Georgia local government finances, fiscal planning guide. Municipal version, 1987-1988

I
GEORGIA Local Government Finances:
Fiscal Planning Guide
1987 - 1988 MUNICIPAL VERSION FOR ALL MUNICIPAL GROUPS
I
GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
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eceive
A 02 198
DOCUMENTS UGA LlBRARIES /

GEORGIA Local Government Finances:
Fiscal Planning Guide
1987 - 1988 MUNICIPAL VERSION FOR ALL MUNICIPAL GROUPS

GROUP POPULATION RANGES

Group
A B C D E F G H
Totals

Population Range

50,000 and Above

25,000 - 49,999

10,000 - 24,999

5,000 - 9,999

2,500 - 4,999

1,000 - 2,499

500 -

999

Less than 500

All Municipalities

GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Jim Higdon, Commissioner
Government Information Division
1200 Equitable Building 100 Peachtree Street
Atlanta, Georgia 30303

July, 1988

An Equal Opportunity Employer

ACKNOWLEDGMENTS
The Georgia Department of Community Affairs gratefully acknowledges the cooperation of the local officials in the 575 cities and counties for returning the survey forms from which the data in this report was derived. The Department also expresses its appreciation to the following organizations and agencies for their valuable assistance in contributing to the report design, or to the collection, analysis, and processing of financial data:
Area Planning and Development Commissions
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 Department of Human Resources
Georgia Department of Revenue
Georgia Municipal Association
Office of Revenue Sharing, U.S. Department of the Treasury

TABLE OF CONTENTS

Introduction . . .

i

Using This Report

1

Financial Highlights

5

Group Population Ranges

8

Glossary of Terms

9

Municipal Total Tables .

11

Population Group Tables

17

Appendix A: Data Categories

. . . . . A-1

Appendix B: List of Municipalities Included in FY 1987 Survey Results . . B-1

INTRODUCTION
This report, Georgia Local Government Finances: 1987-1988 Municipal and County Fiscal Planning Guides marks the fifth version of this annual report. Using the same basic format in each of those years, the Department of Community Affairs publishes the report as a method to help local officials ask many questions and find the answers to many other questions about local government finance in Georgia.
The Fiscal Planning Guide contains actual data to provide local government officials insight into local finance across the state. Using the data in the report, local officials can examine the finances of their local government and compare it with other jurisdictions of similar size in the state. The revenues from specific sources can be compared to the same revenue sources of other jurisdictions to determine if revenues are being optimized. Also, expenditure levels may be compared with expenditure categories of other jurisdictions. Such comparisons will provide local officials with insights into how their governments are operating in comparison with other local governments.
This is the second in a series of reports published by the Georgia Department of Community Affairs based upon data collected from local governments in the summer of. 1987. The first, Georgia Local Government Finance, 1987: An Overview was prepared prior to the annual session of the General Assembly and was delivered to the Governor and General Assembly. The Overview, required by state law, gives state lawmakers a status report and basic data about city and county government finance. The Overview serves as a source of information about the overall nature of local government finance in Georgia.
This collection of reports, which has been published in each of the last four years, is designed more for local government officials and administrators. Georgia Local Government Finances: 1987-1988 Municipal and County Fiscal Planning Guide analyzes the data in more depth than does the Overview report. The Fiscal Planning Guides are also useful as a compendium of statistical facts about local finance. As in the last two years, this year's Planning Guides are published as a collection of reports. Each separate report contains only the tables for the city or county totals and the comparable tables for one city or county population group.

The information used to prepare reports in the Georgia Local Government Finance series is collected through a comprehensive survey of every county and city government in the state. Only general purpose local governments are surveyed, excluding such entities as school boards. The survey has been central to a cooperative agreement over the years between the state of Georgia and the U. S. Bureau of the Census. Survey results have been provided to Census for its nationwide reports on local government, and to the U.S. Department of the Treasury, Office of Revenue Sharing. Survey data in the past was used by Treasury to establish annual levels of Revenue Sharing funding for local governments.

The annual survey of local finances obtains data

for the most recent fiscal year ending between July 1

and June 30. Data for this report is for the local

fiscal year ending between July 1, 1986 and June 30,

1987. Thus the data reported does not conform to a

specific 12-month calendar period, as governments have

varying fiscal years. Survey responses for the most

part are not audited responses, necessitating a degree

of caution in the analysis and interpretation of

results. Also, as local governments use different ac-

counting systems, certain data requested in the survey

may not be avail able from all local accounts and

records.

'.

********

Copies of both the Overview report, published in the late spring of 1988, and the Fiscal Planning Guides are available upon request from the Department of Community Affairs.

Those wishing to obtain printouts of the 12 comparison tables and the fiscal health table containing data for specific jurisdictions may request the materials from DCA.

To get either a report or a printout, please contact:

Winfred E. Owens Assistant Commissioner Georgia Department of Community Affairs 1200 Equitable Building 100 Peachtree-Street, NW Atlanta, Georgia 30303
(404) 656-5526

USING THIS REPORT

COMPARING LOCAL FINANCES

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

STEP 1. Determine the population group of your municipality.

Appendix B lists municipalities alphabetically, along with their 1986 estimated population and the population group to which they belong (A,B through H).

STEP 2.

Examine the set of 12 data tables and the fiscal health table for your jurisdiction's size group.

Each municipal size group has a set of 12 tables. Group tables have coded pagination in the upper right hand corner of the page. For example, M-D-3 means municipal 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 comparisons may present some problems if audits and other local records are utilized. Therefore, two alternatives are suggested:

Best alternative: Request a printout of the 12 tables for your jurisdiction from DCA so direct comparisons may be made easily. (See introduction for requesting instructions).

Second best alternative: Compile the data from your copy of the DCA finance survey, as completed in 1987 and submitted to

1

DCA. Appendix A of this report provides the structure of data categories to be used in fitting your survey data to the tables.
A WORD ABOUT THE TABLES
The same twelve tables are used for county and municipal totals (all counties and cities) and for each population group. County and municipal tables differ only slightly, containing the same basic information.
Tables 1 through 4 are revenue tables. Tables 5 and 6 depict operating expenditure data, and Table 7 capital expenditures. Table 8 and 9 deal with debts and assets. Table 10 has information about utility finances. Finally, Table 11 presents a detailed listing of all revenue sources in rank order; Table 12 provides the same for detailed expenditures.
The yardsticks used (per capita, average amount, etc.) were specifically selected as the most appropriate for comparing the finances ~f one jurisdiction with those of similar size.
Each set of tables is preceded by a brief profile of that group -- number of municipalities in the group, population range, and total population of the group.
HIGHLIGHTS AND DATA ANALYSIS
Both the County and Municipal versions of the Fiscal Planning Guide contain brief summaries of important points, entitled Municipal Financial Highlights and County Financial Highlights. The Highlights sections take information from each of the 12 tables (for county and municipal totals) and spotlight key information in each table. Highlights provide examples of the kind of analysis possible with each table. Creative analyses by local officials and others can go well beyond the cursory treatment in Highlights.
THE "FINE PRINT"
Questions may arise as to the definition or use of a particular term. Due to the absence of a "standard chart of accounts" for local government finance in Georgia, nomenclature often causes problems. Two features in this report are designed to minimize confusion.
2

First, Appendix A outlines the structure of local finances employed by the Department of Community Affairs. It shows what i terns combine to form larger categories or classes of data.
Second, both the county and municipal versions include a Glossary. Terms and usage likely to create misunderstanding, whether in the tables or in the Highlights, are explained.
Further definitions and clarifications are available upon request. The instructions received by local governments with the annual financial survey from DCA also contain specific instructions for accounting and reporting.
FEEDBACK The Department of Community Affairs is committed
to providing pertinent information in a timely fashion and useful form. The Board and staff of the Department encourage feedback on this report, in order to improve its content and utility each year.
Ideas on additional data, how to use the information, and ways to better serve Georgia's local governments would be appreciated.
3

".

MUNICIPAL FINANCIAL HIGHLIGHTS: FY 1987
(Interpreted from Municipal Totals Tables 1 through 12)
Revenues
The 426 municipal governments responding to the survey reported general revenues, excluding revenues from utility systems, amounting to $1.035 billion. Per capita general revenues dipped slightly to $429. Over 58% of these general revenues came from the collection of local taxes. Twenty-six percent were derived from intergovernmental revenues and under 16% from other local non-tax sources, such as service charges. (Table 1)
Property taxes remained as the number one source of local taxes, amounting to $242 million in FY 1987 (23% of general revenues). Property taxes increased as a percentage of general revenues from 21% in FY 1986. Local option sales taxes remained as the number two revenue source at $174 million or 16% of general revenues. (Table 2)
Service charges remained as the number one source of local non-tax revenues, $76 million, accounting for just over 7% of general revenues. Licenses, permits, and fees; 6.5% of general revenues or $68 million, maintained its position as the number two source of non-tax revenues. (Table 3)
Since FY 1983 intergovernmental revenues have shown the greatest changes of any municipal revenue category. Intergovernmental revenues have decreased from $273 million in FY 1985 to $164 million in FY 1987. Federal intergovernmntal revenues decreased from a total of $193 million in FY 1985 to $149 million in FY 1986 and $86 million in FY 1987. state intergovernmental revenues increased slightly from FY 1986 to a level of $55 million in FY 1987. Intergovernmental revenues from other local governments remained at about $22 million in FY 1987. (Table 4)
Expenditures
General operating expenditures for Georgia's municipalities equaled $863 million or $358 per capita in FY 1987. The leading expenditure categories were public safety, $122 per capita; public works, $67 per capita; and administration, $64 per capita. (Table 5)
5

The leading municipal expenditure category was spending for police departments, amounting to almost $76 per capita or 21% of general expenditures. Spending for municipal fire departments amounted to $41 per capita or 11% of general expenditures. Public safety functions amount to one-third of municipal general expenditures. (Table 6)-
During FY 1987, municipal capital expenditures amounted to $53 per capita. The leading capital expenditure categories were streets and drainage, housing, garbage and trash collection, and police. (Table 7)

Debt and Cash and Investment Assets

Municipal bonded indebtedness at the end of FY 1987 amounted to $658 per capita. The majority of this debt, 83%, was held in the form of revenue bonds, the balance was in the form of general obligation bonds. The amount of interest paid by municipalities on outstanding debt decreased to $43 per capita in FY 1987. (Table 8)
".
The amount of cash and investment assets held by municipali ties decreased from FY 1986 to a level of $507 per capita at the end of FY 1987. The majority of these funds, $312 per capita, were held in the form of "other" funds. (Table 8)

One hundred ten of the 426 municipalities reported

having outstanding general obligation debt at the end

of the year. The average amount of G.O. debt for those

reporting was $2.4 million. Outstanding revenue bond

debt was reported by 287 municipalities with the

average debt being equal to $4.6 million.

Municipalities have traditionally not utilized short-

term debt as have counties.

Only 57 of the

municipalities reported issuing short-term debt during

the year. The average short-term debt issued, however,

amounted to almost $252,000.

A total of 381 municipalities, 89% of those

reporting, held cash and investment assets in the

"other" category. The average amount held was nearly

$2 million.

Sinking funds were held by 233

municipalities, with $1.4 million being the average

amount held. Although held by only 85 municipalities,

the amount of funds held in the form of bond funds

averaged $1.8 million. (Table 9)

6

utility Systems utility systems over the years have been a very
important component of the municipal finance picture. Water and sewer systems are the most common type of system, with 370 municipalities reporting expenditures for these systems. Airports reported the largest amount of average revenues (due to Atlanta's Hartsfield International), almost $8.3 million. (Table 10)
Overview of Revenue Sources and Expenditure Items The 426 municipalities reported total revenues,
combined general and utility revenues, amounting to $2.072 billion in FY 1987. The top two municipal revenue sources were utility systems: water and sewer systems, and electric supply systems. Together, these two utili ties reported over 34% of all municipal revenues. Real and personal property taxes were the third largest source of municipal revenues, amounting to almost 9% of total revenues. The top eight sources accounted for over 76% of total revenues. Twenty-four of the 42 revenue sources accounted for less than 1% each of total revenues. (Table 11)
Municipal water and sewer systems and electric supply systems are also the top two expenditure items, accounting for 34% of total expenditures. Gas supply systems, ranking number four, accounts for over 8% of municipal spending. Police departments rank number three; and fire departments, number five. These 5 expenditure categories accounted for over $0.57 of each municipal dollar spent in FY 1987. (Table 12)
7

GROUP POPULATION RANGES

Municipal

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

H

Less than 500

Totals All Municipalities

Group
A B C D E F
Totals

county
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

Population ranges are based upon estimates of the population for 1986 obtained from the Bureau of~he Census, Department of Commerce.

8

GLOSSARY OF TERMS
Amount ($): Total revenues or expenditures reported by all jurisdictions within the Group.
Average Amount ($): 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 and borrowed money.
Interest Paid: Interest on outstanding debt paid during the fiscal year.
Intergovernmental Revenue: Revenues received from other units or levels of government, including grants and transfer payments to the local government.
Per Capita Amount: Total amount for any item or category divided by the 1986 estimated population of the locality.
Revenue Bonds: Bonded indebtedness backed by anticipated revenues derived from the project for which the money is borrowed.
Short-term Debt: Indebtedness other than bonds, amortized within the calendar year in which borrowed.
Use of Money and Property Revenues: Primarily interest on invested funds and, to a lesser extent, rents and royalties.
Utilities: Water and/or sewer systems, electric systems, natural gas systems, public airports, and public transit systems.
9

TERMS USED IN TABLE 11
DHR Health Grants: State grants to local health departments. Considered as "State Intergovernmental Revenues" elsewhere in this report, but broken out in this particular Table. (See also, State Intergovernmental Revenue).
Miscellaneous Other Taxes: All taxes not listed elsewhere in Table 11.
Other Charges: Service charges not listed elsewhere in Table 11.
Other Licenses: Licenses not listed elsewhere in Table 11.
Other Miscellaneous Revenue: All revenue not listed elsewhere in Table 11.
Receipts from Sale of Materials: Proceeds from the sale of materials other than real property.
State Intergovernmental Revenue: Includes all revenues derived from state gove-rnment except DHR Health Grants. (See also, DHR Health Grants).
Total State Intergovernmental Revenue: DHR Health Grants plus State Intergovernmental Revenue.
TERMS USED IN TABLE 12
County Hospital DHR Health Grants Public Health
Regarded as separate expenditure categories for purposes of Table 12.
Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed elsewhere in Table 12.
Water/System: Includes water and/or sewer systems.
10

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

Total 4Z6 All
Z,41:G,88ti

M-T-1 FY 1987

Table 1: General Revenues by Source:
,.

