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GEORGIA LOCAL GOVERNMENT FINANCE
1 9 9 8 HIGHLIGHTS
Georgia Department of Community Affairs
December 1999

1998 Local Government Finance Highlights
Table of Contents
Executive Summary ................................................................................................................... i County Government Finances: FY 1998 .................................................................................... 1 Municipal Government Finances: FY 1998 ............................................................................... 8 Consolidated Government Finances: FY 1998 ......................................................................... 15 Appendix A: Data Categories ................................................................................................ A-1 Appendix B: County Government Finance Overview: FY 1998 ............................................. B-1 Appendix C: Municipal Government Finance Overview: FY 1998 ......................................... C-1 Appendix D: Consolidated Government Finance Overview: FY 1998 .................................... D-1 Appendix E: Counties Included in the 1998 Local Government Finance Survey .................... E-1 Appendix F: Municipalities Included in the 1998 Local Government Finance Survey ............ F-1

1998 Local Government Finance Highlights
Executive Summary
County governments reported total revenues amounting to $4.993 billion in FY 1998. General revenue collections totaled $4.3 billion, while the balance, $652 million, were realized from enterprise funds.
Municipal governments reported total revenue collections amounting to $3.7 billion in the 1998 fiscal year. Collections from general revenues amounted to $1.9 billion, slightly more than the $1.8 billion cities received from the collection of enterprise funds.
The three consolidated county and city governments realized total revenues of $506 million in FY 1998. Consolidated governments reported a total of $420 million from general revenues and $85 million from enterprise fund revenues.
Counties reported total expenditures amounting to $4.985 billion in FY 1998. County general expenditures amounted to $3.6 billion. Expenditures from enterprise funds totaled $829 million while debt service costs amounted to $576 million.
Municipal total expenditures equaled slightly less than $4.0 billion in the 1998 fiscal year, down from the $4.3 billion reported in the previous year. General expenditures for cities totaled $1.7 billion compared to $1.8 billion from enterprise funds. Debt service costs for municipalities amounted to $437 million.
Consolidated governments spent a total of $538 million in the last fiscal year. General expenditures totaled $401 million; enterprise funds expenditures amounted to $80 million and debt service costs for the consolidated governments equaled $56 million.
Counties held a total of $2.4 billion in outstanding debt at the end of the past fiscal year. During the fiscal year counties issued a total of $584 million in new debt. Counties retired a total of $445 million in old debt during the year. Interest payments on debt amounted to a reported $132 million.
At the end of FY 1998, municipalities held outstanding debt of all types amounting to $3.8 billion. During the year municipalities issued a total of $782 million in debt. Municipalities retired a total of $259 million during the year while interest payments made on debt equaled $178 million.
Consolidated governments reported a total of $289 million in outstanding debt at the end of the 1998 fiscal year. The three consolidated governments issued a total of $50 million in new debt of all types during the year. During FY 1998, consolidated governments retired a total of $41 million in old debt. Interest payments on debt amounted to a reported $15 million in 1998.
At the end of FY 1998, counties held a total of $3.4 billion in cash and investment assets.
Municipalities held a total of $2.4 billion in cash and investment assets at the end of the fiscal year.
The three consolidated governments reported cash and investment assets amounting to $396 million at the end of the 1998 fiscal year.
i

1998 Local Government Finance Highlights
County Government Finances: 1998
Georgia's counties reported total revenues amounting to just under $5 billion in the 1998 fiscal year, an increase over the $4.7 billion reported in FY 1997. General revenues, all funds except those from enterprise fund activities, amounted to $4.3 billion while revenues from enterprise funds accounted for $652 million.
Expenditures from all sources amounted to almost $5 billion in the 1998 fiscal year. General expenditures totaled $3.6 billion while expenditures for enterprise fund activities amounted to $829 million and debt service costs added another $576 million.
Counties held a total of $2.4 billion in outstanding debt at the end of FY 1998. During the year a total of $584 million in new debt was issued and $445 million in old debt was retired. Interest payments on debt during the year amounted to $132 million.
Counties held a total of $3.4 billion in cash and investment assets at the end of the 1998 fiscal year, an increase over the $3.1 billion held at the end of 1997.

County General Revenues

Counties received a total of $4.3 billion in general revenues in FY 1998. General revenues are the most important part of the county revenue dollar, accounting for over 87% of all county revenues in the fiscal year.

Billions ($)

County General Revenues: FY 1994 - FY 1998
$6
$4
$2
$0 '94 '95 '96 '97 '98

Revenues from local tax sources, such as property taxes, sales taxes and excise and special use taxes, totaled $3.1 billion during FY 1998, over 60% of all county revenues. Over the period of FY 1994 to FY 1998, local tax collections have remained fairly constant as a percentage of total revenues, staying at around 60% of total revenues.

Millions ($)

County Local Tax Revenues:: FY 1994 - FY 1998
$5 $4 $3 $2 $1 $0
'94 '95 '96 '97 '98

1

1998 Local Government Finance Highlights Collections of local non-tax revenues
amounted to $839 million in FY 1998, accounting for 16% of the total county revenue dollar. Local non-tax revenue sources include service charges, licenses, permits and fees, and funds derived from the use of money and property. Local non-tax revenues have shown an increase in the period since FY 1994, climbing from $570 million to the level of $839 million.

County Local Non-tax Revenues: FY 1994 - FY 1998
$1,000 $800 $600 $400 $200 $0 '94 '95 '96 '97 '98

Counties received a total of $403 million in intergovernmental revenues in the 1998 fiscal year, an increase over the $360 million received in the previous year. Intergovernmental revenues amount to just 8% of total county revenue collections.

Millions ($)

County Intergovernmental Revenues: FY 1994 - FY 1998
$800
$600
$400
$200
$0 '94 '95 '96 '97 '98

State funds received by counties equaled $312 million in FY 1998, 6% of total revenues. Federal funds increased from $49 million in FY 1997 to $63 million in the past fiscal year. Revenues from other local governments remained at a level of $28 million. While decreasing as a percentage of total revenues since FY 1994, intergovernmental revenues have remained at a level of 8% of total revenues for the past two fiscal years.

County Intergovernmental Revenues, by Type: FY 1994 FY 1998 (Millions of Dollars)

Source State Federal Other local

FY 1994 $412 $40 $16

FY 1995 $448 $66 $19

FY 1996 $281 $66 $30

FY 1997 $281 $49 $28

FY 1998 $312 $63 $28

2

1998 Local Government Finance Highlights Property tax revenues accounted for
$1.7 billion or 35% of the total revenues collected by counties in FY 1998. Sales tax revenues amounted to an additional $1.2 billion or 23% of total revenues. Taken together, revenues from property taxes and sales taxes accounted for 58% of the county revenue dollar. Service charge revenues claimed an additional 12% ($609 million) and intergovernmental revenues accounted for 8% ($403 million) of total revenues.

County General Revenues: FY 1998 (Millions $)

Other $0

Licenses, permits $119

Excise, special use

$206

Intergovt.

$403

Service charges

$719

Sales taxes

$1,160

Property taxes

$1,735

$0 $500 $1,000 $1,500 $2,000

County Expenditures
Georgia's counties reported expenditures totaling $4.99 billion in FY 1998. Since FY 1994 county expenditures have been fairly stable, rising from a level of $4.3 billion to the present level.

Billions ($)

County Total Expenditures: FY 1994 - FY 1998
$10 $8 $6 $4 $2 $0 '94 '95 '96 '97 '98

County General Expenditures
County general expenditures amounted to $3.6 billion in FY 1998. Since FY 1994, general expenditures have grown from a level of $2.9 billion to the current level. General expenditures account for 72% of total county spending.

Billions ($)

County General Expenditures: FY 1994 - FY 1998
$6
$4
$2
$0 '94 '95 '96 '97 '98

3

1998 Local Government Finance Highlights

County General Expenditures, by Category: FY 1998

Category Public safety Administration Health and human services Highways, streets and drainage Courts Leisure services Other expenditures Community development Public works Education (non-school board)

Amount ($) $854 million $569 million $474 million $264 million $257 million $161 million $134 million $80 million $65 million
$2 million

% of Total 17% 11% 9% 5% 5% 3% 3% 2% 1% +0%

Public safety expenditures claimed the largest share of the county dollar in FY 1998, amounting to $854 million or 17% of total county spending. Spending for administration totaled $569 million, amounting to 11% of total expenditures. Health and human services spending totaled $474 million in the fiscal year. Expenditures for highways, streets and drainage amounted to $264 million or just 5% of total spending while spending for courts amounted to $257 million.

