North Carolina
Department of State Treasurer
Financial Information
Town of Cameron

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

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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	$108,042	105,919	106,717	104,566	83,137	71,209
		Utility	84,308	83,131	81,929	77,991	75,061	73,474
		Sales Tax	54,118	54,188	57,719	65,432	65,366	62,296
		Sales & Services	23,781	23,491	23,730	23,923	24,522	25,084
		Intergovernmental	22,087	20,479	21,658	22,394	21,602	20,449
		Debt Proceeds	1,255	1,746	1,810	1,215	2,374	1,279
		Other Miscellaneous	4,852	42,516	34,965	23,637	211,723	14,871
		Total	$298,443	331,470	328,528	319,158	483,785	268,662

	Expenditures by Function
		Utility	$59,892	57,975	53,697	52,460	69,979	156,371
		Debt Service	11,263	10,637	11,100	10,417	10,771	11,096
		Transportation	25,041	21,115	17,800	48,928	17,865	21,640
		General Government	58,459	58,909	59,844	56,181	48,282	51,991
		Public Safety	85,466	90,245	80,291	85,575	76,030	72,506
		Other	44,834	101,286	37,433	31,123	234,306	39,703
		Total	$284,955	340,167	260,165	284,684	457,233	353,307

	Expenditures by Object
		Salaries & Wages	$146,105	133,148	124,069	119,988	124,932	127,268
		Capital Outlay	-	49,500	-	40,490	201,674	92,507
		Other Operating + Debt Service	138,850	157,519	136,096	124,206	130,627	133,532
		Total	$284,955	340,167	260,165	284,684	457,233	353,307


	Per Capita Revenues by Source
		Property Tax	$378	378	381	371	293	250
		Utility	295	297	293	277	264	258
		Sales Tax	190	194	206	232	230	219
		Sales & Services	83	84	85	85	86	88
		Intergovernmental	77	73	77	79	76	72
		Debt Proceeds	4	6	6	4	8	4
		Other Miscellaneous	17	152	125	84	746	52
		Total	$1,044	1,184	1,173	1,132	1,703	943

	Per Capita Expenditures by Function
		Utility	$209	207	192	186	246	549
		Debt Service	39	38	40	37	38	39
		Transportation	88	75	64	174	63	76
		General Government	204	211	212	200	170	183
		Public Safety	299	322	287	303	268	254
		Other	157	362	134	110	825	139
		Total	$996	1,215	929	1,010	1,610	1,240

	Per Capita Expenditures by Object
		Salaries & Wages	$511	476	443	425	440	447
		Capital Outlay	-	177	-	144	710	325
		Other Operating	485	562	486	441	460	468
		Total	$996	1,215	929	1,010	1,610	1,240

	Population Group		No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
		Number of Municipalites in Group	118	112	116	117	117	119
		Average Population In Group	264	256	261	260	259	260
		Town of Cameron Population	286	280	280	282	284	285
	Group Average Per Capita Revenues by Source
		Property Tax	888	614	450	506	464	472
		Utility	861	373	279	369	343	397
		Sales Tax	167	121	146	163	157	148
		Sales & Services	100	65	57	81	75	65
		Intergovernmental	465	442	569	536	462	330
		Debt Proceeds	46	640	29	35	23	242
		Other Miscellaneous	1,415	108	159	241	246	254
		Total	3,942	2,363	1,689	1,931	1,770	1,908

	Group Average Per Capita Expenditures by Function
		Utility	454	582	642	851	468	528
		Debt Service	318	181	71	134	82	175
		Transportation	154	162	114	204	145	154
		General Government	465	336	327	311	293	305
		Public Safety	432	278	234	254	212	239
		Other	737	910	258	348	482	291
		Total	2,560	2,449	1,646	2,102	1,682	1,692

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	592	454	348	400	361	369
		Capital Outlay	383	1,108	627	816	449	501
		Other Operating	1,585	887	671	886	872	822
		Total	2,560	2,449	1,646	2,102	1,682	1,692


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$214,295	248,322	246,432	236,571	408,468	186,803
	General Fund expenditures		213,800	271,555	195,368	221,807	376,483	185,840
	Operating transfers in		-	-	-	-	-	-
	Operating transfers out		-	-	-	-	-	-
	Capital leases and installment purchase proceeds		-	-	-	-	-	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		495	(23,233)	51,064	14,764	31,985	963

