$ 
GEORGIA LOCAL GOVERNMENT FINANCE 
2003 HIGHLIGHTS 
Georgia Department of Community Affairs November 2004 
 
 2003 Local Government Finance Highlights 
Table of Contents 
Executive Summary ........................................................................................................................ i County Government Finances: FY 2003 ......................................................................................... 1 Municipal Government Finances: FY 2003 .................................................................................... 9 Consolidated Government Finances: FY 2003 ............................................................................. 16 Appendix A: Data Categories .................................................................................................... A-1 Appendix B: County Government Finance Overview: FY 2003 ................................................ B-1 Appendix C: Municipal Government Finance Overview: FY 2003 ............................................C-1 Appendix D: Consolidated Government Finance Overview: FY 2003....................................... D-1 Appendix E: Governments Included in the 2003 Local Government Finance Survey ............... E-1 
 
 2003 Local Government Finance Highlights 
Executive Summary 
9 County government revenue totaled $6.2 billion in FY 2003. General revenue collections totaled $5.4 billion, while enterprise funds generated $890 million. 
9 Total county expenditures amounted to $6.7 billion in FY 2003. County general expenditures amounted to $5.2 billion while expenditures from enterprise funds totaled $1.3 billion, and debt service expenditures (interest only) amounted to $192 million. 
9 Counties reported a total of $4 billion in outstanding debt at the end of the 2003 fiscal year. During the past year, counties issued a total of $727 million in new debt, and retired $674 million in old debt. 
9 At the end of fiscal year 2003 counties held a total of $5 billion in cash and investment assets. 9 During the 2003 fiscal year municipal governments reported total revenue collections of $4.9 
billion. General revenue collections amounted to $2.3 billion, while cities received $2.6 billion from enterprise funds. 9 Municipal expenditures amounted to $5.5 billion in the 2003 fiscal year. General expenditures for municipalities were $2.1 billion and enterprise fund expenditures totaled $3 billion. Debt service expenditures (interest only) for municipalities amounted to $329 million. 9 At the end of FY 2003, municipalities held outstanding debt totaling $6.3 billion. During the 2003 fiscal year, municipalities issued a total of $1.4 billion in new debt, and retired a total of $730 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 2003 fiscal year. 9 The three consolidated county and city governments in the 2003 fiscal year reported total revenues of $650 million. Consolidated governments reported a total of $516 million from general revenues and $134 million from enterprise fund revenues. 9 Consolidated governments spent a total of $683 million in the fiscal year. General expenditures totaled $458 million; expenditures from enterprise funds amounted to $205 million and debt service costs (interest only) for the consolidated governments equaled $19 million. 9 At the end of FY 2003, consolidated governments held a total of $478 million in outstanding debt. During the fiscal year, the consolidated governments issued a total of $152 million in new debt of all types, and retired a total of $27 million in old debt. 9 At the end of the end of the 2003 fiscal year, the three consolidated governments reported cash and investment assets totaling $783 million. 
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 2003 Local Government Finance Highlights 
County Government Finances: 2003 
During the past fiscal year, county governments in Georgia generated total revenues of $6.2 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $5.4 billion while revenues from enterprise funds amounted to $890 million. 
Counties reported expenditures from all sources amounting to $6.7 billion during the 2003 fiscal year. General expenditures totaled $5.2 billion and expenditures for enterprise funds amounted to $1.3 billion. Debt service costs (interest only) during the year totaled $192 million. 
Counties reported a total of $4 billion in outstanding debt of all types at the end of 2003. During the year counties issued $727 million in new debt and retired a total of $674 million in old debt. 
At the end of the fiscal year, counties reported a total of $5 billion in cash and investment assets. 
 
County General Revenues 
County governments reported a total of $5.4 billion in general revenues in FY 2003. General revenues compose the majority of the county revenue dollar, amounting to 86% of all revenues received by counties in the fiscal year. 
Since 1999 general revenues have increased from $4.1 billion to $5.4 billion. 
 
County General Revenues: FY 1999 - FY 2003 
$8 $6 $4 $2 $0 
'99 '00 '01 '02 '03 
 
Billions ($) Billions ($) 
 
County Property Tax Revenues: FY 1999 - FY 2003 
$4 $3 $2 $1 $0 
'99 '00 '01 '02 '03 
 
General revenues received from property taxes increased to $2.4 billion in the 2003 fiscal year, accounting for 39% of all revenues received by counties. 
 
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 2003 Local Government Finance Highlights 
General revenues from sales taxes amounted to $1.1 billion in the fiscal year. Sales tax revenues amounted to 18% of total revenues. Sales tax revenues have shown little change over the past three fiscal years. 
 
Billions ($) 
 
County Sales Tax Revenues: FY 1999 - FY 2003 
$2 
$1 
$0 '99 '00 '01 '02 '03 
 
Millions ($) 
 
County Excise and Special Use Taxes: FY 1999 - FY 2003 
$400 
$300 
$200 
$100 
$0 '99 '00 '01 '02 '03 
 
General revenues from excise and special use taxes increased to a level of $267 million in the 2003 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 $152 million in the fiscal year, amounting to less than 3% of total county revenues. 
 
Millions ($) 
 
County Revenues from Licenses, Permits and Fees: FY 1999 - FY 2003 
$300 
$200 
$100 
$0 '99 '00 '01 '02 '03 
 
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 2003 Local Government Finance Highlights 
 
Millions ($) 
 
County Intergovernmental Revenues: FY 1999 - FY 2003 
 
$1,000 $750 $500 $250 $0 
 
'99 '00 '01 '02 '03 
 
During the 2003 fiscal year, counties received $585 million in intergovernmental revenues, accounting for 9% of total county revenue collections in the year. 
 
County governments received $461 million in funds from state government sources in the 2003 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 $84 million, or 1% of all revenues. County intergovernmental revenues received from other local governments amounted to $40 million. 
 
County Intergovernmental Revenues, by Type: FY 1999  FY 2003 Millions ($) 
 
Source State Federal Other local 
 
FY 1999 $346 $86 $31 
 
FY 2000 $368 $96 $40 
 
FY 2001 $411 $89 $37 
 
FY 2002 $422 $100 $35 
 
FY 2002 $461 $84 $40 
 
Service charges and other revenues declined to $785 million in FY 2003, 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 1999 - FY 2003 
$1,200 
$900 
$600 
$300 
$0 '99 '00 '01 '02 '03 
 
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 2003 Local Government Finance Highlights 
 
County Expenditures 
Counties in Georgia reported expenditures of $6.7 billion in FY 2003. Since the 1999 fiscal year county expenditures have increased from a level of $5.1 billion to the level of $6.7 billion. 
County General Expenditures 
 
Billions ($) 
 
County Total Expenditures: FY 1999 - FY 2003 
$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03 
 
County general expenditures totaled $5.2 billion in the 2003 fiscal year. Since FY 1999, general expenditures have grown from a level of $4.1 billion to the present level. General expenditures account for 78% of total county spending. 
 
