Georgia local government finances, fiscal planning guide. Municipal version, 1985-1986

r 1985 - 1986 KURICIPAL VE~SIOW
~

Group

Population Range

A

50,000 and Above

B

25,000 - 49,999

C

10,000 - 24,999

D

5,000 - 9,999

E

2,500 - 4,999

F

1,000 - 2,499

G

500 -

999

11

Less than 500

otals All Kunicipalities EORCI Z EPA~TKJnIT OF COKKURITY AFFAIRS

Jia Higdon, Coa.issioner

[YCovernaent Inforaation Division
40 Karietta Street Atlanta, Georgia 30303
October, 1985

Received
,S
ES

An Equal Eaployaent Opportunity Eaployer

ACKNOWLEDGMENTS

The Georgia Departaent of Community Affairs gratefully

acknowledges the cooperation of city and county officials in

returning the survey forms from which the data in this

report vas derived. The Department also expresses its

appreciation to the following organizations and agencies,

I

~hich contributed to the report design, or to the

collection, analysis. and processing of financial data:

Area Planning and Development Co.missions Association County Commissioners of Georgia Bureau of the Census. U.S. Department of Commerce Carl Vinson Institute of Government, University of
Georgia Georgia Department of Audits Georgia Department of Education Georgia Departnent of Human Resources Georgia Department of Revenue Georgia Municipal Association Georgia Society of Certified Public Accountants Office of Revenue Sharing, U.S. Department of the
Treasury

TABLE OF CONTENTS

Introduction .

i

Using This Report

1

Municipal and County Population Group

Ranges





4

Financial Highlights

5

Glossary of Teras

7

Municipal or County Totals

9

Population Group Totals

15

Appendix A: Data Categories

21

Appendix B: Municipal List

24

INTRODUCTION
Local government is big business in Georgia. Cities and counties take in and spend about $3 billion a year, have outstanding debt of $2 billion, and paid out $30 million in interest in FY 1983-1984.
The "boards of directors" of the local governaent "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 ca.peting local needs faces every locality .and every elected official.
In .ast budgeting sessions questions are eventually raised about how guch was spent for this item last year, or where the additional revenue will ca.e from to support that prograa. Georgia Local Government Finances: 1985-1986 Hunicipal and County Fiscal Planning Guide helps local officials ask many questions and get many aore answers.
The Fiscal Planning Guide contains data, not advice, with which local governments can compare their financial pictures with other uunicipalities or counties. Local officials can ask, and get answers to, such questions as: ''What percentage of our revenues come fra. property taxes, and how do we compare with cities of our comparable size? How guch do counties like ours usually spend on public safety, or hospitals? What's the normal debt: load for other localities?"
The Georgia Department of Community Affairs publishes tvo companion reports on local finances. The first, Georgia Local Government Finances: An Overview is
prepared prior to each annual session of the General As-
sembly and delivered to the Governor and General Asseably. 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. This year's Overview, published in SepteDlber, 1985 contains a bonus report on Revenue Sharing and local government dependency on that aoney.
The second collection of reports published annually is designed .are for local government officials and adainistrators. Georgia Local Government Finances: 1985-1986 Municipal and County Fiscal Planning Guide provides .are depth than the Overview, at least in terms of da~a presented, if not analysis. The Fiscal Planning Guide is also useful as a compendiua of statistical facts about local finance. As a .ethod to cut costs
i

and report size, this year's Fiscal Planning Guide is published as a collection of reports. Each separate report contains only the tables for the county totals or municipal totals and the ca.parable tables for one county or mmicipal population group.
As late as 1919 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 Asseably enacted the Local Government Financial Kanage.ent Standards Act (Act 1405, Georgia Laws. 1980. p. 1138. as amended). placing financial management require.ents on localities. The Act also required the Department of Community Affairs to prepare an annual report on local government finances for presentation to the Governor and General Asseably by Deceaber 1 of each year. A 1984 amend.ent changed the subaission date to January 15. beginning in 1985.
The information used to prepare reports in the Georgia Local Government Finance series is collected through a ca.prehensive survey of every city and county gove~nt in the state. Only general purpose local gove~nts are surveyed. excluding such entities as school boards. The survey is central to a.cooperative agreement between the State of Georgia and the U.S. Bureau of the Census. Survey results are provided to Census for its nationwide reports on local goverDBent. and to the U. S. Depart:.ent 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 .ast recent fiscal year ending between July 1 and June 30. Data for this report is for the local fiscal year ending between July 1. 1983 and June 30. 1984. Thus the data reported does not conform to a specific 12-DlOnth calendar period. as governaents 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 systeas. Consequently. certain data requested in the survey may not be obtainable fra. local accounts and records.
********
Both the Overview report, published in Septe.ber. 1985. and the Fiscal Planning Guide are available upon request fro. the Departaent of Community Affairs.
ii

Those wishing to obtain printouts of the 12 ccaparison tables containing data for specific jurisdictions 1Iay request the 1Iaterials frca DCA.
To get either a report or a printout. please contact: Lynn Thornton
Assistant eo.missioner Georgia Departaent of Community Affairs
Eighth Floor 40 Marietta Street Atlanta, Georgia 30303
(404) 656-5526
iii

USING THIS REPORT

COMPARING LOCAL FINANCES

Local governments should have little difficulty using this report. To compare the finances of a particular aunicipality or county with those of comparable size, the following steps are necessary:

STEP 1.

Determine the population group of your municipality or county.

Appendix B lists aunicipalities alphabetically, along with their 1982 estimated population and the population group to which they belong (A,B through H). Appendix C has the same information for counties. Only the appropriate Appendix is included in either the municipal or county version of the Fiscal Planning Guide.

STEP 2.

Examine Lhe set of 12 data tables for your jurisdiction's size group.

Each municipal and county size group has a set of 12 tables. Group tables have coded pagination in the upper right hand corner of the page. For example, K-B-l means aunicipal population group B, first page of tables. C-D-3 means county population group D, third page of tables.

STEP 3.

Compile your local government data for comparison with its population group peers.

Compiling local data for coaparisons aay present soae probleas if audits and other local records are utilized. Therefore, two alternatives are suggested:

Rest alternative: Request DCA to provide you with a printout of the 12 tables for your jurisdiction, 50 direct comparisons aay be aade easily. (See in-

1

troduction for requesting instructions).
Second best alternative: Coapile the data froa your copy of the DCA finance survey, as coapIe ted in 1984 and subaitted to DCA. AppendiI 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
The same twelve tables are used for Bunicipal and county totals (all cities and counties) and for each population group. Municipal and county tables differ only slightly, containing the sa.e basic inforaation.
Tables 1 through 4 are revenue tables. Tables 5 and 6 depict operating expenditure data, and Table 7 capital eIpenditures. Table 8 and 9 deal with debts and assets. Table 10 has information about utility finances. Finally, Table 11 presents a de~ailed listing of all revenue sources in rank order; Table 12 provides the saae for detailed eIpenditures.
The yardsticks used (per capita, average amount,' etc.) were specifically selected as the .ost appropriate for comparing the finances of one jurisdiction with those of si.ilar size.
Each set of tables is preceded by a brief 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 versions of the Fiscal Planning Guide contain brief suamaries of iaportant points, entitled "Municipal Financial Highlights" and "County Financial Highlights". The "Highlights" sections take inforaation frOB each of the 12 tables (for aunicipal and county totals) and spotlight key inforaation in each table. "Highlights" provide eIamples of the type of analysis possible with each table. Creative analyses by local officials and others can go well beyond the cursory treat.ent in "Highlights".
2

THE "FINE PRINT" Questions Ray arise as to the definition or use of
a particular tera. Due to the absence of a "standard chart of accounts" for local government finance in Georgia, no.enclature often causes problems. Two features in this report are designed to mini.ize confusion.
First, Appendix A outlines the structure of local finances employed by the Depart.ent of Co.munity Affairs. It shows what items co.bine to fora larger categories or classes of data.
Second, both the municipal and county versions include a "Glossary". Teras 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 governaents with the annual financial survey from DCA also contain specific instructions for accounting and reporting.
FEEDBACK The Department of Community Affairs is co.mitted
to providing pertinent information in a timely fashion and useful fora. The Board and staff of the Depart.ent encourage feedback on this report, in order to i.prove its content and 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

GROUP POPULATION RANGES

Municipal

Group
A B C D E F G H
Totals

Popula'tion 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 Hunicipalities

Group
A B C D E F
Totals

Counties
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 Counties

"

4

FINAfiCIAL HIGHLIGHTS
(Interpreted from Municipal Totals Tables 1 through 12)

Georgia municipalities had general revenues of over $975 .illion during their fiscal years ending in late 1982 or early 1983. This amounted to per capita general revenues of close to $400. About 60% of all general revenue was derived from local taxes~ with about 1/5 each fro. other local sources~ and fro. other governments. (Table 1)

Property taxes were the 11 source of tax revenues~

accounting for almost 1/4 of total general revenues.

Local option sales taxes rank second among tax sources~

.1 at 13% of total aunicipal general revenue. (Table 2)

Service charges are the

source of non-tax local

general revenue. Use of money and property - mainly in-

terest earned on investments - ranks second. (Table 3)

Per capita intergovernmental revenues are close to $90 per capita. Federal funds to .unicipalities account for 17% of general revenues~ 3 timES the amount of state and local intergovernaental revenues combined. (Table 4)

General operating expenditures (non-capital expenditures) exceed $300 per capita for Georgia's .unicipalities. Public safety~ municipal ad inistration (including eaployee benefits), and public works were the top expenditure categories. (Table 5)

Looking at specific expenditures, the leading items were police and fire departments, ranking 11 and #2 respectively. Together police and fire accounted for 1/3 of total operating expenditures. (Table 6)

Municipal capital expenditures a ounted to about $40 per capita (excluding ucility system capital expenditures). Police and streets/drainage were the leading capital expenditure categories. (Table 7)

Municipal bonded indebtedness at the end of the fiscal y~ar vas $678 per capita. More than 80% of municipal debt vas revenue bond debt~ the rest general obligation. Municipalities paid out $38 per capita in interest on debt. (Table 8)

5

Of the state's 517 reporting aunicipalities, 169 reported having outstanding general obligation debt. The average aaount of G.O. debt for those reporting reporting was $1.7 aillion. Revenue bond debt was reported by 310 aunicipalities; the average revenue bond debt: $4.5 aillion. Just 85 aunicipalities engaged in short-tera borrowing during the fiscal year, the average aaount incurred was $193 thousand. (Table 9)
Of the five basic aunicipal utilities, water and sewer systeas are by far the aost coa.on (415 aunicipalities reported water/sewer operations). Electric systems had the largest average revenues of any utility system, $5.6 aillion. Though airport revenues, expenditures and debt appear to average substantial aaounts, these aaounts are distorted by including Atlanta's Hartsfield International's revenues and expenditures, attributable only to the City of Atlanta. (Table 10)
The top three aunicipal revenue iteas are utilities -- electric, water/sever, and gas systeas. These three revenue iteas account for aore than 40% of total municipal revenue froa 41 sources. Total aunicipal revenues for the fiscal year were $1.9 billion. Of the 41 revenue sources froa vhich revenues may be derived, 26 accounted for less than one percent of total revenues. (Table 11)
The top three aunicipal expenditure iteas are all utilities: vater/sever, electric, and gas. Police and fire rank 4th and 5th among the 32 possible spending categories. Only these 5 listed accounted for 5% or more each of aunicipal spending - the reaaining 27 categories total just $4 of every $10 spent.
6

GLOSSARY OF TERMS
A~ount ($): Total revenues or expenditures reported by all jurisdictions within the Group.
Average Amount ($): Total amount reported by Group divided by the number of jurisdictions reporting the item (rather than the total number of jurisdictions in the Group).
General Capital Expenditures: Operating expenditures for all non-utility functions.
General Obligation Bonds: Bonded indebtedness backed by the "full faith and credit" of the local 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 ~uring the iiscal 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 for any item or category divided by the 1982 estim&ted 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 Koney and Property Revenues: Primarily interest on invested funds and. to a lesser extent. rents and royalties.
Utilities: Water and/or sever systems. electric systems. natural gas systems. public airports. and public transit systems.
7

TERMS USED IN TABLE 11
DBR 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 Intergovernaental 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 froa Sale of Materials: Proceeds from the sale of .aterials other than real property.
State Intergovernmental Revenue: Includes all revenues derived from state government except DBR 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 DBR 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/System: Includes water and/or sewer systems.
8

Municipal Group =
Number Reporting =
Population Range =
Total Population =

Total 517 All
2,504,208

M-T-l

Table 1: General Revenues by Source

Source

Amount ($)

Y. of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

567,532,347 187,146,893 222,667,391 977,346,631

$226.63 $74.73 $88.92
$390.28

58.1Y. 19.1Y. 22.8Y. 100.0Y.

