Georgia local government finance, 2006: highlights

GEORGIA LOCAL GOVERNMENT FINANCE
HIGHLIGHTS
LOCAL GOVERNMENT DATA FOR FISCAL YEARS ENDED IN 2006
Georgia Department of Community Affairs December 2007

Local Government Finance Highlights Report (December, 2007)
Table of Contents
Executive Summary ........................................................................................................................ i County Government Finances: FYE 2006 ...................................................................................... 1 Municipal Government Finances: FYE 2006 ................................................................................. 9 Consolidated Government Finances: FYE 2006 .......................................................................... 17 Appendix A: Data Categories .................................................................................................... A-1 Appendix B: County Government Finance Overview (FYE 2006) ............................................. B-1 Appendix C: Municipal Government Finance Overview (FYE 2006) .........................................C-1 Appendix D: Consolidated Government Finance Overview (FYE 2006)................................... D-1 Appendix E: Governments Included in the 2006 Local Government Finance Survey ............... E-1

Local Government Finance Highlights Report (December, 2007)
Executive Summary
The Annual Local Government Finance Highlights report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in the previous calendar year. 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 $7.99 billion in 2006. General revenue collections totaled $6.83 billion, while enterprise funds generated $1.16 billion.
9 Total county expenditures amounted to $8.03 billion in 2006. County general expenditures amounted to $6.33 billion while expenditures from enterprise funds totaled $1.47 billion, and debt service expenditures (interest only) amounted to $225.00 million.
9 Counties reported a total of $5.08 billion in outstanding debt at the end of 2006. During the past year, counties issued a total of $1.07 billion in new debt, and retired $805.56 million in old debt.
9 At the end of 2006 counties held a total of $6.26 billion in cash and investment assets.
Municipal Government Summary 9 During 2006 municipal governments reported total revenue collections of $5.66 billion. General
revenue collections amounted to $2.55 billion, while cities received $3.11 billion from enterprise funds.
9 Municipal expenditures amounted to $5.91 billion in 2006. General expenditures for municipalities were $2.63 billion and enterprise fund expenditures totaled $3.05 billion. Debt service expenditures (interest only) for municipalities amounted to $228.24 million.
9 At the end of 2006, municipalities held outstanding debt totaling $9.57 billion. During 2006, municipalities issued a total of $991.27 million in new debt, and retired a total of $470.87 million in old debt during the year.
9 Municipalities held a total of $6.81 billion in cash and investment assets at the end of 2006.
Consolidated Government Summary 9 The four consolidated county and city governments reporting in 2006 reported total revenues of
$774.34 million. Consolidated governments reported a total of $581.62 million from general revenues and $192.71 million from enterprise fund revenues.
9 Consolidated governments expended a total of $764.33 million in the year. General expenditures totaled $468.31 million, expenditures from enterprise funds amounted to $261.07 million, and debt service costs (interest only) for the consolidated governments equaled $34.94 million.
9 At the end of 2006, consolidated governments held a total of $739.33 million in outstanding debt. During the year, the consolidated governments issued a total of $63.68 million in new debt, and retired a total of $27.63 million in old debt.
9 At the end of 2006, the four consolidated governments reported cash and investment assets totaling $822.51 million.
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Local Government Finance Highlights Report (December, 2007)
County Government Finances
During 2006, county governments in Georgia generated total revenues of $7.99 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $6.83 billion while revenues from enterprise funds amounted to $1.06 billion.
Counties reported expenditures from all sources amounting to $8.03 billion during 2006. General expenditures totaled $6.33 billion and expenditures for enterprise funds amounted to $1.47 billion. Debt service costs (interest only) during the year totaled $225.00 million.
Counties reported a total of $5.08 billion in outstanding debt of all types at the end of 2006. During the year counties issued $1.07 billion in new debt and retired a total of $805.56 million in old debt.
At the end of the year, counties reported a total of $6.26 billion in cash and investment assets.

County General Revenues
County governments reported a total of $6.83 billion in general revenues in 2006. General revenues amounted to 85.37% of all revenues received by counties in the year.
General revenues increased from $6.14 billion in 2005.

County General Revenues: 2001 - 2006
$7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0
'01 '02 '03 '04 '05 '06

Billions ($) Billions ($)

County Property Tax Revenues: 2001 - 2006
$4.0 $3.5 $3.0 $2.5 $2.0 $1.5 $1.0
'01 '02 '03 '04 '05 '06

General revenues received from property taxes increased to $2.95 billion in 2006, accounting for 36.87% of all revenues received by counties.

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Local Government Finance Highlights Report (December, 2007)

General revenues from sales taxes amounted to $1.68 billion in 2006, or 21.00% of total revenues.

Billions ($)

County Sales Tax Revenues: 2001 - 2006
$3.0
$2.0
$1.0
$0.0 '01 '02 '03 '04 '05 '06

Millions ($)

County Excise and Special Use Tax Revenues: 2001 - 2006

$400 $300 $200 $100
$0

'01 '02 '03 '04 '05 '06

General revenues from excise and special use taxes increased to $337.67 million in 2006. 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 licenses, permits and fees amounted to $194.23 million in 2006, amounting to less than 2.42% of total county revenues.

Millions ($)

County Revenues from Licenses, Permits and Fees: 2001 - 2006
$300
$200
$100
$0 '01 '02 '03 '04 '05 '06

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Local Government Finance Highlights Report (December, 2007)

Millions ($)

County Intergovernmental Revenues: 2001 - 2006

$700 $600
$500 $400 $300 $200 $100
$0

'01 '02 '03 '04 '05 '06

During 2006, counties received $526.86 million in intergovernmental revenues, amounting to 6.59% of total county revenue collections in the year.

County governments received $291.22 million in funds from state government sources in 2006, or 3.64% 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 $165.22 million, or less than 2.07% of all revenues. County intergovernmental revenues received from other local governments amounted to $70.42 million.

Millions ($)

County Intergovernmental Revenues by Type: 2001 - 2006

$500 $400 $300 $200 $100
$0 '01 '02 '03
State Federal

'04 '05 '06
Other Local

Service charges and other revenues increased to $1.14 billion in 2006, amounting to 14.25% of total revenues.

Millions ($)

County Service Charges and Other Revenues: 2001 - 2006
$1,000

$800

$600

'01 '02 '03 '04 '05 '06

County Expenditures
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Local Government Finance Highlights Report (December, 2007)

Counties in Georgia reported expenditures of $8.04 billion in 2006. Since 2001, county expenditures have increased from $6.72 billion to the current level of $8.04 billion.
County General Expenditures
County general expenditures totaled $6.33 billion in 2006. Since 2001, general expenditures have grown from a level of $5.28 billion to the present level. General expenditures accounted for 78.73% of total county spending in the past year.

Billions ($)

Billions ($)

County Total Expenditures: 2001 - 2006
$8.0 $7.0 $6.0 $5.0 $4.0
'01 '02 '03 '04 '05 '06
County General Expenditures: 2001 - 2006
$6.0 $5.5 $5.0 $4.5 $4.0
'01 '02 '03 '04 '05 '06

As illustrated on Page 5, spending for public safety by counties amounted to $1.77 billion in 2006, or 22.01% of total county expenditures. Administration costs totaled $981.42 million, amounting to 12.21% of total expenditures. Health and human services expenditures totaled $508.04 million. Expenditures for courts amounted to $523.94 million, or 6.52% of total spending while spending for highways, streets and drainage equaled $441.15 million.

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Local Government Finance Highlights Report (December, 2007)

County General Expenditures By Category, as a Percent of Total Expenditures: 2006

7.65% 3.42% 5.49%
6.51%
6.32%
15.17%

22.01% 12.21%

Public Safety (1.77 Bil) Administration (981.4 Mil) Capital Expenditures (1.22 Bil) Health and Human Services (508.0 Mil) Courts (523.9 Mil) Highways, Streets & Drainage (441.2 Mil) Leisure Services (274.9 Mil) OTHER (614.0 Mil) *

* OTHER includes: Other Expenditures (322 Mil), Community Development (153 Mil), Public Works (139 Mil), and Education (255 Thousand).

