Georgia local government finances: 1996-97 municipal government fiscal planning guide

1996 Fiscal Planning Guide
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GEORGIA LOCAL
GOVERNMENT FINANCES
1996 MUNICIPAL
GOVERNMENT FISCAL PLANNING GUIDE
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Office of Information Services 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
(404) 679-4940
An Equal Opportunity Employer
If you are disabled and would wishto receive this publication in an alternative
format, pleasecontact the Georgia Department of Community Affairs at: (404)
679-4940 or 1 (800) 651-7954 (TOO)

The Fiscal Planning Guide contains data collected from municipal governments in Georgia through the 1996 Report of Local Government Finances. The Guide has proven to be a practical tool for local government officials in understanding the complexities of local finances in Georgia. Officials can use. the Guide to examine the finances of their government in comparison with the finances of governments of comparable population size. The comparisons can provide officials with insights into how their governments are functioning in contrast with other local governments.

The information used to prepare the report was collected through a comprehensive survey of every county, municipality, and consolidated government in the state. The project surveyed only general public purpose local governments. Not included were entities such as school boards and independent authorities. The survey has been the basis of a fifteen year-old cooperative agreement between the State of Georgia and the U.S. Bureau of the Census. The data collected by the survey is forwarded to the Census Bureau each year for inclusion in its nationwide series of reports on local governments.

The annual survey of local government finances obtains data for the most recent fiscal year which ended for each local government between July 1 and the following June 30 of each year. Data in this report is for the fiscal year which ended between July 1, 1995 and June 30, 1996. For that reason, the data reported does not conform to a specific 12-month calendar period, since governments may have differing fiscal years. In addition, governments are not required to use

TABLE OF CONTENTS

Introduction Usingthis Guide Group Population Ranges Municipal Population Group Ranges
T Total, all Municipalities A Population 50,000 and Above B 25,000 - 49,999 C 10,000 - 24,999
D 5,000 - 9,999 E 2,500 - 4,999 F 1,000 - 2,499 G 500 - 999 H Lessthan 500 Appendix A. Glossary Appendix B. DataCategories Appendix C. Indexto Municipalities

1 2 3 3 4 11 18 25
32 39 46 53 60
67 68 70

1996 Fiscal Planning Guide

audited data in responding to the survey. Therefore, a degree of caution must be used when analyzing and interpreting the data. In addition, as governments use different accounting systems,

certain data requested in the survey may not be available from each local government in the exact format requested.

Using this Guide

Comparing Local Finances Municipal government officials should have little difficulty using the data contained in this report. To compare the finances of a particular government with those of a similar size, these steps should be followed:
STEP 1. Determine the population group of the government. To do this, use Appendix C which lists all municipalities alphabetically, along with their 1994 estimated population and the population group to which they belong (A through H).
STEP 2. Examine the data tables for the jurisdiction's population group. Each population group has a series of 9 tables. The group's letter designation is listed in the upper right hand corner of the page.
STEP 3. Compile the local government's data for comparison with the data of its population group. This may be difficult if audits and other local records are used. Therefore two options are suggested:
Best Option: Request a printout of the tables for your jurisdiction so that a direct comparison can be made. For this printout, contact:
Department of Community Affairs Office of Information Services (404) 679-4940
2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in 1996 and submitted to DCA. Appendix B of this report provides the structure of data categories to be used in compiling the survey data to the form used in the tables.

A Word About The Tables Each set of tables is preceded by a brief profile showing the number of municipalities in the group, their population range, and the total population of the group.
Table Contents
(Jeneralrevenues
2 General operating expenditures
3 Capital expenditures
4 Debt Issued, Retired, Outstanding at End of Year and Interest Paid on Debt
5 Cash and Investment Assets Held at End of Year
6 Debt Outstanding at End of Year, by Purpose
7 Revenues and Expenditures from Enterprise Funds
8 Personnel Expenditures
9 Revenue Sources in Per Capita Rank Order
10 Expenditures in Per Capita Rank Order
Per capita and average amounts, as defined below, are the primary yardsticks used in the tables to compare the finances of jurisdictions of similar size. These numbers are merely ways to compare revenues and expenditures: they are not goals or recommended levels or amounts to achieve.
Per Capita Amount: Total amount for any item or category divided by the estimated total 1994 population of the jurisdictions reporting that amount.

2

1996 Fiscal Planning Guide
Average Amount: Total amount reported by the group divided by the number of jurisdictions reporting the item (rather than the total number of jurisdictions in the group).
The "Fine Print"
There may be questions on the definition or use of a particular term. Because local governments in Georgia are not required to conform to a "standard chart of accounts," these governments may not use the same terminology.
This lack of uniformity can cause problems, but two features in this guide are designed to minimize confusion. First, Appendix B outlines the structure of local finances employed by the Department of Community Affairs. It shows what items combine or form larger categories or
Municipal Population Group Ranges

classes of data. Second, a "Glossary" is included. Terms and usage likely to create confusion 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 determined to provide relevant information in a timely fashion and useful form. To improve the guide's content and utility, the Board and staff of the Department invite and encourage feedback. Ideas on additional data, how to present the information, and ways to better serve Georgia's local governments will be greatly appreciated.

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
6 9 39 43 80 98 91 167
533

Number reporting
6 8 39 42 80 98 89 155
517

Population ranges are based upon estimates for 1994 provided by the Bureau of the Census.

3

1996 Municipal Fiscal Planning Guide
Municipal Group.
= Number Reporting = Population Range
1994 Population =

T 517 AU groups 2,546,340

T FY 1996

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
3,536,177
1,010,228 907,391 102,837
725,683 674,339
270,442
588,244 146,952 158,011 423,605 236,947 99,035
202,973
280,806 169,266
156,838 436,904
615,395 50,059 116,747 458,567
112,847

Per capita amount ($)
644.18
168.91 147.20 21.71
137.42 125.93
63.53
118.31 22.78 29.94 26.82 46.78
8.28
39.82
57.01 24.82
16.05 34.32
124.95 10.16 21.50 93.11
18.20

4

1996 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Total General Operating

Purpose

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees

Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department

Courts Municipal court

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

Public Works Parking facilities and meters
~aturalresources
Garbage and trash collection Garbage disposal (landfill)

Average amount ($)
3,555,661
595,811 145,107
486,274 102,620 97,309
18,777
1,073,511
916,637
224,632 444,399
103,883 103,883
11,938 36,000
9,153 30,780 65,335 74,247
205,289 61,599 64,219
263,629 110,672

T FY 1996
Per capita amount ($)
700.35
164.00 17.87
97.81 12.15 24.55 4.31
217.96
142.76
18.59 77.22
11.01 11.01
2.42 13.86 7.09 3.53 6.86 6.09
41.68 3.18 7.33
51.17 29.00

5

1996 Municipal Fiscal Planning Guide

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

Po ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
271,486 300,970 145,076

Leisure Services Parks and recreation Libraries

183,381 300,658
35,447

Education (non-school board)

533,971

Community Development Building inspection and regulation Community development

189,579 139,650 217,927

Other General Operating

386,812

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

Source

Average amount ($)

Total Equipment, Land and Structures

258,898

Total Construction

932,000

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

628,392 308,708
30,000 173,946 109,949 206,698 112,518 72,644 73,764 39,889 69,145 72,375 88,307 61,325 38,569

6

T FY 1996
Per capita amount ($)
55.12 54.15
8.29
37.23 39.70 6.51
87.70
38.49 10.18 42.85
44.73

Per capita amount ($)

II 42.85

120.19
53.36 26.20 22.52 17.73 11.84 10.03
8.86

iIj"
~:A
II
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All
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8.75

~t.

7.97

7.50

7.08

5.33

5.00

3.46

3.02

1996 Municipal Fiscal Planning Guide

T FY 1996

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
372,950 1,211,960 1,896,470

Per capita amount ($)
72.49 103.51 458.31

Number reporting
281 78 511

7

1996 Municipal Fiscal Planning Guide

T FY 1996

i':::~::@

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Airport 2 Multi-purpose 3 All other 4 Jails 5 Parks & recreation facilities 6 Education 7 Industrial revenue bonds 8 Parks & recreation facilities 9 Water/sewer 10 Highways, streets 11 Public buildings 12 Public buildings

Type of issue
revenue bond G.O.
revenue bond lease pool G.O. G.O.
revenue bond revenue bond revenue bond
G.O. lease pool
G.O.

Average amount ($)
232,108,130 35,660,050 30,878,950 22,414,560 6,778,000 6,548,020 6,520,000 6,138,570 3,534,690 3,386,580 1,662,120 1,600,250

Number reporting
4 10 8 3 3 12 2 6 258 6 22 14

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

T e of fund

----- Expenditures -----

Average

Number

amount ($)

re ortin

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

1,399,990

433

10,896,470

49

2,521,000

80

14,751,070

15

744,450

64

1,817,880

38

1,592,420

435

9,477,520

49

1,987,300

80

16,248,130

16

792,670

66

2,297,160

38

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

419,260 1,960,700 2,279,230

11.6% 66.2% 78.4%

8

1996 Municipal Fiscal Planning Guide

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

Per capita amount ($)
2,958.88 1,021.74 348.60 311.55 276.34 147.20 125.93 101.41
63.84 63.74 63.53 46.78 34.32 30.46 29.94 26.82 26.58 24.82 22.78 21.50 18.20 16.59 16.19 16.05 13.97 10.39 9.77 8.28 8.22 7.94 7.65 7.31 6.59 4.90 4.26 3.65 3.40 1.85 1.83 1.80 1.62 0.35 0.19 0.00

T FY 1996
Percent of total revenues
100.0% 34.5% 11.8% 10.5% 9.3% 5.0% 4.3% 3.4% 2.2% 2.2% 2.1% 1.6% 1.2% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0%

1996 Municipal Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type
Source
Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 Debt service costs 6 Police department 7 Other enterprise funds 8 Construction (non-utility) 9 General administration 10 Education 11 Fire department 12 Solid waste system 13 Highways and streets 14 Garbage and trash collection 15 Other expenditures 16 Purchase of equipment, land 17 Parks and recreation 18 Garbage and trash disposal (landfill) 19 General insurance 20 Jail 21 Financial administration 22 Community development 23 County or municipal hospital 24 General government buildings 25 Municipal court 26 Building inspection and regulation 27 Drainage 28 Natural resources 29 Payments to other hospitals 30 Public welfare and social services 31 Libraries 32 Ambulance service 33 Legal expenses 34 Public health 35 Parking facilities and meters

Per capita amount ($)
3,281.09 888.69 362.33 315.64 274.80 273.31 142.76 130.24 120.19 97.81 87.70 77.22 69.76 54.15 51.17 44.73 42.85 39.70 29.00 24.55 18.59 17.87 17.64 13.86 12.15 11.01 10.18 8.29 7.33 7.09 6.86 6.51 6.09 4.31 3.53 3.18

T FY 1996
Percent of total ex enditures
100.0% 27.1% 11.0% 9.6% 8.4% 8.3% 4.4% 4.0% 3.7% 3.0% 2.7% 2.4% 2.1% 1.7% 1.6% 1.4% 1.3% 1.2% 0.9% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1%

10

1996 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 1994 Population =

A 6 50,000 and Above 837,932

A FY 1996
I

Table. I. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
120,403,674
33,437,381 29,741,063
3,696,318
21,997,125 21,997,125
0
21,072,552 3,378,921 4,468,631 5,816,777 8,859,752 75,289
8,570,593
9,813,390 1,853,652
1,757,096 6,202,642
22,217,337 2,416,070 4,371,728 15,324,237
3,295,296

Per capita

amount ($)

862.15

III
~tf~rf~

241.11 214.45
26.65

158.61 158.61

0.00

:~~I~~I~~~

151.95

24.36 32.22 41.94

11:!llirIII
I

57.00 0.92

I

61.80

70.27 13.37

I

12.67 44.73

~~:~~~~:r:~:~
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159.09 ~ii!ri;1

17.30 31.52 109.73

illlJ.l

:;{I

23.76

:I181:< $:>x-:.
~:\i.

