North Carolina
Department of State Treasurer
Financial Information
City of Saluda



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 Polk 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$494,387 $489,136 $472,614 $466,277 $399,076 $360,210


Utility 579,065 528,989 518,323 507,355 516,445 513,195


Sales Tax 70,285 75,119 103,560 116,755 110,741 101,616


Sales & Services 90,850 93,312 93,851 97,290 83,162 83,050


Intergovernmental 366,735 466,422 967,858 360,966 108,066 119,383


Debt Proceeds 41,424 - - 172,915 78,427 103,229


Other Miscellaneous 67,722 56,097 41,444 61,998 56,999 44,387


Total$1,710,468 1,709,075 2,197,650 1,783,556 1,352,916 1,325,070










Expenditures by Function







Utility$626,067 804,915 1,388,941 651,840 519,853 533,002


Debt Service 87,214 83,318 83,607 56,232 68,095 39,937


Transportation 160,164 154,373 66,497 107,966 93,086 113,857


General Government 336,156 320,975 295,451 321,224 224,324 252,789


Public Safety 364,481 267,922 263,312 289,290 280,289 299,630


Other 91,987 93,532 89,491 569,223 103,963 100,978


Total$1,666,069 1,725,035 2,187,299 1,995,775 1,289,610 1,340,193










Expenditures by Object







Salaries & Wages$414,681 404,064 370,753 396,131 364,038 353,428


Capital Outlay 293,848 366,183 969,908 681,786 116,690 72,769


Other Operating + Debt Service 957,540 954,788 846,638 917,858 808,882 913,996


Total$1,666,069 1,725,035 2,187,299 1,995,775 1,289,610 1,340,193



















Per Capita Revenues by Source







Property Tax$691 863 848 821 699 629


Utility 810 933 931 893 904 896


Sales Tax 98 131 187 206 194 178


Sales & Services 127 165 168 171 146 145


Intergovernmental 513 823 1,738 636 189 208


Debt Proceeds 58 - - 304 137 180


Other Miscellaneous 95 99 74 109 100 77


Total$2,392 3,014 3,946 3,140 2,369 2,313










Per Capita Expenditures by Function







Utility$876 1,420 2,494 1,148 910 930


Debt Service 122 147 150 99 119 70


Transportation 224 272 119 190 163 199


General Government 469 565 530 566 394 441


Public Safety 510 473 473 509 491 523


Other 129 165 161 1,002 182 176


Total$2,330 3,042 3,927 3,514 2,259 2,339










Per Capita Expenditures by Object







Salaries & Wages$580 713 666 697 638 617


Capital Outlay 411 646 1,741 1,200 204 127


Other Operating 1,339 1,683 1,520 1,617 1,417 1,595


Total$2,330 3,042 3,927 3,514 2,259 2,339










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


City of Saluda Population 715 567 557 568 571 573

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$903,140 846,600 807,889 1,103,286 758,044 675,124

General Fund expenditures 983,500 863,347 741,312 1,319,383 739,315 789,006

Operating transfers in - - - - - -

Operating transfers out - - 30,300 - - -

Capital leases and installment purchase proceeds 41,424 - - 20,078 - 103,229

Other items - - - - 22,895 -

Excess of revenues and other sources over (under) expenditures and other uses (38,936) (16,747) 36,277 (196,019) 41,624 (10,653)










Fund balance available (FBA):







In dollars$357,339 400,134 196,959 70,866 541,282 499,246


FBA as a % of GF Net Expenditures:







Unit's FBA %37.9346.3525.535.4573.2172.80


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$73,060 (18,025) 210 (29,007) 12,570 (967)


Quick ratio1.57 0.95 0.99 0.76 1.22 0.98


Net income259,528 322,070 1,287,867 (40,116)13,336 8,129


Cashflow from operations143,154 82,302 58,813 38,082 48,080 19,285


Depreciation & Amortization Expense71,024 70,974 57,576 50,090 43,087 36,547


























Cash, Investments and Financing
Go to top of page
201120102009200820072006











Population at July 1st of the Previous Year715567557568571573


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$466,927 $448,309 $266,729 $274,952 $586,346 $299,707


