Georgia local government finance: 1998 municipal government fiscal planning guide

1998 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCES
1998 MUNICIPAL GOVERNMENT
FISCAL PLANNING GUIDE
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Research Services 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
(404) 679-4940
An Equal Opportunity Employer If you are disabled and would wish to receive this publication in an alternative
format, please contact the Georgia Department of Community Affairs at: (404) 679-4940 or 1 (800) 651-7954 (TDD)

The Fiscal Planning Guide provides data collected from municipal governments in Georgia through the 1998 Report of Local Government Finances. The Guide is 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 will 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 seventeen 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, 1997 and June 30, 1998. For that reason, the data reported does not conform to a specific 12-month calendar period, since governments may have differing fiscal years. In
TABLE OF CONTENTS
Introduction.................................................... 1 Using this Guide ............................................ 2 Group Population Ranges .............................. 3 Municipal Population Group Ranges ............. 3
T Total, all Municipalities ................. 4 A Population 50,000 and Above...... 11 B 25,000 - 49,999............................ 18 C 10,000 - 24,999............................ 25 D 5,000 - 9,999................................ 32 E 2,500 - 4,999................................ 39 F 1,000 - 2,499................................ 46 G 500 - 999...................................... 53 H Less than 500 ............................... 60 Appendix A. Glossary .................................. 67 Appendix B. Data Categories....................... 68 Appendix C. Index to Municipalities ........... 70

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1998 Fiscal Planning Guide

addition, governments are not required to use audited data in responding to the survey. Therefore, a degree of caution must be used when analyzing and interpreting the data. 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 1998 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 10 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 Research Services (404) 679-4907
2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in 1998 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
1 General revenues by source
2 General Operating Expenditures by Category
3 Leading 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 for Current Operations
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

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1998 Fiscal Planning Guide
total 1998 population of the jurisdictions reporting that amount.
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 yet 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
Municipal Population Group Ranges

what items combine or form larger categories or 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 8 37 50 69 103 94 161 533

Number reporting
6 8 37 50 69 103 91 151 518

Population ranges are based upon estimates for 1998 provided by the Bureau of the Census.
The governments of Athens-Clarke County, Augusta-Richmond County and Columbus-Muscogee County are surveyed as consolidated governments and are reported in that section of the County Fiscal Planning Guide report.

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1998 Municipal Fiscal Planning Guide
Municipal Group Number Reporting =
Population Range = 1996 Estimated Population =

T 518 All groups 2,528,649

T FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
3,995,213

Per capita amount ($)
747.67

Property Taxes Real and personal property taxes All other property taxes

1,049,651 940,629 109,022

175.82 153.80 22.01

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

795,772 699,870
391,488

158.76 138.54
82.33

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

650,977 151,331 172,661 454,074 254,763 149,097

132.39 23.73 33.72 30.32 51.29 11.61

Licenses, Permits and Fees

226,361

45.52

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

514,584 177,418
173,152 926,907

105.41 27.11
19.13 90.63

Service Charge and Other Revenues Service charges Other revenues

757,868 441,009 461,049

155.25 67.38 93.11

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1998 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
2,840,870

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

459,009 155,365
271,845 127,119 74,225 24,977

Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department

1,199,633
1,012,539
230,527 487,928

Courts Municipal court

147,871 147,871

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

18,843 60,000
0 30,639 119,280 91,322

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

81,527 197,721 312,369
0 87,759

T FY 1998
Per capita amount ($)
579.88
94.03 20.02
55.21 14.04 18.74 5.40
245.75
161.38
19.80 87.16
15.38 15.38
1.75 24.28 0.00 3.43 13.84 8.00
16.70 5.23 23.27 0.00 3.17

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1998 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
305,968 339,545 121,197

Leisure Services Parks and recreation Libraries

218,858 342,500 39,375

Education (non-school board)

621,745

Community Development Building inspection and regulation Community development

121,065 137,200 312,369

Other General Operating

673,835

T FY 1998
Per capita amount ($)
62.68 61.92 7.99
44.83 47.68 7.13
127.47
24.80 10.89 23.27
64.06

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

834,178

96.84

Total Construction

429,243

85.78

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

524,749 487,180 186,623 32,145 100,830 99,511 67,150 76,756 197,050 83,520 171,531 82,497 62,633 85,681 52,246

42.50 33.68 13.01 12.28 11.65 11.00 7.99 7.88 7.44 7.22 7.09 6.41 4.46 4.23 3.51

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1998 Municipal Fiscal Planning Guide

T FY 1998

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

and Interest Paid by Type

Average

Per capita Number

Category

amount ($) amount ($) reporting

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

17,187,920

632.74

34

7,174,950

197.97

14

637,530

76.91

78

343,870

25.52

97

241,380

83.01

58

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

637,870 444,400 115,960 180,550 172,590

83.13

253

21.49

62

21.54

223

16.88

175

69.51

73

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

9,823,070

1,282.72

259

11,033,080

502.64

58

1,522,070

281.90

228

1,253,670

114.59

168

174,970

75.38

51

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

474,440 498,200 62,810 72,600
9,040

62.55

254

24.35

63

11.73

217

6.71

168

3.12

70

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 ($)
967,866 4,670,921 3,420,033

Per capita Number amount ($) reporting

150.09

277

271.85

74

694.93

513

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1998 Municipal Fiscal Planning Guide

T FY 1998

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

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

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

Average amount ($)
5,215,050 1,596,630
472,650 174,470 174,970 62,500 82,430 547,590 222,870 218,650 1,659,290 321,410

Number reporting
254 200 82 61 51 45 41 41 32 28 22 17

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

1,484,749

435

11,626,422

48

2,921,549

81

16,653,628

15

1,207,747

74

1,190,606

43

1,765,070

436

10,208,133

48

2,557,236

81

11,904,434

15

1,442,833

75

1,633,250

43

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

429,240 2,160,080 2,503,950

12.2% 70.4% 82.8%

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1998 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 Solid waste system 8 Federal intergovernmental revenues 9 Special purpose sales tax 10 Garbage and trash collection charges 11 Other enterprise funds 12 Franchise payments taxes 13 Fines, forfeits and court fees 14 Insurance premiums tax 15 Business license and occupational taxes 16 Hotel/motel tax 17 State intergovernmental revenues 18 Interest earnings on investments 19 Alcoholic beverage taxes 20 All additional revenues 21 Other local intergovernmental revenues 22 Other service charges 23 Motor vehicle taxes 24 Other excise and special use taxes 25 Landfill fees 26 Public utilities taxes 27 Parks and recreation charges 28 Building permits 29 Ambulance charges 30 Receipts from sale of real property 31 Rents and royalties 32 Fire service subscription fees 33 Alcoholic beverage licenses 34 FIFA, penalties, interest and cost 35 Other licenses, permits and fees 36 Intangible taxes (regular and recording) 37 Receipts from sale of materials 38 Cemetery fees 39 Special assessments 40 Parking facilities and meters 41 Mobile home taxes 42 Railroad equipment tax 43 Hospital charges

Per capita amount ($)
3,324.67 1,124.13 398.01 367.99 302.98 153.80 138.54
92.28 90.63 82.33 67.81 65.55 51.29 40.77 33.72 30.70 30.32 27.11 25.55 23.73 19.57 19.13 18.40 12.05 11.61 11.21 10.79 9.74 9.53 9.26 8.12 7.02 6.99 5.02 3.98 3.59 2.84 2.39 2.04 1.79 1.67 0.51 0.18 0.00

9

T FY 1998
Percent of total revenues
100.0% 33.8% 12.0% 11.1% 9.1% 4.6% 4.2% 2.8% 2.7% 2.5% 2.0% 2.0% 1.5% 1.2% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0%

1998 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 Airport 6 Police department 7 Education 8 Solid waste system 9 Construction (non-utility) 10 Other enterprise funds 11 Fire department 12 Other expenditures 13 Highways and streets 14 Garbage and trash collection 15 General administration 16 Parks and recreation 17 Purchase of equipment, land 18 Garbage and trash disposal (landfill) 19 County or municipal hospital 20 Community development 21 Financial administration 22 Jail 23 General insurance 24 Municipal court 25 General government buildings 26 Public welfare and social services 27 Building inspection and regulation 28 Ambulance service 29 Drainage 30 Libraries 31 Legal expenses 32 Parking facilities and meters 33 Natural resources 34 Public health 35 Payments to other hospitals

Per capita amount ($)
3,520.56 987.00 360.74 348.38 321.00 263.05 161.38 127.47 111.69 96.84 89.92 87.16 64.06 61.92 57.94 55.21 47.68 47.45 29.26 24.28 23.27 20.02 19.80 18.74 15.38 14.04 13.84 10.89 8.00 7.99 7.13 5.40 5.23 4.97 3.43 0.00

T FY 1998
Percent of total expenditures
100.0% 28.0% 10.2% 9.9% 9.1% 7.5% 4.6% 3.6% 3.2% 2.8% 2.6% 2.5% 1.8% 1.8% 1.6% 1.6% 1.4% 1.3% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0%

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1998 Municipal Fiscal Planning Guide
Municipal Group Number Reporting =
Population Range = 1998 Estimated Population =

A 6 50,000 and Above 835,838

A FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
144,904,877

Per capita amount ($)
1,040.19

Property Taxes Real and personal property taxes All other property taxes

31,921,276 28,746,486 3,174,790

229.14 206.35 22.79

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

23,442,934 22,673,611
4,615,940

168.28 162.76
59.53

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

23,207,855 3,383,275 5,064,971 6,608,419 9,507,826
456,004

166.60 24.29 36.36 47.44 61.05 4.60

Licenses, Permits and Fees

10,136,638

72.77

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

28,678,093 2,734,202
2,333,884 23,610,007

205.86 19.63
16.75 169.48

Service Charge and Other Revenues Service charges Other revenues

27,518,081 11,442,222 16,075,859

197.54 82.14 115.40

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1998 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
108,059,500

