Georgia local government finance, 2002: highlights

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GEORGIA LOCAL GOVERNMENT FINANCE
2002 HIGHLIGHTS
Georgia Department of Community Affairs June 2004

2002 Local Government Finance Highlights
Table of Contents
Executive Summary ........................................................................................................................ i County Government Finances: FY 2002 ......................................................................................... 1 Municipal Government Finances: FY 2002 .................................................................................... 9 Consolidated Government Finances: FY 2002 ............................................................................. 16 Appendix A: Data Categories .................................................................................................... A-1 Appendix B: County Government Finance Overview: FY 2002 ................................................ B-1 Appendix C: Municipal Government Finance Overview: FY 2002 ............................................C-1 Appendix D: Consolidated Government Finance Overview: FY 2002 ...................................... 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

2002 Local Government Finance Highlights
Executive Summary
9 County government revenue totaled $5.9 billion in FY 2002. General revenue collections totaled $5.1 billion, while enterprise funds generated $861 million.
9 Total county expenditures amounted to $6.5 billion in FY 2002. County general expenditures amounted to $5.1 billion while expenditures from enterprise funds totaled $1.2 billion, and debt service expenditures (interest only) amounted to $188 million.
9 Counties reported a total of $3.9 billion in outstanding debt at the end of the 2002 fiscal year. During the past year, counties issued a total of $584 million in new debt, and retired $468 million in old debt.
9 At the end of fiscal year 2002 counties held a total of $5.1 billion in cash and investment assets. 9 During the 2002 fiscal year municipal governments reported total revenue collections of $4.9
billion. General revenue collections amounted to $2.2 billion, while cities received $2.7 billion from enterprise funds. 9 Municipal expenditures amounted to $5.1 billion in the 2002 fiscal year. General expenditures for municipalities were $2.2 billion and enterprise fund expenditures totaled $2.6 billion. Debt service expenditures (interest only) for municipalities amounted to $287 million. 9 At the end of FY 2002, municipalities held outstanding debt totaling $6.6 billion. During the 2002 fiscal year, municipalities issued a total of $1.5 billion in new debt, and retired a total of $373 million in old debt during the year. 9 Municipalities held a total of $4.0 billion in cash and investment assets at the end of the 2002 fiscal year. 9 The three consolidated county and city governments in the 2002 fiscal year reported total revenues of $625 million. Consolidated governments reported a total of $500 million from general revenues and $124 million from enterprise fund revenues. 9 Consolidated governments spent a total of $619 million in the fiscal year. General expenditures totaled $458 million; expenditures from enterprise funds amounted to $141 million and debt service costs (interest only) for the consolidated governments equaled $20 million. 9 At the end of FY 2002, consolidated governments held a total of $354 million in outstanding debt. During the fiscal year, the consolidated governments issued a total of $29 million in new debt of all types, and retired a total of $51 million in old debt. 9 At the end of the end of the 2002 fiscal year, the three consolidated governments reported cash and investment assets totaling $689 million.
i

2002 Local Government Finance Highlights
County Government Finances: 2002
During the past fiscal year, county governments in Georgia generated total revenues of $5.9 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $5.1 billion while revenues from enterprise funds amounted to $861 million.
Counties reported expenditures from all sources amounting to $6.5 billion during the 2002 fiscal year. General expenditures totaled $5.1 billion and expenditures for enterprise funds amounted to $1.2 billion. Debt service costs (interest only) during the year totaled $188 million.
Counties reported a total of $3.9 billion in outstanding debt of all types at the end of 2002. During the year counties issued $584 million in new debt and retired a total of $468 million in old debt.
At the end of the fiscal year, counties reported a total of $5.1 billion in cash and investment assets.

County General Revenues
County governments reported a total of $5.1 billion in general revenues in FY 2002. General revenues compose the majority of the county revenue dollar, amounting to 86% of all revenues received by counties in the fiscal year.
Since 1998 general revenues have increased from $4.1 billion to $5.1 billion.

County General Revenues: FY 1998 - FY 2002
$8 $6 $4 $2 $0
'98 '99 '00 '01 '02

Billions ($) Billions ($)

County Property Tax Revenues: FY 1998 - FY 2002
$4 $3 $2 $1 $0
'98 '99 '00 '01 '02

General revenues received from property taxes increased to $2.2 billion in the 2002 fiscal year, accounting for 37% of all revenues received by counties.

1

2002 Local Government Finance Highlights
General revenues from sales taxes amounted to $1.1 billion in the fiscal year. Sales tax revenues amounted to 19% of total revenues. Sales tax revenues have shown little change over the past three fiscal years.

Billions ($)

County Sales Tax Revenues: FY 1998 - FY 2002
$2
$1
$0 '98 '99 '00 '01 '02

Millions ($)

County Excise and Special Use Taxes: FY 1998 - FY 2002
$400
$300
$200
$100
$0 '98 '99 '00 '01 '02

General revenues from excise and special use taxes increased to a level of $250 million in the 2002 fiscal year. Excise and special use taxes are composed of alcoholic beverage taxes, insurance premiums taxes, hotel/motel taxes, franchise payments taxes and other excise taxes.

Revenues from the collection of licenses, permits and fees amounted to $149 million in the fiscal year, amounting to less than 3% of total county revenues.

Millions ($)

County Revenues from Licenses, Permits and Fees: FY 1998 - FY 2002
$300
$200
$100
$0 '98 '99 '00 '01 '02

2

2002 Local Government Finance Highlights

Millions ($)

County Intergovernmental Revenues: FY 1998 - FY 2002

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

'98 '99 '00 '01 '02

During the 2002 fiscal year, counties received $557 million in intergovernmental revenues, accounting for 9% of total county revenue collections in the year.

County governments received $422 million in funds from state government sources in the 2002 fiscal year, or 7% of total county revenues. These state funds include federal pass-through funds, such as CDBG grants, received by county governments. Funds received directly from federal sources amounted to $100 million, or less than 2% of all revenues. County intergovernmental revenues received from other local governments amounted to $35 million.