County Capital Expenditures: 2001 - 2006

$1,250

$1,150

$1,050

$950

$850

'01 '02 '03 '04 '05 '06

Capital spending for equipment, land, structures, and construction, totaled $1.22 billion, or 15.17% of total spending in 2006. Capital spending increased from a level of $1.03 billion in 2005.

Millions ($) Millions ($)

County Debt Service
Debt service expenditures (interest only) in 2006 equaled $225.00 million or 2.80% of total county expenditures, a slight increase over the amount of $212.00 million reported in the previous year.

County Debt Service: 2001 - 2006

$250

$225 $200 $175 $150

'01 '02 '03 '04 '05 '06

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Local Government Finance Highlights Report (December, 2007)

County Enterprise Revenues
County enterprise fund revenues in 2006 amounted to $1.16 billion, an increase over the $868.10 million reported in 2005. Revenues from enterprise funds accounted for 14.50% of total county revenues in the year.

Millions ($)

County Enterprise Fund Revenues: 2001 - 2006

$1,000 $900 $800 $700 $600 $500

'01 '02 '03 '04 '05 '06

Revenues from county water and sewer systems amounted to $897.40 million or 11.22% of total county revenues in 2006. Revenues from solid waste systems totaled $152.97 million, or 1.91% of total revenues. Revenues from other enterprise funds accounted for $94.63 million, while airport revenues amounted to $14.82 million. Revenues from gas supply systems amounted to $1.61 million.

REVENUES OF COUNTY ENTERPRISE FUNDS, BY TYPE: 2006

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

Amount ($) $897.40 million $152.97 million $94.63 million $14.82 million
$1.61 million

% of total 77.30% 13.17% 8.15% 1.28% 0.10%

Billions ($)

County Enterprise Expenditures
County Enterprise Fund Expenditures: 2001 - 2006
$2.5 $2.0 $1.5 $1.0 $0.5 $0.0
'01 '02 '03 '04 '05 '06

Enterprise fund expenditures amounted to $1.47 billion in 2006, an increase from the $1.32 billion reported in 2005. Enterprise fund expenditures accounted for 18.50% of total county expenditures in 2006.

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Local Government Finance Highlights Report (December, 2007)
Spending for county water and sewer systems totaled $1.15 billion in the year, 14.40% of county spending. Expenditures for solid waste systems totaled $169.40 million while expenditures from other enterprise funds totaled $138.7 million, 1.7% of total expenditures. Spending for county airports amounted to $15.36 million while the one county gas system reported expenditures of $1.90 million.

EXPENDITURES FROM COUNTY ENTERPRISE FUNDS, BY TYPE: 2006

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

Amount ($) $1.15 billion $169.40 million $138.70 million $15.36 million $1.90 million

% of total 78.00% 11.46% 9.38% 1.03% 0.13%

County Debt Patterns
During 2006, counties issued a total of $1.07 billion in debt, a small decrease over the amount issued in the previous year.
At the end of 2006, counties held $5.08 billion in debt. The amount of debt outstanding at the end of each year has increased from $3.87 billion in 2001 to the current level.

County Debt Issued and Amount Outstanding EOY: 2001 - 2006
$6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0
'01 '02 '03 '04 '05 '06
Issued ($) Outstanding EOY ($)

Millions ($)
Billions ($)

County Debt Issued by Type: 2006

$800 $600 $400 $200
$0

RevenueShort-term Lease Gen. Other

Bond

PurchaseObligation Long

Term

In 2006, counties issued a total of $149.43 million in revenue bond debt. Short-term borrowing totaled $249.42 million. Borrowing in the form of lease/capital purchase debt totaled an additional $210.06 million while general obligation borrowing accounted for $435.53 million. Other-long term borrowing equaled $32.33 million.

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Local Government Finance Highlights Report (December, 2007)

At the end of 2006, counties held a total of $3.02 billion in revenue bond debt, 59.44% of the total debt held by counties. General obligation debt amounted to $1.12 billion, 22.04% of the debt held. Lease purchase debt equaled $617.02 million of the debt held. Other long-term borrowing accounted for $214.83 million of the outstanding debt and short-term borrowing amounted to $104.36 million.

County Debt Outstanding at End of Year by Type: 2006

Short-term $104.36

Other long-term $214.83

Lease purchase

$617.02

General obligation

$1,123.00

Revenue bond

$3,020.00

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

County Cash and Investment Assets

At the end of 2006 counties held a total of $6.26 billion in cash and investment assets, up from $5.41 billion at the end of the previous year.

Billions ($)

County Cash and Investment Assets Held at End of Year: 2001 - 2006

$8.0 $6.0 $4.0 $2.0 $0.0

'01 '02 '03 '04 '05 '06

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Local Government Finance Highlights Report (December, 2007)
Municipal Government Finances
In 2006, municipal revenues totaled $5.66 billion, showing a decrease from the $6.14 billion reported in 2005. General revenues were a reported $2.55 billion while revenues from enterprise funds totaled $3.11 billion.
Total municipal expenditures during the year amounted to $5.91 billion, a decrease over the $7.04 billion reported in 2005. General expenditures amounted to $2.63 billion, while expenditures from enterprise funds totaled $3.05 billion. Debt service costs (interest only) amounted to $228.24 million during the year.
At the end of 2006, municipalities held a total of $9.57 billion in debt. During 2006, cities issued a total of $991.27 million in new debt and retired a total of $470.87 million.
At the end of 2006, municipalities reported $6.81 billion in cash and investment assets, up considerably from the $3.99 billion held at the end of 2005.

Municipal General Revenues
Municipal general revenues have shown little change over the past five years, increasing from $2.24 billion in 2001 to $2.55 billion in 2006.

Municipal General Revenues: 2001 - 2006
$4.0 $3.0 $2.0 $1.0 $0.0
'01 '02 '03 '04 '05 '06

Millions ($) Billions ($)

Municipal Property Tax Revenues: 2001 - 2006

$800 $600 $400 $200
$0

'01 '02 '03 '04 '05 '06

Property tax revenues totaled $550.79 million for municipalities in 2006. Since 2001, property tax revenues have increased from $468.8 million to the current level. The annual increase has been steady until 2006, which reflects a decrease of $102.97 million from 2005. Property taxes accounted for 9.73% of total municipal revenues in 2006.

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Local Government Finance Highlights Report (December, 2007)

Revenues from sales taxes totaled $624.01 million or 11.02% of total county revenues in 2006, a decrease from the $657.99 million reported in 2005. However, the 2005 level was influenced by Special Purpose sales taxes of $97 million reported by the City of Atlanta.

Millions ($)

Municipal Sales Tax Revenues: 2001 - 2006

$800 $600 $400 $200
$0

'01 '02 '03 '04 '05 '06

Millions ($)

Municipal Excise & Special Use Tax Revenues: 2001 - 2006
$600
$400
$200
$0 '01 '02 '03 '04 '05 '06

Revenues from excise and special use taxes totaled $416.90 million for cities in the last year, accounting for 7.37% of total revenues.

Revenues from licenses, permits and fees totaled $177.85 million in 2006, equaling only 3.14% of the total municipal dollar. Licenses, permits and fees revenues increased slightly from a level of $174.93 million in 2005.

Millions ($)

Municipal Revenues from Licenses, Permits & Fees:
2001 - 2006 $200
$150
$100
$50
$0 '01 '02 '03 '04 '05 '06

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Local Government Finance Highlights Report (December, 2007)

Millions ($)

Municipal Intergovernmental Revenues: 2001 - 2006
$300
$200
$100
$0 '01 '02 '03 '04 '05 '06

Municipalities received a total of $258.22 million from intergovernmental revenues in 2006. Intergovernmental revenues amounted to 4.56% of total municipal revenues in 2006.

