$ 
GEORGIA LOCAL GOVERNMENT FINANCE 
1999 HIGHLIGHTS 
Georgia Department of Community Affairs March 2001 
 
 1999 Local Government Finance Highlights 
Table of Contents 
Executive Summary ......................................................................................................................... i County Government Finances: FY 1999 ......................................................................................... 1 Municipal Government Finances: FY 1999 .................................................................................. 10 Consolidated Government Finances: FY 1999 ............................................................................. 18 Appendix A: Data Categories ..................................................................................................... A-1 Appendix B: County Government Finance Overview: FY 1999 ................................................ B-1 Appendix C: Municipal Government Finance Overview: FY 1999 ............................................. C-1 Appendix D: Consolidated Government Finance Overview: FY 1999 ....................................... D-1 Appendix E: Counties Included in the 1999 Local Government Finance Survey ....................... E-1 Appendix F: Municipalities Included in the 1999 Local Government Finance Survey ............... F-1 
 
 1999 Local Government Finance Highlights 
Executive Summary 
County governments reported total revenues amounting to $5.5 billion in FY 1999. General revenue collections totaled $4.8 billion, while the balance, $739 million, were generated from enterprise funds. 
Municipal governments reported total revenue collections amounting to $4.0 billion in the last fiscal year. Collections from general revenues amounted to $1.97 billion, slightly less than the $2.06 billion cities received from the collection of enterprise funds. 
The three consolidated county and city governments realized total revenues of $548 million in FY 1999. Consolidated governments reported a total of $458 million from general revenues and $91 million from enterprise fund revenues. 
Counties reported total expenditures totaling $5.6 billion in FY 1999. County general expenditures amounted to $4.1 billion while expenditures from enterprise funds totaled $840 million and debt service costs amounted to $688 million. 
Municipal total expenditures amounted to slightly less than $4.6 billion in the last fiscal year, up from the $4 billion reported in the previous year. General expenditures for cities totaled $1.8 billion compared to $2 billion from enterprise funds. Debt service costs for municipalities amounted to $697 million. 
Consolidated governments spent a total of $530 million in the last fiscal year, a decrease from the $541 million reported in FY 1998. General expenditures totaled $383 million; expenditures from enterprise funds amounted to $94 million and debt service costs for the consolidated governments equaled $53 million. 
Counties held a total of $3.1 billion in outstanding debt at the end of the past fiscal year, an increase from the $2.5 billion reported at the end of FY 1998. During the fiscal year counties also issued a total of $1.1 billion in new debt. Counties retired a total of $539 million in old debt during the year. Interest payments on debt amounted to a reported $150 million during FY 1999. 
At the end of the 1999 fiscal year, municipalities held outstanding debt of all types amounting to $3.8 billion. During the year municipalities issued a total of $477 million in debt. In addition, municipalities retired a total of $487 million during the year while interest payments made on debt equaled $210 million. 
Consolidated governments reported a total of $287 million in outstanding debt at the end of the past fiscal year. During the year, the three consolidated governments issued a total of $48 million in new debt of all types. During FY 1999, consolidated governments retired a total of $38 million in old debt. Interest payments on debt amounted to a reported $15 million in 1999. 
At the end of FY 1999, counties held a total of $4.2 billion in cash and investment assets. 
Municipalities held a total of $2.7 billion in cash and investment assets at the end of the fiscal year. 
The three consolidated governments reported cash and investment assets amounting to $489 million at the end of the 1999 fiscal year. 
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 1999 Local Government Finance Highlights 
County Government Finances: 1999 
Georgia's county government generated total revenues amounting to over $5.5 billion during the 1999 fiscal year, an increase over the $5.0 billion reported in the previous year. General revenues, which includes all funds except those received from enterprise fund activities, accounted for $4.8 billion while revenues from enterprise funds totaled $739 million. 
Expenditures from all sources amounted to $5.6 billion during the 1999 fiscal year. General expenditures totaled $4.1 billion while expenditures for enterprise fund activities amounted to $840 million. Debt service costs added another $688 million to county spending. 
Counties held a total of $3.1 billion in outstanding debt at the end of FY 1999. During the year a total of just over $1 billion in new debt was issued and $539 million in old debt was retired. Interest payments on debt during the year amounted to $150 million. 
Counties held a total of $4.2 billion in cash and investment assets at the end of the 1999 fiscal year, an increase over the $3.4 billion held at the end of 1998. 
 
County General Revenues 
Counties governments reported a total of $4.8 billion in general revenues in FY 1999. General revenues compose the most important part of the county revenue dollar, accounting for almost 87% of all revenues received by counties in the fiscal year. 
After remaining fairly stable during the period of 1995 through 1997, general revenues have shown a marked increase from the 1997 fiscal year, increasing from a level of $4.1 billion to the current $4.8 billion. 
 
Billions ($) 
 
County General Revenues: FY 1995 - FY 1999 
$8 
$6 
$4 
$2 
$0 '95 '96 '97 '98 '99 
 
Revenues from local tax sources, such as property taxes, sales taxes and excise and special use taxes, totaled $3.4 billion during the past fiscal year, almost 62% of all county revenues. Since FY 1995, local tax revenues have remained at about 62% of county total revenues. 
 
Billions ($) 
 
County Local Tax Revenues:: FY 1995 - FY 1999 
$5 $4 $3 $2 $1 $0 
'95 '96 '97 '98 '99 
 
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 1999 Local Government Finance Highlights 
Collections of local non-tax revenues amounted to $925 million in the fiscal year, amounting to 22% 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. Since FY 1995, local non-tax revenues have increased from 14% of total county revenues to the current level of 22%. 
 
Millions ($) 
 
County Local Non-tax Revenues: FY 1995 - FY 1999 
$1,500 
$1,000 
$500 
$0 '95 '96 '97 '98 '99 
 
During the past year, counties received a total of $462 million in intergovernmental revenues, an increase over the $401 million received in FY 1998. Intergovernmental revenues amount to 8% of total county revenue collections in FY 1999. 
 
Millions ($) 
 
County Intergovernmental Revenues: FY 1995 - FY 1999 
$800 
$600 
$400 $200 
$0 '95 '96 '97 '98 '99 
 
State funds received by counties equaled $345 million in FY 1999 or 6% of total revenues. Federal funds jumped from a level of $63 million in FY 1998 to $86 million in the past fiscal year. Revenues from other local governments increased slightly to $31 million. 
 
County Intergovernmental Revenues, by Type: FY 1995  FY 1999 (Millions of Dollars) 
 
Source State Federal Other local 
 
FY 1995 $448 $66 $19 
 
FY 1996 $281 $66 $30 
 
FY 1997 $282 $49 $28 
 
FY 1998 $310 $63 $28 
 
FY 1999 $345 $86 $31 
 
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 1999 Local Government Finance Highlights 
 
Revenues from property taxes totaled $1.8 billion or one-third of county total revenues in FY 1999. Revenues from sales taxes amounted to $1.4 billion or 25% of total revenues. Revenues from property taxes and sales taxes accounted for almost 58% of the county revenue dollar in the past year. Revenues from other sources claimed an additional 12% or $640 million and intergovernmental revenues accounted for 8% or $462 million of total county revenues. 
 
County General Revenues: FY 1999 (Millions $) 
 
Licenses, permits Service charges 
Excise, special use Intergovt. 
Other revenues Sales taxes 
Property taxes 
 
$128 $161 $216 
$462 $637 
 
$1,392 $1,798 
 
$0 $500 $1,000 $1,500 $2,000 
 
County Expenditures 
Georgia's counties reported expenditures totaling $5.6 billion in FY 1999. Since FY 1995 county expenditures have risen by almost $1 billion to the current level. 
 
Billions ($) 
 
County Total Expenditures: FY 1995 - FY 1999 
$10 $8 $6 $4 $2 $0 '95 '96 '97 '98 '99 
 
County General Expenditures 
County general expenditures amounted to $4.1 billion in FY 1999. Since FY 1995, general expenditures have grown from a level of $3.2 billion to the current level. General expenditures account for almost three-fourths of total county spending. 
 
Billions ($) 
 
County General Expenditures: FY 1995 - FY 1999 
$6 
$4 
$2 
$0 '95 '96 '97 '98 '99 
 
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 1999 Local Government Finance Highlights 
 
County General Expenditures, by Category: FY 1999 
 
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 ($) $940 million $643 million $516 million $264 million $290 million $178 million $165 million $78 million $69 million 
$2 million 
 
% of Total 17% 11% 9% 5% 5% 3% 3% 1% 1% +0% 
 
Spending for public safety, amounting to $940 million or 17% of total county spending, claimed the largest share of the county dollar in FY 1999. Administration costs totaled $643 million, amounting to 11% of total expenditures. Health and human services expenditures totaled $516 million in the fiscal year. Expenditures for highways, streets and drainage amounted to $288 million or just 5% of total spending while spending for courts amounted to $290 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 1999. 
 
