Georgia local government finance, 1989: an overview

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GEORGIA LOCAL GOVERNMENT FINANCE,
1989: AN OVERVIEW

GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
RECEI VED
AUG n 8 1990
DUCUMENTS UGA LIBRARIES

GEORGIA LOCAL GOVERNMENT FINANCE, 1989: AN OVERVIEW
Georgia Department of Community Affairs Jim Higdon, Commissioner
Government Information Division 1200 Equitable Building
100 Peachtree street N.W. Atlanta, Georgia 30303
January 12, 1989
An Equal Opportunity Employer

GEORGIA LOCAL GOVERNMENT FINANCE PROGRAM
PROJECT STAFF --
Project coordination, Research Analysis, Reporting, Data Base Management Department of community Affairs, Office of Coordinated Planning Lynn Thornton, Director Phil Thiel, Assistant Director Paul W. Lycett, Senior Analyst/Computer Applications Specialist
Data Collection and Local Government Coordination Department of Community Affairs, Office of Technical Assistance Ken Cook , Director Jacqueline Byers, Section Chief Martha Dempsey, Financial Management Consultant Matthew Ware, Financial Management Consultant
Computer programming and Data processing University of Georgia, Carl Vinson Institute of Government Melvin B. Hill, Jr., Director Governmental Research and Services Division Richard W. Campbell, Administrator Barbara Newman, Research Analyst

ACKNOWLEDGEMENTS
The Department of Community Affairs gratefully acknowledges the cooperation of city and county officials in completing and returning the survey forms from which the data in this report were derived. The Department also expresses its appreciation to the following organizations and agencies, which contributed to the report design, or to the collection, analysis, and processing of the financial data.
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 Audits Georgia Department of Education Georgia Department of Human Resources Georgia Department of Revenue Georgia Municipal Association Georgia's Regional Development Centers
i

TABLE OF CONTENTS

Highlights .
Finance '89
Reader's Guide.
county Government Finances . .
Municipal Government Finances
Appendix A: Data categories
Appendix B: County Government Finance Data
Appendix C: Municipal Government Finance Data
Appendix D: Counties Included in 1989 Local Government Finance Survey .
Appendix E: Municipalities Included in 1989 Local Government Finance Survey

1 5 9 11 27 43
47 49 51
53

iii

HIGHLIGHTS OF GEORGIA LOCAL GOVERNMENT FINANCE: FY 1989
General Revenues
Local government finances in Georgia in the past several years have settled into a relative area of stability. According to the data submitted by local government officials in response to the FY 1989 Local Government Finance Survey, no major changes occurred in revenue, expenditure or debt patterns over the past year . Trends that were apparent over the past few years continued in FY 1989.
"Loc a l government per capita revenue collections continued to show increases. However, per capita expenditures increased as well over the period. Debt patterns remained as they have over the last few years as well, with local governments issuing large amounts of debt for water and sewer systems.
It is also important to note that the swift declines in intergovernmental revenues received from the federal government have evidently ended. The amount of federal funds received by local governments in FY 1989 exceeded the amount received in FY 1988, even with the final end of the federal general revenue sharing program.
* Local governments in Georgia in FY 1989 reported total
revenues amounting to $5.1 billion, the first year in which revenues have topped the $5 billion level. Revenues from utility systems amounted to $1.5 billion while general revenues equaled just over $3.6 billion. Local government revenues in FY 1988 totalled a reported $4.6 billion
* continuing a well established trend, property taxes
remained the number one general revenue source, with just under $1.3 billion collected from this source. Property taxes account for 25% of all local revenues .
* Local option sales taxes continue to increase in
importance as a source of revenues for local governments, continuing a pattern established in FY 1984. In the past fiscal year collections from local option sales taxes amounted to a reported $1.2 billion, increasing to over 23% of all revenues. Together, collections from property taxes and local option sales taxes account for almost half of all local government revenues in Georgia.
1

H.IGHLIGHTS
* Intergovernmental revenues actually showed a small
increase as a percentage of total revenues from FY 1988 to FY 1989, growing from 9 .8% to 10 .3% of total revenues . Breaking a pattern, federal intergovernmental revenues grew from $104 million in FY 1988 to a reported $121 million. Revenue sharing funds all but disappeared as a revenue source for local governments, amounting to only $21,000 in the year.
* Special purpose sales taxes can now be recognized as
a maj or source of revenues for local governments, particularly for counties. Revenues from this source amounted to $235 million for both counties and municipalities, almost 5% of total revenues. The majority of these funds, $208 million , were reported by counties.
* Revenues from alcoholic beverage taxes, although in-
creasing modestly in dollar value, continue to decline slightly as a percentage of total revenues, amounting to only 1.6% of total funds received in FY 1989.
* Other revenue sources showed only slight changes as a
percentage of total revenues from the previous fiscal year. Fines, forfeitures, and fees and service charges, while increasing in dollar amount, decreased by 0.1% as a percentage of total revenues while funds received from the use of money and property decreased by 0.1% and revenues received from licenses and permits remained at the same level from the previous year.
* county per capita general revenues have increased from
a level of $243 in FY 1984 to . a reported $425 per capita in the last fiscal year. Municipal general revenues increased from $391 per capita in FY 1984 to $498 in FY 1989.
General Expenditures
* Total local government expenditures reached a level of
almost $4.7 billion in FY 1989, an increase of $500 million over what was reported in FY 1988. General expenditures, spending for all items except utility
2

HIGHLIGHTS
systems, amounted to $3.4 billion or over 72% of all local government spending.
* The primary spending categories for local governments
continued to be pUblic safety ($906 million); administration ($679 million) ; highways, streets and drainage ($450 million); and health and human services ($473 million) .
* Per capita general expenditures for counties increased
from a level of $331 in FY 1988 to a level of $387 per capita in FY 1989. Since FY 1984, county per capita total expenditures have increased from $225 to the present level. Municipal per capita general expenditures increased from $349 to the level of $475 per capita.
Finances of Local utility Systems
* Municipal utility system revenues, a maj or part of the
municipal financial picture, totalled just under $1.2 billion in FY 1989. County utility revenues amounted to $294 million. Combined revenues from county and municipal utility systems totalled almost $1.5 billion, over 28% of total local government revenues.
* Local water and sewer systems continued as the number
one source of utility revenues, pouring $704 million into local governments. Electric utilities generated over $365 million while gas system revenues ebbed from the previous year to $143 million. Airport revenues soared to $222 million from FY 1988 while public transit revenues remained on track at $9 million.
* Expenditures by local governments for utility systems
totalled $1.3 billion, with the majority, $800 million, being reported by municipalities. utility expenditures remained at about the same level as in FY 1988.
* Since FY 1984, local governments in Georgia have spent
a total of $940 million on construction for water and sewer systems. Counties have spent $451 million with the balance, $489 million, being spent on municipal water and sewer construction.
3

HIGHLIGHTS

* Spending for local water and sewer systems accounted

for 15% of total local government expenditures,

general and utility expenditures.

Spending for

electric systems accounted for 5%; gas systems

accounted for 2% and spending for airports accounted

for less than 1% of total local government spending.

Spending for local pUblic transit systems, including

$161 million from DeKalb and Fulton Counties for the

MARTA transit system, accounted for almost 4% of total

expenditures.

* Per capita spending for county water and sewer systems
increased from a level of $21 in FY 1984 to a level of $55 per capita in FY 1989, an increase of over 150% in the period.

Debt
* Local governments in Georgia in FY 1989 issued a total
of $544 million in new debt. Borrowing in the form of revenue bonds amounted to $259 million; general obligation borrowing amounted to $98 million; other long-term borrowing totalled $74 million and borrowing in short-term funds amounted to $68 million.
* At the end of FY 1989, a total of $3 billion in debt
was outstanding, with counties and municipalities holding almost equal amounts of debt, approximately $1.5 billion for each. Revenue borrowing accounted for 72% of the outstanding debt and general obligation borrowing claimed another 25% of the debt outstanding. Counties as a whole, however, issued almost twice as much in new debt during the year as did municipalities ($359 million as compared to $185 million) .
* Borrowing for water and sewer systems by local govern-
ments amounted to a total of $266 million in FY 1989. Counties alone issued new revenue bonds equaling $157 million for water and sewer systems.
* During the year, local government retired $310 million
in existing debt. Counties retired $198 million of this amount. Local governments also reported paying a total of $207 million in interest payments on debt during the year.
4

HIGHLIGHTS
* The amount of per capita debt issued by municipalities
increased significantly from $36 per capita reported in FY 1988 to $63 in FY 1989.
Cash and Investment Assets
* Cash and investment assets held at the end of FY 1988
by local governments in Georgia .amounted to just under $3 billion, up only slightly from the amount of $2.9 billion 'reported at the end of FY 1988.
* Counties held $1.7 billion in cash and investment
assets while municipalities held just under $1 .3 billion. The majority of the funds held, $1.8 billion or over 60%, was held in the form of cash and deposits.
5

FINANCE '89
This report, Georgia Local Government Finance, 1989: An overview, is the eighth annual report prepared by the Department of community Affairs in accordance with provisions of the Local Government Financial Management Standards Act (Act 1405, Georgia Laws 1980, as Amended). The report was prepared for presentation to the Governor, , the President of the Senate (Lieutenant Governor), and the Speaker of the ' Hou s e of Representatives, on January 12, 1990, in conformance with provisions of Act 1405.
The informat~on used to prepare the report was collected through a comprehensive survey of every county anq city government in the state. Only general purpose local governments are included in the survey. Not included are such entities as school boards and most special districts or authori~ies.1 The survey has been the product of ' an on-going productive, cooperative agreement between the State of Georgia and the u.S. Bureau of the Census. The Census Bureau uses the sUrvey results for its nationwide reports on local government.
The 1989 survey obtained data for each government's most recent fiscal year, ending between July 1, 1988 ahd June 30; 1989. For that reason, the data reported does not conform to anyone specific 12-month calendar period or fiscal year, as LocaL governments have varying fiscal years. Additionally, as a ,wh o l e , survey responses are not audited reports, necessitating a degree of caution in the ~nalysis and interpretation of the results. Also, because local governments use different bUdgeting systems, certain data requested in the survey may not be available from every government's local accounts and records.
Over ' t h e years,', 'r e s pons e s to the annual Report of Local Government Financ'es surveys have been outstanding. This year's rate of response was no exception: only two counties failed to respond to the survey, and over 95% of all municipalities responded. However, because of late submissions, the analysis for this report contains data for 150 counties and 492 municipalities. Further analysis will include data from all jurisdictions that responded to the survey.
This report 'i s the first in a series to be pUblished using the data gained from the FY 1989 survey. In 'J u n e of 1989, using the data from the 1988 survey, the Department of Community Affairs published a series of reports entitled
7

the 1988 - 1989 Georgia Local Government Finance: Fiscal Planning Guides. The Guides contain comparative data useful for local bUdgeting, whatever the size of the jurisdiction, providing a separate report for each individual county and municipal population group. The reports not only present the financial data for the members of the group but also for the county and municipal totals as well. The reports are available upon request from the Department of community Affairs . A similar collection of reports using the 1989 data will be pUblished in the early spring of 1990.
Upon request, local and state agencies are provided access to the data base of local fiscal information maintained by the DCA, allowing otherwise unpublished data to be made available for research purposes.
Data for individual jurisdictions is released only with certain restrictions, including notification of each locality upon release of its data to other than government users.
- ~.
8

READER'S GUIDE TO GEORGIA LOCAL GOVERNMENT FINANCES, 1989:
AN OVERVIEW

This report is actually a series of short reports about the condition of local government finance in Georgia in FY 1989. Each chapter has been written so that it can be read alone without reading the contents ,o f other chapters of the report.
The Highlights chapter, in effect an executive summary of the report, presents a brief look at the overall picture of local government finance in the past fiscal year and important trends that have occurred since FY 1984. In addition it provides a comparison of county and municipal finances in FY 1989. This chapter highlights the important differences in revenue sources, expenditure patterns, and ' borrowing practices that occur be~ween counties and cities.
The two most important chapters of the report, its core, are the chapters , entitled county Gov;ernment Finances and Municipal Government Finances. Both chapters are identical in structure. Major topics of these chapters, in order, are:

General Revenues utility System Revenues
General Expenditures utility System Expenditures
Debt Cash and Inv~stment Assets

Appendix A lists the categories .o f data collected from cities and counties in the local government finance survey, and details the specific revenue source~ and expenditure and debt items included in each c~tegory.

Summary financial data for counties and 'mu n i c i p a l i t i e s are presented in Appendices B and C. ' It should be remembered that the data presented in this report is preliminary data and is sUbject to revision in the future as survey data is more thoroughly analyzed and refined.

Lists of the counties and municipalities included in the

1989 Survey of Local Government Finances are presented in

Appendices D and E. A notation of the jurisdictions

responding to the survey is made. Population figures provided

are estimates for July 1, 1986, and were obtained from the

Bureau of the Census.