Billions ($) 
 
County General Expenditures: FY 1998 - FY 2002 
$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03 
 
Spending for public safety by counties amounted to $1.4 billion in FY 2003, or 21% of the total county expenditures. Administration costs totaled $836 million, amounting to 12% of total expenditures. Health and human services expenditures totaled $618 million. Expenditures for courts amounted to $425 million, or 6% of total spending while spending for highways, streets and drainage equaled $354 million. 
 
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 2003 Local Government Finance Highlights 
 
County General Expenditures, by Category: FY 2003 
 
Category Public safety Capital expenditures Administration Health and human services Courts Highways, streets and drainage Leisure services Other expenditures Community development Public works Education (non-school board) 
 
Amount ($) $1.4 billion $949 million $836 million $618 million $425 million $354 million $248 million $245 million $130 million $61 million $549,000 
 
% of Total 21% 14% 12% 9% 6% 5% 4% 4% 2% 1% +0% 
 
Millions ($) Millions ($) 
 
County Capital Expenditures: FY 1999 - FY 2003 
$1,500 
$1,000 
$500 
$0 '99 '00 '01 '02 '03 
 
Capital spending for equipment, land, structures, and construction, totaled $929 million, or 14% of total spending in FY 2003. Capital spending decreased from a level of $1.1 billion in the 2002 fiscal year. 
 
County Debt Service 
Debt service expenditures in the 2003 fiscal year (interest only) equaled $192 million or 3% of the total county expenditures, an increase over the amount of $188 million reported in the previous year. 
 
$300 
 
County Debt Service: FY 1999 - FY 2003 
 
$200 
 
$100 
 
$0 '99 '00 '01 '02 '03 
 
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 2003 Local Government Finance Highlights 
 
County Enterprise Revenues 
County enterprise fund revenues in the 2003 fiscal year amounted to $890 million, an increase over the $861 million reported in FY 2002. Revenues from enterprise funds accounted for 14% of total county revenues in the fiscal year. 
 
Millions ($) 
 
County Enterprise Fund Revenues: FY 1999 - FY 2003 
$2,000 
$1,500 
$1,000 
$500 
$0 '99 '00 '01 '02 '03 
 
Revenues from county water and sewer systems amounted to $707 million, or 11% of total county revenues in FY 2003. Revenues from solid waste systems totaled $125 million, or 2% of total revenues. Revenues from other enterprise funds accounted for $47 million, while airport revenues amounted to $10 million. Revenues from gas supply systems amounted to less than $1 million. 
 
Revenues of County Enterprise Funds, by Type: FY 2003 
 
Category Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system 
 
Amount ($) $707 million $125 million $47 million $10 million 
$676,000 
 
% of total 11% 2% 1% +0% +0% 
 
Millions ($) 
 
County Enterprise Expenditures 
County Enterprise Fund Expenditures: FY 1999 - FY 2003 
$2,000 $1,500 $1,000 
$500 $0 '99 '00 '01 '02 '03 
 
Enterprise fund expenditures amounted to $1.3 billion in FY 2003, an increase over the $1.2 billion reported in FY 2002. Enterprise fund expenditures accounted for 19% of total county spending in the 2003 fiscal year. 
 
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 2003 Local Government Finance Highlights 
 
Spending for county water and sewer systems totaled $1.1 billion in the fiscal year, 16% of county spending. Expenditures for solid waste systems decreased to $122 million while expenditures from other enterprise fund accounts totaled $85 million, or 1% of total county spending. Spending for county airports amounted to $16 million ($8 million for DeKalb County's Peachtree-DeKalb Airport) while the one county gas system reported expenditures of $775,000. 
 
Expenditures from County Enterprise Funds, by Type: FY 2003 
 
Category Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system 
 
Amount ($) $1.1 billion $122 million $85 million $16 million $775,000 
 
% of total 16% 2% 1% +0% +0% 
 
County Debt Patterns 
During the 2003 fiscal year, counties issued a total of $727 million in debt, showing the first increase in four fiscal years. 
At the end of the last fiscal year, counties held $4 billion in debt. The amount of debt outstanding at the end of each fiscal year has increased from $3.1 billion in FY 1999 to a level of $4 billion. 
 
Billions ($) 
 
County Debt Issued and Amount Outstanding EOY: FY 1999 - FY 2003 
 
$5 
 
$4 
 
$3 
 
$2 
 
$1 
 
$0 
 
'99 
 
'00 
 
'01 
 
'02 
 
'03 
 
Issued ($) 
 
Outstanding EOY ($) 
 
County Debt Issued by Type: FY 2003 
 
Other long-term Lease purchase 
G.O. Short-term 
Revenue 
 
$31 $64 $81 
 
$162 
 
$0 
 
$100 $200 $300 
 
Millions ($) 
 
$389 $400 
 
In the 2003 fiscal year counties issued a total of $389 million in revenue bond debt. Borrowing in the form of short-term debt totaled an additional $162 million. General obligation borrowing totaled $81 million, while lease purchases accounted for $64 million. Other-long term borrowing equaled $31 million. 
 
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 2003 Local Government Finance Highlights 
 
At the end of FY 2003, counties held a total of $2.4 billion in revenue bond debt, 59% of the total debt held by counties. General obligation debt amounted to $824 million, or 21% of the debt held. Lease purchase debt equaled an additional $491 million of the debt held. 
 
County Debt Outstanding at End of Year by Type: FY 2003 
 
Short-term $104 
 
Other long-term $199 
 
Lease purchase 
 
$491 
 
General obligation 
 
$824 
 
Revenue bond 
 
$2,363 
 
$0 
 
$1,000 
 
$2,000 
 
$3,000 
 
Millions ($) 
 
County Cash and Investment Assets 
At the end of the 2003 fiscal year, counties held a total of $5 billion in cash and investment assets, down slightly from $5.1 billion at the end of the previous year. Since the end of the 1999 fiscal year, the amount of cash and investment assets held by counties has increased from a level of $4.2 billion to the present level. 
 