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

9,996,933 3,203,801
3,128,792 2,335,580 2,570,295
130,838

Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department

48,279,897
27,864,181
6,178,917 16,296,439

Courts Municipal court

3,755,059 3,755,059

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

656,086 0 0
179,605 1,878,456
0

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

4,177,834 0
4,177,834 0 0

A FY 1998
Per capita amount ($)
775.70
71.76 23.00
22.46 16.77 31.70 1.58
346.57
200.02
35.25 116.98
26.96 26.96
0.59 0.00 0.00 1.57 20.53 0.00
29.99 0.00 29.99 0.00 0.00

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1998 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
10,434,702 9,918,221 1,032,962

Leisure Services Parks and recreation Libraries

9,448,021 9,448,021
0

Education (non-school board)

0

Community Development Building inspection and regulation Community development

5,754,364 1,576,530 4,177,834

Other General Operating

16,793,530

A FY 1998
Per capita amount ($)
74.90 71.20 9.58
67.82 67.82 0.00
0.00
41.31 11.32 29.99
107.04

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

10,415,731

111.13

Total Construction

7,903,088

91.47

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

2,101,843 1,896,049 1,334,615 1,320,201
384,534 466,214 569,231 387,974 154,827 63,067 83,650 74,843 185,818 22,289

24.20 13.46 9.48 8.16 4.74 4.08 4.04 1.70 1.61 0.81 0.73 0.48 0.46 0.23

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1998 Municipal Fiscal Planning Guide

A FY 1998

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

and Interest Paid by Type

Average

Per capita Number

Category

amount ($) amount ($) reporting

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

112,363,330

518.74

3

49,360,000

122.23

1

637,840

6.10

2

2,542,610

12.80

3

0

0.00

0

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

4,957,000

31.59

5

2,831,670

20.33

6

660,290

6.31

2

3,024,640

19.42

5

0

0.00

0

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

338,520,000

2,157.62

5

75,273,330

540.34

6

16,531,810

158.03

2

27,591,870

177.16

5

0

0.00

0

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

15,771,550

100.52

5

3,828,540

27.48

6

570,320

5.45

2

1,703,120

10.94

5

0

0.00

0

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 ($)
53,207,654 45,135,511 136,597,510

Per capita Number amount ($) reporting

260.38

3

297.61

5

980.55

6

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1998 Municipal Fiscal Planning Guide

A FY 1998

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

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

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

Average amount ($)
153,127,500 8,032,500 14,795,000 15,810,000
185,435,000 460,870
2,639,150 13,744,010 27,262,500 52,057,500 446,593,750 3,495,000

Number reporting
4 2 2 2 2 2 2 2 2 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)

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

50,462,551

5

70,558,019

2

10,710,066

1

123,785,463

2

9,424,390

4

5,345,831

4

62,027,924

5

60,620,763

2

9,773,667

1

88,039,715

2

13,453,981

4

7,723,242

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

7,903,090 91,095,300 97,817,580

6.1% 84.3% 90.5%

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1998 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 Federal intergovernmental revenues 6 Local option sales tax 7 Gas supply system 8 Solid waste system 9 Garbage and trash collection charges 10 Franchise payments taxes 11 Special purpose sales tax 12 Other enterprise funds 13 Business license and occupational taxes 14 Hotel/motel tax 15 Interest earnings on investments 16 Fines, forfeits and court fees 17 Insurance premiums tax 18 Other service charges 19 Alcoholic beverage taxes 20 All additional revenues 21 State intergovernmental revenues 22 Other local intergovernmental revenues 23 Motor vehicle taxes 24 Public utilities taxes 25 Rents and royalties 26 Building permits 27 FIFA, penalties, interest and cost 28 Alcoholic beverage licenses 29 Parks and recreation charges 30 Receipts from sale of real property 31 Other licenses, permits and fees 32 Other excise and special use taxes 33 Intangible taxes (regular and recording) 34 Receipts from sale of materials 35 Cemetery fees 36 Special assessments 37 Parking facilities and meters 38 Fire service subscription fees 39 Mobile home taxes 40 Railroad equipment tax 41 Ambulance charges 42 Hospital charges 43 Landfill fees

Per capita amount ($)
3,384.65 1,094.71 477.79 349.70 206.35 169.48 162.76 138.11
99.03 91.98 61.05 59.53 57.03 51.91 47.44 43.04 39.34 36.36 25.58 24.29 20.76 19.63 16.75 14.68 13.24 12.24 10.34 6.64 6.07 5.53 5.47 4.78 4.60 3.43 1.64 1.58 0.84 0.34 0.28 0.28 0.05 0.00 0.00 0.00

16

A FY 1998
Percent of total revenues
100.0% 32.3% 14.1% 10.3% 6.1% 5.0% 4.8% 4.1% 2.9% 2.7% 1.8% 1.8% 1.7% 1.5% 1.4% 1.3% 1.2% 1.1% 0.8% 0.7% 0.6% 0.6% 0.5% 0.4% 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1998 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 Airport 4 Debt service costs 5 Police department 6 Solid waste system 7 Gas supply system 8 Fire department 9 Construction (non-utility) 10 Other expenditures 11 Other enterprise funds 12 Highways and streets 13 Parks and recreation 14 Garbage and trash collection 15 Purchase of equipment, land 16 Jail 17 General insurance 18 Community development 19 Municipal court 20 Financial administration 21 General administration 22 Public welfare and social services 23 General government buildings 24 Garbage and trash disposal (landfill) 25 Building inspection and regulation 26 Drainage 27 Legal expenses 28 Public health 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 ($)
3,313.19 940.53 429.85 339.82 222.05 200.02 141.38 126.04 116.98 111.13 107.04 82.40 71.20 67.82 66.07 48.57 35.25 31.70 29.99 26.96 23.00 22.46 20.53 16.77 11.58 11.32 9.58 1.58 1.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00

A FY 1998
Percent of total expenditures
100.0% 28.4% 13.0% 10.3% 6.7% 6.0% 4.3% 3.8% 3.5% 3.4% 3.2% 2.5% 2.1% 2.0% 2.0% 1.5% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.5% 0.3% 0.3% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

17

1998 Municipal Fiscal Planning Guide
Municipal Group Number Reporting =
Population Range = 1998 Estimated Population =

B 8 25,000 - 49,999 271,188

B FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
20,390,934

Per capita amount ($)
558.62

Property Taxes Real and personal property taxes All other property taxes

4,849,240 4,082,597
766,643

143.05 120.44 22.62

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

5,817,656 4,483,986
4,001,010

185.09 142.66
110.69

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

3,602,291 550,291
1,053,122 328,430
1,571,215 374,099

106.27 16.23 31.07 10.00 46.35 12.69

Licenses, Permits and Fees

943,713

27.84

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

2,123,900 718,808
1,118,839 681,773

62.65 21.20
34.89 19.18

Service Charge and Other Revenues Service charges Other revenues

3,054,134 1,161,534 2,037,792

90.10 33.04 60.11

18

1998 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
16,182,700

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

3,437,960 570,035
2,127,202 424,161 414,108 369,064

Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department

7,519,702
4,446,090
284,686 2,931,270

Courts Municipal court

205,730 205,730

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

89,290 0 0
86,957 42,700 107,931

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

616,707 9,600
701,559 0
13,145

B FY 1998
Per capita amount ($)
477.39
101.42 16.30
62.75 11.93 12.32 10.71
221.83
131.16
8.60 86.47
6.27 6.27
2.50 0.00 0.00 2.81 1.70 3.72
18.19 0.31 20.45 0.00 0.32

19

1998 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
1,590,929 1,558,669 129,040

Leisure Services Parks and recreation Libraries

1,382,272 1,170,547
211,725

Education (non-school board)

0

Community Development Building inspection and regulation Community development

819,873 412,017 701,559

Other General Operating

747,438

B FY 1998
Per capita amount ($)
46.93 45.98 3.12
40.78 34.53 6.25
0.00
24.19 11.95 20.45
22.38

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

3,111,944

89.40

Total Construction

4,663,117

137.56

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

1,809,829 582,573 397,931 319,257 328,034 275,107 273,655 221,294 177,678 116,565 75,987 55,874 27,284 26,165 13,145

51.99 14.08 11.32 10.33 10.10 8.56 8.07 6.22 5.24 3.40 3.03 1.90 0.88 0.78 0.32

20

1998 Municipal Fiscal Planning Guide

B FY 1998

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

and Interest Paid by Type

Average

Per capita Number

Category

amount ($) amount ($) reporting

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

6,352,050

176.92

3

63,320

2.04

1

489,550

14.30

3

1,344,400

41.64

4

4,999,230

161.79

1

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

1,959,170

57.12

7

607,110

19.04

3

803,290

22.10

4

344,960

10.18

8

4,999,230

161.79

1

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

22,738,030

662.91

7

9,484,110

297.45

3

3,424,510

100.41

5

1,296,650

38.25

8

0

0.00

0

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

1,223,260

35.66

7

621,780

19.50

3

201,600

5.55

4

70,080

2.09

7

145,700

4.72

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 ($)
1,742,843 2,726,649 14,591,372

Per capita Number amount ($) reporting

50.81

7

77.55

3

430.44

8

21

1998 Municipal Fiscal Planning Guide

B FY 1998

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

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

Type of issue
revenue bond lease pool
other long-term lease pool lease pool lease pool lease pool lease pool lease pool lease pool
revenue bond revenue bond

Average amount ($)
15,793,970 380,430
3,381,570 855,070 98,810 204,060 281,980 671,080 185,020 391,260
3,700,000 12,435,000