County Capital Expenditures: FY 1995 - FY 1999 
$1,500 
$1,000 
 
Millions ($) 
 
$500 
 
$0 '95 '96 '97 '98 '99 
 
County Debt Service Costs 
Debt services costs in FY 1999 amounted to $688 million or 12% of the total amount spent by counties during the year. 
In FY 1999, debt retirement accounted for $539 million in spending while interest costs on debt claimed $150 million of the total debt service costs. 
4 
 
Millions ($) 
 
County Debt Service Costs: FY 1995 - FY 1999 
$1,000 
$750 
$500 
$250 
$0 '95 '96 '97 '98 '99 
 
 1999 Local Government Finance Highlights 
 
Finances of County Enterprise Funds 
County enterprise fund revenues in FY 1999 totaled $739 million, an increase over the amount reported in the previous year. Since FY 1995, however, enterprise funds revenues have increased from a level of $563 million to the present level. 
 
Millions ($) 
 
County Enterprise Fund Revenues: FY 1995 - FY 1999 
 
$1,000 $800 $600 $400 $200 $0 
 
'95 '96 '97 '98 '99 
 
Revenues from county water and sewer systems, totaling $608 million, accounted for 11% of the total county revenue dollar. Revenues from solid waste systems amounted to $98 million, just 2% of the revenue dollar. Revenues from other enterprise funds accounted for an additional $28 while airport revenues totaled $5 million. Revenues from gas supply systems amounted to less than $1 million. Together, enterprise fund revenues accounted for only 13% of the county revenue dollar in FY 1999. 
 
Revenues of County Enterprise Funds, by Type: FY 1999 
 
Category Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system 
 
Amount ($) $608 million $98 million $28 million 
$5 million $.5 million 
 
% of total 11% 2% +0% +0% +0% 
 
Expenditures from enterprise funds totaled $840 million in FY 1999, a decrease from $879 million reported in FY 1998. Overall, enterprise fund expenditures accounted for just 15% of total county spending in the past fiscal year. 
 
Millions ($) 
 
County Enterprise Fund Expenditures: FY 1995 - FY 1999 
 
$1,500 $1,200 
$900 $600 $300 
$0 
 
'95 '96 '97 '98 '99 
 
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 1999 Local Government Finance Highlights 
 
Expenditures from County Enterprise Funds, by Type: FY 1999 
 
Category Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system 
 
Amount ($) $647 million $131 million $48 million $13 million $.5 million 
 
% of total 12% 2% 1% +0% +0% 
 
Spending for county water and sewer systems totaled $647 million in FY 1999, or 12% of the county spending dollar. Solid waste system spending amounted to $131 million while spending from other enterprise fund accounts accounted for an additional $48 million, less than 1% of total county spending. 
 
County Debt Patterns 
In FY 1999, counties reported issuing a total of $1.1 billion in new debt of all types, a marked increase over the $635 million reported in FY 1998. Since FY 1995, counties have issued $3.3 billion in new debt of all types. 
At the end of the fiscal year, counties held a total of $3.1 billion in all forms of debt. The amount of debt outstanding at the end of the fiscal year has increased from a level of $2.2 billion in FY 1995 to the current level. 
 
Billions ($) 
 
County Debt Issued and Amount Outstanding EOY: FY 1995 - FY 1999 
 
$4 
 
$3 
 
$2 
 
$1 
 
$0 
 
'95 
 
'96 
 
'97 
 
'98 
 
'99 
 
Issued ($) 
 
Outstanding EOY ($) 
 
Over half of the new debt issued by counties in the 1999 fiscal year was issued in the form of revenue bonds, amounting to $563 million. Short-term borrowing amounted to an additional $227 million. These two forms of borrowing accounted for over three-fourths of the debt issued by counties in FY 1999. General obligation borrowing totaled $165 million while lease purchase borrowing accounted for $62 million. Other-long term borrowing accounted for $34 million. 
 
County Debt Issued by Type: FY 1999 
 
Other long-term $34 
 
Lease purchase 
 
$62 
 
G.O. bond 
 
$165 
 
Short-term 
 
$227 
 
Revenue bond 
 
$563 
 
$0 
 
$200 $400 $600 $800 
 
Millions ($) 
 
Borrowing in the form of revenue bonds for water and sewer systems totaled $553 million or over half of the total issued. Short-term borrowing for all purposes totaled an additional $227 
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 1999 Local Government Finance Highlights 
million. General obligation borrowing for public buildings amounted to $114 million while lease pool borrowing for public buildings accounted for an additional $23 million. 
 
County Debt Issued by Purpose by Amount: FY 1999 
 
Category Water and sewer Short-term Public buildings Public buildings Jails All other 
 
Type Revenue Short-term 
G.O. Lease pool 
G.O. Other long-term 
 
Amount ($) $553 million $227 million $114million $23 million $23 million $16 million 
 
% of total 53% 22% 11% 2% 2% 2% 
 
Counties at the end of the fiscal year held a total of $1.8 billion in revenue bond debt, almost 60% of the debt held by counties. Outstanding general obligation borrowing amounted to $784 million or 26% of the debt held by counties. Lease purchase borrowing claimed an additional $245 million of the debt held at the end of the year. Revenue bond and G.O. debt together accounted for almost 85% of the outstanding debt held by counties at the end of the 1999 fiscal year. 
 
County Debt Outstanding at End of Year by Type: FY 1999 
 
Short-term $72 
 
Other long-term 
 
$175 
 
Lease purchase 
 
$246 
 
General obligation 
 
Revenue bond 
 
$784 
 
$1,803 
 
$0 
 
$500 $1,000 $1,500 $2,000 
 
Millions ($) 
 
County Debt Outstanding at End of Year by Amount: FY 1999 
 
Category Water and sewer Jails Public buildings All other Education Public buildings 
 
Type Revenue 
G.O. G.O. Revenue G.O. Lease pool 
 
Amount ($) $1.6 billion $201 million $172 million $136 million $91 million $88 million 
 
% of total 51% 7% 6% 4% 3% 3% 
 
At the end of the fiscal year, counties held a total of $1.6 billion in revenue bond debt in borrowing for water and sewer systems. This amount accounted for over half 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 $201 million. 
 
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 1999 Local Government Finance Highlights 
 
County Cash and Investment Assets 
Counties at the end of FY 1999 held a total of 
$4.2 billion in cash and investment assets. Since the end of FY 1995, the amount of cash and investment and investment assets held by counties has increased from a level of $2.7 billion to the current level. The increase from FY 1998 to FY 1999 can be explained in part to the amount of debt issued during the past year. 
 
Billions ($) 
 
County Cash and Investment Assets Held at End of Year: FY 1995 - FY 1999 
$8 $6 $4 $2 $0 
'95 '96 '97 '98 '99 
 
Counties held over 80% of their cash and investment assets in the form of all other funds, totaling $3.4 billion at the end of the year. Assets held in the form of bond funds amounted to $718 million (17%), an increase from the $204 held at the end of the previous year. Funds held in sinking funds equaled $108 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 1999 
Sinking funds $108 
 
Bond funds 
 
$718 
 
All other funds 
 
$3,390 
 
$0 
 
$1,000 $2,000 $3,000 $4,000 
 
Millions ($) 
 
Municipal Government Finances: 1999 
In FY 1999, municipal revenues totaled $4.1 billion, an increase over the $3.7 billion reported in the previous fiscal year. General revenues totaled $2.06 billion while revenues from enterprise funds totaled $2.06 billion. 
Spending by municipalities for all purposes amounted to $4.6 billion in FY 1999, an increase over the $4.0 billion reported in the previous fiscal year. General expenditures amounted to $1.8 billion while expenditures from enterprise funds totaled $2.0 billion. Debt retirement and interest costs claimed an additional $697 million in spending during the year. 
At the end of the past fiscal year, municipalities held a total of $3.7 billion in outstanding debt, slightly less than the amount held at the end of the previous year. During the year, cities issued a total of $477 million in new debt of all types. Also, during the 1999 fiscal year, cities retired a total of $487 million in old debt. Interest payments on debt during 1999 amounted to just under $210 million. 
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 1999 Local Government Finance Highlights 
At the end of the 1999 fiscal year, municipalities reported holding a total of $2.7 billion in cash and investment assets, an increase from the amount of $2.4 billion held at the end of the previous year. 
 
Municipal General Revenues 
Municipal general revenues totaled $1.98 billion in FY 1999. General revenues have risen from a level of $1.6 billion in FY 1995 to the amount reported in 1999. 
 
