Georgia local government finance, 2004: highlights

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GEORGIA LOCAL GOVERNMENT FINANCE
2004 HIGHLIGHTS
Georgia Department of Community Affairs December 2004

2004 Local Government Finance Highlights
Table of Contents
Executive Summary ........................................................................................................................ i County Government Finances: 2004 ............................................................................................... 1 Municipal Government Finances: 2004 .......................................................................................... 9 Consolidated Government Finances: 2004 .................................................................................... 16 Appendix A: Data Categories .................................................................................................... A-1 Appendix B: County Government Finance Overview: 2004 ...................................................... B-1 Appendix C: Municipal Government Finance Overview: 2004 ...................................................C-1 Appendix D: Consolidated Government Finance Overview: 2004............................................. D-1 Appendix E: Governments Included in the 2004 Local Government Finance Survey ............... E-1

2004 Local Government Finance Highlights
Executive Summary
Change in Reporting Method The 2004 Local Government Finance Highlights report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2003 only. Earlier reports included fiscal years ended in July of one year, through June of the subsequent year. Although these earlier reports included financial data for twelve consecutive months, the use of two different fiscal years (e.g., 6 months of 2002 and six months of 2003) created communication problems when comparing financial data of one government to that of other governments. The change in the 2004 report is consistent with generally accepted accounting and reporting standards, and should provide for better communications in the future1.
As stated above, the 2004 Local Government Finance Highlights report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2003. This lag is necessary to allow time for local governments to close their accounting records and file their Report of Local Government Finances with DCA. After these reports are filed additional time is necessary for DCA to review the reports and solicit corrections from local governments when it appears that the original reports might contain errors or omissions. These corrections are then incorporated DCA's database before the data is used to generate the Local Government Finance Highlights report.
To accomplish this change in the reporting method it was necessary for the 2004 report to include local governments that were also included in the 2003 Local Government Finance Highlights (if their fiscal year ended between January and June of 2003 note that this will not be a recurring situation). Also, as a result of this change in the reporting method, it was necessary to recalculate the historic comparative data in the report to reflect the data that would have been contained in the earlier reports had the new reporting method been in place when these reports were generated. Therefore, you should not expect the historical data in this report to match that in earlier reports.
County Government Summary 9 County government revenues totaled $6.4 billion in 2003. General revenue collections totaled $5.5 billion, while enterprise funds generated $908 million.
9 Total county expenditures amounted to $7.0 billion in 2003. County general expenditures amounted to $5.3 billion while expenditures from enterprise funds totaled $1.6 billion, and debt service expenditures (interest only) amounted to $198 million.
9 Counties reported a total of $4.3 billion in outstanding debt at the end of 2003. During the past year, counties issued a total of $1.3 billion in new debt, and retired $916 million in old debt.
9 At the end of 2003 counties held a total of $4.4 billion in cash and investment assets.
Municipal Government Summary 9 During 2003 municipal governments reported total revenue collections of $5.1 billion. General
revenue collections amounted to $2.3 billion, while cities received $2.8 billion from enterprise funds.
9 Municipal expenditures amounted to $5.6 billion in 2003. General expenditures for municipalities were $2.2 billion and enterprise fund expenditures totaled $3.1 billion. Debt service expenditures (interest only) for municipalities amounted to $307 million.
1 When reviewing the information contained in the 2004 Local Government Finance Highlights report, please note that references to 2003 generally mean local government fiscal years ended in 2003.
i

2004 Local Government Finance Highlights 9 At the end of 2003, municipalities held outstanding debt totaling $6.3 billion. During 2003, municipalities issued a total of $2.2 billion in new debt, and retired a total of $1.4 billion in old debt during the year. 9 Municipalities held a total of $5.0 billion in cash and investment assets at the end of 2003. Consolidated Government Summary 9 The three consolidated county and city governments in 2003 reported total revenues of $648 million. Consolidated governments reported a total of $513 million from general revenues and $135 million from enterprise fund revenues. 9 Consolidated governments spent a total of $707 million in the year. General expenditures totaled $491 million; expenditures from enterprise funds amounted to $192 million and debt service costs (interest only) for the consolidated governments equaled $24 million. 9 At the end of 2003, consolidated governments held a total of $475 million in outstanding debt. During the year, the consolidated governments issued a total of $2 million in new debt of all types, and retired a total of $17 million in old debt. 9 At the end of 2003, the three consolidated governments reported cash and investment assets totaling $895 million.
ii

2004 Local Government Finance Highlights
County Government Finances: 2004
During 2003, county governments in Georgia generated total revenues of $6.4 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $5.5 billion while revenues from enterprise funds amounted to $908 million.
Counties reported expenditures from all sources amounting to $7.0 billion during 2003. General expenditures totaled $5.3 billion and expenditures for enterprise funds amounted to $1.6 billion. Debt service costs (interest only) during the year totaled $198 million.
Counties reported a total of $4.3 billion in outstanding debt of all types at the end of 2003. During the year counties issued $1.3 billion in new debt and retired a total of $916 million in old debt.
At the end of the year, counties reported a total of $4.4 billion in cash and investment assets.

County General Revenues
County governments reported a total of $5.5 billion in general revenues in 2003. General revenues compose the majority of the county revenue dollar, amounting to 86% of all revenues received by counties in the year.
Since 1999 general revenues have increased from $4.7 billion to $5.5 billion.

County General Revenues: 1999 - 2003
$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03

Billions ($) Billions ($)

County Property Tax Revenues: 1999 - 2003
$5 $4 $3 $2 $1 $0
'99 '00 '01 '02 '03

General revenues received from property taxes increased to $2.5 billion in 2003, accounting for 39% of all revenues received by counties.

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2004 Local Government Finance Highlights
General revenues from sales taxes amounted to $1.2 billion in the year. Sales tax revenues amounted to 19% of total revenues. Sales tax revenues have shown little change over the past three years.