11

1996 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Total General Operating

Purpose

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees

Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department

Courts Municipal court

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

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

Average amount ($) 107,158,521
27,466,528 2,886,699
22,959,819 2,427,733 3,926,758 9,125
43,988,757
25,381,172
4,308,560 15,017,119
2,730,404 2,730,404
222,707
o o
256,000 540,121
o
4,923,271
o o
9,606,824 719,152

A FY 1996
Per capita amount ($) #DIV/O!
221.57 20.82
165.56 15.14 48.97 0.08
314.98
183.02
27.72 108.28
19.69 19.69
1.59 0.00 0.00 2.34 5.66 0.00
35.25 0.00 0.00
57.50 8.87

12

1996 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
9,394,842 8,862,302 1,065,080

Leisure Services Parks and recreation Libraries

7,863,733 7,863,733
0

Education (non-school board)

0

Community Development Building inspection and regulation Community development

4,711,794 1,596,913 3,162,846

Other General Operating

5,856,487

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

Source

Average amount ($)

Total Equipment, Land and Structures

5,641,161

Total Construction

24,396,036

1 Highways and streets (Const.) 2 Police department (Land) 3 Highways and streets (Land) 4 Fire department (Land) 5 Garbage and trash collection (Land) 6 Parks and recreation (Land) 7 Parks and recreation (Const.) 8 General government building (Const. 9 Drainage (Const.) 10 General government buildings (Land) 11 Drainage (Land) 12 Fire department (Const.) 13 Police department (Const.) 14 Jail (Land) 15 Garbage and trash collection (Const

6,630,415 1,437,385 1,303,663
899,342 858,056 565,388 429,017 223,947 154,563 212,988
80,024 29,553 16,657 64,960
o

13

A FY 1996
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Per capita amount ($)
67.27 63.90
9.66
56.31 56.70
0.00
#DIV/O!

i!i!:!i!i!ii'l
I
I
I~'tl
t@@

33.74 11.51 40.79

67.15

Per capita amount ($)
40.79
243.90
53.09 10.39 9.43 5.89 5.14 4.09 3.93 2.05
1.42 1.14 0.84 0.37 0.21 0.16 0.00

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1996 Municipal Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

16,602,500 5,000,000 4,010,080 1,523,600
0

132.93 18.63 28.52 12.20 0.00

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

4,672,020 2,844,060
689,900 3,585,950
128,590

33.69 20.51
6.22 25.86 2.56

Outstanding at End of Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

283,242,500 62,850,000 15,070,190 35,059,000 128,590

1,811.45 453.19 135.98 201.45 2.56

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

17,385,220 3,857,870
603,630 1,881,080
.37,490

111.85 27.82 5.45 12.52 0.75

A FY 1996
Number reporting
2 2 1 2 0
6 6 2 6 1
5 6 2 4 1
5 6 2 5 1

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
3,064,300 3,895,280 55,584,240

Per capita amount ($)
27.65 38.35 637.36

Number reporting
2 3 5

14

1996 Municipal Fiscal Planning Guide

A FY 1996

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Airport 2 Multi-purpose . 3 All other 4 Water/sewer 5 Jails 6 Water/sewer 7 Public buildings 8 Law enforcement 9 Public buildings 10 Education 11 Parks & recreation facilities 12 Industrial revenue bonds

Type of issue
revenue bond G.O.
revenue bond revenue bond
lease pool other long-term
lease pool lease pool
G.O. G.O. revenue bond revenue bond

Average amount ($)
463,588,750 153,042,500 115,695,000 85,315,000 66,180,000 29,110,650 25,040,000 17,227,100 16,140,000 16,057,500 10,805,000 10,470,000

Number reporting
2 2 1 4 1 1 1 2 1 2 2 1

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Revenues

Average

Number

amount ($)

reporting

Expenditures

Average

Number

amount ($)

reporting

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

45,063,220

5

50,919,150

5

71,494,540

2

58,970,880

2

12,692,090

1

10,647,650

1

106,039,540

2

124,231,470

2

4,196,460

3

4,692,100

3

10,064,070

4

13,319,510

4

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

7,495,950 80,301,530 86,658,260

5.8% 74.6% 80.5%

15

1996 Municipal Fiscal Planning Guide

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

Per capita amount ($)
3,074.07 1,088.59 419.76 311.68 214.45 158.61 156.57 105.62
85.52 57.00 51.35 44.73 43.20 41.94 32.22 31.70 31.52 28.00 24.36 23.76 16.42 13.37 12.67 12.39 12.24 9.81 7.91 6.62 6.57 6.02 5.95 4.34 3.41 1.69 1.32 0.98 0.92 0.43 0.22 0.14 0.07 0.00 0.00 0.00

16

A FY 1996
Percent of total revenues
100.0% 35.4% 13.7% 10.1% 7.0% 5.2% 5.1% 3.4% 2.8% 1.9% 1.7% 1.5% 1.4% 1.4% 1.0% 1.0% 1.0% 0.9% 0.8% 0.8% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1996 Municipal Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type
Source
Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Debt service costs 5 Construction (non-utility) 6 Police department 7 General administration 8 Other enterprise funds 9 Gas supply system 10 Fire department 11 Other expenditures 12 Highways and streets 13 Garbage and trash collection 14 Solid waste system 15 Parks and recreation 16 General insurance 17 Purchase of equipment, land 18 Jail 19 Financial administration 20 Community development 21 Municipal court 22 General government buildings 23 Building inspection and regulation 24 Drainage 25 Garbage and trash disposal (landfill) 26 Public welfare and social services 27 Public health 28 Legal expenses 29 Ambulance service 30 County or municipal hospital 31 Education 32 Libraries 33 Natural resources 34 Parking facilities and meters 35 Payments to other hospitals

Per capita amount ($)
3,495.24 897.91 491.77 352.18 247.21 243.90 183.02 165.56 139.79 131.35 108.28 67.15 63.90 57.50 57.42 56.70 48.97 40.79 27.72 20.82 20.35 19.69 15.14 11.51 9.66 8.87 5.66 2.34 0.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00

A FY 1996

Percent of total expenditures

100.0%

25.7%

14.1%

10.1%

7.1%

7.0%

5.2%

4.7%

4.0%

3.8%

3.1%

1.9%

1.8%

1.6%

1.6%

1.6%

1.4%

1.2%

0.8%

0.6%

0.6%

0.6%

0.4%

0.3%

0.3%

0.3%

0.2%

0.1% 0.0%

cccccccc

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

17

1996 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting =
Population Range =
1994 Population =

B 8 25,000 - 49,999 268,431

B FY 1996

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
21,053,509
4,300,899 3,553,941
746,958
5,453,609 4,243,776
2,822,943
3,567,799 545,533
1,021,523 268,604
1,648,767 935,579
995,119
2,432,078 777,780
1,276,318 860,031
3,391,299 569,294 904,168
1,902,969
912,706

Per capita amount ($)
607.14
130.54 107.87 22.67
165.14 128.50
70.90
108.29 16.56 31.00 8.59 50.04 29.99
30.20
72.48 23.61
37.46 24.01
101.07 16.97 27.44 56.71
27.70

18

1996 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Total General Operating

Purpose

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees

Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department

Courts Municipal court

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

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

Average amount ($)
16,970,255
3,689,701 461,819
2,935,003 424,625 484,729 170,433
6,874,540
3,886,537
564,136 2,776,451
176,113 176,113
84,658 0 0
93,461 71,465 115,804
717,704 74,879 0
1,863,957 0

B FY 1996
Per capita amount ($)
532.51
134.53 13.66
89.08 11.86 14.11 5.32
204.88
117.96
16.42 84.27
5.63 5.63
2.52 0.00 0.00 3.21 1.99 4.17
21.39 2.01 0.00
54.36 0.00

19

1996 Municipal Fiscal Planning Guide

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

Po ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
1,324,945 1,308,197 133,982

Leisure Services Parks and recreation Libraries

1,127,095 938,753 215,248

Education (non-school board)

400,000

Community Development Building inspection and regulation Community development

1,822,453 393,396 756,304

Other General Operating

753,047

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

Source

Average amount ($)

Total Equipment, Land and Structures

1,822,453

Total Construction

2,280,397

i Highways and streets (Const.)
2 Parks and recreation (Land) 3 Highways and streets (Land) 4 Garbage and trash collection (Land) 5 Fire department (Land) 6 General government buildings (Land) 7 Police department (Land) 8 Parks and recreation (Const.) 9 Drainage (Const.) 10 Police department (Const.) 11 General government building (Const. 12 Fire department (Const.) 13 Libraries (Land) 14 Drainage (Land) 15 Garbage and trash collection (Const

1,780,884 606,682 284,073 280,665 239,885 181,791 173,735 186,804 99,606 125,197 36,291 11,302 4,076
o o

20

B FY 1996
Per capita amount ($)
39.49 39.71 4.13
33.59 28.49
6.85
14.80
54.31 11.56 55.31
21.36
Per capita amount ($)
55.31
66.39
48.63 17.'95
8.62 7.40 7.10 6.00 5.27 4.91 2.90 2.80 1.16 0.42 0.13 0.00 0.00

1996 Municipal Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

8,890,000 3,765,000 4,078,420 1,128,550 4,498,200

298.24 115.47 109.26 33.85 120.50

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

2,687,590 1,222,000
408,800 542,060 4,498,200

78.88 38.34 11.42 15.38 120.50

Outstanding at End of Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

21,679,140 6,930,000 5,579,610 1,717,340 0

636.29 217.41 155.80 48.72
0.00

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

1,268,300 404,180 144,860 95,820 165,020

37.23 12.68 4.05 2.68 4.42

B FY 1996
Number reporting
2 1 2 5 2
7 5 5 6 2
7 5 5 6 0
7 5 5 5 2

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
2,249,610 3,096,750 11,248,740