Investment Earnings5,610 8,873 13,601 28,825 26,485 11,024


Tax Rate Equivalent0.00560.00910.01790.03850.03640.0157


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 200920092001200120012001


January 1, Prior Year Assessed Valuation$99,297,303 97,772,297 75,982,189 74,891,698 72,783,010 70,210,347


Tax Rate0.50500.50500.60500.62000.54000.5000


Tax Rate Group weighted average0.21320.19220.19100.19360.23100.2737


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio88.5787.8960.8062.1668.4275.60


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$112,111,666 111,243,938 124,970,706 120,482,140 106,376,805 92,870,829


EffectiveTax Rate0.44730.44380.36780.38540.36950.3780


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 Collected97.270096.920098.230098.110098.480097.8300


Percent Collected Group weighted average89.1394.2095.5996.1696.0295.56


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles97.8197.4999.1499.2899.2699.28


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 84.3784.9284.1179.1686.1578.18


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 Uncollected30,726 34,173 32,256 29,905 26,061 26,673


Tax Rate Equivalent0.03090.03500.04250.03990.03580.0380


Dominant County: Polk






Debt Information








Population Group500 to 999500 to 999500 to 999500 to 999500 to 999500 to 999


Ratings:







Fitch







Moody's







S & P
















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




Enterprise GO Debt$0 0 0 0 0 0


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group178 193 200 215 212 223


Total Per Capita Statewide450 449 455 456 478 495


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


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.0954%0.0895%0.0813%0.0884%0.1085%0.1673%


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


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$0 0 0 0 0 0


--General Government48,130 56,649 64,833 72,694 80,246 87,500


Total*$48,130 56,649 64,833 72,694 80,246 87,500


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




Revenue Bond Debt $44,655 53,586 62,517 71,448 80,380 89,311


















Annual Financial Information Report Detail
Go to top of page






LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes715567557568571573









1.5AFISCAL Governmental Activities Assets1,834,3041,857,2851,932,9042,864,3392,179,5812,149,355
1.5BSUMMARYGovernmental Activities Liabilities165,812136,450171,114596,794190,048178,671
3.5A
Business Type Activities Assets2,496,6032,610,7442,192,220772,838643,510609,693
3.5B
Business Type Activities Liabilties191,641565,310468,856337,341167,897147,416
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy487,365484,350467,808457,284392,091350,697
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections5,1102,8473,0065,2114,3416,636
13.0
Penalties and Interest1,9121,9391,8003,7822,6442,877
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax379




16.0
1% Local Government Option Sales Tax28,25826,17531,152
30,81829,692
17.0
1/2% Local Government Option Sales Tax (40)26,44526,34829,421
30,20826,840
18.0
1/2% Local Government Option Sales Tax (42)14,10319,98229,267
30,08326,748
18.5
1/2% Local Government Option Sales Tax (44)1,4792,61413,720116,75519,63218,336
19.0
Privilege Licenses4,4774,3305,1734,4173,5382,935
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses1,6541,5951,7315,3018,908
23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax





27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government
21,584



30.0
Public Safety





31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection

472,169253,944

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





35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax





41.0REVENUESTransitional Hold Harmless47,20138,10715,12115,23615,24717,362
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 Tax49,40350,23249,63146,56337,48537,045
45.0
Beer and Wine Tax2,4877902,5352,6132,572993
46.0
Powell Bill26,18125,63929,13332,62629,30129,901
50.0
Court Fees - Facilities and Arrest Fees





