Georgia local government finance, 2000: highlights

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GEORGIA LOCAL GOVERNMENT FINANCE
2000 HIGHLIGHTS
Georgia Department of Community Affairs October 2001

2000 Local Government Finance Highlights
Table of Contents
Executive Summary ................................................................................................................... i County Government Finances: FY 2000 .................................................................................... 1 Municipal Government Finances: FY 2000 ................................................................................ 8 Consolidated Government Finances: FY 2000 ......................................................................... 16 Appendix A: Data Categories ................................................................................................ A-1 Appendix B: County Government Finance Overview: FY 2000 ............................................. B-1 Appendix C: Municipal Government Finance Overview: FY 2000 ..........................................C-1 Appendix D: Consolidated Government Finance Overview: FY 2000 .................................... D-1 Appendix E: Counties Included in the 2000 Local Government Finance Survey .................... E-1 Appendix F: Municipalities Included in the 2000 Local Government Finance Survey ............ F-1

2000 Local Government Finance Highlights
Executive Summary
Revenues of county governments totaled $5.9 billion in FY 2000. General revenue collections totaled $5.1 billion, while enterprise funds generated $805 million.
Municipal governments reported total revenue collections amounting to $4.3 billion in the 2000 fiscal year. Collections from general revenues amounted to $2.1 billion, while cities received $2.3 from the collection of enterprise funds.
The three consolidated county and city governments realized total revenues of $568 million in the 2000 fiscal year. Consolidated governments reported a total of $477 million from general revenues and $92 million from enterprise fund revenues.
Counties reported total expenditures exceeding $6 billion in FY 2000. County general expenditures amounted to $4.3 billion while expenditures from enterprise funds totaled $1.1 billion and debt service costs amounted to $646 million.
Municipal total expenditures amounted to $4.7 billion in the fiscal year. General expenditures for cities were slightly less than $2 billion compared to $2.3 billion for enterprise funds. Debt service costs for municipalities amounted to $475 million.
Consolidated governments spent a total of $622 million in the last fiscal year, a significant increase from the $527 million reported in FY 1999. General expenditures totaled $440 million; expenditures from enterprise funds amounted to $117 million and debt service costs for the consolidated governments equaled $65 million.
Counties held a total of $3.6 billion in outstanding debt at the end of the 2000 fiscal year, an increase over the $3.1 billion reported at the end of the previous year. During the year counties issued a total of $966 million in new debt. Counties retired $483 million in old debt during FY 2000. Interest payments on debt amounted to a reported $163 million during the fiscal year.
At the end of the fiscal year, municipalities held outstanding debt totaling $5.2 billion. During the year municipalities issued a total of $1.6 billion in new debt. The majority of this debt, $1.1 billion, was issued by the City of Atlanta in the form of revenue bonds for water and sewer system improvements. In addition, municipalities retired a total of $274 million during the year while interest payments made on debt equaled $201 million.
Consolidated governments reported a total of $289 million in outstanding debt at the end of FY 2000. During the year, the three consolidated governments issued a total of $43 million in new debt of all types. During FY 2000, consolidated governments retired a total of $52 million in old debt. Interest payments on debt amounted to a reported $13 million in 2000.
At the end of the fiscal year counties held a total of $4.7 billion in cash and investment assets.
Municipalities held a total of $3.4 billion in cash and investment assets at the end of the fiscal year.
The three consolidated governments reported cash and investment assets amounting to $549 million at the end of the fiscal year.
At the end of the 2000 fiscal year, Georgia's local governments held a total of $8.7 billion in all forms of cash and investment assets.
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2000 Local Government Finance Highlights
County Government Finances: 2000
During the 2000 fiscal year, Georgia's county government generated total revenues amounting to almost $5.9 billion, an increase over the $5.5 billion reported in the 1999 fiscal year. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $5.1 billion while revenues from enterprise funds totaled $800 million.
Expenditures from all sources topped $6 billion during the last fiscal year. General expenditures totaled $4.3 billion while expenditures for enterprise fund activities amounted to $1.1 billion. Debt service costs added an additional $646 million to county expenditures.
At the end of the 2000 fiscal year, counties held a total of $3.6 billion in outstanding debt of all types. During the year counties issued just under $1 billion in new debt and retired a total of $483 million in old debt. Interest payments on debt during the year amounted to $163 million.
In addition, at the end of the fiscal year, counties held a total of $4.7 billion in cash and investment assets.

County General Revenues
Counties governments received a total of $5.1 billion in general revenues in FY 2000. General revenues make up the largest part of the county revenue dollar, claiming over 86% of all revenues received by counties in the last fiscal year.
Since FY 1996, general revenues have increase by over 25% from a level of $4 billion to the current level of $5.1 billion.

County General Revenues: FY 1996 - FY 2000
$8
$6
$4
$2
$0 '96 '97 '98 '99 '00

Billions ($) Billions ($)

County Local Tax Revenues:: FY 1996 - FY 2000
$6
$4
$2
$0 '96 '97 '98 '99 '00

Revenues received from local tax sources, such as property taxes, sales taxes and excise and special use taxes, totaled $3.6 billion during the past fiscal year, accounting for over 60% of all revenues received by counties. Since FY 1996, local tax revenues have remained fairly stable as a source of revenues for counties.

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2000 Local Government Finance Highlights
Receipts from local non-tax revenues amounted to $849 million in the past fiscal year, totaling 14% 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
.

County Local Non-tax Revenues: FY 1996 - FY 2000
$1,500
$1,000
$500
$0 '96 '97 '98 '99 '00

Millions ($) Millions ($)

County Intergovernmental Revenues: FY 1995 - FY 1999
$800 $600 $400 $200
$0 '96 '97 '98 '99 '00

During the last fiscal year, counties reported receiving $500 million in intergovernmental revenues amounting to 8% of total county revenue collections in FY 2000.

Counties received $364 million in funds from state government sources in FY 2000 or just over 6% of total revenues. Federal funds totaled $96 million or less than 2% of all county revenues. Revenues received from other local governments amounted to less than 1% of all revenues or just $40 million.

County Intergovernmental Revenues, by Type: FY 1996 FY 2000 (Millions of Dollars)

Source State Federal Other local

FY 1996 $281 $66 $30

FY 1997 $282 $49 $28

FY 1998 $310 $63 $28

FY 1999 $345 $86 $31

FY 2000 $364 $96 $40

2

2000 Local Government Finance Highlights Revenues from property taxes
amounted to just under $2 billion or 35% of total county revenues in FY 2000. Revenues from sales taxes amounted to $1.4 billion or 25% of total revenues. Revenues from property taxes and sales taxes accounted for over 60% of the county revenue dollar in the past fiscal year. Revenues from other sources totaled $677 million and intergovernmental revenues accounted for $499 million.

County General Revenues: FY 2000 (Millions $)

Licenses, permits Service charges
Excise, special use Intergovt.
Other revenues Sales taxes
Property taxes

$146 $172 $224
$500 $677

$1,380 $1,978

$0

$1,000

$2,000

County Expenditures
Georgia's counties reported expenditures amounting to $6 billion in FY 2000. Since FY 1996 county expenditures have risen from a level of $4.7 billion to the current amount.

