Georgia local government finances. Municipal and county fiscal planning guide 1984-1985

Ii GEORGIA
LOCAL GOVERNMENT FINANCES:
[ 198 4 - 8~ MUNICIPAL AND COUNTY
. FISCAL PLANNING GUIDE0/

Recei ved
JAN :3 1 1986
D O C U M E r~ TS
UGA LIB (ARiES

I I'\

c0

Prepared by

l /GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS

Jim Higdon, Commissioner

Q) INTERGOV ERNM ENTA L ASSISTANCE DIVISION

40 Marietta sr.. N.w. , Suite 800
Atlanta, Georgia 30303 July, 1984

ACKNOWLEDGEMENTS
The Georg ia Department of Commun ity Affairs gratefully acknowledges the cooperation of city and county officials in returning the survey forms from wh ich the data in this report was derived. The Department also expresses its appreciation to the following organizations and agencies, which contributed to the report design , or to the collection , analysis, and processing of financial data:
Area Plann ing and Development Comm issions
Association County Commissioners of Georgia
Bureau of the Census, U.S. Department of Commerce
Georg ia Department of Audits
Georgia Department of Education
Georgia Department of Human Resources
Georgia Department of Revenue
Georg ia Mun icipal Association
Georgia Society of Certified Public Accountants
Office of Revenue Shar ing, U.S. Department of Treasury
Un iversity of Georgia, Carl Vinson Institute of Government

TABLE OF CONTENTS
Page

INTRODUCTION

.

USING THIS REPORT

1

MUNICIPAL FINANCE SECTION

Municipal Financial Highl ights

5

Glossary ... . . .. .. . . . . . ... ... .. . . . .. .. .. .. .... . .. . . . . . . .. .. .. 7

Municipal Totals Tables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Group A Tables

15

Group B Tables

21

Group C Tables

27

Group D Tables

33

Group E Tables

39

Group F Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 45

Group G Tables

51

Group H Tables

57

COUNTY FINANCE SECTION

County Financial Highlights

63

Glossary

65

County Totals Tables

67

Group A Tables

73

Group B Tables

79

Group C Tables

85

Group D Tables

91

Group E Tables

97

Group F Tables

103

APPENDIX

Appendix A --- Data Categories

109

Append ix B --- Mun icipalities, Population and Group

113

Appendix C -- - Counties, Population and Group

119

INTRODUCTION
Local government is big business in Georgia . Cities and counties combined take in and spend about $3 billion a year, have outstanding debt of $2 billion, and paid out $30 million in interest in FY 1982-83.
The "boards of directors" of the local government "enterprise" are the elected officials of 159 counties and more than 500 cities. Every official makes decisions concerning revenue-raising, public spending, and borrowing. The allocation of scarce finances to competing local needs faces every locality and every elected official.
In most budgeting sessions questions are eventually raised about how much was spent for this item last year, or where the additional revenue will come from to support that program . Georgia Local Government
Finances: 1984-85 Municipal and County Fiscal Planning Guide helps
local officials ask many more questions and get many more answers.
The Fiscal Planning Guide conta ins data , not advice, with which local governments can compare their financial pictures with other m un icipa lities or counties . For the f irst t ime loca I officia Is ca n ask, and get answers to, such questions as : "What percentage of our revenues come from property taxes, and howdo we compare with cities of our size? ......How much do counties like ours usually spend on publ ic safety, or hospitals? ...What's the normal debt load for other localities?"
The Georgia Department of Community Affairs publishes two companion reports on local finances. The first, Georgia Local Government Finances: An Overview is prepared prior to each session of the General Assembly and delivered to the Governor and General
Assembly. The Overview, required by state law, gives state lawmakers a
status report and basic data about city and county government finance . Anyone wanting the " big picture" should refer to the Overview.
The second report published annually is designed more for local elected officials and administrators. Georgia Local Government
Finances: 1984-85 Municipal and County Fiscal Planning Guide goes
into more depth than the Overview, at least in terms of data presented, if not analysis. The Fiscal Planning Guide is also useful asa compendium of statistical facts about local finance . This is the first time the Fiscal Planning Guide has been published, although a similar report accompanied the Overview report last year. It was entitled Georgia
Local Government Finances, 1982: A Statistical Summary.

As late as 1979 Georgia was one of just three states with no laws requiring cities and counties to conduct audits or prepare financial reports. In 1980 the Georgia General Assembly enacted the Local Government Financial Management Standards Act (Act 1405, Georgia Laws, 1980, p. 1738), placing financial management requirements on localities. The Act also required the Department of Community Affairs to pr epare an a nnual report on local government finances, for presentation to the Governor and General Assembly by December 1 each year . A 1984 amendment changed the submission date to January 15, beginning in 1985 .
The information used to prepare reports in the Georgia Local Government Finances series is collected through a comprehensive survey of eve ry city and county government in the state. Only general purpose local governments are surveyed , excluding such entities as school bonds. The survey is the result of a cooperative agreement between the State of Georgia and the U. S. Bureau ofthe Census. Survey results are provided to Census for its nationwide reports on local government, and to the U. S. Department of the Treasury, Office of Revenue Sharing. Survey data is used by Treasury to establish annual levels of Revenue Sharing funding for local governments during the following year.
The annual survey of local finances obtains data for the most recent fisccal year ending between July 1 and June 30. Data for th is repo rt isfor the local fiscal year ending between July 1, 1982 and June 30, 1983. Thus the data reported does not conform to a spec ific 12-month calendar period, as local governments have varying fiscal years. Survey responses are not audited responses, necessitating a degree of caution in the analysis and interpretation of results . Also, local governments use different accounting systems. Consequently, certain data requested in the survey may not be obtainable from local accounts and records.
*********
Both the Overview report, published in December, 1983, and the Fiscal Planning Guide are available upon request from the Georg ia Department of Community Affairs.
Local governments wishing to obta in printouts of the 12 comparison tables containing data for their own jurisdictions may request the printouts from DCA.
To get either a report or a pr intout, please contact:
Lynn Thornton, Assistant Commissioner Georg ia Department of Community Affairs
8th Floor, 40 Marietta Street, N.W. Atlanta, Georgia 30303 Ph. (404) 656-5526
ii

USING THIS REPORT
COMPARING LOCAL FINANCES
Local governments should have little difficulty using this report . To compare the fina nces of a particular municipality or county with those of comparab le size, the following steps are necessary:
STEP 1 . Determine the population group of your municipality or county.
Appendix B lists mun ic ipalities alphabetically, along with their 1980 population and population group to wh ich they belong (AB , through H). Appendix C has the same inf orm ati on for counties.
STEP 2 . Locate in the report the set of 12 data tables for your jurisdiction's size group.
Each mun icipal and county size group has a set of 12 tables . The Municipal and County Sections of the re port each contain the 12 tables for mun icipal (or county) totals, then repeat the same . tab les for each size group. Pages conta in ing the group tables are clear ly marked in the upper right hand corner of the page . For example , M - B-1 means municipal population group B, first page of group B tables. C - D - 3 means county population group D, third page of group D tables.
STEP 3 . Examine the 12 tables for your population group and assemble your local government data for comparison.
Compiling local data for comparisons may present some problems if audits and other local records are ut ilized. Therefore, two alternatives are suggested :
Best alternative : Request DCA to provide you w ith a computer pri nto ut of the 12 tables fo r your jurisdiction , so d irect compar isons may be made easily. (See Introd uction for request instructions).

Second best alternative: Compile the data from your copy of the DCA finance survey, as completed in 1983 and submitted to DCA. Appendix A of this report provides the structure of data categories to be used in fitting your survey data to the 12 tables.
A WORD ABOUT THE TABLES
A set of twelve tables forms the core of this report. The same twelve tables are used for municipal and county totals (all cities a nd all counties) and for each population group. Municipal and county tables differ slightly, but contain approximately the same information.
Tables 1 through 4 are revenue tables . Tables 5 and 6 depict operating expenditure data, Table 7 capital expenditures. Table 8 and 9 deal with debts and assets. Table 10 has inf ormat ion about utilityfinances. Finally Table 11 presents a detailed listing of all revenue sources in rank order; Table 12 does the same for detailed expenditures.
The ya rdsticks used (per capita, average a mount, etc .) were specifically selected as the most appropriate for comparing the finances of one jurisdiction with those of similar size .
Each set of tables is preceeded by a profile of that group -- number of localities in the group, population range, and total population of the group. HIGHLIGHTS AND DATA ANALYSIS
Both the Municipal and County sections contain a brief summary of important points, entitled Municipal Financial Highlights and County Financial Highlights. The Highlights sections take information from each of the 12 tables (for munic ipal and county totals) and spotlight key information in each table. Highlights provide examples of the kind of ana lysis possible with each table . Creative analyses by local officials and others can go well beyond the cursory treatment in Highlights.
2

THE "FINE PRINT" Questions may arise as to the definition or use of a particular term .
Due to the absence of a "standard chart of accounts" for local government finance in Georgia, nomenclature often causes problems . Two features in this report are designed to minimize confusion .
First, Appendix A outlines the structure of local finances employed by the Department of Community Affairs. It shows what items combine to form larger categories or classes of data.
Second, both the municipal and county sections include a Glossary. Terms and usage likely to create misunderstanding, whether in the tables or in the Highlights, are explained.
Further definitions and clarifications are available upon request. The instructions received by local governments with the annual financial survey from DCA also contain specific instructions for accounting and reporting . FEEDBACK
The Department of Community Affairs is committed to providing pertinent information in a timelyfashionand usefulform. The Boardand staff of the Department encourage feedback on this report, in order to improve its content a nd utility each year.
Ideas on additional data, how to use the information, and ways to better serve Georgia's cities and counties would be appreciated.
3

MUNICIPAL FINANCES

Group
A
B C
0
E
F G H Totals

Popul ation Range

50,000 and Above

25 ,000 - 49 ,999

10,000 - 24,999

5,000 - 9,999

2,500 - 4,999

1,000 - 2,499

500 -

999

Less Than 500

All Municipalities

Page
15 21 27 33 39 45 51 57
9

MUNICIPAL FINANCIAL HIGHLIGHTS
(Interpreted from Municipal Totals, Tables 1 through 12)
Georgia municipalities had general revenues of over $950 million during their fiscal years ending in late 1982 or early 1983. This amounted to per capita general revenues close to $400. Almost half of all general revenue was from local taxes, over 30% from other local sources, and about 1/5 from other governments. (Table 1)
Property taxes were the #1 source of tax revenues, accounting for more than 1/5 of total general revenues . .Local option sales taxes rank second among tax sources and accountforalmost 10% oftotal municipal general revenue. (Table 2)
Use of money and property, ma inly interest on invested funds, is the #1 source of local non-tax revenue, and accounts for 11 % of all municipal general revenue. Service charges are second, bringing in about $36 per capita . (Table 3)
Per capita intergovernmental revenues are close to $85 per capita . Federal funds to municipalities account for 18% of general revenues, 5 times state and local intergovernmental revenues combined. (Table 4)
Genera I operating expenditures (non-capital expenditures) were close to $290 per capita for Georgia's municipalities. Public safety, municipal administration (including employee benefits), and public works were the top expenditure categories . (Table 5)
Looking at specific expenditures, the leading items were police and fire departments, ranking #1 and #2 respectively. Together police and fire accounted for 1/3 of total operating expenditures . (Table 6)
Municipal capital expenditures amounted to about $40 per capita (excluding utility system capital expenditures). Housing and streets/drainage were the leading capital expenditure categories. (Table 7)
Municipal bonded indebtedness at the end of the fiscal year was almost $600 per capita. Eighty percent of municipal debt was revenue bond debt, 20% general obligation . Municipalities paid out $38 per capita in interest on debt. (Table 8)
5

Of the state's 505 reporting municipalities, 137 reported having outstand ing general obligation debt. The average amount of G.O. debt for those 137 was $2.2 million. Revenue bond debt was reported by 259 municipalities; the average revenue bond debt: $4.4 million. Just 88 cities engaged in short-term borrowing during the fiscal year, the average amount incurred was $237 thousand. (Table 9)
Of the five basic municipal utilities, water and sewer systems are byfar the most common (415 municipalities reported water/sewer operations). Cities operating electric systems had the largest average revenues from those systems, $4.8 million . Though airport revenues and expenditures average substantial amounts, this amount is distorted by including Atlanta's Hartsfield International's revenues and expenditures, attributable to the City of Atla nta. (Table 10)
The top three municipal revenue items are utilities -- water/sewer, electric, and gas systems. These three revenue items account for more than 40% of total municipal revenue from 41 sources . Total municipal revenues for the 82-83 fiscal year were $1 .8 billion . Of the 41 revenue sources from which revenues were derived, 25 accounted for less than one percent of total revenues . (Table 11)
Four of the top five municipal expend iture items were utilities; the sole exception was police spending, ranking #4 of 32 expenditure items. Total city spending was $1.6 billion. The split between utility and nonutility spending during the year was just about 50% - 50%. (Table 12)
6

GLOSSARY
Amount ($): Total revenues or expenditures reported by all jurisdictions within the Group. Average Amount ($): Total amount reported by Group divided by number of jurisdictions reporting the item (rather than the total number of jurisdictions in the Group). General Capital Expenditures: Operating expenditures for all nonutility functions. General Obligation Bonds: Bonded indebtedness backed by the "full fa ith a nd credit" of the loca I government. General Operating Expenditures: Expenditures for current operations of aII non -utiIity fu nctions. General Revenues: All revenues except utility revenues and borrowed money. Interest Paid: Interest on outstanding debt paid during the fiscal year. Intergovernmental Revenue: Revenues received from other units or levels of government, incl ud ing grants and transfer payments to the local government. Per Capita Amount: Total amount divided by the 1980 population ofthe locality. Revenue Bonds: Bonded indebtedness backed by anticipated revenues derived from the project for which the money is borrowed . Short-term Debt: Indebtedness other than bonds, amortized within the calendar year in which borrowed. Use of Money and Property Revenues: Primarily interest on invested funds and, to a lesser extent, rents and royalties. Utilities: Water and/or sewer systems, electric systems, natural gas systems, public airports, and public transit systems .
7

TERMS USED IN TABLE 11 All Other Fees: All fees not listed elsewhere in Table 11 . Interest Earnings: Revenues derived from the investment of idle funds. Miscellaneous Taxes: Taxes not listed elsewhere in Table 11 . Other Charges: Service charges not listed elsewhere in Table 11. Other Licenses and Permits: Licenses and permits not listed elsewhere in Table 11. Qualifying Permits: Qualifying fees paid by candidates for public office . Water System Revenues: Includes water and/or sewer systems.
TERMS USED IN TABLE 12 Construction: Listed for non-utility capital construction. Included within the listed utility expenditures for ut ilities only. Education : City government spending on education only - excludes school board spending . Other Current Expenditures: Expenditures for current operations (noncapital expenditures) not listed elsewhere in Tab le 12. Payments Other Hospitals: Payments made by the loca I government to any hospital other than one operated by the local government. Water/System: Includes water and/or sewer systems.
8

MUNICIPAL GROUP = TOTAL NUMBER REPORTING = 505 POPULATION RANGE = ALL TOTAL POPULATION = 2417790

M-T-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

'l. OF TOTAL GENERAL REVENUES

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

451997703 293553063 209210339 954761105

$186.95 $121. 41
$86.53 $394.89

47.3'l. 30.7'l. 21.9'l. 100.0'l.

TABLE 2: DETAILED TAX REVENUES BY SOURCE

SOURCE

PER CAPITA AMOUNT ($)

'l. OF TOTAL GENERAL REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX FRANCHISE PAYMENTS MISC. OTHER

$89.83 $36.28 $19.55 $12.58
$3.16 $24.96
$0.58

22.7'l. 9.2'l. 5.0'l. 3.2% O.8'l. 6.3'l. 0.1'l.

TABLE 3: DETAILED LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

'l. OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

LICENSES/PERMITS SERVICE CHARGES FINES/FORFEITS USE MONEY & PROPERTY OTHER NON-TAX

51930617 86707045 27218924 106296159 21400318

$21.48 $35.86 $11. 26 $43.96
$8.85

5.4'l. 9.1'l. 2.9'l. 11.1'l. 2.2'l.

TABLE 4: DETAILED INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE
FEDERAL STATE OTHER LOCAL

'l. OF TOTAL PER CAPITA GENERAL AMOUNTS ($) REVENUES

$72.17 $10.46
$3.90

18.3'l.
2.6'l.
1. ox

9

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

M-T-2

CATEGORY

AMOUNT ($)

I. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY COURTS HEALTH/HUMAN SERVICE PUBLIC WORI<S HOUSING LEISURE SERVICES OTHER GENERAL
TOTAL G.O.E.

150821825 243591748
4858010 15483022 132687171 39604639 52636756 60256860 699940031

$62.38 $100.75
$2.01 $6.40 $54.88 $16.38 $21. 77 $24.92 $289.50

21.5% 34.8%
0.7% 2.2% 19.0% 5.7% 7.5% 8.6% 100.0%

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

I. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

POLICE FIRE STREETS/DRAINAGE PARKS/RECREATION GARBAGE/TRASH LANDFILL JAIL

$63.83 $33.88 $24.05 $18.22 $27.60
$3.16 $3.04

22.0% 11.7%
8.3% 6.3% 9.5% 1. 1I. 1. 0%

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM

PER CAPITA AMOUNT ($) EQUIPMENT, LAND & STRUCTURES CONSTRUCTION

POLICE FIRE STREETS/DRAINAGE GARBAGE/TRASH JAIL LANDFILL PARKS/RECREATTION HOUSING ALL OTHER
TOTAL CAPITAL

$3.07 $1.29 $1.81 $3.66 $0.09 $0.25 $0.83 $1.92 $3.82 $16.74

$0.53 $0.18 $4.11 $0.09 $1.75 $0.55 $1.59 $5.74 $9.05 $23.57

10

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY

GENERAL OBLIGATION

$127.33

REVENUE BOND

$470.95

SHORT-TERM l)EBT ISSUED

$8.64

INTEREST PAID

$38.36

ASSETS AT END OF FY SINKING FUNDS BOND FUNDS ALL OTHER FUNDS

$96.19 $38.51 $166.49

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER REPORTING

AVERAGE AMOUNT ($)

GENERAL OBLIGATION REVENUE

127

2424015

259

4396369

NUMBER

AVERAGE

REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

88

237371

M-T-3

11

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES
(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES )

M-T-4

TYPE OF UTILITY
SYSTEI'1
WA TER ~{ SEIIJER ELECTRIC GAS AIRPORT TRANSIT

NUMBER REPORTING
415 47 79 19

AVERAGE AMOUNT

REVENUES EXPENDITURES

736323 4839586 246.3899 4220478
589117

753300 4296725 2268823 4910985 1767394

12

TABLE 11: RANKING OF REVENUE SOURCES
TOTAL MUNICIPAL GROUPS

M-T-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 WATER SYSTEM REVENUES

1791804357 305573964

2 ELECTRIC SYSTEM REVENUES

228052542

3 GAS SYSTEM REVENUES 4 REAL & PERSONAL PROPERTY TAXES 5 FEDERAL INTERGOVT. REVENUES

220282073 195372731 174481315

6 INTEREST EARNINGS

98478878

7 LOCAL OPTION SALES TAX

87728745

8 AIRPORT REVENUES

80189089

9 FRANCHISE PAYMENTS TAXES

60351216

10 GARBAGE/TRASH COLLECTION CHARGES 48654456

11 ALCOHOLIC BEVERAGE TAXES

47265646

12 BUSINESS LICENSES

38191899

13 INSURANCE PREMIUMS TAXES 14 FINES/FORFEITS/FEES
15 STATE INTERGOVT. REVENUES

30420946 27218924 25291284

16 ALL OTHER FEES 17 OTHER CHARGES

19070245 14278393

18 PARKING FACILITIES REVENUES 19 LOCAL INTERGOVT. REVENUES

11242755 9437740

20 MOTOR VEHICLE TAXES

8996085

21 HOTEL-MOTEL TAX 22 PARKS/RECREATION CHARGES

7638099 6632335

23 ALCOHOLIC BEVERAGE LICENSES

6113723

24 PUBLIC UTILITIES TAXES

5357476

25 BLDG. PERMITS

5250635

26 INTANGIBLE TAXES 27 RENTS & ROYALTIES

4049196 3976354

28 RECEIPTS FROM SALE REAL PROPERTY 29 FIFA, PENALTIES

3840927 3184007

30 PUBLIC TRANSIT REVENUES

2945584

31 FIRE SERV SUBSCRIPTION FEES

2868376

32 OTHER LICENSES AND PERMITS

2341180

33 SPECIAL ASSESSMENTS 34 LANDFILL FEES 35 MISCELLANEOUS TAXES

2330073 1615219 1399385

36 CEMETERY FEES

1046580

37 AMBULANCE CHARGES

368531

38 MOBILE HOME TAXES

201096

39 QUALIFYING PERMITS

33180

40 RAILROAD EQUIPMENT TAX

33075

41 HOSPITAL CHARGES

400

100.00Y.
17.05Y. 12.73Y. 12.29Y.
10.90Y.
9.74Y. 5.50Y. 4.90Y. 4.48Y. 3.37Y. 2.72Y. 2.64Y. 2.13Y.
1.70Y. 1.52Y.
1. 41 Y.
1.06Y.
0.80Y. 0.63Y.
0.53Y.
0.50Y.
0.43Y. 0.37Y. 0.34Y.
0.30Y.
0.29Y. 0.23Y. 0.22Y. 0.21Y. 0.18Y. 0.16Y. 0.16Y. 0.13Y. 0.13Y.
0.09Y. 0.08Y. 0.06Y. 0.02Y. 0.01Y. O.OOY. O.OOY. O.OOY.

13

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
TOTAL MUNICIPAL GROUPS

M-T-6

EXPENDITURE

AMOUNT

PER CENT OF TOTAL EXPEND.

