GEORGIA LOCAL GOVERNMENT FINANCE 
HIGHLIGHTS 
LOCAL GOVERNMENT DATA FOR FISCAL YEARS ENDED IN 2012 
Georgia Department of Community Affairs December 2013 
(Updated January, 2014) 
 
 2013 Local Government Finance Highlights Report 
Table of Contents 
All Highlights based on 2012 Fiscal Year data reported by Local Governments (See Appendix E for the list of Local Governments duly reporting finances for FY 2012 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 2013 Finance Highlights Report 
 
 2012 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: 
 
$1,886,885,844 $404,922,435 $394,276,329 $612,321,023 $28,045,080 $157,043,820 $29,094,842 $29,022,839 $4,842,450 $123,472,259 
 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$137,649,625 $138,794,519 
$32,137,625 $184,459,153 $670,438,289 $977,948,419 
$590,071 $0 
$30,939,288 $137,981,525 $118,672,712 
 
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 
$286,997,632 $64,978,633 $84,900,420 
$143,945,479 $5,162,601 
$29,044,412 $4,925,860 $5,196,993 $0 $6,773,615 
 
16 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$38,741,934 $17,634,955 
$8,213,064 $47,855,791 $66,440,545 $58,686,466 
$0 $0 $3,396,015 $20,836,880 $10,313,935 
 
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 
$243,699,487 $53,668,197 $83,321,146 
$130,348,200 $3,926,064 
$30,025,117 $1,558,449 $2,643,706 $2,182,203 $6,426,218 
 
32 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$26,482,956 $8,836,362 
$10,665,292 $55,299,559 $56,782,273 $26,699,328 
$0 $503,632 $2,049,412 $16,390,314 $8,015,207 
 
Wednesday, April 23, 2014 
 
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 
$172,014,183 $57,753,640 $55,335,209 $88,765,612 $2,481,717 $19,092,933 $3,304,842 $1,667,533 $565,652 $3,794,728 
 
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 
$62,278,613 $11,835,963 $19,176,182 $21,811,576 
$936,953 $6,350,987 
$516,713 $156,706 
$97,365 $1,154,985 
 
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 
$58,302,982 $10,539,762 
$8,825,354 $15,663,181 
$331,570 $4,642,978 
$117,378 $85,864 $16,851 
$612,740 
 
33 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
18 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
26 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$17,594,658 $11,210,346 
$3,022,506 $37,910,662 $40,889,783 
$4,956,667 $0 $0 $0 
$8,536,346 $4,025,439 
$6,980,371 $3,543,529 $1,116,341 $18,655,307 $16,241,428 $1,103,309 
$0 $0 $242,257 $2,152,028 $845,467 
$11,161,018 $1,180,637 $1,466,102 
$10,569,077 $13,437,800 
$4,215,861 $0 $0 
$10,000 $3,779,040 $1,275,200 
 
Wednesday, April 23, 2014 
 
Page 2 of 2 
 
 2012 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: 
 
$481,640,543 $46,840,431 
$230,392,065 $173,099,511 
$29,090,935 $56,012,745 $77,726,895 $122,656,322 
$4,779,779 $106,500,604 
 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$22,902,632 $85,213,336 $54,311,498 $89,081,353 $136,460,627 $643,044,933 $115,878,197 $21,500,166 $613,031,788 $112,901,840 $63,410,120 
 
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 
$103,509,390 $10,992,873 $56,610,625 $33,169,533 $10,614,283 $26,197,559 $11,265,732 $33,280,300 $2,528,897 $26,225,103 
 
17 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$10,855,901 $8,629,194 
$34,250,507 $21,737,635 $43,611,547 $203,279,909 $220,921,565 $65,956,276 
$3,392,283 $32,373,549 $39,957,264 
 
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 
$161,215,907 $17,269,059 $77,352,955 $51,372,439 $16,227,112 $32,349,186 $11,466,122 $52,020,587 $689,672 $33,432,634 
 