	Fund balance available (FBA):
		In dollars	$0	245,656	271,868	207,283	181,372	161,454
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	90.46	139.16	93.45	48.18	86.88
		Group weighted average FBA %	119.64	120.75	124.89	116.82	119.65	123.14
		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	$44,990	35,505	21,622	4,348	(14,377)	(8,531)
		Quick ratio	2.43	2.00	1.57	1.10	0.74	0.85
		Net income	(7,524)	(6,974)	(5,022)	(4,397)	(29,540)	(23,181)
		Cashflow from operations	23,571	24,907	28,978	27,872	4,257	3,487
		Depreciation & Amortization Expense	29,705	29,705	30,406	31,107	31,107	29,406



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

		Population at July 1st of the Previous Year	286	280	280	282	284	285
		Population Group	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
		Cash &Investments	$237,416	$314,947	$330,977	$251,458	$220,376	$203,209
		Investment Earnings	382	1,074	2,569	10,256	6,777	7,316
		Tax Rate Equivalent	0.0020	0.0056	0.0130	0.0542	0.0424	0.0491
		Tax Rate Equivalent Group weighted average	0.0020	0.0052	0.0140	0.0403	0.0513	0.0318
		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	$19,238,468	19,058,163	19,784,145	18,934,131	15,985,140	14,911,566
		Tax Rate	0.5750	0.5750	0.5750	0.5600	0.5600	0.4900
		Tax Rate Group weighted average	0.2606	0.3115	0.2821	0.2676	0.3651	0.3049
		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	101.92	100.94	86.15	87.73	75.64	81.67
		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	$19,571,178	19,745,299	21,020,129	18,934,131	17,828,619	15,347,433
		EffectiveTax Rate	0.5652	0.5550	0.5412	0.5600	0.5021	0.4761
		Group weighted average Effective Tax Rate	0.2656	0.3144	0.2430	0.2348	0.2762	0.2490
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	97.4500	97.0600	97.6500	98.8800	97.1000	97.5700
		Percent Collected Group weighted average	97.49	95.46	95.87	96.32	97.25	97.71
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	99.33	98.59	99.13	99.67	98.15	99.13
		Percent Collected Excluding Motor Vehicles Group weighted average	97.80	96.03	96.70	97.12	97.74	98.29
		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	87.10	85.36	86.19	90.84	87.85	82.91
		Percent Collected Motor Vehicles Only Group weighted average	82.90	83.33	82.99	84.77	83.59	84.25
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	17,806	13,762	13,301	9,555	10,067	7,575
		Tax Rate Equivalent	0.0926	0.0722	0.0672	0.0505	0.0630	0.0508
		Dominant County: Moore
	Debt Information
		Population Group	Under 500	Under 500	Under 500	Under 500	Under 500	Under 500
		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	$37,000	46,000	54,000	62,000	69,000	76,000
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	37,000	46,000	54,000	62,000	69,000	76,000
		Per Capita	$129	164	193	220	243	267
		Total Per Capita for the Population Group	479	591	161	155	201	217
		Total Per Capita Statewide	450	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.1891%	0.2330%	0.2569%	0.3275%	0.3870%	0.4952%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.1881%	0.3447%	0.0782%	0.0794%	0.1282%	0.1208%
		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	0	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	$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		286	280	280	282	284	285