'

9

COUNTY GOVERNMENT FINANCES IN GEORGIA: FY 1989
The 150 counties responding to the 1989 Local Government Finance Survey that are included in the data analysis reported total revenues amounting to $2.7 billion in FY 1989. General revenues for these counties, those revenues from all sources except utility systems, totalled $2.4 billion. Revenues from county utility systems amounted to $294 million. Expenditures for all purposes totalled $2.7 billion as well. General expenditures amounted to a reported $2.2 billion while expenditures for utility systems amounted to $499 million. At the end of the fiscal year, these counties reported a total of $1.5 billion in outstanding debt for all purposes. During the year, $359 million in new debt was I issued by the 150 counties.

COUNTY REVENUES
.,.
For the purposes of the local government finance report, revenues are grouped in two classes: general revenues and utility revenues. The distinction is made because proceeds from utility
systems "a r e usually restricted to use within utility operations and
are unavailable for other financial uses in local government.

Revenues Oy Type as a Percent age of Tota I Revenues :

FY 19 84 - FY 1989

'D OS
,""

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.""

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50s
.""
30S
,""

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os

n 198 4

-rr 1985

rT 1986

Genera l

,r 198 7

n 198 8

CJ Utlluy

rr 1989

11

COUNTY GOVERNMENT FINANCES: FY 1989

county General Revenues

General revenues have traditional l y been the .ma j o r component of the county r eve n u e p icture . Amount i n g to 89% of tota l revenues in FY 1989, general r evenues have rema ined at 'b e t we e n 88% and 90 % of total revenues since FY 1984, as the previous graph shows .

County per capita general revenues have shown a s ignificant

increase from FY 1984 to FY 1989. Amounting to a reported $243 per

capita in FY 1989, general revenues have increased to a reported

$425 per capita in FY 1989, an increase of almost 75% in the

period. The increase has been steady over the period, as the graph

clearly shows.

.

$5 00 - , --

Count y Per Capi ta General Revenues :
FY 1984 - FY 1989
-------------------

------,

HOD

$425

' 300

$200

smo

SO --'------r--

rr 1986

rt 1987

IT 1989

Local taxes are the primary source of county general revenues, accounting for $1 .6 billion or 63% of general revenues r e p o r t e d by counties in FY 1989 . Property taxes totalled $329 million while revenues from sales, excise and special use taxes amounted to a r e por t ed $452 mill ion. Local non-tax sources totalled a reported $348 million or just under 13% of general revenues. Intergovernmental revenues equaled 13% of general revenues or a total of $3 42 million.
12

COUNTY GOVERNMENT FINANCES: FY 1989

County General Revenues, by Ma jor Type: FY 1989

Major Category

Amount ($1,000,000)

As Percent of Total Revenues

Local taxes Local non-tax Intergovernmental

1,680
348 342

63 .0% 13.1% 12.8%

Change i n Se lected Count y Reve nues, as a Perce ntage of Tota l Revenues : FY 1984 - FY 1989
60* - . - - - - - - - - -- - - - - - - -- - - - - - - - - ,
soxI

35' 3U

30 1

231

za- zox
2 01

21 X .
1'"

101

JU' 271
l SI

351

2 7S

201

01 1'T 1961:

rt 19 65

n 1966

rY 1967

n 1986

rt 1969

s i.noe FY 1984 property taxes have declined slightly as a percentage of total revenues, from 39% to a reported 35% in FY 1989. Sales, excise and special use taxes have increased from a reported 20% of total ~evenues in FY 1984 to over 28% in the last fiscal year. Intergovernmental revenues, however, have declined from 20% of total revenues in FY 1984 to 13% in FY 1989. In the period, counties have been forced to be more dependent on local sources of revenues. In FY 1984 counties received almost equal amounts of their revenues from sales, excise and special use taxes and intergovernmental funds. In FY 1989, the amount of revenues received from sales, excise and special use taxes amounted to over twice the amount received from intergovernmental funds, $735 million as opposed to $342 million.
13

COUNTY GOVERNMENT FINANCES: FY 1989

Federal intergovernmental funds received by Georgia's counties have declined from over $86 million in FY 1984 to just over $30 million in FY 1989. In FY 1984, Georgia's counties' received almost $66 million in funds from the federal general revenue sharing program, amounting to 5% of total county revenues. In FY 1989, revenues from revenue sharing funds amounted to just over $11,000. Other federal intergovernmental funds have actually increased between FY 1984 and FY 1989, from $21 million in FY 1984 to just over $30 million in FY 1989. As a percent of total revenues, however, all federal intergovernmental funds, inclUding revenue sharing funds, dropped from 11% of total county revenues in FY 1984 to just over 1% in FY 1989, a significant loss of funds for counties.

cnange
101 .----
.
.

i n Fede~al I nc e~ gove~ nme nc a l Revenues a s a Pe~ cencage of Councy Gene~a l Revenues : FY 1984 - FY 1989
- - - - - - - -- - - - - - - -- - ---,
7 . U;

.

6 . 51

.

11

01

" 198 ..

" 19 05

" 19 06

rr 198 7

1T r see

rt 19 1'9

c:::J leyellue :nuu::l00

All types of intergovernmental funds have declined as a percentage of total revenues, as shown in the following table. Funds from the state government to counties declined from over 13% of total revenues in FY 1984 to just over 11% in FY 1989. Funds from other local governments, always a small amount of the local government finance picture, declined to less than one-half of one percent of total revenues in FY 1989.
14

I
COUNTY GOVERNMENT FINANCES: FY 1989

County General Revenues, by Major Type:
FY 1989

Ma jo r Category

Amount ($1,000,000)

As Percent of Total Revenues

Local taxes Local non- tax Intergovernmental

1,680
348 342

63.0%
13.1% 12.8%

Change i n Se le cted County Re ven ue s , a s a Per c enta ge of Total Re ven ues : FY 1984 - FY 198 9
so> . - - - - - - - - - - - - - - - - -- - - -- - ,

50>

40

J9X

3 5>

34X

JtX

30 >

23>

2, .

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200

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Property Till e,

c=J Sal e, . r xcr ee

~ In te rg ov H M en Lal

since FY 1984 property taxes have declined slightly as a percentage of total revenues, from 39% to a reported 35% in FY 1989. Sales, excise and special use taxes have increased from a reported 20% of total revenues in FY 1984 to over 28% in the last fiscal year. Intergovernmental revenues, however, have declined from 20% of total revenues in FY 1984 to 13% in FY 1989. In the period, counties have been forced to be more dependent on local sources of revenues. In FY 1984 counties received almost equal amounts of their revenues from sales, excise and special use taxes and intergovernmental funds. In FY 1989, the amount of revenues received from sales, excise and special use taxes amounted to over twice the amount received from intergovernmental funds, $735 million as opposed to $342 million.
13

COUNTY GOVERNMENT FINANCES: FY 1989

Federal i n t e r g ov e r nme n t a l funds received by Georgia's counties have declined from over $86 million in FY 1984 to just over $30 million in FY 1989. In FY 1984, Georgia's counties received almost $66 million in funds from the federal general revenue sharing program, amounting to 5% of total county revenues. In FY 1989, revenues from revenue sharing funds amounted to just over $11,000. Other federal intergovernmental funds have actually increased between FY 1984 and FY 1989, from $21 million in FY 1984 to just over $30 million in FY 1989. As a percent of total revenues, however, all federal intergovernmental funds, inclUding revenue sharing funds, dropped from 11% of total county revenues in FY 1984 to just over 1% in FY 1989 , a significant loss of funds for counties.

Cnange i n Federal Int e r gove r nment a l Revenue s as a Percentage of County Genera l ~e ven ues : FY 1984 - FY 1989
10 ' . . . - - - - - - -- - - - - - - - - - - - - ----,

"

7 . 41:

6 . 51



't.91

5. O'

..

n 19114

n 19 85

rt 19 86

n 19 87

n 19 8 11

0' rT 19 f19

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' ea. [a1 rwua

c=J Revenue 3l1arl DQ

All types of intergovernmental funds have declined as a percentage of total revenues, as shown in the following table. Funds from the state government to counties declined from over 13% of total revenues in FY 1984 to just over 11% in FY 1989. Funds from other local governments, always a small amount of the local government finance picture, declined to less than one-half of one percent of total revenues in FY 1989.
14

COUNTY GOVERNMENT FINANCES: FY 1989

Change in Intergovernmental Revenues as a Percentage of General Revenues:
FY 1984 - FY 1989

FY 1984 FY 1985 FY 1986 FY 1987 FY 1988 FY 1989

Federal Revenue sharing
State . Local

1.4% 4.5% 13.2% 0.5%

4.0% 2.6% 12.6% 0.5%

1.0% 3.4% 12.0% 0.4%

1.0% 1.9% 11.2% 0.4%

1.3% 0.4%
10.6% 0.4%

1.1% 0.0% 11 .3% 0.4%

with the loss in intergovernmental funds, counties have been forced to turn to local taxes for a greater share of their revenues. In FY 1984, local taxes contributed almost 67% of general revenues. Over the period to FY 1989, with the change in intergovernmental sources discussed above, the local taxes share of general revenues increased to over 74% or $945 million. For coun~ies, almost $0.75 of every dollar in general revenues comes from local tax sources .

Relationship of Local Taxes and Intergovernmental Funds, as a Percentage of General Revenues: FY 1984 - FY 1989

FY 1984 FY 1985 FY 1986 FY 1987 FY 1988 FY 1989

Local taxes

66.9% 65.9% 67.9% 71.4% 73.3% 73.4%

Intergovernmental 21.7% 20.8% 19.1% 16.4% 14.2% 14.4%

Other significant sources of county revenues include: service charges, amounting to $115 million or $21 per capita, 4% of total revenues; fines, fees, and forfeitures, $93 million or $17 per capita (3.5%); revenues from the use of money and property, primarily interest earnings on investments ($68 million), $82 million or $15 per capita (3%); and, revenues from licenses and permits, $59 million or less than $11 per capita (i%).
Real and personal property tax collections amounted to a reported $136 per capita in FY 1989, an increase of over $11 per capita from the amount reported at the end of the previous fiscal year. Real and personal property taxes amounted to over 28% of total revenues in FY 1989. Collections from special purpose sales taxe~ amounted to over $37 per capita, an increase of over $10 per capita from the amount reported in FY 1988. Revenues from state DHR health grants amounted to over $38 per capita, increasing over
15

COUNTY GOVERNMENT FINANCES: FY 1989

$7 per capita, and revenues from the local option sales tax amounted to $43 per capita, an increase of over $5 per capita from the previous year. Revenues from county water and sewer utility systems, to be discussed shortly, amounted to over $49 per capita, up almost $5 per capita from FY 1988.

Change in SeLected Per Capita Revenue Items: FY 1988 - FY 1989

Category

FY 1989 Per Capita
Amount

Percent of Total

ReaL and personaL property taxes SpeciaL purpose sales tax State DHR health grants LocaL option sales tax Water and sewer system revenues Garbage/trash disposal (Landfill) Intang ibLe taxes FederaL generaL revenue sharing Electr ic suppLy system revenues

135.64 37.27 38 .11 43.20 49.25
2.15 3 .62 0.00 0.05

28.5% 7.8% 8 .0% 9 .1% 10.4% 0.5% 0.8% 0.0% 0.0%

Net Per Capita Change ' 88 - '89
11.03 10.07 7.17 5.15 4.69 -0.50 -0 .54 -1.55 - 1.97

The special purpose sales tax has proven to be a major source of new revenues for counties. In FY 1985, two counties reported collections from the special purpose sales tax amounting to less than $4 million. In FY 1989, 71 of the 150 counties responding to the survey reported collections of $208 million from this special tax. Special purpose sales taxes now account for almost 8% of total revenues.
Revenue line items that saw significant per capita losses from FY 1988 to FY 1989 include revenues from garbage and trash disposal, decreasing by $0.50 to just over $2 per capita; intangible .t a x e s , decreasing by another $0.50 per capita to just under $4 per capita; and revenues from electric supply systems, decreasing by almost $2 per capita to $0.05 per capita.
county utility Revenues
Revenues from utility systems have never been a significant part of the county financial picture. As the first graph showed, utility revenues have never amounted to more than 12% of total county revenues. In FY 1989, revenues from utili tysystems amounted to a reported $294 million or 11% of county revenues.
16

COUNTY GOVERNMENT FINANCES: FY 1989

County Utility Revenues, by Type: FY 1989

Amount ($1,000s)

Percent

Water and Sewer Other Enterprise AIrports Public Tr ansi t Gas System Electric
Total

275,059 8,203 5,601 4,331 720 305
294,218

10.3% 0 .3% 0.2 % 0.2 % 0.0% 0 .0% 11.0%

The primary county utility revenue source is water and sewer systems. Revenues from water and sewer systems, reported by 33 counties, totalled $275 million in FY 1989, or just over 10% of total county revenues. As discussed earlier, water and sewer system revenues increased by almost $5 per capita from FY 1988 to FY 1989.
Revenues from other types of enterprise funds amounted to just over $8 million; revenues from county airports totalled $5.6 million; county transit systems generated $4.3 million in revenues; and county gas and electric systems each produced less than $1 million in revenues.

change in Per Cap ita Count y Ut i I i t y Re venues J by Type : FY 1984 - FY 1989
soo,--------------------------,

sso

"9

SiC

13D

S30

t ao

"
tlJL--="-'--_ _...L-

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n L995



L -_ _- - - ' ' - -_ _----1.

rt L996

rr L99?

n 1999

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+ All Ot hu:

13 ---''---,-J

17

COUNTY GOVERNMENT FINANCES: FY 1989

million; county transit systems generated $4.3 million in revenues; and county gas and electric systems each produced less than $1 million in revenues.
Over the period of FY 1984 to FY 1989, r e v e n u e s from county water and sewer systems have increased from a reported $140 million to the $275 million reported in the last fiscal year .. Per capita revenues for water and sewer systems increased from $26 in FY 1984 to $49 in FY 1989. Per capita revenues for all other county utility systems increased to only $3 per capita in the last fiscal year .
COUNTY EXPENDITURES
County General Expenditures
County general e xpenditures amounted to a reported $2.2 billion in FY 1989. Per capita general expenditures equaled $387 at the end of the fiscal year, an increase from the $331 per capita reported in FY 1988.

county Per Capi t a Genera l Expe nd it ur es :
FY 19 84 - FY 19 8 9
$500 , . . - - - -- - - - -- - - -- - - - - - - - - - ,

$1 00

S38 7

$300

$20 0

$1 0 0

SO ....1..-..---
rt 1981

TY 198 5

rr 1986

!" Y 196 ?

