GEORGIA LOCAL GOVERNMENT FINANCE 
HIGHLIGHTS 
LOCAL GOVERNMENT DATA FOR FISCAL YEARS ENDED IN 2011 
Georgia Department of Community Affairs December 2012 
(Updated 3/20/2013) 
 
 Local Government Finance Highlights Report (December, 2012) 
Table of Contents 
All Highlights based on 2011 Fiscal Year data reported by Local Governments (See Appendix E for the list of Local Governments duly reporting finances for FY 2011 in accordance with O.C.G.A. 36-81-8, and the yes/no indication if a local government's 
figures are included in the calculations of this Highlights Report) 
County Government Revenues by Population Group Municipal Government Revenues by Population Group Consolidated Government Revenues by Population Group Appendix A: Data Categories ..................................................................................................... A-1 Appendix B: County Government Revenues, Expenses, and Debts Overview ............................ B-1 Appendix C: Municipal Government Revenues, Expenses, and Debts Overview ........................C-1 Appendix D: Consolidated Government Revenues, Expenses, and Debts Overview ................. D-1 Appendix E: Governments Included in this 2012 Finance Highlights Report ............................ E-1 
 
 2011 County - Total Revenues By Population Group 
 
TAX REVENUES - ALL FUNDS 
 
INTERGOVERNMENT REVENUES- ALL FUNDS, SERVICE CHARGES, ENTERPRISE FUNDS 
 
Population Group: A 
 
Total Govs Reporting 
 
22 
 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
$1,974,823,390 $395,024,922 $379,518,482 $574,879,513 $28,115,308 $146,520,203 $27,810,478 $28,146,940 $7,128,351 $115,251,869 
 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$126,117,650 $155,678,034 
$30,570,994 $180,881,677 $896,312,755 $949,288,237 
$586,035 $0 
$15,558,947 $136,890,021 
$97,134,137 
 
Population Group: B 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
Total Govs Reporting 
$304,516,215 $62,568,016 $81,596,459 
$149,095,082 $5,225,693 
$27,256,393 $4,582,720 $4,917,934 $0 $6,413,585 
 
16 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$37,793,415 $20,860,355 
$8,205,540 $52,857,875 $90,352,518 $57,441,922 
$0 $0 $3,256,305 $20,750,557 $10,746,320 
 
Population Group: C 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
Total Govs Reporting 
$253,238,683 $51,875,569 $77,664,842 
$128,695,312 $3,882,808 
$28,550,110 $1,500,266 $2,573,933 $2,133,136 $6,262,995 
 
31 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$25,117,551 $10,853,956 $11,199,610 $56,620,624 $56,059,748 $26,408,390 
$0 $383,543 $1,745,464 $15,287,124 $6,716,234 
 
Wednesday, March 20, 2013 
 
Page 1 of 2 
 
 Population Group: D 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
Total Govs Reporting 
$172,051,455 $54,971,429 $55,622,173 $85,440,474 $2,448,795 $18,739,812 $2,588,491 $1,656,315 $418,634 $3,675,048 
 
Population Group: E 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
Total Govs Reporting 
$58,962,005 $10,136,887 $16,907,284 $21,591,007 
$902,701 $5,951,421 
$430,655 $158,298 
$47,129 $1,075,179 
 
Population Group: F 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
Total Govs Reporting 
$68,277,612 $11,920,407 $10,682,326 $17,400,257 
$428,761 $5,784,913 
$109,438 $78,325 $6,937 
$996,934 
 
33 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
17 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
28 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$23,464,042 $12,087,154 
$3,325,985 $36,089,056 $40,958,128 
$5,249,676 $0 $0 
$8,211 $8,695,282 $4,360,071 
$5,823,627 $8,268,914 $1,008,256 $13,582,991 $12,602,018 
$730,287 $0 $0 
$219,736 $1,057,346 
$770,133 
$11,099,027 $1,258,293 $1,161,918 
$11,648,012 $16,975,401 
$3,282,628 $0 $0 
$10,000 $3,529,207 $1,152,951 
 
Wednesday, March 20, 2013 
 
Page 2 of 2 
 
 2011 Municipal - Total Revenues By Population Group 
 
TAX REVENUES - ALL FUNDS 
 
INTERGOVERNMENT REVENUES- ALL FUNDS, SERVICE CHARGES, ENTERPRISE FUNDS 
 
Population Group: A 
 
Total Govs Reporting 
 
11 
 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
$523,711,119 $44,321,313 
$239,364,230 $159,316,191 
$29,954,063 $59,863,944 $68,999,190 $132,639,655 
$3,899,224 $100,157,942 
 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$39,414,968 $70,637,419 $43,182,360 $126,631,205 $104,836,631 $600,670,075 
$0 $27,675,645 $624,281,295 $113,629,360 $50,017,846 
 
Population Group: B 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
Total Govs Reporting 
$86,924,291 $8,078,184 
$41,651,875 $29,737,536 
$9,080,488 $20,606,439 
$7,643,233 $29,117,086 
$2,208,808 $19,926,698 
 