Capital expenditures, spending for the purchase of equipment, land and structures, and construction, totaled $720 million in the past fiscal year. Capital spending accounted for 14% of total spending in FY 1998.

Millions ($)

County Capital Expenditures: FY 1994 - FY 1998
$1,000 $800 $600 $400 $200 $0 '94 '95 '96 '97 '98

County Debt Service Costs
Debt services costs in FY 1998 amounted to $576 million of the total amounts spent by counties. Since FY 1994, debt service costs have declined from a reported $798 million to the current level.
In 1998, debt retirement accounted for $444 million while interest costs claimed $132 million of the total debt service costs.

Millions ($)

County Debt Service Costs: FY 1994 - FY 1998
$1,000 $800 $600 $400 $200 $0 '94 '95 '96 '97 '98

4

1998 Local Government Finance Highlights

Finances of County Enterprise Funds

Enterprise fund revenues in FY 1998 totaled $652 million for county governments, almost equal to the amount reported in the previous year. Since FY 1994, however, enterprise funds revenues have increased from a level of $500 million to the present level.

Millions ($)

County Enterprise Fund Revenues: FY 1994 - FY 1998
$1,000 $800 $600 $400 $200 $0 '94 '95 '96 '97 '98

Revenues from county water and sewer systems, totaling $533 million, accounted for the largest share of the enterprise fund dollar. Revenues from solid waste systems amounted to $93 million, an increase over the $76 million received in FY 1994. Revenues from other enterprise funds accounted for an additional $26 million of the total received from these sources. Enterprise fund revenues accounted for only 13% of the county revenue dollar in FY 1998.

Revenues of County Enterprise Funds, by Type: FY 1998

Category Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system

Amount ($) $532 million $93 million $21 million
$4 million $1 million

% of total 11% 2% +0% +0% +0%

Expenditures incurred from enterprise funds totaled $829 million in FY 1998, an increase from $699 million reported in FY 1997. Overall, enterprise fund expenditures accounted for 17% of total county spending in the past fiscal year.

Millions ($)

County Enterprise Fund Expenditures: FY 1994 - FY 1998
$1,000 $800 $600 $400 $200 $0 '94 '95 '96 '97 '98

5

1998 Local Government Finance Highlights

Expenditures from County Enterprise Funds, by Type: FY 1998

Category Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system

Amount ($) $678 million $98 million $44 million
$8 million $1 million

% of total 14% 2% 1% +0% +0%

Spending for county water and sewer systems totaled $678 million in FY 1998, or 16% of the county spending dollar. Solid waste system spending amounted to $98 million while spending from other enterprise fund accounts accounted for an additional $44 million, less than 1% of total county spending.

County Debt Patterns
Counties in FY 1998 reported issuing a total of $584 million in new debt of all types, a slight increase over the $558 reported in FY 1997. Counties have issued just under $3.0 billion in new debt since FY 1994.
At the end of the fiscal year, counties held a total of $2.4 billion in all forms of debt. The amount of debt outstanding at the end of the fiscal year has increased from $2.1 billion in FY 1994 to the current level.

Billions ($)

County Debt Issued and Amount Outstanding EOY: FY 1994 - FY 1998

$4

$3

$2

$1

$0

'94

'95

'96

'97

'98

Issued ($)

Outstanding EOY ($)

Over 40% of the new debt issued by counties in FY 1998 was issued in the form of short-term borrowing, amounting to $232 million in the fiscal year. Borrowing in the form of revenue bonds amounted to an additional $181 million. These two forms of borrowing accounted for over 70% of the debt issued by counties in the year. General obligation borrowing totaled $81 million while lease purchase borrowing accounted for $62 million and other-long term borrowing accounted for $27 million.

County Debt Issued by Type: FY 1998

Other long-term

$27

Lease purchase

$62

General obligation

$81

Revenue bond

$181

Short-term

$232

$0 $50 $100 $150 $200 $250 $300 Millions ($)

Borrowing in the form of revenue bonds for water and sewer systems totaled $156 million or 27% of the total issued. General obligation borrowing for parks and recreation facilities totaled $32 million while general obligation borrowing for water and sewer systems

6

1998 Local Government Finance Highlights amounted to $26 million. Lease pool borrowing for public buildings accounted for an additional $21 million.

County Debt Issued by Purpose by Amount: FY 1998

Category Short-term Water and sewer Parks and recreation facilities Public buildings Water and sewer Multi-purpose

Type Short-term
Revenue G.O.
Lease pool G.O. G.O.

Amount ($) $232 million $171 million $32 million $21 million $20 million $20 million

% of total 40% 29% 6% 4% 3% 3%

Counties at the end of the 1998 fiscal year held a total of $1.3 billion in revenue bond debt, over half of the debt held by counties. Outstanding general obligation borrowing amounted to $611 million or 26% of the debt held by counties. Lease purchase borrowing claimed an additional $235 million of the debt held at the end of the year. Revenue bond and G.O. debt together accounted for over 80% of the outstanding debt held by counties at the end of FY 1998.

County Debt Outstanding at End of Year by Type: FY 1998

Short-term Other long-term Lease purchase General obligation Revenue bond

$78 $157 $235

$611

$1,321

$0

$500

$1,000

$1,500

Millions ($)

County Debt Outstanding at End of Year by Amount: FY 1998

Category Water and sewer Jails All other Multi-purpose Public buildings Short-term

Type Revenue
G.O. Revenue
G.O. Lease pool Short-term

Amount ($) $1.1 billion $164 million $147 million $113 million $79 million $78 million

% of total 44% 7% 6% 5% 3% 3%

Georgia's counties at the end of FY 1998 held a total of $1.1 billion in revenue bond debt in borrowing for water and sewer systems. This amount accounted for 44% of the total debt outstanding at the end of the year. In addition, outstanding debt for jails in the form of general obligation bonds totaled $164 million. Over half of the outstanding borrowing held by counties at the end of the year had been issued for water and sewer systems and jails.

7

1998 Local Government Finance Highlights

County Cash and Investment Assets
At the end of FY 1998, counties held a total of $3.4 billion in cash and investment assets. Since the end of FY 1994, the amount of cash and investment and investment assets held by counties has increased from a level of $2.2 billion to the current level.

Billions ($)

County Cash and Investment Assets Held at End of Year: FY 1994 - FY 1998
$5 $4 $3 $2 $1 $0
'94 '95 '96 '97 '98

Counties held over 90% of their cash and investment assets in the form of all other funds, totaling $3.4 billion at the end of FY 1998. Assets held in the form of bond funds amounted to $204 million, down from $274 at the end of FY 1997. Funds held in sinking funds equaled $98 million or only 3% of the total held at the end of the year.

County Cash and Investment Assets Held at End of Year by Type: FY 1998
Sinking funds $98

Bond funds $204

All other funds

$3,362

$0

$1,000 $2,000 $3,000 $4,000

Millions ($)

Municipal Government Finances: 1998
Municipal revenues totaled $3.7 billion in FY 1998, an increase over the $3.5 billion reported in the 1997 fiscal year. General revenues totaled $1.89 billion while revenues from enterprise funds totaled $1.83 billion.
Spending for all purposes amounted to $3.96 billion in FY 1998, a decrease over the $4.3 billion reported in the previous fiscal year. General expenditures amounted to $1.7 billion while expenditures from enterprise funds totaled $1.8 billion. Debt retirement and interest costs claimed an additional $437 million in spending during the year.
At the end of the 1998 fiscal year, municipalities held a total of $3.8 billion in outstanding debt. During the year, cities issued a total of $782 million in new debt of all types. Also, during the 1998 fiscal year, cities retired a total of $259 million in old debt. Interest payments on debt during 1998 amounted to just over $178 million.
At the end of FY 1998, municipalities reported holding a total of $2.4 billion in cash and investment assets, an increase from the amount of $2.2 billion held at the end of the
previous year.
8

1998 Local Government Finance Highlights
Municipal General Revenues
Municipal general revenues totaled $1.9 billion in FY 1998. Amounting to $1.5 billion in 1994, general revenues have risen to the level reported in 1998.

Billions ($)

Municipal General Revenues: FY 1994 - FY 1998
$3
$2
$1
$0 '94 '95 '96 '97 '98

Municipal Local Tax Revenues: FY 1994 - FY 1998
$2
$1

Local tax revenues, which would include property taxes, sales taxes and excise and special use taxes, generated a total of $1.1 billion for municipalities in FY 1998. Local tax revenues have remained at about 30% of total revenues for municipalities since FY 1994.

