Georgia local government finances, 1984: an overview

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...- ...

nue Sharcal. Gover


Georgia Department of Communit

Georgia Local Government Finances, 1984: An Overview
plus a special report
Revenue Sharing and Georgia Local Government Finance

Georgia Department of Community Affairs
Jim Higdon, Commissioner

Government Information Division
40 Marietta Street Atlanta, Georgia 30303

July, 1985
An Equal Employment Opportunity Employer

Received
FEB 06 1986
DOC UMENTS ,UGA LIBRAR IES

GEORGIA LOCAL GOVERNMENT FINANCE PROGRAM - PROJECT STAFF -
Project Coordination, Research and Analysis, Reporting, Data Base Management Department of Commun ity Affa irs, Government Information Division Lynn Thornton, Assistant Commissioner David Wiltsee, Chief of Research and Information Paul W. Lycett, Senior Analyst/Computer Applications Specialist
Data Collection and Local Government Coordination Department of Commun ity Affa irs, Techn ical Assistance Division Ken Cook , Assistant Comm issioner Tim Grogg, Assistant Division Director Bill Huffmaster, Consultant
Computer Programming and Data Processing University of Georg ia, Carl Vinson Institute of Government Dr. Joseph Whorton, Director of Research Bob Sellers Jim Feldt Barbie Kiker
I
V;

ACKNOWLEDGEMENTS
The Department of Community Affa irs gratefu lly acknow ledges the cooperation of city and county officials in return ing the survey forms from which the data in these reports were derived. The Department also expresses its appreciation to the following organi zations and agenc ies, which contributed to the report design , or to the collection , analysis, and processing of the financ ial data:
Area Planning and Development Commissions
Association County Commissioners of Georgia
Bureau of the Census, U.S. Department of Commerce
Carl Vinson Institute of Government, University of Georgia
Georgia Department of Aud its
Georgia Department of Education
Georgia Department of Human Resources
Georgia Department of Revenue
Georgia Municipal Association
Georgia Society of Certified Public Accountants
Office of Revenue Sharing , U.S. Department of Treasury

TABLE OF CONTENTS

Page

Georgia Local Government Finances , 1984: An Overview

1

Finance '84

.2

Reader's Guide to Georgia Local Government Finances, 1984: An Overview . ... ... .... ...... . .... . 4

Highlights

5

Municipal Government Finances

8

County Government Finances . . . . . . . . . . . . . . . . . . . . . . .. 25

Revenue Sharing and Georg ia Local Government Finance

41

Note on Data Sources

42

Reader's Guide to Revenue Sharing and Georgia

Local Government Finance

43

What is "Revenue Sharing"?

44

Highlights

45

The Big Picture

46

County Finances and Revenue Sharing

50

Mun icipal Finances and Revenue Sharing

58

Append ix A - Data Categories

66

Appendix B - Local Government Financ ial Data: FY 83-84

70

Append ix C - Municipalities included in Survey Results

72

Append ix 0 - Counties incl uded in Survey Results

75

Appendix E - Revenue Sharing Allocations to Georg ia's Local Governments, Entitlement Period 15 . . . . 76

Georgia Local Government Finances, 1984:
An Overview

Finance '84
Nothing stirs up a hornet's nest more than taxes ... or how to spend money ... or whether to borrow. As every official who ever served in local government can attest, money means controversy.
While Georgia Local Government Finances, 1984: An Overview cannot make city and county finances less controversial , it can help state and local leaders better understand and cope with their fiscal issues.
As late as 1979 Georgia was one of just three states with no laws requiring cities and counties to conduct audits or prepare financial reports. In 1980, the Georgia General Assembly enacted the Local Government Financial Management Standards Act (Act 1405, Georgia Laws 1980, as amended) placing financial management requirements on localities and requiring the Department of Community Affairs to prepare an annual report on local government finances. This , the third annual report, was presented to the Governor, the Speaker of the House of Representatives, and the President of the Senate (Lieutenant Governor) by January 15,1985, in conformance with provisions of Act 1405.
The information used to prepare Georgia Local Government Finances, 1984: An Overview was collected through a comprehensive survey of every city and county government in the state. Only general purpose local governments are surveyed, excluding such entities as school boards and most special districts or authorities. The survey is the product of a cooperative agreement between the State of Georgia and the U.S. Bureau of the Census . Survey results are provided to the Census Bureau for its nationwide reports on local government, and to the U.S. Department of the Treasury, Office of Revenue Sharing. Treasury uses the data to establish annual levels of Revenue Sharing funding to local governments during the following year.
The survey obtained data for the most recent fiscal year, ending between July 1, 1983 and June 3D, 1984. Thus the data reported does not conform to a specific 12-month calendar period, as local governments have varying fiscal years. Survey responses are not audited responses, necessitating a degree of caution in the analysis and
2

interpretation of results. Also, local governments use different accounting systems. Consequently, certain data requested in the survey may not be obtainable from local accounts and records.
This year, as in past years , the response of city and county officials to the su rvey of local finances was exceptional. All 159 county governments completed and returned their survey forms. (The Columbus-Muscogee consolidated government is classified as a city, however, in keeping with Census Bureau classifications). Of the 534 municipalities sent survey forms , 518 completed surveys and are included in th is analysis. Every city with a population over 1,000 is included .
Since the original survey and report in 1982, a number of refinements have been made in the entire process of data collection, data processing , and reporting. At the suggestion of the Georgia Municipal Association, the finances of local government utility systems are distinguished from general purpose finances in this report. Expanded data on city and county debt provides a clearer picture of local borrowing than in the past. Georgia's 18 Area Planning and Development Commissions (APDCs) continue to assist their constituent local governments in completing and submitting survey forms. For data processing support, the Department of Community Affairs contracts with the Carl Vinson Institute of Government at the University of Georgia. Not only does this provide DCA data processing support at a reasonable cost , but the University system has access to a valuable information base for fiscal research.
In July, 1984, the Department of Community Affairs published the 1984-85 Municipal and County Government Fiscal Planning Guide, available upon request. The Guide has comparative data useful for local budqetinq, however big or small the community. An improved Guide will be available in the summer of 1985.
Upon request, local and state agencies are afforded access to the data base of local fiscal information maintained by the Department, allowing otherwise unpublished data to be made available.
Data for individual jurisdictions is released only with certain restrictions, including notification of each local ity upon release of its data to other than government users.
3

Reader's Guide To Georgia Local Government
Finances, 1984: An Overview
Statistical reports usually make for ponderous reading. To make this report as useful as possible for people who don 't have time to wade through a thick report, each chapter can be read by itself without the support of the others.
For a brief look at major aspects of finance, the Highlights chapter is best. Highlights shows the striking differences in revenue sources, expenditure patterns, and borrowing practices. It becomes clear that any particular state-level action concerning local finance is likely to affect cities and counties very differently. The two most in-depth chapters are Municipal Government Finances and County Govern- . ment Finances. Both chapters are structured the same. Major topics covered, in order, are:
General Revenues Utility Revenues General Expenditures Utility Expenditures Debt
Graphics in the two chapters show the who le "pie", such as general revenues, first. Then the slices of the pie are pulled out and examined in more detail - such as the intergovernmental revenues slice from general revenues, for example.
For questions of what comprises a certain category (such as health and human services expenditures or service charge revenues), turn to Appendix A. The categories and sub-categories of data collected from local governments are listed.
Money figures for counties, cit ies, and local governments combined appear in Appendix B. These figures are subject to some change in the future as survey data is further examined and ref ined.
4

Finally, Appendix C lists the municipalities and counties responding to this year's survey. Populations given with each locale are July 1,1982 estimates produced by the Census Bureau and used by the Treasury Department's Office of Revenue Sharing.
Highlights
This br ief chapter focuses on major features of Georgia local government finances, pointing out important trends and city/county contrasts.
General Revenues * Georgia's local governments collected revenues of $3.3 billion in
the most recent fiscal year . About 2/3 was general revenues , 1/3 utility revenues.
* Property taxes remain the largest source of local government
revenue at $800 million , up 9% from the previous year . Real and personal property taxes rose just 4%, however, to $640 million.
* The property tax brings in almost half of county general revenue,
but less than 1f.I of city general revenues . Municipal revenues are more evenly distributed among several major sources.
* Local option sales taxes were being collected by 125 counties
and 355 municipalities as of July 1, 1984. The local option tax contributed 10% of county and 13% of municipal general revenues.
* Local option sales tax proceeds increased $66 million, 35%
above the previous year. Although half of the increase was collected by Atlanta and Fulton County (exercising the local option for the first year) , smaller jurisdictions experienced incr eases totall ing $34 million .
5

* Federal funds to localiti es declined 11% ($31 million) from the
previous year. State fu nds increased 18% ($37 million). Over th e past two years federal inter governm ental revenue s have dropped fro m $295 million to $250 millio n, whi le revenues fro m the state increased steadily fro m $197 million to $244 millio n.
General Expenditures
* Local government general (non-utility) expend itures topped $2
bill ion fo r the fiscal year . " Big tick et" items were pu blic safety ($51 5 million), health/human services ($300 mill ion) and streets/ highways ($260 million).
* General expenditures rose almost 8%, or $1 50 mil lion during t he
fiscal year.
* Significant spending increases occurred in housing and com -
munity development (up 23%from last year) and leisure services (up 13%).
* Reported expend itures for courts decl ined $4 mi llion to $99
mill ion . Pub lic works dipped slightly ($1 mi llion , or less than 1%). All other expend iture categories increased over the prev ious year .
Utilities
* Water and sewer systems, the dominant local government ut ility,
had reported revenues of $430 million and expenditures close to $385 million. Revenues increased 3% over last year; expenditu res were down about 3%.
* Municipal water and sewer systems have twice the revenues and
expenditures of county systems .
* Electric and gas ut ilities, operated by some cities but practically
no counties, can be significant net revenue producers. Elect ric system revenues of $300 mill ion topped expend itures by more than $40 million. Gas systems took in about $25 million more than they spent, with revenues of $235 mill ion .
6

* Electric systems increased revenues over last year by 31 % - but
expenses soared 28%. Gas systems had similar experience: revenues up 21 %, expenditures up 17%.
Debt
* Local governments finished the fiscal year with unpaid debts
totalling $2.4 billion , including $1 .8 billion in outstanding revenue bonds.
* A total of $310 million in new bonds was issued in the year . Last
year just $119 million was issued. Three-quarters of new debt is due to 1) water/sewer borrowing of $148 million and 2) Atlanta borrowing for Hartsfield Airport improvements, $85 million.
* For co unties, short-term debt consti tu ted 60% of all debt issued.
Short-term debt must be paid off with in the calendar year incurred. City short-term debt was just 8% of total new debt.
* Water/sewer revenue bonds dominate local borrowing for both
cities and counties. General obligation borrowing for jail construction and renovation appears to be increasing sign ifican tly , due in part to court-mandated improvements.
7

MUNICIPAL GOVERNMENT FINANCES
Georgia's cities raised $1 .917 billion during the fiscal year from all revenue sources. Spend ing for all purposes other than debt service was $1.690 bllllon' Debt issued exceeded debt retired by $117 million, due mainly to large airport-related borrowing by the City of Atlanta ($85 million). Interest paid on all municipal debt was $95 million.

FLOW OF MUNICIPAL FINANCES

UTILITY

000000000
o0
tJ D

GENERAL UTILITY

Prior to any analysis of Georgia's municipal finances, it is important to acknowledge the dominance of the City of Atlanta. Of the 518 municipalities responding to the survey of local government finances and incl uded in this analysis, Atlanta accounts for 34% of total municipal general revenues, 29% of general expenditures, and 21% of utility revenues. For most items of both revenue and expenditure, Atlanta is in the range of 25% - 35% of all municipal activity.

, The imbalance between general revenues and general expenditures is due , in large part , to an excess of revenues over expenditures of $105 mill ion . as reported by the City of At lanta.

8

MUNICIPAL REVENUES
Municipal revenues consist of 1) general revenues and 2) utility revenues . The two are addressed separately because proceeds from utility operations, although a part of total municipal funds, are typically restricted to use within utility operations, and thus are unavailable for other purposes.
During the fiscal year general revenues were $991 million , or 52% of total city funds , while utility proceeds were $943 million.

MUNICIPAL REVENUES

Other Revenues

Property Taxes

$257 MI'.:.:IIi;.:on~_r--_.:.$2=24 Million

Sales, Excise, Special Use Taxes
$287 Million

Intergovernmental Revenues
$223 Million

General Revenues
Municipal general revenues were derived from several leading sources, with no single dominant generator. General revenues accounted for 52% of total city revenues, down from 58% and 54% in the two previous years. The single largest source was sales, excise, and special use taxes, which raised $288 million. Property taxes ($224 million) and intergovernmental revenues ($223 million) were second and third among general revenues . A variety of other, smal ler sources accounted for $257 million.

9

A CLOSER LOOK AT SALES, EXCISE, SPECIAL USE TAXES

Alcoholic Bever age $49 Million
tn surence Premium s $32 Million
Franchlle Payments $69 MIllion
- 0.5'10 Ho tel/Molel $9 M il lion
.1'10 Other M iscell aneou s Tues $1 MIllion

Sales, excise, and special use taxes were derived from several sources. The local option sales tax raised $127 million of city revenues, or 6.6% of total municipal revenue (including utilities). Other significant sales, excise, and special use taxes were franchise payment taxes ($69 mill ion) , alcoholic beverage taxes ($49 million), and insurance premiums taxes ($32 million) . The hotel-motel tax , also a local option tax , netted just $9 mill ion . As a group, sales, excise, and special use taxes were up 21 % over the previous year. Leading gainers were local option sales taxes (up $39 million , 45%),

A CLOSER LOOK AT PROPERTY TAXES
Real & Personal Property $200 Million

Mo tor Vehicle Taxe s 0.5'10-$10 Mil lion

O.3ClJointang lble Taxe s

0.2'10

$5 Mill ion

Oilier Property Tu es $3 M Illion

Intergovernmental Revenues $223 Million

10

and franchise payment taxes (up $9 million, 15%). In July, 1983,342 municipalities were collecting local option sales taxes. By July, 1984, this number had risen to 355 (of 518 municipalities included in this report).
The #2 source of municipal general revenue is the property tax, accounting for $224 million. The dominant property tax is the real and personal property tax ($200 million, 10% of city revenues) . Despite property tax rollbacks as local option sales taxes were implemented, property tax collections rose 12% ($20 million) during the year, following a 14% rise the previous year. Only local option sales tax proceeds rose more ($39 million) from 1983.
Intergovernmental revenues contributed $223 million to city income (about 12% of total revenues) , up from $209 million in 1983. Federal funds comprise % of intergovernmental revenue for municipalities. However, federal revenue declined $10 million from 1983, while state funds to municipalities almost doubled from $25 to $48 million. Transfers from other local governments remained at about $10 million . From this information it would appear that Georgia's municipalities have begun to feel the drop in federal funds which hit county governments in 1983 and continued in 1984. The City of Atlanta accounted for 35% of all intergovernmental revenues (and

A CLOSER LOOK AT INTERGOVERNMENTAL REVENUES

Other Revenues

Properly Taxes

5257 M illion'-----,r---~$<224 Million

0.5% " Local $10 Million
11

41 % offederal transfers) . All other cit ies combined suffered a drop of $8 million in federal funds (down 8%) while state funds increased by $17 million (up 79%).
The largest reported federal categorical revenues accruing to municipalities were $56 mill ion from Community Development Block Grants and $43 million from Revenue Sharing funds. Water/ sewer grants were not specifically itemized, but are in the $40 million range. The biggest state funding source was Non -entitlement Community Development Block Grants at $13 million.
Due to the balance among several revenue sources, a number of add itional sources contribute notably to municipal revenues. Use of money and property revenues (primarily interest earned on investment of city funds) accounted for $69 million (4% of total city income) . The importance of this source to most cities, however, is less than would appear - the City of Atlanta, alone, earned more than $38 million from use of money and property, 67% of total municipal revenues from this source. Service charges for other than utility services - mainly charges for garbage service - netted $87 million , the same as in 1983. Other general revenues were derived from licenses and permits ($56 mill ion), fines and forfeitures ($33 million) , and miscellaneous general revenues ($12 million) .