Billions ($) 
 
County Cash and Investment Assets Held at End of Year: FY 1999 - FY 2003 
$8 $6 $4 $2 $0 
'99 '00 '01 '02 '03 
 
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 2003 Local Government Finance Highlights 
Municipal Government Finances: 2003 
In FY 2003, municipal revenues totaled $4.9 billion, showing little change from the $4.9 billion reported in the 2002 fiscal year. General revenues were a reported $2.3 billion while revenues from enterprise funds totaled $2.6 billion. 
Total municipal spending during the year amounted to $5.5 billion, an increase over the $5.1 billion reported in the 2002 fiscal year. General expenditures amounted to $2.1 billion, while expenditures from enterprise funds totaled $3 billion. Debt service costs (interest only) amounted to $329 million during the year. 
At the end of the 2003 fiscal year, municipalities held a total of $6.3 billion in debt. During FY 2003 cities issued a total of $1.4 billion in new debt and retired a total of $730 million. 
At the end of the 2003 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 $2 billion in FY 1999 to $2.3 billion in FY 2003. 
 
Municipal General Revenues: FY 1999 - FY 2003 
$4 $3 $2 $1 $0 
'99 '00 '01 '02 '03 
 
Millions ($) Billions ($) 
 
Municipal Property Tax Revenues: FY 1999 - FY 2003 
 
$1,000 $750 $500 $250 $0 
 
'99 '00 '01 '02 '04 
 
Property tax revenues totaled $582 million for municipalities in FY 2003, increasing markedly from $491 million in the previous year. Property taxes accounted for 12% of total municipal revenues in the 2003 fiscal year. 
 
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 2003 Local Government Finance Highlights 
 
Revenues from sales taxes totaled $497 million, or 10% of total county revenues in the 2003 fiscal year. 
 
Millions ($) 
 
Municipal Sales Tax Revenues: FY 1999 - FY 2003 
 
$1,000 $750 $500 $250 $0 
 
'99 '00 '01 '02 '03 
 
Millions ($) 
 
Municipal Excise & Special Use Tax Revenues: FY 1999 - FY 2003 
 
$800 $600 $400 $200 
$0 
 
'99 '00 '01 '02 '03 
 
Revenues from excise and special use taxes totaled $425 million for cities in the last fiscal year, accounting for 9% of total revenues. 
 
Revenues from licenses, permits and fees totaled $143 million in FY 2003, equaling only 3% of the total municipal dollar. 
 
Millions ($) 
 
Municipal Revenues from Licenses, Permits & Fees: FY 1999 - FY 2003 $250 $200 $150 $100 $50 $0 
'99 '00 '01 '02 '03 
 
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 2003 Local Government Finance Highlights 
 
Millions ($) 
 
Municipal Intergovernmental Revenues: FY 1999 - FY 2003 
$400 $300 
$200 $100 
$0 '99 '00 '01 '02 '03 
 
Municipalities received a total of $253 million from intergovernmental revenues in the 2003 fiscal year. Intergovernmental revenues amounted to 5% of total municipal revenues in FY 2003. 
 
Funds received from state government sources in FY 2003 amounted to $112 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 $55 million. 
 
Municipal Intergovernmental Revenues, by Source: FY 1999  FY 2003 Millions ($) 
 
Source State Federal Other local 
 
FY 1999 $82 $70 $40 
 
FY 2000 $84 $72 $40 
 
FY 2001 $85 $86 $42 
 
FY 2002 $109 $87 $60 
 
FY 2003 $112 $87 $55 
 
Municipal Service Charges and Other Revenues: FY 1999 - FY 2003 
$800 
$600 
$400 
$200 
$0 '99 '00 '01 '02 '03 
 
Revenues from service charges and other revenues amounted to $380 million in FY 2003, equaling 8% of municipal revenue dollars. 
 
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Millions ($) 
 
 2003 Local Government Finance Highlights 
Municipal Expenditures 
Georgia's municipalities in the past year reported expenditures totaling $5.5 billion, an increase over the $5.1 billion reported in FY 2002. Spending by municipalities has increased from a level of $4.1 billion in FY 1999 to the current level of $5.5 billion. 
 
Billions ($) 
 
Municipal Total Expenditures: FY 1999 - FY 2003 
$10 
$8 
$5 
$3 
$0 '99 '00 '01 '02 '03 
 
Municipal General Expenditures 
Municipal general expenditures amounted to $2.1 billion in FY 2003, a slight decrease over the $2.2 billion reported in FY 2002. General expenditures for cities have increased only slightly from $1.9 billion in FY 1999 to the current level. 
 
Billions ($) 
 
Municipal General Expenditures: FY 1999 - FY 2003 
$4 
$3 
$2 
$1 
$0 '99 '00 '01 '02 '03 
 
Municipal General Expenditures, by Category: FY 2003 
 
Category Public safety Administration Capital expenditures Highways, streets and drainage Other expenditures Leisure services Community development Courts Public works Education (non-school board) Health and human services 
 
Amount ($) $803 million $328 million $271 million $185 million $174 million $144 million $90 million $53 million $49 million $29 million $18 million 
 
% of Total 15% 6% 5% 3% 3% 3% 2% 1% 1% +0% +0% 
 
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 2003 Local Government Finance Highlights 
Spending for public safety remained the largest municipal expenditure in the past year, totaling $803 million or 15% of total municipal spending. Expenditures for administration totaled $328 million or 6% of total spending. Capital expenditures totaled $271 million or 5% of total municipal spending. Expenditures for highways, streets and drainage amounted to $185 million, 3% of the total spent by cities. 
 
Municipal Capital Expenditures: FY 1999 - FY 2003 
$500 $400 $300 $200 $100 
$0 '99 '00 '01 '02 '03 
 
Capital expenditures for equipment, land, structures, and construction, amounted to $271 million in the 2003 fiscal year, or 5% 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 $329 million, or 6% of the total municipal spending dollar. Debt service costs increased significantly in FY 2003, from a level of $202 million in FY 2000. 
 
Municipal Debt Service: FY 1999 - FY 2003 
$600 
$400 
$200 
$0 '99 '00 '01 '02 '03 
 
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 2003 Local Government Finance Highlights 
Finances of Municipal Enterprise Funds 
Municipalities generated revenues of $2.6 billion in FY 2003 from enterprise funds, accounting for 54% of total municipal revenues. 
 
Billions ($) 
 
Municipal Enterprise Fund Revenues: FY 1999 - FY 2003 
$5 $4 $3 $2 $1 $0 
'99 '00 '01 '02 '03 
 
Water and sewer system revenues totaled $873 million, while revenues from electric supply systems amounted to $666 million. Airport revenues, primarily Atlanta's Hartsfield International ($525 million), amounted to $533 million. Gas supply system revenues amounted to $319 million, while solid waste system revenues equaled $158 million. Revenues from other enterprise funds generated $90 million for cities. 
 
