Georgia local government finance, 2005: highlights

$
GEORGIA LOCAL GOVERNMENT FINANCE
2005 HIGHLIGHTS
Georgia Department of Community Affairs December 2005

2005 Local Government Finance Highlights
Table of Contents
Executive Summary ........................................................................................................................ i County Government Finances: 2005................................................................................................ 1 Municipal Government Finances: 2005 .......................................................................................... 9 Consolidated Government Finances: 2005 .................................................................................... 16 Appendix A: Data Categories .................................................................................................... A-1 Appendix B: County Government Finance Overview: 2005 ...................................................... B-1 Appendix C: Municipal Government Finance Overview: 2005 ...................................................C-1 Appendix D: Consolidated Government Finance Overview: 2005............................................. D-1 Appendix E: Governments Included in the 2005 Local Government Finance Survey ............... E-1

2005 Local Government Finance Highlights
Executive Summary
Change in Reporting Method The 2005 Local Government Finance Highlights report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2004 only. Reports prior to 2003 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) could create communication problems when comparing financial data of one government to that of other governments.
The 2005 Local Government Finance Highlights report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2004. 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 into DCA's database before the data is used to generate the Local Government Finance Highlights report.
County Government Summary 9 County government revenues totaled $6.7 billion in 2004. General revenue collections totaled $5.9 billion, while enterprise funds generated $776 million.
9 Total county expenditures amounted to $7.3 billion in 2004. County general expenditures amounted to $5.6 billion while expenditures from enterprise funds totaled $1.4 billion, and debt service expenditures (interest only) amounted to $201 million.
9 Counties reported a total of $4.8 billion in outstanding debt at the end of 2004. During the past year, counties issued a total of $1.2 billion in new debt, and retired $721 million in old debt.
9 At the end of 2004 counties held a total of $5.2 billion in cash and investment assets.
Municipal Government Summary 9 During 2004 municipal governments reported total revenue collections of $5.6 billion. General
revenue collections amounted to $2.4 billion, while cities received $3.2 billion from enterprise funds.
9 Municipal expenditures amounted to $6.4 billion in 2004. General expenditures for municipalities were $2.3 billion and enterprise fund expenditures totaled $3.9 billion. Debt service expenditures (interest only) for municipalities amounted to $272 million.
9 At the end of 2004, municipalities held outstanding debt totaling $8.6 billion. During 2004, municipalities issued a total of $2.8 billion in new debt, and retired a total of $387 million in old debt during the year.
9 Municipalities held a total of $5.6 billion in cash and investment assets at the end of 2004.
Consolidated Government Summary 9 The four consolidated county and city governments in 2004 reported total revenues of $701 million.
Consolidated governments reported a total of $553 million from general revenues and $148 million from enterprise fund revenues.
i

2005 Local Government Finance Highlights 9 Consolidated governments spent a total of $721 million in the year. General expenditures totaled $483 million; expenditures from enterprise funds amounted to $212 million and debt service costs (interest only) for the consolidated governments equaled $26 million. 9 At the end of 2004, consolidated governments held a total of $721 million in outstanding debt. During the year, the consolidated governments issued a total of $193 million in new debt of all types, and retired a total of $28 million in old debt. 9 At the end of 2004, the four consolidated governments reported cash and investment assets totaling $897 million.
ii

2005 Local Government Finance Highlights
County Government Finances: 2004
During 2004, county governments in Georgia generated total revenues of $6.7 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $5.9 billion while revenues from enterprise funds amounted to $776 million.
Counties reported expenditures from all sources amounting to $7.3 billion during 2004. General expenditures totaled $5.6 billion and expenditures for enterprise funds amounted to $1.4 billion. Debt service costs (interest only) during the year totaled $201 million.
Counties reported a total of $4.8 billion in outstanding debt of all types at the end of 2004. During the year counties issued $1.2 billion in new debt and retired a total of $721 million in old debt.
At the end of the year, counties reported a total of $5.2 billion in cash and investment assets.

County General Revenues
County governments reported a total of $5.9 billion in general revenues in 2004. General revenues compose the majority of the county revenue dollar, amounting to 89% of all revenues received by counties in the year.
Since 2000 general revenues have increased from $4.9 billion to $5.9 billion.

County General Revenues: 2000 - 2004
$10 $8 $6 $4 $2 $0 '00 '01 '02 '03 '04

Billions ($) Billions ($)

County Property Tax Revenues: 2000 - 2004
$5 $4 $3 $2 $1 $0
'00 '01 '02 '03 '04

General revenues received from property taxes increased to $2.6 billion in 2004, accounting for 39% of all revenues received by counties.

1

2005 Local Government Finance Highlights
General revenues from sales taxes amounted to $1.3 billion in the year. Sales tax revenues amounted to 20% of total revenues. Sales tax revenues had shown little change over the past three years until 2004.

Billions ($)

County Sales Tax Revenues: 2000 - 2004
$3
$2
$1
$0 '00 '01 '02 '03 '04

Millions ($)

County Excise and Special Use Taxes: 2000 - 2004

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

'00 '01 '02 '03 '04

General revenues from excise and special use taxes increased to a level of $289 million in 2004. 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 $167 million in the year, amounting to only 3% of total county revenues.

Millions ($)

County Revenues from Licenses, Permits and Fees: 2000 - 2004 $300
$200
$100
$0 '00 '01 '02 '03 '04

2

2005 Local Government Finance Highlights

Millions ($)

County Intergovernmental Revenues: 2000 - 2004

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

'00 '01 '02 '03 '04

During 2004, counties received $626 million in intergovernmental revenues, amounting to 9% of total county revenue collections in the year.

County governments received $468 million in funds from state government sources in 2004, or 9% 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 $110 million, or less than 2% of all revenues. County intergovernmental revenues received from other local governments amounted to $48 million.

Source State Federal Other local

County Intergovernmental Revenues, by Type: 2000 2004 Millions ($)

2000 $403 $90 $37

2001 $419 $92 $34

2002 $464 $84 $39

2003 $463 $97 $41

2004 $468 $110 $48

Service charges and other revenues increased to $860 million in 2004, amounting to 13% of total revenues. Service charge revenues had declined for counties in every year since 2000.