P"Y 1988

TY 1989

18

COUNTY GOVERNMENT FINANCES: FY 1989

The number one general expenditure category for counties in FY 1989 continued to be spending for pub Li,c safety purposes. Reported spending for pUblic safety amounted to $470 million or over 21% of county general expenditures. Spending for health services topped $461 million, again over 21% of general expenditures. The 150 counties also reported expenditures amounting to $446 million for administrative purposes. Spending for highways, s treets and drainage totalled $314 million, almost 15% of county general expenditures in FY 1989.

County General Expenditures by Type: FY 1989

Expenditure Items

FY 1989 Amount ($) (1,OOO,OOOs)

Publ i c Safety Health and Human Services Administration Highways - Streets and Orainage Courts Leisure Serv ices Other Expend itures Publ ic \Jorks Commun ity Development Educat ion (Non-School Board)

470 461 446 314 150 145 72 .
63 40
1

Per Capita Amount ($)
84 83 80 56 27 26 13
11 7
o

Percent of General Expenditures
21 . rio
21 .3 % 20.6% 14.5 % 6.9%
6. rio
3 .3% 2.9% 1.8% 0.0%

Per capita spending for pub.l i,c safety amounted to $84 in FY 1989, followed closely by health services at $83 per capita. Spending for administrative purposes amounted to $80 per capita and highways, streets and drainage claimed spending of $56 per capita.

Change in Per Capita Selected Expenditure Line Items: FY 1988 - FY 1989

Expend iture Category

FY 1989 Per Capita Amount ($)

Net Per Capita

Percent of

Change

Total

'88 - ~ 89

Construction (non-uti lity) State DHR health grants Purchase of land, equipment General administration \Jater and sewer system Public transit system Elect ric supply system Other expenditures

52.17 38.11 23.74 24.87 54.86 30.23 0 .32 10. 75

10.9% 8.0% 5.0% 5.2% 11.5% 6.3% 0.1% 2.3%

14.68 7.17 7.02 6.63 3.49 -0. 31
-1.n
-3. 45

19

COUNTY GOVERNMENT FINANCES: FY 1989

Individual l ine items that saw the greatest increases in per capita spending from FY 1988 to FY 1989 for counties included nonutility construction spending, increasing by almost $15 per capita to a total of $52 in FY 1989. Spending from state DHR health grant funds increased by over $7 per capita to $38 per capita in the year. Capital purchases, spending for land and equipment, increased to almost $24 per capita, an increase of $7 over the previous year. Per capita spending for general administration purposes increased by almost $7 per capita to a level of $25 per capita in FY 1989.

Spending for current operations amounted to slightly over 65% of total expenditures in FY 1989 as compared to 66% in the previous year. Spending for capital purchases increased slightly by 1% to a level of 5% of total expenditures while spending for non-utility construction increased from 9% to almost 11% of total expenditures. As will be seen in the following paragraphs, spending for county utility systems decreased as a percentage of total county spending.

County Expend itures by Type as a Percentage of Total Expend itures: FY 1989

Expend iture Type

FY 1988 FY 1989

Current Operations Capital Purchases Construction (Non-utility) Utility Expend itures

66.4% 4.0%
9 .0% 20.6%

65.3%
5 .0% 10.9% . 18.8%

County utility Expenditures
Counties reported expenditures amounting to $499 million in FY 1989 for utility systems. Spending for county water and sewer systems amounted to a reported $306 million or 11% of total expenditures. Spending for pUblic transit systems amounted to $169 million, which includes the MARTA contribution of $161 million from DeKalb and Fulton Counties. Spending for all other county utilities amounted to only $24 million or less than one-half of one percent of total county spending.
Per capita spending for county water and sewer systems has increased from a level of $21 in FY 1984 to $55 per capita in the past fiscal year, an increase of over 150%. Since FY 1984, counties have reported spending a total of $451 million on construction for water and sewer systems, inclUding $126 i n FY 1989. Per .c a p i t a spending for county pUblic transit systems; again inclUding the
20

COUNTY GOVERNMENT FINANCES: FY 1989

MARTA expenditure from the local option sales tax, equaled $ 30 per capita in FY 1989, up from $21 in FY 1984. Spending for other county util ities h a s i nc r e a s e d from $1 per capita in FY 198 4 to a level of $4 per capita i n the past year.

Cha ng e
5.0 SSO 14 0

in Pe r Ca pi t a Ut i I i ty Ex pe nd i t ur e s :
FY 1 9 8 4 - FY 1 9 8 9
5. . 51
..

130

.,.

120

..,

. 31

. 30

110

13

13

13

11

.0

l'T 191H

rt 198 5

rT 1 9116

1l 19 117



' a t.e r and S.... n

+

Publi c Tra D~ 1t

. ..

" 19815

rT 1.989

o All Ot ber

COUNTY DEBT
Dur ing FY 1 9 8 9 , t h e 1 50 counties reported i s suing a tota l of $359 million i n new debt for all purposes, compared to $465 mi l lion issued during FY 1988. Almost half of the new debt issued during the year was in the form of revenue bonds, amounting to $172 million . Short-term borrowing during the year amounted to a total of $129 mi l lio n or almost 36% of all new debt . Debt i s s u e d in the form of general obligation bonds amounted to $49 mill ion or 13 % of the total. Other long-term borrowing amounted to less than $11 million or only 3% of the new debt issued.

21

COUNTY GOVERNMENT FINANCES: FY 1989

County Debt Issued by Type: FY 1989

Type of Issue

Amount ($1,000s) Percent

Revenue General Obligation Other Long-Term Short-Term

171,694

48%

47,857

13%

10,802

3%

128,609

36%

counties issued a total of $157 million in the form of revenue bonds for water and sewer systems during the fiscal year, amounting to almost 44% of the total debt issued. Short-term borrowing for all purposes amounted to $129 million and borrowing in the form of general obligation bonds for parks and recreation amounted to $33 million or less than 10% of all new debt issued. Borrowing for these three items accounted for over 88% of the debt issued during the year.

Debt Issued During Year by Purpose: FY 1989

Purpose

Type

Amount Issued Percentage

(Millions)

of Total

Total

lJater/Sewer

Revenue

Short - term (AII purposes), Short-term

Parks and recreation

G.O.

All other

All types

$360
157 129 33 42

100.0% 43.6% 35.7% 9.2% 11.5%

The amount of per capita debt issued during the year increased significantly from FY 1984 to FY 1986, reaching a level of $112 per capita in FY 1986. Since that year, however, the amount of per capita debt issued has declined each year to a level of $64 per capita in the past year.

Debt Outstanding at End of Year, by Type: FY 1989

Type of Issue

Amount ($1,000s) Percent

Revenue General Obligation Other Long-Term Short-Term

947,720

62%

485,888

32%

28,938

2%

54,671

4%

At the end of FY 1989, total debt outstanding amounted to a reported $1.5 billion, up from $1.2 billion reported at the end of
22

/
/
I
/
/

COUNTY GOVERNMENT FINANCES: FY 1989

the previous year. Revenue bonds, amounting to $948 million, accounted for over 60% of the outstanding debt held by counties. General obligation borrowing, amounting to $486 million, equaled 32% of 'the outstanding debt. outstanding short-term debt totalled $55 million, less than 4% of the total, and other long-term borrowing totalled $29 million or less than 2% of the amount outstanding.
counties reported retiring a total of $198 million in debt during the fiscal year, the maj ority, 66%, in short-term debt. Interest payments on debt amounted to $104 million .

Cou nty Per cap i t a Deb t I ssued and O-Jtstand I ng at End of Ye ar :
.. FY 191M - FY '989
'" . . . , . . . . . . . - - - - - - - - - - - - - - - - - - - ,
".. O2n

Will

i
.=

0200

!l

..3 U""
"..

1:119

till

ILA Un

' 1311

.....

60

III

-rT LIlt " U .. " 11. I.sua DuncJ leu

...", n ....

rr ueo

C J Ou.',kDJb9 ., !:Dd

As shown in the previous graph, the amount of per capita outstanding debt held by counties has more than doubled since FY 1984, increasing from $130 per capita in FY 1984 to $272 in FY 1989.
Borrowing for water and sewer systems, totalling $763 million, held in the form of revenue bonds, accounts for over half of the outstanding debt held by counties at the end of FY 1989. Revenue bonds, borrowed for all other purposes, amounted to $168 million or 11% 'o f the outstanding debt held by counties. MUlti-purpose general obligation bonds accounted ~or $152 million or an addi-
23

COUNTY GOVERNMENT FINANCES: FY 1989

tional 10% of the outstanding debt held at the end of the year. Borrowing for highways, issued in general obligation bonds, amoun- ted to $99 million or 7% of the total outstanding debt. Together, these four items account for almost 78% of the outstanding debt held at the end of FY 1989.

Debt Outstanding at End of Year, by Purpose: FY 1989

Purpose

Type

Outstanding at End of Year Percentage
(Millions) of Total

Total

lJater/Sewer

Revenue

All other

Revenue

Multi-purpose

G.O.

Highways

G.O.

Parks and recreat ion

G.O .

Public buildings

G.O.

Short-term (All purposes)

All other

All types

$1,517 763
168 152 99
73 59 55 148

100.0% 50.3% 11.0% 10.0%
6 .5% 4.8% 3.9% 3.6% 9.8%

CASH AND INVESTMENT ASSETS
At the end of FY 1989, the 150 counties reported cash and investment assets totalling $1.7 billion, slightly higher than the amount of $1.6 billion reported at the end of the previous fiscal year. Over half of these funds, 53% or $902 million, was held in the form of "all other funds", such as cash and deposits. An additional 35% or $599 million was held in bond funds and $201 million or 12% was held in sinking funds.

Cash and Investment Assets Held at End of Year, by Type: FY 1989

Sinking Funds Bond Funds All Other Funds

Amount ($1,000s)
200,986 598,676 901,707

Percent
12% 35% 53%

The amount of per capita cash and investment- assets held by counties has increased significantly since FY 1984, increasing from

24

COUNTY GOVERNMENT FINANCES: FY 1989

$88 per capita t o a level of $305 per capita In the past fiscal year.

co unt y Per Ca p i t a Cash and Inve s tment As s e t s He ld at End of ' Ye a r : FY 1 9 8 4 - FY 198 9
$4 00

$3 5 0 13 00

13 02

1 305

5250

1200

U 50

5100

.50

'0

TY 1981

ry 198 5

rt 19 86

1T 19 8 1

rt 1988

FY 19 89

25

/

MUNICIPAL GOVERNMENT FINANCES IN GEORGIA: FY 1989

The 492 municipalities included in this analysis reported total revenues amounting to $2.4 billion in FY 1989. General revenues totalled $1.3 billion and revenues from municipal utility systems equaled $1.1 billion. Total spending. for municipal governments amounted to just under $2 billion. Spending for general expenditures amounted to a reported $1.2 billion while spending for utility systems totalled $800 million. During the fiscal year, municipalities reported issuing a total of $161 million in new debt while the amount of outstanding debt increased slightly to $1.5 billion.

MUNICIPAL REVENUES
As with county government revenues, municipa l revenues are classified into two categories: general revenues and revenues from the operations of utility systems. However, unlike counties, utility revenues and expenditures are a significant portion of the municipal financial picture. The classification of revenues into general and utility classes is made because proceeds from utility systems are usually restricted to use within utility operations and are unavailable for other financial uses.

Municipal General Revenues

Munic i pa l Revenues by Type as a Pe rce nt o f Tota l Revenues : FY 1984 - FY 1989
1001 ...,....-- - - - - - - - - - - -- - -- - - ---,

' 01

00 1

701

&01

5 11 t <;lll SOl SOil su t9S 501 50s

SiX 49'1 S~

SOl

. 01

301

2 01

10 1

c::J VUl1ty

27

MUNICIPAL GOVERNMENT FINANCES: FY 1989

Municipal general revenues in FY 1989 totalled $1.3 billion or almost 53% of total mun icipal revenues . General revenues have remained at about the same percentage level of total revenues since FY 1984, changing from a low of 50% to the level of 53% in the last f iscal year. Overall, municipal general revenues have increased from a reported $980 million in FY 1984 to the $1.3 billion reported in FY 1989.