Number reporting
7 5 5 4 3 3 3 3 2 2 2 2

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

8,527,717

7

26,298,977

2

14,490,629

2

0

0

3,162,669

5

904,420

4

7,926,195

7

22,725,768

2

12,281,955

2

0

0

3,050,822

5

1,180,545

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

4,663,120 10,528,310 13,875,390

28.8% 56.9% 85.7%

22

1998 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 Other local intergovernmental revenues 11 Fines, forfeits and court fees 12 Insurance premiums tax 13 Other enterprise funds 14 State intergovernmental revenues 15 Federal intergovernmental revenues 16 Business license and occupational taxes 17 Alcoholic beverage taxes 18 Other excise and special use taxes 19 Motor vehicle taxes 20 Hotel/motel tax 21 All additional revenues 22 Interest earnings on investments 23 Other service charges 24 Public utilities taxes 25 Parks and recreation charges 26 Building permits 27 Rents and royalties 28 Ambulance charges 29 Alcoholic beverage licenses 30 Intangible taxes (regular and recording) 31 Cemetery fees 32 Fire service subscription fees 33 Other licenses, permits and fees 34 FIFA, penalties, interest and cost 35 Receipts from sale of materials 36 Receipts from sale of real property 37 Mobile home taxes 38 Parking facilities and meters 39 Railroad equipment tax 40 Special assessments 41 Airport 42 Hospital charges 43 Landfill fees

Per capita amount ($)
2,440.14 894.81 403.59 248.62 142.66 120.44 110.69 88.95 73.25 46.35 34.89 34.39 31.07 25.11 21.20 19.18 18.60 16.23 12.69 10.07 10.00 9.69 9.60 9.09 6.66 6.37 5.39 4.83 4.08 3.51 3.48 3.14 2.74 2.46 2.42 1.39 1.37 0.40 0.39 0.32 0.02 0.00 0.00 0.00

23

B FY 1998
Percent of total revenues
100.0% 36.7% 16.5% 10.2% 5.8% 4.9% 4.5% 3.6% 3.0% 1.9% 1.4% 1.4% 1.3% 1.0% 0.9% 0.8% 0.8% 0.7% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1998 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 Police department 6 Construction (non-utility) 7 Fire department 8 Solid waste system 9 Garbage and trash collection 10 General administration 11 Highways and streets 12 Purchase of equipment, land 13 Parks and recreation 14 Other enterprise funds 15 Other expenditures 16 Community development 17 Financial administration 18 General insurance 19 Building inspection and regulation 20 General government buildings 21 Legal expenses 22 Jail 23 Municipal court 24 Libraries 25 Ambulance service 26 Drainage 27 Public health 28 Public welfare and social services 29 Parking facilities and meters 30 Airport 31 County or municipal hospital 32 Education 33 Garbage and trash disposal (landfill) 34 Natural resources 35 Payments to other hospitals

Per capita amount ($)
2,492.26 773.24 342.07 337.73 231.08 131.16 89.40 86.47 85.81 63.52 62.75 45.98 36.93 34.53 32.77 22.38 20.45 16.30 12.32 11.95 11.93 10.71 8.60 6.27 6.25 3.72 3.12 2.81 1.70 0.31 0.00 0.00 0.00 0.00 0.00 0.00

B FY 1998
Percent of total expenditures
100.0% 31.0% 13.7% 13.6% 9.3% 5.3% 3.6% 3.5% 3.4% 2.5% 2.5% 1.8% 1.5% 1.4% 1.3% 0.9% 0.8% 0.7% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

24

1998 Municipal Fiscal Planning Guide
Municipal Group Number Reporting =
Population Range = 1998 Estimated Population =

C 37 10,000 - 24,999 566,594

C FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
11,601,695

Per capita amount ($)
734.72

Property Taxes Real and personal property taxes All other property taxes

2,944,907 2,470,729
474,178

192.31 161.34 30.96

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

2,595,469 1,979,726
1,384,653

169.89 131.42
95.07

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

1,950,248 376,871 480,353 301,588 727,804 643,725

127.36 24.61 31.37 19.26 47.53 40.07

Licenses, Permits and Fees

675,892

44.14

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

651,599 310,500
313,594 143,122

42.55 20.12
20.83 9.54

Service Charge and Other Revenues Service charges Other revenues

2,783,580 1,130,758 1,744,505

181.77 73.16 113.92

25

1998 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
8,468,160

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

1,626,608 334,234
1,031,539 171,928 259,347 64,725

Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department

3,449,494
2,289,397
96,334 1,500,564

Courts Municipal court

132,869 132,869

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

86,502 0 0
69,673 263,760 393,781

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

157,074 0
209,235 0
162,372

C FY 1998
Per capita amount ($)
552.99
106.22 21.66
67.36 11.00 16.81 4.18
225.26
149.50
6.06 95.46
8.48 8.48
4.07 0.00 0.00 4.66 14.99 23.16
10.26 0.00 13.37 0.00 11.58

26

1998 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
861,582 835,684 68,444

Leisure Services Parks and recreation Libraries

629,252 689,764 105,534

Education (non-school board)

2,735,435

Community Development Building inspection and regulation Community development

326,093 183,317 209,235

Other General Operating

424,537

C FY 1998
Per capita amount ($)
56.26 54.57 4.95
41.09 44.83 6.94
202.68
21.29 11.78 13.37
26.97

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

1,557,393

101.76

Total Construction

1,363,278

89.03

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

3,221,577 852,395 321,826 335,539 162,372 184,545 174,679 156,000 131,940 142,322 143,252 85,334 70,085 52,981 57,505

185.62 54.48 20.58 16.78 11.58 11.49 11.21 10.08 8.84 8.11 7.96 5.77 4.51 3.48 3.27

27

1998 Municipal Fiscal Planning Guide

C FY 1998

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

and Interest Paid by Type

Average

Per capita Number

Category

amount ($) amount ($) reporting

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

25,063,810

1,703.82

8

13,240,770

764.15

3

1,365,450

84.00

9

575,410

37.03

21

899,960

61.99

2

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

4,167,510

277.27

25

350,290

22.51

17

204,810

13.39

20

241,440

15.93

27

432,000

37.29

1

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

14,725,920

978.21

26

8,554,470

539.57

16

4,219,770

275.88

20

1,154,480

76.07

25

1,720,960

118.54

2

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

683,420 327,780 181,790 51,200 73,360

46.72

24

21.07

17

11.78

18

3.38

27

5.05

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 ($)
1,875,842 5,589,650 11,015,670

Per capita Number amount ($) reporting

125.51

24

330.64

15

719.35

37

28

1998 Municipal Fiscal Planning Guide

C FY 1998

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

Purpose
1 Water/sewer 2 Water/sewer 3 Fire protection 4 Law enforcement 5 All other 6 Highways, streets 7 Water/sewer 8 Multi-purpose 9 Solid waste system 10 Public buildings 11 Education 12 Public buildings

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

Average amount ($)
11,992,230 3,932,860
202,040 482,880 1,136,880 96,110 72,380 160,980 233,910 925,590 8,196,000 853,330

Number reporting
25 19 13 11 10 9 7 7 7 5 5 5

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

4,626,581

29

18,701,053

10

6,091,560

14

255,885

7

1,529,159

16

1,686,363

13

5,115,280

29

16,559,384

10

5,274,296

14

307,162

7

1,647,318

16

2,147,683

13

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

1,363,280 5,339,680 6,738,520

16.1% 63.1% 79.6%

29

1998 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 Real and personal property taxes 5 Local option sales tax 6 Other enterprise funds 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 Other excise and special use taxes 14 All additional revenues 15 Insurance premiums tax 16 Business license and occupational taxes 17 Interest earnings on investments 18 Alcoholic beverage taxes 19 Other local intergovernmental revenues 20 State intergovernmental revenues 21 Hotel/motel tax 22 Other service charges 23 Ambulance charges 24 Airport 25 Receipts from sale of real property 26 Parks and recreation charges 27 Motor vehicle taxes 28 Building permits 29 Public utilities taxes 30 Federal intergovernmental revenues 31 Special assessments 32 Fire service subscription fees 33 Alcoholic beverage licenses 34 Other licenses, permits and fees 35 Parking facilities and meters 36 Intangible taxes (regular and recording) 37 Receipts from sale of materials 38 FIFA, penalties, interest and cost 39 Cemetery fees 40 Rents and royalties 41 Mobile home taxes 42 Railroad equipment tax 43 Hospital charges

Per capita amount ($)
3,234.55 1,253.13 428.56 308.94 161.34 131.42 119.16 101.99
95.07 69.76 60.84 47.53 43.07 40.07 36.94 31.37 25.86 25.63 24.61 20.83 20.12 19.26 18.78 17.87 15.11 14.98 13.52 13.36 12.71 10.55 9.54 9.14 7.93 4.84 3.91 3.17 2.84 2.70 2.67 2.52 2.40 0.32 0.19 0.00

30

C FY 1998
Percent of total revenues
100.0% 38.7% 13.2% 9.6% 5.0% 4.1% 3.7% 3.2% 2.9% 2.2% 1.9% 1.5% 1.3% 1.2% 1.1% 1.0% 0.8% 0.8% 0.8% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0%

1998 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 Education 6 Other enterprise funds 7 Police department 8 Solid waste system 9 Construction (non-utility) 10 Fire department 11 General administration 12 Garbage and trash collection 13 Highways and streets 14 Purchase of equipment, land 15 Parks and recreation 16 Garbage and trash disposal (landfill) 17 Other expenditures 18 Ambulance service 19 Financial administration 20 Airport 21 General insurance 22 Public welfare and social services 23 Community development 24 Building inspection and regulation 25 General government buildings 26 Municipal court 27 Libraries 28 Jail 29 Drainage 30 Public health 31 Legal expenses 32 County or municipal hospital 33 Natural resources 34 Parking facilities and meters 35 Payments to other hospitals

Per capita amount ($)
3,598.97 1,109.62 454.39 371.07 341.58 202.68 151.76 149.50 109.87 101.76
95.46 67.36 54.89 54.57 52.59 44.83 43.90 26.97 23.16 21.66 18.13 16.81 14.99 13.37 11.78 11.00 8.48 6.94 6.06 4.95 4.66 4.18 0.00 0.00 0.00 0.00