Millions ($)

County Service Charges and Other Revenues: 2000 - 2004
$1,500
$1,000
$500
$0 '00 '01 '02 '03 '04

3

2005 Local Government Finance Highlights

County Expenditures
Counties in Georgia reported expenditures of $7.3 billion in 2004. Since 2000, county expenditures have increased from a level of $5.7 billion to the level of $7.3 billion.
County General Expenditures

Billions ($)

County Total Expenditures: 2000 - 2004
$12 $9 $6 $3 $0 '00 '01 '02 '03 '04

County general expenditures totaled $5.6 billion in 2004. Since 2000, general expenditures have grown from a level of $4.5 billion to the present level. General expenditures accounted for 78% of total county spending in the past year.

Billions ($)

County General Expenditures: 2000 - 2004
$10 $8 $6 $4 $2 $0 '00 '01 '02 '03 '04

Spending for public safety by counties amounted to $1.5 billion in 2004, or 21% of total county expenditures. Administration costs totaled $944 million, amounting to 13% of total expenditures. Health and human services expenditures totaled $666 million. Expenditures for courts amounted to $465 million, or 6% of total spending while spending for highways, streets and drainage equaled $378 million.

4

2005 Local Government Finance Highlights

County General Expenditures, by Category, as a Percent of Total Expenditures: 2004

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

Amount ($) $1.5 billion $945 million $944 million $666 million $465 million $378 million $263 million $262 million $143 million $55 million $2 million

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

Millions ($)

County Capital Expenditures: 2000 - 2004
$1,500
$1,000
$500
$0 '00 '01 '02 '03 '04

Capital spending for equipment, land, structures, and construction, totaled $945 million, or 13% of total spending in 2004. Capital spending increased from a level of $892 million in 2003.

County Debt Service
Debt service expenditures (interest only) in 2004 equaled $201 million or 3% of total county expenditures, a slight increase over the amount of $198 million reported in the previous year.

County Debt Service: 2000 - 2004

$400 $300

$200 $100
$0

'00 '01 '02 '03 '04

5

2005 Local Government Finance Highlights

County Enterprise Revenues
County enterprise fund revenues in 2004 amounted to $776 million, a marked decrease over the $908 million reported in 2003. Revenues from enterprise funds accounted for 11% of total county revenues in the year.

Millions ($)

County Enterprise Fund Revenues: 2000 - 2004
$1,500
$1,000
$500
$0 '00 '01 '02 '03 '04

Revenues from county water and sewer systems amounted to $585 million or 8% of total county revenues in 2004. Revenues from solid waste systems totaled $121 million, or 2% of total revenues. Revenues from other enterprise funds accounted for $58 million, while airport revenues amounted to $9 million. Revenues from gas supply systems amounted to less than $1 million.

Revenues of County Enterprise Funds, by Type: 2004

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

Amount ($) $585 million $121 million $58 million
$9 million $808,000

% of total 8% 2% 1% +0% +0%

Billions ($)

County Enterprise Expenditures
County Enterprise Fund Expenditures: 2000 - 2004
$2.5 $2.0 $1.5 $1.0 $0.5 $0.0
'00 '01 '02 '03 '04

Enterprise fund expenditures amounted to $1.4 billion in 2004, a decrease from the $1.6 billion reported in 2003. Enterprise fund expenditures accounted for 19% of total county spending in 2004.

6

2005 Local Government Finance Highlights
Spending for county water and sewer systems totaled $1.2 billion in the year, 16% of county spending. Expenditures for solid waste systems totaled $133 million while expenditures from other enterprise fund accounts totaled $108 million, or 1% of total spending. Spending for county airports amounted to $11 million ($3 million for DeKalb County's Peachtree-DeKalb Airport) while the one county gas system reported expenditures of $714,000.

Expenditures from County Enterprise Funds, by Type: 2004

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

Amount ($) $1.2 billion $133 million $108 million $11 million $714,000

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

County Debt Patterns
During 2004, counties issued a total of $1.2 billion in debt, a small decrease over the amount issued in the previous year.
At the end of 2004, counties held $4.8 billion in debt. The amount of debt outstanding at the end of each year has increased from $3.6 billion in 2000 to the level of $4.8 billion.

Billions ($)

County Debt Issued and Amount Outstanding EOY: 2000 - 2004

$6

$4

$2

$0 '00 '01 '02 '03 '04

Issued ($)

Outstanding EOY ($)

County Debt Issued by Type: 2004

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

$40 $71 $159 $218

$672

$0

$200 $400 $600 $800

Millions ($)

In 2004, counties issued a total of $672 million in revenue bond debt. Short-term borrowing totaled $218 million. Borrowing in the form of general obligation debt totaled an additional $159 million while lease purchases accounted for $71 million. Other-long term borrowing equaled $40 million.

7

2005 Local Government Finance Highlights

At the end of 2004, counties held a total of $3.1 billion in revenue bond debt, 64% of the total debt held by counties. General obligation debt amounted to $862 million, or 18% of the debt held. Lease purchase debt equaled an additional $523 million of the debt held.

County Debt Outstanding at End of Year by Type: 2004

Short-term $93

Other long-term $220

Lease purchase

$523

General obligation

$862

Revenue bond

$3,062

$0

$1,000 $2,000 $3,000

Millions ($)

County Cash and Investment Assets
At the end of 2004, counties held a total of $5.2 billion in cash and investment assets, up from $4.4 billion at the end of the previous year. Since the end of 2000, the amount of cash and investment assets held by counties has increased only slightly from a level of $5.1 billion to the present level.

Billions ($)

County Cash and Investment Assets Held at End of Year: 2000 - 2004
$10 $8 $6 $4 $2 $0 '00 '01 '02 '03 '04

8

2005 Local Government Finance Highlights
Municipal Government Finances: 2004
In 2004, municipal revenues totaled $5.6 billion, showing an increase from the $5.1 billion reported in 2003. General revenues were a reported $2.4 billion while revenues from enterprise funds totaled $3.2 billion.
Total municipal spending during the year amounted to $6.4 billion, an increase over the $5.6 billion reported in 2003. General expenditures amounted to $2.3 billion, while expenditures from enterprise funds totaled $3.9 billion. Debt service costs (interest only) amounted to $272 million during the year.
At the end of 2004, municipalities held a total of $8.6 billion in debt. During 2004, cities issued a total of $2.8 billion in new debt and retired a total of $387 million.
At the end of 2004, municipalities reported $5.6 billion in cash and investment assets.

