North Carolina
Department of State Treasurer
Financial Information
Town of Sawmills



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 Caldwell 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$423,262 $323,335 $325,469 $330,066 $329,514 $309,983


Utility 681,180 648,439 641,805 658,030 666,847 654,607


Sales Tax 590,670 728,113 850,528 894,025 766,618 801,487


Sales & Services 112,597 114,863 108,038 107,531 107,795 55,343


Intergovernmental 436,909 698,874 451,287 264,684 240,695 265,849


Debt Proceeds - - 214,891 - - -


Other Miscellaneous 102,943 97,965 143,417 330,639 451,869 378,128


Total$2,347,561 2,611,589 2,735,435 2,584,975 2,563,338 2,465,397










Expenditures by Function







Utility$495,603 432,927 349,736 370,985 551,528 563,651


Debt Service 16,381 10,500 10,500 10,500 - -


Transportation 123,016 91,407 254,715 88,003 273,059 228,476


General Government 606,784 445,339 465,125 429,742 558,797 468,316


Public Safety - - - - - -


Other 1,179,240 1,268,842 1,471,831 790,187 566,863 590,698


Total$2,421,024 2,249,015 2,551,907 1,689,417 1,950,247 1,851,141










Expenditures by Object







Salaries & Wages$616,661 571,482 547,705 534,411 382,927 337,767


Capital Outlay 261,352 548,360 1,203,581 302,211 328,515 499,078


Other Operating + Debt Service 1,543,011 1,129,173 800,621 852,795 1,238,805 1,014,296


Total$2,421,024 2,249,015 2,551,907 1,689,417 1,950,247 1,851,141



















Per Capita Revenues by Source







Property Tax$81 63 64 65 65 62


Utility 130 127 125 129 132 130


Sales Tax 112 143 167 176 151 159


Sales & Services 21 22 21 21 21 11


Intergovernmental 83 136 88 52 48 53


Debt Proceeds - - 42 - - -


Other Miscellaneous 20 19 28 65 89 75


Total$447 510 535 508 506 490










Per Capita Expenditures by Function







Utility$94 85 68 73 109 112


Debt Service 3 2 2 2 - -


Transportation 23 18 50 17 54 45


General Government 116 86 91 85 110 94


Public Safety - - - - - -


Other 225 248 288 155 112 117


Total$461 439 499 332 385 368










Per Capita Expenditures by Object







Salaries & Wages$117 112 107 105 76 67


Capital Outlay 50 107 235 59 65 99


Other Operating 294 220 157 168 244 202


Total$461 439 499 332 385 368










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 Sawmills Population 5,250 5,123 5,114 5,084 5,063 5,032

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$1,652,947 1,489,814 1,619,678 1,837,838 1,631,902 1,566,395

General Fund expenditures 1,909,040 1,258,387 1,399,667 1,298,877 1,118,621 1,021,518

Operating transfers in - - - - - -

Operating transfers out - 310,518 699,186 12,000 140,566 90,469

Capital leases and installment purchase proceeds - - 214,891 - - -

Other items - - - - - -

Excess of revenues and other sources over (under) expenditures and other uses (256,093) (79,091) (264,284) 526,961 372,715 454,408










Fund balance available (FBA):







In dollars$3,754,726 3,957,799 4,023,259 4,261,662 3,759,641 3,297,050


FBA as a % of GF Net Expenditures:







Unit's FBA %196.68252.27213.55325.10298.58296.50


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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None













Combined financial results:







Working capital







Quick ratio







Net income







Cashflow from operations







Depreciation & Amortization Expense































Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year5,2505,1235,1145,0845,0635,032


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$7,087,107 $7,130,294 $6,926,443 $6,972,710 $6,007,349 $5,204,646


Investment Earnings29,144 56,163 94,680 217,538 237,049 159,690


Tax Rate Equivalent0.01250.02400.04050.09400.10390.0731


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 200520052005200520052005


January 1, Prior Year Assessed Valuation$232,401,883 234,399,675 233,902,169 231,469,041 228,241,927 218,524,089


