North Carolina
Department of State Treasurer
Financial Information
Town of Aberdeen

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
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Note: All data unless otherwise specified is for the 12 month period ending June, 30th of the designated year

Municipality Revenues and Expenditures Financial Profile Go to top of page			2011	2010	2009	2008	2007	2006
	Revenues by Source
		Property Tax	$2,903,870	2,909,173	2,732,778	2,592,350	2,051,177	1,813,099
		Utility	2,199,134	2,110,491	1,842,238	1,917,089	1,977,631	1,746,469
		Sales Tax	829,347	826,600	883,306	999,970	955,491	878,540
		Sales & Services	520,725	503,889	484,955	468,847	469,011	417,743
		Intergovernmental	1,566,770	1,222,834	1,361,076	1,346,404	731,333	505,145
		Debt Proceeds	151,052	291,931	152,212	230,817	1,234,752	109,854
		Other Miscellaneous	1,644,253	570,711	847,855	1,120,037	719,126	648,631
		Total	$9,815,151	8,435,629	8,304,420	8,675,514	8,138,521	6,119,481

	Expenditures by Function
		Utility	$2,572,168	2,137,047	2,070,225	2,061,305	2,533,996	1,644,508
		Debt Service	297,790	273,596	321,874	250,881	154,884	165,007
		Transportation	860,091	758,013	687,283	901,618	666,089	404,068
		General Government	713,162	978,917	730,497	732,571	605,058	490,444
		Public Safety	3,896,865	3,420,525	3,439,972	3,029,591	2,595,501	2,283,698
		Other	1,401,015	1,186,937	1,067,404	2,808,504	887,039	645,662
		Total	$9,741,091	8,755,035	8,317,255	9,784,470	7,442,567	5,633,387

	Expenditures by Object
		Salaries & Wages	$4,285,153	3,339,195	3,215,487	3,004,128	2,671,478	2,416,153
		Capital Outlay	1,937,574	779,289	975,568	2,687,405	1,449,587	485,855
		Other Operating + Debt Service	3,518,364	4,636,551	4,126,200	4,092,937	3,321,502	2,731,379
		Total	$9,741,091	8,755,035	8,317,255	9,784,470	7,442,567	5,633,387


	Per Capita Revenues by Source
		Property Tax	$455	549	572	565	463	430
		Utility	345	398	386	418	446	414
		Sales Tax	129	155	184	218	215	209
		Sales & Services	82	95	102	102	106	99
		Intergovernmental	246	231	285	294	165	120
		Debt Proceeds	24	55	32	50	278	26
		Other Miscellaneous	258	108	178	244	162	154
		Total	$1,539	1,591	1,739	1,891	1,835	1,452

	Per Capita Expenditures by Function
		Utility	$403	403	433	449	571	390
		Debt Service	47	52	67	55	35	39
		Transportation	135	143	144	197	150	96
		General Government	111	185	154	160	138	117
		Public Safety	611	645	720	660	585	542
		Other	220	224	223	612	200	153
		Total	$1,527	1,652	1,741	2,133	1,679	1,337

	Per Capita Expenditures by Object
		Salaries & Wages	$672	630	673	655	602	573
		Capital Outlay	304	147	204	586	327	115
		Other Operating	551	875	864	892	750	649
		Total	$1,527	1,652	1,741	2,133	1,679	1,337

	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
		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 Aberdeen Population	6,379	5,301	4,776	4,587	4,434	4,214
	Group Average Per Capita Revenues by Source
		Property Tax	352	342	346	336	310	306
		Utility	539	323	315	313	317	332
		Sales Tax	125	125	144	160	159	152
		Sales & Services	144	85	82	78	76	71
		Intergovernmental	251	198	179	175	172	159
		Debt Proceeds	107	53	152	111	24	28
		Other Miscellaneous	144	120	157	179	229	189
		Total	1,662	1,246	1,375	1,352	1,287	1,237

	Group Average Per Capita Expenditures by Function
		Utility	423	419	414	370	332	305
		Debt Service	79	103	100	102	96	98
		Transportation	89	95	95	110	111	112
		General Government	167	179	185	169	159	156
		Public Safety	303	323	318	318	310	280
		Other	240	220	219	230	235	209
		Total	1,301	1,339	1,331	1,299	1,243	1,160