Muni cipa l Pe r Capi ta General Revenues
FY 1984 - FY 1989
S800

'700

$600 '500

S1 98

H OD

$300

S20 0

SlOO

SO

rt 19 81

rt 198 5

Tr 1986

P'T 19 87

rt 19 B6

FY 1989

Municipal per capita general revenues amounted to $498 in FY 1989. Since FY 1984, general revenues for municipalities have increased from a level of $391 per capita, an -increase of just over 27% percent. In contrast, county per capita general revenues showed an increase of almost 75% in the period, increasing from $243 per capita in FY 1984 to $425 in FY 1989.
Local taxes constitute the major portion of municipal general revenues, amounting to a reported $781 million in FY 1989 or over 60% of general revenues. Local non-tax sources, such as service charges, amounted to $318 million or 25% of general revenues and intergovernmental funds amounted to $181 million for municipalities or just over 14% of general revenues.
28

/
MUNICIPAL GOVERNMENT FINANCES: FY 1989

Municipal General Revenues by Type: FY 1989

Local taxes Local non-tax Intergovernmental

Amount (S1,000s)
781,082 317,602 181 ,198

As Percent of General Revenues
61% 25% 14%

Since FY 1984, sales, excise and special use taxes have shown a moderate increase as a percentage of total mun icipal revenues, increasing from a level of 15% to a level of 19% in FY 1989. Property taxes, however, have shown little change as a percentage of total revenues, increasing by 1% from FY 1984 to FY 1989, although increasing in dollar value from $224 million to $329 million. In-
tergovernmental revenues, those funds received from other governments, have shown a decrease, dropping from 12% in FY 1984 to a level of 7% in the past two fiscal years ~ Intergovernmental funds actually decreased in dollar value, sinking from $223 million to a level of $181 million.

c na nge i n Se lected Muni ci pal Genera l Reve nues , a s a Per cent of Tota l Revenues : FY 1984 - FY 1989
26 '
2 41

22 '

20.

lB'

16 '

IS '

14.

".

'71

171

171

'''''

. 2. 12.

12'

' 0'
e.

6' 41
21
a.
rt 19B"

rT 19 8 5

" 198 6

rT 19 81

' T 19 88

rt 19 159

_

Pro perty Te IeS

29

MUNICIPAL GOVERNMENT FINANCES: FY 1989

Federal intergovernmental funds, federal grant funds and general revenue sharing funds, received by Georgia's municipalities, have decreased from a level of $165 million in FY 1984 to a reported $91 million in the past year. As a percentage of general revenues, federal funds have decreased from 17 % to just over 7% of municipal general revenues. It must be noted, however, that the amount of federal funds received actually i nc r e a s e d from FY 1988 to FY 1989, increasing from $74 million to the level of $91 million. Revenue sharing funds, however, have all but completely disappeared from the municipal revenue picture, amounting to less than $10,000 in FY 1989. These funds were derived for the most part from interest collected on past revenue sharing allocations.

Change i n Federa l Int e r gover nment al ~evenues as a Pe r c e nt age of Gene r a l ~ev e n ues : FY 1984 - FY 1989
l Ol , . . -- - - - - - - - - - - - - - - - - - - ---,

ZOl

Z6l

Ztl

ZZl

ZOl
le."

lBl

16 . ex

16l
,,.

lZ l 'O l

Ol ...1...-.,--.._

rT 1g e i

r t 1985

r r 19156

" 19 t17

n 1988

_

f l!'Oeral runds

c:::J Reyenu. 5ha rlnQ'

""
n 198 9

state intergovernmental funds to Georgia's municipalities have remained fairly constant as a percentage of general revenues over the period of FY 1984 to FY 1989, remaining at around 5% of general revenues. state funds increased from $43 million to a level of $65 million. Local intergovernmental funds, while a small part of the municipal financial picture, more than doubled in the period, increasing from $9 million to almost $25 million , but still only 1% of general revenues.
30

/
/

MUNICIPAL GOVERNMENT FINANCES: FY 1989

Change in Intergovernmental Revenues as a Percentage of General Revenues:
FY 1984 - FY 1989

FY 1984 FY 1985 FY 1986 FY 1987 FY 1988 FY 1989

Federal Revenue sharing State Local

12.4% 4.4% 4.9%
1.0%

14.3% 4 .1% 6 .2% 1:5%

10.2% 3.8% 5.0% 2.0%

6.3% 2.0% 5.3% 2.1%

6.6% 0 .0% 4.8% 1.9%

7.1% 0.0% 5.1% 1.9%

As intergovernmental revenues have declined as a percentage of general revenues, municipalities have placed more dependence upon local tax sources. In FY 1984, local taxes amounted to just under 58% of municipal general revenues. At the end of FY -1989, local tax sources amounted to over 67% of general revenues. Total intergovernmental funds decreased from 23% of general revenues to just over 14% in the past year.

Relationship of Local Taxes and Intergovernmental Funds, as a Percentage of General Revenues: FY 1984 . FY 1989

Category

FY 1984 FY 1985 FY 1986 FY 1987 FY 1988 FY 1988

Local taxes

57.9%

Intergovernmental 22.7%

56.6% 26.1%

61.0% 21.0%

65.0% 15.8%

67.7% _ 67.4% 13.3% 14.2%

Service charge revenues in FY 1989 amounted to $130 million, 5% of total revenues. Other significant revenue categories also included revenues from licenses and permits, $82 million or 3% of total revenues; revenues from the use of money and property, amounting to $82 million, 2%; and fines , forfeitures and fees, totalling a reported $50 million or 2% of total municipal revenues.

Change in Selected Per Capita Revenue Items: FY 1988 - FY 1989

Revenue Source

FY 1989 Per Capita Amount ($)

Percent of Net Per Capita

Total

Change

Revenues '88 - '89

Total Revenues Airport revenues Special purpose sales tax Federal i nt er gove rnment a l revenues Real and personal property taxes ~ater and sewer system revenues Parks and recreat ion charges Electric supply system revenues Gas supply system revenues

948.26 84.12 10.30 35.38 108.81 166.86
2.n 141.96 55.29

100.0% 8.9% 1.1% 3.7% 11.5% 17.6% 0 .3% 15.0% 5. 8%

40 .85 23.56 8.86
5.12 4.47 3.78 -1.64 -4.95 -17 .53

31

MUNICIPAL GOVERNMENT FINANCES: FY 1989

Per capita revenues from the operations of municipally-owned airports increased by almost $4 per capita from FY 1988 to FY 1989, reaching a level of $84 per capita. (However, the City of Atlanta, from its operation of Hartsfield International Airport, reported almost 95% of the total revenues gained from the operations of municipal airports .) The special purpose sales tax increased almost $9 per capita from FY 1988 to the last year. Federal intergovernmental revenues, while declining overall from FY 1988, did show a per capita gain from FY 1988 to FY 1989, increasing to over $35 per capita, a gain of $5 per capita from the previous year. Real and personal property taxes gained almost $4 per capita to a level of $167 per capita in FY 1989.
Among those items showing a loss in per capita value from FY 1988 to FY 1989 were revenues from parks and recreation charges, decreasing by almost $2 per capita to a level of just under $3 per capita. Revenues from the operations of municipal electric and gas systems, to be discussed shortly, also showed per capita losses from FY 1988 to FY 1989. Municipal gas systems showed a significant per capita loss of over $17 to a level of $55 per capita in the past year.

Municipal utility Revenues
Municipal utility revenues in FY 1989 amounted to a reported $1.1 billion, just under 48% of total municipal revenues. Since FY 1987, utility revenues have actually declined slightly as a percentage of total revenues, from an even 50% to the present level. utility revenues amounted to $450 per capita in FY 1989 .

Municipal Uti l ity Revenues, by Type: FY 1989

Amount ($1,000s

Percent of Total
Revenues

\later and Sewer Electr ic Airports Gas System All Other Other Enterpr ise Public Transit

428,821

17%

364,826

15X

216,181

9X

142,094

5X

34,099

1X

28,856

1X

5,243

OX

32

/
/

MUNICIPAL GOVERNMENT FINANCES: FY 1989

Revenues from the operations of water and sewer systems, reported by 407 munic ipalities, totalled $429 mi llion in FY 1989, a lmost 18% of total revenues . Electric systems generated a total of $365 million for 4 9 mu n i cip a l i ti e s, 15% of total revenues . Seventy-seven municipal ities gained $142 mill ion ( 6% of tota l revenues ) from the operation of gas systems. The City of Atlanta , as discussed earlier, received $205 million from airport operat ions. Seventeen other municipalities reported revenues from t he operations of airports totalling just over $11 million. Overall, airport revenues amounted to 9% of total revenues. Revenues from municipal pUblic transit systems, reported by six municipalities, amounted to $5 mill ion. A total of almost $29 million wa s reported from the operation of other enterprise funds, reported by 21 mu ni cip al i t i e s .

Cnange i n Pe r cap ita ut i I i t y Revenues , o y Type :-
FY 1984 - FY 1989
1200

l1eo
1160

1163

S16 7

IliD

11i2

1120 SlOO

'119 SU b
."

...

1 12 6


.16.'


. . ... ... 173 15'

120



.2

12

12

12

rt 198.

rt 1985

rt 1986

rt 1987



"I te r l Se ...er

+

EleCtric

0 Ge,

12 lY UBI!

"'
rt 1 9 1!19

l> l1rpor l.

X

Ot h er

Per capita water and sewer system revenues increased from $116 in FY 1984 to a level of $167 per capita in FY 1989. Electric system revenues increased from $119 per capita to a level of $142 per capita. Airport revenues have almost doubled on a per capita bas is, i n c r e a s ing f r om $45 to $84 per capita. Gas system revenues, on t h e other hand, have decreased from $94 per cap ita in FY 1 9 8 4 to $55 per cap ita i n FY 1989.
33

MUNICIPAL GOVERNMENT FINANCES: FY 1989

Municipal General Expenditures
Municipal general expenditures in FY 1989 totalled $1.2 billion, 61% of total municipal expenditures. Per capita general expenditures amounted to $475 . General expenditures have increased over the past few years as a percentage of total expenditures from a low of 49% in FY 1985 to the present 61%.

Municipal To t al Expe nd i tur e s by Type : FY 1984 - FY 1989
,os .--- - - - - - - - - - - - - - - - - - --,

,os

. os

,os

5"

50s

53 '

."" -... 51S ~

51)' t9S_

os

""f--

<C,

'--

, os

,os

,os

os

f - - - ' - - ' - r-- - f - ' - ,--'-- -.-'

7Y 198 .

111 985

r Y 19 ~

1Y 1987

111988

11 1989

. . Genltu l

CJ Ut i.l1t.y

The leading general expenditure spending category for municipalities was pUblic safety, totalling $436 million in FY 1989 or over 35% of general expenditures . Spending for administration equaled $233 million, 19% of general expenditures, and spending for highways, streets and drainage amounted to $136 million, 11% of general expenditures. Spending for health services, primarly a county function, amounted to $12 million, only 1% of total municipal expenditures.

34

/

MUNICIPAL GOVERNMENT FINANCES: FY 1989

Municipal General Expenditures by Type: FY 1989

Expenditure Items

FY 1989

Percent

Amount ($) Per capita of General .

(1,000,000s) Amount ($) Expenditures

Public Safety

436

Administrat ion

233

Highways - Streets and Drainage 136

Other Expenditures

127

Public Works

107

Leisure Services

87

Community Development

50

Education (Non-School Board)

21

Courts

14

Health and Human Serv ices

12

170

35 .7"1.

91

19.1%

53

11. 1%

50

10.4%

42

8.8%

34

7 .1%

19

4.1%

8

1. 7"1.

5

1.1%

5

1.0%

Per capita spending for pUblic safety equaled $170 in FY 1989: one-third of every dollar spent on general expenditures went to pUblic safety, either fire or police.
Spending for capital purchases, the purchase of land, equipment, or structures, showed the greatest per capita change from FY 1988 to FY 1989, gaining over $10 in the year to a level of almost $32 per capita. Per capita spending for police departments topped $100, increasing by over $10 per capita from the previous year. Spending for water and sewer systems, to be examined shortly, increased by over $5 per capita to a level of almost $147 per capita. Per capita spending for fire departments increased by almost $5 to $52 per capita.

Per Capita Change in Selected Expenditure Line Items: FY 1988 - FY 1989

Expenditure Category

FY 1989 Percent of Net Per Capita

Per Capita Total

Change

Amount ($) Expenditures '88 - '89

Purchase of land, equipment Police department Water and sewer system Fire department Streets/drainage Parks and recreation Airport system Electric supply system Gas supply system

31.77 100.84 146.55 52.40 42.39 27.94 10:70 95.92 39.96

4.0% 12.8% 18.6% 6.7% 5.4% 3.6% . 1.4% 12.2% 5.1%

10.20 9.85 5.38 4 .60 3 .42 -1.43 -1.68 - 15. 43 -16.63

35

MUNICIPAL GOVERNMENT FINANCES: FY 1989

Other utility systems showed marked declines. Per capita spending for airports decreased to less tha $11; electric systems declined to under $96 per capita; and spending for gas systems decreased to just under $40 per capita. Spending for parks and recreation declined to a level of $28 per capita.
Spending for current operations amounted to 54% of total municipal expenditures in FY 1989, up from 52% in FY 1988. Spending for capital purchases was up as well, increasing from less than 3% to over 4% of total spending. Spending for construction decreased slightly while spending for utility systems decl ined from 42% to 38% of total spending in FY 1989.

