.~- Ii l;J. ",. '51 MC\ IW \ - Ci ,L. il Georgia Ji I 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 \1 \~~~~~~\ {\ ~l\~~~~~~~~~~~~\ \I 1\ , 32108 03944 8702 r; DCA Printed onRecycled Paper