A CLOSER LOOK AT SOME OTHER IMPORTANT MUNICIPAL REVENUES

LIcenses, Permit., Feel

Service Chorgeo

$56 Million

$87 Million

Use of Money and Property <,
$69 Million

Fine s, Forfe itures , Fees $33 Million

.6%-

M iscellaneous Other Revenues
$12 Million

Intergovernmental Revenues 5223 Million

12

Change in Selected Municipal General Revenues:
1983 to 1984

Total General Revenues +$32 Mill ion +3.3%

Revenue Source

Amount Millions ($)

Percent

Local Option Sales Tax State Intergovernmental Franch ise Payment Tax Fines and Forfeitures Real & Personal Property Tax Licenses and Permits Alcoholic Beverage Taxes Insu rance Premiums Taxes Serv ice Charges (Non-Utility) Federal Intergovernmental Use of Money and Property

+39

+45

23

92

9

15

6

22

4

2

4

8

2

4

2

5

-2

-2

- 10

-6

-37

-35

Utility Revenues
Utilities include 1) water and sewer systems; 2) electric systems; 3) natural gas systems ; 4) airports; and , 5) transit systems.
A CLOSER LOOK AT UTILITY REVENUES
Publi c Transit $6 MIllion
/
0.3%

Gas 5235 Million

15.0%
Wate r & Sewe r $290 Mill ion

Intergovernmenta l Revenues $223 Million

13

Change In Municipal Utility Revenues: 1983 to 1984

Total Utility Revenues +$89 Million +10.6%

Utility

Amount Million ($)

Electric

+71

Airport

18

Gas

15

Public Transit

3

Water/Sewer

-17

Percent
+31
22
7 93 -6

Utilities are an important part of municipal operations in Georgia. Utility revenues accounted for a 48% share of total city revenues during the fiscal year, up from 42% in 1982. Revenues rose about 11 % ($89 million) from 1983.
Electric revenues ($299 million) jumped ahead of water/sewer ($288 million) as the top municipal utility, thanks to a 31 % increase in reported revenues over 1983. Gas systems gleaned revenues of $235 million; airports, $98 million ($92 million from Atlanta's Hartsfield International) .
The importance of electric, water/sewer, and gas utility revenues is further highlighted by this fact - revenues from each far outstripped the three top sources of municipal general revenue: real and personal property taxes, federal transfers, and local option sales taxes.
The distribution of utility revenues among cities varies widely. Of 518 reporting cities, 415 had water/sewer revenues. However, just 80 operate gas systems, 50 electric distribution systems.

MUNICIPAL EXPENDITURES
Municipal expenditures consist of 1) general expenditures and 2) utility expenditures. Debt service - payment of both principal and interest on borrowed money - is addressed separately from expenditures under the heading of Municipal Debt.

14

MUNICIPAL EXPENDITURES

Administration

Courts

$179 Million 0.3%-$5 Million

Utilities $815 Million

o Health 0.9 VO- $15 Million

Public Works $168 Million

3.9%

3.9% -----Housing/ Community

\

Development

Leisure Services

$66 Million

$66 Million

Expenditure levels for municipal general purposes and for utilities were similar. Genera l expenditures were $875 million (52% of total city spending) ; utility expenditures $815 million (48%).
Total municipal expenditures were $1 .690 billion, up 5.5% over 1983 spending of $1 .601 billion.

General Expenditures
Municipal general expenditures for the year were $875 million.
Public safety and corrections expenditures lead all municipal general expenditures. Included in public safety and corrections are police, fire, and jail spending . Spending for public safety and corrections was $271 million , about 16% of total city spending and 1/3 of general expenditures. General expenditures increased by 9.7% from 1983.
Spend ing for municipal administration was $179 million , about 11% of total spend ing. Public works expenditures, at $168 million ,

15

A CLOSER LOOK AT PUBLIC SAFETY AND CORRECTIONS EXPENDITURES
Ot her 591 Million

U tilities S185 Milhon

Fire 590 Million

09 % Education /
S1 4 Mllhon

3~% . 39 %<,

Leisure Services Housmq/ Cornmunny Development

S66 Million

566 Mllhon

comprised mainly expenditures for garbage and trash collection and landfill operations.
Leisure services and housing/community development spending were each $66 million. Leisure services consist of parks, recreation, and libraries. Leisure services spending increased 10% ($6 million) from 1983.
Spending for housing and community development increased $8 million from 1983. The vast majority of municipal spending for housing and community development is funded through Community Development Block Grants.
All additional general expenditures accounted for $191 million, or 11% of total city spending. Both health/human services and education (direct spending by municipalities, excluding school board expenditures) were $14 million. Courts expenditures were less than $5 million. Ninety million dollars were reported in an "other expenditure" category. Of this, $63 million was reported by the five largest cities (over 50,000 population) . The majority of expenditures reported as "other" are not of an unusual nature . Rather, accounting practices in some cities make it impossible to mesh local accounting practices with expenditure items on the finance survey .

16

Change in Selected Municipal General Expenditures: 1983 to 1984

Total General Expenditures +$78 Million +9.7%

Expenditure Category

Amount Millions ($) Percent

Administration

+24

+15

Streets and Drainage

10

14

Police Departments

9

6

Housing & Community Development

8

14

Leisure Services

7

11

Fire Departments

4

5

Education (Non-School Board)

4

37

Jails

-2

-19

The annual survey of local government finances collects general expenditure by type (line item) as well as by expenditure category. The three types of expenditures are 1) current operations; 2) capital purchase, including land , structures, and major equipment; and 3) construction.
Tables below show that current operations account for about 90% of total spending. Current operations increased $83 million from 1983 to 1984, while construction dropped $7 million. Capital purchases held about even.

Municipal General Expenditures by Type: 1983 and 1984

Expenditure Type

1983 Amount ($) Percent

1984 Amount ($) Percent

Current Operations Capital Purchase Construction
Total General Expenditures

699,940,031 40,464,668 56,986,997
797,391,696

87.8% 5.1 7.1

782,849,872 41,907,625 50,139,075

100.0% 874,896,572

89.5% 4.8 5.7
100.0%

17

Change in Municipal General Expenditures by Type: 1983 to 1984

Expenditure Category
Current Operat ions Capital Purchase Construction
Total

Amount ($)
82 .909 .841 1,442 ,957 -6,847,922
77 .504.876

Percent
11.8 3.6 -12 .0 9.7

Utility Expenditures
With spending of $815 million , exclud ing depreciation and interest paid on debt, municipal utility spending comprises 48% of total city expenditures.
Water and sewer systems accounted for $269 million , about 1/3 of all utility spending. Electric system spending was $257 million, up 29% from $200 million in 1983. Gas utilities spent $210 million .

A CLOSER LOOK AT MUNICIPAL UTILITY EXPENDITURES
O.5'I~U:~~~~~.1t
Courts
rr-1-_ / Other Acrrurusuat.on 55 MIllion 03 S179 Million / 0:0

Heaun 0 90:'0 - 515 Million

3 9~ 'o-H o uSJng / Cornrnurutv

Leisure Services 3 .9%

Development S66 Million

S66 Million

18

Municipal airport expend itures totalled $71 million , but 87%ofthis amount ($62 million) was spent by the City of Atlanta at Hartsfield International Airport.
Transit expenditures were $8 million (less than 1% of total city spending) .

Change In Municipal Utility Expenditures: 1983 to 1984

Total Utility Expenditures +$78 Million +10.6% Amount

Utility

Amount Million ($)

Percent

Electr ic

+57

+29

Gas

31

18

Airport

16

29

Transit

-9

-52

Water/Sewer

-18

-6

MUNICIPAL DEBT
New municipal debt of over $200 million was incurred during the past fiscal year , more than twice the $100 million in debt that was retired. Inte rest paid on debt hit $95 million . Altogether, the 518 reporting cities ended the year with $1.7 billion in debt outstanding.

Municipal Debt Summary: FY 83-84

Debt Incurred Debt Retired Interest on Debt Debt Outstanding at End of FY

Millions ($) 218 100 95
1,703

19

Any exam ination of city debt in Georgia must allow for th e disproportionate inf luence of the City of At lanta. In the past year, Atlanta:
* borrowed $93 million ; * issued $93 million in bonds, 90% of wh ich was in the form
of airport bonds ; and
* ended the year with over $1 billion in outstanding bonded
indebtedness.
Atlanta's large debt consists almost ent irely of three types of bonds: airport revenue bonds, (over $700 million) ; multi-purpose general obligat ion bonds, (over $160 million ); and water/sewe r system revenue bonds, ($140 million).

Atlanta Debt Summary (FY 84)

Category
Debt Incurred Debt Retired Interest on Debt Debt Outstanding at
End of FY

Tota l

Atlanta

Atlanta Debt Bond Debt

Mill ions ($) Mill ions ($)

$93

$85

27

15

57

47

1,011

845

Atlanta Bond Debt As Percent of Total Municipal Bond Debt
40% 17% 55%
55%

To get a clearer pictu re of municipa l deb t, the rest of this sect ion presents debt info rmation forthe othe r 517 reporti ng cities, exc lusive of the City of Atlanta. Th is enables discussion of city indebtedness without repeated allowance for Atlanta's impact.

20

Municipal Debt - All Cities Other Than Atlanta
The 517 reporting cities, excluding Atlanta, ended the year with outstanding debt of almost $700 million. New debt incurred exceeded debt retired by more than $50 million , while interest paid on borrowed money topped $38 million .

Municipal Debt Summary: FY 83-84 (Excludes City of Atlanta Data)

Debt Incurred Debt Retired Interest Paid on Debt Debt Outstanding at End of FY

Million ($)
$125
73 38 691

OUTSTANDING DEBT AT END OF FISCAL YEAR
(Exc ludes City of Atlanta Data)
short-Term $7 Million

Most municipal borrowing is in the form of revenue bonds, which account for four of every five dollars borrowed and yet-to-be paid off. Cities incurred $40 million more in revenue debt than was retired during the fiscal year , and ended the year with well over $500 million in outstanding revenue bond debt.
Revenue bond debt outstanding rose about 8% over FY 82-83; general obligation debt rose 9%.
21

DEBT INCURRED DURING FISCAL YEAR
(Excludes City of Atlanta Data)
Short-Term $16 Million General Obligation $20 Million
DEBT RETIRED DURING FISCAL YEAR
(Excludes City of Atlanta Data)
General Obligation $9 Million
Municipal borrowing for water/sewer system improvements dominated debt in FY 83-84. Water/sewer revenue bonds comprised 80% of total borrowing ($87 million), and water/sewer general obligation bonds another 6% ($6 million). Borrowing for education by general purpose municipal governments (other than school board municipal debt) added 5% of the total. Other than water/sewer revenue bonds, all other large-scale bond activity was in the form of general obligation borrowing.
22

MUNICIPAL BONDED INDEBTEDNESS INCURRED: FY 83-84
SIGNIFICANT ITEMS (Excludes City of Atlanta Data)

Purpose of Debt

Bond Type

Water/Sewer

Revenue

Water/Sewer

G .O .

Education (Non-School

Boa rd)

G .O .

Public Safety

G.O .

Streets/Roads

G .O .

All Other Purposes

Revenue & G.O.

Total Bonded Indebted-

ness Incurred

Incurred Million ($)
$87 6
6 3 2 4
$108

Percent of Total Bond Debt Incurred
80.3% 5.8
5.1 2.3 1.8 4.7
100.0%

Water/sewer and electric system revenue bonds comprise 3/4 of outstanding mun icipal debt (excluding Atlanta's debt). Together they account for over 1/2 billion dollars in unpaid debt ($396 million for water/sewer, and $123 million for electric systems). All other large amounts outstanding are general obligation bonds: water / sewer , education (non-school board debt), streets/roads, and multipurpose bonds.
Water/sewer debt, including both revenue bonds and general obligation bonds, makes up nearly 2/3 of the total municipal debt load (again , excluding Atlanta).
23

MUNICIPAL BONDED INDEBTEDNESS OUTSTANDING AT END OF FY 83-84 SIGNIFICANT ITEMS
(Excludes City of Atlanta Data)

Purpose of Debt

Bond Type

Wate r/Sewer

Revenue

Electric System

Revenue

Water /Sewer

G.O .

Educat ion (Non-School

Board)

G.O.

Streets /Roads

G.O .

Mult i-P urpose

G.O.

All Other Purposes

Revenue & G.O.

Total Bonded Indebted-

ness Outstanding

Perc ent of Total Amount Bond Debt Million ($) Outstanding

$396 123 37

57.9% 17.9
5.4

32

4.7

23

3.3

14

2.1

60

8.7

$685

100.0%

24

ICOUNTY GOVERNMENT FINANCES I
Georgia's counties raised $1.372 billion in the past fiscal year from all revenue sources. County spending for purposes other than debt service totalled $1 .274 billion. New debt incurred outstripped debt retired by $67 mill ion, while interest paid on debt amounted to $46 million .
FLOW OF COUNTY FINANCES
o 0 00
UTILITY
COUNTY REVENUE
County revenue consists of 1) general revenues and 2) utility revenues . The two are addressed separately because proceeds from utility operations, although a part of total county funds, are typically restricted to use within utility operations, and thus are unavailable for other purposes.
COUNTY REVENUES
Other Revenues $199 Million

Intergovernmental Revenues
$288 Million

Property Taxes $567 Million
Sales, Excise, Special Use Taxes
$174 Million

25

General Revenues
Far and away the leading county revenue source is the property tax , accounting for 41 % of total county income. Reported property taxes were $567 mill ion , an increase of $49 mill ion over 1983, despite property tax "rollbacks" in counties having adopted a 1% local option sales tax.
A CLOSER LOOK AT PROPERTY TAXES

In te rg o ve rnm en tal Revenues 5288 M iliton

Motor Vehicle 546 Million
Pub lic U tili tie. 0.4% 539 M illion
<,Ol her Property Tax es 540 Mill ion

Real and personal property taxes constitute 78% of all county property tax collections and 1/3 of total county revenues. Real and personal property tax collections were $443 million , a 5% increase over 1983 and 12% over 1982. Motor vehicle taxes and public utility taxes combined accounted for 15% of property tax revenues ($46 million and $39 million respectively).
Intergovernmental revenues , funds from other than local sources, are the #2 source of county funds. Revenues from state , federal , and other local governments added $288 million to county treasuries during the fiscal year , a decrease of 11h% from 1983 and close to the 1982 level of $289 million . However, state funds to counties rose $15 million from 1983 while federal funds dropped $20 million. Local intergovernmental revenues amounted to just $6.9 million.