Funds received from state government sources in 2006 amounted to $91.80 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 $71.18 million and funds received from other local governments equaled $95.25 million.

Municipal Intergovernmental Revenues, by Source: 2001 2006 Millions ($)

Source State Federal Other local

2001 $101 $84 $48

2002 $116 $83 $56

2003 $106 $82 $54

2004 $93 $100 $58

2005 $85 $80 $72

2006 $92 $71 $95

Revenues from service charges and other revenues amounted to $521.11 million in 2006, equaling 9.21% of municipal revenue dollars.

Millions ($)

Municipal Service Charges and Other Revenues: 2001 - 2006
$600

$500

$400

$300

'01 '02 '03 '04 '05 '06

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Local Government Finance Highlights Report (December, 2007)

Municipal Expenditures

Georgia's municipalities in the past year reported expenditures totaling $5.91 billion, a decrease from the $7.04 billion reported in 2005. Spending by municipalities has moved from a level of $5.12 billion in 2001 to the current level of $5.91 billion.

Billions ($)

Municipal Total Expenditures: 2001 - 2006
$8.0 $6.0 $4.0 $2.0 $0.0
'01 '02 '03 '04 '05 '06

Municipal General Expenditures
Municipal general expenditures amounted to $2.63 billion in 2006, a slight increase over the $2.48 billion reported in 2005. General expenditures for cities have increased only slightly from $2.23 billion in 2001 to the current level.

Billions ($)

Municipal General Expenditures: 2001 - 2006
$3.0
$2.0
$1.0
$0.0 '01 '02 '03 '04 '05 '06

As illustrated on Page 13, spending for public safety remained the largest municipal expenditure category in the past year, totaling $889.34 million or 15.05% of total municipal spending. Expenditures for capital expenditures totaled $544.40 million or 9.21% of total spending. Spending for administration totaled $481.77 million or 8.15% of total municipal spending. Expenditures for highways, streets and drainage amounted to $222.60 million, 3.77% of the total spent by cities.

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Local Government Finance Highlights Report (December, 2007)

Municipal General Expenditures By Category, as a Percent of Total Expenditures: 2006

2.13% 2.45% 1.17% 2.57%

15.05%

Public Safety (889 Mil) Capital Expenditures (544 Mil) Administration (481 Mil)

3.77%

Highways, Streets and Drainage (222 Mil) Leisure Services (152 Mil)

8.15%

9.21%

Other Expenditures (69 Mil) Community Development (126 Mil) OTHER (144.5 Mil) *

* OTHER includes: Courts (50 Mil), Public Works (46.6 Mil), Education (30.4 Mil), and Health & Human Services (17.5 Mil). Listed chart legend figures are rounded.

Millions ($) Millions ($)

Municipal Capital Expenditures: 2001 - 2006
$500

$400

$300

$200

$100

'01 '02 '03 '04 '05 '06

Capital expenditures for equipment, land, structures, and construction, amounted to $544.40 million in 2006, or 9.21% of total municipal
spending. Capital spending by municipalities had declined for four consecutive years prior to 2005.

Municipal Debt Service
Expenditures for debt service costs (interest only) in the past year amounted to a total of $228.24 million, or 3.86% of the total municipal spending dollar. Debt service costs decreased heavily from a level of $431.60 billion in 2005.
Finances of Municipal Enterprise Funds
13

Municipal Debt Service: 2001 - 2006

$500 $400 $300 $200 $100

'01 '02 '03 '04 '05 '06

Local Government Finance Highlights Report (December, 2007)

Municipalities generated revenues of $3.11 billion in 2006 from enterprise funds, accounting for 54.95% of total municipal revenues.

Billions ($)

Municipal Enterprise Fund Revenues: 2001 - 2006
$4 $3 $2 $1 $0
'01 '02 '03 '04 '05 '06

Water and sewer system revenues totaled $1.07 billion, while revenues from electric supply systems amounted to $831.71 million. Revenues from airports amounted to $293.24 million. Gas supply system revenues amounted to $581.57 million, while solid waste system revenues equaled $208.85 million. Revenues from other enterprise funds generated $122.16 million for cities.

REVENUES OF MUNICIPAL ENTERPRISE FUNDS, BY TYPE: 2006

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

Amount ($) $1.07 billion $831.71 million $293.24 million $581.57 million $208.85 million $122.16 million

% of total 34.44% 26.76% 9.44% 18.71% 6.72% 3.93%

Expenditures from enterprise funds amounted $3.05 billion in 2006. In the six-year period since 2001, spending from enterprise funds rose steadily from $2.60 billion until this year.

Billions ($)

Municipal Enterprise Fund Expenditures: 2001 - 2006
$5.0
$4.0
$3.0
$2.0
$1.0 '01 '02 '03 '04 '05 '06

Spending for municipal water and sewer supply systems amounted to $1.18 billion in 2006, accounting for 38.68% of total Enterprise spending. Airport system expenditures decreased to a

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Local Government Finance Highlights Report (December, 2007)
level of $129.21 million. Expenditures for electric supply systems amounted to $766.63 million. Spending for gas supply systems totaled $533.73 million and solid waste system spending amounted to $241.89 million. Expenditures from other enterprise funds totaled $204.20 million.

EXPENDITURES OF MUNICIPAL ENTERPRISE FUNDS, BY TYPE: 2006

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

Amount ($) $1.18 billion $129.21 million $766.63 million $533.73 million $241.89 million $204.20 million

% of total 38.54% 4.24% 25.11% 17.49% 7.93% 6.69%

Municipal Debt Patterns
During 2006, cities issued a total of $991.27 million in debt, an increase from $858.60 million in 2005.
At the end of the year, municipalities held a total of $9.57 billion in outstanding debt. Since 2001, the amount of debt held by cities has increased from a level of $6.61 billion to the current level.

Billions ($)

Municipal Debt Issued and Amount Outstanding EOY: 2001 - 2006

$9.0

$6.0

$3.0

$0.0

'01 '02 '03 '04 '05 '06

Issued ($) Outstanding EOY ($)

Municipal Debt Issued by Type: 2006

Lease pool Other long-term
Short-term Gen. Oblig. Bond
Revenue Bond

$83
$25 $73

$284

$526

$0 $200 $400 $600 Millions ($)

During 2006, 28.64% of the debt issued by cities was issued in the form of revenue bonds, totaling $283.87 million. General obligation borrowing amounted to $73.21 million. Borrowing in the form of short-term debt totaled $25.03 million. Other long-term borrowing amounted to $526.46 million, a huge increase from $115.51 million in 2005. Lease pool borrowing accounted for $82.69 million.

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Local Government Finance Highlights Report (December, 2007)

Over thirty-six percent of the debt held at the end of 2006 by cities was held in the form of revenue bond debt, amounting to $3.50 billion. General obligation debt outstanding totaled $3.30 billion, while debt in the form of other long-term funds totaled $2.34 billion. Outstanding lease purchase debt equaled an additional $373.64 million and outstanding short-term debt totaled $56.79 million.

Municipal Debt Outstanding at EOY by Type: 2006

Short-term $0.056

Lease purchase

$0.373

Other long-term

Gen. Oblig. Bond

Revenue Bond

$2.343 $3.300 $3.5

$0.0 $1.0 $2.0 $3.0 $4.0 $5.0 Billions ($), Rounded

Municipal Cash and Investment Assets

Municipal Cash and Investment Assets Held at End of Year: 2001 - 2006

$7.0 $5.0 $3.0 $1.0 ($1.0)

'01 '02 '03 '04 '05 '06

At the end of 2006, municipalities held a total of $6.81 billion in cash and investment assets, a substantial increase over the $3.98 billion at the end of 2005.