Billions ($)

$0 '94 '95 '96 '97 '98

Local non-tax revenues, which are composed primarily of revenues from service charges, totaled $508 million in the past fiscal year. Local non-tax revenues claimed 14% of total revenues in the past year.

Millions ($)

Municipal Local Non-tax Revenues: FY 1994 - FY 1998

$1,000 $800 $600 $400 $200 $0

'94 '95 '96 '97 '98

Municipal Intergovernmental Revenues: FY 1994 - FY 1998
$400
$300
$200
$100
$0 '94 '95 '96 '97 '98

Georgia's cities received a total of $267 million from intergovernmental revenues in FY 1998, a marked increase over the $157 million received in the previous year. Intergovernmental revenues equaled 7% of total municipal revenues in the past year. The large increase from FY 1997 is due primarily to a $92 million water and wastewater grant received by the City of Atlanta from the federal government.

9

1998 Local Government Finance Highlights Funds received from the state government in FY 1998 amounted to $64 million for cities. Federal funds received by cities totaled $164 million and funds received from other local governments equaled $38 million.

Municipal Intergovernmental Revenues, by Type: FY 1994 FY 1998 (Millions of Dollars)

Source State Federal Other local

FY 1994 $53 $46 $25

FY 1995 $48 $63 $28

FY 1996 $58 $55 $32

FY 1997 $63 $58 $36

FY 1998 $64 $164 $38

Municipal Expenditures
Total expenditures for Georgia's municipalities in FY 1998 equaled $4.0 billion, a decrease from the $4.3 billion reported the previous year. Since FY 1994, total expenditures have increased from a level of $3.6 billion to the current level.

Billions ($)

Municipal Total Expenditures: FY 1994 - FY 1998
$6
$4
$2
$0 '94 '95 '96 '97 '98

Municipal General Expenditures
General expenditures for cities amounted to $1.7 billion in FY 1998, only a slight increase over the amount reported in the previous year. General expenditures have been very stable for cities over the past five years, growing from $1.5 billion to the current level.

Billions ($)

Municipal General Expenditures: FY 1994 - FY 1998
$3
$2
$1
$0 '94 '95 '96 '97 '98

10

1998 Local Government Finance Highlights

Municipal General Expenditures, by Category: FY 1998

Category Public safety Administration Highways, streets and drainage Leisure services Other expenditures Public works Community development Courts Education (non-school board) Health and human services

Amount ($) $621 million $238 million $158 million $113 million $108 million $106 million $32 million $31 million $17 million
$9 million

% of Total 17% 6% 4% 3% 3% 3% 1% 1% +0% +0%

Spending for public safety was the leading general spending category for municipalities in FY 1998, amounting to $621 million or 17% of total municipal spending. Expenditures for administration totaled $238 million or just 6% of total spending. Highways, streets and drainage spending topped $158 million, 4% of the total spent by cities. The top three general spending categories accounted for almost 30% of the total expenditures by municipalities in FY 1998.

Capital spending, those expenditures for the purchase of equipment, land and structures, and construction, totaled $231 million in the past fiscal year, just 6% of total city spending.

Millions ($)

Municipal Capital Expenditures: FY 1994 - FY 1998
$400
$300
$200
$100
$0 '94 '95 '96 '97 '98

Municipal Debt Service Costs
Debt services costs in FY 1998 amounted to a total of $437 million or 12% of the total amount spent by municipalities. Debt service costs decreased noticeably from the amount of $748 million reported in the past year.

Municipal Debt Service Costs: FY 1994 - FY 1998
$1,000 $800 $600 $400 $200 $0 '94 '95 '96 '97 '98

11

1998 Local Government Finance Highlights

Finances of Municipal Enterprise Funds

Municipalities in FY 1998 received a total of $1.8 billion from the revenues of enterprise funds. Enterprise fund revenues have increased steadily from the $1.5 billion received in FY 1994.

Municipal Enterprise Fund Revenues: FY 1994 - FY 1998
$3
$2

Billions ($)

$1

$0 '94 '95 '96 '97 '98

Revenues of Municipal Enterprise Funds, by Type: FY 1998

Category Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds

Amount ($) $646 million $558 million $250 million $237 million $89 million $51 million

% of total 17% 15% 7% 6% 2% 1%

Revenues from water and sewer systems totaled $646 million in the past fiscal year while electric supply system revenues amounted to $558 million. Revenues from airport systems equaled $250 million. Revenues from gas supply systems amounted to $237 million, and solid waste system revenues equaled $89 million and other enterprise funds generated $51 million in revenues for cities.

Expenditures from enterprise funds totaled $1.8 billion in FY 1998, a decrease from the $1.9 billion reported in FY 1997. In the five-year period, spending from enterprise funds have risen from a level of $1.6 billion to $1.8 billion.

Billions ($)

Municipal Enterprise Fund Expenditures: FY 1994 - FY 1998
$3
$2
$1
$0 '94 '95 '96 '97 '98

12

1998 Local Government Finance Highlights

Expenditures of Municipal Enterprise Funds, by Type: FY 1998

Category Water and sewer supply system Electric supply system Gas supply system Airport system Solid waste system Other enterprise funds

Amount ($) $770 million $490 million $207 million $179 million $108 million $70 million

% of total 19% 12% 5% 5% 3% 2%

Water and sewer supply systems incurred $770 million in expenditures for cities in FY 1998. Expenditures from electric supply systems totaled $490 million while gas supply system expenditures totaled $207 million. Spending for airport systems amounted to $179 million and solid waste system expenses amounted to $108 million. Expenditures from other enterprise funds totaled an additional $70 million for cities.

Municipal Debt Patterns
Georgia's cities in the 1998 fiscal year issued a total of $782 million in new debt of all types, an increase over the $607 million issued in the previous year. Since FY 1994, municipalities have issued a total of $2.9 billion in debt for all purposes.
At the end of FY 1998, cities held a total of $3.8 million in outstanding debt. Since FY 1994, the amount of debt outstanding at the end of each year has increased from $2.9 billion to the current level of $3.8 billion.
Seventy-five percent of the debt issued by cities in FY 1998, totaling $584 million, was issued in the form of revenue bonds. General obligation borrowing accounted for $100 million or 13% of total debt issued and other long-term borrowing equaled $50 million. In comparison, counties issued 40% of their debt in the form of short-term debt while cities issued only 2% of total debt in the form of short-term borrowing.

Billions ($)

Municipal Debt Issued and Amount Outstanding EOY: FY 1994 - FY 1998

$4

$3

$2

$1

$0

'94

'95

'96

'97

'98

Issued ($)

Outstanding EOY ($)

Municipal Debt Issued by Type: FY 1998

Short-term $14

Lease purchase $33

Other long-term $50

General obligation

$100

Revenue bond

$0

$200

$400

Millions ($)

$584 $600

13

1998 Local Government Finance Highlights

Borrowing in the form of revenue bonds for water and sewer systems accounted for $514 million in FY 1998, almost two-thirds of the total borrowing by cities in the year. Multi-purpose borrowing in the form of general obligation bonds totaled $75 million and revenue bond borrowing for solid waste systems accounted for $54 million. Other long-term borrowing for water and sewer systems accounted for an additional $40 million. Total borrowing for water and sewer systems topped $556 million in the fiscal year.

Municipal Debt Outstanding at End of Year by Type: FY 1998

Short-term Lease purchase Other long-term General obligation
Revenue bond

$211 $347 $640

$2,544

$0 $500 $1,00 $1,50 $2,00 $2,50 $3,00

0 Millio0ns ($) 0

0

0

At the end of FY 1998 cities held a total of $2.5 billion in revenue bond debt over two-thirds of the outstanding debt. General obligation borrowing equaled $640 million and other long-term borrowing accounted for $347 million of the outstanding debt at the end of the year. Lease purchase borrowing totaled $211 million and short-term borrowing equaled only $9 million of the outstanding debt.

Municipal Debt Issued by Purpose by Amount: FY 1998

Category Water and sewer Multi-purpose Solid waste system Water and sewer All other

Type Revenue
G.O. Revenue Other long-term Revenue

Amount ($) $514 million $75 million $54 million $40 million $15 million

% of total 66% 10% 7% 5% 2%

Debt issued in the form of revenue bonds for water and sewer systems accounted for $1.3 billion or 35% of the debt outstanding at the end of FY 1998. Revenue bond borrowing for airports, totaling $894 million, amounted to an additional 24% of the outstanding debt. Taken together, revenue bond borrowing for water and sewer systems and airports claimed almost 60% of the outstanding debt held by cities at the end of the fiscal year. Borrowing of all forms for water and sewer systems amounted to almost $1.7 billion of the outstanding debt held by cities at the end of the past fiscal year.