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

604.900,016
:L60,541.16~
16:;,821,733 1, 035, :L6Z, ~18

$250.70 $110.47
$67.89 $429.06

58.4% 25./% 15.8% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount ($;

% of Total

Per ,api ta General

Amount

Revenues

Property taxes Local opt~on sales tax Dedicated sales taxes Alcoholic beverage taxes Insurance premiums taxes Hotel-:l.lotel tax FranchIse payments tax Miscellaneous other taxes

:L42,J82,251 173,821,885
2,856,369 48,466,651 46,583,520 12,200,615 75.929,284
1,3~3,441

$]00.45 $72.08 $1.2J $20.50 $19.31 $5.08 $31.47 $0.58

2J.4% 10.8%
0.3'10 -L 8% 4 . 5'Y~ 1.:G% /.3% 1).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

67,696,015 75,048,035 39,305,731
4~,286,584
34,004,804

$28.06 $31.35 $16.29 $20.43 $14.34

6.5% 1.3% 3.8% 4.b% 3.3'10

Table 4: Detailed Inter~overnmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

86,443,824
55,147,5~1
:G2.230,318

$35.83 $22.80
$9.21

8.3% 5.3%
L.1%

Table 5: General Operating Expenditures by Category

!"1- T - 2 FY 1987

Categor;v

Amount ($)

% of TotaJ General
Per Capita Operat.ing Amount Expenditures

Administration Public safet:.y Courts Health and human service Publ ic T-.'Orks Housing Lelsure seryices Education (Non-school board) Other general operatlng
Total General Uperating

15;), 96.46H 293.684.002
7,143,b05 14.4Ll3,0-i9
10~,019,OOl
37.41)3,273 67,"749,15;)
29.0~2.589
97,984.0IH
~bL,9!5.908

$63.6~
$121./2 $2.96 $5.8;
$67.15 $15.50 $2H.Ll8 SIL.06 $4u.bl $;557.05

17.H'l0 ;)4.0%
IJ.H%
1.7'70 IH.H'lo
..l, ;)%
7 .9'10
:3 '* ;/0
11.4'70 II;\). u%

Table b: Select.ed Det.ailed General OperatLng ExpendiLures

Expendit.ure It.em

-. Amount ($ I

Per Caplta Amount

% ot Tnt;l.l GeneraJ
OperatJ.ng bxpendltures

police Fire Street.s and drainage Parks and recreation Garbage and trnsh Landfill Jail

18L.321,529
9H, ,o5.90H
81.3Lb,754 ocl,HOj.266
71.490,993
H,/25,282
12.5~7.165

$15.50
$-lO.~h
$33.71 $26.86 SL:9.b3
$J.OL $5.GL

L 1. l'10 i1.-l?,
:1 ... '10
,.5%
H.3% i . t)%
1.5%

Table ,: Selected Detailed General Capital ExpenaiLures

Expendlture Item

Per Capita Amounts -Equipment,
Land &. ~truct.ures Constructlon

l-'ollce Flre St.reets and araina~e General go ernment buildings Garbage and trash collectlon Jail Landfill. Parks and recreation Housing Education INon-school board)
Total lapital

$4.L3 $2.L4 $3.0/
SU.ti7 lS4.H3 $0.10
SO.I'
$1. 0/ $1.L5
$O.vO $2cl.35

~V.48
$0.35
~-l.d'
511./5 $U.Ll $u.5:3
:!iv.13
$~.54
:ti4.H6 $0.00 $28.95

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

Per Capita Amount ($)
$110.29 $54.7 .96
$5.95
$43.55

M-T-3 FY 1987

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

Per Capita Amount ($)
$130.82 $64.21
$312.46

Table 9: Average Debt and Assets (Total amounts divided by the number of jurisdictions reporting each type.)

Average Amount of Debt Outstanding at End of Fiscal Year

I Type ot' Bond Debt

umber Reporting

Average Amount ($)

General Obligation Revenue Bond

110 L.,419,173 2H7 4,606,879

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)

57

L.51,O~7

Average Amount of Cash and Investment Assets Held at End of Fiscal Year

Number Reporting

Average Amount ($)

Sinking Funds Bond Funds All other Funds

233 1,354,783 85 1,822,757
381 1,978,812

Table 10: Average Utility Revenues and Expenditures

M-T-4 FY 1987

(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

~umber

Average

Reporting

Amounts

\.,.ater and sewer Electric supply Gas supply Airport Transit

366 1,006,353

49 6,935,409

76 2,396,217

17 8,315,851

8

658,871

'.

370

949,003

50 5,747,205

76

~,083,170

23 3,484,679

8 1,271,351

Table 11: Ranking of Revenues by Source

Source

Amount ($)

Total Revenues 1 Water and sewer system revenues 2 Electric supply system revenues 3 Real and personal property taxes 4 Gas supply system revenues 5 Local option sales tax 6 Airport revenues 7 Federal intergovernmental revenues 8 Franchise payment taxes 9 State intergovernmental revenues 10 Garbage/trash collection fees 11 Alcoholic beverage taxes 12 Business and occupation taxes 13 Insurance premiums 14 Fines, forfeitures and court fees 15 Interest earnings on investments 16 All additional revenues 17 Local intergovernmental revenues 18 Motor vehicle taxes 19 Hotel/motel tax 20 Intangible taxes 21 Building permits 22 Parks and recreation charges 23 Rents and royalties 24 Alcoholic beverage licenses 25 Public utilities taxes 26 Public transit revenues 27 Other service charge revenues 28 FIFA, penalties, interest, cost 29 Landfill fees 30 Other licenses, permits and fees 31 Dedicated sales taxes 32 Receipts sale of materials 33 Receipts sale of real property 34 Parking facilities and meters 35 Special assessments 36 Fire service subscription fees 37 Other excise and special use taxes 38 Cemetery fees 39 Mobile home taxes 40 Ambulance charges 41 Railroad equipment taxes 42 Hospital charges

2,072,176,016 368,325,157 339,835,050 208,561,538 182,112,464 173,921,885 141,369,460 86,443,824 75,929,284 55,147,591 54,484,404 49,466,651 48,554,305 46,583,520 39,305,731 37,879,253 32,630,987 22,230,318 13,428,419 12,266,615 11,150,341 9,973,159 8,543,560 0,325,081 6,026,871 5,328,568 5,270,967 4,310.352 3,260,198 3,211,473 3,141,680 2,956,369 2,650,319 2,431,931 2,007,765 1,973,817 1,407,323 1,393,441 1,312,412 559,177 370,746 94,010
o

M-T-5 FY 1987
Percent at Total Revenues
100.00% 17.77% 16.40% 10.06% 8.79% 8.39% 6.82% 4.17% 3.66% 2.60% 2.63% 2.39% 2.34% 2.25% 1.90% 1.83% 1.57% 1.07% 0.65% 0.59% 0.54% 0.48% 0.41% 0.31% 0.29% 0.26% 0.25% U.21% 0.16% 0.15% 0.15% 0.14% 0.13% 0.12% 0.10% 0.10% 0.07% 0.07% 0.06% 0.03% 0.02% 0.00% 0.00%

N-T-6 FY 1987

Table 12: Ranking of Expenditure Categories

Expenditure Category

Amount
($ )

Percent of TotaJ
Expenditures

Total expenditures

1 Water and sewer system

2 Electric supply system

3 Police department

4 Gas supply system

5 ~ire department

6 Other expenditures

7 General administration

8 Streets/drainage

"

9 Airport system

10 Garbage/trash collection

11 Construction lnon-utility)

12 Parks and recreation

13 Purchase of land, equipment

14 General insurance

15 Education (general government)

10 Housing and community development

17 Financial administration

18 Jail

19 Public transit system

20 General government buildings

'2.1 Building inspection and regulaTion

22 Garbage & trash disposal (landfilll

23 Public welfare and social services

2-4 Municipal court

25 Municipal hospital

26 Libraries

27 Ambulance service

28 Public health

29 Parking facilities and meters

30 Payments to other hospitals

31 atural resources

1,878,768,813 351,Lll,1H8 287,360,257
1~2,3~1,529
158,320,9L:5 98,765,968 97,984,078 84, iH!:1, '2.8:3
81,3~6,754
80,14/,007
71,490,~93
69,859,545 64,H03,206 58,754,576 34,270,126 29,09'2.,589 2H,006,571 25,113,1:506 12,59/,165
10,21~,H07
9,323,253 H,796,702 8,725,28'2. 7,37-1,491 /,143,605 3,753,316 2,945,887 1,058,361 1,5/8.060
44ti,OH6 38,851 2\::1,H86

100.00%
U:l.ti~%
15.30% 9.10% 8.43%
5.L6%
5.22% '-1:.51% 4.33% 4.'2.7% 3.81% 3. /2% 3.45% 3.1;:1% 1.H2% 1.55% 1.5270 1.34% 0.67% 0.5-1%
O. ~0'10
0.4/% 0.46% 0.3\::1% 0.38% 0.20% 0.16%
O.O~%
O.OH% 0.0'2.% 0.00% 0.00%

Municipal Group -

A

Number Reporting =

5

= Population Range = 50,000 and Above

Total Population

952.260

M-A-1 FY 1987

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

319,991,141 146,274,729
75,233,012 541,498,882

$336.03 $153.61
$79.00 $568.65

59.1% 27.0% 13.9% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

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

139,044.925 96.283,654
o
21,064,508 19,936,069
8,1~8,743
35,239,824 223,418

$146.02 $101.11
$0.00 $22.12 $20.94
$8.61 $37.01
$0.23

25.7% 11.8%
0.0% 3.9% 3.7% 1. 5% 6.5% 0.0%

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

39.897,540 36,387,569 14.803,872 29.095,044 26,090.704

$41. 90 $38.21 $15.55 $30.55 $27.40

7.4% 6.7%
L.7%
5.4% 4.8%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

49,526,055 18,152,999
7,553,958

$52.01 $19.06
$7.93

9.1% 3.4%
1. 4%

Table 5: General Operating Expenditures by Category

M-A-~
FY 1987

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety Courts Health and human service Public works Housing Leisure services Education (Non-school board) Other general operating
Total General Operating

65,358,431
14~,l:l70,607
5,405,691 9,924,318 62,521,803
24,1~9,037
38,035,295 13,-!55,-l28 83.207.480 444.90l:l,090

$68.04 $150.03
$5.68 $10.42 $65.66 $25.34 $39.94 $lL 13 $87.38 $467.21

14.,% 32.1%
1. 2% 2.2% 14.1'>'0 5.4% 8.5%
:5.0%
18.7% 100.0%

Table 6: Selected DeLailed General Operatlng Expenditures

Expenditure Item

Amount ($)

% 01' T tal Generai
Per Caplta Operating Amount Expenditures

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

"78,977.395 53,428,732 2l:l,147.969 38,035,295 30.11::>,4,3 4,202,43/ 10.404.480

$l:l2.94
550.11
$29.50
S3~. ~H
$31.02 s4.-!1
$10.99

17.8% 12.0%
l::i. ;n~ l:l 5~~ O.l:l%
O.~YO
2.4%

Table 7: Selected vetailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
Land &. Structures Construction

Police Fire Streets and drainage General government buildings Garbage and trash collection Jail Landfill Parks and recreation Housing Education (Non-school board)
Total Capital

$4.l:l1 $1.80 $2.85 $0.15 S/.32 $0.16 $0.91 $2.40
$0.90
$0.00 $25.13

$0.09 $0.04
$ti.l:l5
$0.44 $0.-!1 $0.01 $0.05 $4.3, $8.32 $0.00 $44.05

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

Per Capita Amount ($)
$202.38 $861.94
$1.96
$66.53

M-A-3 FY 1887

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

Per Capita Amount ($)
$202.92 $71.53
$407.47

Table 9: Average Debt and Assets (Total amounts divided by the number of jurisdictions reporting each type.)

Average Amount of Debt Outstanding at End of Fiscal Year

Type of Bond Debt

Number Reporting

Average Amount ($)

General Obligation Revenue Bond

5 38,543,200 5 164,158,41-l

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)

1

*

Average Amount of Cash and Investment Assets Held at End of Fiscal Year

Number Reporting

Average Amount ($)

Sinking Funds Bond Funds All other Funds

4 48,307,631 5 13,623,724 5 77,604,087

* Data withheld, only one jurisdiction reporting

Table 10: Average Utility Revenues and Expenditures

ri-A-4
FY 1987

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

T;vpe of L1tilit_y System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric suppl;v Gas supply Airport Transit

3 51,304,4H6

1

*

* 1
3 44,824,430

3 1,124,198

* Data withheld, only one jurisdiction reporting

3 42,'~H.339

1

...

1 :3

23,H05,H08'*

3 1,,06,5]8

'.

Table 11: Ranking of Revenues by Source

Source
Total Revenues 1 Water and sewer system revenues 2 Airport revenues 3 Real and personal property taxes 4 Local option sales tax 5 Federal intergovernmental revenues 6 Electric supply system revenues 7 Franchise payment taxes 8 Business and occupation taxes 9 All additional revenues 10 Garbage/trash collection fees 11 Interest earnings on investments 12 Alcoholic beverage taxes 13 Insurance premiums 14 State intergovernmental revenues 15 Gas supply system revenues 16 Fines. forfeitures and court fees 17 Hotel/motel tax 18 Intangible taxes 19 Local intergovernmental revenues 20 Building permits 21 Parks and recreation char~es 22 Rents and royalties 23 Public transit revenues 24 Alcoholic beverage licenses 25 Motor vehicle taxes 26 Other service charge revenues 27 Landfill fees 28 FIFA, penalties, interest, cost 29 Receipts sale of materials 30 Special assessments 31 Parking facilities and meters 32 Other licenses, permits and fees 33 Public utilities taxes 34 Fire service subscription fees 35 Receipts sale of real property 36 Ambulance charges 37 Other excise and special use taxes 38 Cemetery fees 39 Mobile home taxes 40 Dedicated sales taxes 41 Hospital charges 42 Railroad equipment taxes

Amount ($)
891,857,834 154,093,458 134,473,309 124,959,224
96,283,654 49,526,055 43,542,580 35,239,824 29,576,109 24,674,626 24,212,104 22,647,155 21,064,508 19,936,069 18,152,999 14,H77,011 14,803,872
8,198.743 7,781,382 7,553,958 5,701,804 4,'12.l:l29 4,218,115 3,372,594 3,333,381 3,119,919 2,561,897 2,399,413 2,026,036 1,609,743 1,416,078 1,367,141 1,286,246 1,115,349
644,994 620,031 274,338 223,418 214,853
<i3.015
o o
o

M-A-5 FY 1987
Percent of Total Revenues
100.00% 17.2H% 15.08% 14.01% 10.80% 5.55% 4.88% 3.Y5% 3.32% 2.77% 2.71% 2.54% 2.36% 2.24% 2.04% 1.67% 1.66% 0.92% 0.87% O.H5% 0.64% 0.53% 0.47% 0.38% 0.37% 0.35% 0.29% 0.2/% 0.23% 0.18% 0.16% 0.15% 0.14% 0.13% 0.07% U.O/% 0.03% 0.03% 0.02% 0.00% 0.00% 0.00% 0.00%

1"l-A-o
FY 198/

Table 1~: Ranking of Expenditure Categories

Expenditure Category

Amount
($ )

PercenT. of Total
Expenditures

Total expenditures 1 Water and sewer system ~ Other expenditures 3 Police department 4 Airport system a Fire deparTmen~ 6 Electric suppJy SVSLem
T Construction (non-utility) H Parks and recreation
9 Garba~e/trash collection lU Streets/drainage 11 General administration 1~ Purchase of land. equipment 13 General insurance 14 Housing and oommunity development 15 Gas supply system 16 Educatio~ (general govern~~nt) 17 Financial administration
18 Jail 1~ General government buildings ~O Municipal court 21 Public transit system
2~ Buildlng inspection and regulation 23 Public welfare and social services
l4 Garbage & trash disposal (landfilli
25 ~unicipal hospital Lb PubLic health 27 Ambulance service 28 Parking facilities and meters
2~ Libraries ~O Natural resources 31 Payments to other hospitals