Billions ($)

16

Local Government Finance Highlights Report (December, 2007)
Consolidated Government Finances
Georgia's four consolidated governments in 2006 reported total revenues of $774.33 million. Consolidated government general revenues equaled $581.62 million, while revenues from enterprise funds equaled $192.71 million.
The Consolidated governments reported expenditures of $764.32 million in 2006. Of this amount general expenditures totaled $468.31 million, while expenditures from enterprise funds totaled $261.07 million. Debt service costs (interest only) amounted to $34.94 million for consolidated governments during the year.
At the end of 2006, consolidated governments held a total of $739.33 million in outstanding debt. The consolidated governments issued a total of $63.68 million in new debt during the year while a total of $27.63 million in old debt was retired.
At the end of 2006, the four consolidated governments held a total of $822.51 million in cash and investment assets.
Consolidated Government General Revenues

Consolidated general revenues amounted to $581.62 million in 2006. General revenues amounted to 75.11% of total consolidated revenues.

Consolidated General Revenues: 2001 - 2006
$600
$400
$200
$0 '01 '02 '03 '04 '05 '06

Millions ($) Millions ($)

Consolidated Government Property Tax Revenues: 2001 - 2006
$200

Property tax revenues equaled $171.34 million for consolidated governments in 2006, or 22.13% of total revenues.

$100

$0 '01 '02 '03 '04 '05 '06

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Local Government Finance Highlights Report (December, 2007)

Consolidated governments received a total of $172.86 million in 2006 from the collection of sales taxes, accounting for 22.32% of total revenues. Local option sales taxes comprise 52.2%, and special purpose sales taxes are 47.8% of the total sales tax.

Consolidated Government Sales Tax Revenues: 2001 - 2006
$200
$100

Millions ($)

$0 '01 '02 '03 '04 '05 '06

Millions ($)

Consolidated Government Excise & Special Use Tax Revenues: 2001 - 2006
$100
$75
$50
$25
$0 '01 '02 '03 '04 '05 '06

Excise and special use tax revenues generated $67.56 million for consolidated governments in 2006, totaling 8.72% of total revenues.

Consolidated governments received a total of $24.57 million from licenses, permits and fees in 2006. Revenues from these sources amounted to 3.17% of total consolidated revenues.

Millions ($)

Consolidated Licenses, Permits & Fees Revenues: 2001 - 2006
$30
$20
$10
$0 '01 '02 '03 '04 '05 '06

Millions ($)

Consolidated Government Intergovernmental Revenues:
2001 - 2006
$70
$50
$30 '01 '02 '03 '04 '05 '06

Intergovernmental revenues received by consolidated governments totaled $44.84 million in 2006, accounting for 5.79% of total consolidated government revenues.
Funds received by consolidated

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Local Government Finance Highlights Report (December, 2007)

governments from state government sources totaled $22.59 million in 2006. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $20.88 million while funds received from other local governments amounted to $1.36 million.

Consolidated Intergovernmental Revenues by Type: 2001 - 2006
$60

Millions ($)

$40

$20

$0 '01 '02 '03
State Federal

'04 '05 '06 Other Local

Consolidated Government Expenditures
The four consolidated governments reported combined expenditures of $764.32 million in 2006.

Millions ($)

Consolidated Total Expenditures: 2001 - 2006

$800 $600 $400 $200
$0

'01 '02 '03 '04 '05 '06

Consolidated Government General Expenditures

General expenditures for the three consolidated governments amounted to $468.31 million in 2006, accounting for 61.27% of total consolidated government expenditures.

Consolidated General Expenditures: 2001 - 2006 $600
$400

Millions ($)

$200

$0 '01 '02 '03 '04 '05 '06

19

Local Government Finance Highlights Report (December, 2007)

Public safety expenditures accounted for 23.69% of the consolidated government total expenditures in 2006, amounting to $181.08 million. Capital expenditures totaled $69.08 million while spending for administration amounted to $65.68 million. Spending for health and human services equaled $20.14 million or 2.63% of consolidated government total expenditures.

Consolidated General Expenditures By Category, as a Percent of Total Expenditures: 2006

6.10% 3.59%

Public Safety (181 Mil) Capital Expenditures (69.1 Mil)

4.50% 2.63% 4.09%

23.69%

Administration (65.68 Mil) Leisure Services (31.3 Mil) Health & Human Services (20.14) Highways, Streets and Drainage (32.3 Mil)

8.59%

9.04%

Courts (27.5 Mil) OTHER (46.64 Mil)

* OTHER includes: Community Development (32.05 Mil), Other Expenditures (13.03 Mil), Public Works (1.56 Mil), and Education (0). Listed chart legend figures are rounded.

Millions ($)

Consolidated Government Capital Spending: 2001 - 2006
$100
$75
$50
$25
$0 '01 '02 '03 '04 '05 '06

Capital expenditures by consolidated governments amounted to $69.08 million in 2006, or 9.03% of total spending. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. Capital expenditures have declined for the past four years for consolidated governments.

20

Local Government Finance Highlights Report (December, 2007)

Consolidated Government Debt Service
The three consolidated governments reported debt service (interest only) expenditures of $34.94 million in 2006. Debt service interest amounted to 4.57% of total spending in the last year. Debt service continues to increase for consolidated governments.

Millions ($)

Consolidated Debt Service Costs: 2001 - 2006
$40 $30 $20 $10
$0 '01 '02 '03 '04 '05 '06

Consolidated Government Enterprise Revenues

Consolidated governments reported $192.71 million in revenues from enterprise funds during the year, amounting to 24.88% of total revenues.

Millions ($)

Consolidated Enterprise Fund Revenues: 2001 - 2006
$200
$150
$100
$50
$0 '01 '02 '03 '04 '05 '06

Consolidated governments reported revenues of $104.68 million from water and sewer systems during 2006, amounting to 54.32% of total Enterprise Fund revenues. Solid waste enterprise funds generated revenues of $45.06 million, or 23.38% of Enterprise revenues. Revenues from other enterprise funds amounted to $20.41 million while revenues from airports amounted to $22.56 million.

REVENUES OF CONSOLIDATED ENTERPRISE FUNDS, BY TYPE: 2006

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

Amount ($) $104.68 million $45.06 million $22.56 million $20.41 million

% of total 54.32% 23.38% 11.71% 10.59%

21

Local Government Finance Highlights Report (December, 2007)

Consolidated Government Enterprise Expenditures

Millions ($)

Consolidated Enterprise Fund Expenditures: 2001 - 2006
$300
$200
$100
$0 '01 '02 '03 '04 '05 '06

Expenditures from enterprise funds totaled $261.07 million in 2006. Enterprise funds accounted for 34.16% of total spending in 2006.

Spending for water and sewer systems amounted to $170.00 million in 2006, accounting for 65.11% of Enterprise expenditures. Expenditures for solid waste systems amounted to $41.38 million. Spending for other enterprise funds amounted to $34.49 million and expenditures for airports amounted to $15.20 million.

EXPENDITURES FROM CONSOLIDATED GOVERNMENT ENTERPRISE FUNDS, BY TYPE: 2005

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

Amount ($) $170.00 million $41.38 million $34.49 million $15.20 million

% of total 65.11% 15.85% 13.21% 5.83%

Consolidated Government Debt Patterns

During

2006,

consolidated

governments issued a total of $63.68 million

in debt. At the end of the year, the four con-

solidated governments reported a total of

$739.33 million in outstanding debt of all

types.

Consolidated Debt Issued and Amount Outstanding EOY: 2001 - 2006
$800
$600
$400

Millions ($)

$200

$0 '01 '02 '03 '04 '05 '06
Issued ($) Outstanding EOY ($)

22

Local Government Finance Highlights Report (December, 2007)

Consolidated Debt Issued by Type: 2006

Short-term $0.00

Revenue

$19.60

Gen. Obligation

$44.00

Lease purchase

Other long-term $0.00

$71.49

$0.0 $20.0 $40.0 $60.0 $80.0 Millions $

During 2006, consolidated governments issued no Other Long-term or Short-term debt. Borrowing in the form of lease purchase debt amounted to $71.49 million. The consolidated governments issued $19.60 million in revenue bonds, and $44.0 million in general obligation bond debt in 2006.