County Intergovernmental Revenues, by Type: FY 1998 FY 2002 Millions ($)

Source State Federal Other local

FY 1998 $310 $63 $28

FY 1999 $346 $86 $31

FY 2000 $368 $96 $40

FY 2001 $411 $89 $37

FY 2002 $422 $100 $35

Service charges and other revenues declined to $789 million in FY 2002, amounting to 13% of total revenues. Service charge revenues have declined for counties since the 2000 fiscal year.

Millions ($)

County Service Charges and Other Revenues: FY 1998 - FY 2002
$1,200
$900
$600
$300
$0 '98 '99 '00 '01 '02

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2002 Local Government Finance Highlights

County Expenditures
Counties in Georgia reported expenditures of $6.5 billion in FY 2002. Since the 1998 fiscal year county expenditures have increased from a level of $4.6 billion to the level of $6.5 billion.
County General Expenditures

Billions ($)

County Total Expenditures: FY 1998 - FY 2002
$10 $8 $6 $4 $2 $0 '98 '99 '00 '01 '02

County general expenditures totaled $5.1 billion in the 2002 fiscal year. Since FY 1998, general expenditures have grown from a level of $3.6 billion to the present level. General expenditures account for 78% of total county spending.

Billions ($)

County General Expenditures: FY 1998 - FY 2002
$8
$6
$4
$2
$0 '98 '99 '00 '01 '02

Spending for public safety by counties amounted to $1.2 billion in FY 2002, or 19% of the total county expenditures. Administration costs totaled $799 million, amounting to 12% of total expenditures. Health and human services expenditures totaled $601 million. Expenditures for courts amounted to $386 million, or 6% of total spending while spending for highways, streets and drainage equaled $329 million.

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2002 Local Government Finance Highlights

County General Expenditures, by Category: FY 2002

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

Amount ($) $1.2 billion $1.1 billion $799 million $601 million $386 million $329 million $196 million $228 million $117 million $65 million $2 million

% of Total 19% 17% 12% 9% 6% 5% 3% 4% 2% 1% +0%

Millions ($) Millions ($)

County Capital Expenditures: FY 1998 - FY 2002
$1,500
$1,000
$500
$0 '98 '99 '00 '01 '02

Capital spending for equipment, land, structures, and construction, totaled $1.1 billion, or 17% of total spending in FY 2002. Capital spending increased from a level of $858 million in the 2001 fiscal year.

County Debt Service
Debt service expenditures in the 2002 fiscal year, which includes only costs for interest, equaled $188 million or 3% of the total county expenditures, a decrease over the amount of $196 million reported in the previous year.

$300

County Debt Service: FY 1998 - FY 2002

$200

$100

$0 '98 '99 '00 '01 '02

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2002 Local Government Finance Highlights

County Enterprise Revenues
County enterprise fund revenues in the 2002 fiscal year amounted to $861 million, an increase over the $844 million reported in FY 2002. Revenues from enterprise funds accounted for 15% of total county revenues in the fiscal year.

Millions ($)

County Enterprise Fund Revenues: FY 1998 - FY 2002
$2,000
$1,500
$1,000
$500
$0 '98 '99 '00 '01 '02

Revenues from county water and sewer systems amounted to $699 million, or 12% of total county revenues in FY 2002. Revenues from solid waste systems totaled $118 million, or 2% of total revenues. Revenues from other enterprise funds accounted for $37 million, while airport revenues amounted to $6 million. Revenues from gas supply systems amounted to less than $1 million.

Revenues of County Enterprise Funds, by Type: FY 2002

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

Amount ($) $699 million $118 million $37 million
$6 million $602,000

% of total 12% 2% 1% +0% +0%

Millions ($)

County Enterprise Expenditures
County Enterprise Fund Expenditures: FY 1998 - FY 2002
$2,000 $1,500 $1,000
$500 $0 '98 '99 '00 '01 '02

Enterprise fund expenditures amounted to $1.2 billion in FY 2002, an increase over the $973 million reported in FY 2001. Enterprise fund expenditures accounted for 19% of total county spending in the 2002 fiscal year.

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2002 Local Government Finance Highlights

Spending for county water and sewer systems totaled $1.0 billion in the fiscal year, 16% of county spending. Expenditures for solid waste systems increased to $124 million while expenditures from other enterprise fund accounts totaled $66 million, or 1% of total county spending. Spending for county airports amounted to $13 million ($8 million for DeKalb County's Peachtree-DeKalb Airport) while the one county gas system reported expenditures of $813,000.

Expenditures from County Enterprise Funds, by Type: FY 2002

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

Amount ($) $1.0 billion $124 million $66 million $13 million $813,000

% of total 16% 2% 1% +0% +0%

County Debt Patterns
During the 2002 fiscal year, counties issued a total of $584 million in debt. The amount of debt issued by counties has decreased in each of the last three fiscal years.
At the end of the last fiscal year, counties held $3.9 billion in debt. The amount of debt outstanding at the end of each fiscal year has increased from $2.5 billion in FY 1998 to a level of $3.9 billion.

Billions ($)

County Debt Issued and Amount Outstanding EOY: FY 1998 - FY 2002

$5

$4

$3

$2

$1

$0

'98

'99

'00

'01

'02

Issued ($)

Outstanding EOY ($)

County Debt Issued by Type: FY 2002

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

$25 $62

$136 $162 $199

$0

$100

$200

Millions ($)

$300

In the 2002 fiscal year counties issued a total of $199 million in general obligation bond debt. Borrowing in the form of revenue bonds totaled an additional $162 million. Short-term borrowing totaled $136 million, while lease purchases accounted for $62 million. Otherlong term borrowing equaled $25 million.

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2002 Local Government Finance Highlights

At the end of FY 2002, counties held a total of $2.2 billion in revenue bond debt, 56% of the total debt held by counties. General obligation debt amounted to $930 million, or 24% of the debt held. Lease purchase debt equaled an additional $490 million of the debt held.

