North Carolina
Department of State Treasurer
Financial Information
Town of Sylva



Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail
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$1,293,048 $1,381,072 $1,241,426 $1,242,809 $1,161,613 $1,101,821


Utility - - - - - -


Sales Tax 340,483 316,826 499,038 538,617 552,760 536,655


Sales & Services 364,954 353,691 127,264 130,094 114,652 114,963


Intergovernmental 527,118 935,340 852,848 3,969,907 318,646 626,423


Debt Proceeds - 73,346 - - 68,721 -


Other Miscellaneous 322,604 327,465 406,154 515,618 416,405 317,141


Total$2,848,207 3,387,740 3,126,730 6,397,045 2,632,797 2,697,003










Expenditures by Function







Utility$0 - - - - -


Debt Service 307,640 295,392 70,125 85,475 85,454 84,042


Transportation 453,474 543,765 472,962 462,861 440,129 535,516


General Government 452,944 446,492 396,289 401,607 354,454 370,163


Public Safety 1,317,781 2,990,967 1,204,893 1,088,960 1,039,450 977,024


Other 202,323 717,061 605,442 355,101 287,393 465,575


Total$2,734,162 4,993,677 2,749,711 2,394,004 2,206,880 2,432,320










Expenditures by Object







Salaries & Wages$1,403,845 1,072,241 1,034,476 885,045 814,417 808,118


Capital Outlay 220,421 1,927,379 236,913 146,428 151,854 388,579


Other Operating + Debt Service 1,109,896 1,994,057 1,478,322 1,362,531 1,240,609 1,235,623


Total$2,734,162 4,993,677 2,749,711 2,394,004 2,206,880 2,432,320



















Per Capita Revenues by Source







Property Tax$497 531 482 486 461 441


Utility - - - - - -


Sales Tax 131 121 194 210 220 215


Sales & Services 140 136 49 51 46 46


Intergovernmental 203 360 331 1,553 127 251


Debt Proceeds - 28 - - 27 -


Other Miscellaneous 124 126 158 202 165 127


Total$1,095 1,302 1,214 2,502 1,046 1,080










Per Capita Expenditures by Function







Utility$0 - - - - -


Debt Service 118 114 27 33 34 34


Transportation 174 209 184 181 175 214


General Government 175 171 154 157 140 149


Public Safety 506 1,150 468 426 413 391


Other 78 276 235 139 114 186


Total$1,051 1,920 1,068 936 876 974










Per Capita Expenditures by Object







Salaries & Wages$540 412 402 346 323 324


Capital Outlay 85 741 92 57 60 156


Other Operating 426 767 574 533 493 494


Total$1,051 1,920 1,068 936 876 974










Population GroupNo Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 1,000 to 2,499


Number of Municipalites in Group 119 122 120 120 124 103


Average Population In Group 4,793 4,664 4,697 4,793 4,727 1,638


Town of Sylva Population 2,602 2,601 2,575 2,557 2,518 2,498

Group Average Per Capita Revenues by Source







Property Tax 356 342346336310348


Utility 392 322314310313391


Sales Tax 125 125144160160179


Sales & Services 86 8885807872


Intergovernmental 237 202185180174246


Debt Proceeds 127 80209171108170


Other Miscellaneous 131 106105133160160


Total 1,454 1,2651,3881,3701,3031,566










Group Average Per Capita Expenditures by Function







Utility 422 419414370332487


Debt Service 111 10310010296108


Transportation 91 9595110111131


General Government 173 179185169159222


Public Safety 314 323318318310326


Other 242 220219230235205


Total 1,353 1,3391,3311,2991,2431,479










Group Average Per Capita Expenditures by Object







Salaries & Wages 447 431429414405402


Capital Outlay 250 325317279252373


Other Operating 655 583585606584704


Total 1,352 1,3391,3311,2991,2411,479


















General Fund
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201120102009200820072006

General Fund revenues$2,776,952 3,267,029 2,568,245 2,589,390 2,449,417 2,466,671

