North Carolina
Department of State Treasurer
Financial Information
Town of Wagram

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

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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	$166,293	156,972	-	146,368	145,990	136,898
		Utility	236,304	235,008	-	206,386	220,516	197,894
		Sales Tax	55,490	57,822	-	65,453	57,384	55,837
		Sales & Services	53,256	53,641	-	37,411	35,401	36,252
		Intergovernmental	306,545	465,200	-	71,596	60,585	58,836
		Debt Proceeds	13,343	20,069	-	13,272	-	-
		Other Miscellaneous	255,938	2,789	-	13,683	21,974	8,768
		Total	$1,087,169	991,501	-	554,169	541,850	494,485

	Expenditures by Function
		Utility	$208,459	199,535	-	183,738	184,783	157,155
		Debt Service	41,883	36,545	-	13,775	-	-
		Transportation	103,145	101,973	-	121,407	89,542	89,852
		General Government	69,566	84,471	-	120,897	75,847	83,569
		Public Safety	124,610	118,837	-	79,706	129,423	128,222
		Other	500,264	413,888	-	9,128	10,255	1,100
		Total	$1,047,927	955,249	-	528,651	489,850	459,898

	Expenditures by Object
		Salaries & Wages	$217,262	210,091	-	176,444	190,686	201,489
		Capital Outlay	494,573	443,473	-	48,725	50,278	6,415
		Other Operating + Debt Service	336,092	301,685	-	303,482	248,886	251,994
		Total	$1,047,927	955,249	-	528,651	489,850	459,898


	Per Capita Revenues by Source
		Property Tax	$198	204	-	189	187	176
		Utility	282	305	-	266	283	254
		Sales Tax	67	74	-	85	74	72
		Sales & Services	63	70	-	48	45	46
		Intergovernmental	365	603	-	92	78	75
		Debt Proceeds	16	26	-	17	-	-
		Other Miscellaneous	305	4	-	18	28	11
		Total	$1,296	1,286	-	715	695	634

	Per Capita Expenditures by Function
		Utility	$248	259	-	237	237	201
		Debt Service	50	47	-	18	-	-
		Transportation	123	132	-	157	115	115
		General Government	83	110	-	155	97	109
		Public Safety	149	154	-	103	166	164
		Other	596	537	-	12	13	1
		Total	$1,249	1,239	-	682	628	590

	Per Capita Expenditures by Object
		Salaries & Wages	$259	272	-	228	244	258
		Capital Outlay	589	575	-	63	64	8
		Other Operating	401	392	-	391	320	324
		Total	$1,249	1,239	-	682	628	590

	Population Group		No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999
		Number of Municipalites in Group	88	99	94	96	96	95
		Average Population In Group	714	727	726	729	726	727
		Town of Wagram Population	839	771	777	775	780	780
	Group Average Per Capita Revenues by Source
		Property Tax	393	411	400	400	335	298
		Utility	445	425	444	423	366	312
		Sales Tax	129	135	165	190	167	155
		Sales & Services	81	67	58	55	51	47
		Intergovernmental	272	320	399	298	361	357
		Debt Proceeds	88	35	90	96	29	45
		Other Miscellaneous	193	146	180	178	232	165
		Total	1,601	1,539	1,736	1,640	1,541	1,379

	Group Average Per Capita Expenditures by Function
		Utility	563	441	428	437	404	484
		Debt Service	118	105	110	97	83	71
		Transportation	114	135	122	148	153	117
		General Government	246	258	309	321	313	224
		Public Safety	308	283	301	294	250	241
		Other	205	279	382	291	279	292
		Total	1,554	1,501	1,652	1,588	1,482	1,429

	Group Average Per Capita Expenditures by Object
		Salaries & Wages	426	425	419	406	352	309
		Capital Outlay	320	241	302	298	334	370
		Other Operating	808	835	931	884	796	750
		Total	1,554	1,501	1,652	1,588	1,482	1,429


General Fund Go to top of page			2011	2010	2009	2008	2007	2006
	General Fund revenues		$351,163	346,432	337,624	340,428	332,135	318,669
	General Fund expenditures		331,329	322,799	283,135	295,013	305,068	296,397
	Operating transfers in		20,000	-	-	-	2,645	-
	Operating transfers out		-	11,000	22,000	30,625	25,000	25,000
	Capital leases and installment purchase proceeds		-	-	-	-	22,569	-
	Other items		-	-	-	-	-	-
	Excess of revenues and other sources over (under) expenditures and other uses		39,834	12,633	32,489	14,790	27,281	(2,728)