Revenues of Municipal Enterprise Funds, by Type: FY 2003 
 
Category Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds 
 
Amount ($) $873 million $666 million $533 million $319 million $158 million $90 million 
 
% of total 18% 14% 11% 7% 3% 2% 
 
Expenditures from enterprise funds amounted $3 billion in FY 2003, an increase over the $2.6 billion reported in the previous year. In the five-year period since FY 1999, spending from enterprise funds has risen from $2.1 billion to the current $3 billion. 
 
Billions ($) 
 
Municipal Enterprise Fund Expenditures: FY 1999 - FY 2003 
$5 $4 $3 $2 $1 $0 
'99 '00 '01 '02 '03 
 
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 2003 Local Government Finance Highlights 
Spending for municipal water and sewer supply systems amounted to $1.1 billion for the 2003 fiscal year, accounting for 21% of total municipal spending. Expenditures from electric supply systems amounted to $580 million, while airport system expenditures increased to a level of $596 million. Spending for gas supply systems totaled $277 million and solid waste system spending amounted to $211 million. Expenditures from other enterprise funds totaled $172 million. 
 
Expenditures of Municipal Enterprise Funds, by Type: FY 2003 
 
Category Water and sewer supply system Airport system Electric supply system Gas supply system Solid waste system Other enterprise funds 
 
Amount ($) $1.1 billion $596 million $580 million $277 million $211 million $172 million 
 
% of total 21% 11% 11% 5% 4% 3% 
 
Municipal Debt Patterns 
During the 2003 fiscal year, cities issued a total of $1.4 billion in debt. Since FY 1999, municipalities in Georgia have issued a total of $5.9 billion in debt. 
At the end of the fiscal year, municipalities held a total of $6.3 billion in outstanding debt. Since FY 1999, the amount of debt held by cities has increased from a level of $3.7 billion to the current level. 
 
Billions ($) 
 
Municipal Debt Issued and Amount Outstanding EOY: FY 1999 - FY 2003 
 
$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03 
 
Issued ($) 
 
Outstanding EOY ($) 
 
Municipal Debt Issued by Type: FY 2003 
 
Short-term $30 Lease pool $38 Other long-term $64 G.O. Bond $81 Revenue bond 
 
$1,200 
 
$0 
 
$500 
 
$1,000 
 
$1,500 
 
Millions ($) 
 
During FY 2003, 85% of the debt issued by cities was issued in the form of revenue bond debt, totaling $1.2 billion. General obligation borrowing amounted to $81 million and other long-term borrowing totaled an additional $64 million. Lease pool borrowing accounted for $38 million while borrowing in the form of short-term funds totaled $30 million. 
 
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 2003 Local Government Finance Highlights 
 
Seventy-four percent of the debt held at the end of FY 2003 by cities was held in the form of revenue bond debt, amounting to $4.7 billion. General obligation debt outstanding totaled $848 million, while debt in the form of other long-term funds totaled $534 million. Outstanding lease purchase debt equaled an additional $255 million and outstanding short-term debt totaled $21 million. 
 
Municipal Debt Outstanding at EOY by Type: FY 2003 
 
Short-term $21 
 
Lease purchase $255 
 
Other long-term 
 
$534 
 
G.O. bond 
 
$848 
 
Revenue bond 
 
$4,700 
 
$0 
 
$2,000 
 
$4,000 
 
$6,000 
 
Millions ($) 
 
Municipal Cash and Investment Assets 
 
Municipal Cash and Investment Assets Held at End of Year: FY 1999 - FY 2003 
$8 $6 $4 $2 $0 
'99 '00 '01 '02 '03 
 
At the end of the 2003 fiscal year, municipalities held a total of $4.0 billion in cash and investment assets. The amount of cash and investment assets held by municipalities has shown little change over the last three fiscal years. 
 
Billions ($) 
 
16 
 
 2003 Local Government Finance Highlights 
Consolidated Government Finances: 2003 
Georgia's three consolidated governments in FY 2003 reported total revenues of $650 
million. Consolidated government general revenues equaled $516 million, while revenues from enterprise funds equaled $134 million. 
The three consolidated governments reported expenditures of $683 million in the 2003 fiscal year. Consolidated government general expenditures amounted to $458 million, while expenditures from enterprise funds totaled $205 million. Debt service costs (interest only) amounted to $19 million for consolidated governments during the year. 
At the end of the 2003 fiscal year, consolidated governments held a total of $478 million in outstanding debt. The three consolidated governments issued a total of $152 million in new debt during the fiscal year while a total of $27 million in old debt was retired. 
At the end of the 2003 fiscal year, the three consolidated governments held a total of $783 million in cash and investment assets, an increase of almost 14% over the amount held at the end of FY 2002. 
Consolidated Government General Revenues 
 
Consolidated general revenues amounted to $516 million in FY 2003. General revenues have increased from $458 million in FY 1999 to the current level. 
 
Consolidated General Revenues: FY 1999 - FY 2003 
$1,000 $750 $500 $250 $0 '99 '00 '01 '02 '03 
 
Millions ($) Millions ($) 
 
Consolidated Government Property Tax Revenues: FY 1999 - FY 2003 
 
$250 $200 $150 $100 
$50 $0 
 
'99 '00 '01 '02 '03 
 
Property tax revenues equaled $147 million for consolidated governments in the 2003 fiscal year or 23% of total revenues. 
 
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 2003 Local Government Finance Highlights 
The three consolidated governments received a total of $153 million in the fiscal year from the collection of sales taxes, a slight decrease over the amount reported in the previous year. This amount is evenly divided between local option sales taxes and special purpose sales taxes. 
 
Millions ($) 
 
Consolidated Government Sales Tax Revenues: FY 1999 - FY 2003 
$300 
$200 
$100 
$0 '99 '00 '01 '02 '03 
 
Millions ($) 
 
Consolidated Government Excise & Special Use Tax Revenues: FY 1999 - FY 2003 
$100 
$75 $50 
$25 $0 '99 '00 '01 '02 '03 
 
Excise and special use tax revenues generated over $56 million for consolidated governments in the 2003 fiscal year, totaling 9% of total revenues. 
 
Consolidated governments received a total of $22 million from licenses, permits and fees in the 2003 fiscal year. Revenues from these sources have showed modest gains since FY 1999. 
 