Billions ($)

County Sales Tax Revenues: 1999 - 2003
$2
$1
$0 '99 '00 '01 '02 '03

Millions ($)

County Excise and Special Use Taxes: 1999 - 2003
$400
$300
$200
$100
$0 '99 '00 '01 '02 '03

General revenues from excise and special use taxes increased to a level of $272 million in 2003. 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 $153 million in the year, amounting to less than 3% of total county revenues.

Millions ($)

County Revenues from Licenses, Permits and Fees: 1999 - 2003 $300
$200
$100
$0 '99 '00 '01 '02 '03

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2004 Local Government Finance Highlights

Millions ($)

County Intergovernmental Revenues: FY 1999 - FY 2003

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

'99 '00 '01 '02 '03

During 2003, counties received $601 million in intergovernmental revenues, accounting for 9% of total county revenue collections in the year.

County governments received $463 million in funds from state government sources in 2003, 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 $97 million, or less than 2% of all revenues. County intergovernmental revenues received from other local governments amounted to $41 million.

Source State Federal Other local

County Intergovernmental Revenues, by Type: 1999 2003 Millions ($)

1999 $334 $83 $35

2000 $403 $90 $37

2001 $419 $92 $34

2002 $464 $84 $39

2002 $463 $97 $41

Service charges and other revenues amounted to $775 million in 2003, amounting to 12% of total revenues. Service charge revenues have declined for counties since 1999.

Millions ($)

County Service Charges and Other Revenues: 1999 - 2003
$1,500
$1,000
$500
$0 '99 '00 '01 '02 '03

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2004 Local Government Finance Highlights
County Expenditures
Counties in Georgia reported expenditures of $7.0 billion in 2003. Since 1999, county expenditures have increased from a level of $5.1 billion to the level of $7.0 billion.
County General Expenditures

Billions ($)

County Total Expenditures: 1999 - 2003
$12 $9 $6 $3 $0 '99 '00 '01 '02 '03

County general expenditures totaled $5.3 billion in 2003. Since 1999, general expenditures have grown from a level of $4.2 billion to the present level. General expenditures accounted for 75% of total county spending in the past year.

Billions ($)

County General Expenditures: 1998 - 2003
$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03

Spending for public safety by counties amounted to $1.4 billion in 2003, or 21% of total county expenditures. Administration costs totaled $835 million, amounting to 12% of total expenditures. Health and human services expenditures totaled $634 million. Expenditures for courts amounted to $445 million, or 6% of total spending while spending for highways, streets and drainage equaled $353 million.

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2004 Local Government Finance Highlights

County General Expenditures, by Category: 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 $892 million $835 million $634 million $445 million $353 million $253 million $227 million $134 million $59 million $569,000

% of Total 21% 13% 12% 9% 6% 5% 4% 3% 2% 1% +0%

Millions ($) Millions ($)

County Capital Expenditures: 1999 - 2003
$1,500
$1,000
$500
$0 '99 '00 '01 '02 '03

Capital spending for equipment, land, structures, and construction, totaled $892 million, or 13% of total spending in 2003. Capital spending decreased from a level of $1.1 billion in 2002.

County Debt Service
Debt service expenditures (interest only) in 2003 equaled $198 million or 3% of total county expenditures, an increase over the amount of $193 million reported in the previous year.

County Debt Service: 1999 - 2003
$300
$200
$100
$0 '99 '00 '01 '02 '03

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2004 Local Government Finance Highlights

County Enterprise Revenues
County enterprise fund revenues in 2003 amounted to $908 million, an increase over the $861 million reported in FY 2002. Revenues from enterprise funds accounted for 14% of total county revenues in the year.

Millions ($)

County Enterprise Fund Revenues: 1999 - 2003
$2,000
$1,500
$1,000
$500
$0 '99 '00 '01 '02 '03

Revenues from county water and sewer systems amounted to $733 million or 11% of total county revenues in 2003. Revenues from solid waste systems totaled $123 million, or 2% of total revenues. Revenues from other enterprise funds accounted for $41 million, while airport revenues amounted to $11 million. Revenues from gas supply systems amounted to less than $1 million.

Revenues of County Enterprise Funds, by Type: 2003

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

Amount ($) $733 million $123 million $41 million $11 million
$676,000

% of total 11% 2% 1% +0% +0%

Billions ($)

County Enterprise Expenditures
County Enterprise Fund Expenditures: FY 1999 - FY 2003
$2.0 $1.5 $1.0 $0.5 $0.0
'99 '00 '01 '02 '03

Enterprise fund expenditures amounted to $1.6 billion in 2003, an increase over the $1.2 billion reported in 2002. Enterprise fund expenditures accounted for 22% of total county spending in 2003.

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2004 Local Government Finance Highlights
Spending for county water and sewer systems totaled $1.3 billion in the year, 19% of county spending. Expenditures for solid waste systems totaled $123 million while expenditures from other enterprise fund accounts totaled $88 million, or 1% of total spending. Spending for county airports amounted to $13.1 million ($3.6 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: 2003

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

Amount ($) $1.3 billion $123 million $88 million $13 million $775,000

% of total 19% 2% 1% +0% +0%

County Debt Patterns
During 2003, counties issued a total of $1.3 billion in debt, showing the first increase in four years.
At the end of 2003, counties held $4.3 billion in debt. The amount of debt outstanding at the end of each year has increased from $3.5 billion in 1999 to a level of $4.3 billion.

Billions ($)

County Debt Issued and Amount Outstanding EOY: 1999 - 2003

$5

$4

$3

$2

$1

$0

'99

'00

'01

'02

'03

Issued ($)

Outstanding EOY ($)

County Debt Issued by Type: 2003

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

$60 $129 $150 $324

$606

$0

$200 $400 $600 $800

Millions ($)

In 2003, counties issued a total of $606 million in revenue bond debt. General obligation borrowing totaled $324 million. Borrowing in the form of short-term debt totaled an additional $150 million while lease purchases accounted for $129 million. Otherlong term borrowing equaled $60 million.