Per capita amount ($)
66.03 92.88 340.61

Number reporting
7 5 7

21

1996 Municipal Fiscal Planning Guide

B FY 1996

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Water/sewer 2 Multi-purpose 3 All other 4 Water/sewer 5 Parks & recreation facilities 6 Education 7 All other 8 Highways, streets 9 All other 10 Airport 11 Multi-purpose 12 Solid waste system

Type of issue
revenue bond G.O.
revenue bond .other long-term
revenue bond G.O.
other long-term G.O. G.O.
revenue bond lease pool lease pool

Average amount ($)
15,710,940 12,837,500 10,477,000 6,205,310 4,913,210 3,155,630 1,538,390 1,230,000 1,120,000
520,000 496,860 496,550

Number reporting
7 2 3 4 2 2 2 1 1 1 2 4

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Tyeoffund

Revenues

Average

Number

amount ($)

re ortin

--_ Expenditures _

Average

Number

amount ($)

re ortin

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

9,847,540

7

26,356,370

2

10,172,260

1

5,977,100

1

2,304,100

4

1,407,760

2

8,646,130 22,700,870 7,271,990 7,421,600 2,741,140 3,316,930

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

4,594,600 11,384,250 13,981,560

25.4% 63.0% 88.4%

22

1996 Municipal Fiscal Planning Guide

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

Per capita amount ($)
2,571.24 883.86 376.30 289.03 137.53 128.50 107.87 70.90 67.96 50.04 46.72 37.71 37.46 36.79 31.00 29.99 27.70 27.44 26.22 24.01 23.61 17.43 16.56 12.00 8.59 8.57 7.79 5.74 4.28 4.03 4.00 3.88 3.46 2.81 2.74 2.66 2.33 2.28 0.96 0.18 0.16 0.08 0.07 0.00

23

B FY 1996
Percent of total revenues
100.0% 34.4% 14.6% 11.2% 5.3% 5.0% 4.2% 2.8% 2.6% 1.9% 1.8% 1.5% 1.5% 1.4% 1.2% 1.2% 1.1% 1.1% 1.0% 0.9% 0.9% 0.7% 0.6% 0.5% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1996 Municipal Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type
Source
Total per capita expenditures 1 Electric supply system 2 Debt service costs 3 Gas supply system 4 Water and sewer system 5 Airport 6 Police department 7 General administration 8 Other enterprise funds 9 Fire department 10 Solid waste system 11 Construction (non-utility) 12 Purchase of equipment, land 13 Garbage and trash collection 14 Highways and streets 15 Parks and recreation 16 Community development 17 Other expenditures 18 Jail 19 Education 20 General insurance 21 Financial administration 22 General government buildings 23 Building inspection and regulation 24 Libraries 25 Municipal court 26 Legal expenses 27 Ambulance service 28 Drainage 29 Public health 30 Parking facilities and meters 31 Public welfare and social services 32 County or municipal hospital 33 Garbage and trash disposal (landfill) 34 Natural resources 35 Payments to other hospitals

Per capita amount ($)
2,646.18 761.28 325.56 269.Dl 253.77 170.77 117.96 89.08 88.86 84.27 80.85 66.39 55.31 54.36 39.71 28.49 23.43 21.36 16.42 14.80 14.11 13.66 11.86 11.56 6.85 5.63 5.32 4.17 4.13 3.21 2.01
1.99 0.00 0.00 0.00 0.00

Percent of total ex enditures
100.0% 28.8% 12.3% 10.2% 9.6% 6.5% 4.5% 3.4% 3.4% 3.2% 3.1% 2.5% 2.1% 2.1% 1.5% l.l% 0.9% 0.8% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

24

1996 Municipal Fiscal Planning Guide
Municipal Group.
= Number Reporting = Population Range = 1994 Population

C
39
10,00024,999 598,659

C FY 1996

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State OHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
9,841,063
2,714,778 2,296,707
418,071
1,996,581 1,721,441
1,085,045
1,689,095 353,933 438,249 256,218 623,331 244,786
603,149
487,135 274,342
182,913 153,652
2,114,874 76,438
287,709 1,739,874
235,450

Per capita amount ($)
616.97
176.86 149.62 27.24
127.47 109.87
75.07
110.04 23.06 28.55 16.21 40.61 14.05
39.29
31.73 18.14
12.13 10.33
137.77 4.98 18.74
113.35
15.10

25

1996 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Total General Operating

Purpose

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees

Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department

Courts Municipal court

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

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

Average amount ($)
9,587,158
1,153,845 306,965
782,958 133,785 369,442 58,488
2,938,747
1,965,204
127,878 1,234,285
61,422 61,422
60,192
o o
85,937 184,744 194,925
934,309 6,900
120,948 795,666 683,895

C FY 1996
Per capita amount ($)
708.57
150.22 19.57
51.01 8.56
23.38 3.73
191.45
128.02
8.07 76.77
3.81 3.81
3.92 0.00 0.00 5.23 10.74 12.01
60.87 0.44 7.51
52.22 44.00

26

1996 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
750,095 724,985 81,609

Leisure Services Parks and recreation Libraries

521,286 551,579
92,735

Education (non-school board)

1,755,144

Community Development Building inspection and regulation Community development

628,934 148,929 154,242

Other General Operating

783,182

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

Source

Average amount ($)

Total Equipment, Land and Structures

643,933

Total Construction

1,107,450

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

1,039,217 1,019,174
372,569 326,456 214,195 179,185 133,445 117,860 98,003 90,124 76,241 80,313 39,534
11,596 11,788

27

C FY 1996
Per capita amount ($)
48.87 47.23
5.46
33.96 36.12 5.92
124.80
40.97 9.38
41.67
49.70
Per capita amount ($)
41.67
71.35
66.38 57.73 19.60 19.19 13.75 10.06
8.48 7.15 6.27 5.81 5.16 5.15 2.40 0.93 0.69

1996 Municipal Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capitalleases Short-term debt

7,170,000 5,010,000
744,430 755,600 1,350,000

438.14 284.01 46.09 45.30 103.71

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

778,880 605,030 250,790 196,290 994,350

50.78 39.10 16.61 12.49 73.06

Outstanding at End of Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

10,193,030 6,124,160 2,563,540
937,980 963,810

659.48 395.82 169.74 59.67
66.39

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

617,230 430,730 147,640
42,820, 24,360

40.53 27.33
9.61 2.77 1.79

C FY 1996
Number reporting
2 1 10 14 2
28 14 23 28 3
27 14 23 28 2
27 13 20 27 3

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

Sinking funds Bond funds All other funds

Cate ory

Average amount ($)

Per capita amount ($)

1,349,040

87.53

27

2,336,660

134.42

16

7,748,910

504.81

39

28

1996 Municipal Fiscal Planning Guide

C

Ii FY 1996 r~:r"r:
Table 6. Debt Outstanding at End of'Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 All other 2 Parks & recreation facilities 3 Education 4 Multi-purpose 5 Water/sewer 6 Water/sewer 7 Industrial revenue bonds 8 Water/sewer 9 Public buildings 10 Jails 11 Short-term, all purposes 12 Public buildings

Type of issue
revenue bond G.O. G.O. G.O.
revenue bond other long-term revenue bond
G.O. G.O. lease pool short-term lease pool

Average amount ($)
33,264,940 16,535,000 7,674,000 7,284,180 6,871,280 2,756,590 2,570,000 1,215,680 1,103,130 1,060,000
963,810 812,000

Number
il ~l l li reporting 3 1 5 3 25 20 1 2 5 1 2 7

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Revenues

Average

Number

amount ($)

reporting

Expenditures

Average

Number

amount ($)

reporting

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

3,840,470

31

17,131,490

11

5,322,350

16

298,660

8

1,204,990

14

2,765,040

8

3,722,240

31

15,022,290

11

4,350,050

16

416,980

8

1,197,040

14

3,219,280

7

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

1,249,180 4,518,410 5,800,100

15.9% 58.9% 75.7%

29

1996 Municipal Fiscal Planning Guide

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

Per capita amount ($)
2,810.25 1,079.60 366.12 252.00 168.75 149.62 109.87
79.70 75.07 74.33 70.49 40.61 28.96 28.55 23.60 23.06 18.74 18.14 17.62 17.21 16.21 15.10 14.05 13.63 12.13 10.34 10.33 9.06 8.88 8.55 7.83 7.60 7.28 6.11 4.39 3.76 3.50 2.75 2.32 2.14 1.51 0.38 0.36 0.00

30

C FY 1996
Percent of total revenues
100.0% 38.4% 13.0% 9.0% 6.0% 5.3% 3.9% 2.8% 2.7% 2.6% 2.5% 1.4% 1.0% 1.0% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0%

1996 Municipal Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type
Source
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Debt service costs 4 Water and sewer system 5 Other enterprise funds 6 Police department 7 Education 8 Solid waste system 9 Fire department 10 Construction (non-utility) 11 Garbage and trash collection 12 General administration 13 Other expenditures 14 Highways and streets 15 Garbage and trash disposal (landfill) 16 Purchase of equipment, land 17 Parks and recreation 18 Airport 19 General insurance 20 Financial administration 21 Ambulance service 22 Public welfare and social services 23 Community development 24 Building inspection and regulation 25 General government buildings 26 Jail 27 Natural resources 28 Libraries 29 Drainage 30 Public health 31 Municipal court 32 Legal expenses 33 Parking facilities and meters 34 County or municipal hospital 35 Payments to other hospitals

Per capita amount ($)
2,923.91 946.68 299.23 274.07 244.24 199.69 128.02 124.80 79.17 76.77 71.35 52.22 51.01 49.70 47.23 44.00 41.67 36.12. 24.60 23.38 19.57 12.01 10.74 9.53 9.38 8.56 8.07 7.51 5.92 5.46 5.23 3.81 3.73 0.44 0.00 0.00

31

C FY 1996
f:~m':::
t~It~~~

Percent of total expenditures
100.0% 32.4% 10.2% 9.4% 8.4% 6.8% 4.4% 4.3% 2.7% 2.6% 2.4% 1.8% 1.7% 1.7% 1.6% 1.5% 1.4% 1.2% 0.8% 0.8% 0.7% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0%

!:~: : ~: : : :
:;:;:::;:;:;:::::
I~~~~~~~%~~\
cx::cc::cc::cc:c:c:c:e:c:c~c:c:-:;
I
11111'1]11
u11r11r1m1\1
l~fI
Ij'1
~dl#l~~
I@m'I~:~mW~.
j%~:: .
o~::';. ::

1996 Municipal Fiscal Planning Guide

Municipal Group.
= Number Reporting = Population Range
1994 Population =

D 42 5,000 - 9,999 290,911

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
3,609,218
799,424 714,061'
85,363
766,347 710,335
276,819
714,042 150,865 203,384 97,070 306,609 52,448
221,707
302,441 185,919
86,042 238,716
707,103 43,907 98,562
572,717
98,153