Millions ($) 
 
Consolidated Licenses, Permits & Fees Revenues: FY 1999 - FY 2003 
$40 $30 $20 $10 
$0 '99 '00 '01 '02 '03 
 
Millions ($) 
 
Consolidated Government Intergovernmental Revenues: 
FY 1999 - FY 2003 $100 
$75 
$50 
$25 
$0 '99 '00 '01 '02 '03 
 
Intergovernmental revenues received by consolidated governments totaled $62 million in the past year, accounting for 10% of total consolidated government revenues. 
 
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 2003 Local Government Finance Highlights 
Funds received by the consolidated governments from state government sources totaled $48 million in FY 2003. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $14 million, an increase from the $5 million reported in the previous year. Funds received from other local governments amounted to $784,000. 
 
Consolidated Intergovernmental Revenues, by Source: FY 1998  FY 2003 
 
Source State Federal Other local 
 
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 
 
FY 2003 $48 million $14 million $784,000 
 
Consolidated Government Expenditures 
The three consolidated governments reported combined expenditures of $683 million in the 2003 fiscal year, an increase over the $619 million reported in the previous year. 
 
Millions ($) 
 
Consolidated Total Expenditures: FY 1999 - FY 2003 
$1,000 $750 $500 
$250 $0 '99 '00 '01 '02 '03 
 
Consolidated Government General Expenditures 
 
General expenditures for the consolidated governments amounted to $458 million in FY 2003, unchanged over the amount reported in the previous year, accounting for 67% of total consolidated government expenditures. 
 
Millions ($) 
 
Consolidated General Expenditures: FY 1998 - FY 2002 
$1,000 
$750 
$500 
$250 
$0 '99 '00 '01 '02 '03 
 
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 2003 Local Government Finance Highlights 
Spending for public safety accounted for 23% of the consolidated government expenditures in 2003, amounting to $154 million. Capital expenditures totaled $73 million while spending for administration also amounted to $73 million. Spending for health and human services equaled $40 million or 6% of consolidated government total expenditures. 
 
Consolidated Government General Expenditures, by Category: FY 2003 
 
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 ($) $154 million $73 million $73 million $40 million $30 million $29 million $24 million $20 million $13 million 
$1 million $24,000 
 
% of Total 23% 11% 11% 6% 4% 4% 4% 3% 2% +0% +0% 
 
Millions ($) 
 
Consolidated Government Capital Spending: FY 1999 - FY 2003 
$200 
$150 
$100 $50 
$0 '99 '00 '01 '02 '03 
 
Capital spending by consolidated governments decreased from $97 million in FY 2002 to $73 million in FY 2003. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. In the 2003 fiscal year, capital spending accounted for 11% of total consolidated government expenditures. 
 
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 2003 Local Government Finance Highlights 
Consolidated Government Debt Service 
Consolidated governments reported debt service (interest only) expenditures of $19 million in FY 2003, down slightly from $20 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 1999 - FY 2003 
$40 $30 
$20 $10 
$0 '99 '00 '01 '02 '03 
 
Consolidated Government Enterprise Revenues 
 
Consolidated governments reported $134 million in revenues from enterprise funds during the fiscal year, amounting to 21% of total revenues. 
 
Millions ($) 
 
Consolidated Enterprise Fund Revenues: FY 1999 - FY 2003 
$200 
$150 
$100 
$50 
$0 '99 '00 '01 '02 '03 
 
Consolidated governments reported revenues of $80 million from water and sewer systems during the 2003 fiscal year, amounting to 12% of total revenues. Solid waste enterprise funds generated revenues of $30 million, or 5% of total revenues. Revenues from other enterprise funds amounted to $15 million, while revenues from airports amounted to $9 million. 
 
Revenues of Consolidated Enterprise Funds, by Type: FY 2003 
 
Category Water and sewer supply system Solid waste system Other enterprise funds Airports 
 
Amount ($) $80 million $30 million $15 million $9 million 
 
% of total 12% 5% 2% 1% 
 
21 
 
 2003 Local Government Finance Highlights 
 
Consolidated Government Enterprise Expenditures 
 
Millions ($) 
 
Consolidated Enterprise Fund Expenditures: FY 1999 - FY 2003 
$300 
$200 
$100 
$0 '99 '00 '01 '02 '03 
 
Expenditures from enterprise funds totaled $205 million in FY 2003, up markedly from the $141 million reported in the previous year. Enterprise fund accounted for 30% of total spending in FY 2003. 
 
Spending for water and sewer systems from amounted to $148 million in the 2003 fiscal year, increasing from $90 in the previous year, accounting for 22% of total expenditures. Expenditures for other enterprise funds amounted to $26 million. Spending for solid waste systems amounted to $23 million and expenditures for airports amounted to $9 million. 
 
Expenditures from Consolidated Government Enterprise Funds, by Type: FY 2003 
 
Category Water and sewer supply system Other enterprise funds Solid waste system Airports 
 
Amount ($) $148 million $26 million $23 million 
$9 million 
 
% of total 22% 4% 3% 1% 
 
Consolidated Government Debt Patterns 
 
During the 2003 fiscal year, consolidated governments issued a total of $152 million in debt. At the end of the fiscal year, the three consolidated governments reported a total of $478 million in outstanding debt of all types. 
 
Millions ($) 
 
Consolidated Debt Issued and Amount Outstanding EOY: FY 1999 - FY 2003 
$600 
 
$400 
 
$200 
 
$0 '99 '00 '01 '02 '03 
 
Issued ($) 
 
Outstanding EOY ($) 
 
22 
 
 2003 Local Government Finance Highlights 
 
Since the 1999 fiscal year, consolidated governments have issued a total of $385 million in debt. The amount of debt outstanding at the end of each year has increased from a level of $298 million to the present level of $478 million. 
 
Consolidated Debt Issued by Type: FY 2003 
 
Short-term Other long-term 
G.O. Lease purchase $1 
Revenue bond 
 
$150 
 
$0 
 
$50 
 
$100 $150 $200 
 
Millions ($) 
 
During the 2003 fiscal year, consolidated governments issued a total of $150 million in revenue bond debt, accounting for 99% of the debt issued. Borrowing in the form of lease purchase debt amounted to $1 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 $402 million, accounted for 84% of the outstanding debt held by consolidated governments at the end of the 2003 fiscal year. Outstanding general obligation debt amounted to $29 million, or 6% of the outstanding debt. Lease purchase debt equaled $26 million and other longterm debt totaled $22 million. Consolidated governments reported no short-term debt outstanding at the end of the 2003 fiscal year. 
 