County Debt Outstanding at End of Year by Type: FY 2002

Short-term $93

Other long-term $181

Lease purchase

$490

General obligation

$930

Revenue bond

$2,177

$0

$1,000

$2,000

$3,000

Millions ($)

County Cash and Investment Assets
At the end of the 2002 fiscal year, counties held a total of $5.1 billion in cash and investment assets, up from $4.9 billion at the end of the previous year. Since the end of the 1998 fiscal year, the amount of cash and investment assets held by counties has increased from a level of $3.4 billion to the present level.

Billions ($)

County Cash and Investment Assets Held at End of Year: FY 1998 - FY 2002
$8 $6 $4 $2 $0
'98 '99 '00 '01 '02

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2002 Local Government Finance Highlights
Municipal Government Finances: 2002
In FY 2002, municipal revenues totaled $4.9 billion, up from the $4.5 billion reported in the 2001 fiscal year. General revenues were a reported $2.2 billion while revenues from enterprise funds totaled $2.7 billion.
Total municipal spending during the year amounted to $5.1 billion, an increase over the $4.7 billion reported in the 2001 fiscal year. General expenditures amounted to $2.2 billion, while expenditures from enterprise funds totaled $2.6 billion. Debt service costs (interest only) amounted to $287 million during the year.
At the end of the 2002 fiscal year, municipalities held a total of $6.6 billion in debt. During FY 2002 cities issued a total of $1.5 billion in new debt and retired a total of $373 million.
At the end of the 2002 fiscal year, municipalities reported $4.0 billion in cash and investment assets.

Municipal General Revenues
Municipal general revenues have shown little change over the past five years, increasing from $1.9 billion in FY 1998 to $2.2 billion in FY 2002.

Municipal General Revenues: FY 1998 - FY 2002
$4
$3 $2
$1 $0
'98 '99 '00 '01 '02

Millions ($) Billions ($)

Municipal Property Tax Revenues: FY 1998 - FY 2002

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

'98 '99 '00 '01 '02

Property tax revenues totaled $491 million for municipalities in FY 2002, increasing from $468 million in the previous year. Property taxes accounted for 10% of total municipal revenues in the 2002 fiscal year.

9

2002 Local Government Finance Highlights

Revenues from sales taxes totaled $476, or 10% of total county revenues in the 2002 fiscal year.

Millions ($)

Municipal Sales Tax Revenues: FY 1998 - FY 2002
$1,000 $750 $500 $250 $0 '98 '99 '00 '01 '02

Millions ($)

Municipal Excise & Special Use Tax Revenues: FY 1998 - FY 2002

$800 $600 $400 $200
$0

'98 '99 '00 '01 '02

Revenues from excise and special use taxes totaled $413 million for cities in the last fiscal year, accounting for 8% of total revenues.

Revenues from licenses, permits and fees totaled $139 million in FY 2002, equaling only 3% of the total municipal dollar.

Millions ($)

Municipal Revenues from Licenses, Permits & Fees: FY 1998 - FY 2002
$250 $200 $150 $100
$50 $0 '98 '99 '00 '01 '02

10

2002 Local Government Finance Highlights

Millions ($)

Municipal Intergovernmental Revenues: FY 1998 - FY 2002
$400 $300
$200
$100 $0 '98 '99 '00 '01 '02

Municipalities received a total of $256 million from intergovernmental revenues in the 2002 fiscal year, increasing for the third straight year. Intergovernmental revenues amounted to 5% of total municipal revenues in FY 2002.

Funds received from state government sources in FY 2002 amounted to $109 million for municipalities. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources totaled $87 million and funds received from other local governments equaled $60 million.

Municipal Intergovernmental Revenues, by Source: FY 1997 FY 2002 Millions ($)

Source State Federal Other local

FY 1998 $64 $166 $39

FY 1999 $82 $70 $40

FY 2000 $84 $72 $40

FY 2001 $85 $86 $42

FY 2002 $109 $87 $60

Municipal Service Charges and Other Revenues: FY 1998 - FY 2002
$800
$600
$400
$200
$0 '98 '99 '00 '01 '02

Revenues from service charges and other revenues amounted to $436 million in FY 2002, equaling 9% of municipal revenue dollars.

11

Millions ($)

2002 Local Government Finance Highlights
Municipal Expenditures
Georgia's municipalities in the past year reported expenditures totaling $5.1 billion, an increase over the $4.7 billion reported in FY 2001. Spending by municipalities has increased from a level of $3.7 billion in FY 1998 to the current level of $5.1 billion.

Billions ($)

Municipal Total Expenditures: FY 1998 - FY 2002
$10
$8
$5
$3
$0 '98 '99 '00 '01 '02

Municipal General Expenditures
Municipal general expenditures amounted to $2.2 billion in FY 2002, a slight increase over the $2.1 billion reported in FY 2001. General expenditures for cities have increased from $1.7 billion in FY 1998 to the current level.

Billions ($)

Municipal General Expenditures: FY 1998 - FY 2002
$4
$3
$2
$1
$0 '98 '99 '00 '01 '02

Municipal General Expenditures, by Category: FY 2002

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

Amount ($) $806 million $350 million $303 million $207 million $153 million $141 million $93 million $89 million $48 million $28 million $19 million

% of Total 16% 7% 6% 4% 3% 3% 2% 2% 1% +0% +0%

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2002 Local Government Finance Highlights
Spending for public safety remained the largest municipal expenditure in the past year, totaling $806 million or 16% of total municipal spending. Expenditures for administration totaled $350 million or 7% of total spending. Capital expenditures totaled $303 million or 6% of total municipal spending. Expenditures for highways, streets and drainage amounted to $207 million, 4% of the total spent by cities.