51.0
General Government


1,750

52.0
Public Safety2,142

8,23410,0003,082
53.0
Transportation - Streets55,696




54.0
Transportation - All Other





55.0
Environmental Protection183,625330,070399,269
13,46131,000
56.0
Econ. & Phys. Dev. - Housing/Community Dev





57.0
Econ. & Phys. Dev. - All Other





58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation





71.0PERMITS Building Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits3,1803,3901,5603,6652,8812,220
74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties8815,0295,2943,9513,5903,972
76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste86,76987,68386,15785,93970,37268,678
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries3,2006002,4007,4009,20010,400
81.0
Recreation Service Revenues





82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services





86.0UTILITYWater and Sewer Charges579,065528,989518,323507,355516,445513,195
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds5,6108,87313,60128,82526,48511,024
91.0
Special Assessments





92.0
Private Contributions and Donations19,9881,2141,5033,1717491,500
93.0
Sales of Materials and Fixed Assets
1,406



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 Revenues32,43435,28917,87616,61914,43826,708
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases41,424

172,91578,427103,229
101.0
Other





102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits

3657001,2001,575
106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages





109BGENERALGoverning Body - Other Direct





109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages130,145132,847135,783134,470107,10959,208
110B
Administration - Other Direct200,296188,128153,866186,754117,215193,581
110C
Administration - Construction





110D
Administration - Purchase of P,P&E5,715
5,802


111A
Elections - Salaries & Wages





111B
Elections - Other Direct





111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages





112B
Finance - Other Direct





112C
Finance - Construction





112D
Finance - Purchase of P,P&E





113A
Taxes - Salaries & Wages





113B
Taxes - Other Direct





113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages





114B
Legal - Other Direct





114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct





115C
Public Buildings - Construction





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





116A
Court Facilities - Salaries & Wages





116B
Court Facilities - Other Direct





116C
Court Facilities - Construction





116D
Court Facilities - Purchase of P,P&E





117A
Central Services - Salaries & Wages





117B
Central Services - Other Direct





117C
Central Services - Construction





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





118A
Gen. Govt. All Other - Salaries & Wages





118B
Gen. Govt. All Other - Other Direct





118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages148,299117,475118,627126,394116,640145,749
119BSAFETYPolice & Comm - Traffic Control - Other Direct97,85679,27879,49883,65886,70493,575
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E52,65814,6583,60119,49618,0681,404
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 Direct54,42951,47757,22055,91854,99053,071
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 & Wages39,27063,09228,50028,50028,50028,500
128B
Streets and Highways - Other Direct83,68482,71037,99754,95641,64160,294
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E37,2108,571
24,51022,94525,063
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 Direct





130C
Powell Bill - Construction





130D
Powell Bill - Purchase of P,P&E





131A
Parking Facilities - Salaries & Wages





131B
Parking Facilities - Other Direct





131C
Parking Facilities - Construction





131D
Parking Facilities - Purchase of P,P&E





132A
Mass Transit - City - Salaries & Wages





132B
Mass Transit - City - Other Direct





132C
Mass Transit - City - Construction





132D
Mass Transit - City - Purchase of P,P&E





133B
Mass Transit - Private - Other Direct





134A
Airport - Salaries & Wages





134B
Airport - Other Direct





134C
Airport - Construction





134D
Airport - Purchase of P,P&E





135A
Transpor. All Other - Salaries & Wages





135B
Transpor. All Other - Other Direct





135C
Transpor. All Other - Construction





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





136AENVIRONSolid Waste - Salaries & Wages





136BMENTALSolid Waste - Other Direct64,70564,13664,26361,37458,11156,368
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 Direct4,7005,8943,8504,7507,1596,373
138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E





139A
Environ. All Other - Salaries & Wages




161
139B
Environ. All Other - Other Direct





139C
Environ. All Other - Construction


477,66512,50011,802
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 & Wages