26

A CLOSER LOOK AT INTERGOVERNMENTAL REVENUES
Orner Revenues $ 199 Million
Federa' 586 Million Loca' 57 MIllio n _ 0.5'/.
Perhaps further indication of " New Federalism ", the rise in state support for county government coincided with the decline in federal transfers. For the fiscal year , state intergovernmental revenues rose to 68% of intergovernmental revenues , as the federa l share dipped to 30% from 37% in 1983 and 42% in 1982. County revenues from federal sources have dropped from $120 million to $107 million to $86 million in the past three fiscal years.
The largest reported categorical revenues from other governments were health grants (from the state : $131 million) ; road and bridge funds (state: $21 million); fuel oil and mileage allocations (state: $9 million) ; and Community Development Block Grants (federal: $10 million; state: $4 mi llion).
Sales, excise, and special use taxes contributed $174 million, or 13% of total county revenue. The local option sales tax was collected . by 125 counties by July, 1984, down from 127 the year before. Collections rose to $130 mill ion from $102 mil lion. Alcoholic beverage taxes contributed $25 million. Insurance premiums taxes, though relatively insignificant, amounted to over $9 million.
27

A CLOSER LOOK AT SALES, EXCISE, AND SPECIAL USE TAXES
Other Revenues $199 Million

Intergovernmental Rev enue s $288 Million

Property Taxes $56 7 Million

9.5 %

tttrIhI~IIIIIIIIII?aLo~ca~1O~Pllon Sales

O. 0/ 0 1,\ ,

5130 Million

Insurance premlu~s

Alcoholic Beverage Taxes

Taxes

525 MIllion

59 Million

The three leading revenue sources - 1) property taxes , 2) intergovernmental revenues, and 3) sales, excise, and special use taxescontribute more than three out of every four dollars of county revenue . The three combined increased by $78 million from 1983 to 1984, despite a drop of $4 million in intergovernmental revenues.
Most add itional types of general revenue increased from 1983. Use of money and property revenue, mainly interest on investment of idle funds , netted count ies $42 million . This figure represents an increase from $28 million in 1982, due primarily to increases in locally-derived revenues available for investment. Fines and forfeitures brought in $69 million, up substantially from $50 million the previous year .
28

A CLOSER LOOK AT SOME OTHER IMPORTANT COUNTY REVENUES

Service Charges 540 Million
U.e 01 Money & Property 542 Mil lion

Othe r MI.celianeou . 547 Mil lion

Fine s, Forle itu res 569 Mil lion

Properly Taxes $567 Million
Sales. EXCise, SpecIal Use Taxes
$ 174 M illion

Change in Selected County General Revenues 1983 to 1984
(Amounts and Percentages Rounded)
Total General Revenues +$96 Million + 8.5%

Revenue Source

Million ($)

Percent

Local Option Sales Tax

+28

Real & Personal Property Taxes

20

State Intergovernmental

15

Use of Money and Property

9

Fines and Forfeitures

8

Licenses and Permits

6

Motor Vehicle Permits

5

Bu ilding Perm its

4

Service Charges (Non -Util ity)

2

Public Utility Taxes

2

Alcoholic Beverage Taxes

2

Insurance Premiums Tax

1

Federal Intergovernmental

-20

+27% 5 8
25 16
26 13 64
6 6 9
17 -19

29

Utility Revenues
Utilities include 1) water and sewer systems; 2) electric systems ; 3) natural gas systems ; 4) airports, and, 5) transit systems .
A CLOSER LOOK AT UTILITY REVENUES
Olher Ulilil y 53 Million <; 0 .2 %

l ~ l e r g o v e r n m e n t a'
Revenues 5288 M,II,on

Sates Excise Spec ial Use Taxes
S 1 7~ M illion

Utility revenues comprise about 10% of total county revenues , amounting to $143 million in 1984. Water and sewer systems are the dominant county operated utility in terms of the number of counties involved and total revenues. Water and sewer util ities had revenues of $140 million, 98% of all county utility income. County-operated airports were a minor portion of county utility revenues at $2.5 million .
Overall, county ut ility revenues were up $29 million (26%) during the year, reflecting both increased water and sewer rates and customer growth . Utility revenues had increased 26% the previous year , from 1982 to 1983.

30

Change In County Utility Revenues: 1983 to 1984

Total Utility Revenues +$29 Million +26.0%

Ut i l i t y

Millions ($) Percent

Water and Sewer

+29

+26

Gas

0

0

Airport

0

0

Trans it

0

0

Electric

0

0

COUNTY EXPENDITURES
County expenditures consist of 1) general expenditures and 2) utility expenditures. Debt service - payment of both princ ipal and interest on borrowed money - is addressed separately from expenditures under the heading of County Debt.

COUNTY EXPENDITURES

Public Works $36 Million -,

Other

Utilities $57 Million

$118 MiIIlon ,( 4.5%

A$d ~I;I~1t~~tOl ~n

2.8%

Health/Human Services $288 Million

Public Safety $245 Million

Highways $179 Million

1.6%

Housing/Community
----- Development $20 Million

31

Expenditures for general and utility purposes were 91 % and 9% of total expenditures, respectively, close to the same percentage spl it as county revenues . General expenditures, totalling $1 .157 bill ion , were up 8% from 1983. Ut ility expenditures were $118 mill ion , down 12% from the prev ious year . The decl ine in ut ility spend ing is attr ibuted to lower water/sewer system construction outlays.

General Expenditures
Health and human services constitute the leading expenditure item, accounting for $288 million, or almost 23% of total county spending . Expenditures for health and human services increased $30 million from 1983, an 11 % rise. Both the level of spending and increases over the past year belie the fact that several counties have divested themselves of hospital operations during the past few years.

A CLOSER LOOK AT HEALTH/HUMAN SERVICES EXPENDITURES

Pub lic Wellare
515 Million \ 1 . 2%, ~<I'- - ___

O the r
557 Mdhon
/
4 Silo

Ambulance Service 1.9% 525 Million- - - -

PuOhC Safely 52" 5 Mdhon

32

Public safety and corrections are the second leading county expenditure category, at $245 million (19% of county spending). More than half of public safety and corrections spending is for county sheriff and police departments, one-fifth for jails and correctional institutions, and one-quarter for fire departments. Public safety and corrections expenditures increased 7% to $245 million since 1983.

A CLOSER LOOK AT PUBLIC SAFETY/ CORRECTIONS EXPENDITURES

O tne r

557 Million

Pub lic Works

\

536 Million

UtilitIes 4 5%

) 8%5118 MII-I'=o.n_, '...--_ _

Shert"s' Departments 567 MIllion

\
1 6% \
Housinq / Cornm urutv
Deve lopment 520 Moilion

Police Departments 560 Million
Corre<:t1onal 1.4% - l n s t i t u t e s
518 M illion

County administration costs ranked third at $185 million, or about 15% of total county spending. Administrative costs rose less than 5% from 1983, less than the 8% in general expenditures overall.
Fourth among expenditure categories is spending for highways, roads and bridges . Spending in 1984 was $179 million, an increase of 7% over the previous year. Highway expenditures constitute about 14% of total county spending ,

33

It is interesting to note the relationship between spending and intergovernmental revenues in two areas: health/human services , and highways/roads/bridges. Twelve percent of total spending for highways, roads and bridges was derived from earmarked intergovernmental revenues (almost entirely from the state). For health and human services , however, earmarked intergovernmental revenues amounted to 47% of all county spending for this purpose ($134 million revenues vs. $288 million expenditures). In other words, county highway programs are 88% locally funded , health/ human service programs just 53%.
All additional general expenditures comprise 13% of county expenditures, or $165 million. Included here are leisure services , public works (excluding highways and utilities), housing and community development, and miscellaneous general expenditures.
Miscellaneous general expenditures are actually attributable to just a few counties. These counties assign certain costs to this category, rather than to specific categories, a continuing problem in the absence of a standard local accounting system .

Change in Selected County General Expenditures: 1983 to 1984

Total General Expenditures +$86 Million +8.1%

Expenditure Category

Millions ($) Percent

Public Health (Including State

Grants Expended)

+25

+23

Highways, Roads and Bridges

11

7

Housing and Community Development

8

73

Administration

8

5

Fire Departments

7

12

Leisure Services

7

15

County Hospitals

6

87

Ambulance Service

6

29

Jails

4

13

Juvenile and Magistrate's Courts

3

22

Police Departments

2

4

Sheriff's Departments

2

3

Superior Courts

-8

-18

34

The annual survey of local government finances collects general expenditure data by type (line item) as well as by expenditure category . The three types of expenditures are 1) current operations; 2) capital purchase, including land , structures, and major equ ipment; and 3) construction.
All expend iture types increased from 1983 to 1984. Despite a $74 mil lion increase in current operations to over $1 billion, operations dropped slightly as a percentage of total spending. Capital purchases rose 22% ($9 billion), while construction maintained its share at about 4% of total spending , despite a $4 million increase .
The tables below show that current operations account for over 90% of county general expenditures, and topped $1 billion in 1984. Cap ital purchase expenditures rose a significant 22% ($9 mi llion) from last year ; construction 8%.

County General Expenditures by Type: 1983 and 1984

Expend iture Type

1983 Amount ($) Percent

1984 Amount ($) Percent

Current Operations Cap ital Purchase Construction
Total General Expenditures

986,913 ,286 41,736,038 41,923,132
1,070,572,456

92.2% 3.9 3.9

1,060,582 ,032 50,890,116 45,313,815

100.0% 1,156,785,963

91.6% 4.5 3.9
100.0%

Change in County General Expenditures by Type: 1983 to 1984

Expend iture Type
Current Operations Capital Purchase Construction
Total

Amount ($)
73.668 ,746 9,154,078 3,390 .683
86,213,507

Percent
7.5 21.9
8.1 8.1

35

Utility Expenditures
With expenditures of $118 mill ion , county utilities comprise slightly over 9% of total county spend ing. Water and sewer systems account for $114 million.
A CLOSER LOOK AT COUNTY UTILITY EXPENDITURES
Other Utilities $4 MIllion
\
0 .3%

Pub liC Saf el y 524 5 Million

H igh w ays $ 179 M illio n

16\.
H ouSing Commun lly Deve lopm ent 520 Million

Water and sewer system expenditures have dropped steadily over the last two years . In 1982, expenditures were $144 million (13% of total county spending); 1983 spending dropped 10%to $129 million; 1984 another 12% to $114 million. The repeated decline may result from decreased spending for water pollution control facility construction.
All utility expenditures other than water/sewer amounted to just $4 million, or less than 1% of overall county spending.

36

Change in County Utility Expenditures: 1983 to 1984

Total Utility Expenditu res -$16 Mill ion -12%

Ut ility

Millions ($)

Percent

Water and Sewer Gas Airport Transit Electric

-16

-12

D

D

D

D

D

D

None Reporting

in dicat es under $100.000 inc re ase or decrease; les s than 1% in crease or decrease.

COUNTY DEBT

Counties ended the fiscal year with outstanding debt totalling $712 mill ion . New debt incurred during the year outstripped debt ret ired , $271 million to $204 mill ion . Interest paid on all debt was $46 million .
Million ($)

Debt Inc urred

271

Debt Retired

204

Interest on Debt

46

Debt Outstanding at End of FY 711

Short-term borrowing typically exceeds long-term debt activity for most county governments. State law requires that short-term debt be retired within the calendar year it is incurred. During the year short-term debt accounted for 60% of all county debt incurred , and

OUTSTANDING DEBT AT END OF FISCAL YEAR
Short-Term $31 MIllion
\
4.4%

Genera l Obllgallon $162 MIllion

37

80% of debt retired ($162 million in each case) . About twice as much was borrowed and retired in revenue bonds than in general obligation bonds.
At the end of the fiscal year counties reported $680 million in outstanding bonded indebtedness, most of which ($446 million) comprised revenue bonds outstanding. The relatively small shortterm debt outstanding is due to counties having fiscal years not matching calendar years , rather than counties violating the provision of the state law discussed above .
DEBT INCURRED DURING FISCAL YEAR
Gene ral Obliga tion 535 Million
Counties issued $108 million in bonds during the year. Water / sewer revenue bonds accounted for more than half of all new debt ($55 million) . Most other new bond debt was general obl igation bonds. Jail bonds led general obligation borrowing at $14 million ; followed by multi-purpose bonds, $8 million; and streets/roads and fire protection, each amounting to $5 million, or 5% of total bond debt incurred.
DEBT RETIRED DURING FISCAL YEAR
Revenue Bond ~_r--:5~29o Million
General Obligallon 513 Million
38

County Bonded Indebtedness Incurred During FY 83-84 Significant Items

Purpose of Debt

Bond Type

Water /Sewer

Revenue

Jails

G.O.

Multi-Purpose

G.O.

Streets /Roads

G.O.

Fire Protection

G.O .

All Other Purposes

Revenue & G.O.

Total Bonded Indebted-

ness Incurred

Mill ions ($)

Percent of Total Bond Debt Incurred

$55

50 .7%

14

13.1

8

7.8

5

4.6

5

4.5

21

19.5

$108

100.0%

Of the $680 million county bond debt outstanding atthe end of the fiscal year , water/sewer revenue bonds predominated at $381 million. Genera l obl igat ion bonds were responsible for most of the rema ining long-term debt. Though accounting for just 4% of outstanding bond debt, jails are projected to cause counties to borrow increasing ly, as court-ordered jail improvements mandate spending . A $20 million education debt is significant, as this is general-purpose local government debt, not that of school boards (the usual institution issu ing school bonds).
Two-thirds of outstanding county bond debt is revenue bond debt. Eighty-five percent of revenue bond indebtedness is due to borrowing for water/sewer purposes.

39

County Bonded Indebtedness Outstanding at End of FY 83-84 Significant Items

Purpose of Debt

Bond Type

Outsta nd ing Millions ($)

Percent of Total Bond Debt Outstand ing

Water/Sewer

Revenue

Multi-Purpose

G.O.

Public Buildings

G.O.

Jails

G.O.

Education

G.O .

(Non-School Board)

StreetslRoads

G.O.

Recreation

G.O.

All Other Purposes

Revenue & G.O.

Total Bonded Indebted-

ness Outstanding

$381 98 41 30 20
18 16 66
$680

56.0% 14.4 6.0 4.4 3.0
2.6 2.3 11 .3
100.0%

40

Revenue Sharing and
Georgia Local Government Finance
41

Note on Data Sources

The data used in th is report was collected from local governments by the Department of Commun ity Affa irs under a cooperat ive federa l-state agreemen t. DCA, the Treasury Department (Offi ce of Revenue Sharing) and the Bureau of the Census are parties to the agreement. It may appear that certain inconsistenci es exist between the data presented and other available information. However, the apparent inconsistencies can be explained as follows:

1. Fiscal years reported on were not necessari ly the same as each other, nor were they the same as the ent itlement per iod covered . The DCA data used in this report include local government fiscal years ending between July 1,1983 and June 30, 1984. In other words , the earl iest fiscal year could have started in July, 1982 and the latest ended in July, 1984 - a 24 month per iod, although each locality reported data for just one year within this 24 month period .

2. Local governments reported receiving $109 million in Revenue Sharing funds , and spending $102 million. Why the difference? Localities need not spend their Revenue Sharing funds within the local fiscal year rece ived, nor must they spend the ir allocations within the federal entitlement per iod when received .

3. Entitlement periods coincide with the federal fiscal year, October 1 - September 30. Portions of three different entitlement periods (numbers 13, 14, and 15) span the period fo which the data in this report were collected. Thus it is impossible to mesh local fiscal years with entitlement periods, or to reconcile funds received with funds expended, even within a single entitlement per iod.