Municipal Expenditures by Type as a Percentage of Total Expenditures:
FY 1988 - FY 1989

Expend iture Type

FY 1988 FY 1989

Current Operat ions

51.6%

53%

Capital Purchases

2.8%

4%

Construct ion (Non-util ity) 3.5%

3%

Util ity Expenditures

42.2%

40%

Municipal utility Expenditures
In FY 1989, expenditures for municipal utility systems totalled $800 million, up slightly over the $792 million reported in FY 1988. utility expenditures amounted to 40% of total expenditures in FY 1989. Per capita spending for utility systems equaled $311 in the last year.

Munic ipal Utility Expenditures by Type: FY 1989

Amount ($1,000s)

Percent of Tota l
Expenditures

lJater and Sewer Electr ic Gas System Other Enterpr ise Airports Publ ic Tr ans i t

376,638

19%

246,503

12%

102,696

5%

34,457

2%

27,489

1%

12,493

1%

Spending for municipal water and sewer systems totalled $377 million in FY 1989, 19% of total municipal spending . Municipal electric systems reported spending of $247 million while spending

36

/
MUNICIPAL GOVERNMENT FINANCES: FY 1989

for gas systems totalled $103 million . Spending fo r municipal airports amounted to over $27 million as compared to e xpenditures of $12 million for publ ic transit systems.
Construction expenditures for water and sewer systems have amounted to a reported $489 million since FY 1984, i n c l Udi ng $73 million in the past year.
Per capita spending for municipal water and sewer systems amounted to $1 47 i n FY 1989. Per capita spending for electr ic and gas systems , however, has declined from FY 1984 to FY 1989 . Spending for electric systems declined from a level of $103 in FY 1984 to a r e p o r t e d $96 per capita i n FY 1989. Per capita spending for municipal gas systems declined dramatically , from a level of $84 in FY 1984 to $40 per capita in the past f iscal year.

c na nqe i n Per capita ut i I ity Expenditures , o y Type : FY 1984 - FY 19 89
szoo . . , - - - - - - - - - - - - - - - - - ' ' - - - - - - - - - - ,

5180

1160 SH O 11 20 1100
' 60

U i6

1141

1117

$11 9

U03

110 6

,,,

18 5

tIll
".

'60

0.0

' 31

035

.33

02 0

.:

fJ 1ge4

rt 19 85

r r 19 8 6

rY 19117

rT 1 9 !11l

rr 19 89



ht.e r ~nd Suer

+

Eltct,1c

0

Ga. ~

A

A1t'Port.~

x

All Ot tl er

County Debt Patterns
During FY 1989, Georgia's municipalities reported issuing a total of $185 million in new debt, a marked increase over the amount of $87 mill ion issued during FY 1988. Just under half of the new debt, 48%, was i s s u e d in the form of revenue bond debt.
37

MUNICIPAL GOVERNMENT FINANCES: FY 1989

An additional $50 million or 27% was issued in the form of general obligation bonds. Short-term borrowing by municipalities during the year totalled $23 million or 13% of new debt while other longterm debt amounted to just under $24 million, an additional 13%.

Munic ipal Debt Issued by Type: FY.1989

Amount ($1,000s)

Percent

Revenue General Obligation Other Long -Term Short-Term

87,789

47"10

50,059

27%

23,924

13%

23,120

13%

A total of $112 million in debt was retired during the year, the majority, $71 million, in revenue bond debt. Interest payments on debt totalled $103 million, down from the $107 million reported in FY 1988 .
Forty-five percent of the debt issued during the year, $83 million, was issued in the form of . revenue bonds for water and sewer systems . General obligation borrowing for mUlti-purposes totalled $43 million or 23% of the debt issued. Short-term borrowing for all purposes amounted to $23 million or 12% of new debt. Other long-term borrowing for water and sewer systems amounted to $22 million. Total borrowing by municipalities for water and sewer systems in FY 1989 amounted to $105 million.

Debt Issued During Year by Purpose: FY 1989

Purpose

Type

Amount Issued Percentage (Mill ions) of Total

Total

Water/Se wer

Revenue

Mu lti -purpose

G.O.

Short-term (All purposes) Short -term

Water/sewer

Long-term

All other

All types

$185 83 43 23 22 14

100. 0%
44.7"10 23.2% 12.5% 12.0%
7.5%

The amount of per capita debt issued during the year increased significantly from FY 1988, reaching a level of $63 per capita,
much larger than the amount of $36 per capita reported in the previous year.

38

MUNICIPAL GOVERNMENT FINANCES: FY 1989

Debt Outstand ing at End of Year, by Type: FY 1989

Amount ($ 1,000s)

Pe r c e n t

Revenue General Obliga tion Other Long -Term Short -Term

1,267,253

81%

233,033

15%

45,032

3%

13,156

1%

The amount of debt outstanding at the end of FY 1989 amounted to a reported $1.6 billion, an i nc r e a s e over the amount of $1.5 billion reported at the end of FY 1988. The amount of per capita debt outstanding has decreased, however, to a level of $606 from the end of FY 1984 when outstand ing per capita debt amounted to $680.

Munic ipal Pe~ Ca pi t a Debt Issued a nd Amount Out s t andi ng at End of Yea~ : FY 1984 - FY 1989
19 00 , . . - - - - - - - - - - - - - - - - - - - - - - - - - ,

. . 00

1 700 1600

I bBO

' 6 73

US6

1663

'6Z 2

' 606

' sao

1400

1 300

1200

11 00

."

"7

'0

-rY 19B4

rt 1985

rY 19B6

l5 ,ued. DVIl tIQ Tear

FT 19 B7

rt 1988

c::J Quts h nd1.Do at End

Revenue nond debt, totalling $1.3 b illion, accounted for over 83% of the outstanding debt held by municipalities at the end of FY 1989. General obligation bonds, amounting to $233 million, accounted for an additional 15%, and other long-term borrowing, totalling $45 million, made up less than 3% of the outstanding
39

MUNICIPAL GOVERNMENT FINANCES: FY 1989

debt. Short-term borrowing, while totalling $13 million, accounted for less than 1% of the outstanding debt.

Borrowing in the form of revenue bonds for airports, totalling $618 million, accounted for almost half (41%) of the outstanding debt ,held by municipalities. The City of Atlanta holds a total of $613 million of this debt for the construction of Hartfield International Airport.

Debt Outstanding 'at End of Year, by Purpose, FY 1989

Purpose

Type

Outstanding at End of Year Percentage
(Millions) of Total

Total Airport \.later/Sewer Multi-purpose Education \.later/sewer All other

Revenue Revenue
G.O. G.O. G.O. All types

$1,540 618 603 115 32 30 140

100.0% 40.1% 39.2% 7.5% 2.1% 2.0% 9.1%

An additional $603 million, or 39% of 'the outstanding debt, was held in the form of revenue bonds for municipal water and sewer systems. General obligation borrowing for multi-purpose uses accounted for $115 million or less than 7% of the outstanding debt.
During the year municipalities retired a total of $112 million in old debt, the majority, $71 million, in revenue bond debt. Interest paid on debt amounted to a reported $103 million.

Cash and Investment Assets
Cash and investment assets held by municipalites amounted to a reported $1.3 billion, up only slightly from the amount held at the end of FY 1988. The majority of the cash and investment assets held by municipalities was held in the form of other funds, such as cash and deposits, amounting to $933 million, or 73% of the total held: Assets held in sinking funds totalled $243 million, 19%, and bond funds amounted to $103 million, just over 8% of the total held at the end of the year.

40

/
/
MUNICIPAL GOVERNMENT FINANCES: FY1989

Cash and Inves t ment Assets Held at End of Year, by Type: FY 1989

Amount ($ 1,000s)

Per c e nt

Sinking Funds

243,398

19%

Bond Funds

103,148

8%

AI I Other Funds

932,657

73%

Per capita cash and investment assets held by municipalities have fluctuated in the period of FY 1984 to the end of FY 1989. The amounts held at the end of each year have varied from a low of $45 4 per capita in FY 1984 to a high of $529 at the end of FY 1986. At the end of FY 1989 the amount of per capita cash and investment assets amounted to a reported $498.

Pe, Ca pi t a Cash and Inves t me nt As sets
He ld at End of Ye a, : FY 1984 - FY 1989
saco

57 0 0

$60 0 $500

$52 9

$52 3

$100

5300

12 0 0
sroo

$0
rt 196'"

rY 1986

FT 19 87

r t 19 B6

f Y 1989

41

/
/
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 an outline of that survey, from which the data in this report were derived. Using this Appendix the reader will better understand the structure of local government finances used in this report and the terminology employed.

COUNTY GENERAL REVENUES
Property Taxes ReaL and personaL property taxes FIFA, penaLties, interest and cost PubLic utiLities taxes Motor vehicle taxes Mobile home taxes Intangible taxes (regular and recording) Railroad equipment tax Tax collection fees
Sales Taxes Local option sales tax MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes
Licenses and Permits Revenues Business Licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees
Intergovernmental Revenues, by Type Payments in lieu of taxes General public purpose grants Fuel, oil and road mileage Road, street, and bridge funds (DOT contracts) Yater/wastewater grants Solid waste grants Revenues of county boards of health Crime and corrections grants Community development block grants Public welfare grants Real estate transfer tax Other intergovernmental revenues
Intergovernmental Revenues, by Source State Other local governments

IntergovernmentaL Revenues, by Source (Cont.) Federal Federal general revenue sharing
Service Charge Revenues Parking facilities and meters Parks and recreation charges Ambulance charges Hospital charges Garbage/trash collection charges Landfill fees Fire service subscription fees Cemetery fees Fee collections of county officers .Ot her service charges
Use of Money and Property Interest earnings on investments Receipts from sale of materials and surplus equipment Receipts from sale of real property (land and buildings) Rents and royalties
Other revenues Special assessments All additional revenues
COUNTY UTILITY REVENUES
By Purpose Yater and sewer system Electric supply system Gas supply system Airport Public transit system Other enterprise funds
By Type of Revenue Operating revenue Other revenue
43

Appendix A. (Cant.)

COUNTY GENERAL EXPENDITURES
County Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General i nsur ance
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts
Public Safety and Corrections Sheriff 's department Police department Correctional institut~ Jail Fire department
Community Development Community Development Building i nspect i on and regulation
Highways Highways, roads, and bridges Drainage
Health and Human Service County hospital Payments to other hospitals Public health Public welfare Ambulance service
Leisure Services Parks and recreation Libraries
Public Uorks Park ing facilit ies Natural resources Garbage/trash collection Garbage and trash disposal (landfill)
Education Expended by general government
Other Expenditures Other expenditures

COUNTY UTILITY EXPENDITURES
By Purpose Uater and sewer system Electric supply system Gas supply system Airport Public transit system Other enterprise funds
County Utility Expenditures By Type of Expenditure Current operations Purchase of land , equipment and structures Construction Interest expense
CClJNTY DEBT
Bond Debt, by Purpose Uater system Gas utility system Electr ic utility system Industrial revenue bonds Public transit system Airport Education (non-school board) Law enforcement and corrections Industrial revenue bonds Fire protect ion Public build ings Streets/roads/highways MUlti-purpose Parks and recreation facilities Other
Debt Issued, Ret ired, Interest Paid, and Amount Outstanding at Beginning and End of Year Revenue bonds General obligation bonds Other long-term debt Short-term debt
. CASH AND INVESTMENT ASSETS HELD AT END OF YEAR Cash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities Other Securities
44

/
Appendix A. (Cant.)

Cash and Investment held (Cont .) By Type Sinking funds Bond funds Held in other funds
MUNICIPAL GENERAL REVENUES
Property Taxes Real and personal property taxes FIFA, penalties, interest and cost Public utilities taxes Motor vehicle taxes Mobile home taxes Intangible taxes (regular and recording) Railroad equipment tax
Sales Taxes Local opti 6n sales tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes
Licenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees
Intergovernmental Revenues, by Type Payments in lieu of taxes General public purpose grants Road, street, and bridge funds (DOT contracts) ~ater/wastewater grants Solid waste grants Crime and corrections grants Commun ity development block grants Public welfare grants Real estate transfer tax Other intergovernmenta l revenues
Intergovernmental Revenues, by Source State Other local governments Federal Federal general revenue sharing

. Service Charge Revenues Parking facil ities and meters Parks and recreation charges Ambulance charges Hospital charges Garbage/trash collection charges Landfill fees Fire service subscription fees Cemetery fees Other service charges
Use of Money and Property Interest earnings on investments Receipts from sale of materials and surplus equipment Receipts from sale of real property (land and buildings) Rents and royalities
Other revenues Special assessments All additional revenues
MUNICIPAL UTILITY REVENUES
By Purpose ~ater and sewer system Electric supply system Gas supply system Airport Public transit system Other enterprise funds
By Type of Revenue Operating revenue Other revenue
MUNICIPAL GENERAL EXPENDITURES
Mun icipal Administration Financ ial administration General administration General government build ings General insurance
Courts Municipal court
Public Safety and Corrections Police department Ja il Fire department
45

Appendix A. (Cont.)