Consolidated Debt Outstanding at End of Year by Type: FY 2003 
 
Short-term 
 
Other long-term $22 Lease purchase $26 
 
General obligation $29 
 
Revenue bond 
 
$402 
 
$0 $100 $200 $300 $400 $500 Millions ($) 
 
Consolidated Government Cash and Investment Assets 
 
Millions ($) 
 
Consolidated Government Cash and Investment Assets Held at End of Year: 
FY 1999 - FY 2003 
$1,200 
$900 
$600 
$300 
$0 '99 '00 '01 '02 '03 
 
At the end of the 2003 fiscal year, consolidated governments held a total of $783 million in cash and investment assets. Since the end of the 1999 fiscal year, the amount of cash and investment assets held by consolidated governments has nearly doubled from a level of $489 million. 
 
23 
 
 2003 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 
 
 2003 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 
 
 2003 Local Government Finance Highlights 
Appendix B: County Local Government Finance Overview: FY 2003 
 
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 ($) 6,240,413,198 5,350,898,527 
889,514,671 
Amount ($) 5,350,898,527 2,414,542,259 1,882,508,188 
532,034,071 
1,147,921,987 543,714,458 604,207,529 
266,551,314 39,126,824 
175,014,390 32,511,200 16,419,754 3,479,146 
151,977,526 
585,255,396 461,234,484 
83,838,786 40,182,126 
784,650,045 217,947,393 566,702,652 
889,514,671 706,837,641 
0 675,948 10,260,933 125,036,627 46,703,522 
 
Per capita amount ($) 
762.10 653.47 108.63 
Per capita amount ($) 
653.47 294.87 229.90 
64.97 
140.19 66.40 73.79 
32.55 4.78 
21.37 3.97 2.01 0.42 
18.56 
71.47 56.33 10.24 
4.91 
95.82 26.62 69.21 
108.63 86.32 0.00 0.08 1.25 15.27 5.70 
 
Percent of total 100.0% 85.7% 14.3% 
Percent of total 85.7% 38.7% 30.2% 
8.5% 
18.4% 8.7% 9.7% 
4.3% 0.6% 2.8% 0.5% 0.3% 0.1% 
2.4% 
9.4% 7.4% 1.3% 0.6% 
12.6% 3.5% 9.1% 
14.3% 11.3% 
0.0% 0.0% 0.2% 2.0% 0.7% 
 
B - 1 
 
 2003 Local Government Finance Highlights 
Appendix B: County Local Government Finance Overview: FY 2003 
 
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 ($) 6,695,868,840 5,227,210,582 1,276,861,840 
191,796,418 
Amount ($) 
5,227,210,582 835,584,271 424,808,723 
1,382,290,680 130,315,607 617,506,975 247,895,407 60,788,631 353,965,502 549,053 244,499,661 929,006,072 
1,276,861,840 1,052,334,325 
0 774,628 16,284,044 122,074,722 85,394,121 
191,796,418 
 
Per capita amount ($) 
817.73 638.37 155.94 
23.42 
Per capita amount ($) 
638.37 102.04 
51.88 168.81 
15.91 75.41 30.27 
7.42 43.23 
0.07 29.86 113.45 
155.94 128.52 
0.00 0.09 1.99 14.91 10.43 
23.42 
 
Percent of total 
100.0% 78.1% 19.1% 2.9% 
Percent of total 
78.1% 12.5% 
6.3% 20.6% 
1.9% 9.2% 3.7% 0.9% 5.3% 0.0% 3.7% 13.9% 
19.1% 15.7% 
0.0% 0.0% 0.2% 1.8% 1.3% 
2.9% 
 
B - 2 
 
 2003 Local Government Finance Highlights 
Appendix B: County Local Government Finance Overview: FY 2003 
 
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 ($) 3,930,858,544 2,208,342,605 
934,475,816 192,969,705 501,650,505 
93,419,913 
726,632,156 388,696,802 
81,403,705 30,571,120 64,407,441 161,553,088 
674,398,270 234,435,909 188,551,825 
24,937,536 75,323,654 151,149,346 
3,979,092,570 2,362,603,498 
823,541,527 198,605,202 490,518,688 103,823,655 
191,796,418 108,861,584 
44,456,431 8,667,778 
26,067,679 3,742,946 
Amount ($) 5,049,836,041 
116,333,046 808,335,002 4,125,167,993 
B - 3 
 
Per capita amount ($) 
480.05 269.69 114.12 
23.57 61.26 11.41 
88.74 47.47 
9.94 3.73 7.87 19.73 
82.36 28.63 23.03 
3.05 9.20 18.46 
485.94 288.53 100.57 
24.25 59.90 12.68 
23.42 13.29 
5.43 1.06 3.18 0.46 
Per capita amount ($) 
616.71 14.21 98.72 
503.78 
 
Percent of total 100.0% 
56.2% 23.8% 
4.9% 12.8% 
2.4% 
100.0% 53.5% 11.2% 4.2% 8.9% 22.2% 
100.0% 34.8% 28.0% 3.7% 11.2% 22.4% 
100.0% 59.4% 20.7% 5.0% 12.3% 2.6% 
100.0% 56.8% 23.2% 4.5% 13.6% 2.0% 
Percent of total 100.0% 
2.3% 16.0% 81.7% 
 
 2003 Local Government Finance Highlights 
Appendix C: Municipal Local Government Finance Overview: FY 2003 
 
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 ($) 4,919,468,284 2,280,373,375 2,639,094,909 
Amount ($) 2,280,373,375 
582,034,169 518,867,259 
63,166,910 
496,935,577 372,771,869 124,163,708 
425,138,693 65,781,725 
106,553,979 71,085,137 
173,954,850 7,763,002 
142,605,864 
253,403,241 111,656,801 
86,748,443 54,997,997 
380,255,831 125,694,875 254,560,956 
2,639,094,909 873,396,589 665,989,763 319,258,487 532,630,134 158,124,081 89,695,855 
 
Per capita amount ($) 
1,748.08 810.31 937.78 
Per capita amount ($) 
810.31 206.82 184.37 
22.45 
176.58 132.46 
44.12 
151.07 23.37 37.86 25.26 61.81 2.76 
50.67 
90.04 39.68 30.83 19.54 
135.12 44.66 90.46 
937.78 310.35 236.65 113.45 189.26 
56.19 31.87 
 
Percent of total 100.0% 46.4% 53.6% 
Percent of total 46.4% 11.8% 10.5% 
1.3% 
10.1% 7.6% 2.5% 
8.6% 1.3% 2.2% 1.4% 3.5% 0.2% 
2.9% 
5.2% 2.3% 1.8% 1.1% 
7.7% 2.6% 5.2% 
53.6% 17.8% 13.5% 
6.5% 10.8% 
3.2% 1.8% 
 