The fo llowing benchmark info rmati on is presented to show the " ballpark" amounts allocated to Georgia local governments and spent by those governments:

Source: DCA from Local Governments, via Finance Survey

Period Covered: Local Fiscal Year ending between 7/1/83 and

6/30 /84

Revenue Sharing Revenues:

$108,901 ,641

Revenue Sharing Expend itures:

$102,425,879

42

Source: Office of Revenue Sharing , Department of the Treasury Period Covered : Ent itlement Periods 14 and 15
Period 14 Disbursements to Georgia: $112,230,000 Period 15 Disbursements to Georg ia: $112,271,608
Reader's Guide To Revenue Sharing
And Georgia Local Government Finance
This special report was prepared by the Georgia Department of Community Affairs at the request of the Georgia Municipal Association . It is based on data provided by county and municipal governments to the Department. Proposed elimination of federal Revenue Sharing by the Reagan administration prompted GMA to establ ish a Special Revenue Sharing Task Force to study the effects of Revenue Sharing recision on local government and to work closely with Georgia's Congressional delegation to save the program.
The data base from wh ich this study is drawn resulted from a cooperative federal-state project which began in 1977. Federal partic ipants in the project are the Bureau of the Census and the Treasury Department's Office of Revenue Sharing . The Office of Revenue Sharing uses the local financial data collected annually to establish levels of Revenue Sharing for each city and county for the following entitlement period .
Of the 534 municipal ities surveyed (and eligible for Revenue Sharing funds) , 518 completed and returned detailed forms to the Department of Community Affairs . All 158 counties responded , as has been the case for several years. (Muscogee is considered a consolidated government with the City of Columbus for statistical purposes by the Bureau of the Census) .
43

Terms used in this report are usually explained in context. The structure of mun ic ipal and county finances , as reflected in the annual survey, appears as Append ix A. There the reader wi ll fi nd which items comprise a given category of revenue or expend iture.
Comments, questions, or requests for additional copies of this report may be directed to :
Lynn Thornton, Assistant Commissioner Georgia Department of Community Affairs
Eighth Floor 40 Marietta Street, N.W. Atlanta, Georgia 30303
(404) 656-5526
What Is "Revenue Sharing"?
The federal Revenue Sharing program distributes federally collected revenues to units of local government for general budget support.
The total amount distributed has been changed from year to year by varying amounts: from $30 bill ion in 1972 when init iated , to under $5 billion in FY 1985. In 1983, state governments were dropped from the program .
The funds to be distributed are allocated according to a formula which cons iders population , local tax effort , personal income, and other factors.
Revenue Sharing funds may be used for any purpose which is a legitimate use of local revenues. Local governments in Georg ia use the funds for a variety of purposes, as described in more detail in this report.
44

Highlights * Local governments in Georgia received and spent over $100
million in Revenue Sharing funds during the last fiscal year. Of this amount , $100 million went to general expenditures, with just $2 mil lion spent on ut ility systems.
* Counties rece ived over $65 million of this amount; cities
received $43 million .
* Both counties and cities devoted more of the ir Revenue Sharing
funds to current operations than to capital spending , by a rati o of 2:1 in each case.
* Revenue Sharing funds were used to cover more than 5% of all
local government general expenditures (not including utility expend itu res). They were used to pay for 17% of all capital expend itures, and 4% of operating expenditures.
* If Revenue Sharing funds were taken away, " bread and butter"
local services would suffer most. Fire departments would lose $14 million ; roads and bridges, $24 million ; and law enforcement and corrections , $23 million .
* If Revenue Sharing is cut, local governments would have to
come up with 16% of fire departments' operat ing budgets from local sources. Other shortfalls would include: garbage collection and disposal , 3%; law enforcement and corrections , 6%; and highways, streets, and bridges, 5%.
* Revenue Sharing prov ides $0.43 of every federal dollar wh ich
goes to Georg ia's cit ies and counties. It provides $0.76 of every federal dollar which goes to counties.
* Bigger jurisdictions get larger amounts of Revenue Sharing
funds, but rely less on Revenue Sharing as a percentage of total revenues . Smaller loca lities are more dependent on Revenue Sharing to pay larger proportions of their total budgets.
45

I THE BIG PICTURE: FY 19841

Utilities (30 .8%)

Local Taxes (43 .0'0)

State & Local (7.8%)

GENERAL REVENUE SHARING A $100 MILLION PROGRAM
Local governments in Georgia took in and spent more than $100 mi llion in RevenueSharing funds during the local fiscal year end ing between July, 1983 and June, 1984.
Actually , localities received $109 million and spent $102 million . The apparent discrepancy can be explained by cash flow of local grants and over lapping fisca l years.
Counties got 60%, or $66 million ... cities $43 million .
On the expenditure side , very little was spent for ut ilities (watersewer, electric and natural gas systems, transit, and publicoperated airports) .

46

The vast majo rity of Revenue Sharing funds is used for " general" purposes - trad it ional local government funct ions .
Su rpris ing to many, Revenue Sharing money for current operations outst ripped cap ita l spe nding by a 2 to 1 ratio. Local governments spe nt $68 million for cur ren t gene ral ope ratio ns, $32 m il lio n on cap ita l expend itu res (purch ase of major equ ipment, real esta te , and construct ion ). Many regard General Revenue Sharing as mainly an " infrastructure" program , but this is certa inly not the case in Georg ia.
Georgia Local Governments Reported Revenue Sharing Amounts
FY 7-1-83 to 6-30-84

Municipa lities Count ies

Mun icipa lities and Co unties Comb ined

Revenue Sharing Revenues
Revenue Sharing Expend itures Gen eral Ope rat ing Capital Ut ility O per at i ng Cap ita l

$43,263,431
42,486,091 40,280,897 28.138,163 12,142,734
2,205 ,194 737,4 34
1,467,760

$65,638,210
59,939 ,788 59,671,895 39,990,188 19,68 1,707
267,893 124,876 143,017

$108 ,901 ,641
102,425 ,879 99 ,952 ,792 68,128,351 31 ,824,44 1 2,473,087 862 ,3 10 1,610,777

REVENUE SHARING IN THE LOCAL REVENUE PICTURE
Just how important is federal General Revenue Sharing to Geo rg ia's c ities and cou nt ies?
For every $1.00 of the money local governments get from Wash ington , D.C., $0.43 comes in the annual Revenue Sharing chec k. For count ies, $0.76 of every federal dollar is Revenue Sharing money.

47

Some ot he r interesting facts show ing the rel ati ve im portance of Revenue Sharing in the local revenue pict ure:
* Counties get about half as much from Revenue Sharing as from
the local option sales tax. They take in more via Revenue Sharing than in non-util ity service charges .
* Cities get $0.22 in Revenue Sharing for every dollar of real and
personal property tax raised . And Revenue Sharing reaps about half of what comes in through service charges.

How Revenue Sharing Stacks up to Other Local Revenue Sources

REVENUE SHARING CONTRIBUTED:

FOR EVERY $1.00 OF:

to

to

Municipalities Counties

to Mun icipalities and Counties C o m b ined

Local Real and Persona l Property Tax
Local Option Sales Tax Non-Utility Service Charges

$0.22 0.34 0.50

$0.15 0.51 1.63

$0.17 0.42 0.86

Federal Intergovernmental

Revenue

0.26

0.76

0.43

State Intergovernmental Revenue

0.89

0.34

0.46

REVENUE SHARING IN THE
LOCAL SPENDING PICTURE
Revenue Sharing expenditures account for about 5% of local government general expend itures (that is. spending for other than utilities). Cities and count ies both rely on Revenue Sharing for about a nickel on the dollar spent for general purposes.
Wh ile just four cents of every operat ing dollar comes from Revenue Sharing , cap ital spending draws heavily from Revenue Sharing . County capital spending is 17% Revenue Sharing money; municipal ,14% .

48

How Revenue Sharing Stacks up to Other Local Expenditure Items

REVENUE SHAR ING CONTR IBUTED:

FOR EVERY $1.00 OF:
Genera l Expenditures Operating Capital

to Mun icipa lities
$0.05 0.04 0.14

to C o u n t ies
$0.06 0.04 0.21

to Municipalities and Counties Combined
$0.05 0.04 0.17

Uti lity Expend itures Opera ting Cap ital

Less than 0.01 Less than 0.01
0.01

Less than 0.01 Less than 0.01 Less than 0.01

Less than 0.01 Less than 0.01
0.01

Total Expenditures (General & Utility) Operating Cap ital

0.03

0.05

0.04

0.02

0.04

0.03

0.05

0.15

0.09

49

COUNTY FINANCES AND REVENUE SHARING

Utilities (9.6%) Other Federal (1.4 %) State & Local (13 .6%)

Local Taxes (59.7%)

COUNTY REVENUE SHARING EXPENDITURE BREAKOUT
Counties spent about $60 million of Revenue Sharing money during the recent fiscal year .
Highways and br idges accounted for $0.32 of each dollar spent , or $19 million. A lmost half of this amount , $9 mill ion , was devoted to current operations.
Spending for county police departments ranked second behind spending for highways. Next were sheriffs' departments , fire departments, and parks and recreation .
Looking at broader categories of spending (see Appendix A for composition of categories) , highways and public safety comprise over 60% of Revenue Sharing spend ing. Public safety relies heavily on Revenue Sharing for current operations. Revenue Sharing funds are used for both current operations and capital spending in the highways category.

50

Analysis of County Revenue Sharing Expenditures: FY 1984

Ca tegory

Total
($)

Revenue Sharing Expend itu res

Percent of

Current

Reve nue

Operations Cap ita l

Sha ring

($)

($)

Expend it ures

Financial Adm in istration 539,319

Tax Comm issioner

87,327

Tax Assessor/Appraiser 209,368

General Admin ist rat ion 1,398,252

Courthouse & County

Buildings

1,041,488

Building Inspection

26,081

Superior Court

108,944

State Court

3,507

Juvenile & Magistrate

Courts

27 ,024

Probate Court

444 ,282

Clerk of Courts

63 ,629

Sheriff's Department

5,304,898

Police Department

8,074,476

Correctional Insti t ute

290,518

Ja il

1,777,107

Fire Department

3,328,200

H ighways, Roads , Br idges 19,259,105

County Hospita l

804,548

Payments ot her Hospitals 157,371

Publ ic Health

2,042 ,265

Publ ic Welfare

923,370

Parks & Recreation

3,147,699

Li braries

881 ,084

GarbagelTrash Collection 1,354,816

Landfill

1,707,201

Housing/Community

Development

28,419

General Insurance

495,693

Ambulance Service

2,545 ,649

Employee Benefits

560,873

Utilities

267,893

Other Expenditures

3,039,383

Total

59,939,789

343 ,315 59,351
120,566 1,005 ,185
356 ,524 15,323 65 ,530 1,512
11,185 412 ,321
50 ,790 3,797,523 7,369,821
217,707 1,628,367 2,331,214 9,051,522
779 ,548 15,353
1,897,545 798,608
2,372,149 596,745 909,321 844,140
620 495 ,693 2,068,728 410,873 124,876 1,963,109 40,115,064

196,004 27 ,976 88,802
393,067

0.9% 0.1% 0.3% 2.3%

684 ,964 10,758 43,414 1,995

1.7% .0%
0.2% .0%

15,839 31 ,961 12,839 1,507 ,375 704 ,655 72,811 148,740 996 ,986 10,207 ,583 25 ,000 142,018 144 ,720 124,762 775 ,550 284,339 445,495 863 ,061

.0% 0.7% 0.1% 8.9% 13.5% 0.5% 3.0% 5.6% 32 .1% 1.3% 0.3% 3.4% 1.5% 5.3% 1.5% 2.3% 2.8%

27,799 0
476 ,921 150,000 143,017 1,076,274 19,824,725

.0% 0.8% 4.2% 0.9% 0.4% 5.1% 100.0%

Major Category
County Adm in istration Courts Public Safety Housing/Commun ity
Development Highways Health/Human Service Leisure Services Public Works Utilities Other Expenditures
Total

4,332 ,320 647,386
18,775,199

2,791 ,507 541 ,338
15,344,632

54 ,500 19,259,105
6,473,203 4,028,783 3,062,017
267,893 3,039,383 59,939,789

15,943 9,051,522 5,559,782 2,968,894 1,753,461
124,876 1,963,109 40,115,064

1,540,813 106,048
3,430,567

7.2% 1.1% 31.3%

38 ,557 10,207,583
913,421 1,059,889 1,308,556
143,017 1,076,274 19,824,725

0.1% 32.1% 10.8%
6.7% 5.1% 0.4% 5.1% 100.0%

51

COUNTY CURRENT OPERATIONS EXPENDITURES, REVENUE SHARING
VS. TOTAL SPENDING
Overall , counties had current operating expenditures right at $1 bill ion , of wh ich $40 mi ll ion came from Revenue Sharing .
County pol ice departments got nearly 13% of their operating funds from Revenue Sharing , high among deta iled expenditure categories. Other county functions depending heavily on Revenue Sharing to pick up a share of operat ing cos ts were county landfills , 10%; ambulance service, 9%; and parks/recreation , 8%.
52

Analysis of County Expenditures for Current Operations: FY 1984

Category

Revenue Shar ing C u r re nt
Operat ions Expend it ures
($)

To tal Cu rrent Operat ions Expenditures
($)

Revenue Sharing as Percent of Curre nt Operat ions
Expenditures

Financ ial Ad ministration Tax Comm issione r Tax Assessor/Appraiser General Adm inistration Courthouse & County
Bu ild ings Building Inspection Superior Court State Court Juven ile & Magis trate Courts Probate Court Clerk of Courts Sheriff's Department Police Department Correctional Institute Jail Fire Department Highways, Roads, Bridges County Hosp ital Payments other Hospitals Public Health Public Welfare Parks & Recreat ion Libra r ies GarbagelTrash Collection Landfill Hous ing/Commun ity
Development General Insurance Ambulance Service Employee Benef its Ut ilit ies Other Expenditures
Total

343 ,315 59 ,351
120,566 1,005 ,185
356 ,524 15,323 65 ,530 1,512 11,185
412 ,321 50 ,790
3,797 ,523 7,369 ,821
217 ,707 1,628 ,367 2,331 ,214 9,051 ,522
779 ,548 15 ,353
1,897 ,545 798 ,608
2,372 ,149 596 ,745 909 ,321 844 ,140
620 495 ,693 2,068 ,728 410 ,873 124 ,876 1,963 ,109 40,115 ,064

26,817 ,755 20 ,150,476 15,595 ,652 43,623 ,964
29 ,369 ,300 6,959 ,849
37 ,007 ,068 12,631 ,886 17,551 ,516
8,659,926 16,980,222 63,595 ,420 57 ,634 ,525 16,094 ,058 30 ,083 ,578 59 ,583 ,710 142,809 ,211 12,072 ,335 51,776 ,866 51,305 ,186 14,618,489 28,147 ,916 17,066,866 18,186,483
8,389,450
5,942 ,050 15,161 ,344 23,474 ,100 22 ,811,815 78,453 ,702 50 ,997 ,510 1,003,552,228

1.3% 0 .3% 0 .8% 2.3%
1.2% 0.2% 0 .2%
.0% 0 .1% 4.8% 0.3% 6 .0% 12.8% 1.4% 5.4% 3 .9% 6 .3% 6.5%
.0% 3 .7% 5 .5% 8.4% 3 .5% 5 .0% 10.1%
.0% 3 .3% 8 .8% 1.8% 0.2% 3.8% 4.0%

Major Catego ry
County Administration Courts Public Safety Housing/Community
Development Highways Health/Human Service Leisure Services Public Works Utilities Other Expend itures
Total

2,791 ,507 541 ,338
15,344 ,632
15,943 9,051 ,522 5,559,782 2,968 ,894 1,753,461
124,876 1,963,109 40,115 ,064

173,530,306 92,830 ,618
226 ,991 ,291
12,901 ,899 142,809 ,211 153,246 ,976
45,214 ,782 26,575 ,933 78,453 ,702 50,997,510 1,003,552,228

