Georgia local government finances, fiscal planning guide. Municipal version, 1990-1991

,4110 - I

GEORGIA LOCAL GOVERNMENT FINANCE,
FISCAL PLANNING GUIDE:
1990 - 1991 MUNICIPAL VERSION

GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
APRIL 1991

RECEIVED FEB 1 4 1992 ~(;=

GEORGIA LOCAL GOVERNMENT FINANCES, FISCAL PLANNING GUIDE:
1990 - 1991 MUNICIPAL VERSION
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS Office of Government Information 1200 Equitable Building 100 Peachtree Street Atlanta, Georgia 30303 (404) 656-3879 Jim Higdon, Commissioner
An Equal Opportunity Employer

TABLE OF CONTENTS

Introduction

1

Using this Report . . . . . . . . . . . . . . . . . . . . .. 3

Financial Highlights

7

Group Population Ranges

10

Glossary of Terms . . . . . . . . . . . . . . . . . . . .. 11

Municipal Total Tables . . . . . . . . . . . . . . . . .. 15

Population Group Tables

~....... 21

Appendix A: Data Categories . . . . . . . . . . . . .. A-I

Appendix B: Index to Municipalities and Population Groups

. .. B-1

1

INTRODUCTION
, The Fiscal Planning Guide contains data collected from municipalities in Georgia through the 1990 Report ofLocal Government Finances. The Guide is useful as a method to help local elected officials and staff understand the complexities of municipal finances in the state. Using the data in the report officials can examine the finances of their government and compare it with that of 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 spending levels may be compared with spending categories of other jurisdictions. Such comparisons will provide officials with insights into how their governments are operating in comparison with other local governments.
The information used to prepare reports in the Georgia Local Government Finance series is collected through a comprehensive survey of every county and municipal government in the state. The project surveys only general purpose local governments. Excluded are such entities as school boards and independent authorities. The survey has been the keystone to a cooperative agreement over the years between the State of Georgia and the U.S. Bureau of the Census. Survey results are provided each year to the Census Bureau for its nationwide reports on local government.
The annual survey of local government finances obtains data for the most recent fiscal year of each local government which ended between July 1 and the following June 30. Data for this report is for the local fiscal year ending between July 1 1989 and June 30 1990. For that reason the data reported does not conform to a specific 12-month calendar period as governments have differing fiscal years. In addition survey responses for the most part are not audited responses requiring a degree of caution in the analysis and interpretation of the data. Also because local governments use different accounting systems certain data requested in the survey may not be available from each local government in the exact format requested.
********
Copies of both the Overview report published in the winter of 1991 and the Fiscal Planning Guides are available upon request from the Department ofCommunity Affairs.
Those wishing to obtain printouts of the 14 comparison tables and the fiscal health table containing data for specific jurisdictions may request the materials from DCA.
1

INTRODUCTION
To obtain either a copy of the report or a printout, please contact: Lynn Thornton, Director
Office of Government Information Ge rgia Department of Community Affairs
1200 Equitable Building 100 Peachtree Street, NW
Atlanta, Georgia 30303 (404) 656-3879
2

USING THIS REPORT
COMPARING LOCAL FINANCES
Municipal government officials should have little difficulty in using the , data contained in 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 the municipality.
Appendix B lists municipalities alphabetically, along with their 1990 population and the population group to which they belong (A,B through F).
STEP 2. Next, examine the set of data tables for the jurisdiction's size group.
Each municipal size group has a set of 14 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 the local government's data for comparison with the data of its population groups.
Compiling local data for comparisons may present some problems if audits and other local records are utilized. Therefore, two options are suggested:
Best option: Request a printout of the tables for your jurisdiction from DCA so that direct comparisons may be made easily. (See introduction for requesting instructions).
Second best option: Compile the data from your copy of the DCA finance survey, as completed in 1990 and submitted to DCA. Appendix A of this report provides the structure of data categories to be used in fitting the survey data to the tables.
3

USING THIS REPORT

A WORD ABOUT THE TABLES

The same 14 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. Tables 8 and 9 deal with debts and assets. Table 10 has information about utility finances while Table 10 provides data on the amount of personnel costs. Table 12 presents a detailed listing of all revenue sources in rank order while Table 13 provides the same for detailed expenditures. Table 14 presents data on average and median revenues and expenditures.

The yardsticks used (per capita, average amount, etc.) were specifically

selected as the most appropriate for comparing the finances of one

jurisdiction with those of similar size. These numbers are merely ways to

compare revenues and expenditures: they are not goals, or recommended

amounts to achieve.

..

Each set of tables is preceded by a brief profile of that group, such as the number of counties 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 section takes information from each of the 14 tables (for county and municipal totals) and spotlights key information in each table. "Highlights" provides examples of the kind of analysis possible with each table. Creative analyses by local officials and others can go well beyond the cursory treatment provided in the "Highlights" section.

4

USING THIS REPORT
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, terminology often causes problems. Two features in this report are designed to minimize confusion.
First, Appendix A outlines the structure of local finances employed by the Department of Community Affairs. It shows what items combine to form larger categories or classes of data. Second, both the 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
relevant information in a timely fashion and useful form. In order to improve the report's content and utility each year, the Board and staff of the Department invite and encourage feedback on the report.
Ideas on additional data, how to present the information, and ways to better serve Georgia's local governments will be greatly appreciated.
5

6

MUNICIPAL FINANCIAL HIGHLIGHTS: FY 1990
(Interpreted from Municipal Totals Tables 1 through 14)
Revenues
Total general revenues for municipalities in FY 1990 amounted to a reported $1.4 billion. Revenues from local tax sources totalled over $837 million, over 60% of municipal general revenues. Funds from local nontax sources, such as service charges, totalled $350 million or 25% of general revenues, while intergovernmental revenues topped $191 million or almost 14% of general revenues. (Table 1)
Property taxes accounted for over 25% of municipal general revenues, amounting to a reported $352 million in FY 1990. Another important local tax source for municipalities was the local option sales taxes, totalling $217 million or 15% of general revenues. Insurance premiums taxes amounted to $75 million or 5% of general revenues while alcoholic beverage taxes equaled almost $55 million, 4% of general revenues. (Table 2)
Revenues from service charges amounted to almost $111 million for municipalities in FY 1990, an even 8% of general revenues. Revenues from licenses, permits and fees equaled $86 million or 6% of general revenues, while funds received from the use of money and property amounted to over $71 million. Revenues from fines, forfeitures, and fees totalled over $57 million. (Table 3)
Intergovernmental revenues have showed significant gains for municipalities since FY 1988, increasing from $149 million to $191 million. Federal intergovernmental revenues topped $100 million in FY 1990, equaling 7% of general revenues. State intergovernmental funds amounted to over $68 million, an even 5% of general revenues, while intergovernmental revenues from other local governments totalled over $22 million, less than 2% of general revenues. (Table 4)
Expenditures
General operating expenditures for municipalities in FY 1990 amounted to almost $1.2 billion, almost $464 per capita. Spending for public safety claimed the highest percentage of general operating expenditures in the year, amounting to $459 million or 38% of general operating expenditures. Spending by municipalities for administrative purposes amounted to $232
7

MUNICIPAL FINANCIAL HIGHLIGHTS: FY 1990
million, less than 20% of general operating expenditures, and spending for public works claimed 19% or $225 million. (Table 5)
Spending for police departments claimed the highest percentage of expenditures, amounting to almost $286 million or 24% of all general spending. Spending for fire departments amounted to $151 million or almost 13% of operating expenditures. (Table 6)
Non-utility capital expenditures by municipalities in FY 1990 amounted to over $148 million or almost $58 per capita. The leading capital expenditure categories were streets and drainage, $23 million; housing, $17 million; and police, $16 million. (Table 7)
Debt and Cash and Investment Assets
At the end of FY 1990, outstanding debt held by municipalities amounted to almost $1.8 billion or $675 per capita, with the majority, $526 per capita, being held in the form of revenue bond debt. Debt held in the form of general obligation bonds totalled almost $100 per capita, while debt held in other Jong-term instruments amounted to just over $49 per capita.
In contrast to counties, municipalities issue little short-term debt during any given year. During FY 1990, municipalities issued a total of $24 million or just $9 per capita in short-term debt. Interest paid by municipalities on all forms of outstanding debt during the year amounted to over $41 per capita for the year. (Table 8)
The average amount of general obligation debt outstanding at the end of FY 1990 equaled almost $2.9 million, held by 89 municipalities. A total of 293 municipalities held an average of $4.6 million in rev~nue bond debt. The average amount held in other long-term debt amounted to only $782,000, reported by 162 municipalities. (Table 9)
The average amount of short-term debt issued during the year amounted to less than $354,000 per jurisdiction. (Table 9)
Cash and investment assets held at the end of FY 1990 amounted to almost $537 per capita, down slightly from the amount reported at the end of the previous year. The majority of these funds were held in the form of "other" funds, amounting to a total of $376 per capita. (Table 8)
8

MUNICIPAL FINANCIAL HIGHLIGHTS: FY 1990
A total of 483 municipalities held cash and investment assets in the form of "other" funds. The average amount held at the end of the fiscal year equaled just slightly over $2 million. Sinking funds were held by 292 municipalities, with $972,000 million being the average amount held. Although bond funds were held by only 101 municipalities, the amount of funds held averaged $1.3 million. (Table 9)
Utility Systems
The finances of utility systems are an important part of the municipal finance picture. Revenues of utility systems in FY 1990 amounted to almost $1.3 billion or 50% of total municipal revenues. Revenues from water and sewer systems were reported by 437 of the 519 municipalities responding to the local government finance survey. Average revenues for water and sewer systems amounted to just under $1.1 million, while average expenditures were slightly over $1.1 million. Except for the operations of public transit systems, traditional money-losers for municipalities, all other utility systems showed surpluses in terms of average revenues and expenditures for municipalities. (Table 11)
Overview of Revenue Sources and Expenditure Items
Total municipal revenues, including revenues from general sources and municipal utility systems, amounted to a reported $2.6 billion in FY 1990. Revenues from water and sewer systems, totalling $464 million, contributed the largest portion, 18%, of the municipal revenue dollar. Revenues from municipal electric systems generated $423 million for municipalities, 16% of the total reported. Together these two types of utility systems accounted for over 34% of total municipal revenues. Real and personal property taxes accounted for an additional $299 million or 11% of total revenues. (Table 12)
The municipal expenditure picture was also dominated by spending for water and sewer systems and electric supply systems. Spending for water and sewer systems, totalling $495 million, and electric systems, amounting to $336 million, accounted for over one-third of total municipal spending. Spending for police departments accounted for an additional 12% or $286 million. (Table 13)
9

MUNICIPAL GROUP POPULATION RANGES

Group A B C D E F G H
Total

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

Number in Group
5 10 29 45 71 102 97 177 536

Number Reporting
5 10 29 45 71
98 94 167 519

Population ranges are based upon preliminary counts for 1990 provided by the Bureau of the Census, U.S. Department of Commerce.
* In keeping with the practices of the Census Bureau, the Consolidated
Government of Columbus-Muscogee County is considered a municipal government for the purposes of the Local Government Finance Project.

10

GLOSSARY OF TERMS
General 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).
Enterprise Funds: All other fund activities of the government that are self-supporting. Examples would be trash and garbage collection, parking garages, ports, hospitals, golf courses, housing and selfinsurance pools.
General Capital Expenditures: Capital expenditures, purchases of land, equipment and structures, and construction expenditures for
.all non-utility functions .
General Obligation Bonds: Bonded indebtedness backed by the "full faith and credit" of the local government.
General Operating Expenditures: Expenditures for current operations of all non-utility functions.
General Revenues: All revenues except utility revenues and borrowed money.
Interest Paid: Interest on outstanding debt paid during the fiscal year.
Intergovernmental Revenue: Revenues received from other units or levels of government, including grants and transfer payments to the local government.
Other Long-Term Debt: Other forms of debt which can not appropriately be assigned as revenue or general obligation bond debt.
Per Capita Amount: Total amount for any item or category divided by the total 1990 population of all the jurisdictions reporting that amount.
11

GLOSSARY
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.
TERMS USED IN TABLE 12 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 12. Other Charges: Service charges not listed elsewhere in Table 12. Other Licenses: Licenses not listed elsewhere in Table 12. Other Miscellaneous Revenue: All revenue not listed elsewhere In Table 12. Receipts from Sale of Materials: Proceeds from the sale of materials other than real property. State Intergovernmental Revenue: Includes all revenues derived from state government except DHR Health Grants. (See also, DHR Health Grants). Total State Intergovernmental Revenue: DHR Health Grants plus State Intergovernmental Revenue.
12

GLOSSARY TERMS USED IN TABLE 13 County Hospital DHR Health Grants Public Health Regarded as separate expenditure categories for purposes of Table 13. Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed elsewhere in Table 13. Water/System: Includes water and/or sewer systems.
13

'.
14

Municipal Group -
.umber Reporting =
Population Range = 1990 Population =

Total 519 All
~,573.960

M-T-l FY 1990

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

837,233,913 349.599.086 19 1 ,. 009 , 2 18 1,377,842,217

$325.G/ $135.82
$74.21 $535.30

60.8% G5.4% 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-Notel tax Franch1se payments tax Niscellaneous other ~axes

352,118,42G
~16.809.826
18,968,422 54.872.065
74,88~,026
29.433.467 88,35G,793
1.796.39G

$136.80 $84.23 $/.3/ $21.3G $29.09 $11.44 $34.33 $0.70

25.6% 15.7%
1. 4% 4.0% 5.4% 2.1% 6.4% 0.1%

'Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

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

85,661,068 110.647,328
5/,0/0,749 71,244,773 24,969,568

$33.28 $42.99 $22.17 $27.68
$9.70

6.2% 8.0% 4.1%
5.2~
1. 8%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

kevenues

Federal State Other local

100,085,064
6~,246,81~
22,6//,335

$38.88 $26.51
$~L 81

/.3% 5.0% 1. 6%

Table 5: General Operating Expenditures by Category

l"1-T-~
FY 1990

CaT.egory

Amount ($)