Municipal Debt Outstanding at End of Year by Amount: FY 1998

Category Water and sewer Airport Multi-purpose Water & sewer All other

Type Revenue Revenue
G.O. Other long-term
Revenue

Amount ($) $1.3 billion $894 million $450 million $319 million $158 million

% of total 35% 24% 12% 9% 4%

14

1998 Local Government Finance Highlights

Municipal Cash and Investment Assets

Municipalities held a total of $2.4 billion in cash and investment assets at the end of FY 1998. At the end of the 1997 fiscal year, cities held a total of $2.2 billion in assets.

Municipal Cash and Investment Assets Held at End of Year: FY 1994 - FY 1998
$6
$4

Billions ($)

$2

$0 '94 '95 '96 '97 '98

Municipalities held almost 75% of their cash and investment assets in the form of all other funds, totaling $1.8 billion. Bond funds amounted to $346 million (15%) while funds held in sinking funds equaled $268 million or 11% of the total.

Municipal Cash and Investment Assets Held at End of Year by Type: FY 1998

Sinking funds

$268

Bond funds

$346

All other funds $0

$1,754
$500 $1,000 $1,500 $2,000 Millions ($)

Consolidated Government Finances: 1998
Consolidated governments reported total revenues amounting to $506 million in the 1998 fiscal year. General revenues for consolidated governments equaled $420 million in FY 1998 while revenues from enterprise funds amounted to $85 million.
Consolidated governments reported expenditures totaling $537 million in FY 1998. General expenditures amounted to $401 million while expenditures from enterprise funds equaled a total of $80 million. Debt service costs amounted to an additional $56 million in spending for consolidated governments.
At the end of the 1998 fiscal year, consolidated governments held a total of $289 million in outstanding debt of all types. During the year, the three consolidated governments issued a total of $50 million in new debt while a total of $41 million in old debt was retired. Interest payments on debt during the year amounted to a total of $15 million.
At the end of FY 1998 the three consolidated governments held a total of $396 million in cash and investment assets.
15

1998 Local Government Finance Highlights

Consolidated General Revenues
General revenues for consolidated governments totaled $420 million in FY 1998. General revenues accounted for over 83% of total consolidated revenues in the fiscal year. The marked increase in general revenues for consolidated governments from 1996 to 1997 is due to the inclusion of Augusta/Richmond County as a consolidated government in FY 1997. This factor will occur in all sections of the report.

Consolidated General Revenues: FY 1994 - FY 1998
$800
$600
$400
$200
$0 '94 '95 '96 '97 '98

Millions ($) Millions ($)

Consolidated Local Tax Revenues: FY 1994 - FY 1998
$400
$300
$200
$100
$0 '94 '95 '96 '97 '98

Local tax revenues equaled $283 million for consolidated governments in FY 1998. Local tax revenues are composed of property taxes, sales taxes, excise and special use taxes and licenses, permits and fees.

Consolidated governments reported a total of $94 million in FY 1998 from the collection of local non-tax revenues.

Consolidated Local Non-tax Revenues: FY 1994 - FY 1998
$120
$90
$60
$30
$0 '94 '95 '96 '97 '98

16

1998 Local Government Finance Highlights

Intergovernmental revenues received by consolidated governments equaled $43 million in FY 1998, equaling just 8% of total revenues. Intergovernmental revenues have decreased from 16% of the total revenue dollar received in FY 1995 to the current level.

Millions ($)

Consolidated Intergovernmental Revenues: FY 1994 - FY 1998
$80
$60
$40
$20
$0 '94 '95 '96 '97 '98

State funds received by the consolidated governments totaled $30 million in FY 1998. Funds received from the federal government amounted to $11 million and funds received from other local governments amount to just $1 million.

Consolidated Intergovernmental Revenues, by Type: FY 1994 FY 1998

Source State Federal Other local

FY 1994 $27 million $6 million
$345,000

FY 1995 $36 million $9 million
$592,000

FY 1996 $21 million $9 million
$539,000

FY 1997 $41 million $12 million $5 million

FY 1998 $30 million $11 million $1 million

Revenues from the collection of sales taxes accounted for over one-fourth (26%) of the revenues received by consolidated governments in FY 1998, totaling $130 million. Property tax revenues amounted to $106 million or 21% of total revenues. Revenues from excise and special use taxes, amounting to $48 million, accounted for 10% of total revenues. Intergovernmental revenues, totaling $43 million, accounted for 8% of consolidated revenues while revenues from licenses, permits and fees amounted to just 4% of total revenues or $18 million.

Consolidated General Revenues, by Type: FY 1998

Other $0

Licenses, permits

$18

Intergovt.

$43

Excise, special use

$48

Service charges

$76

Property taxes

$106

Sales taxes

$130

$0

$50

$100

$150

17

1998 Local Government Finance Highlights
Consolidated Expenditures
Georgia's three consolidated governments reported expenditures totaling $538 million in FY 1998. Expenditures declined significantly from the $564 million reported in the previous year.

Millions ($)

Consolidated Total Expenditures: FY 1994 - FY 1998
$800
$600
$400
$200
$0 '94 '95 '96 '97 '98

Consolidated General Expenditures
General expenditures for consolidated governments amounted to $401 million in FY 1998. General expenditures equaled 75% of the consolidated spending dollar.

Millions ($)

Consolidated General Expenditures: FY 1994 - FY 1998
$400
$300
$200
$100
$0 '94 '95 '96 '97 '98

Public safety spending accounted for 21% of the total spending dollar in FY 1998, amounting to $114 million. Spending for administration totaled $51 million or 9% of total expenditure dollar. Spending for health and human services equaled $41 million (8%) of total consolidated expenditures.

Consolidated General Expenditures, by Category: FY 1998

Category Public safety Administration Health and human services Leisure services Highways, streets and drainage Courts Public works Other expenditures Community development

Amount ($) $114 million $51 million $41 million $24 million $21 million $19 million $11 million
$9 million $6 million

% of Total 21% 9% 8% 4% 4% 3% 2% 2% 2%

18

1998 Local Government Finance Highlights Consolidated governments spent a total of
$99 million in FY 1998 for capital projects. Included were costs for the purchase of equipment, land and structures, and construction projects. In FY 1998, capital spending accounted for 18% of the consolidated spending dollar.
Consolidated Debt Service Costs
The three consolidated governments reported debt service costs amounting to $56 million in FY 1998. Debt service costs amounted to 10% of total spending in the fiscal year. Debt service costs have increased as a percentage of total spending since FY 1994, increasing from 6% to the current level of 13%. The large increase from FY 1996 to FY 1997 is due to the inclusion of Augusta/Richmond County as a consolidated government.

Millions ($)

Millions ($)

Consolidated Capital Spending: FY 1994 - FY 1998
$150
$100
$50
$0 '94 '95 '96 '97 '98
Consolidated Debt Service Costs: FY 1994 - FY 1998
$100 $75 $50 $25 $0 '94 '95 '96 '97 '98

Finances of Consolidated Enterprise Funds

Enterprise funds generated a total of $86 million for consolidated governments during the 1998 fiscal year, amounting to 17% of total revenues.

Millions ($)

Consolidated Enterprise Fund Revenues: FY 1994 - FY 1998
$100
$75
$50
$25
$0 '94 '95 '96 '97 '98

Consolidated governments realized revenues of $59 million from water and sewer systems during the 1998 fiscal year, almost 12% of total revenues. Solid waste enterprise funds generated revenues of $10 million or 2% of total revenues. Airport revenues amounted to $8 million while revenues of other enterprise funds amounted to $7 million.
19

1998 Local Government Finance Highlights

Revenues of Consolidated Enterprise Funds, by Type: FY 1998

Category Water and sewer supply system Solid waste system Airport Other enterprise funds

Amount ($) $59 million $10 million $8 million $7 million

% of total 12% 2% 2% 2%

Expenditures from enterprise funds amounted to $80 million in FY 1998, just 17% of total expenditures. Enterprise fund spending declined markedly from the $109 million reported in the previous year. The decrease in costs from FY 1997 to FY 1998 is due to costs associated with the consolidation of the Augusta and Richmond water and sewer systems.