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	450	431	429	414	405	390
		Capital Outlay	226	325	317	279	252	205
		Other Operating	624	583	585	606	584	564
		Total	1,300	1,339	1,331	1,299	1,241	1,159


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$5,811,511	5,819,750	5,547,393	5,775,569	4,831,379	4,178,557
	General Fund expenditures		6,173,119	6,399,649	5,880,531	5,647,638	4,761,314	3,988,879
	Operating transfers in		-	155,008	21,672	21,097	21,097	21,097
	Operating transfers out		-	-	-	500,000	-	-
	Capital leases and installment purchase proceeds		110,000	244,000	388,100	135,685	86,595	-
	Other items		-	-	-	-	-	66,198
	Excess of revenues and other sources over (under) expenditures and other uses		(251,608)	(180,891)	76,634	(215,287)	177,757	276,973

	Fund balance available (FBA):
		In dollars	$0	1,973,665	2,182,191	1,948,326	2,130,918	2,141,650
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	32.06	39.73	32.41	45.58	53.69
		Group weighted average FBA %	104.97	67.39	70.26	65.07	64.31	62.32
		State weighted average Non-Electric Group	26.68	38.71	37.89	36.66	37.39	37.38
		State weighted average FBA %	29.01	37.47	37.03	36.35	36.54	36.96


Enterprise Funds: Go to top of page
	Water/Sewer

	Combined financial results:
		Working capital	$2,272,553	2,647,548	2,684,235	2,872,562	2,831,788	3,204,624
		Quick ratio	11.73	12.34	12.89	20.57	12.98	20.51
		Net income	400,141	118,428	(92,734)	183,632	273,883	165,070
		Cashflow from operations	127,581	106,518	(12,283)	129,254	368,106	340,949
		Depreciation & Amortization Expense	300,525	330,749	336,071	311,363	319,026	316,321



Cash, Investments and Financing Go to top of page			2011	2010	2009	2008	2007	2006

		Population at July 1st of the Previous Year	6,379	5,301	4,776	4,587	4,434	4,214
		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
		Cash &Investments	$4,716,997	$4,472,684	$4,966,149	$4,897,855	$5,816,709	$5,257,440
		Investment Earnings	13,543	26,867	102,537	222,188	252,675	180,315
		Tax Rate Equivalent	0.0020	0.0040	0.0161	0.0370	0.0602	0.0438
		Tax Rate Equivalent Group weighted average	0.0027	0.0055	0.0130	0.0294	0.0437	0.0322
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2007	2007	2007	2007	2003	2003
		January 1, Prior Year Assessed Valuation	$673,044,864	672,344,493	635,317,856	600,764,380	419,383,009	411,764,055
		Tax Rate	0.4300	0.4300	0.4300	0.4300	0.4500	0.4300
		Tax Rate Group weighted average	0.2778	0.2552	0.2697	0.2669	0.3116	0.3191
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	98.30	96.52	94.12	100.00	89.66	97.16
		Assessment -to-Sales Ratio Group weighted average	102.19	102.84	92.17	90.92	83.51	91.52
		Assessment -to-Sales Ratio Statewide	101.47	98.27	90.81	88.53	88.41	92.28
		Assessed Valuation Adjusted for Assesment to Sales Ratio	$684,684,501	696,585,674	675,008,347	600,764,380	467,748,170	423,799,974
		EffectiveTax Rate	0.4227	0.4150	0.4047	0.4300	0.4035	0.4178
		Group weighted average Effective Tax Rate	0.2838	0.2624	0.2486	0.2427	0.2602	0.2921
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	99.0300	99.1100	99.0500	98.9900	98.8400	98.8800
		Percent Collected Group weighted average	96.58	95.40	95.41	95.81	96.70	96.72
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	99.54	99.67	99.61	99.74	99.71	99.76
		Percent Collected Excluding Motor Vehicles Group weighted average	97.33	97.43	97.55	98.06	97.99	98.08
		Percent Collected Excluding Motor Vehicles Statewide weighted average	98.35	98.23	98.30	98.65	98.59	98.61
		Percent Collected Motor Vehicles Only	90.60	89.68	90.70	88.89	89.07	89.56
		Percent Collected Motor Vehicles Only Group weighted average	85.29	85.60	85.23	85.75	86.04	86.22
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	178,516	173,166	182,164	184,523	172,711	159,506
		Tax Rate Equivalent	0.0265	0.0258	0.0287	0.0307	0.0412	0.0387
		Dominant County: Moore
	Debt Information
		Population Group	5,000 to 9,999	5,000 to 9,999	2,500 to 4,999	2,500 to 4,999	2,500 to 4,999	2,500 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 Debt	0	0	0	0	0	0
		Total General Obligation Debt	0	0	0	0	0	0
		Per Capita	$0	0	0	0	0	0
		Total Per Capita for the Population Group	79	89	158	152	149	162
		Total Per Capita Statewide	450	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%	0.0000%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.0680%	0.0786%	0.1078%	0.1101%	0.1223%	0.1565%
		Total per Assessed Valuation Adjusted for Current Year Sales - Statewide	0.4280%	0.4134%	0.3909%	0.4132%	0.4706%	0.5275%
		Total Authorized but not Issued General Obligation Debt