General Fund expenditures 2,580,661 3,166,069 2,229,706 2,222,783 2,095,129 2,146,698

Operating transfers in 55,358 - 3,797 - - -

Operating transfers out - 341,841 - 136,608 22,000 20,774

Capital leases and installment purchase proceeds - 73,346 - - 68,721 -

Other items - - 5,340 - 8,486 1,500

Excess of revenues and other sources over (under) expenditures and other uses 251,649 (167,535) 347,676 229,999 409,495 300,699










Fund balance available (FBA):







In dollars$2,684,121 1,848,170 1,981,268 1,542,103 1,461,743 1,098,891


FBA as a % of GF Net Expenditures:







Unit's FBA %104.0153.8188.8665.3671.3650.70


Group weighted average FBA %69.3067.3970.2565.0564.3164.58


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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None













Combined financial results:







Working capital







Quick ratio







Net income







Cashflow from operations







Depreciation & Amortization Expense































Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year2,6022,6012,5752,5572,5182,498


Population GroupNo Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 1,000 to 2,499


Cash &Investments$7,119,014 $6,770,815 $6,703,599 $6,079,127 $2,148,993 $1,668,865


Investment Earnings43,003 36,131 122,527 227,357 139,490 95,973


Tax Rate Equivalent0.01030.00850.02980.08070.05150.0359


Tax Rate Equivalent Group weighted average0.00330.00550.01300.02940.04370.0283


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200820082008200420042004


January 1, Prior Year Assessed Valuation$416,596,707 424,963,603 411,176,059 281,784,713 270,951,003 267,674,860


Tax Rate0.30000.30000.30000.42000.42000.4200


Tax Rate Group weighted average0.27780.25520.26970.26690.31160.3297


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio108.42107.72100.0087.5792.1295.28


Assessment -to-Sales Ratio Group weighted average102.19102.8492.1790.9283.5185.71


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$384,243,412 394,507,615 411,176,059 321,782,246 294,128,314 280,934,992


EffectiveTax Rate0.32530.32320.30000.36780.38690.4002


Group weighted average Effective Tax Rate0.28380.26240.24860.24270.26020.2826


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected96.120097.390097.270097.070097.540096.6900


Percent Collected Group weighted average96.6795.4095.4195.8196.7096.94


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles96.6097.9597.8497.9798.6397.78


Percent Collected Excluding Motor Vehicles Group weighted average97.3897.4397.5598.0697.9997.76


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 82.0880.2986.0782.5679.6179.92


Percent Collected Motor Vehicles Only Group weighted average85.3885.6085.2385.7586.0485.54


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected84,799 71,222 86,512 96,910 80,608 92,136


Tax Rate Equivalent0.02040.01680.02100.03440.02980.0344


Dominant County: Jackson






Debt Information








Population Group2,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,9991,000 to 2,499


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 Group113 107 158 152 149 297


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 Average0.0898%0.0802%0.1078%0.1101%0.1223%0.2606%


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 Government1,846,965 1,989,039 2,131,113 0 0 0


Total*$1,846,965 1,989,039 2,131,113 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 Changes2,6022,6012,5752,5572,5182,498









1.5AFISCAL Governmental Activities Assets7,775,3847,758,7889,264,4927,222,2693,169,5952,757,926
1.5BSUMMARYGovernmental Activities Liabilities413,613511,059490,722961,972912,339926,587
3.5A
Business Type Activities Assets





3.5B
Business Type Activities Liabilties





6.5A
Fiduciary Funds Assets




8,080
6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy1,240,7811,348,6101,207,1801,194,9491,125,0351,096,068
11.0TAXCurrent Collections of Special Tax Districts




19,559
12.0REVENUESPrior Years' Levy Collections42,06423,71324,40740,03729,520
13.0
Penalties and Interest10,2038,7499,8397,8237,0585,753
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax1,7421,784770