1.5A	FISCAL	Governmental Activities Assets	300,490	301,446	324,196	270,158	257,071	221,500
1.5B	SUMMARY	Governmental Activities Liabilities	8,152	9,603	9,120	6,146	7,823	4,237
3.5A		Business Type Activities Assets	798,596	819,233	837,546	855,356	880,109	920,020
3.5B		Business Type Activities Liabilties	60,042	73,155	84,494	97,282	117,638	128,009
6.5A		Fiduciary Funds Assets
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy	104,683	104,266	105,679	102,436	81,934	70,352
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections	1,672	1,335	667	1,852	830	866
13.0		Penalties and Interest	1,687	318	371	278	373	-9
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax	188	195	85
16.0		1% Local Government Option Sales Tax	27,092	27,094	28,859	32,716	32,683	31,148
17.0		1/2% Local Government Option Sales Tax (40)	13,513	13,547	14,430	16,358	16,341	15,574
18.0		1/2% Local Government Option Sales Tax (42)	13,513	13,547	14,430	16,358	16,342	15,574
18.5		1/2% Local Government Option Sales Tax (44)
19.0		Privilege Licenses	30	50	30	54	30	55
19.2		Privilege -- All other privileges and pemits
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses	1,135	1,195	1,220	1,143	205
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.
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
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	12,394	11,649	10,809	10,292	10,594	9,180
45.0		Beer and Wine Tax	1,228	399	1,266	1,308	1,288	1,272
46.0		Powell Bill	8,465	8,431	9,583	10,794	9,720	9,997
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
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
61.0	LOCAL	Payments in Lieu of Taxes - Local
62.0	INTERGOV	General Government
63.0	REVENUES	Public 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		30,000
71.0	PERMITS	Building Permits
72.0	& FEES	Inspection Fees
72.1		Amusements licensing and permit taxes
73.0		Other Permits	11,975	11,885	11,985	12,380	12,460	14,260
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties
76.0		Airport
77.0		Fire Protection Charges
78.0		Solid Waste	11,806	11,606	11,745	11,543	12,062	10,824
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
86.0	UTILITY	Water and Sewer Charges	84,308	83,131	81,929	77,991	75,061	73,474
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	382	1,074	2,569	10,256	6,777	7,316
91.0		Special Assessments
92.0		Private Contributions and Donations	3,305	10,197	6,546	12,184	204,711	7,500
93.0		Sales of Materials and Fixed Assets
94.0		Sale of Real Property			24,600
95.0		Nongovt Contr For Streets & Traffic Signals
96.0		ABC Mixed Drink Surcharge
97.0		ABC Profit Distribution
98.0		Other Miscellaneous Revenues	1,255	1,746	1,810	1,215	2,374	1,279
99.0		Proceeds of Sale of Bonds and Notes
100.0		Proceeds of Capital Leases/Install Purchases
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
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E
110A		Administration - Salaries & Wages	33,462	31,321	29,830	27,915	19,359	18,938
110B		Administration - Other Direct	24,997	27,588	30,014	28,266	28,923	33,053
110C		Administration - Construction
110D		Administration - Purchase of P,P&E
111A		Elections - Salaries & Wages
111B		Elections - Other Direct
111C		Elections - Construction
111D		Elections - Purchase of P,P&E
112A		Finance - Salaries & Wages
112B		Finance - Other Direct
112C		Finance - Construction
112D		Finance - Purchase of P,P&E
113A		Taxes - Salaries & Wages
113B		Taxes - Other Direct
113C		Taxes - Construction
113D		Taxes - Purchase of P,P&E
114A		Legal - Salaries & Wages
114B		Legal - Other Direct
114C		Legal - Construction
114D		Legal - Purchase of P,P&E
115A		Public Buildings - Salaries & Wages
115B		Public Buildings - Other Direct
115C		Public Buildings - Construction
115D		Public Buildings - Purchase of P,P&E
116A		Court Facilities - Salaries & Wages
116B		Court Facilities - Other Direct
116C		Court Facilities - Construction
116D		Court Facilities - Purchase of P,P&E
117A		Central Services - Salaries & Wages
117B		Central Services - Other Direct
117C		Central Services - Construction
117D		Central Services - Purchase of P,P&E
118A		Gen. Govt. All Other - Salaries & Wages
118B		Gen. Govt. All Other - Other Direct
118C		Gen. Govt. All Other - Construction
118D		Gen. Govt. All Other - Purchase of P,P&E
119A	PUBLIC	Police & Comm - Traffic Control - Salaries and Wages	52,020	47,588	45,319	43,300	41,024	40,221
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	16,826	22,294	14,647	16,284	12,514	10,358
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	14,670	18,484	18,513	16,593	13,043	12,647
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				7,674	7,674	7,674