		Installment Sales Purchases and Lease Obligations
		--Enterprise	$0	0	0	0	0	0
		--General Government	1,878,233	800,000	866,667	974,797	1,079,803	116,391
		Total*	$1,878,233	800,000	866,667	974,797	1,079,803	116,391
		* 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 Go to top of page
Line	Section	Description	2011	2010	2009	2008	2007	2006
	Population at July 1st of the Previous Year Adjusted for Boundry Changes		6,379	5,301	4,776	4,587	4,434	4,214

1.5A	FISCAL	Governmental Activities Assets	9,101,910	7,962,307	8,234,217	8,098,029	7,144,302	5,591,454
1.5B	SUMMARY	Governmental Activities Liabilities	3,091,628	1,917,413	1,796,254	1,719,982	1,632,960	617,371
3.5A		Business Type Activities Assets	9,202,305	8,803,902	8,655,146	8,667,138	8,573,319	8,222,314
3.5B		Business Type Activities Liabilties	265,476	286,942	256,614	175,872	265,685	188,563
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy	2,861,621	2,870,258	2,700,751	2,562,024	2,024,022	1,786,918
11.0	TAX	Current Collections of Special Tax Districts	61,585	65,047	75,217	72,351	65,698	63,873
12.0	REVENUES	Prior Years' Levy Collections	27,313	20,972	15,697	16,678	16,320	15,713
13.0		Penalties and Interest	14,936	17,943	16,330	13,648	10,835	10,468
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax	4,373	3,472	1,381
16.0		1% Local Government Option Sales Tax	419,851	401,559	377,791	396,121	379,283	369,694
17.0		1/2% Local Government Option Sales Tax (40)	210,634	204,945	198,980	212,502	202,530	174,429
18.0		1/2% Local Government Option Sales Tax (42)	205,319	196,615	196,728	210,484	200,624	172,836
18.5		1/2% Local Government Option Sales Tax (44)	-6,457	23,481	109,807	180,863	173,054	161,581
19.0		Privilege Licenses	40,522	25,103	25,673	21,685	21,766	20,167
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses	16,259	14,043	11,258	10,017	42,692	71,312
23.0		Local Occupancy Tax
24.0		Prepared Food Tax
25.0		911 Charges
26.0		Gross Short Term lease and Rental Tax
27.0	FEDERAL	Payments In Lieu of Taxes - Federal
28.0	INTERGOV	Equitable Sharing of Fed. Forfeited Prop.
29.0	REVENUES	General 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.	517,185	155,439	291,865	366,302	46,472
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
39.0	STATE	Payments In Lieu of Taxes - State
40.0	INTERGOV	Unauthorized Substance Tax
41.0	REVENUES	Transitional Hold Harmless	201,629	167,454	56,398		11,762	31,280
42.0		Wireless Enhanced 911 Service Charges
42.1		Emergency Telephone Services Fund (ETSF) Revenues (Do not include interest)
42.2		ETSF Interest Income
43.0		Piped Natural Gas Charge Distribution
44.0		Utility Franchise Tax	453,448	449,752	425,798	433,242	319,818	253,182
45.0		Beer and Wine Tax	23,364	7,320	20,600	20,425	19,042	17,951
46.0		Powell Bill	166,784	161,535	161,821	250,957	151,163	148,167
50.0		Court Fees - Facilities and Arrest Fees	14,762	15,357	12,056	12,544	14,583	9,111
51.0		General Government
52.0		Public Safety	189,583		183,021	262,934	168,493	45,454
53.0		Transportation - Streets
54.0		Transportation - All Other
55.0		Environmental Protection			50,000
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	15		159,517
61.0	LOCAL	Payments in Lieu of Taxes - Local
62.0	INTERGOV	General Government
63.0	REVENUES	Public Safety		265,977
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				340,483
71.0	PERMITS	Building Permits	160,250	127,763	187,436	188,230	197,358	224,520
72.0	& FEES	Inspection Fees	18,183
72.1		Amusements licensing and permit taxes
73.0		Other Permits		16,596	21,110	24,850	27,135	31,062
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties	205,704	203,044	207,219	215,725	199,825	164,692
76.0		Airport
77.0		Fire Protection Charges
78.0		Solid Waste	267,071	244,903	221,114	211,866	202,833	195,018
79.0		Ambulance and Rescue Squad Charges
80.0		Cemeteries
81.0		Recreation Service Revenues	47,950	39,346	35,512	16,406	39,218	26,971
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
86.0	UTILITY	Water and Sewer Charges	2,199,134	2,110,491	1,842,238	1,917,089	1,977,631	1,746,469
87.0	REVENUES	Electric Charges
88.0		Gas Charges
88.1		Storm Water Fees
89.0	MISC.	Investment Earnings - Bond Proceeds
90.0	REVENUES	Investment Earnings - All Other Funds	13,543	26,867	102,537	222,188	252,675	180,315
91.0		Special Assessments
92.0		Private Contributions and Donations
93.0		Sales of Materials and Fixed Assets	31,427	18,988	4,120
94.0		Sale of Real Property				16,098	2,628	7,116
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge	47,584	48,900	53,514	113,300	49,714	15,130
97.0		ABC Profit Distribution
98.0		Other Miscellaneous Revenues	151,052	291,931	152,212	230,817	234,752	109,854