TOTAL EXPENDITURES 1 WATER/SEWER SYSTEM 2 ELECTRIC SYSTEM 3 GAS SYSTEM 4 POLICE DEPARTMENT 5 AIRPORT 6 FIRE DEPARTMENT 7 GARBAGE/TRASH COLLECTION 8 STREETS/DRAINAGE 9 EMPLOYEE BENEFITS 10 CONSTRUCTION (NON-UTILITY) 11 OTHER CURRENT EXPENDITURES 12 GENERAL ADMINISTRATION 13 PARKS/RECREATION 14 PURCHASE LAND/EQUIP/STRUCTURES 15 HOUSING/COMMUNITY DEVELOPMENT 16 FINANCIAL ADMINISTRATION 17 PUBLIC TRANSIT 18 EDUCATION 19 SOCIAL SERVICES 20 LIBRARIES 21 GENERAL MUNICIPAL BUILDINGS 22 LANDFILL 23 JAIL 24 GENERAL INSURANCE 25 BUILDING INSPECTION/REGULATION
26 MUNICIPAL COURT 27 MUNICIPAL HOSPITAL 28 PUBLIC WELFARE 29 PUBLIC HEALTH 30 AMBULANCE SERVICE 3 1 PARKING FACILITIES/METERS 32 PAYMENTS OTHER HOSPITALS

1601340812 312619313 201946075 179237050 154332597 93308707 81912108 66724527 58139000 57588014 56986997 50086304 47419075 44044656 40464668 33123705 30304847 16836971 10171556 9896418 8592100 8206448 7650185 7347043 7303441
6480934
4858010 2232410 1564278 1434253
332506 173459
23157

100.00'Y. 19.52'Y. 12.61'Y. 11.19'Y. 9.64'Y. 5.83'Y. 5.12'Y. 4.17'Y. 3.63'Y. 3.60'Y. 3.56'Y. 3.13'Y. 2.96'Y. 2.75'Y. 2.53'Y. 2.07'Y. 1.89'Y. 1.05'Y. 0.64'Y. 0.62'Y. O.54'Y. O.51'Y. 0.48'Y. O.46'Y. 0.46'Y.
0.40'Y.
0.30'Y.
o. 14'Y.
O. 10'Y. 0.09'Y. 0.02'Y. O.01'Y. O.OO'Y.

14

MUNICIPAL GROUP = A NUMBER REPORTING = 5 POPULATION RANGE = 50,000 AND ABOVE TOTAL POPULATION = 926944

M-A-1

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

TAXES LOCAL NON-TAX
INTERGOVERNMENTAL TOTAL G.R.

230982160 188135596 119392356 538510112

$249.19 $202.96 $128.80 $580.95

42.9% 34.9% 22.2% 100.0%

TABLE 2: DETAILED TAX REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL
AMOUNT ($) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX FRANCHISE PAYMENTS MISC. OTHER

$131.13 $42.51 $21.47 $18.41 $5.63 $29.93 $0.11

22.6% 7.3% 3.7% 3.2% 1. 0% 5.2% 0.0%

TABLE 3: DETAILED LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

LICENSES/PERMITS
SERVICE CHARGES FINES/FORFEITS USE MONEY & PROPERTY OTHER NON-TAX

29703229 51727196
9806233 82174999 14723939

$32.04 $55.80 $10.58 $88.65 $15.88

5.5% 9.6% 1. 8% 15.3% 2.7%

TABLE 4: DETAILED INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNTS ($) REVENUES

FEDERAL STATE OTHER LOCAL

$115.32 $10.44 $3.04

19.9% 1. 8% 0.5%

15

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

M-A-2

CATEGORY

AMOUNT ($)

'l. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HOUSING LEISURE SERVICES OTHER GENERAL
TOTAL G.O.E.

76364186 120559106
3925508 11268886 47428468 25423008 30821571 26225518 342016251

$82.38 $130.06
$4.23 $12.16 $51. 17 $27.43 $33.25 $28.29 $368.97

22.3'l. 35.2'l.
1. 1'l. 3.3'l. 13.9'l. 7.4'l. 9.0'l. 7.7'l. 100.0'l.

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

'l. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

POLICE FIRE STREETS/DRAINAGE PARKS/RECREATION GARBAGE/TRASH LANDFILL JAIL

$78.49 $44.63 $17.51 $26.67 $28.36
$5.28 $6.94

21.3'l. 12.1'l.
4.7'l. 7.2'l. 7.7'l. 1. 4'l. 1. 9'l.

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM

PER CAPITA AMOUNT ($) EQUIPMENT, LAND & STRUCTURES CONSTRUCTION

POLICE FIRE STREETS/DRAINAGE GARBAGE/TRASH JAIL LANDFILL PARKS/RECREATTION HOUSING ALL OTHER
TOTAL CAPITAL

$3.62 $1.28 $1.04 $5.07 $0.21 $0.15 $0.70 $3.48 $3.25 $18.81

$1.29 $0.27 $5.92 $0.00 $4.55 $1.30 $3.47 $7.47 $17.62 $41.90

16

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY

GENERAL OBLIGATION

$249.53

REVENUE BOND

$870.24

SHORT-TERM DEBT ISSUED

$6.47

INTEREST PAID

$72.16

ASSETS AT END OF FY SINKING FUNDS BOND FUNDS ALL OTHER FUNDS

$179.80 $64.06
$208.35

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER

AVERAGE

REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

5

46260233

5 161333012

NUMBER

AVERAGE

REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

1

*

* DATA WITHHELD, ONLY ONE JURISDICTION REPORTING

M-A-3

17

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES
(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

M-A-4

TYPE OF UTILITY
SYSTEM

NUMBER REPORTING

AVERAGE AMOUNT REVENUES EXPENDITURES

WATER 8< SEWER ELECTRIC GAS AIRPORT TRANSIT

3

45858963

42661829

1 .1.,. -'

* 24936559*

* 29175025*

2

817471

1485933

* DATA WITHHELD, ONLY ONE JURISDICTION REPORTING

18

TABLE 11: RANKING OF REVENUE SOURCES
MUNICIPAL GROUP A

M-A-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 WATER SYSTEM REVENUES 2 REAL ~ PERSONAL PROPERTY TAXES 3 FEDERAL INTERGOVT. REVENUES 4 INTEREST EARNINGS 5 AIRPORT REVENUES 6 LOCAL OPTION SALES TAX 7 ELECTRIC SYSTEM REVENUES 8 FRANCHISE PAYMENTS TAXES 9 GARBAGE/TRASH COLLECTION CHARGES 10 GAS SYSTEM REVENUES 11 BUSINESS LICENSES 12 ALCOHOLIC BEVERAGE TAXES 13 INSURANCE PREMIUM TAXES 14 ALL OTHER FEES 15 OTHER CHARGES 16 PARKING FACILITIES REVENUES 17 FINES/FORFEITS/FEES 18 STATE INTERGOVT. REVENUES 19 HOTEL-MOTEL TAX 20 PARKS/RECREATION CHARGES 21 ALCOHOLIC BEVERAGE LICENSES 22 BUILDING PERMITS 23 LOCAL INTERGOVT. REVENUES 24 INTANGIBLE TAXES 25 RENTS & ROYALTIES 26 FIFA, PENALTIES 27 MOTOR VEHICLE TAXES 28 PUBLIC TRANSIT REVENUES 29 OTHER LICENSES AND PERMITS 30 SPECIAL ASSESSMENTS 3 1 PUBLIC UTILITIES TAXES 32 LANDFILL FEES ~~ RECEIPTS FROM SALE REAL PROPERTY 34 FIRE SERV SUBSCRIPTION FEES 35 AMBULANCE CHARGES 36 CEMETERY FEES 37 MISCELLANEOUS TAXES 38 MOBILE HOME TAXES 3 9 QUALIFYING PERMITS 40 RAILROAD EQUIPMENT TAX 41 HOSPITAL CHARGES

809566462 137576888 113432593 106896779
79420737 74809677 39404173 34978446 27740138 22804403 22056398 21717628 19902032 17066988 13102193 12751256 10361982'
9806233 9673894 5220956 3993848 3371134 2983760 2821683 2813921 2330606 2080395 1993056 1634941 1622556 1621746 1205836
929413 423656 388418 293183 204693
97502 2457C)
8151
o o

100.00'/. 16.99'/. 14.01'/. 13.20'/. 9.81'/. 9.24'/. 4.87'/. 4.32'/. 3.43% 2.82'/. 2.72'/. 2.68'/. 2.46'/.
2. II'/. 1.62'/. 1. 58'/. 1.28'/. 1. 21 '/. 1.19'/. 0.64'/. 0.49'/. 0.42'/. 0.37'/. 0.35'/. 0.35'/. 0.29'/. 0.26'/. O.25'/. 0.20'/. O.20'/. 0.20'/.
o. 15'/.
0.11'/. 0.05'/. 0.05'/. 0.04'/. O. 03'/. O.Ol'/. O.OO'/. O.OO'/. O.OO'/. O.OO'/.

19

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
MUNICIPAL GROUP A

M-A-6

EXPENDITURE
TOTAL EXPENDITURES 1 WATER/SEWER SYSTEM L AIRPORT ~ POLICE DEPARTMENT 4 EMPLOYEE BENEFITS 5 FIRE DEPARTMENT 6 CONSTRUCTION (NON-UTILITY) 7 ELECTRIC SYSTEM 8 GARBAGE/TRASH COLLECTION 9 OTHER CURRENT EXPENDITURES 10 PARKS/RECREATION 11 HOUSING/COMMUNITY DEVELOPMENT 12 GAS SYSTEM 13 PURCHASE LAND/EQUIP/STRUCTURES 14 FINANCIAL ADMINISTRATION 15 STREETS/DRAINAGE 16 GENERAL ADMINISTRATION 17 SOCIAL SERVICES 18 JAIL 19 LIBRARIES 20 LANDFILL 21 MUNICIPAL COURT 22 BUILDING INSPECTION/REGULATION 23 GENERAL MUNICIPAL BUILDINGS 24 PUBLIC TRANSIT 25 MUNICIPAL HOSPITAL 26 GENERAL INSURANCE 27 PUBLIC HEALTH 28 AMBULANCE SERVICE 29 PARKING FACILITIES/METERS 30 PAYMENTS OTHER HOSPITALS 31 EDUCATION 32 PUBLI C WELFARE

AMOUNT

PER CENT OF TOTAL EXPEND.

667195019 127985488
87525076 72754209 43011876 41370852 38836867 30472686 26290287 26225518 24723207 21769186 19951655 17435130 16427700 16230485 11363002
8125265 6434045 6098364 4891777 3925508 3653822 3609634 2971866 2160575 1951974
935446 47600 15919
o o o

100.00% 19.18% 13.12% 10.90% 6.45% 6.20% 5.82% 4.57% 3.94% 3.93% 3.71% 3.26% 2.99% 2.61% 2.46% 2.43% 1.70% 1.22% 0.96% 0.91% 0.73% 0.59% 0.55% 0.54% 0.45% 0.32% 0.29% 0.14% 0.01% 0.00% 0.00% 0.00% 0.00%

20

MUNICIPAL GROUP = B
NUMBER REPORTING = 7
POPULATION RANGE = 25,000-49,999
TOTAL POPULATION = 265789

M-B-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

7- OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

TAXES LOCAL NON-TAX
INTERGOVERNMENTAL TOTAL G.R.

45336270 25484959
18090490 88911719

$170.57 $95.88 $68.06
$334.52

51.0728.7720.37100.07-

TABLE 2: DETAILED TAX REVENUES BY SOURCE

SOURCE

PER CAPITA AMOUNT ($)

7- OF TOTAL GENERAL REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX FRANCHISE PAYMENTS MISC. OTHER

$74.40 $37.23 $15.09 $14.38
$2.93 $26.52
$0.03

22.2711.17-
4.574.370.977.970.07-

TABLE 3: DETAILED LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

7- OF TOTAL GENERAL REVENUES

LICENSES/PERMITS
SERVICE CHARGES FINES/FORFEITS USE MONEY & PROPERTY OTHER NON-TAX

4902885 8259020 3306442 6743997 2272615

$18.45 $31.07 $12.44 $25.37
$8.55

5.579.373.777.672.67-

TABLE 4: DETAILED INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

7- OF TOTAL PER CAPITA GENERAL AMOUNTS ($) REVENUES

FEDERAL STATE OTHER LOCAL

$51.44 $13.08
$3.55

15.473.971. 17-

21

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

M-B-2

CATEGORY

AMOUNT ($)

% OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HOUSING LEISURE SERVICES OTHER GENERAL
TOTAL G.O.E.

13431143 26474250
279880 1983187 13739257 3952321 5210406 9907322 74977766

$50.53 $99.61
$1.05 $7.46 $51.69 $14.87 $19.60 $37.28 $282.10

17.9% 35.37.
0.4% 2.6% 18.3% 5.3% 6.9% 13.27. 100.07.

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

7. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

POLICE FIRE STREETS/DRAINAGE PARKS/RECREATION GARBAGE/TRASH
LANDFILL JAIL

$54.09 $44.50 $22.21 $17.54 $27.32
$2.01 $1.02

19.2% 15.87.
7.9% 6.27. 9.7% 0.77. 0.4%

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM

PER CAPITA AMOUNT ($) EQUIPMENT , LAND & STRUCTURES CONSTRUCTION

POLICE FIRE STREETS/DRAINAGE GARBAGE/TRASH JAIL LANDFILL PARKS/RECREATTION HOUSING ALL OTHER
TOTAL CAPITAL

$1.94 $1.39 $2.58 $2.98 $0.00 $0.09 $0.84 $0.00 $6.02 $15.84

$0.00 $0.00 $0.11 $0.00 $0.00 $0.00 $0.00 $0.00 $2.93 $3.04

22

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY

GENERAL OBLIGATION

$81.55

REVENUE BOND

$190.75

SHORT-TERM OEBT ISSUED

$2.45

INTEREST PAID

$22.25

ASSETS AT END OF FY SINKING FUNDS BOND FUNDS ALL OTHER FUNDS

$59.29 $58.52 $147.23

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER

AVERAGE

REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

7

3096286

7

7242733

NUMBER

AVERAGE

REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

2

325000

M-B-3

23

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES
(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

M-B-4

TYPE OF UTILITY
SYSTEM

NUMBER REPORTING

AVERAGE AMOUNT REVENUES EXPENDITURES

WATER & SEWER
ELECTRIC GAS AIRPORT TRANSIT

7

4778985

4750871

2

20880921

19337234

1

*

*

1 3

436881 *

1954918*

* DATA WITHHELD, ONLY ONE JURISDICTION REPORTING

24

TABLE 11: RANKING OF REVENUE SOURCES
MUNICIPAL GROUP B

M-B-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 ELECTRIC SYSTEM REVENUES 2 WATER SYSTEM REVENUES
3 REAL & PERSONAL PROPERTY TAXES
4 GAS SYSTEM REVENUES 5 FEDERAL INTERGOVT. REVENUES 6 LOCAL OPTION SALES TAX 7 FRANCHISE PAYMENTS TAXES 8 INTEREST EARNINGS 9 GARBAGE/TRASH COLLECTION CHARGES 10 AIRPORT REVENUES 11 ALCOHOLIC BEVERAGE TAXES 12 INSURANCE PREMIUMS TAXES 13 BUSINESS LICENSES 14 STATE INTERGOVT. REVENUES 15 FINES/FORFEITS/FEES 16 ALL OTHER FEES 17 FIRE SERV SUBSCRIPTION FEES 18 MOTOR VEHICLE TAXES 19 PUBLIC TRANSIT REVENUES 20 LOCAL INTERGOVT. REVENUES 21 HOTEL-MOTEL TAX 22 RECEIPTS FROM SALE REAL PROPERTY 23 ALCOHOLIC BEVERAGE LICENSES 24 PUBLIC UTILITIES TAXES 25 BLDG. PERMITS 26 INTANGIBLE TAXES 27 PARKS/RECREATION CHARGES 28 OTHER CHARGES 29 FIFA, PENALTIES 30 CEMETERY FEES 31 OTHER LICENSES AND PERMITS
32 RENTS & ROYALTIES
33 LANDFILL FEES 34 PARKING FACILITIES REVENUES 35 SPECIAL ASSESSMENTS 36 MOBILE HOME TAXES 37 MISCELLANEOUS TAXES 38 RAILROAD EQUIPMENT TAX 39 QUALIFYING PERMITS 40 AMBULANCE CHARGES 41 HOSPITAL CHARGES

184173150 41761842 33452898 17082758 14654268 13670898 9894984 7048049 5855515 5446420 4081780 4010946 3821200 3568101 3477100 3306442 2202798 1891373 1450601 1310643 942492 777849 740466 698908 645098 486576 338521 306765 267807 243379 153084 148850 148016 105244 88327 69817 9259 9108 4518 450
o o

100.00722.68718.1679.2877.9677.4275.3773.8373.1872.9672.2272.1872.0771.9471.8971.8071.2071.0370.7970.7170.5170.4270.4070.3870.3570.2670.1870.1770.1570.1370.0870.0870.0870.0670.0570.0470.0170 .0070.0070.0070.0070.007-

25

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
MUNICIPAL GROUP B

M-B-6

EXPENDITURE

AMOUNT

PER CENT OF TOTAL EXPEND.

---------------------------------------------------------

TOTAL EXPENDITURES

176336763

100.001-

1 ELECTRIC SYSTEM

38674468

21.931-

2 WATER/SEWER SYSTEM

33256097

18.861-

3 POLICE DEPARTMENT

14375494

8. 151-

4 GAS SYSTEM

14206030

8.061-

5 FIRE DEPARTMENT

11826807

6.711-

6 OTHER CURRENT EXPENDITURES

9774157

5.541-

7 GARBAGE/TRASH COLLECTION

7261864

4.121-

8 STREETS/DRAINAGE

5904091

3.351-

9 PUBLIC TRANSIT

5864755

3.331-

10 EMPLOYEE BENEFITS

5063888

2.871-

11 PARKS/RECREATION

4661033

2.641-

12 AIRPORT

4338142

2.461-

13 PURCHASE LAND/EQUIP/STRUCTURES

4210861

2.391-

14 GENERAL ADMINISTRATION

3582955

2.031-

15 HOUSING/COMMUNITY DEVELOPMENT

2927822

1.661-

16 FINANCIAL ADMINISTRATION

2454448

1.391-

17 GENERAL INSURANCE

1572598

0.891-

18 BUILDING INSPECTION/REGULATION

1024499

0.581-

19 SOCIAL SERVICES

1003621

0.571-

20 CONSTRUCTION (NON-UTILITY)

808644

0.461-

21 GENERAL MUNICIPAL BUILDINGS

757254

0.431-

22 PUBLIC WELFARE

720954

0.411-

23 LIBRARIES

549373

0.311-

24 LANDFILL 25 MUNICIPAL COURT

533812 279880

0.301-
o. 161-

26 JAIL

271949

0.151-

27 PUBLIC HEALTH

258612

0.151-

28 EDUCATION

133165

0.081-

29 PARKING FACILITIES/METERS

39490

0.021-

30 MUNICIPAL HOSPITAL

0

0.001-

3..,.1...,
.J<.t:..

PAYMENTS OTHER HOSPITALS AMBULANCE SERVICE

0

0.001-

0

0.001-

26

MUNICIPAL GROUP = C NUMBER REPORTING = 27 POPULATION RANGE = 10,000-24,999 TOTAL POPULATION = 430409

M-C-1

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

7- OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES ,

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

76511504' 35463836 28923425 140898765

$177.76 $82.40 $67.20
$327.,36

54.3125.2720.51100.07-

TABLE 2: DETAILED TAX REVENUES BY SOURCE

SOURCE

7- OF TOTAL PER CAPITA GENERAL
AMOUNT ($) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX FRANCHISE PAYMENTS MISC. OTHER

$87.26 $34.78 $20.51 $10.04
$2.27 $20.25
$2.66

26.7710.61-
6.373.110.776.270.87-

TABLE 3: DETAILED LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

1- OF TOTAL GENERAL REVENUES

LICENSES/PERMITS
SERVICE CHARGES FINES/FORFEITS USE MONEY & PROPERTY OTHER NON-TAX

8138781 13163674
4585058 7891971 1684352

$18.91 $30.58 $10.65 $18.34
$3.91

5.819.373.375.671.21-

TABLE 4: DETAILED INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

1- OF TOTAL PER CAPITA GENERAL AMOUNTS ($) REVENUES

FEDERAL STATE OTHER LOCAL

$47.98 $9.94 $9.28

14.773.072.81-

27

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

M-C-2

CATEGORY

AMOUNT ($)

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION
PUBLIC SAFETY
COURTS HEALTH/HUMAN SERVICE
PUBLIC WORKS HOUSING LEISURE SERVICES OTHER GENERAL
TOTAL G.O.E.

20515070 43178100
239850 1493236 27966071 6480402 8846153 11921750 120640632

$47.66 $100.32
$0.56 $3.47 $64.98 $15.06 $20.55 $27.70 $280.29

17.0735.87-
0.271. 2723.275.477.37. 9.97-
100.07-

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

POLICE FIRE STREETS/DRAINAGE PARKS/RECREATION GARBAGE/TRASH LANDFILL JAIL

$60.88 $38.57 $29.26 $18.65 . $32.77
$2.91 $0.87

21.7713.8710.47-
6.7711. 77-
1.070.37-

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM

PER CAPITA AMOUNT ($) EQUIPMENT, LAND & STRUCTURES CONSTRUCTION

POLICE FIRE STREETS/DRAINAGE GARBAGE/TRASH JAIL LANDFILL PARKS/RECREATTION HOUSING ALL OTHER
TOTAL CAPITAL

$2.89 $1.20 $3.03 $3.82 $0.00 $0.51 $0.96 $3.21 $3.19 $18.81

$0.04. $0.02 $6.49 $0.31 $0.00 $0.25 $0.76 $5.47 $3.39 $16.73

28

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY

GENERAL OBLIGATION

$56.89

REVENUE BOND

$183.20

SHORT-TERM DEBT ISSUED

$18.33

INTEREST PAID

$15.86

ASSETS AT END OF FY SINKING FUNDS BOND FUNDS ALL OTHER FUNDS

$34.60 $20.19 $137.84

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER

AVERAGE

REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

20

1224296

23

3428314

NUMBER

AVERAGE

REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

7

1127029

M-C-3

29

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES
(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

M-C-4

TYPE OF UTILITY
SYSTEM
WATER & SEWER ELECTRIC GAS AIRPORT TRANSIT

NUMBER REPORTING
25
9 12
4 0

AVERAGE AMOUNT

REVENUES EXPENDITURES

2679640 8244442 6102639
214912 0

2587212 8182751 5929709
214523 0

30

TABLE 11: RANKING OF REVENUE SOURCES
MUNICIPAL GROUP C

M-C-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 ELECTRIC SYSTEM REVENUES 2 GAS SYSTEM REVENUES 3 WATER SYSTEM REVENUES 4 REAL & PERSONAL PROPERTY TAXES 5 FEDERAL INTERGOVT. REVENUES 6 LOCAL OPTION SALES TAX 7 GARBAGE/TRASH COLLECTION CHARGES 8 ALCOHOLIC BEVERAGE TAXES 9 FRANCHISE PAYMENTS TAXES 10 BUSINESS LICENSES 11 INTEREST EARNINGS 12 FINES/FORFEITS/FEES 13 INSURANCE PREMIUMS TAXES 14 STATE INTERGOVT. REVENUES 15 LOCAL INTERGOVT. REVENUES 16 MOTOR VEHICLE TAXES 17 RECEIPTS FROM SALE REAL PROPERTY 18 PUBLIC UTILITIES TAXES 19 ALL OTHER FEES 20 PARKS/RECREATION CHARGES 21 MISCELLANEOUS TAXES 22 BLDG. PERMITS 23 HOTEL-MOTEL TAX 24 AIRPORT REVENUES 25 RENTS & ROYALTIES 26 ALCOHOLIC BEVERAGE LICENSES 27 OTHER CHARGES 28 FIFA, PENALTIES 29 INTANGIBLE TAXES 30 SPECIAL ASSESSMENTS 31 CEMETERY FEES 32 LANDFILL FEES 33 OTHER LICENSES AND PERMITS 34 FIRE SERV SUBSCRIPTION FEES 35 PARKING FACILITIES REVENUES 36 MOBILE HOME TAXES 37 AMBULANCE CHARGES 38 RAILROAD EQUIPMENT TAX 39 QUALIFYING PERMITS 40 PUBLIC TRANSIT REVENUES 41 HOSPITAL CHARGES

356181066 74199981 73231667 66991007 31995932 20650614 14968445 10304864 8829549 8714394 6029659 5100857 4585058 4321602 4279609 3993202 2766579 1988363 1636094 1252572 1198744 1143446 1059618 978090 859646 802751 732655 684619 582821 489820 431780 374745 315661 315185 163223 111959 79902 9859 4830 1664
o o

100.001. 20.831. 20.561. 18.811. 8.981. 5.801. 4.201. 2.891. 2.481. 2.451. 1.691. 1.431. 1.291. 1.211. 1.201. 1.121. 0.781. 0.561. 0.461. 0.351. 0.341. 0.321. 0.301. 0.271. 0.241. 0.231. 0.211. 0.191. O. 161. 0.141. 0.121. 0.111. 0.091. 0.091. 0.051. 0.031. 0.021. 0.001. 0.001. 0.001. 0.001. 0.001.

