North Carolina
Department of State Treasurer
Financial Information
Town of Yadkinville



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 Yadkin 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$929,468 $831,277 $749,169 $762,062 $689,666 $704,832


Utility 2,126,026 1,906,142 1,723,508 1,830,801 1,879,265 1,961,636


Sales Tax 256,602 250,693 270,468 296,933 295,255 304,482


Sales & Services 4,075 4,290 5,767 565 515 705


Intergovernmental 604,119 638,014 1,339,109 1,062,172 498,805 517,306


Debt Proceeds - - 700,000 - - -


Other Miscellaneous 133,854 177,388 332,154 228,122 254,794 213,053


Total$4,054,144 3,807,804 5,120,175 4,180,655 3,618,300 3,702,014










Expenditures by Function







Utility$1,728,704 1,750,348 1,809,663 1,602,567 1,580,925 1,319,072


Debt Service 70,986 212,743 - - 224,529 480,000


Transportation 246,740 318,276 273,600 314,095 337,241 471,003


General Government 462,626 533,735 587,488 439,309 389,598 375,061


Public Safety 896,544 862,389 890,503 829,953 763,748 703,720


Other 288,676 442,155 1,156,398 773,562 675,761 209,394


Total$3,694,276 4,119,646 4,717,652 3,959,486 3,971,802 3,558,250










Expenditures by Object







Salaries & Wages$1,564,873 1,584,718 1,541,953 1,453,024 1,365,354 1,232,362


Capital Outlay 155,430 301,950 855,629 201,746 652,419 225,113


Other Operating + Debt Service 1,973,973 2,232,978 2,320,070 2,304,716 1,954,029 2,100,775


Total$3,694,276 4,119,646 4,717,652 3,959,486 3,971,802 3,558,250



















Per Capita Revenues by Source







Property Tax$314 297 269 272 245 251


Utility 718 681 620 654 666 698


Sales Tax 87 89 97 107 105 109


Sales & Services 1 2 2 - - -


Intergovernmental 204 228 482 379 177 184


Debt Proceeds - - 252 - - -


Other Miscellaneous 45 63 119 81 90 76


Total$1,369 1,360 1,841 1,493 1,283 1,318










Per Capita Expenditures by Function







Utility$584 625 651 572 561 470


Debt Service 24 76 - - 80 171


Transportation 83 114 98 112 120 168


General Government 156 190 211 158 136 132


Public Safety 303 308 320 296 271 251


Other 97 158 416 276 240 75


Total$1,247 1,471 1,696 1,414 1,408 1,267










Per Capita Expenditures by Object







Salaries & Wages$528 566 554 519 484 439


Capital Outlay 52 108 308 72 231 80


Other Operating 667 797 834 823 693 748


Total$1,247 1,471 1,696 1,414 1,408 1,267










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 2,500 to 9,999


Number of Municipalites in Group 119 122 120 120 124 123


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


Town of Yadkinville Population 2,962 2,800 2,781 2,800 2,820 2,809

Group Average Per Capita Revenues by Source







Property Tax 356 342346336310306


Utility 392 322314310313326


Sales Tax 125 125144160160154


Sales & Services 86 8885807874


Intergovernmental 237 202185180174160


Debt Proceeds 127 8020917110895


Other Miscellaneous 131 106105133160126


Total 1,454 1,2651,3881,3701,3031,241










Group Average Per Capita Expenditures by Function







Utility 422 419414370332305


Debt Service 111 1031001029698


Transportation 91 9595110111112


General Government 173 179185169159156


Public Safety 314 323318318310280


Other 242 220219230235209


Total 1,353 1,3391,3311,2991,2431,160










Group Average Per Capita Expenditures by Object







Salaries & Wages 447 431429414405390


Capital Outlay 250 325317279252205


Other Operating 655 583585606584564


Total 1,352 1,3391,3311,2991,2411,159


















General Fund
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201120102009200820072006

General Fund revenues$1,911,211 1,799,110 1,993,865 1,822,867 1,642,238 1,635,029

General Fund expenditures 1,965,572 2,215,794 1,997,080 1,807,348 2,129,053 1,660,989

Operating transfers in 156,323 165,611 459,565 4,902 3,942 4,887

Operating transfers out - 38,231 5,000 138,108 37,295 98,189

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

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses 101,962 (289,304) 451,350 (117,687) (520,168) (119,262)