Billions ($) 
 
Municipal General Revenues: FY 1995 - FY 1999 
$4 
$2 
$0 '95 '96 '97 '98 '99 
 
Billions ($) 
 
Municipal Local Tax Revenues: FY 1995 - FY 1999 
$2 
$1 
$0 '95 '96 '97 '98 '99 
 
Local tax revenues, which would include property taxes, sales taxes and excise and special use taxes, generated a total of $1.2 billion for municipalities in the fiscal year. Although increasing in amount, local tax revenues have decreased slightly as a percentage of total revenues for municipalities since FY 1995  decreasing from 31% to the present 29%. 
 
Local non-tax revenues, which are composed primarily of revenues from service charges, totaled $593 million in the past fiscal year, up significantly over the amount of $504 million in the previous year. Local non-tax revenues amounted to 19% of total revenues in the current year as opposed to 14% in FY 1998. 
 
Millions ($) 
 
Municipal Local Non-tax Revenues: FY 1995 - FY 1999 
$1,000 
$750 
$500 
$250 
$0 '95 '96 '97 '98 '99 
 
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 1999 Local Government Finance Highlights 
 
Millions ($) 
 
Municipal Intergovernmental Revenues: FY 1995 - FY 1998 
$400 
$300 
$200 
$100 
$0 '95 '96 '97 '98 '99 
 
Georgia's cities received a total of $193 million from intergovernmental revenues in the past fiscal year. Intergovernmental revenues equaled 5% of total municipal revenues in FY 1999. 
Funds received from the state government in FY 1999 amounted to $82 million for cities. Federal funds received by cities totaled $70 million and funds received from other local governments equaled $40 million. 
 
Municipal Intergovernmental Revenues, by Type: FY 1995  FY 1999 (Millions of Dollars) 
 
Source State Federal Other local 
 
FY 1995 $48 $63 $28 
 
FY 1996 $58 $55 $32 
 
FY 1997 $63 $59 $36 
 
FY 1998 $64 $166 $39 
 
FY 1999 $82 $70 $40 
 
Municipal Expenditures 
Total expenditures for Georgia's municipalities in FY 1999 equaled $4.6 billion, an increase over the $4.0 billion reported the previous year. Since FY 1995, total expenditures have increased from a level of $3.6 billion to the current level. 
 
Billions ($) 
 
Municipal Total Expenditures: FY 1995 - FY 1999 
$8 
$6 
$4 
$2 
$0 '95 '96 '97 '98 '99 
 
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 1999 Local Government Finance Highlights 
Municipal General Expenditures 
General expenditures for cities amounted to $1.8 billion in FY 1999, a slight increase over the $1.7 billion 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 1995 - FY 1999 
$3 
$2 
$1 
$0 '95 '96 '97 '98 '99 
 
Municipal General Expenditures, by Category: FY 1999 
 
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 ($) $652 million $305 million $170 million $115 million $114 million $100 million $69 million $33 million $31 million $10 million 
 
% of Total 14% 7% 4% 3% 3% 2% 2% 1% 1% +0% 
 
Expenditures for public safety claimed the largest share of the expenditure dollar for municipalities in FY 1999, amounting to $652 million or 14% of total municipal spending. Expenditures for administration totaled $305 million or 7% of total spending. Spending for highways, streets and drainage amounted to $170 million, 4% of the total spent by cities. The top three general spending categories accounted for almost one-fourth of the total expenditures by municipalities in the past fiscal year. 
 
Capital spending, those expenditures for the purchase of equipment, land and structures, and construction, totaled $250 million in the past fiscal year, just 5% of total city spending. 
 
Millions ($) 
 
Municipal Capital Expenditures: FY 1995 - FY 1999 
$400 
$300 
$200 
$100 
$0 '95 '96 '97 '98 '99 
 
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 1999 Local Government Finance Highlights 
Municipal Debt Service Costs 
Debt services costs in FY 1999 amounted to a total of $697 million or 15% of the total amount spent by municipalities. 
Finances of Municipal Enterprise Funds 
Municipalities received a total of $2.1 billion in FY 1999 from the revenues of enterprise funds. Enterprise fund revenues have increased steadily from the $1.6 billion received in FY 1995. 
 
Billions ($) 
 
Millions ($) 
 
Municipal Debt Service Costs: FY 1995 - FY 1999 
$1,000 $750 $500 $250 $0 '95 '96 '97 '98 '99 
Municipal Enterprise Fund Revenues: FY 1995 - FY 1999 
$4 $3 $2 $1 $0 
'95 '96 '97 '98 '99 
 
Revenues of Municipal Enterprise Funds, by Type: FY 1999 
 
Category Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds 
 
Amount ($) $714 million $597 million $383 million $223 million $87 million $61 million 
 
% of total 17% 15% 9% 5% 2% 2% 
 
Revenues from water and sewer systems totaled $714 million in FY 1999 while electric supply system revenues amounted to $597 million. Revenues from airport systems equaled $383 million. Revenues from gas supply systems amounted to $223 million, while solid waste system revenues equaled $87 million and other enterprise funds generated $61 million in revenues for cities. 
 
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 1999 Local Government Finance Highlights 
Expenditures from enterprise funds totaled $2.0 billion in the past year, an increase over the $1.8 billion reported in the previous year. In the five-year period, spending from enterprise funds has risen slightly from a level of $1.6 billion to the current $2 billion. 
 
Billions ($) 
 
Municipal Enterprise Fund Expenditures: FY 1995 - FY 1999 
$4 
$3 
$2 
$1 
$0 '95 '96 '97 '98 '99 
 
Expenditures 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 ($) $902 million $502 million $265 million $182 million $123 million $70 million 
 
% of total 20% 11% 6% 4% 3% 2% 
 
Water and sewer supply systems incurred $902 million in expenditures for cities in FY 1999. Expenditures from electric supply systems totaled $502 million while airport system expenditures totaled $265 million. Spending for gas supply systems amounted to $182 million and solid waste system expenses amounted to $123 million. Expenditures from other enterprise funds totaled an additional $70 million for cities. 
 
Municipal Debt Patterns 
Georgia's cities in the 1999 fiscal year issued a total of $477 million in new debt of all types, a decrease from the $787 million issued in the previous year. Since FY 1995, municipalities have issued a total of $2.6 billion in debt of all types. 
At the end of the past fiscal year, cities held a total of $3.7 million in outstanding debt. In FY 1999, cities, for the first time in the period under study, showed a decrease in the amount of debt outstanding at the end of the fiscal year. 
 
Billions ($) 
 
Municipal Debt Issued and Amount Outstanding EOY: FY 1995 - FY 1999 
 
$5 
 
$4 
 
$3 
 
$2 
 
$1 
 
$0 
 
'95 
 
'96 
 
'97 
 
'98 
 
'99 
 
Issued ($) 
 
Outstanding EOY ($) 
 
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 1999 Local Government Finance Highlights 
 
Almost one-third of the debt issued by cities in the past fiscal year, totaling $148 million, was issued in the form of lease purchase debt. General obligation borrowing accounted for $130 million or 27% of total debt issued and borrowing in the form of revenue bonds equaled $127 million. 
 
Municipal Debt Issued by Type: FY 1999 
 
Short-term Other long-term Revenue bond 
G.O. bond Lease purchase 
 
$19 $52 
 
$127 $130 
$148 
 
$0 
 
$50 
 
$100 $150 $200 
 
Millions ($) 
 
Over two-thirds of the debt held by cities at the end of FY 1999 was held in the form of revenue bond debt  totaling $2.5 billion. General obligation debt outstanding totaled $636 million while other long-term borrowing totaled $360 million. Outstanding lease purchase debt equaled an additional $219 million. 
 
Municipal Debt Outstanding at EO by Type: FY 1999 
 
Short-term $13 Lease purchase $219 
 
Other long-term G.O. bond 
Revenue bond 
 
$360 $636 
 
$2,506 
 
$0 
 
$1,000 
 
$2,000 
 
$3,000 
 
Millions ($) 
 
Borrowing in the form of lease pool for all other purposes accounted for $107 million of the new debt issued in the past fiscal year, almost one-fourth of the total borrowing by cities in the year. Multi-purpose borrowing in the form of general obligation bonds totaled $102 million and revenue bond borrowing for water and sewer systems accounted for $64 million. Borrowing in the form of revenue bonds for all other purposes accounted for an additional $58 million. 
 