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2004 Local Government Finance Highlights

At the end of 2003, counties held a total of $2.6 billion in revenue bond debt, 60% of the total debt held by counties. General obligation debt amounted to $893 million, or 21% of the debt held. Lease purchase debt equaled an additional $521 million of the debt held.

County Debt Outstanding at End of Year by Type: 2003

Short-term $109

Other long-term $218

Lease purchase

$521

General obligation

$893

Revenue bond

$0

$1,000

$2,000

Millions ($)

$2,556 $3,000

County Cash and Investment Assets
At the end of 2003, counties held a total of $4.4 billion in cash and investment assets, down from $5 billion at the end of the previous year. Since the end of 1999, the amount of cash and investment assets held by counties has decreased from a level of $4.6 billion to the present level.

Billions ($)

County Cash and Investment Assets Held at End of Year: 1999 - 2003
$8 $6 $4 $2 $0
'99 '00 '01 '02 '03

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2004 Local Government Finance Highlights
Municipal Government Finances: 2003
In 2003, municipal revenues totaled $5.1 billion, showing an increase from the $4.8 billion reported in 2002. General revenues were a reported $2.3 billion while revenues from enterprise funds totaled $2.8 billion.
Total municipal spending during the year amounted to $5.6 billion, an increase over the $5.5 billion reported in 2002. General expenditures amounted to $2.2 billion, while expenditures from enterprise funds totaled $3.1 billion. Debt service costs (interest only) amounted to $307 million during the year.
At the end of 2003, municipalities held a total of $6.3 billion in debt. During 2003, cities issued a total of $2.2 billion in new debt and retired a total of $1.4 billion.
At the end of 2003, municipalities reported $5.0 billion in cash and investment assets.

Municipal General Revenues
Municipal general revenues have shown little change over the past five years, increasing from $2.0 billion in 1999 to $2.3 billion in 2003.

Municipal General Revenues: 1999 - 2003
$4 $3 $2 $1 $0
'99 '00 '01 '02 '03

Millions ($) Billions ($)

Municipal Property Tax Revenues: 1999 - 2003

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

'99 '00 '01 '02 '04

Property tax revenues totaled $600 million for municipalities in 2003. Since 2001, property tax revenues have increased from $469 million to the $600 million amount. Property taxes accounted for 12% of total municipal revenues in 2003.

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2004 Local Government Finance Highlights

Revenues from sales taxes totaled $489 million or 10% of total county revenues in 2003.

Millions ($)

Municipal Sales Tax Revenues: 1999 - 2003

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

'99 '00 '01 '02 '03

Millions ($)

Municipal Excise & Special Use Tax Revenues: 1999 - 2003

$800 $600 $400 $200
$0

'99 '00 '01 '02 '03

Revenues from excise and special use taxes totaled $426 million for cities in the last year, accounting for 8% of total revenues.

Revenues from licenses, permits and fees totaled $143 million in 2003, equaling only 3% of the total municipal dollar.

Millions ($)

Municipal Revenues from Licenses, Permits & Fees: 1999 - 2003
$300
$200
$100
$0 '99 '00 '01 '02 '03

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2004 Local Government Finance Highlights

Millions ($)

Municipal Intergovernmental Revenues: 1999 - 2003
$400 $300 $200 $100
$0 '99 '00 '01 '02 '03

Municipalities received a total of $241 million from intergovernmental revenues in 2003. Intergovernmental revenues amounted to 5% of total municipal revenues in 2003.

Funds received from state government sources in 2003 amounted to $106 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 $82 million and funds received from other local governments equaled $54 million.

Source State Federal Other local

Municipal Intergovernmental Revenues, by Source: 1999 2003 Millions ($)

1999 $93 $72 $42

2000 $105 $85 $40

2001 $101 $84 $48

2002 $116 $83 $56

2003 $106 $82 $54

Revenues from service charges and other revenues amounted to $382 million in 2003, equaling 8% of municipal revenue dollars.

Millions ($)

Municipal Service Charges and Other Revenues: 1999 - 2003 $800
$600
$400
$200
$0 '99 '00 '01 '02 '03

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2004 Local Government Finance Highlights
Municipal Expenditures
Georgia's municipalities in the past year reported expenditures totaling $5.6 billion, an increase over the $5.5 billion reported in 2002. Spending by municipalities has increased from a level of $4.3 billion in 1999 to the current level of $5.6 billion.

Billions ($)

Municipal Total Expenditures: 1999 - 2003
$10
$8
$5
$3
$0 '99 '00 '01 '02 '03

Municipal General Expenditures
Municipal general expenditures amounted to $2.2 billion in 2003, a slight increase over the $2.1 billion reported in 2002. General expenditures for cities have increased only slightly from $1.9 billion in 1999 to the current level.

Billions ($)

Municipal General Expenditures: 1999 - 2003
$4 $3
$2 $1
$0 '99 '00 '01 '02 '03

Municipal General Expenditures, by Category: 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 ($) $831 million $345 million $278 million $191 million $178 million $145 million $97 million $49 million $46 million $29 million $18 million

% of Total 15% 6% 5% 3% 3% 3% 2% 1% 1% 1% +0%

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2004 Local Government Finance Highlights
Spending for public safety remained the largest municipal expenditure in the past year, totaling $831 million or 15% of total municipal spending. Expenditures for administration totaled $345 million or 6% of total spending. Capital expenditures totaled $278 million or 5% of total municipal spending. Expenditures for highways, streets and drainage amounted to $191 million, 3% of the total spent by cities.