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

Y. of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales tax Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments tax Miscellaneous other taxes

223,895,694 127,282,277
49,025,057 32,054,216
8,960,232 69,494,079
1,008,075

$89.41 $50.83 $19.58 $12.80
$3.58 $27.75
$0.40

22.9Y. 13.0Y.
5.0Y. 3.3Y. 0.9Y. 7.1Y. 0.1Y.

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

Y. of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

55,812,717 84,848,990 33,192,941 69,016,900 13,384,900

$22.29 $33.88 $13.25 $27.56
$5.34

5.7Y. 8.7Y. 3.4Y. 7.1Y. 1. 4Y.

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

Y. of Total

Per Capita General

Amount

Revenues

Federal State Other local

164,590,826 48,385,453 9,691,112

$65.73 $19.32
$3.87

16.8Y. 5.0Y. 1. OY.

Table 5: General Operating Expenditures by Category

M-T-2

% of Total

General

Per Capita Operating

--------

-

-

-

Category
----------------

-

-

-

-

Amount (S)

Amount

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

-

-

-

-E-x-p-e-n-d-i-t-u-r-e-s

Administration

172,694,484

S68.96

22.1%

Public safety

258,347,377

S103.17

33.0;'

Courts

4,573,833

S1.83

0.6;'

Health and human service

14,253,799

S5.69

1. 8;'

Public works

141,449,776

S56.48

18.1%

Housing

46,958,476

S18.75

6.0;'

Leisure services

59,259,822

S23.66

7.6;'

Other general operating

85,313,618

S34.07

10.9;'

Total General Operating

782,851,185

$312.61

100.0;'

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Police Fire Streets and drainage Parks and recreation Garbage and trash Landfill Jail

163,951,373
85,434,243 ".
65,164,561 52,388,931 70,238,838
5,781,489 8,961,761

S65.47 S34.12 S26.02 $20.92 $28.05
$2.31 $3.58

20.9;' 10.9%
8.3% 6.7% 9.0% 0.7%
1.1%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

- Per Capita Amounts ($) Equipment,
Land &
Structures Construction

Police Fire Streets and drainage Garbage and trash collection Jail Landfill Parks and recreation Housing All other
Total Capital

$2.93 S1.48 $2.79 $2.74 $0.14 $0.54 $0.92 S1.03 $4.17 S16.73

$0.37 $0.18 $4.03 SO.04 $0.08 SO.27 Sl.60 S6.55 S26.91 $40.04

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Short-Term Debt Issued Interest Paid

Per Capita A.ount ($)
$116.25 $561.14
$6.56
$37.96

M-T-3

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$122.39 . $61.02 $270.82

Table 9: Average Debt (Total amounts 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 Bond

169 1,722,570 310 4,532,945

Short-Term Debt Issued During Fiscal Year

Number

Average

Reporting Amount ($)

85

193,135

Table 10: Average Utility Revenues and Expenditures

M-T-4

(Total amounts for group divided by the number of jurisdictions reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit

427

675,064

53 5,642,259

84 2,800,582

20 4,900,774

6

944,955

429

691,636

57 4,650,532

86 2,448,442

29 3,713,716

6 1,337,170

".

M-T-5

Table 11: Ranking of Revenues by Source, All Municipalities

Source

Amount ($)

Percent of Total Revenues

Total Revenues 1 Electric supply system revenues 2 Water and sewer system revenues 3 Gas supply system revenues 4 Real and personal property taxes 5 Federal intergovernmental revenues 6 Local option sales tax 7 Airport revenues 8 Franchise payment taxes 9 Interest earnings on investments 10 Garbage/trash collection fees 11 Alcoholic beverage taxes 12 State intergovernmental revenues 13 Business and occupation taxes 14 Fines, forfeitures and court fees 15 Insurance premiums 16 Parking facilities and meters 17 Other miscellaneous revenue 18 Motor vehicle taxes 19 Local intergovernmental revenues 20 Hotel/motel tax 21 Parks and recreation charges 22 Other service charge revenues 23 Building permits 24 Alcoholic beverage licenses 25 Public utilities taxes 26 Public transit revenues 27 Receipts sale of real property 28 Intangible taxes 29 Rents and royalties 30 Special assessments 31 FIFA, penalties, interest, cost 32 Other licenses, permits and fees 33 Landfill fees 34 Receipts sale of materials 35 Cemetery fees 36 Fire service subscription fees 37 Miscellaneous taxes 38 Ambulance charges 39 Mobile home taxes 40 Railroad equipment taxes 41 Hospital charges

1,916,869,546 299,039,750 288,252,209 235,248,914 199,603,237 164,590,826 127,282,277 98,015,477 69,494,079 57,320,105 51,525,337 49,025,057 48,385,453 40,367,597 33,192,941 32,054,216 13,296,838 10,255,588 10,067,223 9,691,112 8,960,232 8,011,547 7,370,606 6,373,914 6,266,426 5,846,720 5,669,727 5,280,994 5,093,623 4,667,804 3,129,312 3,034,634 2,804,780 1,903,725 1,747,997 1,267,689 1,135,816 1,008,075 337,232 177,660 72,597 200

100.00% 15.60% 15.04% 12.27% 10.41% 8.59% 6.64% 5.11% 3.63% 2.99% 2.69% 2.56% 2.52% 2.11% 1.73% 1.67% 0.69% 0.54% 0.53% 0.51% 0.47% 0.42% 0.38% 0.33% 0.33% 0.31% 0.30% 0.28% 0.27% 0.24%
o. 16%
0.16% 0.15% O. 10% 0.0970.0770.06% 0.05% 0.02% 0.01%
.00% .00%

M-T-6

Table 12: Ranking of Expenditure Categories, All Municipalities

Percent of

Amount

Total

Expenditure Category

($)

Expenditures

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

Total expenditures

1,694,417,965

100.00%

1 Water and sewer system

296,711,862

17.51'1.

2 Electric supply system

265,080,310

15.64%

3 Gas supply system

210,566,010

12.43%

4 Police d~partment

163,951,373

9.68%

5 Fire department

85,434,243

5.04'1.

6 Other expenditures

73,059,750

4.317-

7 Airport system

70,789,248

4. 18%

8 Landfill

70,238,838

4.15%

9 Streets/drainage

65,164,561

3.85%

10 Parks and recreation

52,388,931

3.09%

11 General administration

50,686,771

2.99'1.

12 Construction (non-utility)

50,139,075

2.96'1.

13 Purchase of land, equipment

".41,906,260

2.47'1.

14 Garbage/trash collection

39,525,103

2.33'1.

15 Housing and community development

39,525,103

2.33'1.

16 Financial administration

31,550,463

1.86%

17 Education

14,139,513

0.83Y.

18 Social services

9,454,962

0.56%

19 Jail

8,961,761

0.53'1.

20 Ambulance service

8,904,500

0.53%

21 General municipal bUildings

8,493,000

0.50'1.

22 Public transit system

8,023,017

0.47%

23 Building inspection and regulation

7,433,373

0.44'1.

24 General insurance

6,870,891

0.41'1.

25 Libraries

5,781,489

0.34'1.

26 Municipal court

4,573,833

0.27%

27 Municipal hospital

2,319,628

0.14'1.

28 Public health

1,367,703

0.08%

29 Public welfare

801,542

0.05'1.

30 Parking facilities and meters

264,888

0.02%

31 Employee benefits

241,049

0.01%

32 Payments to other hospitals

68,915

.00'1.

Municipal Group =

A

Number Reporting =

5

Population Range = 50,000 AND ABOVE

Total Population =

951,701

M-A-l

Table 1: General Revenues by Source

Source

Amount ($)

Y. of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

294,982,135 100,486,126 120,708,658 516,176,919

$309.95 $105.59 $126.83 $542.37

57.1Y. 19.5Y. 23.4Y. 100.0Y.

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

Y. of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales tax Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments tax Miscellaneous other taxes

124,538,101 63,184,333 20,114,575 18,733,920 6,087,033 31,004,400 315,837

$130.86 $66.39 $21.14 $19.68 $6.40 $32.58 $0.33

24. 1 Y. 12.2Y.
3.9Y. 3.6Y. 1. 2Y. 6.0Y. 0.1Y.

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

Y. of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

31,003,936 46,180, 103 12,205,495 47,668,047
7,172,132

$32.58 $48.52 $12.82 $50.09
$7.54

6.0Y. 8.9Y. 2.4Y. 9.2Y.
1. 41.

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

Y. of Total

Per Capita General

Amount

Revenues

Federal State Other local

100,115,415 17,892,127 2,701,116

$105.20 $18.80 $2.84

19.4Y. 3.SY. 0.5Y.

Table 5: General Operating Expenditures by Category

M-A-2

Yo of Total

General

Per Capita Operating

-----

-

-----

Category
------------

------

Amount ($)
------------

Amount
-----------

-

--E-x-p-e-n-d-i-t-u-r-e-s

Administration

89,694,453

$94.25

22.8'Y.

Public safety

123,856,223

S130.14

31. 4Yo

Courts

3,640,797

$3.83

0.9Yo

Health and human service

10,046,058

$10.56

2.5'Y.

Public works

49,809,597

$52.34

12.6'Y.

Housing

33,423,198

$35.12

8.5'Y.

Leisure services

34,117,693

$35.85

8.7'Y.

Other general operating

49,382,937

$51.89

12.5'Y.

Total General Operating

393,970,956

$413.97

100.0'Y.

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

'Y. of Total General
Per Capita Operating Amount Expenditures

Police Fire Streets and drainage Parks and recreation Garbage and trash Landfill Jail

74,305,472
41,631,845 -.
19,753,979 29,736,768 27,614,940
2,414,958 7,918,906

$78.08 $43.74 $20.76 $31. 25 $29.02
$2.54 $8.32

18.9'Y. 10.6'Y.
5.0'Y. 7.5'Y. 7.0'Y. 0.6'Y. 2.0'Y.

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

- Per Capita Amounts ($) -
Equipment,
Land &
Structures Construction

Police Fire Streets and drainage Garbage and trash collection Jail Landfill Parks and recreation Housing All other
Total Capital

$2.90 $1.09 $1.40 $2.27 SO.21 $0.90 $0.96 $0.60 $3.65 $13.98

$0.76 $0.34 $7.82
$.00 $0.12 SO.35 $3.21 $10.39 $46.14 $69.13

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$223.89 $950.49
$1.05
$67.14

M-A-3

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$212.55 $98.91
$341.07

Table 9: Average Debt (Total amounts 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 Bond

5 42,615,546 5 180,915,518

Number Reporting

Average Amount ($)

Short-Term Debt Issued During Fiscal Year

1

*

* Data withheld~ only one jurisdiction reporting

Table 10: Average Utility Revenues and Expenditures

M-A-4

(Total amounts for group divided by the number of jurisdictions reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit

3 35,644,970

1

*

1 3

*
30,950,819

3 1,161,234

* Data withheld, only one jurisdiction reporting
'.

