North Carolina
Department of State Treasurer
Financial Information
Town of West Jefferson



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 Ashe 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
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201120102009200820072006

Revenues by Source







Property Tax$1,016,276 $1,019,936 $999,979 $936,434 $816,396 $713,547


Utility 868,108 923,595 893,621 862,961 907,516 717,914


Sales Tax 249,921 238,409 263,830 280,246 276,142 239,571


Sales & Services 19,832 19,199 24,956 17,989 18,137 17,224


Intergovernmental 531,847 279,005 277,887 234,372 436,593 712,678


Debt Proceeds 39,334 - 25,042 47,145 - 323,001


Other Miscellaneous 195,651 592,126 196,458 372,077 111,544 54,483


Total$2,920,969 3,072,270 2,681,773 2,751,224 2,566,328 2,778,418










Expenditures by Function







Utility$894,063 602,767 520,435 568,757 533,119 1,265,401


Debt Service 260,916 518,610 390,196 403,595 439,383 414,126


Transportation 422,561 361,960 311,796 266,595 188,710 218,504


General Government 341,706 448,083 371,377 310,086 281,642 304,031


Public Safety 565,901 786,585 735,276 793,975 396,260 454,345


Other 201,534 241,952 278,030 216,106 376,602 249,677


Total$2,686,681 2,959,957 2,607,110 2,559,114 2,215,716 2,906,084










Expenditures by Object







Salaries & Wages$1,031,818 1,047,233 956,772 850,282 800,642 802,262


Capital Outlay 361,439 452,501 433,050 465,347 251,452 985,251


Other Operating + Debt Service 1,293,424 1,460,223 1,217,288 1,243,485 1,163,622 1,118,571


Total$2,686,681 2,959,957 2,607,110 2,559,114 2,215,716 2,906,084



















Per Capita Revenues by Source







Property Tax$780 842 834 807 707 624


Utility 666 762 745 743 786 628


Sales Tax 193 196 220 242 240 209


Sales & Services 15 16 21 15 16 15


Intergovernmental 408 230 232 202 378 624


Debt Proceeds 30 - 21 41 - 283


Other Miscellaneous 150 489 164 320 97 48


Total$2,242 2,535 2,237 2,370 2,224 2,431










Per Capita Expenditures by Function







Utility$686 497 434 490 462 1,107


Debt Service 200 428 325 348 381 362


Transportation 324 299 260 230 164 191


General Government 263 369 310 266 244 267


Public Safety 434 649 613 684 343 398


Other 155 200 232 186 326 218


Total$2,062 2,442 2,174 2,204 1,920 2,543










Per Capita Expenditures by Object







Salaries & Wages$792 864 798 732 694 702


Capital Outlay 277 373 361 401 218 862


Other Operating 993 1,205 1,015 1,071 1,008 979


Total$2,062 2,442 2,174 2,204 1,920 2,543










Population GroupNo Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499


Number of Municipalites in Group 103 96 100 101 101 103


Average Population In Group 1,619 1,660 1,652 1,661 1,642 1,638


Town of West Jefferson Population 1,303 1,212 1,199 1,161 1,154 1,143

Group Average Per Capita Revenues by Source







Property Tax 449 410422406369348


Utility 479 421427415423391


Sales Tax 160 151177199195179


Sales & Services 110 8784827672


Intergovernmental 271 238239222221246


Debt Proceeds 41 747512969170


Other Miscellaneous 139 106146192196160


Total 1,649 1,4871,5701,6451,5491,566










Group Average Per Capita Expenditures by Function







Utility 497 492531572461487


Debt Service 154 127154126110108


Transportation 145 141148140142131


General Government 241 202216265201222


Public Safety 397 345350384346326


Other 207 178201203206205


Total 1,641 1,4851,6001,6901,4661,479










Group Average Per Capita Expenditures by Object







Salaries & Wages 537 462480450427402


Capital Outlay 258 255302483305373


Other Operating 846 768818757733704


Total 1,641 1,4851,6001,6901,4651,479


















General Fund
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201120102009200820072006