Billions ($)

County Total Expenditures: FY 1996 - FY 2000
$10 $8 $6 $4 $2 $0 '96 '97 '98 '99 '00

County General Expenditures
General expenditures for counties amounted to $4.3 billion in the last fiscal year. In the years since FY 1996, general expenditures have grown from a level of $3.3 billion to the current level. General expenditures account for almost threequarters of total county spending.

Billions ($)

County General Expenditures: FY 1996 - FY 2000
$6
$4
$2
$0 '96 '97 '98 '99 '00

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2000 Local Government Finance Highlights

County General Expenditures, by Category: FY 2000

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

Amount ($) $1.03 billion $675 million $538 million $316 million $299 million $190 million $170 million $92 million $68 million
$1 million

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

Spending for public safety by counties topped $1 billion for the first time, amounting to 17% of total spending. Administration costs totaled $675 million, amounting to 11% of total expenditures. Health and human services expenditures totaled $538 million in the fiscal year. Expenditures for courts amounted to $316 million or just 5% of total spending while spending for highways, streets and drainage amounted to $299 million.

County Capital Expenditures: FY 1996 - FY 2000
$1,500
$1,000
$500
$0 '96 '97 '98 '99 '00

Capital expenditures, spending for the purchase of equipment, land and structures, and construction, totaled $942 million in the past fiscal year. Capital spending accounted for 16% of total spending in FY 2000.

Millions ($) Millions ($)

County Debt Service Costs
Debt services costs in the last fiscal year, FY 2000, amounted to $646 million or 11% of the total amount spent by counties during the year.
In the fiscal year, debt retirement accounted for $483 million in spending while interest costs on debt claimed $163 million of the total debt service costs.
4

County Debt Service Costs: FY 1996 - FY 2000
$1,500
$1,000
$500
$0 '96 '97 '98 '99 '00

2000 Local Government Finance Highlights
Finances of County Enterprise Funds
County enterprise fund revenues in FY 2000 totaled $805 million, an increase over the $739 million reported in the previous year. Revenues from enterprise funds accounted for 14% of total county revenues in the fiscal year.

Millions ($)

County Enterprise Fund Revenues: FY 1996 - FY 2000
$1,200
$800
$400
$0 '96 '97 '98 '99 '00

Revenues from county water and sewer systems, totaling $667 million, accounted for 12% of the total county revenue dollar. Revenues from solid waste systems amounted to $105 million, just 2% of the revenue dollar. Revenues from other enterprise funds accounted for an additional $26 while airport revenues totaled $6 million. Revenues from gas supply systems amounted to less than $500,000.

Revenues of County Enterprise Funds, by Type: FY 2000

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

Amount ($) $667 million $105 million $27 million
$6 million $500,000

% of total 12% 2% +0% +0% +0%

Millions ($)

County Enterprise Fund Expenditures: FY 1996 - FY 2000
$1,500
$1,000
$500
$0 '96 '97 '98 '99 '00

Expenditures from enterprise funds totaled $1.1 billion in FY 2000, an increase over the $840 million reported in the previous year. Overall, enterprise fund expenditures accounted for just 18% of total county spending in the past fiscal year.

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2000 Local Government Finance Highlights

Expenditures from County Enterprise Funds, by Type: FY 2000

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

Amount ($) $906 million $106 million $52 million $13 million
$940,000

% of total 15% 2% 1% +0% +0%

Spending for county water and sewer systems totaled $906 million in the fiscal year, or 15% of the county spending dollar. Spending for solid waste systems totaled $106 million while expenditures from other enterprise fund accounts totaled an additional $52 million, less than 1% of total county spending. Spending for the one county gas system equaled less than slightly less than $1 million.

County Debt Patterns
During FY 2000, counties reported issuing a total of $967 million in new debt of all forms, a decrease over the $1 billion reported in the previous fiscal year. Since FY 1996, counties have issued $3.8 billion in debt.
At the end of the fiscal year, counties held a total of $3.6 billion in all forms of debt. The amount of debt outstanding at the end of the fiscal year has actually slightly decreased from a level of $3.7 billion in FY 1996 to the current level.

Billions ($)

County Debt Issued and Amount Outstanding EOY: FY 1996 - FY 2000

$4 $3

$2

$1

$0

'96

'97

'98

'99

'00

Issued ($)

Outstanding EOY ($)

County Debt Issued by Type: FY 2000

Other long-term G.O. debt Short-term
Lease purchase Revenue bond

$36 $69

$245 $260 $357

$0

$250

$500

Millions ($)

In FY 2000 counties issued a total of $357 million in new revenue bond debt. Lease purchase borrowing amounted to an additional $260 million. These two forms of borrowing accounted for almost two-thirds of the debt issued by counties in FY 2000. Short-term borrowing totaled $245 million while general obligation borrowing accounted for $69 million. Other-long term borrowing accounted for $36 million.

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2000 Local Government Finance Highlights

During the 2000 fiscal year, short-term borrowing for all purposes amounted to $245 million or 25% of all county borrowing. Borrowing in the form of revenue bonds for water and sewer systems amounted to $245 million while lease pool borrowing for all other purposes accounted for an additional $174 million. Revenue bond borrowing for all other purposes amounted to $109 million.

County Debt Issued by Purpose by Amount: FY 2000

Category Short-term Water & sewer system All other All other Water & sewer system Public buildings

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

Amount ($) $245 million $245 million $174 million $109 million $57 million $42 million

% of total 25% 25% 18% 11% 6% 4%

Counties at the end of the fiscal year held a total of $2.1 billion in revenue bond debt, almost 60% of the debt held by counties. Outstanding general obligation borrowing amounted to $761 million or 22% of the debt held by counties. Lease purchase borrowing claimed an additional $439 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 the fiscal year.

County Debt Outstanding at End of Year by Type: FY 2000

Short-term $80

Other long-term $188

Lease purchase

$439

General obligation

$761

Revenue bond

$2,117

$0

$1,000

$2,000

$3,000

Millions ($)

County Debt Outstanding at End of Year by Amount: FY 2000

Category Water and sewer All other All other Jails Public buildings Public buildings

Type Revenue Revenue Lease pool
G.O. G.O. Lease pool

Amount ($) $1.8 billion $244 million $225 million $187 million $158 million $109 million

% of total 49% 7% 6% 5% 4% 3%

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2000 Local Government Finance Highlights

At the end of the fiscal year, counties held a total of $1.8 billion in revenue bond debt for water and sewer systems. This amount accounted for almost half of the total debt outstanding at the end of the year.

County Cash and Investment Assets
At the end of FY 2000, counties held a total of $4.7 billion in cash and investment assets. Since the end of FY 1996, the amount of cash and investment and investment assets held by counties has increased from a level of $3 billion to the current level.