3 40,694,443

1

*

1 3

33,764,777*

3 1,579,643

M-A-5

Table 11: Ranking of Revenues by Source, Municipal Group A

Source

Amount ($)

Percent of Total Revenues

Total Revenues 1 Real and personal property taxes 2 Water and sewer system revenues 3 Federal intergovernmental revenues 4 Airport revenues 5 Local option sales tax 6 Interest earnings on investments 7 Electric supply system revenues 8 Franchise payment taxes 9 Gas supply system revenues 10 Garbage/trash collection fees 11 Business and occupation taxes 12 Alcoholic beverage taxes 13 Insurance premiums 14 State intergovernmental revenues 15 Parking facilities and meters 16 Fines~ forfeitures and court fees 17 Hotel/motel tax 18 Parks and recreation charges 19 Other miscellaneous revenue 20 Other service charge revenues 21 Alcoholic beverage licenses 22 Public transit revenues
Intangible taxes 24 Building permits
Rents and royalties 26 Local intergovernmental revenues 27 Special assessments 28 Motor vehicle taxes 29 FIFA, p~nalties, interest, cost 30 Other licenses, permits and fees 31 Public utilities taxes 32 Receipts sale of real property 33 Landfill fees 34 Receipts sale of materials 35 Fire service subscription fees 36 Miscellaneous taxes 37 Cemetery fees 38 Ambulance charges 39 Mobile home taxes 40 Hospital charges 41 Railroad equipment taxes

797,627,576 115,890,257 106,934,910 100,115,415
92,852,456 63,184,333 42,603,581 40, 121,652 31,004,400 25,318,287 22,666,379 22,582,569 20,114,575 18,733,920 17,892,127 12,739,651 12,205,495
6,087,033
4,899~995
4,889,447 3,944,660 3,501,560 3,483,701 3,425,663 3,322,689 3,172,595 2,701,116 2,282,685 2,083,383 1,925,906 1,597,118 1,177,949
997,124 979,600 894,747 425,486 315,837 297,934 226,398
34,943
o o

100.00% 14.53% 13.41% 12.55% 11.64% 7.92% 5.34% 5.03% 3.89% 3.17% 2.84% 2.83% 2.52% 2.35% 2.24% 1.60% 1.53% 0.76% 0.61% 0.61% 0.49% 0.44% 0.44% 0.43% 0.42% 0.40% 0.34% 0.29% 0.26% 0.24% 0.20% 0.15% 0.13% 0.12% 0.11% 0.05% 0.04% 0.04% 0.03% .00% 0.00% 0.00%

M-A-6

Table 12: Ranking of Expenditure Categories, Municipal Group A

Expenditure Category

Amount
(S)

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system
2 Police department 3 Airport system 4 Other expenditures 5 Fire department 6 Electric supply system 7 Construction (non-utility) 8 Parks and recreation 9 Housing and community development 10 Garbage/trash collection 11 Landfill 12 Gas supply system 13 Streets/drainage 14 Financial administration 15 Purchase of land, equipment 16 General administration 17 Jail 18 Social services 19 Public transit system 20 General insurance 21 Building inspection and regulation 22 Municipal court
General municipal buildings 24 Ambulance service 25 Libraries 26 Municipal hospital 27 Public health 28 Parking +acilities and meters 29 Education 30 Employee benefits 31 Public welfare 32 Payments to other hospitals

668,832,783
122,083,328 74,305,472 64,396,512 52,897,477 41,631,845 34,369,956 32,896,902 29,736,768 29,336,404 29,336,404 27,614,940 23,120,212 19,753,979 17,770,443 13,302,521 14,550,901 7,918,906 6,940,793 4,738,929 4,380,925 4,086,794 3,640,797 3,254,653 3,220,979 2,414,958 2,250,000 855,265 25,720
o o o
o

100.00% 18.25% 11.11% 9.63% 7.91% 6.22% 5.14% 4.92% 4.45% 4.39% 4.39% 4.13% 3.46% 2.95% 2.66% 1.99% 1.88% 1.18% 1.04% 0.71% 0.66% 0.61% 0.54% 0.49% 0.48% 0.36% 0.34% 0.13% .00% 0.00% 0.00% 0.00% 0.00%

M-A-6

Table 12: Ranking of Expenditure Categories, Municipal Group A

Expenditure Category

Amount
($)

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system 2 Police department 3 Airport system 4 Other expenditures 5 Fire department 6 Electric supply system 7 Construction (non-utility) 8 Parks and recreation 9 Housing and community development 10 Garbage/trash collection 11 Landfill 12 Gas supply system 13 streets/drainage 14 Financial administration 15 Purchase of land, equipment 16 General administration 17 Jail 18 Social services 19 Public transit system 20 General insurance 21 Building inspection and regulation 22 Municipal court 23 General municipal buildings 24 Ambulance service 25 Libraries 26 Municipal hospital 27 Public health 28 Parking facilities and meters 29 Education 30 Employee benefits 31 Public welfare 32 Payments to other hospital5

668,832,783 122,083,328
74,305,472 64,396,512 52,897,477 41,631,845 34,369,956 32,896,902 29,736,768 29,336,404 29,336,404 27,614,940 23,120,212 19,753,979 17,770,443 13,302,521 12,550,901
7,918,906 6,940,793 4,738,929 4,380,925 4,086,794 3,640,797 3,254,653 3,220,979 2,414,958 2,250,000
855,265 25,720
o o o o

100.00% 18.25% 11.11% 9.63% 7.91% 6.22% 5.14% 4.92% 4.451. 4.391. 4.39% 4.131. 3.461. 2.951. 2.661. 1.991. 1.881. 1.18% 1.04% 0.71% 0.661. 0.611. 0.541. 0.491. 0.48% 0.361. 0.34% 0.131. .00% 0.00% 0.001. 0.00% 0.001.

'.

Municipal Group =

B

Number Reporting =

10

Population Range = 25,000 - 49,999

Total Population =

349,125

M-B-l

Table 1: General Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

76,764,007 21,268,790 25,667,464 123,700,261

$219.88 $60.92 $73.52
$354.32

62.1% 17.2% 20.7% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales tax Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments tax Miscellaneous other taxes

26,768,440 20,676,758
6,830,760 4,223,320 1,608,254
9,149,6~1
385,522

$76.67 $59.22 $19.57 $12.10
$4.61 $26.21
$1.10

21.6% 16.7%
5.5% 3.4% 1.3% 7.4% 0.3%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

7,121,302 11,030, 165
4,715,292 4,391,602 1,214,808

$20.40 $31.59 $13.51 $12.58
$3.48

5.87. 8.97. 3.87. 3.6% 1.0%

Table 4: Detailed Intergovernmental Revenue~ by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

18,499,919 5,947,443 1,220,102

$52.99 $17.04
$3.49

15.0% 4.8% 1.0%

Table 5: General Operating Expenditures by Category

M-B-2

% of Total

General

Per Capita Operating

Category

Amount ($)

Amount Expenditures

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

Administration

22,245,649

$63.72

21.4%

Public safety

37,093,042

$106.25

35.7%

Courts

407,340

$1.17

0.4%

Health and human service

2,456,602

$7.04

2.4%

Public works

19,422,671

$55.63

18.7%

Housing

2,815,247

$8.06

2.7%

Leisure services

7,403,958

$21.21

7.1%

Other general operating

12,168,704

$34.85

11.7%

Total General Operating

104,013,213

$297.93

100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Police Fire Streets and drainage Parks and recreation Garbage and trash Landfi 11 Jail

'. 21,178,750
15,619,357 8,617,865 6,801,834 9,970,456 760,852 294,935

$60.66 $44.74 $24.68 $19.48 $28.56
$2.18 $0.84

20.4% 15.0%
8.3% 6.5% 9.6% 0.7% 0.3%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

- Per C~pita Amounts ($) Equipment,
Land &
Structures Construction

Police Fire Streets and drainage Garbage and trash collection Jai I Landfill Parks and recreation Housing All other
Total Capital

$3.51 $1.71 $4.16 $3.04 $0.30 $0.40 $1.16 $0.35 $3.63 $18.26

$0.01 $0.00 $1.29 $0.00 $0.21 $0.95 $0.46 $0.42 $6.81 $10.14

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$67.69 $227.15
$0.00
$13.36

M-B-3

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$43.29 $82.81 $175.32

Table 9: Av.rage Debt (Total amounts 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 Bond

7 3,376,000 9 8,811,703

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)

o

o

Table 10: Average Utility Revenues and Expenditures

M-8-4

(Total amounts for group divided by the number of jurisdictions reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit

10 5,108,245

5 15,459,199

2 13,426,547

1 3

728,675*

* Data withheld, only one jurisdiction reporting

10 4,401,865 4 15,974,247 2 12,128,829 2 2,569,951 3 1,094,696

",

M-B-5

Table 11: Ranking of Revenues by Source, Municipal Group B

Source

Amount ($)

Percent of Total Revenues

Total Revenues 1 Electric supply system revenues 2 Water and sewer system revenues 3 Gas supply system revenues 4 Real and personal property taxes 5 Local option sales tax 6 Federal intergovernmental revenues 7 Franchise payment taxes 8 Garbage/trash collection fees 9 Alcoholic beverage taxes 10 State intergovernmental revenues 11 Business and occupation taxes 12 Fines, forfeitures and court fees 13 Airport revenues 14 Insurance premiums 15 Interest earnings on investments 16 Public transit revenues 17 Motor vehicle taxes 18 Hotel/motel tax 19 Other service charge revenues 20 Public utilities taxes 21 Local intergovernmental revenues 22 Building permits 23 Other miscellaneous revenue 24 Receipts sale of real property 25 Parks and recreation charges 26 Other licenses, permits and fees 27 Intangible taxes 28 Alcoholic beverage licenses 29 Miscellaneous taxes 30 FIFA, penalties, interest, cost 31 Cemetery fees 32 Rents and royalties 33 Receipts sale of materials 34 Special assessments 35 Landfill fees 36 Parking facilities and meters 37 Mobile home taxes 38 Railroad equipment taxes 39 Ambulance charges 40 Fire service subscription fees 41 Hospital charges

285,429,443 77,295,994 51,082,446 26,853,094 22,713,517 20,676,758 18,499,919 9,149,651 8,104,228 6,830,760 5,947,443 5,072,415 4,715,292 4,228,545 4,223,320 2,857,685 2,186,026 2,015,646 1,608,254 1,506,549 1,240,598 1,220, 102 1,119,269 1,084,319 1,083,674 992,500 499,758 487,929 429,860 385,522 291,675 225,857 225,499 224,744 130,489 117,954 83,077 13,118 5,957
o o o

100.001. 27.08117.901. 9.411. 7.961. 7.241. 6.48% 3.211. 2.841. 2.391. 2.081. 1. 7811.651. 1.4811.481. 1.0010.7710.7110.561. 0.531. 0.431. 0.4310.391. 0.3810.381. 0.351. O. 181. O. 1710.151. 0.1410.101. 0.0810.081. 0.0810.051. 0.041. 0.031. .001.001. 0.001. 0.001. 0.001-

M-B-6

Table 12: Ranking of Expenditure Categories, Municipal Group B

Expenditure Category

Amount
($)

Percent of Total
Expenditures

Total expenditures 1 Electric supply system 2 Water and sewer system 3 Gas supply system 4 Police department 5 Fire department 6 Landfill 7 Streets/drainage 8 Other expenditures 9 General administration 10 Parks and recreation 11 Purchase of land, equipment 12 Airport syst~m 13 Financial administration 14 Public transit system 15 Education 16 Construction Cnon-utility) 17 Ambulance service 18 Social services 19 Garbage/trash collection 20 Housing and community development 21 General municipal buildings 22 Building inspection and regulation 23 Librari~s 24 Public welfare 25 General insurance 26 Municipal court 27 Jail 28 Employee benefits 29 Public health 30 Parking facilities and meters 31 Payments to other hospitals 32 Municipal hospital

245,281,901 63,896,987 44,018,649 24,257,657 21,178,750 15,619,357 9,970,456 8,617,865 8,442,449 6,929,435 6,801,834 6,376,425 .. 5,074,734 3,737,838 3,284,088 3,244,014 1,770,195 1,708,313 1,620,138 1,514,643 1,514,643 1,427,614 1,300,604 760,852 652,715 602,124 407,340 294,935 92,454 91,295 73,498


100.001. 26.051. 17.951. 9.891. 8.631. 6.371. 4.061. 3.511. 3.441. 2.831. 2.771. 2.601. 2.071. 1.521. 1.341. 1.321. 0.721. 0.701. 0.661. 0.621. 0.621. 0.581. 0.531. 0.311. 0.271. 0.251. 0.171.
o. 121.
0.041. 0.041. 0.031. 0.001. 0.001.

Municipal Group =

C

Number Reporting =

25

Population Range = 10,000 - 24,999

Total Population =

376,464

M-C-l

Table 1: General Revenues by Source

Source

Amount ($)

I. of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax
Intergovernmental
Total General Revenues

74,290,705 27,060,772 27,127,970
128,479,447

$197.34 $71.88 $72.06
$341.28

57.8'l. 21. II. 21.1% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

I. of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales tax Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments tax Miscellaneous other taxes

31,323,137 15,434,459
6,714,175 3,763,923
406,467 9,422,923
19,246

$83.20 $41.00 $17.83 $10.00
$1.08 $25.03
$0.05

24.4% 12.0%
5.2% 2.9% 0.3% 7.3%
.0%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

I. of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

7,206,375 12,182,832
5,133,600 7,976,097 1,865,051

$19.14 $32.36 $13.64 $21.19
$4.95

5.6% 9.51.
4.01. 6.2% 1. 5%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

I. of Total

Per Capita General

Amount

Revenues

Federal State Other local

16,313,168 8,018,315 2,796,487

$43.33 $21. 30
$7.43

12.7"1-
6.2% 2.21.

