Georgia local government finances, fiscal planning guide. Municipal version, 1991-1992

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Georgia

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Local Government Finances,

Fiscal Planning Guide

1991-1992 Municipal Version

Georgia Department of Community Affairs
April 1992

ECEIVE
MAY 1 3 19
DOCUMENTS
UGA UBRARIE

GEORGIA LOCAL GOVERNMENT FINANCES, FISCAL PLANNING GUIDE 1991-1992 MUNICIPAL VERSION
Georgia Department of Community Affairs
Office of Government Information 1200 Equitable Building
100 Peachtree Street N.W. Atlanta, Georgia 30303 (404) 656-3879
An Equal Opportunity Emplo yer

Table of Contents

Introduction

1

Municipal Financial Highlights: FY 1991

3

Using this Report

6

Group Population Ranges

9

Glossary of Terms . . . . .

10

Population Group Tables

All Municipalities

12

Group A

19

Group B

26

Group C

33

Group D

40

Group E

47

Group F

54

Group G

61

Group H

68

Appendix A: Data Categories

75

Appendix B: Index to Municipalities

and Population Groups

.

79

1

Introduction
The Fiscal Planning Guide contains data collected from municipalities in Georgia through the 1991 Report of Local Government Finances. The Guide is useful to local elected officials and staff as an aid in understanding the complexities of municipal finances in the state. Local officials can examine the finances of their government in comparison with the finances of other jurisdictions of similar size. Comparisons can provide officials with insights into how their governments are operating in contrast with other local governments.
The information used to prepare the report was collected through a comprehensive survey of every county and municipal government in the state. The project surveys only general purpose local governments. Excluded from the survey are such entities as school boards and independent authorities. The survey has been the basis of a decade-old cooperative agreement between the State of Georgia and the U.S. Bureau of the Census. The Census Bureau receives the data each year for inclusion in its nationwide reports on local government.
The annual survey of local government finances obtains data for the most recent fiscal year (which ended between July 1 and the following June 30) of each local government. Data in this report is for the local fiscal year which ended between July 1, 1990 and June 30, 1991. For that reason, the data reported does not conform to a specific 12-month calendar period, since governments have differing fiscal years. In addition, governments are not required to use audited data in responding to the survey. Therefore, a degree of caution must be used when analyzing and interpreting 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.
Readers of this report, who have used the Fiscal Planning Guides in the past, will note that the formats of the individual tables have been changed from past years. Rather than placing emphasis on the total amounts reported, the tables now emphasize the average and per capita amounts reported. Local officials and other users of previous editions suggested that average amounts and per capita amounts are more useful measures for comparative purposes. The amounts reported are now "true" average and per capita amounts. The average amounts are actual averages for only those governments reporting data for specific items. The per capita amounts are determined by dividing the data by the populations of the governments reporting the item.
Copies of the Fiscal Planning Guides are available from the Department of Community Affairs upon request.
1

Those wishing to obtain printouts of the comparison tables containing data for specific jurisdictions may request the materials from DCA.
To obtain either a copy of the report or a printout, please contact: Lynn Thornton, Director
Georgia Department of Community Affairs Office of Government Information 1200 Equitable Building 100 Peachtree Street, NW Atlanta, Georgia 30303 (404) 656-3879
2

Municipal Financial Highlights: FY 1991
(Interpreted from Municipal Totals Tables 1 through 9)
Revenues
Average general revenues for the 519 municipalities responding to the 1991 survey amounted to $2.7 million. However, average revenues ranged from $136 million for cities in population group A to $96,000 for those cities of less than 500 persons in population group H.
Per ~apita general revenues for Georgia's municipalities in FY 1991 amounted, to $552.
Average revenues from local property taxes for cities in FY 1991 totalled almost $715,000 or $148 per capita. Average revenues from real and personal property taxes contributed over 85% towards this amount.
Revenues from sales taxes amounted to an average of $617,000, or $110 per capita. Revenues from special purpose sales taxes amounted to an average of $312,000 for those municipalities levying the tax.
Service charge revenues contributed an average of $528,000 to municipal coffers while average revenues from excise and special use taxes added an additional $514,000.
Expenditures
Average general expenditures for municipalities in FY 1991 totalled over $2.5 million, topping $500 per capita. Average expenditures for public safety amounted to $962,000 or $194 per capita. Average expenditures for police departments amounted to $810,000 while average expenditures for municipal fire departments totalled $414,000. Per capita spending for police departments amounted to $125 and $70 for fire departments. Average expenditures for highways, streets and drainage amounted to $245,000 while average amounts for administration purposes topped $479,000.
Average spending for construction amounted to almost $666,000 while spending for equipment and land averaged $244,000. Per capita spending for construction equaled $60 while spending for equipment and land totalled $38 per capita.
3

Debt
During the year, 25 cities issued an average of $6 million in new revenue bond debt while ten cities issued an average of $3.7 million in general obligation debt.
At the end of the year over half of the cities reported outstanding revenue bond debt averaging over $4.9 million. Outstanding general obligation debt, held by 78 cities, averaged $3.7 million at the end of FY 1991.
Cash and Investment Assets
Almost 500 municipalities held cash assets in the form of "oth er funds", averaging $2.2 million or $426 per capita. Sinking funds were held by half of all municipalities, averaging slightly over $1 million or $145 per capita. Less than 100 cities held funds in the form of bond funds, averaging, however, $2.2 million.
Revenues and Expenditures of Local Utility Systems
Almost 85% of all cities reported revenues and expenditures from water and sewer systems, with average expenditures exceeding average revenues by $100,000. Average revenues for municipal electric systems exceeded average expenditures by $1.9 million. Municipal gas supply revenues also exceeded expenditures by an average of $400,000. Average expenditures for municipal transit systems were almost three times the average revenues reported for those systems.
Personnel Costs
Average personnel costs for cities reached 70% of spending for current operations, averaging $1.9 million for all cities.
Overview of Per Capita Revenue and Expenditure Items
Per capita revenues from municipal electric supply systems topped $900 in FY 1991, accounting for 37% of all municipal per capita revenues. In fact, the top four per capita revenue line items, all utility systems, (electric, gas, water and sewer, and airports) accounted for almost 67% of all municipal per capita revenues. Real and personal property taxes, totalling $129 per capita, accounted for just over 5% of all municipal per capita revenues in FY 1991.
4

The same four utility systems claimed over 56% of all municipal per capita expenditures. Per capita spending for electric systems topped $750 per capita in the year, almost 29% of all per capita expenditures.- Spending for water and sewer systems accounted for over 10% of all per capita spending. Expenditures for debt service, composed of debt retirement and interest costs, amounted to $170 per capita in the year, over 6% of per capita spending. During the year, spending for police departments reached almost $125 per capita, less than 5% of total per capita spending.
5

Using this Report
Comparing Local Finances
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 through H ).
STEP 2. Next, examine the set of data tables for the jurisdiction's size group.
Each municipal size group has a set of tables. Group tables have coded pagination in the upper right hand corner of the page. For example, M-D-3 means Municipal-population
Group !1. third ~ 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 information about how to request specific printouts).
Second best option:
Compile the data from your copy of the DCA finance survey, as completed in 1991 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.
6

A Word About the Tables
* Table 1 contains data on general revenues.
* Table 2 provides data on general operating expenditures.
* Table 3 contains information on capital expenditures.
* Table 4 provides information on the amount of debt issued and retired
during the year, the amount of debt outstanding at the end of the year, and the amount of interest paid on debt.
* Table 5 presents information on the amount of cash and investment
assets held at the end of the year.
* Table 6 has information about utility finances.
* Table 7 provides data on the amount of personnel costs.
* Table 8 presents a detailed listing of all revenue sources in per capita
rank order.
* Table 9 provides a per capita ranking for detailed expenditures.
The yardsticks used (per capita and average amount) 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 neither goals, nor are they recommended levels to achieve.
Each set of tables is preceded by a brief profile of that group, such as the number of municipalities in the group, population range, and total population of the group.
The ''Fine Print"
Questions may arise as to the definition or use of a particular term. Because local governments in Georgia are not required to conform to a "standar d chart of accounts," they do not necessarily use the same terminology, which can cause problems in reports such as this. 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.
7

Second, a Glossary is included. 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 Report of Local Government Finances 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.
8

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 71 100 95 164 519

Population ranges are based upon 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.

9

Glossary of Terms
General Items
Average Amount ($): Total amount reported by Group divided by the number of jurisdictions reporting the item (r at her than the total number of jurisdictions in the Group).
Enterprise Funds: All fund activities of the government that are selfsupporting. 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 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 the jurisdictions reporting that amount.
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.
10

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 8
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 8.
Other Charges: Service charges not listed elsewhere in Table 8.
Other Licenses: Licenses not listed elsewhere in Table 8.
Other Miscellaneous Revenue: All revenue not listed elsewhere In Table 8.
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.
Terms used in Table 9
County Hospital DHR Health Grants Public Health
Regarded as separate expenditure categories for purposes of Table 9.
Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed elsewhere in Table 9.
Water/System: Includes water and/or sewer systems.
11

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

Total 519 All
2,575,036

M-T-1 FY 1991

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($ )

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

2,740,239
714,986 611 ,565 103,420

552.30
148.06 129.19
18.87

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

617,040 570,481
0 311 ,712

110.71 101.63
0.00 69.18

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

513,911 150,107 166,048 344,625 202,119
47,870

102 .62 22.66 31. 05 18.34 40 .64 4.94

Licenses, Permits and Fees

170 ,997

33.64

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

352,986 156,802
0 234,755 126,094

71.14 29 .78
0.00 20.90 46.50

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

528,165 22 ,864
125 ,380 341,895

106.45 4.61
22.57 68.91

Other Revenues

54,694

12 .41

12

M-T-2 FY 1991

Table 2. General Operating Expenditures by Category

Category

Average Amount ($)

Per Capita Amount ($)

Total General Operating
Administration Financial administration General administration General government buildings General insurance
Public Safety and Corrections Police department Jail Fire department
Courts
Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants
Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
Highways, Streets and Drainage Highways and streets Drainage
Leisure Services Parks and recreation Libraries

2 ,516,962
479,376 210,949 326,872 138,613
95,841
962 ,282 810,258 260,286 414 ,181
121,411
26,766 1,261,774
11,358 39,953 67 ,931 198,184
o
194,906 117,606
23,977 257,506
81,131
245,181 289,904 140,283
165,042 284 ,424
30 ,439

501.63
96.62 21.92 63.07 12.27 19.76
193.95 124.81
18 .27 69.66
9.66
5.39 27.09
4.33 4.02 6.25 7.57 0.00
39.28 6.55
10.00 43.49 12.57
49.42 49.77
6.61
33.26 34.75
5.77

13

M-T-3 FY 1991

Table 2. General Operating Expenditures by Category (C on t .)

Category

Average Amount ( $)

Per Capita Amount ( $)

Education (non-school board)
Community Development Building inspection/regulation Community development
Other General Operating

710,275
78,372 118,683 302,215
914,695

121.71
15.80 7.34
16.23
76.30

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ( $)

Total Equipment, Land & structures Total Construction 1. Municipal hospital (Land) 2. General government building ( Con s t . 3. Natural resources (Land) 4. Highways and streets (Const.) 5. Libraries (Const.) 6. Parks and recreation ( Con s t .) 7. Garbage disposal - landfill (Land ) 8. Police department (Const. ) 9. Police department ( La n d) 10. Parks and recreation ( La n d ) 11. Highways and streets (Land) 12. Drainage (Const.) 13. Garbage and trash collection (Land) 14. Fire department (Land) 15. Garbage disposal - landfill (Const.