31

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
MUNICIPAL GROUP C

M-C-6

EXPENDITURE
TOTAL EXPENDITURES 1 ELECTRIC SYSTEM 2 GAS SYSTEI'1 .,::. WA TER/SEWER SYSTEM 4 POLICE DEPARTMENT 5 FIRE DEPARTMENT 6 GARBAGE/TRASH COLLECTION 7 STREETS/DRA INAGE 8 GENERAL ADMINISTRATION 9 OTHER CURRENT EXPENDITURES 10 PURCHASE LAND/EQUIP/STRUCTURES 11 PARKS/RECREATION 12 CONSTRUCTION (NON-UTILITY) 13 HOUSING/COMMUNITY DEVELOPMENT 14 F I NANCI AL ADMINISTRATION 15 EDUCATION 16 EMPLOYEE BENEFITS 17 GENERAL MUNICIPAL BUILDINGS 18 LANDFILL 19 BUILDING INSPECTION/REGULATION 20 AIRPORT 21 GENERAL INSURANCE 22 LIBRARIES 2 3 PUBLIC WELFARE 24 SOCIAL SERVICES 25 JAIL 2 6 MUNICIPAL COURT 27 PUBLIC HEALTH 28 AMBULANCE SERVICE 29 PARKING FACILITIES/METERS 3 0 MUNICIPAL HOSPI TAL 31 PAYMENTS OTHER HOSPITALS 32 PUBL I C TRANSIT

AMOUNT

PER CENT OF TOTAL EXPEND.

346276979 7 3644762 71156512 64680305 26202756 16599038 14104350 12593361 9961764 8164879 8097337 8026487 7199341 5339960 5075336 37568 7 1 2882732 1775070 1251335 1140442 858090 820168 819666 684155 622213 376306 239850 132268 54600 17025 0 0 0

100.001. 21. 271. 20 .551. 18.681. 7.571. 4 .791. 4 .071. 3.641. 2.881. 2.361. 2. 341. 2 .321. 2.081. 1.541. 1.471. 1.081. 0.831. 0.511. 0.361. 0.331. 0 .251. 0.241. 0.241. 0.201. 0.181. O. 11 I. 0 . 0 7 1. 0.041. 0.021. 0 .001. 0.001. 0 . 0 0 1. 0.001.

32

MUNICIPAL GROUP = D NUMBER REPORTING = 38 POPULATION RANGE = 5,000-9,999 TOTAL POPULATION = 267289

M-D-1

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

'l. OF TOTAL PER CAPITA GENERAL AMOUNT (S) AMOUNT (S) REVENUES

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

37174219 19125326 10543327 66842872

S139.08 S71.55 S39.45
S250.08

55.6'l. 28.6'l. 15.8'l. 100.0'l.

TABLE 2: DETAILED TAX REVENUES BY SOURCE

SOURCE

'l. OF TOTAL PER CAPITA GENERAL
AMOUNT (S) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX FRANCHISE PAYMENTS MISC. OTHER

S56.46 S30.79 S19.61
S8.75 SI.53 S21.89 SO.05

22.6'l. 12.3'l.
7.8'l. 3.5'l. 0.6'l. 8.8'l. 0.0'l.

TABLE 3: DETAILED LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

'l. OF TOTAL PER CAPITA GENERAL AMOUNT (S) AMOUNT (S) REVENUES

LICENSES/PERMlTS
SERVICE CHARGES FINES/FORFEITS
USE MONEY & PROPERTY
OTHER NON-TAX

4012477 5529124 3589160 4816927 1177638

S15.01 S20.69 S13.43 S18.02
S4.41

6.078.375.477.271.87-

TABLE 4: DETAILED INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

7- OF TOTAL PER CAPITA GENERAL AMOUNTS (S) REVENUES

FEDERAL STATE OTHER LOCAL

$26.02 S10.01
S3.41

10.474.071.47-

33

TABLE 5: GENERAL OPERATING EXPENDITURES BY"CATEGORY ' .~.' M-D-2

~.

!\ .

~" ,', , '7- OF TOTAL

GENERAL

PER CAPITA OPERATING

CATEGORY

AMOUNT ($) AMOUNT ($) EXPENDITURES

--------------------------------J - ----"-_ ------------------

ADMINISTRATION

13537774

$50.65

20.67-

PUBLIC SAFETY

21397534

$80.05

32.67-

COURTS

66841

$0.25

0.17-

HEALTH/HUMAN SERVICE

197775

$0.74

0.37-

PUBLIC WORKS

16902966

$63.24

25.87-

HOUSING LEISURE SERVICES

1342784 4242504

$5.02 $15.87

2.07\. 6 ~ 57-

OTHER GENERAL

7928904

$29.66

12 ~17

. TOTAL G. O ~ E. '

65617082

$245.49 '

" 100.07-

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

, 7- ,OF TOTAL
GENERAL PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

POLICE FIRE STREETS/DRAINAGE PARKS/RECREATION GARBAGE/TRASH LANDFILL JAIL

$55.92 $23.77 $31. 11 $13.67 " $30.40
$1.68
" $0. 37

22.879.77-
12.775.67-
12.470.770.27-

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM

PER CAPITA AMOUNT ($)
EQUIPMENT,
LAND &
. ' STRUCTURES CONSTRUCT I ON

POLICE FIRE STREETS/DRAINAGE GARBAGE/TRASH JAIL LANDFILL PARKS/RECREATTION HOUSING ALL OTHER
TOTAL CAPITAL

, $'4.84

$1.09 . $2.34

$2.97 . $0.03

$0.48

$0.70

r

$0.06

$6.18

$18.69

$0.19 $0.29 .
$2.09 $0.00 $0.04 $0.00 $0.30 $2.59 $7.19 $12.68

34

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY

GENERAL OBLIGATION

$52.79

REVENUE BOND

$282.00

SHORT-TERM DEBT ISSUED

$4.14

INTEREST PAID

$21. 59

ASSETS AT END OF FY SINKING FUNDS BOND FUNDS ALL OTHER FUNDS

$75.86 $15.53 $209.46

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER

AVERAGE

REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

17

829968

25

3015000

NUMBER

AVERAGE

REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

7

158267

I'1-D-3

35

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES
(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

M-D-4

TYPE OF UTILITY
SYSTF-M
WATER 8< SEWER ELECTRIC GAS AIRPORT TRANSIT

NUMBER REPORTING
33 15 19
6
o

AVERAGE AMOUNT

REVENUES EXPENDITURES

781115 3556600 2446912
57050
o

1002086 2878420 2223217
78209
o

36

TABLE 11: RANKING OF REVENUE SOURCES
MUNICIPAL GROUP 0

M-D-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 ELECTRIC SYSTEM REVENUES 2 GAS SYSTEM REVENUES 3 WATER SYSTEM REVENUES 4 REAL & PERSONAL PROPERTY TAXES 5 LOCAL OPTION SALES TAX 6 FEDERAL INTERGOVT. REVENUES 7 FRANCHISE PAYMENTS TAXES 8 ALCOHOLIC BEVERAGE TAXES 9 INTEREST EARNINGS 10 GARBAGE/TRASH COLLECTION CHARGES 11 FINES/FORFEITS/FEES
12 BUSINESS LICENSES 13 STATE INTERGOVT. REVENUES 14 INSURANCE PREMIUMS TAXES 15 MOTOR VEHICLE TAXES 16 ALL OTHER FEES 17 ~OCAL INTERGOVT. REVENUES 18 PARKS/RECREATION CHARGES
19 ALCOHOLIC BEVERAGE LICENSES 20 PUBLIC UTILITIES TAXES 21 HOTEL-MOTEL TAX 22 RECEIPTS FROM SALE REAL PROPERTY 23 BLDG. PERMITS 24 AIRPORT REVENUES 25 PARKING FACILITIES REVENUES 26 RENTS & ROYALTIES 27 LANDFILL FEES 28 SPECIAL ASSESSMENTS 29 CEMETERY FEES
30 INTANGIBLE. TAXES 31 OTHER LICENSES AND PERMITS 32 FIFA, PENALTIES 33 FIRE SERV SUBSCRIPTION FEES 34 OTHER CHARGES 35 MOBILE HOME TAXES 36 MISCELLANEOUS TAXES 37 RAILROAD EQUIPMENT TAX 38 QUALIFYING PERMITS 39 HOSPITAL CHARGES 40 AMBULANCE CHARGES 41 PUBLIC TRANSIT REVENUES

192802301 53348999 46491324 25776807 13154293 8230743 6954334 5851112 5241588 4206471 4182889 3589160 2912369 2676483 2338496 1110266 1025589 912510 605387 593764 549188 407954 387620 374634 342299 244613 222836 174380 152049 141752 137984 124769 104232 91484 88219 23503 13755 .11105
6941 400
o o

100.00% 27.67% 24.11% 13.37% 6.82% 4.27% 3.61% 3.03% 2.72% 2.18% 2.17% 1.86% 1.51% 1.39% 1.21% 0.58% 0.53% 0.47% 0.31% 0.31% 0.28% 0.21% 0.20% 0.19% 0.18% 0.13% 0.12% 0.09% 0.08% 0.07% 0.07% 0.06% 0.05% 0.05% 0.05% 0.01% 0.01% 0.01% 0.00% 0.00% 0.00% 0.00%

37

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
MUNICIPAL GROUP D

M-D-6

EXPENDITURE
TOTAL EXPENDITURES 1 ELECTRIC SYSTEM 2 GAS SYSTEM 3 WATER/SEWER SYSTEM 4 POLICE DEPARTMENT 5 STREETS/DRAINAGE 6 GARBAGE/TRASH COLLECTION 7 FIRE DEPARTMENT 8 GENERAL ADMINISTRATION 9 EDUCATION 10 PURCHASE LAND/EQUIP/STRUCTURES 11 PARKS/RECREATION 12 CONSTRUCTION (NON-UTILITY) 13 EMPLOYEE BENEFITS
14 FINANCIAL ADMINISTRATION
15 OTHER CURRENT EXPENDITURES 16 HOUSING/COMMUNITY DEVELOPMENT 17 GENERAL INSURANCE 18 LIBRARIES 19 AIRPORT 20 LANDFILL 21 BUILDING INSPECTION/REGULATION 22 GENERAL MUNICIPAL BUILDINGS 23 PUBLIC WELFARE 24 JAIL 25 MUNICIPAL COURT 26 SOCIAL SERVICES 27 PUBLIC HEALTH 28 PARKING FACILITIES/METERS 29 AMBULANCE SERVICE 30 MUNICIPAL HOSPITAL 31 PAYMENTS OTHER HOSPITALS 32 PUBLIC TRANSIT

AMOUNT

PER CENT OF TOTAL EXPEND.

192946316 43165117 42241119 33068852 14946452 8316081 8126358 6352599 6237719 4995975 4995414 3655152 3389477 3172079 3062202 2932929 942140 805212 587352 469255 448667 400644 260562 114204 98483 66841 48761 27810 11860 7000
o o o

100.00722.37721.89717.1477.7574.3174.2173.2973.2372.59'1. 2.5971.8971.7671.6471.5971.5270.4970.4270.3070.2470.2370.2170.1470.0670.0570.0370.0370.0170.0170.0070.0070.0070.007-

38

MUNICIPAL GROUP = E NUMBER REPORTING = 72 POPULATION RANGE = 2,500-4,999 TOTAL POPULATION = 258421

M-E-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

'l. OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

TAXES LOCAL NON-TAX
INTERGOVERNMENTAL TOTAL G.R.

33336781 13859084
20880437 68076302

$129.00 $53.63 $80.80
$263.43

49.0'l. 20.4'l. 30.7'l.
100.0'l.

TABLE 2: DETAILED TAX REVENUES BY SOURCE

SOURCE

PER CAPITA AMOUNT ($)

'l. OF TOTAL GENERAL REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX FRANCHISE PAYMENTS MISC. OTHER

$52.38 $28.31 $17.48
$7.69 $0.09 $22.78 $0.27

19.9'l. 10.7'l.
6.6'l. 2.9'l. 0.0'l. 8.6'l. 0.1'l.

TABLE 3: DETAILED LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

'l. OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

LICENSES/PERMITS
SERVICE CHARGES FINES/FORFEITS
USE MONEY & PROPERTY
OTHER NON-TAX

2916974 4544655 3127878 2403879
865698

$11.29 $17.59 $12.10
$9.30 $3.35

4.3'l.
6.7'l. 4.6'l.
3.5'l.
1. sx

TABLE 4: DETAILED INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

I. OF TOTAL PER CAPITA GENERAL AMOUNTS ($) REVENUES

FEDERAL STATE OTHER LOCAL

$67.49 $11.57
$1.74

25.6'l. 4.4'l. 0.71.

39

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

M-E-2

CATEGORY

AMOUNT ($)

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HOUSING LEISURE SERVICES OTHER GENERAL
TOTAL G.O.E.

13895685 18235917
67364 340171 14894277 2192227 2356802 2783229
54765672

$53.77 $70.57
$0.26 $1.32 $57.64 $8.48 $9.12 $10.77
$211.92

25.4733.37-
0.170.6727.274.074.375.17100.07-

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

POLICE FIRE STREETS/DRAINAGE PARKS/RECREATION GARBAGE/TRASH LANDFILL JAIL

$53.70 $16.62 $32.23
$7.76 $24.13
$1.18 $0.24

25.377.87-
15.273.77-
11.470.670.17-

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM

PER CAPITA AMOUNT ($)
EQUIPMENT,
LAND &
STRUCTURES CONSTRUCTION

POLICE FIRE STREETS/DRAINAGE GARBAGE/TRASH JAIL LANDFILL PARKS/RECREATTION HOUSING ALL OTHER
TOTAL CAPITAL

$1.85 $0.87 $1.68 $1.68 $0.00 $0.34 $1.14 $0.00 $3.79 $11. 36

$0.01 $0.12 $3.05 $0.31 $0.00 $0.04 $0.72 $15.12 $3.02 $22.39

40

TABLE 8: DEBTS AND ASSETS

'PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY

GENERAL OBLIGATION

$18.98

REVENUE BOND

$240.26

SHORT-TERM DEBT ISSUED

$10.57

INTEREST PAID

$14.94

ASSETS AT END OF FY SINKING FUNDS BOND FUNDS ALL OTHER FUNDS

$33.38 $13.79 $112.76

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER

AVERAGE

REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

25

196198

26

2387960

NUMBER

AVERAGE

REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

19

143828

M-E-3
t I,

41

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES
(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

M-E-4

TYPE OF UTILITY
SYSTEM
WATER ~ SEWER ELECTRIC GAS AIRPORT TRANSIT

NUMBER REPORTING
67 11 24
3
o

AVERAGE AMOUNT

REVENUES EXPENDITURES

349837
1665870 987645 5228
o

373517 1101725
781783 21897
o

42

TABLE 11: RANKING OF REVENUE SOURCES
MUNICIPAL GROUP E

M-E-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 GAS SYSTEM REVENUES 2 WATER SYSTEM REVENUES 3 ELECTRIC SYSTEM REVENUES 4 FEDERAL INTERGOVT. REVENUES
5 REAL & PERSONAL PROPERTY TAXES
6 LOCAL OPTION SALES TAX 7 FRANCHISE PAYMENTS TAXES 8 ALCOHOLIC BEVERAGE TAXES 9 GARBAGE/TRASH COLLECTION CHARGES 10 FINES/FORFEITS/FEES 11 STATE INTERGOVT. REVENUES 12 BUSINESS LICENSES 13 INTEREST EARNINGS 14 INSURANCE PREMIUMS TAXES 15 MOTOR VEHICLE TAXES 16 ALL OTHER FEES 17 PUBLIC UTILITIES TAXES 18 LOCAL INTERGOVT. REVENUES 19 PARKS/RECREATION CHARGES 20 ALCOHOLIC BEVERAGE LICENSES 21 BLDG. PERMITS 22 PARKING FACILITIES REVENUES
23 RENTS & ROYALTIES
24 OTHER CHARGES 25 INTANGIBLE TAXES 26 FIRE SERV SUBSCRIPTION FEES 27 FIFA, PENALTIES 28 RECEIPTS FROM SALE REAL PROPERTY 29 CEMETERY FEES 30 MISCELLANEOUS TAXES 3 1 LANDFILL FEES 3 2 OTHER LICENSES AND PERMITS 33 MOBILE HOME TAXES 34 HOTEL-MOTEL TAX 35 SPECIAL ASSESSMENTS 36 AIRPORT REVENUES 37 AMBULANCE CHARGES 3 8 RAILROAD EQUI PMENT TAX 39 QUALIFYING PERMITS 4 0 HOSPITAL CHARGES 41 PUBL I C TRANSIT REVENUES

159785146 49929483 23439107 18324569 17439892 11483081 7316090 5887110 4517921 3480050 3127878 2990905 2347168 2080610 1987618 1014207 845836 716122 449640 328510 272358 231443 230745 211937 201996 177442 122122 114090 111332 102226 69333 66829 59572 24348 22321 19862 15685 12177 7098 6433
(I
o

100.00131.25114.67111.47110.9117.1914.5813.6812.8372.1811.9671.8711.4711.3071. 2410.6370.5310.4510.2870.2110.1710.1410.1470.1370.1370.1110.0810.0710.0710.0610.0410.0470.0410.0210.0110.0170 .0110.0110.0070.001-
0.001.
0.007-

43

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
MUNICIPAL GROUP E

M-E-6

EXPENDITURE
TOTAL EXPENDITURES 1 WATER/SEWER SYSTEM 2 GAS SYSTEM 3 POLICE DEPARTMENT 4 ELECTRIC SYSTEM 5 STREETS/DRAINAGE 6 GENERAL ADMINISTRATION 7 GARBAGE/TRASH COLLECTION 8 CONSTRUCTION (NON-UTILITY) 9 FIRE DEPARTMENT 10 PURCHASE LAND/EQUIP/STRUCTURES 11 EMPLOYEE BENEFITS 12 PARKS/RECREATION 13 HOUSING/COMMUNITY DEVELOPMENT 14 OTHER CURRENT EXPEND lURES 15 FINANCIAL ADMINISTRATION 16 GENERAL MUNICIPAL BUILDINGS 17 GENERAL INSURANCE 18 EDUCATION 19 LIBRARIES 20 LANDFILL 21 BUILDING INSPECTION/REGULATION 22 AMBULANCE SERVICE 23 SOCIAL SERVICES 24 MUNICIPAL COURT 25 AIRPORT 26 JAIL 27 MUNICIPAL HOSPITAL 28 PARKING FACILITIES/METERS 29 PUBLIC WELFARE 30 PUBLIC HEALTH 31 PAYMENTS OTHER HOSPITALS 32 PUBLIC TRANSIT

AMOUNT

PER CENT OF TOTAL EXPEND.

119460357 25025669 18762792 13878017 12118972 8329411 7567445 6234515 5785441 4295464 2936119 2277968 2006277 1967290 1916628 1815076 1135687 1099509 866601 350525 303677 224937 146143 72692 67364 65692 62436 60000 26674 26262 17917 17157
o

100.00720.95715.71711. 62710.1476.9776.3375.2274.8473.6072.4671. 9171.6871.6571.6071.5270.9570.9270.7370.2970.2570.1970.1270.0670.0670.0570.0570.0570.0270.0270.0170.0170.007-

44

MUNICIPAL GROUP = F NUMBER REPORTING = 100 POPULATION RANGE = 1,000-2,499
TOTAL POPULATION = 153565

M-F-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

% OF TOTAL GENERAL REVENUES

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

19023193 7370500 8407481
34801174

$123.88 $48.00 $54.75
$226.62

54.7% 21.2% 24.2% 100.0%

TABLE 2: DETAILED TAX REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL
AMOUNT ($) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX FRANCHISE PAYMENTS MISC. OTHER

$46.59 $31. 94 $18.65
$4.24 $1.06 $21. 07 $0.32

20.6% 14 .1%
8.2% 1.9% 0.5% 9.3% 0.1%

TABLE 3: DETAILED LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

% OF TOTAL GENERAL REVENUES

LICENSES/PERMITS
SERVICE CHARGES FINES/FORFEITS USE MONEY g( PROPERTY OTHER NON-TAX

1481286 2602554 1831668 1200899
254093

$9.65 $16.95 $11. 93
$7.82 $1.65

4 ~3%
7.5% 5.3% 3.5% 0.7%

TABLE 4: DETAILED INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNTS ($) REVENUES

FEDERAL STATE OTHER LOCAL

$41.65 $12.08
$1 .01

18.4% 5.3% 0.4%

45

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

M-F-2

CATEGORY

AMOUNT ($)

7- OF -TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HOUSING LEISURE SERVICES OTHER GENERAL
TOTAL G.O.E.