Billions ($)

County Cash and Investment Assets Held at End of Year: FY 1996 - FY 2000
$8 $6 $4 $2 $0
'96 '97 '98 '99 '00

County Cash and Investment Assets Held at End of Year by Type: FY 2000
Sinking funds $135

Bond funds

$754

All other funds $0

$3,846

$1,500

$3,000

Millions ($)

$4,500

Over 80% of the cash and investment assets held by counties were held in the form of all other funds, totaling $3.8 billion at the end of the year. Assets held in the form of bond funds amounted to $754 million (16%) and funds held in sinking funds equaled $135 million or only 3% of the total held at the end of the year.

Municipal Government Finances: 2000
In FY 2000, municipal revenues totaled $4.3 billion, an increase over the $4 billion reported in the previous fiscal year. General revenues totaled $2.1 billion while revenues from enterprise funds totaled $2.3 billion.
Spending by municipalities for all purposes during the year amounted to $4.7 billion, a slight increase over the $4.6 billion reported in the previous fiscal year. General expenditures amounted to just under $2 billion while expenditures from enterprise funds totaled $2.3 billion. Debt retirement and interest costs accounted for an additional $475 million in spending during the year.
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2000 Local Government Finance Highlights
At the end of the past fiscal year, municipalities held a total of $5.2 billion in outstanding debt, a marked increase over the $3.7 billion held at the end of the previous year. During the year, cities issued a total of $1.7 billion in new debt of all types. Also, during the year, cities retired a total of $274 million in old debt. Interest payments on debt during FY 2000 amounted to $201 million.
At the end of the 2000 fiscal year, municipalities reported holding a total of $3.4 billion in cash and investment assets, a significant increase from the amount of $2.7 billion held at the end of the previous year.

Municipal General Revenues
Municipalities received a total of $2.1 billion in general revenues billion in FY 2000. General revenues have risen from a level of $1.6 billion in FY 1996 to the amount reported in the past year.

Municipal General Revenues: FY 1996 - FY 2000
$4
$2

Billions ($)

$0 '96 '97 '98 '99 '00

Billions ($)

Municipal Local Tax Revenues: FY 1996 - FY 2000
$2
$1
$0 '96 '97 '98 '99 '00

Local tax revenues, which would consist primarily of property taxes, sales taxes and excise and special use taxes, generated a total of $1.3 billion for municipalities in the 2000 fiscal year. Local tax revenues have remained fairly stable as a percentage of total revenues for municipalities since FY 1996, accounting for around 30% of total county revenues.

Local non-tax revenues, which are composed primarily of revenues from service charges, totaled $433 million in the past fiscal year, down from the level of $475 million in the previous year. Local non-tax revenues amounted to 10% of total revenues in the past year.
9

Millions ($)

Municipal Local Non-tax Revenues: FY 1996 - FY 2000
$1,000
$750
$500
$250
$0 '96 '97 '98 '99 '00

2000 Local Government Finance Highlights

Millions ($)

Municipal Intergovernmental Revenues: FY 1996 - FY 2000
$400
$300
$200
$100
$0 '96 '97 '98 '99 '00

Georgia's cities received a total of $194 million from intergovernmental revenues in the past fiscal year. Intergovernmental revenues equaled less than 5% of total municipal revenues in FY 2000.
Funds received from the state government in the past year amounted to $82 million for cities. Federal funds received by cities totaled $72 million and funds received from other local

Municipal Intergovernmental Revenues, by Type: FY 1996 FY 2000 (Millions of Dollars)

Source State Federal Other local

FY 1996 $58 $55 $32

FY 1997 $63 $59 $36

FY 1998 $64 $166 $39

FY 1999 $82 $70 $40

FY 2000 $82 $72 $39

governments equaled $39 million.

Municipal Expenditures
Total expenditures for Georgia's municipalities in the past year totaled $4.7 billion, a slight increase over the $4.6 billion reported the previous year. Since FY 1996, total expenditures have increased from a level of $3.7 billion to the current level.

Billions ($)

Municipal Total Expenditures: FY 1996 - FY 2000
$8
$6
$4
$2
$0 '96 '97 '98 '99 '00

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2000 Local Government Finance Highlights

Municipal General Expenditures
General expenditures for cities amounted to $2 billion in FY 2000, an increase over the $1.9 billion reported in the previous year. General expenditures have been very stable for cities over the past five years, growing from $1.6 billion to the current level.

Billions ($)

Municipal General Expenditures: FY 1996 - FY 2000
$3
$2
$1
$0 '96 '97 '98 '99 '00

Municipal General Expenditures, by Category: FY 2000

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

Amount ($) $691 million $323 million $173 million $144 million $122 million $101 million $71 million $35 million $23 million $13 million

% of Total 15% 7% 4% 3% 3% 2% 1% 1% +0% +0%

Expenditures for public safety again claimed the largest share of the expenditure dollar for municipalities in the past year, amounting to $691 million or 15% of total municipal spending. Expenditures for administration totaled $323 million or 7% of total spending. Spending for highways, streets and drainage amounted to $173 million, 4% of the total spent by cities. The top three general spending categories accounted for over 25% of the total municipal spending.

Millions ($)

Municipal Capital Expenditures: FY 1996 - FY 2000
$500 $400 $300 $200 $100
$0 '96 '97 '98 '99 '00

Capital spending, those expenditures for the purchase of equipment, land and structures, and construction, amounted to $294 million in the past fiscal year, 6% of total city spending.
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2000 Local Government Finance Highlights

Municipal Debt Service Costs
Debt services costs in the 2000 fiscal year amounted to a total of $475 million or 6% of the total amount spent by municipalities. Debt service spending by cities has shown great swings from one year to the next.

Millions ($)

Municipal Debt Service Costs: FY 1996 - FY 2000
$1,000
$750
$500 $250
$0 '96 '97 '98 '99 '00

Finances of Municipal Enterprise Funds
Municipalities received a total of $2.3 billion in the past year from the revenues of enterprise funds. Enterprise fund revenues account for just over 52% of total municipal revenues.

Billions ($)

Municipal Enterprise Fund Revenues: FY 1996 - FY 2000
$4
$3
$2
$1
$0 '96 '97 '98 '99 '00

Revenues of Municipal Enterprise Funds, by Type: FY 2000

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

Amount ($) $775 million $641 million $423 million $238 million $113 million $82 million

% of total 18% 15% 10% 5% 3% 2%

Revenues from water and sewer systems totaled $775 million while electric supply system revenues amounted to $641 million. Revenues from airport systems, primarily Atlanta's
12

2000 Local Government Finance Highlights

Hartsfield International, equaled $423 million. Revenues from gas supply systems amounted to

$238 million, while solid waste system revenues equaled $113 million and other enterprise funds

generated $82 million in revenues for cities.

Expenditures from enterprise fund accounts totaled $2.3 billion in the past year, an increase over the $2 billion reported in the previous year. In the five-year period since FY 1996, spending from

Municipal Enterprise Fund Expenditures: FY 1996 - FY 2000
$4

enterprise funds has risen slightly from a level of

$3

$1.7 billion to the current $2.3 billion.
$2

Billions ($)

$1

$0 '96 '97 '98 '99 '00

Expenditures of Municipal Enterprise Funds, by Type: FY 2000

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

Amount ($) $969 million $550 million $316 million $211 million $121 million $103 million

% of total 21% 12% 7% 5% 3% 2%

Water and sewer supply systems incurred $969 million in expenditures for cities in the fiscal year. Expenditures from electric supply systems totaled $550 million while airport system expenditures totaled $316 million. Spending for gas supply systems amounted to $211 million and solid waste system expenses amounted to $121 million. Expenditures from other enterprise funds totaled an additional $103 million for cities.