Municipal Capital Expenditures: FY 1998 - FY 2002
$500 $400 $300 $200 $100
$0 '98 '99 '00 '01 '02

Capital expenditures for equipment, land, structures, and construction, amounted to $303 million in the 2002 fiscal year, or 6% of total municipal spending.

Millions ($) Millions ($)

Municipal Debt Service
Expenditures for debt service costs (interest only) in the past fiscal year amounted to a total of $287 million, or 6% of the total municipal spending dollar. Debt service costs increased significantly in FY 2002, from a level of $215 million in FY 2001.

Municipal Debt Service: FY 1998 - FY 2002

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

'98 '99 '00 '01 '02

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2002 Local Government Finance Highlights
Finances of Municipal Enterprise Funds
Municipalities generated revenues of $2.7 billion in FY 2002 from enterprise funds, accounting for 55% of total municipal revenues.

Billions ($)

Municipal Enterprise Fund Revenues: FY 1998 - FY 2002
$5 $4 $3 $2 $1 $0
'98 '99 '00 '01 '02

Water and sewer system revenues totaled $922 million, while revenues from electric supply systems amounted to $663 million. Airport revenues, primarily Atlanta's Hartsfield International ($576 million), amounted to $582 million. Gas supply system revenues amounted to $309 million, while solid waste system revenues equaled $142 million. Revenues from other enterprise funds generated $84 million for cities.

Revenues of Municipal Enterprise Funds, by Type: FY 2002

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

Amount ($) $922 million $663 million $582 million $309 million $142 million $84 million

% of total 19% 14% 12% 6% 3% 2%

Expenditures from enterprise funds amounted $2.6 billion in FY 2002, an increase over the $2.4 billion reported in the previous year. In the five-year period since FY 1998, spending from enterprise funds has risen from $1.8 billion to the current $2.6 billion.

Billions ($)

Municipal Enterprise Fund Expenditures: FY 1998 - FY 2002
$5 $4 $3 $2 $1 $0
'98 '99 '00 '01 '02

14

2002 Local Government Finance Highlights
Spending for municipal water and sewer supply systems amounted to $1.1 billion for the 2002 fiscal year, accounting for 21% of total municipal spending. Expenditures from electric supply systems amounted to $584 million, while airport system expenditures decreased to a level of $328 million. Spending for gas supply systems totaled $284 million and solid waste system spending amounted to $157 million. Expenditures from other enterprise funds totaled $173 million.

Expenditures of Municipal Enterprise Funds, by Type: FY 2002

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

Amount ($) $1.1 billion $584 million $328 million $284 million $157 million $173 million

% of total 21% 11% 6% 6% 3% 3%

Municipal Debt Patterns
During the 2002 fiscal year, cities issued a total of $1.5 billion in debt. Since FY 1998, municipalities in Georgia have issued a total of $5.3 billion in debt.
At the end of the fiscal year, municipalities held a total of $6.6 billion in outstanding debt. Since FY 1998, the amount of debt held by cities has increased from a level of $3.8 billion to the current level.

Billions ($)

Municipal Debt Issued and Amount Outstanding EOY: FY 1998 - FY 2002

$10 $8 $6 $4 $2 $0 '98 '99 '00 '01 '02

Issued ($)

Outstanding EOY ($)

Municipal Debt Issued by Type: FY 2002

Short-term $28

Lease pool $37

Other long-term $68

G.O. Bond

$233

Revenue bond

$1,108

$0

$500

$1,000

$1,500

Millions ($)

During FY 2002, 75% of the debt issued by cities was issued in the form of revenue bond debt, totaling $1.1 billion. General obligation borrowing amounted to $233 million and other long-term borrowing totaled an additional $68 million. Lease pool borrowing accounted for $37 million while borrowing in the form of short-term funds totaled $28 million.

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2002 Local Government Finance Highlights

Seventy-four percent of the debt held at the end of FY 2002 by cities was held in the form of revenue bond debt, amounting to $4.9 billion. General obligation debt outstanding totaled $903 million, while debt in the form of other long-term funds totaled $504 million. Outstanding lease purchase debt equaled an additional $262 million and outstanding short-term debt totaled $26 million.

Municipal Debt Outstanding at EOY by Type: FY 2002

Short-term $26

Lease purchase $262

Other long-term

$504

G.O. bond Revenue bond

$903

$0

$2,500

Millions ($)

$4,922 $5,000

Municipal Cash and Investment Assets

Municipal Cash and Investment Assets Held at End of Year: FY 1998 - FY 2002
$6
$4
$2
$0 '98 '99 '00 '01 '02

At the end of the 2002 fiscal year, municipalities held a total of $4.0 billion in cash and investment assets.

Billions ($)

16

2002 Local Government Finance Highlights
Consolidated Government Finances: 2002
Georgia's three consolidated governments in FY 2002 reported total revenues of $625
million. Consolidated government general revenues equaled $500 million, while revenues from enterprise funds equaled $124 million.
The three consolidated governments reported expenditures of $619 million in the 2002 fiscal year. Consolidated government general expenditures amounted to $458 million, while expenditures from enterprise funds totaled $141 million. Debt service costs (interest only) amounted to $20 million for consolidated governments during the year.
At the end of the 2002 fiscal year, consolidated governments held a total of $354 million in outstanding debt. The three consolidated governments issued a total of $29 million in new debt during the fiscal year while a total of $51 million in old debt was retired.
At the end of the 2002 fiscal year, the three consolidated governments held a total of $689 million in cash and investment assets, an increase of almost 8% over the amount held at the end of FY 2001.
Consolidated Government General Revenues

Consolidated general revenues amounted to $500 million in FY 2002. General revenues have increased from $420 million in FY 1998 to the current level.

Consolidated General Revenues: FY 1998 - FY 2002
$1,000 $750 $500 $250 $0 '98 '99 '00 '01 '02

Millions ($) Millions ($)

Consolidated Government Property Tax Revenues: FY 1998 - FY 2002

$250 $200 $150 $100
$50 $0

'98 '99 '00 '01 '02

Property tax revenues equaled $131 million for consolidated governments in the 2002 fiscal year or 21% of total revenues.