1.6% 0.6% 6 .8%
0 .1% 6.3% 3.6% 6.6% 6.6% 0 .2% 3.8% 4.0%

53

COUNTY CAPITAL EXPENDITURES, REVENUE SHARING VS. TOTAL SPENDING
Revenue sharing provides a larger slice of the capi tal expend itu res pie tha n of the current operations pie fo r count ies. The federal program provides 4% of current operat ions expend itures, and 15% of capital expend itures. Revenue Sharing prov ides almost $20 million of the $135 million county capital expenditures budget, compared to providing $40 million of the $1 billion county current operations budget.
County funct ions depending on Revenue Sharing both for large amounts and larger sl ices (over 25%) of the capital spending pie are :
Sheriffs ' Departments Ambu lance Service Garbage Co llect ion Ga rbage Disposal
Highways and Br idges Pol ice Departments
Of about $96 mill ion in non-utility capital expenditures, Revenue Sharing paid $20 mi llion .
54

Analysis of County Expenditures for Capital Expenditures: FY 1984

Category

Cap ital Revenue Sharing
Expenditures
($)

Tota l Capital Expenditures
($)

Revenue Sharing as Percent of Total Capital Expenditures

Financ ial Admin istration Tax Comm issioner Tax Assessor/Appraiser General Adm inistrat ion Courthouse & Coun ty
Bu ild ings Building Inspection Superior Court State Court Juven ile & Magistrate
Courts Probate Court Clerk of Courts Sheriff's Departmen t Police Departmen t Cor rect ional Institute Jail Fire Department Highways, Roads, Bridges County Hospital Payments other Hospitals Public Health Public Welfare Parks & Recreation Libraries GarbagelTrash Co llection Landf ill Housing/Commun ity
Development General Insurance Ambulance Service Employee Benefits Utilities Other Expenditures
Total

196,004 27,976 88,802
393 ,067
684,964 10,758 43,414 1,995
15,839 31,961 12,839 1,507,375 704,655 72,811 148,740 996 ,986 10,207,583 25,000 142,018 144,720 124,762 775,550 284,339 445,495 863,061
27,799 0
476,921 150,000 143,017 1,076,274 19,824,725

1,458,309 232 ,148 328 ,139
2,607,391
6,842,510 166,879 398,919 238,168
492,095 156,493 470 ,813 3,695 ,365 2,779 ,139 1,476,924 5,344,364 4,934,518 36 ,365 ,852
64 ,638 0
2,211 ,921 666,938
4,941,034 1,531,983 1,421,504 2,865,331
7,000 ,701 0
1,281,600 0
40,064 ,730 5,927,992
135,966,398

13.4% 12.1% 27.1% 15.1%
10.0% 6.4%
10.9% 0.8%
3.2% 20.4%
2.7% 40.8% 25.4%
4.9% 2.8% 20 .2% 28.1% 38.7% 0.0% 6.5% 18.7% 15.7% 18.6% 31 .3% 30.1%
0.4% 0 .0% 37 .2% 0.0% 0.4% 18.2% 14.6%

Major Category
County Administration Courts Public Safety Housing/Community
Development Highways Health/Human Service Leisure Services Public Works Ut ilit ies Other Expend itures
Total

1,540,813 106,048
3,430 ,567
38 ,557 10,207,583
913,421 1,059,889 1,308,556
143 ,0 17 1,076,274 19,824,725

11,468,497 1,756,488
18,230 ,310
7,167,580 36 ,365,852
4,225 ,097 6,473 ,017 4,286,835 40,064,730 5,927,992 135,966 ,398

13.4% 6.0%
18.8%
0.5% 28.1% 21.6% 16.4% 30 .5%
0.4% 18.2% 14.6%

55

COUNTY SIZE AND REVENUE SHARING DEPENDENCY
Generally, the smaller the population , the more dependent the county government is on the Revenue Sharing dollar. That is, larger counties lean less on Revenue Sharing than do smaller ones . For larger counties, Revenue Sharing provides a smaller percentage of both total general revenues, and total general expenditures.
Revenue Sharing dominates federal funds to county governments. Fully 88% of federal revenues to counties in the below 100,000 population groups came in the form of Revenue Sharing dollars.
Revenue Sharing comprises 5% of all general revenues taken in by county government. Here again , the Revenue Sharing sl ice of the local revenue " pie" gets larger for smaller count ies: up to over 8% for Group F counties.
Sim ilarly, Revenue Sharing funds accounted fo r about 5% of county general expenditures, with counties under 25,000 popu lation using Revenue Sharing for $1 of every $12 spent.

County Revenue Sharing as a Percentage of Total Federal Revenues, by Group: FY 1984

Group
A 8 C 0 E F Total

Popu lat ion Range

Total Revenue Sharing
Funds

Total Federal Inter-
governmental Funds

Revenue Sharing as Percent of Total Federal Funds

100,000 & Above 50,000-99 ,999 25 ,000-49,999 15,000-24 ,999 10,000-14 ,999
Less than 10,000 All Counties

$28,801 ,602 8,937,259 9,902,741 7,802,636 4,905,416 5,288,556
65,638,210

$44,637,426 9,840 ,825
11,863,080 8,949 ,157 5,229 ,78 1 5,874,385
86 ,394 ,654

64.5% 90.8% 83.5 % 87.2% 93.8% 90.0% 76.0%

56

County Revenue Sharing as a Percentage of Total General Revenues, by Group: FY 1984

Group
A B C 0 E F Total

Pop ulatio n Range
100,000 & Above 50,000-99,999 25,000-49,999 15,000-24,999 10,000-14 ,999
Less than 10,000 All Count ies

Total Reve n ue Shar ing
Funds
$28,801,602 8,937,259 9,902,741 7,802,636 4,905,416 5,288,556
65,638,210

To ta l General Revenues

Revenue Sha r ing as Perce nt of To tal General Revenues

$767,059,791 179,474,285 158,516,882 107,452,790 62,328,782 62,660,031
1,337,492,561

3.8% 5.0% 6.2% 7.3% 7.9% 8.4% 4.9%

County Revenue Sharing as a Percentage of Total General Expenditures, by Group: FY 1984

Gro up
A B C 0 E F To tal

Populat ion Range
100,000 & Above 50,000-99,999 25,000-49,999 15,000-24,999 10,000-14,999
Less than 10,000 All Co unt ies

Total Revenue Shar ing Expend itures
$22,222,820 9,664,641
10,089,860 7,798,785 4,760,020 5,135,770
59,671,896

Total Gene ral Expenditures

Revenue Sharing as Percent of Total General Expend itures

$620,540,408 163,818,202 155,043,467 96,866,319 60,827,063 59,690,504
1,156,785,963

3.6% 5.9% 6.5% 8.1% 7.8% 8.6% 5.2%

57

MUNICIPAL FINANCES AND REVENUE SHARING
Local Taxe s (30 .200)

Utilities (48.8 00)

Revenue Sharing (2 .2' 0)

MUNICIPAL REVENUE SHARING EXPENDITURE BREAKOUT
Municipalities spent over $42 million of Revenue Sharing money during the recent fiscal year .
Spending forfire departments and pol ice departments ranked #1 and #2, together accounting for more than half of every Revenue Sharing dollar spent.
Two of every three dollars were used for current operat ions , rather than for capital purchases.
Looking at the major categories , public safety stands to suffer most by any reduct ion in Revenue Sharing funds , followed by municipal public works.
58

Analysis of Municipal Revenue Sharing Expenditures: FY 1984

Category
Financial Administration General Admin istration General Municipal
Buildings Building Inspection Mun icipal Court Police Department Jai l Fire Department Streets/Drainage Parking Facilities/Meters Mun icipal Hospital Payments other Hospitals Social Services Pub lic Health Pub lic Welfare Parks & Recreat ion Educat ion Libraries GarbagelTrash Collection Landfill Housi ng/Comm un ity
Development General Insurance Ambulance Service Employee Benefits Utilities Other Expenditures
T otal
Major Category
City Administration Courts Public Safety Health /Human Serv ices Public Works Housi ng/Comm un ity
Development Leisure Services Educat ion U t i l ities Other
Total

Tota l
($)

Revenue Shar ing Expenditures

Percent of

Current

Revenue

Operations Cap ital Shar ing Ex-

($)

($)

pend itures

946 ,136 1,689 ,751

425 ,240 1,364,519

520 ,896 325 ,232

2.2% 4.0%

556,131 77,578 62,785
7,767,424 276,744
14,056,477 4,426 ,125 8,160 25 51 ,000 641,027 63 ,060 2,804 1,696,839 145,289 510 ,083 2,707,887 382 ,045

135,078 77,428 59,917
5,866 ,865 261,361
13,086 ,535 1,641,069 660 25 1,000 621 ,747 34 ,876 500 855 ,836 101,621 370 ,160 992 ,606 188,816

421 ,053 150
2,868 1,900 ,559
15,383 969,942 2,785,056
7,500 0
50,000 19,280 28 ,184
2,304 841 ,003
43,668 139,923 1,715,281 193,229

1.3% 0 .2% 0.1% 18.3% 0.7% 33.1% 10.4%
.0% .0% 0.1% 1.5% 0.1% .0% 4.0% 0.3% 1.2% 6.4% 0.9%

26,090 125,604
10,691 659,847 2,205,194 3,391 ,295 42,486,091

24,618 125,604
0 659,192 737,434 1,242,890 28,875,597

1,472 0
10,691 655
1,467 ,760 2,148,405 13,610,494

0.1% 0.3%
.0% 1.6% 5.2% 8.0% 100.0%

3,977,469 62 ,785
22,100 ,645 768 ,607
7,524,217

2,709 ,633 59 ,917
19,214,761 658,148
2,823,151

1,267 ,836 2,868
2,885 ,884 110,459
4,701,066

9.4% 0.1% 52 .0% 1.8% 17.7%

103,668 2,206,922
145,289 2,205,194 3,391,295 42,486,091

102,046 1,225 ,996
101,621 737,434 1,242 ,890 28 ,875 ,597

1,622 980 ,926
43 ,668 1,467 ,760 2,148,405 13,610,494

0.2% 5.2% 0.3% 5.2% 8.0% 100.0%

59

MUNICIPAL CURRENT OPERATIONS EXPENDITURES, REVENUE SHARING
VS. TOTAL SPENDING
Very few categories of current operations are heavi ly dependent on Revenue Sharing. Revenue Sharing provides only 2% of total municipal current operations budgets.
The one exception is mun icipal fire departments, which received more than 15% of the ir operating funds from Revenue Sharing . However, this figure is perhaps somewhat misleading , because the City of At lanta puts the lion 's share of its Revenue Sharing allocation into fire department operations, d istorting the picture for all other municipal ities.
Pol ice department operating budgets, though under 4% dependent upon Revenue Sharing , would have to find $6 million from other sources in the absence of the federal funds .
60

Analysis of Municipal Expenditures for Current Operations: FY 1984

Category

Revenue Sharing Current
Operations Expend itu res
($)

Total Current Operat ions Expenditures
($)

Revenue Sharing as Percent of Current Operat ions
Expenditures

Financial Adm inistration General Adm inistration General Municipal Buildings Building Inspection Municipal Court Police Department Jail Fire Department Streets/D rainage Park ing Facilities/Meters Municipal Hospital Payments othe r Hospitals Social Services Public Health Publ ic Welfare Parks & Recreation Education Libraries GarbagelTrash Collection Landfill Hous ing /Community
Development General Insurance Ambulance Service Employee Benefits Utilities Other Expenditures
Total
Major Category

425 ,240 1,364 ,519
135 ,078 77,428 59 ,917
5,866,865 261,361
13,086 ,535 1,641 ,069 660 25 1,000 621 ,747 34,876 500 855,836 101 ,621 370,160 992 ,606 188,816

31,550,463 50,687,264
8,494,856 7,433,373 4,573,833 163,951,373 8,961 ,761 85,434 ,243 65,165 ,808
264 ,888 2,319,628
68,915 9,454 ,962 1,369 ,596
801 ,542 52,388 ,931 14,139 ,513
6,870,891 70 ,238,838
5,781,489

24,618 125,604
0 659,192 737,434 1,242 ,890 28 ,875 ,597

39,525 ,103 8,904 ,683 241,049
73,059,750 651,286,853
71 ,167 ,120 1,434,136,725

1.3% 2.7% 1.6% 1.0% 1.3% 3.6% 2.9% 15.3% 2.5% 0.2%
.0% 1.5% 6.6% 2.5% 1.1% 1.6% 0.7% 5.4% 1.4% 3.3%
0.1% 1.4% 0.0% 0.9% 0.1% 1.7% 2.0%

City Administration Courts Public Safety Health /Human Services Public Works Hous ing /Community
Development Leisure Services Education Ut ilities Other
Total

2,709 ,633 59 ,917
19,214 ,761 658,148
2,823 ,151
102,046 1,225 ,996
101,621 737,434 1,242 ,890 28 ,875 ,597

172,697 ,016 4 ,573 ,833
258,347 ,377 14 ,255 ,692
141,451,023
46,958,476 59 ,259,822 14,139,513 651,286 ,853 71,167 ,120 1,434 ,136 ,725

1.6% 1.3% 7.4% 4.6% 2.0%
0.2% 2.1% 0.7% 0.1% 1.7% 2.0%

61

MUNICIPAL CAPITAL EXPENDITURES, REVENUE SHARING VS. TOTAL SPENDING
Municipal governments, similar to county governments, rely on Revenue Sharing as a greater share of their capital spending than of their current operations budgets.
Pol ice and fire departments use $0.23 in Revenue Sharing for every dollar spent on cap ital items. Sol id waste operat ions are similarly dependent.
In all , Revenue Sharing accounts for about 5% of the $256 million that cities spend on capital purchases.
62

Analysis of Municipal Expenditures for Capital Expenditures: FY 1984

Category

Capital Revenue Sharing
Expend itu res $

Total Capital Expenditures
$

Revenue Sharing as Percent of Total Capital Expenditures

Financial Administration General Adm inistration General Mun icipal Buildings Building Inspection Municipal Court Police Department Jail Fire Department Streets/Drainage Parking Facilit ies/Meters Mun icipal Hospital Payments other Hospitals Social Services Public Health Public Welfare Parks & Recreation Education Libraries GarbagelTrash Collection Landfill Housing/Community
Development General Insurance Ambulance Service Employee Benefits Utilities Other Expenditures
Total

520 ,896 325 ,232 421 ,053
150 2,868 1,900,559 15,383 969,942 2,785,056 7,500
0 50 ,000 19,280 28 ,184
2,304 841,003
43,668 139,923 1,715,281 193,229
1,472 0
10,691 655
1,467,760 2,148,405 13,610,494

1,613,273 2,996 ,744 1,965,022
123,055 20,113
8,266,449 559 ,973
4 ,166 ,157 17,082,154
45,476 0 0
329,553 82 ,724 8,411
6,321,443 280,274 345,460
6,963,078 2,022,153
18,976,573 918
45,980 0
163,898,462 19,831,717
255 ,945 ,162

32 .3% 10.9% 21.4%
0.1% 14.3% 23.0%
2.7% 23.3% 16.3% 16.5%
0 .0% 0 .0% 5 .9% 34 .1% 27.4% 13.3% 15.6% 40.5% 24.6% 9.6%
.0% 0.0% 23 .3% 0.0% 0 .9% 10.8% 5.3%

Major Category
City Administration Courts Public Safety Health/Human Services Public Works Housing/Community
Development Leisure Services Educat ion Utilities Other
Total

1,267,836 2,868
2,885,884 110,459
4,701,066
1,622 980,926
43,668 1,467,760 2,148,405 13,610,494

6,575,957 20,113
12,992,579 466 ,668
26,112,861
19,099 ,628 6 ,666 ,903 280 ,274
163,898,462 19,831,717
255 ,945,162

19.3% 14.3% 22.2% 23.7% 18.0%
.0% 14.7% 15.6%
0 .9% 10.8%
5.3%

63

MUNICIPAL SIZE AND REVENUE SHARING DEPENDENCY
As a general rule, smaller cities need Revenue Sharing more than larger ones do.
About $1 of every $4 in federal funds to municipalities is a Revenue Sharing dollar. But the 503 cities below 25,000 population (out of 518 reporting municipalities) get 40% of their federal funds in the form of Revenue Sharing dollars.
Revenue Sharing amounts to 4% of general revenues overall, but close to 7% for the many cities under 2,500 population.
Likewise. though municipal spending from Revenue Sharing funds is in the 4% - 5% range, smaller cities spend $1 of Revenue Sharing funds for every $12 spent.