Millions ($)

Consolidated Enterprise Fund Expenditures: FY 1994 - FY 1998 $150
$100
$50
$0 '94 '95 '96 '97 '98

Expenditures from Consolidated Enterprise Funds, by Type: FY 1998

Category Water and sewer supply system Other enterprise funds Airport Solid waste system

Amount ($) $52 million $14 million $8 million $6 million

% of total 10% 3% 2% 1%

Expenditures for water and sewer systems from enterprise funds amounted to $52 million in FY 1998, just over 10% of total expenditures. Expenditures for other enterprise funds amounted to an additional $14 million. Spending for airports from enterprise funds totaled $8 million while expenditures for solid waste systems amounted to $6 million.

Consolidated Debt Patterns

At the end of the 1998 fiscal year, consolidated governments reported a total of $289 million in outstanding debt of all types. During the year, the three consolidated governments issued a total of $50 million in new debt for all purposes.
Since FY 1994, consolidated governments have issued a total of $257 million in new debt of all types. The amount of debt outstanding at the end of each year has increased from a level of $138 million to the present level of $289

Millions ($)

Consolidated Debt Issued and Amount Outstanding EOY: FY 1994 - FY 1998
$400

$300

$200

$100

$0 '94 '95 '96 '97 '98

Issued ($)

Outstanding EOY ($)

20

1998 Local Government Finance Highlights

million. The increase is again due to the inclusion of Augusta/Richmond County as a consolidated government.

Consolidated governments issued a total of $42 million in revenue bond debt during the 1998 fiscal year. Revenue bond borrowing accounted for over 84% of the new debt issued. Borrowing in the form of other long-term debt amounted to $5 million while lease purchase borrowing equaled just $2 million. Consolidated governments issued no general obligation or short-term borrowing during the 1998 fiscal year.

Consolidated Debt Issued by Type: FY 1998

Short-term

General obligation

Lease purchase $3

Other long-term

$5

Revenue bond

$42

$0 $10 $20 $30 $40 $50 Millions ($)

Revenue bond borrowing for water and sewer systems totaled $38 million or over three-fourths of the total borrowing by consolidated governments in FY 1998. Borrowing for all other purposes in the form of other long-term debt totaled $5 million while borrowing in the form of revenue bonds for solid waste systems totaled $4 million. Lease pool obligations for all other purposes amounted to just over $1.1 million.

Consolidated Debt Issued by Purpose by Amount: FY 1998

Category Water and sewer system All other Solid waste system All other

Type Revenue Other long-term Revenue Lease pool

Amount ($) $38 million $5 million $4 million $1 million

% of total 77% 10% 7% 2%

Revenue bonds, amounting to $175 million, accounted for 61% of the outstanding debt held by consolidated governments at the end of 1998. Outstanding general obligation borrowing amounted to an additional $58 million or 20% of the outstanding debt. Other long-term borrowing equaled $37 million and outstanding lease pool borrowing totaled $19 million.

Consolidated Debt Outstanding at End of Year by Type: FY 1998

Short-term Lease pool Other long-term General obligation Revenue bond

$19 $37 $58

$175

$0

$50 $100 $150 $200

Millions ($)

Water and sewer borrowing in the form of revenue bonds, totaling $135 million, accounted for almost 50% of the outstanding debt held by consolidated governments at the
21

1998 Local Government Finance Highlights

end of the past fiscal year. General obligation borrowing for multi-purpose uses accounted for an additional $51 million. Revenue bond borrowing for all other purposes amounted to $35 million or 12% of the outstanding debt.

Consolidated Debt Outstanding at End of Year by Amount: FY 1998

Category Water and sewer Multi-purpose All other Water and sewer All other

Type Revenue
G.O. Revenue Other long-term Other long-term

Amount ($) $135 million $51 million $35 million $21 million $17 million

% of total 47% 18% 12% 7% 6%

Consolidated Cash and Investment Assets

At the end of the 1998 fiscal year, Georgia's consolidated governments held a total of $396 million in cash and investment assets. At the end of the 1997 fiscal year, the three consolidated governments held a total of $302 million in cash and investment assets.

Millions ($)

Consolidated Cash and Investment Assets Held at End of Year: FY 1994 - FY 1998

$500 $400 $300 $200 $100
$0

'94 '95 '96 '97 '98

The consolidated governments held almost 80% of their cash and investment assets in the form of all other funds at the end of the last fiscal year a total of $308 million. Assets held in bond funds accounted for $47 million while sinking funds accounted for $41 million of the total amount held.

Consolidated Cash and Investment Assets Held EOY by Type: FY 1998

Sinking funds

$41

Bond funds

$47

All other funds $0

$308

$100

$200

$300

Millions ($)

$400

22

1998 Local Government Finance Highlights
Appendix A: Data Categories

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 1 Special purpose sales tax
Excise and Special Use Tax 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) Water/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 grants Other intergo vernmental revenues
Intergovernmental Revenues, by Source State Other local governments Federal DHR physical and mental health grants 2
Service Charge Revenues Parking facilities and meters Parks and recreation charges Ambulance charges Hospital charges Garbage/trash collection charges Landfill fees Special assessments Fire service subscription fees Other service charges
Other Revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers 2 Receipts from sales of materials and surplus equipment

Receipts from sale of real property (land and buildings) Rents and royalties Cemetery fees All additional revenues
Enterprise Fund Revenues
By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds
By Type of Revenues Operating revenue Other revenue
General Expenditures
Administration Financial administration Tax commissioner 2 Tax assessor/appraiser 2 General administra tion General government buildings General insurance Legal fees
Courts Superior court 2 State court 2 Juvenile and magistrate court 2 Probate court 2 Clerk of courts 2 Municipal court 3
Public Safety and Corrections Sheriff's department 2 Police department Correctional institute 2 Jail Fire department
Community Development Community development Building inspection and regulation
Highways Highways, roads and bridges Drainage
Health and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare Ambulance service DHR physical and mental health grants 2
Leisure Services Parks and recreation Libraries

A - 1

1998 Local Government Finance Highlights
Appendix A: Data Categories

Public Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill)
Education Expended by general government
Other Expenditures
Enterprise Fund Expenditures
By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds
By Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense
Personnel Expenditures
Employee benefits Salaries and wages for current operations Salaries and wages for construction
Intergovernmental Expenditures
By Purpose Parks and recreation Jails Fire protection Police protection Public health Hospitals Libraries Public welfare Garbage and trash collection Garbage and trash disposal
1 DeKalb and Fulton Counties only
2 County and consolidated governments
3 Consolidated and municipal governments

Highways, streets and drainage Water/sewer system Electric supply system Gas supply system Public transit Airport Other purposes
Debt
Bond Debt, by Purpose Airport Education (non-school board) Electric utility system Fire protection Gas utility system Industrial revenue bonds Law enforcement and corrections Multi-purpose Parks and recreation facilities Public buildings Public transit system Solid waste systems Streets, roads and highways Water and sewer system Other
Debt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year
Revenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt
Cash and Investment Assets Held at End of Fiscal Year
Cash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities
Cash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds

A - 2

1998 Local Government Finance Highlights

Appendix B. County Government Finance Overview: FY 1998

Amount ($)

Per capita Percent amount of total

Total Revenues General Revenues Enterprise Fund Revenues
Total Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs

4,993,861,150 4,341,800,284
652,060,866
4,985,017,502 3,580,067,382
828,731,407 576,218,713

696.59 605.63
90.96
695.35 499.38 115.60
80.38

100.0% 86.9% 13.1%
100.0% 71.8% 16.6% 11.6%

Revenue Items General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and speical use taxes
Licenses, permits and fees
Intergovernmental revenues, by source State Federal Local
Service charge and other revenues Service charges Other revenues
Enterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds

Amount ($)

Per capita Percent amount of total

4,341,800,284 1,734,527,011 1,370,976,057
363,550,954
1,159,833,360 376,672,177 244,521,685 538,639,498
205,710,185 34,025,210 127,108,226 27,183,361 13,723,779 3,669,609
119,333,180
402,974,519 311,669,806
63,068,186 28,236,527
719,422,029 156,210,258 563,211,771
652,060,866 532,855,850
0 543,840 4,477,415 93,033,634 21,150,127

605.63 241.95 191.24
50.71
161.78 52.54 34.11 75.13
28.69 4.75 17.73 3.79 1.91 0.51
16.65
56.21 43.47
8.80 3.94
100.35 21.79 78.56
90.96 74.33 0.00 0.08 0.62 12.98 2.95

86.9% 34.7% 27.5%
7.3%
23.2% 7.5% 4.9% 10.8%
4.1% 0.7% 2.5% 0.5% 0.3% 0.1%
2.4%
8.1% 6.2% 1.3% 0.6%
14.4% 3.1%
11.3%
13.1% 10.7% 0.0% 0.0% 0.1% 1.9% 0.4%