Fund balance available (FBA):







In dollars$1,571,349 1,480,503 1,778,158 1,295,630 1,422,134 1,965,664


FBA as a % of GF Net Expenditures:







Unit's FBA %79.9465.6888.8266.6065.65111.74


Group weighted average FBA %69.3067.3970.2565.0564.3162.32


State weighted average Non-Electric Group41.0738.7037.8936.6637.3937.38


State weighted average FBA %39.5337.4737.0336.3436.5436.96

















Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$1,392,705 1,100,413 724,483 1,107,524 849,228 1,713,308


Quick ratio26.46 13.49 2.38 14.47 3.96 3.60


Net income(179,115)354,046 392,744 72,922 970,802 220,111


Cashflow from operations504,153 209,467 (1,948)315,869 691,818 724,665


Depreciation & Amortization Expense584,675 560,873 526,242 537,523 528,200 529,911


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year2,9622,8002,7812,8002,8202,809


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 2,500 to 9,999


Cash &Investments$2,666,164 $2,352,816 $2,720,309 $2,294,250 $2,203,352 $4,083,478


Investment Earnings10,264 17,135 43,004 85,597 165,578 139,910


Tax Rate Equivalent0.00450.00740.02130.04180.08210.0691


Tax Rate Equivalent Group weighted average0.00330.00550.01300.02940.04370.0322


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200920092005200520052005


January 1, Prior Year Assessed Valuation$227,789,923 230,074,168 202,205,303 204,958,439 201,657,460 202,550,053


Tax Rate0.41000.37000.37000.37000.33000.3300


Tax Rate Group weighted average0.27780.25520.26970.26690.31160.3191


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio102.86102.6085.4288.4394.19100.00


Assessment -to-Sales Ratio Group weighted average102.19102.8492.1790.9283.5191.52


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$221,456,274 224,243,828 236,718,922 231,774,781 214,096,465 202,550,053


EffectiveTax Rate0.42170.37960.31610.32720.31080.3300


Group weighted average Effective Tax Rate0.28380.26240.24860.24270.26020.2921


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected94.360094.410094.940095.430095.950094.9300


Percent Collected Group weighted average96.6795.4095.4195.8196.7096.72


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles95.2895.3896.1396.9097.4196.51


Percent Collected Excluding Motor Vehicles Group weighted average97.3897.4397.5598.0697.9998.08


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 81.2781.1280.9178.2679.2778.14


Percent Collected Motor Vehicles Only Group weighted average85.3885.6085.2385.7586.0486.22


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected103,684 94,542 86,500 82,694 70,978 81,197


Tax Rate Equivalent0.04550.04110.04280.04030.03520.0401


Dominant County: Yadkin






Debt Information








Population Group2,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,9992,500 to 4,999


Ratings:







Fitch







Moody's







S & P
















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




Enterprise GO Debt$0 0 0 0 0 0


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group113 107 158 152 149 162


Total Per Capita Statewide450 449 455 456 478 495


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


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.0898%0.0802%0.1078%0.1101%0.1223%0.1565%


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


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$0 0 0 0 0 258,726


--General Government606,667 653,333 700,000 0 0 0


Total*$606,667 653,333 700,000 0 0 258,726


* 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 Changes2,9622,8002,7812,8002,8202,809









1.5AFISCAL Governmental Activities Assets5,520,2825,468,1395,883,3564,002,6324,063,2904,407,965
1.5BSUMMARYGovernmental Activities Liabilities736,359780,8451,148,928157,34790,48981,959
3.5A
Business Type Activities Assets15,283,59515,488,57915,447,70414,726,99514,807,43314,176,172
3.5B
Business Type Activities Liabilties121,151147,020460,191132,226285,586625,127
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy886,942797,639717,112731,301648,814650,702
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections34,71528,45427,86226,34734,76745,476
13.0
Penalties and Interest7,8115,1844,1954,4146,0858,654
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax1,876




16.0
1% Local Government Option Sales Tax71,68970,41376,99279,22377,52983,771
17.0
1/2% Local Government Option Sales Tax (40)70,25369,04973,26682,56782,70382,907
18.0
1/2% Local Government Option Sales Tax (42)37,10443,67372,85982,22082,36982,596
18.5
1/2% Local Government Option Sales Tax (44)77,55667,55847,35152,92352,65455,208
19.0
Privilege Licenses