% of Total
General Per Capita Operating
Amount Expenditures

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

231,693,941 458.795,461
15,872.509
11,~51.105
225,235,503 36,523. 115 81,345,178 20,443,313
111,934,798 1. 193,794,923

$90.01 $178.24
$6.17 $4.64 $87.51 $14.19 $31.60 $7.94 $43.49 $463.80

19.4% 38.4%
1. 3% 1. 0% 18.9%
3~1%
6.8% 1. 7% 9.4% 100.0%

Table 6: Selected Detailed General Operating Expendit~res

Expenditure Item

Amount ($)

% ot Total General
.per Capita Operating Amount Expenditures

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

285.972.432 151,239,593 120,419.700
77.531.828 88.839.205 10,383.804 21.5H3.436

$111.10 $58.76 $46.78 $30.12 $34.51 $4.03 $8.39

24.0% 12.7% 10.1%
6.5% 7.4% 0.9% 1. 8%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Eauipment.
Land &
Structures Construction

Police Fire Streets and drainage General government buildings Garba.e:e and trash collection
Jail Landfill Parks and recreation
Housin.e: Education (Non-school board)
Total Capital

$5.95 $3.24 $4.68 $0.59 $3.79 $0.14 $0.55 $1.58 $1.76 $0.01 $30.H2

$0.20 $0.26 $4.26 $0.52 sO.Ol $0.00 $0.06 $0.62 $4.84 $2.16 $26.69

Table 8: Debts and Assets
Bond Debt at End of FY General Obli~ation Revenue Bond Other Long-Term Debt Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$99.4~.
$525.98 $49.19
$9.21
$41.47

M-T-3 FY 1990

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

Per Capita Amount ($)
$110.31 $50.31
$376.1~

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

Avera~e Amount of Debt Outstanding at End of Fiscal Year

Type of Bond Debt.

Number Reporting

Average Amount l$}

General Obli~ation Revenue Bond Other Long-Term Debt

89 2,875,520

293 4,620,615

162

781,5l:l9

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)

67

353.850

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

Number Reporting

AveraS?;e Amount ($)

Sinkin~ Funds Bond Funds All other Funds

292

972.349

101 1, 282.054

483 2.004.411

Table 10: Average Utility Revenues and' Expenditures

M-T-,4
FY 1990

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

Type of Utility System

Revenues

Number

Avera~e

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport
Transit Other enterprise funds

437 1,062,036

53 7.987.621

81 1,944,658

18 8.730.345

7

777,238

28 1,374.957

435 1,139,043 57 5,898,190 83 1,411,087 19 5,301,186 7 1, 843.983 30 1,296,339

Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

Reportin~ Reported ($) Operations

Employee benefits Gross salaries and wages Total personnel expenditures

331

359.855

485 1,458.594

485 1,704.186

10.0% 59.3% 69.2%

Table 12: 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 Local option sales tax 5 Gas supply system revenues 6 Airport revenues 7 Federal inter~overnmental revenues 8 Franchise payment taxes 9 Garba~e/trash collection fees 10 Insurance premiums 11 State intergovernmental revenues 12 Business and occupation taxes 13 Interest earnings on investments 14 Fines. forfeitures and court fees 15 Alcoholic beverage taxes 16 Other enterprise funds 17 Hotel/motel tax 18 Local intergovernmental revenues 19 All additional revenues 20 Motor vehicle taxes 21 Special purpose sales taxes 22 Public utilities taxes 23 Other service char~e revenues 24 Building permits 25 Alcoholic beverage licenses 26 Intangible taxes 27 Parks and recreation charges 28 Landfill fees 29 FIFA. penalties. interest. cost 30 Receipts sale of real property 31 Public transit revenues 32 Rents and royalties 33 Receipts sale of materials 34 Other licenses. permits and fees 35 Special assessments 36 Fire service subscription fees 37 Other excise and special use taxes 38 Cemetery fees 39 Parkin~ facilities and meters 40 Ambulance charges 41 Mobile home taxes 42 Railroad equipment taxes 43 Hospital charges

2.623,899,043 464.109.942 423,343,937 298.723.006 216,809.826 157.517.272 157,146.207 100.085.064 88,352,793 75.569.718 74,882.526 68.246.819 60,910,992 58.285.058 57,075.749 54.872.065 38,498.799 29.433.467 22.677,335 22,329.880 20,335.004 18.968.422 18,412,478 14.252,279 11.485,584 10.306.478 7.977.795 7.520.315 7,165.123 6.029.547 5,540,343 5.440.669 4,455.483 2.963.889 2,958,614 2.639.688 2,530,955 1. 796.392 1,703.482 1.123.828 781,628 509,214 131,37H
o

l"I-T-5
FY 1990
Percent of Total Revenues
100.00% 17 .69% 16.13% "11.38% 8.26% 6.00% 5.99% 3.81% 3.37% 2.88% 2.85% 2.60% 2.32% 2.22% 2.18% 2.09% 1. 47% 1.12% 0.86% 0.85% 0.77% 0.72% 0.70% 0.54% 0.44% 0.39% 0.30% 0.29% 0.27% 0.23% 0.21% 0.21% 0.17% 0.11% 0.11% 0.10% 0.10% 0.07% 0.06% 0.04% 0.03% 0.02% 0.01% 0.00%

M-T-6 FY 1990

Table 13: Ranking of Expenditure Categories

Expenditure Cate~ory

Amount
($ )

Percent of Total
Expenditures

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

2,385,718,895 495,483.569 336,196,847 285.972.432 151,586,154 151,239.593 125,430,832 115,835.287 111,934,798 100.722,542 88,839,205 77.531,828 68-, 708 499 38.890.173 37,600,019
25.514.540 23,179,175 22.986.945 21,583,436 20,443.313 16,993,228 15,872.509 13,536.170 12,907,880 10,383.804
4.964.943 3.813.350 3,369.836 2.006.140 1,481,745
309,468 272,194 128.441

100.00% 20.77% 14.09% 11. 99% 6.35% 6.34% 5 . 26% 4.86% 4.69% 4.22% 3.72% 3.25% 2.88% 1. 63% 1.58% 1. 07% 0.97% 0.96% 0.90% 0.86% 0.71% 0.67% 0.57% 0.54% 0.44% 0.21% 0.16% 0.14% 0.08% 0.06% 0.01% 0.01% 0.01%

TaDle 14. MuniCiPal Heraqe ana neolan Revenues ana Expenoltures. PV Population Group

H. Revenues

-- General Revenues --

Heraqe

MeOlan

Group

Aillount I~I Amount lSI

A

133.878.423 81. 230.840

8

li.444.040 15.B70.479

(;

0.794.059 5.720.350

li

2.b2 .503 2.600.558

1.303.763 1.203.185

F

514.782

451. 009

b

183.901

154.930

H

81. 58~

44.733

Total

2.005.071

283.320

-- utllltv Revenues --

Averaqe

MeOlan

AlIOunt I SI AlBount I I

84.740.342 24.5 3.042 9.008.023 4.382.211 1.378.853
41(i.b0
87.034 32.397 2.8 9.133

43.132.438 19.808.804 5.022.894 2.324.484
753.415 200.854 54.4515.581 158.736

iotal Re~enues --

HVeraqe

neOlan

AMOUnt IS) Amount ($1

218.b18.7bo 41. 958.289 14. 04.200 0.555.293 2.009.078
880.b72 LoO.03 105.5i7 5.005.442

117. 709.012 3b.500.735 11.202.443 4.516.954 2.140.746
639.8 4 Zii .447 o .810 435.252

B. Expenoltures

-- General Expenoltures --

Averaqe

heolan

Group

HfflOU nt I i I AlBou nt Ii I

A

lL~.985.8((

70.804.15~

8

1, . 51.241 19.704.li5

(;

0.904JO 5.087.250

li

2.b56.li9 2.131.492

E

.243.094 l.i42.81

440.420

353.922

G

bB.379

12 .. 933

H

02.B70

32.349

iotal

2.015.048

2r .45-

-- utllltv Expenoltures --

Averaqe

MeOlan

Amou nt I $ I Amou nL. I $ )

73.090./30 7.585.703 8.-S/.902 4.298.444 1. 309.500
50 .Bil7 94.471 36.89& 2.4 7.3 7

40.835.823 ,i7.2i3.247 3.9h.321
2.021.841 7ii .4/2 232.033 59.174
L).341
16~.303

-- Total ExpenOltures --

Averaqe

Median

Amount t$) Amount ($!

19- .070.5 0 30.837.005 13.802.02o.500.80:i 2.482.754
889.)58
241.0~S
90.205 4.743.978

107.974.994 0.845.1b0 9.301. 280 4.454.378 - .002.0 ii
50-. 55 i99. /88 42.934 409.558

Municipal Group -

A

Number Reporting =

5

Population Range = 50.000 and Above

1990 Population =

895.589

M-A-l FY 1990

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

394.623.166 161.955.168 112.813.783 669.392.117

$440.63 $180.84 $125.97 $747.43

59.0% 24.2% 16.9% 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

183.015.266 109.940.422
o
20.326.450 29.045.293 19.728.706 32.290.879
276.150

$204.35 $122.76
$0.00 $22.70 $32.43 $22.03 $36.06
$0.31

27.3% 16.4%
0.0% 3.0% 4.3% 2.9% 4.8% 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

47.496.284 45.970.881 20.754.888 34.743.202 12.989.913

$53.03 $51.33 $23.17 $38.79 $14.50

7.1% 6.9% 3.1% 5.2% 1. 9%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

73.595.870 30.966.327
8.251.586

$82.18 $34.58
$9.21

11.0% 4.6% 1. 2%

Table 5: General Operatin~ Expenditures by Category

N-A-2 FY 1990

Category

Amount ($)

% of Total General
Per Capita Operating; Amount Expenditures

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

92.922.689 224.660,477
12.803.708 8.098.910
85.103.136 19,569,139 39.969.669
o
92.512.106 575,639,834

$103.76 $250.85
$14.30 $9.04
$95.02 $21.85 $44.63
$0.00 $103.30 5642.75

16.1% 39.0%
2.2% 1. 4% 14.8% 3.4% 6.9% 0.0% 16.1% 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 recreatlon Garbage and trash Landfill Jail

126.330.832 79,382,422 47.240.709 39,969.669 33.337.871 1,067.218 18.947.223

$141.06 $88.64 552.75 544.63 537.22 51. 19 $21.16

21.9% 13.8%
8.2% 6.9% 5.8% 0.2% 3.3%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
Land &. Structures Construction

Police Fire Streets and drainage General government buildings Garbae;e and trash collection Jail Landfill Parks and recreation Housine; Education (Non-school board)
Total Capital

55.19 $2.42 $ 5. 11 50.27 53.56 $0.33 50.22 $1.34
52.95 50.00 529.36

50.01 50.03 50.73 50.10 $0.00 50.00 $0.01 50.17 59.20 50.00 $31.26

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

Per Capita Amount ($)
$118.43 $916.10
$11. 89
$0.00
$71.16

M-A-3 FY 1990

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

Per Capita Amount ($)
$225.41 $51.27
$536.33

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

Average Amount of Debt Outstanding at End of Fiscal Year

Type of Bond Debt

Number Reporting

Average Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

5 21,212,797 5 164,088,950 2 5,325,633

Short-Term Debt Issued During Fiscal Year

Number Reporting

Average Amount ($)

o

o

Avera~e amount of Cash and Investment Assets Held at End of Fiscal Year

Number Reporting

Avera~e
Amount ($)

Sinkin~ Funds Bond Funds All other Funds

4 50.468.560 4 11,479.319 5 96.066.984

Table 10: Average Utility Revenues and Expenditures

M-A-4 FY 1990

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

Type of Utility System

Revenues

Number

Avera~e

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply
Airrort Tra ~i Other to: terprise funds

3 59,381,593
1
* 1 * 3 49,372,047
3 1,129.425 4 7,746,847

3 59.284,036 1
* 1 * 3 30,290,469
3 2,173.984 4 8,318,114

Table 11. Ave ~ e Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

Reportin~ Reported ($) Operations

Employee benefits Gross salaries and wages Total personnel expenditures

4 8,102.771 5 69,123,666 5 75,605,882

5.6% 60.0% 65.7%

* Data withheld, only one jurisdiction reporting.

