North Carolina
Department of State Treasurer
Financial Information
Town of Marshville



Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail | Water/Sewer Information
Financial Graphs and Comparisons
Download Excel 97 Version of Financial Summary

Institute of Government North Carolina Cities Web Site

Go to North Carolina County and Municipal Financial Information Home Page
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Note: All data unless otherwise specified is for the 12 month period ending June, 30th of the designated year



Municipality Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Tax$701,738 $653,946 $664,167 $569,564 $583,382 $557,632


Utility 934,106 889,017 855,641 812,715 795,441 793,076


Sales Tax 108,784 111,106 163,652 201,838 220,920 266,083


Sales & Services 241,886 247,853 214,592 152,308 151,252 141,168


Intergovernmental 370,479 669,214 314,831 336,126 450,249 480,963


Debt Proceeds - - - - - -


Other Miscellaneous 52,529 50,788 72,631 217,424 132,893 112,666


Total$2,409,522 2,621,924 2,285,514 2,289,975 2,334,137 2,351,588










Expenditures by Function







Utility$1,012,999 1,035,035 940,019 794,079 1,131,417 1,249,690


Debt Service - - - - - -


Transportation 148,919 217,079 199,224 209,701 148,425 110,354


General Government 365,271 373,220 437,417 426,089 400,001 354,907


Public Safety 563,688 569,911 479,471 536,496 528,182 477,377


Other 293,363 313,544 339,720 307,439 277,302 309,404


Total$2,384,240 2,508,789 2,395,851 2,273,804 2,485,327 2,501,732










Expenditures by Object







Salaries & Wages$879,543 945,121 928,544 932,448 855,730 827,741


Capital Outlay 285,353 368,417 218,507 152,780 457,161 647,011


Other Operating + Debt Service 1,219,344 1,195,251 1,248,800 1,188,576 1,172,436 1,026,980


Total$2,384,240 2,508,789 2,395,851 2,273,804 2,485,327 2,501,732



















Per Capita Revenues by Source







Property Tax$290 207 215 190 202 202


Utility 386 282 277 271 275 287


Sales Tax 46 35 53 67 75 96


Sales & Services 100 79 69 51 52 51


Intergovernmental 153 212 102 112 156 174


Debt Proceeds - - - - - -


Other Miscellaneous 22 16 24 72 46 41


Total$997 831 740 763 806 851










Per Capita Expenditures by Function







Utility$419 328 304 265 391 452


Debt Service - - - - - -


Transportation 62 69 64 70 51 40


General Government 151 118 142 141 138 129


Public Safety 233 181 155 179 182 173


Other 121 99 110 102 96 112


Total$986 795 775 757 858 906










Per Capita Expenditures by Object







Salaries & Wages$364 299 300 311 296 300


Capital Outlay 118 117 71 51 158 234


Other Operating 504 379 404 395 404 372


Total$986 795 775 757 858 906










Population GroupNo Electric 1,000 to 2,499 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 103 122 120 120 124 123


Average Population In Group 1,619 4,664 4,697 4,793 4,727 4,663


Town of Marshville Population 2,417 3,156 3,090 3,002 2,895 2,762

Group Average Per Capita Revenues by Source







Property Tax 449 342346336310306


Utility 479 322314310313326


Sales Tax 160 125144160160154


Sales & Services 110 8885807874


Intergovernmental 271 202185180174160


Debt Proceeds 41 8020917110895


Other Miscellaneous 139 106105133160126


Total 1,649 1,2651,3881,3701,3031,241










Group Average Per Capita Expenditures by Function







Utility 497 419414370332305


Debt Service 154 1031001029698


Transportation 145 9595110111112


General Government 241 179185169159156


Public Safety 397 323318318310280


Other 207 220219230235209


Total 1,641 1,3391,3311,2991,2431,160










Group Average Per Capita Expenditures by Object







Salaries & Wages 537 431429414405390


Capital Outlay 258 325317279252205


Other Operating 846 583585606584564


Total 1,641 1,3391,3311,2991,2411,159


















General Fund
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201120102009200820072006