77~,959,552 1~8,185.U18
83.~O/,480
78,977,395
71,41,,4~6
53,428,732 42,974,-+15 '!1,943,8-!4
38,035,2~5
3U,1l3,-li3
~8,147,96Y L4.350.~b5 23.~33.98/
22,110,946
19.116,259
lq,-!7i',~18
Ll,455,4t:8 13.441.3U2 10,464.480
5.455,918 5.405,691 5.11':1,5545,012.,78 4-.J2i,8L3
:.i.L02,4:;, 3,6G5.d04 1.006.141
~64,550
57,92Q
U
o o

100.00'70 1ti.:5d% 1u . ,6% 10.22% 8.24%
(j.~l%
5.56'7. 5.4j% 4.92%
j . -:.10%
3.b4'10 ::l.15%
3 . 10% L.dti% 2.47% l.dlYo
1.74'7~
1.7-!% 1. ;:-,5% O. T j % 0.,0'7.
I). t)b1~
0.05%
II. ;'\6%
U.54% (.I 4 T7.
0.1::5'70 U.l:!% U. on~
lJ.00%
0.00% 0.01)%

Municipal Group -

B

= Number Reporting

7

= Population Range 25.000 4~,999

= Total Population

272,000

N-B-l FY 1987

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

62,342,67::S
22,3~H,508
27,558,287
112,~99,468

$229.20 $82.35
$)OI.::S2 $412.87

55.5% 19.9%
24.5'7~
100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales tax Dedicated salestaxes Alcoholic beverage taxes Insurance premiums taxes Hotel-r-totel tax Franchise payments tax Miscellaneous other taxes

22,64L,607 16,725.494
1,150,000 5,402.768 5,855,417
847,784 9,124,698
5~3.905

$83.24 $61.49
$4.23 $19.86 $21.53
$3.12 $33.55
$2.1H

20.2'70
1<!.~%
1. 0%
'L~%
5.2% 0.8% 8.1% 0.5%

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 Usc of money and property Other non-tax revenues

6,054,897 5,806,198 4,739,125 4,033,415 1,764,873

$~2.~6
$21.35 $17.42 $14.83
$6.49

5.4% 5.2% 4.2% 3.6% 1. 6%

Table 4: Detailed Intergovernmental Hevenues by Source

Source

Amount ($)

% of lota!

Per Capita General

Amount

Revenues

Federal State Other local

14,487,363 5,883,840 7,187,084

$53.26 $21.63 $26.42

12.~%
5.2% 6.4%

Table 5: General Operating Expenditures by Category

M-B-~
FY 1987

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety Courts Health and human service Publ ic ",'orks Housing Leisure services Education (Non-school board) Other general operating
Total General Operating

16,532,499 36,310,023
659,600 2.424,953
17,999,33~
5.597.111 7,356,371 4,263,200 2,020,880 !:J3,163,969

$60.78 $133.49
$2.43 58.92 $66.17 $20.58 $2/.05 $15.67 $/.43 $342.51

1/./% 3:1.0%
0.7% 2.0% 19. 3~o 0.0% 1.9% 4.6%
~.2%
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

22,250,343 13,653,509
9,871,506 6,/12,086 7,358,333
690,8,5 400,171

$81.80 $50.20 $36.29 $24.08
$~7.05
$2.54 $1. 49

23.9%
14. r%

1iJ.6%

r-
I

"~; O70'

/.9%

0.7%

u.4'>o

Table 7: Selected Detailed General Capital ExpendItures

Expenditure ltem

Per Capita Amounts -Equipment,
Land &
Structures onstruction

Police Fire streets and drainage General government buildings Garbage and trash collection Jail Landfill Parks and recreation Housing Education (Non-school board)
Total Capital

$4.U6
$1. /4-
$5.06
$1.58 $2.97 $0.09 $0.96 $1.19 $0.79 $0.00 $20.93

$0.31 $0.02 $/.37 $2.27
$0.-1:5 $U.1
$0.9~
$0.43 $1.53 $0.00 $2/.26

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

Per Capita Amount ($)
$78.3U $359.56
$2.78
$~9.6H

N-B-3 FY 1987

Per Capi t.a

I

Assets at End of Fl

Amount ($)

Sinklng Funds

$51.26

Bond Funds

J

All other Funds

$119.73
$214.67

I

Table 9: Average Debt and Assets

(Total amounts divided by the number of

jurisdictions reporting each type. )

Average Amount of Debt Outstandlng at End of Fiscal Year

Type of Bond Debt

Number Reporting

Average Amount ($)

General Obligation Revenue Bond

7 3,O.:ll,!)u6

-;

13,~71,-to!)

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)

1

Average Amount of Cash and Investmen~ Assets Held at End of Fiscal Year

Number Reporting

Average Amount ($)

Sinking Funds Bond Funds All other Funds

-; 1,991,,5<i

6 5,427,915

!)

~,/31,6H7

* Data withheld, only one jurisdiction reportlng

Table 10: Average Utility Revenues and Expenditures

N-b--i-
FY 198,

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

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenetitures

Number

Average

Reporting

Amounts

\~a ter and se~er Electric supply Gas supply Airport Transit

7 8,020,017

L: 36,139,15::1

2 10.838,547

2 3,L:52,770

4

474,496

I 8,2:::0,158

2 19,415,8~4

2 I,115,b6I

.j 2,70H,2U8

4

1,~13,H;jY

-.

Table 11: Ranking of Revenues by Source

Source
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 Local intergovernmental revenues 9 Airport revenues 10 State intergovernmental revenues 11 Insurance premiums 12 Alcoholic beverage taxes 1~ Fines, forfeitures and court fees 14 Business and occupation taxes 15 Garbage/trash collection fees 10 Interest earnings on investments 17 Motor vehicle taxes 18 Public transit revenues 19 All additional revenues 20 Intangible taxes 21 Dedicated sales taxes 22 Building permits 23 Hotel/motel tax 24 Other service charge revenues 25 Alcoholic beverage licenses 26 Other excise and special use taxes 27 Rents and royalties 28 Landfill fees 29 Parks and recreation charges 30 Public utilities taxes 31 Special assessments 32 Cemetery fees 33 FIFA, penalties, interest, cost 34 Receipts sale of materials 35 Receipts sale of real property 36 Other licenses, permits and fees 37 Parking facilities and meters 38 Mobile home taxes 39 Railroad equipment taxes 40 Ambulance charges 41 Fire service subscription fees 42 Hospital charges

Amount ($)
270,998,512 72,278,306 56,140,121 21,877,093 17,924,927 16,725,494 14,487,363 9,124,698 7,187,084 6,505,539 5,883,840 5,855,417 5,402,708
4,7j~,IL5 4,~11,580
3,714,294
~,159,840
4,897,404 1,897,98'5 1,-l:34,345 1,213,8541,150,000 1,000,109
84- 7 , 784 711,114 630,520 593,905 528,302 5UO,918 480,470 358,090 :DO,528 282,940 221,120 190,441 154,832 112,688 110,456
24,194 3.018
o

M-B-5 FY 1987
Percent of Total Revenues
100.00% 26.67% 2u.72% lL07% 6.61% ti. 17% 5.35%
~.37%
2.65%
~ -! 1)%
2.17%
L.16%
1.99% 1./5% 1.59% 1.3i% 1.17% 1.0/% 0.70% 0.53% 0.45% 0.42% 0.37%
O.~I%
0.20%
O.~3%
O. 22'7'~
O.I~%
0,18% l) 18% 0.13% 0.12% U,10% U.08% 0.07% U.OO% 0.04%
O.O-i%
0.01% O.UO% 0.00% 0.00% 0.00%

M-B-6 FY 1987

Table 12: Ranking of Expenditure Categories

Expenditure Category

Amount
($ )

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system 2 Electric supply system 3 Police department 4 Gas supply system 5 Fire department 6 General administration 7 Streets/drainage 8 Airport system 9 Construction (non-utility) 10 Garbage/trash collection ~ 11 Purchase 'of land, equipment 12 Parks and recreation 13 Public transit system 14 Housing and community development 15 Education (general government) 16 Financial administration 17 General insurance 18 Other expendi~ures 1~ Public welfare and social services 2U Building inspection and regulation 21 General ~overnment buildings
22 Garbage & trash disposal (landfill)
:23 Municipal court 24 Libraries 25 Jail L'6 Ambulance service ~7 Public health 28 Parking facilities and meters 29 _"atural resources
30 Municipal hospital 31 Payments to other hospitals

231,882,304 57,576,109 38,951,647
22,~50,:H3
14, 2:H, 301 13,653,509
10,914,6~1 9,~71,506
8,124,624
7"HS,33Y 7,358.333 7,323,959 6.712,086 5,095.356 4.752,5U5 4,263,200 2.620,989
~,245,182 2,020,~80
1,9,0,576
~44,oOo
751,037 690,875 059,000 644,285 406,171 302,048 151,729
6lJ,01l:l 1l:l,tiOO
o
o

100.00% 24.83% lti.80%
~.60%
6.14% 5.8\1% 4.71%
4.Lo'7~
3.50% 3.20% 3.17% ;) . 10% 2.l:l9% :2 2 )1-
L.05'7" 1.8-+%
1.13% 0.' 7%
O.O/'iO
II !j o3"~
O. :Hi%
li.3L%
0.30% i) ~ ii% 0.28% 0.18% 0.1::1%
O. (J,%
0.03% U.01% 0.00% 0.UO%

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

C
25 10,000 24,999
401,560

tvl-C-1
FY 1987

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

81,863,270 41,837,481 18,910,090 142,610,841

$203.86 $104.19
$47.09 $355.14

57.4% 29.3% 13.3% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

'Amount

Revenues

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

32,875,067 20,411,483
1,680,104 7,138,872 7,190,357 2,038,868 10,186,803
341,716

$81.87 $50.83
$4.18 $17.78 $17.91
$5.08 $25.37
$0.85

23.1% i4.3%
1. 2% 5.0% 5.0% 1. 4% 7.1% 0.2%

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

9,267,619 16,021,723
6,635,080 6,862,094 2,450,965

$23.08 $41.39 $16.52 $17.09
$6.10

0.5% 11.7%
4.7%
. L~%
1. 7%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

7,517,890 7,582,119 3,810,081

$18.72 $18.88
$9.49

5.3% 5.3% 2.7%

Table 5: General Operating Expenditures by Category

N-C-2 FY 1987

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety Courts Health and human service Public works Housing Leisure services Education (Non-school board) Other general operating
Total General Operating

22,090,057 47,131,315
502,386 623,018 29,414,583 3,430,651 11,594,901 1,641,916 6,991,759 123,420,586

$55.01 $117.37
$1.25 $1.55 $73.25 $8.54 $28.87 $4.09 $17.41 $307.35

17.9% 38.2%
0.4% 0.5% 23.8% 2.8% 9.4% 1. 3% 5.7% 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

29,667,605 16,793,231 13,994,132 10,710,949 13,110,305
2,144,265 670,479

$73.88 $41. 82 $34.85 $26.67 $32.65
$5.34 $1 .67

24.0% 13.6% 11.3%
8.7% 10.6%
1. 7% 0.5%

Table 7: Selected Detailed General Capital Expenditures

Expenditure ltem

Per Capita Amounts -Equipment,
Land &. Structures Construction

Police Fire Streets and drainage General government buildings Garbage and trash collection Jail Landfill Parks and recreation Housing Education (Non-school board)
Total Capital

$4.18 $2.37 $4.39 $0.43 $4.19 $0.01 $0.75 $1.44 $3.02 $0.00 $24,97

$0.08 $0.30 $4.21 $2.32 $0.00 $2.93 $0.00 $1.23 $1.44 $0.00 $15.74

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

Per Capita Amount ($)
$43.74 $506.99
$8.12
$45.54

M-C-3 FY 1987

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

Per Capita Amount ($)
$206.91 $97.63
$391.07

Table 9: Average Debt and Assets (Total amounts divided by the number of jurisdictions reporting each type.)

Average Amount of Debt Outstanding at End of Fiscal Year

Type of Bond Debt

Number Reporting

Average Amount ($)

General Obligation Revenue Bond

1'3

1,351,2~3

22

9,~54,028

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)

6

543,507

Average Amount of Cash and Investment Assets Held at End of Fiscal Year

Number Reporting

Average Amount ($)

Sinking Funds Bond Funds All other Funds

22 3,776,706 10 3,920,592 24 6,543,230

Table 10: Average Utility Revenues and Expenditures

M-C-4 FY 1987

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

Type of Utility System

Revenues

Number I Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

water and sewer Electric supply Gas supply Airport Transit

22 2,928,555

8 14,160,110

13 5,388,570

3

102,758

0

0

22 3,028,173

8 13,472,820

13 4,645,326

3

82.920

0

0

'.

Table 11: Ranking of Revenues by Source

Source
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 Garbage/trash collection fees i Franchise payment taxes 8 State intergovernmental revenues 9 Federal intergovernmental revenues
io Insurance premiums
11 Alcoholic beverage taxes 12 Business and occupation taxes 13 ines, forfeitures and court fees 14 Interest earnings on investments 15 Local intergovernmental revenues 16 Motor vehicle taxes 17 All additional revenues 18 Hotel/motel tax 19 Dedicated sales taxes 20 Public utilities taxes 21 Parks and recreation charges 22 Intangible taxes 23 Building permits 24 Rents and royalties 25 Alcoholic beverage licenses 26 Receipts sale of real property 27 FIFA, penalties, interest, cost 28 Other licenses, permits and fees 29 Other service charge revenues 30 Cemetery fees 31 Other excise and special use taxes 32 Mobile home taxes 33 Airport revenues 34 Receipts sale of materials 35 Fire service subscription fees 36 Landfill fees 37 Special assessments 38 Parking facilities and meters 39 Railroad equipment taxes 40 Ambulance ch~rges 41 Hospital charges 42 Public transit revenues

Amount ($)
390,679,621 113,280,882
70,051,404 64,428,220 25,812,576 20,411,483 13,615,633 10,186,803
7,582,119 7,517,890 7,190,357 7,138,872 6,846,680 0,635,080 5,150,064 3,810,081 3,233,564 2,324,592 2,038,868 1,080,104 1,662,687 1,622,9l:l0 1,154,491 1,087,615
865,228 789.433 653,995 645.844 543,891 543,461 413,812 341,716 333.258 308,274 192,807 177,303 128,274 126,373 113,344
32,647 6,916
o o

M-C-5 FY 1987
Percent of Total Revenues
100.00% 29.00% 17.93% 16.49% 6.61% 5.22% 3.49% 2.61% 1.94% 1.92% 1. 84% 1.l:l3% 1.75% 1.70%
1.3L%
0.98% 0.83%. 0.60% 0.52% U.43% 0.43% U.-l2% 0.30% 0.28% 0.22% 0.20% 0.17% 0.17% 0.14% 0.1:1% 0.11% 0.09% 0.09% 0.08% 0.05% 0.05% 0.03% 0.03% 0.03% 0.01% 0.00% 0.00% 0.00%