Table 12: Ranking of Revenues by Source

Source

Amount ($)

Total Revenues 1 Water and sewer system revenues 2 Real and personal property taxes 3 Airport revenues 4 Local option sales tax 5 Federal intergovernmental revenues 6 Electric supply system revenues 7 Business and occupation taxes 8 Franchise payment taxes 9 Other enterprise funds 10 State intergovernmental revenues 11 Insurance premiums 12 Garbage/trash collection fees 13 Interest earnings on investments 14 Fines. forfeitures and court fees 15 Alcoholic beverage taxes 16 Hotel/motel tax 17 All additional revenues 18 Other service charge revenues 19 Gas supply system revenues 20 Public utilities taxes 21 Local intergovernmental revenues 22 Building permits 23 Alcoholic beverage licenses 24 Intangible taxes 25 Motor vehicle taxes 26 Receipts sale of real property 27 FIFA. penalties. interest. cost 28 Public transit revenues 29 Rents and royalties 30 Landfill fees 31 Other licenses. permits and fees 32 Parks and recreation char~es 33 Receipts sale of materials 34 Special assessments 35 Fire service subscription fees 36 Parking facilities and meters 37 Ambulance charges 38 Cemetery fees 39 Other excise and special use taxes 40 Mobile home taxes 41 Railroad equipment taxes 42 Hospital charges 43 Special purpose sales taxes

1,093,093,830 178.144,779 160,788,238 148.116,140 109,940,422 73.595.870 51,758.650 33,955,731 32,290,879 30.987,388 30,966,327 29.045.293 28,899,145 26.745.437 20,754,888 20.326.450 19', 7 28 , 706 11.824.976 11,407,809 11.306.482 8,957,172 8.251.586 6.312,631 5.754.951 5,379,897 4.347.009 4,013,588 3,479,486 3,388,274 2.759.986 2,617,684 1,472,971 1,240.468 1,224.191 1,164,937 824,932 388,114 298.984 293,745 276.150 56,099 7.365
o o

M-A-5 FY 1990
Percent of Total Revenues
100.00% 16.30% 14.71% 13.55% 10.06% 6.73% 4.74% 3.11% 2.95% 2.83% 2.83% 2.66% 2.64% 2.45% 1. 90% 1.86% 1. 80% 1.08% 1.04% 1.03% 0.82% 0.75% 0.58% 0.53% 0.49% 0.40% 0.37% 0.32% 0.31% 0.25% 0.24% 0.13% 0.11% 0.11% 0.11% 0.08% 0.04% 0.03% 0.03% 0.03% 0.01% 0.00% 0.00% 0.00%

M-A-6 FY 1990

Table 13: Ranking of Expenditure Cate~ories

Expenditure Category

Amount
($ )

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system 2 Police department 3 Other expenditures 4 Airport system 5 Fire department 6 General administration 7 Streets and drainage 8 Electric supply system 9 Parks and recreation 10 Garbage/trash collection 11 Other enterprise funds 12 Construction (non-utility)
13 Jail 14 Purchase of land, equipment 15 Financial administration 16 Municipal court 17 Community development 18 General government buildin~s 19 Gas supply system 20 Building inspection and re~ulation 21 Public transit system 22 General insurance 23 Municipal hospital 24 Ambulance service
25 Garba~e & trash disposal (landfill)
26 Public health 27 Public welfare and social services 28 Education (general government) 29 Libraries 30 Natural resources 31 Parking facilities and meters 32 Payments to other hospitals

987,618,141 177,852,108 126,330,832
92,512,106 90,871,407 79,382,422 57,986,636 50,698,047 46,871,602 39,969,669
3 3", 3 3 7 , 8 7 1
33,272,457 27,994,394 18,947,223 18,530,231 18,530,087 12,803,708 12,114,559 10,469,591 10,064,155
7,454,580 6,521,953 5,936,375 4,914.645 1,345,980 1,067,218
968,140 870,145
o o o o o

100.00% 18.01% 12.79% 9.37% 9.20% 8.04% 5.87% 5.13% 4.75% 4.05% 3.38% 3.37% 2.83% 1.92% 1.88% 1.88% 1.30% 1.23% 1.06% 1.02% 0.75% 0.66% 0.60% 0.50% 0.14% 0.11% 0.10% 0.09% 0.00% 0.00% 0.00% 0.00% 0.00%

Municipal Group -

B

= Number Reporting

10

= Population Range 25,000 49,999

= 1990 Population

387,263

M-B-1 FY 1990

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

110,408,872 49,540,930 16,398,550
176,348,352

$285.10 $127.93
$42.34 $455.37

62.6% 28.1%
9.3% 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

43,000,603 27,121,911
7,249,272 6,601,086 10,343,881 2,410,460 12,943,201
738,458

$111.04 $70.03 $18.72 $17.05 $26.71 $6.22 $33.42 $1.91

24.4% 15.4%
4.1% 3.7% 5.9% 1. 4% 7.3% 0.4%

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

10,104,683 15,590,679
8,179,758 13,464,895
2,200,915

$26.09 $40.26 $21.12 $34.77
$5.68

5.7% 8.8% 4.6% 7.6% 1.2%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

6,095,490 5,101,437 5,201,623

$15.74 $13.17 $13.43

3.5% 2.9% 2.9%

Table 5: General Operating Expe~ditures by Category

M-B-2 FY 1990

Category

Amount ($)

% of Total
General Per Capita Operating
Amount Expenditures

Administration Public safety Courts Health and human service Public works HousinJ( Leisure services Education (Non-school board) Other general oper~ting
Total General Operating

33.099.104 64,769,031
1,755.071 892,510
31,944.402 7.942.208
12.351,317 5,556,000
5.544.909 163.854,552

$85.47 $167.25
$4.53 $2.30 $82.49 $20.51 $31. 89 $14.35
$14.32 $423.11

20.2% 39.5%
1.1% 0.5% 19.5% 4.8% 7.5% 3.4% 3.4% 100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

% of Total General
~er Capita Operating Amount Expenditures

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

37.322,753 26,579,872 13,985,141
11.345.330 15.222.487
2,072,264 866.406

$96.38 $68.64 $36.11 $29.30 $39.31
$5.35 $2.24

22.8% 16.2%
8.5% 6.9% 9.3% 1.3% 0.5%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
Land &. Structures Construction

Police Fire Streets and drainage General government buildin~s GarbaJ(e and trash collection Jail Landfill Parks and recreation
Housin~
Education (Non-school board) Total Capital

$7.81 $3.14 $6.84 $0.68 $5.50 $0.07 $0.43 $2.70 $2.83 $0.00 $47.99

$1. 27 $0.00 $11.73 $2.52 $0.02 $0.00 $0.37 $0.40 $0.65 $3.32 $54.15

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

Per Capita Amount ($)
$176.43 $386.65
$79.64
$15.57
$31.46

M-B-3 FY 1990

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

Per Capita Amount ($)
$52.36 $90.53 $298.84

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

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

8 8,540,375 10 14,973,644
4 7,709,930

Short-Term Debt Issued During Fiscal Year

Number

Average

Reporting Amount ($)

3 2,009,797

Avera~e amount of Cash and Investment Assets Held at End of Fiscal Year

Number

Average

Reporting Amount ($)

Sinkin~ Funds Bond Funds All other Funds

10 2,027,544 8 4,382,363
10 11,573,045

Table 10: Average Utility Revenues and Expenditures

M-B-4 FY 1990

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

Type of Utility System

Revenues

Number

Avera~e

Reporting

Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer Electric supply Gas supply
Airport Transit Other enterprise funds

10 7,834,242

3 38.559.683

2 10,290,255

1

*

3

680,210

2 1.156.245

10 7,085,751

3 21.305,191

2 5,275,683

1

*

3 2,125,805

2

978.064

".
Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

Reportin~ Reported ($) Operations

Employee benefits Gross salaries and wages Total personnel expenditures

10 2,757;922 10 10,082,740 10 12,840,662

16.8% 61.5% 78.4%

* Data withheld, only one jurisdiction reporting.

Table 12: Ranking of Revenues by Source

Source
Total Revenues 1 Electric supply system revenues 2 Water and sewer system revenues 3 Real and personal property taxes4 Local option sales tax 5 Gas supply system revenues 6 Franchise payment taxes 7 Garba~e/trash collection fees 8 Interest earnings on investments 9 Insurance premiums 10 Fines, forfeitures and court fees 11 Special purpose sales taxes 12 Business and occupation taxes 13 Airport revenues 14 Alcoholic beverage taxes 15 Federal intergovernmental revenues 16 Local intergovernmental revenues 17 State intergovernmental revenues 18 Motor vehicle taxes 19 Public utilities taxes 20 Hotel/motel tax 21 Other enterprise funds 22 All additional revenues 23 Public transit revenues 24 Alcoholic beverage licenses 25 Parks and recreation charges 26 Building permits 27 Receipts sale of real property 28 FIFA, penalties, interest, cost 29 Intangible taxes 30 Other excise and special use taxes 31 Receipts sale of materials 32 Landfill fees 33 Other service charge revenues 34 Rents and royalties 35 Other licenses, permits and fees 36 Cemetery fees 37 Parking facilities and meters 38 Special assessments 39 Mobile home taxes 40 Railroad equipment taxes 41 Ambulance charges 42 Fire service subscription fees 43 Hospital charges

Amount ($)
401,915,802 115,679,050
78,342,422 33,942,672 27,121,911 20,580,510 12,943,201 12,514,401 11,729,204 10,343,881
8,179,758 7,249,272 6,727,145 6,612,348 6,601,086 6,095,490 5-,201,623 5,101,437 4,041,085 3,452,219 2,410,460 2,312,490 2,052,140 2,040,630 1,670,253 1,656,674 1,310,951
774,670 771,111 763,723 738,458 520,189 478,992 471,407 440,832 396,334 286,155 183,050 148,775
25,115 4,678
o o
o

M-B-5 FY 1990
Percent of Total Revenues
100.00% 28.78% 19.49% 8.45% 6.75% 5.12% 3.22% 3.11% 2.92% 2.57% 2.04% 1.80% 1.67% 1.65% 1.64% 1. 52% 1. 29% 1.27% 1.01% 0.86% 0.60% 0.58% 0.51% 0.51% 0.42% 0.41% 0.33% 0.19% 0.19% 0.19% 0.18% 0.13% 0.12% 0.12% 0.11% 0.10% 0.07% 0.05% 0.04% 0.01% 0.00% 0.00% 0.00% 0.00%

M-B-6 FY 1990

Table 13: Ranking of Expenditure Cate~ories

Expenditure Category

Amount ($ )

Percent of Total
Expenditures

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

348,225,317 70,857,507 63,915,574 37,322,753 26,579,872 20 , 971 739,
18,886.111 15.222.487 14,542,487 11.345,330 10.,410,377
6,645,457 6,377,414 5.976,507 5,747,733
5.556.226 5,556,000 5.544.909 3,236,570
2.909.034 2,072,264
1.965.701 1.956,127 1.755,071 1,005,987
866.406 433,357 291,020 168,133 107,164
o o o

100.00% 20.35% 18.35% 10.72% 7.63% 6.02% 5.42% 4.37% 4.18% 3.26% 2.99% 1.91% 1.83% 1. 72% 1.65% 1.60% 1.60% 1. 59% 0.93% 0.84% 0.60% 0.56% 0.56% 0.50% 0.29% 0.25% 0.12% 0.08% 0.05% 0.03% 0.00% 0.00% 0.00%

Municipal Group -
= Number Reporting = Population Range = 1990 Population

C
29 10.000 24.999
448.857

M-C-1 FY 1990

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

137.449.754 61.569.712 15.001.897
214.021.363

$306.22 $137.17
$33.42 $476.81

64.2% 28.8%
7.0% 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

62.047.101 29.422.902
3.237.784 9,962,381 12.266.201 4,792,316 15.113.549
607,520

$138.23 $65.55 $7.21 $22.19 $27.33 $10.68 $33.67 $1. 35

29.0% 13.7%
1.5% 4.7% 5.7% 2.2% 7.1% 0.3%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

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

13.249.026 23,592,295
9.559.743 10,183,344
4.985.304

$29.52 $52.56 $21. 30 $22.69 $11.11

6.2% 11.0%
4.5% 4.8';(
2.3%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

3.584.315 7,180,137 4.237.445

$7.99 $16.00
$9.44

1. 7% 3.4% 2.0%

Table 5: General Operating Expenditures by Category

M-C-2 FY 1990

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety Courts Health and human service Public works
Housin~
Leisure services Education (Non-school board) Other general oper~ting
Total General Operating

38.322.731 72,944,911
566.894 1. 466,102 41.839.007 5,092,372
15.802.779 8,405,336
6.755.493 191,195,625

$85.38 $162.51
$1. 26 $3.27 $93.21 $11. 35 $35.21 $18.73 $15.05 $425.96

20.0% 38.2%
0.3% 0.8% 21.9% 2.7% 8.3% 4.4% 3.5% 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

48.329.363 23,664.019 21.594.685 14,897,688 16.240.921
3,630,573 951.529

$107.67 $52.72 $48.11 $33.19 $36.18 $8.09 $2.12

25.3% 12.4% 11.3%
7.8% 8.5% 1.9% 0.5%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -EQuipment,
Land i. Structures Construction

Police Fire Streets and drainage General government buildin~s Garba~e and trash collection Jail Landfill Parks and recreation
Housin~
Education (Non-school board) Total Capital

$6.48 $3.49 $4.28 $0.02 $3.59 $0.02 $0.87 $1.94 $0.34 $0.06 $28.51

$0.02 $1. 24 $6.57 $0.08 $0.00 $0.01 $0.00 $1. 49 $1. 76 $0.28 $16.15

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

Per Capita Amount ($)
$118.52 $218.07
$52.36
$13.22
$25.34

M-C-3 FY 1990

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

Per Capita Amount ($)
$42.24 $40.91 $372.96

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

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

16 3,324,954 17 5,757,837 13 1,807,743

Short-Term Debt Issued During Fiscal Year

Number

Average

Reporting Amount ($)

3 1, 977,986

Avera~e amount of Cash and Investment Assets Held at End of Fiscal Year

Number

Average

Reporting Amount ($)

Sinking Funds Bond Funds All other Funds

21

902,827

11 1,669,175

28 5,978,845

Table 10: Average Utility Revenues and Expenditures

M-C-4 FY 1990

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

Type of Utility System

Revenues

Number

Avera~e

Reporting

Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer Electric supply Gas supply
Airport
Transit Other enterprise funds