Debt in the form of revenue bonds, amounting to $612.91 million, accounted for 82.90% of the outstanding debt held by consolidated governments at the end of 2006. Outstanding general obligation debt amounted to $84.73 million, or 11.46% of the outstanding debt. Other long-term debt totalled $18.95 million while lease purchase debt equaled $22.73 million. The consolidated governments reported no short-term debt outstanding at the end of 2006.

Consolidated Debt Outstanding at End of Year by Type: 2006

Short-term $0.00 Other long-term $18.95 Lease purchase $22.73 General obligation $84.73
Revenue bond

$612.91

$0 $250 $500 $750 Millions ($)

Consolidated Government Cash and Investment Assets

Consolidated Government Cash and Investment Assets Held at End
of Year: 2001 - 2006

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

'01 '02 '03 '04 '05 '06

At the end of 2006, the consolidated governments held a total of $822.51 million in cash and investment assets.

Millions ($)

23

2006 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 Libraries
Public Works
A - 1

2006 Local Government Finance Highlights
Appendix A: Data Categories

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

2007 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: 2007

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 ($) 7,995,855,129 6,834,419,403 1,161,435,725
Amount ($) 6,834,419,403 2,948,878,057 2,383,641,859
565,236,197
1,684,187,089 686,144,389 998,042,699
337,672,738 40,419,854
221,373,766 41,756,915 29,398,116 4,724,087
194,234,834
526,858,521 291,222,301 165,215,880
70,420,340
1,142,588,165 301,875,441 840,712,724
1,161,435,725 897,396,266 0 1,611,984 14,823,791 152,972,061 94,631,623

Per capita amount ($)
908.56 776.58 131.97
Per capita amount ($)
776.58 335.08 270.85
64.23
191.37 77.97
113.41
38.37 4.59
25.15 4.74 3.34 0.54
22.07
59.87 33.09 18.77
8.00
129.83 34.30 95.53
131.97 101.97
0.00 0.18 1.68 17.38 10.75

Percent of total 100.0% 85.5% 14.5%
Percent of total 85.5% 36.9% 29.8%
7.1%
21.1% 8.6%
12.5%
4.2% 0.5% 2.8% 0.5% 0.4% 0.1%
2.4%
6.6% 3.6% 2.1% 0.9%
14.3% 3.8%
10.5%
14.5% 11.2%
0.0% 0.0% 0.2% 1.9% 1.2%

B - 1

2007 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: 2007

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 ($) 8,035,086,712 6,331,612,400 1,478,503,257
224,971,055
Amount ($)
6,331,612,400 981,417,933 523,940,779
1,767,995,832 152,809,220 508,042,740 274,935,702 138,996,116 441,152,531 255,243 321,925,055
1,220,141,249
1,478,503,257 1,153,141,533
0 1,901,696 15,362,719 169,393,642 138,703,667
224,971,055

Per capita amount ($)
913.01 719.45 168.00
25.56
Per capita amount ($)
719.45 111.52
59.53 200.89
17.36 57.73 31.24 15.79 50.13
0.03 36.58 138.64
168.00 131.03
0.00 0.22 1.75 19.25 15.76
25.56

Percent of total
100.0% 78.8% 18.4% 2.8%
Percent of total
78.8% 12.2%
6.5% 22.0%
1.9% 6.3% 3.4% 1.7% 5.5% 0.0% 4.0% 15.2%
18.4% 14.4%
0.0% 0.0% 0.2% 2.1% 1.7%
2.8%

B - 2

2007 Local Government Finance Highlights
Appendix B: County Local Government Finance Overview: 2007

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 ($) 4,824,436,260 3,138,637,190
837,089,469 227,408,026 501,922,913 119,378,663
1,076,769,096 149,431,540 435,528,500 32,330,899 210,059,318 249,418,840
805,557,224 272,034,351 129,213,338
45,336,269 94,539,009 264,434,258
5,075,648,134 3,016,034,379 1,123,404,630
214,826,531 617,019,349 104,363,245
224,971,055 141,915,017
42,037,043 9,221,736
25,939,080 5,858,180
Amount ($) 6,258,922,343
192,547,923 940,774,715 5,125,599,705

Per capita amount ($)
548.19 356.64
95.12 25.84 57.03 13.56
122.35 16.98 49.49 3.67 23.87 28.34
91.53 30.91 14.68
5.15 10.74 30.05
576.74 342.71 127.65
24.41 70.11 11.86
25.56 16.13
4.78 1.05 2.95 0.67
Per capita amount ($)
711.19 21.88
106.90 582.41

B - 3

Percent of total 100.0%
65.1% 17.4%
4.7% 10.4%
2.5%
100.0% 13.9% 40.4% 3.0% 19.5% 23.2%
100.0% 33.8% 16.0% 5.6% 11.7% 32.8%
100.0% 59.4% 22.1% 4.2% 12.2% 2.1%
100.0% 63.1% 18.7% 4.1% 11.5% 2.6%
Percent of total 100.0%
3.1% 15.0% 81.9%

2007 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: 2007

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 ($) 5,657,806,121 2,548,887,223 3,108,918,898
Amount ($) 2,548,887,223
550,787,470 475,577,487
75,209,983
624,006,993 419,965,136 204,041,857
416,905,313 64,589,244
114,960,112 70,242,437
157,356,508 9,757,011
177,852,387
258,222,423 91,795,842 71,179,180 95,247,400
521,112,638 146,065,733 375,046,905
3,108,918,898 1,071,389,379
831,715,230 581,569,260 293,235,431 208,848,597 122,161,000

Per capita amount ($)
1,861.43 838.59
1,022.84
Per capita amount ($)
838.59 181.21 156.47
24.74
205.30 138.17
67.13
137.16 21.25 37.82 23.11 51.77 3.21
58.51
84.96 30.20 23.42 31.34
171.45 48.06
123.39
1,022.84 352.49 273.64 191.34 96.48 68.71 40.19

Percent of total 100.0% 45.1% 54.9%
Percent of total 45.1%
9.7% 8.4% 1.3%
11.0% 7.4% 3.6%
7.4% 1.1% 2.0% 1.2% 2.8% 0.2%
3.1%
4.6% 1.6% 1.3% 1.7%
9.2% 2.6% 6.6%
54.9% 18.9% 14.7% 10.3%
5.2% 3.7% 2.2%

C - 1

2007 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: 2007

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 ($) 5,910,908,102 2,630,557,781 3,052,108,574
228,241,747
Amount ($)
2,630,557,781 481,765,903 50,046,480 889,335,108 126,357,403 17,493,918 152,379,397 46,620,986 222,601,897 30,354,843 69,199,743 544,402,104
3,052,108,574 1,176,440,498
766,634,628 533,727,226 129,214,087 241,894,107 204,198,029
228,241,747

Per capita amount ($)
1,944.70 865.46
1,004.15 75.09
Per capita amount ($)
865.46 158.50
16.47 292.59
41.57 5.76
50.13 15.34 73.24
9.99 22.77 179.11
1,004.15 387.05 252.22 175.60 42.51 79.58 67.18
75.09

Percent of total
100.0% 44.5% 51.6% 3.9%
Percent of total
44.5% 8.2% 0.8%
15.0% 2.1% 0.3% 2.6% 0.8% 3.8% 0.5% 1.2% 9.2%
51.6% 19.9% 13.0%
9.0% 2.2% 4.1% 3.5%
3.9%

