North Carolina
Department of State Treasurer
Financial Information
Town of Waynesville



Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail | Water/Sewer Information
Electric System 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$4,369,481 $4,423,267 $4,308,810 $4,136,471 $4,100,898 $3,337,971


Utility 12,448,767 12,491,825 12,506,622 11,645,139 11,198,587 10,568,969


Sales Tax 2,017,122 2,006,333 2,104,999 2,327,458 2,266,554 2,126,746


Sales & Services 2,497,295 2,449,804 2,442,058 2,223,394 2,129,457 1,944,457


Intergovernmental 1,578,551 2,533,392 1,717,937 1,765,287 1,133,169 1,248,705


Debt Proceeds 1,063,640 - 3,000,000 3,540,000 3,283,476 69,500


Other Miscellaneous 838,870 772,036 1,788,325 1,402,106 1,166,640 773,270


Total$24,813,726 24,676,657 27,868,751 27,039,855 25,278,781 20,069,618










Expenditures by Function







Utility$11,133,495 11,530,677 13,382,232 11,392,714 9,247,873 9,043,156


Debt Service 2,001,663 1,881,778 1,489,294 1,180,985 1,151,383 1,202,987


Transportation 2,668,816 2,448,043 2,719,257 2,355,997 2,438,155 2,414,351


General Government 2,431,652 2,598,803 5,853,285 2,619,447 2,023,243 1,813,342


Public Safety 3,995,199 3,702,426 3,753,509 5,807,583 4,716,874 4,190,603


Other 2,169,818 2,470,982 2,292,767 2,576,587 2,062,600 1,874,787


Total$24,400,643 24,632,709 29,490,344 25,933,313 21,640,128 20,539,226










Expenditures by Object







Salaries & Wages$6,318,363 6,296,223 6,349,585 6,124,333 5,771,821 5,418,048


Capital Outlay 2,364,578 2,724,798 7,496,055 5,603,676 2,463,292 2,377,986


Other Operating + Debt Service 15,717,702 15,611,688 15,644,704 14,205,304 13,405,015 12,743,192


Total$24,400,643 24,632,709 29,490,344 25,933,313 21,640,128 20,539,226



















Per Capita Revenues by Source







Property Tax$442 436 433 415 426 347


Utility 1,259 1,231 1,256 1,168 1,164 1,099


Sales Tax 203 198 211 233 236 221


Sales & Services 253 242 245 223 221 202


Intergovernmental 160 250 173 177 118 130


Debt Proceeds 108 - 301 355 341 7


Other Miscellaneous 85 76 180 141 121 80


Total$2,510 2,433 2,799 2,712 2,627 2,086










Per Capita Expenditures by Function







Utility$1,126 1,137 1,344 1,142 961 940


Debt Service 202 186 150 118 120 125


Transportation 270 241 273 236 253 251


General Government 247 255 588 265 211 188


Public Safety 404 365 377 582 490 436


Other 219 244 230 258 214 195


Total$2,468 2,428 2,962 2,601 2,249 2,135










Per Capita Expenditures by Object







Salaries & Wages$639 621 638 614 600 563


Capital Outlay 239 269 753 562 256 247


Other Operating 1,590 1,538 1,571 1,425 1,393 1,325


Total$2,468 2,428 2,962 2,601 2,249 2,135










Population GroupElectric 2,500 to 9,999 Electric 10,000 to 49,999 Electric 2,500 to 9,999 Electric 2,500 to 9,999 Electric 2,500 to 9,999 Electric 2,500 to 9,999


Number of Municipalites in Group 21 23 20 21 20 20


Average Population In Group 5,155 20,466 4,967 5,139 5,149 5,074


Town of Waynesville Population 9,886 10,144 9,957 9,972 9,623 9,621

Group Average Per Capita Revenues by Source







Property Tax 336 404317304301285


Utility 2,187 1,7591,7751,9601,8951,850


Sales Tax 130 128134161162152


Sales & Services 166 116125137120119


Intergovernmental 313 216223196220226


Debt Proceeds 141 1028915312454


Other Miscellaneous 143 114227231184125


Total 3,416 2,8392,8903,1423,0062,811










Group Average Per Capita Expenditures by Function







Utility 1,929 1,7081,6891,8071,7001,712


Debt Service 150 17510214410999


Transportation 139 147125127148136


General Government 202 197192161181163


Public Safety 427 412359424405362


Other 423 283344420365329


Total 3,270 2,9222,8113,0832,9082,801










Group Average Per Capita Expenditures by Object







Salaries & Wages 673 628631637595593


Capital Outlay 349 358258438375348


Other Operating 2,243 1,9361,9182,0081,9381,860


Total 3,265 2,9222,8073,0832,9082,801


















General Fund
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201120102009200820072006