Municipal Debt Issued by Purpose by Amount: FY 1999 
 
Category All other Multi-purpose Water & sewer system All other Water & sewer system 
 
Type Lease pool 
G.O. Revenue Revenue Other long-term 
 
Amount ($) $107 million $102 million $64 million $58 million $48 million 
 
% of total 23% 21% 14% 12% 10% 
 
Total borrowing for water and sewer systems topped $119 million in the fiscal year, far below the $556 reported in the previous year. 
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 1999. 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% 
14 
 
 1999 Local Government Finance Highlights 
 
of the outstanding debt held by cities at the end of the fiscal year. Borrowing of all types 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 1999 
 
Category Water & sewer system Airport Multi-purpose Water & sewer system All other 
 
Type Revenue Revenue 
G.O. Other long-term 
Revenue 
 
Amount ($) $1.3 billion $861 million $438 million $333 million $171 million 
 
% of total 35% 23% 12% 9% 5% 
 
Municipal Cash and Investment Assets 
Municipalities held a total of $2.7 billion in cash and investment assets at the end of the 1999 fiscal year. At the end of the 1998, cities held a total of $2.4 billion in assets. 
 
Billions ($) 
 
Municipal Cash and Investment Assets Held at End of Year: FY 1995 - FY 1999 
$6 
$4 
$2 
$0 '95 '96 '97 '98 '99 
 
Municipalities held almost 75% of their cash and investment assets in the form of all other funds, totaling just under $2 billion. Bond funds amounted to $426 million (16%) while funds held in sinking funds equaled $253 million or 9% of the total. 
 
Municipal Cash and Investment Assets Held at End of Year by Type: FY 1999 
 
Sinking funds 
 
$253 
 
Bond funds 
 
$426 
 
All other funds $0 
 
$1,997 
 
$1,000 
 
$2,000 
 
Millions ($) 
 
$3,000 
 
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 1999 Local Government Finance Highlights 
 
Consolidated Government Finances: 1999 
In the past fiscal year, Consolidated governments reported total revenues amounting to $548 million. General revenues for consolidated governments equaled $458 million in the fiscal year while revenues from enterprise funds totaled $91 million. 
Consolidated governments reported expenditures totaling $530 million in the fiscal year. General expenditures amounted to $383 million while expenditures from enterprise funds equaled a total of $94 million. Debt service costs amounted to a total of $53 million in spending for consolidated governments. 
At the end of the fiscal year, consolidated governments held a total of $297 million in outstanding debt of all types. During the year, the three consolidated governments issued a total of $48 million in new debt while a total of $38 million in old debt was retired. Interest payments on debt during the year amounted to a total of $15 million. 
At the end of the 1999 fiscal year, the three consolidated governments held a total of $489 million in cash and investment assets. 
 
Consolidated General Revenues 
General revenues for consolidated governments totaled $458 million in the fiscal year. 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. 
 
Millions ($) 
 
Consolidated General Revenues: FY 1995 - FY 1999 
$800 
$600 
$400 
$200 
$0 '95 '96 '97 '98 '99 
 
Local tax revenues equaled $310 million for consolidated governments in FY 1999. Local tax revenues are composed of property taxes, sales taxes, excise and special use taxes and and revenues from licenses, permits and fees. 
 
Millions ($) 
 
Consolidated Local Tax Revenues: FY 1995 - FY 1999 
$400 
$300 
$200 
$100 
$0 '95 '96 '97 '98 '99 
 
16 
 
 1999 Local Government Finance Highlights 
 
Consolidated governments reported a total of $95 million in FY 1999 from the collection of local non-tax revenues. Over the past three fiscal years, non-tax revenues have shown little growth for consolidated governments. 
 
Millions ($) 
 
Consolidated Local Non-tax Revenues: FY 1995 - FY 1999 
$120 
$90 
$60 
$30 
$0 '95 '96 '97 '98 '99 
 
Intergovernmental revenues received by consolidated governments equaled $53 million in the last fiscal year, equaling 10% of total revenues. Intergovernmental revenues have remained fairly constant as a percentage of total revenues for consolidated governments in the period. 
 
Millions ($) 
 
Consolidated Intergovernmental Revenues: FY 1995 - FY 1998 
$100 
$75 
$50 
$25 
$0 '95 '96 '97 '98 '99 
 
State funds received by the consolidated governments totaled $43 million in FY 1999. Funds received from the federal government amounted to $8 million and funds received from other local governments amount to $2 million. 
 
Consolidated Intergovernmental Revenues, by Type: FY 1995  FY 1999 
 
Source State Federal Other local 
 
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 
 
FY 1999 $43 million $8 million $2 million 
 
17 
 
 1999 Local Government Finance Highlights 
 
Revenues from the collection of sales taxes accounted for over one-fourth (26%) of the revenues received by consolidated governments in the fiscal year, amounting to $147 million. Property tax revenues amounted to $111 million or 20% of total revenues. Revenues from other sources, totaling $55 million, accounted for 10% of total revenues. Intergovernmental revenues, totaling $53 million, accounted for another 10% of consolidated revenues while revenues from excise and special use taxes amounted to $52 million. 
 
Consolidated General Revenues, by Type: FY 1999 
 
Licenses, permits Service charges 
Excise & special use Intergovt. 
Other revenues Property taxes 
Sales taxes 
 
$18 $21 
$52 $53 $55 
 
$111 $147 
 
$0 
 
$50 $100 $150 $200 
 
Millions ($) 
 
Consolidated Expenditures 
Georgia's three consolidated governments reported expenditures totaling $530 million in FY 1999. 
 
Millions ($) 
 
Consolidated Total Expenditures: FY 1995 - FY 1999 
$800 
$600 
$400 
$200 
$0 '95 '96 '97 '98 '99 
 
Consolidated General Expenditures 
General expenditures for consolidated governments amounted to $383 million in 1999, down from a level of $402 million reported in the previous year. General expenditures accounted just under 75% of the consolidated spending dollar. 
 
Millions ($) 
 
Consolidated General Expenditures: FY 1995 - FY 1999 
$500 
$400 
$300 
$200 
$100 
$0 '95 '96 '97 '98 '99 
 
18 
 
 1999 Local Government Finance Highlights 
 
Consolidated General Expenditures, by Category: FY 1999 
 
Category Public safety Administration Health and human services Highways, streets and drainage Leisure services Courts Community development Public works Other expenditures Education (non-school board) 
 
Amount ($) $122 million $51 million $40 million $26 million $24 million $19 million $12 million $11 million $10 million 
$0 
 
% of Total 23% 10% 8% 5% 4% 4% 2% 2% 2% 0% 
 
Public safety spending accounted for 23% of the total spending dollar in 1999, amounting to $122 million. Spending for administration totaled $51 million or 10% of total expenditure dollar. Spending for health and human services equaled $40 million or 8% of consolidated total expenditures. 
 
Consolidated governments spent a total of $68 million in FY 1999 for capital projects. Included were costs for the purchase of equipment, land and structures, and construction projects. In the fiscal year, capital spending accounted for 13% of the consolidated spending dollar. 
 
Millions ($) 
 
Consolidated Capital Spending: FY 1995 - FY 1999 
$150 
$100 
$50 
$0 '95 '96 '97 '98 '99 
 
Consolidated Debt Service Costs 
The three consolidated governments reported debt service costs amounting to $53 million in the 1999 fiscal year. Debt service costs amounted to just under 10% of total spending in the fiscal year. 
. 
19 
 
Millions ($) 
 
Consolidated Debt Service Costs: FY 1995 - FY 1999 
$100 
$75 
$50 
$25 
$0 '94 '95 '96 '97 '98 
 
 1999 Local Government Finance Highlights 
 
Finances of Consolidated Enterprise Funds 
Consolidated governments realized a total of $91 million in revenues from enterprise funds during the 1999 fiscal year, amounting to 17% of total revenues. Enterprise fund revenues have remained fairly stable as a source of funds for consolidated governments in the period since FY 1997, remaining at about 16% of total revenues. 
 
Millions ($) 
 
Consolidated Enterprise Fund Revenues: FY 1995 - FY 1999 
$150 
$100 
$50 
$0 '95 '96 '97 '98 '99 
 
Consolidated governments realized revenues of $62 million from water and sewer systems during the 1999 fiscal year, 11% of total revenues. Solid waste enterprise funds generated revenues of $10 million or 2% of total revenues. Revenues of other enterprise funds amounted to $9 million while airport revenues amounted to just under $9 million. 
 
Revenues of Consolidated Enterprise Funds, by Type: FY 1999 
 
Category Water and sewer supply system Solid waste system Other enterprise funds Airport 
 
Amount ($) $62 million $10 million $9 million $9 million 
 
% of total 11% 2% 2% 2% 
 
Expenditures from enterprise funds totaled $94 million in FY 1999, just 17% of total expenditures. Enterprise fund spending increased from the $80 million reported in the previous year. 
 