75650300
19.2
Privilege -- All other privileges and pemits525610


475
20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses2,6702,3281,8601,48825,88720,954
23.0
Local Occupancy Tax12,82819,57725,2847,043

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.17,0347,262141,42331,772

29.0REVENUESGeneral Government





30.0
Public Safety





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 Tax812756105092,0112,191
41.0REVENUESTransitional Hold Harmless44,83844,13835,36227,97826,08528,094
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 Distribution3,6508,1256,7703,0843,2193,388
44.0
Utility Franchise Tax442,986442,129396,695461,818355,700372,348
45.0
Beer and Wine Tax12,3413,96612,57512,9908,1953,031
46.0
Powell Bill82,40981,71391,188102,22891,62193,402
50.0
Court Fees - Facilities and Arrest Fees7801,0521,4161,7541,5991,074
51.0
General Government





52.0
Public Safety



10,37513,778
53.0
Transportation - Streets
4,83815,162


54.0
Transportation - All Other





55.0
Environmental Protection





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


336,614

57.0
Econ. & Phys. Dev. - All Other

366,386


58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation
44,516



61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation

271,52283,425

71.0PERMITS Building Permits9461,9361,4412,0062,5183,104
72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits





74.0SALES &Parking Revenues1,8251,8405,217265240505
75.0SERVICESRents and Royalties2,2502,450550300275200
76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste





79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries





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 Charges2,126,0261,906,1421,723,5081,830,8011,879,2651,961,636
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds10,26417,13543,00485,597165,578139,910
91.0
Special Assessments





92.0
Private Contributions and Donations10,0208,0852,10010,0001,000850
93.0
Sales of Materials and Fixed Assets15,49811,02813,05026,79911,12615,127
94.0
Sale of Real Property
2,146169,787


95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution39,24634,41132,55119,669

98.0
Other Miscellaneous Revenues39,98180,13243,00274,87048,38532,633
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases

700,000


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 Deposits3131,0654271,9621,6671,531
106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages20,70020,70016,32513,02512,850
109BGENERALGoverning Body - Other Direct9,98917,18214,42415,88711,42022,990
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages198,595206,821186,497178,873170,111155,200
110B
Administration - Other Direct186,347174,444162,338163,720155,738151,839
110C
Administration - Construction





110D
Administration - Purchase of P,P&E3781,0481,2181,726204778
111A
Elections - Salaries & Wages





111B
Elections - Other Direct
2,738
2,5334,2152,130
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 Direct36,49467,70221,40425,13524,17528,095
115C
Public Buildings - Construction





115D
Public Buildings - Purchase of P,P&E22625,706167,098


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 Direct7,39710,89411,68431,9104,3858,029
118C
Gen. Govt. All Other - Construction





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





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages536,713533,418522,228500,457484,826429,673
119BSAFETYPolice & Comm - Traffic Control - Other Direct271,344249,978247,208251,825234,026204,943
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E64,33054,80697,15854,61022,57148,164
120A
Emergency Communications - Salaries & Wages