General Fund revenues$11,165,868 11,228,956 11,771,759 11,645,364 10,503,967 9,269,960

General Fund expenditures 12,269,823 11,946,348 11,906,983 11,625,518 10,603,061 10,229,984

Operating transfers in 1,293,000 1,062,020 1,019,600 976,850 998,050 1,000,000

Operating transfers out 30,000 645,390 800,000 177,970 355,950 1,070,000

Capital leases and installment purchase proceeds - - - - - 69,500

Other items - - - - 283,476 -

Excess of revenues and other sources over (under) expenditures and other uses 159,045 (300,762) 84,376 818,726 826,482 (960,524)










Fund balance available (FBA):







In dollars$5,306,026 4,386,284 5,395,375 4,979,475 4,539,878 3,774,926


FBA as a % of GF Net Expenditures:







Unit's FBA %43.1434.8342.4642.1941.4333.61


Group weighted average FBA %48.5638.2141.3239.9437.6839.10


State weighted average Electric Group34.7233.6034.3235.3233.9235.62


State weighted average FBA %39.5337.4737.0336.3436.5436.96

















Enterprise Funds:
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Water/Sewer, Electric













Combined financial results:







Working capital$3,279,931 3,392,166 3,579,343 2,838,089 3,414,996 2,759,137


Quick ratio2.07 2.23 2.84 2.30 3.73 2.65


Net income160,000 1,036,272 587,599 669,615 658,420 412,601


Cashflow from operations3,294,837 2,758,528 2,061,593 3,073,573 2,182,990 2,372,587


Depreciation & Amortization Expense1,207,373 1,156,910 1,058,768 977,686 936,767 925,162


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year9,88610,1449,9579,9729,6239,621


Population GroupElectric 2,500 to 9,999 Electric 10,000 to 49,999 Electric 2,500 to 9,999 Electric 2,500 to 9,999 Electric 2,500 to 9,999 Electric 2,500 to 9,999


Cash &Investments$10,486,585 $9,802,716 $10,403,483 $12,497,020 $10,687,740 $7,406,660


Investment Earnings4,368 20,328 129,702 361,190 365,871 255,298


Tax Rate Equivalent0.00040.00190.01200.03470.03560.0333


Tax Rate Equivalent Group weighted average0.00750.01050.02400.05600.07220.0561


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200620062006200620062002


January 1, Prior Year Assessed Valuation$1,107,059,386 1,098,381,539 1,084,327,296 1,041,067,192 1,028,962,913 766,962,262


Tax Rate0.40000.40000.40000.40000.40000.4300


Tax Rate Group weighted average0.39140.43640.37810.38340.40660.4094


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio97.0688.9384.1586.36100.0077.98


Assessment -to-Sales Ratio Group weighted average98.1396.9390.5886.6889.3590.83


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$1,140,592,815 1,235,107,994 1,288,564,820 1,205,496,980 1,028,962,913 983,537,140


EffectiveTax Rate0.38820.35570.33660.34540.40000.3353


Group weighted average Effective Tax Rate0.38410.42300.34250.33230.36330.3719


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected95.000096.120095.670096.260096.570096.1400


Percent Collected Group weighted average95.7996.7595.8295.9996.0095.42


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles95.5496.6996.2897.1097.3497.10


Percent Collected Excluding Motor Vehicles Group weighted average96.7797.5496.8497.3097.3896.96


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 85.3386.2986.2484.3585.5586.60


Percent Collected Motor Vehicles Only Group weighted average81.5686.1282.5581.9682.2880.71


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected430,141 388,318 427,767 395,337 379,357 400,844