Table 5: General Operating Expenditures by Category

M-C-2

7- of Total

General

Per Capita Operating

---

-----

Category
---------------

-----

Amount
----------

($)
-----

Amount
----------

--E-x-p-e-n-d-i-t-u-r-e-s

Administration

17,711,883

$47.05

15.67-

Public safety

39,009,190

$103.62

34.57-

Courts

148,145

$0.39

0.17-

Health and human service

752,872

$2.00

0.77-

Public works

25,996,590

$69.05

23.07-

Housing

7,526,421

$19.99

6.67-

Leisure services

9,221,553

$24.50

8.17-

Other general operating

12,851,613

$34.14

11.47-

Total General Operating

113,218,267

$300.74

100.07-

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

7- of Total General
Per Capita Operating Amount Expenditures

Police Fire Streets and drainage Parks and recreation Garbage and trash Landfill Jail

23,839,957 14,783,272 11,780,570
8,492,415 '. 12,735,328
1,454,341 385,961

$63.33 $39.27 $31. 29 $22.56 $33.83
$3.86 $1.03

21.1713.1710.47-
7.5711.27-
1. 370.37-

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

- Per Capita Amounts ($) Equipment, Land 8c Structures Construction

Police Fire Streets and drainage Garbage and trash collection Jail Landfill Parks and recreation Housing All other
Total Capital

$3.48 $1.62 $7.03 $4.34 $0.00 $0.74 $0.52 $3.35 $6.46 $27.54

$0.40 $0.04 $2.40 $0.00 $0.00 $0.00 $0.48 $4.83 $20.24 $28.38

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Short-Term Debt Issued Interest Paid

Per Capita Amount (S)
$56.17 S548.55
S17.76
$34.76

M-C-3

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
S157.86 S45.23
S419.45

Table 9: Average Debt (Total amounts 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 Bond

21 1,006,969 22 9,386,773

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount (S)

8

835,750

Table 10: Average utility Revenues and Expenditures

M-C-4

(Total amounts for group divided by the number of jurisdictions reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit

23 2,333,037

8 11,878,114 12 7,149,033

5

157,170





23 2,018,472

8 11,634,943

12 6,316,619

6

144,575

0

0

"

M-C-5

Table 11: Ranking of Revenues by Source, Municipal Group C

Source

Amount ($)

Percent of Total Revenues

Total Revenues 1 Electric supply system revenues 2 Gas supply system revenues 3 Water and sewer system revenues 4 Real and personal property taxes 5 Federal intergovernmental revenues 6 Local option sales tax 7 Garbage/trash collection fee. 8 Franchise payment taxes 9 State intergovernmental revenues 10 Alcoholic beverage taxes 11 Business and occupation taxes 12 Fines, forfeitures and court fees 13 Interest earnings on investments 14 Insurance premiums 15 Motor vehicle taxes 16 Local intergovernmental revenues 17 Receipts sale of real property 18 Public utilities taxes 19 Other miscellaneous revenue 20 Other service charge revenues 21 Building permits 22 Airport revenues 23 Alcoholic beverage licenses 24 Parks and recreation charges 25 Rents and royalties 26 Intangible taxes 27 Special assessments 28 FIFA, penalties, interest, C09t 29 Landfill fees 30 Hotel/motel tax 31 Cemetery fees 32 Other licenses, permits and fees 33 Fire service subscription fees 34 Receipts sale of materials 35 Parking facilities and meters 36 Mobile home taxes 37 Railroad equipment taxes 38 Miscellaneous taxes 39 Ambulance charges 40 Hospital charges 41 Public transit revenues

363,835,260 95,024,913 85,788,391 53,659,852 26,016,032 16,313,168 15,434,459 9,516,251 9,422,923 8,018,315 6,714,175 5,370,017 5,133,600 4,428,197 3,763,923 2,843,154 2,796,487 2,764,490 1,435,710 1,418,750 787,933 786,269 785,849 776,907 757,555 611,820 548,786 446,301 420,803 409,692 406,467 376,350 273,182 229,937 171,590 96,808 32,616 26,036 19,246 8,306
o o

100.00% 26.12% 23.58% 14.75% 7.15% 4.48% 4.24% 2.62% 2.59% 2.20% 1.85% 1.48% 1. 41% 1.22% 1.03% 0.78% 0.77% 0.76% 0.39% 0.39% 0.22% 0.22% 0.22% 0.21% 0.21% 0.17% 0.15% 0.12% 0.12% 0.11% 0.11% 0.10% 0.08% 0.06% 0.05Y. 0.03% 0.01% 0.01% 0.01% .00% 0.00% 0.00%

M-C-6

Table 12: Ranking of Expenditure Categories, Municipal Group C

Expenditure Category

Amount
($)

Percent of Total
Expenditures

Total expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Fire department 6 Landfill 7 Street5/drainage 8 Purchase of land, equipment 9 Parks and recreation 10 General administration 11 Housing and community development 12 Garbage/trash collection 13 Construction (non-utility> 14 Education 15 Financial administration 16 Other expenditures 17 General municipal buildings 18 Libraries 19 Building inspection and regulation 20 Airport system 21 Ambulance service 22 General insurance 23 Social service5 24 Jail 25 Municipal court 26 Payments to other hospitals 27 Parking facilities and meters 28 Public welfare 29 Public health 30 Employee benefits 31 Public transit system 32 Municipal hospital

343,130,911 93,079,542 75,799,430 46,424,862 23,839,957 14,783,272 12,735,328 11,780,570 10,367,186 8,492,415 7,598,884 6,479,837 6,479,837 5,341,549 -.4,363,239 4,051,193 3,733,062 1,547,751 1,454,341 1,046,584 908,612 780,993 729,138 699,393 385,961 148,145 50,000 26,351 2,179 1,300
o o o

100.00% 27.13% 22.09% 13.53% 6.95% 4.31% 3.71% 3.43% 3.02% 2.47% 2.21% 1.89% 1.89% 1.56% 1.27% 1.18% 1.09% 0.45% 0.42% 0.31% 0.26% 0.23% 0.21% 0.20% 0.11% 0.04% 0.01% 0.01% .00% .00% 0.00% 0.00% 0.00%

Municipal Group =

D

Number Reporting =

42

Population Range = 5,000 - 9,999

Total Population =

290,363

M-D-l

Table 1: General Revenues by Source

Source

Amount (S)

Per Capita Amount

% of Total General Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

48,074,035 16,927,655 15,281,664
80,283,354

S165.57 S58.30 S52.63
S276.49

59.9% 21.1% 19.0% 100.0%

Table 2: De~ailed Tax Revenues by Source

Source

Amount (S)

Per Capita Amount

% of Total General Revenues

Property taxes Local option sales tax Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments tax Miscellaneous other taxes

17,696,298 9,737,742 5,773,971 2,327,073 477,382 7,114,620 128,174

S60.95 S33.54 S19.89
S8.01 SI.64 S24.50 SO.44

22.0% 12.1%
7.2% 2.9%
0.6~
8.9% 0.2%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount (S)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

4,818,775 6,665,253 4,240,562 4,468,174 1,562,279

S16.60 S22.95 S14.60 S15.39
S5.38

6.0% 8.3% 5.3% 5.6% 1. 9%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount (S)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

9,329,993 4,256,397 1,695,274

S32.13 S14.66
S5.84

11.6% 5.3% 2.1%

Table 5: General Operating Expenditures by Category

M-D-2

Category

Amount (S)

I. of Total General
Per Capita Operating Amount Expenditures

Administration Public safety Courts Health and human service Public works Housing Leisure services Other general operating
Total General Operating

15,712,007 24,535,177
132,537 482,953 18,540,791 1,821,852 4,549,284 6,607,009 72,381,610

$54.11 S84.50
$0.46 Sl.66 S63.85 S6.27 S15.67 S22.75 $249.28

21. 71. 33.9Y.
0.21. 0.7Y. 25.61. 2.5Y. 6.31. 9.1Y. 100.01.

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

Y. of Total General
Per Capita Operating Amount Expenditures

Police Fire Streets and drainage Parks and recreation Garbage and trash Landfill Jail

17, 047, 188 '. 7,328,209 9,126,248 3,899,833 8,814,440 581,660 159,780

S58.71 S25.24 S31. 43 S13.43 S30.36
S2.00 SO.55

23.61. 10.1Y. 12.61.
5.4Y. 12.21.
0.8Y. 0.21.

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

- Per Capita Amounts (S) Equipment, Land llc Structures Construction

Police Fire Streets and drainage Garbage and trash collection Jail Landfill Parks and recreation Housing All other
Total Capital

S3.41 $1.31 S2.65 S3.61 SO.02 SO.05 Sl.10 Sl.70 S6.05 S19.88

SO.06 SO.17 Sl.71 SO.07 SO.OO $0.00 SO.40 $6.85 S23.06 $32.32

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$44.12 $292.51
$7.85
$18.33

M-D-3

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$44.09 $25.53 $246.90

Table 9: Average Debt (Total ~mounts 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 Bond

20

640,477

32 2,654,221

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)

8

285,095

Table 10: Average Utility Revenues and Expenditures

M-D-4

(Total amounts for group divided by the number of jurisdictions reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit

37

870,958

14 4,201,993

21 2,646,184

5

20,527

o

o

37

816,776

14 3,585,853

21 2,362,983

9

27,746

o

o

'.

M-D-5

Table 11: Ranking of Revenues by Source, Municipal Group D

Source

Amount ($)

Percent of Total Revenues

Total Revenues 1 Electric supply system revenues 2 Gas supply system revenues 3 Water and sewer system revenues 4 Real and personal property taxes 5 Local option sales tax 6 Federal intergovernmental revenues 7 Franchise payment taxes 8 Alcoholic beverage taxes 9 Garbage/trash collection fees 10 State intergovernmental revenues 11 Fines, forfeitures and court fees 12 Interest earnings on investments 13 Business and occupation taxes 14 Insurance premiums 15 Local intergovernmental revenues 16 Other miscellaneous revenue 17 Motor vehicle taxes 18 Parks and recreation charges 19 Public utilities taxes 20 Alcoholic beverage licenses 21 Building permits 22 Other service charge revenues 23 Hotel/motel tax 24 Intangible taxes 25 Rents and royalties 26 Other licenses, permits and fees 27 Receipts sale of real property 28 Landfill fees 29 Receipts sale of materials 30 Cemetery fees 31 FIFA, penalties, interest, cost 32 Miscellaneous taxes 33 Airport revenues 34 Fire service subscription fees 35 Mobile home taxes 36 Special assessments 37 Railroad equipment taxes 38 Parking facilities and meters 39 Ambulance charges 40 Hospital charges 41 Public transit revenues

227,017,817 58,827,908 55,569,857 32,225,451 15,107,655 9,737,742 9,329,993 7,114,620 5,773,971 4,925,376 4,256,397 4,240,562 3,944,635 3,247,263 2,327,073 1,695,274 1,527,764 1,395,807 792,104 763,044 751,664 617,983 548,905 477,382 244,385 209,555 201,865 162,818 158,835 151,166 143,569 139,805 128,174 102,634 87,051 35,376 34,515 10,226 8,613 800
o
o

100.00% 25.91'Y. 24.48% 14.20'Y. 6.65% 4.29'Y. 4. 11 'Y. 3. 13'Y. 2.54'Y. 2. 17'Y. 1.87% 1.87'Y. 1.74% 1.43'Y. 1.03% 0.75'Y.
0.6TI.
0.61'Y. 0.35'Y. 0.34'Y. 0.33% 0.27'Y. 0.24% 0.21'Y. 0.11% 0.09'Y. 0.09'l. 0.07'Y. 0.07'l. 0.07'Y. 0.06'l. 0.06/. 0.06'l. 0.05'l. 0.04'l. 0.02'Y. 0.02'l.
.OO'Y. .OO'Y. .OO'Y. 0.00'l. O.ClO/.

M-D-6

Table 12: Ranking of Expenditure Categories, Municipal Group D

Expenditure Category

Amount
($)

Percent of Total
Expenditures

Total expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Streets/drainage 6 Landfill 7 Fire department 8 General administration 9 Purchase of land, equipment 10 Education 11 Construction (non-utility) 12 Other expenditures 13 Parks and recreation 14 Financial administration 15 Garbage/trash collection 16 Housing and community development 17 Ambulance service 18 Building inspection and regulation 19 General insurance 20 Libraries 21 General municipal buildings 22 Public health 23 Airport system 24 Jail 25 Municipal court 26 Public welfare 27 Social services 28 Parking facilities and meters 29 Employee benefits 30 Public transit system 31 Municipal hospital 32 Payments to other hospitals

212,692,756 50,201,936 49,622,651 30,220,720 17,047,188 9,126,248 8,814,440 7,328,209 6,859,100 5,773,295 4,981.806 4,691,836 4,282,818
.... 3,899,833
3,116,852 1,162,885 1,162,885
899,381 658,967 649,451 581,660 553,856 325,123 263,026 159,780 132,537
75,436 68,785 18,443 13,609
o
o
o

100.00% 23.60% 23.331. 14.21% 8.01% 4.29% 4.14% 3.45% 3.22% 2.71% 2.34% 2.21i. 2.01% 1.83% 1.47% 0.55% 0.55% 0.42i. 0.31% 0.31i. 0.27i. 0.26% O. 151. 0.12% 0.08% 0.06% 0.04i. 0.03% 0.01% 0.01i. 0.00% 0.00% 0.00%

Municipal Group =

E

Number Reporting =

71

= Population Range 2,500 - 4,999

Total Population =

255,787

M-E-l

Table 1: General Revenues by Source

Source

Amount <S>

Per Capita Amount

% of Total General Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

38,762,787 11,825,847 15,274,881 65,863,515

S151. 54 S46.23 S59.72
$257.49

58.9% 18.0% 23.2% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount <S>

Per Capita Amount

% of Total General Revenues

Property taxes Local option sales tax Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments tax Miscellaneous other taxes

13,115,600 8,543,440 4,651,804 2,030,480 90,182 7,099,170 77,639

S51.28 S33.40 S18.19
S7.94 SO.35 $27.75 SO. 30

19.9% 13.0%
7.1% 3.1% 0.1% 10.8% 0.1%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount <S>

Per Capita Amount

% of Total General Revenues

Licenses, permits and fees
Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

3,154,472 4,910,069 3,610,506 2,381,701
958,310

$12.33 $19.20 $14.12
S9.31 S3.75

4.8% 7.5% 5.5% 3.6% 1. 5%

Table 4: Detailed Intergovern~ntal Revenues by Source

Source

AMount <$>

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

9,944,735 4,664,724
665,422

$38.88 S18.24
S2.60

15.1% 7.1% 1 0%

Table 5: Gene~al Ope~ating Expenditures by Catego~y

M-E-2

1. of Total

General

Per Capita Ope~ating

-

-

-

--

-

--

-

--

Catego~y
----------

-

-

--

-

--

-

--

Amount
-------

($)
---

-

--

-

Amount
------

-

--

-E-x-p-e-n-d-i-t-u-~-e-s

Administ~ation

13,673,777

$53.46

24.91.