Millions ($) 
 
Consolidated Enterprise Fund Expenditures: FY 1995 - FY 1999 
$150 
$100 
$50 
$0 '95 '96 '97 '98 '99 
 
20 
 
 1999 Local Government Finance Highlights 
 
Expenditures from Consolidated Enterprise Funds, by Type: FY 1999 
 
Category Water and sewer supply system Other enterprise funds Airport Solid waste system 
 
Amount ($) $58 million $15 million $11 million $10 million 
 
% of total 11% 3% 2% 2% 
 
Expenditures for water and sewer systems from enterprise funds amounted to $58 million in FY 1999, over 11% of total expenditures. Expenditures for other enterprise funds amounted to an additional $15 million. Spending for airports from enterprise funds totaled $11 million while expenditures for solid waste systems amounted to $10 million. 
 
Consolidated Debt Patterns 
 
At the end of the 1999 fiscal year, consolidated governments reported a total of $297 million in outstanding debt of all types. During the year, the three consolidated governments issued a total of $48 million in new debt for all purposes. 
 
Consolidated Debt Issued and Amount Outstanding EOY: FY 1995 - FY 1999 
$400 
$300 
$200 
 
Millions ($) 
 
Since FY 1995, consolidated governments 
 
$100 
 
have issued a total of $245 million in new debt of all types. The amount of debt outstanding at the 
 
$0 '95 '96 '97 '98 '99 
 
end of each year has increased from a level of $166 million to the present level of $297 million. 
 
Issued ($) 
 
Outstanding EOY ($) 
 
The increase is again due in large part to the 
 
inclusion of Augusta/Richmond County as a consolidated government in FY 1997. 
 
Consolidated governments issued a total of $46 million in revenue bond debt during the 1999 fiscal year, accounting for almost 96% of the new debt issued. Borrowing in the form of lease purchase debt amounted to $2 million while other long-term borrowing amounted to less than $1 million. Consolidated governments incurred no general obligation or short-term borrowing during the past fiscal year. 
 
Consolidated Debt Issued by Type: FY 1999 
 
Short-term 
 
General obligation 
 
Other long-term $1 
 
Lease purchase $2 
 
Revenue bond 
 
$46 
 
$0 
 
$20 
 
$40 
 
$60 
 
Millions ($) 
 
Revenue bond borrowing for water and sewer systems totaled $38 million or over threefourths of the total borrowing by consolidated governments in FY 1999. Borrowing for all other 
21 
 
 1999 Local Government Finance Highlights 
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 1999 
 
Category All other Multi-purpose Water & sewer system All other 
 
Type Revenue Lease pool Other long-term Lease pool 
 
Amount ($) $46 million $1 million 
$457,000 $108,000 
 
% of total 96% 3% 1% +0% 
 
Revenue bonds, totaling $202 million, accounted for 68% of the outstanding debt held by consolidated governments at the end of the last fiscal year. Outstanding general obligation borrowing amounted to $45 million or 15% of the outstanding debt. Other long-term borrowing equaled $36 million and outstanding lease pool borrowing totaled $14 million. 
 
Consolidated Debt Outstanding at End of Year by Type: FY 1999 
 
Short-term Lease pool Other long-term General obligation Revenue bond 
 
$14 $36 $45 
 
$202 
 
$0 $50 $100 $150 $200 $250 Millions ($) 
 
Water and sewer borrowing in the form of revenue bonds, totaling $128 million, accounted for 43% of the outstanding debt held by consolidated governments at the end of the past fiscal year. Revenue bond borrowing for all other uses accounted for an additional $67 million. General obligation borrowing for multi-purposes amounted to $39 million or 13% of the outstanding debt. 
 
Consolidated Debt Outstanding at End of Year by Amount: FY 1999 
 
Category Water and sewer All other Multi-purpose Water and sewer All other 
 
Type Revenue Revenue 
G.O. Other long-term Other long-term 
 
Amount ($) $128 million $67 million $39 million $20 million $16 million 
 
% of total 43% 22% 13% 7% 5% 
 
22 
 
 1999 Local Government Finance Highlights 
 
Consolidated Cash and Investment Assets 
At the end of the 1999 fiscal year, Georgia's consolidated governments held a total of $489 million in cash and investment assets. Since the end of the 1995 fiscal year, the amount of cash and investment assets held by consolidated governments has increased by almost 130%. 
 
Millions ($) 
 
Consolidated Cash and Investment Assets Held at End of Year: FY 1995 - FY 1999 
 
$800 $600 $400 $200 
$0 
 
'95 '96 '97 '98 '99 
 
Consolidated governments at the end of 1999 held 80% of their cash and investment assets in the form of all other funds  a total of $388 million. Assets held in bond funds accounted for $81 million while those held in sinking funds accounted for $20 million of the total amount held. 
 
Consolidated Cash and Investment Assets Held EOY by Type: FY 1999 
Sinking funds $20 
 
Bond funds 
 
$81 
 
All other funds 
 
$388 
 
$0 $100 $200 $300 $400 $500 Millions ($) 
 
23 
 
 1999 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 tax Other intergovernmental 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 administration 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 
 
A - 1 
 
 1999 Local Government Finance Highlights 
Appendix A: Data Categories 
 
DHR physical and mental health grants 2 Leisure Services 
Parks and recreation Libraries 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 
1  DeKalb and Fulton Counties only 2  County and consolidated governments 3  Consolidated and municipal governments 
 
Garbage and trash collection Garbage and trash disposal 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 
 
 1999 Local Government Finance Highlights 
Appendix B: County Local Government Finance Overview: FY 1999 
 
Total Revenues General Revenues Enterprise Fund Revenues 
Revenue Items General Revenues 
Property Taxes Real and personal property taxes All other property taxes 
Sales Taxes Local option sales tax MARTA Taxes Special purpose sales tax 
Excise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 
Licenses, permits and fees 
Intergovernmental revenues, by source State Federal Local 
Service charges and other revenues Service charge revenues Other revenues 
Enterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds 
 
Amount ($) 5,533,217,615 4,794,142,014 
739,075,601 
Amount ($) 4,794,142,014 1,798,091,882 1,407,197,941 
390,893,941 
1,391,875,119 464,131,972 250,661,589 677,081,558 
216,383,902 36,321,436 
133,305,520 29,753,986 12,520,285 4,482,675 
127,755,151 
462,488,839 345,097,729 
85,905,981 31,485,129 
797,547,121 160,587,089 636,960,032 
739,075,601 608,430,426 
0 455,389 4,926,935 97,710,539 27,552,312 
B - 1 
 
Per capita amount ($) 
756.86 655.77 101.09 
Per capita amount ($) 
655.77 245.95 192.48 
53.47 
190.39 63.49 34.29 92.61 
29.60 4.97 
18.23 4.07 1.71 0.61 
17.47 
63.26 47.20 11.75 
4.31 
109.09 21.97 87.13 
101.09 83.22 0.00 0.06 0.67 13.37 3.77 
 
Percent of total 100.0% 86.6% 13.4% 
Percent of total 
86.6% 32.5% 25.4% 
7.1% 25.2% 
8.4% 4.5% 12.2% 
3.9% 0.7% 2.4% 0.5% 0.2% 0.1% 
2.3% 
8.4% 6.2% 1.6% 0.6% 
14.4% 2.9% 
11.5% 
13.4% 11.0% 
0.0% 0.0% 0.1% 1.8% 0.5% 
 
 1999 Local Government Finance Highlights 
Appendix B: County Local Government Finance Overview: FY 1999 
 
Total Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs 
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 
Enterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds 
Debt Retirement and Interest Costs Debt retirement Interest costs 
 
Amount ($) 5,583,163,731 4,055,188,906 
839,584,606 688,390,219 
FY 1999 
4,055,188,906 643,337,081 289,779,608 939,938,413 77,686,327 516,151,701 177,872,128 69,009,920 287,690,887 1,810,479 165,124,947 886,787,415 
839,584,606 646,664,542 
0 527,775 12,804,648 131,337,360 48,250,281 
688,390,219 538,578,631 149,811,588 
 
Per capita amount ($) 
763.69 554.69 114.84 
94.16 
Per capita amount ($) 
554.69 88.00 39.64 
128.57 10.63 70.60 24.33 9.44 39.35 0.25 22.59 
121.30 
114.84 88.45 0.00 0.07 1.75 17.96 6.60 
94.16 73.67 20.49 
 
Percent of total 
100.0% 72.6% 15.0% 12.3% 
Percent of total 
72.6% 11.5% 
5.2% 16.8% 
1.4% 9.2% 3.2% 1.2% 5.2% 0.0% 3.0% 15.9% 
15.0% 11.6% 
0.0% 0.0% 0.2% 2.4% 0.9% 
12.3% 9.6% 2.7% 
 