Community Development Community Development Building inspection and regulation Health and Human Serv ices Municipal hospital Payments to other hospitals Public health Publ i c welfare Ambulance service
Leisure Services Parks and recreation Libraries
Publ ic lJorks Streets and drainage Parking facilities Natural resources Garbage/trash collection Garbage and trash disposal (landfill)
Education Expended by general government
Other Expenditures Other expenditures
MUNICIPAL UTILITY EXPENDITURES
By Purpose lJater and sewer system Electric supply system Gas supply system Airport Public transit system Other enterprise funds ,
By Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense
MUNICIPAL DEBT
Bond Debt, by Purpose lJater system Gas system Electric system Public transit system Airport Education (non-school board) Law enforcement and corrections Industrial revenue bonds

Bond debt, by purpose (Cont .) Fire protection Public buildings Streets/roads/highways Multi -purpose Parks and recreation facil ities Other
Debt Issued, Retired, Interest Paid, and Amount Outstanding at End of Year Revenue bonds General obligation bonds Other long-term debt Short-term debt
CASH AND INVESTMENT ASSETS HELD AT END OF YEAR
Cash and Deposits Federal Securities Federal Agency Securit ies State and Local Government Secur i~ ies Other Securities By Type
Sink ing funds Bond funds Held in other funds
46

/

Append i x B. County Local Government Finance Overview: FY 1989

Per Capita

Percent of

Item

Amount ($)

Amount ($)

Total

General Revenues Uti l i t y Revenues Total Revenues

2,371,240,786 294,218 ,321
2, 665, 459, 107

424.59 52.68 477.27

89.0% 11.0% 100.0 %

General Expend itures Util ity Expenditures Total Expend it ur es

2,162 ,430,043 499,023 ,615
2,661,453,658

387 .20 89.35 476.55

81. 2% 18.8% 100.0%

Revenue Items
Property Taxes Sales, Excise , Special Use Taxes Intergovernmental Revenues Use of Money and Prope rty Licenses and Perm its Serv ice Charges Fines, Fees and Forfe itur es
Federal Intergovernmental Federal General Revenue Shar ing State Intergovernmental Other Loca l Int ergover nment a l
~ater and Sewer Uti l it ies Electr ic Util it i es Gas Utilities Ai r p o r t s Public Trans it Systems Other Ente rp rise Funds
Real and Persona l Property Taxes Local Option Sales Taxes MARTA Sales Tax Special Purpose Sales Tax Alcoholic Beverage Taxes Franchise Payment Taxes Insurance Premiums Taxes Interest on Investments

945,484,577 734, 903, 086 342,407,468 81,673,5 18 59,333,014 114,889,865 92,549,258
30, 180,383 11,448
301,153,351 11,062,286
275,0 59,024 305,025 719, 703
5,600 ,633 4,330 ,580 8 ,203 ,356
757,499,333 241 ,253 ,403 160,885,554 208, 122,666 29,592,823
3,492,075 76,459,789 68,423,340

169.30 131 .59 61.31 14.62 10.62 20.57 16.57
5 .40 0.00 53.92 1.98
49. 25 0.05 0.13 1.00 0.78 1.47
135.64 43.20 28.81 37 .27 5 .30 0 .63 13.69 12. 25

35.5% 27.6% 12.8 % 3.1% 2.2% 4. 3% 3.5%
1. 1% 0 .0% 11.3 % 0.4 %
10.3 % 0.0 % 0.0% 0 .2 % 0.2% 0.3%
28.4% 9 .1 % 6 .0 % 7.8% 1.1% 0.1% 2.9% 2 .6%

Expenditure Items
Publ ic Safety Public ~orks Admin ist ration Leisure Services Commun ity Development Health and Human Serv i ces Courts Highways - Streets and Drainage Education (Non-School Board) Other Expenditures
~ater and Sewer Util it ies Electr ic Util ities Gas Util ities Airports Transit Systems Other Enterpr ise Funds

470,274 ,472 62,500,351 446,436, 124 145,490,357 39,740,445 461,324, 331 149,547,898 313,919,910
953,040 72,243,115
306,362,511 1,776,544 888,723 10,705,810
168,854,111 10,435,916

84.21 11.19 79.94 26.05 7.12 82 .60 26. 78 56.21 0.17 12.94
54.86 0 .32 0.16 1.92 30.23 1.87

17.7"" 2.3% 16.8% 5.5 % 1.5% 17. 3% 5 .6% 11.8 % 0.0% 2.7""
11.5% 0.1% 0.0 % 0 .4% 6.3% 0.4%

47

Appendix B. County l oca l Government Finance Overview: FY 1989 (Cont .)

Debt Items

Amount (S)

Per Capita Amount (S)

Percent of Tot a l

Outstanding at End of Year Revenue Bonds General Obligation Bonds Other long-Term Debt Short-Term Debt

1,517,216 ,660 947,nO,4n 485,887,612 28,937 ,601 54,670 ,975

271.67 169.70 87.00
5 .18 9 .79

100.0X 62.5X 32.0X
1. 9X 3.6X

Issued During Fisca l Year Revenue Bonds Gene ral Ob ligat ion ~onds Other long-Term Debt Shor t -Term Debt

358,961,125 171,693,695 47,856,750 10,801,525 128, 609, 155

64 .27 30.74 8.57
1. 93 23.03

100.0X 47.8X 13.3X 3.OX 35.8 X

Ret ired Dur ing Fisca l Year Revenue Bonds General Obl igation Bonds Other long -Term Debt Short -Term Debt

197,856,511 39,962,992 22,9n,707
5,309,249
129,606 ,563

35 .43 7.16 4 .11 0.95 23.2 1

100.0X 20.2X 11.6X 2.1" 65 .5X

Interest Paid on Debt Duri ng Fisca l Year Revenue Bonds General Obligation Bonds Other long -Term Debt Short -Term Bonds

104, 005, n 2 64,306,nO 33,176,870
1,432,923 5,089 ,159

18.62 11.51 5 .94 0 .26 0.91

100.0X 61.8X 31. 9r.
1.4X 4.9X

Cash and Inves tment Assets
Amount held at end of year He ld i n Sinking Funds Held i n Bond Funds Hel d i n All Other Funds

1,701 ,368,336 200,985,780 598,675,649 901 ,706,907

304.64 35 .99 107 ..20
161.46

100.0 X 11.8X 35 .2X 53.0X

48

/

Append ix C. Mun icipal Local Government Finance Overvie w: FY 1989

Per Capita

Percent

Item

Amount ($)

Amount ($)

of Total

General Revenues Util ity Revenues Total Revenues

1,279,882,589 1,157,163,967 2,437,046,556

498.01 450.26 948.28

52 .5% 47.5% 100.0%

General Expendit ures Util ity Expenditures Total Expenditures

1,221,417,897 800,276,333
2, 021, 694, 230

475.26 311.39 786.66

60 .4% 39.6% 100 .0 %

Revenue Items
Proper ty Taxes Sales, Exc ise , Special Use Taxes Int er gover nment al Revenues Use of Money and Prope rty Licenses and Perm i ts Service Charges Fi nes , Fees and Forfe itures
Federal Intergovernment al Federal General Revenue Shar ing State Intergovernmental Other Loca l Inte rgovernmental
~ate r and Sewer Ut il ities Electr ic Ut il ities Gas Utilities Airports Public Transit Systems Other Enterprise Funds
Real and Personal Property Taxes Loca l Option Sales Taxes MARTA Sales Tax Special Purpose Sales Tax Alcohol ic Beverage Taxes Franc hise Payment Taxes Insurance Premiums Taxes Interest on Investments

328,744 ,544 452,337,820 181,198 ,3 27 55,556,849 81,968,388 130,230,689 49 ,845,972
90,915 ,66 7 9 ,537
65,460 ,547 24,812,576
428,820,504 364,825,570 . 142, 094, 086 216,181,234
5,242,573 28,856,086
279,626,036 203,204,950
26,483,520 53,724,150 80,120,586 70,207,738 39,834,451

127.92 176. 01 70.51 21.62 31 .89 50.67 19.40
35 .38 0 .00 25.47 9.65
166.86 141.96 55 .29 84.12
2.04 11.23
108.81 79.07
10.30 20.90 31.18 27.32 15.50

13 .5 % 18.6% 7 .4% 2. 3% 3 .4% 5.3% 2.0%
3.7"1o
0 .0%
2.7"1o
1.0%
17.6% 15.0% 5 .8% 8.9% 0 .2% 1.2%
11.5% 8 .3%
1.1% 2.2 % 3 .3% 2.9% 1.6%

Expenditure Items
Publ ic Safe ty Public ~orl<s Administ ration Leisure Services Commun ity Development Health and Human Serv ic es Courts Highways - Streets and Drainage Education (Non-School Board) Other Expenditures
~ate r and Sewer Ut ilit ies Electric Utilities Gas Utilities Airports Trans it Systems Other Ente rprise Funds

435,776,167 107,022,334 232,928 ,963 86 ,553,075 49,604 ,828
11,822,403 13,690,183 135,904 ,709 20,685,069 127,430,166
376,638,239 246,503,063 102,696,426 27,489,390 12,492 ,564 34,456,651

169.56 41.64 90 .63 33.68 19. 30 4 .60 5.33 52.88 8.05 49 .58
146.55 95.92 39.96 10.70 4.86 13.41

21.6% 5.3% 11.5 % 4 . 3% 2.5% 0 .6%
0 . 7"1'
6 .7% 1.0% 6.3%
18.6% 12.2% 5.1% 1.4% 0.6% 1.7%

49

Appendix C. Municipal Local Government Finance Overview: FY 1989 (Cant.)

Debt Items

Amount ($)

Per Capita Amount ($)

Percent of Total

Outstanding at End of Year Revenue Bonds General Obligation Bonds Other Long-Term Debt Short-Term Debt

1;558,474,013 1,267,252,941
233,032,940 45,032,353 13,155,779

606.42 493.10 90.68 17.52
5.12

100.0% 81.3% 15.0%
2.9% 0.8%

Issued During Fiscal Year Revenue Bonds General Obligation Bonds Other Long- Ter m Debt Short-Term Debt

184,892,680 87,789,476 50,058,969 23,923,737 23,120,498

71.94 34.16 19.48 9.31 9 .00

100.0% 47 .5% 27.1% 12.9% 12.5%

Retired During Fiscal Year Revenue Bonds
General Ob ligat ion Bonds Other Long-Term Debt Short-Term Debt

111,936,230 71,150,228 18,940,570 3,307,250 18,538,182

43.56 27.69 7.37 1.29 7.21

100.0% 63.6% 16.9% 3.0% 16.6%

Interest Paid on Debt During Fiscal Year Revenue Bonds General Obligation Bonds Other Long-Term Debt Short-Term Bonds

103,016,885 85,628,755 14,928,443
1,382,618 1,077,069

40.08 33 .32
5.81 0.54 0.42

100.0% 83 .1% 14.5%
1.3% 1.0%

Cash and Investment Assets
Amount held at end of year Held in Sinking Funds Held in Bond Funds Held in All other Funds

1,279,203,055 243,398,443 103,148,072 932,656,540

497.75 94.71 40.14 362.91

100.0% 19.0% 8.1% 72.9%

50

/
APPENDIX D: COUNTIES INCLUDED IN THE FY 1989 LOCAL GOVERNMENT FINANCE SURVEY
Population data are estimates obtained from the Department of Commerce, Bureau of the Census for July 1, 1986 . T~ese est imates are prepared by the Census Bureau for demographic uses by government agencies and other private concerns.

1986

ESTIMATED RESPONDED

COUNTY

POPULATION TO SURVEY

- ---- --- -- - ----- -- --- -- -- -- ---- -- ---- --- ---

1 APPLI NG

16,300

Y.