Tax Rate0.20000.15000.15000.15000.15000.1500


Tax Rate Group weighted average0.27780.25520.26970.26690.31160.3191


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio96.5690.7985.8588.8891.87100.00


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$240,681,320 258,177,855 272,454,478 260,428,714 248,440,108 218,524,089


EffectiveTax Rate0.19310.13620.12880.13330.13780.1500


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 Collected89.720090.120092.220093.920094.110094.3000


Percent Collected Group weighted average96.6795.4095.4195.8196.7096.72


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles90.9291.2493.9695.6795.9296.11


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 79.8982.0280.6482.6181.5980.36


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 Uncollected87,201 67,855 62,495 59,712 55,231 48,042


Tax Rate Equivalent0.03750.02890.02670.02580.02420.0220


Dominant County: Caldwell






Debt Information








Population Group5,000 to 9,9995,000 to 9,9995,000 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 89 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%0.0786%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$9,800,000 9,800,000 9,800,000













Installment Sales Purchases and Lease Obligations







--Enterprise$0 0 0 0 0 0


--General Government0 0 0 0 0 0


Total*$0 0 0 0 0 0


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




Revenue Bond Debt $111,732 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 Changes5,2505,1235,1145,0845,0635,032









1.5AFISCAL Governmental Activities Assets6,541,6946,776,0076,570,3205,817,7514,027,1863,638,426
1.5BSUMMARYGovernmental Activities Liabilities131,588258,523318,721159,68177,75166,083
3.5A
Business Type Activities Assets7,709,9317,586,8617,095,7516,899,2356,672,2696,418,726
3.5B
Business Type Activities Liabilties234,481154,630136,857153,841188,999174,087
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy418,694320,817322,807327,564325,361306,063
11.0TAXCurrent Collections of Special Tax Districts





12.0REVENUESPrior Years' Levy Collections



2901,628
13.0
Penalties and Interest4,5682,5182,6622,5023,8632,292
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax





15.1
Solid Waste Disposal Tax





16.0
1% Local Government Option Sales Tax276,337396,962284,705300,449238,437262,019
17.0
1/2% Local Government Option Sales Tax (40)185,360184,883203,164218,196197,356188,517
18.0
1/2% Local Government Option Sales Tax (42)127,681135,344201,736216,871198,583196,263
18.5
1/2% Local Government Option Sales Tax (44)1,29210,924160,923158,509132,242154,688
19.0
Privilege Licenses





19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses37,34838,72939,21366,01346,36431,384
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 Safety





31.0
Transportation - Streets




160,276
32.0
Transportation - All Other





33.0
Environmental Protection





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





35.0
Econ. & Phys. Dev. - All Other
258,071



36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax





41.0REVENUESTransitional Hold Harmless175,060




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 Distribution2,1451,243
2,3692,7623,376
44.0
Utility Franchise Tax107,827103,24071,42275,15680,83286,939
45.0
Beer and Wine Tax





46.0
Powell Bill143,127142,943158,488178,005157,101
50.0
Court Fees - Facilities and Arrest Fees





51.0
General Government





52.0
Public Safety





53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection


9,154

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





57.0
Econ. & Phys. Dev. - All Other




14,331
58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other





60.0
Culture and Recreation
193,377221,377


61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety





64.0
Transportation - Streets




927
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 Recreation8,750




71.0PERMITS Building Permits





72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits6671,1806131,7191,5631,334
74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties





76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste112,597114,863108,038107,531107,79555,343
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 Charges681,180648,439641,805658,030666,847654,607
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds29,14456,16394,680217,538237,049159,690
91.0
Special Assessments





92.0
Private Contributions and Donations




85,000
93.0
Sales of Materials and Fixed Assets





94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution





98.0
Other Miscellaneous Revenues35,7841,8938,91145,3699,81210,251
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases

214,891


101.0
Other



157,08190,469
102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits9321,2001,7421,9888,0621,261
106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages10,2341041627,3806,5306,630
109BGENERALGoverning Body - Other Direct7,04810,8394,5587,1189,4525,636
109CGOVTGoverning Body - Construction