14 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$6,672,093 $13,609,365 $31,109,753 $16,363,807 $37,893,951 $173,631,748 $188,524,328 $79,834,180 
$4,971,096 $25,809,629 $35,117,187 
 
Population Group: C 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
Total Govs Reporting 
$168,438,765 $19,484,527 $73,372,938 $46,526,495 $15,851,786 $28,863,355 $10,154,997 $49,625,890 $758,999 $31,241,082 
 
44 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$11,340,327 $11,836,867 $34,294,515 $47,143,061 $59,598,023 $235,382,748 $307,491,785 $123,622,209 
$5,914,573 $70,243,879 $52,192,077 
 
Wednesday, March 20, 2013 
 
Page 1 of 3 
 
 Population Group: D 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
Population Group: E 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
Population Group: F 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
Population Group: G 
 
Total Govs Reporting 
$42,547,537 $5,797,739 
$41,065,970 $18,356,683 
$6,688,842 $13,540,103 
$5,418,829 $22,860,393 
$11,529 $12,719,000 
Total Govs Reporting 
$41,236,289 $4,410,355 
$36,367,312 $17,365,715 
$7,096,935 $13,437,584 
$3,476,450 $18,100,587 
$848,490 $7,526,478 
Total Govs Reporting 
$19,075,919 $2,207,596 
$17,451,764 $7,258,126 $2,907,505 $6,342,852 $456,667 $8,435,354 $89,031 $2,496,772 
Total Govs Reporting 
 
42 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
78 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
83 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
69 
 
$17,625,800 $8,693,347 $9,756,842 
$14,232,892 $35,546,889 $112,099,140 $146,496,830 $65,490,922 
$653,185 $18,807,844 $13,263,891 
$8,500,516 $8,209,824 $12,499,846 $17,089,013 $26,533,025 $111,975,689 $102,341,940 $57,405,655 
$10,261 $12,224,087 
$5,110,103 
$7,045,187 $7,066,388 $2,810,958 $6,366,324 $12,987,932 $53,096,370 $4,229,935 $8,470,548 
$104,509 $2,216,172 $1,005,839 
 
Wednesday, March 20, 2013 
 
Page 2 of 3 
 
 Population Group: G 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
Population Group: H 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
Total Govs Reporting 
$4,561,261 $701,943 
$8,440,809 $3,947,113 $1,383,440 $2,246,987 
$855,440 $4,064,887 
$68,517 $1,555,777 
Total Govs Reporting 
$2,701,602 $364,177 
$4,230,470 $3,190,364 
$675,429 $1,563,239 
$182,288 $1,770,857 
$126,505 $429,754 
 
69 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
123 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$4,110,242 $3,722,354 $1,754,807 $2,072,392 $5,697,134 $20,476,489 
$855,173 $623,125 $542,871 $601,397 $215,481 
$1,559,407 $258,132 $855,016 $835,130 
$3,006,009 $6,996,474 
$714,250 $27,545 $0 
$435,889 $246,364 
 
Wednesday, March 20, 2013 
 
Page 3 of 3 
 
 2011 Consolidated - Total Revenues By Population Group 
 
TAX REVENUES - ALL FUNDS 
 
INTERGOVERNMENT REVENUES- ALL FUNDS, SERVICE CHARGES, ENTERPRISE FUNDS 
 
Population Group: A 
 
Total Govs Reporting 
 
3 
 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
$131,554,024 $42,697,969 
$124,359,481 $57,047,109 $9,491,504 $25,932,879 $11,281,479 $30,711,033 $1,157,113 $25,649,245 
 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$40,618,493 $42,518,258 
$2,734,270 $35,736,451 $109,280,887 $116,175,091 
$0 $0 $24,177,805 $43,877,120 $21,223,063 
 
Population Group: E 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
Total Govs Reporting 
$466,681 $160,238 $1,194,001 $1,196,112 
$38,144 $801,125 
$0 $96,359 
$0 $43,079 
 
1 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$31,750 $0 $0 
$137,077 $507,878 $603,276 
$0 $0 $0 $421,575 $0 
 
Population Group: F 
Real Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: 
 
Total Govs Reporting 
$3,437,781 $578,881 $617,353 $615,747 $88,803 $417,884 $0 $239,289 $0 $64,065 
 
3 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$840,499 $375,489 
$30,717 $423,093 $812,352 $621,761 
$0 $0 $0 $296,737 $16,853 
 
Wednesday, March 20, 2013 
 
Page 1 of 1 
 
 2012 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 Parking facilities Natural resources Garbage and trash collection 
 
A - 1 
 
 2012 Local Government Finance Highlights 
Appendix A: Data Categories 
 
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 
 
Fund 
 
A - 2 
 
 2012 Local Government Finance Highlights 
Appendix B: COUNTY Local Government Finance Overview 
 
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 ($) 8,839,324,193 7,468,065,429 1,371,258,764 
Amount ($) 7,468,065,429 3,418,366,590 2,831,869,360 
586,497,230 
1,599,093,210 621,991,566 977,101,645 
358,094,896 41,004,065 
232,802,852 37,022,048 37,531,744 9,734,187 
133,675,610 
493,894,320 229,415,311 209,006,706 
55,472,303 
1,464,940,803 351,680,235 
1,113,260,568 
1,371,258,764 1,042,401,140 
586,035 383,543 20,798,664 186,209,538 120,879,845 
 