7825306 9610313
221008 147172 8621593 123896 848359 1092252 28489899

$50.96 $62.58
$1.44 $0.96 $56.14 $0.81 $5.52 $7.11 $185.52

27.5733.77-
0.870.5730.370.473.073.87100.07-

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

POLICE FIRE STREETS/DRAINAGE PARKS/RECREATION GARBAGE/TRASH LANDFILL JAIL

$55.38 $6.78
$32.89 $4.48
$21. 86 $1.02 $0.42

29.973.77-
17.772.47-
11.870.570.27-

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM

PER CAPITA AMOUNT ($)
EQUIPMENT,
LAND &
STRUCTURES CONSTRUCTION

POLICE FIRE STREETS/DRAINAGE GARBAGE/TRASH JAIL LANDFILL PARKS/RECREATTION HOUSING ALL OTHER
TOTAL CAPITAL

$2.01 $1.06 $1.50 $2.62 $0.11 $0.00 $0.67 $0.18 $2.56 $10.71

$0.00 $0.00 $1.53 $0.00 $0.00 $0.00 $0.06 $0.00 $1.27 $2.86

46

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY

GENERAL OBLIGATION

$48.27

REVENUE BOND

$313.33

SHORT-TERM DEBT ISSUED

$11.98

INTEREST PAID

$16.58

ASSETS AT END OF FY SINKING FUNDS BOND FUNDS ALL OTHER FUNDS

$29.55 $5.66
$94.60

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER

AVERAGE

REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

32

231653

79

609076

NUMBER

AVERAGE

REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

79986

M-F-3

47

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES
(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

M-F-4

TYPE OF UTILITY
SYSTEM

NUMBER REPORTING

AVERAGE AMOUNT REVENUES EXPENDITURES

WATER & SEWER ELECTRIC GAS AIRPORT TRANSIT

93 #DIV/O!

#DIV/O!

6 #DIV/O!

#DIV/O!

19 #DIV/O!

#DIV/O!

1

*

*

0

0

0

* DATA WITHHELD, ONLY ONE JURISDICTION REPORTING

48

TABLE 11: RANKING OF REVENUE SOURCES
MUNICIPAL GROUP F

M-F-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 WATER SYSTEM REVENUES 2 GAS SYSTEM REVENUES 3 FEDERAL INTERGOVT. REVENUES
4 REAL & PERSONAL PROPERTY TAXES
5 ELECTRIC SYSTEM REVENUES 6 LOCAL OPTION SALES TAX 7 FRANCHISE PAYMENTS TAXES 8 ALCOHOLIC BEVERAGE TAXES 9 GARBAGE/TRASH COLLECTION CHARGES 10 STATE INTERGOVT. REVENUES 11 FINES/FORFEITS/FEES 12 BUSINESS LICENSES 13 INTEREST EARNINGS 14 INSURANCE PREMIUMS TAXES 15 MOTOR VEHICLE TAXES 16 PUBLIC UTILITIES TAXES 17 ALCOHOLIC BEVERAGE LICENSES 18 ALL OTHER FEES 19 PARKING FACILITIES REVENUES 20 HOTEL-MOTEL TAX 21 FIRE SERV SUBSCRIPTION FEES 22 LOCAL INTERGOVT. REVENUES
PARKS/RECREATION CHARGES 24 RECEIPTS FROM SALE REAL PROPERTY
25 RENTS & ROYALTIES
26 BLDG. PERMITS 27 OTHER CHARGES 28 INTANGIBLE TAXES 29 AIRPORT REVENUES 3 0 OTHER LICENSES AND PERMITS 31 CEMETERY FEES 32 AMBULANCE CHARGES 33 MISCELLANEOUS TAXES 34 FIFA, PENALTIES
MOBILE HOME TAXES 36 LANDFILL FEES 37 SPECIAL ASSESSMENTS 3 8 QUALIFYING PERMITS 3 9 RAI LROAD EQUIPMENT TAX 4 0 HOSPITAL CHARGES 41 PUBLIC TRANSIT REVENUES

65052937 13057098 12085700
6396054 6205364 5043963 4905179 3235961 2864498 1914933 1855610 1831668 1091060
941606 651849 474369 343752 243720 233583 181154 162191 156225 155817 147857 138722 120571
84570 73749 68251 65002 57884 54048 53312 48814 35001 25505 21276 20510
4052 2459
(I
o

100.00'Y. 20.07'Y. 18.58'Y. 9.83'Y. 9.54'Y. 7.75'Y. 7.54'Y. 4.97'Y. 4.40'Y. 2.94'Y. 2.85'Y. 2.82'Y. 1.68'Y.
1 ~45'Y.
1.00'Y. 0.73'Y. 0.53'Y. 0.37'Y. 0.36'Y. 0.28'Y. 0.25'Y. 0.24'Y. 0.24'Y. 0.23'Y. 0.21'Y. 0.19'Y. 0.13'Y. 0.11'Y. 0.10'Y.
o. 10'Y.
0.09'Y. 0.08'Y. 0.08'Y. 0.08'Y. 0.05'Y. 0.04'Y. 0.03'Y. 0.03i: 0.01'Y. O.OO'Y. 0.00% 0. 00%

49

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
MUNICIPAL GROUP F

M-F-6

E'X PEND I TURE

AMOUNT

PER CENT OF TOTAL EXPEND.

---------------------------------------------------------

TOTAL EXPENDITURES

64074925

100.00'l.

1 WATER/SEWER SYSTEM

18779777

29.31'l.

2 GAS SYSTEM

11209308

17.49'l.

3 POLICE DEPARTMENT

8504507

13.27'l.

4 STREETS/DRAINAGE

5050364

7.88'l.

5 GENERAL ADMINISTRATION

5020989

7.84'l.

6 ELECTR I C- SYSTEt-l

3472522

5.42'l.

7 GARBAGE/TRASH COLLECTION

3357499

5.24'l.

8 PURCHASE LAND/EQUIP/STRUCTURES

1645035

2.57'l.

9 FIRE DEPARTMENT

1040895

1.62'l.

10 EMPLOYEE BENEFITS

950233

1.48'l.

11 FINANCIAL ADMINISTRATION

938640

1.46'l.

12 PARKS/RECREATION

688547

1.07'l.

13 OTHER CURRENT EXPENDITURES

674408

1.05'l.

14 GENERAL INSURANCE

603232

0.94'l.

15 CONSTRUCTION (NON-UTILITY)

438721

0.68'l.

16 EDUCATION

417844

0.65'l.

17 GENERAL MUNICIPAL BUILDING

312212

0.49'l.

18 MUNICIPAL COURT

221008

0.34'l.

19 LIBRARIES

159812

0.25'l.

..

20 LANDFILL 2 1 HOUSING/COMMUNITY DEVELOPMENT

22 AMBULANCE SERVICE

156390 96916 73485

0.24'l. 0.15'l.
O. 11 x

23 JAIL

64911

0.10'l.

24 PARKING FACILITIES/METERS

57340

O.O9'l.

25 AIRPORT

39663

O.06'l.

26 PUBLIC HEALTH

31192

0.05'l.

27 BUILDING INSPECTION/REGULATION

26980

0.04'l.

28 SOCIAL SERVICES

16324

0.03'l.

29 MUNICIPAL HOSPITAL

11335

0.02'l.

30 PUBLIC WELFARE

9836

0.02'l.

3..,.1...,
~' L

PAYMENTS OTHER PUBLIC TRANSIT

HOSPITALS

5000
0

0.01'l. 0.00'l.

50

MUNICIPAL GROUP = G NUMBER REPORTING = 93 POPULATION RANGE = 500-999 TOTAL POPULATION = 65438

M-G-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

% OF TOTAL GENERAL REVENUES

TAXES LOCAL NON-TAX
INTERGOVERNMENTAL TOTAL G.R.

5856582 2567331 1668677 10092590

$89.50 $39.23 $25.50 $154.23

58.0% 25.4% 16.5% 100.0%

TABLE 2: DETAILED TAX REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL
AMOUNT ($) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-t10TEL TAX FRANCHISE PAYMENTS MISC. OTHER

$27.51 $27.87 $14.46
$2.40 $0.10 $17.07 $0.09

17.8% 18.1%
9.4% 1.6% 0.1% 11.1% 0.1%

TABLE 3: DETAILED LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

LICENSES/PERMITS
SERVICE CHARGES FINES/FORFEITS USE MONEY & PROPERTY OTHER NON-TAX

405350 627105 793964 397012 343900

$6.19 $9.58 $12.13 $6.07$5.26

4.-0%
6.2% 7.9% 3.9% 3.4%

TABLE 4: DETAILED INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNTS ($) REVENUES

FEDERAL STATE OTHER LOCAL

$19.95 $3.41 $2.13

12.9% 2.2% 1.4%

51

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

M-G-2

CATEGORY .

AMOUNT ($)

% OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION
PUBLIC SAFETY COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HOUSING LEISURE SERVICES OTHER GENERAL
TOTAL G.O.E.

3129003 2850615
47210 28614 1884866 13202 46273 230130 8229913

$47.82 $43.56
$0.72 $0.44 $28.80 $0.20 $0.71 $3.52 $125.77

38.0% 34.6%
0.6% 0.3% 22.9% 0.2% 0.6% 2.8% 100.0%

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

% OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

POLICE FIRE STREETS/DRAINAGE PARKS/RECREATION GARBAGE/TRASH LANDFILL JAIL

$40.19 $2.92
$15.13 $0.52
$13.04 $0.63 $0.45

32.0% 2.3%
12.0% 0.4%
10.4% 0.5% 0.4%

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE . ITEM

PER CAPITA AMOUNT ($) EQUIPMENT, LAND & STRUCTURES CONSTRUCTION

POL I CE FIRE STREETS/DRAINAGE GARBAGE/TRASH JAIL LANDFILL PARKS/RECREATTION HOUSING ALL OTHER
TOTAL CAPITAL

$2.18 $3.80 $1.51 $0.75 $0.08 $0.00 $1.11 $0.00 $2.10 $11.53

$0.00 $0.64 $0.55 $0.00 $0.00 $0.00 $0.23 $0.04 $4.44 $5.90

52

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY

GENERAL OBLIGATION

$42.47

REVENUE BOND

$161.31

SHORT-TERM DEBT ISSUED

$5.20

INTEREST PAID

$9.16

ASSETS AT END OF FY SINKING FUNDS BOND FUNDS ALL OTHER FUNDS

$14.61 $10.19 $68.04

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER

AVERAGE

REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

18

154392

50

211114

NUMBER

AVERAGE

REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

15

22671

M-G-3

53

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES
(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

M-G-4

TYPE OF UTILITY
SYSTEM

NUMBER REPORTING

AVERAGE AMOUNT REVENUES EXPENDITURES

WATER & SEWER ELECTRIC GAS AIRPORT TRANSIT

77

42955

58 5 75

2

112324

114993

2

89740

52009

1 0

0*

, 0*

* DATA WITHHELD, ONLY ONE JURISDICTION REPORTING

54

TABLE 11: RANKING OF REVENUE SOURCES
MUNICIPAL GROUP G

M-G-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 WATER SYSTEM REVENUES 2 LOCAL OPTION SALES TAX 3 REAL & PERSONAL PROPERTY TAXES 4 FEDERAL INTERGOVT. REVENUES 5 FRANCHISE PAYMENTS TAXES 6 ALCOHOLIC BEVERAGE TAXES 7 FINES/FORFEITS/FEES 8 GARBAGE/TRASH COLLECTION CHARGES 9 ALL OTHER FEES 10 INTEREST EARNINGS 11 BUSINESS LICENSES 12 ELECTRIC SYSTEM REVENUES 13 STATE INTERGOVT. REVENUES 14 OTHER CHARGES 15 GAS SYSTEM REVENUES 16 INSURANCE PREMIUMS TAXES 17 LOCAL INTERGOVT. REVENUES 18 MOTOR VEHICLE TAXES 19 PUBLIC UTILITIES TAXES 20 ALCOHOLIC BEVERAGE LICENSES 21 FIRE SERV SUBSCRIPTION FEES 22 RENTS & ROYALTIES 23 RECEIPTS FROM SALE REAL PROPERTY 24 FIFA, PENALTIES 25 INTANGIBLE TAXES 26 BLDG. PERMITS 27 AIRPORT REVENUES 28 SPECIAL ASSESSMENTS 29 CEMETERY FEES 30 OTHER LICENSES AND PERMITS 31 MOBILE HOME TAXES 32 HOTEL-MOTEL TAX 33 MISCELLANEOUS TAXES 34 PARKS/RECREATION CHARGES 35 QUALIFYING PERMITS 36 RAILROAD EQUIPMENT TAX 37 LANDFILL FEES 38 PARKING FACILITIES REVENUES 39 AMBULANCE CHARGES 40 HOSPITAL CHARGES 41 PUBLIC TRANSIT REVENUES

13819223 3307505 1823901 1478894 1305753 1116761 946073 793964 352460 330142 324665 305194 224648 223344 207897 179480 156977 139580 137322 131546 70841 51146 47190 25157 22767 19398 17007 15000 13758 9855 8632 7967 6823 6148 4051 3676 2005 1666 30
o o o

100.00723.93713.20710.7079.45% 8.0876.85% 5.757- . 2.5572.3972.35% 2.2171.63% 1.6271.50% 1.3071. 14% 1.0170.99% 0.95% 0.5170.37% 0.3470.1870.1670.147O. 12% O. 117O. 1070.07% 0.0670.06% 0.0570.0470.0370.0370.0170.01% 0.00% 0.00% 0.0070.00%

55

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
MUNICIPAL GROUP G

M-G-6

EXPENDITURE
TOTAL EXPENDITURES 1 WATER/SEWER SYSTEM 2 POLICE DEPARTMENT 3 GEN~RAL ADMINISTRATION 4 STREETS/DRAINAGE 5 GARBAGE/TRASH COLLECTION 6 PURCHASE LAND/EQUIP/STRUCTURES 7 CONSTRUCTION (NON-UTILITY) 8 FINANCIAL ADMINISTRATION 9 GENERAL INSURANCE 10 OTHER CURRENT EXPENDITURES 1 1 ELECTRIC SYSTEM 12 FIRE DEPARTMENT 13 GENERAL MUNICIPAL BUILDINGS 14 EMPLOYEE BENEFITS 15 GAS SYSTEM 16 MUNICIPAL COURT 17 LANDFILL 18 PARKS/RECREATION 19 JAIL 20 PUBLIC HEALTH 21 AIRPORT 22 LIBRARIES 23 BUILDING INSPECTION/REGULATION 24 HOUSING/COMMUNITY DEVELOPMENT 25 SOCIAL SERVICES 26 AMBULANCE SERVICE 27 PUBLIC WELFARE 28 EDUCATION 29 PARKING FACILITIES/METERS 30 MUNICIPAL HOSPITAL 31 PAYMENTS OTHER HOSPITALS 32 PUBLIC TRANSIT

AMOUNT

PER CENT OF TOTAL EXPEND.

14227970 4510267 2630188 2201142 990149 853230 754667 386331 298141 290803 230030 229986 190966 180270 158647 104017 47210 41487 33964 29461 20273 12789 12309 6611 6591 4293 3456 592 100 0 0 0 0

100.00i.
31. 70718.49715.477-
6.9676.0075.3072.7272.1072.0471.6271.6271.3471.2771.1270..7370.3370.2970.2470.2170.1470.0970.0970.0570.0570.037-
0~027-
0.0070.0070.0070.0070.0070.00i.

56

MUNICIPAL GROUP = H NUMBER REPORTING = 163 POPULATION RANGE = LESS THAN 500 TOTAL POPULATION = 49935

M-H-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

TAXES LOCAL NON-TAX
INTERGOVERNMENTAL TOTAL G.R.

3776994 1546431
1304146 6627571

$75.64 $30.97 $26.12
$132.72

57.0% 23.3% 19.7%
100.0%

TABLE 2: DETAILED TAX REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL
AMOUNT ($) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX FRANCHISE PAYMENTS MISC. OTHER

$14.65 $23.74 $19.09
$1.53 $1.24 $15.17 $0.23

11.0% 17.9% 14.4%
1. 1% 0.9% 11.4% 0.2%

TABLE 3: DETAILED LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

LICENSES/PERMITS
SERVICE CHARGES FINES/FORFEITS USE MONEY & PROPERTY OTHER NON-TAX

369635 253717 178521 666475
78083

$7.40 $5.08 $3.58 $13.35 $1.56

5.6% 3.8% 2.7% 10.1% 1.2%

TABLE 4: DETAILED INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNTS ($) REVENUES

FEDERAL STATE OTHER LOCAL

$23.37 $2.29 $0.46

17.6% 1. 7% 0.3%

57

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

M-H-2

CATEGORY

AMOUNT ($)

1. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION
PUBLIC SAFETY COURTS HEALTH/HUMAN SERVICE
PUBLIC WORKS HOUSING LEISURE SERVICES OTHER GENERAL
TOTAL G.o.E.

2123658 1285913
10349 23981 1249673 76799 264688 167755 5202816

$42.53 $25.75
$0.21 $0.48 $25.03 $1.54 $5.30 $3.36 $104.19

40.81. 24.71.
0.21. 0.51. 24.01. 1. 51. 5.11.
3.2%
100.01.

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

1. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

POLICE FIRE STREETS/DRAINAGE PARKS/RECREATION GARBAGE/TRASH LANDFILL JAIL

$20.85 $4.72
$14.52 $5.01 $9.94 $0.46 $0.19

20.01. 4.51.
13.91. 4.81. 9.51. 0.41. 0.21.

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM

PER CAPITA AMOUNT ($)
EQUIPMENT, LAND &
STRUCTURES CONSTRUCTION

POLICE FIRE STREETS/DRAINAGE GARBAGE/TRASH JAIL LANDFILL PARKS/RECREATTIoN
HOUSING ALL OTHER
TOTAL CAPITAL

$1.75 $2.35 $0.70 $0.42 $0.00 $0.00 $0.99 $0.00 $1.61 $7.81

$0.00 $0.34 $0.13 $0.00 $0.00 $0.00 $0.00 $0.00 $2.38 $2.85

58

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY

GENERAL OBLIGATION

$23.68

REVENUE BOND

$126.36

SHORT-TERM DEBT ISSUED

$6.59

INTEREST PAID

$7.05

ASSETS AT END OF FY SINKING FUNDS BOND FUNDS ALL OTHER FUNDS

$16.94 $4.78
$136.95

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER

AVERAGE

REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

13

90955

44

143399

NUMBER

AVERAGE

REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

17

19360

M-H-3

59

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES
(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

M-H-4

TYPE OF UTILITY
SYSTEM

NUMBER REPORTING

AVERAGE AMOUNT REVENUES EXPENDITURES

WATER & SEWER ELECTRIC GAS AIRPORT TRANSIT

110

17933

1 1

* *

0

0

0

0

* DATA WITHHELD, ONLY ONE JURISDICTION REPORTING

48299
* *
0 0

60

TABLE 11: RANKING OF REVENUE SOURCES
MUNICIPAL GROUP H

f1-H-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 WATER SYSTEM REVENUES 2 GAS SYSTEM REVENUES 3 LOCAL OPTION SALES TAX 4 FEDERAL INTERGOVT. REVENUES 5 ALCOHOLIC BEVERAGE TAXES 6 FRANCHISE PAYMENTS TAXES 7 INTEREST EARNINGS
8 REAL & PERSONAL PROPERTY TAXES
9 BUSINESS LICENSES 10 FINES/FORFEITS/FEES 11 ELECTRIC SYSTEM REVENUES 12 GARBAGE/TRASH COLLECTION CHARGES 13 ALCOHOLIC BEVERAGE LICENSES 14 PUBLIC UTILITIES TAXES 15 STATE INTERGOVT. REVENUES
16 RENTS & ROYALTIES
17 ALL OTHER FEES 18 INSURANCE PREMIUMS TAXES 19 HOTEL-MOTEL TAX 20 MOTOR VEHICLE TAXES 21 PARKS/RECREATION CHARGES 22 RECEIPTS FROM SALE REAL PROPERTY 23 PARKING FACILITIES REVENUES 24 LOCAL INTERGOVT. REVENUES 25 BLDG. PERMITS 2 6 MISCELLANEOUS TAXES 27 CEMETERY FEES 28 MOBILE HOME TAXES 29 FIRE SERV SUBSCRIPTION FEES 30 INTANGIBLE TAXES 31 OTHER LICENSES AND PERMITS 32 OTHER CHARGES 33 QUALIFYING PERMITS 34 FIFA, PENALTIES 35 RAILROAD EQUIPMENT TAX 36 LANDFILL FEES 37 SPECIAL ASSESSMENTS 3 8 AMBULANCE CHARGES 39 HOSPITAL CHARGES 4 0 AIRPORT REVENUES 41 PUBLIC TRANSI T REVENUES

10424072 1972654 1653753 1185230 1166991 953039 757691 548417 539816 220720 178521 170094 168437 130343 129840 114339 92447 77532 76216 61915 49685 47173 25611 23945 22816 13027 11279 6177 6042 4385 3859 3732 2850 1813 1322 1060 750 551
o
o
o o

100.001. 18.921. 15.861. 11. 371. 11.201. 9.141. 7.271. 5.261. 5. 181. 2.121. 1. 711. 1.631. 1.621. 1.251. 1.251. 1.101. 0.891. 0.741. 0.731. 0.591. 0.481. 0.451. 0.251. 0.231. 0.221. 0.121. O. 111. 0.061. 0.061. 0.041. 0.041. 0.041. 0.031. 0.021. 0.011. 0.011. 0.011. 0.011. 0.001. 0.001. 0.001. 0.001.

61

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
MUNICIPAL GROUP H

M-H-6

EXPENDITURE

AMOUNT

PER CENT OF TOTAL EXPEND.