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





110A
Administration - Salaries & Wages151,657165,196156,149142,53198,55678,227
110B
Administration - Other Direct229,28689,36491,170108,300113,621123,096
110C
Administration - Construction





110D
Administration - Purchase of P,P&E



6,817
111A
Elections - Salaries & Wages




2,109
111B
Elections - Other Direct





111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages52,04750,37961,07169,71636,48534,053
112B
Finance - Other Direct1,8042,7338,4041,91914,62511,560
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



51,74346,230
115B
Public Buildings - Other Direct



58,30752,560
115C
Public Buildings - Construction





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



22,09517,746
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 & Wages154,70891,928107,97454,656

117B
Central Services - Other Direct
33,63635,63738,122

117C
Central Services - Construction





117D
Central Services - Purchase of P,P&E
1,160



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





118B
Gen. Govt. All Other - Other Direct





118C
Gen. Govt. All Other - Construction



140,56690,469
118D
Gen. Govt. All Other - Purchase of P,P&E





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages





119BSAFETYPolice & Comm - Traffic Control - Other Direct





119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E





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 & Wages





128B
Streets and Highways - Other Direct





128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E





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
27,91234,84537,48627,70825,393
130B
Powell Bill - Other Direct114,71663,49527,62950,517245,35121,749
130C
Powell Bill - Construction




114,799
130D
Powell Bill - Purchase of P,P&E8,300
192,241

66,535
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 & Wages82,76282,817123,584103,48865,96355,845
136BMENTALSolid Waste - Other Direct186,864181,483117,837141,546133,416150,400
136CPROTECTIONSolid Waste - Construction





136D
Solid Waste - Purchase of P,P&E1,736
219,337

6,524
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





140B& PHYSICALPlanning & Zoning - Other Direct20,1011594131,85317,21915,315
140CDEVELOPPlanning & Zoning - Construction





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





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct





141C
Economic Development - Construction





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





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct





142C
Community Development - Construction





142D
Community Development - Purchase of P,P&E





143A
Housing & Urban Renewal - Salaries & Wages





143B
Housing & Urban Renewal - Other Direct





143C
Housing & Urban Renewal - Construction





143D
Housing & Urban Renewal - Purchase of P,P&E





144A
Special Empl Programs - Salaries & Wages





144B
Special Empl Programs - Other Direct





144C
Special Empl Programs - Construction





144D
Special Empl Programs - Purchase of P,P&E





145A
Econ. Dev. All Other - Salaries & Wages





145B
Econ. Dev. All Other - Other Direct





145C
Econ. Dev. All Other - Construction





145D
Econ. Dev. All Other - Purchase of P,P&E





146AHUMANHealth - Salaries & Wages





146BSERVICESHealth - Other Direct





146C
Health - Construction





146D
Health - Purchase of P,P&E





147A
Mental Health - Salaries & Wages





147B
Mental Health - Other Direct





147C
Mental Health - Construction





147D
Mental Health - Purchase of P,P&E





148A
Social Services - Salaries & Wages





148B
Social Services - Other Direct





148C
Social Services - Construction





148D
Social Services - Purchase of P,P&E





149B
Hospital-City - Other Direct





150B
Hospital-Private - Other Direct





151A
Legal Aid - Salaries & Wages





151B
Legal Aid - Other Direct





151C
Legal Aid - Construction





151D
Legal Aid - Purchase of P,P&E





152A
Human Serv. All Other - Salaries & Wages





152B
Human Serv. All Other - Other Direct





152C
Human Serv. All Other - Construction





152D
Human Serv. All Other - Purchase of P,P&E





153ACULTURE Recreation & Parks - Salaries & Wages41,57340,33048030,22021,22119,575
153BRECREATIONRecreation & Parks - Other Direct194,88816,85318,17710,86920,00717,570
153C
Recreation & Parks - Construction

792,0039,055159,037175,469
153D
Recreation & Parks - Purchase of P,P&E251,316547,200
293,156

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 & Wages123,680112,81663,44088,93474,72169,705
158B
Water & Sewer - Other Direct 371,923320,111286,296282,051476,807466,410
158C
Water & Sewer - Construction