Municipal Debt Patterns
Georgia's cities in the 2000 fiscal year issued a total of $1.6 billion in new debt of all types, a marked increase from the $479 million issued in FY 1999. The City of Atlanta alone issued a total of $1.1 billion in revenue bond debt for its water and sewer system. Since FY 1996, municipalities have issued a total of $3.7 billion in debt of all types.

Billions ($)

Municipal Debt Issued and Amount Outstanding EOY: FY 1996 - FY 2000
$6

$4

$2

$0

'96

'97

'98

'99

'00

Issued ($)

Outstanding EOY ($)

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2000 Local Government Finance Highlights
At the end of the 2000 fiscal year, cities held a total of $5.2 billion in outstanding debt. In FY 2000, the amount of debt outstanding at the end of the fiscal year increased by 38% over the amount held at the end of the previous year.

Municipal Debt Issued by Type: FY 2000

Short-term $20 G.O. bond $60 Lease purchase $76 Other long-term $80 Revenue bond

$0

$500

$1,000

Millions ($)

$1,400 $1,500

Over 86% of the debt issued by cities in the past fiscal year was issued in the form of revenue bond debt, totaling $1.4 billion. Other long-term borrowing amounted to $80 million and lease purchase borrowing totaled an additional $76 million. General obligation borrowing accounted for $60 million.

Almost 75% of the debt held by cities at the end of FY 2000 was held in the form of revenue bond debt totaling $3.8 billion. General obligation debt outstanding totaled $719 million while other long-term borrowing totaled $410 million. Outstanding lease purchase debt equaled an additional $259 million and outstanding short-term debt totaled just $16 million.

Municipal Debt Outstanding at EOY by Type: FY 2000

Short-term $16

Lease purchase $259

Other long-term

$410

G.O. bond

$719

Revenue bond

$3,769

$0 $1,000 $2,000 $3,000 $4,000 Millions ($)

Borrowing in the form of revenue bonds for water and sewer systems accounted for $1.3 billion of the new debt issued in the past fiscal year, over 80% of the total borrowing by cities in the year. Revenue bond borrowing for all other purposes totaled $76 million and other long-term borrowing for water and sewer systems accounted for $58 million. Borrowing in the form of

Municipal Debt Issued by Purpose by Amount: FY 2000

Category Water & sewer system All other Water & sewer system Multi-purpose All other

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

Amount ($) $1.3 billion $76 million $58 million $42 million $35 million

% of total 81% 5% 4% 3% 2%

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2000 Local Government Finance Highlights

general obligation bonds for multi-purposes accounted for an additional $42 million. Total borrowing for water and sewer systems amounted to $1.4 billion in the fiscal year.

Debt issued in the form of revenue bonds for water and sewer systems accounted for $2.6 billion or half of the debt outstanding at the end of the fiscal year. Revenue bond borrowing for airports, totaling $828 million, amounted to an additional 16% of the outstanding debt. Taken together, revenue bond borrowing for water and sewer systems and airports claimed over twothirds 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 $3 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 2000

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

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

Amount ($) $2.6 billion $828 million $433 million $369 million $200 million

% of total 50% 16% 8% 7% 4%

Municipal Cash and Investment Assets
Municipalities held a total of $3.4 billion in cash and investment assets at the end of FY 2000, a significant increase over the amount held at the end of the previous year. The increase can in large part be attributed to the increase in new debt issued during the fiscal year.

Billions ($)

Municipal Cash and Investment Assets Held at End of Year: FY 1996 - FY 2000
$6
$4
$2
$0 '96 '97 '98 '99 '00

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2000 Local Government Finance Highlights

Municipal Cash and Investment Assets Held at End of Year by Type: FY 2000

Sinking funds

$276

Bond funds

$972

All other funds $0

$2,119

$1,000

$2,000

Millions ($)

$3,000

Municipalities held the majority of their cash and investment assets in the form of all other funds, totaling $2.1 billion. Bond funds amounted to $972 million (29%) while funds held in sinking funds equaled $276 million or 8% of the total.

Consolidated Government Finances: 2000
In the 2000 fiscal year, consolidated governments reported total revenues amounting to $568 million. General revenues for consolidated governments equaled $477 million in the fiscal year while revenues from enterprise funds totaled $92 million.
Consolidated governments reported expenditures totaling $622 million in FY 2000. General expenditures amounted to $440 million while expenditures from enterprise funds equaled a total of $117 million. Debt service costs amounted to a total of $65 million for consolidated governments.
At the end of FY 2000, consolidated governments held a total of $289 million in outstanding debt. During the year, the three consolidated governments issued a total of $43 million in new debt while a total of $52 million in old debt was retired. Interest payments on debt during the year amounted to a total of $13 million.
At the end of the 2000 fiscal year, the three consolidated governments held a total of $549 million in cash and investment assets.

Consolidated General Revenues
General revenues for consolidated governments totaled $477 million in FY 2000. General revenues accounted for 83% of total consolidated revenues in the past year. The marked increase in general revenues for consolidated governments from 1996 to 1997 are 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 1996 - FY 2000
$800 $600
$400 $200
$0 '96 '97 '98 '99 '00

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2000 Local Government Finance Highlights

Millions ($)

Consolidated Local Tax Revenues: FY 1996 - FY 2000
$400
$300
$200
$100
$0 '96 '97 '98 '99 '00

Local tax revenues equaled $321 million for consolidated governments in FY 2000. Local tax revenues are composed of property taxes, sales taxes, excise and special use taxes and revenues from licenses, permits and fees.

Consolidated governments reported a total of $82 million in the last fiscal year from the collection of local non-tax revenues. Over the past three fiscal years, non-tax revenues have shown only slight growth for consolidated governments.

Millions ($)

Consolidated Local Non-tax Revenues: FY 1996 - FY 2000
$120
$90
$60
$30
$0 '96 '97 '98 '99 '00

Millions ($)

Consolidated Intergovernmental Revenues: FY 1996 - FY 2000
$100
$75
$50
$25
$0 '96 '97 '98 '99 '00

Intergovernmental revenues received by consolidated governments equaled $54 million in the past year, less than 10% of total revenues.

State funds received by the consolidated governments totaled $38 million in FY 2000. Funds received from the federal government amounted to $15 million, up from $8 million in the previous year, and funds received from other local governments amount to less than $1 million.
17

2000 Local Government Finance Highlights

Consolidated Intergovernmental Revenues, by Type: FY 1996 FY 2000

Source State Federal Other local

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

FY 2000 $38 million $15 million
$728,000

Consolidated General Revenues, by Type: FY 2000

Licenses, permits Service charges Intergovt.
Excise, special use Other revenues Property taxes Sales taxes

$19 $22
$54 $56 $60

$118 $147

$0

$50 $100 $150 $200

Millions ($)

Revenues from the collection of sales taxes accounted for over one-fourth (27%) of the revenues received by consolidated governments in the fiscal year, amounting to $147 million. Property tax revenues amounted to $118 million or 22% of total revenues. Revenues from other sources, totaling $60 million, accounted for 11% of total revenues. Revenues from excise and special use taxes amounted to $56 million and intergovernmental revenues, totaling $54 million, accounted for another 10% of consolidated revenues.