Per capita amount ($) 
963.42 813.96 149.46 
Per capita amount ($) 
813.96 372.57 308.65 
63.92 
174.29 67.79 
106.50 
39.03 4.47 
25.37 4.04 4.09 1.06 
14.57 
53.83 25.00 22.78 
6.05 
159.67 38.33 
121.34 
149.46 113.61 
0.06 0.04 2.27 20.30 13.17 
 
Percent of total 100.0% 84.5% 15.5% 
Percent of total 84.5% 38.7% 32.0% 
6.6% 
18.1% 7.0% 
11.1% 
4.1% 0.5% 2.6% 0.4% 0.4% 0.1% 
1.5% 
5.6% 2.6% 2.4% 0.6% 
16.6% 4.0% 
12.6% 
15.5% 11.8% 
0.0% 0.0% 0.2% 2.1% 1.4% 
 
B - 1 
 
 2012 Local Government Finance Highlights 
Appendix B: COUNTY Local Government Finance Overview 
 
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 ($) 8,302,203,505 6,591,126,696 1,436,489,160 
274,587,649 
Amount ($) 
6,591,126,696 1,154,861,394 
622,429,492 2,027,237,647 
159,932,765 524,393,760 306,244,224 
57,073,003 422,876,056 
262,248 357,451,852 958,364,255 
1,436,489,160 1,078,271,484 
0 295,941 15,901,131 189,486,130 152,534,474 
274,587,649 
 
Per capita amount ($) 
909.32 721.91 157.34 
30.08 
Per capita amount ($) 
721.91 126.49 
68.17 222.04 
17.52 57.44 33.54 
6.25 46.32 
0.03 39.15 104.97 
157.34 118.10 
0.00 0.03 1.74 20.75 16.71 
30.08 
 
Percent of total 
100.0% 79.4% 17.3% 3.3% 
Percent of total 
79.4% 13.9% 
7.5% 24.4% 
1.9% 6.3% 3.7% 0.7% 5.1% 0.0% 4.3% 11.5% 
17.3% 13.0% 
0.0% 0.0% 0.2% 2.3% 1.8% 
3.3% 
 
B - 2 
 
 2012 Local Government Finance Highlights 
Appendix B: COUNTY Local Government Finance Overview 
 
Debt Items Outstanding at beginning of year 
Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
Issued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
Retired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
Outstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
Interest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt 
Cash and Investment Assets Amount held at end of year 
Held in sinking funds Held in bond funds Held in all other funds 
 
Amount ($) 6,453,366,905 3,462,939,143 1,758,880,634 
530,639,044 570,497,154 130,410,929 
1,683,421,979 1,006,282,223 
157,681,597 86,116,084 94,821,540 
338,520,536 
1,462,511,804 703,937,390 233,046,121 56,940,586 135,170,933 333,416,774 
6,673,984,337 3,765,283,976 1,683,516,110 
559,814,542 530,147,762 135,221,947 
274,587,649 151,118,456 
79,720,583 18,347,204 22,764,949 
2,636,457 
Amount ($) 6,481,461,957 
267,771,943 1,175,308,644 5,038,381,369 
 
Per capita amount ($) 
706.82 379.29 192.65 
58.12 62.49 14.28 
184.38 110.22 
17.27 9.43 
10.39 37.08 
160.19 77.10 25.53 6.24 14.80 36.52 
730.99 412.40 184.39 
61.32 58.07 14.81 
30.08 16.55 
8.73 2.01 2.49 0.29 
Per capita amount ($) 
709.90 29.33 
128.73 551.84 
 
B - 3 
 
Percent of total 100.0% 
53.7% 27.3% 
8.2% 8.8% 2.0% 
100.0% 59.8% 9.4% 5.1% 5.6% 20.1% 
100.0% 48.1% 15.9% 3.9% 9.2% 22.8% 
100.0% 56.4% 25.2% 8.4% 7.9% 2.0% 
100.0% 55.0% 29.0% 6.7% 8.3% 1.0% 
Percent of total 100.0% 
4.1% 18.1% 77.7% 
 
 2012 Local Government Finance Highlights 
Appendix C: MUNICIPAL Local Government Finance Overview 
 
Total Revenues General Revenues Enterprise Fund Revenues 
Revenue Items General Revenues 
Property Taxes Real and personal property taxes All other property taxes 
Sales Taxes Local option sales tax Special purpose sales tax 
Excise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 
Licenses, permits and fees 
Intergovernmental revenues, by source State Federal Local 
Service charges and other revenues Service charge revenues Other revenues 
Enterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds 
 
Amount ($) 6,829,322,996 3,363,575,359 3,465,747,638 
Amount ($) 3,363,575,359 
974,562,617 889,196,784 
85,365,833 
747,643,592 461,945,368 285,698,223 
591,915,897 73,638,488 
146,464,504 97,187,093 
266,614,709 8,011,103 
176,053,503 
356,566,331 96,268,539 
124,033,695 136,264,097 
516,833,419 230,733,824 286,099,595 
3,465,747,638 1,314,328,733 
750,654,240 363,149,830 636,477,791 243,968,256 157,168,788 
 