	Fund balance available (FBA):
		In dollars	$0	403,200	393,417	364,016	365,875	338,133
		FBA as a % of GF Net Expenditures:
		Unit's FBA %	0.00	120.79	128.93	111.79	118.98	105.21
		Group weighted average FBA %	125.41	100.58	103.21	88.65	100.61	101.57
		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	$249,359	224,814	204,474	196,232	204,264	190,578
		Quick ratio	9.27	8.58	9.18	11.55	12.58	12.72
		Net income	(89,592)	(65,795)	(83,719)	(89,048)	(67,286)	(73,113)
		Cashflow from operations	32,434	47,840	40,180	31,078	32,917	45,338
		Depreciation & Amortization Expense	101,066	98,932	96,799	100,976	99,548	99,404



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

		Population at July 1st of the Previous Year	839	771	777	775	780	780
		Population Group	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999
		Cash &Investments	$854,405	$785,427	$0	$735,988	$730,106	$648,152
		Investment Earnings	2,145	1,169	0	11,451	20,606	7,970
		Tax Rate Equivalent	0.0086	0.0048	0.0000	0.0490	0.0908	0.0357
		Tax Rate Equivalent Group weighted average	0.0034	0.0051	0.0185	0.0245	0.0375	0.0327
		Tax Rate Equivalent Statewide weighted average	0.0156	0.0247	0.0133	0.0524	0.0920	0.0573
		Latest year of Revaluation	2003	2003	2003	2003	2003	2003
		January 1, Prior Year Assessed Valuation	$24,977,555	24,482,557	24,515,928	23,364,953	22,704,468	22,356,196
		Tax Rate	0.6500	0.6500	0.6500	0.6500	0.6500	0.6500
		Tax Rate Group weighted average	0.2132	0.1922	0.1910	0.1936	0.2310	0.2737
		Tax Rate State Wide	0.4122	0.4090	0.4262	0.4238	0.4450	0.4321
		Assessment -to-Sales Ratio	99.98	90.61	88.20	91.59	91.36	97.48
		Assessment -to-Sales Ratio Group weighted average	96.17	101.44	87.47	87.75	77.67	88.06
		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	$24,982,552	27,019,708	27,795,837	25,510,376	24,851,651	22,934,136
		EffectiveTax Rate	0.6499	0.5890	0.5733	0.5953	0.5938	0.6336
		Group weighted average Effective Tax Rate	0.2050	0.1950	0.1670	0.1699	0.1794	0.2410
		Statewide weighted average Effective Tax Rate	0.4183	0.4020	0.3870	0.3752	0.3934	0.3987
		Percent Collected	85.7600	88.0400	0.0000	87.4500	89.0200	87.2900
		Percent Collected Group weighted average	96.25	95.20	95.59	96.16	96.02	95.56
		Percent Collected Statewide	97.59	97.36	97.34	97.56	97.58	97.55
		Percent Collected Excluding Motor Vehicles	87.54	90.10	0.00	90.16	90.44	88.95
		Percent Collected Excluding Motor Vehicles Group weighted average	96.64	96.47	96.77	97.36	97.36	97.10
		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	70.98	72.09	0.00	69.95	78.45	71.34
		Percent Collected Motor Vehicles Only Group weighted average	84.30	81.89	83.96	83.47	81.48	82.58
		Percent Collected Motor Vehicles Only Statewide weighted average	87.28	86.34	86.55	86.74	86.71	86.80
		Tax Uncollected	35,511	31,705	0	33,531	30,292	28,071
		Tax Rate Equivalent	0.1422	0.1295	0.0000	0.1435	0.1334	0.1256
		Dominant County: Scotland
	Debt Information
		Population Group	500 to 999	500 to 999	500 to 999	500 to 999	500 to 999	500 to 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	$15,000	19,000	22,500	26,000	29,500	32,500
		General Government GO Debt	0	0	0	0	0	0
		Total General Obligation Debt	15,000	19,000	22,500	26,000	29,500	32,500
		Per Capita	$18	25	29	34	38	42
		Total Per Capita for the Population Group	178	193	200	215	212	223
		Total Per Capita Statewide	450	449	455	456	478	495
		Total per Assessed Valuation Adjusted for Current Year Sales	0.0600%	0.0703%	0.0809%	0.1019%	0.1187%	0.1417%
		Total per Assessed Valuation Adjusted for Current Year Sales- Group Average	0.0954%	0.0895%	0.0813%	0.0884%	0.1085%	0.1673%
		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		839	771	777	775	780	780