---------------------------------------------------------

TOTAL EXPENDITURES

12810299 100.00%

1 WATER/SEWER SYSTEM

5312858

41.47%

2 GAS SYSTEM

1605617

12.53%

3 GENERA~ ADMINISTRATION

1484059

11.58%

4 POLICE DEPARTMENT

1040974

8.13%

5 STREETS/DRAINAGE

725058

5.66%

6 GARBAGE/TRASH COLLECTION

496424

3.88%

7 PURCHASE LAND/EQUIP/STRUCTURES

390105

3.05%

8 PARKS/RECREATION

249989

1.95%

9 FIRE DEPARTMENT

235487

1.84%

10 FINANCIAL ADMINISTRATION

233304

1.82%

11 GENERAL MUNICIPAL BUILDINGS

175759

1.37%

12 OTHER CURRENT EXPENDITURES

167755

1.31%

13 GENERAL INSURANCE

159945

1.25%

14 ELECTRIC SYSTEM

156378

1.22%

15 CONSTRUCTION (NON-UTILITY)

142175

1.11%

16 HOUSING/COMMUNITY DEVELOPMENT

73800

0.58%

17 EMPLOYEE BENEFITS

70591

0.55%

18 LANDFILL

23040

0.18%

19 LIBRARIES

14699

0.11%

20 PUBLIC HEALTH

10735

0.08%

21 MUNICIPAL COURT

10349

0.08%

22 JAIL ."&..:,....,j PUBLIC WELFARE

9452 8275

0.07% 0.06%

24 PARKING FACILITIES/METERS

5151

0.04%

25 SOCIAL SERVICES

3249

0.03%

26 BUILDING INSPECTION/REGULATION

2999

0.02%

27 PAYMENTS OTHER HOSPITALS

1000

0.01%

28 MUNICIPAL HOSPITAL

500

0.00%

29 PUBLIC TRANSIT

350

0.00%

30 AMBULANCE SERVICE

222

' 0.00%

31 EDUCATION

0

0.00%

32 AIRPORT

0

0.00%

62

COUNTY FINANCES

Group
A B C 0 E F Totals

Population Range
100,000 and Above 50,000 - 99,999 25 ,000 - 49 ,999 15,000 - 24,999 10,000 - 14,999 Less Than 10,000 All Count ies

Page
73 79 85 91 97 103 67

COUNTY FINANCIAL HIGHLIGHTS
(Interpreted from County Totals, Tables 1 through 12)
Georgia counties had $1.2 billion in general revenues (non-utility revenues) during their fiscal years ending in late 1982 or early 1983. This amounted to $235 per capita . Taxes were the #1 source of general revenues, followed by intergovernmental revenues. Local non-tax revenues accounted for less than 14% of county revenue. (Table 1)
Property taxes dominate county tax structures, amounting to almost 43% of total county general revenues and more than two -thirds of tax revenue. Sales taxes are clearly the #2 source at $40 per capita. (Table 2)
Though relatively unimportant, local non-tax revenues are led byfines and forfeitures at about $11 per capita (5% of total general revenue). (Table 3)
Intergovernmental revenues make up 23% of total general revenues. State funds provided to counties contribute $34 per capita and better than 14% of general revenues total. Federal intergovernmental revenues, which exceeded $100 million to counties, added another $20 per capita. (Table 4)
Health/human services comprise the leading county operating expenditure category. Counties spent more than a quarter of a billion dollars on health/human services ($50 per capita). Other major expenditure categories were public safety/corrections, county administration (including employee benefits), and . highways/roads/bridges. Total county operating expenditures for nonutility purposes was close to $1 bill ion. (Table 5)
The leading detailed expenditure items were very close in per capita amount and percentage of total general operating expenditure . Theyare, in order: hospitals, sheriffs' departments, police departments, and fire departments. (Table 6)
Highways/roads/bridges was far and away the leading capitl expenditure item at $7.39 per capita. Total county capital expenditures for general (non-utility) purposes were about $16 . (Table 7)
63

County debt at the end of the fiscal year amounted to $130 per capita, of which $90 was revenue bond debt, $40 general obligation. Counties issued $31 per capita in short-term debt during the year, and paid out interest on debt of almost $10 per capita. (Table 8)
Of the 158 counties reporting (Columbus-Muscogee County Consolidated Government is considered a municipality for purposes of the DCA Financial Reporting System and the Bureau of the Census) more reported general obligation debt outstanding (64) than revenue bond debt (31). The average outstanding general obligation debt of the 64 reporting was $3.3 million. Counties having revenue bond debt averaged $15.4 million outstanding. Of the 75 counties incurring shortterm debt during the fiscal year, the average amount was $2.2 million. (Table 9)
Water and sewer systems were the most common utility reported by counties (29 of 158 reporting). Of those reporting operating water and sewer systems, the average took in $3 .8 million in revenues and spent $4.5 million. Other county utilities were relatively infrequent and monetarily unimportant. (Table 10)
Real and personal property taxes ranked #1 among the 42 sources of revenue from which counties derived funds during the year. Local option sales taxes were second in importance. Together, property and local option sales taxes accounted for almost half (47%) of total county revenue . Conversely, 30 of the 42 sources contributed less than one percent each to county revenues. (Table 11)
Water/sewer systems and highways/roads/bridges were the two top expenditure categories, each amounting to $129 million and about 11% of total county spending. Although itemized in Table 12, the five categories comprising health expenditures would be#1 ifcombined. The five are DHR Health Grants, county hospitals, payments to other hospitals, ambulance service, and public health. The four lowest expenditure categories were utilities -- airport, gas, transit, and electric systems. (Table 12)
64

GLOSSARY
Amount ($): Total revenues or expenditures reported byall jurisdictions within the Group . Average Amount ($): Total amount reported by Group divided by number of jurisdictions reporting the item (rather than the total number of jurisdictions in the Group) . General Capital Expenditures: Operating expenditures for all nonutility functions. General Obligation Bonds: Bonded indebtedness backed by the "full fa ith and credit" of the loca I government. General Operating Expenditures: Expenditures for current operations of all non-utility functions. General Revenues: All revenues except utility revenues and borrowed money. Interest Paid: Interest on outstanding debt paid during the fiscal year. Intergovernmental Revenue: Revenues received from other units or levels of government, including grants and transfer payments to the local government. Per Capita Amount: Total amount divided by the 1980 population of the locality. Revenue Bonds: Bonded indebtedness backed by anticipated revenues derived from the project for which the money is borrowed. Short-term Debt: Indebtedness other than bonds, amortized within the calendar year in which borrowed. Use of Money and Property Revenues: Primarily interest on invested funds and, to a lesser extent, rents and royalties. Utilities: Water and/or sewer systems, electric systems, natural gas systems, public airports, and public transit systems.
6p

TERMS USED IN TABLE 11
DHR Health Grants: State grants to local health departments. Considered as "State Intergovernmental Revenues" elsewhere in this report, but broken out in this particular Table. (See also, State Intergovernmental Revenue). Miscellaneous Other Taxes:
All taxes not listed elsewhere in Table 11 .
Other Charges:
Service charges not listed elsewhere in Table 11.
Other Licenses:
Licenses not listed elsewhere in Table 11.
Other Miscellaneous Revenue:
All revenue not listed elsewhere in Table 11.
Receipts From Sale Materials: Proceeds from the sale of materials other than real property. State Intergovernmental Revenue: Includes all revenues derived from State government except DHR Health Grants. (See also, DHR Health Grants). Total State Intergovernmental Revenue: DHR Health Grants plus State Intergovernmental Revenue.
TERMS USED IN TABLE 12
County Hospital DHR Health Grants Public Health
Regarded as separate expenditure categories for purposes of Table 12.
Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed
elsewhere in Table 12.
Water/Sewer System: Includes water and/or sewer systems.
66

COUNTY GROUP = TOTAL
NUMBER REPORTING = 158
POPULATION RANGE = ALL
TOTAL POPULATION =

5293019

C-T-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

7- OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

776078171 173351162 291649639 1241078972

$146.62 $32.75 $55.10
$234.47

62.5714.0723.57100.07-

TABLE 2: TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

7- OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX MISC. OTHER

529013984 210724628
23320901 7916609 3695059 1406990

$99.95 $39.81
$4.41 $1.50 $0.70 $0.27

42.6717.07-
1.970.670.370.17-

TABLE 3: LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

7- OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

LICENSES/PERMITS
SERVICE CHARGES FINES/FORFEITS
USE MONEY & PROPERTY
OTHER NON-TAX

24255645 37891351 60659569 36370283 14174314

$4.58 $7.16 $11. 46 $6.87 $2.68

2.073.174.972.971. 17-

TABLE 4: INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

7. OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

FEDERAL STATE OTHER LOCAL

106523999 179515056
5610584

$20.13 $33.92
$1.06

8.67. 14.57-
0.57.

67

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

C-T-2

CATEGORY

AMOUNT ($)

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY/CORR. COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HWYS/ROADS LEISURE SERVICES OTHER
TOTAL G.O.E.

169187043 211691095
97050531 265815689
31015987 129299234
39865226 53718538 997643343

$31. 96 $39.99 $18.34 $50.22
$5.86 $24.43
$7.53 $10.15 $188.48

17.0721.27-
9.7726.67-
3.1713.07-
4.075.47100.07-

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

. EXPENDITURE ITEM

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

SHERIFF POLICE JAIL AMBULANCE FIRE HOSPITALS LANDFILL

$11. 64 $10.38
$4.75 $3.40 $10.38 $12.12 $1.91

6.275.572.571.875.576.471.07-

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM
HWYS/ROADS/BRIDGES FIRE LANDFILL JAIL PARKS/RECREATION ALL OTHER
TOTAL (CAPITAL)

PER CAPITA AMOUNT ($)
$7.39 $0.50 $0.49 $1.18 $0.62 $5.61 $15.78

68

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY GENERAL OBLIGATION REVENUE BOND

$40.41 $90.18

SHORT-TERM DEBT ISSUED

$31.38

INTEREST PAID

$9.62

ASSETS AT END OF FISCAL YEAR

SINKING FUNDS

$14.46

BOND FUNDS

$18.73

ALL OTHER FUNDS

$55.15

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER AVERAGE REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

64 3342266 31 15397757

NUMBER AVERAGE REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

75 2214701

C-T-3

69

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES C-T-4

(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

TYPE OF UTILITY
SYSTEM

AVERAGE AMOUNT NUMBER REPORTING REVENUES EXPENDITURES

WATER l!( SEWER
ELECTRIC
GAS AIRPORT TRANSIT

29

3809024 4473744

0

0

0

1 11

221209* 306770*

2

4445

41684

* DATA WITHHELD, ONLY ONE JURISDICTION REPORTING

70

TABLE 11: RANKING OF REVENUE SOURCES
TOTAL COUNTY GROUPS

C-T-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES

1354805684

1 REAL & PERSONAL PROPERTY TAXES 423048755

2 LOCAL OPTION SALES TAXES

210724628

3 DHR HEALTH GRANTS

117118304

4 WATER/SEWER REVENUE

110461701

5 FEDERAL INTERGOVT. REVENUE

106523999

6 STATE INTERGOVT. REVENUE

62396752

7 FINES/FORFEITS/FEES

50435616

8 MOTOR VEHICLE TAXES

40443850

9 PUBLIC UTILITIES TAXES

36435243

10 INTEREST EARNINGS

32754876

11 ALCOHOLIC BEVERAGE TAXES

23320901

12 GARBAGE/TRASH COLLECTION CHARGES 18150321

13 BUSINESS LICENSES

12022987

14 TAX COLLECTION FEES

11127450

15 FEE COLLECTIONS

10223953

16 FIFA, PENALTIES

8951400

17 OTHER MISCELLANEOUS REVENUE

8036178

18 INSURANCE PREMIUMS TAXES

7916609

19 OTHER CHARGES

7423136

20 INTANGIBLE TAXES

7289101

21 SPECIAL ASSESSMENTS

6138136

22 LOCAL INTERGOVT. REVENUE

5610584

23 BUILDING PERMITS

5535970

24 LANDFILL FEES

5186895

25 PARKS/RECREATION CHARGES

4092019

26 HOTEL-MOTEL TAX

3695059

27 ALCOHOLIC BEVERAGE LICENSES

3404318

28 OTHER LICENSES

3191640

2 9 AMBULANCE CHARGES

2955717

30 RECEIPTS FROM SALE MATERIALS

2843702

31 AIRPORT REVENUE

2433298

3 2 MOBILE HOME TAXES

1485305

~~ MISCELLANEOUS OTHER TAXES

1406990

34 RECEIPT FROM SALE REAL PROPERTY

771705

35 GAS REVENUE

633045

36 RAILROAD EQUIPMENT TAXES

232880

37 RENT INDUSTRIAL PARKS

189779

38 QUALIFYING PERMITS

100730

39 FIRE SERVo SUBSCRIPTION FEES

66186

40 HOSPITAL CHARGES

17077

41 TRANSIT REVENUE

8889

42 ELECTRIC REVENUE

o

TOTAL STATE INTGOVT. REVENUE

179515056

100.00% 31.23% 15.55% 8.64% 8.15% 7.86% 4.61% 3.72% 2.99% 2.69% 2.42% 1.72% 1.34% 0.89% 0.82% 0.75% 0.66% 0.59% 0.58% 0.55% 0.54% 0.45% 0.41% 0.41% 0.38% 0.30% 0.27% 0.25% 0.24% 0.22% 0.21% 0.18% 0.11% 0.10% 0.06% 0.05% 0.02% 0.0170.01% 0.0070.00% 0.0070.007.
13.257-

71

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
TOTAL' COUNTY GROUPS

C-T-6

EXPENDITURE

AMOUNT

PER CENT OF TOTAL EXPEND.

TOTAL EXPENDITURES 1 WATER/SEWER SYSTEM -
2 HWYS/ROADSiBRIDGES 3 DHR HEALTH GRANTS 4 SHERIFF~S DEPARTMENT . '5 PAYMENTS TO OTHER HOSPITALS
6 POLICE DEPARTMENT 7 FIRE DEPARTMENT 8 PUBLIC HEALTH 9 SUPERIOR COURT 10 OTHER CURRENT EXPENDITURES 11 GENERAL ADMINISTRATION ' 12 PURCHASE LAND/EQUIP/STRUCTURES 13 CONSTRUCTION (NON-UTILITY) 14 EMPLOYEE BENEFITS 15 PARKS/RECREATION 16 FINANCIAL ADMINISTRATION 17 COURTHOUSE/COUNTY BUILDINGS 18 JAIL 19 TAX COMMISSIONER 20 AMBULANCE SERVICE 21 GARBAGE/TRASH COLLECTION 22 CLERK OF COURTS 23 CORRECTIONAL INSTITUTE 24 JUVENILE/SMALL CLAIMS 25 TAX ASSESSOR/APPRAISER 26 PUBLIC WELFARE 27 STATE COURT 28 GENERAL INSURANCE 29 LIBRARIES 30 LANDFILL 31 PROBATE COURT 32 BUILDING INSPECTION/REGULATION ~~ COUNTY HOSPITAL 34 NATURAL RESOURCES 35 HOUSING/COMMUNITY DEVELOPMENT 36 AIRPORT .37 GAS SYSTEt-1 38 PUBLIC TRANSIT SYSTEM 39 ELECTRIC SYSTEM

1203588802 129738570 129119757 105730464 61633949 58847172 55236351 55116773 52342990 45029423 44237532 43973664 41987402 41557326 27661710 27342478 26318065 25695141 25062118 18192359 18007302 16214145 15142136 14821381 14657974 14277610 14220973 14013594 13068494 12522748 10105034 8207404 5744163 5278948 4696808 3736843 3374465 592168 83368
o

100.00% 10.78% 10.73% 8.78% 5.12% 4.89% 4.59% 4.58% 4.35% 3.74% 3.68% 3.65% 3.49% 3.45% 2.30% 2.27% 2.19% 2.13% 2.08% 1.51% 1.50% 1.35% 1.26% 1.23%
1~22%
1.19% 1.18% 1.16% 1.09% 1.04% 0.84% 0.68% 0.48% 0.44% 0.39% 0.31% 0.28% 0.05% 0.01% 0.00%

72

COUNTY GROUP = A

NUMBER REPORTING = 9

POPULATION RANGE = 100,000 AND ABOVE

TOTAL POPULATION =

2322900

C-A-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

7- OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

476175544 110920149 139707747 726803440

$204.99 $47.75 $60.14
$312.89

65.5715.3719.27100.07-

TABLE 2: TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

7- OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX
MISC. OTHER

327366279 128976885
12356950 4052341 2776850
646239

$140.93 $55.52 $5.32 $1.74 $1.20
$0.28

45.0717.77-
1.770.670.47-
0.17-

TABLE 3: LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

7- OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

LICENSES/PERMITS
SERVICE CHARGES FINES/FORFEITS USE MONEY & PROPERTY OTHER NON-TAX

19389236 31489293 27968793 24612237
7460590

$8.35 $13.56 $12.04 $10.60
$3.21

2.774.373.873.471.07-

TABLE 4: INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

7- OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

FEDERAL STATE OTHER LOCAL

62737555 73813311
3156881

$27.01 $31. 78
$1.36

8.6710.27-
0.47-

73

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY '

C-A-2

CATEGORY

AMOUNT (S)

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT (S) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY/CORR. COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HWYS/ROADS LEISURE SERVICES OTHER
TOTAL G.O.E.

90993500 122095627
62189441 144330858
15369052 36766468 27066556 34432325 533243827

S39.17 S52.56 S26.77 S62.13
S6.62 S15.83 $11.65 $14.82 S229.56

17.1722.9711.7727.17-
2.976.975.176.57100.07-

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE . ITEM

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

SHERIFF POLICE JAIL AMBULANCE FIRE HOSPITALS LANDFILL

$8.48 $20.33
S5.95 $1.15 S16.34 $24.88 Sl.12

3.778.972.670.577.1710.870.57-

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM
HWYS/ROADS/BRIDGES FIRE LANDFILL JAIL PARKS/RECREATION ALL OTHER
TOTAL (CAPITAL)

PER CAPITA AMOUNT (S)
S5.47 $0.23 SO.42 SO.19 Sl.02 S6.31 S13.64

74

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY

GENERAL OBLIGATION

$67.83

REVENUE BOND

$179.16

SHORT-TERM DEBT ISSUED

$50.57

INTEREST PAID

$17.71

ASSETS AT END OF FISCAL YEAR

SINKING FUNDS

$30.66

BOND FUNDS

$40.15

ALL OTHER FUNDS

$76.34

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER AVERAGE REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

9 17506056 5 83234679

NUMBER AVERAGE REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

5 23494000

C-A-3

75

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES C-A-4

(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

TYPE OF UTILITY
SYSTEM

AVERAGE AMOUNT NUMBER REPORTING REVENUES EXPENDITURES

WATER & SEWER
ELECTRIC GAS AIRPORT TRANSIT

6

15690166 17613085

o

o

o

o

o

o

3

449882 630169

o

o

o

76

TABLE 11: RANKING OF REVENUE SOURCES
COUNTY GROUP A

C-A-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

---------------------------------.---------. ---------------

TOTAL REVENUES

822294081

100.007-

1 REAL & PERSONAL PROPERTY TAXES

262734577

31.957-

2 LOCAL OPTION SALES TAXES

128976885

- 15 . 6 9 7-

3 WATER/SEWER REVENUE

94140994

11. 457-

4 FEDERAL INTERGOVT. REVENUE

62737555

7.637-

5 DHR HEALTH GRANTS

44575125

5.427-

6 STATE INTERGOVT. REVENUE

29238186

3.567-

7 MOTOR VEHICLE TAXES

26055313

3.177-

8 FINES/FORFEITS/FEES

25550628

3.117-

9 INTEREST EARNINGS

23449523

2.857-

10 PUBLIC UTILITIES TAXES

20955449

2.557-

11 GARBAGE/TRASH COLLECTION FEES

17698291

2.157-

12 ALCOHOLIC BEVERAGE TAXES

12356950

1.507-

13 BUSINESS LICENSES

10984974

1.347-

14 TAX COLLECTION FEES

6606578

0.807-

15 OTHER CHARGES

6469067

0.797-

16 INTANGIBLE TAXES

5342467

0.657-

17 FIFA, PENALTIES

5161441-

0.637-

18 SPECIAL ASSESSMENTS

5107534

0.627-

19 INSURANCE PREMIUMS TAXES

4052341

0.497-

20 BUILDING PERMITS

4013297

0.497-

21 LANDFILL FEES

3370320

0.417-

22 PARKS/RECREATION CHARGES

3309460

0.407-

23 LOCAL ,INTERGOVT. REVENUE

3156881

0.387-

24 HOTEL-MOTEL TAX

2776850

0.347-

25 FEE COLLECTIONS

2418165

0.297-

26 OTHER MISC REVENUE

2353056

0.297-

27 ALCOHOLIC BEVERAGE LICENSES

2263141

0.287-

28 OTHER LICENSES

2106281

0.267-

29 AIRPORT REVENUE

1349647

0.'167-

30 RECEIPTS FROM SALE MATERIALS

868300

0.117-

31 MISCELLANEOUS OTHER TAXES

646239

0.087-

32 AMBULANCE CHARGES

583769

0.077-

33 MOBILE HOME TAXES

434494

0.057-

34 RECEIPTS FROM SALE REAL PROPERTY

294414

0.047-

35 RAILROAD EQUIPMENT TAXES

75960

0.017-

36 FIRE SERVo SUBSCRIPTION FEES

58386

0.017-

37 QUALIFYING PERMITS

21543

0.007-

38 HOSPITAL CHARGES

o

0.007-

39 RENT INDUSTRIAL PARKS

o

0.007-

40 ELECTRIC REVENUE

o

0.007-

41 GAS REVENUE

o

0.007-

42 TRANSIT REVENUE

o

0.007-

TOTAL STATE INTGOVT. REVENUE

73813311

8.987-

77

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
COUNTY GROUP A

C-A-6

EXPENDITURE
TOTAL EXPENDITURES 1 WATER/SEWER SYSTEM 2 PAYMENTS TO OTHER HOSPITALS 3 POLICE DEPARTMENT 4 PUBLIC HEALTH 5 FIRE DEPARTMENT 6 HWYS/ROADS/BRIDGES 7 DHR HEALTH GRANTS 8 SUPERIOR COURT 9 OTHER CURRENT EXPENDPENDITURES 10 FINANCIAL ADMINISTRATION 11 GENERAL ADMINISTRATION 12 SHERIFF~S DEPARTMENT 13 PARKS/RECREATION 14 PURCHASE LAND/EQUIP/STRUCTURES 15 CONSTRUCTION (NON-UTILITY) 16 EMPLOYEE BENEFITS 17 JAIL 18 COURTHOUSE/COUNTY BUILDINGS 19 GARBAGE/TRASH COLLECTION 20 STATE COURT 21 PUBLIC WELFARE 22 JUVENILE/SMALL CLAIMS 23 LIBRARIES 24 GENERAL INSURANCE 25 TAX COMMISSIONER 26 CLERK OF COURTS 27 TAX ASSESSOR/APPRAISER 28 BUILDING INSPECTION/REGULATION 29 CORRECTIONAL INSTITUTE 30 AMBULANCE SERVICE 3 1 LANDFILL 32 HOUSING/COMMUNITY DEVELOPMENT 33 PROBATE COURT 34 AIRPORT 35 NATURAL RESOURCES 36 COUNTY HOSPITAL 37 PUBLIC TRANSIT SYSTEM 38 ELECTRIC SYSTEM 39 GAS SYSTEM

AMOUNT

PER CENT OF TOTAL EXPEND.

672535609 105678507
57372031 47224237 40358519 37954675 36766468 33187285 32289406 28268006 21243511 19945936 19688784 17859068 16184443 15504505 15133501 13830054 12846431 11566730 11473658 10321379
9956301 9207488 8613874 7789898 6440318 5420349 3688511 3397877 2670724 2594823 2475808 2029758 1890507 1207499
420920 33820
o o

100.00715.7178.5377.0276.0075.6475.4774.9374.8074.2073.1672.9772.9372.6672.4172.3172.2572.0671.9171.7271.7171.5371.4871.3771.2871. 1670.9670.8170.5570.5170.4070.3970.3770.3070.2870.1870.0670.0170.0070.007-

78

COUNTY GROUP = B

NUMBER REPORTING = 12

POPULATION RANGE = 50,000-99,999

TOTAL POPULATION =

765371

C-B-1

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

86314621 16387431 42588629 145290681

$112.77 $21.41 $55.64
$189.83

59.4% 11.3% 29.3% 100.0%

TABLE 2: TAX REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX MISC. OTHER

50550132 30161240
3710498 1034446
531044 327261

$66.05 $39.41
$4.85 $1.35 $0.69 $0.43

34.8% 20.8%
2.6% 0.7% 0.4% 0.2%

TABLE 3: LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

LICENSES/PERMITS SERVICE CHARGES FINES/FORFEITS
USE MONEY & PROPERTY
OTHER NON-TAX

1741034 1379541 8462537 3139446 1664873

$2.27 $1.80 $11. 06 $4.10 $2.18

1.2% 0.9% 5.8% 2.2% 1. 1%

TABLE 4: INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

% OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

FEDERAL STATE OTHER LOCAL

9248703 32894030
445896

$12.08 $42.98
$0.58

6.4% 22.6%
0.3%

79

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

C-B-2

CATEGORY

AMOUNT ($)

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY/CORR. COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HWYS/ROADS LEISURE SERVICES OTHER
TOTAL G.O.E.