General Fund revenues$1,425,939 1,388,518 1,355,719 1,318,011 1,311,256 1,314,534

General Fund expenditures 1,371,241 1,473,754 1,455,832 1,479,725 1,353,910 1,252,042

Operating transfers in - - - - - -

Operating transfers out - - - - - -

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

Other items - 3,315 - - 7,985 -

Excess of revenues and other sources over (under) expenditures and other uses 54,698 (81,921) (100,113) (161,714) (34,669) 62,492










Fund balance available (FBA):







In dollars$619,072 825,169 939,698 1,007,973 1,155,625 1,168,870


FBA as a % of GF Net Expenditures:







Unit's FBA %45.1555.9964.5568.1285.3593.36


Group weighted average FBA %64.1467.3970.2565.0564.3162.32


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$1,502,177 1,478,260 1,244,961 1,292,458 1,117,758 1,194,519


Quick ratio7.99 15.21 7.48 14.30 7.77 143.99


Net income118,892 405,028 53,770 134,497 153,913 296,476


Cashflow from operations280,886 171,532 80,223 22,888 96,520 131,442


Depreciation & Amortization Expense98,371 92,955 95,572 97,871 97,196 86,718


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year2,4173,1563,0903,0022,8952,762


Population GroupNo Electric 1,000 to 2,499 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$2,508,051 $2,354,275 $2,331,377 $2,285,010 $2,356,444 $2,362,658


Investment Earnings25,246 31,179 50,967 70,390 72,434 64,826


Tax Rate Equivalent0.01470.01780.02920.04640.04900.0452


Tax Rate Equivalent Group weighted average0.00340.00550.01300.02940.04370.0322


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200820082008200420042004


January 1, Prior Year Assessed Valuation$171,798,113 175,270,269 174,251,810 151,653,514 147,833,008 143,542,345


Tax Rate0.41000.38000.38000.38000.38000.3800


Tax Rate Group weighted average0.27490.25520.26970.26690.31160.3191


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio111.16106.4696.4584.0390.9693.12


Assessment -to-Sales Ratio Group weighted average100.80102.8492.1790.9283.5191.52


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$154,550,300 164,634,857 180,665,433 180,475,442 162,525,295 154,147,707


EffectiveTax Rate0.45580.40450.36650.31930.34560.3539


Group weighted average Effective Tax Rate0.27710.26240.24860.24270.26020.2921


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected95.970095.990095.810095.080095.200095.1100


Percent Collected Group weighted average96.4195.4095.4195.8196.7096.72


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles96.9597.0997.1996.6297.0596.49


Percent Collected Excluding Motor Vehicles Group weighted average97.0497.4397.5598.0697.9998.08


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 82.3283.2779.7280.7178.5884.13


Percent Collected Motor Vehicles Only Group weighted average84.2085.6085.2385.7586.0486.22


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected66,749 69,650 69,515 72,815 70,538 80,770


Tax Rate Equivalent0.03890.03970.03990.04800.04770.0563


Dominant County: Union






Debt Information








Population Group1,000 to 2,4992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,999


Ratings:







Fitch







Moody's







S & P
















General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation




Enterprise GO Debt$0 0 0 0 0 0


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group236 107 158 152 149 162


Total Per Capita Statewide450 449 455 456 478 495


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1642%0.0802%0.1078%0.1101%0.1223%0.1565%


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


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$0 0 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 Changes2,4173,1563,0903,0022,8952,762









1.5AFISCAL Governmental Activities Assets2,234,3492,215,9362,349,5822,507,7742,720,4502,753,764
1.5BSUMMARYGovernmental Activities Liabilities89,70373,39476,74699,451125,58271,128
3.5A
Business Type Activities Assets4,822,0204,593,2354,274,2334,126,0164,054,4543,832,908
3.5B
Business Type Activities Liabilties221,101111,208197,234102,787165,72298,089
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy673,661629,831636,429543,936529,460537,362
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections21,47320,14321,73921,51843,41817,009
13.0
Penalties and Interest6,0053,9725,9994,11010,5043,261
14.0
Collections of Taxes Previously Written Off599