23 3,011,246

8 15,663.980

12 3,866,175

3

267,778

0

0

2 1. OQ3, 187

23 3,215,345

8 14,584,548

12 3,153.154

3

490,101

0

0

2

880,621

Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

Reporting Reported ($) Operations

Employee benefits Gross salaries and wages Total personnel expenditures

29

981,641

29 3.972.855

29 4,954,496

14.9% 60.3% 75.1%

Table 12: Ranking of Revenues by Source

Source
Total Revenues 1 Electric supply system revenues 2 Water and sewer system revenues 3 Real and personal property taxes' 4 Gas supply system revenues 5 Local option sales tax 6 Garbage/trash collection fees 7 Franchise payment taxes 8 Insurance premiums 9 Alcoholic beverage taxes 10 Business and occupation taxes 11 Fines. forfeitures and court fees 12 Interest earnings on investments 13 State intergovernmental revenues 14 Motor vehicle taxes 15 Hotel/motel tax 16 Local intergovernmental revenues 17 All additional revenues 18 Federal intergovernmental revenues 19 Special purpose sales taxes 20 Parks and recreation char~es 21 Public utilities taxes 22 Landfill fees 23 Other enterprise funds 24 Building permits 25 Other service charge revenues 26 FIFA. penalties, interest. cost 27 Alcoholic beverage licenses 28 Special assessments 29 Intangible taxes 30 Airport revenues 31 Cemetery fees 32 Fire service subscription fees 33 Other excise and special use taxes 34 Other licenses, permits and fees 35 Receipts sale of real property 36 Ambulance charges 37 Rents and royalties 38 Receipts sale of materials 39 Parking facilities and meters 40 Mobile home taxes 41 Railroad equipment taxes 42 Hospital charges 43 Public transit revenues

Amount ($)
457,795,660 125,311,843
69,258,648 50,918,021 46,394,097 29,422,902 15,214,508 15,113,549 12,266,201
9,962,381 9,598,054 9,559,743 9,073,979 7,180,137 6,364,324 4,792,316 4',237,445 3,828,302 3,584,315 3,237,784 2,857,575 2,450,119 2,341,241 2,006,374 1,864,252 1,355,238 1,226,250 1,219,290 1,157,002
946,440 803,335 651,791 646,860 607,520 567,430 445,701 366,613 333,287 330,377 158,469
86,336 55,611
o
o

M-C-5 FY 1990
Percent of Total Revenues
100.00% 27.37% 15.13% 11. 12% 10.13% 6.43% 3.32% 3.30% 2.68% 2.18% 2.10% 2.09% 1.98% 1. 57% 1. 39% 1.05% 0.93% 0.84% 0.78% 0.71% 0.62% 0.54% 0.51% 0.44% 0.41% 0.30% 0.27% 0.27% 0.25% 0.21% 0.18% 0.14% 0.14% 0.13% 0.12% 0.10% 0.08% 0.07% 0.07% 0.03% 0.02% 0.01% 0.00% 0.00%

M-C-6 FY 1990

Table 13: Ranking of Expenditure Cate~ories

Expenditure Category

Amount ($ )

Percent of Total
Expenditures

Total expenditures 1 Electric supply system 2 Water and sewer system 3 Police department 4 Gas supply system 5 General administration 6 Fire department 7 Streets and drainage 8 Garbage/trash collection 9 Parks and recreation 10 Education (general government) 11 Financial administration 12 Construction (non-utility) 13 Other expenditures 14 General insurance
15 Garba~e & trash disposal (landfill)
16 Building inspection and re~ulation 17 Community development 18 Other enterprise funds 19 General government buildings 20 Airport system 21 Public welfare and social services 22 Purchase of land, eQuipment 23 Jail 24 Libraries 25 Municipal court 26 Ambulance service 27 Natural resources 28 Public health 29 Parking facilities and meters 30 Municipal hospital 31 Payments to other hospitals 32 Public transit system

429,699,454 116,676,380
73,952,940 48,329,363 36,272,830 23,894,127. 23,664,019 21,792,477 16,240,921 14,897,688
8.,405,336 7,914,616 7,249,304 6,755,493 4,906,917 3,630,573 2,712,779 2,379,593 1,761,242 1,607,071 1,470,302 1,179,869 1,120,831
951,529 905,091 566,894 237,669 158,829
48,564 16,207
o
o
o

100.00% 27.15% 17.21% 11. 25% 8.44% 5.56% 5.51% 5.07% 3.78% 3.47% 1.96% 1.84% 1.69% 1. 57% 1.14% 0.84% 0.63% 0.55% 0.41% 0.37% 0.34% 0.27% 0.26% 0.22% 0.21% 0.13% 0.06% 0.04% 0.01% 0.00% 0.00% 0.00% 0.00%

Municipal Group -
= Number Reporting = Population Range

D
45 5,000 9,999

1990 Population =

319,926

M-D-1 FY 1990

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

77.459.486 34,385,680 14.059.739 125,904,905

$242.12 $107.48
$43.95 $393.54

61. 5% 27.3% 11.2% 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

31.043.411 16,063,135
2.747.416 6,968,075
8.437.453 1,043.333 11.105.887
50,776

$97.03 $50.21
$8.59 $21.78 $26.37
$3.26 $34.71
$0.16

24.7% 12.8%
2.2% 5.5% 6.7% 0.8% 8.8% 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

7.458.157 11,218,073
7.874.469 5,187,261 2.647.720

$23.31 $35.06 $24.61 $16.21
$8.28

5.9% 8.9% 6.3% 4.1% 2.1%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

4.298.597 7,547,980 2.213.162

$13.44 $23.59
$6.92

3.4% 6.0% 1.8%

Table 5: General Operating Expenditures by Category

M-D-2 FY 1990

Category

Amount ($)

~ of Total General
Per Capita Operating Amount Expenditures

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

25.099.809 43,938,018
285.145 690,179 27.515.622 1,863,378 6.755.639 4,247,454 3.381,414 113,776,658

$78.46 $137.34
$0.89 $2.16 $86.01 $5.82 $21.12 $13.28 $10.57 $355.63

22.1~ 38.6~
0.3~ 0.6~ 24.2~ 1.6~
5.9% 3.7%
3.0~
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

32.363.698 11,300,073 14.000.865
5,784,052 11,078.238
1,777.783 274.247

$101.16 $35.32 $43.76 $18.08 $34.63 $5.56 $0.86

28.4~ 9.9~
12.3% 5.1%
9.7~
1.6%
0.2~

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
Land !. Structures Construction

Police Fire Streets and drainage General government buildinJ(s Garba~e and trash collection Jail Landfill Parks and recreation
Housin~
Education (Non-school board) Total Capital

$7.48 $2.75 $3.35 $2.18 $4.47
$0.00 $1.06 $0.92 $0.00 $0.00 $25.99

$0.00 $0.00 $4.07 $0.18 $0.00 $0.00 $0.05 $0.94 $2.86 $12.97 $22.15

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

Per Capita Amount ($)
$57.23 $347.86
$85.42
$13.99
$26.81

M-D-3 FY 1990

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

Per Capita Amount ($)
$54.15 $36.73 $286.85

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

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

12 1,525,735 37 3,007,803 26 1,051,040

Short-Term Debt Issued During Fiscal Year

Number

Average

Reporting Amount ($)

13

344,234

Avera~e amount of Cash and Investment Assets Held at End of Fiscal Year

Number

Average

Reporting Amount ($)

Sinking Funds Bond Funds All other Funds

34

509,555

11 1,068,219

45 2,039,368

Table 10: Average Utility Revenues and Expenditures

M-D-4 FY 1990

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

Type of Utility System

Revenues

Number

Avera~e

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply
Airport Transit Other enterprise funds

39 1.610,389

16 5,687.226

19 2,064,100

8

176,191

0

0

2

499.814

'.

39 2,013,623

16 4,576,322

19 1,618,788

8

188,461

0

0

2

479,065

Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

Reportin~ Reported ($) Operations

Employee benefits Gross salaries and wages Total personnel expenditures

43

397,802

45 1,447,539

45 1,827,660

15.0% 57.3% 72.3%

Table 12: 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 Franchise payment taxes 7 Insurance premiums 8 Garbage/trash collection fees 9 Fines, forfeitures and court fees 10 State intergovernmental revenues 11 Alcoholic beverage taxes 12 Business and occupation taxes 13 Interest earnings on investments 14 Federal intergovernmental revenues 15 Special purpose sales taxes 16 Motor vehicle taxes 17 All additional revenues 18 Local intergovernmental revenues 19 Landfill fees 20 Airport revenues 21 Public utilities taxes 22 Building permits 23 Hotel/motel tax 24 Other enterprise funds 25 Alcoholic beverage licenses 26 Parks and recreation char~es 27 Other service charge revenues 28 Intangible taxes 29 Fire service subscription fees 30 Receipts sale of materials 31 FIFA, penalties, interest, cost 32 Cemetery fees 33 Rents and royalties 34 Mobile home taxes 35 Other licenses, permits and fees 36 Special assessments 37 Receipts sale of real property 38 Other excise and special use taxes 39 Parking facilities and meters 40 Ambulance charges 41 Railroad equipment taxes 42 Hospital charges 43 Public transit revenues

Amount ($)
321,332,745 90,995,616 62,805,175 39,217,893 26,368,566 16,063,135 11,105,887 8,437,453 7,979,426 7,874,469 7,547,980 6,968,075 5,411,801 4,611,758 4,298,597 2,747,416 2',563,489 2,539,686 2,213,162 1,498,525 1,409,529 1,257,815 1,191,979 1,043,333 999,627 696,058 617,799 535,995 425,129 331,809 305,259 248,501 204,566 192,578 165,393 158,319 108,034 77,666 50,776 28,590 21,363 14,518
o
o

M-D-5 FY 1990
Percent of Total Revenues
100.00% 28.32% 19.55% 12.20% 8.21% 5.00% 3.46% 2.63% 2.48% 2.45% 2.35% 2.17% 1.68% 1.44% 1.34% 0.86% 0.80% 0.79% 0.69% 0.47% 0.44% 0.39% 0.37% 0.32% 0.31% 0.22% 0.19% 0.17% 0.13% 0.10% 0.09% 0.08% 0.06% 0.06% 0.05% 0.05% 0.03% 0.02% 0.02% 0.01% 0.01% 0.00% 0.00% 0.00%

M-D-6 FY 1990

Table 13: Ranking of Expenditure Cate~ories

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 General administration 6 Streets and drainage 7 Fire department 8 Garbage/trash collection 9 Construction (non-utility) 10 Parks and recreation 11 Education (general government)
12 General insurance 13 Other expenditures 14 Financial administration
15 Garbage & trash disposal (landfill)
16 Airport system 17 Community development 18 Libraries 19 Other enterprise funds 20 General government buildin~s 21 Building inspection and regulation 22 Public welfare and social services 23 Municipal court 24 Jail 25 Public health 26 Ambulance service 27 Purchase of land, equipment 28 Municipal hospital 29 Natural resources 30 Parking facilities and meters 31 Payments to other hospitals 32 Public transit system

306,283,083 78,531,289 73,221,157 32,363,698 31,190,351 18,526,423 14,659,601 11,300,073 11,078,238 7,086,772 5,784,052 4,247,454 3,829,271 3,381,414 1,836,172 1,777,783 1,507,689 978,534 971,587 958,129 907,943 884,844 596,999 285,145 274,247 57,394 35,786 11,038
o o
o
o
o

100.00% 25.64% 23.91% 10.57% 10.18% 6.05% 4.79% 3.69% 3.62% 2.31% 1.89% 1. 39% 1. 25% 1.10% 0.60% 0.58% 0.49% 0.32% 0.32% 0.31% 0.30% 0.29% 0.19% 0.09% 0.09% 0.02% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Municipal Group -
= Number Reporting = Population Range = 1990 Population

.E
71 2,500 4,999
252,384

M-E-1 FY 1990

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

62,674,800 23,716,077 16,446,545 102,837,422

$248.33 $93.97 $65.16
$407.46

60.9% 23.1% 16.0% 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

18,703,987 17,689,221
3.769.927 5,735,973 7.117.113
921,179 8.697.708
39,692

$74.11 $70.09 $14.94 $22.73 $28.20
$3.65 $34.46
$0.16

18.2% 17.2%
3.7% 5.6% 6.9% 0.9% 8.5% 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

4.399,140 9,070,175 5,657,026 3,631,927
957,809

$17.43 $35.94 $22.41 $14.39
$3.80

4.3% 8.8% 5.5%
3.5~
0.9%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

7.229.879 7,901,302 1,315.364

$28.65 $31. 31
$5.21

7.0% 7.7% 1.3%

Table 5: General Operating Expenditures by Category

M-E-2 FY 1990

% of Total

General

Per Capita Operating

Category

Amount ($)

Amount Expenditures

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

Administration

20.377.885

$80.74

24.2%

Public safety

30,911.948

$122.48

36.7%

Courts

229.649

$0.91

0.3%

Health and human service

331.152

$1. 31

0.4%

Public works

22.734.108

$90.08

27.0%

Housin~

1.372.840

$5.44

1.6%

Leisure services

4.358.144

$17.27

5.2%

Education (Non-school board)

1.805,503

$7.15

2.1%

Other general operating

2.052.225

$8.13

2.4%

Total General Operating

84,173.454

$333.51

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

23.110.225 7.389.154
13.376.898 3.757.799 7.823.363 1.312,594 412.569

$91.57 $29.28 $53.00 $14.89 $31.00
$5.20 $1. 63

27.5% 8.8%
15.9% 4.5% 9.3% 1.6% 0.5%

Table 7: Selected Detailed General Capital Expenditures'

Expenditure Item

Per Capita Amounts -Equipment,
Land c\ Structures Construction

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

$6.18 $5.55 $3.75 $0.29 $2.67 $0.01 $1.19 $1. 46 $1. 31 $0.00 $31. 29

$0.00 $0.24 $3.83 $0.12 $0.10 $0.03 $0.00 $0.27 $1. 91 $0.00 $7.67

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

Per Capita Amount ($)
$13.66 $379.08
$70.86
$18.50
$24.37

M-E-3 FY 1990

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

Per Capita Amount ($)
$60.39 $64.05 $214.15

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

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

20

172,387

63 1,518,630

31

576,889

Short-Term Debt Issued During Fiscal Year

Number

Average

Reporting Amount ($)

15

311,334

Avera~e amount of Cash and Investment Assets Held at End of Fiscal Year

Number

Average

Reporting Amount ($)

Sinkin~ Funds Bond Funds All other Funds

56

272,187

22

734,809

68

794,820

Table 10: Average Utility Revenues and Expenditures

M-E-4 FY 1990

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

Type of Utility System

Revenues

Number

Avera~e

Reporting Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit Other enterprise funds

68

643,510

12 2,755,785

24 1,117,128

3

68,285

o

o

5

323,895

68

740,176

12 2,462,733

24

742,782

4

56,922

o

o

5

73,486

'.

Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

Reportin~ Reported ($) Operations

Employee benefits Gross salaries and wages Total personnel expenditures

68

133,698

71

658,886

71

786,934

10.8% 55.6% 66.4%

Table 12: Ranking of Revenues by Source

Source
Total Revenues 1 Water and sewer system revenues 2 Electric supply system revenues 3 Gas supply system revenues 4 Local option sales tax 5 Real and personal property taxes 6 Franchise payment taxes 7 State intergovernmental revenues 8 Federal intergovernmental revenues 9 Garbage/trash collection fees 10 Insurance premiums 11 Alcoholic beverage taxes 12 Fines, forfeitures and court fees 13 Special purpose sales taxes 14 Business and occupation taxes 15 Interest earnings on investments 16 Motor vehicle taxes 17 Other enterprise funds 18 Local intergovernmental revenues 19 Public utilities taxes 20 All additional revenues 21 Hotel/motel tax 22 Parks and recreation char~es 23 Building permits 24 Alcoholic beverage licenses 25 Rents and royalties 26 Other licenses, permits and fees 27 Receipts sale of materials 28 Intangible taxes 29 Parking facilities and meters 30 Other service charge revenues 31 Airport revenues 32 Landfill fees 33 Fire service subscription fees 34 FIFA, penalties, interest, cost 35 Cemetery fees 36 Receipts sale of real property 37 Mobile home taxes 38 Ambulance charges 39 Other excise and special use taxes 40 Special assessments 41 Railroad eQuipment taxes 42 Hospital charges 43 Public transit revenues

Amount ($)
208,300,949 43.758.702 33,069,416 26,811,081 17,689,221 15,187,089 8,697,708 7,901,302 7,229,879 7,167,547 7,117,113 5,735,973 5,657,026 3.769,927 3,038,009 2,867,504 1-,700,230 1,619.473 1.315,364 1.272,767 924,312 921.179 802,333 567.017 483,626 333.712 310,488 305.333 261,158 249,991 233,272 204.855 197,196 177.194 173,376 166.431 125,378 81.508 76,211 39.692 33,497 27,859
o
o

M-E-5 FY 1990
Percent of Total Revenues
100.00% 21. 01% 15.88% 12.87% 8.49% 7.29% 4.18% 3.79% 3.47% 3.44% 3.42% 2.75% 2.72% 1.81% 1.46% 1. 38% 0.82% 0.78% 0.63% 0.61% 0.44% 0.44% 0.39% 0.27% 0.23% 0.16% 0.15% 0.15% 0.13% 0.12% 0.11% 0.10% 0.09% 0.09% 0.08% 0.08% 0.06% 0.04% 0.04% 0.02% 0.02% 0.01% 0.00% 0.00%

M-E-6 FY 1990

Table 13: Ranking of Expenditure Cate~ories

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 General administration 6 Streets and drainage 7 Garbage/trash collection 8 Fire department 9 Parks and recreation 10 General insurance 11 Other expenditures 12 Financial administration 13 Construction (non-utility) 14 Education (general government)
15 Garbage & trash disposal (landfill)
16 Community development 17 General government buildings 18 Libraries 19 Jail 20 Other enterprise funds 21 Building inspection and regulation 22 Municipal court 23 Airport system 24 Public welfare and social services 25 Purchase of land, equipment 26 Parking facilities and meters 27 Municipal hospital 28 Ambulance service 29 Natural resources 30 Public health 31 Payments to other hospitals 32 Public transit system

18'4,533,089 50,331,965 29,552,794 23,110,225 17,805,307 14,967,275 13,470,440 7,823,363 7,389,154 3,757,799 2,769,294 2,052,225 1,986,505 1,935,015 1,805,503 1,312,594 1,025,836 654,811 600,345 412,569 367,432 347,004 229,649 227,687 209,990 139,435 89,687 50,298 43,564 38,024 27,300
o o

100.00% 27.28% 16.01% 12.52% 9.65% 8.11% 7.30% 4.24% 4.00% 2.04% 1.50% 1.11% 1.08% 1.05% 0.98% 0.71% 0.56% 0.35% 0.33% 0.22% 0.20% 0.19% 0.12% 0.12% 0.11% 0.08% 0.05% 0.03% 0.02% 0.02% 0.01% 0.00% 0.00%

Municipal Group -
= Number Reporting = Population Range

F
98 1,000 2,499

1990 Population =

160,114

M-F-1 FY 1990

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

35.121,162 12,028,633 10,931,048 58,080.843

$219.35 $75.13 $68.27
$362.75

60.5% 20.7% 18.8% 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

10.479.510 10,276,911
1,273.503 3,254,371 4.556.970
301,652 4.906.860
71,385

$65.45 $64.18
$7.95 $20.33 $28.46
$1.88 $30.65
$0.45

18.0% 17.7%
2.2% 5.6% 7.8% 0.5% 8.4% 0.1%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

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

1, 969,202 3,907,014 3.408.762 2,108,072
635.583

$12.30 $24.40 $21. 29 $13.17
$3.97

3.4% 6.7% 5.9%
3.6~
1.1%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

4.641,194 5,396,173
893,681

$28.99 $33.70
$5.58

8.0% 9.3% 1.5%

Table 5: General Operating Expenditures by Category

M-F-2 FY 1990

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety Courts Health and human service Public works HousinJ( Leisure services Education (Non-school board) Other general oper~ting
Total General Operating

12,600,390 15,509,523
133,408 388,330 11,324,162 338,168 1. 405,786 428,820 648,315 42,776,902

$78.70 $96.87
$0.83 $2.43 $70.73 $2.11 $8.78 $2.68 $4.05 $267.17

29.5% 36.3%
0.3% 0.9% 26.5% 0.8% 3.3% 1.0% 1.5% 100.0%

Table 6: Selected Detailed General OperatinJ( Expenditures

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

Amount ($)

% of Total General
Per Capita Operating
". Amount Expenditures

13,272,755 2,121,698 7.181.201 1,173,936 3.725,885 372,733 115,070

$82.90 $13.25 $44.85
$7.33 $23.27
$2.33 $0.72

31.0% 5.0%
16.8% 2.7% 8.7% 0.9% 0.3%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
Land i. Structures Construction

Police Fire Streets and drainage General government buildin~s GarbaJ(e and trash collection Jail Landfill Parks and recreation HousinJ( Education (Non-school board)
Total Capital

$3.51 $4.20 $4.22 $1.22 $2.98 $0.21 $0.00 $1.15 $0.24 $0.00 $20.03

$0.03 $0.11 $2.89 $0.66 $0.00 $0.00 $0.00 $1. 53 $7.82 $0.00 $14.03

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

Per Capita Amount ($)
$17.21 $364.03
$64.47
$11. 66
$19.87

M-F-3 FY 1990

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

Per Capita Amount ($)
$48.25 $7.95
$219.22

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

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

17

162,135

76

766,927

27

382,333

Short-Term Debt Issued During Fiscal Year

Number

Average

Reporting Amount ($)

15

124,510

Avera~e amount of Cash and Investment Assets Held at End of Fiscal Year

Number Reporting

Average Amount ($)

SinkinJ( Funds Bond Funds All other Funds

71

108,814

17

74,864

90

389,997

Table 10: Average Utility Revenues and Expenditures

M-F-4 FY 1990

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

Type of Utility System

Revenues

Number

Avera~e

Reporting Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit Other enterprise funds

90

242,342

5 1,083,140

19

670,000

0

0

1 7

* 68,760

89

369,205

5 1,047,479

17

572,529

0

0

1 7

* 67,647

Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

ReportinJ! Reported ($) Operations

Employee benefits Gross salaries and wages Total personnel expenditures

82

43;605

97

246,945

97

283,806

8.4% 56.0% 64.4%


* Data withheld, only one jurisdiction reporting.

TableI 12: Ranking of Revenues by Source

Source
Total Revenues 1 Water and sewer system revenues 2 Gas supply system revenues 3 Local option sales tax 4 Real and personal property taxes 5 Electric supply system revenues 6 State intergovernmental revenues 7 Franchise payment taxes 8 Federal intergovernmental revenues 9 Insurance premiums 10 Fines, forfeitures and court fees 11 Alcoholic beverage taxes 12 Garbage/trash collection fees 13 Interest earnings on investments 14 Business and occupation taxes 15 Special purpose sales taxes 16 Motor vehicle taxes 17 Local intergovernmental revenues 18 Public utilities taxes 19 All additional revenues 20 Other enterprise funds 21 Fire service subscription fees 22 Hotel/motel tax 23 Alcoholic beverage licenses 24 Parks and recreation charges 25 Building permits 26 Intangible taxes 27 Other service charge revenues 28 Rents and royalties 29 Receipts sale of materials 30 FIFA, penalties, interest, cost 31 Cemetery fees 32 Other excise and special use taxes 33 Mobile home taxes 34 Receipts sale of real property 35 Other licenses, permits and fees 36 Landfill fees 37 Ambulance charges 38 Public transit revenues 39 Railroad equipment taxes 40 Airport revenues 41 Hospital charges 42 Parking facilities and meters 43 Special assessments

Amount ($)
98,530,410 21,810,778 12,730,007 10,276,911
8,514,485 5,415,698 5,396,173 4,906,860 4,641,194 4,556,970 3,408,762 3,254,371 2,986,125 1,809,234 1,453,699 1,273,503
972,740 893,681 681,318 635,583 481,319 455,656 301,652 301,200 201,873 178,592 151,285 145,633 144,008 115,095
85,361 76,846 71,385 62,627 39,735 35,711 22,424 18,457 11,765 11,694
o o o
o

M-F-5 FY 1990
Percent of Total Revenues
100.00% 22.14% 12.92% 10.43% 8.64% 5.50% 5.48% 4.98% 4.71% 4.62% 3.46% 3.30% 3.03% 1.84% 1.48% 1.29% 0.99% 0.91% 0.69% 0.65% 0.49% 0.46% 0.31% 0.31% 0.20% 0.18% 0.15% 0.15% 0.15% 0.12% 0.09% 0.08% 0.07% 0.06% 0.04% 0.04% 0.02% 0.02% 0.01% 0.01% 0.00% 0.00% 0.. 00% 0.00%

M-F-6 FY 1990

Table 13: Ranking of Expenditure Cate~ories

'Expenditure Category

Amount
($ )

Percent of Total
Expenditures

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

93,470,997 32,859,220 13,272,755 10,219,834
9,732,071 7,203,559 5,237,393 3,725,885 2,246,842 2,121,698 1..,320,213 1,173,936
865,362 648,315 473,530 428,820 372,733 231,850 227,289 194,981 169,928 136,526 133,408 127,732 115,070 110,879
50,018 40,652 21,985
8,513
o
o o

100.00% 35.15% 14.20% 10.93% 10.41% 7.71% 5.60% 3.99% 2.40% 2.27% 1.41% 1.26% 0.93% 0.69% 0.51% 0.46% 0.40% 0.25% 0.24% 0.21% 0.18% 0.15% 0.14% 0.14% 0.12% 0.12% 0.05% 0.04% 0.02% 0.01% 0.00% 0.00% 0.00%

Municipal Group -
= Number Reporting = Population Range = 1990 Population

G
94 500 999
65.501

M-G-1 FY 1990

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

11,305.512 3.700,958 2.498.877
17,505,347

$172.60 $56.50 $38.15
$267.25

64.6% 21.1% 14.3% 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

2.402.810 3.499,302
468.668 1, 045.952 1,853.827
515 2.030.937
3.501

$36.68 $53.42
$7".16
$15.97 $28.30
$0.01 $31.01
$0.05

13.7% 20.0%
2.7% 6.0% 10.6% 0.0% 11.6% 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

513.691 891,511 1, 307 .643 735,638 252.475

$7.84 $13.61 $19.96 $11.23
$3.85

2.9% 5.1% 7.5%
4.2~
1.4%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

41.901 2.035,072
421,904

$0.64 $31.07
$6.44

0.2% 11.6%
2.4%

Table 5: General Operatin~ Expenditures by Category

M-G-2 FY 1990

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety Courts Health and human service Public works
Housin~
Leisure services Education (Non-school board) Other general oper~ting
Total General Operating

5.219.685 4,078,239
80.370 71. 843 2.943.523 39.931 315.923
o
518.315 13,267.829

$79.69 $62.26
$1. 23 $1.10 $44.94 $0.61 $4.82 $0.00 $7.91 $202.56

39.3% 30.7%
0.6% 0.5% 22.2% 0.3% 2.4% 0.0% 3.9% 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

3.752.394 312.444
1. 931. 904 257.759 902.696 85.120 13.401

$57.29 $4.77
$29.49 $3.94
$13.78 $1.30 $0.20

28.3% 2.4%
14.6% 1.9% 6.8% 0.6% 0.1%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
LandJ &: Structures Construction

Police Fire Streets and drainage General government buildin~s Garba~e and trash collection Jail Landfill Parks and recreation HousinJ( Education (Non-school board)
Total Capital

$2.28 $2.66 $1. 51 $0.12 $3.11 $0.00 $0.23 $1.40 $3.62 $0.00 $21. 07

$0.00 $0.12 $0.53 $0.13 $0.00 $0.00 $0.00 $0.11 $3.31 $0.00 $9.84

Table 8: Debts and Assets
Bond Debt at End of FY
General Obli~ation Revenue Bond Other Long-Term Debt Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$1. 87 $195.10
$59.55
$2.91
$11. 89

M-G-3 FY 1990

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

Per Capita Amount ($)
$21.38 $5.12
$156.40

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

Average Amount of Debt Outstanding at End of Fiscal Year

Type of Bond Debt

Number

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

2

61,090

42

304,263

24

162,530

Short-Term Debt Issued During Fiscal Year

Number

Average

Reporting Amount ($)

7

27.265

Avera~e amount of Cash and Investment Assets Held at End of Fiscal Year

Number

Average

Reporting Amount ($)

Sinkin~ Funds Bond Funds All other Funds

46

30,443

12

27,948

85

120.519

Table 10: Average Utility Revenues and Hxpenditures

M-G-4 FY 1990

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

Type of Utility System

Revenues

Number

Avera~e

Reporting

Amounts

Hxpenditures

Number

Average

Reporting Amounts

Water and sewer Electric supply Gas supply Airport
Transit Other enterprise funds

79

78,786

3

268,284

3

124,219

0

0

0

0

2

33,368

-.