44 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$10,917,978 $11,869,237 $35,227,362 $58,314,422 $63,177,692 $239,170,066 $291,675,984 $90,338,295 
$4,600,523 $71,667,700 $50,624,672 
 
Wednesday, April 23, 2014 
 
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 
$43,347,590 $5,272,651 
$42,994,759 $19,327,221 
$6,874,176 $14,549,196 
$4,681,388 $21,724,560 
$218,122 $12,337,930 
Total Govs Reporting 
$40,791,538 $5,228,338 
$35,088,915 $20,244,237 
$6,908,095 $12,959,655 
$4,509,458 $17,862,418 
$619,517 $7,522,557 
Total Govs Reporting 
$15,423,472 $2,393,562 
$16,216,046 $8,911,100 $2,627,906 $5,875,624 $1,114,987 $7,458,033 $68,661 $2,315,928 
Total Govs Reporting 
 
44 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
73 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
76 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
69 
 
$17,110,416 $5,992,022 $9,285,517 
$15,936,389 $31,331,824 $115,638,564 $104,819,504 $50,442,734 
$1,413,525 $19,115,462 $12,891,968 
$9,739,917 $4,697,175 $16,648,430 $16,147,031 $28,023,349 $100,636,300 $93,816,550 $46,601,225 
$9,330 $12,070,412 
$5,310,552 
$4,099,199 $7,521,061 $2,132,661 $6,262,735 $10,423,976 $45,570,183 $3,282,963 $11,113,201 
$1,229 $2,212,342 $1,079,066 
 
Wednesday, April 23, 2014 
 
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 
$4,312,085 $719,158 
$8,223,432 $6,400,858 $1,375,905 $2,349,516 $1,184,227 $3,859,910 
$10,620 $1,389,401 
Total Govs Reporting 
$2,411,046 $289,169 
$3,872,831 $2,729,107 
$623,425 $1,360,420 
$201,733 $1,689,258 
$0 $403,710 
 
69 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
113 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$3,873,955 $7,188,978 
$900,011 $2,188,174 $5,893,058 $17,447,757 
$863,893 $635,176 $340,148 $522,941 $205,647 
$1,290,354 $71,127 
$656,591 $661,076 $2,617,814 $5,967,536 $1,814,643 
$0 $0 $423,062 $238,107 
 
Wednesday, April 23, 2014 
 
Page 3 of 3 
 
 2012 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: 
 
$164,757,758 $43,686,718 
$129,182,163 $58,130,860 $9,689,822 $24,078,557 $11,466,075 $32,916,158 $1,183,609 $27,046,262 
 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$30,794,721 $41,791,548 
$4,864,622 $44,008,856 $59,009,061 $120,894,424 
$0 $0 $23,904,656 $43,592,995 $16,868,105 
 
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 
$3,280,954 $518,390 $601,656 $571,872 $102,978 $264,644 $0 $280,954 $0 $56,552 
 
3 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$632,668 $615,832 
$67,203 $593,455 $1,102,212 $604,226 
$0 $0 $0 $467,486 $28,515 
 
Wednesday, April 23, 2014 
 
Page 1 of 1 
 
 2013 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 ($) 8,627,458,433 7,183,293,616 1,444,164,817 
Amount ($) 7,183,293,616 3,313,877,370 2,710,178,740 
603,698,630 
1,658,689,709 645,834,639 
1,012,855,070 
373,080,481 40,883,985 
246,200,249 39,518,084 38,773,641 7,704,522 
142,234,545 
476,431,841 238,610,563 181,200,349 
56,620,930 
1,218,979,668 354,749,550 864,230,118 
1,444,164,817 1,073,610,050 
590,071 503,632 36,636,971 189,676,133 143,147,960 
 
Per capita amount ($) 
927.37 772.13 155.23 
Per capita amount ($) 
772.13 356.21 291.32 
64.89 
178.29 69.42 
108.87 
40.10 4.39 
26.46 4.25 4.17 0.83 
15.29 
51.21 25.65 19.48 
6.09 
131.03 38.13 92.90 
155.23 115.40 
0.06 0.05 3.94 20.39 15.39 
 