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2002 Local Government Finance Highlights
The three consolidated governments received a total of $156 million in the fiscal year from the collection of sales taxes. This amount is closely divided between local option sales taxes and special purpose sales taxes.

Millions ($)

Consolidated Government Sales Tax Revenues: FY 1998 - FY 2002

$250 $200 $150 $100
$50 $0

'98 '99 '00 '01 '02

Millions ($)

Consolidated Government Excise & Special Use Tax Revenues: FY 1998 - FY 2002
$100
$75
$50
$25
$0 '98 '99 '00 '01 '02

Excise and special use tax revenues generated over $57 million for consolidated governments in the 2002 fiscal year, totaling 9% of total revenues.

Consolidated governments received a total of $21 million from licenses, permits and fees in the 2002 fiscal year. Revenues from these sources have showed modest gains since FY 1998.

Millions ($)

Consolidated Licenses, Permits & Fees Revenues: FY 1998 - FY 2002
$40 $30 $20 $10
$0 '98 '99 '00 '01 '02

Millions ($)

Consolidated Government Intergovernmental Revenues:
FY 1998 - FY 2002 $100
$75
$50
$25
$0 '98 '99 '00 '01 '02

Intergovernmental revenues received by consolidated governments totaled $66 million in the past year, accounting for 11% of total consolidated government revenues.

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2002 Local Government Finance Highlights
Funds received by the consolidated governments from state government sources totaled $60 million in FY 2002. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $5 million, a decrease from the $12 million reported in the previous year. Funds received from other local governments amounted to $648,000.

Consolidated Intergovernmental Revenues, by Source: FY 1998 FY 2002

Source State Federal Other local

FY 1998 $30 million $11 million $1 million

FY 1999 $43 million $8 million $2 million

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

FY 2001 $47 million $12 million $455,000

FY 2002 $60 million $5 million $648,000

Consolidated Government Expenditures
The three consolidated governments reported combined expenditures of $619 million in the 2002 fiscal year, an increase over the $575 million reported in the previous year.

Millions ($)

Consolidated Total Expenditures: FY 1998 - FY 2002
$900
$600
$300
$0 '98 '99 '00 '01 '02

Consolidated Government General Expenditures

General expenditures for the consolidated governments decreased slightly to a level of $458 million in FY 2002 from the $437 million in the previous year. General expenditures accounted for 74% of total consolidated government expenditures.

Millions ($)

Consolidated General Expenditures: FY 1998 - FY 2002
$800
$600
$400
$200
$0 '98 '99 '00 '01 '02

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2002 Local Government Finance Highlights
Spending for public safety accounted for 25% of the consolidated government expenditures in 2002, amounting to $153 million. Capital expenditures totaled $97 million and spending for administration amounted to $58 million. Spending for health and human services equaled $43 million or 7% of consolidated government total expenditures.

Consolidated Government General Expenditures, by Category: FY 2002

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

Amount ($) $153 million $97 million $58 million $43 million $27 million $26 million $23 million $18 million $14 million
$1 million $0

% of Total 25% 16% 9% 7% 4% 4% 4% 3% 2% +0% 0%

Millions ($)

Consolidated Government Capital Spending: FY 1998 - FY 2002
$200
$150
$100
$50
$0 '98 '99 '00 '01 '02

Capital spending by consolidated governments increased from $84 million in FY 2001 to $97 million in FY 2002. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. In the 2002 fiscal year, capital spending accounted for 16% of total consolidated government expenditures.

20

2002 Local Government Finance Highlights
Consolidated Government Debt Service
Consolidated governments reported debt service interest expenditures of $20 million in FY 2002, up from $15 million in the previous year. Debt service interest amounted to 3% of total spending in the last fiscal year.

Millions ($)

Consolidated Debt Service Costs: FY 1998 - FY 2002
$40
$30
$20 $10
$0 '98 '99 '00 '01 '02

Consolidated Government Enterprise Revenues

Consolidated governments reported $124 million in revenues from enterprise funds during the fiscal year, amounting to 20% of total revenues.

Millions ($)

Consolidated Enterprise Fund Revenues: FY 1997 - FY 2001
$200
$150
$100
$50
$0 '98 '99 '00 '01 '02

Consolidated governments reported revenues of $80 million from water and sewer systems during the 2002 fiscal year, amounting to 13% of total revenues. Solid waste enterprise funds generated revenues of $20 million, or 3% of total revenues. Revenues from airports amounted to $9 million, while revenues from other enterprise funds amounted to $16 million.

Revenues of Consolidated Enterprise Funds, by Type: FY 2002

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

Amount ($) $80 million $20 million $16 million $9 million

% of total 13% 3% 3% 1%

21

2002 Local Government Finance Highlights

Consolidated Government Enterprise Expenditures

Millions ($)

Consolidated Enterprise Fund Expenditures: FY 1998 - FY 2002

$200 $150 $100
$50 $0

'98 '99 '00 '01 '02

Expenditures from enterprise funds totaled $141 million in FY 2002, up from the $122 million reported in the previous year. Enterprise fund accounted for 23% of total spending in FY 2002.

Spending for water and sewer systems from amounted to $90 million in the 2002 fiscal year, or 15% of total expenditures. Expenditures for other enterprise funds amounted to $23 million. Spending for solid waste systems amounted to $17 million and expenditures for airports amounted to $10 million.

Expenditures from Consolidated Government Enterprise Funds, by Type: FY 2002

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

Amount ($) $90 million $23 million $17 million $10 million

% of total 15% 4% 3% 2%

Consolidated Government Debt Patterns

During the 2002 fiscal year, consolidated governments issued a total of $29 million in debt. At the end of the fiscal year, the three consolidated governments reported a total of $354 million in outstanding debt of all types.