Municipal General Revenues
Municipal general revenues have shown little change over the past five years, increasing from $2.2 billion in 1999 to $2.4 billion in 2004.

Municipal General Revenues: 2000 - 2004
$5 $4 $3 $2 $1 $0
'00 '01 '02 '03 '04

Millions ($) Billions ($)

Municipal Property Tax Revenues: 2000 - 2004

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

'00 '01 '02 '03 '04

Property tax revenues totaled $633 million for municipalities in 2004. Since 2001, property tax revenues have increased from $469 million to the $633 million amount. Property taxes accounted for 11% of total municipal revenues in 2004.

9

2005 Local Government Finance Highlights

Revenues from sales taxes totaled $522 million or 9% of total county revenues in 2004.

Millions ($)

Municipal Sales Tax Revenues: 2000 - 2004

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

'00 '01 '02 '03 '04

Millions ($)

Municipal Excise & Special Use Tax Revenues: 2000 - 2004

$800 $600 $400 $200
$0

'00 '01 '02 '03 '04

Revenues from excise and special use taxes totaled $449 million for cities in the last year, accounting for 8% of total revenues.

Revenues from licenses, permits and fees totaled $160 million in 2004, equaling only 3% of the total municipal dollar. Licenses, permits and fees revenues increased from a level of $143 million in 2003.

Millions ($)

Municipal Revenues from Licenses, Permits & Fees: 2000 - 2004
$300
$200
$100
$0 '00 '01 '02 '03 '04

10

2005 Local Government Finance Highlights

Millions ($)

Municipal Intergovernmental Revenues: 2000 - 2004

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

'00 '01 '02 '03 '04

Municipalities received a total of $250 million from intergovernmental revenues in 2004. Intergovernmental revenues amounted to 4% of total municipal revenues in 2004.

Funds received from state government sources in 2004 amounted to $93 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 $100 million and funds received from other local governments equaled $58 million.

Source State Federal Other local

Municipal Intergovernmental Revenues, by Source: 2000 2004 Millions ($)

2000 $105 $85 $40

2001 $101 $84 $48

2002 $116 $83 $56

2003 $106 $82 $54

2004 $93 $100 $58

Revenues from service charges and other revenues amounted to $399 million in 2004, equaling 7% of municipal revenue dollars.

Millions ($)

Municipal Service Charges and Other Revenues: 2000 - 2004 $800
$600
$400
$200
$0 '00 '01 '02 '03 '04

11

2005 Local Government Finance Highlights
Municipal Expenditures
Georgia's municipalities in the past year reported expenditures totaling $6.4 billion, an increase over the $5.6 billion reported in 2003. Spending by municipalities has increased from a level of $4.7 billion in 2000 to the current level of $6.4 billion.

Billions ($)

Municipal Total Expenditures: 2000 - 2004
$12 $9
$6
$3
$0 '00 '01 '02 '03 '04

Municipal General Expenditures
Municipal general expenditures amounted to $2.3 billion in 2004, a slight increase over the $2.2 billion reported in 2003. General expenditures for cities have increased only slightly from $2.1 billion in 2000 to the current level.

Billions ($)

Municipal General Expenditures: 2000 - 2004
$5 $4 $3 $2 $1 $0
'00 '01 '02 '03 '04

Municipal General Expenditures, by Category, as a Percent of Total Expenditures: 2004

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 ($) $872 million $344 million $272 million $197 million $172 million $161 million $103 million $51 million $43 million $29 million $18 million

% of Total 14% 5% 4% 3% 3% 3% 2% 1% 1% +0% +0%

12

2005 Local Government Finance Highlights
Spending for public safety remained the largest municipal expenditure category in the past year, totaling $872 million or 14% of total municipal spending. Expenditures for administration totaled $344 million or 5% of total spending. Capital expenditures totaled $272 million or 4% of total municipal spending. Expenditures for highways, streets and drainage amounted to $197 million, 3% of the total spent by cities.

Millions ($) Millions ($)

Municipal Capital Expenditures: 2000 - 2004
$500 $400 $300 $200 $100
$0 '00 '01 '02 '03 '04

Capital expenditures for equipment, land, structures, and construction, amounted to $272 million in 2004, or 4% of total municipal
spending. Capital spending by municipalities has declined for three consecutive years.

Municipal Debt Service
Expenditures for debt service costs (interest only) in the past year amounted to a total of $272 million, or 4% of the total municipal spending dollar. Debt service costs decreased from a level of $307 billion in 2003.

Municipal Debt Service: 2000 - 2004
$600
$400
$200
$0 '00 '01 '02 '03 '04

13

2005 Local Government Finance Highlights
Finances of Municipal Enterprise Funds
Municipalities generated revenues of $3.2 billion in 2004 from enterprise funds, accounting for 57% of total municipal revenues.

Billions ($)

Municipal Enterprise Fund Revenues: 2000 - 2004
$6
$4
$2
$0 '00 '01 '02 '03 '04

Water and sewer system revenues totaled $1 billion, while revenues from electric supply systems amounted to $760 million. Airport revenues, primarily Atlanta's Hartsfield-Jackson International ($629 million), amounted to $643 million. Gas supply system revenues amounted to $468 million, while solid waste system revenues equaled $229 million. Revenues from other enterprise funds generated $110 million for cities.

Revenues of Municipal Enterprise Funds, by Type: 2004

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

Amount ($) $1.0 billion $760 million $643 million $468 million $229 million $110 million

% of total 18% 14% 11% 8% 4% 2%

Expenditures from enterprise funds amounted $3.9 billion in 2004. In the five-year period since 2000, spending from enterprise funds has risen from $2.2 billion to the current $3.9 billion.