Percent of total 100.0% 83.3% 16.7% 
Percent of total 83.3% 38.4% 31.4% 
7.0% 
19.2% 7.5% 
11.7% 
4.3% 0.5% 2.9% 0.5% 0.4% 0.1% 
1.6% 
5.5% 2.8% 2.1% 0.7% 
14.1% 4.1% 
10.0% 
16.7% 12.4% 
0.0% 0.0% 0.4% 2.2% 1.7% 
 
B - 1 
 
 2013 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 ($) 8,352,285,700 6,652,799,233 1,425,249,079 
274,237,388 
Amount ($) 
6,652,799,233 1,176,044,376 
613,054,087 2,066,809,122 
138,081,149 519,648,430 303,051,845 
56,108,692 438,041,744 
352,456 411,515,334 930,091,997 
1,425,249,079 1,055,658,859 
0 355,406 15,335,900 199,250,733 154,648,180 
274,237,388 
 
Per capita amount ($) 
897.79 715.11 153.20 
29.48 
Per capita amount ($) 
715.11 126.41 
65.90 222.16 
14.84 55.86 32.58 
6.03 47.09 
0.04 44.23 99.98 
153.20 113.47 
0.00 0.04 1.65 21.42 16.62 
29.48 
 
Percent of total 
100.0% 79.7% 17.1% 3.3% 
Percent of total 
79.7% 14.1% 
7.3% 24.7% 
1.7% 6.2% 3.6% 0.7% 5.2% 0.0% 4.9% 11.1% 
17.1% 12.6% 
0.0% 0.0% 0.2% 2.4% 1.9% 
3.3% 
 
B - 2 
 
 2013 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 ($) 6,694,514,744 3,786,636,845 1,680,831,096 
554,452,391 529,885,550 142,708,862 
740,821,577 91,599,000 
183,661,604 74,413,615 72,561,896 
318,585,461 
1,038,169,648 217,545,710 321,415,905 60,866,992 100,640,238 337,700,803 
6,395,865,942 3,660,690,135 1,543,076,795 
568,051,090 502,207,943 121,839,979 
274,237,388 159,194,137 
71,120,989 18,854,606 22,696,634 
2,371,022 
Amount ($) 6,344,796,814 
235,500,389 1,006,134,910 5,103,161,515 
 
Per capita amount ($) 
719.59 407.03 180.67 
59.60 56.96 15.34 
79.63 9.85 
19.74 8.00 7.80 
34.24 
111.59 23.38 34.55 6.54 10.82 36.30 
687.49 393.49 165.87 
61.06 53.98 13.10 
29.48 17.11 
7.64 2.03 2.44 0.25 
Per capita amount ($) 
682.00 25.31 
108.15 548.54 
 
B - 3 
 
Percent of total 100.0% 
56.6% 25.1% 
8.3% 7.9% 2.1% 
100.0% 12.4% 24.8% 10.0% 9.8% 43.0% 
100.0% 21.0% 31.0% 5.9% 9.7% 32.5% 
100.0% 57.2% 24.1% 8.9% 7.9% 1.9% 
100.0% 58.0% 25.9% 6.9% 8.3% 0.9% 
Percent of total 100.0% 
3.7% 15.9% 80.4% 
 
 2013 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 ($) 7,074,753,686 3,527,228,958 3,547,524,728 
Amount ($) 3,527,228,958 
966,088,410 874,642,809 
91,445,601 
813,944,619 493,660,097 320,284,523 
625,018,260 76,583,711 
156,553,937 113,436,905 269,528,439 
8,915,268 
193,317,943 
387,207,827 85,254,982 
136,943,234 165,009,612 
541,651,899 211,788,509 329,863,390 
3,547,524,728 1,370,755,248 
833,073,299 286,587,074 624,290,581 256,827,564 175,990,963 
 