1.5A	FISCAL	Governmental Activities Assets	2,300,641	787,414		777,009	707,033	650,094
1.5B	SUMMARY	Governmental Activities Liabilities	519,675	196,034		30,050	40,443	21,495
3.5A		Business Type Activities Assets	4,124,062	4,221,177		4,349,221	4,440,284	4,513,128
3.5B		Business Type Activities Liabilties	56,497	64,020		42,550	44,565	50,123
6.5A		Fiduciary Funds Assets	6,057	5,324
6.5B		Fiduciary Funds Liabilties
10.0	PART 2	Current Collections of Unit -Wide Levy	139,041	138,173		133,252	133,305	126,033
11.0	TAX	Current Collections of Special Tax Districts
12.0	REVENUES	Prior Years' Levy Collections	21,139	14,241		12,072	9,718	8,311
13.0		Penalties and Interest	6,113	4,558		1,044	2,967	2,554
14.0		Collections of Taxes Previously Written Off
15.0		Animal Tax
15.1		Solid Waste Disposal Tax	649
16.0		1% Local Government Option Sales Tax	55,490	57,822		65,453	57,384	55,837
17.0		1/2% Local Government Option Sales Tax (40)
18.0		1/2% Local Government Option Sales Tax (42)
18.5		1/2% Local Government Option Sales Tax (44)
19.0		Privilege Licenses		985		892	498	798
19.2		Privilege -- All other privileges and pemits	5,788
20.0		Auto Licenses
21.0		Vehicle Tax for Public Transportation
22.0		Other Licenses
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	29,424	30,753		33,883	26,428	22,499
45.0		Beer and Wine Tax	3,398	1,108		3,593	3,525	3,548
46.0		Powell Bill	26,934	26,918		34,120	30,632	32,789
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	246,789	406,421
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	246,789
71.0	PERMITS	Building Permits		635		1,340	870
72.0	& FEES	Inspection Fees
72.1		Amusements licensing and permit taxes
73.0		Other Permits	175
74.0	SALES &	Parking Revenues
75.0	SERVICES	Rents and Royalties
76.0		Airport
77.0		Fire Protection Charges
78.0		Solid Waste	53,081	53,641		37,411	35,401	36,252
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	236,304	235,008		206,386	220,516	197,894
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	2,145	1,169		11,451	20,606	7,970
91.0		Special Assessments
92.0		Private Contributions and Donations
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 Revenues	13,343	20,069		13,272
99.0		Proceeds of Sale of Bonds and Notes
100.0		Proceeds of Capital Leases/Install Purchases	1,216
101.0		Other				8,520	9,131	19,830
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					40,047	39,467
109B	GENERAL	Governing Body - Other Direct					30,600	41,128
109C	GOVT	Governing Body - Construction
109D		Governing Body - Purchase of P,P&E					5,200	2,974
110A		Administration - Salaries & Wages	40,792	39,025		41,740
110B		Administration - Other Direct	23,636	26,019		30,034
110C		Administration - Construction
110D		Administration - Purchase of P,P&E	995
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		15,052		36,797
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	4,143	4,375		12,326
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	86,500	83,857		46,742	61,393	74,852
119B	SAFETY	Police & Comm - Traffic Control - Other Direct	21,705	21,728		23,474	24,681	34,445
119C		Police & Comm - Traffic Control - Construction
119D		Police & Comm - Traffic Control - Purchase of P,P&E					29,929
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	12,500	12,500		9,000	9,000	9,000
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					4,420	3,579
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
127C		Traffic Engineering - Construction
127D		Traffic Engineering - Purchase of P,P&E
128A		Streets and Highways - Salaries & Wages	4,132	4,014		3,625	4,727
128B		Streets and Highways - Other Direct	78,446	79,405		59,748	62,387
128C		Streets and Highways - Construction
128D		Streets and Highways - Purchase of P,P&E				2,609	3,500
129A		Street Cleaning - Salaries & Wages						27,936
129B		Street Cleaning - Other Direct						58,475
129C		Street Cleaning - Construction
129D		Street Cleaning - Purchase of P,P&E						3,441
130A		Powell Bill - Salaries & Wages	14,248	13,807		12,621	17,511
130B		Powell Bill - Other Direct	6,319	4,079		36,095	1,417
130C		Powell Bill - Construction
130D		Powell Bill - Purchase of P,P&E		668		6,709
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
136B	MENTAL	Solid Waste - Other Direct
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
153B	RECREATION	Recreation & Parks - Other Direct
153C		Recreation & Parks - Construction	493,578	406,421
153D		Recreation & Parks - Purchase of P,P&E
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		1,100		1,100	1,100	1,100
156C		Libraries - Construction
156D		Libraries - Purchase of P,P&E
157A		Cult. & Recr. All Other - Salaries & Wages
157B		Cult. & Recr. All Other - Other Direct	6,686	6,367		8,028	9,155
157C		Cult. & Recr. All Other - Construction
157D		Cult. & Recr. All Other - Purchase of P,P&E
158A	UTILITY	Water & Sewer - Salaries & Wages	71,590	69,388		71,716	67,008	59,234
158B		Water & Sewer - Other Direct	136,869	108,815		109,412	106,126	97,921
158C		Water & Sewer - Construction
158D		Water & Sewer - Purchase of P,P&E		21,332		2,610	11,649
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	1,075	2,657		1,575
161D	SERVICE	Water & Sewer - Principal	8,586	2,418		3,500
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	14,231	18,074		1,542
166D		All Other - Principal	17,991	13,396		7,158
167B	PENSION	Direct Benefit Program - Other Direct
168B	FRINGE	Fringe Benefits Unallocated
169B		Separation Allowance - Law Enforcement	725			490
170B		Separation Allowance - Other Employees
171B		Supplemental Retirement - Law Enforcement	3,180	752				6,346
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	144,646.	138,989.00	0.00	132,268.00	132,083.00	130,764.00
180.0		Current year's levy -- Motor vehicles (only)	17,491.	17,949.00	0.00	20,516.00	17,660.00	13,622.00
181.0	PART 6	Uncollected Taxes - Current Year's Levy Except Mot Veh	18,020.	13,756.00	0.00	13,015.00	12,632.00	14,449.00
182.0	OTHER	Uncollected Taxes - CY Levy -Motor Vehicles	5,076	5,010		6,165	3,806	3,904
183.0	DATA	Percentage of Taxes Collected - All Property %	85.76	88.04	0.00	87.45	89.02	87.29
184.0	DATA	Percentage of Taxes Collected - Exclude Motor Vehicles%	87.54	90.10	0.00	90.16	90.44	88.95
185.0		Percentage of Taxes Collected - Motor Vehicles %	70.98	72.09	0.00	69.95	78.45	71.34
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	854,405	785,427		735,988	730,106	648,152
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	1,107,818	991,501		562,689	550,981	514,315
194B	FISCAL	Amount - Subtract Refunding Bond Proceeds
194C	SUMMARY	Amount - Subtract Interfund Transfers In	20,000
194D		Amount - Net Revenues	1,087,818	991,501		562,689	550,981	514,315
		Calculated amount	1,087,818	991,501		562,689	550,981	514,315
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference
195A		Amount - Total Expenditures	1,067,927	955,249		528,651	489,850	459,898
195B		Amount - Subtract Pymts. to Refunded Debt Agent
195C		Amount - Subtract Interfund Transfers Out	20,000
195D		Amount - Net Expenditures	1,047,927	955,249		528,651	489,850	459,898
		Calculated amount	1,047,927	955,249		528,651	489,850	459,898
		Amounts in AGREEMENT??	Yes	Yes	Yes	Yes	Yes	Yes
		Difference