2 ATKINSON

6,500

Y

3 BACON

9 ,400

Y

4 BAKER

3,700

Y

5 BALDIJIN

38 ,200

Y

6 BANKS

10,100

Y

7 BARROIJ

26,300

Y

8 BARTOIJ

48,100

Y

9 BENHILL

17, 300

Y

10 BERRI EN

13,800

Y

11 BIBB

156,500

Y

12 BL ECKLEY

10, 600

Y

13 BRANTLEY

10 , 200

Y

14 BROOKS

15 , 000

Y

15 BRYAN

13, 200

Y

16 BULLOC H

37 ,500

Y

17 BURKE

21,200

Y

18 BUTTS

15, 500

Y

19 CALHOUN

5,500

Y

20 CAMDEN

19,400

Y

21 CAND LER

7 ,600

Y*

22 CARROLL

64,900

Y

23 CATOOSA

39,300

Y

24 CHAR LTON

7,700

Y

25 CHATHAM

217,700

Y

26 CHATTAHOOCHEE

20,900

Y

27 CHATTOOGA

21,400

Y

28 CHEROKEE

73,800

Y

29 CLARKE

78,800

Y

30 CLAY

3 ,200

Y

31 CLAYTON

170,500

Y*

32 CLINCH

6,900

Y

33 COBB

392, 400

Y

34 COFFE E

29,800

Y

35 COLQUITT

36,500

Y

36 COLUMBIA

56,400

Y

37 COOK

13,900

Y

38 COIJETA

46,400

Y

39 CRAIJFORD

7,500

Y

40 CRISP

20,200

Y

41 DADE

11,800

Y

42 DAIJSON

6 ,700

Y

43 DECATUR

26,600

Y

44 DEKA LB

529 , 300

Y

45 DODGE

16 , 900

Y

46 DOOLY

10,200

Y

47 DOUGH ERTY

102, 700

Y

48 DOUGLAS

68,200

Y

1986

ESTIMATED RESPONDED

COU NTY

POPULAT ION TO SURVEY

-------- - --- -- -- --- -- ----- - -- --- - -- --- ---- -

49 EARLY

12, 800

Y

50 ECHOLS

2 ,400

Y

51 EFFINGHAM

22,000

Y

52 ELBERT

19,000

Y

53 EMANUEL

21,600

Y

54 EVANS

8,200

Y

55 FAN NI N

15,700

Y

56 FAYETTE

47 ,300

Y*

57 FLOYD

78,700

Y

58 FORSYT H

37,600

Y

59 FRANKLIN

16,000

Y

60 FULTON

622,700

Y

61 GILMER

12,400

Y

62 GLASCOCK

2,400

Y

63 GLYNN

59 ,800

Y

64 GORDON

32 ,900

Y

65 GRADY

21, 400

Y

66 GREENE

11,900

Y

67 GIJI NN ETT

276,800

Y

68 HABERSHAM

27,300

Y

69 HALL

87,100

Y

70 HANCOCK

9,400

Y

71 HARALSON

20 , 3 00

Y

72 HARRIS

17,400

Y

73 HART

19,500

Y

74 HEARD

7,200

Y

75 HENRY

46 ,700

Y

76 HOUSTON

86,900

Y

77 IRIJIN

8 ,800

Y

78 JACKSON

28,200

Y*

79 JASPER

7 ,700

Y

80 JEFFDAVIS

11,900

Y

81 JEFF ERSON

18,800

Y

82 JENKINS 83 JOHNSON

8,400

Y

8,800

y.

84 JONES

18,800

Y

85 LAMAR

12,400

Y

86 LANI ER

5,700

Y

87 LAURENS

38,300

Y

88 LEE

14, 500

Y

89 LIBERTY

42 ,300

Y*

90 LINCOLN

7, 100

Y

91 LONG

5,600

Y

92 LOIJNDES

73,700

Y

93 LUMPKIN

12, 300

Y

94 MACON

14,100

Y

95 MAD ISON

19,600

Y

96 MARION

5,500

Y

51

APPENDIX D. LIST OF COUNTIES INCLUDED IN THE FY 1989 LOCAL GOVER NME NT FINANCE SURVEY (CONTINUED)

1986

ESTI MATED RESPONDED

COUNTY

POPULATION TO SURVEY

----- -------- -- ----- -- --------- -- -- --- -- ---

97 MCDUFFIE

20,300

Y

98 MCINTOSH

8,200

Y

99 MERIWETHER

20,700

Y

100 MILLER

6,900

Y

101 MITCHel L

21,600

Y

102 MONROE

15,900

N

103 MONTGOMERY

7, 100

Y

104 MORGAN

12,500

Y

105 MURRAY

22,500

Y

106 MUSCOGEE

180, 180

Y

107 NEWTON

40 ,300

Y

108 OCONEE

14,900

Y

109 OGLETHORPE

9,600

Y

110 PAULO ING

32,500

Y

111 PEACH

20,000

Y

112 PICKENS

13,600

Y

113 PIERCE

13,000

Y

114 PIKE

8,900

Y

115 POLK

33,900

Y

116 PULASKI

8 ,800

Y

117 PUTNAM

12, 100

Y

118 QUITMAN

2,200

Y

119 RABUN

11,000

Y

120 RANDOLPH

9 ,100

Y

121 RICHMOND

194,800

Y

122 ROCKDALE

47,200

Y

123 SCHLEY

3 ,500

Y

124 SCREVEN

15,100

Y ..

125 SEM INOLE

8,900

Y

126 SPALDING

53,000

Y

127 STEPHENS

22,500

Y

128 STEWART

5,600

Y

1986

ESTIMATED RESPOND ED

COUNTY

POPULATION TO SURVEY

-------- ------ ----- ---------- ------------ --

129 SUMTER

30,200

Y

130 TALBOT

6,600

Y

131 TALIA FERRO

2,100

Y

132 TATTNALL

17,900

Y

133 TAYLOR

8,100

Y

134 .TEl FAIR

11,100

Y

135 TERRELL

11,600

.N

136 THOMAS

38 ,100

Y

137 TIFT

34,300

Y

138 TOOMBS

24,100

Y

139 TO\JNS

6,200

Y

140 TREUTlEN

6,000

Y

141 TROUP

54,200

Y

142 TURNER

9,500

Y

143 TWIGGS

10, 100

Y

144 UNION

10,800

Y

145 UPSON

26,700

Y

146 WALKER

56,400

Y

147 WALTON

33,800

Y

148 WARE

37,000

Y

149 WARREN

6,200

Y

150 WASHINGTON

19,300

Y

151 WAYNE

22,000

Y

152 WEBSTER

2,200

Y

153 WHEELER

5,100

Y

154 WHITE

11,600

Y

155 WHITFIELD

69,300

Y

156 WILCOX

7,600

Y

157 WILKES

11,100

Y

158 WILK INSON

10, 800

Y

159 WORTH

18,700

Y

FOR THE PURPOSES OF THE LOCAL GOVERNMENT FINANCE SURVEY , THE CONSOL IDATED GOVERNMENT OF HUSCOGEE COUNTY/COLUMBUS IS CONSIDERED A MUNIC IPAL GOVERNMENT .
.. RESPONDED TO SURVEY AFTER THE DATE FOR INCLUSION IN PRELIMINARY DATA ANALYS IS.

52

53

APPEND IX E: MUNICIPALITIES INCLUDED IN FY 1989 LOCAL GOVER NMENT FINANCE SURVEY (CONTINUED)

1986

ESTIMATED RESPONDED

MUNICIPALITY POPULATION TO SURVEY

------- ---- --- ------ -- ---- ---- -- -- ---- - -- --

97 CHAMBLEE

6,300

Y

98 CHATSYORT H

2,750

Y

99 CHAUNCEY

350

Y

100 CHESTER

910

Y

101 CHICKAMAUGA

2,350

Y

102 CLARKESVILLE

1, 240

Y

103 CLARKSTON

4,830

Y

104 CLAXTON

2, 400

Y

105 CLAYTON

1, 750

Y

106 CLERMONT

400

Y

107 CLEVELAND

1,710

Y

108 CLIMAX

440

Y

109 COBBTOYN

460

N

110 COCHRAN

4,990

Y

11 1 COHUTTA

480

N

11 2 COLBERT

530

Y

113 COLEMAN

130

Y

114 COLLEGEPARK

27,480

Y

115 COLLINS

630

Y

116 COLQU ITT

2,070

Y

117 COLUMBUS

180, 180

Y

118 COMER

1, 080

Y

119 COMMERCE

4,1 10

Y

120 CONCORD

330

N

121 CONYERS

7,600

Y

122 COOLIDGE

930

Y

123 CORDELE

11 ,1 70

Y

124 CORINTH

70

Y

125 CORNE LIA

3 ,370

Y

126 COVINGTON

12, 670

Y

127 CRAYFORD

570

Y

128 CRAYFORDVI LLE

710

Y

129 CULLODEN

300

Y

130 CUMMING

2,780

Y

131 CUSSETA

1,550

Y

132 CUTHBERT

3 ,990

Y

133 DACULA

1,840

Y

134 DAHLONEGA

3,060

Y

135 DAISY

160

Y

136 DALLAS

3 ,980

Y

137 DALTON

21,220

Y

138 DAMASCUS

380

Y

139 DAN IEL SV ILLE

390

Y

140 DANVI LLE

550

Y

141 DARIEN

1,7 80

Y

142 DASHER

NA

Y

143 DAVISBORO

380

Y

144 DAYSON

5,410

Y

1986

ESTIMATED RESPONDED

MUNICIPALITY POPULATION TO SURVEY

------ ---- --- ---- --- -- --------- --- --- -- --- -

145 DAYSONVILLE

560

Y

146 DEARING

640

N

147 DECATUR

18, 470

Y

148 DEEPSTEP

130

Y

149 DEMOREST

1, 250

oY

150 DENTON

300

Y

151 DESOTO

240

Y0

152 DEXTER

550

Y

153 DILLARD

270

Y

154 DOERUN

970

Y

155 OONALSONSVILLE

3 ,190

y.

156 DORAVILLE

7,160

Y

157 DOUGLAS

12,300

Y

158 DOUGLASVILLE

9,550

Y

159 DUBLIN

16,570

Y

160 DUD LEY

460

Y

161 DULUT H

6, 140

Y

162 DUPONT

270

Y

163 EASTDUBlIN

2,810

Y

164 EASTELlI JAY

470

Y

165 EASTMAN

5,100

Y

166 EASTPO INT

37,590

Y*

167 EATONTON

6 ,640

Y

168 EDGEHILL

50

Y

169 EDISON

1,110

Y

170 elBERTON

5,700

Y

171 elLAVILLE

1,770

Y

172 ELLENTON

310

Y

173 ELLIJAY

1,720

Y

174 EMERSON

1,490

Y

175 EN IGMA

700

Y

176 EPHESUS

260

Y

177 ETON

330

Y

178 EUHARLEE

570

Y

179 FAIRBURN

5,180

Y

180 FAIRMOUNT

1,150

Y*

181 FAYETTEVILLE

4,430

Y

182 FITZGERALD

10,940

Y

183 FLEMINGTON

500

Y

184 FLOVILLA

560

Y

185 FLOYERYBRANCH

880

Y

186 oFOLKSTON

2,320

Y

187 FORESTPARK

18, 260

Y

188 FORSYT H

4,960

Y

189 FORTGAINES

1,1 00

Y

190 FORTVALLEY

8 ,760

Y

191 FRANKLIN

830

Y

192 FRANKLINSPRINGS

890

Y

54

/

APPENDIX E: MUNICIPALI TIES INCLUDED IN FY 1989 LOCAL GOVERNMENT FINANCE SURVEY (CONTINUED)

1986

ESTIMATED RESPONDED

MUNICIPALITY POPULAT ION TO SURVEY

---- - ---- - ---- - -- --- - --- --- ----- ------ -- ---

193 FT .OGLETHORPE

5,050

Y

194 FUNSTON

360

Y

195 GAINESVI LLE

16,300

Y

196 GARDENCITY

9, 300

Y

197 GARFIELD

220

Y

198 GAY

180

Y

199 GENEVA

230

Y

200 GEORGETOIJN

990

Y

201 GIBSON

720

Y

202 GIL LSVILLE

150

Y

203 GIRARD

220

N

204 GLENNVIL LE

4, 230

Y

205 GLENIJOOD

850

Y

206 GOOD HOPE

240

Y

207 GORDON

3 ,250

Y

208 GRANTVILLE

1,520

Y

209 GRAY

2,600

Y

210 GRAYSON

930

Y

211 GREENSBORO

3,190

Y

212 GREENVILLE

1,230

N

213 GR IFFIN

22,8 10

Y

214 GROVETOIJN

4,320

Y

215 GUMBRANCH

280

Y

216 GUYTON

850

Y

217 HAGAN

1,040

Y

218 HAHIRA

1,660

Y

219 HAMILTON

590

Y

220 HAMPTON

3 ,600

Y

221 HAPEVILLE

5,430

Y

222 HARALSON

137

Y

223 HARLEM

1,870

Y

224 HARRISON

470

Y

225 HARTIJE LL

4,950

y

226 HAIlKINSV I LLE

4,190

Y

227 HAZLEHURST

4,400

Y

228 HELEN

310

Y

229 HELENA

1,270

Y

230 HEPHZIBAH

2,050

Y

231 HIAIlASSEE

540

Y

232 HIGGSTON

130

Y

233 HILLTONI A

590

Y

234 HINESVILLE

16,480

Y

235 HIRAM

1, 550

Y

236 HOBOKEN

520

Y

237 HOGANSVILLE

3, 770

Y

238 HOLLYSPRINGS

840

Y

239 HOMELAND

710

Y

240 HOMER

930

Y

1986

ESTIMATED RES POND ED

MUNICIPALITY POPULATION TO SURVEY

---- -- --- --- --- -- -- - --- -- - -- - --- ---- --- -- --

241 HOMERVILLE

3,220

Y

242 HOSCHTON

560

Y

243 HUL L

200

Y

244 IDEAL

630

Y

245 ILA

350

Y

246 IRONCITY

370

Y

247 IRIJINTON

860

Y

248 IVEY

460

Y

249 JACKSON

4,230

Y

250 JACKSONVILLE

190

y

251 JAKIN

160

y

252 JASPER 253 JEFFERSON

1,840

Y

2,010

y

254 JEFFERSONVIL LE

1, 520

Y

255 JENK INSBURG

380

Y

256 JERSEY

210

Y*

257 JESUP

9,850

Y

258 JONESBORO

4, 870

Y

259 JUNCTIONCI TY

240

y

260 KENNESAIJ

8,850

y

261 KE YSVILLE

NA

Y

262 KINGS LAND

3 ,720

Y

263 KINGSTON

860

N

264 KITE

300

Y

265 LA FAYETTE

6,220

Y

266 LAGRANGE

27, 150

Y

267 LAKECITY

2,860

Y

268 LAKELAND

2,630

Y

269 LAKEPARK

520

Y

270 LAVONIA

2,040

Y

271 LAIJRENCEVILLE

15, 360

Y

272 LEARY

700

Y

273 LEESBURG

1,600

Y

274 LENOX

930

Y

275 LESLIE

420

Y

276 LEXINGTON

280

Y

277 LILBURN

6,090

Y

278 LILLY

200

Y

279 LINCOLNTON

1,550

y

280 LINI.JOOO

420

Y*

281 LIT HONIA

4,060

N

282 LOCUSTGROVE

2,340

Y

283 LOGANVI LLE

2,880

N

284 LONEOAK

130

Y

285 LOOKOUTMOUNTA IN

1,450

y

286 LOUISVILLE

2,800

Y

287 LOVEJOY

240

Y

288 LUDOIJICI

1,440

Y

55

APPENDIX E: MUNICIPALITIES INCLUDED IN FY 1989 LOCAL GOVERNMENT FINANCE SURVEY (CONTINUED)