C - 2

2007 Local Government Finance Highlights
Appendix C: Municipal Local Government Finance Overview: 2007

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 ($) 9,046,970,754 3,480,580,665 3,276,903,966 1,891,712,662
328,822,629 68,950,832
991,266,092 283,867,355
73,218,046 526,461,928
82,686,522 25,032,241
470,872,122 267,381,606
53,884,677 74,863,068 37,995,362 36,747,409
9,567,104,480 3,497,066,414 3,296,237,335 2,343,369,500
373,639,445 56,791,786
228,241,747 133,095,373
30,270,822 42,467,805 20,576,574
1,831,173
Amount ($) 6,811,957,548
353,144,720 2,874,220,190 3,584,592,638

Per capita amount ($) 2,976.47 1,145.12 1,078.11
622.38 108.18
22.68
326.13 93.39 24.09
173.21 27.20 8.24
154.92 87.97 17.73 24.63 12.50 12.09
3,147.60 1,150.54 1,084.47
770.97 122.93
18.68
75.09 43.79
9.96 13.97
6.77 0.60
Per capita amount ($) 2,241.15
116.19 945.62 1,179.34

C - 3

Percent of total 100.0%
38.5% 36.2% 20.9%
3.6% 0.8%
100.0% 28.6% 7.4% 53.1% 8.3% 2.5%
100.0% 56.8% 11.4% 15.9% 8.1% 7.8%
100.0% 36.6% 34.5% 24.5% 3.9% 0.6%
100.0% 58.3% 13.3% 18.6% 9.0% 0.8%
Percent of total 100.0%
5.2% 42.2% 52.6%

2007 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: 2007

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 ($) 774,337,287 581,622,773 192,714,514
Amount ($) 581,622,773 171,342,072 129,716,403
41,625,669
172,863,050 90,309,003 82,554,047
67,561,529 9,101,525
24,872,360 8,308,215
24,325,472 953,957
24,571,376
44,836,370 22,593,983 20,877,143
1,365,244
100,448,376 32,326,874 68,121,502
192,714,514 104,682,364
0 0 22,556,205 45,063,573 20,412,372

Per capita amount ($)
1,518.65 1,140.69
377.96
Per capita amount ($)
1,140.69 336.04 254.40 81.64
339.02 177.12 161.91
132.50 17.85 48.78 16.29 47.71 1.87
48.19
87.93 44.31 40.94
2.68
197.00 63.40
133.60
377.96 205.31
0.00 0.00 44.24 88.38 40.03

Percent of total 100.0% 75.1% 24.9%
Percent of total 75.1% 22.1% 16.8%
5.4%
22.3% 11.7% 10.7%
8.7% 1.2% 3.2% 1.1% 3.1% 0.1%
3.2%
5.8% 2.9% 2.7% 0.2%
13.0% 4.2% 8.8%
24.9% 13.5%
0.0% 0.0% 2.9% 5.8% 2.6%

D - 1

2007 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: 2007

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 ($) 764,326,769 468,310,658 261,071,946
34,944,165
Amount ($)
468,310,658 65,677,022 27,491,696
181,081,828 32,054,736 20,140,928 31,272,848 1,558,019 26,921,463 0 13,031,153 69,080,965
261,071,946 169,997,356
0 0 15,201,622 41,377,513 34,495,455
34,944,165

Per capita amount ($)
1,499.02 918.46 512.02 68.53
Per capita amount ($)
918.46 128.81
53.92 355.14
62.87 39.50 61.33
3.06 52.80
0.00 25.56 135.48
512.02 333.40
0.00 0.00 29.81 81.15 67.65
68.53

Percent of total
100.0% 61.3% 34.2% 4.6%
Percent of total
61.3% 8.6% 3.6%
23.7% 4.2% 2.6% 4.1% 0.2% 3.5% 0.0% 1.7% 9.0%
34.2% 22.2%
0.0% 0.0% 2.0% 5.4% 4.5%
4.6%

D - 2

2007 Local Government Finance Highlights
Appendix D: Consolidated Local Government Finance Overview: 2007

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 ($) 703,279,248 604,397,714
53,755,000 20,843,248 24,283,286
0
63,676,495 19,605,000 44,000,000
0 71,495
0
27,629,501 11,088,102 13,025,000
1,894,898 1,621,501
0
739,326,242 612,914,612
84,730,000 18,948,350 22,733,280
0
34,944,165 31,242,634
1,697,494 1,073,373
930,664 0
Amount ($) 822,508,248
26,516,233 82,813,223 713,178,792

Per capita amount ($) 1,379.29 1,185.36
105.43 40.88 47.62 0.00
124.88 38.45 86.29 0.00 0.14 0.00
54.19 21.75 25.54
3.72 3.18 0.00
1,449.98 1,202.06
166.17 37.16 44.59 0.00
68.53 61.27
3.33 2.11 1.83 0.00
Per capita amount ($) 1,613.12
52.00 162.42 1,398.70

D - 3

Percent of total 100.0%
85.9% 7.6% 3.0% 3.5% 0.0%
100.0% 30.8% 69.1% 0.0% 0.1% 0.0%
100.0% 40.1% 47.1% 6.9% 5.9% 0.0%
100.0% 82.9% 11.5% 2.6% 3.1% 0.0%
100.0% 89.4% 4.9% 3.1% 2.7% 0.0%
Percent of total 100.0%
3.2% 10.1% 86.7%

2007 Local Government Finance Highlights Report
Appendix E: Index to Governments Included in the Report

Government

Responded to survey

2006 Fiscal Year End Month

Counties 1 Appling 2 Athens-Clarke * 3 Atkinson 4 Augusta/Richmond * 5 Bacon 6 Baker 7 Baldwin 8 Banks 9 Barrow
10 Bartow 11 Ben Hill 12 Berrien 13 Bibb 14 Bleckley 15 Brantley 16 Brooks 17 Bryan 18 Bulloch 19 Burke 20 Butts 21 Calhoun 22 Camden 23 Candler 24 Carroll 25 Catoosa 26 Charlton 27 Chatham 28 Chattooga 29 Cherokee 30 Clay 31 Clayton 32 Clinch 33 Cobb 34 Coffee 35 Colquitt 36 Columbia 37 Columbus/Muscogee * 38 Cook 39 Coweta 40 Crawford 41 Crisp

Yes September Yes June Yes June Yes December Yes December Yes April Yes June Yes June Yes September Yes December Yes December Yes June Yes June Yes December Yes December Yes June Yes December Yes June Yes September Yes June Yes December Yes June Yes June Yes June Yes September Yes December Yes June Yes December Yes December Yes September Yes June Yes July Yes September Yes December Yes June Yes June Yes June Yes September Yes December Yes September Yes June