Municipal Capital Expenditures: 1999 - 2003
$500 $400 $300 $200 $100
$0 '99 '00 '01 '02 '03

Capital expenditures for equipment, land, structures, and construction, amounted to $278 million in 2003, or 5% of total municipal spending.

Millions ($) Millions ($)

Municipal Debt Service
Expenditures for debt service costs (interest only) in the past year amounted to a total of $307 million, or 5% of the total municipal spending dollar. Debt service costs decreased from a level of $320 million in 2002.

Municipal Debt Service: 1999 - 2003
$600
$400
$200
$0 '99 '00 '01 '02 '03

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2004 Local Government Finance Highlights
Finances of Municipal Enterprise Funds
Municipalities generated revenues of $2.8 billion in 2003 from enterprise funds, accounting for 55% of total municipal revenues.

Billions ($)

Municipal Enterprise Fund Revenues: 1999 - 2003
$5 $4 $3 $2 $1 $0
'99 '00 '01 '02 '03

Water and sewer system revenues totaled $961 million, while revenues from electric supply systems amounted to $667 million. Airport revenues, primarily Atlanta's Hartsfield International ($525 million), amounted to $534 million. Gas supply system revenues amounted to $344 million, while solid waste system revenues equaled $199 million. Revenues from other enterprise funds generated $87 million for cities.

Revenues of Municipal Enterprise Funds, by Type: 2003

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

Amount ($) $961 million $667 million $534 million $344 million $199 million $87 million

% of total 19% 13% 11% 7% 4% 2%

Expenditures from enterprise funds amounted $3.1 billion in 2003. In the five-year period since 1999, spending from enterprise funds has risen from $2.2 billion to the current $3 billion.

Billions ($)

Municipal Enterprise Fund Expenditures: 1999 - 2003
$6
$4
$2
$0 '99 '00 '01 '02 '03

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2004 Local Government Finance Highlights
Spending for municipal water and sewer supply systems amounted to $1.2 billion in 2003, accounting for 21% of total municipal spending. Expenditures from electric supply systems amounted to $573 million, while airport system expenditures increased to a level of $647 million. Spending for gas supply systems totaled $298 million and solid waste system spending amounted to $217 million. Expenditures from other enterprise funds totaled $174 million.

Expenditures of Municipal Enterprise Funds, by Type: 2003

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

Amount ($) $1.2 billion $647 million $573 million $298 million $217 million $174 million

% of total 21% 12% 10% 5% 4% 3%

Municipal Debt Patterns
During 2003, cities issued a total of $2.2 billion in debt. Since 1999, municipalities in Georgia have issued a total of $7.4 billion in debt.
At the end of the year, municipalities held a total of $6.3 billion in outstanding debt. Since 1999, the amount of debt held by cities has increased from a level of $5.0 billion to the current level.

Billions ($)

Municipal Debt Issued and Amount Outstanding EOY: 1999 - 2003

$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03

Issued ($)

Outstanding EOY ($)

Municipal Debt Issued by Type: 2003

Short-term $38 Lease pool $40 Other long-term $56 G.O. Bond $77 Revenue bond

$1,942

$0

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

Millions ($)

During 2003, 90% of the debt issued by cities was issued in the form of revenue bond debt, totaling $1.9 billion. General obligation borrowing amounted to $77 million and other long-term borrowing totaled an additional $56 million. Lease pool borrowing accounted for $40 million while borrowing in the form of short-term funds totaled $38 million.

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2004 Local Government Finance Highlights

Seventy-five percent of the debt held at the end of 2003 by cities was held in the form of revenue bond debt, amounting to $4.7 billion. General obligation debt outstanding totaled $821 million, while debt in the form of other long-term funds totaled $491 million. Outstanding lease purchase debt equaled an additional $249 million and outstanding short-term debt totaled $38 million.

Municipal Debt Outstanding at EOY by Type: 2003

Short-term $38

Lease purchase $249

Other long-term

$491

G.O. bond

$821

Revenue bond

$4,698

$0

$2,000

$4,000

$6,000

Millions ($)

Municipal Cash and Investment Assets

Municipal Cash and Investment Assets Held at End of Year: 1999 - 2003
$8 $6 $4 $2 $0
'99 '00 '01 '02 '03

At the end of 2003, municipalities held a total of $5.0 billion in cash and investment assets. The amount of cash and investment assets held by municipalities has shown little change over the last three years.

Billions ($)

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2004 Local Government Finance Highlights
Consolidated Government Finances: 2003
Georgia's three consolidated governments in 2003 reported total revenues of $648
million. Consolidated government general revenues equaled $513 million, while revenues from enterprise funds equaled $135 million.
The three consolidated governments reported expenditures of $707 million in 2003. Consolidated government general expenditures amounted to $491 million, while expenditures from enterprise funds totaled $192 million. Debt service costs (interest only) amounted to $24 million for consolidated governments during the year.
At the end of 2003, consolidated governments held a total of $475 million in outstanding debt. The three consolidated governments issued a total of $2 million in new debt during the year while a total of $17 million in old debt was retired.
At the end of 2003, the three consolidated governments held a total of $895 million in cash and investment assets, an increase of 25% over the amount held at the end of 2002.
Consolidated Government General Revenues

Consolidated general revenues amounted to $513 million in 2003. General revenues have increased from $457 million in 1999 to the current level.

Consolidated General Revenues: 1999 - 2003

$1,000 $750 $500

$250 $0

'99 '00 '01 '02 '03

Millions ($) Millions ($)

Consolidated Government Property Tax Revenues: 1999 - 2003

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

'99 '00 '01 '02 '03

Property tax revenues equaled $142 million for consolidated governments in 2003 or 22% of total revenues.