18457347 32215620
9786082 34585523
3886167 17610754
4327091 8267057 129135641

$24.12 $42.09 $12.79 $45.19
$5.08 $23.01
$5.65 $10.80 $168.72

14.3724.97-
7.6726.87-
3.0713.67-
3.4X 6.47100.07-

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

SHERIFF POLICE JAIL AMBULANCE FIRE HOSPITALS LANDFILL

$11.95 $7.78 $5.61 $3.31
$12.72 $2.74 $2.27

7.174.673.372.077.571.671.37-

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM
HWYSiROADS/BRIDGES FIRE LANDFILL JAIL PARKS/RECREATION ALL OTHER
TOTAL (CAPITAL)

PER CAPITA AMOUNT ($)
$6.30 $0.96 $0.45 $4.73 $0.46 $4.56 $17.46

80

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY GENERAL OBLIGATION REVENUE BOND

$22.20 $48.75

SHORT-TERM DEBT ISSUED

$15.90

INTEREST PAID

$5.44

ASSETS AT END OF FISCAL YEAR

SINKING FUNDS

$4.05

BOND FUNDS

$3.06

ALL OTHER FUNDS

$46.08

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER AVERAGE REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

10 1699023 6 6218833

NUMBER AVERAGE REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

4 3043031

C-B-3

81

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES C-B-4

(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

TYPE OF UTILITY
SYSTEM

AVERAGE AMOUNT NUMBER REPORTING REVENUES EXPENDITURES

WATER & SEWER
ELECTRIC GAS AIRPORT TRANSIT

6

1530512 1934768

o

o

o

o

o

o

2

491533 570398

o

o

o

82

TABLE 11: RANKING OF REVENUE SOURCES
COUNTY GROUP B

C-B-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES
1 REAL & PERSONAL PROPERTY TAXES
2 LOCAL OPTION SALES TAXES 3 DHR HEALTH GRANTS 4 FEDERAL INTERGOVT. REVENUE 5 WATER/SEWER REVENUE 6 STATE INTERGOVT. REVENUE 7 FINES/FORFEITS/FEES 8 ALCOHOLIC BEVERAGE TAXES 9 MOTOR VEHICLE TAXES 10 INTEREST EARNINGS 11 FEE COLLECTIONS 12 PUBLIC UTILITIES TAXES 13 TAX COLLEXTION FEES 14 FIFA, PENALTIES 15 INSURANCE PREMIUMS TAXES 16 AIRPORT REVENUE 17 SPECIAL ASSESSMENTS 18 OTHER MISC REVENUE 19 LANDFILL FEES 20 BUILDING PERMITS 21 INTANGIBLE TAXES 22 HOTEL-MOTEL TAX 23 LOCAL INTERGOVT. REVENUE 24 BUSINESS LICENSES 25 OTHER LICENSES 26 MISCELLANEOUS OTHER TAXES 27 ALCOHOLIC BEVERAGE LICENSES 28 PARKS/RECREATION 29 RECEIPTS FROM SALE MATERIALS 30 MOBILE HOME TAXES 31 AMBULANCE CHARGES 32 OTHER CHARGES 33 RECEIPTS FROM SALE REAL PROPERTY 34 GARBAGE/TRASH COLLECTION FEES 35 RAILROAD EQUIPMENT TAXES 36 QUALIFYING PERMITS 37 HOSPITAL CHARGES 38 FIRE SERVo SUBSCRIPTION FEES 39 RENT INDUSTRIAL PARKS 40 ELECTRIC REVENUE 41 GAS REVENUE 42 TRANSIT REVENUE

155456817 41947269 30161240 25207263 9248703 9183070 7686767 6254313 3710498 3125880 2840921 2208224 1951165 1459756 1290739 1034446 983066 838565 826308 766168 629100 569518 531044 445896 430236 359702 327261 307050 242693 229854 183792 167665 166664 68671 36351 22013 14946
o o o o o o

TOTAL STATE INTGOVT. REVENUE

32894030

100.00726.98719.40716.2175.9575.9174.9474.0272.3972.0171.8371.4271.2670.9470.8370.6770.6370.5470.5370.4970.4070.3770.3470.2970.2870.2370.2170.2070.1670.1570.1270.1170.1170.0470.0270.017. 0.017. 0.0070.0070.007. 0.0070.0070.007-
21.167-

83

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
COUNTX GROUP B

C-B-6

EXPENDITURE
TOTAL EXPENDITURES 1 DHR HEALTH GRANTS 2 HWYS/ROADS/BRIDGES 3 WATER/SEWER SYSTEM 4 FIRE DEPARTMENT 5 SHERIFF'S DEPARTMENT 6 CONSTRUCTION (NON-UTILITY) 7 OTHER CURRENT EXPENDITURES 8 POLICE DEPARTMENT 9 PURCHASE LAND/EQUIP/STRUCTURES 10 GENERAL ADMINISTRATION 11 JAIL 12 PUBLIC HEALTH 13 EMPLOYEE BENEFITS 14 SUPERIOR COURT 15 PARKS/RECREATION 16 CORRECTIONAL INSTITUTE 17 AMBULANCE SERVICE 18 TAX COMMISSIONER 19 CLERK OF COURTS 20 TAX ASSESSOR/APPRAISER 21 COURTHOUSE/COUNTY BUILDING 22 JUVENILE/SMALL CLAIMS 23 FINANCIAL ADMINISTRATION 24 LANDFILL 25 GARBAGE/TRASH COLLECTION 26 AIRPORT 27 PAYMENTS TO OTHER HOSPITALS 28 GENERAL INSURANCE 29 LIBRARIES 30 STATE COURT 31 COUNTY HOSPITAL 32 PROBATE COURT 33 PUBLIC WELFARE 34 BUILDING INSPECTION/REGULATION 35 NATURAL RESOURCES 36 HOUSING/COMMUNITY DEVELOPMENT 37 ELECTRIC SYSTEM 38 GAS SYSTEM 39 PUBLIC TRANSIT SYSTEM

AMOUNT

PER CENT OF TOTAL EXPEND.

155245104 25207263 17610754 11608608 9732502 9143789 7515979 7258941 5955197 5844080 4782653 4294913 3816427 3686694 3297148 3284898 3089219 2534089 2484670 2399687 2284541 2200767 2124007 1925283 1740618 1642614 1140796 1138324 1092739 1042193 1026720 958755 938520 930665 898430 502935 109686
o o o

100.00716.24711.3477.4876.2775.8974.8474.6873.8473.7673.0872.7772.4672.3772.1272.1271.9971.6371 .6071.5571.4771.4271.377. 1. 247-
1.1271.0670.7370.7370.7070.6770.6670.6270.6070.6070.5870.3270.0770.0070.0070.007-

84

COUNTY GROUP = C

NUMBER REPORTING = 27

POPULATION RANGE = 25,000-49,999

TOTAL POPULATION =

935961

C-C-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

i. OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

89937857 22734073 37559848
150231778

$96.09 $24.29 $40.13
$160.51

59.9i. 15. Ii. 25.0i.
100.0i.

TABLE 2: TAX REVENUES BY SOURCE

SOURCE

i. OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX MISC. OTHER

60090526 25200188
2948127 1275731
253855 169430

$64.20 $26.92
$3.15 $1.36 $0.27 $0.18

40.0i. 16.8i.
2.0i. 0.8i. 0.2i. 0.1i.

TABLE 3: LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

i. OF TOTAL GENERAL REVENUES

LICENSES/PERMITS SERVICE CHARGES FINES/FORFEITS USE MONEY & PROPERTY OTHER NON-TAX

1931246 2539433 11149830 4241978 2871586

$2.06 $2.71 $11.91 $4.53 $3.07

1. 3i.
1. zx
7.4i.
2.8i.
1.9i.

TABLE 4: INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

i. OF TOTAL GENERAL REVENUES

FEDERAL STATE OTHER LOCAL

12915050 23429797
1215001

$13.80 $25.03
$1.30

8.67. 15.6i.
0.8i.

85

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

C-C-2

CATEGORY

AMOUNT ($)

'l. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY/CORR. COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HWYS/ROADS LEISURE SERVICES OTHER
TOTAL G.O.E.

23284898 27713417 10913389 33498307
4180158 27370272
4095699 5761055 136817195

$24.88 $29.61 $11. 66 $35.79
$4.47 $29.24
$4.38 $6.16 $146.18

17.0'l. 20.3'l.
8.0'l. 24.5'l.
3.1'l. 20.0'l.
3.0'l. 4.2'l. 100.0'l.

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEl"l

'l. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

SHERIFF POLICE JAIL AMBULANCE FIRE HOSPITALS LANDFILL

$14.41 $1.53 $3.44 $4.92 $6.02 $1.63 $2.40

9.9'l.
1. ox
2.4'l. 3.4'l.
4.1'l.
1. 1x
1. sx

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM
HWYS/ROADS/BRIDGES FIRE LANDFILL JAIL PARKS/RECREATION ALL OTHER
TOTAL (CAPITAL)

PER CAPITA AMOUNT ($)
$10.05 $0.73 $0.58 $1.49 $0.13 $6.99
$19.97

86

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY GENERAL OBLIGATION REVENUE, BOND

$28.73 $16.66

SHORT-TERM DEBT ISSUED

$16.18

INTEREST PAID

$3.60

ASSETS AT END OF FISCAL YEAR

SINKING FUNDS

$1.19

BOND FUNDS

$3.14

ALL OTHER FUNDS

$42.59

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER AVERAGE REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

14 1920399 8 1949250

NUMBER AVERAGE REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

12 1261740

C-C-3

87

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES C-C-4

(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

TYPE OF UTILITY
SYSTEM

AVERAGE AMOUNT NUMBER REPORTING REVENUES EXPENDITURES

WATER & SEWER
ELECTRIC GAS AIRPORT TRANSIT

9

722415 954955

o

o

o

1 2

34968* 132021*

o

o

o

88

~
TABLE 11: RANKING OF REVENUE SOURCES
COUNTY GROUP C

C-C-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 REAL & PERSONAL PROPERTY TAXES 2 LOCAL OPTION SALES TAXES 3 DHR HEALTH GRANTS 4 FEDERAL INTERGOVT. REVENUE 5 STATE INTERGOVT. REVENUE 6 FINES/FORFEITS/FEES 7 WATER/SEWER REVENUE 8 MOTOR VEHICLE TAXES 9 INTEREST EARNINGS 10 PUBLIC UTILITIES TAXES 11 ALCOHOLIC BEVERAGE TAXES 12 FEE COLLECTIONS 13 OTHER MISC REVENUE 14 FIFA, PENALTIES 15 TAX COLLECTION FEES 16 INSURANCE PREMIUMS TAXES 17 LOCAL INTERGOVT . REVENUE 18 AMBULANCE CHARGES 19 BUILDING PERMITS 20 LANDFILL FEES 21 INTANGIBLE TAXES 22 RECEIPTS FROM SALE MATERIALS 23 GAS REVENUE 24 BUSINESS LICENSES 25 OTHER LICENSES 26 ALCOHOLIC BEVERAGE LICENSES 27 MOBILE HOME TAXES 28 GARBAGE/TRASH COLLECTION FEES 29 OTHER CHARGES 30 HOTEL-MOTEL TAX 31 PARKS/RECREATION CHARGES 32 MISCELLANEOUS OTHER TAXES 33 SPECIAL ASSESSMENTS 34 AIRPORT REVENUE 35 RAILROAD .EQUI PMENT TAXES 36 RECEIPTS FROM SALE REAL PROPERTY 37 QUALIFYING PERMITS 38 FIRE SERVo SUBSCRIPTION FEES 3 9 HOSPITAL CHARGES 40 RENT INDUSTRIAL PARKS 41 ELECTRIC REVENUE 42 TRANSIT REVENUE
TOTAL STATE INTGOVT. REVENUE

168864076 47840094 25200188 22876927 12915050 11980454. 8306081 6501734 '520 1359 3556141 3267325 2948127 2843749 2725360 1424361 1317267 1275731 1215001 1019649 73158Q 689772 679705 652234 633045 513853 335117 323885 317014 295091 292938 253855 234183 169430 146226 69935 43401 33603 26811 7800
o o o o
34857381

100.00728.33714.92713.5577.6577.0974.9273.8573.087. 2 . 1 171.9371.7571.6871.6170.8470.7870.767'0 . 7 2 70.6070.4370.4170.4070.3970.3770 .3070.2070.197O. 1970.1770.1770.1570.1470.1070.0970.0470.0370.027.0 . OZ r. 0.0070.0070.0070.0070.007-
20.647.

89

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
COUNTY GROUP C

C-C-6

EXPENDITURE
TOTAL EXPENDITURES 1 HWYS/ROADS/BRIDGES 2 DHR HEALTH GRANTS 3 SHERIFF'S DEPARTMENT 4 CONSTRUCTION (NON-UTILITY) 5 WATER/SEWER SYSTEM 6 PURCHASE LAND/EQUIP/STRUCTURES 7 FIRE DEPARTMENT 8 GENERAL ADMINISTRATION 9 COURTHOUSE/COUNTY BUILDINGS 10 AMBULANCE SERVICE 11 OTHER CURRENT EXPENDITURES 12 EMPLOYEE BENEFITS 13 SUPERIOR COURT 14 CORRECTIONAL INSTITUTE 15 PUBLIC HEALTH 16 JAIL 17 TAX COMMISSIONER 18 PARKS/RECREATION 19 CLERK OF COURTS 20 TAX ASSESSOR/APPRAISER 21 LANDFILL 22 PROBATE COURT 23 JUVENILE/SMALL CLAIMS 24 COUNTY HOSPITAL 25 POLICE DEPARTMENT 26 GENERAL INSURANCE 27 GARBAGE/TRASH COLLECTION 28 PUBLIC WELFARE 29 LIBRARIES 30 BUILDING INSPECTION/REGULATION 31 FINANCIAL ADMINISTRATION 32 NATURAL RESOURCES 33 STATE COURT 34 GAS SYSTEM 35 HOUSING/COMMUNITY DEVELOPMENT 36 AIRPORT 37 PAYMENTS TO OTHER HOSPITALS 38 ELECTRIC SYSTEM 39 PUBLIC TRANSIT SYSTEM

AMOUNT

PER CENT OF TOTAL EXPEND.

164961814 27370272 22876927 13484162 10570050 8594595 8123764 5631042 5463118 5187148 4605127 4521256 4443781 4174265 3941828 3482760 3220077 3144403 3134995 2745298 2729233 2247332 1664596 1539589 1488322 1436308 1413911 1067386 1005171 960704 906011 903304 865440 789641 592168 333788 264042 40000
o o

100.00;' 16.59;' 13.87;' 8.17;' 6.41;' 5.21;' 4.92;' 3.41;' 3.31;' 3.14;' 2.79;' 2.74;' 2.69;' 2.53;' 2.39;' 2.11;' 1.95;' 1.91;' 1.90;' 1.66;' 1.65;' 1.36;' 1.01;' 0.93;' 0.90;' 0.87;' 0.86;' 0.65;' 0.61;' 0.58;' 0.55;' 0.55;' 0.52;' 0.48;' 0.36;' 0.20;' 0.16;' 0.02;' 0.00;' 0.00;'

90

COUNTY GROUP = D

NUMBER REPORTING = 31

POPULATION RANGE = 15,000-24,999

TOTAL POPULATION =

585474

C-D-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

7. OF TOTAL PER CAPITA GENERAL AMOUNT ( $) . REVENUES

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

53610610 9348012
30159040 93117662

$91.57 $15.97 $51.51 $159.05

57.67. 10.07. 32.47. 100.07.

TABLE 2: TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

7. OF TOTAL GENERAL REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX MISC. OTHER

40789497 10451432
1476752 661256 0 231673

$69.67 $17.85
$2.52 $1.13 $0.00 $0.40

43.87. 11.27.
1.67. 0.77. 0.07. 0.27.

TABLE 3: LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

7. OF TOTAL GENERAL REVENUES

LICENSES/PERMITS SERVICE CHARGES FINES/FORFEITS
USE MONEY & PROPERTY
OTHER NON-TAX

401528 1016230 4957719 1998340
974195

$0.69 $1.74 $8.47 $3.41 $1.66

0.47. 1. 17. 5.31. 2.17. 1.01.

TABLE 4: INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

1. OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

FEDERAL STATE OTHER LOCAL

8758394 21058908
341738

$14.96 $35.97
$0.58

9.41. 22.67.
0.47.

91

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

C-D-2

CATEGORY

AMOUNT ($)

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY/CORR. COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HWYS/ROADS LEISURE SERVICES OTHER
TOTAL G.O.E.

14714247 12894290
5778004 18699202
3527684 19382325
1744722 1993591 78734065

$25.13 $22.02
$9.87 $31.94
$6.03 $33.11
$2.98 $3.41 $134.48

18.7716.47-
7.3723.77-
4.5724.67-
2.272.57100.07-

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

SHERIFF POLICE JAIL AMBULANCE FIRE HOSPITALS LANDFILL

$13.64 $0.05 $2.40 $5.81 $1.12 $1.93 $2.65

10.170.071.874.370.871. 472.07-

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM
HWYS/ROADS/BRIDGES FIRE LANDFILL JAIL PARKS/RECREATION ALL OTHER
TOTAL (CAPITAL)

PER CAPITA AMOUNT ($)
$8.77 $0.22 $0.28 $0.66 $0.23 $3.29 $13.44

92

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT (S)

BOND DEBT AT END OF FY GENERAL OBLIGATION REVENUE BOND

S11.02 S13.43

SHORT-TERM DEBT ISSUED

S17.88

INTEREST PAID

S1.97

ASSETS AT END OF FISCAL YEAR

SINKING FUNDS

S1.46

BOND FUNDS

SO.07

ALL OTHER FUNDS

S32.14

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER AVERAGE REPORTING AMOUNT (S)

GENERAL OBLIGATION REVENUE

12 537881 5 1573000

NUMBER AVERAGE REPORTING AMOUNT (S)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

12 872155

C-D-3

93

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES C-D-4

(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

TYPE OF UTILITY
SYSTEM

AVERAGE AMOUNT NUMBER REPORTING REVENUES EXPENDITURES

WATER 8< SEWER ELECTRIC GAS AIRPORT TRANSIT

5

105744 734886

0

0

0

0

0

0

1 1

*

*

*

*

* DATA WITHHELD, ONLY ONE JURISDICTION REPORTING

94

TABLE 11: RANKING OF REVENUE SOURCES
COUNTY GROUP D

C-D-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES
1 REAL & PERSONAL PROPERTY TAXES
2 DHR HEALTH GRANTS 3 LOCAL OPTION SALES TAXES 4 STATE INTERGOVT. REVENUE 5 FEDERAL INTERGOVT. REVENUE 6 PUBLIC UTILITIES TAXES 7 FINES/FORFEITS/FEES 8 MOTOR VEHICLE TAXES 9 ALCOHOLIC BEVERAGE TAXES 10 INTEREST EARNINGS 11 FEE COLLECTIONS 12 OTHER MISC REVENUE 13 TAX COLLECTION FEES 14 INSURANCE PREMIUMS TAXES 15 AMBULANCE CHARGES 16 WATER/SEWER REVENUE 17 RECEIPTS FROM SALE MATERIALS 18 FIFA, PENALTIES 19 LOCAL INTERGOVT. REVENUE 20 INTANGIBLE TAXES 21 MOBILE HOME TAXES 22 RECEIPTS FROM SALE REAL PROPERTY 23 MISCELLANEOUS OTHER TAXES 24 ALCOHOLIC BEVERAGE LICENSES 25 OTHER LICENSES 26 LANDFILL FEES 27 PARKS/RECREATION CHARGES 28 OTHER CHARGES 29 BUILDING PERMITS 30 SPECIAL ASSESSMENTS 31 RAILROAD EQUIPMENT TAXES 32 GARBAGE/TRASH COLLECTION FEES 33 QUALIFYING PERMITS 3 4 HOSPITAL CHARGES 35 AIRPORT REVENUE 36 TRANSIT REVENUE 37 BUSINESS LICENSES 38 HOTEL-MOTEL TAX 39 FIRE SERVo SUBSCRIPTION FEES 40 RENT INDUSTRIAL PARKS 41 ELECTRIC REVENUE 42 GAS REVENUE
TOTAL STATE IN TGOVT . REVENUE

93652246 30743470 11352790 10451432
9706118 8758394 5329233 4016697 3057081 1476752 1282178
941022 940391 685601 661256 615346 528721 471523 371259 341738 314412 265522 244639 231673 183806 167144 133166 128114 108626
37504 33804 22919 19819 11189 11159
3344 2519 1885
o o o o o
21058908

100.007. 32.837. 12.127. 11. 167. 10.367. 9.357. 5.697. 4.297. 3.267. 1.587. 1.377. 1.0071.007. 0.7370.7170.6670.567. 0.5070.407. 0.3670.347. 0.2870.2670.2570.207. 0.1870.147-
o. 147-
0.127. 0.0470.047. 0.0270.027. 0.0170.017. 0.0070.007. 0.0070.0070.007. 0.007. 0.0070.007.
22.497.

95

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
COUNTY GROUP D

C-D-6

EXPENDITURE
TOTAL EXPENDITURES 1 HWYS/ROADS/BRIDGES 2 DHR HEALTH GRANTS 3 SHERIFF 7S DEPARTMENT 4 GENERAL ADMINISTRATION 5 PURCHASE LAND/EQUIP/STRUCTURES 6 CONSTRUCTION (NON-UTILITY) 7 WATER/SEWER SYSTEM 8 AMBULANCE SERVICE 9 CORRECTIONAL INSTITUTE 10 EMPLOYEE BENEFITS 11 SUPERIOR COURT 12 PUBLIC HEALTH 13 TAX COMMISSIONER 14 OTHER CURRENT EXPENDITURES 15 COURTHOUSE/COUNTY BUILDINGS 16 LANDFILL 17 CLERK OF COURTS 18 TAX ASSESSOR/APPRAISER 19 JAIL 20 PARKS/RECREATION 21 PROBATE COURT 22 COUNTY HOSPITAL 23 GARBAGE/TRASH COLLECTION 24 NATURAL RESOURCES 25 GENERAL INSURANCE 26 PUBLIC WELFARE 27 FINANCIAL ADMINISTRATION 28 FIRE DEPARTMENT 29 LIBRARIES 30 STATE COURT 31 JUVENILE/SMALL CLAIMS 32 HOUSING/COMMUNITY DEVELOPMENT 33 PAYMENTS TO OTHER HOSPITALS 34 AIRPORT 35 POLICE DEPARTMENT 36 BUILDING INSPECTION/REGULATION 37 PUBLIC TRANSIT S YSTEM 38 ELECTRIC SYSTEM 39 GAS SYSTEM

AMOUNT

PER CENT OF TOTAL EXPEND.