Per capita amount ($)
457.99
115.39 103.16
12.24
110.99 102.35
40.29
103.91 21.97 29.60 14.56 44.69
6.69
32.26
43.66 27.37
12.12 34.71
102.09 6.34 14.37 82.69
14.12

32

1996 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Total General Operating

Purpose

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees

Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department

Courts Municipal court

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

Public Works Parking facilities and meters
~aturalresources
Garbage and trash collection Garbage disposal (landfill)

Average amonnt ($)
3,368,228
552,898 87,163
486,565 65,475 131,567 41,055
1,188,367
969,636
12,187 431,039
34,197 34,197
11,872
o o
18,714 28,372
o
306,726
o o
364,346 136,262

D FY 1996
Per capita amount ($)
548.35
142.32 12.32
70.80 9.60 19.12 6.02
171.57
141.91
1.66 63.58
4.84 4.84
1.71 0.00 0.00 2.68 4.23 0.00
44.28 0.00 0.00
52.73 20.23

33

1996 Municipal Fiscal Planning Guide

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

Po ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
327,236 353,497 73,834

Leisure Services Parks and recreation Libraries

234,482 260,185 54,875

Education (non-school board)

202,698

Community Development Building inspection and regulation Community development

331,943 69,767 78,569

Other General Operating

177,810

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

Source

Average amount ($)

Total Equipment, Land and Structures

398,332

Total Construction

778,775

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

1,633,240 374,707 208,480 125,263 90,152 57,621 51,856 39,528 40,799 22,447 20,035 18,411 7,696 9,253
o

34

D FY 1996
Per capita amount ($)
47.24 50.79 10.79
33.85 38.86 7.90
28.82
47.92 10.14 58.08
25.78
Per capita amount ($)
58.08
107.84
211.43 50.17 29.35 16.20 13.29
8.49 7.53 5.60 5.28 3.31 2.59 2.49 1.53 1.20 0.00

1996 Municipal Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

2,697,500 0
2,343,960 346,460 456,660

329.08 0.00
316.82 52.62 64.29

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

417,480 98,230 187,880 93,690
275,450

59.87 15.13 26.73 13.33 39.18

Outstanding at End of Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

4,068,920 774,380
3,687,250 543,960 495,150

588.76 116.39 524.60 77.37 70.03

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

240,620 46,110 148,020 27,780 11,810

34.82 6.80 21.06 3.91 1.74

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

D FY 1996
Illllllll
~:::::::::::::::
Number lll'llljl
I reporting 2 0 9 11 6

26 9 27 24 6

27 10 27

I

24

:::~:::::::~:::

6 flr~rt.

:::::::::;:::;:;:

III~~;~~~

27

~~~~ilit]

11 27 23 7

IMli<i~:.i1l

ill~t1

Sinking funds Bond funds All other funds

Category

Average amount ($)
651,930 1,677,100 3,073,340

Per capita amount ($)
96.68 258.21 447.23

Number reporting

24 10 39

IIr:"] .~"%fl

. ~x::~:. :::::~:::

::;x'" ',:

35

1996 Municipal Fiscal Planning Guide

D FY 1996

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Pu ose
1 All other 2 Water/sewer 3 Water/sewer 4 Multi-purpose 5 Parks & recreation facilities 6 Parks & recreation facilities 7 Solid waste system 8 Education 9 Multi-purpose 10 Public buildings 11 Water/sewer 12 Education

Type of issue
other long-term revenue bond other long-term
G.O. revenue bond
lease pool revenue bond
G.O. other long-term
lease pool G.O.
lease pool

Average amount ($)
12,675,000 3,956,760 3,353,230 2,850,000 2,697,500 2,561,920 1,590,000 1,510,000 1,167,700 1,131,670
788,750 784,640

re
1 26 25 1 2 2 1 1 2 3 4 1

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Revenues

Average

Number

amount ($)

reporting

._-_.Expenditures _._

Average amount ($)

Number reporting

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

2,527,150

32

7,038,340

14

2,289,540

15

273,350

3

451,910

10

398,210

7

3,608,990

32

6,338,770

14

1,905,130

15

185,850

4

559,430

10

450,650

8

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

534,010 1,912,280 2,522,730

16.7% 61.4% 80.9%

36

1996 Municipal Fiscal Planning Guide

Table 9. Ranking of Per Capita Revenues by Type
Source
Total per capita revenues I Electric supply system 2 Water and sewer system 3 Gas supply system 4 Real and personal property taxes 5 Local option sales tax 6 Solid waste system . 7 Other enterprise funds 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Special purpose sales tax II Airport 12 Fines, forfeits and court fees 13 Federal intergovernmental revenues 14 Insurance premiums tax 15 State intergovernmental revenues 16 Business license and occupational taxes 17 Alcoholic beverage taxes 18 Hotel/motel tax 19 Interest earnings on investments 20 All additional revenues 21 Ambulance charges 22 Landfill fees 23 Parks and recreation charges 24 Other local intergovernmental revenues 25 Public utilities taxes 26 Motor vehicle taxes 27 Other service charges 28 Fire service subscription fees 29 Building permits 30 Receipts from sale of real property 31 Other excise and special use taxes 32 Rents and royalties 33 Alcoholic beverage taxes 34 Special assessments 35 Intangible taxes (regular and recording) 36 Cemetery fees 37 Receipts from sale of materials 38 F1FA, penalties, interest and cost 39 Other licenses, permits and fees 40 Parking facilities and meters 41 Mobile home taxes 42 Railroad equipment tax 43 Hospital charges

Per capita amount ($)
2,585.40 1,045.29 364.34 329.01 103.16 102.35
65.00 53.84 52.20 44.69 40.29 36.60 35.97 34.71 29.60 27.37 23.40 21.97 14.56 14.37 14.12 13.02 12.86 12.51 12.12 11.14 11.09 9.40 8.89 7.12 6.79 6.69 5.73 3.73 2.63 2.27 1.88 1.84 1.04 0.84 0.52 0.25 0.20 0.00

37

D FY 1996
Percent of total revenues
100.0% 40.4% 14.1% 12.7% 4.0% 4.0% 2.5% 2.1% 2.0% 1.7% 1.6% 1.4% 1.4% 1.3% 1.1% 1.1% 0.9% 0.8% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1996 Municipal Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type
Source
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 Construction (non-utility) 7 Solid waste system 8 General administration 9 Fire department 10 Other enterprise funds 11 Purchase of equipment, land 12 Garbage and trash collection 13 Highways and streets 14 Parks and recreation 15 Education 16 Other expenditures 17 Airport 18 Garbage and trash disposal (landfill) 19 General insurance 20 Financial administration 21 Community development 22 Drainage 23 Building inspection and regulation 24 General government buildings 25 Libraries 26 Legal expenses 27 Municipal court 28 Public welfare and social services 29 Public health 30 Jail 31 Ambulance service 32 County or municipal hospital 33 Natural resources 34 Parking facilities and meters 35 Payments to other hospitals

Per capita amount ($)
2,884.72 941.40 520.31 273.77 222.57 141.91 107.84 80.46 70.80 63.58 61.27 58.08 52.73 50.79 38.86 28.82 25.78 25.23 20.23 19.12 12.32 10.99 10.79 10.14 9.60 7.90 6.02 4.84 4.23 2.68 1.66 0.00 0.00 0.00 0.00 0.00

D FY 1996
Percent of total ex enditures
100.0% 32.6% 18.0% 9.5% 7.7% 4.9% 3.7% 2.8% 2.5% 2.2% 2.1% 2.0% 1.8% 1.8% 1.3% 1.0% 0.9% 0.9% 0.7% 0.7% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

38

1996 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 1994 Population =

E 80 2,500 4,999 290,606

E FY 1996

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
1,780,883
372,473 307,796
64,677
446,961 380,092
222,948
362,002 85,787 105,799 71,402 156,034 9,208
75,751
174,562 135,858
63,478 39,792
303,608 10,476 36,306
256,620
45,526

Per capita amount ($)
464.48
102.88 84.85 18.03
123.00 104.33
59.83
99.36 23.51 29.04 18.12 42.67
2.39
20.79
48.05 37.35
17.81 11.42
83.58 2.88 9.98
70.64
12.34

39

1996 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Total General Operating

Po ose

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees

Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department

Courts Municipal court

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

Public Works Parking facilities and meters
~aturalresources
Garbage and trash collection Garbage disposal (landfill)

Average amount ($)
1,824,765
284,263 53,814
237,719 42,754 76,940 17,369
563,972
452,099
21,292 138,872
14,500 14,500
10,517 36,000
o
9,772 32,166 117,901
162,063 75,668
o
167,750 107,955

E FY 1996
Per capita amount ($)
554.91
132.Q1 14.92
65.29 11.57 21.02 4.58
155.25
123.76
5.71 37.97
3.96 3.96
2.90 14.11 0.00 2.55 8.90 29.91
44.61 23.01
0.00 45.31 29.03

40

1996 Municipal FiscalPlanning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
226,172 235,750 58,899

Leisure Services Parks and recreation Libraries

79,102 83,316 24,291

Education (non-school board)

257,665

Community Development Building inspection and regulation Community development

119,555 25,327 61,730

Other General Operating

106,958

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

Source

Average amount ($)

Total Equipment, Land and Structures

129,151

Total Construction

202,868

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

169,360 144,090 106,317 77,407 59,558 48,420 34,886 32,395 29,108 26,627 25,538
19,664 19,696 12,493 5,671

41

E FY 1996
Per capita amount ($)
62.26 64.78 14.27
21.78 22.45
6.62
70.11
32.91 6.60 35.41
29.12
Per capita amount ($)
35.41
52.79
42.26 36.45 25.53 21.41 19.06 11.46
9.46 8.89 7.90 6.95 6.67 6.33 5.19 3.23 1.43

1996 Municipal Fiscal Planning Guide

E FY 1996

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

Sinking funds Bond funds All other funds

Cate 0

Average amount ($)

Per capita amount ($)

322,160

87.03

62

642,690

183.77

18

1,380,580

378.94

78

42

1996 Municipal Fiscal Planning Guide

E FY 1996

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Gas utility system 2 Water/sewer 3 Water/sewer 4 All other 5 Electric utility system 6 Public buildings 7 All other 8 Multi-purpose 9 Short-term, all purposes 10 Water/sewer 11 Fire protection 12 Education

Type of issue
revenue bond revenue bond other long-term
G.O. revenue bond
lease pool lease pool other long-term short-term lease pool lease pool
G.O.

Average amount ($)
2,059,670 1,870,720 1,116,250
370,000 370,000 322,640 291,590 264,240 180,000 170,400 165,800 140,000

Number reporting
3 60 46 1 1 4 10 5 7 7 8 1

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Type of fund

Revenues

Average

Number

amount ($)

reporting

Expenditures

Average

Number

amount ($)

reporting

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

851,130

76

3,597,670

13

1,854,110

26

610

1

196,510

17

81,980

8

1,034,530

76

3,304,930

13

1,336,540

26

6,350

1

219,680

17

90,600

8

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As %of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

223,570 884,960 1,121,500

14.2% 58.4% 74.0%

43

1996 Municipal Fiscal Planning Guide

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

Per capita amount ($)
2,428.09 938.85 496.55 232.63 104.33 84.85 59.83 55.42 47.96 42.67 37.35 30.01 29.04 28.13 23.51 23.47 18.12 17.81 17.34 13.41 12.53 12.34 11.95 11.42 11.37 9.98
8.61 8.47 7.29 6.85 4.90 4.00 3.56 2.82 2.39 1.90 1.82 1.55 1.15 0.90 0.59 0.24 0.18 0.00

44

E FY 1996

Percent of total revenues
100.0% 38.7% 20.5% 9.6% 4.3% 3.5% 2.5% 2.3% 2.0% 1.8% 1.5% 1.2% 1.2% 1.2% 1.0% 1.0% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

-, "'"

::?:-::~Ii'.

:.:;..

0"

W~rriiSgI

".Iw~

I

1996 Municipal Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type
Source
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 Education 7 General administration 8 Highways and streets 9 Solid waste system 10 Construction (non-utility) 11 Garbage and trash collection 12 Fire department 13 Purchase of equipment, land 14 Ambulance service 15 Other expenditures 16 Garbage and trash disposal (landfill) 17 Other enterprise funds 18 Parking facilities and meters 19 Parks and recreation 20 General insurance 21 Community development 22 Financial administration 23 Drainage 24 County or municipal hospital 25 General government buildings 26 Public welfare and social services 27 Libraries 28 Building inspection and regulation 29 Jail 30 Legal expenses 31 Municipal court 32 Public health 33 Airport 34 Natural resources 35 Payments to other hospitals

Per capita amount ($)
2,497.65 862.46 357.94 282.76 143.97 123.76 70.11 65.29 64.78 61.96 52.79 45.31 37.97 35.41 29.91 29.12 29.03 25.94 23.01 22.45 21.02 16.37 14.92 14.27 14.11 11.57 8.90 6.62 6.60 5.71 4.58 3.96 2.55 2.50 0.00 0.00

E FY 1996
Percent of total expenditures
100.0% 34.5% 14.3% 11.3% 5.8% 5.0% 2.8% 2.6% 2.6% 2.5% 2.1% 1.8% 1.5% 1.4% 1.2% 1.2% 1.2% 1.0% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0%

45

1996 Municipal Fiscal Planning Guide
Municipal Group Number Reporting =
Population Range = 1994 Population =

F
98 1,000 . 2,499
153,276

F FY 1996

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
768,114
146,748 123,053 23,695
187,793 162,021
124,844
148,209 41,386 46,767 48,540 61,118
6,962
24,921
95,922 77,551
23,010 120,794
155,881 7,331 15,772
133,508
8,640

Per capita amount ($)
485.26
95.09 79.25 15.84
117.88 100.94
74.25
93.99 25.72 29.71 27.61 38.88 4.71
15.80
61.33 48.56
13.84 77.41
99.67 4.69 9.89 85.36
5.34

46

1996 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Total General Operating

Purpose

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees

Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department

Courts Municipal court

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

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

Average amount ($)
947,230
134,064 20,845
109,261 15,809 29,646 9,477
198,828
173,634
7,325 26,863
7,287 7,287
4,343 0
18,125 8,582 23,458 1,380
63,329
o
10,984 69,548 26,747

F FY 1996
Per capita amount ($)
661.33
124.73 12.98
69.29 9.74 18.59 6.05
127.12
110.89
4.74 17.15
4.56 4.56
2.78 0.00 9.80 4.66 14.92 1.31
40.49 0.00 5.73
43.35 16.80

47

1996 Municipal Fiscal Planning Guide

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

Po ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
88,250 91,740 8,310

Leisure Services Parks and recreation Libraries

15,320 19,572 8,092

Education (non-school board)

379,549

Community Development Building inspection and regulation Community development

44,728 7,381
24,766