N-C-6 FY 1987

Table 12: Ranking of Expenditure Categories

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 Streets/drainage

7 Garbage/trash collection

8 General administration

9 Parks and recreation

10 Purchase of land, equipment

11 Other expenditures

12 Construction (non-utility)

13 Financial administration

~

14 General insurance

15 Garbage & trash disposal (landfill)

16 Housing and community development

17 General government buildings

18 Education (general government)

19 Building inspection and regulation

20 Libraries

21 Jail

22 Municipal court

23 Public welfare and social services

24 Airport system

25 Parking facilities and meters

26 Ambulance service

27 Public health

28 Municipal hospital

29 .atural resources

30 Payments to other hospitals

31 Public transit system

374,805,739 107,782,563
66,619,810 60,389,244 29,667,605 16,793,231 13,994,132 13,110,305 12,874,154 10,710,949 10,025,375
6,991,759 6,319,400 4,807,256 2,591,774 2,144,265 2,027,989 1,816,873 1,641,916 1,402,662
883,952 670,479 502,386 472,218 248,761 165,881
95,326 55,474
o
o
o
o

100.00% 28.76% 17.77% 16.11%
7.~2%
4.48% 3.73% 3.50% 3.43% 2.86% 2.67% 1.87% 1.69% 1.28% 0.69% 0.57% 0.54% 0.48% 0.44% 0.37% 0.24% 0.18% 0.13% 0.13% 0.07% 0.04% 0.03% 0.01% 0.00% 0.00% 0.00% 0.00%

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

D
3H 5,000 9,999
277.190

N-D-1 FY 1987

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

56,444,885 23,199,326 11,457,533 91,101,744

$203.63 $H3.69 $ 1.33
$:128.66

62.0% L5.5% 12.6% 100.0%

Table ~: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Propert;v T.axes Local option sales tax Dedicated sales taxes Alcoholic beverage taxes Insurance premiums taxes Hotel-~otel tax Franchise payments tax Miscellaneous other taxes

21,399,123 15,834,233
6,021,733
4,579,029 593.421
7,997,718 19,628

$77.20 $57.12
$0.00 $21.72 $16.52
$2.14 $28.85
$0.07

2:3 . 570 17.-i%
O. 07~ 6.6% 5.0% 0.7% 8.8% O.v%

Table 3: Detailed Local Non-Tax Revenues bv Source

Source

Amount ($)

% of 'fatal

Per Capita General

Amount

Revenues

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

5,646,852 6.603,087 5,015,101 3,99 " 31 L 1,936.974

$20.37 $23.H2 $]8.09 $14.42
$6.99

6.2%

7.2%

-

... O'

;).;')70

..l, -!%

~ l'7~

Table -!: Detailed intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

3,656,118 5,562,747 2,238,668

$13.19 $20.07
$8.08

4.0% fj, 1% 2.5%

Table 5: General Operating Expenditures by Category

N-D-2 FY 1987

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety Courts Health and human service Public works Housing Leisure services Education (Non-school board) Other general operating
Total General Operating

17,335,954 29,010,445
273,880 336,072 21,679,821 1,599,691 5,969,097 7,988,668 2,592,397 86.792,025

$62.54 $104.08
$0.99 $1.21 $78.21 $5.77 $21.53 $28.H2 $9.35 $313.12

20.0% 33.4%
0.3% 0.4% 25.0% 1. 8% 6.9% 9.2% 3.0% 100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

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

Police

20,250,984

$73.00

23.3'~

Fire

7,861,935

$28.36

9.1%

Streets and drainage

10,959,693

$39.54

12.6%

Parks and recreation

5,158,665

$18.01

5.9%

Garbage and trash

9,796,83~

$35.34

11.3%

Landfill

912,251

$3.29

1. 1%

Jail

903,526

$3.26

1. 0%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
Land &. Structures Construction

Police Fire Streets and drainage General government buildings Garbage and trash collection Jail Landfill Parks and recreation Housing Education (Non-school board)
Total Capital

$3.41 $3.80 $4.87 $0.51 $4.52 $0.14 $0.87 $1.06 $0.15 $0.00 $27.21

$2.75 $1.71 $3.78 $5.46 $0.00 $0.00 $0.00 $0.67 $2.63 $0.00 $22.12

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

Per Capita Amount ($)
$43.18 $237.03
$9.93
$19.97

i"1-D-3 FY 1987

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

Per Capita Amount ($)
$31.48 $10.00 $285.77

Table 9: Average Debt and Assets (Total amounts divided by the number of jurisdittions reporting each type.)

Average Amount of Debt Outstanding at End of Fiscal ~ear

Type of Bond Debt

Number Reporting

Average Amount ($)

General Obligation Revenue Bond

11 1,088,106 29 ;C,L05,o17

Short-Term Debt Issued During Fiscal Year

Number Reporting

Avera~e
Amount ($)

7

:HJ:3,116

Average Amount of Cash and Investment Assets Held at End of Fiscal Year

.umber keporting

Average Amount ($)

Sinking Funds Bond Funds All other Funds

23

3i'9,430

7

033,742

34 L,329,762

Table 10: Average Utility Revenues and Expenditures

M-D-4 FY 1987

(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

32 1,098,463

16 4,910,088

18 2,414,428

5

8,690

0

0

".

32 1,118,913

18 3,874,889

16 2,552,959

7

39,719

0

0

Table 11: Ranking of Revenues oy Source

ource
Total Revenues 1 Electric supply system revenues 2 Gas supply system revenues 3 Water and sewer system revenues 4 Real and personal property taxes ~ Local option sales tax 6 Franch1se payment taxes 7 Alcoholic beverage taxes 8 State intergo\ernmental revenues 9 Garbage/trash collection fees 10 Fines. forfeitures and court fees 11 Insurance premiums 12 Federal intergovernmental revenues 13 Business and occupation taxes 14 Interest earnings on investments ]5 Local intergovernmental revenues 16 Motor vehicle taxes 17 All additional revenues 18 Building permits 1Y Parks and recreation charges 2u Hotel/motel tax Ll Alcoholic beverage licenses 22 Public utilities taxes 23 Receipts sale of real property 24 Intangible taxes 25 Receipts sale of materials 26 0ther licenses. permits and fees L7 Cemetery fees 28 Rents and royalties 29 Other service charge re\'enues 30 Fire service subscription tees 31 FIFA, penalties, interest. cost 32 Landfill fees 33 Parking facilities and meters ~4 Special assessments ::l5 Airport revenues 36 Mobile home taxes 37 Other excise and special use taxes 38 Ambulance charges 39 Railroad equipment taxes 40 Dedicated sales taxes 41 Hospital charges 42 Public transit revenues

Amount ($)
248,317,128 78,561,411 43,459,697 35,150,824 18,371,437 15, ~:Ll4, 233 7,997,718 6,021,733 5,562,747 5,181,338 5,015,101 4,579,029 3.656,IIH 3,602,982 2,966.U40 L,238,66H 1,938.119 l,H7D,371 1,183,571 767,653 593,421 552,0'+2 529.949
-i~9,427
405,83 371,429 308,251 176,4l::i6 160.416 143,919 122.528 110,172 102.322
99,263
66,6U~ -i~.-i52
30,788 19.628
9,578 -i,819
o
o
u

N-D-5 FY 19H7
Percent of Total Revenues
10U.00% 31.0-+% 17.50% 14.15% 7.40% 6.38% 3.22% 2.'+3% 2.24% L.08% 2.02% 1.84% 1.4/'70 1.45% 1.19'70
O.9i)7~ U.78'7~
0.7;").Ya 0.48% 'J.31% U.24% U.22% 0.L1%
O.L:U%
0.16% U.10% 0.12%
U v i '70
o . 06'7~
0.00% 0.05% 0.05% 0.U4% 0.0-4'% 0.U3% 0.02% 0.01% 0. On~ O.OU% i) , 1)0% 0.00% 0.00% 0.00%

tvl-D-6
FY 1987

Table 12: Ranking of Expenditure Categories

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 General administration

6 Streets/drainage

7 Garbage/trash collection

8 Education (general government)

9 Fire department

10 Purchase of land, equipment

11 Construction (non-utility)

12 Parks and recreation

13 General insurance 14 Other expenditures

".

15 Financial administration

16 Building inspection and regulation

17 Garbage & trash disposal (landfill)

18 Jail

19 Libraries

20 Housing and community development

21 General government buildings

22 Airport system

23 Municipal court

24 Public welfare and social services

25 Ambulance service

26 Public health

27 Parking facilities and meters

28 Natural resources

29 Municipal hospital

30 Payments to other hospitals

31 Public transit system

247,145,492 69,747,995 40,847,340 35,805,221 20,250,984 11,313,682 10,959,693 9,796,83Y 7,988,668 7,861,935 7,543,485 6,130,794 5,158,665 3,117,696 2,592,397 2,474,552 1,041,972 912,251 903,526 810,432 557,719 430,024 278,032 273,880 253,906 57,341 25,425 9,360 1,678
o

100.00% 28.22% 16.53% 14.49% 8.19% 4.58% 4.43% 3.90% 3.23% ;3.18% 3.05% 2.48% 2.09% 1.26% 1.05% 1. 00% 0.42% 0.37% 0.37% 0.33% U.23% 0.17% 0.11% 0.11% U.10% U.02% 0.01% U.OO% 0.00% 0.00% 0.00% 0.00%

~uniOlpal Uroup -
= Number Reportln~
Population Ran~e =
= Total ~opulation

E

69

~.5iJO

'l,~9l:1

263,;01

:'1- -1 FY 198;

fable 1: General Revenues by Souroe:

~ource

Amount ($)

~ of Tota.l

Per Caplta General

Amount

Revenues

laxes Loca.l non-t.ax
Inter~overnment.al
Total General Revenues

4;.363.101 HI, 098. 85:i
12.305.36~
;\j.417.\j21

$119.58 $/4.68 S46.H'l
$:iU1.11

08.b5'o L-f.l:S% 10.6'70 liJO.U%

Table L: Detailed Tax Revenues by ~ource

Source

Amount is)

i'er Capita Amount

'i(, or Tot.aJ. lreneral Revenues

~roperty taxes Local option sales tax Dedlcated sales taxes Alconolic bevera~e taxes Insurance premiums t.axes Hotel-:vtotel tax Franchise payments tax Miscellaneous other taxes

16,276.175
1;j.l~8,51;j
82,8lH
5.~4:i.~16
4,630,60l:S 218.1\j6
7,755,354
~\j.U61

$61. ; 1
$~\j.Il:S
$0.31
$1~.l:S~
$1/.50 $U.l:S3
$2!:1 .... u $U.l1

20.5'}o 10.0%
iJ. 1% 0.0% 5.8% U.J% 8.l:S%
u.lJ%

Table ;j: Detailed Local Non-Tax Revenues by Source

Source

Amount (S)

% of rotal

IJer Caplt.a Lieneral

Amount

Revenues

Llcenses. permits and fees Servlce charges Fines, forfeitures. fees Use of money and property Other non-tax revenues

4,21l:S,371 b.502.061 4,4\jl:S.60l:S
L,~Ll:S.;UU l,431,04~

$10.L.L.
S~4.~l:S
$11. Uo :511. 1 iJ
$5.'lJ

o.-!%
d .:l%
5.1% j. ;% 1. 8%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Caplta General

Amount.

Revenues

Federal State Other local

4,401.831 6,//o,l:S'i4 1.171.551

$16.68 $L5.69
$4.46

0.5% l:S.5% 1. 5%

Table 5: General Operat1n~ Expenditures by Ca~egory

M-E-2 FY 19~i

Category

Amount ($)

% ot' Total General
Per Capita Operating Amount Expend1tures

Administration Public safet.y Courts Health and human service l-ublic works
Housin~
Leisure services Education (Non-school board) Other general operating
Total General Operating

17.1~4,739
23,280,151
13~,6~3 354,61~ 1~.697,533
1,318,5U4
;L~5B,~57 1,~13,785 1.7~2,163 67.2~9,42i'

$65.16
$~~.27
$0.5::l $1.::l4 $70.89 $o.uO $12.35 $4.6u $6.76
$25-!.~u

25.6% 3-!.6%
0.2% u.5%
27.~%
2.U%
4.~%
1, rl% 2. i%
1UO.U5'~

Table 6: Selected Detailed General Operating Expendit.ures

Expenditure It.em

Amouri"t. ($)

% ot' Total General
Per Cap1~a Operating Amount. Expenditures

Police Fire ~treets and drainage Parks and recreat10n Garbage and trash Landfill Jail

17,940.~92
5,2::l2.U64 11,125.149
2.~69.~4i
1,051.436
-!-!~.rli5
107.095

$6~.U2
$19.rl4 $42. Hs
$10.~B
$26.74 $1.6rl $U.41

2ti.i'io
I .~%
10.5% -L :5%
10.5%
U. 1%
0.2%

Table i: Selected Detailed General Capital Expenditures

Expenditure ltem

Per lap1t.a Amounts --
Equ1pment.
Land &
Structures Construction

1'o.1ice F1re Streets and draina~e General government buildings Garbage and trash collection Ja11 Landfill ~arks and recreat10n
Housin~
Education (Non-school board) fotal Capital

$4.11 $3.33 $~. 18
$0.~1 $1.~3
$0.00 $0.08 $1.02 $2.12 $0.00 $23.40

$0. i ~ $0.62
Sl.vu
$1.'i2 $O.UU $0.20 $0.00 $4.19 $2.51 $O.VO $14.40

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

Per Capita Amount ($)
$55.60
$~51.~6
$11.71

t-'l-h- ;j F'I: lY~;

Assets at End of FY
Sinking Funas Bond Funds Ali. other Funds

Per Cap1.ta Amount ($)
$4;'.50 $Jo.J1 $140.2;'

Table Y: Average Debt and Assets (Total amounts ti1.vided by the number of jurisdictions reporting each type.)

Average Amount of Debt Outstanding at End of Fiscal Year

lype of Bond Debt

, umber Reporting

Average Amount ($)

General Obligation Revenue Bond

500.1bb
1.11~,;'Hs

~hort-Term Debt Issued Durin~ 1.scal Year

Number Reporting

Average Amount ($)

l~

;);.411

Average Amount of Cash and Investment Assets Held at End of F1.scal ~ear

umber F<eport1.ng

Average Amount ($)

Sinking Funds Bond Funds All other Funds

;)~

~U, \HJ

20

4t8,~4Y

60

500.;'~4

Table 10: Average Utility Revenues and Expenditures

M-t.-4 FY 19~(

("rotal amounts for group divided bv the number of jurlsdlctions reporting utility revenues and expenditures.)

'Type at Utllity System

Revenues

Number

Average

Reporting

Amounts

Expendltures

humber

Average

Reporting

Amounts

water and sewer Electric supply Gas supply Alrport Transit

65

51~.l:H;J

11

~,413.351

2L: 1.11i,516

4

9, (~2

o

o

'.