C FY 1998
Percent of total expenditures
100.0% 30.8% 12.6% 10.3% 9.5% 5.6% 4.2% 4.2% 3.1% 2.8% 2.7% 1.9% 1.5% 1.5% 1.5% 1.2% 1.2% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

31

1998 Municipal Fiscal Planning Guide
Municipal Group Number Reporting =
Population Range = 1998 Estimated Population =

D 50 5,000 - 9,999 341,721

D FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
4,172,134

Per capita amount ($)
561.39

Property Taxes Real and personal property taxes All other property taxes

893,560 774,617 118,943

130.00 112.70 17.30

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

950,477 800,705
520,910

142.71 119.89
84.00

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

814,903 162,351 218,481 117,968 348,359 35,696

119.24 23.75 31.97 16.78 50.97 5.20

Licenses, Permits and Fees

249,706

36.54

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

269,191 174,837
80,013 110,287

39.39 25.79
11.52 15.61

Service Charge and Other Revenues Service charges Other revenues

994,297 459,191 553,473

145.48 67.24 80.98

32

1998 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
3,361,040

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

700,698 92,732
505,279 80,312 101,233 46,984

Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department

1,372,048
1,025,707
43,743 491,295

Courts Municipal court

50,134 50,134

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

10,597 0 0
27,624 28,176
0

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

36,900 0
73,800 0 0

D FY 1998
Per capita amount ($)
491.78
102.52 13.14
73.93 11.90 14.72 6.74
200.76
151.23
6.53 72.30
7.08 7.08
1.16 0.00 0.00 3.81 3.91 0.00
5.40 0.00 10.70 0.00 0.00

33

1998 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
377,224 376,771 96,081

Leisure Services Parks and recreation Libraries

272,679 282,106 53,101

Education (non-school board)

196,338

Community Development Building inspection and regulation Community development

81,950 68,257 73,800

Other General Operating

240,931

D FY 1998
Per capita amount ($)
55.19 54.70 12.94
39.90 42.41 7.41
28.15
11.99 9.87 10.70
34.16

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

548,781

80.58

Total Construction

535,653

78.38

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

357,523 242,742 222,719 122,472 93,672 93,500 60,666 65,424 55,198 47,175 41,768 44,669
2,211

53.86 37.69 31.71 17.80 13.91 12.24 10.81 9.41 8.08 7.08 5.90 5.17 0.44

34

1998 Municipal Fiscal Planning Guide

D FY 1998

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

and Interest Paid by Type

Average

Per capita Number

Category

amount ($) amount ($) reporting

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

4,106,570

570.25

3

4,130,000

543.49

1

1,069,360

147.16

12

232,660

32.93

22

438,870

72.24

6

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

248,910 130,350 317,390 134,530 352,690

37.03

34

19.18

6

43.39

33

19.29

29

51.91

6

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

3,107,840

455.93

36

1,807,980

260.50

7

3,238,520

442.69

33

705,610

102.01

30

319,380

57.87

5

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

164,360 77,100 123,250 41,110 7,920

24.29

34

11.30

7

16.87

32

5.81

26

1.21

7

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 ($)
688,400 1,736,023 3,817,447

Per capita Number amount ($) reporting

100.79

34

235.49

10

558.56

50

35

1998 Municipal Fiscal Planning Guide

D FY 1998

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

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

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

Average amount ($)
3,184,410 3,285,600
171,270 60,850 183,620 54,770 42,500 89,730 294,110 1,133,380 319,380 173,390

Number reporting
33 29 17 13 11 10 8 7 7 6 5 3

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

2,006,044

41

7,274,828

15

2,841,673

19

88,175

5

546,963

12

536,245

6

2,354,530

41

6,564,854

15

2,637,699

19

65,704

5

606,623

12

651,846

6

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

535,650 2,016,670 2,572,160

15.9% 60.0% 76.5%

36

1998 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 Other enterprise funds 9 Garbage and trash collection charges 10 Franchise payments taxes 11 Fines, forfeits and court fees 12 Insurance premiums tax 13 Parks and recreation charges 14 State intergovernmental revenues 15 Alcoholic beverage taxes 16 Business license and occupational taxes 17 Hotel/motel tax 18 Interest earnings on investments 19 Federal intergovernmental revenues 20 Fire service subscription fees 21 Ambulance charges 22 Other local intergovernmental revenues 23 Airport 24 Receipts from sale of real property 25 Building permits 26 Public utilities taxes 27 Motor vehicle taxes 28 Landfill fees 29 All additional revenues 30 Other service charges 31 Other excise and special use taxes 32 Receipts from sale of materials 33 Alcoholic beverage licenses 34 Rents and royalties 35 Intangible taxes (regular and recording) 36 FIFA, penalties, interest and cost 37 Cemetery fees 38 Other licenses, permits and fees 39 Special assessments 40 Mobile home taxes 41 Parking facilities and meters 42 Railroad equipment tax 43 Hospital charges

Per capita amount ($)
2,685.49 1,039.08 406.34 298.92 119.89 112.70
84.00 74.50 73.85 53.67 50.97 50.22 31.97 26.75 25.79 23.75 23.47 16.78 16.38 15.61 12.86 12.56 11.52 11.12 11.03 10.89 10.80 10.42 8.85 8.35 7.72 5.20 4.66 4.11 2.52 1.74 1.69 1.42 1.40 1.05 0.50 0.35 0.09 0.00

37

D FY 1998
Percent of total revenues
100.0% 38.7% 15.1% 11.1% 4.5% 4.2% 3.1% 2.8% 2.7% 2.0% 1.9% 1.9% 1.2% 1.0% 1.0% 0.9% 0.9% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 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%

1998 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 Other enterprise funds 7 Solid waste system 8 Construction (non-utility) 9 General administration 10 Fire department 11 Garbage and trash collection 12 Highways and streets 13 Purchase of equipment, land 14 Parks and recreation 15 Other expenditures 16 Education 17 Garbage and trash disposal (landfill) 18 General insurance 19 Financial administration 20 Drainage 21 General government buildings 22 Community development 23 Building inspection and regulation 24 Airport 25 Libraries 26 Municipal court 27 Legal expenses 28 Jail 29 Public welfare and social services 30 Public health 31 Ambulance service 32 County or municipal hospital 33 Natural resources 34 Parking facilities and meters 35 Payments to other hospitals

Per capita amount ($)
2,854.89 937.68 377.17 350.85 230.28 151.23 89.78 82.63 80.58 73.93 72.30 58.83 54.70 54.07 42.41 34.16 28.15 19.10 14.72 13.14 12.94 11.90 10.70 9.87 8.29 7.41 7.08 6.74 6.53 3.91 3.81 0.00 0.00 0.00 0.00 0.00

D FY 1998
Percent of total expenditures
100.0% 32.8% 13.2% 12.3% 8.1% 5.3% 3.1% 2.9% 2.8% 2.6% 2.5% 2.1% 1.9% 1.9% 1.5% 1.2% 1.0% 0.7% 0.5% 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%

38

1998 Municipal Fiscal Planning Guide
Municipal Group Number Reporting =
Population Range = 1998 Estimated Population =

E 69 2,500 - 4,999 243,587

E FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
1,939,660

Per capita amount ($)
531.01

Property Taxes Real and personal property taxes All other property taxes

411,496 356,229 55,267

116.29 101.11 15.18

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

486,284 416,894
186,839

136.98 117.20
50.66

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

390,079 87,199 123,133 63,142 158,078 10,382

110.50 24.75 34.88 16.73 44.78 3.24

Licenses, Permits and Fees

75,596

21.41

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

192,551 113,348
67,327 106,435

54.54 32.03
19.07 30.22

Service Charge and Other Revenues Service charges Other revenues

383,654 191,530 222,658

108.68 54.42 63.07

39

1998 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
1,651,370

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

370,810 63,760
259,529 39,016 73,660 17,238

Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department

651,353
515,486
18,461 156,673

Courts Municipal court

17,182 17,182

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

13,093 0 0
16,442 24,130 86,558

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

38,084 187,390 122,019
0 0

E FY 1998
Per capita amount ($)
467.78
105.04 17.98
73.52 10.82 20.28 4.64
184.51
145.85
5.08 44.00
4.63 4.63
1.99 0.00 0.00 4.28 6.80 26.25
10.79 28.62 31.56 0.00 0.00

40

1998 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
261,854 270,922 46,767

Leisure Services Parks and recreation Libraries

82,269 77,108 32,345

Education (non-school board)

235,847

Community Development Building inspection and regulation Community development

47,955 26,319 122,019

Other General Operating

79,894

E FY 1998
Per capita amount ($)
74.17 76.97 13.94
23.30 21.61 8.84
64.51
13.58 7.13 31.56
22.13

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

244,421

67.92

Total Construction

231,029

65.88

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

204,223 165,632 143,972 69,587 95,634 73,977 66,235 54,711 44,797 38,217 35,762 28,782 26,810 17,759 20,862

63.32 40.32 37.83 26.23 23.71 21.41 19.59 15.68 12.62 10.63 9.20 7.88 7.54 6.14 5.73

41

1998 Municipal Fiscal Planning Guide

E FY 1998

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

and Interest Paid by Type

Average

Per capita Number

Category

amount ($) amount ($) reporting

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

1,886,710

613.86

4

2,317,500

622.31

2

573,170

160.09

18

105,730

30.29

19

181,690

54.61

11

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

136,130 50,760 80,360 54,640 218,320

38.45

49

12.65

5

22.46

49

15.26

37

62.34

14

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

2,217,790

620.88

51

1,281,810

336.54

4

1,179,660

327.73

49

208,890

58.39

36

140,400

40.12

8

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

136,600 40,030 54,200 12,960 7,980

38.24

51

9.97

5

15.15

49

3.62

37

2.22

14

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 ($)
320,745 571,669 1,680,407

Per capita Number amount ($) reporting

89.05

50

165.52

16

476.00

69

42

1998 Municipal Fiscal Planning Guide

E FY 1998

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

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

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

Average amount ($)
2,204,460 1,295,720
56,830 24,380 146,890 48,450 268,770 45,940 140,400 36,370 278,060 105,990