153BRECREATIONRecreation & Parks - Other Direct





153C
Recreation & Parks - Construction





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





154A
Coliseum - Salaries & Wages





154B
Coliseum - Other Direct





154C
Coliseum - Construction





154D
Coliseum - Purchase of P,P&E





155A
Museums - Salaries & Wages





155B
Museums - Other Direct





155C
Museums - Construction





155D
Museums - Purchase of P,P&E





156A
Libraries - Salaries & Wages





156B
Libraries - Other Direct20,53223,50221,37825,43426,19326,274
156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E2,050




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 & Wages96,96790,65087,843106,767111,789119,810
158B
Water & Sewer - Other Direct 332,885371,311340,593384,958344,887378,692
158C
Water & Sewer - Construction183,310329,340960,505


158D
Water & Sewer - Purchase of P,P&E12,90513,614
160,11563,17734,500
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 & Fees5,5007,4719,2354,4983,3463,539
161DSERVICEWater & Sewer - Principal51,00249,30347,81120,05427,09614,646
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 & Fees3,5453,7524,9695,0165,3281,441
166D
All Other - Principal27,16722,79221,59226,66432,32520,311
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement11,2395,0344,3663,8243,8875,831
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 vehicles480,875.473,505.00443,708.00434,981.00368,720.00328,842.00
180.0
Current year's levy -- Motor vehicles (only)20,185.22,273.0028,436.0026,772.0023,324.0024,307.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh10,541.11,900.003,820.003,133.002,737.002,366.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles3,1543,3594,5195,5803,2305,305
183.0DATAPercentage of Taxes Collected - All Property %97.2796.9298.2398.1198.4897.83
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%97.8197.4999.1499.2899.2699.28
185.0
Percentage of Taxes Collected - Motor Vehicles %84.3784.9284.1179.1686.1578.18
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 Other466,927448,309266,729274,952586,346299,707
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 Revenues1,710,4681,709,0752,227,9501,783,5561,352,9161,325,070
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In

30,300


194D
Amount - Net Revenues1,710,4681,709,0752,197,6501,783,5561,352,9161,325,070


Calculated amount1,710,4681,709,0752,197,6501,783,5561,352,9161,325,070


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures1,666,0691,725,0352,217,5991,995,7751,289,6101,340,193
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out

30,300


195D
Amount - Net Expenditures1,666,0691,725,0352,187,2991,995,7751,289,6101,340,193


Calculated amount1,666,0691,725,0352,187,2991,995,7751,289,6101,340,193


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



645
401BWater /Number of residential accounts billed Sewer



348
402ASewer Amount processed and/or purchased in units Water4450,71244,66444,37245,379
402BOperationsAmount processed and/or purchased in units Sewer1818,55015,25920,58515,853
403A
Total amount billed in units - Water2525,39824,95927,31124,794
403B
Total amount billed in units - Sewer1513,96413,77914,70414,043
404A
Of the total in 403A above how many units were Residential W1717,05717,27818,76616,706
404B
Of the total in 403B above how many units were Residential S97,5159,1659,32914,013
405A
Of the total in 403 above, how many units were Outside Muni W



5,762
405B
Of the total in 403 above, how many units were Outside Muni S



9
406A
Of the total in 405A above how many units were Residential W



5,762
406B
Of the total in 405B above how many units were Residential S



9
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 above343323326335333,502
408B
Dollars related to 403B above177153153157154,710
409A
Dollars related to 404A above237216238267287,496
409B
Dollars related to 404B above10483102115116,807
410A
Dollars related to 405A above