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2004 Local Government Finance Highlights
The three consolidated governments received a total of $153 million in the year from the collection of sales taxes, a 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: 1999 - 2003
$300
$200
$100
$0 '99 '00 '01 '02 '03

Millions ($)

Consolidated Government Excise & Special Use Tax Revenues: 1999 - 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 2003, totaling 9% of total revenues.

Consolidated governments received a total of $22 million from licenses, permits and fees in 2003. Revenues from these sources have showed modest gains since 1999.

Millions ($)

Consolidated Licenses, Permits & Fees Revenues: 1999 - 2003
$40 $30 $20 $10
$0 '99 '00 '01 '02 '03

Millions ($)

Consolidated Government Intergovernmental Revenues:
1999 - 2003 $100
$75
$50
$25
$0 '99 '00 '01 '02 '03

Intergovernmental revenues received by consolidated governments totaled $64 million in the past year, accounting for 10% of total consolidated government revenues.

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2004 Local Government Finance Highlights
Funds received by the consolidated governments from state government sources totaled $50 million in 2003. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $13 million while funds received from other local governments amounted to $803,000.

Consolidated Intergovernmental Revenues, by Source: 1999 2003 Millions ($)

Source State Federal Other local

1999 $38 $12 $722,000

2000 $43 $17 $728,000

2001 $48 $14 $832,000

2002 $58 $13 $685,000

2003 $50 $13 $803,000

Consolidated Government Expenditures
The three consolidated governments reported combined expenditures of $707 million in 2003, an increase over the $673 million reported in the previous year.

Millions ($)

Consolidated Total Expenditures: 1999 - 2003

$1,200 $900 $600 $300 $0

'99 '00 '01 '02 '03

Consolidated Government General Expenditures

General expenditures for the consolidated governments amounted to $491 million in 2003, accounting for 70% of total consolidated government expenditures.

Millions ($)

Consolidated General Expenditures: 1999 - 2003
$1,000
$750
$500
$250
$0 '99 '00 '01 '02 '03

Spending for public safety accounted for 23% of the consolidated government expenditures in 2003, amounting to $164 million. Capital expenditures totaled $95 million while spending for

19

2004 Local Government Finance Highlights
administration also amounted to $73 million. Spending for health and human services equaled $41 million or 6% of consolidated government total expenditures.

Consolidated Government General Expenditures, by Category: 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 ($) $164 million $95 million $73 million $41 million $31 million $29 million $25 million $20 million $12 million
$1 million $24,000

% of Total 23% 13% 10% 6% 4% 4% 4% 3% 2% +0% +0%

Millions ($)

Consolidated Government Capital Spending:1999 - 2003
$200 $150
$100 $50
$0 '99 '00 '01 '02 '03

Capital spending by consolidated governments increased from $82 million in 2002 to $95 million in 2003. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. In 2003, capital spending accounted for 13% of total consolidated government expenditures.

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2004 Local Government Finance Highlights
Consolidated Government Debt Service
Consolidated governments reported debt service (interest only) expenditures of $24 million in 2003. Debt service interest amounted to 3% of total spending in the last year.

Millions ($)

Consolidated Debt Service Costs: 1999 - 2003
$40 $30 $20 $10
$0 '99 '00 '01 '02 '03

Consolidated Government Enterprise Revenues

Consolidated governments reported $135 million in revenues from enterprise funds during the year, amounting to 21% of total revenues.

Millions ($)

Consolidated Enterprise Fund Revenues: 1999 - 2003

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

'99 '00 '01 '02 '03

Consolidated governments reported revenues of $80 million from water and sewer systems during 2003, amounting to 12% of total revenues. Solid waste enterprise funds generated revenues of $26 million, or 4% of total revenues. Revenues from airports amounted to $15 million, while revenues from other enterprise funds amounted to $14 million.

Revenues of Consolidated Enterprise Funds, by Type: 2003

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

Amount ($) $80 million $26 million $15 million $14 million

% of total 12% 4% 2% 2%

21

2004 Local Government Finance Highlights

Consolidated Government Enterprise Expenditures

Millions ($)

Consolidated Enterprise Fund Expenditures: 1999 - 2003

$300 $200 $100
$0

'99 '00 '01 '02 '03

Expenditures from enterprise funds totaled $192 million in 2003, a decrease from the $204 million reported in the previous year. Enterprise fund accounted for 27% of total spending in 2003.

Spending for water and sewer systems from amounted to $127 million in 2003, increasing from $151 in the previous year, accounting for 18% of total expenditures. Expenditures for other enterprise funds amounted to $27 million. Spending for solid waste systems amounted to $26 million and expenditures for airports amounted to $13 million.

Expenditures from Consolidated Government Enterprise Funds, by Type: 2003

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

Amount ($) $127 million $27 million $26 million $13 million

% of total 18% 4% 4% 2%

Consolidated Government Debt Patterns
During 2003, consolidated governments issued a total of $2 million in debt. At the end of the year, the three consolidated governments reported a total of $475 million in outstanding debt of all types.

Millions ($)

Consolidated Debt Issued and Amount Outstanding EOY: 1999 - 2003
$600

$400

$200

$0 '99 '00 '01 '02 '03

Issued ($)

Outstanding EOY ($)

22

2004 Local Government Finance Highlights

Since 1999, 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 $292 million to the present level of $475 million.

Consolidated Debt Issued by Type: 2003

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

$962 $1,000

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

During 2003, consolidated governments issued a total of $1 million in revenue bond debt, accounting for 51% of the debt issued. Borrowing in the form of lease purchase debt amounted to $962,000. Consolidated governments issued no general obligation bonds, other long-term or short-term debt during the year.

Debt in the form of revenue bonds, amounting to $400 million, accounted for 84% of the outstanding debt held by consolidated governments at the end of 2003. Outstanding general obligation debt amounted to $28 million, or 6% of the outstanding debt. Lease purchase debt equaled $26 million and other long-term debt totaled $22 million. Consolidated governments reported no short-term debt outstanding at the end of 2003.