Consolidated Expenditures
Georgia's three consolidated governments reported expenditures totaling $622 million in the last fiscal year.

Millions ($)

Consolidated Total Expenditures: FY 1995 - FY 1999
$800
$600
$400
$200
$0 '96 '97 '98 '99 '00

18

2000 Local Government Finance Highlights
Consolidated General Expenditures
General expenditures for consolidated governments increased to a level of $440 million in FY 2000 from $380 million in the previous year. General expenditures accounted for over 70% of the consolidated spending dollar.

Millions ($)

Consolidated General Expenditures: FY 1996 - FY 2000
$800
$600
$400
$200
$0 '96 '97 '98 '99 '00

Consolidated General Expenditures, by Category: FY 2000

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 ($) $126 million $58 million $43 million $29 million $27 million $19 million $18 million $12 million $11 million
$0

% of Total 20% 9% 7% 5% 4% 3% 3% 2% 2% 0%

Public safety spending accounted for 20% of the total spending dollar in 2000, totaling $126 million. Spending for administration amounted to $58 million, up from $51 in the previous year, to 9% of the total expenditure dollar. Spending for health and human services equaled $43 million or 7% of consolidated total expenditures.

Millions ($)

Consolidated Capital Spending: FY 1996 - FY 2000
$150
$100
$50
$0 '96 '97 '98 '99 '01

Consolidated governments spent a total of $98 million in FY 2000 for capital projects up from $68 million in the previous year. Included were costs for the purchase of equipment, land and structures, and construction projects. In the fiscal year, capital spending accounted for 16% of the consolidated spending dollar.

19

2000 Local Government Finance Highlights

Consolidated Debt Service Costs
The three consolidated governments reported debt service costs amounting to $65 million in the 2000 fiscal year. Debt service costs amounted to just under 10% of total spending in the fiscal year.
.
Finances of Consolidated Enterprise Funds
Consolidated governments realized a total of $93 million in revenues from enterprise funds during the 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.

Millions ($)

Millions ($)

Consolidated Debt Service Costs: FY 1996 - FY 2000
$150
$100
$50
$0 '96 '97 '98 '99 '01
Consolidated Enterprise Fund Revenues: FY 1996 - FY 2000
$150 $100
$50 $0 '96 '97 '98 '99 '00

Consolidated governments realized revenues of $63 million from water and sewer systems during the 2000 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 $9.2 million while airport revenues amounted to $8.7 million.

Revenues of Consolidated Enterprise Funds, by Type: FY 2000

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

Amount ($) $63 million $10 million $9 million $9 million

% of total 11% 2% 2% 2%

20

2000 Local Government Finance Highlights

Millions ($)

Consolidated Enterprise Fund Expenditures: FY 1996 - FY 2000
$150
$100
$50
$0 '96 '97 '98 '99 '00

Expenditures from enterprise funds totaled $117 million in FY 2000, 18% of total expenditures. Enterprise fund spending increased from the level of $94 million reported in the previous year.

Expenditures from Consolidated Enterprise Funds, by Type: FY 2000

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

Amount ($) $71 million $26 million $10 million $9 million

% of total 11% 4% 2% 1%

Expenditures for water and sewer systems from enterprise funds amounted to $71 million in the 2000 fiscal year, or 11% of total expenditures. Expenditures for other enterprise funds amounted to an additional $26 million. Spending for airports from enterprise funds totaled $10 million and expenditures for solid waste systems amounted to $9 million.

Consolidated Debt Patterns
At the end of the last fiscal year, consolidated governments reported a total of $289 million in outstanding debt of all types. During the year, consolidated governments issued a total of $43 million in new debt for all purposes.
21

Millions ($)

Consolidated Debt Issued and Amount Outstanding EOY: FY 1996 - FY 2000
$400
$300
$200
$100
$0 '96 '97 '98 '99 '00

Issued ($)

Outstanding EOY ($)

2000 Local Government Finance Highlights

Since the 1996 fiscal year, consolidated governments have issued a total of $248 million in new debt of all types. The amount of debt outstanding at the end of each year has increased from a level of $154 million to the present level of $289 million.

Consolidated Debt Issued by Type: FY 2000

Short-term

Revenue bond

Lease purchase $2

Other long-term $3

G.O. Bond

$38

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

Consolidated governments issued a total of $38 million in general obligation bond debt during the fiscal year, accounting for 88% of the new debt issued. Borrowing in the form of other long-term debt amounted to $3 million while lease purchase borrowing amounted to less than $2 million. Consolidated governments incurred no revenue bond or short-term borrowing during the fiscal year.

General obligation borrowing for multi-purposes totaled $38 million or over 88% of the total borrowing by consolidated governments in FY 2000. Borrowing for water and sewer systems in the form of other long-term debt totaled $2 million while borrowing in the form of lease pool for multi-purposes totaled just under $2 million.

Consolidated Debt Issued by Purpose by Amount: FY 2000

Category Multi-purpose Water & sewer system Multi-purpose All other

Type G.O. Other long-term Lease pool Other long-term

Amount ($) $38 million $2.2 million $2 million $1 million

% of total 88% 5% 4% 2%

Borrowing in the form of revenue bonds, totaling $171 million, accounted for the majority of the outstanding debt held by consolidated governments at the end of the last fiscal year. Outstanding general obligation borrowing amounted to $70 million or one-fourth of the outstanding debt. Other long-term borrowing equaled $37 million and outstanding lease pool borrowing totaled $11 million.

Consolidated Debt Outstanding at End of Year by Type: FY 2000

Short-term

Lease purchase $11

Other long-term

$37

General obligation

$70

Revenue bond

$171

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

22

2000 Local Government Finance Highlights
Water and sewer borrowing in the form of revenue bonds amounting to $124 million, accounted for 43% of the outstanding debt held by consolidated governments at the end of the past fiscal year. G.O. borrowing for multi-purpose uses accounted for an additional $67 million. Revenue bond borrowing for all other purposes amounted to $41 million or 14% of the outstanding debt. Other long-term borrowing for water and sewer systems totaled $21 million while other lognterm borrowing for all other purposes amounted to an additional $16 million.

Consolidated Debt Outstanding at End of Year by Purpose: FY 2000

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 ($) $124 million $65 million $41 million $21 million $16 million

% of total 43% 23% 14% 7% 6%

Consolidated Cash and Investment Assets
At the end of FY 2000, Georgia's consolidated governments held a total of $549 million in cash and investment assets. Since the end of the 1996 fiscal year, the amount of cash and investment assets held by consolidated governments has increased from a level of $165 million.