Number reporting
51 43 20 11 11 10 9 8 8 5 4 3

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

955,808

63

5,468,198

11

1,692,312

24

0

0

220,859

18

87,344

6

1,141,551

63

4,704,863

11

1,410,736

24

0

0

245,913

18

372,029

6

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

231,030 967,550 1,195,310

13.4% 57.7% 71.3%

43

1998 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 Solid waste system 7 Garbage and trash collection charges 8 Parking facilities and meters 9 Special purpose sales tax 10 Franchise payments taxes 11 Fines, forfeits and court fees 12 Insurance premiums tax 13 State intergovernmental revenues 14 Federal intergovernmental revenues 15 Alcoholic beverage taxes 16 Other enterprise funds 17 Landfill fees 18 Other local intergovernmental revenues 19 Hotel/motel tax 20 Business license and occupational taxes 21 Receipts from sale of real property 22 Interest earnings on investments 23 Public utilities taxes 24 Motor vehicle taxes 25 All additional revenues 26 Fire service subscription fees 27 Parks and recreation charges 28 Special assessments 29 Other service charges 30 Building permits 31 Rents and royalties 32 Ambulance charges 33 Alcoholic beverage licenses 34 Other excise and special use taxes 35 Receipts from sale of materials 36 Other licenses, permits and fees 37 Intangible taxes (regular and recording) 38 Cemetery fees 39 FIFA, penalties, interest and cost 40 Mobile home taxes 41 Railroad equipment tax 42 Airport 43 Hospital charges

Per capita amount ($)
3,021.38 1,410.16 483.18 268.83 117.20 101.11
60.65 57.45 55.59 50.66 44.78 36.14 34.88 32.03 30.22 24.75 23.53 21.41 19.07 16.73 14.78 14.12 12.22 11.92 10.27 9.65 9.47 9.39 6.59 5.87 4.24 4.05 3.40 3.34 3.24 2.89 1.72 1.66 1.64 1.59 0.81 0.15 0.00 0.00

44

E FY 1998
Percent of total revenues
100.0% 46.7% 16.0% 8.9% 3.9% 3.3% 2.0% 1.9% 1.8% 1.7% 1.5% 1.2% 1.2% 1.1% 1.0% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

1998 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 Other enterprise funds 7 Highways and streets 8 General administration 9 Construction (non-utility) 10 Solid waste system 11 Education 12 Garbage and trash collection 13 Purchase of equipment, land 14 Fire department 15 Community development 16 Parking facilities and meters 17 Garbage and trash disposal (landfill) 18 Ambulance service 19 Other expenditures 20 Parks and recreation 21 General insurance 22 Financial administration 23 Drainage 24 General government buildings 25 Libraries 26 Building inspection and regulation 27 Public welfare and social services 28 Jail 29 Legal expenses 30 Municipal court 31 Public health 32 Airport 33 County or municipal hospital 34 Natural resources 35 Payments to other hospitals

Per capita amount ($)
3,154.21 1,213.30 402.79 321.07 220.37 145.85 100.21
76.97 73.52 67.92 67.53 64.51 50.21 44.60 44.00 31.56 28.62 26.77 26.25 22.13 21.61 20.28 17.98 13.94 10.82 8.84 7.13 6.80 5.08 4.64 4.63 4.28 0.00 0.00 0.00 0.00

E FY 1998
Percent of total expenditures
100.0% 38.5% 12.8% 10.2% 7.0% 4.6% 3.2% 2.4% 2.3% 2.2% 2.1% 2.0% 1.6% 1.4% 1.4% 1.0% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

45

1998 Municipal Fiscal Planning Guide
Municipal Group Number Reporting =
Population Range = 1998 Estimated Population =

F 103 1,000 - 2,499 162,763

F FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
845,502

Per capita amount ($)
518.27

Property Taxes Real and personal property taxes All other property taxes

168,894 148,354 20,540

108.36 94.35 14.00

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

197,154 164,472
117,927

123.49 102.86
77.36

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

155,600 41,628 53,817 25,347 66,320 6,649

98.47 25.59 34.00 14.15 42.14 4.31

Licenses, Permits and Fees

24,479

15.49

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

147,036 127,165
24,904 105,365

93.05 79.90
14.48 68.98

Service Charge and Other Revenues Service charges Other revenues

152,339 77,106 88,066

96.40 48.91 55.60

46

1998 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
588,130

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

161,598 22,750
122,243 18,678 27,146 10,427

Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department

208,984
190,265
7,359 27,180

Courts Municipal court

5,377 5,377

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

3,753 60,000
0 6,817 24,513 16,000

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

3,230 0
13,861 0 0

F FY 1998
Per capita amount ($)
372.18
102.26 13.87
77.08 11.18 17.25 6.55
132.25
120.00
4.47 17.21
3.33 3.33
0.27 24.28 0.00 4.23 14.88 9.52
2.04 0.00 8.27 0.00 0.00

47

1998 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
99,173 107,460
1,521

Leisure Services Parks and recreation Libraries

21,466 25,349 10,252

Education (non-school board)

179,589

Community Development Building inspection and regulation Community development

4,539 6,420 13,861

Other General Operating

31,057

F FY 1998
Per capita amount ($)
62.76 67.34 0.98
13.58 15.28 6.26
100.80
2.87 3.59 8.27
17.75

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

118,813

74.22

Total Construction

70,751

44.41

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

167,092 54,785 33,159 17,052 23,198 18,287 17,421 15,906 15,076 8,971 15,485 7,000 4,413 3,600 1,792

160.97 32.44 19.91 13.95 13.55 10.91 10.05 9.58 9.37 8.86 8.86 3.16 3.08 2.29 1.11

48

1998 Municipal Fiscal Planning Guide

F FY 1998

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

and Interest Paid by Type

Average

Per capita Number

Category

amount ($) amount ($) reporting

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

911,720

551.03

7

2,430,000

1,040.24

1

416,880

232.65

14

56,970

31.91

15

114,970

81.78

17

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

42,950 12,760 30,920 27,620 53,600

27.38

67

7.20

11

18.65

54

16.96

36

35.80

24

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

946,970

599.45

67

345,290

191.79

11

529,210

315.87

56

116,520

71.93

34

112,400

77.84

16

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

46,560 7,990 20,130 6,120 4,790

29.69

67

4.51

11

12.16

54

3.74

35

3.09

23

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 ($)
116,451 114,398 616,539

Per capita Number amount ($) reporting

73.35

73

64.15

10

389.27

102

49

1998 Municipal Fiscal Planning Guide

F FY 1998

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

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

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

Average amount ($)
942,380 570,740 25,560 112,400 79,550 77,860 162,190 210,950 17,210 32,300 59,590 138,150

Number reporting
67 50 18 16 12 9 6 5 5 5 5 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)

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

452,334

92

1,313,944

5

975,090

17

1,426

1

66,769

7

50,135

5

648,909

93

1,244,934

5

860,041

17

8,424

1

101,869

6

59,820

5

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

70,750 332,190 400,780

11.6% 55.9% 68.1%

50

1998 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 State intergovernmental revenues 7 Special purpose sales tax 8 Federal intergovernmental revenues 9 Garbage and trash collection charges 10 Solid waste system 11 Franchise payments taxes 12 Insurance premiums tax 13 Fines, forfeits and court fees 14 Other enterprise funds 15 Alcoholic beverage taxes 16 Fire service subscription fees 17 Landfill fees 18 Public utilities taxes 19 Other local intergovernmental revenues 20 Hotel/motel tax 21 Interest earnings on investments 22 Business license and occupational taxes 23 Motor vehicle taxes 24 All additional revenues 25 Parks and recreation charges 26 Receipts from sale of real property 27 Alcoholic beverage licenses 28 Other service charges 29 Rents and royalties 30 Other excise and special use taxes 31 Building permits 32 Receipts from sale of materials 33 Special assessments 34 Intangible taxes (regular and recording) 35 Cemetery fees 36 FIFA, penalties, interest and cost 37 Mobile home taxes 38 Other licenses, permits and fees 39 Airport 40 Railroad equipment tax 41 Ambulance charges 42 Hospital charges 43 Parking facilities and meters

Per capita amount ($)
2,431.13 675.27 615.04 284.11 102.86 94.35 79.90 77.36 68.98 47.87 43.94 42.14 34.00 33.61 27.33 25.59 20.51 20.33 15.59 14.48 14.15 13.94 10.44 10.25 7.76 7.08 6.98 4.64 4.51 4.35 4.31 4.19 4.11 2.92 1.89 1.86 1.51 1.26 0.82 0.58 0.32 0.00 0.00 0.00

51

F FY 1998
Percent of total revenues
100.0% 27.8% 25.3% 11.7% 4.2% 3.9% 3.3% 3.2% 2.8% 2.0% 1.8% 1.7% 1.4% 1.4% 1.1% 1.1% 0.8% 0.8% 0.6% 0.6% 0.6% 0.6% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1998 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 Construction (non-utility) 9 Highways and streets 10 Solid waste system 11 Garbage and trash collection 12 Purchase of equipment, land 13 Other enterprise funds 14 Garbage and trash disposal (landfill) 15 County or municipal hospital 16 Other expenditures 17 General insurance 18 Fire department 19 Parks and recreation 20 Public welfare and social services 21 Financial administration 22 General government buildings 23 Ambulance service 24 Community development 25 Legal expenses 26 Libraries 27 Natural resources 28 Jail 29 Public health 30 Building inspection and regulation 31 Airport 32 Municipal court 33 Drainage 34 Parking facilities and meters 35 Payments to other hospitals

Per capita amount ($)
2,579.10 639.81 542.47 407.53 159.18 120.00 100.80 77.08 74.22 67.34 64.12 45.43 35.02 32.61 25.02 24.28 17.75 17.25 17.21 15.28 14.88 13.87 11.18 9.52 8.27 6.55 6.26 6.16 4.47 4.23 3.59 3.41 3.33 0.98 0.00 0.00