79

85,766

3

138,931

4

62,235

0

0

0

0

3

26,465

Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

Reportin~ Reported ($) Operations

Employee benefits Gross salaries and wages Total personnel expenditures

59

9;493

91

68,526

91

74,681

4.2% 47.0% 51.2%

Table 12: Ranking of Revenues by Source

Source
Total Revenues 1 Water and sewer system revenues 2 Local option sales tax 3 State intergovernmental revenues' 4 Franchise payment taxes 5 Real and personal property taxes 6 Insurance premiums 7 Fines. forfeitures and court fees 8 Alcoholic beverage taxes 9 Electric supply system revenues 10 Interest earnings on investments 11 Garba~e/trash collection fees 12 Special purpose sales taxes 13 Local intergovernmental revenues 14 Business and occupation taxes 15 Gas supply system revenues 16 Motor vehicle taxes 17 All additional revenues 18 Public utilities taxes 19 Parks and recreation charges 20 Other service charge revenues 21 Rents and royalties 22 Fire service subscription fees 23 Receipts sale of materials 24 Other enterprise funds 25 Alcoholic beverage licenses 26 Federal intergovernmental revenues 27 Intan~ible taxes 28 Building permits 29 Special assessments 30 Mobile home taxes 31 Receipts sale of real property 32 FIFA, penalties, interest, cost 33 Cemetery fees 34 Landfill fees 35 Other licenses, permits and fees 36 Railroad equipment taxes 37 Other excise and special use taxes 38 Hotel/motel tax 39 Airport revenues 40 Ambulance charges 41 Hospital charges 42 Parking facilities and meters 43 Public transit revenues

Amount ($)
24,973,686 6,224,094 3,499,302 2,035,072 2,030,937 1,892,154 1,853,827 1.307,643 1,045,952 804,852 558,259 557,117 468,668 421,904 409,889 372,658 233,708 225.563 191,863 135,874 91,803 81,872 81,594 73,343 66,735 62,174 41, 901 38,303 35,791 26,912 24,167 22,164 17,460 17,292 7,831 5,837 5,155 3,501 515
o
o o
o
o

M-G-5 FY 1990
Percent of Total Revenues
100.00% 24.92% 14.01% 8.15% 8.13% 7.58% 7.42% 5.24% 4.19% 3.22% 2.24% 2.23% 1.88% 1.69% 1.64% 1. 49% 0.94% 0.90% 0.77% 0.54% 0.37% 0.33% 0.33% 0.29% 0.27% 0.25% 0.17% 0.15% 0.14% 0.11% 0.10% 0.09% 0.07% 0.07% 0.03% 0.02% 0.02% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

M-G-6 FY 1990

Table 13: Ranking of Expenditure Cate~ories

Expenditure Category

Amount ($ )

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system 2 General administration 3 Police department 4 Streets and drainage 5 Garba~e/trash collection 6 General insurance 7 Construction (non-utility) 8 Other expenditures 9 Electric supply system 10 Financial administration 11 Fire department 12 Gas supply system 13 Parks and recreation 14 General government buildings 15 Garba~e & trash disposal (landfill) 16 Municipal court 17 Other enterprise funds 18 Libraries 19 Public health 20 Public welfare and social services 21 Community development 22 Building inspection and re~ulation 23 Jail 24 Natural resources 25 Ambulance service 26 Payments to other hospitals 27 Airport system 28 Education (general government) 29 Municipal hospital 30 Parking facilities and meters 31 Public transit system 32 Purchase of land, equipment

21,443,361 6,775,548 3,967,322 3,752,394 1,947,015 902,696 753,389 644,801 518,315 416,793 ". 402,599 312,444 258,995 257,759 96,375 85,120 80,370 79,395 58,164 35,910 33,729 25,276 14,655 13,401 8,692 1,995 209
o o o o o o

100.00% 31.60% 18.50% 17.50% 9.08% 4.21% 3.51% 3.01% 2.42% 1.94% 1.88% 1.46% 1. 21% 1. 20% 0.45% 0.40% 0.37% 0.37% 0.27% 0.17% 0.16% 0.12% 0.07% 0.06% 0.04% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Municipal Group -
= Number Reporting = Population Range = 1990 Population

H
167 Less than 500
44,326

M-H-1 FY 1990

Table 1: General Revenues by Source:

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

8.191.161 2,701.928 2.858.779 13,751,868

$184.79 $60.96 $64.49
$310.24

59.6% 19.6% 20.8% 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

1.425.734 2,796,022
221.852 977,777 1. 261. 788 235,306 1.263.772
8,910

$32.16 $63.08
$5.01 $22.06 $28.47
$5.31 $28.51
$0.20

10.4% 20.3%
1.6% 7.1% 9.2% 1. 7% 9.2% 0.1%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

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

471.485 406,700 333.460 1,190,434 299,849

$10.64 $9.18 $7.52
$26.86 $6.76

3.4% 3.0% 2.4%
8.7'-' 2.2%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Federal State Other local

597.818 2,118,391
142.570

$13.49 $47.79
$3.22

4.3% 15.4%
1.0%

Table 5: General Operating Expenditures by Category

M-H-2 FY 1990

% of Total

General

Per Capita Opera1:- i ng

Category

Amount ($)

Amount Expenditures

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

Administration

4.051,648

$91.41

44.5%

Public safety

1,9~3,314

$44.74

21.8%

Courts

18.264

$0.41

0.2%

Health and human service

12,079

$0.27

0.1%

Public works

1, 831, 543

$41.32

20.1%

HousinJ(

305,079

$6.88

3.3%

Leisure services

385.921

$8.71

4.2%

Education (Non-school board)

200

$0.00

0.0%

Other general operating

522.021

$11.78

5.7%

Total General Operating

9,110,069

$205.52

100.0%

Table 6: Selected Detailed General OperatinJ( 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

1,490.412 489,911
1.108.297 345,595 507.744 65,519 2.991

$33.62 $11. 05 $25.00
$7.80 $11.45
$1. 48 $0.07

16.4% 5.4%
12.2% 3.8% 5.6% 0.7% 0.0%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
Land &.
Structures Construction

Police Fire Streets and drainage General government buildinJ(s GarbaJ(e and trash collection Jail Landfill Parks and recreation HousinJ(
Education (Non-school board) Total Capital

$1. 32 $6.11 $2.67 $0.69 $0.92 $0.00 $0.00 $0.25 $0.58 $0.00 $19.11

$0.00 $0.13 $1. 20 $0.53 $0.00 $0.00 $0.00 $0.09 $7.18 $0.00 $13.08

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

Per Capita Amount ($)
$83.49 $174.80
$49.44
$12.21
$17.59

M-H-3 FY 1990

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

Per Capita Amount ($)
$25.34 $14.12 $304.44

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

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

9

411,175

43

180,186

35

62,615

Short-Term Debt Issued During Fiscal Year

Number

Average

Reporting Amount ($)

11

49,183

Avera~e amount of Cash and Investment Assets Held at End of Fiscal Year

Number

Average

Reporting Amount ($)

Sinkin~ Funds Bond Funds All other Funds

50

22,468

16

39,131

152

88,780

Table 10: Average Utility Revenues and Expenditures

M-H-4 FY 1990

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

Type of Utility System

Revenues

Number

Avera~e

Reporting Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer Electric supply Gas supply
Airport Transit Other enterprise funds

125

30,123

5

61, 762

1 0

*0

0

0

4

6.348

124

34,863

9

33,906

4

25,300

0

0

0

0

5

4,372

Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

Reportin~ Reported ($) Operations

Employee benefits Gross salaries and wages Total personnel expenditures

36

8,935

137

26,640

137

28,988

3.5% 40.1% 43.6%

* Data withheld, only one jurisdiction reporting.

Table'12: Ranking of Revenues by Source

Source
Total Revenues 1 Water and sewer system revenues 2 Local option sales tax 3 State intergovernmental revenues 4 Franchise payment taxes 5 Insurance premiums 6 Real and personal property taxes 7 Alcoholic beverage taxes 8 Interest earnings on investments 9 Federal intergovernmental revenues 10 Fines, forfeitures and court fees 11 Business and occupation taxes 12 Electric supply system revenues 13 All additional revenues 14 Garbage/trash collection fees 15 Hotel/motel tax 16 Special purpose sales taxes 17 Rents and royalties 18 Public utilities taxes 19 Local intergovernmental revenues 20 Alcoholic beverage licenses 21 Parking facilities and meters 22 Motor vehicle taxes 23 Gas supply system revenues 24 Receipts sale of materials 25 Receipts sale of real property 26 FIFA, penalties, interest, cost 27 Other enterprise funds 28 Building permits 29 Fire service subscription fees 30 Intangible taxes 31 Other licenses, permits and fees 32 Other service charge revenues 33 Other excise and special use taxes 34 Mobile home taxes 35 Parks and recreation charges 36 Cemetery fees 37 Railroad eQuipment taxes 38 Landfill fees 39 Special assessments 40 Airport revenues 41 Ambulance charges 42 Hospital charges 43 Public transit revenues

Amount ($)
17,955,961 3,765,344 2,796,022 2,118,391 1,263,772 1,261,788 1,111,781 977,777 889,683 597,818 333,460 316,664 308,812 299,318 251,449 235,306 221,852 169,208 149,205 142,570 118,926 115,614 112,419 104,544 90,102 41,441 28,002 25,393 24,371 12,910 11,860 11,524 11,122 8,910 7,969 7,719 6,656 4,498 1,230 531
o
o o
o

M-H-5 FY 1990
Percent of Total Revenues
100.00% 20.97% 15.57% 11.80% 7.04% 7.03% 6.19% 5.45% 4.95% 3.33% 1.86% 1. 76% 1.72% 1.67% 1.40% 1. 31% 1.24% 0.94% 0.83% 0.79% 0.66% 0.64% 0.63% 0.58% 0.50% 0.23% 0.16% 0.14% 0.14% 0.07% 0.07% 0.06% 0.06% 0.05% 0.04% 0.04% 0.04% 0.03% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00%

M-H-6 FY 1990

Table 13: Ranking of Expenditure Cate~ories

Expenditure Category

Amount ($ )

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system 2 General administration 3 Police department 4 Streets and drainage 5 Construction (non-utility) 6 Other expenditures 7 Garba~e/trash collection 8 Fire department 9 General insurance 10 Parks and recreation 11 Financial administration 12 Electric supply system 13 Community development 14 General government buildings 15 Gas supply system 16 Parking facilities and meters 17 Garbage & trash disposal (landfill) 18 Building inspection and re~ulation 19 Natural resources 20 Libraries 21 Other enterprise funds 22 Municipal court 23 Public health 24 Public welfare and social services 25 Purchase of land, eQuipment 26 Jail 27 Payments to other hospitals 28 Education (general government) 29 Ambulance service 30 Airport system 31 Municipal hospital 32 Public transit system

14,445,453 4,322,992 3,138,426 1,490,412 1,117,206 579,632 52.2,021 507,744 489,911 442,855 345,595 .~ 316,945 305,154 259,351 153,422 101,201 96,410 65,519 45,728 44,664 40,326 21,861 18,264 6,376 5,095 4,544 2,991 500 200 108
o o o

100.00% 29.93% 21.73% 10.32% 7.73% 4.01% 3.61% 3.51% 3.39% 3.07% 2.39% 2.19% 2.11% 1.80% 1.06% 0.70% 0.67% 0.45% 0.32% 0.31% 0.28% 0.15% 0.13% 0.04% 0.04% 0.03% 0.02% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

APPENDIX A: DATA CATEGORIES
Appendix A is a list of revenue, expenditure, debt and asset items requested of local governments by the DCA financial survey. In effect, Appendix A is an outline of that survey, from which the data in this report were derived. Using this Appendix the reader will better understand the structure oflocal government finances used in this report and the terminology employed.