127A	TRANSPOR	Traffic Engineering - Salaries & Wages
127B	TATION	Traffic Engineering - Other Direct
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E
128A		Streets and Highways - Salaries & Wages	7,408	6,643	5,542	6,940	10,152	10,956
128B		Streets and Highways - Other Direct	17,633	14,472	12,258	9,172	7,713	10,684
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
130B		Powell Bill - Other Direct
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				32,816
136A	ENVIRON	Solid Waste - Salaries & Wages	12,559	11,225	10,032	9,548	20,279	20,798
136B	MENTAL	Solid Waste - Other Direct	17,656	17,747	19,223	18,872	20,027	18,905
136C	PROTECTION	Solid 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
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
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	9,989	6,615	6,048	2,703
153B	RECREATION	Recreation & Parks - Other Direct	4,630	16,199	2,130
153C		Recreation & Parks - Construction		49,500
153D		Recreation & Parks - Purchase of P,P&E					194,000
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	30,667	29,756	27,298	29,582	34,118	36,355
158B		Water & Sewer - Other Direct	29,225	28,219	26,399	22,878	35,861	35,183
158C		Water & Sewer - Construction						84,833
158D		Water & Sewer - Purchase of P,P&E
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	2,263	2,637	3,100	3,417	3,771	4,096
161D	SERVICE	Water & Sewer - Principal	9,000	8,000	8,000	7,000	7,000	7,000
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
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	1,950	1,879	1,812	1,724	1,775	1,606
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	94,909.	95,244.00	96,655.00	93,543.00	76,147.00	65,767.00
180.0		Current year's levy -- Motor vehicles (only)	17,166.	12,416.00	12,460.00	9,248.00	8,657.00	7,003.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	640.	1,346.00	841.00	307.00	1,410.00	572.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	2,215	1,818	1,721	847	1,052	1,197
183.0	DATA	Percentage of Taxes Collected - All Property %	97.45	97.06	97.65	98.88	97.10	97.57
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	99.33	98.59	99.13	99.67	98.15	99.13
185.0		Percentage of Taxes Collected - Motor Vehicles %	87.10	85.36	86.19	90.84	87.85	82.91
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	237,416	314,947	330,977	251,458	220,376	203,209
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	298,631	331,665	328,613	319,158	483,785	268,662
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In
194D		Amount - Net Revenues	298,631	331,665	328,613	319,158	483,785	268,662
		Calculated amount	298,631	331,665	328,613	319,158	483,785	268,662
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	284,955	340,167	260,165	284,684	457,233	353,307
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out
195D		Amount - Net Expenditures	284,955	340,167	260,165	284,684	457,233	353,307
		Calculated amount	284,955	340,167	260,165	284,684	457,233	353,307
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water					1,800
401B	Water /	Number of residential accounts billed Sewer
402A	Sewer	Amount processed and/or purchased in units Water	11	11	11	10,800	10,800
402B	Operations	Amount processed and/or purchased in units Sewer
403A		Total amount billed in units - Water	10	11	11	7,953	9,048
403B		Total amount billed in units - Sewer
404A		Of the total in 403A above how many units were Residential W	9	10	10	7,316	7,848
404B		Of the total in 403B above how many units were Residential S					1,800
405A		Of the total in 403 above, how many units were Outside Muni W
405B		Of the total in 403 above, how many units were Outside Muni S					1,800
406A		Of the total in 405A above how many units were Residential W
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	81,700	79,500	79,000	75,318	72,816
408A		Dollars related to 403A above
408B		Dollars related to 403B above	77,600	73,000	72,000	69,293	63,350
409A		Dollars related to 404A above
409B		Dollars related to 404B above					16,200
410A		Dollars related to 405A above
410B		Dollars related to 405B above					16,200
411A		Dollars related to 406A above
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above	190	190	190	187
421A		Number of residential accounts billed - Water
421B		Number of residential accounts billed - Sewer	12	12	12	14
422A		Number of non-residential & bulk accounts billed - Water
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	Carol Lucas
951.0		Title	Town Clerk/Finance Officer
952.0		Date	10/28/2011	Oct. 28, 2010	Nov. 16, 2009	Dec. 19, 2008	10/26/2007	10/30/2006
953.0		Contact	Carol Lucas
954.0		Title	Town Clerk/Finance Officer
955.0		Phone	910-245-3212
956.0		Fax	910-245-3212
957.0		E-Mail:

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

	2011	2010	2009	2008	2007	2006

Population	286	280	280	282	284	285
Population Group	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below	No Electric 499 and Below
Total Operating Revenues	$84,308	83,131	81,929	81,811	75,061	73,474
Total Operating Revenues Per Capita	$295	297	293	290	264	258
Group Weighted Average Revenues Per Capita	48	310	269	257	249	393
State Weighted Average Revenues Per Capita	7	272	252	255	255	249

% to Total Operating Revenues
Operating Expenses	106.27%	105.47%	102.65%	102.15%	134.67%	137.39%
Group Weighted Average	131.88%	116.25%	115.69%	122.36%	121.19%	98.70%
State Weighted Average	91.62%	83.21%	87.12%	84.06%	80.00%	79.32%

Operating Margin	-6.27%	-5.47%	-2.65%	-2.15%	-34.67%	-37.39%
Group Weighted Average	-31.88%	-16.25%	-15.69%	-22.36%	-21.19%	1.30%
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	19.34%	2.68%	5.24%	4.08%	4.88%	3.52%
State Weighted Average	27.09%	1.59%	1.20%	1.28%	1.10%	1.57%

Operating Transfers Out	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	0.62%	0.13%	2.45%	0.25%	2.36%	1.71%
State Weighted Average	52.67%	1.55%	2.65%	3.15%	1.86%	2.84%

Net Income before capital contributions	-8.92%	-8.39%	-6.13%	-5.37%	-39.35%	-31.55%
Group Weighted Average	368.53%	93.85%	67.24%	-15.32%	123.72%	65.04%
State Weighted Average	643.66%	15.82%	-9.92%	18.20%	25.61%	24.40%

Key Ratios and Cash Flow

Quick Ratio	2.43	2.00	1.57	1.10	0.74	0.85
Group Weighted Average	3.97	3.19	2.91	2.96	2.94	2.93
State Weighted Average	4.02	3.21	2.82	2.96	2.91	2.83

Days Sales in Receivables	8.0	34.2	31.4	35.6	31.9	38.8
Group Weighted Average	7.3	48.7	52.0	51.2	94.9	57.3
State Weighted Average	1.2	57.9	58.5	56.7	61.6	59.8

Days Cash on Hand	415.1	400.9	360.0	277.0	179.4	202.5
Group Weighted Average	-68.1	576.5	644.3	551.0	477.8	463.6
State Weighted Average	-16.4	614.6	560.8	588.9	647.0	571.9

Cash flow from Operations	$23,571	24,907	28,978	27,872	4,257	3,487

Debt to Equity	0.05	0.01	0.07	0.08	0.09	0.10
Group Weighted Average	0.09	0.07	0.06	0.07	0.08	0.11
State Weighted Average	0.22	0.59	0.54	0.54	0.55	0.55

Debt per Capita	129	32	193	220	243	267
Group Weighted Average	60	322	249	235	243	395
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
	$0	0	38,394	0

Capital Contributions: Excluded from income above	$0	0	0	0	0	0


Operating Statistics

Estimated population of the areas served Water	0	0	0	0	495	NA
Estimated population of the areas served Sewer	0	0	0	0	0	NA

Number of Gallons of Water Processed (000) omitted	11	11	11	10,800	10,800	NA
Number of Gallons of Sewage Processed (000) omitted	0	0	0	0	0	NA

Number of Gallons of Water Billed (000) omitted	10	11	11	7,953	9,048	NA
Number of Gallons of Sewage Billed (000) omitted	0	0	0	0	0	NA

Ratio of Water Billed to Water Processed	0.95048	1.00000	0.99099	0.73639	0.83778	NA
Ratio of Sewage Billed to Sewage Processed						NA

Total Revenue from Water Sales	81,700	79,500	79,000	75,318	72,816	NA
Total Revenue from Sewage Sales	0	0	0	0	0	NA

Water Revenue per 1000 gallons of Sales					147.10303	NA
Sewage Revenue per 1000 gallons of Sales						NA

Group Average Sales per thousand Gallons Water	$0.00008	$11.89213	$19.73896	$3,526.31757	$3,934.54117	NA
Group Average Sales per thousand Gallons Sewage	$0.00012	$30.88977	$26.02486	$3,520.56518	$4,077.93505	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	$8,622.22222	7,300.00000	7,200.00000	9.47143	8.07212	NA
Residential Sewage Sales per thousand Gallons						NA