Tax Rate Equivalent0.03890.03540.03940.03800.03690.0523


Dominant County: Haywood






Debt Information








Population Group5,000 to 9,99910,000 to 24,9995,000 to 9,9995,000 to 9,9995,000 to 9,9995,000 to 9,999


Ratings:







Fitch







Moody's







S & P
















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




Enterprise GO Debt$0 0 0 0 0 0


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group79 132 69 71 93 117


Total Per Capita Statewide450 449 455 456 478 495


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


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.0680%0.1377%0.0531%0.0577%0.0861%0.1199%


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


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$3,248,511 3,749,352 4,232,687 1,586,486 1,559,315 2,031,261


--General Government5,790,459 6,237,391 6,670,029 9,088,912 6,393,345 3,621,902


Total*$9,038,970 9,986,743 10,902,716 10,675,397 7,952,660 5,653,162


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




Revenue Bond Debt $260,563 260,563 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 Changes9,88610,1449,9579,9729,6239,621









1.5AFISCAL Governmental Activities Assets35,252,01535,299,00936,493,35636,950,69133,242,67629,855,977
1.5BSUMMARYGovernmental Activities Liabilities11,940,55611,667,76812,246,13512,963,2029,799,4636,740,426
3.5A
Business Type Activities Assets32,824,23632,953,17331,931,05528,645,92227,162,26027,151,743
3.5B
Business Type Activities Liabilties5,654,3505,970,7975,987,5843,288,6102,498,7933,168,072
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy4,205,9854,233,2134,184,3244,016,2153,972,7623,198,411
11.0TAXCurrent Collections of Special Tax Districts103,31995,56888,31688,46776,19257,835
12.0REVENUESPrior Years' Levy Collections116,638142,54592,59892,18795,473109,934
13.0
Penalties and Interest46,85847,50931,88828,06932,66329,626
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax6,876




16.0
1% Local Government Option Sales Tax815,742825,927868,141948,199902,559872,528
17.0
1/2% Local Government Option Sales Tax (40)429,180414,851439,335482,931479,638434,499
18.0
1/2% Local Government Option Sales Tax (42)389,426391,857434,571478,546475,486431,020
18.5
1/2% Local Government Option Sales Tax (44)382,774373,698362,952417,782408,871388,699
19.0
Privilege Licenses19,31819,58020,19819,11219,02919,912
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses145,592144,642172,022159,795194,370119,214
23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax19,04217,93717,07521,69120,80423,908
27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government3,353




30.0
Public Safety88,779167,3106,75099,7501,663
31.0
Transportation - Streets325,119169,418218,31080,99011,52942,970
32.0
Transportation - All Other





33.0
Environmental Protection94,154860,764



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

174,037

17,659
35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation1,1802,6204,362189,8816,93556,522
39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax
6,38615,641
15,42435,549
41.0REVENUESTransitional Hold Harmless





42.0
Wireless Enhanced 911 Service Charges





42.1
Emergency Telephone Services Fund (ETSF) Revenues (Do not include interest)





42.2
ETSF Interest Income





43.0
Piped Natural Gas Charge Distribution





44.0
Utility Franchise Tax670,511707,792767,080676,321585,263549,318
45.0
Beer and Wine Tax44,70914,20444,78444,32743,47442,129
46.0
Powell Bill325,505319,960361,336395,634355,250359,124
50.0
Court Fees - Facilities and Arrest Fees4,6802,5062,5073,9933,3544,760
51.0
General Government





52.0
Public Safety9,44132,6468,53213,24813,24815,032
53.0
Transportation - Streets





54.0
Transportation - All Other
8,06410,000


55.0
Environmental Protection9,750
16,76233,238

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





57.0
Econ. & Phys. Dev. - All Other
240,000

2,77918,460
58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation992
20,00296,395

61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety



24,25024,050
64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development
1,4478,553


68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation37827559,281131,51070,00083,132
71.0PERMITS Building Permits77,98991,55298,835132,689153,19057,678
72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits62,92265,24159,00855,19751,30250,873
74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties36,12828,80028,80028,80028,95028,050
76.0
Airport