243,806 665,844 174,630 588,522
86,578 298,876
7,757 228,898 166,739 248,133
62,996 100,038
57,291 130,802
80,670 51,213 195,377

Per Capita Amount ( $)
37.97 58 .92 45.46 31. 76 18.42 18.07 16.12 10.83
7.82 7.63 7.26 6.29 6.01 5.66 4.89 4.75 4.17

14

M-T-4 FY 1991

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita Number Amount ($) Reporting

Issued During Fiscal Year

Revenue bonds

6,061,400

295.29

25

General obligation bonds

3,706,560

58 .11

10

other long-term debt

441,220

49.45

82

Short-term debt

327,380

64.81

81

Retired During Fiscal Year Revenue bonds General obligation bonds other long-term debt Short-term debt

177,020

23.73

283

176,370

9.01

86

37,950

6.08

173

329 ,830

65 .30

93

outstanding at End of Year Revenue bonds General obligation bonds other long-term debt Short-term debt

4,926,100

682.35

295

3,749,180

180.14

78

693,570

115.24

198

227,290

57.30

77

Interest Paid on Debt During Year

Revenue bonds

329,270

44.46

289

General obligation bonds

205,740

10.15

83

Other long-term debt

47,830

7.84

173

Short-term debt

18,030

3.81

104

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

1,012,090 2,187,590 2,205,880

144.69 127.80 425.72

Number Reporting
285 92
487

15

M-T-5 FY 1991

Table 6: Average Revenues and Expenditures from Local utility Systems

(Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system )

Type of utility System

Revenues

Number

Average

Reporting Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer

440

1,108,130

Electric supply

53

8,140,850

Gas supply

80

1,867,510

Airport

15

10,643,590

Public transit

7

841,280

Other enterprise funds

31

1,432,850

438

1,331,560

57

6,246,390

82

1 ,501,560

18

9,596,610

7

2 ,240,040

31

1,662,300

Table 7. Average Personnel Expenditures for Current Operations

Category

As % of Average Amount Current
Reported ($) Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

365,650 1,604,510 1,862,340

9.9% 58.9% 70.0%

16

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues

2,422.38

1. Electric supply system

907.99

2. Gas supply system

265.40

3. Water and sewer system

231.34

4. Airport

220.06

5. Real and personal property taxes

129.19

6. Local option sales tax

101.63

7. Special purpose sales tax

69.18

8 . Other enterprise funds

55.41

9. Federa~ intergovernmental revenues

46.43

10. Franchise payments taxes

40.64

11. Garbage and trash collection charges

40.42

12. Insurance premiums tax

31. 05

13. State intergovernmental revenues

29.78

14. Business license and occupational taxes

24.81

15. Fines, forfeits and court fees

24.21

16. Alcoholic beverage taxes

22.66

17. Interest earnings on investments

22.57

18. Other local intergovernmental revenues

20.90

19. Hotel/motel tax

18.34

20. Public utilities taxes

13.61

21. Public transit system

11. 75

22. All additional revenues

11. 57

23. Other service charges

9.74

24. Motor vehicle taxes

9.56

25. Hospital charges

7.77

26. Alcoholic beverage taxes

5.70

27. Fire service subscription fees

5.04

28. Landfill fees

5.01

29. Parks and recreation charges

4.97

30. Other excise and special use taxes

4.94

31. Ambulance charges

4.81

32. Building permits

4.54

33. Intangible taxes (regular and recording)

4.52

34. Receipts from sale of real property

2.99

35. Rents and royalties

2.61

36. FIFA, penalties, interest and cost

2.59

37. Receipts from sale of materials

1. 89

38. Special assessments

1. 82

39. Other licenses, permits and fees

1. 68

40. Cemetery fees

1. 46

41. Parking facilities and meters

1. 21

42. Mobile home taxes

0.40

43. Railroad equipment tax

0.19

M-T-6 FY 1991
Percent of Per Capita
Revenues
100.0% 37.48% 10.96%
9.55% 9.08% 5.33% 4.20% 2.86% 2.29% 1.92% 1.68% 1. 67% 1. 28% 1. 23% 1. 02% 1.00% 0.94% 0.93% 0.86% 0.76% 0.56% 0.49% 0 .48% 0.40% 0.39% 0.32% 0.24% 0.21% 0.21% 0.21% 0.20% 0.20% 0.19% 0.19% 0.12% 0.11% 0.11% 0.08% 0.08% 0.07% 0.06% 0.05% 0.02% 0.01%

17

M-T-7 FY 1991

Table 9. Ranking of Per Capita Expenditures by Type

Percent of

Per Capita

Per Capita

Category

Amount ($) Expenditures

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

Total Per Capita Expenditures

2,624.84

100.0%

1. Electric supply system

750.14

28.58%

2. Water and sewer system

276.65

10.54%

3. Airport

235.69

8.98%

4. Gas supply system

218.60

8.33%

5. Debt service costs

170.38

6.49%

6. Police department

124.81

4.75%

7. Education

121.71

4.64%

8. Other expenditures

76.30

2.91%

9. Fire department

69.66

2.65%

10. Other enterprise funds

64.48

2.46%

11. General administration

63.07

2.40%

12. Construction (non-utility)

58.92

2.24%

13. Highways and streets

49.77

1.90%

14. Garbage and trash collection

43.49

1. 66%

15. Purchase of equipment, land

37.97

1.45%

16. Parks and recreation

34.75

1. 32%

17. Public transit system

32.24

1.23%

18. County or municipal hospital

27.09

1.03%

19. Financial administration

21.92

0.84%

20. General insurance

19.76

0.75%

21. Jail

18.27

0.70%

22. Community development

16.23

0.62%

23. Garbage and trash disposal (landfill)

12.57

0.48%

24. General government buildings

12.27

0.47%

25. Natural resources

10.00

0.38%

26. Municipal court

9.66

0.37%

27. Ambulance service

7.57

0.29%

28. Building inspection and regulation

7.34

0.28%

29. Drainage

6.61

0.25%

30. Parking facilities and meters

6.55

0.25%

31. Public welfare and social services

6.25

0.24%

32. Libraries

5.77

0.22%

33. Payments to other hospitals

4.33

0.16%

34. Public health

4.02

0.15%

18

Municipal Group -

A

= Number Reporting =

5

Population Range 50,000 and Above

= 1990 Population

895,589

M-A-1 FY 1991

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($)

Total G ~neral Revenues

135,846,971

Property Taxes Real and personal property taxes All other property taxes

37,596,895 32,745,197
4,851,697

758 .42
209.90 182.81
27.09

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

22,623,374
22,623,374
o o

126.30 126.30
0.00 0.00

Excise and Special Use Taxes

21,759,166

Alcoholic beverage taxes

4,211,960

Insurance premiums taxes

6,149,737

Hotel/motel taxes

4,551,606

Franchise payments taxes

8,486,789

Other excise/special purpose taxes

282,163

121.48 23.52 34.33 25 .41 47.39 2.05

Licenses, Permits and Fees

9,750,701

54.44

Intergovernmental Revenues State State DHR health grants other local funds Federal funds

20,713,441
6,384,049
o
5,064,632 9,264,759

115.64 35.64 0.00 28.28 51. 72

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

23,403,394 1,217,036 5,032,890
14,674,478

130.66 6.79
28.10 81.93

Other Revenues

2,478,989 19

13 .84

M-A-2 FY 1991

Table 2. General Operating Expenditures by Category

Category

Average Amount ($)

Per Capita Amount ($)

Total General Operating

126,746,735

Administration Financial administration General administration General government buildings General insurance

19,946,913 4,280,878
12,079,464 2,812,729 2,227,314

Public Safety and Corrections Police department Jail Fire department

48,625,815 27,560,018
5,203,686 16,902,849

Courts

2,900,634

Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants

1,705,485
4,904,141
o
1,016,550
502,661
1,601,414
o

Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)

7,493,892
o
o
9,071,957
590,819

Highways, Streets and Drainage Highways and streets Drainage

10,635,149 9,914,714 900,545

Leisure Services Parks and recreation Libraries

8,364,673
8,364,674
o

707.62
111.36 23.90 67.44 14.84 18.36
271.47 153.87
26.38 94.37
16.19
9.52 27.35
0.00 5.67 3 .17 8.93 0.00
41.84 0.00 0.00
47.87 4.59
59.38 55.35
7.18
46.70 46.70
0.00

20

M-A-3 FY 1991

Table 2. General Operating Expenditures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Education (non-school board)

o

Community Development

4,088,495

Building inspection/regulation 1,423,553

Community development

2,664,942

Other General Operating

22,985,676

0.00
22.83 7.95
14.88
128.33

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment, Land & structures
Total Construction 1. Highways and streets (Const. ) 2. Highways and streets (Land) 3. Garbage disposal - landfill (Land) 4. Police department (Land) 5. Garbage and trash collection (Land) 6. Fire department (Land) 7 . Garbage disposal - landfill (Const. 8. Parks and recreation (Land) 9. Drainage (Land) 10. Parks and recreation (Const.) 11. Drainage (Const.) 12. General government building (Const. 13. Jail (Land) 14. Police department (Const.) 15. Fire department (Const.)

7,723,249 4,768,630 1,551,995 1,335,549
931,506 954,428 925,065 889,330 504,917 342,631 148,777 147,510
66,322 85,178 145,083 45,133 26,395

Per Capita Amount ($)
40.75 38.03 11.00
7.05 5.20 5.04 4.88 4.69 2.82 1. 81 1.16 1. 03 0.62 0 .60 0.51 0.42 0.25

21

M-A-4 FY 1991

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Average

Per Capita

Number

Category

Amount ($)

Amount ($) Reporting

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

Issued During Fiscal Year

Revenue bonds

18,210,000

114.95

2

General obligation bonds

5,000,000

18.81

2

other long-term debt

2,503,240

15.80

2

Short-term debt

4,000,000

51.20

1

Retired During Fiscal Year

Revenue bonds

5,956,670

29.15

4

General obligation bonds

1,707,700

9.53

5

Other long-term debt

143,400

1. 09

3

Short-term debt

150,400

1. 93

1

Outstanding at End of Year

Revenue bonds

206,118,530

1,008.57

4

General obligation bonds

21,509,000

120.08

5

Other long-term debt

5,075,850

38.55

3

Short-term debt

5,095,210

65.22

1

Interest Paid on Debt During Year

Revenue bonds

13,658,220

66.83

4

General obligation bonds

1,300,170

7.26

5

Other long-term debt

218,470

1. 66

3

Short-term debt

5,420

0.07

1

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

69,574,400 21,717,730 114,523,650

293.62 106.27 639.38

Number Reporting
3
4
5

22

M-A-5 FY 1991

Table 6: Average Revenues and Expenditures from Local utility Systems

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type ,o f utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures Number Average Reporting Amounts

Water and sewer Electric supply Gas supply Airport Public transit Other enterprise funds

3

58,958,910

1

*

1

*

3

50,579,570

3

1,185,720

4

7,985,770

3

63,844,080

1

*

1

*

3

54,768,730

3

2,092,650

4

9,211,190

* - Data withheld, only one jurisdiction reporting

Table 7. Average Personnel Expenditures for Current Operations

Category

As % of Average Amount Current
Reported ($) Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

9,349,900 71,937 ,720 79,439,150

5 .9% 56.8% 62.7%

23

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues

2,258 .35

1. Electric supply system

682.94

2 . Water and sewer system

290.10

3. Airport

262.18

4. Real and personal property taxes

182.81

5 . Gas supply system

140.87

6. Local option sales tax

126.30

7 . Other enterprise funds

63.69

8 . Federal intergovernmental revenues

51.72

9 . Garbage and trash collection charges

50.05

10. Franchise payments taxes

47.39

11. Business license and occupational taxes

39.20

12. State intergovernmental revenues

35 .64

13. Insurance premiums tax

34.33

14. Other local intergovernmental revenues

28.28

15. Interest earnings on investments

28 .10

16. Hotel/motel tax

25.41

17. Fines, forfeits and court fees

23.77

18. Alcoholic beverage taxes

23.52

19. Public utilities taxes

23.01

20. Other service charges

15.26

21. All additional revenues

12.86

22. Public transit system

9.77

23. Motor vehicle taxes

8.67

24. Intangible taxes (regular and recording)

7.93

25. Alcoholic beverage taxes

6.72

26. Building permits

6.69

27. Ambulance charges

4.40

28. FIFA, penalties, interest and cost

4.03

29. Fire service subscription fees

3.95

30. Rents and royalties

3.01

31. Landfill fees

2.96

32. Receipts from sale of materials

2.81

33. Other licenses, permits and fees

2.15

34. Other excise and special use taxes

2.05

35. Parks and recreation charges

1 .81

36. Receipts from sale of real property

1.36

37. Special assessments

1. 23

38. Cemetery fees

0.75

39. Parking facilities and meters

0.29

40. Mobile home taxes

0.27

41. Railroad equipment tax

0.07

42. Hospital charges

0.00

43 . Special purpose sales tax

0.00

M-A-6 FY 1991
Percent of Per Capita
Revenues
100.0% 30.24% 12.85% 11.61%
8.09% 6.24% 5.59% 2.82% 2.29% 2.22% 2.10% 1.74% 1.58% 1. 52% 1. 25% 1. 24% 1.13% 1. 05% 1. 04% 1. 02% 0.68% 0.57% 0.43% 0.38% 0.35% 0.30% 0.30% 0.19% 0.18% 0.17% 0.13% 0.13% 0.12% 0.10% 0.09% 0.08% 0.06% 0.05% 0.03% 0.01% 0.01% 0.00% 0.00% 0.00%

24

M-A-7 FY 1991

Table 9. Ranking of Per Capita Expenditures by Type

Category

Per Capita Amount ($)

Total Per Capita Expenditures 1. Electric supply system 2. Water and sewer system 3. Airport 4. Police department 5. Gas supply system 6. Other expenditures 7. Debt ~e rv i c e costs 8. Fire department 9. Other enterprise funds 10. General administration 11. Highways and streets 12. Garbage and trash collection 13. Parks and recreation 14. Purchase of equipment, land 15. Construction (non-utility) 16. County or municipal hospital 17. Jail 18. Financial administration 19. General insurance 20. Public transit system 21. Municipal court 22. Community development 23. General government buildings 24. Ambulance service 25. Building inspection and regulation 26. Drainage 27. Public health 28. Garbage and trash disposal (landfill) 29. Public welfare and social services 30. Education 31. Libraries 32. Natural resources 33. Parking facilities and meters 34. Payments to other hospitals

2,428.68 639.05 314.14 283.90 153.87 131.27 128.33 117.51 94.37 73.46 67.44 55.35 47.87 46.70 40.75 38.03 27.35 26.38 23.90 18.36 17.25 16.19 14.88 14.84 8.93 7.95 7.18 5.67 4 .59 3.17 0.00 0.00 0.00 0.00 0.00

Percent of Per Capita Expenditures
100 .0% 26.31% 12.93% 11. 69%
6.34% 5.40% 5.28% 4.84% 3.89% 3.02% 2.78% 2.28% 1.97% 1.92% 1.68% 1.57% 1.13% 1. 09% 0.98% 0.76% 0.71% 0.67% 0.61% 0.61% 0.37% 0.33% 0.30% 0.23% 0.19% 0.13% 0.00% 0.00% 0.00% 0.00% 0.00%

25

Municipal Group -

B

Number Reporting =

10

= Population Range 25,000 - 49,000

= 1990 Population

387,263

M-B-1 FY 1991

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($)

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

18,274,002
4,904,110 4 ,001 ,401
902,708

471. 88
126.64 103.33
23.31

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

4,575,930 3 ,922,426
o
2,287,266

119.33 102.29
0.00 54.17

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

3,361,837 672 ,083
1 ,098 ,373 319,405
1,405,976 352,394

86.81 17.35 28.36
8.44 37.29
9.01

Licenses, Permits and Fees

1,007 ,696

26.02

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

2,018,866
452,305
o
760,169
882,408

52.13 11.68
0.00 19.91 38.33

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

3,778,341 113 ,925
1,359,001 2,086,911

97.57 2.94
35.09 53.89

Other Revenues

218,503 26

5.64

M-B-2 FY 1991

Table 2. General Operating Expenditures by Category

Category

Average Amount ($)

Per Capita Amount ($)

Total General Operating

17,787,588

Administration Financial administration General administration General government buildings General insurance

3,669,052 698,770
2,185,407 451,389 760,821

Public Safety and Corrections Police department Jail Fire department

7,334,550 4,375,584
349,541 3,171,227

Courts

223,375

Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants

136,737
o
o
93,758
94,970
247,479
o

Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)

1,247,736
96,724
o
1,540,076 736 ,685

Highways, Streets and Drainage Highways and streets Drainage

1,404,414 1,547,513
116,529

Leisure Services Parks and recreation Libraries

1,336,391 1,215,570
201,369

459.32
94.74 18.91 56.43 11.94 18.91
189.39 112.99
8.16 83.57
5.72
3.53 0.00 0.00 3.35 2.66 6.69 0.00
32.22 2.40 0.00
41.74 20.50
36.27 39.47
3.76
34.51 31. 39
5.90

27

M-B-3 FY 1:)91

Table 2. General Operating Expenditures by Category (Cant.)