99.0		Proceeds of Sale of Bonds and Notes					1,000,000
100.0		Proceeds of Capital Leases/Install Purchases	1,254,900	244,000	388,100	135,685	86,595	66,198
101.0		Other
102.0	NON-REV	School - Current Levy Collections
103.0	RECEIPTS	Prior Years' Levy Collections
104.0		Tax Collections for Other Units
105.0		Utilities Customer's Deposits
106.0		Deposits Other than Utility
107.0		Prepaid Taxes
108.0		Prepaid Privilege Licenses
109A	PART 4	Governing Body - Salaries & Wages
109B	GENERAL	Governing Body - Other Direct	19,692	27,245	20,085	23,262	19,797	22,205
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages	230,508	192,271	220,512	192,528	164,873	150,331
110B		Administration - Other Direct	-45,623	55,915	18,334	25,529	37,428	38,774
110C		Administration - Construction
110D		Administration - Purchase of P,P&E		6,717	32,885	7,833
111A		Elections - Salaries & Wages
111B		Elections - Other Direct
111C		Elections - Construction
111D		Elections - Purchase of P,P&E
112A		Finance - Salaries & Wages	168,839	135,805	115,821	91,473	82,942	78,225
112B		Finance - Other Direct	113,765	129,479	122,304	103,010	91,927	86,711
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	204,082	293,423	156,869	265,184	178,348	75,217
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	21,899	138,062	43,687	23,752	29,743	38,981
118C		Gen. Govt. All Other - Construction
118D		Gen. Govt. All Other - Purchase of P,P&E
119A	PUBLIC	Police & Comm - Traffic Control - Salaries and Wages	1,611,280	1,136,570	1,058,509	1,045,629	951,199	896,460
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	200,244	560,990	514,434	477,637	433,009	402,301
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E	109,414	175,251	86,493	130,329	171,424	125,152
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	805,503	635,567	606,699	552,021	423,106	304,143
122B		Fire - Other Direct	233,994	446,253	383,379	364,980	290,989	198,473
122C		Fire - Construction	358,093
122D		Fire - Purchase of P,P&E	91,112	32,145	310,774	168,003	24,856	73,433
123A		Inspectors - Salaries & Wages	278,892	229,199	208,691	166,230	171,525	161,402
123B		Inspectors - Other Direct	135,008	130,580	194,415	72,042	82,799	77,119
123C		Inspectors - Construction
123D		Inspectors - Purchase of P,P&E			10,629
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
127A	TRANSPOR	Traffic Engineering - Salaries & Wages
127B	TATION	Traffic Engineering - Other Direct		63,394	74,360	66,907	66,123	63,719
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E
128A		Streets and Highways - Salaries & Wages	231,250	259,836	250,937	214,838	190,102	178,916
128B		Streets and Highways - Other Direct	178,796	218,659	225,726	166,056	154,331	139,957
128C		Streets and Highways - Construction
128D		Streets and Highways - Purchase of P,P&E	132,434		38,835
129A		Street Cleaning - Salaries & Wages	73,044
129B		Street Cleaning - Other Direct	12,515
129C		Street Cleaning - Construction
129D		Street Cleaning - Purchase of P,P&E
130A		Powell Bill - Salaries & Wages
130B		Powell Bill - Other Direct	232,052	216,124	97,425	453,817	255,533	21,476
130C		Powell Bill - Construction
130D		Powell Bill - Purchase of P,P&E
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
136A	ENVIRON	Solid Waste - Salaries & Wages	226,134	164,627	150,658	153,993	140,868	149,679
136B	MENTAL	Solid Waste - Other Direct	165,298	383,692	236,340	258,415	178,384	175,908
136C	PROTECTION	Solid Waste - Construction
136D		Solid Waste - Purchase of P,P&E		126,770		8,584	125,606
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
140A	ECONOMIC	Planning & Zoning - Salaries & Wages
140B	& PHYSICAL	Planning & Zoning - Other Direct
140C	DEVELOP	Planning & 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	637,696	218,339	308,965	371,745	41,029
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
146A	HUMAN	Health - Salaries & Wages
146B	SERVICES	Health - 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
153A	CULTURE	Recreation & Parks - Salaries & Wages	203,588	160,268	170,519	144,075	132,921	135,196
153B	RECREATION	Recreation & Parks - Other Direct	93,700	120,822	138,378	137,789	112,246	169,879
153C		Recreation & Parks - Construction	15		57,534	1,703,782	106,229
153D		Recreation & Parks - Purchase of P,P&E	74,584	12,419	5,010	30,121	49,756	15,000
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
158A	UTILITY	Water & Sewer - Salaries & Wages	456,115	425,052	433,141	443,341	413,942	361,801
158B		Water & Sewer - Other Direct	1,581,827	1,504,347	1,512,641	1,350,956	1,189,367	1,010,437
158C		Water & Sewer - Construction