Millions ($)

Consolidated Cash and Investment Assets Held at End of Year: FY 1996 - FY 2000

$1,000 $750 $500 $250 $0

'96 '97 '98 '99 '00

Consolidated Cash and Investment Assets Held EOY by Type: FY 2000
Sinking funds $24

Bond funds

$49

All other funds $0

$476

$200

$400

Millions ($)

$600

Consolidated governments at the end of the 2000 fiscal year held almost 90% of their cash and investment assets in the form of all other funds a total of $476 million. Assets held in bond funds accounted for $49 million while those held in sinking funds accounted for $24 million of the total amount held.

23

2000 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

2000 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

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

1 DeKalb and Fulton Counties only; 2 County and consolidated governments; 3 Consolidated and municipal governments

A - 2

2000 Local Government Finance Highlights
Appendix A: Data Categories

2000 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: FY 2000

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 ($) 5,881,470,224 5,076,582,036
804,888,188
Amount ($) 5,076,582,036 1,978,487,470 1,543,560,296
434,927,174
1,379,592,624 516,684,543 189,999,758 672,908,323
224,290,971 37,467,180
136,108,300 32,195,377 13,436,867 5,083,247
145,910,834
499,532,722 364,069,068
95,675,194 39,788,460
848,767,415 171,649,371 677,118,044
804,888,188 666,773,138
0 475,105 5,835,727 105,310,155 26,494,063

Per capita amount ($)
764.79 660.13 104.66
Per capita amount ($)
660.13 257.27 200.71
56.56
179.39 67.19 24.71 87.50
29.17 4.87
17.70 4.19 1.75 0.66
18.97
64.96 47.34 12.44
5.17
110.37 22.32 88.05
104.66 86.70 0.00 0.06 0.76 13.69 3.45

Percent of total 100.0% 86.3% 13.7%
Percent of total
86.3% 33.6% 26.2%
7.4% 23.5%
8.8% 3.2% 11.4%
3.8% 0.6% 2.3% 0.5% 0.2% 0.1%
2.5%
8.5% 6.2% 1.6% 0.7%
14.4% 2.9%
11.5%
13.7% 11.3%
0.0% 0.0% 0.1% 1.8% 0.5%

B - 1

2000 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: FY 2000

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 ($) 6,045,958,527 4,321,572,744 1,078,232,144
646,153,639
Amount ($)
4,321,572,744 675,122,811 315,730,872
1,030,117,678 92,155,537
538,016,580 189,874,255
67,848,975 298,603,620
1,278,838 170,369,332 942,454,246
1,078,232,144 906,255,094 0 939,996 13,484,568 105,848,721 51,703,765
646,153,639 483,170,314 162,983,326

Per capita amount ($)
786.18 561.95 140.21
84.02
Per capita amount ($)
561.95 87.79 41.06
133.95 11.98 69.96 24.69 8.82 38.83 0.17 22.15
122.55
140.21 117.84
0.00 0.12 1.75 13.76 6.72
84.02 62.83 21.19

Percent of total
100.0% 71.5% 17.8% 10.7%
Percent of total
71.5% 11.2%
5.2% 17.0%
1.5% 8.9% 3.1% 1.1% 4.9% 0.0% 2.8% 15.6%
17.8% 15.0%
0.0% 0.0% 0.2% 1.8% 0.9%
10.7% 8.0% 2.7%

B - 2

2000 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: FY 2000

Debt Items Outstanding at beginning of year
Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Issued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Retired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Outstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Interest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Cash and Investment Assets Amount held at end of year
Held in sinking funds Held in bond funds Held inall other funds

Amount ($) 3,117,319,843 1,820,334,960
787,762,216 178,058,069 252,325,011
78,839,588
966,514,832 356,505,605
69,110,000 36,183,966 259,667,048 245,048,213
483,170,314 59,351,031 81,816,466 26,310,996 72,270,990
243,420,831
3,586,131,491 2,117,474,129
761,185,356 188,018,150 438,994,603
80,459,253
162,983,326 91,973,157 40,569,792 8,655,527 15,845,940 5,938,910
Amount ($) 4,734,177,967
134,782,776 753,863,192 3,845,531,999
B - 3

Per capita amount ($)
405.36 236.70 102.44
23.15 32.81 10.25
125.68 46.36 8.99 4.71 33.77 31.86
62.83 7.72
10.64 3.42 9.40
31.65
466.32 275.34
98.98 24.45 57.08 10.46
21.19 11.96
5.28 1.13 2.06 0.77
Per capita amount ($)
615.60 17.53 98.03
500.05

Percent of total 100.0%
58.4% 25.3%
5.7% 8.1% 2.5%
100.0% 36.9% 7.2% 3.7% 26.9% 25.4%
100.0% 12.3% 16.9% 5.4% 15.0% 50.4%
100.0% 59.0% 21.2% 5.2% 12.2% 2.2%
100.0% 56.4% 24.9% 5.3% 9.7% 3.6%
Percent of total 100.0%
2.8% 15.9% 81.2%

2000 Local Government Finance Highlights Appendix B:
County Local Government Finance Overview: FY 2000
B - 3

2000 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: FY 2000

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 ($) 4,337,353,187 2,065,500,652 2,271,852,536
Amount ($) 2,065,500,652
475,789,840 419,627,898
56,161,942
448,524,387 358,697,360
816,879 89,010,148
386,275,504 63,512,465 94,543,634 72,720,172
149,865,481 5,633,751
128,286,057
193,866,448 82,152,636 72,339,979 39,373,833
432,758,416 157,827,092 274,931,324
2,271,852,536 774,623,593 641,348,702 238,348,606 422,823,280 113,046,829 81,661,526

Per capita amount ($)
1,608.54 766.01 842.53
Per capita amount ($)
766.01 176.45 155.62
20.83
166.34 133.03
0.30 33.01
143.25 23.55 35.06 26.97 55.58 2.09
47.58
71.90 30.47 26.83 14.60
160.49 58.53
101.96
842.53 287.28 237.85
88.39 156.81
41.92 30.28

Percent of total 100.0% 47.6% 52.4%
Percent of total
47.6% 11.0%
9.7% 1.3% 10.3% 8.3% 0.0% 2.1%
8.9% 1.5% 2.2% 1.7% 3.5% 0.1%
3.0%
4.5% 1.9% 1.7% 0.9%
10.0% 3.6% 6.3%
52.4% 17.9% 14.8%
5.5% 9.7% 2.6% 1.9%

C - 1

2000 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: FY 2000

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 ($) 4,734,034,469 1,989,078,993 2,269,756,535
475,198,941
Amount ($)
1,989,078,993 323,323,703 34,506,743 691,062,317 70,779,953 13,033,913 122,125,257 100,740,397 173,132,640 23,104,987 143,524,560 293,744,523
2,269,756,535 968,761,799 550,294,413 210,948,110 315,591,393 121,239,210 102,921,610
475,198,941 274,014,226 201,184,715