Millions ($)

Consolidated Debt Issued and Amount Outstanding EOY: FY 1998 - FY 2002

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

'98 '99 '00 '01 '02

Issued ($)

Outstanding EOY ($)

22

2002 Local Government Finance Highlights

Since the 1998 fiscal year, consolidated governments have issued a total of $283 million in debt. The amount of debt outstanding at the end of each year has increased from a level of $289 million to the present level of $354 million.

Consolidated Debt Issued by Type: FY 2002

Short-term Other long-term
G.O. Lease purchase
Revenue bond $0

$12
$10 Millions ($)

$17 $20

During the 2002 fiscal year, consolidated governments issued a total of $17 million in revenue bond debt, accounting for 58% of the debt issued. Borrowing in the form of lease purchase debt amounted to $12 million. Consolidated governments issued no general obligation bonds, other long-term or short-term debt during the fiscal year.

Debt in the form of revenue bonds, amounting to $261 million, accounted for 74% of the outstanding debt held by consolidated governments at the end of the 2002 fiscal year. Outstanding general obligation debt amounted to $35 million, or 10% of the outstanding debt. Other long-term debt equaled $32 million and outstanding lease purchase debt totaled $26 million. Consolidated governments reported no short-term debt outstanding at the end of the 2002 fiscal year.

Consolidated Debt Outstanding at End of Year by Type: FY 2002

Short-term $0

Lease purchase

$26

Other long-term

$32

General obligation

$35

Revenue bond

$0

$100

$200

Millions ($)

$261 $300

Consolidated Government Cash and Investment Assets

Millions ($)

Consolidated Government Cash and Investment Assets Held at End of Year:
FY 1998 - FY 2002
$1,000
$800
$600
$400
$200
$0 '98 '99 '00 '01 '02

At the end of the 2002 fiscal year, consolidated governments held a total of $689 million in cash and investment assets. Since the end of the 1998 fiscal year, the amount of cash and investment assets held by consolidated governments has nearly doubled from a level of $396 million.

23

2002 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 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 1 Tax assessor/appraiser 1 General administration General government buildings General insurance Legal fees
Courts Superior court 1 State court 1 Juvenile and magistrate court 1 Probate court 1 Clerk of courts 1 Municipal court 2
Public Safety and Corrections Sheriff's department 1 Police department Correctional institute 1 Jail Fire department
Community Development Community development Building inspection and regulation
Highways Highways, roads and bridges Drainage
Health and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare Ambulance service DHR physical and mental health grants 1
Leisure Services Parks and recreation

A - 1

2002 Local Government Finance Highlights
Appendix A: Data Categories

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 County and consolidated governments; 2 Consolidated and municipal governments

A - 2

2002 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: FY 2002

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 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 ($) 5,933,588,046 5,072,282,369
861,305,677
Amount ($) 5,072,282,369 2,207,552,976 1,726,532,211
481,020,765
1,118,940,749 535,866,844 583,073,905
250,157,189 38,757,844
159,480,607 34,151,742 16,199,751 1,567,245
149,397,716
556,920,667 421,518,375 100,049,530
35,352,762
789,313,072 197,199,411 592,113,661
861,305,677 699,009,923
0 602,114 6,163,856 118,106,127 37,423,657

Per capita amount ($)
735.81 629.00 106.81
Per capita amount ($)
629.00 273.75 214.10
59.65
138.76 66.45 72.31
31.02 4.81
19.78 4.24 2.01 0.19
18.53
69.06 52.27 12.41
4.38
97.88 24.45 73.43
106.81 86.68 0.00 0.07 0.76 14.65 4.64

Percent of total 100.0% 85.5% 14.5%
Percent of total 85.5% 37.2% 29.1%
8.1%
18.9% 9.0% 9.8%
4.2% 0.7% 2.7% 0.6% 0.3% 0.0%
2.5%
9.4% 7.1% 1.7% 0.6%
13.3% 3.3%
10.0%
14.5% 11.8%
0.0% 0.0% 0.1% 2.0% 0.6%

B - 1

2002 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: FY 2002

Total Expenditures General Expenditures Enterprise Fund Expenditures Debt Service 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 service costs

Amount ($) 6,495,612,934 5,089,242,481 1,218,784,691
187,585,762
Amount ($)
5,089,242,481 799,404,919 386,207,474
1,249,949,167 117,268,129 600,892,284 227,807,279 65,434,944 328,772,312 1,502,547 196,335,970
1,115,667,456
1,218,784,691 1,014,970,194
0 813,419 13,370,974 123,690,783 65,939,321
187,585,762

Per capita amount ($)
805.51 631.11 151.14
23.26
Per capita amount ($)
631.11 99.13 47.89
155.00 14.54 74.52 28.25 8.11 40.77 0.19 24.35
138.35
151.14 125.86
0.00 0.10 1.66 15.34 8.18
23.26

Percent of total
100.0% 78.3% 18.8% 2.9%
Percent of total
78.3% 12.3%
5.9% 19.2%
1.8% 9.3% 3.5% 1.0% 5.1% 0.0% 3.0% 17.2%
18.8% 15.6%
0.0% 0.0% 0.2% 1.9% 1.0%
2.9%

B - 2

2002 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: FY 2002

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 in all other funds

Amount ($) 3,793,494,740 2,165,417,619
826,695,881 187,825,126 510,898,863 102,657,251
583,998,800 162,345,000 199,219,359
24,828,445 61,769,705 135,836,291
468,000,891 116,672,670
97,009,286 31,636,603 82,572,756 140,109,576
3,871,051,709 2,177,369,664
929,538,017 180,701,976 490,119,893
93,322,159
187,585,762 102,986,643
44,374,721 9,201,791
26,938,980 4,083,627
Amount ($) 5,070,638,763
125,435,529 820,500,520 4,124,702,714
B - 3