65

650,412

11

~,U6ti,413

~L:

9i5.U~4

6

\:j,6L:'i

o

o

Table 11: Ranklng of Revenues by Source

Source
Total Revenues 1 Water and sewer system revenues 2 Electric supplv system revenues j Gas supply system revenues 4 Real and personal property taxes 5 Local option sales tax
o Franchise payment taxes
7 State intergovernmental revenues 8 Alcoholic beverage taxes 8 Garbage/trash collection fees 10 Insurance premiums 11 Fines. forfeitures and court fees Il Federal intergovernmental revenues 13 Business and occupation taxes 14 Interest earnings on investments 15 All additional revenues 16 Motor vehicle taxes 17 Local intergovernmental revenues 18 Public utilities taxes 1~ Other licenses, permits and fees 20 Building permits 21 Parks and recreation charges 2~ Intangible taxes 2j Receipts sale of real property ~4 Alcoholic beverage llcenses 25 Rents and royalties lo Other service charge revenues ~7 Hotel/motel tax l8 Parking facilitles and meters 29 Fire service subscrlption fees 30 Cemeterv fees 31 Recelpts sale of materials 32 FIFA, penalties, interest. cost 33 Dedicated sales taxes 34 Ambulance charges 35 Mobile home taxes 30 Alrport revenues 37 Landfill fees 38 0ther excise and special use taxes 38 Railroad equlpment taxes 40 Special assessments 41 Hospital charges 42 Public translt revenues

Amount ($)
104,386,0~4
j3,79/,oU:l 20.540.850
~4,585,3-!2 13.354,72~
13.1lH,513 7,755.354
o. t75,b74
5,24l,910 5.103,720 4.630,00H
4.4~H,008
4,4U1,83;
~,436,i15
l,147,382 1,4L:3,lo/ 1,303.101 1,17i,551
~43,OH5 7~U,154 ,ti~,37H
tiL:L:.;;lol 431,024 4UU,814 281.5l4
251,~03
222,61U l1H,18ti
1~6.8Hti
1/Z,6H5 140,571 llH,Oll 117.l8H
Hl,8H4:
04,7~3
55.771 38.8H6 32,435
L:~,U61
11,177
H,~7~
U
U

M-E-5 FY 19H7
Percent of Total Revenues
10U.UO% lO.5ti% 10.15%
14.~0%
H.ll%
/.~~%
4.72% -1.12% 3.19% 3.10%
l.H2~
G./'!%
2.oH~
1.-18%
1.31~
a.H/%
0.H3% LJ. I ~% U.57% U.-!H% 0.4/% U.38% 0.26% O.l4%
U.17~
U.15% U. 14~ U.13% LJ. 12% U.l1% U.U8% O.OH% 0.U7% U.05% U.04% LJ.U3% U.Ol%
U.O~%
O.Ul% U.LJ1%
U.Ol~
O.UU% U.UU%

M-E-6 FY 18H'i

Table 1l: Ranking of Expenditure Categories

Expendlture category

Amount
1$)

Percent ot" Total
Expenditures

Total expenditures

1 Water and sewer system

2 Electric supply system

~ Gas supply system

4 Police departm~nt

~ General administration
o Streets/drainage

; Garbage/trash collection

fs Purchase of land. equipment

9 Fire department 10 Construction (non-utility;

..

11 Parks and recreation

l~ General insurance

IJ Other expenditures

14 Educat~on (~eneral government)

15 Financial adm~nistration

10 Housing and communitv development

17 General government buildings

1H Garbage & trash d~sposal (landfill)

1~ Building inspection and regulation

20 Libraries

21 Public welfare and social serv~ces

22 Municipal court

~J Municipal hospital

24 Jail

25 Parking facilities and meters

2,20 A~rport svstem Public health

2H Ambulance serv~ce

2~ Natural resources

30 Payments to other hospitals

Jl ~ublic trans~t system

157,216,118 J5,176,758 22,730,547
~1.-!51,l:l4~
17,940,992 1J,-!40,45l
11,120.14~
;,051.4J6
6,11~,003
5,2J2,064 3,79l:l,Jil 2,8tiY,94i 2,127,417 1.;H2.1ti3 1.21J,1l:l5
I,U~5.21U
911.664 5l:l5,otiO 442.870 4U6,l:l4U
388. :no
168,l:lHI IJ9.oHJ
12/.512 10/,U95
78,0 i':3 57,764 28.24H
2l:l.~71
U
o o

100.00% 22./0% 14.40% 1J.64% 11.41% H.55% i .OH%
4.-!~%
3.93% J.JJ% 2.42% 1.8J% 1.J5% 1.13%
O. /7%
U.65% 0.5H% O. J i 7~ lJ.2H% 0.20% 0.20% 0.11%
U.V~%
0.08% 0.0'/% 0.U5'X. O.U<1% U.02% 0.02% O.UO% V.UU% O.vO%

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

F

9::>

1,000

~,49!1

152,920

N-F-l 1'\ 199 i

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

25,079.137 !1,1::S5,645
11,849.172 40,063,954

$104.00 $59.74 $77.49
$301.23

54.4% 19.9% 25.7% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of 'lotal

Per Capita General

Amount

Revenues

Property taxes Loca option sales tax Dedicated sales taxes Alcoholic bevera~e taxes Insurance premiums taxes Hotel-Notel tax Franchise payments tax Miscellaneous other taxes

7,285.73~
~,091,~U::S
o
~,!171,,*29 ~,822.045
~47,401 3,537,3~1
124.006

$47.04 $;:>2.91
$LJ.UU $19.43
$1~.45
$1. o~ $23.13
$U.~l

15.g'lo 17.0%
0.0%
1).;)%
0.1%
1).:)%
7.7'10

Table 3: Detailed Local Non-Tax Revenues bv Source

Source

Amount ($)

'x. of Total

Per Capita General

Amount

Revenues

Licenses. permits and fees Serv~ce chare.:es Fines. forfeitures, fees Use of money and propertv Other non-tax revenues

1,74g,939
L,9~5,004
2,503.721 1,301,106
590,~75

$11.44 $19.13 $16.7';
$8.51 $::S.9u

3.g'1o
b ~{%
5.0%
~.g%
1. 3%

Table 4: Detailed lnter~overnmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

federal State Other local

5,860,375 5,810.439
178.358

$3g.3~
$;jg.OO $1.17

1~. 7% 12.6%
U.4:%

Table 5: General Operating Expenditures by Category

N-i<-'L.
F) 1 ~8 7

Categor;v

Amount 1$)

% of Total General
Per Capita Operating Amount Expenditures

Administration PUblic safety Courts Health and human serVlce PubllC lwrks Housing Lelsure services Education (Non-school board) Other general operating
Total General Operatin~

tl.916.440 11.203.056
104,934 64,i25
8.80tl,46~
45i ,014 1.:C15.17:C
51i,~~4
77J.278 J,6Jtl,Jio

$58.31 $73.26
$0.6~
$4.L:U $5/.6U
$2.~~
$7.!:15 $J.;:Hi $0.06 $L:l::l.43

L:7.3%
J-!.J%
U.3% L.O% 'L. 7 O~O l.-!%
1. 6%
L . 4~o
lUU.U1o

Table 6: Selected Detailed General Operatin~ ~xpenditures

% of Total

General

Per Capita Operating

-

-

-

-

-

-

Expendit
---------

ure
---

-

ltem
-----

-

-

-

-

-

-

-

A- -m-o-u-"n.-t

-

(
-

$
-

)
-

-

-

-

-

Amount
------

-

-

-

Expenditures
------------

Police

9,~O-!,317

$04./7

3t). :no

Fire

1,26l:i,U5tl

$tl.L9

,j ~'Yo

Streets and dralnage

5.356.2:'>3

$35.U3

10.4%

Parks and recreaLion

1,058.544

$6.~2

;LL%

Garbage and trash Landflll

;:L~1/.4tl6
LJ4, 12::i

$L:1.U4
$1. oj

~.~%
v.71o

Jail

30.681

$U.LO

lJ. 1%

Table i: Selected Detailed General Capltal Expenditures

Expendlture item

Per Capita Amounts -Equlpment,
Land 6r. Structures Construction

Pollce Fire Streets and drainage General government buildlngs Garbage and trash collection Jail Landfill Parks and recreation Housing Education INon-school board)
Total Capital

$3./J $1.2U SJ.-!tl $0." 2 $L:.Jl
$U.U~
$U.1;) $l.Jtl $U.OO $U.OO $10.45

$U.UU $u.1J $U.l:i1 $1. 54 $U.UO $U.UU $O.UU $U.41 :H; .l~ $U.UO $17.l:i4

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

Per Capita Amount ($)
$43.05 $326.10
$lO.5~
$~U.04

M-F-J 1"Y 1~~1

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

Per Capita Amount ($)
$27.11
$4.~6
$lJ8.3J

Table ~: Average Debt and Assets (Total amounts divided by the number of jurisdictions reporting each type.)

Average Amount of Debt Outstanding at hnd of ~iscal Year

Type of Bond Debt

umber Reporting

Average Amount ($1

General Obligation Revenue Bond

~6

253,2~~

~u

0;C;j,440

Short-Term Debt Issued During Fiscal Year

Number
~eporting

Average Amount ($)

14

115,5~0

Average Amount of Cash and Investment Assets Held at End of Fiscal \ear

Number Reporting

Average Amount ($)

Sinking Funds Bond Funds All other Funds

;) I

12,741

15

4~,5U4

~~

~'!U,j~~

Table 10: Average Utility Revenues and Expenditures

N-F-4 FY 1987

(Total amounts for group divided by the number of jur1sdictions reporting utility revenues and expenditures.)

Type of Litility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

~umber

Average

Reporting

Amounts

water and sewer

~~

;W~. U8'7

~O

Electric supply

6

84;;,618

0

Gas supply

10

41;;,447

16

Airport

U

0

U

Transit

1

*

1

* Data withheld, only one jurisdiction report1ng '.

~16,U5~ 7i7,03~ 3~5,4~3
(j
.j

Table 11: Ranking of Revenues by Source

Source
Total Revenues 1 Water and sewer system revenues 2 Local option sales tax j Gas supply system revenues 4 Federal intergovernmental revenues 5 Real and personal property taxes 6 State intergovernmental revenues 7 Electric supply system revenues 8 Franchise payment taxes 9 Alcoholic beverage taxes 10 Insurance premiums 11 Fines, forfeitures and court fees 12 Garbage/trash collection fees Ij Business and occupation taxes 14 Interest earnings on investments 15 Motor vehicle taxes 16 All additional revenues 17 Public utilities taxes 18 Parks and recreation charges 19 Alcoholic beverage licenses ~O Fire service sUbscription tees 21 Hotel/motel tax l~ Local inter~overnmental revenues ~3 BU1lding permits 24 Rents and royalties ~5 Other excise and special use taxes 26 Intangible taxes 27 FIFA. penalties, interest. cost 28 Receipts sale of materlals 29 Other service charge revenues 30 Receipts sale ot real property 31 Cemetery fees 32 Other licenses. permits and tees 33 Mobile home taxes 34 Landfill fees j5 Special assessments 36 Ambulance charges 37 Railroad equipment taxes 38 Public transit revenues 39 Airport revenues 4U Dedicated sales taxes 41 Hospital charges 42 Parking facil1ties and meters

Amount ($)
75,7l6,9~O 17,~85,,~4
8,091,20j 0,615,14!:1 5.8.60,375
5,~34.6~7
5.810,439 5,061,7U5
3,537,3~1 ~,~71,4~~ ~,8~2,045 ~.563.'21
l,156,436
1.2!:12,0~U
999,266
6/5,~49 5/~,L3t 4~8.0U3
301,456
~73,378 ~50.774 ~47,4Ul 178.35~ 1~9,134 1~9.0j3 1~4.ll06
119,895 115,501 lu3,IL9
95,955
69.07~
00,-10/ 54.407 45,,9, 44.795
IH,63~
15,121
5,~40 38~
o o
U
U

M-F-5 F\' 19~ 1
Percent of 101:.al Revenues
lUO.OU% ~ 3. i 5% 10.68% 8. i 4% I. t 4% 7 . iU% 7.67% 6.68% 4.67% 3.!:l2% 3.73%
3.~~% l.~5%
1. i 1% 1.::ll% U.8\:1% u. 76% U.6-!% U.40% U.j6% U.::l::l% 0.:53%
U.~4%
U. 1 i % 0.11'10 0.10% U.16% 0.1;)% U.l-1% U. 1 J% U.09% 0.08% O.lJ7% U.Oo% U.U6% U.OL:% U.U2% U.Ul% U.OU%
lJ.UU% U.UO% U.UU% O.OU%

N-F-6 FY 1\18,

Table 14: Ranking of Expenditure Categories

Expenditure Category

Amount
($ i

Percent of Total
Expenditures

Total expenditures

1 water and sewer system

4 Police department

3 General administration

4: Gas supply sYstem

~ streets/draina~e

6 Electric supply system

i Garbage/trash collection

8 Construction (non-utility)

9 Purchase of land, equipment

10 Fire department

..

11 General insurance

12 Parks and recreation

13 Other expenditures

14 Education (general government)

15 Housin~ and community development

16 Financial administration

17 Public health
18 Garbage & trash disposal (landfill)

HI General government buildings

20 Ambulance service

21 Libraries

22 Public welfare and social services

~3 Municipal court

24 Payments to other hospitals

25 Jail

Building inspection and regulation

Public transit sYstem

Airport system

Municipal hospital

Natural resources

Park1ng facilities and meters

68,341,489
U1,444,07~
9.9U4,317 1,UH4.525 6,327,72\1 5.350,253
4,664,~j3
j,21i,4l:S6 2,728,3U8 2,616,26l:S 1, 268, 05H
1,2ti1,6~j
1,05l:S,544 i7j,2/H 517,2\14 430,434387,919 3U3,H65 234,723 184,3U3 18U,68\1 15ti,62H 119,32U 1U4,904 38,851 3U,tiHl 20,5HO 3,H\17
U
U
U
U

lUu.UU% 28.40% 14.50%
1U.~i% ~.L6%
"1.84%
6.l:S2% 4.71% 3.99% 0.bH% 1.86% 1.l:S5% 1.55% 1.13% U. /6% 0.b4% U.57% O.4'i% U.34%
\).2/%
0.26'10 U.23% U.17% U.16% U.0b% 0.04% U.U3% 0.u1% U.UO% U.UU% U.UO% U.()U%

= Municipal Group -
umber Reporting
= Population Range =
Total Population

G
79 50U 999
60,057

N-G-1 FY 1987

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

6,795,990 2,357,346 4,267,221
13,4~0,557

$113.16
$39.~5
$71.05 $223.46

5U.6% I, .6%
31.8% lUU.U%

Table ~: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total.