Public safety

19,251,174

$75.26

35.01.

Courts

112,388

$0.44

0.21.

Health and human se~vice

332,108

$1.30

0.61.

Public ...o~ks

15,302,848

$59.83

27.81.

Housing

1,034,737

$4.05

1. 91.

Leisu~e se~vices

2,565,234

$10.03

4.71.

Othe~ general ope~ating

2,711,972

$10.60

4.91.

Total 6ene~al Ope~ating

54,984,238

$214.96

100.01.

Table 6: Selected Detailed Gene~al Ope~ating Expenditu~es

Expenditure Item
Police
Fi~e
St~eets and drainage Pa~ks and rec~eation Garbage and t~&sh Landfill Jail

Amount ($)

Pe~ Capita Amount

Y. of Total
Gene~al Ope~ating Expenditu~es

'. 14,796,075 4,320,132 8,604,621 2,251,907 6,324,804 360,252 134,967

$57.85 $16.89 $33.64
$8.80 $24.73
$1.41 $0.53

26.9Y. 7.91.
15.61. 4.1Y.
11 . 51. 0.7Y. 0.2Y.

Table 7: Selected Detailed Gene~al Capital Expenditu~es

Expenditu~e Item

- Pe~ Capita Amounts ($) Equipment, Land tic
St~uctu~es Const~uction

Police
Fi~e
St~eets and drainage Ga~bage and t~ash collection Jail Landfill Pa~ks and ~ec~eation Housing All othe~
Total Capital

$2.14 $2.37 $1.54 $2.76 $0.04 $0.25 $0.81 $0.16 $2.51 $12.56

$0.08 $0.11 $2.14 $0.00 $0.00 $0.00 $0.89 $5.71 $16.29 $25.21

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Short-Term Debt Is~ued Interest Paid

Per Capita Amount ($)
$26.17 $235.01
$13.71
$15.37

M-E-3

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$38.97 $12.05 $128.55

Table 9: Average Debt (Total amounts 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 Bond

30

223,128

58 1,030,434

Short-Term Debt Issued During Fiscal Year

Number

Average

Reporting Amount ($)

23

152,523

Table 10: Average Utility Revenues and Expenditures

M-E-4

(Total amounts for group divided by the number of jurisdictions reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit

65

357,618

11 1,997,045

25 1,138,836

4

5,566

0

0

65

371,715

11 1,684,944

24 1,065,791

6

18,295

0

0

".

M-E-5

Table 11: Ranking of Revenues by Source, Municipal Group E

Source

Amount ($)

Percent of Total Revenues

Total Revenues 1 Gas supply system revenues 2 Water and sewer system revenues 3 Electric supply system revenues 4 Real and personal property taxes 5 Federal intergovernmental revenues 6 Local option sales tax 7 Franchise payment taxes 8 State intergovernmental revenues 9 Alcoholic beverage taxes 10 Garbage/trash collection fees 11 Fines, forfeitures and court fees 12 Business and occupation taxes 13 Insurance premiums 14 Interest earnings on investments 15 Motor vehicle taxes 16 Other miscellaneous revenue 17 Local intergovernmental revenues 18 Public utilities taxes 19 Building permits 20 Other service charge revenues 21 Parks and recreation charges 22 Alcoholic beverage licenses 23 Intangible taxes 24 Special assessments 25 Landfill fees 26 FIFA, penalties, interest, cost 27 Rents and royalties 28 Fire service subscription fees 29 Receipts sale of real property 30 Receipts sale of materials 31 Cemetery fees 32 Other licenses, permits and fees 33 Ambulance charges 34 Hotel/motel tax 35 Miscellaneous taxes 36 Parking facilities and meters 37 Airport revenues 38 Mobile home taxes 39 Railroad equipment taxes 40 Hospital charges 41 Public transit revenues

139,604,052 28,470,905 23,245,140 21,967,491 11,055,586 9,944,735 8,543,440 7,099,170 4,664,724 4,651,804 3,666,122 3,610,506 2,371,575 2,030,480 1,910,734 1,008,505 746,412 665,422 578,230 389,664 318,152 285,118 257,902 252,571 211,898 211,842 186,475 179,230 154,201 152,737 139,000 138,605 135,331 101,290 90,182 77,639 34,739 22,262 22,228 12,005
o o

100.001. 20.391. 16.65% 15.741. 7.92% 7.121. 6. 121. 5.091. 3.34% 3.331. 2.63% 2.591. 1. 70% 1.451. 1.371. 0.72% 0.53% 0.481. 0.41% 0.281. 0.23% 0.20%
o. 18%
O. 181.
o. 15% o. 151.
O. 13% O. 131. 0.11% 0.111.
o. 101. o. 101.
0.101. 0.07% 0.061. 0.061. 0.02% 0.021. 0.02% 0.011. 0.001. 0.001.

M-E-6

Table 12: Ranking of Expenditure Categories, Municipal Group E

Expenditure Category

Amount
($)

Percent of Total
Expenditures

Total expenditures 1 Gas supply system 2 Water and sewer system 3 Electric supply system 4 Police department 5 Streets/drainage 6 General administration 7 Landfi 11 8 Fire department 9 Construction (non-utility) 10 Purchase of land, equipment 11 Other expenditures 12 Parks and recreation 13 Financial administration 14 Ambulance service 15 Education 16 General municipal buildings 17 Garbage/trash collection 18 Housing and community development 19 Libraries 20 General insurance 21 Building inspection And regulation 22 Jail 23 Employee benefits 24 Municipal court 25 Airport system 26 Social services 27 Municipal hospital 28 Public health 29 Public welfare 30 Payments to other hospitals 31 Parking facilities and meters 32 Public transit system

128,983,475 25,578,981 24,161,451 18,534,383 14,796,075 8,604,621 7,671,310 6,324,804 4,320,132 3,224,815 3,213,143 2,319,643 . 2,251,907 1,531,600 1,144,607 1,132,479 1,006,617 756,186 756,186 360,252 313,327 278,551 134,967 117,724 112,388 109,771 94,869 60,000 29,655 14,945 14,915 13,171
o

100.00719.83718.73714.37711.4776.6775.9574.9073.35X 2.5072.4911.8071.7571.1970.8970.8870.7870.5970.5970.2870.2470.2270.1070.0970.0970.0970.0710.0570.0210.0110.0170.0110.007-

Municipal Group =

F

Number Reporting -

105

Population Range 2 1,000 - 2,499

= Total Population

165,563

M-F-l

Table 1: General Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

23,653,110 6,608,705
10,055,145 40,316,960

$142.86 $39.92 $60.73
$243.51

58.7% 16.4% 24.9% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales tax Alcoholic beverage taxes Insurance premiums taxe5 Hotel-Motel tax Franchise payments tax Miscellaneous other taxes

7,810,253 6,367,824 3,131,022
698,899 201,520 3,613,865
50,200

$47.17 $38.46 $18.91
$4.22 $1.22 $21.83 $0.30

19.4% 15.8%
7.8% 1. 7% 0.5% 9.0% 0.1%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

A.ount ($)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

1,779,'527 3,073,300 2,286,155 1,082,250
447,252

$10.75 $18.56 $13.81
$6.54 $2.70

4.4% 7.6% 5.7% 2.7% 1.1%

Table 4: Detailed Intergov.rnlll.ntal Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

6,771,200 3,057,650
226,295

$40.90 $18.47
$1.37

16.8% 7.6% 0.6%

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 and human service Public works Housing Leisure services Other general operating
Total General Operating

8,169,175 10,663,678
88,834 139,802 9,141,325 200,273 1,163,869 1,145,678 30,712,634

$49.34 $64.41
$0.54 $0.84 $55.21 $1. 21 $7.03 $6.92 $185.50

26.6734.77-
0.370.5729.870.773.873.77100.07-

Table 6: Selected Detailed General Operating Expenditures

Expenditur& Item

Amount ($)

7- of Total General
Per Capita Operating Amount Expenditures

-------------------------------------------~----------------------

Police

9,354,665

$56.50

30.57-

Fire

1,252,764

$7.57

4.17-

Streets and drainage

5,409,157

$32.67

17.67-

Parks and recreation

1,001,595

$6.05

3.37-

Garbage and trash

3,519,527

$21. 26

11.57-

Landfill

135,567

$0.82

0.47-

Jail

56,249

$0.34

0.27-

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

- Per Capita Amounts ($) -
Equipment,
Land &
Structures Construction

Police Fire Streets and drainage Garbage and trash collection Jail Landfill Parks and recreation Housing All other
Total Capital

$2.22 $1.82 $1.68 $1.29 $0.26 $0.03 $0.91 $0.30 $3.95 $12.45

$0.01 $0.00 $0.95 $0.01 $0.00 $0.00 $1.27 $2.44 $5.85 $10.54

Table 8: Debts and Assets
Bond Debt at End of FY Gene~al Obligation Revenue Bond Sho~t-Term Debt Issued Inte~est Paid

Per Capita Amount ($)
$49.58 $314.89
$13.42
$18.62

M-F-3

Assets at End of FY
Sinking Funds Bond Funds All othe~ Funds

Per Capita Amount ($)
$32.19 $8.65
$100.06

Table 9: Ave~age Debt (Total amounts divided by the numbe~ of ju~isdictions ~eporting each type of debt.)

Ave~age Amount Outstanding at End of Fiscal Year

Type of Bond Debt

Numbe~ Repo~ting

Average Amount ($)

Gene~al Obligation Revenue Bond

37

221,853

82

635,773

Sho~t-Term Debt Issued During Fiscal Year

Number
Repo~ting

Average Amount ($)

25

88,866

Table 10: Average Utility Revenues and Expenditures

M-F-4

(Total amounts +or group divided by the number 0+ jurisdictions reporting utility revenues and expenditures.)

Type 0+ Uti lity System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit

100

153,756

100

8

671,512

8

18

627,970

18

1

*

2

0

0

0

* Data withheld, only one jurisdiction reporting

-,

201,281 574,402 573,748
10,409 0

M-F-5

Table 11: Ranking of Revenues by Source, Municipal Group F

Source

Amount ($)

Percent of Total Revenues

Total Revenues 1 Water and sewer system revenues 2 Gas supply system revenues 3 Federal intergovernmental revenues 4 Real and personal property taxes 5 Local option sales tax 6 Electric supply system revenues 7 Franchise payment taxes 8 Alcoholic beverage taxes 9 State intergovernmental revenues 10 Fines, forfeitures and court fees 11 Garbage/trash collection fee5 12 Business and occupation taxes 13 Interest earnings on investments 14 Insurance premiums 15 Motor vehicle taxes 16 Other miscellaneous revenue 17 Public utilities taxes 18 Alcoholic beverage licenses 19 Parking facilities and meters 20 Parks and recreation charges 21 Local intergovernmental revenues 22 Other service charge revenues 23 Hotel/motel tax 24 Fire service subscription fees 25 Rents and royalties 26 Building permits 27 Intangible taxes 28 Receipts sale of materials 29 Cemetery fees 30 Other licenses, permits and fees 31 Miscellaneous taxes 32 FIFA, penalties, interest, cost 33 Receipts sale of real property 34 Landfill fees 35 Mobile home taxes 36 Special assessments 37 Airport revenues 38 Railroad equipment taxes 39 Ambulance charges 40 Hospital charges 41 Public transit revenues

72,656,316 15,375,600 11,303,456
6,771,200 6,727,678 6,367,824 5,372,093 3,613,865 3,131,022 3,057,650 2,286,155 2,079,158 1,265,256
829,903 698,899 510,034 433,574 388,446 338,752 280,252 236,397 226,295 210,269 201,520 178,903 135,166 111,441 107,917
86,269 64,536 64,078 50,200 46,399 30,912 23,785 22,050 13,678
7,955 7,729
o o o

100.001. 21.161. 15.561. 9.321. 9.261. 8.761. 7.39'1. 4.97'1. 4.31'1. 4.21'1. 3.15'1. 2.86'1. 1. 74'1. 1. 14'1. 0.96'1. 0.70'1. 0.60'1. 0.53'1. 0.47'1. 0.39'1. 0.33'1. 0.31'1. 0.29'1. 0.28'1. 0.25'1. O. 19'1. 0.15'1.
o. 15'1.
0.12'1. 0.09'1. 0.09'1. 0.07'1. 0.06'1. 0.04'1. 0.03'1. 0.03'1. 0.021. 0.01'1. 0.01'1. 0.00'1. 0.00'1. 0.00'1.