General Fund revenues$1,686,816 1,620,700 1,585,591 1,737,068 1,339,629 1,212,437

General Fund expenditures 1,493,645 2,016,964 1,647,100 1,611,184 1,136,952 1,240,641

Operating transfers in 19,000 21,676 - - - -

Operating transfers out 40,000 30,000 30,000 55,855 15,000 201,648

Capital leases and installment purchase proceeds 39,334 - 25,042 47,145 - 67,036

Other items - 385,000 25,700 - - -

Excess of revenues and other sources over (under) expenditures and other uses 211,505 (19,588) (40,767) 117,174 187,677 (162,816)










Fund balance available (FBA):







In dollars$1,241,161 1,023,463 1,063,736 1,097,871 378,145 178,732


FBA as a % of GF Net Expenditures:







Unit's FBA %83.0650.0064.3967.7732.8313.00


Group weighted average FBA %64.1466.7966.0562.4565.4864.58


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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Water/Sewer













Combined financial results:







Working capital$310,447 278,080 170,799 29,435 (22,039) (173,311)


Quick ratio2.00 2.17 1.73 1.11 0.93 0.40


Net income162,790 15,567 61,738 31,826 116,331 491,098


Cashflow from operations184,845 331,741 373,018 317,277 400,486 259,975


Depreciation & Amortization Expense270,841 292,747 292,750 298,187 300,182 292,422


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year1,3031,2121,1991,1611,1541,143


Population GroupNo Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499


Cash &Investments$1,476,257 $1,668,419 $1,605,853 $1,505,489 $676,251 $277,182


Investment Earnings18,547 25,260 22,328 50,544 30,282 22,925


Tax Rate Equivalent0.00790.01050.00940.02280.01540.0167


Tax Rate Equivalent Group weighted average0.00340.00480.01310.02610.04090.0283


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200620062006200620061998


January 1, Prior Year Assessed Valuation$235,094,410 240,235,207 236,757,034 221,586,006 196,282,180 137,319,150


Tax Rate0.43000.43000.43000.43000.43000.5200


Tax Rate Group weighted average0.27490.29700.29830.28600.34240.3297


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio98.8179.8578.9687.0897.8958.95


Assessment -to-Sales Ratio Group weighted average100.8097.6986.7788.9479.9685.71


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$237,925,726 300,858,118 299,844,268 254,462,570 200,513,004 232,941,730


EffectiveTax Rate0.42490.34340.33950.37440.42090.3065


Group weighted average Effective Tax Rate0.27710.29010.25890.25440.27370.2826


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected95.760095.550095.540098.190096.350097.7200


Percent Collected Group weighted average96.4195.3295.9996.8697.1896.94


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles96.1996.0196.0898.9896.9898.81


Percent Collected Excluding Motor Vehicles Group weighted average97.0495.9296.6797.7898.0197.76


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 79.9580.2179.0077.0881.6078.17


Percent Collected Motor Vehicles Only Group weighted average84.2085.2184.6085.1686.0785.54


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected63,966 69,986 71,071 43,861 58,796 45,810


Tax Rate Equivalent0.02720.02910.03000.01980.03000.0334


Dominant County: Ashe






Debt Information








Population Group1,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 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 Group236 256 265 277 294 297


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 Average0.1642%0.1838%0.1750%0.1852%0.2336%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$157,190 226,098 293,619 359,801 424,692 473,338


--General Government0 0 243,335 267,668 307,648 346,503


Total*$157,190 226,098 536,954 627,469 732,340 819,841


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




Revenue Bond Debt $1,249,243 1,375,084 1,500,924 1,666,764 1,832,605 1,998,445


















Annual Financial Information Report Detail
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes1,3031,2121,1991,1611,1541,143