B - 1

1998 Local Government Finance Highlights

Appendix B. County Government Finance Overview: FY 1998

Amount ($)

Per capita Percent amount of total

Expenditure Items
General Expenditures Administration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures

3,580,067,382 568,974,741 257,233,915 853,728,644 80,379,828 473,569,213 161,478,099 64,822,138 264,185,497 1,613,235 134,164,252 719,917,820

499.38 79.37 35.88
119.09 11.21 66.06 22.52 9.04 36.85 0.23 18.71 100.42

71.8% 11.4%
5.2% 17.1%
1.6% 9.5% 3.2% 1.3% 5.3% 0.0% 2.7% 14.4%

Enterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds

828,731,407 678,364,101
0 592,092 7,840,666 98,293,223 43,641,325

115.60 94.62 0.00 0.08 1.09 13.71 6.09

16.6% 13.6%
0.0% 0.0% 0.2% 2.0% 0.9%

Debt Retirement and Interest Costs Debt retirement Interest costs

576,218,713 444,604,635 131,614,078

80.38 62.02 18.36

11.6% 8.9% 2.6%

Debt Items Outstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt

Amount ($)

Per capita Percent amount of total

2,401,060,121 1,320,805,139
610,635,593 156,965,476 234,704,362
77,949,551
584,045,582 181,201,188
81,465,224 26,607,604 62,282,785 232,488,781

334.92 184.24
85.18 21.89 32.74 10.87
81.47 25.28 11.36
3.71 8.69 32.43

100.0% 55.0% 25.4%
6.5% 9.8% 3.2%
100.0% 31.0% 13.9%
4.6% 10.7% 39.8%

B - 2

1998 Local Government Finance Highlights

Appendix B. County Government Finance Overview: FY 1998

Amount ($)

Per capita Percent amount of total

Retired during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt

444,604,635 79,987,452 72,768,320 22,603,460 44,077,648 225,167,755

62.02 11.16 10.15
3.15 6.15 31.41

100.0% 18.0% 16.4%
5.1% 9.9% 50.6%

Interest paid on debt during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt

131,614,078 69,319,023 33,832,776 7,416,614 14,254,891 6,790,774

18.36 9.67 4.72 1.03 1.99 0.95

100.0% 52.7% 25.7%
5.6% 10.8%
5.2%

Cash and Investment Assets Amount held at end of fiscal year Held in sinking funds Held in bond funds Held in all other funds

Amount ($)

Per capita Percent amount of total

3,362,328,829 97,610,538 204,128,690
3,060,589,601

469.01 13.62 28.47 426.92

100.0% 2.9% 6.1% 91.0%

B - 3

1998 Local Government Finance Highlights

Appendix C. Municipal Government Finance Overview: FY 1998

Amount ($)

Per capita Percent amount of total

Total Revenues General Revenues Enterprise Fund Revenues
Total Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs
Revenue Items General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and speical use taxes
Licenses, permits and fees
Intergovernmental revenues, by source State Federal Local
Service charge and other revenues Service charges Other revenues
Enterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds

3,721,545,173 1,890,591,929 1,830,953,244

1,471.75 747.67 724.08

100.0% 50.8% 49.2%

3,957,916,654 1,696,868,957 1,823,705,741
437,341,956

1,565.23 671.06 721.22 172.95

100.0% 42.9% 46.1% 11.0%

Amount ($)

Per capita Percent amount of total

1,890,591,929 426,158,143 370,608,008 55,550,135
355,710,209 302,343,716
124,132 53,242,361
334,602,302 58,111,269 84,949,190 58,575,550 126,107,819 6,858,474
114,991,227
266,554,596 64,225,426 164,062,518 38,266,652
392,575,452 157,440,302 235,135,150
1,830,953,244 645,865,757 558,068,247 236,645,480 249,804,424 89,373,262 51,196,074

747.67 168.53 146.56 21.97
140.67 119.57
0.05 21.06
132.32 22.98 33.59 23.16 49.87
2.71
45.48
105.41 25.40 64.88 15.13
155.25 62.26 92.99
724.08 255.42 220.70 93.59 98.79 35.34 20.25

50.8% 11.5% 10.0% 1.5%
9.6% 8.1% 0.0% 1.4%
9.0% 1.6% 2.3% 1.6% 3.4% 0.2%
3.1%
7.2% 1.7% 4.4% 1.0%
10.5% 4.2% 6.3%
49.2% 17.4% 15.0% 6.4% 6.7% 2.4% 1.4%

C - 1

1998 Local Government Finance Highlights

Appendix C. Municipal Government Finance Overview: FY 1998

Amount ($)

Per capita Percent amount of total

Expenditure Items

General Expenditures Administration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures

1,696,868,957 237,766,451 30,609,399 621,409,663 62,711,920 9,760,472 113,368,667 105,874,735 158,491,321 17,408,872 108,487,486 230,979,971

671.06 94.03 12.11 245.75 24.80 3.86 44.83 41.87 62.68 6.88 42.90 91.35

42.9% 6.0% 0.8% 15.7% 1.6% 0.2% 2.9% 2.7% 4.0% 0.4% 2.7% 5.8%

Enterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds

1,823,705,741 769,570,452 489,990,398 207,136,124 178,566,510 108,212,490 70,229,767

721.22 304.34 193.78 81.92 70.62 42.79 27.77

46.1% 19.4% 12.4% 5.2% 4.5% 2.7% 1.8%

Debt Retirement and Interest Costs Debt retirement Interest costs

437,341,956 258,988,116 178,353,840

172.95 102.42 70.53

11.0% 6.5% 4.5%

Debt Items Outstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt

Amount ($)

Per capita Percent amount of total

3,750,664,809 2,544,174,175
639,918,687 347,032,567 210,615,999
8,923,381
781,921,083 584,389,168 100,449,318
49,727,516 33,355,236 13,999,845

1,483.27 1,006.14
253.07 137.24
83.29 3.53
309.22 231.11
39.72 19.67 13.19
5.54

100.0% 67.8% 17.1% 9.3% 5.6% 0.2%
100.0% 74.7% 12.8% 6.4% 4.3% 1.8%

C - 2

1998 Local Government Finance Highlights

Appendix C. Municipal Government Finance Overview: FY 1998

Amount ($)

Per capita Percent amount of total

Retired during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt

258,988,116 161,380,839
27,552,859 25,858,898 31,596,291 12,599,229

102.42 63.82 10.90 10.23 12.50 4.98

100.0% 62.3% 10.6% 10.0% 12.2% 4.9%

Interest paid on debt during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt

178,353,840 120,506,673
31,386,448 13,630,245 12,197,471
633,003

70.53 47.66 12.41
5.39 4.82 0.25

100.0% 67.6% 17.6% 7.6% 6.8% 0.4%

Cash and Investment Assets Amount held at end of fiscal year Held in sinking funds Held in bond funds Held in all other funds

Amount ($)

Per capita Percent amount of total

2,368,223,914 268,098,896 345,648,124
1,754,476,894

936.56 106.02 136.69 693.84

100.0% 11.3% 14.6% 74.1%

C - 3

1998 Local Government Finance Highlights

Appendix D. Consolidated Government Finance Overview: FY 1998

Amount ($)

Per capita Percent amount of total

Total Revenues General Revenues Enterprise Fund Revenues
Total Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs
Revenue Items General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and speical use taxes
Licenses, permits and fees
Intergovernmental revenues, by source State Federal Local
Service charge and other revenues Service charges Other revenues
Enterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds

505,664,951 420,182,919 85,482,032

1,088.13 904.18 183.95

100.0% 83.1% 16.9%

537,617,804 401,428,704 80,145,894 56,043,206

1,156.89 863.82 172.46 120.60

100.0% 74.7% 14.9% 10.4%

Amount ($)

Per capita Percent amount of total

420,182,919 105,537,790 82,177,605 23,360,185
129,796,397 66,139,086
0 63,657,311
48,096,528 7,506,163 16,210,121 5,582,716 18,547,230
250,298
18,373,883
42,685,565 30,423,358 10,989,099 1,273,108
75,692,756 17,970,875 57,721,881
85,482,032 59,428,537
0 0 8,330,490 10,346,001 7,377,004

904.18 227.10 176.84 50.27
279.31 142.32
0.00 136.98
103.50 16.15 34.88 12.01 39.91
0.54
39.54
91.85 65.47 23.65
2.74
162.88 38.67 124.21
183.95 127.88
0.00 0.00 17.93 22.26 15.87