Billions ($)

Municipal Enterprise Fund Expenditures: 2000 - 2004
$6
$4
$2
$0 '00 '01 '02 '03 '04

14

2005 Local Government Finance Highlights
Spending for municipal water and sewer supply systems amounted to $1.4 billion in 2004, accounting for 22% of total municipal spending. Expenditures from electric supply systems amounted to $704 million, while airport system expenditures increased to a level of $988 million. Spending for Atlanta's Hartsfield-Jackson airport amounted to $970 million. Spending for gas supply systems totaled $376 million and solid waste system spending amounted to $240 million. Expenditures from other enterprise funds totaled $194 million.

Expenditures of Municipal Enterprise Funds, by Type: 2004

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

Amount ($) $1.4 billion $988 million $704 million $376 million $240 million $194 million

% of total 22% 15% 11% 6% 4% 3%

Municipal Debt Patterns
During 2004, cities issued a total of $2.8 billion in debt. Since 2000, municipalities in Georgia have issued a total of $9.2 billion in debt.
At the end of the year, municipalities held a total of $8.6 billion in outstanding debt. Since 2000, the amount of debt held by cities has increased from a level of $5.4 billion to the current level.

Billions ($)

Municipal Debt Issued and Amount Outstanding EOY: 2000 - 2004

$10 $8 $6 $4 $2 $0 '00 '01 '02 '03 '04

Issued ($)

Outstanding EOY ($)

Municipal Debt Issued by Type: 2004

Short-term $27 Lease pool $47 G.O. bond $82 Other long-term $86 Revenue bond

$0

$1,000

$2,000

Millions ($)

$2,540 $3,000

During 2004, over 90% of the debt issued by cities was issued in the form of revenue bond debt, totaling $2.5 billion. Other long-term borrowing amounted to $86 million and general obligation borrowing amounted to $82 million. Lease pool borrowing accounted for $47 million while borrowing in the form of short-term funds totaled $27 million. The City of Atlanta in 2004 issued $1.5 billion in revenue bonds for Hartsfield-Jackson Airport.

15

2005 Local Government Finance Highlights

Eighty-three percent of the debt held at the end of 2004 by cities was held in the form of revenue bond debt, amounting to $7.2 billion. General obligation debt outstanding totaled $713 million, while debt in the form of other long-term funds totaled $531 million. Outstanding lease purchase debt equaled an additional $161 million and outstanding short-term debt totaled $31 million.

Municipal Debt Outstanding at EOY by Type: 2004

Short-term $31

Lease purchase $161

Other long-term $531

G.O. bond

$713

Revenue bond

$7,200

$0 $2,000 $4,000 $6,000 $8,000 Millions ($)

Municipal Cash and Investment Assets

Municipal Cash and Investment Assets Held at End of Year: 2000 - 2004
$8 $6 $4 $2 $0
'00 '01 '02 '03 '04

At the end of 2004, municipalities held a total of $5.6 billion in cash and investment assets. The amount of cash and investment assets held by municipalities showed little change from 2000 through the end of 2002 but has increased in the last two years.

Billions ($)

16

2005 Local Government Finance Highlights
Consolidated Government Finances: 2004
Consolidated governments in 2004 reported total revenues of $701 million. Consolidated government general revenues equaled $553 million, while revenues from enterprise funds equaled $148 million.
The four consolidated governments reported expenditures of $721 million in 2004. Consolidated government general expenditures amounted to $483 million, while expenditures from enterprise funds totaled $212 million. Debt service costs (interest only) amounted to $26 million for consolidated governments during the year.
At the end of 2004, consolidated governments held a total of $721 million in outstanding debt. The four consolidated governments issued a total of $193 million in new debt during the year while a total of $28 million in old debt was retired.
At the end of 2004, the four consolidated governments held a total of $897 million in cash and investment assets.
Consolidated Government General Revenues

Consolidated general revenues amounted to $553 million in 2004. General revenues have increased from $550 million in 2000 to the current level.

Consolidated General Revenues: 2000 - 2004

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

'00 '01 '02 '03 '04

Millions ($) Millions ($)

Consolidated Government Property Tax Revenues: 2000 - 2004
$300
$200
$100
$0 '00 '01 '02 '03 '04

Property tax revenues equaled $151 million for consolidated governments in 2004 or 22% of total revenues.

17

2005 Local Government Finance Highlights
The four consolidated governments received a total of $160 million in 2004 from the collection of sales taxes, a slight increase 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: 2000 - 2004
$300
$200
$100
$0 '00 '01 '02 '03 '04

Millions ($)

Consolidated Government Excise & Special Use Tax Revenues: 2000 - 2004
$100 $75 $50 $25 $0 '00 '01 '02 '03 '04

Excise and special use tax revenues generated $60 million for consolidated governments in 2004, totaling 9% of total revenues.

Consolidated governments received a total of $23 million from licenses, permits and fees in 2004. Revenues from these sources have showed modest gains since 2000.

Millions ($)

Consolidated Licenses, Permits & Fees Revenues: 2000 - 2004
$50 $40 $30 $20 $10
$0 '00 '01 '02 '03 '04

Millions ($)

Consolidated Government Intergovernmental Revenues:
2000 - 2004 $120
$90
$60
$30
$0 '00 '01 '02 '03 '04

Intergovernmental revenues received by consolidated governments totaled $71 million in the past year, accounting for 10% of total consolidated government revenues.

18

2005 Local Government Finance Highlights
Funds received by the consolidated governments from state government sources totaled $52 million in 2004. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $17 million while funds received from other local governments amounted to $2 million.

Consolidated Intergovernmental Revenues, by Source: 2000 2004 Millions ($)

Source State Federal Other local

2000 $43 $17 $728,000

2001 $48 $14 $832,000

2002 $58 $13 $685,000

2003 $50 $13 $803,000

2004 $52 $17 $2

Consolidated Government Expenditures
The four consolidated governments reported combined expenditures of $721 million in 2004, an increase over the $707 million reported in the previous year.

Millions ($)

Consolidated Total Expenditures: 2000 - 2004
$1,500
$1,000
$500
$0 '00 '01 '02 '03 '04

Consolidated Government General Expenditures

General expenditures for the consolidated governments amounted to $483 million in 2004, accounting for 67% of total consolidated government expenditures. General expenditures decreased from a level of $491 million in 2003.