90320612 19382325 11352790
7983832 5771514 3978350 3892366 3674432 3400148 2814956 2317863 2277269 1943252 1827715 1731729 1600626 1553027 1520184 1407783 1407583 1280629 1181972 1045826 1039732
934925 923533 874011 865213 656289 464093 415808 382771 237921
83175 37079 31630 23941
4320
o o

100.00% 21.46% 12.57%
8.84% 6.39% 4.40% 4.31% 4.07% 3.76% 3.12% 2.57% 2.52% 2.15% 2.02% 1.92% 1.77% 1.72% 1.68% 1.56% 1.56% 1.42%
1. 31 x
1. 16% 1.15% 1.04% 1.02% 0.97% 0.96% 0.73% 0.51% 0.46% 0.42% 0.26% 0.09% 0.04% 0.04% 0.03% 0.00% 0.00% (i. 00%

96

COUNTY GROUP = E

NUMBER REPORTING = 30

POPULATION RANGE = 10,000-14,999

TOTAL POPULATION =

360544

C-E-1

TABLE 1: GENERAL REVENUES 'BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

% OF TOTAL GENERAL REVENUES

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

38101371 8100056
19389484 65590911

$105.68 $22.47 $53.78
$181.92

, 58.1%
12.3% 29.6% 100.0%

TABLE 2: TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

% OF TOTAL GENERAL REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX MISC. OTHER

26283151 9750137 1530291 467003 40239 30550

$72.90 $27.04
$4.24 $1.30 $0.11 $0.08

40.1% 14.9%
2.3% 0.7% 0.1%
O~O%

TABLE 3: LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

% OF TOTAL GENERAL REVENUES

LICENSES/PERMITS SERVICE CHARGES FINES/FORFEITS USE MONEY & PROPERTY OTHER NON-TAX

414513 922801 4613050 1472230 677462

$1.15 $2.56 ' $12.79 $4.08 $1.88

0.6% 1. 4% 7.0% 2.2% 1 0%

TABLE 4: INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

AMOUNT ($)

PER CAPITA AMOUNT ($)

% OF TOTAL GENERAL REVENUES

FEDERAL STATE OTHER LOCAL

5837646 13305825
246013

$16.19 $36.90
$0.68

8.9% 20.3%
0.4%

97

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY

C-E-2

CATEGORY

AMOUNT ($)

1. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY/CORR. COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HWYS/ROADS LEISURE SERVICES OTHER
TOTAL G.O.E.

11206919 9064435 4412313
12331771 2114524
15549064 1580007 1685561
57944594

$31. 08 $25.14 $12.24 $34.20
$5.86 $43.13
$4.38 $4.68 $160.71

19.31. 15.61.
7.61. 21.31.
3.61. 26.81.
2.71. 2.91. 100.01.

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

1. OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

SHERIFF POLICE JAIL AMBULANCE FIRE HOSPITALS LANDFILL

$17.42 $0.44 $3.79 $8.00 $1. 21 $2.16 $2.77

10.81. 0.31. 2.41. 5.01. 0.81. 1. 31. 1. 71.

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM
HWYS/ROADS/BRIDGES FIRE LANDFILL JAIL PARKS/RECREATION ALL OTHER
TOTAL (CAPITAL)

PER CAPITA AMOUNT ($)
$11. 23 $0.84 $0.97 $1.11 $0.43 $5.01
$19.58

98

TABLE 8: DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY GENERAL OBLIGATION REVENUE BOND

$10.14 $0.93

SHORT-TERM DEBT ISSUED

$15.13

INTEREST PAID

$1.59

ASSETS AT END OF FISCAL YEAR

SINKING FUNDS

$0.14

BOND FUNDS

$0.45

ALL OTHER FUNDS

$29.24

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER AVERAGE REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

11

332195

6

56178

NUMBER AVERAGE REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

16

341012

C-E-3

99

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES C-E-4

(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

TYPE OF UTILITY
SYSTEM

AVERAGE AMOUNT NUMBER REPORTING REVENUES EXPENDITURES

WATER & SEWER ELECTRIC GAS AIRPORT TRANSIT
* QATA WITHHELD, r i

2 0
0
3 1
ONLY ONE

33870 0 0
8502
*

77767 0 0
13742
*

JURISDICTION REPORTING

100

TABLE 11: RANKING OF REVENUE SOURCES
COUNTY GROUP E

C-E-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES
1 REAL & PERSONAL PROPERTY TAXES
2 LOCAL OPTION SALES TAXES 3 DHR HEALTH GRANTS 4 STATE INTERGOVT. REVENUE 5 FEDERAL INTERGOVT . REVENUE 6 FINES/FORFEITS/FEES 7 PUBLIC UTILITIES TAXES 8 MOTOR VEHICLE TAXES 9 ALCOHOLIC BEVERAGE TAXES 10 FEE COLLECTIONS 11 INTEREST EARNINGS 12 OTHER MISC REVENUE 13 TAX COLLECTION FEES 14 FIFA, PENALTIES 15 INSURANCE PREMIUMS TAXES 16 AMBULANCE CHARGES 17 RECEIPTS FROM SALE MATERIALS 18 INTANGIBLE TAXES 19 LOCAL INTERGOVT. REVENUE 20 OTHER CHARGES 21 LANDFILL FEES 22 ALCOHOLIC BEVERAGE LICENSES 23 MOBILE HOME TAXES 24 PARKS/RECREATION CHARGES 25 RECEIPTS FROM SALE REAL PROPERTY 26 BUILDING PERMITS 27 OTHER LICENSES 28 GARBAGE/TRASH COLLECTION FEES 29 WATER/SEWER REVENUE 30 BUSINESS LICENSES 31 HOTEL-MOTEL TAX 32 MISCELLANEOUS OTHER TAXES 33 AIRPORT REVENUE 34 RAILROAD EQUIPMENT TAXES 35 QUALIFYING PERMITS 36 TRANSIT REVENUE 37 SPECIAL ASSESSMENTS 38 HOSPITAL CHARGES 39 FIRE SERVo SUBSCRIPTION FEES 40 RENT INDUSTRIAL PARKS 41 ELECTRIC REVENUE 42 GAS REVENUE
TOTAL STATE INTGOVT. REVENUE

65690526 19960047
9750137 6699116 6606709 5837646 3539173 3155744 1690446 1530291 1073877 1040110
672447 559243 499069 467003 340514 315342 254978 246013 199568 154064 146122 145395 141428 116778 107433
92999 87227 67739 60311 40239 30550 25506 18229
7648 6370 5015
o o o o o
13305825

100.00% 30.38% 14.84% 10.20710.06% 8.8975.39% 4.80% 2.5772.33% 1.63% 1.58% 1.02% 0.85% 0.7670.7170.52% 0.48% 0.39% 0.37% 0.30% 0.2370.22% 0.22% 0.22% 0.18% 0.16% 0.14% 0.13% 0.1070.09% 0.06% 0.05% 0.0470.03% 0.0170.01% 0.0170.00% 0.0070.00% 0.00% 0.00%
20.26%

101

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
COUNTY GROUP E

C-E-6

EXPENDITURE
TOTAL EXPENDITURES 1 HWYS/ROADS/BRIDGES 2 DHR HEALTH GRANTS 3 SHERIFF'S DEPARTMENT 4 PURCHASE LAND/EQUIP/STRUCTURES 5 GENERAL ADMINISTRATION 6 AMBULANCE SERVICE 7 CONSTRUCTION (NON-UTILITY) 8 COURTHOUSE/COUNTY BUILDINGS 9 SUPERIOR COURT 10 OTHER CURRENT EXPENDITURES 11 PUBLIC HEALTH 12 TAX COMMISSIONER 13 JAIL 14 TAX ASSESSOR/APPRAISER 15 CLERK OF COURTS 16 EMPLOYEE BENEFITS 17 PROBATE COURT 18 PARKS/RECREATION 19 LANDFILL 20 CORRECTIONAL INSTITUTE 21 FINANCIAL ADMINISTRATION 22 COUNTY HOSPITAL 23 GARBAGE/TRASH COLLECTION 24 NATURAL RESOURCES 25 LIBRARIES 26 PUBLIC WELFARE 27 GENERAL INSURANCE 28 FIRE DEPARTMENT 29 JUVENILE/SMALL CLAIMS 30 PAYMENTS TO OTHER HOSPITALS 31 POLICE DEPARTMENT 32 BUILDING INSPECTION/REGULATION ~~ WATER/SEWER SYSTEM 34 STATE COURT 35 HOUSING/COMMUNITY DEVELOPMENT 36 AIRPORT 37 PUBLIC TRANSIT SYSTEM 38 ELECTRIC SYSTEM 39 GAS SYSTEM

AMOUNT

PER CENT OF TOTAL EXPEND.

65231423 15549064
6699116 6279725 4594089 4074071 2885019 2464623 2157015 1529707 1452591 1450788 1450481 1366871 1247689 1189524 1164349 1131600 1046743
998773 822831 635460 611106 571067 544684 533264 516664 477854 436673 421345 169078 158335 157027 155533 140137
75943 41226 31358
o o

100.00723.84710.2779.6377.0476.2574.4273.7873.3172.35% 2.2372.2272.2272.1071.9171.8271.7871.7371.6071.5371.2670.9770.9470.8870.8470.8270.7970.7370.6770.6570.2670.24'l. 0.2470.2470.217-
o. 127-
0.0670.0570.0070.007-

102

COUNTY GROUP = F

NUMBER REPORTING = 48

POPULATION RANGE = LESS THAN 10,000

TOTAL POPULATION =

322769

C-F-l

TABLE 1: GENERAL REVENUES BY SOURCE

SOURCE

'r. OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

TAXES LOCAL NON-TAX INTERGOVERNMENTAL
TOTAL G.R.

31938168 5861441
20013651 57813260

$98.95 $18.16 $62.01 $179.12

55.2'r.
10.1 x
34.6'r. 100.0'r.

TABLE 2: TAX REVENUES BY SOURCE

SOURCE

'r. OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

PROPERTY TAXES SALES TAX ALCOHOLIC BEVERAGE INSURANCE PREMIUM HOTEL-MOTEL TAX MISC. OTHER

23934399 6184746 1298283 425832 93071 1837

$74.15 $19.16
$4.02 $1.32 $0.29 $0.01

41.4'r. 10.7'r.
2.2'r. 0.7'r. 0.2'r. 0.0'r.

TABLE 3: LOCAL NON-TAX REVENUES BY SOURCE

SOURCE

AMOUNT ($)

. 'r. OF TOTAL PER CAPITA GENERAL AMOUNT ($) REVENUES

LICENSES/PERMITS SERVICE CHARGES FINES/FORFEITS USE MONEY & PROPERTY OTHER NON-TAX

378088 544053 3507640 906052 525608

$1.17 $1.69 $10.87 $2.81 . $1.63

0.7'r. 0.9'r. 6.1'r.
1. ex
0.9'r.

TABLE 4: INTERGOVERNMENTAL REVENUES BY SOURCE

SOURCE

'r. OF TOTAL PER CAPITA GENERAL AMOUNT ($) AMOUNT ($) REVENUES

FEDERAL STATE OTHER LOCAL

7026651 12781945
205055

$21. 77 $39.60
$0.64

12.2'r. 22.1'r.
0.4'r.

103

TABLE 5: GENERAL OPERATING EXPENDITURES BY CATEGORY '

C-F-2

CATEGORY

AMOUNT ($)

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

ADMINISTRATION PUBLIC SAFETY/CORR. COURTS HEALTH/HUMAN SERVICE PUBLIC WORKS HWYS/ROADS LEISURE SERVICES OTHER
TOTAL G.O.E.

10530132
7707706 3971302 10982188 1938402 12620351 1051151 1578949 50380181

$32.62 .
$23.88 $12.30 $34.02
$6.01 $39.10
$3.26 $4.89 $156.09

20.97-
15.377.97-
21.873.87-
25.172.173.17-
100.07-

TABLE 6: SELECTED DETAILED GENERAL OPERATING EXPENDITURES

EXPENDITURE ITEM

7- OF TOTAL GENERAL
PER CAPITA OPERATING AMOUNT ($) EXPENDITURES

SHERIFF POLICE JAIL AMBULANCE FIRE HOSPITALS LANDFILL

$15.66 $0.46 $3.15 $5.92 $1.63 $2.47 $3.01

10.070.372.073.871. 071. 671.97-

TABLE 7: SELECTED DETAILED GENERAL CAPITAL EXPENDITURES

EXPENDITURE ITEM
HWYS/ROADS/BRIDGES FIRE LANDFILL JAIL PARKS/RECREATION ALL OTHER
TOTAL (CAPITAL)

PER CAPITA AMOUNT ($)
$9.23 $0.85 $0.63 $0.03 $0.45 $3.91 $15.10

104

TABLE 8 : DEBTS AND ASSETS

PER CAPITA AMOUNT ($)

BOND DEBT AT END OF FY GENERAL OBLIGATION REVENUE BOND

$7.33 $0.15

SHORT-TERM DEBT ISSUED

$16.72

INTEREST PAID

$1.67

ASSETS AT END OF FISCAL YEAR

SINKING FUNDS

$0.62

BOND FUNDS

$1 .24

ALL OTHER FUNDS

$31.25

C-F-3

TABLE 9: AVERAGE DEBT (TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING EACH TYPE OF DEBT)

AVERAGE AMOUNT OUTSTANDING AT END OF FISCAL YEAR

TYPE OF BOND DEBT

NUMBER AVERAGE REPORTING AMOUNT ($)

GENERAL OBLIGATION REVENUE

8

295750

1

*

NUMBER AVERAGE REPORTING AMOUNT ($)

SHORT-TERM DEBT ISSUED DURING FISCAL YEAR

26

207598

* DATA WITHHELD, ONLY ONE JURISDICTION REPORTING

105

TABLE 10: AVERAGE UTILITY REVENUES AND EXPENDITURES C-F-4

(TOTAL AMOUNTS FOR GROUP DIVIDED BY THE NUMBER OF JURISDICTIONS REPORTING UTILITY REVENUES AND EXPENDITURES)

TYPE OF UTILITY
SYSTEM

AVERAGE AMOUNT NUMBER REPORTING REVENUES EXPENDITURES

WATER & SEWER

1

ELECTRIC

0

GAS

0

AIRPORT

0

TRANSIT

0

*

*

0

0

0

0

0

0

0

0

* DATA WITHHELD, ONLY ONE JURISDICTION REPORTING

106

TABLE 11: RANKING OF REVENUE SOURCES
COUNTY GROUP F

C-F-5

SOURCE

AMOUNT

PER CENT OF TOTAL REVENUES

TOTAL REVENUES 1 REAL & PERSONAL PROPERTY TAXES 2 FEDERAL INTERGOVT. REVENUE 3 DHR HEALTH GRANTS 4 STATE INTERGOVT. REVENUE 5 LOCAL OPTION SALES TAXES 6 FINES/FORFEITS/FEES '." . 7 PUBLIC UTILITIES TAXES 8 MOTOR VEHICLE TAXES 9 ALCOHOLIC BEVERAGE TAXES 10 FEE COLLECTIONS 11 INTEREST 'EARNINGS 12 OTHER MISC REVENUE . 13 TAX COLLECTION FEES 14 INSURANCE PREMIUMS TAXES 15 RECEIPTS ' FROM SALE MATERIALS 16 AMBULANCE CHARGES 17 LOCAL INTERGOVT. REVENUE 18 FIFA, PENALTIES 19 RENT INDUSTRIAL PARKS 20 OTHER CHARGES 21 ALCOHOLIC BEVERAGE LICENSES 22 MOBILE HOME TAXES 23 OTHER LICENSES 24 INTANGIBLE TAXES 25 HOTEL-MOTEL TAX 26 LANDFILL FEES 27 RAILROAD EQUIPMENT TAXES 28 WATER/SEWER REVENUE 29 PARKS/RECREATION CHARGES 30 BUSINESS LICENSES 31 QUALIFYING PERMITS 32 BUILDING PERMITS 33 RECEIPTS FROM SALE REAL PROPERTY 34 GARBAGE/TRASH COLLECTION FEES 35 SPECIAL ASSESSMENTS 36 HOSPITAL CHARGES 37 MISCELLANEOUS OTHER TAXES 38 AIRPORT REVENUE 39 FIRE SERVo SUBSCRIPTION FEES 4 0 ELECTRIC REVENUE 41 GAS REVENUE 42 TRANSIT REVENUE
TOTAL STATE INTGOVT. REVENUE

58044282 19823298
7026651 6407083 6374862 6184746 2768724 1776327 1313771 1298283
738916 586003 518616 499005 425832 306449 228774 205055 204531 189779 186273 180314 139088 130397 128021
93071 73405 50358 39443 36141 31728 18593 17056 13600 13542
6992 5918 1837 1800
o o o o
12781945

100.00734.15712. 11711.04710.98710.6674.7773.0672.2672.2471.2771.0170.8970.8670.7370.5370.3970.3570.3570.3370.3270.3170.2470.2270.2270.1670.1370.0970.0770.0670.0570.0370.037. 0 . 0 2 7. 0.0270.0170.0170.007. 0.0070.0070.007. 0.0070.007.
22.027-

107

TABLE 12: RANKING OF EXPENDITURE CATEGORIES
COUNTY GROUP F

C-F-6

EXPENDITURE
TOTAL EXPENDITURES 1 HWYS/ROADS/BRIDGES 2 DHR HEALTH GRANTS 3 SHERIFF"S DEPARTMENT 4 GENERAL ADMINISTRATION 5 PURCHASE LAND/EQUIP/STRUCTURES 6 AMBULANCE SERVICE 7 COURTHOUSE/COUNTY BUILDINGS 8 CONSTRUCTION (NON-UTILITY) 9 TAX COMMISSIONER 10 SUPERIOR COURT 11 PUBLIC HEALTH 12 PROBATE COURT 13 TAX ASSESSOR/APPRAISER 14 OTHER CURRENT EXPENDITURES 15 LANDFILL 16 JAIL 17 EMPLOYEE BENEFITS 18 CLERK OF COURTS 19 CORRECTIONAL INSTITUTE 20 COUNTY HOSPITAL 21 FINANCIAL ADMINISTRATION 22 PARKS/RECREATION 23 FIRE DEPARTMENT 24 NATURAL RESOURCES 25 PUBLIC WELFARE 26 GENERAL INSURANCE 27 HOUSING/COMMUNITY DEVELOPMENT 28 POLICE DEPARTMENT 29 GARBAGE/TRASH COLLECTION 30 LIBRARIES 31 JUVENILE/SMALL CLAIMS 32 STATE COURT 33 BUILDING INSPECTION/REGULATION 34 PAYMENTS TO OTHER HOSPITALS 35 WATER/SEWER SYSTEM 36 PUBLIC TRANSIT SYSTEM 37 AIRPORT 38 ELECTRIC SYSTEM 39 GAS SYSTEM

AMOUNT

PER CENT OF TOTAL EXPEND.

55294240 12440874
6407083 5053657 3936372 3262676 1912195 1703154 1609803 1495192 1461628 1291244 1260958 1188015 1005009
970461 942620 915522 847125 754670 754019 745294 736145 705592 641325 573083 546583 503697 4:$0644 326616 315006 233961 167630
70243 44564 26895 13870
815
o o

100.00% 22.50% 11.59% 9.14% 7.12% 5.90% 3.46% 3.08% 2.91% 2.70% 2.64% 2.34% 2.28% 2.15% 1.82% 1. 76% 1.70% 1.66;' 1.53;' 1.36;' 1.36% 1.35% 1 .33% 1.28;' 1.16;' 1.04;' 0.99;' 0.91;' 0.78% 0.59;' 0.57;' 0.42;' 0.30;'
o. 13;'
0.08;' 0.05;' 0.03;' 0.00% 0.00% 0.00;'

108

APPENDIX

Appendix A Appendix B Appendix C

Subject
Data Categories Municipalities, Population & Group Counties, Population & Group

Page
109 113 119

APPENDIX A DATA CATEGORIES

Appendix A is a list of revenue, expenditure, debt and asset items requested of local governments by the DCA financial survey. In effect, Apendix A is a "skeleton" of that survey , from which the data in this report was derived. Using this Appendix the reader will better understand the structure of local government finances used in th is report and the terminology employed.

MUNICIPAL GENERAL REVENUES

Property Taxes Real and Personal Property Tax Public Utilities Taxes Motor Vehicle Taxes Mobile Home Taxes FIFA, Penalties, Interest, Cost Intangible Taxes Railroad Equipment Tax
Sales, Excise, and Special Use Taxes Local Option Sales Tax Insurance Premiums Tax Hotel-Motel Tax Franchise Payment Tax (Public utilities) Alcoholic Beverage Taxes Miscellaneous Other Taxes
Service Charge Revenues Parking Facilities/Parking Meters GarbagelTrash Collection Charges Landfill Fees Parks and Recreation Charges Ambulance Charges Hospital Charges Fire Service Subscription Fees Cemetery Fees Other Service Charge Revenues
Licenses and Permits Revenues Business licenses/Occupational Taxes Alcoholic Beverage licenses Building Permits Qualifying Fees Other licenses and Permits

Intergovern!'1ental Revenues, by Type Payments in lieu of Taxes General Public Purpose Grants (State) Capital Outlay Grants (State) Road and Bridge Funds Crime Control Grants, LEAA
CETA Grants t
Community Development Block Grants Public Welfare Grants General Revenue Sharing Physical and Mental Health Grants Real Estate Transfer Tax Other Intergovernmental Revenue
Intergovernmental Revenues, by Source State Other Local Governments Federal
Use of Money and Property Revenues Receipts from Real Property Sales Interest on Investments Rents and Royalties
Miscellaneous General Revenues Other Revenues Special Assessments

MUNICIPAL UTILITY REVENUES

By Purpose . Water and Sewer System Electric Supply System Gas Supply System Airport Public Trans it

By Type of Revenue Operating Revenue Other Revenue

MUNICIPAL GENERAL EXPENDITURES

City Administration Financial Administration General Administration General Municipal Buildings General Insurance Employee Benefits
Courts Municipal Court

Public Works Streets/Drainage GarbagelTrash Collection Landfill Parking Facilities/Meters
Housing and Community Development Housing and Community Development Building Inspection and R~gulation

Public Safety and Corrections Police Department Jail Fire Department
Health and Human Services Municipal Hospital Payments to Other Hospitals Social Services Public Health Publ ic Welfare Ambulance Service

Leisure Services Parks and Recreation Libraries
Education Non-School Board Expenditures

MUNICIPAL UTILITY EXPENDITURES

By Purpose Water and Sewer System Electric Supply System Gas Supply System Airport Public Transit

By Type of Expenditure Current Operations Purchase of Equipment, Land, and Structures Construction Depreciation Interest Expense .