120B
Emergency Communications - Other Direct





120C
Emergency Communications - Construction





120D
Emergency Communications - Purchase of P,P&E





120B
Emergency Telephone Service Fund (ETSF) Expenditures - Operating





120C
ETSF Expenditures - Capital Construction





120D
ETSF Expenditures - Capital Purchases





121A
Emergency Mgmt - Salaries & Wages





121B
Emergency Mgmt - Other Direct





121C
Emergency Mgmt - Construction





121D
Emergency Mgmt - Purchase of P,P&E





122A
Fire - Salaries & Wages





122B
Fire - Other Direct





122C
Fire - Construction





122D
Fire - Purchase of P,P&E





123A
Inspectors - Salaries & Wages





123B
Inspectors - Other Direct





123C
Inspectors - Construction





123D
Inspectors - Purchase of P,P&E





124A
Rescue Units - Salaries & Wages





124B
Rescue Units - Other Direct





124C
Rescue Units - Construction





124D
Rescue Units - Purchase of P,P&E





125A
Animal Control - Salaries & Wages





125B
Animal Control - Other Direct





125C
Animal Control - Construction





125D
Animal Control - Purchase of P,P&E





126A
Pub. Safety All Other - Salaries & Wages





126B
Pub. Safety All Other - Other Direct





126C
Pub. Safety All Other - Construction





126D
Pub. Safety All Other - Purchase of P,P&E





127ATRANSPORTraffic Engineering - Salaries & Wages





127BTATIONTraffic Engineering - Other Direct





127C
Traffic Engineering - Construction





127D
Traffic Engineering - Purchase of P,P&E





128A
Streets and Highways - Salaries & Wages72,99887,20685,62494,394145,355136,323
128B
Streets and Highways - Other Direct107,125112,459139,593130,122117,773109,731
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E75129,42436713,7451,012126,963
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 Direct65,86677,63829,74875,83473,10186,337
130C
Powell Bill - Construction





130D
Powell Bill - Purchase of P,P&E
11,54918,268


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




11,649
135C
Transpor. All Other - Construction





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





136AENVIRONSolid Waste - Salaries & Wages





136BMENTALSolid Waste - Other Direct196,534192,497185,135180,033174,676178,317
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 & Wages
22,1452,2802,6022,955
140B& PHYSICALPlanning & Zoning - Other Direct5,35615,05426,9364,67916,3565,125
140CDEVELOPPlanning & Zoning - Construction





140D
Planning & Zoning - Purchase of P,P&E
9,2251,383


141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct12,82819,57725,284
13,88211,968
141C
Economic Development - Construction





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





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct

389,764486,57637,295
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 & Wages18,0422,1732,6532,5541,9292,993
153BRECREATIONRecreation & Parks - Other Direct37,37718,1852,07034,12353,7374,741
153C
Recreation & Parks - Construction





153D
Recreation & Parks - Purchase of P,P&E7,919151,279502,19362,995374,931
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 Direct10,62012,02018,700

6,250
157C
Cult. & Recr. All Other - Construction





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





158AUTILITYWater & Sewer - Salaries & Wages717,825712,255726,346661,119547,328508,173
158B
Water & Sewer - Other Direct 929,0531,019,1801,015,373872,778779,896761,691
158C
Water & Sewer - Construction





158D
Water & Sewer - Purchase of P,P&E81,82618,91367,94468,670253,70149,208
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



4,29432,563
161DSERVICEWater & Sewer - Principal



220,235447,437
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 & Fees46,66732,754



166D
All Other - Principal24,319179,989



167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement24,15724,18723,90923,06122,32520,940
172B
Fringe Benefits Other





173AINTERGOVMulti-Cnty Libr Dis,Cnty,Or Other - RecipientAuthorityAuthorityAuthorityAuthorityAuthorityAuthority
173BEXPENDMulti-Cnty Libr Dis,Cnty,Or Other - Item #156156156153156156
173C
Multi-Cnty Libr Dis,Cnty,Or Other - Amount2,5006,5006,5006,5006,5006,000
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 vehicles883,473.792,163.00699,746.00709,066.00624,383.00628,784.00
180.0
Current year's levy -- Motor vehicles (only)62,013.57,969.0059,434.0060,682.0054,808.0059,231.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh41,671.36,573.0027,066.0022,012.0016,170.0021,966.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles11,61710,94511,34313,19511,36312,949
183.0DATAPercentage of Taxes Collected - All Property %94.3694.4194.9495.4395.9594.93
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%95.2895.3896.1396.9097.4196.51
185.0
Percentage of Taxes Collected - Motor Vehicles %81.2781.1280.9178.2679.2778.14
186.0
Ttl Amt Salaries/Wages for Construction





187A
Capital Reserve Schools - July 1, 2009





187B
Capital Reserve Schools - June 30, 2010





188A
Capital Reserve Hospitals - July 1, 2009





188B
Capital Reserve Hospitals - June 30, 2010





189APART 7Cash On Hand & in Bank - Debt Service





189BCASH &Cash On Hand & in Bank - Construction Bond





189CINVESTCash On Hand & in Bank - All Other2,666,1642,352,8162,720,3092,294,2502,203,3524,083,478
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 Revenues4,210,4674,011,6465,584,7404,323,6653,659,5373,805,090
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In156,323203,842464,565143,01041,237103,076
194D
Amount - Net Revenues4,054,1443,807,8045,120,1754,180,6553,618,3003,702,014