16.0
1% Local Government Option Sales Tax166,323153,749231,127232,265210,984225,369
17.0
1/2% Local Government Option Sales Tax (40)92,48879,616104,138114,574111,187106,967
18.0
1/2% Local Government Option Sales Tax (42)82,01171,445102,993109,427114,165105,631
18.5
1/2% Local Government Option Sales Tax (44)-33912,01660,78082,351116,42498,688
19.0
Privilege Licenses30,23818,33920,015


19.2
Privilege -- All other privileges and pemits


19,17619,32518,810
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 Tax7,01710,00813,0024,8381,4891,450
27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government28,272480,000



30.0
Public Safety16,70815,229


70,680
31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection





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





35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax2,7793,1745,8253,4272,0668,390
41.0REVENUESTransitional Hold Harmless85,40062,169



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 Distribution9,5166,3724,2273,4984,1523,707
44.0
Utility Franchise Tax274,846278,205269,540205,055208,094167,376
45.0
Beer and Wine Tax11,4643,67311,48311,59911,28811,078
46.0
Powell Bill67,23066,51875,01083,24674,40176,195
50.0
Court Fees - Facilities and Arrest Fees





51.0
General Government





52.0
Public Safety

27,466

6,134
53.0
Transportation - Streets




105,163
54.0
Transportation - All Other
11,000



55.0
Environmental Protection




40,000
56.0
Econ. & Phys. Dev. - Housing/Community Dev30,903




57.0
Econ. & Phys. Dev. - All Other



18,645123,200
58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation

96,491


61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety


43,082

64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection


3,600,000

67.0
Economic and Physical Development
9,000362,806

4,500
68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation


20,000
10,000
71.0PERMITS Building Permits1,200560375


72.0& FEESInspection Fees


3,9861,3754,656
72.1
Amusements licensing and permit taxes





73.0
Other Permits17,09217,79917,87616,41516,23715,885
74.0SALES &Parking Revenues6,5215,9155,8446,6235,8904,930
75.0SERVICESRents and Royalties





76.0
Airport





77.0
Fire Protection Charges353,103343,526117,131122,076106,737104,139
78.0
Solid Waste





79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries





81.0
Recreation Service Revenues5,3304,2504,2891,3952,0255,894
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 Charges





87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds43,00336,131122,527227,357139,49095,973
91.0
Special Assessments





92.0
Private Contributions and Donations





93.0
Sales of Materials and Fixed Assets



8,4861,500
94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution172,537197,278147,620150,490156,61096,931
98.0
Other Miscellaneous Revenues49,77545,56683,96993,35652,50340,720
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases
73,346

68,721
101.0
Other



20,89021,657
102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits





106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages24,58224,92724,61422,80015,60016,500
109BGENERALGoverning Body - Other Direct80,11065,39758,29850,83556,774113,561
109CGOVTGoverning Body - Construction





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


7,541

110A
Administration - Salaries & Wages139,30491,00584,434114,859110,58298,365
110B
Administration - Other Direct28,66678,60975,00394,04694,53088,951
110C
Administration - Construction





110D
Administration - Purchase of P,P&E


1,316
1,047
111A
Elections - Salaries & Wages





111B
Elections - Other Direct




2,018
111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages55,00055,00050,000


112B
Finance - Other Direct





112C
Finance - Construction





112D
Finance - Purchase of P,P&E





113A
Taxes - Salaries & Wages22,00022,00022,00014,00013,00012,500
113B
Taxes - Other Direct




1,500
113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages





114B
Legal - Other Direct18,27825,13217,57213,6489,0206,171
114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct



22,410
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 & Wages5,9706,0535,8065,942

117B
Central Services - Other Direct24,94825,54425,66221,110

117C
Central Services - Construction





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


24,900

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





118B
Gen. Govt. All Other - Other Direct49,08647,82527,90025,61027,53829,550
118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages743,405567,554578,552466,586422,849421,249
119BSAFETYPolice & Comm - Traffic Control - Other Direct142,626294,180276,405298,983317,727261,926
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E
114,84810,1453,11676,27318,913
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 & Wages54,13648,038