Water Sales per thousand Gallons outside Municipal Limits					9.00000	NA
Sewage Sales per thousand Gallons outside Municipal Limits						NA

Total Water Sales per thousand gallons for Redistribution	$0.00000	0.00000	0.00000	0.00000	0.00000	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 %	48.18%	93.45%	139.16%	90.46%	0.00%
Group average FBA %	119.65%	116.82%	124.89%	120.75%	119.64%
State average Electric/Non Electric Group FBA %	37.39%	36.66%	37.89%	38.71%	26.68%
State average FBA %	36.54%	36.35%	119.65%	37.47%	29.01%

Municipal Population Group: No Electric 499 and Below

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2007 2008 2009 2010 2011

Municipality 97.10% 98.88% 97.65% 97.06% 97.45%

Pop. Group 97.25% 96.32% 95.87% 95.46% 97.49%

Statewide 97.58% 97.56% 97.34% 97.36% 97.59%

Municipal Population Group: No Electric 499 and Below

	2007	2008	2009	2010	2011
Municipality	97.10%	98.88%	97.65%	97.06%	97.45%
Pop. Group	97.25%	96.32%	95.87%	95.46%	97.49%
Statewide	97.58%	97.56%	97.34%	97.36%	97.59%

Municipal Population Group: No Electric 499 and Below

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2007 2008 2009 2010 2011

Municipality 243 220 193 164 129

Pop. Group 201 155 161 591 479

Statewide 478 456 455 449 450

Municipal Population Group: Under 500

	2007	2008	2009	2010	2011
Municipality	243	220	193	164	129
Pop. Group	201	155	161	591	479
Statewide	478	456	455	449	450

Municipal Population Group: Under 500

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2007 2008 2009 2010 2011

Property Tax $293 371 381 378 378

Utility 264 277 293 297 295

Sales Tax 230 232 206 194 190

Sales & Services 86 85 85 84 83

Intergovernmental 76 79 77 73 77

Debt Proceeds 8 4 6 6 4

Other Miscellaneous 746 84 125 152 17

Total $1,703 1,132 1,173 1,184 1,044

	2007	2008	2009	2010	2011
Property Tax	$293	371	381	378	378
Utility	264	277	293	297	295
Sales Tax	230	232	206	194	190
Sales & Services	86	85	85	84	83
Intergovernmental	76	79	77	73	77
Debt Proceeds	8	4	6	6	4
Other Miscellaneous	746	84	125	152	17
Total	$1,703	1,132	1,173	1,184	1,044

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2011
2011

Category Revenue
Per Capita

Property Tax $108,042
$378

Water/Sewer 0
0

Electric 84,308
295

Other Utilities 0
0

Sales Tax 54,118
190

Sales & Services 23,781
83

Intergovernment 22,087
77

Debt Proceeds 1,255
4

Miscellaneous 4,852
17

Total $298,443
$1,044

Municipal Population Group: No Electric 499 and Below

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2011
2011

Category Expenditures
Per Capita

General Government $58,459
$204

Water/Sewer 0
0

Electric 59,892
209

Other Utilities 0
0

Debt Service 11,263
39

Transportation 25,041
88

Public Safety 85,466
299

Other 44,834
157

Total $284,955
$996

Municipal Population Group: No Electric 499 and Below

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $146,105
$511

Water/Sewer Capital 0
0

Electric Capital 0
0

Capital Outlay 0
0

Other Operating 138,850
485

Total $284,955
$996

Municipal Population Group: No Electric 499 and Below

Last Updated 2/7/2012 2:14:15 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$108,042	$378
Water/Sewer	0	0
Electric	84,308	295
Other Utilities	0	0
Sales Tax	54,118	190
Sales & Services	23,781	83
Intergovernment	22,087	77
Debt Proceeds	1,255	4
Miscellaneous	4,852	17
Total	$298,443	$1,044

Municipal Population Group: No Electric 499 and Below

North CarolinaDepartment of State TreasurerFinancial InformationTown of Cameron

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Cameron