1.5AFISCAL Governmental Activities Assets3,400,4403,260,1153,435,2533,128,5162,022,9411,745,688
1.5BSUMMARYGovernmental Activities Liabilities134,560101,792434,760423,151444,283573,304
3.5A
Business Type Activities Assets10,288,27310,248,19810,423,21910,613,04910,836,71010,930,897
3.5B
Business Type Activities Liabilties1,531,4361,654,1511,844,7392,096,3072,351,7942,562,312
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy953,039972,296961,752917,323801,974691,658
11.0TAXCurrent Collections of Special Tax Districts109,574110,603109,130105,538

12.0REVENUESPrior Years' Levy Collections47,90934,59030,68415,27610,98817,372
13.0
Penalties and Interest15,32813,0507,5433,8353,4344,517
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax812826



16.0
1% Local Government Option Sales Tax93,40586,602101,245102,609100,83187,908
17.0
1/2% Local Government Option Sales Tax (40)56,46155,73258,14363,80862,92654,138
18.0
1/2% Local Government Option Sales Tax (42)45,90945,42857,61663,35662,48753,817
18.5
1/2% Local Government Option Sales Tax (44)54,14650,64746,82650,47349,89843,708
19.0
Privilege Licenses11,64712,5938,62410,1868,7949,615
19.2
Privilege -- All other privileges and pemits453080282245230
20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses



377413
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





30.0
Public Safety7,48321,643



31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection93,55212,003

25,050175,114
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 Tax5471,3356,893


41.0REVENUESTransitional Hold Harmless20,35320,25413,60615,98615,74520,250
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 Distribution2,7633,3194,0734,101

44.0
Utility Franchise Tax155,184154,678153,788151,993164,174175,086
45.0
Beer and Wine Tax5,3421,7105,2145,3165,1304,801
46.0
Powell Bill41,34941,21545,86950,47745,57245,132
50.0
Court Fees - Facilities and Arrest Fees1,3808341,7181,3722,1742,301
51.0
General Government



10,000
52.0
Public Safety18,36113,7644,4155,1277,02410,000
53.0
Transportation - Streets17,840




54.0
Transportation - All Other





55.0
Environmental Protection155,693


27,916194,994
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
8,25042,311
121,80835,000
61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets12,000




65.0
Transportation - All Other





66.0
Environmental Protection



12,00025,000
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




25,000
71.0PERMITS Building Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits2,1572,6751,8102,667705
74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties





76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste18,83217,44917,95617,48917,77017,224
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries1,0001,7507,000500367
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 Charges868,108923,595893,621862,961907,516717,914
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds18,54725,26022,32850,54430,28222,925
91.0
Special Assessments





92.0
Private Contributions and Donations1,9002,7707,8254,73044,3829,763
93.0
Sales of Materials and Fixed Assets

25,7002,0155,545
94.0
Sale of Real Property
385,000



95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution33,64223,4228,027


98.0
Other Miscellaneous Revenues17,32728,94712,934196,11521,21411,537
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases39,334
25,04247,145
323,001
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-3,163-3,137-2,5529711,6353,960
106.0
Deposits Other than Utility
240790-1,388

107.0
Prepaid Taxes
-2,030-1,57135-1,4607,134
108.0
Prepaid Privilege Licenses



-97128
109APART 4Governing Body - Salaries & Wages





109BGENERALGoverning Body - Other Direct





109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages185,941262,132185,870171,165145,979153,682
110B
Administration - Other Direct155,765173,433137,909128,523135,663123,001
110C
Administration - Construction





110D
Administration - Purchase of P,P&E
12,51847,59810,398
27,348
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 Wages348,660342,160334,804284,345287,051315,842
119BSAFETYPolice & Comm - Traffic Control - Other Direct86,40673,28476,72077,27150,77250,244
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E39,33460,610
28,27810,25054,757
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 Direct50,426