122B
Fire - Other Direct141,451183,968145,718196,985128,899206,612
122C
Fire - Construction145,1641,742,997



122D
Fire - Purchase of P,P&E45,355
132,7765,08412,66915,981
123A
Inspectors - Salaries & Wages

13,57041,88326,81311,827
123B
Inspectors - Other Direct

8,83739,35720,9584,517
123C
Inspectors - Construction





123D
Inspectors - Purchase of P,P&E



4,850
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 & Wages261,784182,530178,728154,148136,913152,914
128B
Streets and Highways - Other Direct130,402194,423204,213220,587225,389269,706
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E
24,9467,28013,43358,06234,319
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



17,04117,509
130B
Powell Bill - Other Direct31,38610,8325,3296,5122,7247,800
130C
Powell Bill - Construction





130D
Powell Bill - Purchase of P,P&E29,90241,52977,41268,181
53,268
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
89,505



135C
Transpor. All Other - Construction





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





136AENVIRONSolid Waste - Salaries & Wages78,05452,67353,93344,23537,14426,986
136BMENTALSolid Waste - Other Direct36,10155,00046,12143,63747,96134,576
136CPROTECTIONSolid Waste - Construction





136D
Solid Waste - Purchase of P,P&E
3,059
22,857

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 Direct10,03016,90013,95812,37513,50013,363
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



13,40627,596
140B& PHYSICALPlanning & Zoning - Other Direct20,63021,305

8,99210,537
140CDEVELOPPlanning & Zoning - Construction





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





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct4,287510,132438,127183,069101,51126,250
141C
Economic Development - Construction




133,952
141D
Economic Development - Purchase of P,P&E




21,000
142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct4,050


21,000
142C
Community Development - Construction




110,099
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




571
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 & Wages19,61022,46122,83920,59221,06922,672
153BRECREATIONRecreation & Parks - Other Direct29,56135,53121,16428,33622,81032,973
153C
Recreation & Parks - Construction





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

9,300


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 & Wages





158B
Water & Sewer - Other Direct





158C
Water & Sewer - Construction





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 & 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 & Fees82,13186,1967,89211,64210,73513,131
166D
All Other - Principal225,509209,19662,23373,83374,71970,911
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement20,58713,03613,50013,7257,26515,000
170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement25,05726,34625,39023,24121,14720,999
172B
Fringe Benefits Other





173AINTERGOVMulti-Cnty Libr Dis,Cnty,Or Other - Recipient



County
173BEXPENDMulti-Cnty Libr Dis,Cnty,Or Other - Item #156156156156156
173C
Multi-Cnty Libr Dis,Cnty,Or Other - Amount5,0005,0005,0005,0005,000
174A
Gen Gov Activities Shared W/ Cnty - Recipient




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




156
174C
Gen Gov Activities Shared W/ Cnty - Amount




5,000
175A
Highways (Payments to State) - Recipient





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





175C
Highways (Payments to State) - Amount





176A
Other - Intergovt. Expenditures - Recipient





176B
Other - Intergovt. Expenditures - Item #





176C
Other - Intergovt. Expenditures - Amount





177A
Other - Intergovt. Expenditures - Recipient





177B
Other - Intergovt. Expenditures - Item #





177C
Other - Intergovt. Expenditures - Amount





178A
Other - Intergovt. Expenditures - Recipient





178B
Other - Intergovt. Expenditures - Item #





178C
Other - Intergovt. Expenditures - Amount





179.0
Current year's levy -- Excluding motor vehicles1,252,010.1,343,953.001,192,191.001,178,817.001,080,774.001,061,415.00
180.0
Current year's levy -- Motor vehicles (only)42,183.43,685.0060,703.0072,950.0065,767.0068,522.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh42,616.27,537.0025,809.0023,960.0014,841.0023,614.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles7,5618,6128,45712,71913,41013,760
183.0DATAPercentage of Taxes Collected - All Property %96.1297.3997.2797.0797.5496.69
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%96.6097.9597.8497.9798.6397.78
185.0
Percentage of Taxes Collected - Motor Vehicles %82.0880.2986.0782.5679.6179.92
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 Other7,119,0146,770,8156,703,5996,079,1272,148,9931,668,865
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 Revenues2,848,2073,387,7403,232,4956,624,2652,654,7972,737,777
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In