Municipal Revenue Sharing as a Percentage of Total
Federal Revenues, by Group: FY 1984

Group
A B C
o
E F G H Total

Population Range

Total Revenue Sharing
Funds

50,000 & Above 25,000-49 ,999 10,000-24 ,999
5,000-9 ,999 2,500-4 ,999 1,000-2,499
500-999 Less than 500 All Municipal ities

$18,182,195 5,515,574 6,795,806 4,230,500 4,122,173 2,869,653 990,344 557,186
43,263,431

Total Federal Intergovernmental
Funds

Revenue Sharing as Percent of Total Federal Funds

$100,115,415 18,499,919 16,313,168 9,329,993 9,916,014 6,771,200 2,483,335 1,125,715
164,554,759

18.2% 29.8% 41.7% 45.3% 41.6% 42.4% 39.9% 49.5% 26.3%

64

Municipal Revenue Sharing as a Percentage of Total
General Revenues, by Group: FY 1984

G ro up
A B C D E F G H Total

P o p u l a t ion Range
50,000 & Above 25,000-49 ,999 10,000-24,999
5,000-9 ,999 2,500-4 ,999 1,000-2,499
500-999 Less than 500 A ll Mun ic ipalities

Total Revenue Sharing
Funds
$18,182,195 5,515,574 6,795,806 4,230,500 4,122,173 2,869,653 990,344 557,186
43,263 ,431

Total General Revenues

Revenue Sharing as Percent of To tal General Revenues

$572 ,795 ,967 123,783,338 128,576,255 80,342,459 65 ,944 ,815 40,844,524 14,338 ,181 8,323 ,223
1,034,948,762

3.2% 4.5% 5.3% 5.3% 6.3% 7.0% 6.9% 6.7% 4.2%

Municipal Revenue Sharing as a Percentage of Total
General Expenditures, by Group: FY 1984

Group
A B C D E F G H Total

Population Range
50,000 & Above 25,000-49,999 10,000-24 ,999
5,000-9 ,999 2,500-4 ,999 1,000-2,499
500-999 Less than 500 All Mun icipalit ies

Total Revenue Sharing Expenditures
$17,495 ,064 4,652,583 6,999,193 3,888,856 3,556,806 2,459,306 787,096 441,993
40,280,897

Total General Expenditures

Revenue Sharing as Percent of Total General Expenditures

$440 ,170 ,379 112,159,833 128,927,002 82,846,741 61,422,196 33 ,645 ,845 10,034,456 5,690 ,120 874 ,896 ,572

4.0% 4.1% 5.4% 4.7% 5.8% 7.3% 7.8% 7.8% 4.6%

65

APPENDIX A: DATA CATEGORIES

Appendix A is a list of revenue , expenditure, debt and asset items requested of local governments by the DCA financial survey. In effect, Appendix A is a "skeleton" of that survey, from which the data in this report is derived . Using this Appendix , the reader will better understand the structure of local government finances used in this report and the terminology employed.

MUNICIPAL GENERAL REVENUES

Property Taxes Real and Personal Property Taxes Public Utilities Taxes Motor Vehicle Taxes Mob ile Home Taxes FIFA, Penalties , Interest, Cost Intang ible Taxes Railroad Equipment Tax
Sales, Excise , and Special Use Taxes Local Option Sales Tax Insurance Premiums Tax Hotel-Motel Tax Franchise Payment Taxes Alcoholic Beverage Taxes Miscellaneous Taxes
Service Charge Revenues Parking Facilities/Parking Meters Garbage /Trash Collection Charges Landfill Fees Parks and Recreation Charges Ambulance Charges Hospital Charges Fire Service Subscription Fees Cemetery Fees Other Service Charge Revenues
Licenses and Permits Revenues Business Licenses/Occupation Taxes Alcohol ic Beverage Licenses Building Permits Other Licenses and Permits

Intergovernmental Revenues, by Type Payments in Lieu of Taxes General Public Purpose Grants (State) Capital Outlay Grants (State) Road and Br idge Funds (D.O.T Contracts) Crime Control Grants (LEAA) CETA Grants Commun ity Development Block Grants Public Welfare Grants General Revenue Sharing (Federal) Physical and Mental Health Grants Real Estate Transfer Tax (State) Other Intergovernmental Revenue
Intergovernmental Revenues, by Source State Other Local Governments Federal
Use of Money and Property Revenues Receipts from Real Property Sales Interest on Investments Rents and Royalties Receipts from Materials and Equipment Sales Fines and Forfeitures
Miscellaneous General Revenues Special Assessments Other Revenues

66

MUNICIPAL UTILITY REVENUES

By Purpose Water and Sewer System Electric Supply System Gas Supply System Airport Pub lic Trans it

By Type of Revenue Operating Revenue Other Revenue

MUNICIPAL GENERAL EXPENDITURES City Administration
Financial Administrat ion General Administration General Municipal Bu ildings General Insurance Employee Benefits
Courts Mun icipal Court

Public Works Streets/Drainage GarbagelTrash Collection Landf i ll Parking Facilities/Meters
Housing and Community Development Housing and Community Development Bu ilding Inspection and Regulation

Public Safety Police Department Jail Fire Department
Health and Human Services Municipal Hospital Payments to Other Hospitals Social Services Public Health Public Welfare Ambulance Service

Leisure Services Parks and Recreation Libraries
Education Non-School Board Expenditures
Other Expenditures

MUNICIPAL UTILITY EXPENDITURES

By Purpose Water and Sewer System Electric Supply System Gas Supply System Airport Public Transit

By Type of Expenditure Current Operations Purchase of Equipment, Land , and Structures Construction Depreciation Interest Expense

MUNICIPAL DEBT

Revenue Bond Debt Issued , Retired , Interest Paid, and Outstand ing at End of Fiscal Year, by Purpose: Water/Sewer Gas Electric Industrial Transit Other

General Obligation Bond Debt Issued , Retired , Interest Paid, and Outstanding at End of Fiscal Year , by Purpose: Water /Sewer Gas Electric Education Public Safety/Corrections Public Buildings
67

Municipal Debt (Cont.)
Streets /Roads /Highways Multi-Purpose Health /Human Service Other
Short-Term Debt Issued , Retired , Interest Paid, and Amount Outstand ing at End of Fiscal Year

MUNICIPAL CASH AND INVESTMENT ASSETS Cash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities Other Securities

COUNTY GENERAL REVENUES
Property Taxes Real and Personal Property Taxes Public Utilities Taxes Motor Vehicle Taxes Mobile Home Taxes FIFA, Penalties, Interest, Cost Intangible Taxes Tax Collection Fees
Sales, Excise, Special Use Taxes Local Option Sales Tax Alcoholic Beverage Taxes Insurance Premiums Taxes Hotel-Motel Tax Miscellaneous Taxes
Service Charge Revenues GarbagelTrash Collection Charges Landfill Fees Parks and Recreation Charges Ambulance Charges Hospital Charges Fire Service Subscription Fees Other Service Charge Revenues
Licenses and Permits Revenues Business Licenses/Occupation Taxes Alcoholic Beverage Licenses Building Permits Other Licenses and Permits

Intergovernmental Revenues, by Type (Cont.) Real Estate Transfer Tax (State) Physical and Mental Health Grants Other Intergovernmental Revenue
Intergovernmental Revenues, by Source State Other Local Governments Federal
Use of Money and Property Revenues Receipts from Materials and Equipment Sales Receipts from Real Property Sales Interest on Investments Rents and Royalties Fines and Forfeitures
Miscellaneous General Revenues Special Assessments Other Revenues
COUNTY UTILITY REVENUES
By Purpose Water and Sewer System Electric Supply System Gas Supply System Airport Public Transit

Intergovernmental Revenues, by Type Payments in Lieu of Taxes General Public Purpose Grants (State) Fuel Oil , Mileage (State) Road and Bridge Funds (D.O .T. Contracts) County Board of Health Revenues Crime Control Grants (LEAA) Community Development Block Grants Development Authority Revenues (Specified Authorities Only) Public Welfare Grants General Revenue Sharing (Federal)

By Type of Revenue Operating Revenue Other Revenue
COUNTY GENERAL EXPENDITURES
County Administration Financial Administration Tax Commissioner Tax Assessor/Appraiser General Adm inistration Courthouse and General County Buildings

68

County Administration (Cont.) General Insurance Employee Benefits
Courts Superior Court State Court Juven ile and Magistrate's Court Probate Court Clerk of Courts

Highways Highways, Roads and Bridges
Health and Human Services County Hospital Payments to Other Hospitals Public Health Public Welfare Ambulance Service Physical and Mental Health Grants Expended

Public Safety and Corrections Sheriff's Department Police Department Correctional Institute Jail Fire Department
Housing and Community Development Housing and Community Development Building Inspection and Regulation

Leisure Services Parks and Recreation Libraries
Public Works Natural Resources (Forestry, Soil Erosion, etc.) GarbagelTrash Collection Landfill
Other Expenditures

COUNTY DEBT

Revenue Bond Debt Issued , Retired , Interest Paid, and Outstanding at End of Fiscal" Year, by Purpose:
Water/Sewer Gas Electric Industrial Transit Other

Short-Term Debt Issued, Retired , Interest Paid, and Outstanding at End of Fiscal Year
County Cash and Investment Assets Cash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities Other Securities

General Obligation Bond Debt Issued, Retired, Interest Paid, and Outstand ing at End of Fiscal Year, by Purpose: Water/Sewer Gas Electric Education Fire Protection Public Buildings Streets/Roads/Highways Multi-Purpose Recreation Ja ils

69

APPENDIX B: LOCAL GOVERNMENT FINANCIAL DATA:
FY 83-84

(All Amounts in Dollars)

Item

Municipalities

General Reven ues Utility Revenues Total Revenues

991069365 943115736 1934185101

General Expenditures Utility Expenditures Total Expend itures

874896572 815185054 1690081626

Revenue Items
Property Taxes Sales, Excise, Specia l Use Taxes (1) Intergovernmental Revenues Use of Money and Property Licenses and Permits Service Charges Fines and Forfeitures

223964638 287848552 222684968 69021381 55819324 87014198 33192941

Federal Intergovernmental State Intergovernmental Other Local Intergovernmental

164554759 48439097 9691112

Water and Sewer Utilities Electric Utilities Gas Utilities Airports Public Transit Systems

290409121 299039750 235248914 112748224
5669727

Real and Personal Property Taxes Local Option Sales Tax Alcoholic Beverage Taxes Franchise Payment Taxes Insurance Premiums Tax Interest on Investments

199672181 127218277 49025185 69495665 32054723 57320837

Expenditure Items
Public Safety Public Works (2) Administration Leisure Services Housing and Community
Development Health and Human Services Courts Highways (Streets & Drainage
for Cities)

271339956 85315922 179272973 65926725
66058104 14722360 4593946 82274962

70

Counties
1230309635 143019815 1373329450
1156785963 117634368 1274420331
567356102 173813604 288442972 42234164 30593924 40265994 69437406
86394654 195108939
6938379
139664501 0
830003 2476339
48972
443158667 129771071 25435643
0 9287551 36594027
245221601 36205501 184998803 51687799
20069479 287915109 94587106 179175063

Local Government
Total
2221379000 1086135551 3307514551
2031682535 932819422 2964501957
791320740 461662156 511127940 111255545 86413248 127280192 102630347
250949413 243548036 16629491
430073622 299039750 243548917 115224563
5718699
642830848 256989348 74460828 69495665 41342274 93914864
516561557 121521423 364271776 117614524
86127583 302637469 99181052 261450025

Exp end itu re Items (Cont.)
Wate r and Sewer Ut il it ies (3) Elect ric Ut il ities (3) Gas Utilit ies (3) Airports (3) Trans it Systems (3)
Debt Items Outstand ing at End of Year
Revenue Bonds General Obligation Bonds Short-Term Debt
Issued During Fisca l Year Revenue Bonds General O blig ation Bo nds Sho rt-Te rm Debt
Ret ired During Fiscal Year Revenue Bonds General Obligation Bonds Short-Term Debt
Interest Paid on Debt During Fiscal Year Revenue Bonds General Obligat ion Bonds Short-Term Debt

269119726 257219137 210208378
70614796 8023017
1702801076 1402049964
293804364 6946748
217764696 173763492
27584728 16416476
100496223 61987209 21597465 16911549
95063280 78287238 15965442
810600

11386483 5 0
683373 2854023
232137

382984561 257219137 210891751
73468819 8255154

711792027 446300346 23404970 1
31441980
270868724 73568632 34723635
162576457
204086717 28860741 12875946
162350030

24145 93103 1848350310
527854065 38388728
488633420 247332124
62308363 178992933
304582940 90847950 34473411
1792615 79

46371597 254073 16 12282055
8682226

141434877 103694554
28247497 9492826

Notes:
1 - Excludes $117,451 ,173 in MARTA Sales Tax collected by DeKalb and Fulton Counties.
2 - The mun icipal figure excludes streets and drainage, wh ich is shown below. Streets and drainage is considered a municipal pub lic works item elsewhere in th is report.
3 - Excludes depreciation and interest payments on debt.

71

APPENDIX C: MUNICIPALITIES INCLUDED IN SURVEY RESULTS

Popu lation f igures are Bureau of the Census est imates as of Ju ly 1, 1982. These estimates

are prepared , in part for use by t he Office of Revenue Sha ring , Department of the Treasury,

and are w idely used by government agencies and private concerns .

1982

1982

1982

1982

Municipality Eat. Pop.

Municipality Est. Pop.

Municipality Est. Pop.

Municipality Est. Pop.