Consolidated Debt Outstanding at End of Year by Type: 2003

Short-term Other long-term $22 Lease purchase $26 General obligation $28
Revenue bond

$400

$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:
1999 - 2003
$1,200
$900
$600
$300
$0 '99 '00 '01 '02 '03

At the end of 2003, consolidated governments held a total of $895 million in cash and investment assets. Since the end of 1999, the amount of cash and investment assets held by consolidated governments has nearly doubled from a level of $484 million.

23

2004 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

2004 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: 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 ($) 6,388,281,591 5,480,312,460
907,969,131
Amount ($) 5,480,312,460 2,499,105,354 1,963,933,151
535,172,203
1,179,501,132 545,261,214 634,239,918
271,849,479 39,080,655
183,091,844 27,532,186 18,277,630 3,867,164
153,332,288
601,289,145 462,863,998
96,943,271 41,481,876
775,235,062 228,343,237 546,891,825
907,969,131 732,633,058
0 675,948 10,710,186 123,407,434 40,542,505

Per capita amount ($)
783.04 671.75 111.29
Per capita amount ($)
671.75 306.33 240.73
65.60
144.58 66.84 77.74
33.32 4.79
22.44 3.37 2.24 0.47
18.79
73.70 56.74 11.88
5.08
95.02 27.99 67.03
111.29 89.80 0.00 0.08 1.31 15.13 4.97

Percent of total 100.0% 85.8% 14.2%
Percent of total 85.8% 39.1% 30.7%
8.4%
18.5% 8.5% 9.9%
4.3% 0.6% 2.9% 0.4% 0.3% 0.1%
2.4%
9.4% 7.2% 1.5% 0.6%
12.1% 3.6% 8.6%
14.2% 11.5%
0.0% 0.0% 0.2% 1.9% 0.6%

B - 1

2003 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: 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 (Interest only)

Amount ($) 7,040,609,437 5,274,406,915 1,568,338,951
197,863,571
Amount ($)
5,274,406,915 835,136,473 445,084,962
1,441,805,238 133,721,695 634,024,277 252,508,318 59,490,023 352,602,268 569,128 227,229,941 892,234,592
1,568,338,951 1,343,869,644
0 774,628 13,077,737 122,819,822 87,797,120
197,863,571

Per capita amount ($)
863.00 646.51 192.24
24.25
Per capita amount ($)
646.51 102.37
54.56 176.73
16.39 77.72 30.95
7.29 43.22
0.07 27.85 109.37
192.24 164.72
0.00 0.09 1.60 15.05 10.76
24.25

Percent of total
100.0% 74.9% 22.3% 2.8%
Percent of total
74.9% 11.9%
6.3% 20.5%
1.9% 9.0% 3.6% 0.8% 5.0% 0.0% 3.2% 12.7%
22.3% 19.1%
0.0% 0.0% 0.2% 1.7% 1.2%
2.8%

B - 2

2003 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: 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 ($) 3,980,488,894 2,317,048,330
853,646,381 196,826,728 486,522,237 126,445,218
1,268,682,145 606,200,873 323,844,269 60,218,230 128,774,314 149,644,459
915,711,448 340,921,897 284,629,964
29,992,702 94,387,409 165,779,476
4,301,010,346 2,559,979,517
893,094,161 217,774,746 520,751,721 109,410,201
197,863,571 119,571,561
41,163,393 10,699,254 24,082,156
2,347,207
Amount ($) 4,363,639,193
109,337,123 561,842,592 3,692,459,478

Per capita amount ($)
487.91 284.01 104.64
24.13 59.64 15.50
155.51 74.30 39.70 7.38 15.78 18.34
112.24 41.79 34.89 3.68 11.57 20.32
527.19 313.79 109.47
26.69 63.83 13.41
24.25 14.66
5.05 1.31 2.95 0.29
Per capita amount ($)
534.87 13.40 68.87
452.60

B - 3

Percent of total 100.0%
58.2% 21.4%
4.9% 12.2%
3.2%
100.0% 47.8% 25.5% 4.7% 10.2% 11.8%
100.0% 37.2% 31.1% 3.3% 10.3% 18.1%
100.0% 59.5% 20.8% 5.1% 12.1% 2.5%
100.0% 60.4% 20.8% 5.4% 12.2% 1.2%
Percent of total 100.0%
2.5% 12.9% 84.6%

2003 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: 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 ($) 5,073,831,861 2,281,586,573 2,792,245,288
Amount ($) 2,281,586,573
600,276,855 534,909,798
65,367,057
488,503,454 361,412,120 127,091,334
426,366,496 66,107,715
110,663,692 69,261,781
172,074,029 8,259,279
143,427,948
241,265,008 105,607,221
82,149,944 53,507,843
381,746,812 132,060,606 249,686,206
2,792,245,288 960,839,660 667,041,196 344,037,925 534,481,897 199,342,633 86,501,977

Per capita amount ($)
1,810.29 814.04 996.24
Per capita amount ($)
814.04 214.17 190.85
23.32
174.29 128.95
45.34
152.12 23.59 39.48 24.71 61.39 2.95
51.17
86.08 37.68 29.31 19.09
136.20 47.12 89.09
996.24 342.82 237.99 122.75 190.70
71.12 30.86

Percent of total 100.0% 45.0% 55.0%
Percent of total 45.0% 11.8% 10.5%
1.3%
9.6% 7.1% 2.5%
8.4% 1.3% 2.2% 1.4% 3.4% 0.2%
2.8%
4.8% 2.1% 1.6% 1.1%
7.5% 2.6% 4.9%
55.0% 18.9% 13.1%
6.8% 10.5%
3.9% 1.7%

C - 1

2003 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: 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 (Interest only)