Calculated amount4,054,1443,807,8045,120,1754,180,6553,618,3003,702,014


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures3,850,5994,323,4885,182,2174,102,4964,013,0393,661,326
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out156,323203,842464,565143,01041,237103,076
195D
Amount - Net Expenditures3,694,2764,119,6464,717,6523,959,4863,971,8023,558,250


Calculated amount3,694,2764,119,6464,717,6523,959,4863,971,8023,558,250


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



5,001
401BWater /Number of residential accounts billed Sewer



3,500
402ASewer Amount processed and/or purchased in units Water306292,887273323,302308,422
402BOperationsAmount processed and/or purchased in units Sewer265288,198252255,315254,806
403A
Total amount billed in units - Water252236,304225273,515255,094
403B
Total amount billed in units - Sewer265192,756184192,581162,961
404A
Of the total in 403A above how many units were Residential W7872,6133663,93971,234
404B
Of the total in 403B above how many units were Residential S276,2435967,13674,760
405A
Of the total in 403 above, how many units were Outside Muni W



93,389
405B
Of the total in 403 above, how many units were Outside Muni S



51,487
406A
Of the total in 405A above how many units were Residential W



22,076
406B
Of the total in 405B above how many units were Residential S



23,180
407A
Of the total in 403A, how many units were sold for redistribution



16,448
407B
Of the total in 403B how many unit were delivered in bulk



1,145
408A
Dollars related to 403A above1,158,7651,046,551903,9741,088,1761,452,110
408B
Dollars related to 403B above917,826860,097763,800802,924639,404
409A
Dollars related to 404A above311,16433,653294,056300,362338,403
409B
Dollars related to 404B above326,723195,483149,237157,383355,323
410A
Dollars related to 405A above



413,815
410B
Dollars related to 405B above



434,506
411A
Dollars related to 406A above



154,996
411B
Dollars related to 406B above



102,746
412A
Dollars related to 407A above



40,586
412B
Dollars related to 407B above



7,068
421A
Number of residential accounts billed - Water1,3081,3081,3131,300

421B
Number of residential accounts billed - Sewer869869880870

422A
Number of non-residential & bulk accounts billed - Water327327329332

422B
Number of non-residential & bulk accounts billed - Sewer2932934037

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialCARMEN HEADEN

951.0
TitleFINANCE OFFICER

952.0
Date10/26/201110/26/201010/28/200910/23/200810/19/200710/17/2006
953.0
ContactCARMEN HEADEN

954.0
Title FINANCE OFFICER

955.0
Phone336 679-8732




956.0
Fax336 679-6151




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Yadkinville













201120102009200820072006








Population
2,9622,8002,7812,8002,8202,809
Population Group
No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999 No Electric 2,500 to 9,999
Total Operating Revenues
$2,167,4632,035,9901,743,9991,923,0861,925,4561,994,536
Total Operating Revenues Per Capita
$732727627687683710
Group Weighted Average Revenues Per Capita465442409396397412
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
102.66%112.85%130.86%108.91%96.68%90.87%
Group Weighted Average
93.10%92.87%93.32%93.18%90.16%87.26%
State Weighted Average
82.59%85.08%89.86%86.70%82.47%81.57%








Operating Margin
-2.66%-12.85%-30.86%-8.91%3.32%9.13%
Group Weighted Average
6.90%7.13%6.68%6.82%9.84%12.74%
State Weighted Average
17.41%14.92%10.14%13.30%17.53%18.43%








Operating Transfers In
0.00%0.00%0.00%0.00%5.10%0.00%
Group Weighted Average
2.55%3.37%2.01%1.52%2.84%2.59%
State Weighted Average
0.85%1.71%1.26%1.45%1.20%1.83%








Operating Transfers Out
6.92%7.37%4.59%0.00%0.00%0.00%
Group Weighted Average
5.13%4.49%7.69%4.05%4.95%2.33%
State Weighted Average
1.89%1.79%2.55%3.08%1.94%2.63%








Net Income before capital contributions
-9.51%-20.06%-34.79%-7.94%11.01%11.04%
Group Weighted Average
-5.62%3.49%0.41%2.42%-2.67%6.45%
State Weighted Average
8.52%7.13%-10.44%7.19%11.65%9.59%








