
86.0UTILITYWater and Sewer Charges414,251430,216356,543445,309426,337310,580
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds8641,6756,66323,64142,09324,438
91.0
Special Assessments





92.0
Private Contributions and Donations

146


93.0
Sales of Materials and Fixed Assets1,4005,400



94.0
Sale of Real Property

248,470


95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution





98.0
Other Miscellaneous Revenues3,1327,58620,9742,7949,04017,511
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases750,00028,685


32,895
101.0
Other

23,5947,374

102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits


-8,983-5,034-2,123
106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages20,99422,62830,24713,97314,76514,459
109BGENERALGoverning Body - Other Direct113,01282,575131,71378,09594,26075,802
109CGOVTGoverning Body - Construction

176,188


109D
Governing Body - Purchase of P,P&E
6,08840,000
22,554
110A
Administration - Salaries & Wages


29,22829,20542,690
110B
Administration - Other Direct


43,36451,63139,762
110C
Administration - Construction





110D
Administration - Purchase of P,P&E





111A
Elections - Salaries & Wages





111B
Elections - Other Direct


3,088
1,600
111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages73,74382,53544,593


112B
Finance - Other Direct23,29819,88821,523


112C
Finance - Construction





112D
Finance - Purchase of P,P&E





113A
Taxes - Salaries & Wages17,5736,6035,5095,0753,4212,024
113B
Taxes - Other Direct16,3573,0764,7501,4794,1001,728
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





118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages165,946150,557146,355156,606117,09299,330
119BSAFETYPolice & Comm - Traffic Control - Other Direct23,94524,33626,89096,03573,56263,985
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E
9,885
8,33331,72013,391
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 Direct31,55036,17526,92526,92533,05037,301
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 & Wages99,590103,881109,56591,64688,87190,838
128B
Streets and Highways - Other Direct30,11162,46553,91592,881107,844114,026
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E
28,685
33,32150,93733,712
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 Direct26,4232,3001,464
91,582
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

21,78545,91530,463
135B
Transpor. All Other - Other Direct

2,39314,5117,412
135C
Transpor. All Other - Construction





135D
Transpor. All Other - Purchase of P,P&E





136AENVIRONSolid Waste - Salaries & Wages





136BMENTALSolid Waste - Other Direct





136CPROTECTIONSolid Waste - Construction





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





137A
Drainage & Watershed - Salaries & Wages





137B
Drainage & Watershed - Other Direct



89,49538,805
137C
Drainage & Watershed - Construction





137D
Drainage & Watershed - Purchase of P,P&E





138A
Cemeteries - Salaries & Wages





138B
Cemeteries - Other Direct





138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E





139A
Environ. All Other - Salaries & Wages





139B
Environ. All Other - Other Direct





139C
Environ. All Other - Construction





139D
Environ. All Other - Purchase of P,P&E





140AECONOMICPlanning & Zoning - Salaries & Wages





140B& PHYSICALPlanning & Zoning - Other Direct

1,227


140CDEVELOPPlanning & Zoning - Construction





140D
Planning & Zoning - Purchase of P,P&E





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct2721,932



141C
Economic Development - Construction58,415123,452



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





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct


55,99792,78135,084
142C
Community Development - Construction

39,928


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 Direct16,76331,1963,487


153C
Recreation & Parks - Construction2,956




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 & Wages105,95790,98387,994102,18175,77058,648
158B
Water & Sewer - Other Direct 256,154243,258214,806201,575210,763143,585
158C
Water & Sewer - Construction1,203,220470,214429,056-158,65919,336719,824
158D
Water & Sewer - Purchase of P,P&E





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 & Fees20,71022,45524,20024,74526,41528,085
161DSERVICEWater & Sewer - Principal20,50020,50020,50020,00020,00019,000
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 & Fees4,5394,2245,0255,7926,5295,607
166D
All Other - Principal27,42119,83219,03218,56217,52711,016
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement4,5464,7804,2984,0784,4523,975
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 vehicles337,900.338,875.00338,397.00344,087.00338,980.00304,561.00
180.0
Current year's levy -- Motor vehicles (only)14,318.17,603.0018,707.0017,588.0017,077.0018,389.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh27,677.25,531.0026,988.0022,514.0039,395.0026,083.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles3,4423,6392,9274,7854,2045,189
183.0DATAPercentage of Taxes Collected - All Property %91.1691.8291.6292.4587.7690.32
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%91.8192.4792.0293.4688.3891.44
185.0
Percentage of Taxes Collected - Motor Vehicles %75.9679.3384.3572.7975.3871.78
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 Other965,082989,878914,8541,029,055982,7101,164,810
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 Revenues2,282,7051,615,6341,679,8171,094,9791,459,3681,724,455
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In3,107
46,911-7,500
58,700
194D
Amount - Net Revenues2,279,5981,615,6341,632,9061,102,4791,459,3681,665,755


Calculated amount2,279,5981,615,6341,632,9061,102,4791,459,3681,665,755


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures2,367,1021,674,5031,740,2791,007,2461,415,5371,752,977
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out3,107
46,911-7,500
58,700
195D
Amount - Net Expenditures2,363,9951,674,5031,693,3681,014,7461,415,5371,694,277