Category

Average Amount ($)

Per Capita Amount ($)

Education (non-school board)

6,345,478

Community Development

1,000,274

Building inspection/regulation

258,659

Community development

938,977

Other General Operating

1,056,480

247.90
25.83 6.49
24.90
28.23

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment, Land & structures
Total Construction 1. General government building (Canst. 2. Police department (Canst.) 3. Highways and streets (Canst.) 4. Parks and recreation (Land) 5. Parks and recreation (Canst.) 6. Garbage disposal - landfill (Land) 7. Garbage disposal - landfill (Canst. 8. Police department (Land) 9. Highways and streets (Land) 10. Fire department (Land) 11. Garbage and trash collection (Land) 12. Drainage (Land) 13. Fire department (Canst.) 14. Drainage (Canst.) 15. General government buildings (Land)

2,135,874 4,049,872 3,786,460
810,875 1,003,927
793,402 631,657 487,797 283,911 232,193 163,045 148,513 128,222 108,009
86,641 60,044 37,148

Per Capita Amount ($)
55.15 106.10 109.39
31.68 26.97 21. 04 18.94 13.17 11. 09
6.16 4.28 4.05 3.47 2.84 2.70 1.60 0.96

28

M-B-4 FY 1991

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita

Number

Amount ($) Reporting

Issued During Fiscal Year

Revenue bonds

17,934,150

514.18

3

General obligation bonds

9,300,000

210.75

1

other long-term debt

921,590

24.89

2

Short-term debt

2,075,000

74.21

2

Retired During Fiscal Year

Revenue bonds

1,274,290

32.91

10

General obligation bonds

287,560

7.26

9

Other long-term debt

193,560

5.52

2

Short-term debt

2,075,000

74.21

2

outstanding at End of Year

Revenue bonds

19,053,810

492.01

10

General obligation bonds

11,545,000

291.84

8

Other long-term debt

2,120,250

55.87

3

Short-term debt

o

0.00

o

Interest Paid on Debt During Year

Revenue bonds

1,289,160

33.29

10

General obligation bonds

619,700

15.65

9

Other long-term debt

59,450

1.70

2

Short-term debt

80,880

2.89

2

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

2 ,196,540 6,111,560 10,745,070

58.26 156.10 277.46

Number Reporting
9 8
10

29

M-B-5 FY 1991

Table 6: Average Revenues and Expenditures from Local utility Systems

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of utility System

Revenues

Number

Average

Reporting Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer Electric supply Gas supply Airport
Public transit Other enterprise funds

10

8,566,190

3

36,961,630

2

9,448,390

1

*

3

772,710

5

1,625,770

10

9,359,310

3 25,509,390

2

5,703,570

1

*

3

3,132,790

5

1,815,140

* - Data withheld, only one jurisdiction reporting

Table 7. Average Personnel Expenditures for Current Operations

Category

As % of Average Amount Current
Reported ($) Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

2,779,210 11,274,160 15,156,760

14.1% 63.4% 85.2%

30

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues

2,382.71

1. Electric supply system

1,064.89

2 . Gas supply system

272.59

3. Water and sewer system

221.20

4. Airport

149.70

5. Real and personal property taxes

103.33

6 . Local option sales tax

102.29

7 . Special purpose sales tax

54.17

8 . other enterprise funds

38.62

9. Federal intergovernmental revenues

38.33

10. Franchise payments taxes

37.29

11. Interest earnings on investments

35.09

12. Garbage and trash collection charges

30.21

13. Insurance premiums tax

28.36

14. Fines, forfeits and court fees

22.46

15. Business license and occupational taxes

20.39

16. other local intergovernmental revenues

19.91

17. Public transit system

19.21

18. Alcoholic beverage taxes

17.35

19. State intergovernmental revenues

11.68

20. Motor vehicle taxes

11.14

21. Landfill fees

9.41

22. Public utilities taxes

9.21

23. Ambulance charges

9.02

24. Other excise and special use taxes

9.01

25. Hotel/motel tax

8.44

26. Alcoholic beverage taxes

7.74

27. Parks and recreation charges

5.58

28. All additional revenues

5.25

29. Intangible taxes (regular and recording)

3.21

30. Cemetery fees

2.45

31. Building permits

2.43

32. Receipts from sale of real property

2.11

33. Parking facilities and meters

2.02

34. other service charges

1.74

35. Other licenses, permits and fees

1. 64

36. FIFA, penalties, interest and cost

1. 54

37. Rents and royalties

1. 32

38. Receipts from sale of materials

1.12

39. Special assessments

0.81

40 . Fire service subscription fees

0.24

41. Mobile home taxes

0.13

42. Railroad equipment tax

0.08

43. Hospital charges

0.00

M-B-6 FY 1991
Percent of Per Capita
Revenues
100.0% 44.69% 11.44%
9.28% 6.28% 4.34% 4.29% 2.27% 1.62% 1.61% 1.57% 1. 47% 1. 27% 1.19% 0.94% 0.86% 0.84% 0.81% 0.73% 0.49% 0.47% 0.39% 0.39% 0.38% 0.38% 0.35% 0.32% 0.23% 0.22% 0.13% 0.10% 0.10% 0.09% 0.08% 0.07% 0.07% 0.06% 0.06% 0.05% 0.03% 0.01% 0.01% 0.00% 0.00%

31

M-B-7 FY 1991

Table 9. Ranking of Per Capita Expenditures by Type

Category

Per Capita Amount ($)

Total Per Capita Expenditures 1. Electric supply system 2. Education 3. Water and sewer system 4. Debt service costs 5. Gas supply system 6. Airport 7. Police department 8. Construction (non-utility) 9. Fire department 10. Public transit system 11. General administration 12. Purchase of equipment, land 13. Other enterprise funds 14. Garbage and trash collection 15. Highways and streets 16. Parks and recreation 17. Other expenditures 18. Community development 19. Garbage and trash disposal (landfill) 20. Financial administration 21. General insurance 22. General government buildings 23. Jail 24. Ambulance service 25. Building inspection and regulation 26. Libraries 27. Municipal court 28. Drainage 29. Public health 30. Public welfare and social services 31. Parking facilities and meters 32. County or municipal hospital 33. Natural resources 34. Payments to other hospitals

2,522.93 734.94 247.90 241.68 173.43 164.55 144.08 112.99 106.10 83.57 77.87 56.43 55.15 43.12 41.74 39.47 31. 39 28.23 24.90 20.50 18.91 18.91 11.94 8.16 6.69 6.49 5.90 5.72 3.76 3.35 2.66 2.40 0.00 0.00 0.00

Percent of Per Capita Expenditures
100.0% 29.13%
9.83% 9.58% 6.87% 6.52% 5.71% 4.48% 4.21% 3.31% 3.09% 2.24% 2.19% 1.71% 1.65% 1.56% 1. 24% 1.12% 0.99% 0.81% 0.75% 0.75% 0.47% 0.32% 0.27% 0.26% 0.23% 0.23% 0.15% 0.13% 0.11% 0.10% 0.00% 0.00% 0.00%

32

Municipal Group -

C

= Number Reporting

29

= Population Range 10,000 - 24,999

= 1990 Population

448,857

M-C-1 FY 1991

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($)

Total ~eneral Revenues
Property Taxes Real and personal property taxes All other property taxes

7,580,446
2,200,294 1,887,200
313,094

489.76
142.16 127.75
14.41

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

1,461,776
1,245,397
o
1,038,617

94.77 80.74
0.00 68.48

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

1,534,415 341,573 450,524 200,153 575,530 129,043

99.14 21.88 29.11 12.41 37.18
7.78

Licenses, Permits and Fees

428,395

27.68

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

466,336
226,949
o
213,141 70,345

30.13 14.66
0.00 14.14 15.96

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

1,741,259 69,338
267,368 1,217,383

112.50 4.48
17.53 78.65

Other Revenues

196,3'89

16.14

33

M-C-2 FY 1991

Table 2. General Operating Expenditures by Category

Category

Average Amount ($)

Per Capita Amount ( $)

Total General Operating
Administration Financial administration General administration General government buildings General insurance
Public Safety and Corrections Police department Jail Fire department
Courts
Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants
Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
Highways, Streets and Drainage Highways and streets Drainage
Leisure Services Parks and recreation Libraries

6,724,828
1,320,774 380,342 816,441 110,257 301,550
2,632,528 1,758,002
117,585 1,007,726
36,295
77,205
o o
24,108 208,767 119,754
o
740,509 248,559
o
682 ,597 229,010
657 ,489 656,355
76,582
578,425 554,826
82,615

434.48
85.33 24 .51 52.75
7.21 18 .94
170.08 113 .58
6.84 62.73
2.28
4.99 0.00 0.00 1. 74 12.61 6.66 0.00
47.84 14.94
0.00 44.79 14.42
42.48 42.50
4.95
37.37 36 .00
5.21

34

M-C-3 FY 1991

Table 2. General Operating Expenditures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Education (non-school board)

1,784,584

Community Development Building inspection/regulation Community development

206,834 119,877 164,271

Other General Operating

458,147

131.09
13.36 7.85
10.42
28.98

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment, Land & structures
Total Construction 1. Drainage (Const.) 2. Parks and recreation (Const.) 3. Highways and streets (Const.) 4 . Police department (Land)
- 5 . Garbage disposal landfill (Land)
6. Police department (Const.)
7 . Garbage disposal - I andfi 11 (Const.
8 . Highways and streets (Land) 9 . Garbage and trash collection (Land) 10. Parks and recreation (Land) 11. Fire department (Land) 12. General government buildings (Land) 13. Drainage (Land) 14. General government building (Const. 15. Jail (Land)

543,304 685,662 380,453 448,732 343,752 192,108 125,308 101,093 112,198
70,791 63,165 49,196 41,556 34,643 26,197 22,416
9,490

Per Capita Amount ($)
35.18 43.92 26.30 22.36 20.07 12.37
7.78 5.97 5.16 4.40 4.13 3.22 2.53 2.44 1.84 1. 79 0.56

35

M-C-4 FY 1991

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita

Number

Amount ($) Reporting

Issued During Fiscal Year

Revenue bonds

16,180,000

886.54

3

General obligation bonds

4,398,700

289.12

4

other long-term debt

988,490

61.58

6

Short-term debt

817,720

61. 39

5

Retired During Fiscal Year

Revenue bonds

255,590

16.55

19

General obligation bonds

154,630

9.90

16

other long-term debt

76,320

4.55

13

Short-term debt

1,901,900

121.07

8

outstanding at End of Year

Revenue bonds

8,635,680

550.09

17

General obligation bonds

4,265,880

273.66

16

other long-term debt

2,002,670

122.05

15

Short-term debt

624,580

46.16

5

Interest Paid on Debt During Year

Revenue bonds

452,780

29.32

19

General obligation bonds

211,590

13.69

16

other long-term debt

127,090

7.66

12

Short-term debt

56,960

3.63

8

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

831,590 3,110,840 6,337,620

51.09 182.74 409.46

Number Reporting
20 14 29

36

M-C-5 FY 1991

Table 6: Average Revenues and Expenditures from Local utility Systems

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of uti 1i ty ~S ys t em

Revenues

Number

Average

Reporting Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer Electric supply Gas supply Airport Public transit Other enterprise funds

23

3,321,670

8

16,217,860

12

3,639,720

3

306,670

1

*

2

1,243 ,400

23

3,992,530

8

14,655,710

12

3,343,350

3

406 ,490

0

0

2

1 ,099,190

* - Data withheld, only one jurisdiction reporting

Table 7. Average Personnel Expenditures for Current Operations

Category

As % of Average Amount Current
Reported (-$) Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