121C
Emergency Mgmt - Construction





121D
Emergency Mgmt - Purchase of P,P&E28,346




122A
Fire - Salaries & Wages





122B
Fire - Other Direct
51,27678,83879,56937,75222,052
122C
Fire - Construction





122D
Fire - Purchase of P,P&E
246,886233,007314,292

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 & Wages146,401138,853133,45092,42689,62588,415
128B
Streets and Highways - Other Direct157,458130,90491,58490,62777,31374,374
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E77,15452,75044,22420,43914,941
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 Direct41,5489,1505,11314,6866,83141,875
130C
Powell Bill - Construction





130D
Powell Bill - Purchase of P,P&E
30,30337,42548,417
13,840
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 Direct89,50886,46486,06889,91080,78175,540
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 Direct





138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E





139A
Environ. All Other - Salaries & Wages





139B
Environ. All Other - Other Direct





139C
Environ. All Other - Construction





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





140AECONOMICPlanning & Zoning - Salaries & Wages47,38546,37344,66943,46328,213
140B& PHYSICALPlanning & Zoning - Other Direct2,6189,7454,3172,1717,783
140CDEVELOPPlanning & Zoning - Construction





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





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct

4,9007,68810,76552,939
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 & Wages34,74236,08634,18830,92029,57229,353
153BRECREATIONRecreation & Parks - Other Direct15,22524,10829,50230,80613,90711,329
153C
Recreation & Parks - Construction
15,78740,371

50,000
153D
Recreation & Parks - Purchase of P,P&E6,96021,49430,4258,238203,70128,141
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 Direct5,0961,8953,5902,9101,8802,375
157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages268,689221,629223,791227,963220,202214,970
158B
Water & Sewer - Other Direct 415,729368,985296,644305,509290,357239,266
158C
Water & Sewer - Construction209,645



700,701
158D
Water & Sewer - Purchase of P,P&E
12,153
35,28522,560110,464
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 & Fees44,26149,35655,87462,44868,90877,462
161DSERVICEWater & Sewer - Principal194,749193,370245,090243,344226,640203,757
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 & Fees1,99612,95012,95514,01119,58520,932
166D
All Other - Principal19,910262,93476,27783,792124,250111,975
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement12,72912,36911,90710,22010,43511,450
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 vehicles982,286.1,000,689.00986,582.00924,751.00810,105.00678,330.00
180.0
Current year's levy -- Motor vehicles (only)26,565.30,054.0032,435.0034,429.0034,322.0037,735.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh37,401.39,932.0038,636.009,432.0024,474.008,075.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles5,3255,9486,8117,8916,3158,237
183.0DATAPercentage of Taxes Collected - All Property %95.7695.5595.5498.1996.3597.72
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%96.1996.0196.0898.9896.9898.81
185.0
Percentage of Taxes Collected - Motor Vehicles %79.9580.2179.0077.0881.6078.17
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 Other1,476,2571,668,4191,605,8531,505,489676,251277,182
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 Revenues2,979,9693,123,9462,711,7732,808,2102,591,3283,010,553
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In59,00051,67630,00056,98625,000232,135
194D
Amount - Net Revenues2,920,9693,072,2702,681,7732,751,2242,566,3282,778,418


Calculated amount2,920,9693,072,2702,681,7732,751,2242,566,3282,778,418


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures2,745,6813,011,6332,637,1102,616,1002,240,7163,138,219
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out59,00051,67630,00056,98625,000232,135
195D
Amount - Net Expenditures2,686,6812,959,9572,607,1102,559,1142,215,7162,906,084