Abbeville

1002

Acworth

3908

Adairsv ille

1773

Auburn

860

Adel

5688

Adr ian

768

Ailey

570

Alamo

1003

Alapaha

758

Albany

84771

Aldora

139

Allenhurst

661

Allentown

316

Alma

3977

Alpharetta

3224

Alston

97

Alto

647

Ambrose

342

Americus

16522

Andersonville 288

Arab i

392

Aragon

856

Arcade

232

Argyle

195

Arlington

1621

Arnoldsv ille

209

Ashbu rn

4860

Athens

42863

Atlanta

428153

Augusta

46449

Austell

4860

Avera

229

Avondale Ests. 1254

Baco nton

782

Bainbridge 10758

Baldw in

1254

Ball Ground 669

Barnesv ille

4771

Bartow

398

Barwick

413

Baxley

3612

Bellville

163

Berkeley Lake 626

Berl in

561

Bethlehem

267

Between

73

Bibb City

893

Bishop

170

Blackshear 3465

Bla irsville

597

Blakely

5935

Bloom ingdale 1908

Blue Ridge

1319

Bluffton

141

Bly the

345

Bogart

784

Boston

1467

Bostwick

380

Bowdon

1801

Bowe rsv ille

289

Bowman

867

Braselton

336

Braswe ll

289

Bremen

4048

Brinson

299

Bronwood

561

Brooklet

1071

Brooks

222

Broxton

1087

Buchanan

1068

Buena Vista 1586

Buford

7097

Butler

1998

Byromville

574

Byron

1685

Cadwell

339

Cairo

8856

Calhoun

5902

Cama k

272

Camilla

5429

Canon

723

Canton

3766

Carl

250

Carlton

282

Carnesville

480

Carrollton 14836

Carte rsville 9217

Cave Spring 915

Cec il

283

Ceda rtown

8715

Centerv ille

2657

Central hatchee 241

Chamblee

6711

Chatsworth 2657

Chauncey

354

Chester

411

Chickamauga 2279

Clarkston

4659

Clarkesville 1286

Cla xto n

2728

Clayton

1741

Cle r m o n t

329

Cleveland

1589

Climax

418

Cobbtown

463

Cochran

5110

Cohutta

397

Colbe rt

511

Coleman

148

College Park 25348

Collins

594

Colqu itt

1993

Columbus 174348

Comer

987

Commerce 4068

Concord

312

Conyers

6906

Cool idge

752

Cordele

11268

Corne lia

3299

Cov ington 11992

Crawfo rd

494

Crawfordv ille 655

Culloden

296

Cumming

2258

Cusse tta

1184

Cuthbe rt

4311

Dacula

1599

Dahlonega

2922

Daisy

171

Dallas

2566

Dalton

20183

Damascus

385

Dan ielsv ille

338

Danville

566

Dar ien

1681

Davisboro

403

Dawso n

5747

Dawsonville 390

Decatur

18185

Deepstep

127

Demorest

1136

Denton

297

Desoto

252

Dexte r

571

Dillard

215

Doerun

1082

Donalsonsvi lie 3275

Dorav ille

7321

Doug las

11184

Doug lasvilie 8182

Dubl in

16414

Dudley

412

Duluth

3451

Dupont

276

East Dublin 2891

East Ellijay

533

East Point 38297

Eastman

5288

Eatonton

5056

Edge Hill

52

Edison

1174

Elberton

5783

Ellaville

1681

Ellenton

307

Ellijay

1509

Emerson

1265

Enigma

638

Ephesus

196

Eton

285

Euharlee

491

Fairburn

3912

Fairmount

905

Fayetteville 3218

Fitzge rald

10447

Flem ington

495

Flov illa

461

Flowe ry Branch 753

Folkston

2277

Forest Park 18186

Forsyth

4660

Fort Gaines 2277

Fort Oglethorpe5351

Fort Valley

9224

Frankl in

720

Franklin Spr ings 856

Funston

461

Gainesv ille 15165

72

1982
Municipality Est. Pop.

1982
Municipality Est. Pop.

1982
Municipality Est. Pop.

1982
Municipality Est. Pop.

Garden City 8027

Gay

181

Geneva

233

Georgetown 937

Gibson

742

Gillsville

139

Girard

222

Glennville

4206

Glenwood

899

Goodhope

188

Gordon

2874

Grantv ille

1163

Gray

2300

Grayson

551

Greensboro 3084

Greenv ille

1243

G r i f f in

21538

Grovetown 3555

Gumbranch

267

Guyton

801

Hagan

960

Hahira

1598

Hami lton

520

Hampton

2378

Hapeville

5775

Haralson

113

Harlem

1580

Harrison

417

Hartwell

4978

Hawkinsville 4372

Hazlehurst

4381

Helen

306

Helena

1391

Hephzibah

1570

Hiawassee

501

Higgston

137

Hillton ia

536

Hinesv ille

13078

Hiram

1240

Hoboken

496

Hogansville 3421

Holly Springs 734

Homeland

698

Homer

798

Homerv ille

173

Hoschton

500

Ideal

620

lIa

300

Iron City

390

Irwinton

872

Ivey

476

Jackson

4200

Jacksonville 190

Jakin

187

Jasper

1061

Jefferson

1914

Jeffersonvilie 1542

Jenkinsb urg 351

Jersey

176

Jesup

9847

Jonesboro

4232

Junction City 259

Kennesaw

5752

Kingsland

2296

Kingston

718

Kite

313

LaGrange 25023

LaFayette

6306

Lake City

3075

Lake Park

446

Lakeland

2652

Lavon ia

2073

Lawrenceville 9964

Leary

733

Leesburg

383

Lenox

970

Lesl ie

445

Lex ington

259

Li lburn

4299

Lilly

213

Lincolnton

1419

Linwood

420

Lithonia

2687

Locust Grove 1724

Loganville

2090

Lookout Mtn . 1520

Louisville

2825

Lovejoy

228

Ludowici

1387

Lula

842

Lumber City 1456

Lumpkin

1348

Luthersvi lie

608

Lylerly

504

Lyonsville

4248

Macon

118730

Mad ison

2974

Manassas

112

Manchester 4779

Mansf ield

422

Mar ietta

33687

Marshallville 1570

Martin

337

Maxeys

197

Maysv ille

651

McCaysville 1231

McDonough 3014

Mcintyre

364

McRae

3378

Meansville

312

Meigs

1236

Menlo

548

Metter

3605

Midv ille

693

Midway

535

Milan

1047

Milledgeville 13235

Millen

3952

Milner

330

Mineral Bluff 144

Mitchell

212

Molena

351

Monroe

8776

Montezuma 5114

Monticello

2378

Montrose

169

More land

370

Morgan

368

Morganton

294

Morrow

3692

Morven

520

Moultrie

13235

Mount Airy

701

Mount Vernon 1718

Mount Zion

511

Mountain City 722

Mountain Park 426

Nahunta

1025

Nashville

4842

Naylor

234

Nelson

600

Newinqton

390

Newnan

11772

Newborn

410

Newton

766

Nichols

1100

Nicholson

539

Norcross

4498

Norman Park 830

No. High Shoals 269

Norwood

326

Oak Park

272

Oakwood

727

Och locknee 596

Ocilla

3377

Oconee

304

Odum

411

Oglethorpe

345

Oliver

238

Omaha

151

Omega

1051

Orchard Hill 191

Oxford

1890

Palmetto

2341

Parrot

202

73

Patterson

695

Pavo

808

Payne

197

Peachtree City 7860

Pearson

1884

Pelham

4284

Pembroke

1360

Pendergrass 278

Perry

9389

Pine Lake

979

Pine Mountain 1026

Pinehurst

386

Pineview

565

Pitts

386

Plains

649

Plainv ille

271

Pooler

2763

Port Wentworth 3850

Portal

687

Porterdale

1453

Poulan

786

Powder Springs3713

Preston

433

Qu itman

5164

Ranger

158

Ray City

646

Rayle

152

Rebecca

262

Reidsville

2400

Remerton

405

Rentz

339

Rest Haven

263

Reynolds

1281

Rhine

618

Riceboro

245

Richland

1744

Richmond Hill 1215

Rincon

2055

Ringgold

1992

Riverdale

7498

Riverside

101

Roberta

761

Rochelle

1627

Rockmart

3621

Rocky Ford

224

Rome

30393

Roopville

264

Rossville

3619

Roswe ll

26300

Royston

2568

Rutledge

733

Saint Marys 5036

Sandersville 6204

Sardis

1215

Sasser

432

1982
Municipality Est. Pop.

1982
Municipality Est. Pop.

1982
Municipality Est. Pop.

1982
Municipality Est. Pop.

Savannah 145699

Scotland

234

Screven

913

Senoia

953

Shady Dale

170

Sharon

144

Sharpsburg

193

Shellman

1255

Shiloh

422

Siloam

410

Sky Valley

59

Smithville

913

Smyrna

20341

Snellville

9458

Social Circle 2582

Soperton

2986

Sparks

1396

Sparta

1830

Springfield 1125

Stapleton

403

Statesboro 14994

Statham

1175

Stockbridge 2246

St.Mountain 5120

Sugar Hill

2743

Summertown 199

Summerville Sumner Sunny Side Surrency Suwanee Swainsboro Sycamore Sylvania Sylvester Talbotton Talking Rock Tallapoosa Tallulah Falls Tarrytown Taylorsville Temple Tennille Thomaston Thomasville Thomson Thunderbolt Tifton Tiger Tignall Toccoa Toomsboro

4809 228 349 350
1261 7844
507 3364 6096 1155
74 2760
161 129 286 1603 1841 10162 18675 7147 2073 14089 336 848 8815 660

Trenton

2073

Trion

1634

Tunnel Hill

1031

Turin

247

Twin City

1456

TyTy

695

Tybee Island 2385

Tyrone

1345

Unadilla

1540

Union City

5082

Union Point 1687

Uvalda

621

Valdosta

38562

Varnell

275

Vernonburg

162

Vidalia

10544

Vienna

2917

Villa Rica

3589

Waco

516

Wadley

2447

Waleska

484

Walnut Grove 405

Walthourville 1260

Warm Springs 432

Warner Robins42203

Warrenton

2145

Warwick

457

Washington 4710

Watkinsville 1372

Waverly Hall 948

Waycross

19589

Waynesboro 5879

West Point

4064

Weston

101

Whigham

482

White

491

White Plain

246

Whitesburg

797

Willacoochee 1158

Williamson

212

Winder

6692

Winterville

632

Woodbine

968

Woodbury

1747

Woodland

678

Woodstock 3143

Woodville

446

Wrens

2465

Wrightsville 2545

Yatesville

410

Young Harris 708

Zebulon

924

74

APPENDIX D: COUNTIES INCLUDED IN SURVEY RESULTS

1982

County

Est. Pop.

Appling

15803

Atk inson

6180

Bacon

9508

Baker

3927

Baldwin

36714

Banks

9231

Barrow

22283

Bartow

42213

Ben Hill

16449

Berrien

13726

Bibb

153184

Bleckley

10780

Brantley

8981

Brooks

15296

Bryan

10818

Bulloch

36498

Burke

19905

Butts

14888

Calhoun

5737

Camden

15787

Candler

7555

Carroll

59026

Catoosa

38133

Charlton

7464

Chatham 209791

Chatham 155625

Chattahoochee 20795

Chattooga 21542

Cherokee

56970

Clarke

75783

Clay

3530

Clinch

6697

Cobb

320647

Coffee

27531

Colquitt

36240

Columbia

48823

Cook

13779

Coweta

41122

Crawford

7164

Crisp

20007

Dade

11798

Dawson

5186

DeKalb

492195

Decatur

26319

Dodge

17083

Dooly

10692

Dougherty 102704

Douglas

58587

Early

13298

Echols

2242

Effingham 19413

Elbert

18982

Emanuel

21251

1982

County

Est. Pop.

Evans

8634

Fann in

15029

Fayette

33732

Floyd

79468

Forsyth

30151

Franklin

15434

Fulton

601287

Gilmer

11466

Glascock

2359

Glynn

56073

Gordon

30656

Grady

20032

Greene

11579

Gwinnett 192160

Habersham 26073

Hall

78120

Hancock

9416

Haralson

18924

Harris

15461

Hart

18956

Heard

6609

Henry

38141

Houston

79509

Irw in

8977

Jackson

26286

Jasper

7454

Jeff Davis

11747

Jefferson

18505

Jenkins

8737

Johnson

8659

Jones

17431

Lamar

12052

Lanier

5747

Laurens

37737

Lee

12630

Liberty

41026

Lincoln

6720

Long

4970

Loundes

68915

Lumpkin

11254

Macon

14277

Madison

18395

Marion

5207

McDuffie

18906

Mcintosh

8160

Meriwether 21206

Miller

6989

Mitchell

21417

Monroe

14656

Montgomery 6959

Morgan

12068

Murray

20706

Newton

37280

1982

County

Est. Pop.

Oconee

13144

Oglethorpe 9172

Paulding

27325

Peach

19867

Pickens

12165

Pierce

12343

Pike

8524

Polk

27325

Pulaski

9012

Putnam

10632

Quitman

2331

Rabun

10613

Randolph

9634

Richmond 183153

Rockdale

39445

Schley

3417

Screven

14319

Seminole

8956

Spald ing

50132

Stephens

21972

Stewart

5893

Sumter

30120

Talbot

6774

Taliaferro

2056

Tattnall

17610

Taylor

7967

Telfair

11369

Terrell

12044

Thomas

38717

Tift

33637

Toombs

22967

Towns

6088

Treutlen

6216

Troup

50726

Turner

9606

Twiggs

9436

Union

9865

Upson

26865

Walker

56962

Walton

31098

Ware

37460

Warren

6722

Washington 19085

Wayne

21571

Webster

2378

Wheeler

5141

White

10675

Whitfield

68533

Wilcox

7632

Wilkes

11177

Wilkinson

10454

Worth

18432

75

APPENDIX E: REVENUE SHARING ALLOC ATIONS TO GEORGIA'S LOCAL GOVERNMENTS
Entitlement Period 15 (10/1/83 - 9/30/84)

Jurisdiction
Appl ing County Baxley Surrency
Atkinson Coun ty Midv ille Pearson Willacoochee
Bacon Coun ty Alma
Baker County Newton
Baldwin County Milledgev ille
Banks County Homer Maysville
Barrow County Aub urn Bet hle hem Carl Russell Statham Winder
Bartow County Ada irsv ille Cartersvi lie Emerson Euhar lee Kingsto n Taylorsv ille White
Ben Hill County Fitzgerald
Berrien Cou nty Alapaha Enigma Nashville Ray City
Bibb Cou nty Macon Payne City
Bleckley County Cochran
Brantley Co unty Hoboken Nahunta

Amo unt of Allocation
$378,267 80,066 4,606
112,293 19,911 41,291 29,063
162,643 113,586
87,510 20,641 409 ,967 260 ,71 1 115,276
3,011 5,995 186,788 11,578 1,646 1,741
15,767 93,596 560,116 15,257 96,828
5,656
6,2011 911
5,859 232,498 130,062 152,866
11,885 10,161 91,154
9,573 1,735,256 2,741,040
4,421 96,286 81,136 180,796
6,125 13,419

Jurisdiction
Brooks County Barney Dix ie Morven Quitman
Bryan County Pembroke Richmond Hill
Bu lloch Co unty Brooklet Portal Register Statesboro
Burke County Girard Sardis Waynesboro
Butts County Flovilla Jackson Jenkinsburg
Calhoun County Arl ington Edison Leary Morgan
Camden County Kingsland Saint Marys Woodbine
Candler County Metter Pulaski
Carroll Cou nty Bowden Carrollton Mount Zion Roopv ille Temp le Villa Rica Whitesburg
Catoosa County Fort Oglethorpe G raysv ille Ringgold

Amo unt of Allocation
$254,328
7,074 54,890 208,090 41,639 35,007 332 ,334 15,529 13,236
255,504 391 ,568
923 16,159 132,095 157,048
6,875 42,461
6,432 117,942
30 ,826 19,960 11,405
1,887 210,345
52,863 106,954
23,658 125,261
98,342 1,054
482 ,637 32,184
376 ,166 3,295 2,691
19,436 96,698 14,933 348 ,397 68,379
34,962