77.0
Fire Protection Charges246,091246,062181,435157,487147,710130,964
78.0
Solid Waste735,056697,991694,282632,043527,822466,746
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries36,25049,00029,32537,50038,62045,680
81.0
Recreation Service Revenues649,961667,466700,707639,616618,907565,342
82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services793,809760,485807,509727,948767,448707,675
86.0UTILITYWater and Sewer Charges4,245,1624,166,8764,165,7543,968,1893,887,8593,532,904
87.0REVENUESElectric Charges8,203,6058,324,9498,340,8687,676,9507,310,7287,036,065
88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds4,36820,328129,702361,190365,871255,298
91.0
Special Assessments





92.0
Private Contributions and Donations21,26256,474900,96139,9709,9653,397
93.0
Sales of Materials and Fixed Assets94,93585,86477,256349,642144,32768,979
94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution160,220107,726171,004110,97294,46072,434
98.0
Other Miscellaneous Revenues123,02767,12453,94863,38137,13043,742
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases1,063,640
3,000,0003,540,0003,283,47669,500
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 Deposits5,4875,1622,8744,0606,14911,713
106.0
Deposits Other than Utility17283,426-25,116-15,88927,471
107.0
Prepaid Taxes-4,0221,291-1,8473,531-5,922-17,754
108.0
Prepaid Privilege Licenses-25-105130
-135-293
109APART 4Governing Body - Salaries & Wages36,28036,28036,28037,11736,28034,113
109BGENERALGoverning Body - Other Direct69,52070,57170,41072,11870,66981,120
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages480,404456,004457,349426,672392,872375,210
110B
Administration - Other Direct336,001326,740336,741339,248307,931279,226
110C
Administration - Construction





110D
Administration - Purchase of P,P&E48,7666,8734,07327,331

111A
Elections - Salaries & Wages





111B
Elections - Other Direct


13,241

111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages385,805401,677412,659403,292382,376376,362
112B
Finance - Other Direct354,350352,168347,823339,953333,697312,186
112C
Finance - Construction





112D
Finance - Purchase of P,P&E
1,795
7,15922,60416,100
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 & Wages34,65336,40834,39633,74031,61326,328
115B
Public Buildings - Other Direct215,078212,894209,652220,156155,699115,355
115C
Public Buildings - Construction224,309429,7733,534,513445,919

115D
Public Buildings - Purchase of P,P&E15,00043,418169,67922,91191,8977,870
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 Direct231,486224,202239,710230,590197,605189,472
118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages1,743,6901,732,1081,722,8431,640,0731,537,2151,435,105
119BSAFETYPolice & Comm - Traffic Control - Other Direct1,136,2831,032,7291,024,0511,038,860969,937925,223
119C
Police & Comm - Traffic Control - Construction



43,982
119D
Police & Comm - Traffic Control - Purchase of P,P&E194,24129,413126,072113,633250,097195,041
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 & Wages442,303443,795431,979465,785417,428455,589
122B
Fire - Other Direct368,254352,519325,616312,579311,872338,904
122C
Fire - Construction
7,0008,2651,921,7841,107,41960,980
122D
Fire - Purchase of P,P&E1,714
5,530221,887
700,120
123A
Inspectors - Salaries & Wages





123B
Inspectors - Other Direct





123C
Inspectors - Construction





123D
Inspectors - Purchase of P,P&E





124A
Rescue Units - Salaries & Wages2,9003,8004,4004,064

124B
Rescue Units - Other Direct5,4241,6897,7935,686

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 & Wages714,946707,667753,383745,314712,139654,110
128B
Streets and Highways - Other Direct1,295,5761,146,2041,256,7701,201,8351,036,588980,872
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E56,521106,36860,0835,475261,087126,064
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 Direct195,374247,429284,991296,915295,987198,850
130C
Powell Bill - Construction406,399197,01380,110106,458120,011
130D
Powell Bill - Purchase of P,P&E
43,362283,920
12,343454,455
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 Direct





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 & Wages65,80449,78662,45868,04874,47763,608
138B
Cemeteries - Other Direct39,42137,71833,91837,26140,90851,469
138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E15,4987,701
5,4876,5002,025
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 & Wages255,890263,322264,733273,503223,97797,814
140B& PHYSICALPlanning & Zoning - Other Direct172,867213,351213,649189,801118,58359,680
140CDEVELOPPlanning & Zoning - Construction