B - 2 
 
 1999 Local Government Finance Highlights 
 
Appendix B: County Local Government Finance Overview: FY 1999 
 
Debt Items 
Outstanding at beginning of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
Amount ($) 
2,579,462,832 1,428,852,808 
671,532,465 164,241,431 235,712,841 
79,123,287 
 
Per capita amount ($) 
352.83 195.45 
91.86 22.47 32.24 10.82 
 
Issued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
1,050,752,198 562,456,000 164,976,590 33,704,562 62,394,129 227,220,917 
 
143.73 76.94 22.57 4.61 8.53 31.08 
 
Retired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
538,578,631 175,919,137 
53,281,436 22,840,450 52,437,135 234,100,473 
 
73.67 24.06 
7.29 3.12 7.17 32.02 
 
Outstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
3,079,707,087 1,803,049,671 
783,945,077 174,998,147 245,464,214 
72,249,978 
 
421.26 246.63 107.23 
23.94 33.58 
9.88 
 
Interest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
149,811,588 83,595,122 36,926,162 7,503,834 15,105,271 6,681,199 
 
20.49 11.43 
5.05 1.03 2.07 0.91 
 
Cash and Investment Assets Amount held at end of year 
Held in sinking funds Held in bond funds Held inall other funds 
 
Amount ($) 
4,216,142,513 108,243,077 717,888,639 
3,390,010,797 
 
Per capita amount ($) 
576.70 14.81 98.20 
463.70 
 
B - 3 
 
Percent of total 100.0% 55.4% 26.0% 
6.4% 9.1% 3.1% 
100.0% 53.5% 15.7% 3.2% 5.9% 21.6% 
100.0% 32.7% 9.9% 4.2% 9.7% 43.5% 
100.0% 58.5% 25.5% 5.7% 8.0% 2.3% 
100.0% 55.8% 24.6% 5.0% 10.1% 4.5% 
Percent of total 100.0% 
2.6% 17.0% 80.4% 
 
 1999 Local Government Finance Highlights 
Appendix C: Municipal Local Government Finance Overview: FY 1999 
 
Total Revenues General Revenues Enterprise Fund Revenues 
Revenue Items General Revenues 
Property Taxes Real and personal property taxes All other property taxes 
Sales Taxes Local option sales tax MARTA Taxes Special purpose sales tax 
Excise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 
Licenses, permits and fees 
Intergovernmental revenues, by source State Federal Local 
Service charges and other revenues Service charge revenues Other revenues 
Enterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds 
 
Amount ($) 4,044,234,886 1,979,895,881 2,064,339,005 
Amount ($) 1,979,895,881 
438,565,597 383,892,029 
54,673,568 
397,238,639 337,020,503 
616,438 59,601,698 
357,906,150 60,813,476 91,479,158 65,932,196 
134,996,467 4,684,853 
118,573,792 
193,009,473 82,275,642 70,361,876 40,371,955 
474,602,230 160,356,261 314,245,969 
2,064,339,005 714,174,253 596,992,086 222,998,505 382,796,661 86,627,955 60,749,545 
C - 1 
 
Per capita amount ($) 
1,550.78 759.20 791.58 
Per capita amount ($) 
759.20 168.17 147.21 
20.96 
152.32 129.23 
0.24 22.85 
137.24 23.32 35.08 25.28 51.76 1.80 
45.47 
74.01 31.55 26.98 15.48 
181.99 61.49 
120.50 
791.58 273.85 228.92 
85.51 146.79 
33.22 23.29 
 
Percent of total 100.0% 49.0% 51.0% 
Percent of total 
49.0% 10.8% 
9.5% 1.4% 9.8% 8.3% 0.0% 1.5% 
8.8% 1.5% 2.3% 1.6% 3.3% 0.1% 
2.9% 
4.8% 2.0% 1.7% 1.0% 
11.7% 4.0% 7.8% 
51.0% 17.7% 14.8% 
5.5% 9.5% 2.1% 1.5% 
 
 1999 Local Government Finance Highlights 
Appendix C: Municipal Local Government Finance Overview: FY 1999 
 
Total Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs 
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 
Enterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds 
Debt Retirement and Interest Costs Debt retirement Interest costs 
 
Amount ($) 4,590,877,277 1,850,679,591 2,043,493,319 
696,704,367 
FY 1999 
1,850,679,591 305,397,430 32,562,520 652,128,183 69,141,948 9,965,807 114,606,314 99,742,843 169,607,528 31,412,144 114,382,505 251,732,369 
2,043,493,319 902,331,015 501,893,696 181,735,114 264,631,065 123,240,242 69,662,187 
696,704,367 487,187,498 209,516,869 
 
Per capita amount ($) 
1,784.45 719.35 794.30 270.81 
Per capita amount ($) 
719.35 118.71 
12.66 253.48 
26.88 3.87 
44.55 38.77 65.93 12.21 44.46 97.85 
794.30 350.73 195.08 
70.64 102.86 
47.90 27.08 
270.81 189.37 
81.44 
 
Percent of total 
100.0% 40.3% 44.5% 15.2% 
Percent of total 
40.3% 6.7% 0.7% 
14.2% 1.5% 0.2% 2.5% 2.2% 3.7% 0.7% 2.5% 5.5% 
44.5% 19.7% 10.9% 
4.0% 5.8% 2.7% 1.5% 
15.2% 10.6% 
4.6% 
 
C - 2 
 
 1999 Local Government Finance Highlights 
 
Appendix C: Municipal Local Government Finance Overview: FY 1999 
 
Debt Items 
Outstanding at beginning of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
Amount ($) 
3,749,179,279 2,545,042,359 
635,068,303 347,054,531 212,745,705 
9,268,381 
 
Per capita amount ($) 
1,437.64 975.91 243.52 133.08 81.58 3.55 
 
Issued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
477,119,860 127,333,376 130,026,350 
52,250,848 148,231,835 
19,277,451 
 
182.95 48.83 49.86 20.04 56.84 7.39 
 
Retired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
487,187,498 161,448,739 128,439,716 
39,521,391 141,952,877 
15,824,775 
 
186.81 61.91 49.25 15.15 54.43 6.07 
 
Outstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
3,733,879,888 2,506,439,880 
636,340,395 359,738,826 218,639,323 
12,721,464 
 
1,431.77 961.11 244.01 137.94 83.84 4.88 
 
Interest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
209,516,869 136,280,338 
45,264,492 15,710,862 11,472,851 
788,326 
 
80.34 52.26 17.36 
6.02 4.40 0.30 
 
Cash and Investment Assets Amount held at end of year 
Held in sinking funds Held in bond funds Held inall other funds 
 
Amount ($) 
2,676,249,067 252,732,061 426,301,319 
1,997,215,687 
 
Per capita amount ($) 
1,026.22 96.91 
163.47 765.84 
 
Percent of total 100.0% 67.9% 16.9% 
9.3% 5.7% 0.2% 
100.0% 26.7% 27.3% 11.0% 31.1% 4.0% 
100.0% 33.1% 26.4% 8.1% 29.1% 3.2% 
100.0% 67.1% 17.0% 9.6% 5.9% 0.3% 
100.0% 65.0% 21.6% 7.5% 5.5% 0.4% 
Percent of total 100.0% 
9.4% 15.9% 74.6% 
 
C - 3 
 
 1999 Local Government Finance Highlights 
Appendix D: Consolidated Local Government Finance Overview: FY 1999 
 
Total Revenues General Revenues Enterprise Fund Revenues 
Revenue Items General Revenues 
Property Taxes Real and personal property taxes All other property taxes 
Sales Taxes Local option sales tax MARTA Taxes Special purpose sales tax 
Excise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 
Licenses, permits and fees 
Intergovernmental revenues, by source State Federal Local 
Service charges and other revenues Service charge revenues Other revenues 
Enterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds 
 
Amount ($) 548,392,252 457,728,555 90,663,697 
Amount ($) 457,728,555 111,082,677 81,152,226 29,930,451 
146,820,585 73,428,228 0 73,392,357 
52,416,248 7,713,543 
17,037,767 6,536,244 
20,534,706 593,988 
18,435,598 
52,815,118 42,969,288 
8,229,278 1,616,552 
76,158,329 20,744,843 55,413,486 
90,663,697 62,335,973 
0 0 8,708,300 10,415,570 9,203,854 
D - 1 
 
Per capita amount ($) 
1,184.42 988.60 195.82 
Per capita amount ($) 
988.60 239.92 175.27 
64.64 
317.10 158.59 
0.00 158.51 
113.21 16.66 36.80 14.12 44.35 1.28 
39.82 
114.07 92.81 17.77 3.49 
164.49 44.80 
119.68 
195.82 134.63 
0.00 0.00 18.81 22.50 19.88 
 