Per capita amount ($) 
2,089.63 1,041.82 1,047.81 
Per capita amount ($) 
1,041.82 285.35 258.34 27.01 
240.41 145.81 
94.60 
184.61 22.62 46.24 33.51 79.61 2.63 
57.10 
114.37 25.18 40.45 48.74 
159.98 62.55 97.43 
1,047.81 404.87 246.06 84.65 184.39 75.86 51.98 
 
Percent of total 100.0% 49.9% 50.1% 
Percent of total 49.9% 13.7% 12.4% 
1.3% 
11.5% 7.0% 4.5% 
8.8% 1.1% 2.2% 1.6% 3.8% 0.1% 
2.7% 
5.5% 1.2% 1.9% 2.3% 
7.7% 3.0% 4.7% 
50.1% 19.4% 11.8% 
4.1% 8.8% 3.6% 2.5% 
 
C - 1 
 
 2013 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 ($) 7,466,858,921 3,137,543,624 3,838,181,868 
491,133,430 
Amount ($) 
3,137,543,624 627,028,954 51,046,216 
1,226,864,085 140,208,755 40,266,485 185,319,691 36,159,263 276,642,049 36,403,460 100,082,956 417,521,709 
3,838,181,868 1,544,186,353 
674,996,818 308,397,985 885,956,103 238,697,654 185,946,956 
491,133,430 
 
Per capita amount ($) 
2,214.17 930.39 
1,138.15 145.64 
Per capita amount ($) 
930.39 185.94 
15.14 363.81 
41.58 11.94 54.95 10.72 82.03 10.79 29.68 123.81 
1,138.15 457.90 200.16 91.45 262.72 70.78 55.14 
145.64 
 
Percent of total 
100.0% 42.0% 51.4% 6.6% 
Percent of total 
42.0% 8.4% 0.7% 
16.4% 1.9% 0.5% 2.5% 0.5% 3.7% 0.5% 1.3% 5.6% 
51.4% 20.7% 
9.0% 4.1% 11.9% 3.2% 2.5% 
6.6% 
 
C - 2 
 
 2013 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 ($) 10,301,188,293 
7,466,068,797 746,718,771 
1,531,672,284 520,858,608 35,869,833 
1,460,981,678 1,197,046,014 
79,712,678 95,593,482 48,052,436 40,577,069 
1,162,433,353 801,362,565 67,853,081 167,075,692 88,174,165 37,967,850 
10,592,577,102 7,861,752,246 738,160,057 1,473,111,494 482,598,504 36,954,800 
491,133,430 387,807,281 
29,970,081 53,754,047 18,925,990 
676,031 
Amount ($) 6,649,606,341 
806,909,789 928,631,250 4,914,065,303 
 
Per capita amount ($) 3,054.65 2,213.94 
221.43 454.19 154.45 
10.64 
433.23 354.96 
23.64 28.35 14.25 12.03 
344.70 237.63 
20.12 49.54 26.15 11.26 
3,141.05 2,331.27 
218.89 436.83 143.11 
10.96 
145.64 115.00 
8.89 15.94 
5.61 0.20 
Per capita amount ($) 1,971.83 
239.28 275.37 1,457.18 
 
C - 3 
 
Percent of total 100.0% 
72.5% 7.2% 
14.9% 5.1% 0.3% 
100.0% 81.9% 5.5% 6.5% 3.3% 2.8% 
100.0% 68.9% 5.8% 14.4% 7.6% 3.3% 
100.0% 74.2% 7.0% 13.9% 4.6% 0.3% 
100.0% 79.0% 6.1% 10.9% 3.9% 0.1% 
Percent of total 100.0% 
12.1% 14.0% 73.9% 
 