401A	Part 10	Number of residential accounts billed Water
401B	Water /	Number of residential accounts billed Sewer
402A	Sewer	Amount processed and/or purchased in units Water	20	22		22,552
402B	Operations	Amount processed and/or purchased in units Sewer	20	22		16,126
403A		Total amount billed in units - Water	19	18		16,772
403B		Total amount billed in units - Sewer	18	17		16,126
404A		Of the total in 403A above how many units were Residential W	17	16		14,988
404B		Of the total in 403B above how many units were Residential S
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
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	113,992	110,666		93,917
408A		Dollars related to 403A above	107,195	107,996		96,114
408B		Dollars related to 403B above	104,029	100,983		83,934
409A		Dollars related to 404A above	101,835	102,672		88,607
409B		Dollars related to 404B above
410A		Dollars related to 405A above
410B		Dollars related to 405B above
411A		Dollars related to 406A above
411B		Dollars related to 406B above
412A		Dollars related to 407A above
412B		Dollars related to 407B above	366	334		328
421A		Number of residential accounts billed - Water	345	328		307
421B		Number of residential accounts billed - Sewer	32	32		39
422A		Number of non-residential & bulk accounts billed - Water	17	17		26
422B		Number of non-residential & bulk accounts billed - Sewer	2	2		2	2	2
423A		Estimated percentage of accounts outside of municipal limits