M-F-6

Table 12: Ranking of Expendi~ure Categories, Municipal Group F

Expenditure Ca~egory

Amount
(S)

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system 2 Gas supply system 3 Police department 4 Streets/drainage 5 General administration 6 Electric supply system 7 Landfill 8 Purchase of land, equipment 9 Fire department 10 Other expenditures 11 Financial administration 12 Parks and recreation 13 Construction (non-utility) 14 Ambulance service 15 Education 16 General municipal buildings 17 General insur.nce 18 Housing and community develop~ent 19 Garbage/trash collection 20 Libraries 21 Municipal court 22 Parking facilities and meters 23 Jail 24 Public welfare 25 Building inspection and regulation 26 Public health 27 Social services 28 Airport system 29 Employee benefits 30 Municipal hospital 31 Payments to other hospitals 32 Public transit system

68,140,327 20,128,090 10,327,459
9,354,665 5,409,157 4,979,585 4,595,218 3,519,527 2,060,744 1,252,764 1,116,819 1,045,660 1,001,595 _. 872,467
649,682 417,795 377,429 162,274 150,781 150,781 135,567
88,834 77,074 56,249 54,093 49,492 39,650 26,516 20,817 12,295
4,248 3,000
o

100.00% 29.54115.16113.7317.9417.3116.7415. 1713.0211.8411.6411.5311.47% 1.2810.95% 0.6110.55% 0.2410.2210.2210.2010.131-
o. 11 1-
0.0810.081. 0.0710.06% 0.0410.0310.0210.011-
.0010.001-

Municipal Group =
Number Reporting
Population Range = Total Population =

G
95 500 - 999
67,524

M-G-l

Table 1: General Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

6,799,615 1,851,104 5,729,642
14,380,361

$100.70 $27.41 $84.85
$212.97

47.3% 12.9% 39.8% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Alllount ($)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales tax Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments tax Miscellaneous other taxes

1,958,217 2,059,836
893,012 193,257
7 1,264,206
9,711

$29.00 $30.51 $13.23
$2.86 $.00
$18.72 $0.14

13.6% 14.3%
6.2% 1.3%
.0% 8.8% 0.1%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

421,369 515,681 827,236 425,217
83,030

$6.24 $7.64 $12.25 $6.30 $1.23

2.9% 3.6% 5.8% 3.0% 0.6%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

2,489,894 2,889,958
349,790

$36.87 $42.80
$5.18

17.3% 20.1%
2.4%

Table 5: General Operating Expenditures by Category

M-S-2

Category

Amount ($)

1- of Total
General Per Capita Operating
Amount Expenditures

Administration Public safety
Courts Health and human service Public works Housing Leisure services Other general operating
Total General Operating

3,336,072 2,664,300
33,971 16,716 2,130,905 68,771 117,987 288,745 8,657,467

$49.41 $39.46
$0.50 $0.25 $31.56 $1.02 $1.75 $4.28 $128.21

38.5130.81-
0.4% 0.2% 24.6% 0.8% 1.4% 3.31100.0%

Table 6: Selected D~tailed General Operating Expenditures

Expenditure Item

Amount ($)

7- of Total General
Per Capi ta Operating Amount Expenditures

Police Fire streets and drainage Parks and recreation Garbage and trash Landfill Jail

.. 2,4:56,932 197,276 1,214,622
98,638 879,2:54
30,131 10,092

$36.39 $2.92
$17.99 $1.46
S13.02 $0.45 $0.15

28.472.3%
14.071.1%
10.2% 0.3% 0.1%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

- Per Capita Amounts (S) Equipment, Land llr Structures Construction

Police Fire Streets and drainage Garbage and trash collection Jail Landfill Parks and recreation Housing All other
Total Capital

$1.68 S1.42 $1.45 $0.20 $0.02 $0.00 $0.19 $0.61 S1.19 $6.76

$0.00 $0.00 $1.36 $1.32 $0.00 $0.00 $0.74 $9.84 $14.01 $27.27

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$50.43 $181.69
$7.85
$10.70

M-G-3

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Alnount ($)
$14.75 $9.21
$79.78

Table 9: Average Debt (Total amounts 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 Bond

23

148,047

53

231,483

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)

13

40,787

Table 10: Average Utility Revenues and Expenditures

M-G-4

(Total amounts for group divided by the number of jurisdictions reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit

80

45,566

78

1

*

1

4

72,863

3

1
0

0*

1
0

* Data withheld, only one jurisdiction reporting
'.

88,049
*
84,832
0*

M-G-5

Table 11: Ranking of Revenues by Source, Municipal Group G

Source

Amount ($)

Percent of Total Revenues

Total Revenues 1 Water and sewer system revenues 2 State intergovernmental revenues 3 Federal intergovernmental revenues 4 Local option sales tax 5 Real and personal property taxes 6 Franchise payment taxes 7 Alcoholic beverage taxes 8 Fines, forfeitures and court fees 9 Garbage/trash collection fees 10 Local intergovernmental revenues 11 Gas supply system revenues 12 Business and occupation taxes 13 Interest earnings on investments 14 Insurance premiums 15 Motor vehicle taxes 16 Public utilities taxes 17 Alcoholic beverage licenses 18 Other miscellaneous revenue 19 Receipts sale of real property 20 Receipts sale of materials 21 Fire service subscription fees 22 Rents and royalties 23 Parks and recreation charges 24 Other service charge revenues 25 Other licenses, permits and fees 26 Intangible taxes 27 Airport revenues 28 FIFA, penalties, interest, cost 29 Building permits 30 Mobile home taxes 31 Miscellaneous taxes 32 Cemetery fees 33 Railroad equipment taxes 34 Electric supply system revenues 35 Special assessments 36 Landfill fees 37 Hospital charges 38 Parking facilities and meters 39 Hotel/motel tax 40 Ambulance charges 41 Public transit revenues

18,340,012 3,645,243 2,889,958 2,489,894 2,059,836 1,629,280 1,264,206 893,012 827,236 379,724 349,790 291,452 265,248 245,219 193,257 145,158 128,875 114,669 76,602 75,618 63,994 48,829 40,386 39,049 38,590 27,826 21,293 15,776 14,792 13,626 10,993 9,711 7,962 7,826 7,120 6,428 1,267 200 60
7
o o

100.001. 19.881. 15.761. 13.581. 11.231. 8.881. 6.891. 4.87% 4.51% 2.07% 1.91% 1.59% 1.451. 1.34% 1.051. 0.79% 0.70% 0.63% 0.421. 0.41% 0.35% 0.271. 0.22%
0.21% 0.21%
o. 151.
0.121. 0.09% 0.081. 0.07% 0.06% 0.05% 0.04% 0.04% 0.041. 0.041. 0.011.
.00% .00% .00% 0.00% 0.00%

M-G-6

Table 12: Ranking of Expenditure Categories, Municipal Group G

Expenditure Category

Amount
(S)

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system 2 General administration 3 Police department 4 Streets/drainage 5 Construction (non-utility) 6 Landfill 7 Purchase of land, equipment 8 Ambulance service 9 Gas supply system 10 Fire department 11 Other expenditures 12 Financial administration 13 General municipal buildings 14 Parks and recreation 15 Garbage/trash collection 16 Housing and community development 17 Municipal court 18 Libraries 19 Electric supply system 20 General insurance 21 Airport system 22 Public health 23 Jail 24 Parking facilities and meters 25 Building inspection and regulation 26 Employee benefits 27 Social services 28 Education 29 Public welfare 30 Public transit system 31 Payments to other hospitals 32 Municipal hospital

16,966,835 6,867,800 2,535,839 2,456,932 1,214,622 920,666 879,254 456,323 304,278 254,496 197,276 189,768
'. 176,796 129,391 98,638 63,222 63,222 ) 33,971 I 30,131 19,650 19,349 15,776 10,649 10,092 6,898 5,549 4,967 1,000 180 100 o
o o

100.007. 40.487. 14.957. 14.487. 7. 167. 5.437. 5.187. 2.697. 1.797. 1.507. 1. 167. 1.127. 1.047. 0.767. 0.587. 0.377. 0.377. 0.207. 0.187. 0.127. 0.117. 0.097. 0.067. 0.067. 0.047. 0.037. 0.037. 0.017. .007. .007. 0.007. 0.007. 0.007.

Municipal Group

H

Number Reporting =

164

Population Range = Less than 500

Total Population =

47,681

M-H-l

Table 1: General Revenues by Source

Source

Amount ($)

'l. of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

4,205,953 1,117,894 2,821,967 8,145,814

$88.21 $23.45 $59.18 S170.84

51. 6'l. 13.7'l. 34.6'l. 100.0'l.

Table 2: Deta1led Tax Revenues by Source

Source

Amount ($)

'l. of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales tax Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments tax Miscellaneous other taxes

685,648 1,277,885
915,738 83,344 89,387
825,244 21,746

$14.38 $26.80 $19.21
Sl.75 $1.87 $17.31 SO.46

8.4'l. 15.7'l. 11 .2'l.
1. O'l. 1.1'l. 10.1'l. 0.3%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

'l. of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

306,961 291,587 174,095 623,812
82,038

$6.44 S6.12 $3.65 $13.08 $1.72

3.8'l. 3.6'l. 2.1'l. 7.7'l.
1.01.

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

'l. of Total

Per Capita General

Amount

Revenues

Federal State Other local

1,126,502 1,658,839
36,626

$23.63 $34.79
SO.77

13.81.
20.4'l. 0.4'l.

Table 5: General Operating Expenditures by Category

M-H-2

Category

Amount (S)

1. of Total
General Per Capita Operating
Amount Expenditures

Administration Public safety Courts Health and human service
Public works Housing Leisure services Other general operating
Total General Operating

2,151,468 1,274,593
9,821 26,688 1,105,049 67,977 120,244 156,960 4,912,800

S45.12 S26.73
$0.21 $0.56 $23.18 $1.43 $2.52 $3.29
S103.03

43.81. 25.91.
0.21. 0.51. 22.51. 1. 41. 2.41. 3.21. 100.01.

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount (S)

1. of Total General
Per Capita Operating Amount Expenditures

Police Fire Streets and drainage Parks and recreation Garbage and trash Landfill Jail

972,334 .. 301,388 657,499 105,941 380,089
43,728 871

$20.39 $6.32
$13.79 S2.22 $7.97 SO.92 $0.02

19.81. 6.11.
13.41. 2.21. 7.71. 0.91. .01.

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

- Per Capita Amounts ($) Equipment, Land tc Structures Construction

Police Fire Streets and drainage Garbage and trash collection Jail Landfill Parks and recreation Housing All other
Total Capital

$0.40 $1.71 $0.38 $0.18 SO.OO SO.OO $2.15 SO.OO $2.65 S7.48

SO.35 $0.76 $0.19 $0.00 $0.23 $0.00 $0.38 SO.69 S15.05 $17.64

Table 8: Debts and Ass.ts
Bond Debt at End of FY General Obligation Revenue Bond Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$44.91 $112.64
$3.98
$7.71

M-H-3

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$11.84 $3.91
$166.55

Table 9: Aver~ge Debt (Total amounts 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 Bond

26

82,356

49

109,608

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)

7

27,114

Table 10: Average U~ili~y Revenues and Expendi~ures

M-H-4

(To~al amoun~s for group divided by the number of jurisdictions repor~ing utili~y revenues and expenditures.)