Per capita amount ($)
470.42 268.53 102.52
23.29 63.36 12.73
72.42 20.13 24.70
3.08 7.66 16.84
58.04 14.47 12.03
3.92 10.24 17.37
480.04 270.01 115.27
22.41 60.78 11.57
23.26 12.77
5.50 1.14 3.34 0.51
Per capita amount ($)
628.80 15.56
101.75 511.50

Percent of total 100.0%
57.1% 21.8%
5.0% 13.5%
2.7%
100.0% 27.8% 34.1% 4.3% 10.6% 23.3%
100.0% 24.9% 20.7% 6.8% 17.6% 29.9%
100.0% 56.2% 24.0% 4.7% 12.7% 2.4%
100.0% 54.9% 23.7% 4.9% 14.4% 2.2%
Percent of total 100.0%
2.5% 16.2% 81.3%

2002 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: FY 2002

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 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 ($) 4,913,887,674 2,211,738,399 2,702,149,275
Amount ($) 2,211,738,399
490,724,623 432,938,524
57,786,099
476,320,914 370,416,303 105,904,611
412,530,286 65,528,626 98,250,567 73,900,030
166,982,084 7,868,980
139,464,848
256,363,170 109,266,049
86,889,892 60,207,229
436,334,557 166,704,908 269,629,649
2,702,149,275 922,200,744 662,577,007 308,959,316 581,728,904 142,498,203 84,185,101

Per capita amount ($)
1,759.24 791.83 967.41
Per capita amount ($)
791.83 175.69 155.00
20.69
170.53 132.61
37.92
147.69 23.46 35.18 26.46 59.78 2.82
49.93
91.78 39.12 31.11 21.56
156.21 59.68 96.53
967.41 330.16 237.21 110.61 208.27
51.02 30.14

Percent of total 100.0% 45.0% 55.0%
Percent of total 45.0% 10.0%
8.8% 1.2%
9.7% 7.5% 2.2%
8.4% 1.3% 2.0% 1.5% 3.4% 0.2%
2.8%
5.2% 2.2% 1.8% 1.2%
8.9% 3.4% 5.5%
55.0% 18.8% 13.5%
6.3% 11.8%
2.9% 1.7%

C - 1

2002 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: FY 2002

Total Expenditures General Expenditures Enterprise Fund Expenditures Debt Service 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 service costs

Amount ($) 5,124,063,241 2,235,305,057 2,601,299,557
287,458,626
Amount ($)
2,235,305,057 349,751,457 47,501,971 806,111,567 88,566,642 19,142,220 140,855,911 93,282,240 206,756,195 27,909,578 152,920,109 302,507,167
2,601,299,557 1,075,363,681
584,120,448 283,901,342 327,536,104 156,964,520 173,413,462
287,458,626

Per capita amount ($)
1,834.49 800.27 931.30 102.91
Per capita amount ($)
800.27 125.22
17.01 288.60
31.71 6.85
50.43 33.40 74.02
9.99 54.75 108.30
931.30 385.00 209.12 101.64 117.26
56.20 62.08
102.91

Percent of total
100.0% 43.6% 50.8% 5.6%
Percent of total
43.6% 6.8% 0.9%
15.7% 1.7% 0.4% 2.7% 1.8% 4.0% 0.5% 3.0% 5.9%
50.8% 21.0% 11.4%
5.5% 6.4% 3.1% 3.4%
5.6%

C - 2

2002 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: FY 2002

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 in all other funds

Amount ($) 5,507,211,151 3,991,046,779
749,601,390 466,980,426 276,679,012
22,903,544
1,474,783,731 1,107,832,927
233,332,764 67,758,312 37,377,592 28,482,136
372,635,431 187,077,416
79,874,319 29,709,775 50,773,755 25,200,166
6,617,133,217 4,922,382,287
903,059,835 503,659,481 261,846,100
26,185,514
287,458,626 215,198,522
38,827,270 17,990,485 13,861,763
1,580,586
Amount ($) 4,013,667,904
246,454,227 1,168,831,033 2,598,382,644
C - 3

Per capita amount ($) 1,971.66 1,428.85
268.37 167.19
99.06 8.20
527.99 396.62
83.54 24.26 13.38 10.20
133.41 66.98 28.60 10.64 18.18 9.02
2,369.03 1,762.28
323.31 180.32
93.74 9.37
102.91 77.04 13.90 6.44 4.96 0.57
Per capita amount ($) 1,436.95
88.23 418.46 930.26

Percent of total 100.0%
72.5% 13.6%
8.5% 5.0% 0.4%
100.0% 75.1% 15.8% 4.6% 2.5% 1.9%
100.0% 50.2% 21.4% 8.0% 13.6% 6.8%
100.0% 74.4% 13.6% 7.6% 4.0% 0.4%
100.0% 74.9% 13.5% 6.3% 4.8% 0.5%
Percent of total 100.0%
6.1% 29.1% 64.7%

2002 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: FY 2002

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 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 ($) 624,620,730 500,324,465 124,296,265
Amount ($) 500,324,465 130,940,176
96,148,991 34,791,185
155,514,562 77,634,539 77,880,023
56,566,451 8,500,920
18,602,937 6,190,543
22,420,421 851,630
21,307,423
65,596,351 59,660,057
5,288,729 647,565
70,399,502 17,541,899 52,857,603
124,296,265 79,684,731 0 0 9,018,363 20,027,116 15,566,055

Per capita amount ($)
1,280.82 1,025.95
254.88
Per capita amount ($)
1,025.95 268.50 197.16 71.34
318.89 159.19 159.70
115.99 17.43 38.15 12.69 45.97 1.75
43.69
134.51 122.34
10.84 1.33
144.36 35.97
108.39
254.88 163.40
0.00 0.00 18.49 41.07 31.92

Percent of total 100.0% 80.1% 19.9%
Percent of total 80.1% 21.0% 15.4%
5.6%
24.9% 12.4% 12.5%
9.1% 1.4% 3.0% 1.0% 3.6% 0.1%
3.4%
10.5% 9.6% 0.8% 0.1%
11.3% 2.8% 8.5%
19.9% 12.8%
0.0% 0.0% 1.4% 3.2% 2.5%