Per capita amount ($) 
2,120.74 1,044.51 1,076.23 
Per capita amount ($) 
1,044.51 302.64 276.13 26.51 
232.17 143.45 
88.72 
183.81 22.87 45.48 30.18 82.79 2.49 
54.67 
110.73 29.89 38.52 42.31 
160.49 71.65 88.84 
1,076.23 408.14 233.10 112.77 197.65 75.76 48.81 
 
Percent of total 100.0% 49.3% 50.7% 
Percent of total 49.3% 14.3% 13.0% 
1.2% 
10.9% 6.8% 4.2% 
8.7% 1.1% 2.1% 1.4% 3.9% 0.1% 
2.6% 
5.2% 1.4% 1.8% 2.0% 
7.6% 3.4% 4.2% 
50.7% 19.2% 11.0% 
5.3% 9.3% 3.6% 2.3% 
 
C - 1 
 
 2012 Local Government Finance Highlights 
Appendix C: MUNICIPAL Local Government Finance Overview 
 
Total Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs 
Expenditure Items General Expenditures 
Administration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures 
Enterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds 
Debt service costs (Interest only) 
 
Amount ($) 7,079,216,005 2,993,679,218 3,716,014,625 
369,522,162 
Amount ($) 
2,993,679,218 570,586,091 49,463,841 
1,133,819,995 163,079,737 39,237,664 177,244,000 36,377,702 277,773,343 36,029,391 83,648,312 426,419,143 
3,716,014,625 1,500,999,223 
621,271,862 316,814,281 876,466,876 229,799,979 170,662,405 
369,522,162 
 
Per capita amount ($) 
2,735.08 1,156.62 1,435.69 
142.77 
Per capita amount ($) 
1,156.62 220.45 19.11 438.05 63.01 15.16 68.48 14.05 107.32 13.92 32.32 164.75 
1,435.69 579.92 240.03 122.40 338.63 88.78 65.94 
142.77 
 
Percent of total 
100.0% 42.3% 52.5% 5.2% 
Percent of total 
42.3% 8.1% 0.7% 
16.0% 2.3% 0.6% 2.5% 0.5% 3.9% 0.5% 1.2% 6.0% 
52.5% 21.2% 
8.8% 4.5% 12.4% 3.2% 2.4% 
5.2% 
 
C - 2 
 
 2012 Local Government Finance Highlights 
Appendix C: MUNICIPAL Local Government Finance Overview 
 
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 ($) 9,735,853,506 6,791,669,448 
653,194,413 1,548,464,861 
562,136,506 180,388,278 
2,046,967,217 1,334,601,121 
64,664,450 116,625,828 
28,131,952 502,943,866 
1,406,837,734 788,669,855 84,202,370 120,941,354 75,376,163 337,647,991 
10,376,048,331 7,337,600,714 633,656,493 1,544,149,335 514,892,294 345,749,495 
369,522,162 268,216,045 
27,398,839 55,429,664 17,696,838 
780,777 
Amount ($) 5,415,583,532 
596,204,374 978,208,715 3,841,170,444 
 
Per capita amount ($) 3,761.48 2,623.98 
252.36 598.25 217.18 
69.69 
790.85 515.63 
24.98 45.06 10.87 194.31 
543.54 304.71 
32.53 46.73 29.12 130.45 
4,008.82 2,834.90 
244.82 596.59 198.93 133.58 
142.77 103.63 
10.59 21.42 
6.84 0.30 
Per capita amount ($) 2,092.33 
230.35 377.93 1,484.05 
 
C - 3 
 
Percent of total 100.0% 
69.8% 6.7% 
15.9% 5.8% 1.9% 
100.0% 65.2% 3.2% 5.7% 1.4% 24.6% 
100.0% 56.1% 6.0% 8.6% 5.4% 24.0% 
100.0% 70.7% 6.1% 14.9% 5.0% 3.3% 
100.0% 72.6% 7.4% 15.0% 4.8% 0.2% 
Percent of total 100.0% 
11.0% 18.1% 70.9% 
 
 2012 Local Government Finance Highlights 
Appendix D: CONSOLIDATED Local Government Finance Overview 
 
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 ($) 911,397,873 703,984,592 207,413,281 
Amount ($) 703,984,592 178,895,574 135,458,486 
43,437,088 
185,029,803 126,170,835 
58,858,968 
80,255,612 9,618,451 
27,151,888 11,281,479 31,046,681 
1,157,113 
25,756,389 
87,149,476 41,490,742 42,893,747 
2,764,987 
146,897,738 36,296,621 
110,601,117 
207,413,281 117,400,128 
0 0 24,177,805 44,595,432 21,239,916 
 
Per capita amount ($) 
1,707.37 1,318.81 
388.56 
Per capita amount ($) 
1,318.81 335.14 253.76 81.37 
346.63 236.36 110.26 
150.35 18.02 50.87 21.13 58.16 2.17 
48.25 
163.26 77.73 80.36 5.18 
275.19 68.00 
207.20 
388.56 219.93 
0.00 0.00 45.29 83.54 39.79 
 