Percent of total 100.0% 83.5% 16.5% 
Percent of total 
83.5% 20.3% 14.8% 
5.5% 26.8% 13.4% 
0.0% 13.4% 
9.6% 1.4% 3.1% 1.2% 3.7% 0.1% 
3.4% 
9.6% 7.8% 1.5% 0.3% 
13.9% 3.8% 
10.1% 
16.5% 11.4% 
0.0% 0.0% 1.6% 1.9% 1.7% 
 
 1999 Local Government Finance Highlights 
Appendix D: Consolidated Local Government Finance Overview: FY 1999 
 
Total Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs 
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 
Enterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds 
Debt Retirement and Interest Costs Debt retirement Interest costs 
 
Amount ($) 530,436,677 383,392,273 94,401,181 52,643,223 
FY 1999 
383,392,273 51,105,458 19,447,242 
122,358,366 12,251,774 39,662,113 23,581,688 11,218,831 25,741,831 0 10,270,876 67,754,094 
94,401,181 58,055,192 
0 0 11,470,331 9,701,907 15,173,751 
52,643,223 37,941,730 14,701,493 
 
Per capita amount ($) 
1,145.64 828.05 203.89 113.70 
Per capita amount ($) 
828.05 110.38 
42.00 264.27 
26.46 85.66 50.93 24.23 55.60 
0.00 22.18 146.34 
203.89 125.39 
0.00 0.00 24.77 20.95 32.77 
113.70 81.95 31.75 
 
Percent of total 
100.0% 72.3% 17.8% 9.9% 
Percent of total 
72.3% 9.6% 3.7% 
23.1% 2.3% 7.5% 4.4% 2.1% 4.9% 0.0% 1.9% 
12.8% 
17.8% 10.9% 
0.0% 0.0% 2.2% 1.8% 2.9% 
9.9% 7.2% 2.8% 
 
D - 2 
 
 1999 Local Government Finance Highlights 
 
Appendix D: Consolidated Local Government Finance Overview: FY 1999 
 
Debt Items 
Outstanding at beginning of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
Amount ($) 
287,175,934 174,395,665 
57,850,000 37,469,290 17,460,979 
0 
 
Per capita amount ($) 
620.24 376.66 124.94 
80.93 37.71 
0.00 
 
Percent of total 
100.0% 60.7% 20.1% 13.0% 6.1% 0.0% 
 
Issued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
47,591,660 45,575,000 
0 456,609 1,560,051 
0 
 
102.79 98.43 0.00 0.99 3.37 0.00 
 
100.0% 95.8% 0.0% 1.0% 3.3% 0.0% 
 
Retired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
37,941,730 18,156,819 12,995,000 
1,888,798 4,901,113 
0 
 
81.95 39.22 28.07 
4.08 10.59 
0.00 
 
100.0% 47.9% 34.2% 5.0% 12.9% 0.0% 
 
Outstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
296,825,864 201,813,846 
44,855,000 36,037,101 14,119,917 
0 
 
641.08 435.88 
96.88 77.83 30.50 
0.00 
 
100.0% 68.0% 15.1% 12.1% 4.8% 0.0% 
 
Interest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
 
14,701,493 9,388,768 2,511,275 2,125,143 676,307 0 
 
31.75 20.28 
5.42 4.59 1.46 0.00 
 
100.0% 63.9% 17.1% 14.5% 4.6% 0.0% 
 
Cash and Investment Assets Amount held at end of year 
Held in sinking funds Held in bond funds Held inall other funds 
 
Amount ($) 
488,748,762 19,635,706 80,720,063 
388,392,993 
 
Per capita amount ($) 
1,055.60 42.41 
174.34 838.85 
 
Percent of total 
100.0% 4.0% 
16.5% 79.5% 
 
D - 3 
 
 1999 Local Government Finance Highlights 
 
Appendix E. County and Consolidated Governments Included in the 1999 Local Government Finance Highlights 
 
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 
 
County 
42 Crisp 43 Dade 44 Dawson 45 Decatur 46 DeKalb 47 Dodge 48 Dooly 49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 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 
 
Responded to 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 
 
County 
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 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 
 
Responded to survey 
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 
 
E - 1 
 
 1999 Local Government Finance Highlights 
 
Appendix E. County and Consolidated Governments Included in the 1999 Local Government Finance Highlights 
 
County 
124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 
 
Responded to survey 
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 
 
County 
136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker 147 Walton 
 
Responded to to survey 
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 
 
County 
148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth 
 
Responded to survey 
Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 
 
* - Consolidated county/city government 
 
E - 2 
 
 1999 Local Government Finance Highlights 
 
Appendix F. Municipal Governments Included in the 1999 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 
 
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 No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes 
 
Municipality 
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 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 
 
Responded to to survey 
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 
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 111 Coleman 112 College Park 113 Collins 114 Colquitt 115 Comer 116 Commerce 117 Concord 118 Conyers 119 Coolidge 120 Cordele 121 Cornelia 122 Covington 123 Crawford 
 
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 
 
F - 1 
 
 1999 Local Government Finance Highlights 
 
Appendix F. Municipal Governments Included in the 1999 Local Government Finance Highlights 
 
Municipality 
124 Crawfordville 125 Culloden 126 Cumming 127 Cusseta 128 Cuthbert 129 Dacula 130 Dahlonega 131 Daisy 132 Dallas 133 Dalton 134 Damascus 135 Danielsville 136 Danville 137 Darien 138 Dasher 139 Davisboro 140 Dawson 141 Dawsonville 142 Dearing 143 Decatur 144 Deepstep 145 Demorest 146 Denton 147 DeSoto 148 Dexter 149 Dillard 150 Doerun 151 Donalsonville 152 Dooling 153 Doraville 154 Douglas 155 Douglasville 156 Dublin 157 Dudley 158 Duluth 159 DuPont 160 East Dublin 161 East Ellijay 162 East Point 163 Eastman 164 Eatonton 
 
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 
 
Municipality 
 
Responded to to survey 
 
165 Edgehill 
 
Yes 
 
166 Edison 
 
Yes 
 
167 Elberton 
 
Yes 
 
168 Ellaville 
 
Yes 
 
169 Ellenton 
 
Yes 
 
170 Ellijay 
 
Yes 
 
171 Emerson 
 
Yes 
 
172 Enigma 
 
Yes 
 
173 Ephesus 
 
Yes 
 
174 Eton 
 
Yes 
 
175 Euharlee 
 
Yes 
 
176 Fairburn 
 
Yes 
 
177 Fairmount 
 
Yes 
 
178 Fargo 
 
Yes 
 
179 Fayetteville 
 
Yes 
 
180 Fitzgerald 
 
Yes 
 
181 Flemington 
 
Yes 
 
182 Flovilla 
 
Yes 
 
183 Flowery Branch 
 
Yes 
 
184 Folkston 
 
Yes 
 
185 Forest Park 
 
Yes 
 
186 Forsyth 
 
Yes 
 
187 Fort Gaines 
 
Yes 
 
188 Fort Oglethorpe 
 
Yes 
 
189 Fort Valley 
 
Yes 
 
190 Franklin 
 
Yes 
 
191 Franklin Springs 
 
Yes 
 
192 Funston 
 
Yes 
 
193 Gainesville 
 
Yes 
 
194 Garden City 
 
Yes 
 
195 Garfield 
 
Yes 
 
196 Gay 
 
Yes 
 
197 Geneva 
 
Yes 
 
198 Georgetown 
 
Yes 
 
199 Gibson 
 
Yes 
 
200 Gillsville 
 
Yes 
 
201 Girard 
 
Yes 
 
202 Glennville 
 
Yes 
 
203 Glenwood 
 
Yes 
 
204 Good Hope 
 
Yes 
 
205 Gordon 
 
Yes 
 
Municipality 
206 Graham 207 Grantville 208 Gray 209 Grayson 210 Greensboro 211 Greenville 212 Griffin 213 Grovetown 214 Gum Branch 215 Guyton 216 Hagan 217 Hahira 218 Hamilton 219 Hampton 220 Hapeville 221 Haralson 222 Harlem 223 Harrison 224 Hartwell 225 Hawkinsville 226 Hazlehurst 227 Helen 228 Helena 229 Hephzibah 230 Hiawassee 231 Higgston 232 Hiltonia 233 Hinesville 234 Hiram 235 Hoboken 236 Hogansville 237 Holly Springs 238 Homeland 239 Homer 240 Homerville 241 Hoschton 242 Hull 243 Ideal 244 Ila 245 Iron City 246 Irwinton 
 