Type of Utility Sys~em

Revenues

Number

Average

Reporting

Amoun~s

Expendi~ures

Number

Average

Reporting

Amoun~s

Water and sewer Electric supply Gas supply Airport
Transi~

109

19,115

113

5

84,516

9

1
o

o*

5
o

o

o

o

* Data wi~hheld, only one jurisdiction repor~~~g

24,840 42,515 321,025
o
(I

M-H-5

Table 11: Ranking of Revenues by Source, Municipal Group H

Source

Amount ($)

Percent of Total Revenues

Total Revenues 1 Water and sewer system revenues 2 State intergovernmental revenues 3 Gas supply system revenues 4 Local option sales tax 5 Federal intergovernmental revenues 6 Alcoholic beverage taxes 7 Franchise payment taxes 8 Interest earnings on investments 9 Real and personal property taxes 10 Electric supply system revenues 11 Business and occupation taxes 12 Garbage/trash collection fees 13 Fines, forfeitures and court fees 14 Public utilities taxes 15 Alcoholic beverage licenses 16 Rents and royalties 17 Hotel/motel tax 18 Insurance premiums 19 Other miscellaneous revenue 20 Motor vehicle taxes 21 Parking facilities and meters 22 Local intergovernmental revenues 23 Miscellaneous taxes 24 Receipts sale of materials 25 Other service charge revenues 26 Receipts sale of real property 27 Building permits 28 Cemetery fees 29 Fire service subscription fees 30 Parks and recreation charges 31 FIFA, penalties, interest, cost 32 Mobile home taxes 33 Other licenses, permits and fees 34 Intangible taxes 35 Special assessments 36 Railroad equipment taxes 37 Landfill fees 38 Ambulance charges 39 Airport revenues 40 Hospital charges 41 Public transit revenues

12,359,070 2,083,567 1,658,839 1,653,472 1,277,885 1,126,502 915,738 825,244 500,151 463,232 422,579 193,254 188,099 174,095 133,868 95,112 93,553 89,387 83,344 78,720 65,536 53,638 36,626 21,746 16,487 15,548 13,621 12,973 12,876 11,409 8,829 8,779 6,336 5,622 5,079 3,318 2,818 750 438
o o o

100.00% 16.86113.42113.38110.3419.1117.4116.6814.0513.7513.4211 5611.5211.4111.0810.7710.7610.7210.6710.6410.5310.4310.3010.1810.1310.131O. 11 10.1010.1010.0910.0710.0710.0510.0510.0410.0310.0210.011.0010.0010.0010.001-

M-H-6

Table 12: Ranking of Expenditure Categories, Municipal Group H

Expenditure Category

Amount
( $)

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system 2 Gas supply system 3 General administration 4 Police department 5 Streets/drainage 6 Construction (non-utility) 7 Electric supply system 8 Landfill 9 Purchase of land, equipment 10 Fire department 11 Ambulance service 12 General municipal buildings 13 Financial administration 14 Parks and recreation 15 Other expenditures 16 Housing and community development 17 Garbage/trash collection 18 Libraries 19 Parking facilities and meters 20 Public health 21 General insurance 22 Municipal court 23 Building inspection and regulation 24 Municipal hospital 25 Social services 26 Public welfare 27 Payments to other hospitals 28 Jail 29 Education 30 Public transit system 31 Airport system 32 Employee benefits

10,388,977 2,806,962 1,605,124 1,561,717 972,334 657,499 420,645 382,638 380,089 356,623 301,388 196,267 195,689
", 120,081 105,941 77,714 61,145 61,145 43,728 23,733 14,766 14,303 9,821 6,832 5,380 3,468 2,074 1,000 871
o o o
o

100.00% 27.02% 15.45% 15.03% 9.36% 6.33% 4.05% 3.68% 3.66% 3.43% 2.90% 1.89% 1.88% 1.16% 1.02% 0.75% 0.59% 0.59% 0.42% 0.23% 0.14%
o. 14%
0.09% 0.07% 0.05% 0.03% 0.02% 0.01% 0.01% 0.00% 0.00% 0.00% 0.00%

APPENDIX A: DATA CATEGOIlIES
Appendix A is a list of revenue, expenditure, debt and asset items requested of aunicipal governments by the DCA financial study. In effect, Appendix A is a "skeleton" of that survey, from vhich the data in this report was derived. Using this Appendix the reader viII better understand the structure of municipal government finances used in this report and the terminology employed.

MUNICIPAL GENERAL IlEVENUES

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 Garbage/Trash C0llection Charges Landfill Fees Parks and Recreation Charges Ambulance Charges Hospital Charges Fire Service Subscription Fees Cemetery Fees Other Service Charge Ilevenues

Licenses and Permits Revenues Business Licenses/Occupational Taxes Alcoholic Beverage Licenses Building Permits Other Licenses and Permits

Intergovernmental Revenues, by

Type

Payaents in Lieu of Taxes

General Public Purpose

Grants (State)

Capital Outlay Grants

(State)

Road and Bridge Funds

Crime Control Grants, LEAA

CETA Grants

Community Development Block

Grants

.

Public Welfare Grants

General Revenue Sharing

Physical and Mental Health

Grants (State) Ileal Estate Transfer Tax

Other Intergovernmental

Ilevenue

Intergovernmental Revenues, by Source State Other Local Governments Federal

21

MUNICIPAL GENERAL REVENUES (CONT.)

Use of Money and Property Revenues Receipts fro. Real Property Sales

Miscellaneous General Revenues Special Assess.ents Other Revenues

MUHICIPAL UTILITY REVENUES
By Purpose Water and Sever System Electric Supply System Gas Supply System Airport Public Transit

By Type of Revenue Operating Revenue Other Revenue

MUNICIPAL GEHERAL EXPENDITURES
City Administration Financial Ad.inistration General Ad.inistration General Kunicipal Buildings General Insurance Employee Benefits
Courts Municipal Court
Public Safety and Corrections Police Depart.ent Jail Fire Depart.ent
Health and Hu.an Service Municipal Hospital Pay.ents to other Hospitals Social Services Public Health Public Welfare Ambulance Service

Public Works Streets/Drainage Garbage/Trash Collection Landfill Parking Facilities/Meters
".
Housing and Co.munity Develop.ent Housing and Co.munity Develop.ent Building Inspection and Regulation
Leisure Services Parks and Recreation Libraries
Education Hon-School Board Expenditures
Other Expenditures

22

MUNICIPAL UTILITY EXPENDITURES
By Purpose Water and Sewer Syste. E1ectric Supp1y System Gas Supp1y System Airport Pub1ic Transit

By Type of Expenditure Current Operations Purchase of Equip.ent~ Land~ and Structures Construction Depreciation Interest Expense

HUNICIPAL DEBT
Bond Debt~ by Purpose Water Syste.
Gas System lUectric System Industria1 Revenue Bonds Education Transit Other

Bond Debt~ Outstanding at End of Fisca1 Year
Genera1 Ob1igation Revenue
Debt Issued~ Retired~ Interest Paid~ and A.ount Outstanding at End of Fisca1 Year Bonds Long-Ter.~ Other than Bonds Short-Term

MUNICIPAL CASH AND INVESTHEMT ASSETS Cash and Deposits Federa1 Securities Federa1 Agency Securities State and Loca1 Government Securities Other Securities

23

APPENDIX B: LIST OF MUNICIPALITIES INCLUDED IN THE 1984 REPORT O.F LOCAL GOVERNHENT FINANCES

1982

ESTIMATED

MUNICIPALITY POPULATION GRP

1 ABBEVILLE

1002 F

2 ACWORTH

3908 E

3 ADAIRSVILLE

1773 F

4 ADEL

5688 D

5 ADRIAN

768 G

6 AILEY

570 G

7 ALAHO

1003 F

8 ALAPAHA

758 G

9 ALBANY

84771 A

10 ALDORA

139 H

11 ALLENHURST

661 G

12 ALLENTOWN

316 H

13 ALMA

3977 E

14 ALPHARETTA

3224 E

15 ALSTON

97 H

16 ALTO

647 G

17 AHBROSE

342 B

18 AHERICUS

16522 C

19 ANDERSONVILLE

288 B

20 ARABI

392 H

21 ARAGON

856 G

22 ARCADE

232 B

23 ARGYLE

195 H

24 ARLINGTON

1621 F

25 ARNOLDSVILLE

209 H

26 ASHBURN

4860 E

27 ATHENS

42863 B

28 ATLANTA

428153 A

29 ATTAPULGUS

620 G

30 AUBURN

860 G

31 AUGUSTA

46449 B

32 AUSTELL

3880 E

33 AVERA

229 H

34 AVONDALE ESTATES

1254 F

35 BACONTON

782 G

36 BAINBRIDGE

10758 C

37 BALDWIN

1254 F

38 BALL GROUND

669 G

39 BARNESVILLE

4771 E

40 BARTOW

398 H

41 BARWICK

413 H

42 BAXLEY

3612 E

43 BELLVILLE

163 H

44 BERKELEY LAKE

626 G

45 BERLIN

561 G

1982

ESTIMATED

KUBICIPALITY POPULATION GRP

46 BETHLEHEM

267 H

47 BETWEEN

73 H

48 BIBB CITY

893 G

49 BISHOP

170 B

50 BLACKSHEAR

3465 E

51 BLAIRSVILLE

597 G

52 BLAKELY

5935 D

53 BLOOMINGDALE

1908 F

54 BLUE RIDGE

1319 :F

55 BLUFFTON

141 H

56 BLYTHE

345 H

57 BOGART

784 G

58 BOSTON

1467 F

59 BOSTWICK

380 H

60 BOWDON

1801 F

61 BOWERSVILLE

289 H

62 BOWHAN

867 G

63 BRASELTON

336 B

64 'BRASWELL

289 H

65 BREKEN

4048 E

66 BRINSON

299 H

67 BRONWOOD

561 G

68 BROOKLET

1071 F

69 BROOKS

222 H

70 BROXTO

1087

71 BRUNSWICK

17790 C

72 BUCHANAN

1068 F

73 BUENA VISTA

1586 F

74 BUFORD

7097 D

75 BUTLER

1998 F

76 BYROMVILLE

574 G

77 BYRON

1685 F

78 CADWELL

339 H

79 CAIRO

8856 D

80 CALHOUN

5902 D

81 CAMAK

272 H

82 CAHILLA

5429 D

83 CANON

723 G

84 CANTON

3766 E

85 CARL

250 H

86 CARLTON

282 H

87 CARNESVILLE

480 H

88 CARROLLTON

14836 C

89 CARTERSVILLE

9217 D

90 CAVE SPRING

915 G

24

APPENDIX B (CONT.)

HUNICIPALITY POPULATION GRP

91 CECIL

283 H

92 CEDARTOWlf

8715 D

93 CENTERVILLE

2657 E

94 CENTRALBATCHEE

241 H

95 CHAliBLEE

6711 D

96 CHATSWORTH

2656 E

97 CHAUKCEY

354 H

98 CHESTER

411 H

99 CHICKAMAUGA

2270 F

100 CLARKESVILLE

1288 F

101 CLARKSTON

4659 E

102 CLAXTON

2728 E

103 CLAYTON

1741 F

104 CLERMONT

329 H

105 CLEVELAND

1589 F

106 CLIMAX

418 B

107 COBBTOWN

463 B

108 COCHRAN

5110 D

109 COHUTTA

397 B

110 COLBERT

511 G

111 COLEMAN

148 II

112 COLLEGE PARK

25348 B

113 COLLINS

594 G

114 COLQUITT

1993 F

115 COLUMBUS

174348 A

116 COMER

987 G

117 COMMERCE

4068 E

118 CONCORD

312 H

119 CONYERS

6906 D

120 COOLIDGE

752 G

121 CORDELE

11268 C

122 CORNELIA

3299 E

123 COVINGTON

11992 C

124 CRAWFORD

494 H

125 CRAWFORDVILLE

655 G

126 CULLODEN

296 H

127 CUMMING

2258 F

128 CUSSETA

1184 F

129 CUTHBERT

4311 E

130 DACULA

1599 F

131 DAHLONEGA

2922 E

132 DAISY

171 H

133 DALLAS

2566 E

134 DALTON

20183 C

135 DAMASCUS

385 H

136 DANIELSVILLE

338 H

137 DANVILLE

566 G

138 DARIEN

1681 F

139 DAVISBORO

403 B

MUNICIPALITY POPULATION GRP

140 DAWSON

5747 D

141 DAWSONVILLE

390 B

142 DECATUR

18185 C

143 DEEPSTEP

127 H

144 DEMOREST

1138 F

145 DEKTON

297 H

146 DESOTO

252 H

147 DEXTER

571 G

148 DILLARD

215 H

149 DOERUN

1082 F

150 DONALSONSVILLE

3275 E

151 DORAVILLE

7321 D

152 DOUGLAS

11184 C

153 DOUGLASVILLE

8182 D

154 DUBLIN

16414 C

155 DUDLEY

412 H

156 DULUTB

3451 E

157 DUPONT

276 B

158 EAST DUBLIN

2891 E

159 EAST ELLIJAY

533 G

160 EAST POINT

38297

161 EASTMAN

5288 D

162 EATONTON

5056 D

163 EDGE HILL

52 B

164 EDISON

1174 F

165 ELBERTON

5783 D

166 ELLAVILLE

1681 F

167 ELLENTON

307 B

168 ELLIJAY

1509 F

169 EMERSON

1265 F

170 EN I GilA

638 G

171 EPHESUS

196 H

172 ETON

285 H

173 EUHARLEE

491 B

174 FAIRBURN

3912 E

175 FAIRMOUNT

905 G

176 FAYETTEVILLE

3218 E

177 FITZGERALD

10447 C

178 FLEMINGTON

495 H

179 FLOVILLA

461 H

180 FLOVERY BRANCH

753 G

181 FOLKSTON

2277 F

182 FOREST PARK

18186 C

183 FORSYTH

4660 E

184 FORT GAUIES

1228 F

185 FORT VALLEY

9224 D

186 FRANKLIN

720 G

187 FRANKLIN SPRINGS

856 G

188 FT. OGLETHORPE

5351 D

25

APPENDIX B (CONT.)