15.0
Animal Tax





15.1
Solid Waste Disposal Tax2,1392,1061,397


16.0
1% Local Government Option Sales Tax46,79444,40167,14769,82281,197101,483
17.0
1/2% Local Government Option Sales Tax (40)37,26436,40839,24647,68549,72157,773
18.0
1/2% Local Government Option Sales Tax (42)25,08727,91538,92647,34849,33257,361
18.5
1/2% Local Government Option Sales Tax (44)-3612,38218,33336,98340,67049,466
19.0
Privilege Licenses1,7401,8331,8392,3461,9761,940
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses





23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax171273261101

27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety46,041

8,985

31.0
Transportation - Streets





32.0
Transportation - All Other
59,95322,63940,15829,760
33.0
Environmental Protection





34.0
Econ. & Phys. Dev. - Housing/Comm. Dev.





35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation


3,556

39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax1287063772452,4749,091
41.0REVENUESTransitional Hold Harmless43,77331,014



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 Distribution201820202217
44.0
Utility Franchise Tax186,731185,654171,938170,771150,068152,025
45.0
Beer and Wine Tax13,8424,38413,39613,24612,39011,670
46.0
Powell Bill79,94478,42286,96894,97982,39981,899
50.0
Court Fees - Facilities and Arrest Fees





51.0
General Government





52.0
Public Safety





53.0
Transportation - Streets





54.0
Transportation - All Other
19,986



55.0
Environmental Protection
289,07710,923
173,136211,261
56.0
Econ. & Phys. Dev. - Housing/Community Dev





57.0
Econ. & Phys. Dev. - All Other





58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation

8,5704,166
15,000
71.0PERMITS Building Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits6,7222,1851,430


74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties47,86642,49043,686


76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste177,468186,099157,467142,060141,272135,589
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries15,04313,9662,5002,0005,3202,040
81.0
Recreation Service Revenues1,5095,29810,9398,2484,6603,539
82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services





86.0UTILITYWater and Sewer Charges934,106889,017855,641812,715795,441793,076
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds25,24631,17950,96770,39072,43464,826
91.0
Special Assessments





92.0
Private Contributions and Donations





93.0
Sales of Materials and Fixed Assets
3,3151,488
13,565
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 Revenues16,5119,89715,24948,47644,91845,900
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases





101.0
Other


96,111

102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits5,025-1,2005003,0752,0002,400
106.0
Deposits Other than Utility





107.0
Prepaid Taxes1,967-582120-1,098809-7,287
108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages11,80112,18815,01513,57510,40011,700
109BGENERALGoverning Body - Other Direct96,52881,39674,91698,79673,28160,490
109CGOVTGoverning Body - Construction





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

5,153


110A
Administration - Salaries & Wages163,352147,229175,841158,803147,656140,593
110B
Administration - Other Direct21,92525,33026,37430,46324,95222,145
110C
Administration - Construction





110D
Administration - Purchase of P,P&E



22,582
111A
Elections - Salaries & Wages





111B
Elections - Other Direct3743,0601,1491,1771,1772,510
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 Direct2,0581,6011,7991,4631,3792,135
113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages





114B
Legal - Other Direct7,2007,3507,8325,1074,0004,072
114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages
40,48251,36453,759

115B
Public Buildings - Other Direct62,03354,58477,97454,024

115C
Public Buildings - Construction


1,737

115D
Public Buildings - Purchase of P,P&E


6,705

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



52,38049,194
117B
Central Services - Other Direct



56,50961,926
117C
Central Services - Construction





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



5,685
118A
Gen. Govt. All Other - Salaries & Wages





118B
Gen. Govt. All Other - Other Direct


480
142
118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages372,362416,246343,072378,384349,033346,712
119BSAFETYPolice & Comm - Traffic Control - Other Direct114,91994,69685,193115,71996,63079,107
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E37,27426,95222,07811,98052,36826,810
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 Direct15,00015,00015,00015,00015,00010,890
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