158D
Water & Sewer - Purchase of P,P&E




27,536
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
10,500



161DSERVICEWater & Sewer - Principal16,381
10,50010,500

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 & Fees





166D
All Other - Principal





167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement





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


CountyCountyCounty
174B
Gen Gov Activities Shared W/ Cnty - Item #110110142142142142
174C
Gen Gov Activities Shared W/ Cnty - Amount400,000400,000200,000200,000150,000150,000
175A
Highways (Payments to State) - Recipient





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





175C
Highways (Payments to State) - Amount





176A
Other - Intergovt. Expenditures - Recipient





176B
Other - Intergovt. Expenditures - Item #





176C
Other - Intergovt. Expenditures - Amount





177A
Other - Intergovt. Expenditures - Recipient





177B
Other - Intergovt. Expenditures - Item #





177C
Other - Intergovt. Expenditures - Amount





178A
Other - Intergovt. Expenditures - Recipient





178B
Other - Intergovt. Expenditures - Item #





178C
Other - Intergovt. Expenditures - Amount





179.0
Current year's levy -- Excluding motor vehicles409,344.299,877.00296,874.00301,758.00297,661.00285,214.00
180.0
Current year's levy -- Motor vehicles (only)50,019.41,584.0044,570.0046,634.0043,098.0036,934.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh37,182.26,271.0017,925.0013,078.0012,133.0011,108.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles10,0577,4758,6308,1117,9347,253
183.0DATAPercentage of Taxes Collected - All Property %89.7290.1292.2293.9294.1194.30
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%90.9291.2493.9695.6795.9296.11
185.0
Percentage of Taxes Collected - Motor Vehicles %79.8982.0280.6482.6181.5980.36
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

192,9563,9451,000
189CINVESTCash On Hand & in Bank - All Other7,087,1077,130,2946,926,4436,972,7106,007,3495,204,646
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 Revenues2,347,5612,922,1073,434,6212,596,9752,563,3382,465,397
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In
310,518699,18612,000

194D
Amount - Net Revenues2,347,5612,611,5892,735,4352,584,9752,563,3382,465,397


Calculated amount2,347,5612,611,5892,735,4352,584,9752,563,3382,465,397


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference





195A
Amount - Total Expenditures2,421,0242,559,5333,251,0931,701,4171,950,2471,851,141
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out
310,518699,18612,000

195D
Amount - Net Expenditures2,421,0242,249,0152,551,9071,689,4171,950,2471,851,141


Calculated amount2,421,0242,249,0152,551,9071,689,4171,950,2471,851,141


Amounts in AGREEMENT??YesYesYesYesYesYes


Difference














401APart 10Number of residential accounts billed Water



2,118
401BWater /Number of residential accounts billed Sewer



337
402ASewer Amount processed and/or purchased in units Water114112,738,200107123,631134,101
402BOperationsAmount processed and/or purchased in units Sewer44,479,300451,2823,410
403A
Total amount billed in units - Water9697,784,00098105,990100,368
403B
Total amount billed in units - Sewer918,270,0001820,13716,768
404A
Of the total in 403A above how many units were Residential W9595,846,27996103,87098,288
404B
Of the total in 403B above how many units were Residential S
17,223,0091819,33215,968
405A
Of the total in 403 above, how many units were Outside Muni W



26
405B
Of the total in 403 above, how many units were Outside Muni S





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



26
406B
Of the total in 405B above how many units were Residential S





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





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





408A
Dollars related to 403A above522,577518,343517,369629,581526,350
408B
Dollars related to 403B above107,162105,252106,216119,61499,610
409A
Dollars related to 404A above457,255508,071507,022616,988507,581
409B
Dollars related to 404B above95,68899,220104,092114,83295,626
410A
Dollars related to 405A above



824
410B
Dollars related to 405B above





411A
Dollars related to 406A above



824
411B
Dollars related to 406B above





412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water2,0782,0282,0202,084