140D
Planning & Zoning - Purchase of P,P&E2,4403,928

6,1773,939
141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct10,000263,00025,00030,00030,00035,000
141C
Economic Development - Construction





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





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct



23,41438,959
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 & Wages843,552856,539866,153811,447788,920760,652
153BRECREATIONRecreation & Parks - Other Direct715,430746,620769,183763,694707,371646,041
153C
Recreation & Parks - Construction11,400
34,878364,8508,66970,652
153D
Recreation & Parks - Purchase of P,P&E37,51629,01722,79532,49633,60444,948
154A
Coliseum - Salaries & Wages





154B
Coliseum - Other Direct





154C
Coliseum - Construction





154D
Coliseum - Purchase of P,P&E





155A
Museums - Salaries & Wages





155B
Museums - Other Direct





155C
Museums - Construction





155D
Museums - Purchase of P,P&E





156A
Libraries - Salaries & Wages





156B
Libraries - Other Direct





156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





157A
Cult. & Recr. All Other - Salaries & Wages





157B
Cult. & Recr. All Other - Other Direct





157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages1,067,8191,054,6661,061,4901,002,121971,753918,037
158B
Water & Sewer - Other Direct 1,816,3561,817,1641,964,8681,807,6261,757,8331,642,952
158C
Water & Sewer - Construction1,122,6451,687,159714,9541,102,667

158D
Water & Sewer - Purchase of P,P&E200,32174,952119,247112,967434,676624,215
159A
Electric Power - Salaries & Wages244,317254,171241,462213,157202,771221,120
159B
Electric Power - Other Direct6,654,2296,585,5396,948,2756,041,5245,816,6145,565,255
159C
Electric Power - Construction
46,3862,280,165922,261

159D
Electric Power - Purchase of P,P&E27,80810,64051,771190,39164,22671,577
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 & Fees42,91847,94762,24468,92371,84594,249
161DSERVICEWater & Sewer - Principal373,396316,323390,608358,295405,553389,842
162B
Electric - Interest & Fees101,926110,2647,247
8411,660
162D
Electric - Principal250,330241,99134,191
30,81229,993
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 & Fees402,377403,801275,635232,590240,199255,042
166D
All Other - Principal830,716761,452719,369521,177402,133432,201
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement17,22217,22216,4127,5018,34912,449
170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement83,16882,15180,54875,73170,57567,192
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 vehicles4,285,841.4,249,405.004,191,903.003,980,843.003,921,641.003,084,547.00
180.0
Current year's levy -- Motor vehicles (only)238,863.247,569.00271,725.00279,807.00275,028.00311,294.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh191,278.140,749.00156,042.00115,530.00104,329.0089,550.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles35,03633,93137,38343,79339,73741,698
183.0DATAPercentage of Taxes Collected - All Property %95.0096.1295.6796.2696.5796.14
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%95.5496.6996.2897.1097.3497.10
185.0
Percentage of Taxes Collected - Motor Vehicles %85.3386.2986.2484.3585.5586.60
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 Other10,486,5859,802,71610,403,48312,497,02010,687,7407,406,660
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 Revenues26,233,97626,384,06729,688,35128,194,67526,632,78122,139,618
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In1,420,2501,707,4101,819,6001,154,8201,354,0002,070,000
194D
Amount - Net Revenues24,813,72624,676,65727,868,75127,039,85525,278,78120,069,618


Calculated amount24,813,72624,676,65727,868,75127,039,85525,278,78120,069,618


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures25,820,89326,340,11931,309,94427,088,13322,994,12822,609,226
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out1,420,2501,707,4101,819,6001,154,8201,354,0002,070,000
195D
Amount - Net Expenditures24,400,64324,632,70929,490,34425,933,31321,640,12820,539,226