950.0		Official	PHYLLIS LOWERY
951.0		Title	FINANCE OFFICER
952.0		Date	11/28/2011	12/29/2010		01/29/2009	11/21/2007	11/17/2006
953.0		Contact	WADE GREENE, CPA
954.0		Title	AUDITOR
955.0		Phone	910-369-2776
956.0		Fax	910-642-2119
957.0		E-Mail:

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

	2011	2010	2009	2008	2007	2006

Population	839	771	777	775	780	780
Population Group	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999	No Electric 500 to 999
Total Operating Revenues	$0	0	0	0	0	0
Total Operating Revenues Per Capita	$0	0	0	0	0	0
Group Weighted Average Revenues Per Capita	24	275	277	274	258	215
State Weighted Average Revenues Per Capita	7	272	252	255	255	249

% to Total Operating Revenues
Operating Expenses	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	109.63%	108.37%	108.99%	108.37%	108.05%	109.50%
State Weighted Average	91.62%	83.21%	87.12%	84.06%	80.00%	79.32%

Operating Margin	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	-9.63%	-8.37%	-8.99%	-8.37%	-8.05%	-9.50%
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	9.10%	1.06%	5.05%	4.83%	8.65%	8.02%
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	8.76%	0.62%	0.69%	0.94%	4.11%	5.64%
State Weighted Average	52.67%	1.55%	2.65%	3.15%	1.86%	2.84%

Net Income before capital contributions	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Group Weighted Average	285.37%	28.10%	44.73%	20.28%	46.94%	46.03%
State Weighted Average	643.66%	15.82%	-9.92%	18.20%	25.61%	24.40%

Key Ratios and Cash Flow

Quick Ratio	9.27	8.58	9.18	11.55	12.58	12.72
Group Weighted Average	3.85	3.46	3.30	2.93	2.76	3.51
State Weighted Average	4.02	3.21	2.82	2.96	2.91	2.83

Days Sales in Receivables	8.0	N/A	N/A	N/A	N/A	N/A
Group Weighted Average	3.7	62.5	55.9	47.5	49.0	47.0
State Weighted Average	1.2	57.9	58.5	56.7	61.6	59.8

Days Cash on Hand	0.0	0.0	0.0	0.0	0.0	0.0
Group Weighted Average	-35.5	602.4	648.8	600.1	591.3	635.4
State Weighted Average	-16.4	614.6	560.8	588.9	647.0	571.9

Cash flow from Operations	$32,434	47,840	40,180	31,078	32,917	45,338

Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00
Group Weighted Average	0.02	0.12	0.12	0.13	0.14	0.15
State Weighted Average	0.22	0.59	0.54	0.54	0.55	0.55

Debt per Capita	0	0	0	0	0	0
Group Weighted Average	5	273	283	311	316	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
	$0	0	1,893	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	0	NA
Estimated population of the areas served Sewer	0	0	0	0	0	NA

Number of Gallons of Water Processed (000) omitted	20	22	0	22,552	0	NA
Number of Gallons of Sewage Processed (000) omitted	20	22	0	16,126	0	NA

Number of Gallons of Water Billed (000) omitted	19	18	0	16,772	0	NA
Number of Gallons of Sewage Billed (000) omitted	18	17	0	16,126	0	NA

Ratio of Water Billed to Water Processed	0.94068	0.79312		0.74370		NA
Ratio of Sewage Billed to Sewage Processed	0.89033	0.76007		1.00000		NA

Total Revenue from Water Sales	113,992	110,666	0	93,917	0	NA
Total Revenue from Sewage Sales	107,195	107,996	0	96,114	0	NA