158D		Water & Sewer - Purchase of P,P&E	534,226	207,648	124,443	267,008	930,687	272,270
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
161B	DEBT	Water & Sewer - Interest & Fees
161D	SERVICE	Water & Sewer - Principal
162B		Electric - Interest & Fees
162D		Electric - Principal
163B		Gas - Interest & Fees
163D		Gas - Principal
164B		School - Interest & Fees
164D		School - Principal
165B		Hospital - Interest & Fees
165D		Hospital - Principal
166B		All Other - Interest & Fees	44,151	46,866	49,314	50,373	12,320	12,704
166D		All Other - Principal	253,639	226,730	272,560	200,508	142,564	152,303
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement
170B		Separation Allowance - Other Employees
171B		Supplemental Retirement - Law Enforcement	73,325	73,970	65,949	52,720	46,594	45,215
172B		Fringe Benefits Other
173A	INTERGOV	Multi-Cnty Libr Dis,Cnty,Or Other - Recipient
173B	EXPEND	Multi-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 vehicles	2,723,774.	2,731,940.00	2,559,631.00	2,413,044.00	1,876,118.00	1,645,982.00
180.0		Current year's levy -- Motor vehicles (only)	165,982.	164,215.00	172,259.00	178,270.00	167,274.00	155,479.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	12,534.	8,951.00	9,905.00	6,253.00	5,437.00	4,027.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	15,601	16,947	16,026	19,813	18,291	16,227
183.0	DATA	Percentage of Taxes Collected - All Property %	99.03	99.11	99.05	98.99	98.84	98.88
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	99.54	99.67	99.61	99.74	99.71	99.76
185.0		Percentage of Taxes Collected - Motor Vehicles %	90.60	89.68	90.70	88.89	89.07	89.56
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
189A	PART 7	Cash On Hand & in Bank - Debt Service
189B	CASH &	Cash On Hand & in Bank - Construction Bond
189C	INVEST	Cash On Hand & in Bank - All Other	4,716,997	4,472,684	4,966,149	4,897,855	5,816,709	5,257,440
190A	PART	Appropriations Made During FY - B(1) - B(7)
190B	8	Expenditures 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
194A	PART 9	Amount - Total Revenues	9,819,524	8,594,109	8,327,473	9,246,611	8,289,618	6,140,578
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In		155,008	21,672	571,097	151,097	21,097
194D		Amount - Net Revenues	9,819,524	8,439,101	8,305,801	8,675,514	8,138,521	6,119,481
		Calculated amount	9,819,524	8,439,101	8,305,801	8,675,514	8,138,521	6,119,481
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	9,741,091	8,910,043	8,338,927	10,355,567	7,593,664	5,654,484
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out		155,008	21,672	571,097	151,097	21,097
195D		Amount - Net Expenditures	9,741,091	8,755,035	8,317,255	9,784,470	7,442,567	5,633,387
		Calculated amount	9,741,091	8,755,035	8,317,255	9,784,470	7,442,567	5,633,387
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water					13,568
401B	Water /	Number of residential accounts billed Sewer					4,670
402A	Sewer	Amount processed and/or purchased in units Water	536	434	436		421,623
402B	Operations	Amount processed and/or purchased in units Sewer	227	244	244	225,725	188,153
403A		Total amount billed in units - Water	4			402,688	421,623
403B		Total amount billed in units - Sewer	3			192,655,000	188,153
404A		Of the total in 403A above how many units were Residential W	4			158,789	142,143
404B		Of the total in 403B above how many units were Residential S					16,411
405A		Of the total in 403 above, how many units were Outside Muni W					2,556
405B		Of the total in 403 above, how many units were Outside Muni S					13,568
406A		Of the total in 405A above how many units were Residential W					1,972
406B		Of the total in 405B above how many units were Residential S					151,060
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	246,074	1	1	1,131,675	1,135,628
408A		Dollars related to 403A above	156,039		1	664,599	624,745
408B		Dollars related to 403B above	114,018			526,381	456,554
409A		Dollars related to 404A above	85,071			372,668	329,087
409B		Dollars related to 404B above					91,306
410A		Dollars related to 405A above					17,351
410B		Dollars related to 405B above					74,696
411A		Dollars related to 406A above					12,830
411B		Dollars related to 406B above					302,120
412A		Dollars related to 407A above
412B		Dollars related to 407B above	3,582	3,488	3,445	3,411
421A		Number of residential accounts billed - Water	2,719	2,646	2,616	2,558
421B		Number of residential accounts billed - Sewer	817	807	781	756
422A		Number of non-residential & bulk accounts billed - Water	576	569	569	550
422B		Number of non-residential & bulk accounts billed - Sewer	2	2	2	2	2	2
423A		Estimated percentage of accounts outside of municipal limits