MUNICIPAL GENERAL REVENUES

Property Taxes Real and personal property taxes FIFA, penalties, interest and cost Public utilities taxes Motor vehicle taxes Mobile home taxes Intangible taxes (regular and recording) Railroad equipment tax
Sales Taxes Local option sales tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotellmoteltax Franchise payments taxes Other excise and special use taxes
Licenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees
Intergovernmental Revenues, by Type Payments in lieu of taxes General public purpose grants Road, street, and bridge funds (DOT contracts) Water/wastewater grants Solid waste grants Crime and corrections grants Community development block grants Public welfare grants Real estate transfer tax Other intergovernmental revenues

Intergovernmental Revenues, by Source State Other local governments Federal Federal general revenue sharing
Service Charge Revenues Parking facilities and meters Parks and recreation charges Ambulance charges Hospital charges Garbage/trash collection charges landfill fees Fire service subscription fees Cemetery fees Other service charges
Use of Money and Property Interest earnings on investments Receipts from sale of materials and surplus equipment Receipts from sale of real property Oand and buildings) Rents and royalities
Other revenues Special assessments All additional revenues
MUNICIPAL UTILITY REVENUES
By Purpose Water and sewer system Electric supply system Gas supply system

A-I

Appendix A. (Cont.)

Utility Revenues, by Purpose (Cont.) Airport Public transit system Other enterprise funds
By Type of Revenue Operating revenue Other revenue

Public Works (Cont.) Garbage/trash collection Garbage and trash disposal (landfill)
Education Expended by general government
Other Expenditures Other expenditures

MUNICIPAL GENERAL EXPENDITURES
Municipal Administration Financial administration General administration General government buildings General insurance
Courts Municipal court
Public Safety and Corrections Police department Jail Fire department
Community Development Community Development Building inspection and regulation Health and Human Services Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service
Leisure Services Parks and recreation Libraries
Public Works Streets and drainage Parking facilities Natural resources

MUNICIPAL UTILITY EXPENDITURES
By' Purpose Water and sewer system Electric supply system Gas supply system Airport Public transit system Other enterprise funds .
By Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense
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 Streetslroadslhighways Multi-purpose

A -2

Appendix A. (Cont.)

Bond Debt, by Purpose (Cont.) Parks and recreation facilities Other
Debt Issued, Retired, Interest Paid, and Amount Outstanding at End of Year
Revenue bonds General obligation bonds Other long-term debt Short-term debt

CASH AND INVESTMENT ASSETS HElD AT END OF YEAR
Cash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities Other Securities
By Type Sinking funds Bond funds Held in other funds

A -3

APPENDIX B. INDEX TO MUNICIPALITIES AND POPULATION GROUPS

Population data are preliminary counts for 1990 obtained from the Bureau of the Census, Department of Commerce. These data are provided by the Census Bureau for demographic uses by government agencies and other private concerns.

JURISDICTION

1990 POPULATION

1. ABBEVIILE 2. ACWORm 3. ADAIRSVILLE 4. ADEL 6. ADRIAN 6. AlLEY 7. ALAlIO 8. ALAPAHA II. ALBANY 10. ALDORA 11. ALLENHURST 12. ALLENTOWN 13. ALMA 14. ALPHARE'ITA 16. ALSTON 16. ALTO 17. AJmBOSE 18. AMERICUS Ill. ANDERSONVILLE 20. ARABI 21. ARAGON 22. ARCADE 23. ARGYLE 24. ARLINGTON 26. ARNOLDSVILLE 26. ASHBURN 27. ATHENS 28. A11.ANTA 211. ATTAPULGUS SO. AUBURN 31. AUGUSTA S2. AUSTELL 33. AVALON 34. AVERA 36. AVONDAlEESTATES 36. BACONTON 37. BAINBRIDGE 38. BALDWIN SIl. BALLGROUND 40. BARNESVIlLE 41. BARTOW 42. BARWICK 43. BAXLEY 44. BELLVILLE
46. BERKELEYLAKE 46. BERLIN 47. BETHLEHEM 46. BETWEEN 49. BlBBCITY 60. BISHOP 61. BLACKSHEAR 62- BLA1RSVILLE 63. BLAKELY 64. BLOOMINGDALE 66. BLUERIDGE
66. BLUFFTON 67. BLY'mE 68. BOGART 611. BOSTON 60. BOSTWICK 61. BOWDON 62- BOWERSVILLE 63. BOWMAN 64. BRASELTON

llO7 4,6111 2,131 6,093
616 6711 865 812 78,122 127 6114 273 3,66S 13,002 160 661 288 16,612 277 4SS llO2 697 206 1,613 276 4,827 46,734 394,017 S80 3,1S1l 44,6Sll 4,173 169 216 2,209 623 10,712 1,4S1l llO6 4,747 2112 S86 3,841 192 7111 460 S48
82 li97 158 3,263 664 6,6116 2,271 1,336 138 300 1,018 1,Sll6 S07 1,981 311 7111 418

RESPONDED GROUP TO SURVEY

G

Y

E

Y

F

Y

D

Y

G

Y

G

Y

G

Y

G

Y

A

Y

H

Y

G

Y

H

Y

E

Y

C

Y

H

Y

G

Y

H

Y

C

Y

H

Y

H

Y

G

Y

G

Y

H

Y

F

Y

H

Y

E

Y

B

Y

A

Y

H

Y

E

Y

B

Y

E

Y

H

Y

H

Y

F

Y

G

Y

C

Y

F

Y

G

Y

E

Y

H

Y

H

Y

E

Y

H

Y

G

Y

H

Y

H

Y

H

Y

G

Y

H

Y

E

Y

G

Y

D

Y

F

Y

F

Y

B

Y

H

Y

F

Y

F

Y

H

Y

F

Y

B

N

G

Y

B

Y

JURISDICTION

1990 POPULATION

66.
66.
67. 68. 611. 70. 71. 72. 73. 74. 76. 76. 77. 78. . 711.
80. 81. 82.
83. 84. 86. 86.
87. 88. SIl. 110. Ill. 82. 113. 114. 116. 116. 97. 98. 119. 100. 101. 102.
lOS.
104. 106. 106. 107. 108. 109. 110. 111. 112. 113. 114. 116. 116. 117. 118. 1111. 120. 121. 122. 123. 124. 126. 126. 127. . 128.

BRASWElL BREKEN BR1N9ON BRONWOOD BROOKLET BROOKS BROXTON BRUNSWICK BUCHANAN BUCKHEAD BUENAVlSTA BUFORD Bun.ER BYROMVILLE BYRON CADWELL CAIRO CALHOUN CAMAK CAllILLA CANON CANTON CARL CARLTON CARNESVILLE CARROLLTON CARTERSVD..LE CAVESPRING CECIL CEDARTOWN CENn:RVllLE CEN'DlALHATCHEE CHAMBLEE CHATSWOR11I CHAUNCEY CHESTER CHICKAMAUGA CLARKESVIlLE CLARKSTON CLAXTON CLAYTON CLERMONT CLEVELAND CLIMAX COBBTOWN COCHRAN COHUTTA COlBERT COLEMAN COlLEGEPARK COlLINS COLQUITT COWMBUS COMER COMMERCE CONCORD CONYERS COOLIDGE CORDELE CORINTH CORNELIA COVINGTON CRAWFORD CRAWFORDVIlLE

247 4,366
2S8 613 1,013
328 1,211 16,433 1,00II
176 1,472 8,771 1,673
462 2,276
458 11,036 7,136
220 6,008
737 4,817
26S 282 614 16,0211 12,036 ll60 376 7,978 3,261
SOl
7,668 2,866
312 1,072 .2,149 1,161 6,386 2,464 1,613
402 1,663
226 SS8 4,3110 629 443 137 20,467 628 1,1191 1711,278 llSll 4,108 211 7,380 610 10,321 136 3,2111 10,026 6114 677

B-1

RESPONDED GROUP TO SURVEY

H

Y

E

Y

H

Y

G

Y

F

Y

H

Y

F

Y

C

Y

F

Y

H

Y

F

N

D

y.

F

Y

H

Y

F

Y

H

Y

D

Y

D

Y

H

Y

D

Y

G

Y

E

Y

H

Y

H

Y

G

Y

C

Y

C

Y

G

Y

H

Y

D

Y

E

Y

H

Y

D

Y

E

Y

H

Y

F

Y

F

Y

F

Y

D

Y

F

Y

F

Y

H

Y

F

Y

H

Y

H

Y

E

Y

G

N

H

Y

H

Y

C

Y

G

Y

F

Y

A

Y

G

Y

E

Y

H

Y

D

Y

G

Y

C

Y

H

Y

E

Y

C

Y

G

Y

G

Y

APPENDIX B. INDEX TO MUNICIPALITIES AND POPULATION GROUPS

JURISDICTION

1990 POPULATION

129. CUlLODEN 130. CUMJofING 131. CUSSETA 132. CU'IHBERT 133. DACULA 134. DAHLONEGA 136. DAISY 136. DALLAS 137. DALTON 138. DAlIASCUS 139. DANIELSVILLE 140. DANVILLE 141. DARIEN 142. DASHER 143. DAVISBORO 144. DAWSON 146. DAWSONVILLE 146. DEARING 147. DECATUR 148. DEEPSTEP 149. DEMOREST 160. DENTON 161. DESOTO 162. DEXTER 163. DILLARD 164. DOERUN 166. DONALSONSVllLE 166. DOOLING 167. DORAVILLE 168. DOUGLAS 1611. DOUGLASVIlLE 160. DUBLIN 161. DUDLEY 162. DULUTH 163. DUPONT 164. EASTDUBLIN 166. EASTElLLJAY 166. EASTMAN 167. EASTPOINT 168. EATONTON 169. EDGEHILL 170. OlSON 171. ELBERTON 172. ELLAVILLE 173. ELLENTON 174. ELLLJAY 176. EMERSON 176. ENIGMA 177. EPHESUS 178. E'roN 179. EUBARLEE 180. FAIRBURN 181. FAJR)(OUNT 182. FAYETI'EVlLLE 183. FI17.GERALD 184. FLEMINGl'ON 186. FLOVILLA 186. FLOWERYBRANCB 187. FOLKSTON 188. FORESTPARK 189. FORSY'l1I 1110. FORTGAINES 1111. FORTVALLEY Il12. FRANKLIN 1113. FRANKLINSPRINGS 194. rr.OGLETHORPE 196. FUNSTON 1116. GAINESVILLE 197. GARDENClTY

242 2,828 1,107 3,730 2,217 3,086
138 2,810 21,761
290 318 480 1,783
0 407 6,296 467 647 17,336 111 1,088 336 268 476 199 899 2,761
28 7,626 10,464 11,636 16,312
430 9,029
177 2,624
303 6,163 34,402 4,737
22 1,182 6,682 1,724
227 1,178 1,201
611 324 316 860 4,013 667 6,827 8,612 279 602 1,261 2,286 16,926 4,268 1,248 8,198 876 476 6,880 248 17,886 7,410

RESPONDED GROUP TO SURVEY

H

Y

E

Y

F

Y

E

Y

F

Y

E

Y

H

Y

E

Y

C

Y

H

Y

H

Y

H

Y

F

Y

H

Y

B

Y

D

Y

B

Y

G

N

C

Y

B

Y

F

Y

B

Y

B

Y

B

Y

H

Y

G

Y

E

Y

H

Y

D

Y

C

Y

C

Y

C

Y

H

Y

D

Y

H

Y

E

Y

H

Y

D

Y

B

Y

E

Y

H

Y

F

Y

D

Y

F

Y

H

Y

F

Y

F

Y

G

Y

H

Y

H

Y

G

Y

E

Y

G

Y

D

Y

D

Y

H

Y

G

Y

F

Y

F

Y

C

Y

E

Y

F

Y

D

Y

G

Y

H

Y

D

Y

H

Y

C

Y

D

Y

JURISDICTION

1990 POPULATION

198. 199. 200. 301. 202. 203. 204. 206. 306. 307. 308. 209. 210. 211. 212. 213. 214. 216. 216. 217. 218. 219. 230. 221. 222. 223. 224. 226. 226. 227. 228. 229. 230. 231. 232. 233. 234. 236. 236. 237. 238. 239. 240. 241. 242. 243. 244. 246. 246. 247. 248. 249. 260. 261. 262. 263. 264. 2&6. 2&6. 267. 268. 269. 260. 261. 262. 263. 264. 2&6. 2&6.