105,765227,22022,00040,774
194D
Amount - Net Revenues2,848,2073,387,7403,126,7306,397,0452,632,7972,697,003


Calculated amount2,848,2073,387,7403,126,7306,397,0452,632,7972,697,003


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures2,734,1624,993,6772,855,4762,621,2242,228,8802,473,094
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out

105,765227,22022,00040,774
195D
Amount - Net Expenditures2,734,1624,993,6772,749,7112,394,0042,206,8802,432,320


Calculated amount2,734,1624,993,6772,749,7112,394,0042,206,8802,432,320


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water





401BWater /Number of residential accounts billed Sewer





402ASewer Amount processed and/or purchased in units Water





402BOperationsAmount processed and/or purchased in units Sewer





403A
Total amount billed in units - Water





403B
Total amount billed in units - Sewer





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





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





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





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





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





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





407A
Of the total in 403A, how many units were sold for redistribution





407B
Of the total in 403B how many unit were delivered in bulk





408A
Dollars related to 403A above





408B
Dollars related to 403B above





409A
Dollars related to 404A above





409B
Dollars related to 404B above





410A
Dollars related to 405A above





410B
Dollars related to 405B above





411A
Dollars related to 406A above





411B
Dollars related to 406B above





412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water





421B
Number of residential accounts billed - Sewer





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





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





423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialDan Schaeffer

951.0
TitleActing Town Manager

952.0
Date10/31/201112/21/201011/06/200910/20/200810/23/200710/30/2006
953.0
ContactLynn Bryant

954.0
TitleFinance Officer

955.0
Phone828-586-2719




956.0
Fax828-586-8134




957.0
E-Mail:


















Financial Graphs and Comparisons


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

20072008200920102011
Unit's FBA %71.36%65.36%88.86%53.81%104.01%
Group average FBA %64.31%65.05%70.25%67.39%69.30%
State average Electric/Non Electric Group FBA %37.39%36.66%37.89%38.70%41.07%
State average FBA %36.54%36.34%64.31%37.47%39.53%






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

Go to top of page
Analysis of Property Tax

20072008200920102011
Municipality97.54%97.07%97.27%97.39%96.12%
Pop. Group96.70%95.81%95.41%95.40%96.67%
Statewide97.58%97.56%97.34%97.35%97.42%






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






Go to top of page
Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group149152158107113
Statewide478456455449450






Municipal Population Group: 2,500 to 4,999






Go to top of page
Analysis of Revenue

20072008200920102011
Property Tax$461486482531497
Utility00000
Sales Tax220210194121131
Sales & Services465149136140
Intergovernmental1271,553331360203
Debt Proceeds2700280
Other Miscellaneous165202158126124
Total$1,0462,5021,2141,3021,095

Go to top of page
Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$1,293,048
$497
Water/Sewer0
0
Electric0
0
Utility0
0
Sales Tax340,483
131
Sales & Services364,954
140
Intergovernment527,118
203
Debt Proceeds0
0
Miscellaneous322,604
124
Total$2,848,207
$1,095





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





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











2011
2011
CategoryExpenditures
Per Capita
General Government$452,944
$175
Water/Sewer0
0
Electric0
0
Utilities0
0
Debt Service307,640
118
Transportation453,474
174
Public Safety1,317,781
506
Other202,323
78
Total$2,734,162
$1,051





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$1,403,845
$540
Water/Sewer Capital0
0
Electric Capital0
0
Capital Outlay220,421
85
Other Operating1,109,896
426
Total$2,734,162
$1,051





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






Last Updated 6/15/2012 11:37:14 AM