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. i 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. 1 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 $0 '01 '02 '03 '04 '05 '06 2 Local Government Finance Highlights Report (December, 2007) Millions ($) 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 3 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. 4 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 5 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. 6 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. 7 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 8 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. 9 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 $0 '01 '02 '03 '04 '05 '06 10 Local Government Finance Highlights Report (December, 2007) Millions ($) 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 11 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 $222.60 million, 3.77% of the total spent by cities. 12 Local Government Finance Highlights Report (December, 2007) Municipal General Expenditures By Category, as a Percent of Total Expenditures: 2006 2.13% 2.45% 1.17% 2.57% 15.05% Public Safety (889 Mil) Capital Expenditures (544 Mil) Administration (481 Mil) 3.77% Highways, Streets and Drainage (222 Mil) Leisure Services (152 Mil) 8.15% 9.21% Other Expenditures (69 Mil) Community Development (126 Mil) OTHER (144.5 Mil) * * OTHER includes: Courts (50 Mil), Public Works (46.6 Mil), Education (30.4 Mil), and Health & Human Services (17.5 Mil). Listed chart legend figures are rounded. Millions ($) 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 14 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. 15 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 17 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 18 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