Calculated amount24,400,64324,632,70929,490,34425,933,31321,640,12820,539,226


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



17,000
401BWater /Number of residential accounts billed Sewer



14,000
402ASewer Amount processed and/or purchased in units Water1,2101,1911,2331,311,9411,255,674
402BOperationsAmount processed and/or purchased in units Sewer1,1091,114983864,3381,110,190
403A
Total amount billed in units - Water656679690700,298719,682
403B
Total amount billed in units - Sewer402416423465,014632,810
404A
Of the total in 403A above how many units were Residential W262292297217,409209,780
404B
Of the total in 403B above how many units were Residential S173179182190,660185,400
405A
Of the total in 403 above, how many units were Outside Muni W



268,401
405B
Of the total in 403 above, how many units were Outside Muni S



237,359
406A
Of the total in 405A above how many units were Residential W



1,496
406B
Of the total in 405B above how many units were Residential S



1,187
407A
Of the total in 403A, how many units were sold for redistribution



26,844
407B
Of the total in 403B how many unit were delivered in bulk



23,736
408A
Dollars related to 403A above2,217,4632,210,7932,139,9261,997,4831,901,794
408B
Dollars related to 403B above1,889,5521,902,6791,938,6691,848,8681,808,685
409A
Dollars related to 404A above1,245,7901,061,1811,027,1681,171,644728,415
409B
Dollars related to 404B above1,061,550913,286930,5611,090,832687,300
410A
Dollars related to 405A above



594,353
410B
Dollars related to 405B above



565,214
411A
Dollars related to 406A above



7,431
411B
Dollars related to 406B above



7,234,739
412A
Dollars related to 407A above



407,401
412B
Dollars related to 407B above



374,723
421A
Number of residential accounts billed - Water5,6655,6635,6195,995

421B
Number of residential accounts billed - Sewer4,0814,0824,0825,183

422A
Number of non-residential & bulk accounts billed - Water743745729392

422B
Number of non-residential & bulk accounts billed - Sewer661663651387

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialEddie Caldwell

951.0
TitleFinance Director

952.0
Date10/24/201110/26/201010/20/2009October 27,2008October 29,200711/02/2006
953.0
ContactEddie Caldwell

954.0
TitleFinance Director

955.0
Phone(828) 456-3515




956.0
Fax(828) 454-8889




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Waynesville













201120102009200820072006








Population
9,88610,1449,9579,9729,6239,621
Population Group
Electric 2,500 to 9,999 Electric 10,000 and AboveElectric 2,500 to 9,999 Electric 2,500 to 9,999 Electric 2,500 to 9,999 Electric 2,500 to 9,999
Total Operating Revenues
$4,245,1624,166,8754,165,7543,968,1883,887,8593,532,903
Total Operating Revenues Per Capita
$429411418398404367
Group Weighted Average Revenues Per Capita482418434459448428
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
89.92%90.09%93.66%92.20%90.69%95.01%
Group Weighted Average
92.79%91.85%96.23%91.63%92.26%96.27%
State Weighted Average
82.59%85.08%89.86%86.70%82.47%81.57%








Operating Margin
10.08%9.91%6.34%7.80%9.31%4.99%
Group Weighted Average
7.21%8.15%3.77%8.37%7.74%3.73%
State Weighted Average
17.41%14.92%10.14%13.30%17.53%18.43%








Operating Transfers In
2.29%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
2.06%0.73%0.73%0.56%1.26%1.85%
State Weighted Average
0.85%1.71%1.26%1.45%1.20%1.83%








Operating Transfers Out
4.22%4.20%3.47%2.57%2.52%0.00%
Group Weighted Average
3.87%2.67%7.68%9.56%6.31%7.68%
State Weighted Average
1.89%1.79%2.55%3.08%1.94%2.63%








Net Income before capital contributions
7.65%4.72%2.19%5.04%8.43%4.46%
Group Weighted Average
2.46%3.85%-7.09%0.66%3.60%-2.97%
State Weighted Average
8.52%7.13%-10.44%7.19%11.65%9.59%








Key Ratios and Cash Flow














Quick Ratio
1.561.813.143.103.812.47
Group Weighted Average
3.293.893.012.562.642.16
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
33.833.447.933.031.127.8
Group Weighted Average
52.151.645.948.250.155.5
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
248.7183.4188.4167.3203.4225.2
Group Weighted Average
271.1409.9220.5217.5213.5174.3
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$2,042,8361,564,2671,200,8991,099,951965,0931,087,411