Millions ($)

Consolidated General Expenditures: 2000 - 2004
$1,000
$750
$500
$250
$0 '00 '01 '02 '03 '04

19

2005 Local Government Finance Highlights
Spending for public safety accounted for 23% of the consolidated government expenditures in 2004, amounting to $168 million. Capital expenditures totaled $90 million while spending for administration also amounted to $61 million. Spending for health and human services equaled $43 million or 6% of consolidated government total expenditures.

Consolidated Government General Expenditures, by Category, as a Percent of Total Expenditures: 2004

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

Amount ($) $168 million $90 million $61 million $43 million $29 million $29 million $26 million $25 million $12 million
$1 million $0

% of Total 23% 13% 8% 6% 4% 4% 4% 3% 2% +0% 0%

Millions ($)

Consolidated Government Capital Spending:2000 - 2004
$200 $150 $100
$50 $0 '00 '01 '02 '03 '04

Capital spending by consolidated governments decreased from $95 million in 2003 to $90 million in 2004. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. In 2004, capital spending accounted for 13% of total consolidated government expenditures.

20

2005 Local Government Finance Highlights
Consolidated Government Debt Service
Consolidated governments reported debt service (interest only) expenditures of $26 million in 2004. Debt service interest amounted to 3% of total spending in the last year.

Millions ($)

Consolidated Debt Service Costs: 2000 - 2004
$50 $40 $30 $20 $10
$0 '00 '01 '02 '03 '04

Consolidated Government Enterprise Revenues

Consolidated governments reported $148 million in revenues from enterprise funds during the year, amounting to 21% of total revenues.

Millions ($)

Consolidated Enterprise Fund Revenues: 2000 - 2004
$300
$200
$100
$0 '00 '01 '02 '03 '04

Consolidated governments reported revenues of $83 million from water and sewer systems during 2004, amounting to 12% of total revenues. Solid waste enterprise funds generated revenues of $29 million, or 4% of total revenues. Revenues from airports amounted to $19 million, while revenues from other enterprise funds amounted to $17 million.

Revenues of Consolidated Enterprise Funds, by Type: 2004

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

Amount ($) $83 million $29 million $19 million $17 million

% of total 12% 4% 3% 3%

21

2005 Local Government Finance Highlights

Consolidated Government Enterprise Expenditures

Millions ($)

Consolidated Enterprise Fund Expenditures: 2000 - 2004

$400 $300 $200 $100
$0

'00 '01 '02 '03 '04

Expenditures from enterprise funds totaled $212 million in 2004, an increase from the $192 million reported in the previous year. Enterprise funds accounted for 29% of total spending in 2004.

Spending for water and sewer systems amounted to $118 million in 2004, decreasing from $127 in the previous year, accounting for 16% of total expenditures. Expenditures for other enterprise funds amounted to $52 million. Spending for solid waste systems amounted to $29 million and expenditures for airports amounted to $13 million.

Expenditures from Consolidated Government Enterprise Funds, by Type: 2004

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

Amount ($) $118 million $52 million $29 million $13 million

% of total 16% 7% 4% 2%

Consolidated Government Debt Patterns
During 2004, consolidated governments issued a total of $193 million in debt. At the end of the year, the four consolidated governments reported a total of $721 million in outstanding debt of all types.

Millions ($)

Consolidated Debt Issued and Amount Outstanding EOY: 2000 - 2004

$800 $600 $400 $200
$0

'00 '01 '02 '03 '04

Issued ($)

Outstanding EOY ($)

22

2005 Local Government Finance Highlights

Since 2000, consolidated governments have issued a total of $530 million in debt. The amount of debt outstanding at the end of each year has increased from a level of $384 million to the present level of $721 million.

Consolidated Debt Issued by Type: 2004

Short-term Other long-term Lease purchase
G.O. $11 Revenue bond

$181

$0 $50 $100 $150 $200 $250 $1,000s

During 2004, consolidated governments issued a total of $181 million in revenue bond debt, accounting for 94% of the debt issued. Borrowing in the form of general obligation bonds amounted to $11 million. Consolidated governments issued no lease purchase debt, other long-term or short-term debt during the year.

Debt in the form of revenue bonds, amounting to $609 million, accounted for 85% of the outstanding debt held by consolidated governments at the end of 2004. Outstanding general obligation debt amounted to $66 million, or 9% of the outstanding debt. Lease purchase debt equaled $24 million and other long-term debt totaled $22 million. Consolidated governments reported no short-term debt outstanding at the end of 2004.

Consolidated Debt Outstanding at End of Year by Type: 2004

Short-term

Other long-term $22

Lease purchase $24

General obligation

$66

Revenue bond

$609

$0

$250

$500

$750

Millions ($)

Consolidated Government Cash and Investment Assets

Millions ($)

Consolidated Government Cash and Investment Assets Held at End of Year:
2000 - 2004

$1,500 $1,200
$900 $600 $300
$0

'00 '01 '02 '03 '04

At the end of 2004, consolidated governments held a total of $897 million in cash and investment assets.

23

2005 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

2005 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

2004 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: 2004

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 ($) 6,670,446,318 5,894,920,521
775,525,797
Amount ($) 5,894,920,521 2,613,124,404 2,062,914,152
550,210,252
1,338,992,495 591,068,488 747,924,007
289,483,812 41,146,769
195,926,738 29,571,073 19,964,587 2,874,645
167,173,172
626,190,914 468,268,533 110,108,955
47,813,426
859,955,724 255,149,233 604,806,491
775,525,797 585,281,102
0 808,297 9,490,184 121,480,559 58,465,655

Per capita amount ($)
812.29 717.85
94.44
Per capita amount ($)
717.85 318.21 251.21
67.00
163.06 71.98 91.08
35.25 5.01
23.86 3.60 2.43 0.35
20.36
76.25 57.02 13.41
5.82
104.72 31.07 73.65
94.44 71.27
0.00 0.10 1.16 14.79 7.12

Percent of total 100.0% 88.4% 11.6%
Percent of total 88.4% 39.2% 30.9%
8.2%
20.1% 8.9%
11.2%
4.3% 0.6% 2.9% 0.4% 0.3% 0.0%
2.5%
9.4% 7.0% 1.7% 0.7%
12.9% 3.8% 9.1%
11.6% 8.8% 0.0% 0.0% 0.1% 1.8% 0.9%