1,042,440 4,229,160 5,284,560

15.5% 62.9% 78 .6%

37

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues

2,273.43

1. Electric supply system

1,050.56

2 . Gas supply system

263.71

3. Water and sewer system

215.50

4. Real and personal property taxes

127.75

5 . Local option sales tax

80.74

6 . Special purpose sales tax

68.48

7. Other enterprise funds

67.63

8 . Garbage and trash collection charges

47.38

9. Franchise payments taxes

37.18

10. Insurance premiums tax

29.11

11. Fines, forfeits and court fees

22.30

12. Alcoholic beverage taxes

21.88

13. Business license and occupational taxes

20.61

14. Airport

18.32

15. Interest earnings on investments

17.53

16. Federal intergovernmental revenues

15.39

17. State intergovernmental revenues

14.66

18. Other local intergovernmental revenues

14.14

19. All additional revenues

14.06

20. Public utilities taxes

13.50

21. Parks and recreation charges

12.88

22. Landfill fees

12.83

23. Hotel/motel tax

12.41

24. Motor vehicle taxes

11.63

25. Receipts from sale of real property

11.11

26. Other excise and special use taxes

7.78

27. other service charges

7.62

28. Fire service subscription fees

6.11

29. Special assessments

6.05

30. Building permits

4.30

31. Alcoholic beverage taxes

3.58

32. Intangible taxes (regular and recording)

2.86

33. FIFA, penalties, interest and cost

2.36

34. Parking facilities and meters

2.30

35. Cemetery fees

2.22

36. Ambulance charges

1. 72

37. Rents and royalties

1. 37

38. Other licenses, permits and fees

0.96

39. Receipts from sale of materials

0.86

40. Public transit system

0.83

41. Mobile home taxes

0.78

42. Railroad equipment tax

0.44

43. Hospital charges

0.00

M-C-6 FY 1991
Percent of Per Capita
Revenues
100.0% 46.21% 11.60%
9.48% 5.62% 3.55% 3.01% 2.97% 2.08% 1.64% 1.28% 0.98% 0.96% 0.91% 0.81% 0.77% 0.68% 0.64% 0.62% 0.62% 0.59% 0.57% 0.56% 0.55% 0.51% 0.49% 0.34% 0.34% 0.27% 0.27% 0.19% 0.16% 0.13% 0.10% 0.10% 0.10% 0.08% 0.06% 0.04% 0.04% 0.04% 0.03% 0.02% 0.00%

38

M-C-7 FY 1991

Table 9. Ranking of Per Capita Expenditures by Type

Category

Per Capita Amount ($)

Total Per Capita Expenditures 1. Electric supply system 2. Water and sewer system 3. Gas supply system 4. Debt service costs 5. Educat~ion 6. Police department 7. Fire department 8. other enterprise funds 9. General administration 10. Garbage and trash collection 11. Construction (non-utility) 12. Highways and streets 13. Parks and recreation 14. Purchase of equipment, land 15. Other expenditures 16. Financial administration 17. Airport 18. General insurance 19. Parking facilities and meters 20. Garbage and trash disposal (landfill) 21. Public welfare and social services 22. Community development 23. Building inspection and regulation 24. General government buildings 25. Jai 1 26. Ambulance service 27. Libraries 28. Drainage 29. Municipal court 30. Public health 31. County or municipal hospital 32. Natural resources 33. Payments to other hospitals 34. Public transit system

2,471.19 949.37 259.02 242.24 206.38 131.09 113.58 62.73 59.79 52.75 44.79 43.92 42.50 36.00 35.18 28 .98 24.51 24.29 18.94 14.94 14.42 12.61 10.42 7.85 7.21 6.84 6.66 5.21 4.95 2.28 1. 74 0.00 0.00 0.00 0.00

Percent of Per Capita Expenditures
100.0% 38.42% 10.48%
9.80% 8.35% 5.30% 4.60% 2.54% 2.42% 2.13% 1. 81% 1. 78% 1. 72% 1. 46% 1. 42% 1.17% 0.99% 0.98% 0.77% 0.60% 0.58% 0.51% 0.42% 0.32% 0.29% 0.28% 0.27% 0.21% 0.20% 0.09% 0.07% 0.00% 0.00% 0.00% 0.00%

39

= Municipal Group -
NUh.~er Reporting
= Population Range = 1990 Population

D
45 5,000 - 9,999
319,926

M-D-l FY 1991

Table 1. General Revenues by Source

Source

Average Amount ($)

. Pe r Capita Amount ($)

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

3,025,265
747,134 645 ,042 102,092

425.53
109.54 98.78 10.77

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

661,467 533,880
0 565,024

94.82 76.53
0.00 88.97

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes other excise/special purpose taxes

652,630 163,972 198,627
68,720 267,327
8,711

91.80 22.97 27.94
9.29 37.60
1.08

Licenses , Permits and Fees

166 ,604

23.43

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

345 ,438 250,228
0 80,990 48,416

48.59 35.20
0.00 11.35 38.71

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

657,781 14,119 85,087
451,169

92.52 1. 99
11.98 63.46

Other Revenues

109,296

19.23

40

M-D-2 FY 1991

Table 2. General Operating Expenditures by Category

Category

Average Amount ($)

Per Capita Amount ($)

Total General Operating
Administration Financial administration General administration General government buildings General insurance
Public Safety and Corrections Police department Jail Fire department
Courts
Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants
Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
Highways, Streets and Drainage Highways and streets Drainage
Leisure Services Parks and recreation Libraries

2,670,907
614,636 103,681 449,136
41,629 170,679
1,075,720 796,718 21,687 360 ,338
21,623
16,552
o
500 17,533 61,430 14,139
o
277,893
o
78,295 282,559
93 ,917
327,743 326,868
45,786
154,812 156,901
50,216

375.68
86.45 14.36 63.17
5.80 23.54
151. 31 112.06
2.90 52.37
2.83
2.33 0.00 0.10 2.29 9.03 2.32 0.00
39.09 0.00 8.67
39.49 12.31
46.10 46.05
6.86
21.78 22.46
6.97

41

M-D-3 FY 1991

Table 2. General Operating Expenditures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Education (non-school board)
Community Development Building inspection/regulation Community development
Other General Operating

644,009
44,127 42,800 83,445
109,442

85.55
6.21 5.72 11.44
15.60

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment, Land & structures
Total Construction 1. General government building (Const. 2. Police department (Const.) 3. Natural resources (Land) 4. Parks and recreation (Const.)
5. Garbage disposal - landfill (Land) 6. Garbage disposal - landfill (Const.
7 . Highways and streets (Const.) 8 . Police department (Land) 9. Garbage and trash collection (Land) 10. Fire department (Land) 11. Highways and streets (Land) 12. General government buildings (Land)
13. Libraries (Land) 14. Parks and recreation (Land) 15. Drainage (Const.)

168,631 259,572 354,774 269,768 169,007 123,619
83,119 71,376 74,481 50,019 46,412 38,756 33,900 35,642 27,097 23,695 21,073

Per Capita Amount ($)
23.39 35.16 51. 84 28.82 18.71 15.47 10.65 10.00
9.96 6.94 6.11 5.24 4.60 4.51 3.31 3.19 2.94

42

M-D-4 FY 1991

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita Number Amount ($) Reporting

Issued During Fiscal Year

Revenue bonds

1,746,000

266.89

1

General obligation bonds

0

0.00

0

Other long-term debt

560,070

72.92

18

Short-term debt

412,640

57.56

16

;.-

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Short-term debt

96,380

13.77

34

71,610

9.84

13

37,750

5.17

26

444,190

61. 54

14

outstanding at End of Year

Revenue bonds

2,983,090

419.71

38

General obligation bonds

1,353 ,680

194.89

13

Other long-term debt

1,246,360

173.35

29

Short-term debt

292,580

42.54

9

Interest Paid on Debt During Year

Revenue bonds

193,220

27.19

38

General obligation bonds

93,770

13.16

14

Other long-term debt

137,860

19.08

26

Short-term debt

23,090

3.27

15

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

541,710 609,700 2,223,760

75.20 77.53 310.64

Number Report ing
35 12 41

43

M-D-5 FY 1991

Table 6: Average Revenues and Expenditures from Local utility Systems

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of utility System

Revenues

Number

Average

Reporting Amounts

Expenditures Number Average Reporting Amounts

Water and sewer

39

1 ,692,650

Electric supply

16

5 ,992,150

Gas supply

19

2,029,490

Airport

6

40 ,210

Public transit

0

0

Other enterprise funds

3

402,640

39

2,317,880

16

4,823,430

19

1,652,0 70

6

91,540

0

0

4

630,630

Table 7. Average Personnel Expenditures for Current Operations

Category

As % of Average Amount Current
Reported ($) Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

415,320 1 ,673,000 2,102,260

15.5% 62.6% 78.7%

44

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues

2,093.95

1. Electric supply system

859.40

2. Gas supply system

294.28

3. Water and sewer system

237.22

4. Real and personal property taxes

98.78

5 . Special purpose sales tax

88.97

6. Local option sales tax

76.53

7. Other enterprise funds

57.64

8 . Federal intergovernmental revenues

38.71

9. Franchise payments taxes

37.60

10. State jntergovernmental revenues

35.20

11. Garbage and trash collection charges

32.67

12. Landfill fees

28 .64

13. Fines, forfeits and court fees

28.19

14. Insurance premiums tax

27.94

15. Alcoholic beverage taxes

22.97

16. All additional revenues

18.85

17. Business license and occupational taxes

17.74

18. Interest earnings on investments

11.98

19. Other local intergovernmental revenues

11.35

20. Hotel/motel tax

9.29

21. Motor vehicle taxes

9.05

22. Public utilities taxes

6.41

23. Fire service subscription fees

5.57

24. Airport

5.41

25. Special assessments

4.57

26. Parks and recreation charges

4.10

27. Alcoholic beverage taxes

3.58

28. Building permits

3.42

29. Receipts from sale of real property

2.74

30. Rents and royalties

2.44

31. Ambulance charges

2.41

32. Other service charges

2.38

33. Intangible taxes (regular and recording)

1. 58

34. Cemetery fees

1.29

35. Receipts from sale of materials

1.13

3-6 . FIFA, penalties, interest and cost

1.10

37. Other excise and special use taxes

1. 08

38. Other licenses, permits and fees

0.97

39. Parking facilities and meters

0.41

40. Mobile home taxes

0.30

41. Railroad equipment tax

0.06

42. Hospital charges

0.00

43. Public transit system

0.00

M-D-6 FY 1991
Percent of Per Capita
Revenues
100.0% 41. 04% 14.05% 11.33%
4.72% 4.25% 3.65% 2.75% 1.85% 1.80% 1.68% 1. 56% 1.37% 1. 35% 1.33% 1.10% 0.90% 0.85% 0.57% 0.54% 0.44% 0.43% 0.31% 0.27% 0.26% 0.22% 0.20% 0.17% 0.16% 0.13% 0.12% 0.12% 0.11% 0.08% 0.06% 0.05% 0.05% 0.05% 0.05% 0.02% 0.01% 0.00% 0.00% 0.00%

45

M-D-7 FY 1991

Table 9. Ranking of Per Capita Expenditures by Type

Category

Per Capita Amount ($)

Total Per Capita Expenditures 1. Electric supply system 2. Water and sewer system 3. Gas supply system 4. Debt service costs 5. Police department 6. other enterprise funds 7. Education 8. General administration 9. Fire department 10. Highways and streets 11. Garbage and trash collection 12. Construction (non-utility) 13. General insurance 14. Purchase of equipment, land 15. Parks and recreation 16. other expenditures 17. Financial administration 18. Airport 19. Garbage and trash disposal (landfill) 20. Community development 21. Public welfare and social services 22. Natural resources 23. Libraries 24. Drainage 25. General government buildings 26. Building inspection and regulation 27. Jai 1 28. Municipal court 29. Ambulance service 30. Public health 31. Payments to other hospitals 32. County or municipal hospital 33. Parking facilities and meters 34. Public transit system

2,120.97 691.79 324.84 239.55 153.01 112.06 89.02 85.55 63.17 52.37 46.05 39.49 35.16 23.54 23.39 22.46 15.60 14.36 12.32 12.31 11.44 9.03 8.67 6.97 6.86 5.80 5.72 2.90 2.83 2.32 2.29 0.10 0.00 0.00 0.00

Percent of Per Capita Expenditures
100.0% 32.62% 15.32% 11.29%
7.21% 5.28% 4.20% 4.03% 2.98% 2.47% 2.17% 1. 86% 1.66% 1.11% 1.10% 1. 06% 0.74% 0.68% 0.58% 0.58% 0.54% 0.43% 0.41% 0.33% 0.32% 0.27% 0.27% 0.14% 0.13% 0.11% 0.11% 0.00% 0.00% 0.00% 0.00%

46

Municipal Group -
= Number Reporting = Population Range

E
71 2,500 - 4,999

1990 Population =

252,384

M-E-1 FY 1991

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($)

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

1,529,903
301,387 247,500
53,887

430 .39
87.59 74.78 12.81

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

376,544 296,882
0 311,803

106.85 84.71 0.00 83.11

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

344,850 89,183
106,794 65,381
143,731 5,751

97.01 24 .82 30.16 17 . 80 -
40.49 1. 86

Licenses, Permits and Fees

64,165

18.05

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

179,721 126,028
0 39,633 35,373

50.56 35.56
0.00 11.11 36.34

Service Charge Revenues Use of money and property
Interest earnings on investments All other service charges

305 ,662 13,345 44,696
228,212

85.99 3.75
12.52 64.20

Other Revenues

21,926

7.77

47

M-E-2 FY 1991

Table 2. General Operating Expenditures by Category

Category

Average Amount ($)

Per Capita Amount ($)

Total General Operating
Administration Financial administration General administration General government buildings General insurance
Public Safety and Corrections Police department Jail Fire department
Courts
Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants
Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
Highways, Streets and Drainage Highways and streets Drainage
Leisure Services Parks and recreation Libraries

1,306,907
318,592 72,650
239,634 40,208 75,247
486 ,353 381,408
25,666 117,454
9 ,501
6,240 49,659
o
8,584 14,414 31,370
o
150,357 36,715 12,209
149,287 70,050
203,123 213,862
23,253
63,825 63,447 20,134

367.66
89.63 20.86 67.23 10.95 20.81
136.82 107.39
6.83 32.98
2.53
1.76 17.36
0.00 2.40 4.02 9.93 0.00
42.30 12.61
3.86 42 .06 19.59
57.14 59.92
7.29
17 .96 17.74
5.57

48

M-E-3 FY 1991

Table 2. General Operating Expenditures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Educat ion (non-school board)
Community Development Building inspection/regulation Community development
Other General Operating

309,935
15,261 19,148 40 ,323
63,680

85.65
4.29 5 .34 11.68
17.97

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment, Land & structures
Total Construction 1. Parks and recreation (Const .) 2. Municipal hospital (Land) 3. Highways and streets (Const.) 4. General government buildings (Land) 5. Fire department (Land) 6. Garbage disposal - landfill (Land) 7. Garbage and trash collection (Land) 8. Highways and streets (Land) 9. Police department (Land) 10. Parks and recreation (Land) 11. Libraries (Land) 12. Garbage and trash collection (Const 13. Police department (Const.) 14. Fire department (Const.) 15. Drainage (Const.)