Calculated amount2,686,6812,959,9572,607,1102,559,1142,215,7162,906,084


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



1,100
401BWater /Number of residential accounts billed Sewer



1,100
402ASewer Amount processed and/or purchased in units Water484475,223,09481,957101,411
402BOperationsAmount processed and/or purchased in units Sewer474278,860,00065,97480,209
403A
Total amount billed in units - Water
4450,571,45952,53679,509
403B
Total amount billed in units - Sewer
4246,451,22348,44879,897
404A
Of the total in 403A above how many units were Residential W201821,435,61619,71247,756
404B
Of the total in 403B above how many units were Residential S191718,389,10318,49045,810
405A
Of the total in 403 above, how many units were Outside Muni W



2,434
405B
Of the total in 403 above, how many units were Outside Muni S



250
406A
Of the total in 405A above how many units were Residential W



684
406B
Of the total in 405B above how many units were Residential S



7
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 above465,038424,942494,902448,671465,500
408B
Dollars related to 403B above425,177376,344421,221383,337397,957
409A
Dollars related to 404A above198,783175,548206,462185,233194,775
409B
Dollars related to 404B above175,905153,295163,260160,983164,721
410A
Dollars related to 405A above



31,777
410B
Dollars related to 405B above



4,474
411A
Dollars related to 406A above



10,530
411B
Dollars related to 406B above



1,454
412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water461419454447

421B
Number of residential accounts billed - Sewer432
419404

422A
Number of non-residential & bulk accounts billed - Water239220250253

422B
Number of non-residential & bulk accounts billed - Sewer237
241253

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialHeather Holdaway

951.0
TitleFinance Officer

952.0
Date11/22/201101/00/190012/18/200812/29/200801/17/200804/02/2007
953.0
ContactPriscilla L. Norris, CPA

954.0
TitleAuditor

955.0
Phone336-846-2688




956.0
Fax336-846-4600




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of West Jefferson













201120102009200820072006








Population
1,3031,2121,1991,1611,1541,143
Population Group
No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499
Total Operating Revenues
$868,108923,595893,621862,961907,515717,914
Total Operating Revenues Per Capita
$666762745743786628
Group Weighted Average Revenues Per Capita540511491492485464
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
110.20%95.94%90.88%96.59%89.41%104.40%
Group Weighted Average
98.67%103.53%104.32%100.84%98.61%97.18%
State Weighted Average
82.59%85.08%89.86%86.70%82.47%81.57%








Operating Margin
-10.20%4.06%9.12%3.41%10.59%-4.40%
Group Weighted Average
1.33%-3.53%-4.32%-0.84%1.39%2.82%
State Weighted Average
17.41%14.92%10.14%13.30%17.53%18.43%








Operating Transfers In
4.61%3.25%3.36%6.47%1.65%28.09%
Group Weighted Average
2.39%9.32%5.23%5.30%2.84%3.65%
State Weighted Average
0.85%1.71%1.26%1.45%1.20%1.83%








Operating Transfers Out
0.00%2.35%0.00%0.00%0.00%0.00%
Group Weighted Average
2.00%1.97%5.24%2.83%2.13%9.41%
State Weighted Average
1.89%1.79%2.55%3.08%1.94%2.63%








Net Income before capital contributions
-5.35%0.39%6.91%3.69%5.66%13.37%
Group Weighted Average
-9.48%1.18%-23.75%1.30%-0.96%-2.72%
State Weighted Average
8.52%7.13%-10.44%7.19%11.65%9.59%








Key Ratios and Cash Flow














Quick Ratio
2.002.171.731.110.930.40
Group Weighted Average
3.563.373.102.843.253.58
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
28.835.433.737.135.739.8
Group Weighted Average
46.851.444.147.945.844.0
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
192.2258.7228.5147.8142.30.0
Group Weighted Average
358.6346.3349.2373.6497.2407.8
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$184,845331,741373,018317,277400,486259,975








Debt to Equity
0.160.190.210.240.270.30
Group Weighted Average
0.260.280.280.310.280.28
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
1,0791,3211,4971,7571,9782,196
Group Weighted Average
834871824898782740
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$209,64512,153035,28522,560811,165