Other General Operating

11,532

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

Source

Average amount ($)

Total Equipment, Land and Structures

50,763

Total Construction

194,597

1 Highways and streets (Const.) 2 General government building (Const. 3 General government buildings (Land) 4 Natural resources (Land) 5 Libraries (Const.) 6 Drainage (Land) 7 Fire department (Const.) 8 Parks and recreation (Const.) 9 Parks and recreation (Land) 10 Drainage (Const.) 11 Police department (Land) 12 Highways and streets (Land) 13 Fire department (Land) 14 Jail (Land) 15 Garbage and trash collection (Land)

129,094 81,211 91,337 59,288 30,000 35,066 29,244 37,885 27,404 22,319 19,294 17,537 13,657 17,722 12,426

48

Per capita amount ($)
56.42 57.74
5.68
9.80 11.81 4.91
259.92
28.60 4.09 31.70
6.91
Per capita amount ($)
31.70
117.64
73.58 58.85 51.67 25.53 23.77 21.45 20.44 19.62 15.62 14.90 11.73 10.24
8.06 7.34 6.73

1996 Municipal Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

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

706,630 27,240
235,450 43,950 131,260

602.15 20.12 142.54 26.31 85.31

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

26,300 8,760
25,270 16,810 116,950

16.57 5.01 15.83 9.68 73.78

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

806,020 76,290 455,400 75,360 95,300

509.73 44.91 280.23 44.80 61.21

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

45,590 4,670 21,930 4,710 4,440

28.76 2.75 13.81 2.71 2.83

F FY 1996
Number reporting
2 1 14 11 17
73 7 47 28 23
70 8 51 26 15
71 8 44 26 24

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
106,240 86,220 486,090

Per capita amount ($)
67.69 53.24 307.69

Number reporting
74 12 101

49

1996 Municipal Fiscal Planning Guide

F FY 1996

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Pu ose
1 Water/sewer 2 All other 3 Water/sewer 4 Public buildings 5 Multi-purpose 6 Short-term, all purposes 7 Gas utility system 8 Water/sewer 9 Public buildings 10 Fire protection 11 All other 12 Fire protection

Type of issue
revenue bond other long-term other long-term
lease pool G.O.
short-term revenue bond
G.O. other long-term
lease pool G.O.
other long-term

Average amount ($)
801,550 659,260 471,280 181,260 130,000
95,300 92,450 80,540 65,600 54,400 52,500 47,390

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Ty eoffund

Revenues

Average

Number

amount ($)

re ortin

Expenditures

Average

Number

amount ($)

re ortin

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

369,570

93

871,500

4

582,270

17

o

o

92,700

7

59,170

4

522,920

93

813,890

4

461,510

17

o

o

78,890

9

75,660

4

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As %of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

66,100 287,390 347,610

11.2% 53.3% 64.5%

50

1996 Municipal Fiscal Planning Guide

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

Per capita amount ($)
1,984.24 550.36 355.73 236.22 100.94 79.25 77.41 74.25 57.34 57.19 48.56 42.20 38.88 34.65 29.71 27.61 25.72 21.27 17.65 13.84 13.15 11.28 9.89 9.56 8.94 7.18 5.34 4.71 4.57 3.68 3.41 3.21 2.70 1.78 1.72 1.72 1.24 0.66 0.56 0.16 0.00 0.00 0.00 0.00

51

F FY 1996
Percent of total revenues
100.0% 27.7% 17.9% 11.9% 5.1% 4.0% 3.9% 3.7% 2.9% 2.9% 2.4% 2.1% 2.0% 1.7% 1.5% 1.4% 1.3% 1.1% 0.9% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1996 Municipal Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type
Source
Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Gas supply system 4 Education 5 Debt service costs 6 Construction (non-utility) 7 Police department 8 General administration 9 Highways and streets 10 Other enterprise funds 11 Solid waste system 12 Garbage and trash collection 13 Purchase of equipment, land 14 General insurance 15 Fire department 16 Garbage and trash disposal (landfill) 17 Public welfare and social services 18 Community development 19 Financial administration 20 Parks and recreation 21 Payments to other hospitals 22 General government buildings 23 Other expenditures 24 Legal expenses 25 Natural resources 26 Drainage 27 Libraries 28 Jail 29 Public health 30 Municipal court 31 Building inspection and regulation 32 Ambulance service 33 Airport 34 County or municipal hospital 35 Parking facilities and meters

Per capita amount ($)
2,273.38 513.98 334.23 281.95 259.92 171.73 117.64 110.89 69.29 57.74 53.97 52.01 43.35 31.70 18.59 17.15 16.80 14.92 14.55 12.98 11.81 9.80 9.74 6.91 6.05 5.73 5.68 4.91 4.74 4.66 4.56 4.09
1.31 0.00 0.00 0.00

F FY 1996
Percent of total ex enditures
100.0% 22.6% 14.7% 12.4% 11.4% 7.6% 5.2% 4.9% 3.0% 2.5% 2.4% 2.3% 1.9% 1.4% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0%

52

1996 Municipal Fiscal Planning Guide
Municipal Group.
= Number Reporting = Population Range = 1994 Population

G 89 500999 63,522

G FY 1996

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
291,718
39,370 33,007 6,363
69,114 62,451
32,896
58,669 18,493 20,842 14,305 28,660 1,399
7,389
72,691 111,254
7,142 25,390
40,689 2,022 5,907
33,751
3,795

Per capita amount ($)
386.31
55.34 46.67
8.67
96.89 87.47
46.41
82.20 26.05 29.01 21.14 40.18
1.97
10.34
101.85 156.05
9.88 35.13
57.01 2.83 8.25
47.29
5.30

53

1996 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Total General Operating

Purpose

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees

Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department

Courts Municipal court

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

Public Works Parking facilities and meters
~aturalresources
Garbage and trash collection Garbage disposal (landfill)

Average amount ($)
213,577
60,755 7,611
54,621 7,208 12,337 4,379
51,283
64,872
1,362 6,265
5,192 5,192
291
o
180 2,543 14,214 3,844
15,672
o o
19,019 8,245

G FY 1996
Per capita amount ($)
287.48
74.70 10.33
76.54 10.33 17.70 6.28
71.85
88.82
1.98 8.79
7.43 7.43
0.41 0.00 0.25 3.60 20.10 6.33
21.96 0.00 0.00
27.60 11.52

54

1996 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
24,757 28,811 10,637

Leisure Services Parks and recreation Libraries

4,197 8,688 5,111

Education (non-school board)

2,371

Community Development Building inspection and regulation Community development

14,855 2,356 29,484

Other General Operating

34,203

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

Source

Average amount ($)

Total Equipment, Land and Structures

22,795

Total Construction

81,439

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

71,108
48,640
27,074
21,224
13,088
8,459
7,043
7,627
6,354
5,347
o o o o o

55

G FY 1996
Per capita amount ($)
34.69 40.18 14.24
5.88 12.46 6.93
3.04
20.81 350
31.27
46.71
Per capita amount ($)
31.27
108.39
99.75 85.56 39.83 31.02 17.46 11.21 10.33 9.78
8.12 7.42 0.00 0.00 0.00 0.00 0.00

1996 Municipal Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Cate 0

amount ($)

amount ($)

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

29,360 77,210 111,680 29,210 45,040

48.36 109.37 155.66 38.83 61.50

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

23,930 4,270 28,220 11,800 63,470

33.59 5.98 39.99 16.10 87.09

Outstanding at End of Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

343,460 67,340
294,160 48,240 44,800

480.79 91.28
412.96 64.99 59.16

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

17,410 1,090
14,780 2,910 2,900

24.24 1.53
20.79 3.98 4.13

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

Sinking funds Bond funds All other funds

Cate ory

Average amount ($)
39,660 21,320 165,260

Per capita amount ($)
54.77 28.91 232.60

G FY 1996
3 2 8 10 12
37 3 23 16 15
36 4 26 16 9
36 3 25 17 17
42 6 88

56

1996 Municipal Fiscal Planning Guide

G FY 1996

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Water/sewer 2 Water/sewer . 3 Multi-purpose 4 Fire protection 5 Water/sewer 6 Public buildings 7 Short-term, all purposes 8 Solid waste system 9 Fire protection 10 Public buildings 11 Multi-purpose 12 All other

Type of issue
other long-term revenue bond
lease pool lease pool
G.O. lease pool short-term lease pool other long-term other long-term other long-term lease pool

Average amount ($)
357,600 343,460 167,780 107,850
86,530 70,520 44,800 25,320 23,050 21,590 16,890 16,870

Number reporting
21 36 2 1 3 1 9 2 2 2 1 4

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Typeoffund

Revenues

Average

Number

amount ($)

reporting

Expenditures

Average

Number

amount ($)

reporting

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

107,850

76

469,930

1

95,810

3

o

o

28,740

5

75,880

2

159,590

77

417,110

1

85,210

3

o

o

34,050

5

74,540

2

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

17,010 87,940 99,240

7.0% 45.2% 52.3%

57

1996 Municipal Fiscal Planning Guide

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

Per capita amount ($)
1,825.03 703.49 156.05 152.55 136.29 106.80 87.47 46.67 46.41 40.18 37.15 35.13 34.52 29.17 29.01 26.05 21.14 20.61 14.21 13.02 11.66 9.88 8.25 8.00 7.88 6.87 5.30 4.79 3.94 3.84 3.52 3.12 2.37 2.36 1.97 1.76 1.56 1.16 0.47 0.41 0.00 0.00 0.00 0.00

58

G FY 1996
Percent of total revenues
100.0% 38.5% 8.6% 8.4% 7.5% 5.9% 4.8% 2.6% 2.5% 2.2% 2.0% 1.9% 1.9% 1.6% 1.6% 1.4% 1.2% 1.1% 0.8% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1996 Municipal Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type
Sonrce
Total per capita expenditures 1 Electric supply system 2 Debt service costs 3 Water and sewer system 4 Gas supply system 5 Construction (non-utility) 6 Other enterprise funds 7 Police department 8 General administration 9 Other expenditures 10 Solid waste system 11 Community development 12 Highways and streets 13 Purchase of equipment, land 14 Garbage and trash collection 15 Public welfare and social services 16 General insurance 17 Drainage 18 Parks and recreation 19 Garbage and trash disposal (landfill) 20 Financial administration 21 General government buildings 22 Fire department 23 Municipal court 24 Libraries 25 Ambulance service 26 Legal expenses 27 Public health 28 Building inspection and regulation 29 Education 30 Jail 31 Payments to other hospitals 32 Airport 33 County or municipal hospital 34 Natural resources 35 Parking facilities and meters

Per capita amount ($)
1,959.43 624.42 237.42 225.56 121.21 108.39 104.91 88.82 76.54 46.71 40.89 40.70 40.18 31.27 27.60 20.10 17.70 14.24. 12.46 11.52 10.33 10.33 8.79 7.43 6.93 6.33 6.28 3.60 3.50 3.04 1.98 0.25 0.00 0.00 0.00 0.00

G FY 1996
Percent of total expenditures
100.0% 31.9% 12.1% 11.5% 6.2% 5.5% 5.4% 4.5% 3.9% 2.4% 2.1% 2.1% 2.1% 1.6% 1.4% 1.0% 0.9% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

59

1996 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting =
= Population Range = 1994 Population

H 155 Less than 500 43,003

H FY 1996

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
140,165
25,412 23,427
1,985
31,812 28,886
19,917
25,559 11,362 8,832 75,287 10,569
7
4,411
34,222 50,873
27,621 135,211
15,035 1,682 5,495 8,815
3,714

Per capita amount ($)
422.18
86.78 80.36
6.42
107.25 96.51
68.72
90.56 37.87 30.98 252.92 36.80
0.10
15.02
123.35 162.93
91.88 385.02
54.19 6.06 19.44 31.77
12.63

60

1996 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Total General Operating

Purpose

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees

Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department

Courts Municipal court

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

Public Works Parking facilities and meters
~aturalresources
Garbage and trash collection Garbage disposal (landfill)

Average amount ($)
84,291
26,820 4,045
22,912 5,934 5,183 2,669