GARFIElD GAY GENEVA GEORGE'roWN GIBSON GILLSVILLE GIRARD GLENNVILLE GLENWOOD GOODHOPE GORDON GRANTVILLE GRAY GRAYSON GREENSBORO GREENVILLE GRIFFIN GROVETOWN GUMBRANCH GUYTON HAGAN HAHIRA HAMILTON HAMPI'ON HAPEVILLE HARALSON HARLEM HARRISON HARTWELL HAWKINSVIlLE
HAZLEHVRST
HELEN HELENA HEPHZIBAH HIAWASSEE HlGGSTON HILLTONlA HINESVIlLE HIRAM HOBOKEN HOGANSVILLE HOILVSPRINGS HOMELAND HOMER HOMERVILLE HOSCHTON HULL IDEAL ILA IRONCITV IRWINTON IVEY JACKSON JACKSONVILLE JAKIN JASPER JEFFERSON JEFFERSONVILLE JENKINSBURG JERSEY JESUP JONESBORO JUNCTlONCITV KENNESAW KEYSVILLE KINGSLAND KINGSTON KITE LAFAYE1TE

2&6 133 182 1113 679 113 196 3,676 881 181 2,468 1,180 2,189 629 2,860 1,167 21,347 3,696 291 740 787 1,363 464 2,694 6,483 139 2,199 414 4,666 3,627 4,202
300 1,266 2,466
647 274 402 21,603 1,389 440 2,976 2,406 1181 742 2,660 642 166 664 297 603 641 1,063 4,076 128 137
I,m
2,763 1,646
213 149 8,968 3,636 182 8,936 284 4,699 616 297 6,313

B-2

RESPONDED GROUP TO SURVEY

H

Y

H

Y

H

Y

G

Y

G

Y

H

Y

H

N

E

Y

G

Y

H

Y

F

Y

F

Y

F

Y

G

Y

E

Y

F

Y

C

Y

E

Y

H

Y

G

Y

G

Y

F

Y

H

Y

E

Y

D

Y

H

Y

F

Y

H

Y

E

Y

E

Y

E

Y

H

Y

F

Y

F

Y

G

Y

H

Y

H

Y

C

Y

F

Y

H

Y

E

Y

F

Y

G

Y

G

Y

E

Y

G

Y

H

Y

G

Y

H

Y

G

Y

G

Y

F

Y

E

Y

H

Y

H

Y

F

Y

E

Y

F

Y

H

Y

H

Y

D

Y

E

Y

H

Y

D

Y

H

Y

E

Y

G

Y

H

Y

D

Y

APPENDIX B. INDEX TO MUNICIPALITIES AND POPULATION GROUPS

JURISDICT10N

1990 POPULATION

267. 268. 269. 270. 271. 272273. 274. 275. 276. 277. 278. 279. 280. 281. 282283. 284. 285. 285. 287. 288. 289. 290. 291. 292. 293. 294. 295. 295. 287. 298. 299. 300. 301. 302. 303. 304. 305. 305. 307. 308. 309. 310. 311. 312. 313. 314. 315. 316. 317. 318. 319. 320. 321. 322323. 324. 326. 326. 327. 328. 329. 330. 331. 332. 333. 334. 336.

LAGRANGE LAKEClTY LAKELAND LAKEPARK LAVONIA LAWRENCEVILLE LEARY LEESBURG LENOX LESLIE LEXINGTON LILBURN LILLY LINCOLNTON LINWOOD LlTHONlA LOCUS1UJlOVE LOGANVILLE LONEOAK LOQKOU'J')fOUNTAlN LOUlSVlLLE LOVEJOY LUDOWICI LULA LUlfBERClTY LUKPK1N LtmiERSVILLE LYERLY LYONS KACON IfADISON MANASSAS MANCHESTER MANSFIELD IfARlETTA IfARSHAILVILLE MARTIN MAXEYS KAYSVILLE MCCAYSVULE MCDONOUGH
MCINTYRE MCRAE MEANSVILLE MEIGS MENLO IfETI'ER IfIDVIlLE MIDWAY MILAN KILLEDGEVllLE IfILLEN IflLNEll MINEBAUILUFF Krt'CHE1L MOLENA MONROE MONn.:ZUllA MONTlCEUO MON'l1lOSE MORELAND MOJIGAN MORGANTON MORROW MORVEN MOULTRIE MOUNTAlNClTY MOUNTAlNPARK MOUNTAlRY

25,597 2,733 2,467 liOO 1,840 16,848 701 1,462 783 445 230 9,301 138 1,476 342 2,448 1,681 3,180 161 1,636 2,429 764 1,291 1,018 1,429 1,250 741 493 4,502
106,612 3,483 123 4,104 341
44,129 1,457 243 180 728 1,065 2,929 552 3,007 250 1,120 538 3,707 620 863 1,066
17,m 3,1108 321 153 181 439 9,759 4,506 2,289 117 366 252 295 5,168 536
14,865 784 554 643

RESPONDED GROUP TO SURVEY

B

Y.

E

Y

F

Y

G

Y

F

Y

C

Y

G

Y

F

Y

G

Y

H

Y

H

Y

D

Y

H

Y

F

Y

H

Y

F

Y

F

Y

E

Y

H

Y

F

Y

F

Y

G

Y

F

Y

F

Y

F

Y

F

Y

G

Y

H

Y

E

Y

A

Y

E

Y

H

N

E

Y

H

Y

B

Y

F

Y

H

Y

H

Y

G

Y

F

N

E

Y

G

Y

E

Y

H

Y

F

Y

G

Y

E

Y

G

Y

G

Y

F

Y

C

Y

E

Y

H

N

H

Y

H

Y

H

Y

D

Y

E

Y

F

Y

H

Y

H

Y

H

Y

H

Y

D

Y

G

Y

C

Y

G

Y

G

Y

G

Y

JURISDICTION

1990 POPULATION

336. MOUNTVERNON 337. IfTZION 338. NAHUNTA 339. NASHVILLE 340. NAYLOR 341. NELSON S42. NEWBORN 343. NE'WINGTON 344. NEWNAN 346. NEWTON 346. NICHOLLS 347. NICHOLSON 348. NORCROSS 349. NORMANPARK 350. NORTHHlGHSHOALS 351. NORWOOD 352. NUNEZ 353. OAKPARK 354. OAKWOOD 356. OCHLOCKNEE 356. OCILLA 357. OCONEE 358. ODUM 359. OGLETHORPE 360. OUVER 361. OIfAHA 362. OMEGA 363. ORCHARDHILL 364. OXFORD 365. PALMETTO 356. PARRO~ 367. PATl'ERSON 368. PAVO 369. PAYNEClTY 370. PEACHTREECITY 371. PEARSON 372. PELHAM 373. PEIfBROKE 374. PENDERGRASS 375. PERRY 376. PINEHURST 377. PINELAKE 378. PINEMOUNTAlN 379. PINEVIFW 380. PITTS 381. PLAINS 382. PLAlNVILLE 383. POOLER 384. PORTAL 385. PORTERDAlE 386. PORTWENTWORnI 387. POULAN 388. POWDERSPRINGS 389. PRESTON 390. PULASKI 391. QUITMAN 392. RANGER 393. RAYCITY 394. RAYLE 396. REBECCA 396. REGlll'JER 397. REIDSVILLE 3911. REIIERTON 399. RENTZ 400. RESACA 401. RESTHAVEN 402. REYNOWS 403. RHINE 404. RICEBORO

1,914 511
1,049 4,782
111 4lI6 404 319 12,497 703 1,003 IiS6 5,947 711 268 238 135 269 1,464 588 3,182 234 388 1,302 242 116 912 239 1,945 2,612 140 626 774 192 19,027 1,714 3,869 1,/i03 298 9,462 388 810 875 594 214 716 231 4,463 522 1,278 4,012 962 6,893 388 264 5,292 153 803 107 148 196 2,469 463 364 410 176 1,166 466 746

B-3

RESPONDED GROUP TO SURVEY

F

Y

G

Y

F

Y

E

Y

H

Y

H

Y

H

Y

H

Y

C

Y

G

.y

F

Y

G

Y

D

Y

G

Y

H

Y

H

Y

H

N

H

Y

F

Y

G

Y

E

Y

H

Y

H

Y

F

Y

H

Y

H

Y

G

Y

H

Y

F

Y

E

Y

H

Y

G

Y

G

Y

H

Y

C

Y

F

Y

E

Y

F

Y

H

Y

D

Y

H

y

G

Y

G

Y

G

Y

H

Y

G

Y

H

Y

E

Y

G

Y

F

N

E

Y

G

Y

D

Y

H

Y

H

Y

D

Y

H

N

G

Y

H

Y

H

Y

H

Y

F

Y

H

Y

H

Y

H

N

H

Y

F

Y

H

Y

G

Y

APPENDIX B. INDEX TO MUNICIPALITIES AND POPULATION GROUPS

JURISDICTION

1990 POPULATION

RESPONDED GROUP TO SURVEY

JURISDICTION

1990 POPULATION

RESPONDED GROUP TO SURVEY

406. 406. 407. 408. 409. 410. 411. 412. 413. 414. 416. 416. 417. 418. 4111. 420. 421. 422. 423. 424. 426. 426. 427. 428. 429. 430. 431. 432. 433. 434. 436. 436. 437. 438. 4311. 440. 441. 442443. 444. 446. 446. 447. 448. 449. 460. 461. 462. 463. 464. 466. 466. 467. 468. 468. 480. 461. 462. 463. 484. 466.
...466.
467. 468.
470.

RICHLAND RICIDIONDHILL IlIDDLEVlLLE RINCON RINGGOLD RIVERDALE JUVERSIDE ROBERTA ROCHE1LE IIOClOlART BOCKYFORD ROME ROOPVILlE R08SV1LLE ROSWELL ROYSTON RUSSELL RUTLEDGE SALECITY SANDERSVILLE SANTACLAUS SARDIS SASSER SAVANNAH llCOTI.AND SCREVEN SENOIA SHADYDALE SHARON SHARPSBURG lIHELLMAN SHILOH SILOAM SKYVALU:Y SMrnIV1LLE SMYRNA SNELLVILlE SOClALCIRCLE SOPERTON SPARKS SPARTA SPRINGFIELD ST.MARYS STAPLETON STATESBORO STA'JHA)( STILLJo(ORE STOCKBRIDGE STONE MOUNTAIN SUGARHILL SUMMERTOWN SUMMERVILlE SUMNER SUNNYSIDE SURBENCY SUWANEE SWAINSBORO SYCAMORE SYLVANIA SYLVESTER TALBOTTON TALKINGIlOCK TALlAPOOSA TALLULAHFALLS TALMO TARRYTOWN

1,&68 2,aM
711 2,697 1,676 11,359
74 939 1,610 3,356 197 30,326 248 3,601 47,lI23 2,768 871 669 324 6,290 154 1,116 336 137,660 244 819 966 180
94 224 1,162 329 329 187 804 30,1181 12,084 2,766 2,797 1,206 1,710
1,416 8,187
330 16,854
1,360 616
3,359 6,494 4,667
163 6,026
209 216 263 2,412 7,361 417 2,871 6,702 1,046
62 2,806
147 189 130

F

Y

E

Y

H

Y

E

Y

F

Y

D

Y

H

Y

G

Y

F

Y

E

Y

H

Y

B

Y

H

Y

E

Y

B

Y

E

Y

G

N

G

Y

H

Y

D

Y

H

Y

F

Y

H

Y

A

Y

H

Y

G

Y

G

Y

H

Y

H

Y

H

Y

F

Y

H

Y

H

Y

H

Y

G

Y

B

Y

C

Y

E

Y

E

Y

F

Y

F

Y

F

Y

D

Y

H

Y

C

Y

F

Y

G

Y

E

Y

D

Y

E

Y

H

Y

D

Y

H

Y

H

N

H

Y

F

Y

D

Y

H

Y

E

Y

D

Y

F

Y

H

Y

E

Y

H

Y

H

Y

H

Y

471. 472473. 474. 476. 476. 477. 478. 4711. 480. 481. 482. 483. 484. 486. 486. 487. 488. 489. 490. 491. 492. 493. 494. 496. 496. 497. 4118. 4119. 600. 601. 602. 603. 604. 606. 606. 607. 608. 609. 610. 611. 612. 613. 614. 616. 616. 617. 618. 619. 620. 621. 622. 623. 624. 626. 626. 627. 628. 629. 630. 631. 632. 633. 634. 636. 636.

TAYLOHSVIlLE TEMPLE TENNILlE THEllOCK mOMAll'roN mOMASVIlLE mOMSON muNDERBOLT TIFTON TIGER TIGNALL TOCCOA TOOMSBORO TRENTON TRION TUNNELHILL TURIN TWlNCITY TYBEEISLAND TYRONE TYTY UNADIlLA UNlONCITY UNlONPOINT UVALDA VALDOSTA VARNELL VERNONBURG VIDALIA VIENNA VlLLARICA WACO WADLEY WAU:SKA WALHUTGROVE WALmOURVILlE WAIUlSPRINGS WARNERROBINS WARRENTON WARWICK WASffiNGTON WA1KJNSVILLE WAVERLYHALL WAYCROSS WAYNESBORO WESTON ViES'I1'OINT WHIGHAM WHITE WHITEPLAINS WHln:SBURG WILLACOOCHEE WILLIAMSON WINDER WINTERVILLE WOODBINE WOODBURY WOODLAND WOODSTOCK WOODVILLE WOOLSEY WRENS WIlIGHTSVILU: YATESVILLE YOUNGHARRlS ZEBULON

2611 1,870 1,562
88 11,127 17,467 6,862 2,786 14,216
301 711 8,266 617 1,994 1,861 970 189 1,466 2,842 2,724 679 1,620 8,376 1,763 661 39,806 368
74 11,078 2,708
6,642 461
2,473 700 468
2,024 407
43,726 2,066 601 4,279 1,600 769 16,410 6,701 42 3,671 606 642 286 643 1,206 296 7,373 876 1,212 1,429 662 4,361 416 120 2,414 2,331 409 604 1,036

H

Y

F

Y

F

Y

H

N

D

Y

C

Y

D

Y

E

Y

C

Y

H

Y

G

Y

D

Y

G

Y

F

Y

F

Y

G

Y

H

Y

F

Y

E

Y

E

Y

G

Y

F

Y

D

Y

F

Y

G

Y

B

Y

H

Y

H

Y

C

Y

E

Y

D

Y

H

Y

F

Y

G

Y

H

Y

F

Y

H

Y

B

Y

F

Y

G

Y

E

Y

F

Y

G

Y

C

Y

D

Y

H

Y

E

Y

G

Y

G

Y

H

Y

G

Y

F

Y

H

Y

D

Y

G

Y

F

Y

F

Y

G

Y

E

Y

H

Y

H

Y

F

Y

F

Y

H

Y

G

Y

F

Y

IN ACCORDANCE WITH PRACTICES OFTHE BUREAU OF THE CENSUS, THE CONSOLIDATED GOVERNMENTOF MUSCOGEE COUNTY\COLUMBUS IS SURVEYED AS A liUNlCIPAL GOVERNMENT.

B-4

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32108 03944 8694

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