Per Capita General

Amount

Revenues

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

1,782,393 2,04U,135
2,316 858.769 995,695
45,785 1,U49,366
~1,531

$29.68 $33.97
$u.04 $14.30 $16.58
$O.iti
$17.47 $U.36

Ij.3% 15.2%
lJ.O%
6.4% 1.4% U.3%
i . 8 '10
U.21o

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

459,575
447,0~0
801,558
5~0,232 1~8,961

$7.65 $7.44 $13.35 $8.66 $2.15

3.4~
3.:l%
6.0%
:309%
1. 0%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

514,143 3,706,636
46,44~

$8.56 $61. 72
$U.77

3.8% 27.6%
0.3%

Table 5: General Operating Expenditures by Category

M-G-2 FY 1987

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety Courts Health and human service Public works Housing Leisure services Education (Non-school board) Other general operating
Total General Operating

3,418,862 2,597,606
38,913 13,399 1,877,856 252,754
94,439
o
370,559 8,664,388

$56.93 $43.25
$0.65 $0.22 $31.27
$4.~1
$1. 57 $0.00 $6.17 $144.27

39.5% 30.0%
0.4% 0.2% 21.7% 2.9% 1. 1% O.U% 4.3% 100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amoun:t ($)

% of Total General
Per Capita Operating Amount Expenditures

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

2,281,063 311,516
1,302,330 65,640
505,246 64,786 5.027

$37.98 $5.19
$21.68 $1. 09 $8.41 $1. 08 $0.08

26.3% J.6%
15.0% 0.8% 5.8% 0.1% 0.1%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
Land &.
Structures Construction

Police Fire Streets and drainage General government buildings Garbage and trash collection Jail Landfill Parks and recreation Housing Education (Non-school board)
Total Capital

$~.64
$0.79 $0.88 $1.45 $0.86 $0.00 $0.09 $0.33 $0.24 $0.00 $10.93

$0.00 $0.08 $0.78 $0.65 sO.UO $0.00 $0.00 $0.09 $3.59 $0.00 $16.76

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

Per Capita Amount ($/
$l~.j'j $17~.93
$1.98
Sll. 1U

M-G-;;
10'\ 18B 7

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

Per Capita Amount ($)
$7.6U $1.44 $104.;;5

Table 9: Average Debt and Assets (Total amounts divided by the number of jurisdibtions reporting each type. )

Average Amount of Debt Outstanding at End of Fiscal Year

Type of Bond Debt

~umber
Reporting

Average Amount ($)

General Obligation Revenue Bond

1

74L,~49

1 lU,;;8;),517

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount 1$)

1

119,U5~

Average Amount of Cash and Investment Assets Held at hnd of Fiscal Year

[ umber Reporting

Average Amount ($)

Sinking Funds Bond Funds All other Funds

1

456,5J~

1

86,739

1

6.~66.674

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

Per Capita Amount ($l
$1G.:i7 $172.93
$1.98
$11.10

N-G-3 FY 1~H7

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

Per Capita Amount ($)
$7.60 $1.44 $104.:i5

Table 9: Avera~e Debt and Assets (Total amounts divided by the "bumber of jurisdiotions reporting each type.)

Average Amount of Debt Outstanding at End of Fiscal rear

Type of Bond Debt

. umber Reporting

Average Amount \$)

General Ob11gation Revenue Bond

8

~G,8ij9

44

~3ti, U;;4

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount 1$)

8

14,HHG

Average Amount of Cash and lnvestment Assets Held at End of Fiscal \ear

Number Reporting

Average Amount ($)

Sinking Funds Bond Funds All other Funds

31

14,/27

7

12,391

64

~7,~H7

Table 10: Average Utility Revenues and Expenditures

M-G-4 FY 1987

(Total amounts for group div1ded by the number of jurisdictions reporting utility revenues and expenditures. I

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

~eporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit

6I

61, 605

tiM

1
;j

" 76,9M6

1
;j

0

0

1

0

0

0

* Data w1thheld, only one jurisdiction reporting

ti7,794
73,951'*
u'*

Table 11: Ranking of Revenues by Source

Source

Total Revenues

1 Water and sewer system revenues

~ State intergovernmental revenues

::l Local option sales tax

4 Real and personal property taxes

5 Franchise payment taxes
o Insurance premiums

7 Alcoholic beverage taxes

8 Fines, forfeitures and court fees

9 Federal intergovernmental revenues

10 Interest earnings on investments

11 Garbage/trash collection fees

12 Business and occupation taxes

13 Gas supply system revenues

14 Motor vehicle taxes

15 Public utilities taxes 16 All additional revenues

".

17 Alcoholic beverage licenses

1H Rents and royalties

1~ Building permits

20 Local intergovernmental revenues

21 Receipts sale of materials

L~ Hotel/motel tax

G::l Other licenses. permits and fees

~4 Railroad equipment taxes

~5 Fire service subscription fees

26 Intan,!i!ible taxes

27 Mobile home taxes

28 Other service charge revenues

29 Other excise and special use taxes

30 Receipts sale of real property

31 Parks and recreation charges

32 Cemetery fees

33 FIFA, penalties. interest, cost

34 Special assessments

35 Electric supply system revenues

36 Dedicated sales taxes

37 Landfill fees

38 Parking facilities and meters

39 Airport revenues

40 Ambulance charges

41 Hospital charges

42 Public transit revenues

Amount ($)
17,785,525
4,1~7,558
3,700,6::l0 2,U40,l::l5 1,375,32G
I,U4~,306
995,095 H5H,769 801,55H 514,143 ::l94,82::l ::l61,G41 298",2 G3U.959
159,OO~
146.097
1~1,639
00.,72 63,220 5,,045
46,44~
46, U:J6 45,785 30,::186 35,47U 33,416 30,421
~3,108 2~,961 ~1,531 15,9~3
15,978 12,907 12.373
,,32~
6.451 2,316
442 75
U
o
o

f"l-G-5 FY 1987
Percent of Total Revenues
1UO.UU%
~j.~I%
20.84% 11.4"i%
7.73% 5.YO% 5.60% 4.H::l% 4.51% 2.89%
~.2~% ~.03%
1.08% 1.30% 0.89% 0.82% 0.68% U.3H% U.30% U.32% U.20% 0.20%
U.~O%
U.20% U.20% O. U:J% U. 17% U.1:3% U.13% U.1G%
O.O~%
U.OY% 0.U7% 1).07% 0.U4% U.04% 0.U1% 1l.Ul)% O.UU% 0.00% O.UO% 0.00% 0.00%

M-G-o FY 1987

Table 1~: Rankin~ of Expenditure Categories

Expenditure Category

Amount
1$)

l-'ercent of Total
Expend1tures

Total expenditures 1 Water and sewer system l General administration 3 Police department 4 Streets/draina~e 5 Construction (non-utility) 6 Purchase of land, equipment I Garbage/trash collection 8 General insurance 9 Other expenditures 10 Fire department 11 financial administration 12 Housing and community development 13 Gas supply system 14 Parks and recreation
15 Garbage & trash disposal (landfill)
16 General government buildings 17 Municipal court 18 Libraries 19 Airport system lO Building inspection and re~ulat10n L1 Ambulance service 22 Electric supply system 2J Natural resources 24 Jail 25 Public health 26 Public welfare and social services ~I Education (general government) 28 Municipal hospital 29 Parking facilities and meters 30 Payments to other hospitals J1 Public transit system

15,190,010
4,00~,~11
2.628,697 2,G81,003 1,302,330 1,000,266
65l::i,694 505,246 485,780 :.170,559 311,516
G63,~0;;)
232,452 G21,853
65,640 64,78l::i
41,18L
J8,913 28.799 21,00U 20.3UG 1U,655
9,8;;)8
5,4~4 5,0~7
2,244 500
o o o o
o

1UO.UU% 3U. ;~5% 17.31% 15.0G%
~.5'%
6.62% 4.32% 3.;;)3% ;;).2U% 2.-4-4%
~.U5%
1.7J% 1.53% 1.40% 0.43% 0.43% 0.27% 0.0% 0.19% 0.14% U.13% 0.07% 0.00% u.04% 0.03% 0.U1% O.UO% 0.00% U.OO% O.UO% 0.00% 0.00%

".

Municipal Group -

H

Number Reporting =

108

= Population Range = Less than 500

Total Population

33,148

tvl-H-1 l'Y 18HI

Table 1: General Revenues by Source:

Source

Amount ($)

% of 'foT-al

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

5,019,213
1,63~,~82
2,191,056 8,lH\1,551

$151.42 $49.45 $66.10
$266.97

56.7% 1H.5% :l4.H% 100.U%

Table G: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local o~tion sales tax Dedicated sales taxes Alcoholic bevera~e taxes Insurance premiums taxes Hotel-Note! tax ranchlse payments tax Miscellaneous other taxes

1,076.229 1,40'/.170
41,065 760,656 574,300
76.417 1. 038,200
40.176

$32.47 $42.45
$1.24 $23.10 $17.33
$2.31 $31.32
$1.~1

1~.2% 15.~%
0.5% iL 7% 6.5%
(j.~%
11.7% 0.5%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capi"La General

Amount

Revenues

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

342.22~
295.373 248.666 549,111 203,910

$10.3L
$~.~1
$7.50 $10.5/
$6.15

:L8% 3.J% 2.H%
6.~%
L.3%

Table 4: Detailed lntergovernmental Revenues by 80urce

Source

Amount 1$)

% of Total

Per Capit.a General

Amount

Hevenues

Federal State Other local

479.843 1,0i:c,937
38,176

$14.48 $50.47
$1 . 15

5.4% 1H.9%
0.4%

Table 5: General Operating Expenditures by Category

tvl-H-2
FY 1987

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety Courts Health and human service Public works Housing Leisure services Education (Non-school board) Other general operating
Total General Operating

2,659,486
1,275,45~
18,518 8::i,382 1,019,611 618,511 225,621 12,298 245,562 6,158.448

$80.~3
$38.4g $0.56
S~.52
$30.76 $ UL 66
$6.81 $0.37 $7.41
~li1g5.79

43.2%
~O. i%
0.3% 1. 4% 16.6% 10.0% 3.7%
o.~%
4. U% 100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

..
Amount ($ )

% ot Total General
Per Capita Operating Amount Expenditures

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

1,048,830 216,923
569,72~
1!j2,140 337,875
33,010 9,706

$31.6 $6.54
$17.19 S5.g0
$10.19 $1.00
$0.~9

17 . 0'70
3.5% 9.3% j.l%
5.5% 0.5%
O.~%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Caplta Amounts --
Equipment.
Land &
Structures Construction

Police Fire Streets and draina~e General government buildings Garbage and trash collection Jail Landfill
Parks and recreation Housing Education (Non-school board)
Total Capital

$2.41 $3.15
$~.lo
$0.33 SI. g4 $0.3U $O.UO $1.79 $1.86 SO.UU $17.58

sO.2~
$U.59 $1.71 S::i.U3 sO.OO SO.OO sO.OO
SU.2~
$/ ~9
$0.16
$15.60

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

Per Capita Amount ($)
$16.70 $186.::n
$26.85
$12.61

M-H-J to'Y 1987

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

Per Capita Amount ($)
$17.66 $6.03
$206.96

Table ~: Avera~e Debt and Assets (Total amounts divided bv the number of jurisdictions reporting each type. )

Average Amount of Debt Outstanding at End of Fiscal Year

Tvpe of Bond Debt

umber Report1ng

Average Amount ($)

General Ob11gation Revenue Bond

50.314 1:>8.400

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)
111. 263

Average Amount of Cash and investment Assets Held at End of Fiscal Year

Number Reporting

Average Amount ($)

Sinking Funds Bond Funds All other Funds

37

10,824

15

13,325

94

72,984

Table 10: Average Utility Revenues and Expenditures

M-H-4 FY 1987

(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 'franSl.t

81

3~,11~

83

4

139,215

5

1 0 0

0*

1 0 U

* Data withheld, only one jurisdiction repor~ing
'.

37,514 100,2U4
...
0 0

Table 11: Ranking of Revenues by Source

Source
Total Revenues 1 water and sewer system revenues 2 State inter~overnmental revenues 3 Local opt~on sales tax 4 Franchise payment taxes ~ Real and personal property taxes 6 Alcoholic beverage taxes 7 Insurance premiums ~ Electric supply svstem revenues 9 Federal intergovernmental revenues 10 Gas supply system revenues 11 Interest earnings on investments 1~ Fines, forfeitures and court fees 13 All additional revenues 14 Business and occupation taxes 15 Garbage/trash collection fees 16 Parking facilities and meters 17 Rents and royalties 1M Alcoholic bevera~e licenses 19 Public ut~lities taxes 20 Hotel/motel tax Ll Huildin~ permits 22 Motor veh~cle taxes 2J Dedicated sales taxes L4 Other excise and special use taxes
LO Local intergovernmental revenues
26 Receipts sale of real property 27 Parks and recreat~on charRes 28 Intangible taxes LY uther licenses, perm~ts and tees 30 Other service charge revenues Jl Receipts sale of materials 32 Fire service subscript~on fees 33 Cemetery fees 34 FIFA, penalties. interest. cost 35 Mobile home taxes 36 Landfill fees 37 Railroad equipment taxes 38 Airport revenues 3Y Ambulance char~es 40 Hospital charges 41 Public transit revenues 42 Special assessments

Amount ($)
12,423,792 2,001,573 1.672,937 1,407,170 1, 038,200 9L:8,630 ,65,656 574,JOO 556,859 478,943 415,80Y 414,683 248,666 L:03, !HO 189,447 139,638 120,600 1U8,M04 99,821 84,70M 76,417 43,8::17 41,301
41, Ob 5
40,176 3M,17b 17.6bl IJ,8::l3 Ij,435
::1,05, 8,435 1,863 5,623 4,3,0 3,804 3,240
~,874
1,039
o o
o o
o

l"I-H-5
FY 198/
Percent of Total Revenues
100.00% 20.94% 13.47% 11. 33% 8.::l6% ,.47% 6.16% 4.62% 4.48% 3.86% 3.35% 3.304% 2.UO% 1.04% 1.52% 1.12% 0.Y7% v.M8% 0.80%
O.bl:S%
0.62%
O. j'-%
0.33% U.J3% LJ.::l2%
(J. 31 %
0.14'10 0.11% U.11% U.Ui%
U.07% U.06% 0.05% 0.u4% 0.03%
1).03%
o . 02'10
0.01% 0.00% 0.00% 0.00% 0.00% 0.00%

N-H-6 FY 1987

Table 12: Ranking of Expenditure Categories

Expenditure Category

Amount
($ )

Percent of Total
Expenditures

Total expenditures

1 Water and sewer system

2 General administration

3 Police department

4 Purchase of land, equipment

5 Housing and community development

6 Streets/drainage

7 Construction (non-utility)

8 Electric supply system

9 Gas supply system

~

10 Garbage/trash collection

11 General insurance

12 Other expenditures

13 Fire department

14 Parks and recreation

15 Financial administration

16 Parking facilities and meters

17 Public welfare and social services

18 General government buildings

19 Building inspection and regulation

20 Libraries

~1 Garbage & trash disposal (landfill)

22 Municipal court

23 Ambulance service

24 Education (general government>

25 Jail

26 Natural resources

27 Public health

28 Airport system

29 Municipal hospital

30 Payments to other hospitals

31 Public transit system

11,247,508 3,113,622 2,176,817 1,048,830 582,805 571,549 569,722 517,223 5U1,019 374,391 337,875 329,638 245,562 216,923 192,140
~3t375
74.830 61,267 59,656 46,962 33,481 33,070 18,518 18,181 12,298
9,706 4,114 3,934
o o o o

100.UO% 27.08% 19.35% 9.32% 5.18% 5.08% 5.07% 4.60% 4.45% 3.33% 3.00% 2.93% 2.18% 1.83% 1.71% 0.83% 0.67% U.54% 0.53%
0.4~%
0.30%
O.2~%
0.16% U. 10% 0.11% 0.09% 0.04% U.03% 0.00% 0.00% O.OU% O.OU%

APPENDIX A: DATA CATEGORIES
Append~x A ~s a l~st of revenue, expend~ture, debt and asset ~terns requested of mun~c~pal governments by the DCA f~nanc~al study. In effect, Append~x A ~s a "skeleton" of that survey, from wh~ch the data ~n th~s report was der~ved. Us~ng th~s Append~x the reader w~ll better understand the structure of mun~cipalgovernment f~nances used ~n th~s report and the term~nology employed.