 2013 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 ($) 897,656,567 691,296,160 206,360,407 
Amount ($) 691,296,160 212,243,820 168,038,712 
44,205,108 
188,486,551 129,783,819 
58,702,732 
79,982,797 9,792,800 
24,343,201 11,466,075 33,197,112 
1,183,609 
27,102,814 
78,766,594 31,427,389 42,407,380 
4,931,825 
104,713,584 44,602,311 60,111,273 
206,360,407 121,498,650 
0 0 23,904,656 44,060,481 16,896,620 
 
Per capita amount ($) 
1,692.25 1,303.22 
389.03 
Per capita amount ($) 
1,303.22 400.12 316.78 83.33 
355.33 244.67 110.67 
150.78 18.46 45.89 21.62 62.58 2.23 
51.09 
148.49 59.25 79.95 9.30 
197.40 84.08 
113.32 
389.03 229.05 
0.00 0.00 45.06 83.06 31.85 
 
Percent of total 100.0% 77.0% 23.0% 
Percent of total 77.0% 23.6% 18.7% 
4.9% 
21.0% 14.5% 
6.5% 
8.9% 1.1% 2.7% 1.3% 3.7% 0.1% 
3.0% 
8.8% 3.5% 4.7% 0.5% 
11.7% 5.0% 6.7% 
23.0% 13.5% 
0.0% 0.0% 2.7% 4.9% 1.9% 
 
D - 1 
 
 2013 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 ($) 984,258,165 641,158,615 295,640,382 
47,459,168 
Amount ($) 
641,158,615 107,198,554 
38,405,299 231,779,480 
32,468,562 22,735,610 31,439,160 
2,539,207 35,995,960 
0 19,585,313 119,011,470 
295,640,382 173,771,985 
0 0 35,608,857 46,223,660 40,035,880 
47,459,168 
 
Per capita amount ($) 
1,855.51 1,208.70 
557.34 89.47 
Per capita amount ($) 
1,208.70 202.09 72.40 436.95 61.21 42.86 59.27 4.79 67.86 0.00 36.92 224.36 
557.34 327.59 
0.00 0.00 67.13 87.14 75.48 
89.47 
 
Percent of total 
100.0% 65.1% 30.0% 4.8% 
Percent of total 
65.1% 10.9% 
3.9% 23.5% 
3.3% 2.3% 3.2% 0.3% 3.7% 0.0% 2.0% 12.1% 
30.0% 17.7% 
0.0% 0.0% 3.6% 4.7% 4.1% 
4.8% 
 
D - 2 
 
 2013 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 ($) 982,968,792 871,020,857 
42,500,000 50,722,254 18,725,681 
0 
57,410,037 44,215,000 11,690,000 
712,459 136,114 656,464 
26,242,720 17,389,873 
5,000,000 2,718,307 
478,076 656,464 
1,014,136,109 897,845,984 49,190,000 48,716,406 18,383,719 0 
47,459,168 44,391,266 
1,532,318 1,436,421 
95,783 3,380 
Amount ($) 692,512,969 
42,744,507 126,539,831 523,228,632 
 
Per capita amount ($) 1,853.08 1,642.04 
80.12 95.62 35.30 
0.00 
108.23 83.35 22.04 1.34 0.26 1.24 
49.47 32.78 
9.43 5.12 0.90 1.24 
1,911.84 1,692.61 
92.73 91.84 34.66 
0.00 
89.47 83.69 
2.89 2.71 0.18 0.01 
Per capita amount ($) 1,305.52 
80.58 238.55 986.38 
 
D - 3 
 
Percent of total 100.0% 
88.6% 4.3% 5.2% 1.9% 0.0% 
100.0% 77.0% 20.4% 1.2% 0.2% 1.1% 
100.0% 66.3% 19.1% 10.4% 1.8% 2.5% 
100.0% 88.5% 4.9% 4.8% 1.8% 0.0% 
100.0% 93.5% 3.2% 3.0% 0.2% 0.0% 
Percent of total 100.0% 
6.2% 18.3% 75.6% 
 
 2013 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2012 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 Yes 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 No June 30 Yes December 31 Yes December 31 No 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 
 