106,945 250,773 320,279 174,630 179,747
54,821 29,061 31,240 26,444 25,065 22,573 15,001 10,927 14,605 13,798 12,372
o

Per Capita Amount ($)
30.43 62.28 76 .41 45 .46 42.53 14.74
8.14 8.01 7.25 7.16 6.36 4.13 3.66 3.56 3.36 3.01 0.00

49

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

M-E-4 FY 1991

Table 4 . Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita

Number

Amount ($) Reporting

Issued During Fiscal Year

Revenue bonds

1,589,570

445.32

6

General obligation bonds

0

0.00

0

Other long-term debt

448,690

129.18

20

Short-term debt

273,950

80.50

14

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Short-term debt

57,290

15.91

58

18,950

5.47

17

63,950

17.83

36

164,400

49.70

16

Outstanding at End of Year

Revenue bonds

1,592,800

445.88

61

General obligation bonds

82,040

23.93

14

Other long-term debt

830,350

237.28

38

Short-term debt

237,980

70.45

13

Interest Paid on Debt During Year

Revenue bonds

107,350

30.30

58

General obligation bonds

5,520

1. 59

17

Other long-term debt

38,090

10.82

35

Short-term debt

29,050

8.60

19

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

240,170 576,400 832,570

67.46 162.87 235.12

Number Reporting
57 22 68

50

M-E-5 FY 1991

Table 6: Average Revenues and Expenditures from Local utility Systems

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of uti 1i ty -s y s t em

Revenues

Number

Average

Reporting

Amounts

Expenditures Number Average Reporting Amounts

Water and sewer

68

701,920

Electric supply

12

2,916,220

Gas supply

23

983,300

Airport

2

35,790

Public transit

0

0

other enterprise funds

4

54,840

68

933,760

12

2,421,110

23

797,880

3

31,010

0

0

2

135,530

Table 7. Average Personnel Expenditures for Current Operations

Category

As % of Average Amount Current
Reported ($) Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

161,980 760,390 907,670

11 .2% 58 .2% 69.5%

51

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues

1,898.97

1. Electric supply system

782.28

2. Gas supply system

270.12

3 . Water and sewer system

196.90

4. Local option sales tax

84.71

5 . Special purpose sales tax

83.11

6. Real and personal property taxes

74.78

7. Franchise payments taxes

40.49

8 . Federal intergovernmental revenues

36.34

9. State intergovernmental revenues

35.56

10. Garbage and trash collection charges

33.75

11. Insurance premiums tax

30.16

12. Fines, forfeits and court fees

25.48

13. Alcoholic beverage taxes

24 .82

14. Parking facilities and meters

18.17

15. Hotel/motel tax

17.80

16. Other enterprise funds

13.91

17. Business license and occupational taxes

12.65

18. Interest earnings on investments

12.52

19. Other local intergovernmental revenues

11.11

20. Public utilities taxes

9.79

21. Airport

9.77

22. Motor vehicle taxes

8.57

23. Parks and recreation charges

8.05

24. Ambulance charges

7.97

25. All additional revenues

7.48

26. Receipts from sale of real property

7.10

27. Landfill fees

4.99

28. Rents and royalties

4.52

29. Alcoholic beverage taxes

3.95

30. Fire service subscription fees

3.73

31. Special assessments

3 .23

32. Building permits

2.58

33. Other service charges

2.03

34. Intangible taxes (regular and recording)

1.87

35. Other excise and special use taxes

1. 86

36. Receipts from sale of materials

1. 75

37. Other licenses, permits and fees

1. 71

38. Cemetery fees

1. 52

39. FIFA, penalties, interest and cost

0.98

40. Mobile home taxes

0.51

41. Railroad equipment tax

0.35

42. Hospital charges

0.00

43. Public transit system

0 .00

M-E-6 FY 1991
Percent of Per Capita
Revenues
100.0% 41 .19% 14.22% 10.37%
4.46% 4.38% 3.94% 2.13% 1.91% 1.87% 1.78% 1.59% 1.34% 1.31% 0.96% 0.94% 0.73% 0.67% 0.66% 0.59% 0.52% 0.51% 0.45% 0.42% 0.42% 0.39% 0.37% 0.26% 0.24% 0.21% 0.20% 0.17% 0.14% 0.11% 0.10% 0.10% 0.09% 0.09% 0.08% 0.05% 0.03% 0.02% 0.00% 0.00%

52

M-E-7 FY 1991

Table 9. Ranking of Per Capita Expenditures by Type

Category

Per Capita Amount ($)

Total Per Capita Expenditures 1. Electric supply system 2. Water and sewer system 3. Gas supply system 4. Debt service costs 5. Police-department 6. Education 7. Gener~l administration 8. Construction (non-utility) 9. Highways and streets 10. Other enterprise funds 11. Garbage and trash collection 12 . Fire department 13. Purchase of equipment, land 14. Financial administration 15. General insurance 16. Garbage and trash disposal (landfill) 17. Other expenditures 18. Parks and recreation 19. County or municipal hospital 20. Parking facilities and meters 21. Community development 22. General government buildings 23. Ambulance service 24. Airport 25. Drainage 26 . Jail 27. Libraries 28. Building inspection and regulation 29. Public welfare and social services 30. Natural resources 31. Municipal court 32. Public health 33. Payments to other hospitals 34. Public transit system

2,007.31 649.47 261.94 219.19 140.21 107.39 85.65 67.23 62.28 59.92 42.86 42.06 32.98 30.43 20 .86 20 .81 19.59 17.97 17.74 17.36 12.61 11.68 10.95 9.93 8.36 7.29 6.83 5.57 5.34 4.02 3.86 2.53 2.40 0.00 0 .00

Percent of Per Capita Expenditures
100.0% 32.36% 13.05% 10.92%
6.98% 5.35% 4.27% 3.35% 3.10% 2.99% 2.14% 2.10% 1. 64% 1. 52% 1.04% 1.04% 0.98% 0.90% 0.88% 0.86% 0.63% 0.58% 0.55% 0.49% 0 .42% 0.36% 0.34% 0.28% 0.27% 0.20% 0.19% 0.13% 0.12% 0.00% 0.00%

53

Municipal Group -

F

= Number Reporting

100

= Population Range

1,000 - 2 ,499

1990 Population =

161,482

M-F-1 FY 1991

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($ )

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

604 ,215
109,294 88,818 20,476

374.17
75.39 62.15 13.23

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

131,537 120,050
0 87,875

81. 97 75.24
0.00 50.87

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

140,475 41,318 50,133 22,778 57,510 8,760

86.99 25.51 30.93 13.05 35.55
5.56

Licenses, Permits and Fees

21,251

13.16

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

102,681 74,255 0 15,433 22,253

63.59 45.98
0.00 9.15 111. 21

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

113,445 6,660
21,415 78,862

70.25 4.12
13.13 48.84

Other Revenues

8 ,007

6.01

54

M-F-2 FY 1991

Table 2. General Operating Expenditures by Category

Average

Per Capita

Category

Amount ($)

Amount ($)

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

Total General Operating
Administration Financial administration General administration General government buildings General insurance
Public Safety and Corrections Police department Jail Fire department
Courts
Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants
Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
Highways, Streets and Drainage Highways and streets Drainage
Leisure Services Parks and recreation Libraries

475,071
137,106 24,710
111,412 22,660 33,571
169,072 154,022
5 ,395 25,075
4,655
4,095 46,648 33,296
7,093 21,858
o o
46,186
o
26,714 56,328 16,760
85,688 97,245 11 ,228
16,436 22,651
8,305

294.19
84.90 15.48 69.31 12.56 20.80
104.70 95.48 3 .13 16.00
2 .68
2.54 22.31 18.99
3.77 14.38
0.00 0.00
28.60 0.00
12.09 34.89 10.42
53.06 60.35
7.86
10.18 13.72
4.89

55

M-F-3 FY 1991

Table 2. General Operating Expenditures by Category (Cant.)

Category

Average Amount ($)

Per Capita Amount ($ )

Education (non-school board)
Community Development Building inspection/regulation Community development
Other General Operating

121,127
5,086 8,036 56,593
21,813

64.68
3.15 4.36 33.67
12 .38

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount )

Category

Average Amount ($)

Total Equipment, Land & structures Total Construction 1. Fire department (Canst.) 2 . General government building (Canst. 3. Highways and streets (Canst.) 4. Garbage disposal - landfill (Land) 5. General government buildings (Land) 6. Parks and recreation (Canst.) 7. Highways and streets (Land) 8. Garbage and trash collection (Land) 9. Police department (Land) 10. Jail (Land) 11. Fire department (Land) 12. Parks and recreation (Land) 13. Garbage and trash collection (Canst 14. Libraries (Land) 15. Drainage (Canst.)

42,653 138,687 116,747 119,022
86,329 20,046 27,565 32,531 17,778 15,827 13,804 17,903 11,410 11,637
1,453 599
o

Per Capita Amount ($)
25.78 80.21 87.81 62.80 42.41 16.64 16 .09 13.53 11. 03
8.98 8.17 7.87 7.00 6.81 0.66 0.25 0.00

56

M-F-4 FY 1991

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita

Number

Amount ($) Reporting

Issued During Fiscal Year Revenue bonds General obligation bonds other long-term debt Short-term debt
;,-
Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Short-term debt

287,540

183.03

4

0

0.00

0

234,570

127.35

14

137,540

81. 71

21

21,830

13.38

76

11,850

7.22

15

24,650

15.00

28

60,750

35.88

26

Outstanding at End of Year Revenue bonds General obligation bonds Other long-term debt Short-term debt

778,180

478.17

78

145,630

87.75

12

280,390

164.33

34

106,220

64.28

25

Interest Paid on Debt During Year

Revenue bonds

56,670

34.73

76

General obligation bonds

6,720

4.14

13

Other long-term debt

21,630

13.00

29

Short-term debt

10,030

6.02

28

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

104,870 72,700
400,620

63.21 41. 00 247.64

Number Reporting
71 15 95

57

M-F-5 FY 1991

Table 6: Average Revenues and Expenditures from Local utility Systems

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of utility System

Revenues

Number

Average

Reporting Amounts

Expenditures Number Average Reporting Amounts

Water and sewer

91

268,720

Electric supply

5

1,062,900

Gas supply

19

748,460

Airport

0

0

Public transit

0

0

Other enterprise funds

7

38,480

92

413,790

4

1,304,520

19

598,690

2

69,750

1

*

7

68,990

* - Data withheld, only one jurisdiction reporting

Table 7. Average Personnel Expenditures for Current Operations

Category

As % of Average Amount Current
Reported ($) Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

55,140 265 ,910 310,670

10.3% 53.7% 64.1%

58

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues

1,857.38

1. Electric supply system

572.25

2 . Gas supply system

436.30

3 . water and sewer system

166.38

4. Federal intergovernmental revenues

111. 21

5. Local option sales tax

75.24

6. Real and personal property taxes

62.15

7 . Special purpose sales tax

50.87

8. State intergovernmental revenues

45.98

9. Franchise payments taxes

35.55

10. Insurance premiums tax

30.93

11. Garbage and trash collection charges

26.60

12. Alcoholic beverage taxes

25.51

13. Fines, forfeits and court fees

23.97

14. Other enterprise funds

21.02

15. Landfill fees

17.81

16. Receipts from sale of real property

17.38

17. Fire service subscription fees

14.37

18. Public utilities taxes

13.26

19. Interest earnings on investments

13.13

20. Hotel/motel tax

13.05

21. Business license and occupational taxes

9.82

22. Other local intergovernmental revenues

9.15

23. Ambulance charges

9.04

24. Hospital charges

7.77

25. Other service charges

7.53

26. Motor vehicle taxes

7.52

27. Parks and recreation charges

6 .33

28. All additional revenues

6.00

29. Other excise and special use taxes

5.56

30. Alcoholic beverage taxes

3.86

31 . Rents and royalties

2.46

32. Building permits

2.00

33. Cemetery fees

1. 75

34. Intangible taxes (regular and recording)

1. 45

35. Receipts from sale of materials

1. 31

36. FIFA, penalties, interest and cost

1.15

37. Other licenses, permits and fees

0.82

38. Mobile horne taxes

0.48

39. Railroad equipment tax

0.25

40 . Special assessments

0.17

41. Airport

0.00

42. Parking facilities and meters

0.00

43. Public transit system

0.00

M-F-6 FY 1991
Percent of Per Capita
Revenues
100.0% 30.81% 23.49%
8.96% 5.99% 4.05% 3.35% 2.74% 2.48% 1.91% 1. 67% 1.43% 1. 37% 1.29% 1 .13% 0.96% 0.94% 0.77% 0.71% 0 .71% 0.70% 0.53% 0 .49% 0.49% 0.42% 0.41% 0.40% 0.34% 0.32% 0.30% 0.21% 0.13% 0.11% 0.09% 0.08% 0 .07% 0.06% 0.04% 0.03% 0.01% 0.01% 0.00% 0.00% 0.00%