B - 1

2004 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: 2004

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 ($) 7,263,926,361 5,645,596,011 1,417,507,341
200,823,009
Amount ($)
5,645,596,011 944,404,625 465,300,300
1,522,504,801 142,735,013 665,998,513 262,432,327 54,795,398 377,654,505 1,826,079 262,721,661 945,222,789
1,417,507,341 1,164,768,520
0 713,722 10,981,853 132,633,393 108,409,853
200,823,009

Per capita amount ($)
884.56 687.49 172.62
24.46
Per capita amount ($)
687.49 115.00
56.66 185.40
17.38 81.10 31.96
6.67 45.99
0.22 31.99 115.10
172.62 141.84
0.00 0.09 1.34 16.15 13.20
24.46

Percent of total
100.0% 77.7% 19.5% 2.8%
Percent of total
77.7% 13.0%
6.4% 21.0%
2.0% 9.2% 3.6% 0.8% 5.2% 0.0% 3.6% 13.0%
19.5% 16.0%
0.0% 0.0% 0.2% 1.8% 1.5%
2.8%

B - 2

2004 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: 2004

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 ($) 4,347,676,729 2,596,386,170
889,716,122 235,199,181 519,089,151 107,286,105
1,160,619,517 672,133,612 158,988,310 40,340,992 71,335,588 217,821,015
721,359,847 184,328,332 182,932,197
54,332,792 68,109,836 231,656,690
4,760,550,962 3,061,915,970
862,396,787 220,036,041 522,751,734
93,450,430
200,823,009 129,649,924
32,609,205 10,512,673 25,044,142
3,007,065
Amount ($) 5,153,247,945
186,402,483 1,015,353,642 3,951,491,820

Per capita amount ($)
529.44 316.17 108.34
28.64 63.21 13.06
141.33 81.85 19.36 4.91 8.69 26.53
87.84 22.45 22.28
6.62 8.29 28.21
579.71 372.86 105.02
26.79 63.66 11.38
24.46 15.79
3.97 1.28 3.05 0.37
Per capita amount ($)
627.53 22.70
123.64 481.19

B - 3

Percent of total 100.0%
59.7% 20.5%
5.4% 11.9%
2.5%
100.0% 57.9% 13.7% 3.5% 6.1% 18.8%
100.0% 25.6% 25.4% 7.5% 9.4% 32.1%
100.0% 64.3% 18.1% 4.6% 11.0% 2.0%
100.0% 64.6% 16.2% 5.2% 12.5% 1.5%
Percent of total 100.0%
3.6% 19.7% 76.7%

2004 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: 2004

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 ($) 5,639,771,923 2,414,487,244 3,225,284,679
Amount ($) 2,414,487,244
633,012,425 568,327,062
64,685,363
522,698,746 386,158,975 136,539,771
449,069,487 68,594,864
119,010,317 74,314,350
176,438,551 10,711,405
160,358,446
250,458,863 93,111,786 99,520,311 57,826,766
398,889,277 128,045,442 270,843,835
3,225,284,679 1,014,659,330
760,277,704 468,260,526 642,963,048 229,006,765 110,117,306

Per capita amount ($)
2,002.64 857.37
1,145.27
Per capita amount ($)
857.37 224.78 201.81
22.97
185.61 137.12
48.48
159.46 24.36 42.26 26.39 62.65 3.80
56.94
88.94 33.06 35.34 20.53
141.64 45.47 96.17
1,145.27 360.30 269.97 166.28 228.31 81.32 39.10

Percent of total 100.0% 42.8% 57.2%
Percent of total 42.8% 11.2% 10.1%
1.1%
9.3% 6.8% 2.4%
8.0% 1.2% 2.1% 1.3% 3.1% 0.2%
2.8%
4.4% 1.7% 1.8% 1.0%
7.1% 2.3% 4.8%
57.2% 18.0% 13.5%
8.3% 11.4%
4.1% 2.0%

C - 1

2004 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: 2004

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 ($) 6,444,123,274 2,261,527,785 3,910,741,708
271,853,781
Amount ($)
2,261,527,785 344,647,162 50,712,640 872,207,890 102,828,595 17,753,281 161,278,333 43,258,469 196,730,837 28,586,697 171,688,359 271,835,522
3,910,741,708 1,408,506,346
703,986,400 376,438,151 987,698,818 240,249,547 193,862,446
271,853,781

Per capita amount ($)
2,288.26 803.05
1,388.68 96.53
Per capita amount ($)
803.05 122.38
18.01 309.71
36.51 6.30
57.27 15.36 69.86 10.15 60.97 96.53
1,388.68 500.15 249.98 133.67 350.72 85.31 68.84
96.53

Percent of total
100.0% 35.1% 60.7% 4.2%
Percent of total
35.1% 5.3% 0.8%
13.5% 1.6% 0.3% 2.5% 0.7% 3.1% 0.4% 2.7% 4.2%
60.7% 21.9% 10.9%
5.8% 15.3%
3.7% 3.0%
4.2%

C - 2

2004 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: 2004

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 ($) 6,230,839,802 4,839,715,528
696,491,822 492,187,057 162,864,673
39,580,722
2,782,593,494 2,540,391,822
81,792,606 85,625,717 47,446,887 27,336,462
386,859,239 189,642,024
65,259,713 47,012,554 49,672,860 35,272,088
8,626,847,616 7,190,475,065
713,025,715 531,002,812 160,998,928
31,345,096
271,853,781 213,197,482
31,491,254 19,221,381
6,965,493 978,171
Amount ($) 5,646,660,327
806,371,627 1,377,305,108 3,462,983,592

Per capita amount ($) 2,212.52 1,718.55
247.32 174.77
57.83 14.05
988.08 902.07
29.04 30.41 16.85
9.71
137.37 67.34 23.17 16.69 17.64 12.52
3,063.33 2,553.28
253.19 188.56
57.17 11.13
96.53 75.70 11.18
6.83 2.47 0.35
Per capita amount ($) 2,005.09
286.34 489.07 1,229.68