421B
Number of residential accounts billed - Sewer408329323369

422A
Number of non-residential & bulk accounts billed - Water26414146

422B
Number of non-residential & bulk accounts billed - Sewer22201515

423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialKAREN CLONTZ

951.0
TitleFINANCE OFFICER

952.0
Date10/31/201110/31/201011/05/200910/01/310810/25/200710/27/2006
953.0
ContactKAREN CLONTZ

954.0
TitleFINANCE OFFICER

955.0
Phone828-396-7903




956.0
Fax828-396-8955




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Sawmills













201120102009200820072006








Population
5,2505,1235,1145,0845,0635,032
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
$681,180648,439641,805658,030638,747655,849
Total Operating Revenues Per Capita
$130127125129126130
Group Weighted Average Revenues Per Capita465442409396397412
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
95.63%83.93%72.61%73.71%86.35%82.83%
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
4.37%16.07%27.39%26.29%13.65%17.17%
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%13.76%0.00%0.00%0.00%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
0.00%0.00%0.00%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
6.34%33.20%33.27%38.44%27.13%25.35%
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
31.7129.4530.9026.4217.9120.12
Group Weighted Average
3.362.993.223.123.263.67
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
50.143.435.636.344.056.0
Group Weighted Average
53.357.765.252.352.853.8
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
2,230.92,606.32,994.52,551.01,847.81,587.3
Group Weighted Average
360.2368.6384.6439.3462.7413.2
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$241,58999,844274,378296,273243,404237,976








Debt to Equity
0.020.010.010.010.010.01
Group Weighted Average
0.410.400.400.310.280.25
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
2679121416
Group Weighted Average
924863806631533484
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$0000027,536










2005200420032002



$000276,731









Capital Contributions: Excluded from income above
$0258,07109,15416,51514,331
















Operating Statistics














Estimated population of the areas served Water00002,118NA
Estimated population of the areas served Sewer0000337NA








Number of Gallons of Water Processed (000) omitted114112,738,200107123,631134,101NA
Number of Gallons of Sewage Processed (000) omitted44,479,300451,2823,410NA








Number of Gallons of Water Billed (000) omitted9697,784,00098105,990100,368NA
Number of Gallons of Sewage Billed (000) omitted918,270,0001820,13716,768NA








Ratio of Water Billed to Water Processed0.843330.867350.915070.857310.74845NA
Ratio of Sewage Billed to Sewage Processed1.990704.078764.573980.392674.91730NA








Total Revenue from Water Sales522,577518,343517,369629,581526,350NA
Total Revenue from Sewage Sales107,162105,252106,216119,61499,610NA








Water Revenue per 1000 gallons of Sales




248.51275NA
Sewage Revenue per 1000 gallons of Sales




295.57864NA








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$4,835.095700.005305,265.025965.940005.16422NA
Residential Sewage Sales per thousand Gallons
0.005765,924.416625.940005.98860NA








Water Sales per thousand Gallons outside Municipal Limits



31.69231NA
Sewage Sales per thousand Gallons outside Municipal Limits




NA








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




Financial Graphs and Comparisons


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

20072008200920102011
Unit's FBA %298.58%325.10%213.55%252.27%196.68%
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
Municipality94.11%93.92%92.22%90.12%89.72%
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. Group9371698979
Statewide478456455449450






Municipal Population Group: 5,000 to 9,999






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Analysis of Revenue

20072008200920102011
Property Tax$6565646381
Utility132129125127130
Sales Tax151176167143112
Sales & Services2121212221
Intergovernmental48528813683
Debt Proceeds004200
Other Miscellaneous8965281920
Total$506508535510447

Go to top of page
Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$423,262
$81
Water/Sewer681,180
130
Electric0
0
Other Utilities0
0
Sales Tax590,670
112
Sales & Services112,597
21
Intergovernment436,909
83
Debt Proceeds0
0
Miscellaneous102,943
20
Total$2,347,561
$447





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$606,784
$116
Water/Sewer495,603
94
Electric0
0
Other Utilities0
0
Debt Service16,381
3
Transportation123,016
23
Public Safety0
0
Other1,179,240
225
Total$2,421,024
$461





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$616,661
$117
Water/Sewer Capital0
0
Electric Capital0
0
Capital Outlay261,352
50
Other Operating1,543,011
294
Total$2,421,024
$461





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






Last Updated 6/15/2012 11:50:11 AM