59

M-F-7 FY 1991

Table 9. Ranking of Per Capita Expenditures by Type

Category

Per Capita Amount ($ )

Total Per Capita Expenditures 1. Electric supply system 2. Gas supply system 3. Water and sewer system 4. Debt service costs 5. Police department 6. Construction (non-utility) 7. General administration 8. Education 9 . Highways and streets 10. other enterprise funds 11. Airport 12. Garbage and trash collection 13 . Community development 14. Purchase of equipment, land 15. County or municipal hospital 16. General insurance 17. Payments to other hospitals 18 . Fire department 19. Financial administration 20. Public welfare and social services 21. Parks and recreation 22. General government buildings 23. Other expenditures 24. Natural resources 25. Garbage and trash disposal (landfill) 26. Drainage 27. Libraries 28. Building inspection and regulation 29. Public health 30 . Jai 1 31. Municipal court 32. Public transit system 33. Ambulance service 34. Parking facilities and meters

2,118.67 643.65 348.99 256.33 129.37 95.48 80.21 69.31 64.68 60.35 39.06 38.65 34.89 33.67 25.78 22.31 20.80 18.99 16.00 15.48 14.38 13.72 12.56 12.38 12.09 10.42 7.86 4.89 4.36 3.77 3.13 2.68 2.43 0.00 0.00

Percent of Per Capi ta Expenditures
100.0% 30.38% 16.47% 12.10%
6.11% 4.51% 3.79% 3.27% 3.05% 2.85% 1.84% 1.82% 1.65% 1.59% 1.22% 1. 05% 0.98% 0.90% 0.76% 0.73% 0.68% 0.65% 0.59% 0.58% 0.57% 0.49% 0.37% 0.23% 0.21% 0.18% 0.15% 0.13% 0.11% 0.00% 0.00%

60

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

G
95 500 - 999
66,030

M-G-l FY 1991

Table 1. General Revenues by Source

Source

Average Amount ($)

~
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

204,430
28,280 22,883
5,397

Per Capita Amount ($ )
294.12
51. 23 42.45
8.78

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

56,831 51,237
0 39,296

81.61 73.89
0 .00 59.66

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes other excise/special purpose taxes

58 ,133 18,716 21,898 59,182 25,468
926

83.64 26.48 31. 54 73.92 36.55
1. 38

Licenses, Permits and Fees

5,759

8.25

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

31,257 28,363
0 10,528
3,441

44.97 40.81
0.00 14.51 50.35

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

37,450 1,612 7,675
26,270

53.88 2.32
10.97 37.80

Other Revenues

3,669

8.81

61

M-G-2 FY 1991

Table 2. General Operating Expenditures by Category

Category

Average Amount ($ )

Per Capita Amount ( $)

Total General Operating
Administration Financial administration General administration General government buildings General insurance
Public Safety and Corrections Police department Jail Fire department
Courts
Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants
Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal ( l and f i l l )
Highways, Streets and Drainage Highways and streets Drainage
Leisure Services Parks and recreation Libraries

157,877
62,055 10,442 51,439
6,708 14,344
49 ,382 52 ,187
1 ,317 6,754
4,180
636
o
277 4,760 7 ,750 2,698
o
12,326
o
6,731 18,671
4,762
22 ,052 25,932
5,119
3,742 7,480 3,130

227.14
89.28 15.07 74.01
8.92 20.82
71. 05 74.30
2.05 9.60
6.07
0.92 0.00 0.29 6.65 10.99 2.97 0.00
17.73 0.00 8.51
26.96 7 .06
31.73 37.38
7.24
5.38 10.71
4.70

62

M-G-3 FY 1991

Table 2. General Operating Expenditures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Education (non-school board)
Community Development Building inspection/regulation Community development
Other General Operating

1,815
3,360 3,370 36,954
19,797

1. 90
4.83 4.60 56.78
27.68

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment, Land & structures Total Construction 1. Highways and streets (Const.) 2 . Drainage (Const.) 3. General government buildings (Land) 4. Parks and recreation (Const.) 5 . Fire department (Land) 6. Garbage and trash collection (Land) 7. Highways and streets (Land) 8 . Parks and recreation (Land) 9. Police department (Land) 10. General government building (Const. 11. Libraries (Const.)
12. Garbage disposal - landfill (Land)
13. Drainage (Land) 14. Fire department (Const.) 15. Garbage and trash collection (Const

19,996 104,877 116,367
26,764 31 ,326 20,752 15,616 16,140
7 ,131 6,631 5,979 4 ,604 4,000
625 0 0 0

Per Capita Amount ($)
28.59 155.66 151.72
45.52 42.10 24.62 21. 96 21.31
9 .79 9.68 8.28 6.21 5.39 0.87 0.00 0.00 0.00

63

M-G-4 FY 1991

Table 4. Average Amount of Debt Issued, Retired , outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($ )

Per Capita

Number

Amount ($ ) Reporting

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Short-term debt

2,750

3.98

2

3,000

5.18

1

72,190

104.17

13

27,060

37.18

10

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Short-term debt

6 ,320

9.18

44

6 ,820

12.04

2

11,410

16 .56

30

16,130

23.24

10

outstanding at End of Year Revenue bonds General obligation bonds Other long-term debt Short-term debt

308,280

443.72

44

33,320

56.93

3

150,230

217.79

36

29 ,010

39.26

12

Interest Paid on Debt During Year

Revenue bonds

16,100

23.49

45

General obligation bonds

4,170

7.36

2

Other long-term debt

7,450

10.89

32

Short-term debt

2,040

2.91

14

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($ )

Per Capita Amount ( $)

Sinking funds Bond funds All other funds

35,020 42,280 112,320

51. 53 61. 57 161.65

Number Reporting
47 5
93

64

M-G-5 FY 1991

Table 6: Average Revenues and Expenditures from Local utility Systems

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of uti 1i ty ~S y s t em

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer

79

Electric supply

4

Gas supply

3

Airport

0

Public transit

0

Other enterprise funds

3

82,810

78

111,400

237,290

4

125 ,300

96,090

3

67,480

0

0

0

0

0

0

43,500

3

37,390

Table 7. Average Personnel Expenditures for Current Operations

Category

As % of Average Amount Current
Reported ($) Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

10,040 78,620 83,790

3.9% 46.1% 50.3%

65

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues

1,273.88

1. Electric supply system

354.83

2. Gas supply system

128.58

3 . Water and sewer system

121.79

4. Hotel/motel tax

73.92

5 . Local option sales tax

73.89

6. Special purpose sales tax

59.66

7. other enterprise funds

55.18

8 . Federal intergovernmental revenues

46.81

9. Real and personal property taxes

42.45

10. State intergovernmental revenues

40.81

11. Franchise payments taxes

36.55

12. Insurance premiums tax

31. 54

13. Fines, forfeits and court fees

29.48

14. Alcoholic beverage taxes

26.48

15. Garbage and trash collection charges

19.32

16. Parks and recreation charges

16.67

17. other local intergovernmental revenues

14.51

18. Special assessments

12.69

19. Fire service subscription fees

11. 01

20. Interest earnings on investments

10.97

21. other service charges

9.71

22. All additional revenues

8.39

23. Public utilities taxes

8.35

24. Receipts from sale of real property

8.27

25. Business license and occupational taxes

6.46

26. Motor vehicle taxes

5.58

27. Alcoholic beverage taxes

3.35

28. Rents and royalties

3.24

29. Receipts from sale of materials

2.47

30. Landfill fees

1. 83

31. other licenses, permits and fees

1. 45

32. FIFA, penalties, interest and cost

1. 43

33. Other excise and special use taxes

1. 38

34. Intangible taxes (regular and recording)

1. 35

35. Building permits

1.19

36. Cemetery fees

1.19

37. Mobile home taxes

0.90

38. Railroad equipment tax

0.20

39. Airport

0.00

40. Ambulance charges

0.00

41. Hospital charges

0.00

42. Parking facilities and meters

0.00

43. Public transit system

0.00

M-G-6 FY 1991
Percent of Per Capita
Revenues
100.0% 27.85% 10.09%
9.56% 5.80% 5.80% 4.68% 4.33% 3.67% 3.33% 3.20% 2.87% 2.48% 2.31% 2.08% 1.52% 1. 31% 1.14% 1.00% 0.86% 0.86% 0.76% 0.66% 0.66% 0.65% 0.51% 0.44% 0.26% 0.25% 0.19% 0.14% 0.11% 0.11% 0 .11% 0.11% 0.09% 0.09% 0.07% 0.02% 0.00% 0.00% 0.00% 0.00% 0.00%

66

M-G-7 FY 1991

Table 9. Ranking of Per Capita Expenditures by Type

Category

Per Capita Amount ($)

Total Per Capita Expenditures 1. Electric supply system 2. Water and sewer system 3. Construction (non-utility) 4. Debt service costs 5. Gas supply system 6. Police department 7. General administration 8. Community development 9. Other enterprise funds 10. Highways and streets 11. Purchase of equipment, land 12. other expenditures 13. Garbage and trash collection 14. General insurance 15. Financial administration 16. Public welfare and social services 17. Parks and recreation 18. Fire department 19. General government buildings 20. Natural resources 21. Drainage 22. Garbage and trash disposal (landfill) 23. Public health 24. Municipal court 25. Libraries 26. Building inspection and regulation 27. Ambulance service 28. Jail 29. Education 30. Payments to other hospitals 31 . Airport 32. County or municipal hospital 33. Parking facilities and meters 34. Public transit system

1,203.58 186.19 164.48 155.66 105.67 90.30 74.30 74.01 56.78 47.43 37.38 28.59 27 .68 26.96 20.82 15.07 10.99 10.71 9.60 8.92 8.51 7.24 7.06 6.65 6.07 4.70 4.60 2.97 2 .05 1. 90 0.29 0.00 0.00 0.00 0.00

Percent of Per Capita Expenditures
100.0% 15.47% 13.67% 12.93%
8.78% 7.50% 6.17% 6 .15% 4.72% 3.94% 3.11% 2.38% 2.30% 2.24% 1. 73% 1. 25% 0.91% 0.89% 0.80% 0.74% 0.71% 0.60% 0.59% 0.55% 0.50% 0.39% 0.38% 0.25% 0.17% 0.16% 0.02% 0.00% 0.00% 0.00% 0.00%

67

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

H
164 Less than 500
43,505

M-H-l FY 1991

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($ )

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

96,181
9,805 7 ,795 2,009

362.57
61.87 56.29
5.58

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

27,446 25,408
0 20,793

94.09 87.10
0.00 66.99

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

23,994 12,374
9,989 38,570
9,785 6,268

89 .55 43.09 35.76 135.06 36.64 20.12

Licenses, Permits and Fees

3,640

13 .38

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

26,694 22,974
0 6,451 6,173

100.63 84.87 0.00 22 .18
528.94

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

15,953 1,399 6,844 6,160

60.14 5.28
25.13 23.22

Other Revenues

2,968

21.81

68

M-H-2 FY 1991

Table 2. General Operating Expenditures by Category

Category

Average Amount ($)

Per Capita Amount ($)

Total General Operating
Administration Financial administration General administration General government buildings General insurance
Public Safety and Corrections Police department Jail Fire department
Courts
Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants
Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
Highways, Streets and Drainage Highways and streets Drainage
Leisure Services Parks and recreation Libraries

57,502
25,513 6,725
20,912 8,853 5,489
12,620 29,521
625 4,554
1,527
609
o o
1,550 9 ,905
o
o
4,661 30,066 18,552
7,620 2,124
6,879 11,062
2,738
1,207 3,154 2,953

213.95
96.18 22.92 77.09 33.96 19.94
47.58 88.14
1. 82 15.75
4.93
2.30 0.00 0.00 6.17 36.94 0.00 0.00
17.57 100.22
68.12 25.71
7.09
25.93 39.04 11.03
4.55 11.32 10.29

69

M-H-3 FY 1991

Table 2. General Operating Expenditures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Education (non-school board)
Community Development Building inspection/regulation Community development
Other General Operating

1,442
2,041 3,981 19,183
9,132

4.17
7.70 12.13 72.39
36.37

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment, Land & structures
Total Construction
1. Libraries (Land) 2 . General government building (Const. 3 . General government buildings (Land) 4. Highways and streets (Const.) 5. Garbage and trash collection (Land) 6. Parks and recreation (Land) 7. Parks and recreation (Const.) 8 . Libraries (Const.) 9. Fire department (Land) 10. Highways and streets (Land)
11. Garbage disposal - landfill (Const.
12. Police department (Land) 13. Drainage (Land) 14. Natural resources (Land) 15. Drainage (Const.)