C - 3

Percent of total 100.0%
77.7% 11.2%
7.9% 2.6% 0.6%
100.0% 91.3% 2.9% 3.1% 1.7% 1.0%
100.0% 49.0% 16.9% 12.2% 12.8% 9.1%
100.0% 83.3% 8.3% 6.2% 1.9% 0.4%
100.0% 78.4% 11.6% 7.1% 2.6% 0.4%
Percent of total 100.0%
14.3% 24.4% 61.3%

2004 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: 2004

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 ($) 700,690,058 552,697,312 147,992,746
Amount ($) 552,697,312 150,539,141 113,329,427
37,209,714
159,500,734 79,551,766 79,948,968
59,682,338 8,892,001
21,216,487 6,920,161
21,812,879 840,810
23,040,119
70,612,905 51,654,602 17,313,234
1,645,069
89,322,075 30,399,129 58,922,946
147,992,746 82,832,221 0 0 18,817,971 29,045,607 17,296,947

Per capita amount ($)
1,415.78 1,116.75
299.03
Per capita amount ($)
1,116.75 304.17 228.99 75.18
322.28 160.74 161.54
120.59 17.97 42.87 13.98 44.07 1.70
46.55
142.68 104.37
34.98 3.32
180.48 61.42
119.06
299.03 167.37
0.00 0.00 38.02 58.69 34.95

Percent of total 100.0% 78.9% 21.1%
Percent of total 78.9% 21.5% 16.2%
5.3%
22.8% 11.4% 11.4%
8.5% 1.3% 3.0% 1.0% 3.1% 0.1%
3.3%
10.1% 7.4% 2.5% 0.2%
12.7% 4.3% 8.4%
21.1% 11.8%
0.0% 0.0% 2.7% 4.1% 2.5%

D - 1

2004 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: 2004

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 ($) 721,117,736 483,117,071 211,872,823
26,127,842
Amount ($)
483,117,071 60,574,734 25,991,427
168,186,362 24,602,778 43,364,715 28,536,285 1,403,473 28,676,153 0 11,833,550 89,947,594
211,872,823 117,943,670
0 0 12,719,013 29,154,647 52,055,493
26,127,842

Per capita amount ($)
1,457.05 976.16 428.10 52.79
Per capita amount ($)
976.16 122.39
52.52 339.83
49.71 87.62 57.66
2.84 57.94
0.00 23.91 181.74
428.10 238.31
0.00 0.00 25.70 58.91 105.18
52.79

Percent of total
100.0% 67.0% 29.4% 3.6%
Percent of total
67.0% 8.4% 3.6%
23.3% 3.4% 6.0% 4.0% 0.2% 4.0% 0.0% 1.6%
12.5%
29.4% 16.4%
0.0% 0.0% 1.8% 4.0% 7.2%
3.6%

D - 2

2004 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: 2004

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 ($) 556,340,386 447,402,439
60,300,000 23,058,731 25,579,216
0
192,715,000 181,240,000
11,475,000 0 0 0
28,090,921 19,599,205
5,455,000 1,533,221 1,503,495
0
720,964,465 609,043,234
66,320,000 21,525,510 24,075,721
0
26,127,842 22,299,263
2,144,879 1,242,236
441,464 0
Amount ($) 897,326,196
23,047,405 176,699,279 697,579,512

Per capita amount ($) 1,124.11
904.00 121.84
46.59 51.68
0.00
389.39 366.20
23.19 0.00 0.00 0.00
56.76 39.60 11.02
3.10 3.04 0.00
1,456.74 1,230.60
134.00 43.49 48.65 0.00
52.79 45.06
4.33 2.51 0.89 0.00
Per capita amount ($) 1,813.09
46.57 357.03 1,409.49

D - 3

Percent of total 100.0%
80.4% 10.8%
4.1% 4.6% 0.0%
100.0% 94.0% 6.0% 0.0% 0.0% 0.0%
100.0% 69.8% 19.4% 5.5% 5.4% 0.0%
100.0% 84.5% 9.2% 3.0% 3.3% 0.0%
100.0% 85.3% 8.2% 4.8% 1.7% 0.0%
Percent of total 100.0%
2.6% 19.7% 77.7%

2005 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 Chattooga

Yes

29 Cherokee

Yes

30 Clay

Yes

31 Clayton

Yes

32 Clinch

Yes

33 Cobb

Yes

34 Coffee

Yes

35 Colquitt

Yes

36 Columbia

Yes

37 Columbus/Muscogee *

Yes

38 Cook

Yes

39 Coweta

Yes

40 Crawford

Yes

41 Crisp

Yes

42 Cusseta-Chattahoochee *

Yes

43 Dade

Yes

* Consolidated county/city government

RLGF reporting
period
2005 2004 2004 2005 2005 2004 2004 2004 2005 2005 2005 2005 2004 2005 2005 2005 2005 2004 2005 2004 2005 2004 2004 2004 2005 2005 2004 2005 2005 2005 2004 2005 2005 2005 2004 2004 2004 2005 2005 2005 2004 2004 2005

Jurisdiction
44 Dawson 45 Decatur 46 DeKalb 47 Dodge 48 Dooly 49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin 80 Jackson 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar

NR - No report

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 No Yes Yes No Yes Yes Yes

RLGF reporting
period
2005 2004 2005 2005 2005 2004 2005 2004 2005 2004 2004 2005 2004 2005 2004 2005 2005 2005 2005 2004 2005 2004 2004 2005 2005 2005 2004 2004 2005 2004 2004 2005 2004 2004 2004 2005 2005 NR 2004 2004 NR 2005 2005 2005

2005 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 97 Madison 98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman 120 Rabun 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro

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

* Consolidated county/city government

RLGF reporting
period
2004 2004 2004 2004 2005 2004 2004 2005 2004 2005 2005 2005 NR 2005 2004 2004 2005 2005 2004 2005 2004 2004 2005 2004 2005 2005 2005 2005 2004 2005 2005 2005 2004 NR 2005 NR 2004 2004 2004 2004 2005 2005 2004 2004

Jurisdiction
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
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

NR - No report

E- 2

Responded to survey
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

RLGF reporting
period
2005 2004 2004 2005 2005 2004 2005 NR 2004 2004 2004 2005 2005 2005 2005 2004 2004 2004 2004 2005 2005 2005 2004 2005 2005 2004 2005 2004