MUNICIPAL GENERAL REVENUES
Property Taxes Real and personal property taxes FIFA, penalt~es, ~nterest and cost Publ~c ut~l~t~es taxes Motor veh~cle taxes Mob~le home taxes Intangible taxes (regular and record~ng) Ra~lroad equ~pment tax
Sales Taxes Local opt~on sales tax Ded~cated sales tax

Intergovernmental Revenues, by Type Payments in l~eu of taxes General publ~c purpose grants Road, street, and br~dge funds (DOT contracts) Water/wastewater grants Sol~d waste grants Cr~me and correct~ons grants Commun~ty development block grants Publ~c welfare grants Real estate transfer tax Other ~ntergovernmental revenues

Exc~se and Spec~al Use Taxes Alcohol~c beverage taxes Insurance prem~ums taxes Hotel/motel tax Franch~se payments taxes Other exc~se and spec~al use taxes
L~censes and Perm~ts Revenues Bus~ness l~censes and occupat~onal taxes Alcohol~c beverage l~censes
BU~ld~ng perm~ts
Other l~censes, perm~ts and fees

Intergovernmental Revenues, by Source State Other local governments Federal
Service Charge Revenues Park~ng fac~lit~es and meter Parks and recreat~on charges Ambulance charges Hosp~tal charges Garbage/trash collection charges Landf~ll fees
F~re serv~ce subscript~on
fees Cemetery fees Other service charges

A-I

Appendix A (Cont.)

Use of Money and Property Interest earnings on investments Receipts from sale of materials and surplus equipment Receipts from sale of real property (land and buildings) Rents and royalties
other revenues Special assessments All additional revenues

Public Safety and Corrections Police department Jail Fire department
Housing and Community Development Community Development Building inspection and regulation
Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service

MUNICIPAL UTILITY REVENUES
By Purpose Water and sewer system Electric supply system Gas supply system Airport Public transit system
By Type of Revenue Operating revenue Other revenue

~ Leisure Services Parks and recreation Libraries
Public Works Streets and drainage Parking facilities Natural resources Garbage/trash collection Garbage and trash disposal (landfill)
Other Expenditures Other expenditures

MUNICIPAL GENERAL EXPENDITURES

Municipal Administration Financial administration General administration General government buildings General insurance
Courts Municipal court

MUNICIPAL UTILITY EXPENDITURES
By Purpose Water and sewer system Electric supply system Gas supply system Airport Public transit system

By Type of Expenditure Current operations

A- 2

Appendix A: (Cant.)

utility Expenditures (Cant.) Purchase of land, equipment and structures Construction Interest expense

CASH AND INVESTMENT ASSETS HELD AT END OF YEAR
Cash and Deposits Federal Securities Federal Agency Securities

MUNICIPAL DEBT
Bond Debt, by Purpose Water system Gas system Electric system Public transit system Airport Education (non-school board) Law enforcement and corrections Industrial revenue bonds Fire protection Public buildings streets/roads/highways MUlti-purpose Parks and recreation facilities Other

State and Local Government Securities
Other Securities
By Type Sinking funds Bond funds Held in other funds

Bond Debt, Outstanding at End of Year Revenue bonds General obligation bonds Short-term debt

Debt Issued, Retired, Interest Paid, and Amount Outstanding at End of Year Revenue bonds General obligation bonds Short-term debt

A- 3

APPENDIX B: MUNICIPALITIES INCLUDED IN FY 1987 LOCAL GOVERNMENT FINANCE SURVEY
Population data are estimates obtained from the Department of Commerce, Bureau of the Census for July 1, 1986. These estimates were prepared, in part for use by the Office of Revenue Sharing, Department of the Treasury, and are widely used by government agencies and private concerns for demographic purposes.