83.1% 20.9% 16.3% 4.6%
25.7% 13.1% 0.0% 12.6%
9.5% 1.5% 3.2% 1.1% 3.7% 0.0%
3.6%
8.4% 6.0% 2.2% 0.3%
15.0% 3.6% 11.4%
16.9% 11.8% 0.0% 0.0% 1.6% 2.0% 1.5%

D - 1

1998 Local Government Finance Highlights

Appendix D. Consolidated Government Finance Overview: FY 1998

Amount ($)

Per capita Percent amount of total

Expenditure Items

General Expenditures Administration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures

401,428,704 50,827,920 18,685,697 114,374,856 13,069,700 40,552,204 23,841,395 10,923,139 20,715,094
0 9,027,159 99,411,540

863.82 109.38 40.21 246.12 28.12 87.26 51.30 23.51 44.58
0.00 19.43 213.92

74.7% 9.5% 3.5% 21.3% 2.4% 7.5% 4.4% 2.0% 3.9% 0.0% 1.7% 18.5%

Enterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds

80,145,894 52,195,455
0 0 8,605,066 5,620,259 13,725,114

172.46 112.32
0.00 0.00 18.52 12.09 29.53

14.9% 9.7% 0.0% 0.0% 1.6% 1.0% 2.6%

Debt Retirement and Interest Costs Debt retirement Interest costs

56,043,206 40,737,165 15,306,041

120.60 87.66 32.94

10.4% 7.6% 2.8%

Debt Items Outstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt

Amount ($)

Per capita Percent amount of total

289,437,491 175,336,534 57,850,000 37,469,290 18,781,667
0
49,533,887 41,505,418
0 5,266,759 2,761,710
0

622.83 377.30 124.49 80.63 40.42
0.00
106.59 89.31 0.00 11.33 5.94 0.00

100.0% 60.6% 20.0% 12.9% 6.5% 0.0%
100.0% 83.8% 0.0% 10.6% 5.6% 0.0%

D - 2

1998 Local Government Finance Highlights

Appendix D. Consolidated Government Finance Overview: FY 1998

Amount ($)

Per capita Percent amount of total

Retired during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt

40,737,165 21,824,202 12,420,000 1,763,690 4,729,273
0

87.66 46.96 26.73
3.80 10.18
0.00

100.0% 53.6% 30.5% 4.3% 11.6% 0.0%

Interest paid on debt during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt

15,306,041 9,489,854 3,081,186 1,880,655
854,346 0

32.94 20.42
6.63 4.05 1.84 0.00

100.0% 62.0% 20.1% 12.3% 5.6% 0.0%

Cash and Investment Assets Amount held at end of fiscal year Held in sinking funds Held in bond funds Held in all other funds

Amount ($)

Per capita Percent amount of total

396,342,123 41,016,558 47,466,357 307,859,208

852.88 88.26 102.14 662.47

100.0% 10.3% 12.0% 77.7%

D - 3

1998 Local Government Finance Highlights

Appendix E. Counties Included in the 1998 Local Government Finance Survey

County

Responded to survey

1. Appling

Yes

2. Athens-Clarke *

Yes

3. Atkinson

Yes

4. Augusta/Richmond * Yes

5. Bacon

Yes

6. Baker

Yes

7. Baldwin

Yes

8. Banks

Yes

9. Barrow

Yes

10. Bartow

Yes

11. Ben Hill

Yes

12. Berrien

Yes

13. Bibb

Yes

14. Bleckley

Yes

15. Brantley

Yes

16. Brooks

Yes

17. Bryan

Yes

18. Bulloch

Yes

19. Burke

Yes

20. Butts

Yes

21. Calhoun

Yes

22. Camden

Yes

23. Candler

Yes

24. Carroll

Yes

25. Catoosa

Yes

26. Charlton

Yes

27. Chatham

Yes

28. Chattahoochee

Yes

29. Chattooga

Yes

30. Cherokee

Yes

31. Clay

Yes

32. Clayton

Yes

33. Clinch

Yes

34. Cobb

Yes

35. Coffee

Yes

36. Colquitt

Yes

37. Columbia

Yes

38. Columbus/Muscogee * Yes

39. Cook

Yes

40. Coweta

Yes

41. Crawford

Yes

42. Crisp

Yes

43. Dade

Yes

44. Dawson

Yes

45. DeKalb

Yes

46. Decatur

Yes

47. Dodge

Yes

48. Dooly

Yes

49. Dougherty

Yes

50. Douglas

Yes

51. Early

Yes

52. Echols

Yes

53. Effingham

Yes

* - Consolidated government

County
54. Elbert 55. Emanuel 56. Evans 57. Fannin 58. Fayette 59. Floyd 60. Forsyth 61. Franklin 62. Fulton 63. Gilmer 64. Glascock 65. Glynn 66. Gordon 67. Grady 68. Greene 69. Gwinnett 70. Habersham 71. Hall 72. Hancock 73. Haralson 74. Harris 75. Hart 76. Heard 77. Henry 78. Houston 79. Irwin 80. Jackson 81. Jasper 82. Jeff Davis 83. Jefferson 84. Jenkins 85. Johnson 86. Jones 87. Lamar 88. Lanier 89. Laurens 90. Lee 91. Liberty 92. Lincoln 93. Long 94. Lowndes 95. Lumpkin 96. Macon 97. Madison 98. Marion 99. McDuffie 100. McIntosh 101. Meriwether 102. Miller 103. Mitchell 104. Monroe 105. Montgomery 106. Morgan

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

County
107. Murray 108. Newton 109. Oconee 110. Oglethorpe 111. Paulding 112. Peach 113. Pickens 114. Pierce 115. Pike 116. Polk 117. Pulaski 118. Putnam 119. Quitman 120. Rabun 121. Randolph 122. Rockdale 123. Schley 124. Screven 125. Seminole 126. Spalding 127. Stephens 128. Stewart 129. Sumter 130. Talbot 131. Taliaferro 132. Tattnall 133. Taylor 134. Telfair 135. Terrell 136. Thomas 137. Tift 138. Toombs 139. Towns 140. Treutlen 141. Troup 142. Turner 143. Twiggs 144. Union 145. Upson 146. Walker 147. Walton 148. Ware 149. Warren 150. Washington 151. Wayne 152. Webster 153. Wheeler 154. White 155. Whitfield 156. Wilcox 157. Wilkes 158. Wilkinson 159. Worth

E - 1

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

1998 Local Government Finance Highlights

Municipality
1. Abbeville 2. Acworth 3. Adairsville 4. Adel 5. Adrian 6. Ailey 7. Alamo 8. Alapaha 9. Albany 10. Aldora 11. Allenhurst 12. Allentown 13. Alma 14. Alpharetta 15. Alston 16. Alto 17. Ambrose 18. Americus 19. Andersonville 20. Arabi 21. Aragon 22. Arcade 23. Argyle 24. Arlington 25. Arnoldsville 26. Ashburn 27. Atlanta 28. Attapulgus 29. Auburn 30. Austell 31. Avalon 32. Avera 33. Avondale Estates 34. Baconton 35. Bainbridge 36. Baldwin 37. Ball Ground 38. Barnesville 39. Bartow 40. Barwick 41. Baxley 42. Bellville 43. Berkeley Lake 44. Berlin 45. Bethlehem 46. Between 47. Bibb City 48. Bishop 49. Blackshear 50. Blairsville 51. Blakely 52. Bloomingdale 53. Blue Ridge 54. Bluffton 55. Blythe

Appendix F. Municipalities Included in the 1998 Local Government Finance Survey

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality
56. Bogart 57. Boston 58. Bostwick 59. Bowdon 60. Bowersville 61. Bowman 62. Braselton 63. Braswell 64. Bremen 65. Brinson 66. Bronwood 67. Brooklet 68. Brooks 69. Broxton 70. Brunswick 71. Buchanan 72. Buckhead 73. Buena Vista 74. Buford 75. Butler 76. Byromville 77. Byron 78. Cadwell 79. Cairo 80. Calhoun 81. Camak 82. Camilla 83. Canon 84. Canton 85. Carl 86. Carlton 87. Carnesville 88. Carrollton 89. Cartersville 90. Cave Spring 91. Cecil 92. Cedartown 93. Centerville 94. Centralhatchee 95. Chamblee 96. Chatsworth 97. Chauncey 98. Chester 99. Chickamauga 100. Clarkesville 101. Clarkston 102. Claxton 103. Clayton 104. Clermont 105. Cleveland 106. Climax 107. Cobbtown 108. Cochran 109. Cohutta 110. Colbert

Responded to survey
Yes Yes Yes Yes Yes Yes No No Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes

Municipality
111. Coleman 112. College Park 113. Collins 114. Colquitt 115. Comer 116. Commerce 117. Concord 118. Conyers 119. Coolidge 120. Cordele 121. Corinth 122. Cornelia 123. Covington 124. Crawford 125. Crawfordville 126. Culloden 127. Cumming 128. Cusseta 129. Cuthbert 130. Dacula 131. Dahlonega 132. Daisy 133. Dallas 134. Dalton 135. Damascus 136. Danielsville 137. Danville 138. Darien 139. Dasher 140. Davisboro 141. Dawson 142. Dawsonville 143. DeSoto 144. Dearing 145. Decatur 146. Deepstep 147. Demorest 148. Denton 149. Dexter 150. Dillard 151. Doerun 152. Donalsonville 153. Dooling 154. Doraville 155. Douglas 156. Douglasville 157. DuPont 158. Dublin 159. Dudley 160. Duluth 161. East Dublin 162. East Ellijay 163. East Point 164. Eastman 165. Eatonton

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

F - 1

1998 Local Government Finance Highlights

Municipality
166. Edgehill 167. Edison 168. Elberton 169. Ellaville 170. Ellenton 171. Ellijay 172. Emerson 173. Enigma 174. Ephesus 175. Eton 176. Euharlee 177. Fairburn 178. Fairmount 179. Fargo 180. Fayetteville 181. Fitzgerald 182. Flemington 183. Flovilla 184. Flowery Branch 185. Folkston 186. Forest Park 187. Forsyth 188. Fort Gaines 189. Fort Oglethorpe 190. Fort Valley 191. Franklin 192. Franklin Springs 193. Funston 194. Gainesville 195. Garden City 196. Garfield 197. Gay 198. Geneva 199. Georgetown 200. Gibson 201. Gillsville 202. Girard 203. Glennville 204. Glenwood 205. Good Hope 206. Gordon 207. Graham 208. Grantville 209. Gray 210. Grayson 211. Greensboro 212. Greenville 213. Griffin 214. Grovetown 215. Gum Branch 216. Guyton 217. Hagan 218. Hahira 219. Hamilton 220. Hampton

Appendix F. Municipalities Included in the 1998 Local Government Finance Survey

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality
221. Hapeville 222. Haralson 223. Harlem 224. Harrison 225. Hartwell 226. Hawkinsville 227. Hazlehurst 228. Helen 229. Helena 230. Hephzibah 231. Hiawassee 232. Higgston 233. Hiltonia 234. Hinesville 235. Hiram 236. Hoboken 237. Hogansville 238. Holly Springs 239. Homeland 240. Homer 241. Homerville 242. Hoschton 243. Hull 244. Ideal 245. Ila 246. Iron City 247. Irwinton 248. Ivey 249. Jackson 250. Jacksonville 251. Jakin 252. Jasper 253. Jefferson 254. Jeffersonville 255. Jenkinsburg 256. Jersey 257. Jesup 258. Jonesboro 259. Junction City 260. Kennesaw 261. Keysville 262. Kingsland 263. Kingston 264. Kite 265. LaFayette 266. LaGrange 267. Lake City 268. Lake Park 269. Lakeland 270. Lavonia 271. Lawrenceville 272. Leary 273. Leesburg 274. Lenox 275. Leslie

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality
276. Lexington 277. Lilburn 278. Lilly 279. Lincolnton 280. Lithia Springs 281. Lithonia 282. Locust Grove 283. Loganville 284. Lone Oak 285. Lookout Mountain 286. Louisville 287. Lovejoy 288. Ludowici 289. Lula 290. Lumber City 291. Lumpkin 292. Luthersville 293. Lyerly 294. Lyons 295. Macon 296. Madison 297. Manassas 298. Manchester 299. Mansfield 300. Marietta 301. Marshallville 302. Martin 303. Maxeys 304. Maysville 305. McCaysville 306. McDonough 307. McIntyre 308. McRae 309. Meansville 310. Meigs 311. Menlo 312. Metter 313. Midville 314. Midway 315. Milan 316. Milledgeville 317. Millen 318. Milner 319. Mineral Bluff 320. Mitchell 321. Molena 322. Monroe 323. Montezuma 324. Monticello 325. Montrose 326. Moreland 327. Morgan 328. Morganton 329. Morrow 330. Morven

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

F - 2

1998 Local Government Finance Highlights

Appendix F. Municipalities Included in the 1998 Local Government Finance Survey

Municipality
331. Moultrie 332. Mount Airy 333. Mount Vernon 334. Mount Zion 335. Mountain City 336. Mountain Park 337. Nahunta 338. Nashville 339. Nelson 340. Newborn 341. Newington 342. Newnan 343. Newton 344. Nicholls 345. Nicholson 346. Norcross 347. Norman Park 348. North High Shoals 349. Norwood 350. Nunez 351. Oak Park 352. Oakwood 353. Ochlocknee 354. Ocilla 355. Oconee 356. Odum 357. Offerman 358. Oglethorpe 359. Oliver 360. Omega 361. Orchard Hill 362. Oxford 363. Palmetto 364. Parrott 365. Patterson 366. Pavo 367. Payne City 368. Peachtree City 369. Pearson 370. Pelham 371. Pembroke 372. Pendergrass 373. Perry 374. Pine Lake 375. Pine Mountain 376. Pinehurst 377. Pineview 378. Pitts 379. Plains 380. Plainville 381. Pooler 382. Port Wentworth 383. Portal 384. Porterdale 385. Poulan

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality
386. Powder Springs 387. Preston 388. Pulaski 389. Quitman 390. Ranger 391. Ray City 392. Rayle 393. Rebecca 394. Register 395. Reidsville 396. Remerton 397. Rentz 398. Resaca 399. Rest Haven 400. Reynolds 401. Rhine 402. Riceboro 403. Richland 404. Richmond Hill 405. Riddleville 406. Rincon 407. Ringgold 408. Riverdale 409. Riverside 410. Roberta 411. Rochelle 412. Rockmart 413. Rocky Ford 414. Rome 415. Roopville 416. Rossville 417. Roswell 418. Royston 419. Rutledge 420. Sale City 421. Sandersville 422. Santa Claus 423. Sardis 424. Sasser 425. Savannah 426. Scotland 427. Screven 428. Senoia 429. Shady Dale 430. Sharon 431. Sharpsburg 432. Shellman 433. Shiloh 434. Siloam 435. Sky Valley 436. Smithville 437. Smyrna 438. Snellville 439. Social Circle 440. Soperton

Responded to survey
Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality
441. Sparks 442. Sparta 443. Springfield 444. St. Marys 445. Stapleton 446. Statesboro 447. Statham 448. Stillmore 449. Stockbridge 450. Stone Mountain 451. Sugar Hill 452. Summertown 453. Summerville 454. Sumner 455. Sunny Side 456. Surrency 457. Suwanee 458. Swainsboro 459. Sycamore 460. Sylvania 461. Sylvester 462. Talbotton 463. Talking Rock 464. Tallapoosa 465. Tallulah Falls 466. Talmo 467. Tarrytown 468. Taylorsville 469. Temple 470. Tennille 471. Thomaston 472. Thomasville 473. Thomson 474. Thunderbolt 475. Tifton 476. Tiger 477. Tignall 478. Toccoa 479. Toomsboro 480. Trenton 481. Trion 482. Tunnell Hill 483. Turin 484. Twin City 485. Ty Ty 486. Tybee Island 487. Tyrone 488. Unadilla 489. Union City 490. Union Point 491. Uvalda 492. Valdosta 493. Varnell 494. Vernonburg 495. Vidalia

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

F - 3

1998 Local Government Finance Highlights

Municipality
496. Vidette 497. Vienna 498. Villa Rica 499. Waco 500. Wadley 501. Waleska 502. Walnut Grove 503. Walthourville 504. Warm Springs 505. Warner Robins 506. Warrenton 507. Warwick 508. Washington

Appendix F. Municipalities Included in the 1998 Local Government Finance Survey

Responded to survey
No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality
509. Watkinsville 510. Waverly Hall 511. Waycross 512. Waynesboro 513. West Point 514. Weston 515. Whigham 516. White 517. White Plains 518. Whitesburg 519. Willacoochee 520. Williamson 521. Winder

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality
522. Winterville 523. Woodbine 524. Woodbury 525. Woodland 526. Woodstock 527. Woodville 528. Woolsey 529. Wrens 530. Wrightsville 531. Yatesville 532. Young Harris 533. Zebulon

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

F - 4

GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
(404) 679-4950 Publication Number: 0266
Printed on recycled paper