Government

2006 Responded Fiscal Year to survey End Month

42 Cusseta-Chattahoochee Yes June

43 Dade

Yes December

44 Dawson

Yes December

45 Decatur

Yes June

46 DeKalb

Yes December

47 Dodge

Yes December

48 Dooly

Yes September

49 Dougherty

Yes June

50 Douglas

Yes December

51 Early

Yes June

52 Echols

Yes December

53 Effingham

Yes June

54 Elbert

Yes June

55 Emanuel

Yes September

56 Evans

Yes June

57 Fannin

Yes December

58 Fayette

Yes June

59 Floyd

Yes December

60 Forsyth

Yes December

61 Franklin

Yes June

62 Fulton

Yes December

63 Gilmer

Yes March

64 Glascock

Yes December

65 Glynn

Yes June

66 Gordon

Yes June

67 Grady

Yes December

68 Greene

Yes September

69 Gwinnett

Yes December

70 Habersham

Yes June

71 Hall

Yes June

72 Hancock

Yes December

73 Haralson

Yes June

74 Harris

Yes June

75 Hart

Yes September

76 Heard

No

77 Henry

Yes June

78 Houston

Yes June

79 Irwin

Yes August

80 Jackson

Yes December

81 Jasper

Yes December

82 Jeff Davis

Yes June

83 Jefferson

Yes June

* Consolidated county/city government

E- 1

2007 Local Government Finance Highlights Report
Appendix E: Index to Governments Included in the Report

Government

Responded to survey

2006 Fiscal Year End Month

Government

84 Jenkins

Yes

85 Johnson

Yes

86 Jones

Yes

87 Lamar

No

88 Lanier

Yes

89 Laurens

Yes

90 Lee

Yes

91 Liberty

Yes

92 Lincoln

Yes

93 Long

Yes

94 Lowndes

Yes

95 Lumpkin

Yes

96 Macon

Yes

97 Madison

Yes

98 Marion

Yes

99 McDuffie

Yes

100 McIntosh

No

101 Meriwether

Yes

102 Miller

Yes

103 Mitchell

Yes

104 Monroe

Yes

105 Montgomery

Yes

106 Morgan

Yes

107 Murray

Yes

108 Newton

Yes

109 Oconee

Yes

110 Oglethorpe

Yes

111 Paulding

Yes

112 Peach

Yes

113 Pickens

Yes

114 Pierce

Yes

115 Pike

Yes

116 Polk

Yes

117 Pulaski

Yes

118 Putnam

Yes

119 Quitman

Yes

120 Rabun

Yes

121 Randolph

No

122 Rockdale

Yes

123 Schley

No

124 Screven

Yes

125 Seminole

Yes

126 Spalding

Yes

127 Stephens

Yes

* Consolidated county/city government

June December August
June June June June June June June December June December December December
September June December December December June December June June December June September December December October June December December December June
December
June May June June

128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth
Municipalities 1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany
10 Aldora

E- 2

2006 Responded Fiscal Year to survey End Month
Yes December Yes June Yes June Yes June Yes September Yes June Yes June Yes September Yes December Yes June Yes December Yes December Yes June Yes June Yes June Yes December Yes December Yes December Yes September Yes June Yes June Yes June Yes June Yes December Yes December Yes December Yes June Yes December Yes September Yes June Yes September Yes June
Yes December Yes December Yes December Yes September Yes December Yes December Yes December Yes October Yes June Yes December

2007 Local Government Finance Highlights Report
Appendix E: Index to Governments Included in the Report

Government

Responded to survey

2006 Fiscal Year End Month

Government

11 Allenhurst

No

12 Allentown

Yes

13 Alma

Yes

14 Alpharetta

Yes

15 Alston

Yes

16 Alto

No

17 Ambrose

Yes

18 Americus

Yes

19 Andersonville

Yes

20 Arabi

No

21 Aragon

Yes

22 Arcade

Yes

23 Argyle

Yes

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

36 Baldwin

Yes

37 Ball Ground

Yes

38 Barnesville

Yes

39 Bartow

Yes

40 Barwick

Yes

41 Baxley

Yes

42 Bellville

Yes

43 Berkeley Lake

Yes

44 Berlin

No

45 Bethlehem

Yes

46 Between

Yes

47 Bishop

Yes

48 Blackshear

Yes

49 Blairsville

Yes

50 Blakely

Yes

51 Bloomingdale

Yes

52 Blue Ridge

Yes

53 Bluffton

Yes

54 Blythe

Yes

* Consolidated county/city government

December June June June
December December June
June December June June December June June April September June
June December April September June June September June June September June December
December December December June December December June December December December

55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey 97 Chester 98 Chickamauga

E- 3

2006 Responded Fiscal Year to survey End Month
Yes March Yes December Yes December Yes June Yes December No Yes June Yes June Yes June Yes December Yes December Yes June No No Yes June Yes June No No Yes June Yes June Yes December Yes December No Yes June Yes June Yes December Yes September Yes December Yes September No Yes December Yes June Yes June Yes June Yes June Yes December Yes December Yes June No Yes December Yes December Yes June Yes December Yes December

2007 Local Government Finance Highlights Report
Appendix E: Index to Governments Included in the Report

Government

Responded to survey

2006 Fiscal Year End Month

Government

2006 Responded Fiscal Year to survey End Month

99 Clarkesville

Yes

100 Clarkston

Yes

101 Claxton

Yes

102 Clayton

Yes

103 Clermont

Yes

104 Cleveland

Yes

105 Climax

Yes

106 Cobbtown

Yes

107 Cochran

Yes

108 Cohutta

Yes

109 Colbert

Yes

110 Coleman

Yes

111 College Park

Yes

112 Collins

Yes

113 Colquitt

Yes

114 Comer

Yes

115 Commerce

Yes

116 Concord

Yes

117 Conyers

Yes

118 Coolidge

Yes

119 Cordele

Yes

120 Cornelia

Yes

121 Covington

Yes

122 Crawford

Yes

123 Crawfordville

Yes

124 Culloden

Yes

125 Cumming

Yes

126 Cuthbert

Yes

127 Dacula

Yes

128 Dahlonega

Yes

129 Daisy

Yes

130 Dallas

Yes

131 Dalton

Yes

132 Damascus

No

133 Danielsville

No

134 Danville

Yes

135 Darien

Yes

136 Dasher

Yes

137 Davisboro

Yes

138 Dawson

Yes

139 Dawsonville

Yes

140 Dearing

Yes

141 Decatur

Yes

142 Deepstep

Yes

* Consolidated county/city government

December December June June June June December December June December September December June December June December June July June December June December December December December December December September December September June June December
June June June July August December December June December

143 Demorest 144 Denton 145 DeSoto 146 Dexter 147 Dillard 148 Doerun 149 Donalsonville 150 Dooling 151 Doraville 152 Douglas 153 Douglasville 154 Dublin 155 Dudley 156 Duluth 157 DuPont 158 East Dublin 159 East Ellijay 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

Yes December Yes December No Yes December Yes June Yes December Yes May Yes June Yes June Yes June Yes June Yes June Yes December Yes June No Yes June Yes June Yes June Yes December Yes August Yes June Yes June Yes June Yes June Yes December Yes December Yes June Yes December Yes December Yes December Yes December Yes September Yes December Yes August Yes July Yes December Yes June Yes December Yes June Yes December Yes June Yes December Yes June Yes December

E- 4

2007 Local Government Finance Highlights Report
Appendix E: Index to Governments Included in the Report

Government

Responded to survey

2006 Fiscal Year End Month

Government

187 Fort Valley

Yes

188 Franklin

Yes

189 Franklin Springs

Yes

190 Funston

Yes

191 Gainesville

Yes

192 Garden City

Yes

193 Garfield

Yes

194 Gay

Yes

195 Geneva

Yes

196 Georgetown

Yes

197 Gibson

Yes

198 Gillsville

Yes

199 Girard

No

200 Glennville

Yes

201 Glenwood

Yes

202 Good Hope

Yes

203 Gordon

Yes

204 Graham

Yes

205 Grantville

Yes

206 Gray

Yes

207 Grayson

Yes

208 Greensboro

Yes

209 Greenville

Yes

210 Griffin

Yes

211 Grovetown

Yes

212 Gum Branch

Yes

213 Guyton

Yes

214 Hagan

Yes

215 Hahira

No

216 Hamilton

Yes

217 Hampton

Yes

218 Hapeville

Yes

219 Haralson

Yes

220 Harlem

Yes

221 Harrison

Yes

222 Hartwell

Yes

223 Hawkinsville

Yes

224 Hazlehurst

Yes

225 Helen

Yes

226 Helena

Yes

227 Hephzibah

Yes

228 Hiawassee

Yes

229 Higgston

Yes

230 Hiltonia

No

* Consolidated county/city government

September December December December June December June February December December December June
June December December September September September December August September June June December December June June
December December June June December December December June June June June June June December

231 Hinesville 232 Hiram 233 Hoboken 234 Hogansville 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

E- 5

2006 Responded Fiscal Year to survey End Month
Yes October Yes June Yes December Yes June Yes December Yes December Yes June Yes June Yes December Yes December Yes June Yes December Yes December Yes September Yes September Yes December Yes June Yes June Yes September Yes December No Yes December Yes December Yes June Yes December Yes December Yes September Yes December Yes September No Yes December Yes September Yes June Yes December Yes December Yes December Yes December Yes August Yes December Yes June Yes December Yes June Yes June Yes June