MUNICIPALITY

1986 ESTIMATED POPULATION

GROUP

RESPONDED TO SURVEY

MUNICIPALITY

1986 ESTIMATED POPULATION

GROUP

RESPONDED TO SURVEY

1 ABBEVILLE

990

G

Y

2 ACWORTH

5,850

D

Y

3 ADAIRSVILLE

2.420

F

Y

4 ADEL

5,560

D

Y

5 ADRIAN

800

G

Y

6 AILEY

540

G

Y

7 ALAMO

L020

F

Y

8 ALAPAHA

710

G

Y

9 ALBANY

84,950

A

Y

10 ALDORA

150

H

Y

11 ALLENHURST

L140

F

Y

12 ALLENTOWN

302

H

Y

13 ALMA

3,940

E

Y

14 ALPHARETTA

5,300

D

Y

15 ALSTON

100

H

Y

16 ALTO

800

G

Y

17 AMBROSE

360

H

N

18 AMERICUS

16,110

C

Y

19 ANDERSONVILLE

280

H

Y

20 ARABI

410

H

Y

21 ARAGON

1.080

F

N

22 ARCADE

250

H

Y

23 ARGYLE

220

H

N

24 ARLINGTON

L620

F

Y

25 ARNOLDSVILLE

220

H

N

26 ASHBURN

4,790

E

Y

27 ATHENS

43,100

B

Y

28 ATLANTA

421,910

A

Y

29 ATTAPULGUS

560

G

N

30 AUBURN

L200

F

Y

31 AUGUSTA

45,440

B

Y

32 AUSTELL

4,146

E

Y

33 AVALON

210

H

N

34 AVERA

260

H

Y

35 AVONDALEESTATES 1.380

F

Y

36 BACONTON

760

G

Y

37 BAINBRIDGE

10,900

C

Y

38 BALDWIN

L430

F

N

39 BALLGROUND

860

G

Y

40 BARNESVILLE

4.890

E

Y

41 BARTOW

400

H

Y

42 BARWICK

400

H

N

43 BAXLEY

3,610

E

Y

44 BELLVILLE

170

H

Y

45 BERKELEYLAKE

940

G

Y

46 BERLIN

620

G

N

47 BETHLEHEM

350

H

N

48 BETWEEN

70

H

N

49 BIBBCITY

790

G

Y

50 BISHOP

200

H

Y

51 BLACKSHEAR

3.790

E

Y

52 BLAIRSVILLE

690

G

Y

53 BLAKELY

5,790

D

Y

54 BLOOMINGDALE

2,240

F

Y

55 BLUERIDGE

L330

F

Y

56 BLUFFTON

120

H

N

57 BLYTHE

412

H

Y

58 BOGART

930

G

Y

59 BOSTON

L440

F

Y

60 BOSTWICK

370

H

N

61 BOWDON

2,580

E

Y

62 BOWERSVILLE

260

H

N

63 BOWMAN

960

G

Y

64 BRASELTON

370

H

Y

65 BRASWELL

310

H

Y

66 BREMEN

4.270

E

Y

67 BRINSON

340

H

Y

68 BRONWOOD

520

G

Y

69 BROOKLET

L150

F

Y

70 BROOKS

220

H

N

71 BROXTON

L120

F

Y

72 BRUNSWICK

19,190

C

Y

73 BUCHANAN

L100

F

Y

74 BUCKHEAD

250

H

N

75 BUENAVISTA

L670

F

Y

76 BUFORD

8,500

D

Y

77 BUTLER

2,050

F

Y

78 BYROMVILLE

440

H

N

APPENDIX B: CONTINUED

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

79 BYRON

1.880

F

Y

80 CADWELL

320

H

N

81 CAIRO

8.720

D

Y

82 CALHOUN

6.450

D

Y

83 CAMAK

250

H

Y

84 CAMILLA

5.500

D

Y

85 CANON

850

G

Y

86 CANTON

4.230

E

Y

87 CARL

290

H

Y

88 CARLTON

340

H

Y

89 CARNESVILLE

490

H

Y

90 CARROLLTON

18.760

C

Y

91 CARTERSVILLE

9.860

D

Y

92 CAVESPRING

1.060

F

Y

93 CECIL

350

H

N

94 CEDARTOWN

8.870

D

Y

95 CENTERVILLE

2.990

E

Y

96 CENTRALHATCHEE

260

H

N

97 CHAMBLEE

6.300

D

Y

98 CHATSWORTH

2.750

E

Y

99 CHAUNCEY

350

H

Y

100 CHESTER

910

G

N

101 CHICKAMAUGA

2.350

F

Y

102 CLARKESVILLE

1.240

F

Y

103 CLARKSTON

4.830

E

Y

104 CLAXTON

2.400

F

Y

105 CLAYTON

1. 750

F

N

106 CLERMONT

400

H

Y

107 CLEVELAND

1.710

F

Y

108 CLIMAX

440

H

Y

109 COBBTOWN

460

H

Y

110 COCHRAN

4.990

E

N

111 COHUTTA

480

H

N

112 COLBERT

530

G

Y

113 COLEMAN

130

H

N

114 COLLEGEPARK

27.480

B

Y

115 COLLINS

630

G

Y

116 COLQUITT

2.070

F

Y

117 COLUMBUS

180.180

A

Y

118 COMER

1.080

F

Y

119 COMMERCE

4.110

E

Y

120 CONCORD

330

H

N

121 CONYERS

7.600

D

N

122 COOLIDGE

930

G

Y

123 CORDELE

11.170

C

Y

124 CORINTH

70

H

Y

125 CORNELIA

3.370

E

Y

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

126 COVINGTON

12.670

C

Y

127 CRAWFORD

570

G

N

128 CRAWFORDVILLE

710

G

Y

129 CULLODEN

300

H

Y

130 CUMMING

2.780

E

Y

131 CUSSETA

1.550

F

Y

132 CUTHBERT

3.990

E

N

133 DACULA

1.840

F

Y

134 DAHLONEGA

3.060

E

Y

135 DAISY

160

H

Y

136 DALLAS

3.980

E

Y

137 DALTON

21.220

C

Y

138 DAMASCUS

380

H

N

139 DANIELSVILLE

390

H

Y

140 DANVILLE

550

G

N

141 DARIEN

1.780

F

Y

142 DASHER

0

H

Y

143 DAVISBORO

380

H

Y

144 DAWSON

5.410

D

Y

145 DAWSONVILLE

560

G

Y

146 DEARING

640

G

N

147 DECATUR

18.470

C

Y

148 DEEPSTEP

130

H

Y

149 DEMOREST

1.250

F

Y

150 DENTON

300

H

N

151 DESOTO

240

H

N

152 DEXTER

550

G

Y

153 DILLARD

270

H

N

154 DOERUN

970

G

Y

155 DONALSONSVILLE 3.190

E

Y

156 DORAVILLE

7.160

D

Y

157 DOUGLAS

12.300

C

Y

158 DOUGLASVILLE

9.550

D

Y

159 DUBLIN

16.570

C

Y

160 DUDLEY

460

H

Y

161 DULUTH

6.140

D

Y

162 DUPONT

270

H

Y

163 EASTDUBLIN

2.810

E

Y

164 EASTELLIJAY

470

H

Y

165 EASTMAN

5.100

D

N

166 EASTPOINT

37.590

B

N

167 EATONTON

6.640

D

Y

168 EDGEHILL

50

H

Y

169 EDISON

1.110

F

Y

170 ELBERTON

5.700

D

Y

171 ELLAVILLE

1.770

F

Y

172 ELLENTON

310

H

Y

APPENDIX B: CONTINUED

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

173 ELLIJAY

1.720

F

Y

174 EMERSON

1.490

F

Y

175 ENIGMA

700

G

Y

176 EPHESUS

260

H

N

177 ETON

330

H

Y

178 EUHARLEE

570

G

N

179 FAIRBURN

5.180

D

Y

180 FAIRMOUNT

1.150

F

Y

181 FAYETTEVILLE

4.430

E

Y

182 FITZGERALD

10.940

C

Y

183 FLEMINGTON

500

G

Y

184 FLOVILLA

560

G

N

185 FLOWERYBRANCH

880

G

Y

186 FOLKSTON

2.320

F

Y

187 FORESTPARK

18.260

C

Y

188 FORSYTH

4.960

E

Y

189 FORTGAINES

1.100

F

Y

190 FORTVALLEY

8.760

D

Y

191 FRANKLIN

830

G

Y

192 FRANKLINSPRINGS

890

G

Y

193 FT. OGLETHORPE

5.050

D

Y

194 FUNSTON

360

H

Y

195 GAINESVILLE

16.300

C

Y

196 GARDENCITY

9.300

D

Y

197 GARFIELD

220

H

N

198 GAY

180

H

Y

199 GENEVA

230

H

N

200 GEORGETOWN

990

G

Y

201 GIBSON

720

G

Y

202 GILLSVILLE

150

H

Y

203 GIRARD

220

H

N

204 GLENNVILLE

4.230

E

Y

205 GLENWOOD

850

G

Y

206 GOODHOPE

240

H

Y

207 GORDON

3.250

E

Y

208 GRANTVILLE

1.520

F

Y

209 GRAY

2.600

E

Y

210 GRAYSON

930

G

Y

211 GREENSBORO

3.190

E

Y

212 GREENVILLE

1.230

F

N

213 GRIFFIN

22.810

C

Y

214 GROVETOWN

4.320

E

Y

215 GUMBRANCH

280

H

Y

216 GUYTON

850

G

Y

217 HAGAN

1.040

F

Y

218 HAHIRA

1.660

F

Y

219 HAMILTON

590

G

Y

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

220 HAMPTON

3.600

E

Y

221 HAPEVILLE

5.430

D

Y

222 HARALSON

137

H

Y

223 HARLEM

1.870

F

Y

224 HARRISON

470

H

Y

225 HARTWELL

4.950

E

Y

226 HAWKINSVILLE

4.190

E

Y

227 HAZLEHURST

4.400

E

Y

228 HELEN

310

H

Y

229 HELENA

1.270

F

Y

230 HEPHZIBAH

2.050

F

Y

231 HIAWASSEE

540

G

Y

232 HIGGSTON

130

H

Y

233 HILLTONIA

590

G

Y

234 HINESVILLE

16.480

C

Y

235 HIRAM

1.550

F

Y

236 HOBOKEN

520

G

Y

237 HOGANSVILLE

3.770

E

Y

238 HOLLYSPRINGS

840

G

Y

239 HOMELAND

710

G

Y

240 HOMER

930

G

N

241 HOMERVILLE

3.220

E

Y

242 HOSCHTON

560

G

Y

243 HULL

200

H

N

244 IDEAL

630

G

Y

245 ILA

350

H

Y

246 IRONCITY

370

H

Y

247 IRWINTON

860

G

Y

248 IVEY

460

H

Y

249 JACKSON

4.230

E

Y

250 JACKSONVILLE

190

H

Y

251 JAKIN

160

H

N

252 JASPER

1.840

F

Y

253 JEFFERSON

2.010

F

Y

254 JEFFERSONVILLE 1.520

F

Y

255 JENKINSBURG

380

H

Y

256 JERSEY

210

H

N

257 JESUP

9.850

D

Y

258 JONESBORO

4.870

E

Y

259 JUNCTIONCITY

240

H

Y

260 KENNESAW

8.850

D

Y

261 KINGSLAND

3.720

E

Y

262 KINGSTON

860

G

Y

263 KITE

300

H

Y

264 LAFAYETTE

6.220

D

Y

265 LAGRANGE

27.150

B

Y

266 LAKECITY

2.860

E

N

APPENDIX B: CONTINUED

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

267 LAKELAND

2.630

E

N

268 LAKEPARK

520

G

Y

269 LAVONIA

2.040

F

Y

270 LAWRENCEVILLE 15.360

C

Y

271 LEARY

700

G

Y

272 LEESBURG

1.600

F

Y

273 LENOX

930

G

N

274 LESLIE

420

H

Y

275 LEXINGTON

280

H

N

276 LILBURN

6.090

D

Y

277 LILLY

200

H

Y

278 LINCOLNTON

1.550

F

Y

279 LINWOOD

420

H

Y

280 LITHONIA

4.060

E

Y

281 LOCUSTGROVE

2.340

F

Y

282 LOGANVILLE

2.880

E

N

283 LONEOAK

130

H

Y

284 LOOKOUTMOUNTAIN 1.450

F

Y

285 LOUISVILLE

2.800

E

Y

286 LOVEJOY

240

H

N

287 LUDOWICI

1.440

F

Y

288 LULA

1.100

F

N

289 LUMBERCITY

1.510

F

Y

290 LUMPKIN

1.440

F

Y

291 LUTHERSVILLE

650

G

N

292 LYERLY

440

H

Y

293 LYONS

4.270

E

Y

294 MACON

118.420

A

Y

295 MADISON

3.420

E

Y

296 MANASSAS

120

H

N

297 MANCHESTER

4.600

E

Y

298 MANSFIELD

430

H

Y

299 MARIETTA

42.810

B

Y

300 MARSHALLVILLE

1.530

F

N

301 MARTIN

370

H

N

302 MAXEYS

200

H

N

303 MAYSVILLE

790

G

N

304 MCCAYSVILLE

1.210

F

Y

305 MCDONOUGH

3.950

E

Y

306 MCINTYRE

360

H

Y

307 MCRAE

3.370

E

Y

308 MEANSVILLE

280

H

Y

309 MEIGS

1.190

F

Y

310 MENLO

730

G

Y

311 METTER

3.550

E

Y

312 MIDVILLE

630

G

Y

313 MIDWAY

710

G

Y

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

314 MILAN

1.030

F

Y

315 MILLEDGEVILLE 13.850

C

Y

316 MILLEN

3.660

E

Y

317 MILNER

380

H

N

318 MINERALBLUFF

170

H

N

319 MITCHELL

200

H

Y

320 MOLENA

360

H

N

321 MONROE

9.170

D

Y

322 MONTEZUMA

5.120

D

Y

323 MONTICELLO

2.410

F

Y

324 MONTROSE

170

H

Y

325 MORELAND

470

H

Y

326 MORGAN

400

H

N

327 MORGANTON

370

H

Y

328 MORROW

3.850

E

N

329 MORVEN

550

G

Y

330 MOULTRIE

15.410

C

Y

331 MOUNTAINCITY

800

G

Y

332 MOUNTAINPARK

502

G

Y

333 MOUNTAIRY

710

G

Y

334 MOUNTVERNON

1.920

F

Y

335 MT.ZION

570

G

Y

336 NAHUNTA

1.010

F

Y

337 NASHVILLE

4.860

E

Y

338 NAYLOR

300

H

Y

339 NELSON

570

G

Y

340 NEWBORN

440

H

Y

341 NEWINGTON

390

H

Y

342 NEWNAN

15.150

C

Y

343 NEWTON

710

G

N

344 NICHOLLS

1.240

F

Y

345 NICHOLSON

660

G

Y

346 NORCROSS

6.600

D

Y

347 NORMANPARK

930

G

Y

348 NORTHHIGHSHOALS

310

H

N

349 NORWOOD

300

H

Y

350 NUNEZ

160

H

N

351 OAKPARK

270

H

N

352 OAKWOOD

1.180

F

Y

353 OCHLOCKNEE

640

G

Y

354 OCILLA

3.170

E

N

355 OCONEE

300

H

Y

356 ODUM

440

H

N

357 OGLETHORPE

1.490

F

Y

358 OLIVER

240

H

Y

359 OMAHA

160

H

Y

360 OMEGA

1.058

F

Y

APPENDIX B: CONTINUED

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

361 ORCHARDHILL

240

H

Y

362 OXFORD

2.010

F

Y

363 PALMETTO

3.240

E

N

364 PARROTT

200

H

Y

365 PATTERSON

770

G

Y

366 PAVO

770

G

Y

367 PAYNECITY

210

H

N

368 PEACHTREECITY 12.180

C

Y

369 PEARSON

2.050

F

Y

370 PELHAM

4.270

E

Y

371 PEMBROKE

1.370

F

Y

372 PENDERGRASS

290

H

N

373 PERRY

10.880

C

Y

374 PINEHURST

380

H

Y

375 PINELAKE

1.020

F

Y

376 PINEMOUNTAIN

1.070

F

Y

377 PINEVIEW

560

G

Y

378 PITTS

360

H

Y

379 PLAINS

640

G

Y

380 PLAINVILLE

250

H

Y

381 POOLER

3.060

E

Y

382 PORTAL

700

G

Y

383 PORTERDALE

1.360

F

N

384 PORTWENTWORTH

3.640

E

Y

385 POULAN

880

G

Y

386 POWDERSPRINGS

4.780

E

Y

387 PRESTON

390

H

Y

388 PULASKI

270

H

N

389 QUITMAN

5.190

D

Y

390 RANGER

140

H

N

391 RAYCITY

630

G

N

392 RAYLE

200

H

Y

393 REBECCA

250

H

Y

394 REGISTER

200

H

N

395 REIDSVILLE

2,460

F

Y

396 REMERTON

390

H

Y

397 RENTZ

350

H

Y

398 RESACA

380

H

N

399 RESTHAVEN

350

H

N

400 REYNOLDS

1.290

F

Y

401 RHINE

610

G

Y

402 RICEBORO

230

H

Y

403 RICHLAND

1.670

F

Y

404 RICHMONDHILL

1.820

F

Y

405 RIDDLEVILLE

160

H

N

406 RINCON

2,450

F

N

407 RINGGOLD

2.250

F

Y

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

408 RIVERDALE

7.710

D

Y

409 RIVERSIDE

100

H

Y

410 ROBERTA

790

G

Y

411 ROCHELLE

1.590

F

Y

412 ROCKMART

3.540

E

Y

413 ROCKYFORD

200

H

Y

414 ROME

30.910

B

Y

415 ROOPVILLE

270

H

Y

416 ROSSVILLE

3,460

E

Y

417 ROSWELL

40.390

B

N

418 ROYSTON

2.565

E

Y

419 RUSSELL

420

H

N

420 RUTLEDGE

940

G

Y

421 SALECITY

300

H

N

422 SANDERSVILLE

6.250

D

Y

423 SANTACLAUS

200

H

N

424 SARDIS

1.310

F

Y

425 SASSER

460

H

Y

426 SAVANNAH

146.800

A

Y

427 SCOTLAND

240

H

N

428 SCREVEN

1.010

F

Y

429 SENOIA

1.460

F

Y

430 SHADYDALE

170

H

Y

431 SHARON

150

H

Y

432 SHARPSBURG

220

H

N

433 SHELLMAN

1.150

F

Y

434 SHILOH

430

H

Y

435 SILOAM

460

H

N

436 SKYVALLEY

70

H

Y

437 SMITHVILLE

920

G

Y

438 SMYRNA

23.630

C

N

439 SNELLVILLE

12.520

C

Y

440 SOCIALCIRCLE

3.060

E

Y

441 SOPERTON

2.780

E

Y

442 SPARKS

1.440

F

Y

443 SPARTA

1.820

F

Y

444 SPRINGFIELD

1.220

F

Y

445 ST.MARYS

6.900

D

Y

446 STAPLETON

470

H

Y

447 STATESBORO

15.670

C

Y

448 STATHAM

1.490

F

Y

449 STILLMORE

570

G

N

450 STOCKBRIDGE

3.060

E

Y

451 STONEMOUNTAIN

5.720

D

Y

452 SUGARHILL

3.590

E

Y

453 SUMMERTOWN

200

H

N

454 SUMMERVILLE

4.750

E

N

APPENDIX B: CONTINUED

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

455 SUMNER

220

H

Y

456 SUNNYSIDE

370

H

N

457 SURRENCY

370

H

Y

458 SUWANEE

2.250

F

Y

459 SWAINSBORO

7.940

D

Y

460 SYCAMORE

550

G

Y

461 SYLVANIA

4.120

E

Y

462 SYLVESTER

5.970

D

Y

463 TALBOTTON

1.080

F

Y

464 TALKINGROCK

80

H

N

465 TALLAPOOSA

2.790

E

Y

466 TALLULAHFALLS

150

H

Y

467 TALMO

0

H

Y

468 TARRYTOWN

160

H

N

469 TAYLORSVILLE

290

H

N

470 TEMPLE

1.930

F

Y

471 TENNILLE

1.850

F

Y

472 THEROCK

80

H

N

473 THOMASTON

9.800

D

Y

474 THOMASVILLE

18.510

C

N

475 THOMSON

7.410

D

Y

476 THUNDERBOLT

1.950

F

Y

477 TIFTON

14.220

C

Y

478 TIGER

360

H

Y

479 TIGNALL

840

G

Y

480 TOCCOA

8.670

D

Y

481 TOOMSBORO

590

G

Y

482 TRENTON

1.630

F

Y

483 TRION

1.580

F

Y

484 TUNNELHILL

1.100

F

Y

485 TURIN

240

H

Y

486 TWINCITY

1.470

F

Y

487 TYBEEISLAND

2.960

E

Y

488 TYRONE

2.100

F

Y

489 TYTY

700

G

Y

490 UNADILLA

1.530

F

Y

491 UNIONCITY

5.640

D

Y

492 UNIONPOINT

1.620

F

Y

493 UVALDA

610

G

Y

494 VALDOSTA

36.970

B

Y

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

495 VARNELL

340

H

N

496 VERNONBURG

180

H

N

497 VIDALIA

11.402

C

N

498 VIENNA

2.760

E

Y

499 VILLARICA

4.760

E

Y

500 WACO

640

G

N

501 WADLEY

2.500

E

Y

502 WALESKA

680

G

N

503 WALNUTGROVE

440

H

Y

504 WALTHOURVILLE

1.370

F

Y

505 WARMSPRINGS

430

H

Y

506 WARNERROBINS

45.620

B

Y

507 WARRENTON

2.070

F

Y

508 WARWICK

480

H

Y

509 WASHINGTON

4.700

E

Y

510 WATKINSVILLE

2.060

F

Y

511 WAVERLYHALL

1.050

F

Y

512 WAYCROSS

18.870

C

Y

513 WAYNESBORO

6.080

D

N

514 WESTON

100

H

Y

515 WESTPOINT

4.120

E

Y

516 WHIGHAM

520

G

Y

517 WHITE

600

G

Y

518 WHITEPLAINS

210

H

N

519 WHITESBURG

880

G

Y

520 WILLACOOCHEE

1.350

F

Y

521 WILLIAMSON

220

H

Y

522 WINDER

7.360

D

Y

523 WINTERVILLE

830

G

Y

524 WOODBINE

1.230

F

Y

525 WOODBURY

1.650

F

Y

526 WOODLAND

630

G

Y

527 WOODSTOCK

4.760

E

N

528 WOODVILLE

410

H

Y

529 WOOLSEY

100

H

N

530 WRENS

2.540

E

Y

531 WRIGHTSVILLE

2.660

E

Y

532 YATESVILLE

440

H

Y

533 YOUNGHARRIS

650

G

Y

534 ZEBULON

870

G

Y

APPENDIX B: CONTINUED

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

455 SUMNER

220

H

Y

456 SUNNYSIDE

370

H

N

457 SURRENCY

370

H

Y

458 SUWANEE

2.250

F

Y

459 SWAINSBORO

7.940

D

Y

460 SYCAMORE

550

G

Y

461 SYLVANIA

4.120

E

Y

462 SYLVESTER

5.970

D

Y

463 TALBOTTON

1.080

F

Y

464 TALKINGROCK

80

H

N

465 TALLAPOOSA

2.790

E

Y

466 TALLULAHFALLS

150

H

Y

467 TALMO

0

H

Y

468 TARRYTOWN

160

H

N

469 TAYLORSVILLE

290

H

N

470 TEMPLE

1.930

F

Y

471 TENNILLE

1.850

F

Y

472 THEROCK

80

H

N

473 THOMASTON

9.800

D

Y

474 THOMASVILLE

18.510

C

N

475 THOMSON

7.410

D

Y

476 THUNDERBOLT

1.950

F

Y

477 TIFTON

14.220

C

Y

478 TIGER

360

H

Y

479 TIGNALL

840

G

Y

480 TOCCOA

8.670

D

Y

481 TOOMSBORO

590

G

Y

482 TRENTON

1.630

F

Y

483 TRION

1. 580

F

Y

484 TUNNELHILL

1.100

F

Y

485 TURIN

240

H

Y

486 TWINCITY

1.470

F

Y

487 TYBEEISLAND

2.960

E

Y

488 TYRONE

2.100

F

Y

489 TYTY 490 UNADILLA

700

G

Y

1.530

F

y

491 UNIONCITY

5.640

D

Y

492 UNIONPOINT

1.620

F

Y

493 UVALDA

610

G

Y

494 VALDOSTA

36.970

B

Y

1986

ESTIMATED

RESPONDED

MUNICIPALITY POPULATION GROUP TO SURVEY

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

495 VARNELL

340

H

N

496 VERNONBURG

180

H

N

497 VIDALIA

11.402

C

N

498 VIENNA

2.760

E

Y

499 VILLARICA

4.760

E

Y

500 WACO

640

G

N

501 WADLEY

2.500

E

Y

502 WALESKA

680

G

N

503 WALNUTGROVE

440

H

Y

504 WALTHOURVILLE

1.370

F

Y

505 WARMSPRINGS

430

H

Y

506 WARNERROBINS

45.620

B

Y

507 WARRENTON

2.070

F

Y

508 WARWICK

480

H

Y

509 WASHINGTON

4.700

E

Y

510 WATKINSVILLE

2.060

F

Y

511 WAVERLYHALL

1.050

F

Y

512 WAYCROSS

18.870

C

Y

513 WAYNESBORO

6.080

D

N

514 WESTON

100

H

Y

515 WESTPOINT

4.120

E

Y

516 WHIGHAM

520

G

Y

517 WHITE

600

G

Y

518 WHITEPLAINS

210

H

N

519 WHITESBURG

880

G

Y

520 WILLACOOCHEE

1.350

F

Y

521 WILLIAMSON

220

H

Y

522 WINDER

7.360

D

Y

523 WINTERVILLE

830

G

Y

524 WOODBINE

1.230

F

Y

525 WOODBURY

1.650

F

Y

526 WOODLAND

630

G

Y

527 WOODSTOCK

4.760

E

N

528 WOODVILLE

410

H

Y

529 WOOLSEY

100

H

N

530 WRENS

2.540

E

Y

531 WRIGHTSVILLE

2.660

E

Y

532 YATESVILLE

440

H

Y

533 YOUNGHARRIS

650

G

y

534 ZEBULON

870

G

Y

Note: For the purpose of the Local Government Finance Study. Columbus-Muscogee County is considered a municipality because of its status as a consolidated government.

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