Amount ($) 5,594,657,905 2,208,521,102 3,079,260,766
306,876,037
Amount ($)
2,208,521,102 344,905,471 49,471,804 831,494,895 97,398,283 17,929,960 144,533,314 46,121,640 191,104,496 29,022,814 178,288,742 278,249,683
3,079,260,766 1,171,162,791
572,610,275 298,193,226 646,915,532 216,784,920 173,594,022
306,876,037

Per capita amount ($)
1,996.11 787.98
1,098.65 109.49
Per capita amount ($)
787.98 123.06
17.65 296.67
34.75 6.40
51.57 16.46 68.18 10.36 63.61 99.28
1,098.65 417.86 204.30 106.39 230.81 77.35 61.94
109.49

Percent of total
100.0% 39.5% 55.0% 5.5%
Percent of total
39.5% 6.2% 0.9%
14.9% 1.7% 0.3% 2.6% 0.8% 3.4% 0.5% 3.2% 5.0%
55.0% 20.9% 10.2%
5.3% 11.6%
3.9% 3.1%
5.5%

C - 2

2003 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: 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 ($) 5,578,577,675 3,924,338,383
847,931,046 507,508,823 262,077,037
36,722,386
2,152,157,404 1,941,779,024
76,809,683 55,935,282 39,699,819 37,933,596
1,417,025,039 1,162,332,918
103,907,984 60,994,097 53,870,666 35,919,374
6,296,596,037 4,697,589,399
820,802,667 490,922,308 248,973,794
38,307,869
306,876,037 232,701,235
41,869,478 19,256,367 11,668,893
1,380,064
Amount ($) 5,005,052,232
963,828,811 1,092,691,813 2,948,531,608

Per capita amount ($) 1,990.38 1,400.16
302.53 181.07
93.51 13.10
767.87 692.81
27.40 19.96 14.16 13.53
505.58 414.71
37.07 21.76 19.22 12.82
2,246.56 1,676.05
292.85 175.16
88.83 13.67
109.49 83.03 14.94 6.87 4.16 0.49
Per capita amount ($) 1,785.75
343.88 389.86 1,052.00

C - 3

Percent of total 100.0%
70.3% 15.2%
9.1% 4.7% 0.7%
100.0% 90.2% 3.6% 2.6% 1.8% 1.8%
100.0% 82.0% 7.3% 4.3% 3.8% 2.5%
100.0% 74.6% 13.0% 7.8% 4.0% 0.6%
100.0% 75.8% 13.6% 6.3% 3.8% 0.4%
Percent of total 100.0%
19.3% 21.8% 58.9%

2003 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: 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 ($) 648,062,610 513,054,010 135,008,600
Amount ($) 513,054,010 141,530,025 104,156,512
37,373,513
153,435,127 76,706,225 76,728,902
56,154,988 8,687,690
19,201,566 6,535,327
20,890,375 840,030
21,910,565
64,481,979 50,406,159 13,272,617
803,203
75,541,326 28,247,260 47,294,066
135,008,600 80,088,459 0 0 14,698,881 26,363,787 13,857,473

Per capita amount ($)
1,329.24 1,052.33
276.92
Per capita amount ($)
1,052.33 290.29 213.64 76.66
314.71 157.33 157.38
115.18 17.82 39.38 13.40 42.85 1.72
44.94
132.26 103.39
27.22 1.65
154.94 57.94 97.01
276.92 164.27
0.00 0.00 30.15 54.07 28.42

Percent of total 100.0% 79.2% 20.8%
Percent of total 79.2% 21.8% 16.1%
5.8%
23.7% 11.8% 11.8%
8.7% 1.3% 3.0% 1.0% 3.2% 0.1%
3.4%
9.9% 7.8% 2.0% 0.1%
11.7% 4.4% 7.3%
20.8% 12.4%
0.0% 0.0% 2.3% 4.1% 2.1%

D - 1

2003 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: 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 (Interest only)

Amount ($) 706,940,759 491,364,764 192,033,090
23,542,905
Amount ($)
491,364,764 72,995,221 24,907,796
163,711,715 20,484,283 40,889,855 30,684,881 1,435,579 29,133,519 24,212 12,410,455 94,687,248
192,033,090 126,675,620
0 0 13,314,663 25,510,419 26,532,388
23,542,905

Per capita amount ($)
1,450.01 1,007.84
393.88 48.29
Per capita amount ($)
1,007.84 149.72 51.09 335.79 42.02 83.87 62.94 2.94 59.76 0.05 25.46 194.21
393.88 259.83
0.00 0.00 27.31 52.32 54.42
48.29

Percent of total
100.0% 69.5% 27.2% 3.3%
Percent of total
69.5% 10.3%
3.5% 23.2%
2.9% 5.8% 4.3% 0.2% 4.1% 0.0% 1.8% 13.4%
27.2% 17.9%
0.0% 0.0% 1.9% 3.6% 3.8%
3.3%

D - 2

2003 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: 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 ($) 490,385,138 407,552,057
33,720,000 23,028,367 26,084,714
0
1,961,629 1,000,000
0 0 961,629 0
17,167,732 8,679,618 5,570,000 1,450,986 1,467,128 0
475,179,036 399,872,439
28,150,000 21,577,381 25,579,216
0
23,542,905 20,253,110
1,517,528 1,275,403
496,864 0
Amount ($) 895,174,733
20,881,775 173,687,833 700,605,125

Per capita amount ($) 1,005.83
835.93 69.16 47.23 53.50 0.00
4.02 2.05 0.00 0.00 1.97 0.00
35.21 17.80 11.42
2.98 3.01 0.00
974.64 820.18
57.74 44.26 52.47
0.00
48.29 41.54
3.11 2.62 1.02 0.00
Per capita amount ($) 1,836.10
42.83 356.25 1,437.01