Percent of total 100.0% 77.2% 22.8% 
Percent of total 77.2% 19.6% 14.9% 
4.8% 
20.3% 13.8% 
6.5% 
8.8% 1.1% 3.0% 1.2% 3.4% 0.1% 
2.8% 
9.6% 4.6% 4.7% 0.3% 
16.1% 4.0% 
12.1% 
22.8% 12.9% 
0.0% 0.0% 2.7% 4.9% 2.3% 
 
D - 1 
 
 2012 Local Government Finance Highlights 
Appendix D: CONSOLIDATED Local Government Finance Overview 
 
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 ($) 960,544,872 606,663,533 306,155,092 
47,726,247 
Amount ($) 
606,663,533 74,485,818 37,309,731 
228,410,375 35,672,913 22,169,628 31,283,344 2,501,598 34,835,723 0 18,810,558 
121,183,845 
306,155,092 179,801,566 
0 0 38,618,690 45,246,101 42,488,735 
47,726,247 
 
Per capita amount ($) 
1,817.58 1,147.95 
579.32 90.31 
Per capita amount ($) 
1,147.95 140.94 70.60 432.21 67.50 41.95 59.20 4.73 65.92 0.00 35.59 229.31 
579.32 340.23 
0.00 0.00 73.08 85.62 80.40 
90.31 
 
Percent of total 
100.0% 63.2% 31.9% 5.0% 
Percent of total 
63.2% 7.8% 3.9% 
23.8% 3.7% 2.3% 3.3% 0.3% 3.6% 0.0% 2.0% 
12.6% 
31.9% 18.7% 
0.0% 0.0% 4.0% 4.7% 4.4% 
5.0% 
 
D - 2 
 
 2012 Local Government Finance Highlights 
Appendix D: CONSOLIDATED Local Government Finance Overview 
 
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 ($) 1,014,018,144 
886,456,833 62,005,000 46,489,481 19,066,830 0 
16,825,044 6,131,700 0 9,824,624 58,420 810,300 
43,988,208 18,189,027 19,505,000 
5,141,187 342,694 810,300 
986,854,980 874,399,506 
42,500,000 51,172,918 18,782,556 
0 
47,726,247 44,517,956 
1,916,044 999,970 278,584 13,693 
Amount ($) 704,774,850 
39,848,671 136,502,579 528,423,600 
 
Per capita amount ($) 1,918.76 1,677.39 
117.33 87.97 36.08 0.00 
31.84 11.60 
0.00 18.59 
0.11 1.53 
83.24 34.42 36.91 
9.73 0.65 1.53 
1,867.36 1,654.57 
80.42 96.83 35.54 
0.00 
90.31 84.24 
3.63 1.89 0.53 0.03 
Per capita amount ($) 1,333.60 
75.40 258.30 999.90 
 
D - 3 
 
Percent of total 100.0% 
87.4% 6.1% 4.6% 1.9% 0.0% 
100.0% 36.4% 0.0% 58.4% 0.3% 4.8% 
100.0% 41.3% 44.3% 11.7% 0.8% 1.8% 
100.0% 88.6% 4.3% 5.2% 1.9% 0.0% 
100.0% 93.3% 4.0% 2.1% 0.6% 0.0% 
Percent of total 100.0% 
5.7% 19.4% 75.0% 
 
 2012 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Government 
 
Counties 1 Appling 2 Atkinson 3 Bacon 4 Baker 5 Baldwin 6 Banks 7 Barrow 8 Bartow 9 Ben Hill 
10 Berrien 11 Bibb 12 Bleckley 13 Brantley 14 Brooks 15 Bryan 16 Bulloch 17 Burke 18 Butts 19 Calhoun 20 Camden 21 Candler 22 Carroll 23 Catoosa 24 Charlton 25 Chatham 26 Chattahoochee * 27 Chattooga 28 Cherokee 29 Clarke * 30 Clay 31 Clayton 32 Clinch 33 Cobb 34 Coffee 35 Colquitt 
 
Yes April 30 Yes June 30 Yes December 31 No April 30 Yes December 31 Yes June 30 Yes September 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes September 30 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes September 30 Yes December 31 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes June 30 Yes September 30 Yes June 30 Yes July 31 Yes September 30 Yes December 31 Yes June 30 
 
36 Columbia 37 Cook 38 Coweta 39 Crawford 40 Crisp 41 Dade 42 Dawson 43 Decatur 44 DeKalb 45 Dodge 46 Dooly 47 Dougherty 48 Douglas 49 Early 50 Echols * 51 Effingham 52 Elbert 53 Emanuel 54 Evans 55 Fannin 56 Fayette 57 Floyd 58 Forsyth 59 Franklin 60 Fulton 61 Gilmer 62 Glascock 63 Glynn 64 Gordon 65 Grady 66 Greene 67 Gwinnett 68 Habersham 69 Hall 70 Hancock 71 Haralson 
 