2005200420032002



$59,23018,3211,333,6064,270,109









Capital Contributions: Excluded from income above
$209,24512,0030064,966395,108
















Operating Statistics














Estimated population of the areas served Water00001,100NA
Estimated population of the areas served Sewer00001,100NA








Number of Gallons of Water Processed (000) omitted484475,223,09481,957101,411NA
Number of Gallons of Sewage Processed (000) omitted474278,860,00065,97480,209NA








Number of Gallons of Water Billed (000) omitted04450,571,45952,53679,509NA
Number of Gallons of Sewage Billed (000) omitted04246,451,22348,44879,897NA








Ratio of Water Billed to Water Processed0.000001.000000.672290.641020.78403NA
Ratio of Sewage Billed to Sewage Processed0.000001.000000.589030.734350.99611NA








Total Revenue from Water Sales465,038424,942494,902448,671465,500NA
Total Revenue from Sewage Sales425,177376,344421,221383,337397,957NA








Water Revenue per 1000 gallons of Sales




423.18182NA
Sewage Revenue per 1000 gallons of Sales




361.77909NA








Group Average Sales per thousand Gallons Water$0.00015$58.03901$27.87923$1,769.81984$14,046.04813NA
Group Average Sales per thousand Gallons Sewage$0.00021$70.05637$30.85954$824.88077$6,790.60081NA








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$10,080.273839,509.642470.009639.396974.07855NA
Residential Sewage Sales per thousand Gallons$9,401.656878,794.893860.008888.706493.59574NA








Water Sales per thousand Gallons outside Municipal Limits



13.05546NA
Sewage Sales per thousand Gallons outside Municipal Limits



17.89600NA








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




Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
Unit's FBA %32.83%67.77%64.39%50.00%83.06%
Group average FBA %65.48%62.45%66.05%66.79%64.14%
State average Electric/Non Electric Group FBA %37.39%36.66%37.89%38.70%41.07%
State average FBA %36.54%36.34%65.48%37.47%39.53%






Municipal Population Group: No Electric 1,000 to 2,499

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Analysis of Property Tax

20072008200920102011
Municipality96.35%98.19%95.54%95.55%95.76%
Pop. Group97.18%96.86%95.99%95.32%96.41%
Statewide97.58%97.56%97.34%97.35%97.42%






Municipal Population Group: No Electric 1,000 to 2,499






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Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group294277265256236
Statewide478456455449450






Municipal Population Group: 1,000 to 2,499






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Analysis of Revenue

20072008200920102011
Property Tax$707807834842780
Utility786743745762666
Sales Tax240242220196193
Sales & Services1615211615
Intergovernmental378202232230408
Debt Proceeds04121030
Other Miscellaneous97320164489150
Total$2,2242,3702,2372,5352,242

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$1,016,276
$780
Water/Sewer868,108
666
Electric0
0
Other Utilities0
0
Sales Tax249,921
193
Sales & Services19,832
15
Intergovernment531,847
408
Debt Proceeds39,334
30
Miscellaneous195,651
150
Total$2,920,969
$2,242





Municipal Population Group: No Electric 1,000 to 2,499





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Analysis of Expenditures by Function for Fiscal 2011











2011
2011
CategoryExpenditures
Per Capita
General Government$341,706
$263
Water/Sewer894,063
686
Electric0
0
Other Utilities0
0
Debt Service260,916
200
Transportation422,561
324
Public Safety565,901
434
Other201,534
155
Total$2,686,681
$2,062





Municipal Population Group: No Electric 1,000 to 2,499





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Analysis of Expenditures by Object for Fiscal 2011






2011
2011
CategoryExpenditures
Per Capita
Salaries & Wages$1,031,818
$792
Water/Sewer Capital209,645
161
Electric Capital0
0
Other Capital151,794
116
Other Operating1,293,424
993
Total$2,686,681
$2,062





Municipal Population Group: No Electric 1,000 to 2,499






Last Updated 6/15/2012 11:40:20 AM