15,054
32,805
1,555 4,822
2,212 2,212
124 0 0
1,623 1,573
0
6,175
o
500 10,750 4,523

H FY 1996
Per capita amount ($)
260.53
50.54 13.32
82.14 20.75 18.01
9.36
54.26
97.65
4.39 16.40
6.49 6.49
0.45 0.00 0.00 4.71 6.94 0.00
22.26 0.00 1.44 35.96 13.92

61

1996 Municipal Fiscal Planning Guide

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

Po ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
9,309 12,720 5,508

Leisure Services Parks and recreation Libraries

1,400 2,654 3,415

Education (non-school board)

730

Community Development Building inspection and regulation Community development

8,647 4,001 22,377

Other General Operating

13,819

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

Source

Average amount ($)

Total Equipment, Land and Structures

18,361

Total Construction

65,469

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

25,662 23,885 16,650 13,506 7,089
8,813 11,572 8,063 6,583 3,621 3,063
o o o o

62

H FY 1996
Per capita amount ($)
33.55 45.00 17.27
5.05 8.74 11.19
2.52
31.17 10.85 60.30
54.25
Per capita amount ($)
60.30
218.64
74.34 70.35 54.68 52.07 45.59 31.44 30.95 29.71 20.37 11.19
9.04 0.00 0.00 0.00 0.00

1996 Municipal Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

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

598,780 300,000 59,880
28,070 11,960 .

1,491.99 940.44 153.48 74.60 38.63

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

36,700 13,170 42,030 8,890 32,980

126.41 60.90 129.88 23.73 104.43

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

177,960 207,690 159,820
21,340 24,410

586.34 860.61 485.73 57.75
82.94

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

7,460 15,630 8,450 2,180
1,470

25.07 62.57 26.12
5.59 4.66

H FY 1996
Number reporting
3 1 6 3 9
31 7 29 5 20
30 9 27 6 12
33 8 29 4 18

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
31,410 59,310 122,990

Per capita amount ($)
103.66 231.67 439.24

Number reporting
43 8 153

63

1996 Municipal Fiscal Planning Guide

H FY 1996

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Pu ose
1 Water/sewer 2 Water/sewer 3 Water/sewer 4 Highways, streets 5 Education 6 All other 7 Public buildings 8 Fire protection 9 Public buildings 10 Multi-purpose 11 Fire protection 12 Short-term, all purposes

Type of issue
G.O. revenue bond other long-term
G.O. G.O. other long-term G.O. other long-term other long-term other long-term lease pool short-term

Average amount ($)
257,920 177,960 173,760 147,250 130,000 107,210 82,610 52,090 51,200 42,320 38,800 24,410

re
4 30 22 2 1 2 5 2 2 1 2 12

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Type of fund

----- Revenues -----

Average

Number

amount ($)

reporting

----- Expenditures -----

Average

Number

amount ($)

reporting

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

42,210

113

258,200

2

922,150

1

o

o

79,230

4

18,480

3

62,810

114

215,110

2

34,810

1

o

o

76,910

4

21,220

3

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As %of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

7,260 33,980 36,150

4.5% 37.9% 42.4%

64

1996 Municipal Fiscal Planning Guide

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

Per capita amount ($)
5,592.63 2,820.02 828.88 385.02 255.77 252.92 162.93 145.13
96.51 91.88 80.36 68.72 57.50 46.77 42.00 37.87 36.80 30.98 25.54 19.44 13.42 12.63 11.70 10.75 9.45 9.33 8.84 8.27 6.97 3.82 3.32 2.94 2.41 1.48 1.00 0.68 0.48 0.10 0.00 0.00 0.00 0.00 0.00 0.00

65

H FY 1996
Percent oftotaI revenues
100.0% 50.4% 14.8% 6.9% 4.6% 4.5% 2.9% 2.6% 1.7% 1.6% 1.4% 1.2% 1.0% 0.8% 0.8% 0.7% 0.7% 0.6% 0.5% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1996 Municipal Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type
Source
Total per capita expenditures 1 Electric supply system 2 Debt service costs 3 Solid waste system 4 Construction (non-utility) 5 Water and sewer system 6 Gas supply system 7 Police department 8 Community development 9 General administration 10 Other enterprise funds 11 Purchase of equipment, land 12 Other expenditures 13 Highways and streets 14 Garbage and trash collection 15 General government buildings 16 General insurance 17 Drainage 18 Fire department 19 Garbage and trash disposal (landfill) 20 Financial administration 21 Libraries 22 Building inspection and regulation 23 Legal expenses 24 Parks and recreation 25 Public welfare and social services 26 Municipal court 27 Public health 28 Jail 29 Education 30 Natural resources 31 Airport 32 Ambulance service 33 County or municipal hospital 34 Parking facilities and meters 35 Payments to other hospitals

Per capita amount ($)
2,753.65 690.57 569.35 248.28 218.64 216.85 106.45 97.65 95.86 82.14 66.05 60.30 54.25 45.00 35.96 20.75 18.01 17.27 16.40 13.92 13.32 11.19 10.85 9.36 8.74 6.94 6.49 4.71 4.39 2.52
1.44 0.00 0.00 0.00 0.00 0.00

H FY 1996
Percent of total ex enditures
100.0% 25.1% 20.7% 9.0% 7.9% 7.9% 3.9% 3.5% 3.5% 3.0% 2.4% 2.2% 2.0% 1.6% 1.3% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

66

1996 Fiscal Planning Guide
Appendix A: Glossary
General Items
Average Amount ($): Total amount reported by the group divided by the number of jurisdictions reporting the item (rather than the total number of jurisdictions in the group).
Enterprise Funds: All fund activities of the government that are self-supporting. Examples would be trash and garbage collection, parking garages, ports, hospitals, golf courses, housing and self-insurance pools.
General Capital Expenditures: Capital expenditures; purchases of land, equipment, and structures; and construction for all nonenterprise fund 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-enterprise functions.
General Revenues: All revenues except revenues from enterprise funds and borrowed money.
Interest Paid: Interest payments on outstanding debt paid during the fiscal year.
Intergovernmental Revenues: 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 cannot be assigned as revenue bond debt, general obligation debt, or lease purchase debt.
Per Capita Amount: Total amount for any item or category divided by the total estimated 1994 population of the jurisdictions reporting the amount.
Revenue Bonds: Bonded indebtedness backed by anticipated revenues derived from the project for which the money was borrowed.
Short-Term Debt: Indebtedness other than bonds, amortized within the calendar year in which the funds are borrowed.
Use of Money and Property Revenues: Primarily interest on invested funds, and, to a lesser extent, funds derived from rents and royalties.

Utilities: Enterprise funds, such as water and/or sewer systems, natural gas systems, public airports, and solid waste systems.
Terms Used in Table 9
Miscellaneous Other Taxes: All taxes not listed elsewhere in Table 9.
Other Charges: Service charges not listed elsewhere in Table 9.
Other Licenses: Licenses not listed elsewhere in Table 9.
Other Miscellaneous Revenue: All revenue not listed elsewhere in Table 9.
Receipts from Sale of Materials: Proceeds from the sale of materials other than real property.
Terms Used in Table 10
Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed elsewhere in Table 10.

67

1996 Fiscal Planning Guide

Appendix B: Data Categories
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 Taxcollection fees
Sales Taxes Local option sales Special purpose sales tax
Excise and Special Use Tax 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) Water/wastewater grants Solid waste grants Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer grants Other intergovernmental revenues
Intergovernmental Revenues, by Source State Other local governments Federal
Service Charge Revenues Parking facilities and meters Parks and recreation charges Ambulance charges Hospital charges Garbage/trash collection charges Landfill fees Fire service subscription fees Cemetery fees Other service charges
Use of Money and Property Interest earnings on investments Receipts from sales of materials and surplus equipment Receipts from sale of real property (land and buildings) Rents and royalties

Other Revenues Special assessments All additional revenues
Enterprise Fund Revenues
By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds
By Type of Revenues Operating revenue Other revenue
General Expenditures
Administration Financial administration General administration General government buildings General insurance Legal fees
Municipal court
Public Safety and Corrections Police department Jail Fire department
Community Development Community development Building inspection and regulation
Highways Highways, roads and bridges Drainage
Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service
Leisure Services Parks and recreation Libraries
Public Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill)
Education Expended by general government
Other Expenditures

68

1996 Fiscal Planning Guide
Enterprise Fund Expenditures
By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds
By Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense
Personnel Expenditures
Employee benefits Salaries and wages for current operations Salaries and wages for construction
Intergovernmental Expenditures
By Purpose Parks and recreation Jails Fire protection Police protection Public health Hospitals Libraries Public welfare Garbage and trash collection Garbage and trash disposal Highways, streets and drainage Water/sewer system Electric supply system Gas supply system Public transit Airport Other purposes

Debt
Bond Debt, by Purpose Airport Education (non-school board) Electric utility system Fire protection Gas utility system Industrial revenue bonds Law enforcement and corrections Multi-purpose Parks and recreation facilities Public buildings Public transit system Solid waste systems Streets, roads and highways Water system Other
Debt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year
Revenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt
Cash and Investment Assets Held at End of Fiscal Year
Cash and Deposits Federal Securi ties Federal Agency Securities State and Local Government Securities
Cash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds

69

1996 Fiscal Planning Guide

Appendix C: Index to Municipalities

Municipality I. Abbeville 2. Acworth 3. Adairsville 4. Ade1 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. Andersonvi1le 20. Arabi 21. Aragon 22. Arcade 23. Argyle 24. Arlington 25. Arnoldsvi1le 26. Ashburn 27. Atlanta 28. Attapulgus 29. Auburn 30. Augusta 31. Austell 32. Avalon 33. Avera 34. Avondale Estates 35. Baconton 36. Bainbridge 37. Baldwin 38. Baliground 39. Barnesville 40. Bartow 41. Barwick 42. Baxley 43. Bellville 44. Berkeley Lake 45. Berlin 46. Bethlehem 47. Between 48. Bibb City 49. Bishop 50. Blackshear 51. Blairsvi1le 52. Blakely 53. Bloomingdale 54. Blue Ridge 55. Bluffton 56. Blythe 57. Bogart 58. Boston 59. Bostwick 60. Bowdon 61. Bowersvi1le 62. Bowman 63. Braselton 64. Braswell 65. Bremen 66. Brinson 67. Bronwood 68. Brooklet 69. Brooks 70. Broxton 71. Brunswick 72. Buchanan 73. Buckhead 74. Buena Vista 75. Buford 76. Butler 77. Byromvi1le 78. Byron 79. Cadwell 80. Cairo 81. Calhoun 82. Camak 83. Camilla

1994 Estimated population 934 5,113 2,476 4,991 604 600 800 867 81,062 135 665 277 3,942 20,915
1f'~. 163 743 356
17,409 316 465 938 785 234 1,509 404 4,974
396,052
391 3,758 43,459 4,728 167 213 2,322 640 11,231 1,632 1,018 5,438 295 351 3,848 181 1,030 459 396
93 627 138 4,054 617 5,688 2,440 1,374 160 307 1,262 1,355 354 2,094 341 788 457 316 5,027 231 513 1,204 364 1,297 17,725 1,042 186 1,781 10,035 1,764 415 2,415 447 9,367 7,733 241 5,041