* Consolidated county/city government 
 
E- 1 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Yes June 30 Yes September 30 Yes September 30 Yes September 30 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 No September 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes September 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes September 30 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes June 30 
 
 2012 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Government 
 
72 Harris 73 Hart 74 Heard 75 Henry 76 Houston 77 Irwin 78 Jackson 79 Jasper 80 Jeff Davis 81 Jefferson 82 Jenkins 83 Johnson 84 Jones 85 Lamar 86 Lanier 87 Laurens 88 Lee 89 Liberty 90 Lincoln 91 Long 92 Lowndes 93 Lumpkin 94 Macon 95 Madison 96 Marion 97 McDuffie 98 McIntosh 99 Meriwether 100 Miller 101 Mitchell 102 Monroe 103 Montgomery 104 Morgan 105 Murray 106 Muscogee * 107 Newton 108 Oconee 
 
Yes June 30 Yes September 30 Yes June 30 Yes June 30 Yes June 30 Yes August 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes August 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes September 30 Yes September 30 Yes June 30 No December 31 Yes December 31 Yes December 31 Yes June 30 No December 31 Yes June 30 Yes June 30 Yes June 30 
 
109 Oglethorpe 110 Paulding 111 Peach 112 Pickens 113 Pierce 114 Pike 115 Polk 116 Pulaski 117 Putnam 118 Quitman * 119 Rabun 120 Randolph 121 Richmond * 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 
 
* Consolidated county/city government 
 
E- 2 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Yes December 31 Yes June 30 Yes September 30 Yes December 31 Yes December 31 Yes October 31 Yes June 30 Yes December 31 Yes September 30 Yes December 31 Yes June 30 Yes March 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes May 31 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes September 30 Yes June 30 Yes June 30 Yes September 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 
 
 2012 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Government 
 
146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster * 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth 
Municipalities 1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany 
10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade 
 
Yes September 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes September 30 Yes June 30 Yes September 30 Yes June 30 
Yes December 31 Yes June 30 Yes December 31 Yes September 30 Yes December 31 Yes December 31 Yes December 31 Yes October 31 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes December 31 No June 30 Yes December 31 No June 30 Yes December 31 
 
23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estate 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes April 30 Yes September 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 No April 30 Yes September 30 Yes June 30 Yes June 30 Yes September 30 Yes June 30 Yes June 30 Yes September 30 Yes June 30 Yes December 31 Yes January 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 No June 30 Yes December 31 Yes December 31 Yes December 31 Yes March 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 
 
* Consolidated county/city government 
 
E- 3 
 
 2012 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Government 
 
60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brookhaven 67 Brooklet 68 Brooks 69 Broxton 70 Brunswick 71 Buchanan 72 Buckhead 73 Buena Vista 74 Buford 75 Butler 76 Byromville 77 Byron 78 Cadwell 79 Cairo 80 Calhoun 81 Camak 82 Camilla 83 Canon 84 Canton 85 Carl 86 Carlton 87 Carnesville 88 Carrollton 89 Cartersville 90 Cave Spring 91 Cecil 92 Cedartown 93 Centerville 94 Centralhatchee 95 Chamblee 96 Chatsworth 
 
Yes December 31 Yes June 30 No June 30 No June 30 No December 31 Yes December 31 No December 31 Yes June 30 Yes June 30 Yes December 31 Yes June 30 No June 30 Yes June 30 Yes May 31 Yes June 30 Yes September 30 No December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes September 30 Yes December 31 Yes September 30 Yes December 31 No December 31 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 No December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 
 
97 Chattahoochee H 98 Chauncey 99 Chester 100 Chickamauga 101 Clarkesville 102 Clarkston 103 Claxton 104 Clayton 105 Clermont 106 Cleveland 107 Climax 108 Cobbtown 109 Cochran 110 Cohutta 111 Colbert 112 College Park 113 Collins 114 Colquitt 115 Comer 116 Commerce 117 Concord 118 Conyers 119 Coolidge 120 Cordele 121 Cornelia 122 Covington 123 Crawford 124 Crawfordville 125 Culloden 126 Cumming 127 Cuthbert 128 Dacula 129 Dahlonega 130 Daisy 131 Dallas 132 Dalton 133 Damascus 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Yes September 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 No June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 No December 31 Yes September 30 No June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes July 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes September 30 Yes December 31 Yes September 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 
 
* Consolidated county/city government 
 
E- 4 
 
 2012 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Government 
 
134 Danielsville 135 Danville 136 Darien 137 Dasher 138 Davisboro 139 Dawson 140 Dawsonville 141 De Soto 142 Dearing 143 Decatur 144 Deepstep 145 Demorest 146 Denton 147 Dexter 148 Dillard 149 Doerun 150 Donalsonville 151 Dooling 152 Doraville 153 Douglas 154 Douglasville 155 Dublin 156 Dudley 157 Duluth 158 Dunwoody 159 DuPont 160 East Dublin 161 East Ellijay 162 East Point 163 Eastman 164 Eatonton 165 Edgehill 166 Edison 167 Elberton 168 Ellaville 169 Ellenton 170 Ellijay 
 