118,425
410B
Dollars related to 405B above



512
411A
Dollars related to 406A above



118,425
411B
Dollars related to 406B above



512
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water570607594585

421B
Number of residential accounts billed - Sewer294305286289

422A
Number of non-residential & bulk accounts billed - Water96697175

422B
Number of non-residential & bulk accounts billed - Sewer51555757

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialFred Baisden

951.0
TitleMayor

952.0
Date11/15/201111/16/201011/17/200910/31/200803/18/200811/30/2006
953.0
ContactE. Ron Cole

954.0
TitleFinance Officer

955.0
Phone828-749-2581




956.0
Fax828-749-2373




957.0
E-Mail:


















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



City of Saluda













201120102009200820072006








Population
715567557568571573
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
$582,279532,405518,323503,014515,327513,195
Total Operating Revenues Per Capita
$814939931886902896
Group Weighted Average Revenues Per Capita545516493499500409
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
86.02%100.10%93.77%107.71%96.98%104.26%
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
13.98%-0.10%6.23%-7.71%3.02%-4.26%
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%5.85%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
13.04%-1.50%-29.87%-7.98%2.59%-4.46%
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
1.570.950.990.761.220.98
Group Weighted Average
3.643.493.292.992.813.48
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
36.137.747.447.539.537.8
Group Weighted Average
77.370.269.862.264.969.8
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
81.117.322.718.511.42.3
Group Weighted Average
434.0392.0405.4372.3386.8391.1
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$143,15482,30258,81338,08248,08019,285








Debt to Equity
0.050.080.120.600.270.20
Group Weighted Average
0.110.130.140.150.160.17
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
153283377464229157
Group Weighted Average
553600641621654612
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$196,215342,954960,505160,11563,17734,500










2005200420032002



$28,51307,74914,195









Capital Contributions: Excluded from income above
$183,625330,0701,442,6820031,000
















Operating Statistics














Estimated population of the areas served Water0000645NA
Estimated population of the areas served Sewer0000348NA








Number of Gallons of Water Processed (000) omitted4450,71244,66444,37245,379NA
Number of Gallons of Sewage Processed (000) omitted1818,55015,25920,58515,853NA








Number of Gallons of Water Billed (000) omitted2525,39824,95927,31124,794NA
Number of Gallons of Sewage Billed (000) omitted1513,96413,77914,70414,043NA








Ratio of Water Billed to Water Processed0.575660.500830.558820.615500.54638NA
Ratio of Sewage Billed to Sewage Processed0.836220.752780.903010.714310.88583NA








Total Revenue from Water Sales343323326335333,502NA
Total Revenue from Sewage Sales177153153157154,710NA








Water Revenue per 1000 gallons of Sales




517.05736NA
Sewage Revenue per 1000 gallons of Sales




444.56897NA








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$13.675710.012660.013770.0142317.20915NA
Residential Sewage Sales per thousand Gallons$11.685390.011040.011130.012338.33562NA








Water Sales per thousand Gallons outside Municipal Limits



20.55276NA
Sewage Sales per thousand Gallons outside Municipal Limits



56.88889NA








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 %73.21%5.45%25.53%46.35%37.93%
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
Municipality98.48%98.11%98.23%96.92%97.27%
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
Municipality00000
Pop. Group212215200193178
Statewide478456455449450






Municipal Population Group: 500 to 999






Go to top of page
Analysis of Revenue

20072008200920102011
Property Tax$699821848863691
Utility904893931933810
Sales Tax19420618713198
Sales & Services146171168165127
Intergovernmental1896361,738823513
Debt Proceeds1373040058
Other Miscellaneous100109749995
Total$2,3693,1403,9463,0142,392

Go to top of page
Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$494,387
$691
Water/Sewer579,065
810
Electric0
0
Other Utilities0
0
Sales Tax70,285
98
Sales & Services90,850
127
Intergovernment366,735
513
Debt Proceeds41,424
58
Miscellaneous67,722
95
Total$1,710,468
$2,392





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$336,156
$469
Water/Sewer626,067
876
Electric0
0
Other Utilities0
0
Debt Service87,214
122
Transportation160,164
224
Public Safety364,481
510
Other91,987
129
Total$1,666,069
$2,330





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$414,681
$580
Water/Sewer Capital196,215
274
Electric Capital0
0
Other Capital97,633
137
Other Operating957,540
1,339
Total$1,666,069
$2,330





Municipal Population Group: No Electric 500 to 999






Last Updated 6/15/2012 11:33:39 AM