F FY 1998
Percent of total expenditures
100.0% 24.8% 21.0% 15.8% 6.2% 4.7% 3.9% 3.0% 2.9% 2.6% 2.5% 1.8% 1.4% 1.3% 1.0% 0.9% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 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%

52

1998 Municipal Fiscal Planning Guide
Municipal Group Number Reporting =
Population Range = 1998 Estimated Population =

G 91 500 - 999 64,446

G FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
339,844

Per capita amount ($)
455.28

Property Taxes Real and personal property taxes All other property taxes

45,999 38,450 7,549

65.93 55.30 10.62

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

79,109 69,804
43,814

111.36 98.40
61.20

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

69,726 19,369 24,560 183,976 29,019
487

98.32 26.92 34.61 218.15 40.87 0.67

Licenses, Permits and Fees

8,269

11.68

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

81,030 74,033
10,609 104,895

114.42 103.57
14.56 142.28

Service Charge and Other Revenues Service charges Other revenues

55,711 26,345 38,051

78.67 36.83 53.73

53

1998 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
220,380

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

82,753 8,595
66,147 10,591 11,471 5,131

Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department

62,490
69,675
1,956 7,901

Courts Municipal court

5,103 5,103

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

538 0 0
616 9,990 2,966

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

13,183 0
109,062 0 0

G FY 1998
Per capita amount ($)
311.19
116.85 11.88
93.39 14.61 16.55 7.28
88.24
96.73
2.75 11.16
7.30 7.30
0.05 0.00 0.00 0.96 12.68 3.67
18.62 0.00 179.30 0.00 0.00

54

1998 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
29,402 34,501 6,351

Leisure Services Parks and recreation Libraries

5,650 10,351 5,676

Education (non-school board)

52,286

Community Development Building inspection and regulation Community development

13,454 2,736 109,062

Other General Operating

56,110

G FY 1998
Per capita amount ($)
41.52 48.15 8.56
7.98 14.94 7.92
77.65
19.00 3.77 179.30
85.24

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

46,573

63.41

Total Construction

16,262

22.63

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

38,598 33,095 29,779 25,569 24,236 19,351 20,000 12,930 14,091 6,330 7,022 6,610

59.02 38.72 38.60 36.44 34.25 32.95 30.26 17.83 14.77 9.69 9.30 8.81

55

1998 Municipal Fiscal Planning Guide

G FY 1998

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

and Interest Paid by Type

Average

Per capita Number

Category

amount ($) amount ($) reporting

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

354,620

587.84

4

23,590

34.00

4

331,770

455.47

12

23,750

34.24

8

38,420

53.70

13

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

9,490

12.95

31

190,680

261.63

5

26,990

37.69

35

8,760

11.84

22

46,940

63.16

11

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

428,630

590.47

32

67,260

98.48

4

362,690

509.11

34

24,750

34.04

19

55,890

76.90

11

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

18,750 4,280 16,440 1,370 4,050

25.59

31

5.88

5

22.57

31

1.85

22

5.50

10

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 ($)
52,204 20,996 234,060

Per capita Number amount ($) reporting

72.09

46

26.08

6

332.25

88

56

1998 Municipal Fiscal Planning Guide

G FY 1998

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

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

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

Average amount ($)
428,630 411,610 55,890 10,140 23,880 85,670 10,070 66,040
6,430 141,160 18,280 66,900

Number reporting
32 28 11 8 5 3 3 3 3 3 2 2

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

127,836

81

500,470

3

148,780

2

0

0

38,957

4

82,625

3

234,557

81

417,506

3

131,733

2

0

0

34,909

6

77,973

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

16,260 107,990 121,020

5.9% 46.3% 52.5%

57

1998 Municipal Fiscal Planning Guide

Table 9. Ranking of Per Capita Revenues by Type

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

Per capita amount ($)
2,230.87 708.55 218.15 190.38 180.99 142.28 103.57 98.40 97.97 61.20 55.30 50.15 50.07 40.87 35.02 34.61 26.92 20.07 14.95 14.56 11.36 11.16 9.66 9.64 9.32 7.91 5.13 3.84 3.24 2.37 2.32 2.23 2.17 1.91 1.23 1.20 1.07 0.67 0.43 0.00 0.00 0.00 0.00 0.00

58

G FY 1998
Percent of total revenues
100.0% 31.8% 9.8% 8.5% 8.1% 6.4% 4.6% 4.4% 4.4% 2.7% 2.5% 2.2% 2.2% 1.8% 1.6% 1.6% 1.2% 0.9% 0.7% 0.7% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.1% 0.1% 0.1% 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%

1998 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 Water and sewer system 4 Community development 5 Gas supply system 6 Police department 7 General administration 8 Other enterprise funds 9 Other expenditures 10 Education 11 Construction (non-utility) 12 Highways and streets 13 Solid waste system 14 Purchase of equipment, land 15 Garbage and trash collection 16 General insurance 17 Parks and recreation 18 General government buildings 19 Garbage and trash disposal (landfill) 20 Public welfare and social services 21 Financial administration 22 Fire department 23 Drainage 24 Libraries 25 Municipal court 26 Legal expenses 27 Building inspection and regulation 28 Ambulance service 29 Natural resources 30 Jail 31 Public health 32 Airport 33 County or municipal hospital 34 Parking facilities and meters 35 Payments to other hospitals

Per capita amount ($)
2,533.35 591.09 448.67 332.09 179.30 168.56 96.73 93.39 92.46 85.24 77.65 63.41 48.15 45.19 38.81 31.59 16.55 14.94 14.61 14.14 12.68 11.88 11.16 8.56 7.92 7.30 7.28 3.77 3.67 2.85 2.75 0.96 0.00 0.00 0.00 0.00

G FY 1998
Percent of total expenditures
100.0% 23.3% 17.7% 13.1% 7.1% 6.7% 3.8% 3.7% 3.6% 3.4% 3.1% 2.5% 1.9% 1.8% 1.5% 1.2% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

59

1998 Municipal Fiscal Planning Guide
Municipal Group Number Reporting =
Population Range = 1998 Estimated Population =

H 154 Less than 500 42,512

H FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
139,599

Per capita amount ($)
435.20

Property Taxes Real and personal property taxes All other property taxes

23,322 20,560 2,762

80.94 70.72 10.22

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

35,725 32,284
24,219

125.50 112.52
87.49

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

29,238 12,754 9,998 74,216 11,818 1,019

105.25 42.49 35.22 237.62 42.16 3.08

Licenses, Permits and Fees

4,460

15.93

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

26,764 28,410
7,251 122,397

96.95 93.55
24.06 328.36

Service Charge and Other Revenues Service charges Other revenues

20,090 13,309 15,976

72.78 45.08 58.10

60

1998 Municipal Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
79,740

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

34,421 4,638
25,865 6,602 5,120 3,597

Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department

20,674
47,570
2,479 6,037

Courts Municipal court

2,348 2,348

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

262 0 0
4,092 2,210
598

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

2,683 731
29,465 0 0

H FY 1998
Per capita amount ($)
290.10
124.69 16.57
93.78 23.94 17.83 11.82
74.89
141.65
7.83 21.28
6.94 6.94
0.69 0.00 0.00 11.41 15.28 2.72
9.72 2.26 104.27 0.00 0.00

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1998 Municipal Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
9,465 12,647 3,186

Leisure Services Parks and recreation Libraries

1,976 3,832 4,524

Education (non-school board)

1,589

Community Development Building inspection and regulation Community development

3,007 4,603 29,465

Other General Operating

10,331

H FY 1998
Per capita amount ($)
34.29 46.05 9.30
7.16 12.78 14.23
4.72
10.89 15.93 104.27
39.72

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

63,399

219.84

Total Construction

8,471

27.82

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

20,000 15,550 14,934 11,288 11,608 7,201 6,538 5,024 5,205 5,695 4,098 4,700 2,344

48.54 45.90 45.10 40.19 31.99 23.30 18.57 16.56 16.50 14.53 11.02 10.80 7.75

62

1998 Municipal Fiscal Planning Guide

H FY 1998

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

and Interest Paid by Type

Average

Per capita Number

Category

amount ($) amount ($) reporting

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

32,750

140.87

2

14,360

40.92

1

215,910

602.04

8

18,830

57.47

5

14,360

46.43

8

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

11,100

35.19

35

73,000

297.02

9

7,820

23.62

26

7,670

24.42

11

12,040

39.40

16

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

210,890

683.19

35

157,790

684.76

7

200,320

608.03

29

27,380

87.16

11

38,690

131.14

9

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

12,230 14,280 7,950 1,800 1,760

38.76

35

58.10

9

24.14

27

5.03

9

5.78

13

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 ($)
22,767 18,775 132,525

Per capita Number amount ($) reporting

70.29

40

68.91

9

480.38

153

63

1998 Municipal Fiscal Planning Guide

H FY 1998

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

Purpose
1 Water/sewer 2 Water/sewer 3 Short-term, all purposes 4 Law enforcement 5 Water/sewer 6 Public buildings 7 Public buildings 8 Fire protection 9 Parks & recreation facilities 10 Fire protection 11 All other 12 Highways, streets

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

Average amount ($)
210,890 214,480 38,690 11,420 162,060 121,110 45,510 79,660 14,370 44,500 86,260 92,940

Number reporting
35 25 9 6 4 3 3 2 2 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)

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

44,915

117

0

0

95,473

2

0

0

29,197

8

16,136

2

66,694

117

0

0

50,143

2

0

0

32,347

8

9,234

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

8,470 40,010 43,530

5.4% 40.3% 45.3%

64

1998 Municipal Fiscal Planning Guide

Table 9. Ranking of Per Capita Revenues by Type

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

Per capita amount ($)
1,955.52 328.36 245.12 237.62 159.43 112.52 93.55 87.49 84.11 70.72 63.03 61.23 54.19 42.49 42.16 35.22 28.33 24.06 19.93 19.31 18.16 17.54 15.69 14.25 11.87 11.64 9.49 9.05 7.22 6.38 4.96 4.39 3.89 3.15 3.12 3.08 1.43 0.89 0.45 0.00 0.00 0.00 0.00 0.00

65

H FY 1998
Percent of total revenues
100.0% 16.8% 12.5% 12.2% 8.2% 5.8% 4.8% 4.5% 4.3% 3.6% 3.2% 3.1% 2.8% 2.2% 2.2% 1.8% 1.4% 1.2% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1998 Municipal Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type

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

Per capita amount ($)
1,993.84 551.46 236.73 219.84 141.65 128.74 104.27 93.78 93.19 48.94 46.05 43.08 39.72 36.07 23.94 21.28 17.83 16.57 15.93 15.28 14.23 13.92 12.78 11.82 11.41 9.30 7.83 6.94 4.72 2.72 2.26 1.56 0.00 0.00 0.00 0.00

H FY 1998
Percent of total expenditures
100.0% 27.7% 11.9% 11.0% 7.1% 6.5% 5.2% 4.7% 4.7% 2.5% 2.3% 2.2% 2.0% 1.8% 1.2% 1.1% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.3% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

66

1998 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: Purchases of land, equipment, and structures; and construction for all non-enterprise 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 1996 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.