2012 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 Yes September 30 Yes June 30 Yes December 31 Yes June 30 No 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 
 
 2013 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2012 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 No December 31 Yes December 31 Yes September 30 Yes September 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 No 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 
 
2012 Fiscal Year 
End Month 
 
Yes December 31 Yes June 30 Yes September 30 No December 31 Yes December 31 No October 31 Yes June 30 Yes December 31 Yes September 30 No December 31 Yes June 30 Yes March 31 No 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 No September 30 Yes December 31 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 
 
 2013 Local Government Finance Highlights Report 
 
Government 
 
Appendix E: Index to Governments Included in this Report 
 
Filed RLGF Report as Required 
 
2012 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 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes September 30 Yes June 30 Yes September 30 Yes June 30 
No December 31 No June 30 No December 31 No September 30 No December 31 No December 31 No December 31 No October 31 No December 31 No December 31 No December 31 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No December 31 No June 30 No December 31 No June 30 No December 31 
 
23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 
 
Filed RLGF Report as Required 
No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No 
 
2012 Fiscal Year 
End Month 
June 30 June 30 December 31 June 30 June 30 April 30 September 30 June 30 December 31 June 30 December 31 April 30 September 30 June 30 June 30 September 30 June 30 June 30 September 30 June 30 December 31 January 31 December 31 December 31 December 31 June 30 December 31 December 31 June 30 December 31 December 31 December 31 March 31 December 31 December 31 June 30 December 31 
 
* Consolidated county/city government 
 
E- 3 
 
 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 
 
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 
 
No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No December 31 No June 30 No June 30 No December 31 No June 30 No June 30 No June 30 No May 31 No June 30 No September 30 No December 31 No December 31 No December 31 No June 30 No June 30 No December 31 No September 30 No December 31 No September 30 No December 31 No December 31 No June 30 No June 30 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 No December 31 No 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 
No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No 
 
Fiscal Year End Month 
September 30 June 30 December 31 December 31 December 31 December 31 June 30 June 30 June 30 June 30 December 31 December 31 June 30 December 31 September 30 June 30 December 31 June 30 December 31 June 30 July 31 June 30 December 31 June 30 December 31 June 30 December 31 December 31 December 31 December 31 September 30 December 31 September 30 June 30 June 30 December 31 December 31 
 
* Consolidated county/city government 
 
E- 4 
 
 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 
 
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 
 
No December 31 No June 30 No June 30 No June 30 No July 31 No August 31 No December 31 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No May 31 No June 30 No June 30 No June 30 No June 30 No June 30 No December 31 No June 30 No December 31 No December 31 No June 30 No June 30 No June 30 No December 31 No August 31 No June 30 No June 30 No June 30 No December 31 No December 31 No 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 
 
Fiscal Year End Month 
 
No June 30 No December 31 No December 31 No December 31 No December 31 No September 30 No December 31 No August 31 No July 31 No December 31 No June 30 No December 31 No June 30 No December 31 No June 30 No December 31 No June 30 No December 31 No September 30 No December 31 No December 31 No December 31 No June 30 No December 31 No June 30 No February 28 No December 31 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No September 30 No September 30 No September 30 No December 31 
 
* Consolidated county/city government 
 
E- 5 
 
 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 
 
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 
 
No August 31 No September 30 No June 30 No June 30 No December 31 No December 31 No June 30 No June 30 No December 31 No December 31 No September 30 No June 30 No June 30 No December 31 No December 31 No December 31 No June 30 No June 30 No June 30 No June 30 No June 30 No June 30 No December 31 No June 30 No October 31 No June 30 No December 31 No June 30 No December 31 No December 31 No June 30 No June 30 No December 31 No December 31 No June 30 No 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 
 
Fiscal Year End Month 
 
No September 30 No September 30 No December 31 No June 30 No June 30 No December 31 No December 31 No December 31 No December 31 No December 31 No June 30 No September 30 No December 31 No December 31 No September 30 No December 31 No September 30 No December 31 No December 31 No September 30 No June 30 No December 31 No December 31 No December 31 No December 31 No August 31 No December 31 No June 30 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 
 