Calculated amount2,363,9951,674,5031,693,3681,014,7461,415,5371,694,277


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



271
401BWater /Number of residential accounts billed Sewer



241
402ASewer Amount processed and/or purchased in units Water594512140,916

402BOperationsAmount processed and/or purchased in units Sewer592212133,465

403A
Total amount billed in units - Water2950712129,400

403B
Total amount billed in units - Sewer2435412123,888

404A
Of the total in 403A above how many units were Residential W1337612128,438

404B
Of the total in 403B above how many units were Residential S825412123,051

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 above236,622267,369319,899225,32822,575,936
408B
Dollars related to 403B above174,759199,756181,062172,82316,418,778
409A
Dollars related to 404A above178,474123,95988,14696,98975,535
409B
Dollars related to 404B above122,07579,671133,44262,15063,086
410A
Dollars related to 405A above



31,481
410B
Dollars related to 405B above



2,411
411A
Dollars related to 406A above



29,298
411B
Dollars related to 406B above



2,465
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water374376366396

421B
Number of residential accounts billed - Sewer249254244254

422A
Number of non-residential & bulk accounts billed - Water135131129127

422B
Number of non-residential & bulk accounts billed - Sewer106100105104

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialJennifer Flynn

951.0
TitleTown Clerk

952.0
Date10/31/201111/30/201001/31/201007/14/200903/14/200801/12/2007
953.0
ContactJennifer Flynn

954.0
TitleTown Clerk

955.0
Phone828-649-3031




956.0
Fax828-649-3413




957.0
E-Mail:


















Go to top of page
Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Marshall













201120102009200820072006








Population
873841862855851847
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
$414,251430,216356,543445,309426,337310,580
Total Operating Revenues Per Capita
$475512414521501367
Group Weighted Average Revenues Per Capita545516493499500409
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
142.68%128.40%142.86%119.84%120.26%138.39%
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
-42.68%-28.40%-42.86%-19.84%-20.26%-38.39%
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%13.16%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
-48.60%-33.57%-36.03%-54.37%-18.83%-37.73%
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
0.951.161.011.641.050.83
Group Weighted Average
3.643.493.292.992.813.48
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
173.6187.8275.528.98.961.0
Group Weighted Average
77.370.269.862.264.969.8
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
170.9189.3127.9256.6240.8221.7
Group Weighted Average
434.0392.0405.4372.3386.8391.1
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$85,813250,132-63,56395,695115,334148,282








Debt to Equity
0.170.040.050.050.050.05
Group Weighted Average
0.110.130.140.150.160.17
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
1,087261278305330331
Group Weighted Average
553600641621654612
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$1,203,220470,214429,056-158,65919,336719,824










2005200420032002



$331570,171353,170733,038









Capital Contributions: Excluded from income above
$384,188455,684265,673011,837661,224
















Operating Statistics














Estimated population of the areas served Water0000271NA
Estimated population of the areas served Sewer0000241NA








Number of Gallons of Water Processed (000) omitted594512140,9160NA
Number of Gallons of Sewage Processed (000) omitted592212133,4650NA








Number of Gallons of Water Billed (000) omitted2950712129,4000NA
Number of Gallons of Sewage Billed (000) omitted2435412123,8880NA








Ratio of Water Billed to Water Processed0.5023011.276691.000000.71855
NA
Ratio of Sewage Billed to Sewage Processed0.4023216.283351.000000.71382
NA








Total Revenue from Water Sales236,622267,369319,899225,32822,575,936NA
Total Revenue from Sewage Sales174,759199,756181,062172,82316,418,778NA








Water Revenue per 1000 gallons of Sales




83,306.03690NA
Sewage Revenue per 1000 gallons of Sales




68,127.70954NA








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$13,592.84082329.67819728.479343.41054
NA
Residential Sewage Sales per thousand Gallons$14,743.35749313.665351,102.826452.69620
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


Go to top of page
Analysis of Available Fund Balance:  General Fund

20072008200920102011
Unit's FBA %74.58%98.38%78.69%119.23%106.76%
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

Go to top of page
Analysis of Property Tax

20072008200920102011
Municipality87.76%92.45%91.62%91.82%91.16%
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






Go to top of page
Analysis of General Obligation Debt

20072008200920102011
Municipality330305278261228
Pop. Group212215200193178
Statewide478456455449450






Municipal Population Group: 500 to 999






Go to top of page
Analysis of Revenue

20072008200920102011
Property Tax$397450404414397
Utility501521414512475
Sales Tax173165162158138
Sales & Services3366122
Intergovernmental54445564781732
Debt Proceeds00034859
Other Miscellaneous6742349208
Total$1,7151,2891,8941,9212,611

Go to top of page
Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$346,546
$397
Water/Sewer414,251
475
Electric0
0
Other Utilities0
0
Sales Tax121,098
138
Sales & Services2,047
2
Intergovernment638,810
732
Debt Proceeds750,000
859
Miscellaneous6,846
8
Total$2,279,598
$2,611





Municipal Population Group: No Electric 500 to 999





Go to top of page
Analysis of Expenditures by Function for Fiscal 2011











2011
2011
CategoryExpenditures
Per Capita
General Government$264,977
$303
Water/Sewer1,565,331
1,793
Electric0
0
Other Utilities0
0
Debt Service73,170
84
Transportation156,124
179
Public Safety225,987
259
Other78,406
90
Total$2,363,995
$2,708





Municipal Population Group: No Electric 500 to 999





Go to top of page
Analysis of Expenditures by Object for Fiscal 2011






2011
2011
CategoryExpenditures
Per Capita
Salaries & Wages$483,803
$554
Water/Sewer Capital1,203,220
1,378
Electric Capital0
0
Other Capital61,371
70
Other Operating615,601
705
Total$2,363,995
$2,708





Municipal Population Group: No Electric 500 to 999






Last Updated 6/15/2012 11:24:37 AM