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1998 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 Tax collection 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 Special assessments Fire service subscription fees Other service charges
Other revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers Receipts from sales of materials and surplus equipment Receipts from sale of real property (land and buildings)

Cemetery fees Rents and royalties 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

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1998 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 Securities Federal Agency Securities State and Local Government Securities
Cash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds

69

1998 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
1. Abbeville 2. Acworth 3. Adairsville 4. Adel 5. Adrian 6. Ailey 7. Alamo 8. Alapaha 9. Albany 10. Aldora 11. Allenhurst 12. Allentown 13. Alma 14. Alpharetta 15. Alston 16. Alto 17. Ambrose 18. Americus 19. Andersonville 20. Arabi 21. Aragon 22. Arcade 23. Argyle 24. Arlington 25. Arnoldsville 26. Ashburn 27. Atlanta 28. Attapulgus 29. Auburn 30. Austell 31. Avalon 32. Avera 33. Avondale Estates 34. Baconton 35. Bainbridge 36. Baldwin 37. Ball Ground 38. Barnesville 39. Bartow 40. Barwick 41. Baxley 42. Bellville 43. Berkeley Lake 44. Berlin 45. Bethlehem 46. Between 47. Bibb City 48. Bishop 49. Blackshear 50. Blairsville 51. Blakely 52. Bloomingdale 53. Blue Ridge 54. Bluffton 55. Blythe 56. Bogart 57. Boston 58. Bostwick 59. Bowdon 60. Bowersville 61. Bowman 62. Braselton 63. Braswell 64. Bremen 65. Brinson 66. Bronwood 67. Brooklet 68. Brooks 69. Broxton 70. Brunswick 71. Buchanan 72. Buckhead

1998 Estimated population
901 8,923 2,693 5,204
619 562 880 940 77,545 142 682 290 3,773 24,831 160 798 340 16,887 285 466 886 946 228 1,543 336 4,962 403,819 362 5,442 5,032 182 208 2,162 654 10,941 1,747 1,352 4,705 288 433 3,784 206 1,177 525 448 125 533 148 3,484 753 5,722 2,215 1,248 134 307 1,143 1,386 351 2,012 334 1,128 496 400 4,165 247 520 1,018 397 1,300 15,163 1,010 210

Responded Group to survey

G

Y

D

Y

E

Y

D

Y

G

Y

G

Y

G

Y

G

Y

A

Y

H

Y

G

Y

H

Y

E

Y

C

Y

H

Y

G

Y

H

Y

C

Y

H

Y

H

Y

G

N

G

Y

H

N

F

Y

H

Y

E

Y

A

Y

H

Y

D

Y

D

Y

H

N

H

Y

F

Y

G

Y

C

Y

F

Y

F

Y

E

Y

H

Y

H

Y

E

Y

H

Y

F

Y

G

Y

H

Y

H

Y

G

Y

H

Y

E

Y

G

Y

D

Y

F

Y

F

Y

H

Y

H

Y

F

Y

F

Y

H

Y

F

Y

H

Y

F

Y

H

N

H

N

E

Y

H

N

G

Y

F

Y

H

Y

F

Y

C

Y

F

Y

H

Y

Municipality
73. Buena Vista 74. Buford 75. Butler 76. Byromville 77. Byron 78. Cadwell 79. Cairo 80. Calhoun 81. Camak 82. Camilla 83. Canon 84. Canton 85. Carl 86. Carlton 87. Carnesville 88. Carrollton 89. Cartersville 90. Cave Spring 91. Cecil 92. Cedartown 93. Centerville 94. Centralhatchee 95. Chamblee 96. Chatsworth 97. Chauncey 98. Chester 99. Chickamauga 100. Clarkesville 101. Clarkston 102. Claxton 103. Clayton 104. Clermont 105. Cleveland 106. Climax 107. Cobbtown 108. Cochran 109. Cohutta 110. Colbert 111. Coleman 112. College Park 113. Collins 114. Colquitt 115. Comer 116. Commerce 117. Concord 118. Conyers 119. Coolidge 120. Cordele 121. Corinth 122. Cornelia 123. Covington 124. Crawford 125. Crawfordville 126. Culloden 127. Cumming 128. Cusseta 129. Cuthbert 130. Dacula 131. Dahlonega 132. Daisy 133. Dallas 134. Dalton 135. Damascus 136. Danielsville 137. Danville 138. Darien 139. Dasher 140. Davisboro 141. Dawson 142. Dawsonville 143. Dearing 144. Decatur

1998 Estimated population
1,681 10,156
1,926 474
2,894 483
9,068 8,439
201 5,247
855 5,187
335 308 555 16,867 13,470 970 444 7,599 3,599 338 7,503 4,544 332 1,097 2,336 1,160 5,911 2,558 1,717 449 1,907 290 342 4,654 609 404 133 19,990 546 2,012 1,002 4,834 227 7,573 725 10,599 172 3,286 10,056 797 569 280 5,132 1,163 3,673 3,785 3,616 156 2,763 23,127 286 351 481 1,797 705 412 5,612 519 597 17,414

Responded Group to survey

F

Y

C

Y

F

Y

H

Y

E

Y

H

Y

D

Y

D

Y

H

Y

D

Y

G

Y

D

Y

H

Y

H

Y

G

Y

C

Y

C

Y

G

Y

H

Y

D

Y

E

Y

H

Y

D

Y

E

Y

H

Y

F

Y

F

Y

F

Y

D

Y

E

Y

F

Y

H

Y

F

Y

H

Y

H

Y

E

Y

G

N

H

Y

H

Y

C

Y

G

Y

F

Y

F

Y

E

Y

H

Y

D

Y

G

Y

C

Y

H

N

E

Y

C

Y

G

Y

G

Y

H

Y

D

Y

F

Y

E

Y

E

Y

E

Y

H

Y

E

Y

C

Y

H

Y

H

Y

H

Y

F

Y

G

Y

H

Y

D

Y

G

Y

G

Y

C

Y

70

1998 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
145. Deepstep 146. Demorest 147. Denton 148. Desoto 149. Dexter 150. Dillard 151. Doerun 152. Donalsonville 153. Dooling 154. Doraville 155. Douglas 156. Douglasville 157. Dublin 158. Dudley 159. Duluth 160. Dupont 161. East Dublin 162. East Ellijay 163. East Point 164. Eastman 165. Eatonton 166. Edgehill 167. Edison 168. Elberton 169. Ellaville 170. Ellenton 171. Ellijay 172. Emerson 173. Enigma 174. Ephesus 175. Eton 176. Euharlee 177. Fairburn 178. Fairmount 179. Fargo 180. Fayetteville 181. Fitzgerald 182. Flemington 183. Flovilla 184. Flowery Branch 185. Folkston 186. Forest Park 187. Forsyth 188. Fort Gaines 189. Fort Valley 190. Franklin 191. Franklin Springs 192. Ft. Oglethorpe 193. Funston 194. Gainesville 195. Garden City 196. Garfield 197. Gay 198. Geneva 199. Georgetown 200. Gibson 201. Gillsville 202. Girard 203. Glennville 204. Glenwood 205. Good Hope 206. Gordon 207. Graham 208. Grantville 209. Gray 210. Grayson 211. Greensboro 212. Greenville 213. Griffin 214. Grovetown 215. Gumbranch 216. Guyton

1998 Estimated population
111 1,181
360 271 507 191 994 2,964 157 8,377 10,973 16,073 17,193 439 17,722 181 2,709 336 33,670 4,907 7,047
21 1,110 4,701 1,891
261 1,102 1,274
711 371 362 2,142 4,077 738 458 9,347 8,972 307 705 1,321 2,217 16,999 4,037 1,271 8,171 848 772 6,415 301 19,900 7,439 258 127 196 950 700 134 220 3,928 839 199 2,561 308 1,226 2,110 573 2,699 1,055 21,052 5,279 336 867