 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 
 
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 Madison 294 Manassas 295 Manchester 296 Mansfield 297 Marietta 298 Marshallville 299 Martin 300 Maxeys 301 Maysville 302 McCaysville 303 McDonough 304 McIntyre 305 McRae 306 Meansville 307 Meigs 308 Menlo 309 Metter 310 Midville 311 Midway 312 Milan 313 Milledgeville 314 Millen 315 Milner 316 Milton 317 Mitchell 318 Molena 
 
No June 30 No June 30 No December 31 No June 30 No December 31 No June 30 No December 31 No July 31 No June 30 No December 31 No December 31 No June 30 No December 31 No June 30 No December 31 No June 30 No June 30 No December 31 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No December 31 No June 30 No September 30 No December 31 No December 31 No December 31 No June 30 No June 30 No December 31 No September 30 No December 31 No December 31 
 
319 Monroe 320 Montezuma 321 Monticello 322 Montrose 323 Moreland 324 Morgan 325 Morganton 326 Morrow 327 Morven 328 Moultrie 329 Mount Airy 330 Mount Vernon 331 Mount Zion 332 Mountain City 333 Mountain Park 334 Nahunta 335 Nashville 336 Nelson 337 Newborn 338 Newington 339 Newnan 340 Newton 341 Nicholls 342 Nicholson 343 Norcross 344 Norman Park 345 North High Shoa 346 Norwood 347 Nunez 348 Oak Park 349 Oakwood 350 Ochlocknee 351 Ocilla 352 Oconee 353 Odum 354 Offerman 355 Oglethorpe 
 
Filed RLGF Report as Required 
No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No 
 
Fiscal Year End Month 
December 31 September 30 June 30 December 31 December 31 June 30 June 30 June 30 June 30 September 30 December 31 December 31 September 30 December 31 June 30 June 30 July 31 June 30 December 31 December 31 December 31 December 31 June 30 June 30 December 31 December 31 June 30 June 30 June 30 December 31 December 31 December 31 June 30 December 31 June 30 June 30 December 31 
 
* Consolidated county/city government 
 
E- 7 
 
 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 
 
356 Oliver 357 Omega 358 Orchard Hill 359 Oxford 360 Palmetto 361 Parrott 362 Patterson 363 Pavo 364 Payne City 365 Peachtree City 366 Pearson 367 Pelham 368 Pembroke 369 Pendergrass 370 Perry 371 Pine Lake 372 Pine Mountain 373 Pinehurst 374 Pineview 375 Pitts 376 Plains 377 Plainville 378 Pooler 379 Port Wentworth 380 Portal 381 Porterdale 382 Poulan 383 Powder Springs 384 Pulaski 385 Quitman 386 Ranger 387 Ray City 388 Rayle 389 Rebecca 390 Register 391 Reidsville 392 Remerton 
 
No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No September 30 No December 31 No June 30 No December 31 No December 31 No June 30 No December 31 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 No December 31 No June 30 No June 30 No December 31 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 No June 30 No June 30 No March 31 
 
393 Rentz 394 Resaca 395 Rest Haven 396 Reynolds 397 Rhine 398 Riceboro 399 Richland 400 Richmond Hill 401 Riddleville 402 Rincon 403 Ringgold 404 Riverdale 405 Riverside 406 Roberta 407 Rochelle 408 Rockmart 409 Rocky Ford 410 Rome 411 Roopville 412 Rossville 413 Roswell 414 Royston 415 Rutledge 416 Sale City 417 Sandersville 418 Sandy Springs 419 Santa Claus 420 Sardis 421 Sasser 422 Savannah 423 Scotland 424 Screven 425 Senoia 426 Shady Dale 427 Sharon 428 Sharpsburg 429 Shellman 
 