Jurisdiction

Amount of Allocation

Char lton County

$167,490

Folkston

48,448

Hom el an d

2,802

Chatham County 2,225,295

Bloom ingdale

22,329

Garden City

99,800

Pooler

33,305

Port Wentworth

48,483

Savannah

2,885,544

Thunderbolt

34,906

Tybee Island

51,949

Vernonberg

730

Chattahoochee County 61,086

Cusseta

28,067

Chattooga County 401,659

Lyerly

4,665

Menlo

6,687

Summerville

72,722

Trion

24,088

Chero kee County

364 ,594

Ball Ground

5,957

Can ton

48,898

Holly Spr ings

2,892

Waleska

2,625

Woodstock

17,881

Clarke County

1,069,504

Athens

748,288

Winterv ille

4,350

Clay Coun ty

67 ,579

Bluffton

1,029

Fort Gaines

37 ,066

Clayton County

1,666 ,644

Forest Park

263,009

J o n es bo ro

53,066

Lake City

17,394

Lovejoy

841

Morrow

51,873

Riverdale

66 ,177

Cl inch Co unty

138,338

Argyle

845

DuPo nt

2,069

Homerville

57,592

Cobb Coun ty

2,568,625

A c w o rth

26,665

Austell

'57,977

76

Ju risd iction

Amo unt of Allocat ion

Cobb Cou nty (Cont.) Ken nesaw Mar ietta Powder Springs Smyrna
Coffee County Ambrose Bro xton Douglas N i c h o lls
Colquitt County Berlin Doerun Ellenton Funston Moultrie Norman Park Rive rs ide
Columbia County Grovetown Harlem
Coo k Co unty Ade l Cec il Lenox Sparks
Coweta County G r a n t v ille Haralson Moreland Newnan Seno ia Sharpsburg Turin
Crawford County Roberta
Crisp County Arabi Cordele
Dade County Trenton
Dawson County Dawsonvil le
Deca tur County Atta pulgus Ba i n b r idge Br inson Climax

$33,271 278,398
32,073 178,846 393,998
10,707 27,623 208,177 33 ,133 424,705
6,290 12,374
2,425 1,383 203,883 7,427 2,944 329,628 26,496 17,03 1 125,245 108,095 2,412 17,942 15,242 463,746 21,224
845 1,469 155,071 16,801
796 1,067 103,621 16,860 248,289 10,500 290,170 178,657 26,332 116,352 7,857 308,473 18,529 257,612 1,124 7,828

Ju risd ict ion

Amount of Allocat ion

DeKa lb Co unt y $6,909,963

Avondale Estates

5,386

Cha mb lee

47,506

Clarkston

18,621

Deca tu r

126,689

Doraville

50,224

Lit hon ia

24,235

Pine Lake

5,431

Stone Mountain

19,966

Dodge County

168,523

Chauncey

4,184

Chester

7,740

Eastman

96,267

Plainfield

Rh ine

13,923

Dooly County

184,643

B y r o m v ille

11,389

Lilly

4,084

Pinehurst

8,923

Unad illa

34,478

Vienna

78,473

Dougherty Co unty 963,129

Albany

1,183,789

Doug las Co un ty

650,260

Doug lasville

136,436

Early County

232,081

Blakely

61,120

Damascus

8,676

Jakin

796

Echols County

67,509

Eff ingham County 214,462

Guyton

15,836

Pineora

Rincon

15,158

Springfield

9,631

Elbert County

278,162

Bowman

11,146

Elberton

89,781

Emanuel County 2,373,066

G a r f ie ld

1,793

Nunez

2.073

Oak Park

2,283

Stil lmore

15.674

Summertown

185.898

Swa i n s b o ro

21,009

Tw in City

2,957

Evans Coun ty

158, 175

Bellville

Jurisd iction

Amount of A l locat ion

Evans Cou nty (Cont.)

Cla xton

$70,013

Da isy

2,68 1

Hagan

15,376

Fann in Co unty

272,158

Blue Ridge

36,509

McCaysville

17,297

Mineral Bl uff

533

Morganton

1,695

Fayette County

181,671

Brooks

816

Fayettev ille

26,169

Peachtree City

48,095

Tyrone

4,258

Woolsey

Floyd County

1,148 ,234

Cave Springs

17,780

Rome

835,934

Forsyth Co unty

250,736

Cumming

56 ,20 1

Fran klin Co unty

133,826

Canon

19,170

Carnes ville

4,511

Frank lin Spri ngs

3,713

Lavonia

60,199

Royston

42,159

Fulton County

9,980 ,266

Alpharetta

32,784

Atlanta

7.510 .997

College Park

212,596

East Point

302,855

Fairburn

24,697

Hapev ille

113,296

Mountain Park

1,582

Palmetto

13,098

Roswell

98,510

Union City

35,698

Gilmer County

223,170

East Ellijay

5,133

Ell ijay

44,822

Glascock Co unty

43,082

Edge Hill

Gibso n

5,587

Mitche ll

1,519

Glyn n Co unty

966 ,309

Brunsw ick

437 ,859

Gordon Co unty

394 ,194

Calhoun

115,074

77

J u r i s d i c t ion

Amount of Allocation

Gordon County (Cont.)

Fairmount

$16,083

Oakman

Plainv ille

2,874

Ranger

702

Resaca

976

Grady County

375,474

Cairo

208,484

Whigham

6,279

Greene County

146,840

Greensboro

53,066

Siloam

13,265

Union Point

30,860

White Plains

4,008

Woodv ille

5,328

Gwinnett County 1,673,693

Berkeley Lake

2,064

Buford

43,694

Dacula

6,469

Duluth

16,782

Grayson

1,904

Lawrenceville

48,470

Lilburn

19,489

Norcross

22,269

Rest Haven

837

Snellv ille

38,032

Sugar Hill

15,275

Suwanee

12,416

Habersham County 237,819

Alto

6,991

Baldw in

26,859

Clarkesville

40,093

Cornelia

36,449

Demo rest

11,022

Mount Airy

13,085

Tallulah Falls

4,764

Hall County

1,003,200

Clermont

5,547

Flowery Branch

21,571

Gainesville

454,463

Gillsville

439

Lula

17,532

Oakwood

14,113

Hancock County

239,686

Sparta

41,855

Haralson County

352,646

Bremen

61,812

Buchanan

30,607

Jurisd ict ion

Amount of A l l o c a t ion

Haralson County (Con t.)

Tallapoosa

$56,303

Waco

3,461

Harr is County

128,829

Ham ilton

19,892

Pine Mountain

11,337

Shiloh

7,388

Waverly Hall

13,203

Hart County

238,766

Bowersville

1,305

Hartwell

106,278

Heard County

174,062

Central hatchee

985

Corinth

Ephesus

2,396

Franklin

17,502

Henry County

486,974

Hampton

16,161

Locust Grove

18,452

McDonough

41,255

Stockbridge

16,517

Houston County

560,584

Centerv ille

14,641

Perry

133,519

Warner Robins

371,066

Irwin County

111,880

Ocilla

62,008

Jackson County

268,293

Arcade

6,633

Braselton

1,264

Center

Commerce

77,453

Hoschton

6,434

Jefferson

40,348

Nicholson

3,109

Pendergrass

1,239

Jaspe r County

154,126

Monticello

25,713

Shady Dale

1,236

Jeff Davis County 204,772

Denton

1,173

Hazelhurst

124,489

Jefferson County

340,729

Avera

3,263

Bartow

7,345

Louisville

57,289

Stapelton

5,871

Wadley

72,512

Jurisd iction

Amount of Allocation

Jefferson County (Cont.)

Wrens

$52,760

Jenkins County

163,823

Millen

99,129

Johnson County

117,154

Adrian

14,372

Kite

1,571

Scott

Wr ightsv ille

44,442

Jones County

131,157

Gray

26,797

Lamar County

134,386

Aldora

4,134

Barnesville

62,696

Milner

1,951

Lanier County

96,576

Lakeland

53 ,108

Laurens County

441 ,782

Cadwell

10,499

Dexter

6,277

Dubl in

279,089

Dudley

3,718

East Dubl in

67,417

Montrose

1,431

Rentz

1,911

Lee County

163,439

Leesburg

18,877

Smithville

10,952

Liberty County

398,140

Allenhurst

2,486

Flemington

2,789

Gum Branch

1,116

Hinesville

283,650

Midway

13,592

Riceboro

4,052

Walthourv ille

11,441 .

Lincoln County

72,917

Lincolnton

23,756

Long County

114,005

Ludowic i

20,549

Lowndes County

746 ,590

Dasher

Hahira

30,639

Lake Park

10,576

Naylor

935

Remerton

13,176

Valdosta

700 ,126

78

Jurisdict ion

Amount of Allocation

Lumpkin County

$158,995

Dahlonega

47,461

McDuffie County

239,872

Dearing

Thomson

113,952

Mc Intosh County

165,751

Darie n

51,484

Macon Co unty

230,550

Ideal

14,716

Marshallv ille

32,686

Montezuma

116,649

Ogle thorpe

21,880

Madison County

221,858

Carlton

1,884

Co lbert

3,943

Come r

13,351

Dan ielsv i lle

10,041

Hull

771

Iia

2,976

Marion County

99,236

Buena Vista

45,922

Meriwether County 255,752

Alvaton

Chaleybeate Springs

Durand

Gay

718

G reenv ille

29,429

Lone Oak

1,485

Lu t he rsvi lle

17,756

Manchester

75,630

Odessadale

Primrose

Rocky Mount

Saint Marks

Warm Spr ings

9,750

White Sulphur Springs

Woodbury

49,846

Mille r Cou nty

126,716

Colqui tt

48,260

Mitchell Coun ty

313,495

Baconton

5,908

Cam illa

66,202

Cotton

Pelham

114,772

Sale City

2,385

Monroe County

252,301

Culloden

5,881

J u risd iction

Amount of A l l o c a t ion

Monroe County (Cont.)

Forsyth

$93,404

Montgomery County 137,121

Ailey

5,617

A lston

455

Higgston

776

Mou nt Vernon

25,054

Tarry ton

250

Uvalda

6,920

Morgan County

173,180

Bostwick

2,302

Buckhead

898

Mad ison

82,267

Rutledge

17,337

Murray County

187,401

Chatsworth

71,973

Eton

3,274

Industrial City

Spr ing Place

Muscogee County

Bibb City

19,838

Columbus

4,500,320

Newton County

410,427

Covington

111,652

Mansf ield

2,360

Newborn

1,604

Oxford

11,381

Porterdale

32 ,010

Oconee County

84,779

Bishop

706

Bogart

6,124

North High Shoals

1,050

Watkinsville

12,255

Oglethorpe County 111,632

Arnoldsv ille

767

Crawford

5,119

Lexin gton

2,507

Maxeys

841

Pauld ing Coun ty

387 ,93 1

Braswell

4,346

Dallas

45,836

Hiram

18,016

Peach Co unty

137,396

Byron

28,813

Fort Valley

146,939

Pickens Cou nty

239,873

Jasper

31 ,307

Jurisdiction

Amount of A l l o c a t ion

Pickens County (Con t.)

Nelson

$2,795

Talking Rock

295

Pierce County

238,433

Blac kshear

94,071

Patterson

21,340

Pike County

55,829

Co ncord

2,477

Meansv ille

1,243

Molena

3,867

Williamson

1,026

Zebulon

9,715

Polk County

418,075

Aragon

18,846

Cedartown

209,819

Rockmart

75,130

Van Wert

Pulaski County

107 ,825

Finleyso n

Hawk insville

75,111

Putnam County

245,627

Eatonton

60,570

Quitman County

45,059

Georgetown

18,096

Rabun County

201,411

Clayton

46,993

Dilla rd

976

Mo untain City

2,876

Sky Valley

1,933

T iger

1,227

Randolph County

152,602

Benevolence

Coleman

3,676

Cuthbert

60,474

Shellman

11,984

Richmond County 2,512,967

Aug usta

1,264 ,760

Blythe

1,506

Hepzibah

8,175

Rockdale County

495,435

Conyers

101,900

Schley County

51,440

Ellaville

31,726

Screven County

261,929

Hillton ia

13,910

Newington

10,295

Ol iver

1,172

79

Jur isdict ion

Amount of Allocation

Screven County (Con t.)

Rocky Ford

$1,440

Sylvania

44,192

Semino le County

137,086

Donalsonville

98,745

Iron City

3,540

Spalding County

421 ,325

Griffin

306 ,969

Orcha rd Hill

2,279

Sunnys ide

1,387

Stephens County

200,181

Avalon

Martin

2,166

Toccoa

158,811

Stewart County

111,195

Lumpkin

27,634

Omaha

2,561

Richland

33,971

Sumter County

300,405

Americus

372,736

Andersonville

4,527

DeSoto

1,703

Leslie

7,724

Plains

17,570

Talbot County

99,522

Geneva

2,507

Junction City

1,917

Talbotton

21,236

Woodland

10,086

Tal iaferro County

37,990

Crawfordville

11,454

Sharon

1,210

Tattnall County

282,449

Cobbtown

4,998

Collins

12,065

Glen nville

113,176

Manassas

476

Reidsville

49,113

Taylor County

91,771

Butler

22,094

Reynolds

22,909

Telfair County

173,734

Helena

29,668

Jacksonville

2,497

Lumber City

42,413

McRae

43,807

Milan

14,459

Scotland

6,603

Jurisd ict ion

Amount of Allocation

Terrell County Bronwood Dawson Parrott Sasser
Thomas County Barw ick Boston Coolidge Meigs Ochlocknee Pavo Thomasville
Tift County Omega Tifton TyTy
Toombs County Lyons Santa Claus Vidalia
Towns County H iawassee Young Harris
Treutlen County Soperton
Troup County Hogansville LaGrange M o u n t v ille West Point
Turner County Ashburn Rebecca Sycamore
Tw iggs County Jeffersonville
Union County Blairsv ille
Upso n County The Rock Thomaston Yatesville
Walker County Ch ickamauga LaFayette Linwood Lookout Mountain

$141,346 9,838
79,642 2,186 2,717
377,962 7,636
16,174 16,620 21,342
7,029 8,628 202,458 448,705 22,968 241,229 8,283 154,222 123,090
223,424 54,707 4,509 3,685 83,767 40,154
450,481 77,394
496,207
102,581 176,914
89,729 3,078
13,128 130,775
20,288 137,205
9,985 265,612
253,602 2,002
463 ,054 32,139 72,809 12,403 7,615

Jurisdiction

Amount of Allocat ion

Walker County (Con t.)

Rossville

$82,403

Walton County

374 ,846

Between

Good Hope

820

Jersey

2,873

Loganville

23 ,145

Monroe

146,339

Social Circle

45,292

Walnut Grove

11,510

Ware County

558,227

Waycross

392,407

Warren County

125,902

Camak

3,402

Norwood

6,004

Warrenton

59,095

Washington Co unty 245,012

Davisboro

10,242

Deepstep

878

Harrison

9,709

Oconee

3,159

Riddlev ille

632

Sandersville

134,087

Tenn ille

50,830

Wayne County

274,884

Odum

5,656

Screven

13,927

Webster 'Cou nty

64,372

Preston'

4,980

Weston

447

Wheeler County

100,782

Alamo

17,699

Glenwood

14,025

White County

74 ,919

Cleveland

24,373

Helen

7,882

Whitfield County

672,997

Cohutta

1,670

Dalton

537 ,957

Tunnel Hill

6,247

Varnell

1,157

Wilcox County

99,475

Abbev ille

16,910

Pineview

3,321

Pitts

1,575

Rochelle

28,264

Seville

80

J urisd iction

Amount of Allocation

Wilkes County Rayle Tignall Washington
Wilkinson County Allentown Danville Gordon Irwinton Ivey Mcintyre Toomsboro
Worth County Oakfield Poulan Sumner Sylvester Warwick

$148 ,858 877
5,903 62,948 127,637
1,540 2,572 61,128 5,993 2,683 5,637 5,552 276,851
9,649 2,535 87,020 9,224

81

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