Responded Group to survey

H

Y

F

Y

H

Y

H

Y

G

Y

H

Y

G

Y

E

Y

H

Y

D

Y

C

Y

C

Y

C

Y

H

Y

C

Y

H

Y

E

Y

H

Y

B

Y

E

Y

D

Y

H

Y

F

Y

E

Y

F

Y

H

Y

F

Y

F

Y

G

Y

H

Y

H

Y

F

Y

E

Y

G

Y

H

Y

D

Y

D

Y

H

Y

G

Y

F

Y

F

Y

C

Y

E

Y

F

Y

D

Y

G

Y

G

Y

D

Y

H

Y

C

Y

D

Y

H

Y

H

Y

H

Y

G

Y

G

Y

H

Y

H

Y

E

Y

G

Y

H

Y

E

Y

H

Y

F

Y

F

Y

G

Y

E

Y

F

Y

C

Y

D

Y

H

Y

G

Y

Municipality
217. Hagan 218. Hahira 219. Hamilton 220. Hampton 221. Hapeville 222. Haralson 223. Harlem 224. Harrison 225. Hartwell 226. Hawkinsville 227. Hazlehurst 228. Helen 229. Helena 230. Hephzibah 231. Hiawassee 232. Higgston 233. Hiltonia 234. Hinesville 235. Hiram 236. Hoboken 237. Hogansville 238. Holly Springs 239. Homeland 240. Homer 241. Homerville 242. Hoschton 243. Hull 244. Ideal 245. Ila 246. Iron City 247. Irwinton 248. Ivey 249. Jackson 250. Jacksonville 251. Jakin 252. Jasper 253. Jefferson 254. Jeffersonville 255. Jenkinsburg 256. Jersey 257. Jesup 258. Jonesboro 259. Junction City 260. Kennesaw 261. Keysville 262. Kingsland 263. Kingston 264. Kite 265. LaFayette 266. LaGrange 267. Lake City 268. Lake Park 269. Lakeland 270. Lavonia 271. Lawrenceville 272. Leary 273. Leesburg 274. Lenox 275. Leslie 276. Lexington 277. Lilburn 278. Lilly 279. Lincolnton 280. Lithia Springs 281. Lithonia 282. Locust Grove 283. Loganville 284. Lone Oak 285. Lookout Mountain 286. Louisville 287. Lovejoy 288. Ludowici

1998 Estimated population
981 1,435
410 5,007 5,258
159 2,445
412 4,841 3,503 4,228
324 1,316 3,336
693 314 397 26,435 2,495 535 2,821 3,097 1,180 906 2,668 774 169 566 283 532 669 1,212 4,321 134 135 2,349 3,283 1,541 216 156 9,584 3,582 198 15,655 355 11,584 782 280 6,777 25,111 2,782 524 2,618 1,937 20,008 724 1,972 815 435 287 11,239 210 1,572 3,000 2,712 3,220 5,120 168 1,610 2,471 771 1,712

Responded Group to survey

G

Y

F

Y

H

Y

D

Y

D

Y

H

Y

F

Y

H

Y

E

Y

E

Y

E

Y

H

Y

F

Y

E

Y

G

Y

H

Y

H

Y

B

Y

F

Y

G

Y

E

Y

E

Y

F

Y

G

Y

E

Y

G

Y

H

Y

G

Y

H

Y

G

Y

G

Y

F

Y

E

Y

H

Y

H

Y

F

Y

E

Y

F

Y

H

Y

H

N

D

Y

E

Y

H

Y

C

Y

H

Y

C

Y

G

Y

H

Y

D

Y

B

Y

E

Y

G

Y

E

Y

F

Y

C

Y

G

Y

F

Y

G

Y

H

Y

H

Y

C

Y

H

Y

F

Y

E

Y

E

Y

E

Y

D

Y

H

Y

F

Y

F

Y

G

Y

F

Y

71

1998 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
289. Lula 290. Lumber City 291. Lumpkin 292. Luthersville 293. Lyerly 294. Lyons 295. Macon 296. Madison 297. Manassas 298. Manchester 299. Mansfield 300. Marietta 301. Marshallville 302. Martin 303. Maxeys 304. Maysville 305. McCaysville 306. McDonough 307. McIntyre 308. McRae 309. Meansville 310. Meigs 311. Menlo 312. Metter 313. Midville 314. Midway 315. Milan 316. Milledgeville 317. Millen 318. Milner 319. Mineral Bluff 320. Mitchell 321. Molena 322. Monroe 323. Montezuma 324. Monticello 325. Montrose 326. Moreland 327. Morgan 328. Morganton 329. Morrow 330. Morven 331. Moultrie 332. Mount Airy 333. Mount Vernon 334. Mountain City 335. Mountain Park 336. Mt. Zion 337. Nahunta 338. Nashville 339. Nelson 340. Newborn 341. Newington 342. Newnan 343. Newton 344. Nicholls 345. Nicholson 346. Norcross 347. Norman Park 348. North High Shoals 349. Norwood 350. Nunez 351. Oak Park 352. Oakwood 353. Ochlocknee 354. Ocilla 355. Oconee 356. Odum 357. Offerman 358. Oglethorpe 359. Oliver 360. Omega

1998 Estimated population
1,167 1,494 1,153
788 485 4,694 114,336 3,843 126 3,900 505 51,362 1,473 274 196 1,006 1,225 4,185 589 2,955 225 1,299 520 4,300 587 967 1,129 17,917 3,765 374 138 187 425 10,444 4,299 2,323 127 419 225 353 5,133 583 15,635 575 2,003 821 578 949 1,237 5,311 650 450 329 14,027 728 1,215 675 6,612 824 310 244 141 284 1,688 691 3,259 237 436 NA 1,270 249 881

Responded Group to survey

F

Y

F

Y

F

Y

G

Y

H

Y

E

Y

A

Y

E

Y

H

Y

E

Y

G

Y

A

Y

F

Y

H

Y

H

N

F

Y

F

Y

E

Y

G

Y

E

Y

H

Y

F

Y

G

Y

E

Y

G

Y

G

Y

F

Y

C

Y

E

Y

H

Y

H

N

H

Y

H

Y

C

Y

E

Y

F

Y

H

Y

H

Y

H

Y

H

Y

D

Y

G

Y

C

Y

G

Y

F

Y

G

Y

G

Y

G

Y

F

Y

D

Y

G

Y

H

N

H

Y

C

Y

G

Y

F

Y

G

Y

D

Y

G

Y

H

N

H

Y

H

Y

H

Y

F

Y

G

Y

E

Y

H

Y

H

Y

H

Y

F

Y

H

Y

G

Y

Municipality
361. Orchard Hill 362. Oxford 363. Palmetto 364. Parrott 365. Patterson 366. Pavo 367. Payne City 368. Peachtree City 369. Pearson 370. Pelham 371. 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. Ray City 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. Rochelle 412. Rockmart 413. Rocky Ford 414. Rome 415. Roopville 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

1998 Estimated population
291 1,953 2,749
170 668 788 303 31,086 1,946 3,729 1,676 374 9,910 807 414 789 618 352 680 258 5,434 3,884 653 1,146 960 10,836 372 287 5,034 184 667 104 158 237 2,653 765 384 480 205 1,227 488 802 1,731 6,020
76 3,887 1,920 10,202
81 1,012 1,594 3,354
200 30,899
235 3,519 57,102 2,850
679 335 6,580 156 1,251 351 131,674 252 922 1,545 211
94 332 1,132

Responded Group to survey

H

Y

F

Y

E

Y

H

Y

G

Y

G

N

H

Y

B

Y

F

Y

E

Y

F

Y

H

Y

D

Y

G

Y

H

Y

G

Y

G

Y

H

Y

G

Y

H

Y

D

Y

E

Y

G

Y

F

Y

G

Y

C

Y

H

Y

H

Y

D

Y

H

N

G

Y

H

Y

H

Y

H

Y

E

Y

G

Y

H

Y

H

N

H

N

F

Y

H

Y

G

Y

F

Y

D

Y

H

Y

E

Y

F

Y

C

Y

H

Y

F

Y

F

Y

E

Y

H

Y

B

Y

H

Y

E

Y

A

Y

E

Y

G

Y

H

Y

D

Y

H

Y

F

Y

H

Y

A

Y

H

Y

G

Y

F

Y

H

Y

H

Y

H

Y

F

Y

72

1998 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
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. Stillmore 449. Stockbridge 450. Stone Mountain 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 471. 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

1998 Estimated population
432 319 176 1,120 35,899 15,703 2,988 2,775 1,316 1,625 1,747 13,823 332 21,314 1,799 665 6,052 7,168 9,390 158 5,139 245 202 245 6,872 7,054 439 2,825 6,377 1,105
86 3,084
140 228 130 320 2,243 1,487 8,885 17,451 6,594 2,792 13,867 288 661 8,614 540 2,235 1,623 1,088 196

Responded Group to survey

H

N

H

Y

H

Y

F

Y

B

Y

C

Y

E

Y

E

Y

F

Y

F

Y

F

Y

C

Y

H

Y

C

Y

F

Y

G

Y

D

Y

D

Y

D

Y

H

Y

D

Y

H

Y

H

Y

H

Y

D

Y

D

Y

H

Y

E

Y

D

Y

F

Y

H

Y

E

Y

H

Y

H

Y

H

Y

H

Y

F

Y

F

Y

D

Y

C

Y

D

Y

E

Y

C

Y

H

Y

G

Y

D

Y

G

Y

F

Y

F

Y

F

Y

H

Y

Municipality
484. Twin City 485. Ty Ty 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. Villa Rica 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 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

1998 Estimated population
1,472 608
2,932 3,734 1,648 10,284 1,732
570 41,390
398 132 11,726 107 2,680 6,995 537 2,468 880 1,038 2,433 383 46,698 2,160 527 4,247 2,086 950 15,466 5,743 3,338
69 620 584 368 656 1,400 314 8,943 1,052 1,489 1,339 494 7,474 535 148 2,363 2,342 420 565 1,152

Responded Group to survey

F

Y

G

Y

E

Y

E

Y

F

Y

C

Y

F

Y

G

Y

B

Y

H

Y

H

Y

C

Y

H

N

E

Y

D

Y

G

Y

F

Y

G

Y

F

Y

F

Y

H

Y

B

Y

F

Y

G

Y

E

Y

F

Y

G

Y

C

Y

D

Y

E

Y

H

Y

G

Y

G

Y

H

Y

G

Y

F

Y

H

Y

D

Y

F

Y

F

Y

F

Y

H

Y

D

Y

G

Y

H

Y

F

Y

F

Y

H

Y

G

Y

F

Y

Population data are estimates for 1998 obtained from the Bureau of the Census, Department of Commerce.

73