Per capita amount ($)
1,771.02 744.12 849.13 177.77
Per capita amount ($)
744.12 120.96
12.91 258.53
26.48 4.88
45.69 37.69 64.77
8.64 53.69 109.89
849.13 362.42 205.87
78.92 118.06
45.36 38.50
177.77 102.51
75.26

Percent of total
100.0% 42.0% 47.9% 10.0%
Percent of total
42.0% 6.8% 0.7%
14.6% 1.5% 0.3% 2.6% 2.1% 3.7% 0.5% 3.0% 6.2%
47.9% 20.5% 11.6%
4.5% 6.7% 2.6% 2.2%
10.0% 5.8% 4.2%

C - 2

2000 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: FY 2000

Debt Items Outstanding at beginning of year
Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Issued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Retired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Outstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Interest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Cash and Investment Assets Amount held at end of year
Held in sinking funds Held in bond funds Held inall other funds

Amount ($) 3,801,614,479 2,516,753,375
688,529,472 361,243,471 222,165,883
12,922,278
1,646,350,270 1,411,121,310
59,536,374 79,561,560 76,041,530 20,089,496
274,014,226 156,645,607
29,615,183 30,370,977 40,312,144 17,070,315
5,173,075,528 3,769,610,600
718,450,663 410,342,445 258,708,992
15,962,828
201,184,715 137,709,109
36,461,109 14,572,607 11,751,067
690,823
Amount ($) 3,366,919,096
276,286,964 971,483,931 2,119,148,201
C - 3

Per capita amount ($)
1,409.86 933.36 255.35 133.97 82.39 4.79
610.56 523.33
22.08 29.51 28.20
7.45
101.62 58.09 10.98 11.26 14.95 6.33
1,918.48 1,397.99
266.44 152.18
95.94 5.92
74.61 51.07 13.52
5.40 4.36 0.26
Per capita amount ($)
1,248.65 102.46 360.28 785.90

Percent of total 100.0%
66.2% 18.1%
9.5% 5.8% 0.3%
100.0% 85.7% 3.6% 4.8% 4.6% 1.2%
100.0% 57.2% 10.8% 11.1% 14.7% 6.2%
100.0% 72.9% 13.9% 7.9% 5.0% 0.3%
100.0% 68.4% 18.1% 7.2% 5.8% 0.3%
Percent of total 100.0%
8.2% 28.9% 62.9%

2000 Local Government Finance Highlights Appendix C:
Municipal Local Government Finance Overview: FY 2000
C - 3

2000 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: FY 2000

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 ($) 568,488,393 476,677,234 91,811,159
Amount ($) 476,677,234 117,847,712 88,329,937 29,517,775
146,922,985 75,533,640 0 71,389,345
56,370,292 7,572,027
18,552,734 7,002,129
22,538,182 705,220
19,218,767
54,237,066 38,062,413 15,446,528
728,125
82,080,412 22,301,312 59,779,100
91,811,159 63,366,400
0 0 9,861,965 8,680,469 9,902,325

Per capita amount ($)
1,166.00 977.69 188.31
Per capita amount ($)
977.69 241.71 181.17
60.54
301.35 154.92
0.00 146.42
115.62 15.53 38.05 14.36 46.23 1.45
39.42
111.24 78.07 31.68 1.49
168.35 45.74
122.61
188.31 129.97
0.00 0.00 20.23 17.80 20.31

Percent of total 100.0% 83.8% 16.2%
Percent of total
83.8% 20.7% 15.5%
5.2% 25.8% 13.3%
0.0% 12.6%
9.9% 1.3% 3.3% 1.2% 4.0% 0.1%
3.4%
9.5% 6.7% 2.7% 0.1%
14.4% 3.9%
10.5%
16.2% 11.1%
0.0% 0.0% 1.7% 1.5% 1.7%

D - 1

2000 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: FY 2000

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 ($) 622,377,381 440,287,599 116,861,367 65,228,415
Amount ($)
440,287,599 58,499,107 19,086,131
125,767,964 17,842,181 42,646,775 27,214,597 11,772,624 28,601,903 0 11,012,428 97,843,889
116,861,367 71,323,764 0 0 10,368,680 9,259,742 25,909,181
65,228,415 51,968,540 13,259,875

Per capita amount ($)
1,276.53 903.05 239.69 133.79
Per capita amount ($)
903.05 119.98
39.15 257.96
36.60 87.47 55.82 24.15 58.66
0.00 22.59 200.68
239.69 146.29
0.00 0.00 21.27 18.99 53.14
133.79 106.59
27.20

Percent of total
100.0% 70.7% 18.8% 10.5%
Percent of total
70.7% 9.4% 3.1%
20.2% 2.9% 6.9% 4.4% 1.9% 4.6% 0.0% 1.8%
15.7%
18.8% 11.5%
0.0% 0.0% 1.7% 1.5% 4.2%
10.5% 8.4% 2.1%

D - 2

2000 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: FY 2000

Debt Items Outstanding at beginning of year
Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Issued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Retired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Outstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Interest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt
Cash and Investment Assets Amount held at end of year
Held in sinking funds Held in bond funds Held inall other funds

Amount ($) 297,579,080 201,903,846 44,855,000 36,507,101 14,313,133 0
43,346,881 0
38,330,000 3,229,903 1,786,978 0
51,968,540 30,872,916 13,600,000
2,814,685 4,680,939
0
288,957,421 171,030,930
69,585,000 36,922,319 11,419,172
0
13,259,875 8,669,368 1,895,310 2,089,335 605,862 0
Amount ($) 549,301,950 23,909,431 48,958,319 476,434,200
D - 3

Per capita amount ($)
610.35 414.12
92.00 74.88 29.36
0.00
88.91 0.00
78.62 6.62 3.67 0.00
106.59 63.32 27.89 5.77 9.60 0.00
592.67 350.79 142.72
75.73 23.42
0.00
27.20 17.78
3.89 4.29 1.24 0.00
Per capita amount ($)
1,126.65 49.04
100.42 977.19

Percent of total 100.0%
67.8% 15.1% 12.3%
4.8% 0.0%
100.0% 0.0%
88.4% 7.5% 4.1% 0.0%
100.0% 59.4% 26.2% 5.4% 9.0% 0.0%
100.0% 59.2% 24.1% 12.8% 4.0% 0.0%
100.0% 65.4% 14.3% 15.8% 4.6% 0.0%
Percent of total 100.0%
4.4% 8.9% 86.7%

2000 Local Government Finance Highlights Appendix D:
Consolidated Local Government Finance Overview: FY 2000
D - 3

2000 Local Government Finance Highlights
Appendix E: County and Consolidated Governments Included in the 2000 Local Government Finance Highlights

Jurisdiction

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 Decatur

Yes

46 DeKalb

Yes

47 Dodge

Yes

48 Dooly

Yes

Jurisdiction
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 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

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

E -1

Jurisdiction
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 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

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

2000 Local Government Finance Highlights
Appendix E: County and Consolidated Governments Included in the 2000 Local Government Finance Highlights

Jurisdiction
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

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

Jurisdiction

Responded to survey

Jurisdiction

Responded to survey

E -2

2000 Local Government Finance Highlights
Appendix F: Municipal Governments Included in the 2000 Local Government Finance Highlights