895
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 & Wages24,00123,12721,89320,67720,99719,946
128B
Streets and Highways - Other Direct65,41786,61086,97166,76471,52573,056
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E

12,4938,000

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 Direct53,70068,80477,86744,38555,90317,352
130C
Powell Bill - Construction1,40038,538
69,875

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 & Wages23,45123,00221,69621,48319,70120,514
136BMENTALSolid Waste - Other Direct168,923161,441159,290145,348154,254141,222
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 Direct7,3907,9288,5889,4475,9958,533
138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E





139A
Environ. All Other - Salaries & Wages





139B
Environ. All Other - Other Direct





139C
Environ. All Other - Construction





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





140AECONOMICPlanning & Zoning - Salaries & Wages





140B& PHYSICALPlanning & Zoning - Other Direct





140CDEVELOPPlanning & Zoning - Construction





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





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct





141C
Economic Development - Construction





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





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct





142C
Community Development - Construction





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





143A
Housing & Urban Renewal - Salaries & Wages





143B
Housing & Urban Renewal - Other Direct





143C
Housing & Urban Renewal - Construction





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





144A
Special Empl Programs - Salaries & Wages





144B
Special Empl Programs - Other Direct





144C
Special Empl Programs - Construction





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





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





145B
Econ. Dev. All Other - Other Direct





145C
Econ. Dev. All Other - Construction





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





146AHUMANHealth - Salaries & Wages





146BSERVICESHealth - Other Direct





146C
Health - Construction





146D
Health - Purchase of P,P&E





147A
Mental Health - Salaries & Wages





147B
Mental Health - Other Direct





147C
Mental Health - Construction





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





148A
Social Services - Salaries & Wages





148B
Social Services - Other Direct





148C
Social Services - Construction





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





149B
Hospital-City - Other Direct





150B
Hospital-Private - Other Direct





151A
Legal Aid - Salaries & Wages





151B
Legal Aid - Other Direct





151C
Legal Aid - Construction





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





152A
Human Serv. All Other - Salaries & Wages





152B
Human Serv. All Other - Other Direct





152C
Human Serv. All Other - Construction





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





153ACULTURE Recreation & Parks - Salaries & Wages48,67257,38154,62150,71512,96845,568
153BRECREATIONRecreation & Parks - Other Direct36,34947,90257,68565,24558,36960,688
153C
Recreation & Parks - Construction

14,000

24,371
153D
Recreation & Parks - Purchase of P,P&E

5,217
8,896
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 Direct7,02813,15314,36010,61612,6945,234
157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages235,904225,466245,042235,052242,595193,514
158B
Water & Sewer - Other Direct 530,416506,642535,411504,544521,192460,346
158C
Water & Sewer - Construction246,679302,927147,07354,483367,630595,830
158D
Water & Sewer - Purchase of P,P&E

12,493


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





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





166D
All Other - Principal





167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement9,820




170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement14,31317,01714,12815,41314,25613,858
172B
Fringe Benefits Other1,5502,7374,2634,5854,4253,274
173AINTERGOVMulti-Cnty Libr Dis,Cnty,Or Other - RecipientAuthorityCountyMunicipalityAuthorityCountyMunicipalityAuthorityCountyMunicipalityAuthorityCountyMunicipalityAuthorityCountyMunicipalityAuthorityCountyMunicipality
173BEXPENDMulti-Cnty Libr Dis,Cnty,Or Other - Item #





173C
Multi-Cnty Libr Dis,Cnty,Or Other - Amount





174A
Gen Gov Activities Shared W/ Cnty - RecipientCountyCountyCountyCountyCountyCounty
174B
Gen Gov Activities Shared W/ Cnty - Item #





174C
Gen Gov Activities Shared W/ Cnty - Amount





175A
Highways (Payments to State) - RecipientStateStateStateStateStateState
175B
Highways (Payments to State) - Item No.130