COUNTY GENERAL REVENUES

Property Taxes Real and Personal Property Tax Public Utilities Taxes Motor Vehicle Taxes Mobile Home Taxes FIFA, Penalties , Interest , Cost Intangible Taxes Tax Collection Fees Other Property Taxes

Service Charge Revenues GarbagelTrash Collection Charges Landfill Fees Parks and Recreation Charges Ambulance Charges Hospital Charges Fire Service Subscription Fees Cemetery Fees Other Service Charge Revenues

Sales, Excise, and Special Use Taxes Alcoholic Beverage Taxes Local Option Sales Tax Insurance Premiums Tax Hotel-Motel Tax Miscellaneous Other Taxes
Licenses and Permits Revenues Business Licenses/Occupational Taxes Alcoholic Beverage Licenses Building Permits Qualifying Fees Other Licenses and Permits
Intergovernmental Revenues, by Type Payments in Lieu of Taxes General Public Purpose Grants (State) Fuel Oil, Mileage (State) Road and Bridge Funds County Board of Health Revenues Crime Control Grants, LEAA CETA Grants Community Development Block Grants Development Authority Revenues Public Welfare Grants General Revenue Sharing Real Estate Transfer Tax Physical and Mental Health Grants Other Intergovernmental Revenue

Intergovernmental Revenues, by Source State Other Local Governments Federal
Use of Money and Property Revenues Receipts from Material/Equipment Sales Receipts from Real Property Sales Interest on Investments Rents and Royalties
Other General R4;!venues Special Assessments Other Revenues

COUNTY UTILITY REVENUES

By Purpose Water and Sewer System Electric Supply System Gas Supply System Airport Public Transit

By Type of Revenue Operating Revenue Other Revenue

COUNTY GENERAL EXPENDITURES

County Administration Financial Administration Tax Commissioner Tax Assessor/Appraiser General Administration Courthouse and General County BUildings General Insurance Employee Benefits

Courts Superior Court State Court Juvenile Court & Small Claims Court Probate Court Clerk of Courts

Public Safety and Corrections Sheriff's Department Police Department Correctional Institute Jail Fire Department

Health and Human Services County Hospital Payments to Other Hospitals , Public Health Public Welfare Ambulance Service

Housing and Community Development Housing and Community Development Building Inspection and Regulation

Leisure Services Parks and Recreation Libraries

Highways Highways, Roads , and Bridges

Public Works Natural Resources (Forestry , etc.) GarbargelTrash Collection Landfill

COUNTY UTILITY EXPENDITURES

By Purpose Water and Sewer System Electric Supply System Gas Supply System Airport Public Transit
MUNICIPAL DEBT

By Type of Expenditure Current Operations Purchase of Equipment, Lands, and Structures Construction Depreciation Interest Expense
COUNTY DEBT

Bond Debt, by Purpose Water System Gas System Electric System Industrial Revenue Bonds Education Transit Other

Bond Debt, by Purpose Water System Gas System Electric System Industrial Revenue Bonds Education Transit Other

Bond Debt, Outstanding at End of FY General Obligation Revenue

Bond Debt, Outstanding at End of FY General Obligation Revenue

Debt Issued, Retired, Interest Paid, and Amount Outstanding at End of Fiscal Year Bonds Long-Term, Other Than Bonds Short-Term
MUNICIPAL CASH AND INVESTMENT ASSETS

Debt Issued, Retired, Interest Paid, and Amount Outstanding at End of Fiscal Year Bonds Long-Term, Other Than Bonds Short-term
COUNTY CASH AND INVESTMENT ASSETS

Cash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities Other Securities

Cash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities Other Securities

APPENDIX B: LIST OF 1'1UN I CI PAL I TIES INCLUDED IN THE 1983 REPORT OF LOCAL GOVERNMENT FINANCES

1980

~!IY
ABBEVILLE

E:QEiJbBI!Q~
985

ACWORTH

3648

ADAIRSVILLE

1739

ADEL

5592

ADRIAN

756

AILEY

579

ALAMO

993

ALAPAHA

771

ALBANY

73934

ALDORA

139

ALLENHURST

606

ALLENTOWN

321

ALMA

3819

ALPHARETTA

3128

ALSTON

111

ALTO

618

AMBROSE

360

AMERICUS

16120

ANDERSONVILLE

267

ARABI

376

ARAGON ARCADE

8..,.5.,..5,..
.L..L.J

ARGYLE

206

ARLINGTON

1572

ARNOLDSVILLE

187

ASHBURN

4766

ATHENS

42549

ATLANTA

425022

ATTAPULGUS

623

AUBURN

692

AUGUSTA

47532

AUSTELL

3939

AVONDALE ESTATES 1313

BACONTON

763

BAINBRIDGE

10553

BALDWIN

1080

BALL GROUND

640

BARNESVILLE

4887

' BARTOW

-~ :'= .J ~ I

BARWICK

413

BAXLEY

3586

BELLVILLE

173

BERKELEY LAI<E

503

BERLIN

538

BETHLEHEM

281

BIBB CITY

667

BISHOP

172

BLACKSHEAR

3222

BLAIRSVILLE

530

BLAKELY

5880

POPULATION
BQiJE
G E F D G G G G A H G H E E H
G H C H H G H H F H E B A G G B E F. G
C' F G
E H H E H G G H G H E G
D

1980

~.!IY
BLOOr-l I NGDALE

EQE~bBI!Q~
1855

BLUE RIDGE

1376

BLUFFTON

132

BLYTHE

367

BOGART

819

BOSTON

1424

BOWDEN

1743

BOWERSVILLE

318

BOWMAN

890

BRASELTON

308

BRASWELL

282

BREfrlEN

3966

BRINSON

274

BRONWOOD

524

BROOKLET

1035

BROOKS

199

BROXTON

1117

BRUNSWICK

17605

BUCHANAN

1019 .

BUCKHEAD

219

BUENA VISTA

1544

BUFORD

6697

BUTLER

1959

BYROMVILLE

567

BYRON

1661

CADWELL

353

CAIRO

8777

CALHOUN

5335

CAMAK

283

CAMILLA

5414

CANON

704

CANTON

3601

CARL

239

CARLTON

291

CARNESVILLE

465

CARROLLTON

14078

CARTERSVILLE

9508

CAVE SPRINGS

883

CECIL

280

CEDARTOWN

8619

CENTERVILLE

2622

CENTRALHATCHEE

240

CHAr-1BLEE

7137

CHATSWORTH

2493

CHAUNCEY

350

CHESTER

409

CHICKAMAUGA

2232

CLARKESVILLE

1348

CLARKSTON

4539

CLAXTON

2694

POPULATION
!3Q~E
F F H H G F F H G H H E H G F
H F B F H F D F G F H D D H D G E H H H B C G H D E H D F H H F F E E

113

~!IY
CLERMONT

eQe~bBI!Q~
300

CLEVELAND

1573

CLIMAX

407

COBBTOWN

494

COCHRAN

5121

COHUTTA

407

COLBERT

498

COLEMAN

164

COLLEGE PARK

24632

COLLINS

639

COLQUITT

2065

COLUMBUS

169441

COMER

930

COMMERCE

4092

CONCORD

317

CONYERS

6567

COOLIDGE

736

CORDELE

10914

CORNELIA

3203

COVINGTON

10586

CRAWFORD

498

CRAWFORDVILLE

594

CULLODEN

281

CUSSETA

1218

CUTHBERT

4340

DACULA

1577

DAHLONEGA

2844

DAISY

174

DALLAS

2440

DALTON

20743

DAMASCUS

403

DANIELSVILLE

354

DANVILLE

529

DARIEN

1731

DASHER

659

DAVISBORO

433

DAWSON

5699

DAWSONVILLE

342

DECATUR

18404

DEEPSTEP

120

DEt10REST

1130

. DENTON

286

DESOTO

248

DEXTER

527

DILLARD

238

DOERUN

1062

DONALSONVILLE

3320

DORAVILLE

7414

DOUGLAS

10980

DOUGLASVILLE

7641

8Q~e
H F H H D H H H C G F A G E H D G C E C H G H F E F E H F C H H G F G H D H C H F H H G H F E
D
C
D

~!IY

eQe~bBI!Q~

DUBLIN

16083

DUDLEY

425

DULUTH

2956

DUPONT

267

EAST DUBLIN

2916

EAST ELLIJAY

469

EAST POINT

37486

EASTMAN

5330

EATONTON

4833

EDGE HILL

53

EDISON

1128

ELBERTON

5686

ELLAVILLE

1684

ELLENTON

277

ELLIJAY

1507

EMERSON

1110

ENIGMA

574

EPHESUS

184

ETON

301

EUHARLEE

477

FAIRBURN

3466

FAIRMOUNT

842

FAYETTEVILLE

2715

FITZGERALD

10187

FLEMINGTON

440

FLOVILLA

458

FLOWERY BRANCH

755

FOLKSTON

2243

FOREST PARK

18782

FORSYTH

4624

FORT GAINES

1260

FORT OGLETHORPE 5443

FORT VALLEY

9000

FRANKLIN

711

FRANKLIN SPRINGS 797

FUNSTON

337

GAINESVILLE

15280

GARDEN CITY

6895

GARFIELD

222

GAY

175

GEORGETOWN

935

GIBSON

730

GILLSVILLE

142

GLENNVILLE

4144

GLENWOOD

824

GOOD HOPE

200

GORDON

2768

GRANTVILLE

1110

GRAY

2145

GRAYSON

464

8Q~e
C H E H E H B D E H F D F H F F G H H H E G E C H H G F C E F D D G G H C D H H G G H E G H E F F H

114

~!IY
GREENSBORO

EQE!::!!::aI!Q~
2985

GREENVILLE

1213

GRIFFIN GROVETOWN

20728 3384

GUMBRANCH

272

GUYTON

749

HAGAN HAHIRA

880 1534

HAMILTON

495

HAMPTON

2059

HAPEVILLE

6166

HARALSON

123

HARLE~l

1485

HARRISON

456

HARTWELL

4855

HAWKINSVILLE

4372

HAZELHURST

4298

HELEN

265

HELENA

1390

HEPHZIBAH

1452

HIAWASSEE

491

HILLTONIA

515

HINESVILLE

11309

HIRAM

711

HOBOKEN

514

HOLLY SPRINGS

687

HOMELAND

683

HOMER

734

HOMERVILLE

3112

HOSCHTON

490

IDEAL

619

ILA

287

IRON CITY

367

IRWINTON

841

IVEY

455

JAC KSON

4133

JACKSONVILLE

206

JAKIN

194

JASPER

1556

JEFFERSON

1820

JEFFERSONVILLE

1473

JEN KINSBURG

360

JERSEY

201

JESUP

9418

JONESBORO

4132

JUNCTION CITY

254

I<ENNESAW

5095

KINGSLAND

2008

KI NGSTON

733

KITE

328

!3Q!::!E
E F C E H G G F H F D H F H E E E H F F H G C G G G G G E H G H H G H E H H F F F H H D E H D F G H

~!IY
LAFAYETTE

EQE!::!!::aI!Q~
6517

LAGRANGE

24204

LAKE CITY

2963

LAKE PARK

448

LAKELAND

2647

LAVONIA

2024

LAWRENCEVILLE

8928

LEARY

783

LENOX

965

LESLIE

470

LEXINGTON

278

LILBURN

3765

LILLY

202

LINCOLNTON

1406

LINWOOD

417

LITHONIA

2637

LOCUST GROVE

1479

LOGANVILLE

1841

LONE OAK

119

LOOKOUT MOUNTAIN 1505

LOUISVILLE

2823

LOVEJOY

205

LUDOWICI

1286

LULA

857

LUMBER CITY

1426

LUMPKIN

1335

LUTHERSVILLE

597

LYONS

4203

MACON

116896

MADISON

2954

MANASSAS

116

MANCHESTER

4796

MANSFIELD

435

MARIETTA

30805

MARSHALLVILLE

1540

MARTIN

305

MAXEYS

205

t1AYSVILLE

619

MCCAYSVILLE

1219

MCDONOUGH

2773

t1CINTYRE

386

MCRAE

3409

MEANSVILLE

303

MEIGS

1231

MENLO

611

t1ETTER

3531

MIDVILLE

670

MIDWAY

457

1'1ILAN

1115

MILLEDGEVILLE

12176

!3Q!::!E
D C E H E F D G G H H E
H
F H E F F H F E H F G F F G E A E H E H B F H H G F E H E H F G E G H F C

115

~!IY
MILLEN

EQEYb~n!Q~
3988

MILNER

320

MINERAL BLUFF

130

MITCHELL

214

MOLENA

379

MONROE

8854

MONTEZUMA

4830

MONTICELLO

2382

MORELAND

358

t10RGAN

364

MORGANTON

263

MORROW

3791

MORVEN

471

MOULTRIE

15105

t10UNT AIRY

670

MOUNT VERNON

1737

MOUNT ZION

445

NOUNTAIN CITY

701

MOUNTAIN PARK

378

NAHUNTA

951

NASHVILLE

4831

NELSON

562

NEWBORN

391

NEWINGTON

402

NEWNAN

11449

NEWTON

711

NICHOLLS

1114

NICHOLSON

491

NORCROSS

3367

NORMAN PARK

757

NORTH HIGH SHOALS 256

NO RWOOD

306

OA KWOOD

723

OCHLOCKNEE

627

OCILLA

3436

OCONEE

306

ODUt1

401

OGLETHORPE

1305

OLIVER

239

ot1AHA

169

ONEGA

996

ORCHARD HILL

162

OXFORD

1750

FAL/"lETTO PARROTT

2086 ..... ..... ~
k4!..L

PATTERSON

763

P AVO

830

PAYNE CITY

196

PEACHTREE CI r ....

6 4 2 0

PEARSON

1827

!3QYE
E H H H H D E F H H H E H C G F H G H G E G H H C G F H E G H H G G E H H F H H G H F F H
G
G H
D
F

~!IY
PELHAM

EQEYbBI!Q~
4306

PEMBROKE

1400

PENDERGRASS

302

PERRY

9453

PINE LAKE

901

PINE MOUNTAIN

984

PINEHURST

431

PINEVIEW

564

PITTS

384

PLAINS

651

PLAINVILLE

281

POOLER

2543

PORT WENTWORTH

3947

PORTAL

694

PORTERDALE

1451

POULAN

818

POWDER SPRINGS

3381

PRESTON

429

QUITMAN

5188

RANGER

171

RAY CITY

658

RAYLE

177

REBECCA

272

REIDSVILLE

2296

REMER TON

443

RENTZ

337

REST HAVEN

231

REYNOLDS

1298

RHINE

590

RICEBORO

216

RICHLAND

1802

RICHt10ND HILL

1177

RINGGOLD

1882

RIVERDALE

7121

RIVERSIDE

99

ROBERTA

859

ROCHELLE

1626

ROCKMART

3645

ROCKY FORD

223

ROME

29928

ROOPVILLE

229

ROSSVILLE

385 1

ROSWELL

23337

ROYSTON

2404

RUTLEDGE

694

SAINT NARYS

3596

SALE CI TY

336

SANDERSVILLE

6137

SARDIS

1180

SASSER

407

!3QYE
E F H D G G H G H G H E E G F G E H D H G H H F H H H F G H F F F D H G F E H B H E C F G E H D F
H

116

~!IY
SAVANNAH

EQE!:Jt::BI!Q~
141651

SCOTLAND

222

SCREVEN

872

SENOIA

900

SHADY DALE

155

SHARON

140

SHARPSBURG

194

SHILOH

392

SILOAM

446

SKY VALLEY

65

SI'1ITHVILLE

867

St1YRNA

20312

SNELLVILLE

8514

SOCIAL CIRCLE

2591

SOPERTON

2981

SPARKS

1353

SPARTA

1754

SPRINGFIELD

1075

STAPLETON

388

STATESBORO

14866

STATHAM

1101

STOCKBRIDGE

2103

STONE MOUNTAIN 4867

SUGAR HILL

2473

SUMMERTOWN

215

SUNMERVILLE

4878

SUMNER

213

SURRENCY

368"

SUWANEE

1026

SWAINSBORO

7602

SYCAMORE SYLVANIA

..474
--I::"'''' ..::-..::..~

SYLVESTER

5860

TALBOTTON

1140

TALLAPOOSA

2647

TALLULAH FALLS

162

TARRYTOWN

145

TAYLORSVILLE

266

TEMPLE

1520

TENNILLE

1709

THOMASTON

9682

THOI'1ASVILLE

18463

THOMSON

7001

THUNDERBOLT

2165

TIFTON

13749

TIGER

299

TIGNALL

733

TOCCOA

9104

TOOf'olBSBORO

673

TRENTON

1636

BQ!:JE
A H G G H H H H H H G C D E E F F F H C F F E F H E H H F D H E
D
F E H H H F F D C D F C H
G
D
G
F

~!IY
TRION TUNNEL HILL TURIN TWIN CITY TY TY TYBEE ISLAND TYRONE UNADILLA UNION CITY UNION POINT UVALDA VALDOSTA VARNELL VERNONBURG VIDALIA VIENNA VILLA RICA WACO WADLEY WALESKA WALNUT GROVE WALTHOURVILLE ~JARM SPR I NGS WARNER ROBINS WARRENTON WARWICK WASHINGTON WATKINSVILLE WAVERLY HALL WAYCROSS WAYNESBORO WEST POINT WESTON WHIGHAM WHITE WHITE PLAINS WHITESBURG WILLACOOCHEE WILLIAMSON WINDER WINTERVILLE WOODBINE WOODBURY WOODSOCI< WOODVILLE WRENS WRIGHTSVILLE YATESVI LLE YOUNG HARRIS ZEBULON

EQE!:Jt::BI!Q~
1732 936 260
1402 618
2240 1038 1566 4780 1750
646 37596
288 178 10393 2886 3420 471 2438 450 387 905 425 39893 2172 488 4662 1243 913 19371 5760 4305 109 507 501 231 775 1166 250 6705 621 910 1738 2699 455 2415 2526 390 687 995

!3Q!:JE
F G H F G F F F E F G B H H C E E H F H H G
H
B F H E F G C D E H G G H G F H D G G F E H F E H
G
G

117

APPENDIX C: LIST OF COUNTIES INCLUDED IN THE 1983 REPORT OF LOCAL GOVERNMENT FINANCES

1980

~Q!::!~IY
APPLING

E:QE:!::!bBI!Q~
15565

ATKINSON

6141

BACON

9379

BAKER

3808

BALDWIN

34686

BANKS BARROW

8702 21293

BARTOW

40760

BEN HILL

16000

BERRIEN

13525

BIBB

150256

BLECKLEY

10767

BRANTLEY

8701

BROOKS

15255

BRYAN

10175

BULLOCH

35785

BURKE

19349

BUTTS

13665

CALHOUN

5717

CAMDEN

13371

CANDLER

7518

CARROLL

56346

CATOOSA

36991

CHARLTON

7343

CHATHA~1

202226

CHATTAHOOCHEE 21732

CHATToOGA

21856

CHEROKEE

51699

CLARKE

74498

CLAY

3553

CLAYTON

150357

CLINCH

6660

COBB

297718

COFFEE

26894

COLQUITT

35376

COLU~1BIA

40118

COOl<

13490

COWETA

39268

CRAWFORD

7684

CRISP

19489

DADE

12318

DAWSON

4774

DECATUR

25495

DEKALB

483024

DODGE

16955

DOoLY

10826

POPULATION
BQ!::!E:
D F F F C F D C D
E A E F D E C D E F E F B C F A D D B B F
A F A C C C E C F D E F C A D .E

~Q!::!~IY
DOUGHERTY DOUGLAS EARLY ECHOLS EFFINGHAM ELBERT EMANUEL EVANS FANNIN
FAYETTE FLOYD FORSYTH FRANKLIN FULTON GILMER GLASCOCK GLYNN GORDON GRADY GREENE GWINNETT HABERSHAM HALL HANCOCK HARALSON HAR R I S HART HEARD HENRY HOUSTON IRWIN JACKSON JASPER JEFF DAVIS JEFFERSON JENKINS JOHNSON JONES LAMAR LANIER LAURENS LEE LIBERTY LINCOLN LONG LOWNDES

1980
E'QE:!::!bBI!Q~
100978 54573 13158 2297 18327 18758 20795 8428 14748
29043 79800 27958 15185 589904 11110
2382 54981 30700 19845 11391 166808 25020 75649
9466
18422 15464 18585
6520 36309 77605
8988 25343
7553 11473 18403
8841 8660 16579 12215 5654 36990 11684 37583 6716 4524 67972

POPULATION
BQ\JE:
A B E F D D
D
F E
C
B
C D A E F
B
C D E A C B F D D D F C B F C F E D F F D E F C E C F F B

119

~Q!::!~IY
LUMPKIN MACON MADISON MARION MCDUFFIE t1CINTOSH MERIWETHER HILLER MITCHELL MONROE MONTGOMERY t10RGAN MURRAY NEWTON OCONEE OGLETHORPE PAULDING PEACH PICKENS PIERCE PIKE POLK PULASKI PUTNAM QUITMAN RABUN RANDOLPH RICHI"10ND ROCKDALE SCHLEY SCREVEN SEMINOLE SPALDING

EQE!::!bBIIQ~
10762 14003 17747
5297 18546
8046 21229
7038 21114 14610
7011 11572 19685 34489 12427
8929 26042 19151 11652 11897
8937 32386
8950 10295
2357 10466
9599 181629
36747 3433
14043 9057
47899

BQ!::!E
E E D F D F D. F D E F E D C E F C D E E F C F E F E F A C F E F C

~Q!::!~IY
STEPHENS STEWART SUNTER TALBOT TALIAFERRO TATTNALL TAYLOR TELFAIR TERRELL THOi"lAS TIFT TOOMBS TOWNS TREUTLEN TROUP TURNER TWIGGS UNION UPSON WALKER WALTON WARE WARREN WASHINGTON WAYNE WEBSTER WHEELER WHITE WHITFIELD WILCOX WILKES WILI<INSON WORTH

EQE!::!bBIIQ~
21763 5896
29360 6536 2032
18134 7902
11445 12017 38098 32862 22592
5638 6087 50003 9510 9354 9390 25998 56470 31211 37180 6583 18842 20750 2341 5155 10120 65775 7682 10951 10368 18064

BQ!::!E
D F C F F D F E E C C D F F B F F F C B C C F D D F F E B F E E
D

120

1I11Il~m~~~lmlm~ll~~~~~~~~~'mII/II
32108 03944 8595