2007 Local Government Finance Highlights Report
Appendix E: Index to Governments Included in the Report

Government

Responded to survey

2006 Fiscal Year End Month

Government

2006 Responded Fiscal Year to survey End Month

275 Lilly

Yes

276 Lincolnton

Yes

277 Lithonia

No

278 Locust Grove

Yes

279 Loganville

Yes

280 Lone Oak

Yes

281 Lookout Mountain

Yes

282 Louisville

Yes

283 Lovejoy

Yes

284 Ludowici

Yes

285 Lula

No

286 Lumber City

No

287 Lumpkin

No

288 Luthersville

Yes

289 Lyerly

Yes

290 Lyons

Yes

291 Macon

Yes

292 Madison

Yes

293 Manassas

Yes

294 Manchester

Yes

295 Mansfield

Yes

296 Marietta

Yes

297 Marshallville

Yes

298 Martin

Yes

299 Maxeys

No

300 Maysville

Yes

301 McCaysville

Yes

302 McDonough

Yes

303 McIntyre

Yes

304 McRae

Yes

305 Meansville

Yes

306 Meigs

Yes

307 Menlo

Yes

308 Metter

Yes

309 Midville

Yes

310 Midway

Yes

311 Milan

Yes

312 Milledgeville

Yes

313 Millen

Yes

314 Milner

No

315 Mitchell

Yes

316 Molena

Yes

317 Monroe

Yes

318 Montezuma

Yes

* Consolidated county/city government

December December
December June June June December June December
June December December June June December June December June June December
December June December December December December December June September December December December June June
December December December September

319 Monticello 320 Montrose 321 Moreland 322 Morgan 323 Morganton 324 Morrow 325 Morven 326 Moultrie 327 Mount Airy 328 Mount Vernon 329 Mount Zion 330 Mountain City 331 Mountain Park 332 Nahunta 333 Nashville 334 Nelson 335 Newborn 336 Newington 337 Newnan 338 Newton 339 Nicholls 340 Nicholson 341 Norcross 342 Norman Park 343 North High Shoals 344 Norwood 345 Nunez 346 Oak Park 347 Oakwood 348 Ochlocknee 349 Ocilla 350 Oconee 351 Odum 352 Offerman 353 Oglethorpe 354 Oliver 355 Omega 356 Orchard Hill 357 Oxford 358 Palmetto 359 Parrott 360 Patterson 361 Pavo 362 Payne City

Yes June No Yes December Yes June No Yes June Yes June Yes September Yes December Yes December Yes September Yes December Yes December Yes June Yes July Yes June Yes December Yes December Yes December Yes December Yes June Yes June Yes December No Yes June Yes June Yes June Yes December Yes December Yes December Yes June Yes December Yes June Yes June Yes December No Yes December Yes December Yes December Yes June Yes December Yes December Yes December Yes December

E- 6

2007 Local Government Finance Highlights Report
Appendix E: Index to Governments Included in the Report

Government

Responded to survey

2006 Fiscal Year End Month

Government

2006 Responded Fiscal Year to survey End Month

363 Peachtree City

Yes

364 Pearson

Yes

365 Pelham

Yes

366 Pembroke

Yes

367 Pendergrass

Yes

368 Perry

Yes

369 Pine Lake

Yes

370 Pine Mountain

Yes

371 Pinehurst

Yes

372 Pineview

Yes

373 Pitts

Yes

374 Plains

Yes

375 Plainville

Yes

376 Pooler

Yes

377 Port Wentworth

Yes

378 Portal

Yes

379 Porterdale

Yes

380 Poulan

Yes

381 Powder Springs

Yes

382 Preston

Yes

383 Pulaski

Yes

384 Quitman

Yes

385 Ranger

Yes

386 Ray City

Yes

387 Rayle

No

388 Rebecca

Yes

389 Register

No

390 Reidsville

Yes

391 Remerton

Yes

392 Rentz

Yes

393 Resaca

Yes

394 Rest Haven

No

395 Reynolds

Yes

396 Rhine

Yes

397 Riceboro

Yes

398 Richland

Yes

399 Richmond Hill

Yes

400 Riddleville

Yes

401 Rincon

Yes

402 Ringgold

Yes

403 Riverdale

Yes

404 Riverside

Yes

405 Roberta

Yes

406 Rochelle

Yes

* Consolidated county/city government

September December June December December June December June June December December June December December June June December December June December June June December December
December
June March January April
June December June June December December December December June June September December

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

Yes June No Yes December Yes December Yes September Yes June Yes June Yes June Yes December Yes December Yes December Yes December Yes December Yes December Yes December Yes June Yes December Yes September No Yes December No No Yes December Yes December Yes December Yes June Yes June Yes June Yes December Yes December Yes April Yes December Yes June Yes June Yes June Yes June No Yes December Yes December Yes December Yes June Yes June Yes December Yes December

E- 7

2007 Local Government Finance Highlights Report
Appendix E: Index to Governments Included in the Report

Government

Responded to survey

2006 Fiscal Year End Month

Government

451 Surrency

Yes

452 Suwanee

Yes

453 Swainsboro

Yes

454 Sycamore

Yes

455 Sylvania

Yes

456 Sylvester

Yes

457 Talbotton

No

458 Talking Rock

Yes

459 Tallapoosa

Yes

460 Tallulah Falls

Yes

461 Talmo

Yes

462 Tarrytown

Yes

463 Taylorsville

Yes

464 Temple

Yes

465 Tennille

Yes

466 Thomaston

Yes

467 Thomasville

Yes

468 Thomson

Yes

469 Thunderbolt

Yes

470 Tifton

Yes

471 Tiger

Yes

472 Tignall

No

473 Toccoa

Yes

474 Toomsboro

Yes

475 Trenton

Yes

476 Trion

Yes

477 Tunnell Hill

No

478 Turin

Yes

479 Twin City

Yes

480 Ty Ty

Yes

481 Tybee Island

Yes

482 Tyrone

Yes

483 Unadilla

Yes

484 Union City

Yes

485 Union Point

Yes

486 Uvalda

Yes

487 Valdosta

Yes

488 Varnell

No

489 Vernonburg

Yes

490 Vidalia

Yes

491 Vidette

Yes

492 Vienna

Yes

493 Villa Rica

Yes

494 Waco

Yes

* Consolidated county/city government

December June November June December June
December August June June December December December June December December December December June December
June December December June
December December December December June September August September December June
December December June September March February

495 Wadley 496 Waleska 497 Walnut Grove 498 Walthourville 499 Warm Springs 500 Warner Robins 501 Warrenton 502 Warwick 503 Washington 504 Watkinsville 505 Waverly Hall 506 Waycross 507 Waynesboro 508 West Point 509 Weston 510 Whigham 511 White 512 White Plains 513 Whitesburg 514 Willacoochee 515 Williamson 516 Winder 517 Winterville 518 Woodbine 519 Woodbury 520 Woodland 521 Woodstock 522 Woodville 523 Woolsey 524 Wrens 525 Wrightsville 526 Yatesville 527 Young Harris 528 Zebulon

E- 8

2006 Responded Fiscal Year to survey End Month
Yes December Yes June Yes June Yes December Yes December Yes June Yes December Yes June Yes December Yes June Yes June Yes June Yes December Yes December Yes July Yes August Yes December No Yes December Yes December Yes December Yes June Yes December Yes December Yes December No Yes June Yes December Yes December Yes December Yes December Yes December Yes December Yes December

2007 Local Government Finance Highlights Report
Appendix E: Index to Governments Included in the Report

Government

Responded to survey

2006 Fiscal Year End Month

Government

2006 Responded Fiscal Year to survey End Month

* Consolidated county/city government

E- 9