175C
Highways (Payments to State) - Amount4,401




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 vehicles655,201.604,042.00611,926.00516,686.00500,395.00501,886.00
180.0
Current year's levy -- Motor vehicles (only)46,736.52,077.0052,314.0055,372.0055,774.0063,133.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh20,013.17,573.0017,201.0017,443.0014,764.0017,637.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles8,2638,71510,61010,67911,94510,020
183.0DATAPercentage of Taxes Collected - All Property %95.9795.9995.8195.0895.2095.11
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%96.9597.0997.1996.6297.0596.49
185.0
Percentage of Taxes Collected - Motor Vehicles %82.3283.2779.7280.7178.5884.13
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 Other2,508,0512,354,2752,331,3772,285,0102,356,4442,362,658
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 Revenues2,409,5222,696,9242,360,5142,289,9752,345,4662,756,484
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In
75,00075,000
11,329404,896
194D
Amount - Net Revenues2,409,5222,621,9242,285,5142,289,9752,334,1372,351,588


Calculated amount2,409,5222,621,9242,285,5142,289,9752,334,1372,351,588


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures2,384,2402,583,7892,470,8512,273,8042,496,6562,906,628
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out
75,00075,000
11,329404,896
195D
Amount - Net Expenditures2,384,2402,508,7892,395,8512,273,8042,485,3272,501,732


Calculated amount2,384,2402,508,7892,395,8512,273,8042,485,3272,501,732


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



1,240
401BWater /Number of residential accounts billed Sewer



902
402ASewer Amount processed and/or purchased in units Water
989094,93696,980
402BOperationsAmount processed and/or purchased in units Sewer
8210178,80287,351
403A
Total amount billed in units - Water
758284,05786,383
403B
Total amount billed in units - Sewer
505556,69156,954
404A
Of the total in 403A above how many units were Residential W
545760,45982,426
404B
Of the total in 403B above how many units were Residential S
384043,54440,386
405A
Of the total in 403 above, how many units were Outside Muni W



27,901
405B
Of the total in 403 above, how many units were Outside Muni S



1,387
406A
Of the total in 405A above how many units were Residential W



26,771
406B
Of the total in 405B above how many units were Residential S



1,018
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 above446,080525,999412,355376,109362,907
408B
Dollars related to 403B above462,527527,873514,164410,003387,058
409A
Dollars related to 404A above340,658427,054314,310292,966354,865
409B
Dollars related to 404B above351,241430,387317,370318,547319,608
410A
Dollars related to 405A above



141,189
410B
Dollars related to 405B above



12,344
411A
Dollars related to 406A above



135,489
411B
Dollars related to 406B above



2,920
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water1,1671,1921,2011,216

421B
Number of residential accounts billed - Sewer865881890911

422A
Number of non-residential & bulk accounts billed - Water42423945

422B
Number of non-residential & bulk accounts billed - Sewer27262327

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialTonya Johnson

951.0
TitleTown Clerk/ Finance Officer

952.0
Date10/28/201111/30/201001/18/201010/31/200802/26/200810/18/2006
953.0
ContactTonya Johnson

954.0
TitleTown Clerk/Finance Officer

955.0
Phone704.624.2515




956.0
Fax704.624.0175




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Marshville













201120102009200820072006








Population
2,4173,1563,0903,0022,8952,762
Population Group
No Electric 1,000 to 2,499 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
$934,106889,017855,641812,715795,441793,076
Total Operating Revenues Per Capita
$386282277271275287
Group Weighted Average Revenues Per Capita540442409396397412
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
92.57%92.81%102.38%103.05%108.24%93.38%
Group Weighted Average
98.67%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
7.43%7.19%-2.38%-3.05%-8.24%6.62%
Group Weighted Average
1.33%7.13%6.68%6.82%9.84%12.74%
State Weighted Average
17.41%14.92%10.14%13.30%17.53%18.43%