D - 3

Percent of total 100.0%
83.1% 6.9% 4.7% 5.3% 0.0%
100.0% 51.0% 0.0% 0.0% 49.0% 0.0%
100.0% 50.6% 32.4% 8.5% 8.5% 0.0%
100.0% 84.2% 5.9% 4.5% 5.4% 0.0%
100.0% 86.0% 6.4% 5.4% 2.1% 0.0%
Percent of total 100.0%
2.3% 19.4% 78.3%

2004 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

40 Coweta

Yes

41 Crawford

Yes

42 Crisp

Yes

43 Dade

Yes

44 Dawson

Yes

45 Decatur

Yes

46 DeKalb

Yes

47 Dodge

Yes

48 Dooly

Yes

* Consolidated county/city government

Jurisdiction
49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin 80 Jackson 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar 88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 97 Madison

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

Jurisdiction
98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman 120 Rabun 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker

E- 1

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

2004 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction

Responded to survey

147 Walton

Yes

148 Ware

Yes

149 Warren

Yes

150 Washington

Yes

151 Wayne

Yes

152 Webster

Yes

153 Wheeler

Yes

154 White

Yes

155 Whitfield

Yes

156 Wilcox

Yes

157 Wilkes

Yes

158 Wilkinson

Yes

159 Worth

Yes

Municipalities

1 Abbeville

Yes

2 Acworth

Yes

3 Adairsville

Yes

4 Adel

Yes

5 Adrian

Yes

6 Ailey

Yes

7 Alamo

Yes

8 Alapaha

Yes

9 Albany

Yes

10 Aldora

Yes

11 Allenhurst

Yes

12 Allentown

Yes

13 Alma

Yes

14 Alpharetta

Yes

15 Alston

Yes

16 Alto

Yes

17 Ambrose

Yes

18 Americus

Yes

19 Andersonville

Yes

20 Arabi

Yes

21 Aragon

Yes

22 Arcade

Yes

23 Argyle

No

24 Arlington

Yes

25 Arnoldsville

Yes

26 Ashburn

Yes

27 Atlanta

Yes

28 Attapulgus

Yes

29 Auburn

Yes

30 Austell

Yes

31 Avalon

No

32 Avera

Yes

33 Avondale Estates

Yes

34 Baconton

Yes

35 Bainbridge

Yes

* Consolidated county/city government

Jurisdiction
36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl

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

Jurisdiction
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 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

E- 2

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

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

Jurisdiction
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 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

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

* Consolidated county/city government

Jurisdiction
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 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

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

E- 3

Jurisdiction
232 Hinesville 233 Hiram 234 Hoboken 235 Hogansville 236 Holly Springs 237 Homeland 238 Homer 239 Homerville 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 280 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 Yes Yes Yes Yes Yes Yes Yes Yes Yes

2004 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
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 320 Monticello 321 Montrose 322 Moreland 323 Morgan 324 Morganton 325 Morrow 326 Morven 327 Moultrie 328 Mount Airy 329 Mount Vernon

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

* Consolidated county/city government

Jurisdiction
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 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

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 Yes Yes Yes Yes Yes Yes Yes Yes Yes

E- 4

Jurisdiction
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 Rest Haven 396 Reynolds 397 Rhine 398 Riceboro 399 Richland 400 Richmond Hill 401 Riddleville 402 Rincon 403 Ringgold 404 Riverdale 405 Riverside 406 Roberta 407 Rochelle 408 Rockmart 409 Rocky Ford 410 Rome 411 Roopville 412 Rossville 413 Roswell 414 Royston 415 Rutledge 416 Sale City 417 Sandersville 418 Santa Claus 419 Sardis 420 Sasser 421 Savannah 422 Scotland 423 Screven 424 Senoia 425 Shady Dale 426 Sharon 427 Sharpsburg

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

2004 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
428 Shellman 429 Shiloh 430 Siloam 431 Sky Valley 432 Smithville 433 Smyrna 434 Snellville 435 Social Circle 436 Soperton 437 Sparks 438 Sparta 439 Springfield 440 St. Marys 441 Stapleton 442 Statesboro 443 Statham 444 Stillmore 445 Stockbridge 446 Stone Mountain 447 Sugar Hill 448 Summertown 449 Summerville 450 Sumner 451 Sunny Side 452 Surrency 453 Suwanee 454 Swainsboro 455 Sycamore 456 Sylvania 457 Sylvester 458 Talbotton 459 Talking Rock 460 Tallapoosa 461 Tallulah Falls 462 Talmo 463 Tarrytown 464 Taylorsville 465 Temple 466 Tennille 467 Thomaston 468 Thomasville 469 Thomson 470 Thunderbolt 471 Tifton 472 Tiger 473 Tignall 474 Toccoa 475 Toomsboro 476 Trenton

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

* Consolidated county/city government

Jurisdiction
477 Trion 478 Tunnell Hill 479 Turin 480 Twin City 481 Ty Ty 482 Tybee Island 483 Tyrone 484 Unadilla 485 Union City 486 Union Point 487 Uvalda 488 Valdosta 489 Varnell 490 Vernonburg 491 Vidalia 492 Vidette 493 Vienna 494 Villa Rica 495 Waco 496 Wadley 497 Waleska 498 Walnut Grove 499 Walthourville 500 Warm Springs 501 Warner Robins 502 Warrenton 503 Warwick 504 Washington 505 Watkinsville 506 Waverly Hall 507 Waycross 508 Waynesboro 509 West Point 510 Weston 511 Whigham 512 White 513 White Plains 514 Whitesburg 515 Willacoochee 516 Williamson 517 Winder 518 Winterville 519 Woodbine 520 Woodbury 521 Woodland 522 Woodstock 523 Woodville 524 Woolsey 525 Wrens

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

E- 5

Jurisdiction
526 Wrightsville 527 Yatesville 528 Young Harris 529 Zebulon

Responded to survey
Yes No Yes Yes

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