Key Ratios and Cash Flow














Quick Ratio
26.4613.492.3814.473.963.60
Group Weighted Average
3.362.993.223.123.263.67
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
59.739.651.234.733.844.8
Group Weighted Average
53.357.765.252.352.853.8
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
212.9153.2130.1193.4171.2566.3
Group Weighted Average
360.2368.6384.6439.3462.7413.2
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$504,153209,467-1,948315,869691,818724,665








Debt to Equity
0.000.000.000.000.000.02
Group Weighted Average
0.410.400.400.310.280.25
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
0000089
Group Weighted Average
924863806631533484
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$81,82618,91367,94468,670253,70149,208










2005200420032002



$93,39679,763456,089420,993









Capital Contributions: Excluded from income above
$27,000762,423999,487225,697758,7360
















Operating Statistics














Estimated population of the areas served Water00005,001NA
Estimated population of the areas served Sewer00003,500NA








Number of Gallons of Water Processed (000) omitted306292,887273323,302308,422NA
Number of Gallons of Sewage Processed (000) omitted265288,198252255,315254,806NA








Number of Gallons of Water Billed (000) omitted252236,304225273,515255,094NA
Number of Gallons of Sewage Billed (000) omitted265192,756184192,581162,961NA








Ratio of Water Billed to Water Processed0.823380.806810.822950.846000.82709NA
Ratio of Sewage Billed to Sewage Processed1.000000.668830.729740.754290.63955NA








Total Revenue from Water Sales1,158,7651,046,551903,9741,088,1761,452,110NA
Total Revenue from Sewage Sales917,826860,097763,800802,924639,404NA








Water Revenue per 1000 gallons of Sales




290.36393NA
Sewage Revenue per 1000 gallons of Sales




182.68686NA








Group Average Sales per thousand Gallons Water$0.00493$146.64376$40.01634$1,510.62899$1,842.80047NA
Group Average Sales per thousand Gallons Sewage$0.00751$72.11574$36.04590$1,288.89426$1,811.42912NA








State Average Sales per thousand Gallons Water$0.00336$24.76610$28.47236$12,972.02948$5,350.70834NA
State Average Sales per thousand Gallons Sewage$0.00971$42.19716$44.32771$10,951.56798$3,952.35744NA








Residential Water Sales per thousand Gallons$3,977.553370.463468,229.946824.697634.75058NA
Residential Sewage Sales per thousand Gallons$183,552.247192.563952,550.187972.344244.75285NA








Water Sales per thousand Gallons outside Municipal Limits



4.43109NA
Sewage Sales per thousand Gallons outside Municipal Limits



8.43914NA








Total Water Sales per thousand gallons for Redistribution$0.000000.000000.000000.0000040,586.00000NA
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 %65.65%66.60%88.82%65.68%79.94%
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

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Analysis of Property Tax

20072008200920102011
Municipality95.95%95.43%94.94%94.41%94.36%
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






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Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group149152158107113
Statewide478456455449450






Municipal Population Group: 2,500 to 4,999






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Analysis of Revenue

20072008200920102011
Property Tax$245272269297314
Utility666654620681718
Sales Tax105107978987
Sales & Services00221
Intergovernmental177379482228204
Debt Proceeds0025200
Other Miscellaneous90811196345
Total$1,2831,4931,8411,3601,369

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Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$929,468
$314
Water/Sewer2,126,026
718
Electric0
0
Other Utilities0
0
Sales Tax256,602
87
Sales & Services4,075
1
Intergovernment604,119
204
Debt Proceeds0
0
Miscellaneous133,854
45
Total$4,054,144
$1,369





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





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Analysis of Expenditures by Function for Fiscal 2011











2011
2011
CategoryExpenditures
Per Capita
General Government$462,626
$156
Water/Sewer1,728,704
584
Electric0
0
Other Utilities0
0
Debt Service70,986
24
Transportation246,740
83
Public Safety896,544
303
Other288,676
97
Total$3,694,276
$1,247





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$1,564,873
$528
Water/Sewer Capital81,826
28
Electric Capital0
0
Other Capital73,604
25
Other Operating1,973,973
667
Total$3,694,276
$1,247





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






Last Updated 6/15/2012 11:41:47 AM