950.0		Official	Beth Wentland
951.0		Title	Finance Director
952.0		Date	11/28/2011	11/23/2010	12/14/2009	12/19/2008	11/21/2007	11/17/2006
953.0		Contact	Beth Wentland
954.0		Title	Finance Director
955.0		Phone	910-944-1115
956.0		Fax	910-944-7459
957.0		E-Mail:

Go to top of page Key Ratios and Operations Statistics of Water and Sewer Systems for
Town of Aberdeen

	2011	2010	2009	2008	2007	2006

Population	6,379	5,301	4,776	4,587	4,434	4,214
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	$0	2,110,491	1,842,238	1,917,089	1,977,631	1,746,469
Total Operating Revenues Per Capita	$0	398	386	418	446	414
Group Weighted Average Revenues Per Capita	17	261	244	235	242	255
State Weighted Average Revenues Per Capita	7	272	252	255	255	249

% to Total Operating Revenues
Operating Expenses	0.00%	107.09%	123.86%	109.84%	97.36%	96.68%
Group Weighted Average	82.20%	92.72%	91.41%	92.91%	90.03%	86.35%
State Weighted Average	91.62%	83.21%	87.12%	84.06%	80.00%	79.32%

Operating Margin	0.00%	-7.09%	-23.86%	-9.84%	2.64%	3.32%
Group Weighted Average	17.80%	7.28%	8.59%	7.09%	9.97%	13.65%
State Weighted Average	8.38%	16.79%	12.88%	15.94%	20.00%	20.68%