1986

ESTIMATED .RESPONDED

MUN ICIPALITY POPULATION TO SURVEY

. _--- --- --- -- -- - ----- ---- - -- -- -- --- --- -----

289 LULA

1,100

Y

290 LUMBERCITY

1,510

Y

291 LUMPKIN

1, 440

Y

292 LUTHERSVI LLE

650

Y*

293 LYERLY

440

Y

294 LYONS

4,270

Y

295 MACON

118,420

Y

296 MADISON

3,420

Y

297 MANASSAS

120

Y

298 MANCHESTER

4,600

Y

299 MANSFIELD

430

Y

300 MARIETTA

42,810

Y

301 MARSHALLVI LLE

1,530

Y

302 MARTIN

370

Y

303 MAXEYS

200

Y

304 MAYSVI LLE

790

Y

305 MCCAYSV ILLE

1,210

Y

306 MCDONOUGH

3,950

Y

307 MCINTYRE

360

Y

308 MCRAE

3,370

Y

309 MEANSVILLE

280

Y

310 MEIGS

1,190

Y

311 MENLO

730

Y

312 METTER

3 ,550

Y

313 MIDVI LLE

630

Y

314 MIDWAY

710

Y

315 MILAN

1,0 30

Y

316 MILLEDGEVILLE

13,850

Y

317 MILLEN

3,660

Y

318 MILNER

380

N

319 MINERALBLUFF

170

N

320 MITCHELL

200

Y

321 MOLENA

360

Y

322 MONROE

9, 170

Y

323 MONTEZUMA

5,120

Y

324 MONTICELLO

2,410

Y

325 MONTROSE

170

Y

326 MORELAND

470

Y

327 MORGAN

400

Y

328 MORGANTON

370

Y

329 MORROW

3,850

Y

330 MORVEN

550

Y

331 MOULTRIE

15,410

Y

332 MOUNTAINCITY

800

Y

333 MOUNTAINPARK

502

Y

334 MOUNTAIRY

710

Y

335 MOUNTVERNON

1, 920

Y

336 MT. ZION

570

Y

1986

ESTIMATED RESPOND ED

MUNICIPALITY POPULATION TO SURVEY

-- - --- -- ---- ----- -- --- --- - - --- ---- -- ---- -- -

337 NAHUNTA

1,010

Y

338 NASHV ILLE

4,860

Y

339 NAYLOR

300

Y

340 NELSON

570

Y

341 NEWBORN

440

Y

342 NEWINGTON

390

Y

343 NEWNAN

15, 150

Y

344 NEWTON

710

Y

345 NICHOLLS

1,2 40

Y*

346 NICHOLSON

660

Y

347 NORCROSS

6,600

Y

348 NORMANPARK

930

Y

349 .NORTHHIGHSHOALS

310

Y

350 NORWOOD

300

Y

351 NUNEZ

160

N

352 OAKPARK 353 OAKWOOD

270

Y

1, 180

.y

354 OCHLOCKN EE

640

Y

355 OCILLA

3, 170

Y

356 OCONEE

300

Y

357 OOUM

440

Y

358 OGLETHORPE

1,490

Y

359 OLIVER

240

Y

360 OMAHA

160

Y

361 OMEGA

1, 058

Y

362 ORCHARDHILL

240

Y

'363 OXFORD

2,010

Y

364 PALMETTO

3,240

Y

365 PARROTT

200

Y

366 PATTERSON

770

Y

367 PAVO

770

Y

368 PAYNECITY

210

Y

369 PEACHTREECITY

12, 180

Y

370 PEARSON

2,050

Y

371 PE LHAM

4,270

Y

372 PEMBROKE

1, 370

Y

373 PENDERGRASS

290

Y

374 PERRY

10,880

Y

375 PINEHURST

380

Y

376 PINELAKE

1,020

Y

377 PINEMOUNTAIN

1,070

Y

378 PINEVIEW

560

Y

379 PITTS

360

Y

380 PLAINS

640

Y.

381 PLAINVILLE

250

Y

382 POOLER

3 ,060

Y

383 PORTAL

700

Y

384 PORTERDAL E

1,360

N

56

)

APPENDI X E: MU NICIPALITIES INC LUDED IN FY 1989 LOCAL GOVERNMENT FINANCE SURVEY (CONTI NUED)

1986

ESTIMATED RESPONDED

MUN ICI PALl TY POPULATION TO SURVEY

--- -- -- -- - -- --- -- -- --- -- ---- -- --- -- ---- - ---

385 PORT~ ENT~OR TH

3,640

Y

386 POULAN

880

Y

387 PO~ERSPR INGS

4, 780

Y

388 PRESTON

390

Y

389 PULASKI

270

Y

390 QUITMAN

5,190

Y

391 RANGER

140

N

392 RAYCITY

630

Y

393 RAYL E

200

Y*

394 REBECCA

250

Y

395 REG ISTER

200

Y*

396 REIDSVILLE

2,460

Y

397 REMERTON

390

N

398 REN TZ

350

Y

399 RESACA

380

N

400 REST HAVEN

350

Y

401 REYNOLDS

1,290

Y

402 RHINE

610

Y

~ 03 RICEBORO

230

Y

404 RICHLAND

1,670

Y

405 RICHMOND HILL

1,820

Y

406 RIDDLEVILL E

160

Y

407 RINCON

2,450

Y

408 RINGGOLD

2,250

Y

409 RIVERDALE

7,710

Y

410 RIVERSID E

100

Y

411 ROBERTA

790

Y

412 ROCHELLE

1,590

Y

413 ROCKMART

3,540

Y

414 ROCKYFORD

200

Y

415 ROME

30,910

Y

416 ROOPV ILLE

270

Y

417 ROSSVILLE

3,460

Y

418 ROS~ELL

40,390

Y

419 ROYSTON

2,565

Y

420 RUSSELL

420

N

421 RUTLEDGE

940

N

422 SALECITY

300

Y

423 SANDERSVI LLE

6,250

Y

424 SANTACLAUS

200

Y

425 SARDIS

1,310

Y

426 SASSER

460

Y

427 SAVANNAH

146,800

Y

428 SCOTLAND

240

Y

429 SCREVEN

1,0 10

Y

430 SENOIA

1,460

Y

431 SHADYDALE

170

Y

432 SHARON

150

Y

1986

ESTIMATED RESPONDED

MUNICIPALITY POPULATION TO SURVEY

--- --- --- -- ------- -- - --- - ---- - -- - -- . - -- --- -

433 SHARPSBURG

220

Y

434 SHELLMAN

1,150

Y

435 SHILOH

430

Y

436 SILOAM

460

N

437 SKYVALLEY

70

Y

438 SMITHVI LL E

920

Y

439 SMYRNA

23,630

Y

440 SNELLVILLE

12, 520

Y

441 SOCIALCIRCLE

3,060

Y

442 SOPERTON

2, 780

Y

443 SPARKS

1,440

Y

444 SPARTA

1, 820

Y

445 SPRINGFI ELD

1,220

Y*

446 STAPLETON

470

Y

447 STATESBORO

15,670

Y

448 STAT HAM

1, 490

Y

449 STI LLMORE

570

Y*

450 STOCKBRIDGE

3,060

Y

451 STONEMOUNTA IN

5,720

Y

452 ST .MARYS

6,900

Y

453 SUGARHILL

3 ,590

Y

454 SUMMERTO~N

200

Y

455 SUMMERVILLE

4,7 50

Y

456 SUMNER

220

Y

457 SUNNYSIDE

370

Y

458 SURRENCY

370

Y

459 SU~ANEE

2,250

Y

460 S~AINSBORO

7,940

Y

461 SYCAMORE

550

Y

462 SYLVANIA

4,120

Y

463 SYLVESTER

5,9 70

Y

464 TALBOTTON

1,080

Y

465 TALKINGROCK

80

Y

466 TALLAPOOSA

2,790

Y

467 TALLULAHFALLS

150

Y

468 TALMO

NA

Y

469 TARRYTO~N

160

Y

470 TAYLORSVIL LE

290

Y

471 TEMPLE

1,930

Y

472 TENNILLE

1,850

Y

473 THEROCK

80

N

474 THOMASTON

9,800

Y

475 THOMASVILLE

18,510

Y

476 THOMSON
4n THUNDERBOLT

7, 410

Y

1,950

Y

478 TIFTON

14, 220

Y

479 TIGER

360

Y

480 TIGNALL

840

Y

57

~

APPENDIX E: MUNICIPALITIES INCLUDED IN FY 1989 LOCAL GOVERNMENT FINANCE SURVEY (CONTINUED)

1986

ESTIMATED RESPONDED

MUNICIPALITY POPULATION TO SURVEY
...-- --- ....._... __ ..- - -_ ..- - -_..-_..-- -_.. -_ ..-- - - - -_ ....

481 TOCCOA

8,670

Y

482 TOOMSBORO

590

Y

483 TRENTON

1,630

Y

484 TRION 485 TUNNELHILL

1.580

Y

1.100

Y

486 TURIN

240

Y

487 TWINCITY

1,470

Y

488 TYBEEISLAND

2,960

Y

489 TYRONE 490 TYTY

2,100

Y*

700

Y

491 UNADILLA

1,530

Y

492 UNIONCITY 493 UNIONPOINT

5,640

Y

1,620

Y

494 UVALDA

610

Y

495 VALDOSTA

36,970

Y

496 VARNELL 497 VERNONBURG

340

Y*

180

N

498 VIDALIA

11.402

Y

499 VIENNA 500 VILLARICA

2.760

Y

4,760

Y

501 WACO

640

N

502 WADLEY 503 WALESKA

2.500

Y

680

Y

504 WALNUTGROVE

440

Y

505 WALTHOURVILLE 506 WARMSPRINGS 507 WARNERROBINS

1.370

Y

439

Y

45,620

Y

508 WARRENTON

2,070

Y

1986

ESTIMATED RESPONDED

MUNICIPALITY POPULATION TO SURVEY

------- ---------- ---------- ------- ------- --

509 WARWICK

480

Y

510 WASHINGTON

4.700

Y

511 WATKINSVILLE

2.060

Y

512 WAVERLYHALL

1.050

Y

513 WAYCROSS

18.870

Y

514 WAYNESBORO

6.080

Y

515 WESTON

100

Y

516 WESTPOINT

4.120

Y

517 WHIGHAM

520

Y

518 WHITE

600

Y

519 WHITEPLAINS

210

Y

520 WHITESBURG

880

Y

521 WILLACOOCHEE

1.350

Y

522 WILLIAMSON

220

Y

523 WINDER

7.360

Y

524 WINTERVILLE

830

Y

525 IJOOOBINE

1.230

Y

526 IJOOOBURY

1.650

Y

527 IJOOOLAND

630

Y

528 IJOOOSTOCK

4.760

Y

529 IJOOOVILLE

410

Y

530 IJOOLSEY

100

N

531 WRENS

2,540

Y

532 WRIGHTSVI LLE

2,660

Y

533 YATESVILLE

440

Y

534 YOUNGHARRIS

650

Y

535 ZEBULON

870

Y

FOR THE PURPOSES OF THE LOCAL GOVERNMENT FINANCE SURVEY. THE CONSOLIDATED GOVERNMENT OF MUSCOGEE COUNTY/COLUMBUS IS CONS IDERED AS A MUNICIPAL GOVERNMENT
* RESPONDED TO SURVEY AFTER THE DATE FOR INCLUSION IN PRELIMINARY DATA ANALYSIS.

58

.... -
DCA
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS 1200 EQUITABLE BUILDING 100 PEACHTREE STREET ATLANTA, GEORGIA 30303