Yes December 31 Yes June 30 Yes June 30 No June 30 Yes July 31 Yes August 31 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes May 31 No June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 No June 30 Yes December 31 Yes August 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 
 
171 Emerson 172 Enigma 173 Ephesus 174 Eton 175 Euharlee 176 Fairburn 177 Fairmount 178 Fargo 179 Fayetteville 180 Fitzgerald 181 Flemington 182 Flovilla 183 Flowery Branch 184 Folkston 185 Forest Park 186 Forsyth 187 Fort Gaines 188 Fort Oglethorpe 189 Fort Valley 190 Franklin 191 Franklin Spring 192 Funston 193 Gainesville 194 Garden City 195 Garfield 196 Gay 197 Geneva 198 Gibson 199 Gillsville 200 Girard 201 Glennville 202 Glenwood 203 Good Hope 204 Gordon 205 Graham 206 Grantville 207 Gray 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Yes June 30 No December 31 Yes December 31 Yes December 31 Yes December 31 Yes September 30 Yes December 31 Yes August 31 Yes July 31 Yes December 31 No June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes September 30 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes February 28 Yes December 31 Yes December 31 No June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes September 30 Yes September 30 No September 30 Yes December 31 
 
* Consolidated county/city government 
 
E- 5 
 
 2012 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Government 
 
208 Grayson 209 Greensboro 210 Greenville 211 Griffin 212 Grovetown 213 Gum Branch 214 Guyton 215 Hagan 216 Hahira 217 Hamilton 218 Hampton 219 Hapeville 220 Haralson 221 Harlem 222 Harrison 223 Hartwell 224 Hawkinsville 225 Hazlehurst 226 Helen 227 Helena 228 Hephzibah 229 Hiawassee 230 Higgston 231 Hiltonia 232 Hinesville 233 Hiram 234 Hoboken 235 Hogansville 236 Holly Springs 237 Homeland 238 Homer 239 Homerville 240 Hoschton 241 Hull 242 Ideal 243 Ila 244 Iron City 
 
Yes August 31 Yes September 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes September 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes October 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 No December 31 
 
245 Irwinton 246 Ivey 247 Jackson 248 Jacksonville 249 Jakin 250 Jasper 251 Jefferson 252 Jeffersonville 253 Jenkinsburg 254 Jersey 255 Jesup 256 Johns Creek 257 Jonesboro 258 Junction City 259 Kennesaw 260 Keysville 261 Kingsland 262 Kingston 263 Kite 264 LaFayette 265 LaGrange 266 Lake City 267 Lake Park 268 Lakeland 269 Lavonia 270 Lawrenceville 271 Leary 272 Leesburg 273 Lenox 274 Leslie 275 Lexington 276 Lilburn 277 Lilly 278 Lincolnton 279 Lithonia 280 Locust Grove 281 Loganville 
 
* Consolidated county/city government 
 
E- 6 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Yes September 30 No September 30 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 No December 31 Yes December 31 Yes December 31 Yes June 30 Yes September 30 Yes December 31 Yes December 31 Yes September 30 Yes December 31 Yes September 30 No December 31 Yes December 31 Yes September 30 Yes June 30 Yes December 31 No December 31 Yes December 31 Yes December 31 Yes August 31 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 
 
 2012 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Government 
 
282 Lone Oak 283 Lookout Mountain 284 Louisville 285 Lovejoy 286 Ludowici 287 Lula 288 Lumber City 289 Lumpkin 290 Luthersville 291 Lyerly 292 Lyons 293 Macon 294 Madison 295 Manassas 296 Manchester 297 Mansfield 298 Marietta 299 Marshallville 300 Martin 301 Maxeys 302 Maysville 303 McCaysville 304 McDonough 305 McIntyre 306 McRae 307 Meansville 308 Meigs 309 Menlo 310 Metter 311 Midville 312 Midway 313 Milan 314 Milledgeville 315 Millen 316 Milner 317 Milton 318 Mitchell 
 
Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes July 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 No June 30 Yes June 30 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes September 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes September 30 Yes December 31 
 
319 Molena 320 Monroe 321 Montezuma 322 Monticello 323 Montrose 324 Moreland 325 Morgan 326 Morganton 327 Morrow 328 Morven 329 Moultrie 330 Mount Airy 331 Mount Vernon 332 Mount Zion 333 Mountain City 334 Mountain Park 335 Nahunta 336 Nashville 337 Nelson 338 Newborn 339 Newington 340 Newnan 341 Newton 342 Nicholls 343 Nicholson 344 Norcross 345 Norman Park 346 North High Shoa 347 Norwood 348 Nunez 349 Oak Park 350 Oakwood 351 Ochlocknee 352 Ocilla 353 Oconee 354 Odum 355 Offerman 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Yes December 31 Yes December 31 Yes September 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 No June 30 Yes June 30 Yes June 30 Yes September 30 Yes December 31 Yes December 31 No September 30 Yes December 31 Yes June 30 Yes June 30 Yes July 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes June 30 
 