C - 1 
 
 2003 Local Government Finance Highlights 
Appendix C: Municipal Local Government Finance Overview: FY 2003 
 
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 ($) 5,453,398,076 2,143,163,266 2,981,335,893 
328,898,917 
Amount ($) 
2,143,163,266 328,218,259 52,814,338 803,291,304 89,659,639 17,711,758 144,287,842 49,420,546 184,679,769 28,541,664 173,772,619 270,765,528 
2,981,335,893 1,146,310,775 
579,657,683 277,113,086 595,720,727 210,830,197 171,703,425 
328,898,917 
 
Per capita amount ($) 
1,937.81 761.55 
1,059.39 116.87 
Per capita amount ($) 
761.55 116.63 
18.77 285.44 
31.86 6.29 
51.27 17.56 65.62 10.14 61.75 96.21 
1,059.39 407.33 205.98 98.47 211.68 74.92 61.01 
116.87 
 
Percent of total 
100.0% 39.3% 54.7% 6.0% 
Percent of total 
39.3% 6.0% 1.0% 
14.7% 1.6% 0.3% 2.6% 0.9% 3.4% 0.5% 3.2% 5.0% 
54.7% 21.0% 10.6% 
5.1% 10.9% 
3.9% 3.1% 
6.0% 
 
C - 2 
 
 2003 Local Government Finance Highlights 
Appendix C: Municipal Local Government Finance Overview: FY 2003 
 
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 ($) 5,659,368,826 3,978,170,828 
870,324,529 520,045,774 265,610,586 
25,217,109 
1,393,326,896 1,180,702,969 
81,243,137 64,182,425 37,660,403 29,537,962 
729,583,233 493,843,832 104,140,709 
49,643,431 48,011,917 33,943,344 
6,317,175,908 4,659,125,737 
848,162,303 533,713,899 255,447,875 
20,726,094 
328,898,917 250,696,589 
42,977,793 21,104,521 12,524,556 
1,595,458 
Amount ($) 3,967,194,615 
339,929,785 937,006,519 2,690,258,311 
C - 3 
 
Per capita amount ($) 2,011.00 1,413.60 
309.26 184.79 
94.38 8.96 
495.10 419.55 
28.87 22.81 13.38 10.50 
259.25 175.48 
37.01 17.64 17.06 12.06 
2,244.74 1,655.57 
301.39 189.65 
90.77 7.36 
116.87 89.08 15.27 7.50 4.45 0.57 
Per capita amount ($) 1,409.70 
120.79 332.96 955.96 
 
Percent of total 100.0% 
70.3% 15.4% 
9.2% 4.7% 0.4% 
100.0% 84.7% 5.8% 4.6% 2.7% 2.1% 
100.0% 67.7% 14.3% 6.8% 6.6% 4.7% 
100.0% 73.8% 13.4% 8.4% 4.0% 0.3% 
100.0% 76.2% 13.1% 6.4% 3.8% 0.5% 
Percent of total 100.0% 
8.6% 23.6% 67.8% 
 
 2003 Local Government Finance Highlights 
Appendix D: Consolidated Local Government Finance Overview: FY 2003 
 
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 ($) 649,938,354 516,120,091 133,818,263 
Amount ($) 516,120,091 146,716,986 110,869,634 
35,847,352 
153,328,610 76,665,660 76,662,950 
56,083,614 8,684,169 
18,512,236 6,622,237 
21,421,416 843,556 
21,830,615 
62,228,130 47,551,096 13,893,461 
783,573 
75,932,136 27,404,102 48,528,034 
133,818,263 79,842,173 0 0 9,235,110 29,780,126 14,960,854 
 
Per capita amount ($) 
1,333.09 1,058.62 
274.48 
Per capita amount ($) 
1,058.62 300.93 227.41 73.53 
314.49 157.25 157.24 
115.03 17.81 37.97 13.58 43.94 1.73 
44.78 
127.64 97.53 28.50 1.61 
155.74 56.21 99.54 
274.48 163.76 
0.00 0.00 18.94 61.08 30.69 
 
Percent of total 100.0% 79.4% 20.6% 
Percent of total 79.4% 22.6% 17.1% 
5.5% 
23.6% 11.8% 11.8% 
8.6% 1.3% 2.8% 1.0% 3.3% 0.1% 
3.4% 
9.6% 7.3% 2.1% 0.1% 
11.7% 4.2% 7.5% 
20.6% 12.3% 
0.0% 0.0% 1.4% 4.6% 2.3% 
 
D - 1 
 
 2003 Local Government Finance Highlights 
Appendix D: Consolidated Local Government Finance Overview: FY 2003 
 
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 ($) 682,510,221 458,418,190 204,765,914 
19,326,117 
Amount ($) 
458,418,190 73,117,718 24,239,579 
154,021,647 20,411,851 40,202,098 30,466,798 1,415,228 28,581,864 24,212 12,664,850 73,272,345 
204,765,914 147,717,607 
0 0 8,774,910 22,555,746 25,717,651 
19,326,117 
 
Per capita amount ($) 
1,399.90 940.26 420.00 39.64 
Per capita amount ($) 
940.26 149.97 
49.72 315.91 
41.87 82.46 62.49 
2.90 58.62 
0.05 25.98 150.29 
420.00 302.98 
0.00 0.00 18.00 46.26 52.75 
39.64 
 
Percent of total 
100.0% 67.2% 30.0% 2.8% 
Percent of total 
67.2% 10.7% 
3.6% 22.6% 
3.0% 5.9% 4.5% 0.2% 4.2% 0.0% 1.9% 10.7% 
30.0% 21.6% 
0.0% 0.0% 1.3% 3.3% 3.8% 
2.8% 
 
D - 2 
 
 2003 Local Government Finance Highlights 
Appendix D: Consolidated Local Government Finance Overview: FY 2003 
 
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 ($) 353,439,018 260,249,504 
35,060,000 32,293,695 25,835,819 
0 
151,854,621 150,400,000 
0 0 1,454,621 0 
26,833,099 8,467,447 6,560,000 
10,175,328 1,630,324 0 
478,460,541 402,182,057 
28,500,000 22,118,367 25,660,117 
0 
19,326,117 15,722,123 
1,573,503 1,544,683 
485,808 0 
Amount ($) 783,396,766 
19,522,719 73,925,116 689,948,931 
D - 3 
 
Per capita amount ($) 
724.94 533.80 
71.91 66.24 52.99 
0.00 
311.47 308.49 
0.00 0.00 2.98 0.00 
55.04 17.37 13.46 20.87 
3.34 0.00 
981.37 824.92 
58.46 45.37 52.63 
0.00 
39.64 32.25 
3.23 3.17 1.00 0.00 
Per capita amount ($) 1,606.83 
40.04 151.63 1,415.16 
 