Responded to survey 
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 
 
F - 2 
 
 1999 Local Government Finance Highlights 
 
Appendix F. Municipal Governments Included in the 1999 Local Government Finance Highlights 
 
Municipality 
247 Ivey 248 Jackson 249 Jacksonville 250 Jakin 251 Jasper 252 Jefferson 253 Jeffersonville 254 Jenkinsburg 255 Jersey 256 Jesup 257 Jonesboro 258 Junction City 259 Kennesaw 260 Keysville 261 Kingsland 262 Kingston 263 Kite 264 LaFayette 265 LaGrange 266 Lake City 267 Lake Park 268 Lakeland 269 Lavonia 270 Lawrenceville 271 Leary 272 Leesburg 273 Lenox 274 Leslie 275 Lexington 276 Lilburn 277 Lilly 278 Lincolnton 279 Lithia Springs 280 Lithonia 281 Locust Grove 282 Loganville 283 Lone Oak 284 Lookout Mountain 285 Louisville 286 Lovejoy 287 Ludowici 
 
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 No Yes 
 
Municipality 
288 Lula 289 Lumber City 290 Lumpkin 291 Luthersville 292 Lyerly 293 Lyons 294 Macon 295 Madison 296 Manassas 297 Manchester 298 Mansfield 299 Marietta 300 Marshallville 301 Martin 302 Maxeys 303 Maysville 304 McCaysville 305 McDonough 306 McIntyre 307 McRae 308 Meansville 309 Meigs 310 Menlo 311 Metter 312 Midville 313 Midway 314 Milan 315 Milledgeville 316 Millen 317 Milner 318 Mineral Bluff 319 Mitchell 320 Molena 321 Monroe 322 Montezuma 323 Monticello 324 Montrose 325 Moreland 326 Morgan 327 Morganton 328 Morrow 
 
Responded to to survey 
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 No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 
 
Municipality 
 
Responded to survey 
 
329 Morven 
 
Yes 
 
330 Moultrie 
 
Yes 
 
331 Mount Airy 
 
Yes 
 
332 Mount Vernon 
 
Yes 
 
333 Mount Zion 
 
Yes 
 
334 Mountain City 
 
Yes 
 
335 Mountain Park 
 
Yes 
 
336 Nahunta 
 
Yes 
 
337 Nashville 
 
Yes 
 
338 Nelson 
 
Yes 
 
339 Newborn 
 
Yes 
 
340 Newington 
 
Yes 
 
341 Newnan 
 
Yes 
 
342 Newton 
 
Yes 
 
343 Nicholls 
 
Yes 
 
344 Nicholson 
 
Yes 
 
345 Norcross 
 
Yes 
 
346 Norman Park 
 
Yes 
 
347 North High Shoals 
 
Yes 
 
348 Norwood 
 
Yes 
 
349 Nunez 
 
Yes 
 
350 Oak Park 
 
Yes 
 
351 Oakwood 
 
Yes 
 
352 Ochlocknee 
 
Yes 
 
353 Ocilla 
 
Yes 
 
354 Oconee 
 
Yes 
 
355 Odum 
 
Yes 
 
356 Offerman 
 
Yes 
 
357 Oglethorpe 
 
Yes 
 
358 Oliver 
 
Yes 
 
359 Omega 
 
Yes 
 
360 Orchard Hill 
 
Yes 
 
361 Oxford 
 
Yes 
 
362 Palmetto 
 
Yes 
 
363 Parrott 
 
Yes 
 
364 Patterson 
 
Yes 
 
365 Pavo 
 
Yes 
 
366 Payne City 
 
Yes 
 
367 Peachtree City 
 
Yes 
 
368 Pearson 
 
Yes 
 
369 Pelham 
 
Yes 
 
F - 3 
 
 1999 Local Government Finance Highlights 
 
Appendix F. Municipal Governments Included in the 1999 Local Government Finance Highlights 
 
Municipality 
370 Pembroke 371 Pendergrass 372 Perry 373 Pine Lake 374 Pine Mountain 375 Pinehurst 376 Pineview 377 Pitts 378 Plains 379 Plainville 380 Pooler 381 Port Wentworth 382 Portal 383 Porterdale 384 Poulan 385 Powder Springs 386 Preston 387 Pulaski 388 Quitman 389 Ranger 390 Ray City 391 Rayle 392 Rebecca 393 Register 394 Reidsville 395 Remerton 396 Rentz 397 Resaca 398 Rest Haven 399 Reynolds 400 Rhine 401 Riceboro 402 Richland 403 Richmond Hill 404 Riddleville 405 Rincon 406 Ringgold 407 Riverdale 408 Riverside 409 Roberta 410 Rochelle 
 
Responded to survey 
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 No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 
 
Municipality 
 
Responded to to survey 
 
411 Rockmart 
 
Yes 
 
412 Rocky Ford 
 
Yes 
 
413 Rome 
 
Yes 
 
414 Roopville 
 
Yes 
 
415 Rossville 
 
Yes 
 
416 Roswell 
 
Yes 
 
417 Royston 
 
Yes 
 
418 Rutledge 
 
Yes 
 
419 Sale City 
 
Yes 
 
420 Sandersville 
 
Yes 
 
421 Santa Claus 
 
Yes 
 
422 Sardis 
 
Yes 
 
423 Sasser 
 
Yes 
 
424 Savannah 
 
Yes 
 
425 Scotland 
 
Yes 
 
426 Screven 
 
Yes 
 
427 Senoia 
 
Yes 
 
428 Shady Dale 
 
Yes 
 
429 Sharon 
 
Yes 
 
430 Sharpsburg 
 
Yes 
 
431 Shellman 
 
Yes 
 
432 Shiloh 
 
Yes 
 
433 Siloam 
 
Yes 
 
434 Sky Valley 
 
Yes 
 
435 Smithville 
 
Yes 
 
436 Smyrna 
 
Yes 
 
437 Snellville 
 
Yes 
 
438 Social Circle 
 
Yes 
 
439 Soperton 
 
Yes 
 
440 Sparks 
 
Yes 
 
441 Sparta 
 
Yes 
 
442 Springfield 
 
Yes 
 
443 St. Marys 
 
Yes 
 
444 Stapleton 
 
Yes 
 
445 Statesboro 
 
Yes 
 
446 Statham 
 
Yes 
 
447 Stillmore 
 
Yes 
 
448 Stockbridge 
 
Yes 
 
449 Stone Mountain 
 
Yes 
 
450 Sugar Hill 
 
Yes 
 
451 Summertown 
 
Yes 
 
Municipality 
452 Summerville 453 Sumner 454 Sunny Side 455 Surrency 456 Suwanee 457 Swainsboro 458 Sycamore 459 Sylvania 460 Sylvester 461 Talbotton 462 Talking Rock 463 Tallapoosa 464 Tallulah Falls 465 Talmo 466 Tarrytown 467 Taylorsville 468 Temple 469 Tennille 470 Thomaston 471 Thomasville 472 Thomson 473 Thunderbolt 474 Tifton 475 Tiger 476 Tignall 477 Toccoa 478 Toomsboro 479 Trenton 480 Trion 481 Tunnell Hill 482 Turin 483 Twin City 484 Ty Ty 485 Tybee Island 486 Tyrone 487 Unadilla 488 Union City 489 Union Point 490 Uvalda 491 Valdosta 492 Varnell 
 
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 
 
F - 4 
 
 1999 Local Government Finance Highlights 
 
Appendix F. Municipal Governments Included in the 1999 Local Government Finance Highlights 
 
Municipality 
493 Vernonburg 494 Vidalia 495 Vidette 496 Vienna 497 Villa Rica 498 Waco 499 Wadley 500 Waleska 501 Walnut Grove 502 Walthourville 503 Warm Springs 504 Warner Robins 505 Warrenton 506 Warwick 
 
Responded to survey 
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 
 
Municipality 
507 Washington 508 Watkinsville 509 Waverly Hall 510 Waycross 511 Waynesboro 512 West Point 513 Weston 514 Whigham 515 White 516 White Plains 517 Whitesburg 518 Willacoochee 519 Williamson 520 Winder 
 
Responded to to survey 
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 
 
Municipality 
521 Winterville 522 Woodbine 523 Woodbury 524 Woodland 525 Woodstock 526 Woodville 527 Woolsey 528 Wrens 529 Wrightsville 530 Yatesville 531 Young Harris 532 Zebulon 
 
Responded to survey 
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 
 
F - 5 
 
 GEORGIA DEPARTMENT OF 
COMMUNITY AFFAIRS 
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231 
(404) 679-4940 www.dca.state.ga.us Publication Number: 0266 
Printed on recycled paper