Yes

2005

Yes

2005

Yes

2005

Yes

2005

Yes

2005

Yes

2005

Yes

2005

Yes

2005

Yes

2004

Yes

2005

Yes

2005

Yes

2005

Yes

2004

Yes

2004

2005 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade 23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon

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

* Consolidated county/city government

RLGF reporting
period
2004 2005 2005 2005 2004 2005 2004 2005 2004 2004 2005 2004 2005 2004 2005 2004 NR 2004 2005 2004 2005 2004 2004 2005 2004 2004 2005 2004 2005 NR 2005 2005 2005 2004 2005 2005 2004 2005 2005 2005 2004 2005 2005 2004

Jurisdiction
59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey 97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton

NR - No report

E- 3

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

RLGF reporting
period
2005 2005 2004 NR 2004 2005 2005 2004 NR NR 2004 2004 NR 2004 2004 2004 2005 2005 2005 2004 2004 2005 2005 2005 2005 2005 2005 2004 2004 2004 2004 2005 NR 2004 2005 2005 2005 2004 2005 2005 2005 2005 2004 2004

2005 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
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 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

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

* Consolidated county/city government

RLGF reporting
period
2004 2004 2005 2005 2004 NR 2005 2005 2004 2005 2004 2005 2004 2005 2004 2005 2004 2005 2005 2005 2005 NR 2005 2005 2005 2005 2004 2004 2005 NR 2005 2004 2004 2004 2005 2005 2005 2005 2004 2005 2005 2005 2005 NR

Jurisdiction
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 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

NR - No report

E- 4

Responded to survey
Yes Yes Yes No 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 No

RLGF reporting
period
2004 2005 2004 NR 2004 2004 2004 2004 2005 2004 NR 2004 2004 2004 2005 2005 2004 2004 2004 2005 2005 2005 2004 2005 2005 2005 2005 2005 2005 2005 2005 2005 2004 2005 2004 2004 2004 2005 2004 2005 2005 2005 2005 NR

2005 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
191 Gainesville 192 Garden City 193 Garfield 194 Gay 195 Geneva 196 Georgetown 197 Gibson 198 Gillsville 199 Girard 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

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

* Consolidated county/city government

RLGF reporting
period
2004 2005 2004 2004 2005 2005 2005 2004 NR 2004 2005 2005 2005 NR 2005 2005 2005 2005 NR 2004 2005 2005 2004 2004 2005 2005 2005 NR 2004 2005 2005 2005 2004 2004 2004 2004 2004 2004 2005 2004 2005 2004 2005 2004

Jurisdiction
235 Holly Springs 236 Homeland 237 Homer 238 Homerville 239 Hoschton 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

NR - No report

E- 5

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

RLGF reporting
period
2005 2005 2004 2004 2005 2005 2004 2005 NR 2005 2005 2005 2004 2004 2005 2005 NR 2005 2005 2004 2005 2005 2005 2005 2005 2005 2005 2005 2004 2005 2005 2005 2005 2005 2005 2004 2005 2004 2004 2004 2005 2005 NR 2005

#Error

Appendix E: Index to Governments Included in the Report

Jurisdiction
279 Loganville 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 320 Montrose 321 Moreland 322 Morgan

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

* Consolidated county/city government

RLGF reporting
period
NR 2004 2004 2005 2004 2005 NR 2005 2005 2004 NR 2005 2004 2004 2005 2004 2005 2004 2004 NR 2005 2005 2004 2005 2005 2005 2005 2005 2004 2005 2005 2005 2005 2005 2004 2005 2005 2005 2005 2005 2004 NR 2005 2004

Jurisdiction
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 360 Patterson 361 Pavo 362 Payne City 363 Peachtree City 364 Pearson 365 Pelham 366 Pembroke

NR - No report

E- 6

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

RLGF reporting
period
NR 2004 2005 2005 2005 2005 2005 2005 2005 2004 2005 2004 2005 2005 2005 2005 2004 2004 2005 2005 NR 2004 2004 NR 2005 2005 2004 2005 2004 2004 2005 NR 2005 2005 2005 2004 2005 2005 2005 2005 2005 2005 2004 2005

2005 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
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 400 Riddleville 401 Rincon 402 Ringgold 403 Riverdale 404 Riverside 405 Roberta 406 Rochelle 407 Rockmart 408 Rocky Ford 409 Rome 410 Roopville

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

* Consolidated county/city government

RLGF reporting
period
2005 2004 2005 2004 2004 2005 2005 2004 2005 2005 2004 2004 2005 2005 2004 2005 2004 2004 NR 2005 2004 2005 2004 2004 2004 2004 2004 NR 2004 2005 2004 2004 2005 2005 2005 2005 2004 2004 2005 2005 2004 NR 2005 NR

Jurisdiction
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 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

NR - No report

E- 7

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

RLGF reporting
period
2005 2004 2004 2004 2005 2005 2005 2005 2005 2005 2005 2004 2005 2005 NR 2005 2005 NR 2005 2005 2005 2004 2004 2004 2005 2005 2004 2005 2004 2004 2004 2004 2005 2005 2005 2005 2004 2004 2005 2005 2005 2004 2005 2004

2005 Local Government Finance Highlights
Appendix E: Index to Governments Included in the Report

Jurisdiction
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 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

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

* Consolidated county/city government

RLGF reporting
period
2005 2004 2005 NR 2005 2004 2004 NR 2005 2005 2004 2005 2005 2005 2005 2004 2005 2005 2004 2005 NR 2004 NR 2005 2005 2005 2005 2004 2005 2005 2005 2005 2004 NR 2005 2005 2004 2005 2004 2004 2005 2004 2004 2005

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

NR - No report

E- 8

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

RLGF reporting
period
2005 2004 2005 2004 2005 2004 2004 2004 2005 2005 NR 2005 2005 2005 2005 2005 2005 2004 2005 NR 2005 NR 2004 2005 2005 2005 2005 2005 2005 2005

DCA
Georgia Department of Community Affairs
Office of Research Post Office Box 95068 Atlanta, Georgia 30347-0068
(404) 679-3145
December 2005