Debt to Equity
0.040.060.060.080.080.11
Group Weighted Average
0.170.290.140.150.140.16
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
87122132171178231
Group Weighted Average
445627340360337367
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$1,322,9661,762,111834,2011,215,634434,676624,215










2005200420032002



$391,162412,395700,829742,584









Capital Contributions: Excluded from income above
$103,904560,764474,03700101,976
















Operating Statistics














Estimated population of the areas served Water000017,000NA
Estimated population of the areas served Sewer000014,000NA








Number of Gallons of Water Processed (000) omitted1,2101,1911,2331,311,9411,255,674NA
Number of Gallons of Sewage Processed (000) omitted1,1091,114983864,3381,110,190NA








Number of Gallons of Water Billed (000) omitted656679690700,298719,682NA
Number of Gallons of Sewage Billed (000) omitted402416423465,014632,810NA








Ratio of Water Billed to Water Processed0.542100.570090.559390.533790.57314NA
Ratio of Sewage Billed to Sewage Processed0.362790.373790.430320.538000.57000NA








Total Revenue from Water Sales2,217,4632,210,7932,139,9261,997,4831,901,794NA
Total Revenue from Sewage Sales1,889,5521,902,6791,938,6691,848,8681,808,685NA








Water Revenue per 1000 gallons of Sales




111.87024NA
Sewage Revenue per 1000 gallons of Sales




129.19179NA








Group Average Sales per thousand Gallons Water$0.00943$0.01246$5.52170$24,036.64247$36.77508NA
Group Average Sales per thousand Gallons Sewage$0.00789$0.02977$5.56525$23,235.35221$57.41311NA








State Average Sales per thousand Gallons Water$0.00013$39.04205$39.12016$9.21753$4,470.42307NA
State Average Sales per thousand Gallons Sewage$0.00015$32.79990$40.21027$25.29767$2,448.46180NA








Residential Water Sales per thousand Gallons$4,757.829213,634.305973,463.259045.389123.47228NA
Residential Sewage Sales per thousand Gallons$6,135.417875,100.446785,116.627265.721353.70712NA








Water Sales per thousand Gallons outside Municipal Limits



2.21442NA
Sewage Sales per thousand Gallons outside Municipal Limits



2.38126NA








Total Water Sales per thousand gallons for Redistribution$0.000000.000000.000000.00000407,401.00000NA
Total Sewage Sales per thousand gallons for Redistribution$0.000000.000000.000000.000000.00000NA




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Key Ratios of Electric Systems for The




Town of Waynesville













201120102009200820072006








Population
9,88610,1449,9579,9729,6239,621
Power Agency Group
Other Units with Electric Systems
Total Operating Revenues
$8,203,6068,358,2118,340,8717,676,9497,310,7287,036,064
Group Weighted Average
18,035,18316,483,20215,700,51915,287,45714,442,31513,999,448








% to Total Operating Revenues






Power Purchases
69.1%68.8%73.5%69.3%69.3%69.0%
Group Weighted Average
60.6%61.8%68.8%64.2%62.8%61.9%








Other Operating Expenses
18.7%16.4%15.1%14.0%15.1%15.1%
Group Weighted Average
19.8%21.6%19.0%18.7%18.7%22.4%








Operating Margin
12.2%14.8%11.5%16.7%15.6%15.9%
Group Weighted Average
19.6%16.7%12.2%17.2%18.5%15.7%








Operating Transfers In
0.0%0.0%0.0%0.0%0.0%0.0%
Group Weighted Average
0.0%0.0%0.0%0.5%0.2%0.1%








Operating Transfers Out
14.8%10.6%10.5%11.4%12.3%14.2%
Group Weighted Average Out
6.0%6.5%5.7%6.5%6.4%8.3%








Net Income
-3.3%3.3%0.3%6.1%4.5%2.2%
Group Weighted Average
13.0%10.1%6.5%11.3%11.3%5.9%








Key Ratios and Cash Flow














Quick Ratio
3.02.82.61.93.62.9
Group Weighted Average
5.14.74.12.91.30.8








Coverage Ratio
1.151.201.171.281.261.26
Group Weighted Average
1.251.141.100.990.880.99