D - 1

2002 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: FY 2002

Total Expenditures General Expenditures Enterprise Fund Expenditures Debt Service 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 service costs

Amount ($) 619,081,254 458,318,382 140,910,904
19,851,968
Amount ($)
458,318,382 57,956,816 23,038,493
152,749,851 18,046,234 42,792,203 26,552,157 1,166,287 25,657,358 0 13,720,710 96,638,273
140,910,904 90,223,036 0 0 10,050,640 17,140,173 23,497,055
19,851,968

Per capita amount ($)
1,269.46 939.81 288.95 40.71
Per capita amount ($)
939.81 118.84
47.24 313.22
37.00 87.75 54.45
2.39 52.61
0.00 28.14 198.16
288.95 185.01
0.00 0.00 20.61 35.15 48.18
40.71

Percent of total
100.0% 74.0% 22.8% 3.2%
Percent of total
74.0% 9.4% 3.7%
24.7% 2.9% 6.9% 4.3% 0.2% 4.1% 0.0% 2.2%
15.6%
22.8% 14.6%
0.0% 0.0% 1.6% 2.8% 3.8%
3.2%

D - 2

2002 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: FY 2002

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 in all other funds

Amount ($) 376,052,372 269,568,713
55,325,000 34,292,135 16,866,524
0
29,211,207 16,890,000
0 0 12,321,207 0
51,409,561 25,794,209 20,265,000
1,998,440 3,351,912
0
353,854,018 260,664,504
35,060,000 32,293,695 25,835,819
0
19,851,968 14,739,023
2,265,671 1,896,157
951,117 0
Amount ($) 689,332,457
12,903,902 107,948,089 568,480,466
D - 3

Per capita amount ($)
771.12 552.77 113.45
70.32 34.59
0.00
59.90 34.63
0.00 0.00 25.27 0.00
105.42 52.89 41.55 4.10 6.87 0.00
725.60 534.51
71.89 66.22 52.98
0.00
40.71 30.22
4.65 3.89 1.95 0.00
Per capita amount ($) 1,413.52
26.46 221.35 1,165.70

Percent of total 100.0%
71.7% 14.7%
9.1% 4.5% 0.0%
100.0% 57.8% 0.0% 0.0% 42.2% 0.0%
100.0% 50.2% 39.4% 3.9% 6.5% 0.0%
100.0% 73.7% 9.9% 9.1% 7.3% 0.0%
100.0% 74.2% 11.4% 9.6% 4.8% 0.0%
Percent of total 100.0%
1.9% 15.7% 82.5%

2002 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction

Responded to survey

Counties

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

Jurisdiction
40 Coweta 41 Crawford 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

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

Jurisdiction
80 Jackson 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar 88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 97 Madison 98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 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

E- 1

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

2002 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
120 Rabun 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth

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

Jurisdiction
Municipalities 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

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

Jurisdiction
40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 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

E- 2

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

2002 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
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 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

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

Jurisdiction
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 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

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 No Yes Yes Yes Yes Yes Yes Yes Yes

Jurisdiction
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 193 Garden City 194 Garfield 195 Gay 196 Geneva 197 Georgetown 198 Gibson 199 Gillsville

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

E- 3

2002 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
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

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

Jurisdiction
240 Hoschton 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

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

Jurisdiction
280 Loganville 281 Lone Oak 282 Lookout Mountain 283 Louisville 284 Lovejoy 285 Ludowici 286 Lula 287 Lumber City 288 Lumpkin 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

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 Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

E- 4

2002 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
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 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

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

Jurisdiction
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 385 Quitman 386 Ranger 387 Ray City 388 Rayle 389 Rebecca 390 Register 391 Reidsville 392 Remerton 393 Rentz 394 Resaca 395 Reynolds 396 Rhine 397 Riceboro 398 Richland 399 Richmond Hill

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

Jurisdiction
400 Riddleville 401 Rincon 402 Ringgold 403 Riverdale 404 Riverside 405 Roberta 406 Rochelle 407 Rockmart 408 Rocky Ford 409 Rome 410 Roopville 411 Rossville 412 Roswell 413 Royston 414 Rutledge 415 Sale City 416 Sandersville 417 Santa Claus 418 Sardis 419 Sasser 420 Savannah 421 Scotland 422 Screven 423 Senoia 424 Shady Dale 425 Sharon 426 Sharpsburg 427 Shellman 428 Shiloh 429 Siloam 430 Sky Valley 431 Smithville 432 Smyrna 433 Snellville 434 Social Circle 435 Soperton 436 Sparks 437 Sparta 438 Springfield 439 St. Marys

E- 5

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

2002 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
440 Stapleton 441 Statesboro 442 Statham 443 Stillmore 444 Stockbridge 445 Stone Mountain 446 Sugar Hill 447 Summertown 448 Summerville 449 Sumner 450 Sunny Side 451 Surrency 452 Suwanee 453 Swainsboro 454 Sycamore 455 Sylvania 456 Sylvester 457 Talbotton 458 Talking Rock 459 Tallapoosa 460 Tallulah Falls 461 Talmo 462 Tarrytown 463 Taylorsville 464 Temple 465 Tennille 466 Thomaston 467 Thomasville 468 Thomson 469 Thunderbolt 470 Tifton 471 Tiger 472 Tignall 473 Toccoa 474 Toomsboro 475 Trenton 476 Trion 477 Tunnell Hill 478 Turin 479 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 Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

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

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

Jurisdiction
520 Woodland 521 Woodstock 522 Woodville 523 Woolsey 524 Wrens 525 Wrightsville 526 Yatesville 527 Young Harris 528 Zebulon

E- 6

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

DCA
Georgia Department of Community Affairs
Office of Research Post Office Box 95068 Atlanta, Georgia 30347-0068
(404) 679-3145