Operating Transfers In	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	21.89%	1.69%	1.70%	1.04%	1.49%	1.56%
State Weighted Average	27.09%	1.59%	1.20%	1.28%	1.10%	1.57%

Operating Transfers Out	0.00%	0.00%	1.18%	1.10%	1.07%	1.21%
Group Weighted Average	67.66%	3.09%	9.31%	3.10%	2.59%	1.83%
State Weighted Average	52.67%	1.55%	2.65%	3.15%	1.86%	2.84%

Net Income before capital contributions	0.00%	-1.91%	-5.03%	9.58%	13.85%	9.45%
Group Weighted Average	85.84%	19.63%	12.72%	18.01%	5.29%	17.80%
State Weighted Average	643.66%	15.82%	-9.92%	18.20%	25.61%	24.40%

Key Ratios and Cash Flow

Quick Ratio	11.73	12.34	12.89	20.57	12.98	20.51
Group Weighted Average	3.75	2.97	3.21	3.12	3.25	3.67
State Weighted Average	4.02	3.21	2.82	2.96	2.91	2.83

Days Sales in Receivables	8.0	114.3	111.0	111.7	135.3	134.1
Group Weighted Average	3.4	59.4	63.6	54.7	55.3	55.7
State Weighted Average	1.2	57.9	58.5	56.7	61.6	59.8

Days Cash on Hand	0.0	440.9	448.4	507.4	571.9	788.0
Group Weighted Average	-50.1	424.6	493.9	540.8	562.2	488.8
State Weighted Average	-16.4	614.6	560.8	588.9	647.0	571.9

Cash flow from Operations	$127,581	106,518	-12,283	129,254	368,106	340,949

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.38	0.31	0.30	0.25	0.26	0.25
State Weighted Average	0.22	0.59	0.54	0.54	0.55	0.55

Debt per Capita	0	0	0	0	0	6
Group Weighted Average	20	384	357	309	307	288
State Weighted Average	8	897	783	781	761	733

Capital Expenditures:	2011	2010	2009	2008	2007	2006
	$0	0	0	0	0	0

	2005	2004	2003	2002
	$277,290	71,172	83,351	146,767

Capital Contributions: Excluded from income above	$522,905	158,664	0	0	0	0


Operating Statistics

Estimated population of the areas served Water	0	0	0	0	5,838	NA
Estimated population of the areas served Sewer	0	0	0	0	4,670	NA

Number of Gallons of Water Processed (000) omitted	536	434	436	0	421,623	NA
Number of Gallons of Sewage Processed (000) omitted	227	244	244	225,725	188,153	NA

Number of Gallons of Water Billed (000) omitted	4	0	0	402,688	421,623	NA
Number of Gallons of Sewage Billed (000) omitted	3	0	0	192,655,000	188,153	NA

Ratio of Water Billed to Water Processed	0.00821	0.00000	0.00089		1.00000	NA
Ratio of Sewage Billed to Sewage Processed	0.01451	0.00000	0.00078	853.49430	1.00000	NA

Total Revenue from Water Sales	246,074	1	1	1,131,675	1,135,628	NA
Total Revenue from Sewage Sales	156,039	0	1	664,599	624,745	NA

Water Revenue per 1000 gallons of Sales					194.52347	NA
Sewage Revenue per 1000 gallons of Sales					133.77837	NA

Group Average Sales per thousand Gallons Water	$0.00602	$146.64376	$40.01634	$1,510.62899	$1,842.80047	NA
Group Average Sales per thousand Gallons Sewage	$0.00883	$94.75591	$48.91229	$1,673.88245	$2,249.50353	NA

State Average Sales per thousand Gallons Water	$0.00381	$25.16691	$28.47236	$12,972.02948	$5,350.70834	NA
State Average Sales per thousand Gallons Sewage	$0.00272	$48.57325	$47.83284	$11,816.81710	$3,994.76021	NA

Residential Water Sales per thousand Gallons	$32,576.57143		0.00000	3.31497	3.21193	NA
Residential Sewage Sales per thousand Gallons	$31,507.77778		0.00000	0.00355	3.38445	NA

Water Sales per thousand Gallons outside Municipal Limits					5.56371	NA
Sewage Sales per thousand Gallons outside Municipal Limits					6.78834	NA