Days Sales in Receivables
32.332.834.131.628.727.4
Group Weighted Average
50.852.846.942.443.543.3








Days Cash on Hand
103.0104.884.595.484.368.9
Group Weighted Average
169.7154.8122.8120.1111.093.3








Cash flow from Operations
$1,252,0011,194,261860,6941,973,6221,217,8971,285,176








Capital Expenditures:
$1,322,9661,762,111834,2011,215,634434,676624,215


















201120102009200820072006
Capital Contributions: Excluded from Income Above
$000000








Operating Transfers to the General Fund as a % of GF Revenues
201120102009200820072006


9.98%7.90%7.43%7.51%8.57%10.79%










200520042003200220012000


0.20%0.24%0.25%0.30%0.27%0.30%








Gross Electric Fund Assets as Cost
$8,061,0828,067,5328,041,5675,806,1674,701,0664,647,960
Estimated Tax Loss from Municipal Ownership of Utility
$32,244$32,27032,16623,22518,80419,986
Tax Rate Equivalent
0.00290.00290.00300.00220.00180.0026








Operating Transfers to the General Fund as a % of Gross Fixed Assets
13.82%10.99%10.88%15.07%19.14%21.51%








Operating Transfers to the General Fund as a Tax Rate Equivalent
0.10060.08080.08070.08400.08750.1304








Tax Rate Adjusted for Assessed to Sales Ratio
0.38820.35570.33660.34540.40000.3353








Tax Rate Adjusted Excluding Transfers
0.48890.43650.41730.42950.48750.4657








Weighted Average Group Rate Adjusted
0.38410.42300.34250.33230.36330.3719








Weighted Average Non Electric Adjusted Rate
0.28380.41910.24860.24270.26020.2921




Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
Unit's FBA %41.43%42.19%42.46%34.83%43.14%
Group average FBA %37.68%39.94%41.32%38.21%48.56%
State average Electric/Non Electric Group FBA %33.92%35.32%34.32%33.60%34.72%
State average FBA %36.54%36.34%37.68%37.47%39.53%






Municipal Population Group: Electric 10,000 to 49,999

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Analysis of Property Tax

20072008200920102011
Municipality96.57%96.26%95.67%96.12%95.00%
Pop. Group96.00%95.99%95.82%96.75%95.79%
Statewide97.58%97.56%97.34%97.35%97.42%






Municipal Population Group: Electric 10,000 to 49,999






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Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group93716913279
Statewide478456455449450






Municipal Population Group: 10,000 to 24,999






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Analysis of Revenue

20072008200920102011
Property Tax$426415433436442
Utility1,1641,1681,2561,2311,259
Sales Tax236233211198203
Sales & Services221223245242253
Intergovernmental118177173250160
Debt Proceeds3413553010108
Other Miscellaneous1211411807685
Total$2,6272,7122,7992,4332,510

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$4,369,481
$442
Water/Sewer4,245,162
429
Electric8,203,605
830
Other Utilities0
0
Sales Tax2,017,122
203
Sales & Services2,497,295
253
Intergovernment1,578,551
160
Debt Proceeds1,063,640
108
Miscellaneous838,870
85
Total$24,813,726
$2,510





Municipal Population Group: Electric 10,000 to 49,999





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Analysis of Expenditures by Function for Fiscal 2011











2011
2011
CategoryExpenditures
Per Capita
General Government$2,431,652
$247
Water/Sewer4,207,141
426
Electric6,926,354
701
Other Utilities0
0
Debt Service2,001,663
202
Transportation2,668,816
270
Public Safety3,995,199
404
Other2,169,818
219
Total$24,400,643
$2,468





Municipal Population Group: Electric 10,000 to 49,999





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Analysis of Expenditures by Object for Fiscal 2011






2011
2011
CategoryExpenditures
Per Capita
Salaries & Wages$6,318,363
$639
Water/Sewer Capital1,322,966
134
Electric Capital27,808
3
Other Capital1,013,804
103
Other Operating15,717,702
1,590
Total$24,400,643
$2,468





Municipal Population Group: Electric 10,000 to 49,999






Last Updated 6/15/2012 11:39:53 AM