Group G D F E G G G G A H G H E C H G H C H H G G H F H E A H E B E H H F G C F F D H H E H F H H H G H E G D F F H H F F H F H G H H D H G F H F C F H F C F H F H D D H D

Responded to survey
y
Y Y Y y y
Y Y Y y y
Y Y y
Y y
Y Y y y y y
N Y Y Y Y Y y
Y Y y
Y Y Y y
Y Y y
Y Y Y Y Y Y Y Y y
Y Y Y Y Y Y Y y
Y Y Y y
Y y
N y
Y Y Y Y Y y
Y Y N Y y
Y Y Y Y y y
Y Y

Municipality 84. Canon 85. Canton 86. Carl 87. Carlton 88. Carnesville 89. Carrollton 90. Cartersville 91. Cave Spring 92. Cecil 93. Cedartown 94. Centervi1le 95. Centralhatchee 96. Chamblee 97. Chatsworth 98. Chauncey 99. Chester 100. Chickamauga 101. Clarkesvi1le 102. Clarkston 103. Claxton 104. Clayton 105. Clennont 106. Cleveland 107. Climax 108. Cobbtown 109. Cochran 110. Cohutta Ill. Colbert 112. Coleman 113. College Park 114. Collins 115. Colquitt 116. Comer 117. Commerce 118. Concord 119. Conyers 120. Coolidge 121. Cordele 122. Corinth 123. Cornelia 124. Covington 125. Crawford 126. Crawfordvi1le 127. Culloden 128. Cumming 129. Cusseta 130. Cuthbert 131. Dacula 132. Dahlonega 133. Daisy 134. Dallas 135. Dalton 136. Damascus 137. Danielsvi1le .138. Danvi1le 139. Darien 140. Dasher 141. Davisboro 142. Dawson 143. Dawsonvi1le 144. Dearing 145. Decatur 146. Deepstep 147. Demorest 148. Denton 149. Desoto 150. Dexter 151. Di1Iard 152. Doerun 153. Donalsonsville 154. Dooling 155. Doravi1le 156. Douglas 157. Douglasvi1le 158. DuPont 159. Dublin 160. Dudley 161. Duluth 162. East Dublin 163. East Ellijay 164. East Point 165. Easttnan 166. Eatonton

1994 Estimated population 822 7,535 302 326 625 17,143 13,405 902 392 8,426 3,791 348 6,824 4,317 293 1,068 2,878 1,151 5,829 2,437 1,649 476 1,877 329 336 4,655 611 471 143 22,470 434 2,004 1,164 4,762 218 8,468 638 11,897 156 3,416 11,379 758 736 264 4,051 1,313 3,836 2,890 3,452 182 3,560 22,378 272 335 482 1,863 NA 454 5,379 557 650 18,043 122 1,117 337 263 510 178 1,066 2,743 141 8,004 11,479 13,677 150 17,925 451 12,602 2,514 585 32,607 5,304 5,239

Group G D H H G C C G H D E H D E H F E F D F F H F H H E G H H C H F F E H D G C H E C G G H E F E E E H E C H H H F H H D G G C H F H H G H F E H D C C H C H
C E G B D D

Responded to survey
y
Y Y Y y y y y
Y Y y y
Y Y y
Y Y Y Y Y Y Y Y Y N Y N. y
Y Y y
Y Y y
Y Y y y
Y Y N Y Y Y Y Y Y Y Y Y Y y
Y Y N Y Y Y Y Y Y y
Y Y Y Y y
Y Y y
Y Y Y y
N y
Y Y Y y
Y y
Y

70

1996 Fiscal Planning Guide

Appendix C: Index to Municipalities

Municipality 167. Edgehill 168. Edison 169. Elberton 170. Ellaville 171. Ellenton 172. Ellijay 173. Emerson 174. Enigma 175. Ephesus 176. Eton 177. Euharlee 178. Fairburn 179. Fairmount 180. Fargo 181. Fayetteville 182. Fitzgerald 183. Flemington 184. Flovilla 185. Flowery Branch 186. Folkston 187. Forest Park 188. Forsyth 189. Fort Gaines 190. Fort Valley 191. Franklin 192. FranklinSprings 193. Ft. Oglethorpe 194. Funston 195. Gainesville 196. Garden City 197. Garfield 198. Gay 199. Geneva 200. Georgetown 201. Gibson 202. Gillsville 203. Girard 204. Glennville 205. Glenwood 206. Good Hope 207. Gordon 208. Graham 209. Grantville 210. Gray 211. Grayson 212. Greensboro 213. Greenville 214. Griffm 215. Grovetown 216. Gumbranch 217. Guyton 218. Hagan 219. Hahira 220. Hamilton 221, Hampton 222. Hapeville 223. Haralson 224. Harlem 225. Harrison 226. Hartwell 227. Hawkinsville 228. Hazlehurst 229. Helen 230. Helena 231. Hephzibah 232. Hiawassee 233. Higgston 234. Hilltonia 235. Hinesville 236. Hiram 237. Hoboken 238. Hogansville 239. Holly Springs 240. Homeland 241. Homer 242. Homerville 243. Hoschton 244. Hull 245. Ideal 246. JIa 247. Iron City 248. Irwinton 249. Ivey

1994 Estimated population 22 1,210 5,007 1,796 266 1,354 1,275 638 370 348 981 4,270 694 437 7,017 10,027 355 627 1,863 2,349 16,372 4,673 1,250 8,359 972 755 5,900 292 19,476 7,679 303 135 182 1,059 717 119 222 3,800 836 238 2,662 303 1,285 2,578 656 4,128 1,277 22,405 4,427 341 932 948 1,785 497 3,785 5,480 129 2,592 421 4,687 3,678 4,196 315 1,259 2,925 649 288 414 27,009 2,473 540 3,065 2,984 1,069 866 2,644 666 166 535 373 493 654 1,086

Group H F D F H F F G H H G E G H D C H G F F C E F D G G D H C D H H H F G H H E G H E H F E G E F C E H G G F H E D H E H E E E H F E G H H B F G E E F G E G H G H H G F

Responded to survey
Y Y Y Y Y Y Y Y Y Y Y .Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y

Municipality 250. Jackson 251. Jacksonville 252. Jakin 253. Jasper 254. Jefferson 255. Jeffersonville 256. Jenkinsburg 257. Jersey 258. Jesup 259. Jonesboro 260. Junction City 261. Kennesaw 262. Keysville 263. Kingsland 264. Kingston 265. Kite 266. LaFayette 267. LaGrange 268. Lake City 269. Lake Park 270. Lakeland 271. Lavonia 272. Lawrenceville 273. Leary 274. Leesburg 275. Lenox 276. Leslie 277. Lexington 278. Lilburn 279. Lilly 280. Lincolnton 281. Lithia Springs 282. Lithonia 283. Locust Grove 284. Loganville 285. Lone Oak 286. Lookout Mountain 287. Louisville 288. Lovejoy 289. Ludowici 290. Lula 291. Lumber City 292. Lumpkin 293. Luthersville 294. Lyerly 295. Lyons 296. Macon 297. Madison 298. Manassas 299. Manchester 300. Mansfield 301. Marietta 302. Marshallville 303. Martin 304. Maxeys 305. Maysville 306. McCaysville 307. McDonough 308. McIntyre 309. McRae 310. Meansville 311. Meigs 312. Menlo 313. Metter 314. Midville 315. Midway 316. Milan 317. Milledgeville 318. Millen 319. Milner 320. Mineral Bluff 321. Mitchell 322. Molena 323. Monroe 324. Montezuma 325. Monticello 326. Montrose 327. Moreland 328. Morgan 329. Morganton 330. Morrow 331. Morven 332. Moultrie

1994 Estimated Dopulationh 4,205 129 149 2,203 3,746 1,484 226 171 10,082 3,902 145 10,410 430 8,036 698 306 7,066 27,032 2,429 531 2,766 2,046 21,252 635 1,688 835 447 296 10,011 174 1,597 NA 2,592 2,230 5,682 164 2,419 2,542 767 1,512 1,161 1,279 1,224 834 468 4,535 109,191 3,679 126 4,050 381 50,290 1,604 256 226 777 1,079 3,711 568 3,491 284 1,231 481 4,177 642 1,039 1,062 18,376 3,977 761 160 168 440 13,289 4,066 2,562 122 471 268 339 5,402 547 15.402

Group E H H F E F H H C E H C H D G H D B F G E F C G F G H H C H F H E F D H F E G F F F F G H E A E H E H A F H H G F E G E H F H E G F F C E G H H H C E E H H H H D G C

Responded to survey
Y Y Y Y Y Y Y Y Y Y Y Y N Y Y Y Y Y Y Y Y Y Y Y Y Y Y N Y Y Y Y Y Y N Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y N Y Y Y Y Y Y Y Y Y Y Y Y

71

1996 Fiscal Planning Guide

Appendix C: Index to Municipalities

Municipality 333. Mount Airy 334. MountVernon 335. Mountain City 336. Mountain Park 337. Mt. Zion 338. Nahunta 339. Nashville 340. Nelson 341. Newborn 342. Newington 343. Newnan 344. Newton 345. Nicholls 346. Nicholson 347. Norcross 348. Norman Park 349. North High Shoals 350. Norwood 351. Nunez 352. OakPark 353. Oakwood 354. Ochlocknee 355. Ocilla 356. Oconee 357. Odum 358. Oglethorpe 359. Oliver 360. Omega 36 I. Orchard Hill 362. Oxford 363. Palmetto 364. Parrott 365. Patterson 366. Pavo 367. Payne City 368. Peachtree City 369. Pearson 370. Pelham 37 I. Pembroke 372. Pendergrass 373. Perry 374. Pine Mountain 375. Pinehurst 376. Pinelake 377. Pineview 378. Pitts 379. Plains 380. Plainville 381. Pooler 382. Port Wentworth 383. Portal 384. Porterdale 385. Poulan 386. Powder Springs 387. Preston 388. Pulaski 389. Quitman 390. Ranger 391. RayCity 392. Rayle 393. Rebecca 394. Register 395. Reidsville 396. Remerton 397. Rentz 398. Resaca 399. Rest Haven 400. Reynolds 401. Rhine 402. Riceboro 403. Richland 404. Richmond Hill 405. Riddleville 406. Rincon 407. Ringgold 408. Riverdale 409. Riverside 410. Roberta 411. Rocbelle 412. Rockmart 413. Rocky Ford 414. Rome 415. Roopville

1994 Estimated population 617 2,005 755 608 843 1,130 4,919 440 605 313 15,293 688 1,111 580 7,288 889 309 221 140 269 1,673 660 3,113 199 610 1,449 215 962 262 2,187 2,845 226 611 787 185 25,082 1,779 3,925 1,763 330 10,206 1,049 371 777 566 340 691 223 4,967 4,388 582 1,311 1,014 10,545 387 268 5,108 166 793 106 147 286 2,576 487 351 520 208 1,209 468 793 1,561 4,185 80 3,245 1,825 10,170 75 1,097 1,488 3,444 223 31,198 273

Group G F G G G F E H G H C G F G D G H H H H F G E H G F H G H F E H G G H B F E F H C F H G G H G H E E G F F C H H D H G H H H E H H G H F H G F E H E F C H F F E H B H

Responded to survey
Y y y
Y Y Y y y y
Y y y
Y Y Y y y
Y Y Y y y
Y Y y y
N y
Y y
N Y y y
Y Y y y
Y Y Y Y Y y
Y Y Y y
Y Y y y
Y Y Y y
Y N Y Y Y Y Y Y y
N IiI Y Y y
Y Y Y Y y y
Y Y y
Y
N
Y Y

Municipality 416. Rossville 417. Roswell 418. Royston 419. Rutledge 420. Sale City 421. Sandersville 422. Santa Claus 423. Sardis 424. Sasser 425. Savannah 426. Scotland 427. Screven 428. Senoia 429. Shady Dale 430. Sharon 431. Sharpsburg 432. Shellman 433. Shiloh 434. Siloam 435. Sky Valley 436. Smithville 437. Smyrna 438. Snellville 439. Social Circle 440. Soperton 441. Sparks 442. Sparta 443. Springfield 444. St. Marys 445. Stapleton 446. Statesboro 447. Statham 448. Slillmore 449. Stockbridge 450. StoneMountain 451. Sugar Hill 452. Summertown 453. Summerville 454. Sumner 455. Sunny Side 456. Surrency 457. Suwanee 458. Swainsboro 459. Sycamore 460. Sylvania 461. Sylvester 462. Talbotton 463. Talking Rock 464. Tallapoosa 465. Tallulah Falls 466. Talmo 467. Tarrytown 468. Taylorsville 469. Temple 470. Tennille 47I. Thomaston 472. Thomasville 473. Thomson 474. Thunderbolt 475. Tifton 476. Tiger 477. Tignall 478. Toccoa 479. Toomsboro 480. Trenton 481. Trion 482. Tunnel Hill 483. Turin 484. Twin City 485. TyTy 486. Tybee Island 487. Tyrone 488. Unadilla 489. Union City 490. Union Point 491. Uvalda 492. Valdosta 493. Varnell 494. Vernonburg 495. Vidalia 496. Vidette 497. Vienna 498. VillaRica

1994 Estimated population 3,599 54,908 2,612 704 333 6,777 161 1,217 365 140,597 245 1,080 1,171 241 75 261 1,220 413 263 188 848 32,406 14,453 3,196 2,682 1,431 2,048 2,159 11,478 330 18,291 1,734 629 4,620 6,955 8,358 154 4,964 244 154 281 4,017 7,305 459 3,109 7,286 1,075 86 3,227 157 247 123 299 2,423 1,761 8,996 18,394 7,920 2,858 14,677 375 760 8,813 592 2,068 1,805 1,017 193 1,669 652 3,124 3,518 1,670 10,818 1,849 550 44,787 362 143 11,558
NA
2,936 7,792

Group E A E G H D H F H A H F F H H H F H H H G B C E E F F F C H C F G E D D H E H H H E D H E D F H E H H H H F F D C D E C H G D G F F F H F G E E F C F G B H H C H E D

Responded
to survey
Y Y Y y
Y Y Y Y Y Y Y Y Y Y Y Y y
N Y Y y
Y y
Y Y y
Y y
Y Y y
Y y
Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y y
Y Y Y y
Y Y y y
Y Y y
Y y
Y y
Y Y Y Y y
Y Y N Y Y Y y
Y Y Y y y
Y Y

72

1996 Fiscal Planning Guide

Appendix C: Index to Municipalities

Municipality 499. Waco 500. Wadley 501. Waleska 502. Walnut Grove 503. Walthourville 504. Warm Springs 505. Warner Robins 506. Warrenton 507. Warwick 508. Washington 509. Watkinsville 510. Waverly Hall 511. Waycross 512. Waynesboro 513. West Point 514. Weston 515. Whigham 516. White

1994 Estimated population 568 2,602 836 540 2,362 407 47,694 2,380 533 4,494 1,830 1,000 17,568 6,712 4,177 72 655 659

Group G E G G F H B F G E F G C D E H G G

Responded to survey
Y Y Y Y Y N N Y Y Y Y .Y Y Y Y Y Y Y

Municipality 517. White Plains 518. Whitesburg 519. Willacoochee 520. Williamson 521. Winder 522. Winterville 523. Woodbine 524. Woodbury 525. Woodland 526. Woodstock 527. Woodville 528. Woolsey 529. Wrens 530. Wrightsville 531. Yatesville 532. Young Harris 533. Zebulon

1994 Estimated population 282 761 1,301 404 9,040 863 1,541 1,472 541 5,297 427 136 2,577 2,280 415 657 1,223

Group H G F H D G F F G D H H E F H G F

Responded to survey
Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y

Population data are estimates for 1994 obtained from the Bureau of the Census, Department of Commerce.

73