15,026 14,324 37,945 21,320 24,429 29,161 12,376 10,019
6,497 9,636 6,526 6,081 4,484 6,036 2,015 4,148
0

Per Capita Amount ($)
49.73 51. 08 131.75 97.80 91.20 87.92 38.63 30.41 29.44 27.45 23.35 20.17 15.90 15.68 14.60 11.40
0.00

70

M-H-4 FY 1991

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita

Number

Amount ($ ) Reporting

Issued During Fiscal Year Revenue bonds General obligation bonds other long-term debt Short-term debt

83,340

251 .41

4

83,900

231.13

2

17,420

64.58

7

56,910

194.61

12

Retired During Fiscal Year Revenue borids General obligation bonds Other long-term debt Short-term debt

3,550

11.80

38

13,670

44.57

9

12,550

40.82

35

35,530

111.72

16

outstanding at End of Year Revenue bonds General obligation bonds Other long-term debt Short-term debt

153,510

524.04

43

526,160

1,863.94

7

76,460

248.19

40

46 ,080

149.80

12

Interest Paid on Debt During Year

Revenue bonds

11,080

36.70

39

General obligation bonds

15 ,770

46.47

7

Other long-term debt

5,660

18.05

34

Short-term debt

2,600

8.41

17

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($ )

Per Capita Amount ($)

Sinking funds Bond funds All other funds

36,800 53,710 96,630

120.72 179.38 360.92

Number Reporting
43 12 146

71

M-H-5 FY 1991

Table 6: Average Revenues and Expenditures from Local utility Systems

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system )

Type of utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer

127

Electric supply

4

Gas supply

1

Airport

0

Public transit

0

other enterprise funds

3

30,730

125

87 ,990

9

*

3

0

0

0

0

10,810

4

44,940 44,380
9,17 0 0 0
5,970

* - Data withheld, only one jurisdiction reporting

Table 7. Average Personnel Expenditures for Current Operations

Category

As % of Average Amount Current
Reported ( $ ) Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

8,220 28,810 30,540

4.5% 41.2% 46.1%

72

Table 8. Ranking of Per Capita Revenues by Type

M-H-6 FY 1991

Percent of

Per Capita

Per Capita

Source

Amount ($)

Revenues

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

Total Per Capita Revenues

2,557.97

100.0%

1. Federal intergovernmental revenues

528.94

20.68%

2 . Gas supply system

497.21

19.44%

3 . Electric supply system

297.00

11.61%

4. Parking facilities and meters

248.33

9.71%

5. Hotel/motel tax

135.06

5.28%

6. Water and sewer system

112.38

4.39%

7. Local option sales tax

87.10

3.41%

8 . State intergovernmental revenues

84.87

3.32%

9. Special purpose sales tax

66.99

2.62%

10. Real and personal property taxes

56.29

2.20%

11. Alcoholic beverage taxes

43 .09

1. 68%

12. other enterprise funds

37.40

1.46%

13. Franchise payments taxes

36.64

1.43%

14. Insurance premiums tax

35.76

1.40%

15. Fines, forfeits and court fees

31.81

1.24%

16. Garbage and trash collection charges

30.53

1.19%

17. Interest earnings on investments

25.13

0.98%

18. Other service charges

24.29

0.95%

19. Other local intergovernmental revenues

22.18

0.87%

20. All additional revenues

21.71

0.85%

21. Other excise and special use taxes

20.12

0.79%

22. Fire service subscription fees

18.62

0.73%

23. Receipts from sale of real property

17.89

0.70%

24. Public utilities taxes

15 .48

0.61%

25. Rents and royalties

15.41

0.60%

26. Business license and occupational taxes

9.90

0.39%

27. Alcoholic beverage taxes

8.77

0.34%

28. Motor vehicle taxes

5.59

0.22%

29. Parks and recreation charges

4.65

0.18%

30. FIFA, penalties, interest and cost

4.45

0.17%

31. Receipts from sale of materials

2.99

0.12%

32. Cemetery fees

2.83

0.11%

33. Building permits

2.49

0.10%

34. Special assessments

1. 94

0.08%

35. Other licenses, permits and fees

1. 89

0.07%

36. Mobile home taxes

0.90

0.04%

37. Intangible taxes (regular and recording)

0.78

0.03%

38. Railroad equipment tax

0.56

0.02%

39. Airport

0.00

0.00%

40. Ambulance charges

0.00

0.00%

41. Hospital charges

0.00

0.00%

42. Landfill fees

0.00

0.00%

43. Public transit system

0.00

0.00%

73

M-H-7 FY 1991

Table 9. Ranking of Per Capita Expenditures by Type

Category

Per Capita Amount ($)

Total Per Capita Expenditures 1. Debt service costs 2. Electric supply system 3. Water and sewer system 4. Parking facilities and meters 5. Police department 6. General administration 7. Community development 8. Natural resources 9. Construction (non-utility ) 10. Purchase of equipment, land 11. Gas supply system 12. Highways and streets 13. Public welfare and social services 14. Other expenditures 15. General government buildings 16. Garbage and trash collection 17. Other enterprise funds 18. Financial administration 19. General insurance 20. Fire department 21. Building inspection and regulation 22. Parks and recreation 23. Drainage 24. Libraries 25. Garbage and trash disposal (landfill ) 26. Public health 27. Municipal court 28. Education 29. Jail 30. Airport 31. Ambulance service 32. County or municipal hospital 33 . Payments to other hospitals 34. Public transit system

1,578.60 318 .54 222.65 162.19 100.22 88.14 77.09 72.39 68.12 51. 08 49.73 45.15 39.04 36.94 36.37 33.96 25.71 23.72 22 .92 19.94 15.75 12.13 11.32 11. 03 10.29 7 .09 6.17 4.93 4.17 1. 82 0.00 0.00 0.00 0.00 0.00

Percent of Per Capita Expenditures
100.0% 20.18% 14.10% 10.27%
6.35% 5.58% 4.88% 4.59% 4.32% 3.24% 3.15% 2.86 % 2 . 47% 2 . 34% 2.30% 2 .15% 1.63% 1.50% 1. 45% 1. 26% 1.00% 0.77% 0.72% 0.70% 0.65% 0.45% 0.39% 0.31 % 0. 26% 0.12% 0.00% 0.00% 0.00% 0.00% 0.00%

74

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 of local government finances used in this report and the terminology employed.

COUNTY 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 Tax collection fees
Sales Taxes Local option sales tax MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax 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 Fuel, oil and road mileage Road, street, and bridge funds (DOT contracts)

Intergovernmental revenues, by type (Cont.) Water/wastewater grants Solid waste grants Revenues of county boards of health 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 Fee collections of county officers 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 (land and buildings) Rents and royalties
75 .

County General Revenues (Cont.) Other revenues
Special assessments All additional revenues
COUNTY UTILITY REVENUES
By Purpose Water and sewer system Electric supply system Gas supply system Airport Public transit system Other enterprise funds
By Type of Revenue Operating revenue Other revenue
COUNTY GENERAL EXPENDITURES
County Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts
Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department
Community Development Community Development Building inspection and regulation

Highways Highways, roads, and bridges Drainage
Health and Human Service County hospital Payments to other hospitals Public health Public welfare Ambulance service
Leisure Services Parks and recreation Libraries
Public Works Parking facilities Natural resources Garbage/trash collection Garbage and trash disposal (landfill)
Education Expended by general government
Other Expenditures Other expenditures
COUNTY UTILITY EXPENDITURES
By Purpose Water and sewer system Electric supply system Gas supply system Airport Public transit system Other enterprise funds
County Utility Expenditures By Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense

76

COUNTY DEBT
Bond Debt. l.y Purpose Water system Gas utility system Electric utility system Industrial revenue bonds Public transit system Airport Education (non-school board) Law enforcement and corrections Industrial revenue bonds Fire protection Public buildings Streets/roads/highways Multi-purposeParks and recreation facilities Other
Debt Issued, Retired, Interest Paid, and Amount Outstanding at Beginning and 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

.77

78

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. ABBEVILLE 2- ACWORTH 3. ADAIRSVILLE 4. ADEL 5. ADRIAN 6. AILEY 7. ALAMO 8. ALAPAHA 9. ALBANY 10. ALDORA 11. ALLENHURST 12- ALLENTOWN 13. ALMA 14. ALPHARETTA 15. ALSTON 16. ALTO 17. AMBROSE 18. AMERICUS 19. ANDERSONVILLE 20. ARABI 21. ARAGON 22- ARCADE 23. ARGYLE 24. ARLINGTON 25. ARNOLDSVILLE 26. ASHBURN 27. ATIlENS 28. ATLANTA 29. ATTAPULGUS 30. AUBURN 31. AUGUSTA 32- AUSTELL 33. AVALON 34. AVERA 35. AVONDALEESTATES 36. BACONTON
37. BAINBRIDGE 38. BALDWIN 39. BALLGROUND 40. BARNESVILLE
41. BARTOW 42. BARWICK 43. BAXLEY 44. BELLVILLE
45. BERKELEYLAKE 46. BERLIN 47. BETHLEHEM 48. BETWEEN
49. BmBCITY 50. BISHOP 51. BLACKSHEAR 52. BLAIRSVILLE 53. BLAKELY 64. BLOOMINGDALE 55. BLUERIDGE 56. BLUFFTON 57. BLYTHE 58. BOGART 59. BOSTON 60. BOSTWICK 61. BOWDON 62. BOWERSVILLE 63. BOWMAN 64. BRASELTON

907 4,519 2,131 5,093
615 579 855 812 78 ,122 127 594 273 3,663 13,002 160 551 288 16,512 277 433 902 697 206 1,513 275 4,827 45,734 394 ,017 380 3 ,139 44,639 4,173 159 215 2,209 623 10,712 1,439 905 4,747 292 385 3,841 192 791 4SO 348
82 597 158 3,263 564 5,595 2,271 1,336 138 300 1,018 1,395 307 1,981 311 791 418

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

N

E

Y

B

Y

A

Y

H

Y

E

Y

B

Y

E

Y

H

N

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

H

Y

H

Y

F

Y

F

Y

H

Y

F

Y

H

Y

G

Y

H

Y

JURISDICTION

1990 POPULATION

55. BRASWElL 66. BREMEN 67. BRINSON 68. BRONWOOD 69. BROOKLET 70. BROOKS 71. BROXTON 72- BRUNSWICK 73. BUCHANAN 74. BUCKHEAD 75. BUENAVISTA 76. BUFORD 77. BUTLER 78. BYROMVILLE 79. BYRON SO. CADWElL 81. CAIRO 82- CALHOUN 83. CAMAK 84. CAMILLA 85. CANON 86. CANTON 87. CARL 88. CARLTON 89. CARNESVILLE 90. CARROLLTON 91. CARTERSVILLE 92- CAVESPRING 93. CECn. 94. CEDARTOWN 95. CENTERVILLE 96. CENTRALHATCHEE 97. CHAMBLEE 98. CHATSWORTH 99. CHAUNCEY 100. CHESTER 101. CHICKAMAUGA 102. CLARKESVILLE 103. CLARKSTON 104. CLAXTON 105. CLAYTON 106. CLERMONT 107. CLEVELAND 108. CLIMAX 109. COBBTOWN 110. COCHRAN 111. COHUTTA 112. COLBERT 113. COLEMAN 114. COILEGEPARK 115. COLLINS 116. COLQUITT 117. COLUMBUS 118. COMER 119. COMMERCE 120. CONCORD 121. CONYERS 122- COOLIDGE 123. CORDELE 124. CORINTH 125. CORNELIA 126. COVINGTON 127. CRAWFORD 128. CRAWFORDVILLE

247 4,356
238 513 1,013 328 1,211 16,433 1,009 176 1,472 8,771 1,673 452 2,276 458 9,035 7,135 220 5,008 737 4,817 263 282 514 16,029 12,035 950 376 7 ,978 3,251 301 7,668 2,855 312 1,072 2,149 1,151 5,385 2 ,464 1,613 402 1,653 226 338 4,390 529 443 137 20,457 528 1,991 179,278 939 4,108 211 7,380 610 10 ,32 1 136 3,219 10,026 694 577

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

Y

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

Y

H

Y

H

Y

C

Y

G

Y

F

Y

A

Y

G

Y

E

Y

H

N

D

Y

G

Y

C

Y

H

Y

E

Y

C

Y

G

Y

G

Y

79

JURISDICTION

1990 POPULATION

129. 130. 131. 132133. 134. 135. 136 . 137 . 138 . 139. 140. 141. 142143 . 144. 145. 146. 147 . 148. 149. 150 . 151. 152153 . 154. 155. 156. 157. 158 . 159. 160. 161. 162153. 154 . 165. 166. 167. 168. 169 . 170 . 171. 172. 173. 174. 175. 176. 177. 178. 179 . ISO. 181. 182183. 184. 185. 186. 187. 188. 189. 190. 191. 192193. 194. 195. 196. 197. 198. 199 . 200 .