Jurisdiction
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 Bishop 48 Blackshear

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 Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Jurisdiction
49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey

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

F - 1

Jurisdiction
97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton 103 Clermont 104 Cleveland 105 Climax 106 Cobbtown 107 Cochran 108 Cohutta 109 Colbert 110 Coleman 111 College Park 112 Collins 113 Colquitt 114 Comer 115 Commerce 116 Concord 117 Conyers 118 Coolidge 119 Cordele 120 Cornelia 121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cusseta 127 Cuthbert 128 Dacula 129 Dahlonega 130 Daisy 131 Dallas 132 Dalton 133 Damascus 134 Danielsville 135 Danville 136 Darien 137 Dasher 138 Davisboro 139 Dawson 140 Dawsonville 141 Dearing 142 Decatur 143 Deepstep 144 Demorest

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 No Yes Yes Yes Yes Yes Yes Yes

2000 Local Government Finance Highlights
Appendix F: Municipal Governments Included in the 2000 Local Government Finance Highlights

Jurisdiction
145 Denton 146 DeSoto 147 Dexter 148 Dillard 149 Doerun 150 Donalsonville 151 Dooling 152 Doraville 153 Douglas 154 Douglasville 155 Dublin 156 Dudley 157 Duluth 158 DuPont 159 East Dublin 160 East Ellijay 161 East Point 162 Eastman 163 Eatonton 164 Edgehill 165 Edison 166 Elberton 167 Ellaville 168 Ellenton 169 Ellijay 170 Emerson 171 Enigma 172 Ephesus 173 Eton 174 Euharlee 175 Fairburn 176 Fairmount 177 Fargo 178 Fayetteville 179 Fitzgerald 180 Flemington 181 Flovilla 182 Flowery Branch 183 Folkston 184 Forest Park 185 Forsyth 186 Fort Gaines 187 Fort Oglethorpe 188 Fort Valley 189 Franklin 190 Franklin Springs 191 Funston 192 Gainesville

Responded to survey
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

Jurisdiction
193 Garden City 194 Garfield 195 Gay 196 Geneva 197 Georgetown 198 Gibson 199 Gillsville 200 Girard 201 Glennville 202 Glenwood 203 Good Hope 204 Gordon 205 Graham 206 Grantville 207 Gray 208 Grayson 209 Greensboro 210 Greenville 211 Griffin 212 Grovetown 213 Gum Branch 214 Guyton 215 Hagan 216 Hahira 217 Hamilton 218 Hampton 219 Hapeville 220 Haralson 221 Harlem 222 Harrison 223 Hartwell 224 Hawkinsville 225 Hazlehurst 226 Helen 227 Helena 228 Hephzibah 229 Hiawassee 230 Higgston 231 Hiltonia 232 Hinesville 233 Hiram 234 Hoboken 235 Hogansville 236 Holly Springs 237 Homeland 238 Homer 239 Homerville 240 Hoschton

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

F - 2

Jurisdiction
241 Hull 242 Ideal 243 Ila 244 Iron City 245 Irwinton 246 Ivey 247 Jackson 248 Jacksonville 249 Jakin 250 Jasper 251 Jefferson 252 Jeffersonville 253 Jenkinsburg 254 Jersey 255 Jesup 256 Jonesboro 257 Junction City 258 Kennesaw 259 Keysville 260 Kingsland 261 Kingston 262 Kite 263 LaFayette 264 LaGrange 265 Lake City 266 Lake Park 267 Lakeland 268 Lavonia 269 Lawrenceville 270 Leary 271 Leesburg 272 Lenox 273 Leslie 274 Lexington 275 Lilburn 276 Lilly 277 Lincolnton 278 Lithonia 279 Locust Grove 280 Loganville 281 Lone Oak 282 Lookout Mountain 283 Louisville 284 Lovejoy 285 Ludowici 286 Lula 287 Lumber City 288 Lumpkin

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 No Yes Yes Yes Yes

2000 Local Government Finance Highlights
Appendix F: Municipal Governments Included in the 2000 Local Government Finance Highlights

Jurisdiction
289 Luthersville 290 Lyerly 291 Lyons 292 Macon 293 Madison 294 Manassas 295 Manchester 296 Mansfield 297 Marietta 298 Marshallville 299 Martin 300 Maxeys 301 Maysville 302 McCaysville 303 McDonough 304 McIntyre 305 McRae 306 Meansville 307 Meigs 308 Menlo 309 Metter 310 Midville 311 Midway 312 Milan 313 Milledgeville 314 Millen 315 Milner 316 Mitchell 317 Molena 318 Monroe 319 Montezuma 320 Monticello 321 Montrose 322 Moreland 323 Morgan 324 Morganton 325 Morrow 326 Morven 327 Moultrie 328 Mount Airy 329 Mount Vernon 330 Mount Zion 331 Mountain City 332 Mountain Park 333 Nahunta 334 Nashville 335 Nelson 336 Newborn

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

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

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

F - 3

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

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 No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes

2000 Local Government Finance Highlights
Appendix F: Municipal Governments Included in the 2000 Local Government Finance Highlights

Jurisdiction
433 Smyrna 434 Snellville 435 Social Circle 436 Soperton 437 Sparks 438 Sparta 439 Springfield 440 St. Marys 441 Stapleton 442 Statesboro 443 Statham 444 Stillmore 445 Stockbridge 446 Stone Mountain 447 Sugar Hill 448 Summertown 449 Summerville 450 Sumner 451 Sunny Side 452 Surrency 453 Suwanee 454 Swainsboro 455 Sycamore 456 Sylvania 457 Sylvester 458 Talbotton 459 Talking Rock 460 Tallapoosa 461 Tallulah Falls 462 Talmo 463 Tarrytown 464 Taylorsville 465 Temple 466 Tennille 467 Thomaston 468 Thomasville 469 Thomson 470 Thunderbolt 471 Tifton 472 Tiger 473 Tignall 474 Toccoa 475 Toomsboro 476 Trenton 477 Trion 478 Tunnell Hill 479 Turin 480 Twin City

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 No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Jurisdiction
481 Ty Ty 482 Tybee Island 483 Tyrone 484 Unadilla 485 Union City 486 Union Point 487 Uvalda 488 Valdosta 489 Varnell 490 Vernonburg 491 Vidalia 492 Vidette 493 Vienna 494 Villa Rica 495 Waco 496 Wadley 497 Waleska 498 Walnut Grove 499 Walthourville 500 Warm Springs 501 Warner Robins 502 Warrenton 503 Warwick 504 Washington 505 Watkinsville 506 Waverly Hall 507 Waycross 508 Waynesboro 509 West Point 510 Weston 511 Whigham 512 White 513 White Plains 514 Whitesburg 515 Willacoochee 516 Williamson 517 Winder 518 Winterville 519 Woodbine 520 Woodbury 521 Woodland 522 Woodstock 523 Woodville 524 Woolsey 525 Wrens 526 Wrightsville 527 Yatesville 528 Young Harris

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

F - 4

Jurisdiction 529 Zebulon

Responded to survey
Yes