Total Water Sales per thousand gallons for Redistribution	$0.00000	0.00000	0.00000	0.00000	302,120.00000	NA
Total Sewage Sales per thousand gallons for Redistribution	$0.00000	0.00000	0.00000	0.00000	0.00000	NA

Financial Graphs and Comparisons

Analysis of Available Fund Balance: General Fund
Analysis of Property Tax Collection %
Analysis of General Obligation Debt
Analysis of Revenue (5 years)
Analyis of Revenue (most recent fiscal year)
Analysis of Expenditures by Function
Analysis of Expenditures by Object

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Analysis of Available Fund Balance: General Fund

	2007	2008	2009	2010	2011
Unit's FBA %	45.58%	32.41%	39.73%	32.06%	0.00%
Group average FBA %	64.31%	65.07%	70.26%	67.39%	104.97%
State average Electric/Non Electric Group FBA %	37.39%	36.66%	37.89%	38.71%	26.68%
State average FBA %	36.54%	36.35%	64.31%	37.47%	29.01%

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

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2007 2008 2009 2010 2011

Municipality 98.84% 98.99% 99.05% 99.11% 99.03%

Pop. Group 96.70% 95.81% 95.41% 95.40% 96.58%

Statewide 97.58% 97.56% 97.34% 97.36% 97.59%

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

	2007	2008	2009	2010	2011
Municipality	98.84%	98.99%	99.05%	99.11%	99.03%
Pop. Group	96.70%	95.81%	95.41%	95.40%	96.58%
Statewide	97.58%	97.56%	97.34%	97.36%	97.59%

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

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2007 2008 2009 2010 2011

Municipality 0 0 0 0 0

Pop. Group 149 152 158 89 79

Statewide 478 456 455 449 450

Municipal Population Group: 5,000 to 9,999

	2007	2008	2009	2010	2011
Municipality	0	0	0	0	0
Pop. Group	149	152	158	89	79
Statewide	478	456	455	449	450

Municipal Population Group: 5,000 to 9,999

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2007 2008 2009 2010 2011

Property Tax $463 565 572 549 455

Utility 446 418 386 398 345

Sales Tax 215 218 184 155 129

Sales & Services 106 102 102 95 82

Intergovernmental 165 294 285 231 246

Debt Proceeds 278 50 32 55 24

Other Miscellaneous 162 244 178 108 258

Total $1,835 1,891 1,739 1,591 1,539

	2007	2008	2009	2010	2011
Property Tax	$463	565	572	549	455
Utility	446	418	386	398	345
Sales Tax	215	218	184	155	129
Sales & Services	106	102	102	95	82
Intergovernmental	165	294	285	231	246
Debt Proceeds	278	50	32	55	24
Other Miscellaneous	162	244	178	108	258
Total	$1,835	1,891	1,739	1,591	1,539

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2011
2011

Category Revenue
Per Capita

Property Tax $2,903,870
$455

Water/Sewer 0
0

Electric 2,199,134
345

Other Utilities 0
0

Sales Tax 829,347
129

Sales & Services 520,725
82

Intergovernment 1,566,770
246

Debt Proceeds 151,052
24

Miscellaneous 1,644,253
258

Total $9,815,151
$1,539

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

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2011
2011

Category Expenditures
Per Capita

General Government $713,162
$111

Water/Sewer 0
0

Electric 2,572,168
403

Other Utilities 0
0

Debt Service 297,790
47

Transportation 860,091
135

Public Safety 3,896,865
611

Other 1,401,015
220

Total $9,741,091
$1,527

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

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $4,285,153
$672

Water/Sewer Capital 0
0

Electric Capital 534,226
84

Other Capital 1,403,348
220

Other Operating 3,518,364
551

Total $9,741,091
$1,527

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

Last Updated 2/7/2012 2:09:07 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$2,903,870	$455
Water/Sewer	0	0
Electric	2,199,134	345
Other Utilities	0	0
Sales Tax	829,347	129
Sales & Services	520,725	82
Intergovernment	1,566,770	246
Debt Proceeds	151,052	24
Miscellaneous	1,644,253	258
Total	$9,815,151	$1,539

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

North CarolinaDepartment of State TreasurerFinancial InformationTown of Aberdeen

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Aberdeen