MUNICIPALITY POPULATION GRP

189 FUNSTON

344 H

190 GAINESVILLE

15165 C

191 GARDEN CITY

8027 D

192 GAY

181 H

193 GENEVA

233 H

194 GEORGETOWN

937 G

195 GIBSON

742 G

196 GILLSVILLE

139 H

197 GIRARD

222 H

198 GLENNVILLE

4206 E

199 GLENWOOD

899 G

200 GOOD HOPE

188 H

201 GORDON

2874 E

202 GRANTVILLE

1163 F

203 GRAY

2300 F

204 GRAYSON

551 G

205 GREENSBORO

3084 E

206 GREENVILLE

1243 F

207 GRIFFIN

21538 C

208 GROVETOWN

3555 E

209 GUHBRANCH

267 H

210 GUYTON

801 G

211 HAGAN

960 G

212 HAHIRA

1598 F

213 HAMILTON

520 G

214 HAMPTON

2378 F

215 HAPEVILLE

5775 D

216 HARALSON

113 H

217 HARLEH

1580 F

218 HARRISON

417 H

219 HARTWELL

4978 E

220 HAWKINSVILLE

4372 E

221 HAZLEHURST

4381 E

222 HELEN

306 H

223 HELENA

1391 F

224 HEPHZIBAH

1570 F

225 HIAWASSEE

501 G

226 HIGGSTON

137 H

227 HILLTONIA

536 G

228 HINESVILLE

13078 C

229 HIRAM

1240 F

230 HOBOKEN

496 H

231 HOGANSVILLE

3421 E

232 HOLLY SPRINGS

734 G

233 HOHELAND

698 G

234 HOHER

798 G

235 HOHERVILLE

3173 E

236 HOSCHTON

500 G

237 IDEAL

620 G

HUNICIPALITY POPULATION GRP

238 ILA

300 H

239 IRON CITY

390 H

240 IRWINTON

872 G

241 IVEY

476 H

242 JACKSON

4200 E

243 JACKSONVILLE

190 H

244 JAKIN

187 H

245 JASPER

1601 F

246 JEFFERSON

1914 F

247 JEFFERSONVILLE

1542 F

248 JENKINSBURG

351 H

249 JERSEY

176 H

250 JESUP

9847 D

251 JONESBORO

4232 E

252 JUNCTION CITY

259 H

253 KENNESAW

5752 D

254 KINGSLAND

2296 F

255 KINGSTON

718 G

256 KITE

313 H

257 LAFAYETTE

6306 D

258 LAGRANGE

25023 B

259 _. LAKE CITY

3075 E

260 LAKE PARK

446 H

261 LAKELAND

2652 E

262 LAVONIA

2073 F

263 LAWRENCEVILLE

9964 D

264 LEARY

733 G

265 LEESBURG

1383 F

266 LENOX

970 G

267 LESLIE

445 H

268 LEXINGTON

259 H

269 LILBURN

4299 E

270 LILLY

213 H

271 LINCOLNTON

1419 F

272 LINWOOD

420 H

273 LITHONIA

2687 E

274 LOCUST GROVE

1724 F

275 LOGANVILLE

2090 F

276 LONEOAK

134 H

277 LOOKOUT HOUTAIN

1520 F

278 LOUISVILLE

2825 E

279 LOVEJOY

228 H

280 LUDOWICI

1387 F

281 LULA

842 G

282 LUHBER CITY

1456 F

283 LUHPKIN

1348 F

284 LUTHERSVILLE

608 G

285 LYERLY

504 G

286 LYOBS

4248 E

26

APPENDIX B (CONT.)

MUBICIPALITY POPULATION GRP

287 MACON

118730 A

288 MADISON

2974 E

289 MANASSAS

112 H

290 MANCHESTER

4779 E

291 MANSFIELD

422 H

292 MARIETTA

33687 B

293 MARSHALLVILLE

1570 I'

294 MARTIN

337 H

295 MAXEYS

197 H

296 KAYSVILLE

651 G

297 MCCAYSVILLE

1231 I'

298 MCDONOUGH

3014 E

299 MCINTYRE

364 H

300 MCRAE

3378 E

301 MEANSVILLE

312 B

302 MEIGS

1238 I'

303 MENLO

548 G

304 METTER

3605 E

305 MIDVILLE

693 G

306 MIDWAY

535 G

307 MILAN

1047 I'

308 MILLEDGEVILLE

13235 C

309 KILLEN

3952 E

310 MILNER

330 H

311 MINERAL BLUFI'

144 H

312 MITCHELL

212 H

313 MOLENA

351 H

314 MONROE

8776 D

315 MONTEZUMA

5114 D

316 MONTICELLO

2378 F

317 MONTROSE

169 H

318 MORELAND

370 H

319 MORGAN

368 H

320 MORGANTON

294 H

321 MORROW

3692 E

322 MORVEN

520 G

323 MOULTRIE

15517 C

324 MOUNTAIN CITY

722 G

325 MOUNTAIN PARK

426 H

326 MOUNT AIRY

701 G

327 MOUNT VERNON

1718 I'

328 MOUNT ZION

511 G

329 NAHUNTA

1025 I'

330 NASHVILLE

4842 E

331 NAYLOR

234 H

332 NELSON

600 G

333 NEWBORN

410 H

334 NEWINGTOlil

390 H

335 NEWHAN

11772 C

MUlHCIPALITY POPULATIO GRP

336 NEWTON

766 G

337 IHCHOLLS

1100 F

338 NICHOLSON

539 G

339 NORCROSS

4498 E

340 NORHAN PARK

830 G

341 NORTH HIGH SHOALS

269 H

342 HORWOOD

326 H

343 OAK.PARK

272 H

344 OAKWOOD

727 G

345 OCHLOCKNEE

596 G

346 OCILLA

3377 E

347 OCONEE

304 H

348 ODUM

411 H

349 OGELTHORPE

1345 F

350 OLIVER

238 H

351 OKAHA

151 H

352 OKEGA

1051 F

353 ORCHARD HILL

191 H

354 OXI'ORD

1890 F

355 PALMETTO

2341 F

356 PARROT

202 H

357 PATTERSON

695 G

358 PAVO

808 G

359 PAYNE

197 H

360 PEACHTREE CITY

7860 D

361 PEARSON

1884 F

362 PELHAH

4284 E

363 PEMBROKE

1360 F

364 PENDERGRASS

278 H

365 PERRY

9389 D

366 PINE LAKE

979 G

367 PINE KOUNTAIN

1026 I'

368 PINEHURST

386 H

369 PINEVIEW

565 G

370 PITTS

396 H

371 PLAINS

649 G

372 PLAINVILLE

271 H

373 POOLER

2763 E

374 PORTAL

687 G

375 PORTERDALE

1453 I'

376 PORT WENTWORTH

3850 E

377 POULAN

786 G

378 POWDER SPRIliGS

3713 E

379 PRESTON

433 H

380 QUITMAN

5164 D

381 RANGER

158 H

382 RAY CITY

646 G

383 RAYLE

192 B

384 REBECCA

262 H

27

APPENDIX B (CONT.)

MUNICIPALITY POPULATION GRP

385 REIDSVILLE

2400 F

386 REllERTON

405 H

387 RENTZ

339 H

388 RESACA

352 H

389 RESTHAVEN

263 H

390 REYNOLDS

1281 F

391 RHINE

618 G

392 RICEBORO

245 H

393 RICHLAND

1744 F

39,4 RICHHOND HILL

1215 F

395 RINCON

2055 F

396 RINGGOLD

1992 F

397 RIVERDALE

7498 D

398 RIVERSIDE

101 H

399 ROBERTA

761 G

400 ROCHELLE

1627 F

401 ROCKHART

3621 E

402 ROCKY FORD

224 H

403 ROME

30393 B

404 ROOPVILLE

264 H

405 ROSSVILLE

3619 E

406 ROSWELL

26300 B

407 ROYSTON

2568 E

408 RUTLEDGE

733 G

409 SALE CITY

304 H

410 SANDERSVILLE

6204 D

411 SARDIS

1215 F

412 SASSER

432 H

413 SAVANNAH

145699 A

414 SCOTLAND

234 H

415 SCREVEN

913 G

416 SENOIA

953 G

417 SHADYDALE

170 H

418 SHARON

144 H

419 SHARPSBURG

193 H

420 SHELLMAN

1255 F

421 SHILOH

422 H

422 SILOAM

410 H

423 SKY VALLEY

59 H

424 SMITHVILLE

913 G

425 SHY RNA

20341 C

426 SNELLVILLE

9458 D

427 SOCIAL CIRCLE

2582 E

428 SOPERTON

2986 E

429 SPARKS

1396 F

430 SPARTA

1830 F

431 SPR.INGFIELD

1125 F

432 ST. HARYS

5036 D

433 STAPLETON

403 H

MUNICIPALITY POPULATION GRP

434 STATESBORO

14994 C

435 STATHAM

1175 F

436 STOCKBRIDGE

2246 F

437 STONEMOUNTAIN

5120 D

438 SUGARHILL

2743 E

439 SUlDIERTOVB

199 H

440 SUMMERVILLE

4809 E

441 SUMNER

228 H

442 SUNNYSIDE

349 H

443 SURRENCY

350 H

444 SUWANEE

1261 F

445 SWAINSBORO

7844 D

446 SYCAMORE

507 G

447 SYLVANIA

3364 E

448 SYLVESTER

6096 D

449 TALBOTTO

1155 F

450 TALKING ROCK

74 H

451 TALLAPOOSA

2760 E

452 TALLULAH FALLS

161 H

453 TARRYTOWli

129 B

454 TAYLORSVILLE

286 H

455 TEMPLE

1603 F

456 -. "tENNILLE

1841 F

457 THOMASTON

10162 C

458 THOMASVILLE

18675 C

459 THOHSON

7147 D

460 THUNDERBOLT

2073 F

461 TIFTON

14089 C

462 TIGER

336 H

463 TIGNALL

848 G

464 TOCCOA

8815 D

465 TOOMSBORO

660 G

466 TRENTON

1685 F

467 TRION

1634 F

468 TUNNEL HILL

1021 F

469 TURIN

247 H

470 TWIN CITY

1456 F

471 TYBEE ISLAND

2385 F

472 TYRONE

1345 F

473 TY TY

695 G

474 UNADILLA

1540 F

475 UNION CITY

5082 D

476 UNION POINT

1687 F

477 UVALDA

621 G

478 VALDOSTA

38562 B

479 VAR.NELL

275 H

480 VERNONBURG

162 H

481 VIDALIA

10544 C

482 VIENNA

2917 E

28

APPENDIX B (CONT.)

MUNICIPALITY POPULATION GRP

483 VILLA RICA

3589 E

484 WACO

516 G

485 WADLEY

2447 F

486 WALESKA

484 H

487 WALNUT GROVE

405 H

488 WALTHOURVILLE

1260 F

489 WAIlII SPRINGS

432 H

490 WARNER ROBINS

42203 B

491 WARRENTON

2145 F

492 WARWICK

457 H

493 WASHHIGTON

4710 E

494 WATKINSVILLE

1372 F

495 WAVERLY HALL

948 G

496 WAYCROSS

19589 C

497 WAYNESBORO

5879 D

498 WESTON

101 H

499 WEST POINT

4064 E

500 WHIGHAM

482 B

HUNICIPALITY POPULATION GRP

501 WHITE

491 H

502 WHITE PLAINS

246

503 WHITESBURG

797 G

504 WILLACOOCHEE

1158 F

505 WILLIAHSON

212 H

506 WINDER

6692 D

507 WINTERVILLE

632 G

508 WOODBINE

968 G

509 WOODBURY

1747 F'

510 WOODLAND

678 G

511 WOODSTOCK.

3143 E

512 WOODVILLE

446 H

513 WRENS

2465 F'

514 WRIGHTSVILLE

2545 E

515 YATESVILLE

410 H

516 YOUBG HARRIS

708 G

517 ZEBULON

924 G

29

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DATE DUE
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