* Consolidated county/city government 
 
E- 7 
 
 2012 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Government 
 
356 Oglethorpe 357 Oliver 358 Omega 359 Orchard Hill 360 Oxford 361 Palmetto 362 Parrott 363 Patterson 364 Pavo 365 Payne City 366 Peachtree City 367 Peachtree Corners 368 Pearson 369 Pelham 370 Pembroke 371 Pendergrass 372 Perry 373 Pine Lake 374 Pine Mountain 375 Pinehurst 376 Pineview 377 Pitts 378 Plains 379 Plainville 380 Pooler 381 Port Wentworth 382 Portal 383 Porterdale 384 Poulan 385 Powder Springs 386 Pulaski 387 Quitman 388 Ranger 389 Ray City 390 Rayle 391 Rebecca 392 Register 
 
Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes September 30 No December 31 Yes December 31 No June 30 Yes December 31 No December 31 Yes June 30 Yes December 31 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 No December 31 Yes June 30 Yes June 30 Yes June 30 No December 31 Yes December 31 No June 30 Yes December 31 Yes June 30 
 
393 Reidsville 394 Remerton 395 Rentz 396 Resaca 397 Rest Haven 398 Reynolds 399 Rhine 400 Riceboro 401 Richland 402 Richmond Hill 403 Riddleville 404 Rincon 405 Ringgold 406 Riverdale 407 Riverside 408 Roberta 409 Rochelle 410 Rockmart 411 Rocky Ford 412 Rome 413 Roopville 414 Rossville 415 Roswell 416 Royston 417 Rutledge 418 Sale City 419 Sandersville 420 Sandy Springs 421 Santa Claus 422 Sardis 423 Sasser 424 Savannah 425 Scotland 426 Screven 427 Senoia 428 Shady Dale 429 Sharon 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Yes June 30 Yes March 31 Yes January 31 No April 30 Yes December 31 Yes June 30 No December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 No December 31 No June 30 Yes June 30 Yes September 30 Yes December 31 Yes June 30 No June 30 Yes December 31 Yes December 31 Yes September 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes September 30 No June 30 
 
* Consolidated county/city government 
 
E- 8 
 
 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
Fiscal Year End Month 
 
Government 
 
430 Sharpsburg 431 Shellman 432 Shiloh 433 Siloam 434 Sky Valley 435 Smithville 436 Smyrna 437 Snellville 438 Social Circle 439 Soperton 440 Sparks 441 Sparta 442 Springfield 443 St. Marys 444 Stapleton 445 Statesboro 446 Statham 447 Stillmore 448 Stockbridge 449 Stone Mountain 450 Sugar Hill 451 Summertown 452 Summerville 453 Sumner 454 Sunny Side 455 Surrency 456 Suwanee 457 Swainsboro 458 Sycamore 459 Sylvania 460 Sylvester 461 Talbotton 462 Talking Rock 463 Tallapoosa 464 Tallulah Falls 465 Talmo 466 Tarrytown 
 
No December 31 Yes November 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes April 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes June 30 No December 31 No December 31 Yes December 31 No December 31 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes December 31 Yes June 30 Yes November 30 Yes June 30 Yes December 31 Yes June 30 No December 31 Yes December 31 Yes August 31 Yes June 30 Yes June 30 No December 31 
 
467 Taylorsville 468 Temple 469 Tennille 470 Thomaston 471 Thomasville 472 Thomson 473 Thunderbolt 474 Tifton 475 Tiger 476 Tignall 477 Toccoa 478 Toomsboro 479 Trenton 480 Trion 481 Tunnel Hill 482 Turin 483 Twin City 484 Ty Ty 485 Tybee Island 486 Tyrone 487 Unadilla 488 Union 489 Union Point 490 Uvalda 491 Valdosta 492 Varnell 493 Vernonburg 494 Vidalia 495 Vidette 496 Vienna 497 Villa Rica 498 Waco 499 Wadley 500 Waleska 501 Walnut Grove 502 Walthourville 503 Warm Springs 
 
Filed RLGF Report as Required 
 
Fiscal Year End Month 
 
Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 No September 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 No December 31 Yes December 31 Yes June 30 No June 30 Yes September 30 Yes August 31 Yes September 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes September 30 Yes March 31 No February 28 Yes December 31 Yes June 30 No June 30 Yes December 31 Yes December 31 
 
* Consolidated county/city government 
 
E- 9 
 
 2012 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
Government 
 
504 Warner Robins 505 Warrenton 506 Warwick 507 Washington 508 Watkinsville 509 Waverly Hall 510 Waycross 511 Waynesboro 512 West Point 513 Whigham 514 White 515 White Plains 516 Whitesburg 517 Willacoochee 518 Williamson 519 Winder 520 Winterville 521 Woodbine 522 Woodbury 523 Woodland 524 Woodstock 525 Woodville 526 Woolsey 527 Wrens 528 Wrightsville 529 Yatesville 530 Young Harris 531 Zebulon 
 
Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes August 31 Yes December 31 No December 31 No December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 No December 31 Yes December 31 No December 31 Yes December 31 Yes December 31 
 
Filed RLGF Report as Required 
 
2011 Fiscal Year 
End Month 
 
* Consolidated county/city government 
 
E - 10