Operating Transfers In
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
2.39%3.37%2.01%1.52%2.84%2.59%
State Weighted Average
0.85%1.71%1.26%1.45%1.20%1.83%








Operating Transfers Out
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
2.00%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
12.73%13.04%5.01%16.55%-1.24%10.74%
Group Weighted Average
-9.48%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
7.9915.217.4814.307.77143.99
Group Weighted Average
3.562.993.223.123.263.67
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
28.328.129.029.534.835.9
Group Weighted Average
46.857.765.252.352.853.8
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
716.7715.1591.3577.0508.1599.9
Group Weighted Average
358.6368.6384.6439.3462.7413.2
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$280,886171,53280,22322,88896,520131,442








Debt to Equity
0.000.000.000.000.000.00
Group Weighted Average
0.260.400.400.310.280.25
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
000000
Group Weighted Average
834863806631533484
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$246,679302,927159,56654,483367,630595,830










2005200420032002



$45,11394,33081,65189,148









Capital Contributions: Excluded from income above
$0289,07710,9230163,739211,261
















Operating Statistics














Estimated population of the areas served Water00001,240NA
Estimated population of the areas served Sewer0000902NA








Number of Gallons of Water Processed (000) omitted0989094,93696,980NA
Number of Gallons of Sewage Processed (000) omitted08210178,80287,351NA








Number of Gallons of Water Billed (000) omitted0758284,05786,383NA
Number of Gallons of Sewage Billed (000) omitted0505556,69156,954NA








Ratio of Water Billed to Water Processed0.888890.768290.911110.885410.89073NA
Ratio of Sewage Billed to Sewage Processed0.714290.614370.544550.719410.65201NA








Total Revenue from Water Sales446,080525,999412,355376,109362,907NA
Total Revenue from Sewage Sales462,527527,873514,164410,003387,058NA








Water Revenue per 1000 gallons of Sales




292.66694NA
Sewage Revenue per 1000 gallons of Sales




429.11086NA








Group Average Sales per thousand Gallons Water$0.00015$146.64376$40.01634$1,510.62899$1,842.80047NA
Group Average Sales per thousand Gallons Sewage$0.00021$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$5,677,633.333337,876.318705,514.210534.845704.30526NA
Residential Sewage Sales per thousand Gallons$8,781,025.0000011,320.015787,934.250007.315527.91383NA








Water Sales per thousand Gallons outside Municipal Limits



5.06036NA
Sewage Sales per thousand Gallons outside Municipal Limits



8.89978NA








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 %85.35%68.12%64.55%55.99%45.15%
Group average FBA %64.31%65.05%70.25%67.39%64.14%
State average Electric/Non Electric Group FBA %37.39%36.66%37.89%38.70%41.07%
State average FBA %36.54%36.34%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
Municipality95.20%95.08%95.81%95.99%95.97%
Pop. Group96.70%95.81%95.41%95.40%96.41%
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. Group149152158107236
Statewide478456455449450






Municipal Population Group: 2,500 to 4,999






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Analysis of Revenue

20072008200920102011
Property Tax$202190215207290
Utility275271277282386
Sales Tax7567533546
Sales & Services52516979100
Intergovernmental156112102212153
Debt Proceeds00000
Other Miscellaneous4672241622
Total$806763740831997

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$701,738
$290
Water/Sewer934,106
386
Electric0
0
Other Utilities0
0
Sales Tax108,784
46
Sales & Services241,886
100
Intergovernment370,479
153
Debt Proceeds0
0
Miscellaneous52,529
22
Total$2,409,522
$997





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$365,271
$151
Water/Sewer1,012,999
419
Electric0
0
Other Utilities0
0
Debt Service0
0
Transportation148,919
62
Public Safety563,688
233
Other293,363
121
Total$2,384,240
$986





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$879,543
$364
Water/Sewer Capital246,679
102
Electric Capital0
0
Other Capital38,674
16
Other Operating1,219,344
504
Total$2,384,240
$986





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






Last Updated 6/15/2012 11:24:48 AM