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

Group Average Sales per thousand Gallons Water	$0.00381	$25.16691	$28.47236	$12,972.02948	$5,350.70834	NA
Group Average Sales per thousand Gallons Sewage	$0.00272	$48.57325	$47.83284	$11,816.81710	$3,994.76021	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	$6,041.17305	6,315.38462		5.60008		NA
Residential Sewage Sales per thousand Gallons	$6,000.88391	6,429.05448		5.96038		NA

Water Sales per thousand Gallons outside Municipal Limits						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 %	118.98%	111.79%	128.93%	120.79%	0.00%
Group average FBA %	100.61%	88.65%	103.21%	100.58%	125.41%
State average Electric/Non Electric Group FBA %	37.39%	36.66%	37.89%	38.71%	26.68%
State average FBA %	36.54%	36.35%	100.61%	37.47%	29.01%

Municipal Population Group: No Electric 500 to 999

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2007 2008 2009 2010 2011

Municipality 89.02% 87.45% 0.00% 88.04% 85.76%

Pop. Group 96.02% 96.16% 95.59% 95.20% 96.25%

Statewide 97.58% 97.56% 97.34% 97.36% 97.59%

Municipal Population Group: No Electric 500 to 999

	2007	2008	2009	2010	2011
Municipality	89.02%	87.45%	0.00%	88.04%	85.76%
Pop. Group	96.02%	96.16%	95.59%	95.20%	96.25%
Statewide	97.58%	97.56%	97.34%	97.36%	97.59%

Municipal Population Group: No Electric 500 to 999

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2007 2008 2009 2010 2011

Municipality 38 34 29 25 18

Pop. Group 212 215 200 193 178

Statewide 478 456 455 449 450

Municipal Population Group: 500 to 999

	2007	2008	2009	2010	2011
Municipality	38	34	29	25	18
Pop. Group	212	215	200	193	178
Statewide	478	456	455	449	450

Municipal Population Group: 500 to 999

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2007 2008 2009 2010 2011

Property Tax $187 189 0 204 198

Utility 283 266 0 305 282

Sales Tax 74 85 0 74 67

Sales & Services 45 48 0 70 63

Intergovernmental 78 92 0 603 365

Debt Proceeds 0 17 0 26 16

Other Miscellaneous 28 18 0 4 305

Total $695 715 0 1,286 1,296

	2007	2008	2010	2011
Property Tax	$187	189	204	198
Utility	283	266	305	282
Sales Tax	74	85	74	67
Sales & Services	45	48	70	63
Intergovernmental	78	92	603	365
Debt Proceeds	0	17	26	16
Other Miscellaneous	28	18	4	305
Total	$695	715	1,286	1,296

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2011
2011

Category Revenue
Per Capita

Property Tax $166,293
$198

Water/Sewer 0
0

Electric 236,304
282

Other Utilities 0
0

Sales Tax 55,490
67

Sales & Services 53,256
63

Intergovernment 306,545
365

Debt Proceeds 13,343
16

Miscellaneous 255,938
305

Total $1,087,169
$1,296

Municipal Population Group: No Electric 500 to 999

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2011
2011

Category Expenditures
Per Capita

General Government $69,566
$83

Water/Sewer 6,686
8

Electric 208,459
248

Other Utilities -6,686
-8

Debt Service 41,883
50

Transportation 103,145
123

Public Safety 124,610
149

Other 500,264
596

Total $1,047,927
$1,249

Municipal Population Group: No Electric 500 to 999

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2011
2011

Category Expenditures
Per Capita

Salaries & Wages $217,262
$259

Water/Sewer Capital 0
0

Electric Capital 0
0

Capital Outlay 494,573
589

Other Operating 336,092
401

Total $1,047,927
$1,249

Municipal Population Group: No Electric 500 to 999

Last Updated 2/7/2012 2:45:41 PM



	2011	2011
Category	Revenue	Per Capita
Property Tax	$166,293	$198
Water/Sewer	0	0
Electric	236,304	282
Other Utilities	0	0
Sales Tax	55,490	67
Sales & Services	53,256	63
Intergovernment	306,545	365
Debt Proceeds	13,343	16
Miscellaneous	255,938	305
Total	$1,087,169	$1,296

Municipal Population Group: No Electric 500 to 999

North CarolinaDepartment of State TreasurerFinancial InformationTown of Wagram

Financial Graphs and Comparisons

North Carolina
Department of State Treasurer
Financial Information
Town of Wagram