CULLODEN CUMMING CUSSETA CUTIIBERT DACULA DAHLONEGA DAISY DALLAS DALTON DAMASCUS DANIELSVILLE DANVILLE DARIEN DASHER DAVISBORO DAWSON DAWSONVILLE DEARING DECATUR DEEPSTEP DEMOREST DENTON DESOTO DEXTER DILLARD DOERUN DONALSONSVILLE DOOLING DORAVU.LE DOUGLAS DOUGLASVILLE DUBLIN DUDLEY DULUTH DUPONT EASTDUBLIN EASTELLLJAY EASTMAN EASTPOINT EATONTON EDGEHU.L EDISON ELBERTON ELLAVILLE ELLENTON ELLLJAY EMERSON ENIGMA EPHESUS ETON EUHARLEE FAIRBURN FAIRMOUNT FAYETTEVll.LE FITZGERALD FLEMINGTON FLOVILLA FLOWERYBRANCH FOLKSTON FORESTPARK FORSYTH FORTGAINES FORTVALLEY FRANKLIN FRANKLINSPRINGS FT.OGLETHORPE FUNSTON GAINESVILLE GARDENCITY GARFIELD GAY GENEVA

242 2,828 1.107 3.730 2,217 3 .086
138 2,810 21.761
290 318 4SO 1,783 NA 407 5,295 467 547 17,336 111 1,088 335 258 475 199 899 2.761
28 7.626 10.454 11.635 16,312
430 9.029
177 2,524
303 5.153 34.402 4,737
22 1.182 5.682 1.724
2Z1 1.178 1,201
611 324 315 850 4.013 657 5,827 8,612 279 602 1,251 2,285 16.925 4,268 1,248 8.198 876 475 5,880 248 17,885 7,410 255 "
133 182

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

H

Y

D

Y

H

Y

G

N

C

Y

H

Y

F

Y

H

Y

H

Y

H

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

H

Y

H

Y

H

Y

JURISDICTION

1990 POPULATION

201. 202203. 204 . 205. 206. 207. 208 . 209 . 210. 211 . 212213. 214 . 215 . 216. 217 . 218 . 219 . 220. 221. 222223 . 224. 225. 226. 2Z1. 228 . 229 . 230. 231 . 232. 233. 234 . 235 . 236 . 237. 238 . 239. 240. 241. 242243. 244 . 245 . 246 . 247. 248 . 249 . 250 . 251. 252253 . 254 . 255. 256 . 257 . 258 . 259 . 260 . 261. 262 . 253 . 254 . 265 . 266 . 267 . 258. 269. 270. 271. 272.

GEORGETOWN GIDSON GILLSVILLE GIRARD GLENNVILLE GLENWOOD GOODHOPE GORDON GRANTVILLE GRAY GRAYSON GREENSBORO GREENVILLE GRIFFIN GROVETOWN GUMBRANCH GUYTON HAGAN HAHIRA HAMll.TON HAMPl'ON HAPEVILLE HARALSON HARLEM HARRISON HARTWELL HAWKINSVILLE HAZLEHURST HELEN HELENA HEPHZIDAH HIAWASSEE HIGGSTON HU.LTONIA HINESVILLE HIRAM HOBOKEN HOGANSVll.LE HOLLYSPRINGS HOMELAND HOMER HOMERVILLE HOSCHTON HULL IDEAL !LA IRONCITY IRWINTON IVEY JACKSON JACKSONvn.LE JAKIN JASPER JEFFERSON JEFFERSONVILLE JENKINSBURG JERSEY JESUP JONESBORO JUNCTIONCITY KENNESAW KEYSVn.LE KINGSLAND KINGSTON KITE LAFAYETTE LAGRANGE LAKECITY LAKELAND LAKEPARK LAVONIA LAWRENCEVILLE

913 679 113 195 3,676 881 181 2.468 1.ISO 2.189 529 2,860 1,167 21,347 3,596 291 740 787 1,353 454 2 .694 5.483 139 2.199 414 4,555 3,527 4,202 300 1,256 2.466 547 274 402 21 .603 1,389 440 2.976 2,406 981 742 2,560 642 156 554 297 503 641 1.053 4,076 128 137 1.772 2.753 1,545 213 149 8 .958 3 .635 "182 8 .936 284 4.699 616 297 6,313 25,597 2.733 2.467 500 1,840 16,848

80

RESPONDED GROUP TO SURVEY

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

N

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

B

Y

E

Y

F

Y

G

Y

F

Y

C

Y

JURISDICTION

1990 POPULATION

273. LEARY 274. LEESBURG 276. LENOX 276. LESLIE 277. LEXINGTON 278. LILBURN 279. LILLY 280. LINCOLNTON 281. LINWOOD 282- LITIIONIA 283. LOCUsroROVE 284. LOGANVILLE 286. LONEOAK 286. LOOKOtrrMOUNTAIN 287. LOUISVILLE 288. LOVEJOY 289. LUDOWICI 290. LULA 291. LUMBERCITY 292- LUMPKIN 293. LUTHERSVILLE 294. LYERLY 296. LYONS 296. MACON 297. MADISON 298. MANASSAS 299. MANCHESTER 300 . MANSFIELD 301. MARIETI'A 302. MARSHALLVILLE
303. MARTIN
304. MAXEYS
305. MAYSVILLE 305. MCCAYSVILLE
307. MCDONOUGH 308. MCINTYRE 309. MCRAE
310 . MEANSVILLE
311. MEIGS 312. MENLO 313. METl'ER 314. MIDVILLE
316. MIDWAY 316. MILAN
317. MILLEDGEVILLE 318. MILLEN
319. MILNER 320. MINERALBLUFF 321. MITCHELL 322- MOLENA
323. MONROE 324. MONTEZUMA 325. MONTICELLO 326. MONTROSE
327. MORELAND 328. MORGAN 329. MORGANTON 330. MORROW 331. MORVEN 332. MOULTRIE 333. MOUNTAINCITY 334. MOUNTAlNPARK 335. MOUNTAIRY 336- MOUNTVERNON 337. MT,ZION 338. NAHUNTA 339. NASHVILLE 340. NAYLOR 341. NELSON 342. NEWBORN 343. NEWlNGI'ON 344. NEWNAN

701 1,462
783 446 230 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 3,7m 620 863 1,056 17,727 3,808 321 153 181 439 9,759 4,506 2,289 117 366 252 296 5,168 536 14,865 784 554 543 1,914 511 1,049 4,782 111 486 404 319 12,497

RESPONDED GROUP TO SURVEY

G

Y

F

Y

G

Y

H

Y

H

Y

D

Y

H

Y

F

Y

H

N

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

Y

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

Y

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

F

Y

G

Y

F

Y

E

Y

H

Y

H

Y

H

Y

H

Y

C

Y

JURISDICTION

1990 POPULATION

346. 346. 347 . 348 . 349. 350 . 351. 352. 353. 354. 356. 356 . 357. 358. 359. 360. 361. 362. 363. 364 . 366. 366 . 367 . 358 . 369 . 370 . 371. 372. 373 . 374 . 375 . 376 . 377 . 378 . 379. 380. 381 . 382. 383. 384 . 385 . 386. 387 . 388 . 389 . 390 . 391. 392. 393 . 394 . 395 . 396 . 397 . 398 . 399 . 400 . 401 . 402. 403. 404 . 405 . 406. 4m. 408 . 409 . 410. 411 . 412. 413. 414 . 415 . 416.

NEWTON NICHOLLS NICHOLSON NORCROSS NORMANPARK NORTHHIGHSHOALS NORWOOD
NUNEZ OAKPARK OAKWOOD OCHLOCKNEE OCILLA OCONEE ODUld OGLETHORPE OLIVER OMAHA OMEGA ORCHARDHILL OXFORD PALMETrO PARROT!' PA'ITERSON PAVO PAYNECITY PEACHTREECITY PEARSON PEUIAM PEMBROKE PENDERGRASS PERRY PINEHURST PINELAKE PINE MOUNTAIN PINEVIEW PI'ITS PLAINS PLAINVILLE POOLER PORTAL PORTERDALE PORTWENTWORTH POULAN POWDERSPRINGS PRESTON PULASKI QUITMAN RANGER RAYCITY RAYLE REBECCA REGISTER REIDSVILLE REMERTON REN'n RESACA RESTIlAVEN REYNOLDS RHINE RICEBORO RICHLAND RICHMONDHILL RIDDLEVILLE RINCON RINGGOLD RIVERDALE RIVERSIDE ROBERTA ROCHELLE ROCKMART ROCKYFORD ROME

703 1,003
535 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 1,503 298 9,452 388 810 875 594 214 716 231 4,453 522 1,278 4,012 962 6,893 388 264 5,292 153 603 1m 148 195 2,469 463 364 410 176 1,166 466 745 1,668 2,934
79 2,697 1,675 9,359
74 939 1,510 3,356 197 30,326

81

RESPONDED GROUP TO SURVEY

G

Y

F

Y

G

Y

D

Y

G

Y

H

Y

H

Y

H

Y

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

Y

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

F

Y

E

Y

H

N

E

Y

F

Y

D

Y

H

Y

G

Y

F

Y

E

Y

H

Y

B

Y

JURISDICTION

1990 POPULATION

417. 418. 419. 420 . 42 1. 422423 . 424 . 425 . 426 . 427 . 428 . 429 . 430 . 431 . 432. 433. 434. 435. 436 . 437 . 438. 439. 440. 441. 442. 443. 444. 445. 446 . 447. 448 . 449 . 450. 461. 462453. 454 . 455 . 456 . 467. 458 . 459. 460. 461. 462463 . 464 . 465 . 466 . 467. 468. 469. 470. 471. 472. 473. 474. 475. 476 .

ROOPVILLE ROSSVILLE ROSWELL ROYSTON RUSSELL RUTLEDGE SALEClTY SANDERSVILLE SANTACLAUS SARDIS SASSER SAVANNAH SCOTLAND SCREVEN SENOIA SHADYDALE SHARON SHARPSBURG SHELL.'dAN SHILOH SILOAM SKYVALLEY SM1'11IVILLE SMYRNA SNELLVILLE SOClALClRCLE SOPERTON SPARKS SPARTA SPRINGFIElD ST .MARYS STAPLETON STATESBORO STATHAM STILLMORE STOCKBRIDGE STONEMOUNTAIN SUGARHILL SUMMERTOWN SUMMERVILLE SUMNER SUNNYSIDE SURRENCY SUWANEE SWAINSBORO SYCAMORE SYLVANIA SYLVESTER TALBOTI'ON TALKINGROCK TALLAPOOSA TALLULAHFALLS TALMO TARRYTOWN TAYLORSVn..LE TEMPLE TENNn..LE THEROCK THOMASTO N THOMASVILLE

248 3,601 47, 923 2,758
871 659 32 4 6,290 154 1, 116 335 137,560 244 819 956 180
94 224 1,162 329 329 187 804 30,9 8 1 12,084 2,755 2,797 1,206 1,710 1,416 8,187 330 15,854 1,360 616 3,36 9 6,4 94 4,667 153 5, 025 209 216 253 2,412 7,36 1 417 2,871 5,702 1,046
62 2 ,806
147 189 130 269 1,870 1,66 2 88 9,127 17,457

RESPONDED GROUP TO SURVEY

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

N

E

Y

H

Y

II

Y

II

Y

II

Y

F

Y

F

Y

H

N

D

Y

C

Y

JURISDICTION

1990 POPULATION

477. 478. 479 . 480 . 481 . 482. 483. 484 . 485 . 486 . 487. 488. 489 . 490 . 491. 492. 493 . 494. 496 . 496. 497 . 498 . 499. 600 . 501 . 502. 503 . 504 . 505 . 606 . 607. 608 . 609 . 610 . 511 . 612513 . 514. 5 15. 516 . 517 . 518 . 519 . 520. 621 . 622623. 524 . 625 . 526 . 627 . 528. 529 . 630 . 531 . 532. 533. 634. 535. 536.

THOMSON THUNDERBOLT TIFTON TIGER TIGNALL TOCCOA TOOMSBORO TRENTON TRION TUNNELHIIL TURIN TWINClTY TYBEEISLAND TYRONE TYTY UNADILLA UNlONClTY UNlONPOINT UVAlDA VALDOSTA VARNELL VERNONBURG VIDALIA VIENNA VlLLARICA WACO WADLEY WALESKA WALNUTGROVE WALTHOURVILLE WARMSPRINGS WARNERROBINS WARRENTON WARWICK WASffiNGTON WATKINSVILLE WAVERLYHALL WAYCROSS WAYNESBORO WESTON WESTPOINT WHIGHAM WHITE WHlTEPLAINS WHITESBURG WILLACOOCHEE Wll..LIAMSON WINDER WINTERVILLE WOODBINE WOODBURY WOODLAND WOODSTOCK WOODVILLE WOOLSEY WRENS WRIGHTSVILLE YATESVILLE YOUNGHARR1S ZEBULON

6.862 2,786 14,215
301 711 8,266 617 1,994 1,651 970 189 1,466 2 ,84 2 2,724 679 1,620 8,376 1,753 561 39 ,806 358
74 11,07 8 2,708 6,54 2
461 2,473
700 458 2,02 4 407 43, 72 6 2,056 501 4,279 1,600 769 16,4 10 5,70 1
42 3,5 71
606 54 2 286 543 1,206 295 7,373 876 1,212 1,429 55 2 4,36 1 416 120 2 ,4 14 2,33 1 409 504 1,035

RESPONDED GROUP TO SURVEY

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

N

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

II

Y

E

Y

G

Y

G

Y

II

Y

G

Y

F

Y

II

Y

D

Y

G

Y

F

Y

F

Y

G

Y

E

Y

H

Y

II

Y

F

Y

F

Y

II

Y

G

Y

F

Y

* In accordance with practices of the Bureau of the Census, the Consolidated Government
of Muscogee County/Columbus is surveyed as a municipal government.
82

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