Percent of total 100.0% 
73.6% 9.9% 9.1% 7.3% 0.0% 
100.0% 99.0% 0.0% 0.0% 1.0% 0.0% 
100.0% 31.6% 24.4% 37.9% 6.1% 0.0% 
100.0% 84.1% 6.0% 4.6% 5.4% 0.0% 
100.0% 81.4% 8.1% 8.0% 2.5% 0.0% 
Percent of total 100.0% 
2.5% 9.4% 88.1% 
 
 2003 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 
 
 2003 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 Yes 
 
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 No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 
 
 2003 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 No 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 
 
Jurisdiction 
120 Cornelia 121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cuthbert 127 Dacula 128 Dahlonega 129 Daisy 130 Dallas 131 Dalton 132 Damascus 133 Danielsville 134 Danville 135 Darien 136 Dasher 137 Davisboro 138 Dawson 139 Dawsonville 140 Dearing 141 Decatur 142 Deepstep 143 Demorest 144 Denton 145 DeSoto 146 Dexter 147 Dillard 148 Doerun 149 Donalsonville 150 Dooling 151 Doraville 152 Douglas 153 Douglasville 154 Dublin 155 Dudley 156 Duluth 157 DuPont 158 East Dublin 159 East Ellijay 
 
Responded to survey 
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 No Yes Yes 
 
Jurisdiction 
160 East Point 161 Eastman 162 Eatonton 163 Edgehill 164 Edison 165 Elberton 166 Ellaville 167 Ellenton 168 Ellijay 169 Emerson 170 Enigma 171 Ephesus 172 Eton 173 Euharlee 174 Fairburn 175 Fairmount 176 Fargo 177 Fayetteville 178 Fitzgerald 179 Flemington 180 Flovilla 181 Flowery Branch 182 Folkston 183 Forest Park 184 Forsyth 185 Fort Gaines 186 Fort Oglethorpe 187 Fort Valley 188 Franklin 189 Franklin Springs 190 Funston 191 Gainesville 192 Garden City 193 Garfield 194 Gay 195 Geneva 196 Georgetown 197 Gibson 198 Gillsville 199 Girard 
 
Responded to survey 
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No 
 
E- 3 
 
 2003 Local Government Finance Highlights 
Appendix E: Index to Governments Included in the Report 
 
Jurisdiction 
200 Glennville 201 Glenwood 202 Good Hope 203 Gordon 204 Graham 205 Grantville 206 Gray 207 Grayson 208 Greensboro 209 Greenville 210 Griffin 211 Grovetown 212 Gum Branch 213 Guyton 214 Hagan 215 Hahira 216 Hamilton 217 Hampton 218 Hapeville 219 Haralson 220 Harlem 221 Harrison 222 Hartwell 223 Hawkinsville 224 Hazlehurst 225 Helen 226 Helena 227 Hephzibah 228 Hiawassee 229 Higgston 230 Hiltonia 231 Hinesville 232 Hiram 233 Hoboken 234 Hogansville 235 Holly Springs 236 Homeland 237 Homer 238 Homerville 239 Hoschton 
 
Responded to survey 
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 
240 Hull 241 Ideal 242 Ila 243 Iron City 244 Irwinton 245 Ivey 246 Jackson 247 Jacksonville 248 Jakin 249 Jasper 250 Jefferson 251 Jeffersonville 252 Jenkinsburg 253 Jersey 254 Jesup 255 Jonesboro 256 Junction City 257 Kennesaw 258 Keysville 259 Kingsland 260 Kingston 261 Kite 262 LaFayette 263 LaGrange 264 Lake City 265 Lake Park 266 Lakeland 267 Lavonia 268 Lawrenceville 269 Leary 270 Leesburg 271 Lenox 272 Leslie 273 Lexington 274 Lilburn 275 Lilly 276 Lincolnton 277 Lithonia 278 Locust Grove 279 Loganville 
 
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 Lone Oak 281 Lookout Mountain 282 Louisville 283 Lovejoy 284 Ludowici 285 Lula 286 Lumber City 287 Lumpkin 288 Luthersville 289 Lyerly 290 Lyons 291 Macon 292 Madison 293 Manassas 294 Manchester 295 Mansfield 296 Marietta 297 Marshallville 298 Martin 299 Maxeys 300 Maysville 301 McCaysville 302 McDonough 303 McIntyre 304 McRae 305 Meansville 306 Meigs 307 Menlo 308 Metter 309 Midville 310 Midway 311 Milan 312 Milledgeville 313 Millen 314 Milner 315 Mitchell 316 Molena 317 Monroe 318 Montezuma 319 Monticello 
 
Responded to survey 
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 
 
E- 4 
 
 2003 Local Government Finance Highlights 
Appendix E: Index to Governments Included in the Report 
 
Jurisdiction 
320 Montrose 321 Moreland 322 Morgan 323 Morganton 324 Morrow 325 Morven 326 Moultrie 327 Mount Airy 328 Mount Vernon 329 Mount Zion 330 Mountain City 331 Mountain Park 332 Nahunta 333 Nashville 334 Nelson 335 Newborn 336 Newington 337 Newnan 338 Newton 339 Nicholls 340 Nicholson 341 Norcross 342 Norman Park 343 North High Shoals 344 Norwood 345 Nunez 346 Oak Park 347 Oakwood 348 Ochlocknee 349 Ocilla 350 Oconee 351 Odum 352 Offerman 353 Oglethorpe 354 Oliver 355 Omega 356 Orchard Hill 357 Oxford 358 Palmetto 359 Parrott 
 
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 No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 
 
Jurisdiction 
360 Patterson 361 Pavo 362 Payne City 363 Peachtree City 364 Pearson 365 Pelham 366 Pembroke 367 Pendergrass 368 Perry 369 Pine Lake 370 Pine Mountain 371 Pinehurst 372 Pineview 373 Pitts 374 Plains 375 Plainville 376 Pooler 377 Port Wentworth 378 Portal 379 Porterdale 380 Poulan 381 Powder Springs 382 Preston 383 Pulaski 384 Quitman 385 Ranger 386 Ray City 387 Rayle 388 Rebecca 389 Register 390 Reidsville 391 Remerton 392 Rentz 393 Resaca 394 Rest Haven 395 Reynolds 396 Rhine 397 Riceboro 398 Richland 399 Richmond Hill 
 
Responded to survey 
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 No Yes Yes Yes No Yes Yes Yes Yes No Yes Yes No 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 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 
 
 2003 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 No 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 
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 No 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