Filed RLGF Report as Required 
 
Fiscal Year End Month 
 
No January 31 No April 30 No December 31 No June 30 No December 31 No June 30 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No June 30 No September 30 No December 31 No June 30 No June 30 No December 31 No December 31 No September 30 No June 30 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No September 30 No June 30 No December 31 No November 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 Shiloh 431 Siloam 432 Sky Valley 433 Smithville 434 Smyrna 435 Snellville 436 Social Circle 437 Soperton 438 Sparks 439 Sparta 440 Springfield 441 St. Marys 442 Stapleton 443 Statesboro 444 Statham 445 Stillmore 446 Stockbridge 447 Stone Mountain 448 Sugar Hill 449 Summertown 450 Summerville 451 Sumner 452 Sunny Side 453 Surrency 454 Suwanee 455 Swainsboro 456 Sycamore 457 Sylvania 458 Sylvester 459 Talbotton 460 Talking Rock 461 Tallapoosa 462 Tallulah Falls 463 Talmo 464 Tarrytown 465 Taylorsville 466 Temple 
 
No December 31 No December 31 No December 31 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No April 30 No December 31 No June 30 No June 30 No June 30 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No June 30 No December 31 No December 31 No December 31 No June 30 No November 30 No June 30 No December 31 No June 30 No December 31 No December 31 No August 31 No June 30 No June 30 No December 31 No December 31 No December 31 
 
467 Tennille 468 Thomaston 469 Thomasville 470 Thomson 471 Thunderbolt 472 Tifton 473 Tiger 474 Tignall 475 Toccoa 476 Toomsboro 477 Trenton 478 Trion 479 Tunnel Hill 480 Turin 481 Twin City 482 Ty Ty 483 Tybee Island 484 Tyrone 485 Unadilla 486 Union 487 Union Point 488 Uvalda 489 Valdosta 490 Varnell 491 Vernonburg 492 Vidalia 493 Vidette 494 Vienna 495 Villa Rica 496 Waco 497 Wadley 498 Waleska 499 Walnut Grove 500 Walthourville 501 Warm Springs 502 Warner Robins 503 Warrenton 
 
Filed RLGF Report as Required 
 
Fiscal Year End Month 
 
No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No September 30 No June 30 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No June 30 No September 30 No August 31 No September 30 No December 31 No June 30 No December 31 No December 31 No December 31 No June 30 No September 30 No March 31 No February 28 No December 31 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 
 
* Consolidated county/city government 
 
E- 9 
 
 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 
 
504 Warwick 505 Washington 506 Watkinsville 507 Waverly Hall 508 Waycross 509 Waynesboro 510 West Point 511 Whigham 512 White 513 White Plains 514 Whitesburg 515 Willacoochee 516 Williamson 517 Winder 518 Winterville 519 Woodbine 520 Woodbury 521 Woodland 522 Woodstock 523 Woodville 524 Woolsey 525 Wrens 526 Wrightsville 527 Yatesville 528 Young Harris 529 Zebulon 
 
No June 30 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No August 31 No December 31 No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No December 31 No December 31 No December 31 
 
Filed RLGF Report as Required 
 
Fiscal Year End Month 
 
* Consolidated county/city government 
 
E - 10 
 
 2012 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: 
 
$164,757,758 $43,686,718 
$129,182,163 $58,130,860 $9,689,822 $24,078,557 $11,466,075 $32,916,158 $1,183,609 $27,046,262 
 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$30,794,721 $41,791,548 
$4,864,622 $44,008,856 $59,009,061 $120,894,424 
$0 $0 $23,904,656 $43,592,995 $16,868,105 
 
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 
$3,280,954 $518,390 $601,656 $571,872 $102,978 $264,644 $0 $280,954 $0 $56,552 
 
3 
State InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: 
 
$632,668 $615,832 
$67,203 $593,455 $1,102,212 $604,226 
$0 $0 $0 $467,486 $28,515 
 
Wednesday, April 23, 2014 
 
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