Georgia local government finance: 1999 municipal government fiscal planning guide

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GEORG][A LOCAL GOVERNMENT FINANCE
1999
Municipal Governments Fiscal Planning Guide

Georgia Department of Community Affairs
August 2000 '

1999 Fiscal Planning Guide

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GEORGIA LOCAL
GOVERNMENT FINANCES
1999 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 I (800) 651-7954 (TDD)

The Fiscal Planning Guide provides data collected from municipal governments in Georgia through the 1999 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 aUJ~oliti~s. The survey has
be~n 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 I, 1998 and June 30, 1999. 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

I

Using this Guide

2

Group Population Ranges

3

Municipal Population Group Ranges

3

T Total. all Municipalities

T-1

A Population 50,000 and Above.. A - I

B 25,000 - 49.999

B-1

C 10,000 - 24,999

C-I

D 5,000 - 9,999

D- I

E 2,500 - 4,999

E-I

F 1,000 - 2,499

F- I

G 500 - 999

G- I

H Less than 500

H- I

Appendix A. Glossary

67

Appendix B. Data Categories

68

Appendix C. Index to Municipalities

70

~-----------------~~------~-

1999 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 lillie 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 lU which thcy 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 teller 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 1999 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

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

2

1999 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.
The "Fine Print"
There may be questions on the definition or use of a particular term. Most local governments will begin using the new Uniform Chart of Accounts for Local Governments in their fiscal year ending in 2001. Conversion to the uniform chart will provide greater uniformity in local government financial reporting. However, since 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
Municipal Population Group Ranges

the structure of local finances employed by the Department of Community Affairs. It shows 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 0 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 69 104 92 167 533

Number reporting
6 8 37 49 69 103 89 158 519

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.

3

1999 Municipal Fiscal Planning Guide

Municipal Group -
Number Reporting =
Population Range =
1998 Estimated Population =

T
522 All Groups 2,520,035

T FY 1999

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

3,792,904

785.66

Property Taxes Real and personal property taxes All other property taxes

840,164 735,425 104,739

174.03 152.34 21.70

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

760,994 645,633
1,181 114,179

157.63 133.74
0.24 23.65

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

685,644 116,501 175,247 126,307 258,614
8,975

142.02 24.13 36.30 26.16 53.57
1.86

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

227,153
369,750 157,616
0 77,341 134,793

47.05
76.59 32.65 0.00 16.02 27.92

Service Charges and Other Revenues Service charge revenues Other revenues

909,200 307,196 602,004

188.33 63.63 124.70

T-1

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category
Purpose
Total General Operating
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court
Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DRR health grants
Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
T-2

T FY 1999

Average amount ($)

Per capita amount ($)

3,063,117
585,053 82,240 0 0
387,274 51,133 49,507 14,899
1,249,288 0
792,696 0
63,099 393,493

634.49
121.19 17.04 0.00 0.00 80.22 10.59 10.25 3.09
258.78 0.00
164.20 0.00
13.07 ~
81.51

62,380 0 0 0 0 0
62,380

12.92 0.00 0.00 0.00 0.00 0.00 12.92

19,092

3.95

115

0.02

0

0.00

3,550

0.74

13,835

2.87

1,592

0.33

0

0.00

191,078 579
45
161,423 29,032

39.58 0.12 0.01 33.44 6.01

,-------------------_._~-----

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category (Cont.)
Purpose Highways, streets and drainage
Highways and streets Drainage
Leisure services Parks and recreation Libraries
Education (non-school board)
Community Development Building inspection and regulation Community development
Other General Operating

T FY 1999

Average amount ($)

Per capita amount ($)

324.919 314.221
10,698

67.30 65.09 2.22

219,552 205,540
14.013

45.48 42.58
2.90

60.177

12.46

132,456 43,951 88,505

27.44 9.10 18.33

219,124

45.39

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
I Education - general govt. (Const.) 2 Garbage and trash disposal (Const.) 3 Jail (Const.) 4 Other expenditures (Const.) 5 Education - general govt. (Land) 6 Highways and streets (Const.) 7 Parks and recreation (Const.) 8 General administration (Const.) 9 Community development (Const.) 10 Public welfare and social services (Const.) 11 General government buildings (Const.) 12 Drainage (Const.) 13 Police department (Land) 14 Highways and streets (Land) 15 Other expenditures (Land)

233,419
248,827
5,104,328 48,211 920,434
1,333,912 448,447 420,738 510,078 260,130 361,359 445,800 206,218 388,526 93,599 97,931 244,796

48.35
51.54
502.59 129.60 103.15 46.58 44.16 34.01 32.22 29.38 26.83 22.74 21.73 21.07 11.07 10.41
9.91

T-3

1999 Municipal Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

4,390.806 13,002,635
587,088 1,482,318
370,720

346.41 258.16 94.15 99.67 141.99

628,205 2,214,478
167,464 759,106 222,884

82.15 104.05 31.75 74.41 82.24

9,677,374 11,363,221 1,570,912 1,278,593
240,028

1,249.22 524.13 307.70 117.02 112.68

528,218 780,422
68,012 65,187 11,766

68.84 36.45 12.95
6.68 4.20

T FY 1999
Number reporting
29 10 89 100 52
257 58 236 187
~
71
259 56 229 171 53
258 58 231 176 67

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
922,380 5,328,766 3,848,200

Per capita amount ($)
141.61 336.42 795.45

Number reporting
274 80 519

T-4

- - - - - - - - - - - - - - - - - - - - ~--- -~---. ... -~----.--.-- -._-

1999 Municipal Fiscal Planning Guide

T FY 1999

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

Purpose
I MUlti-purpose 2 Solid waste system 3 All other 4 Education 5 Highways, streets and drainage 6 Parks and recreation facilities 7 Water/sewer system 8 Parks and recreation facilites 9 Law enforcement and corrections 10 Industrial revenue bonds II Gas utility system 12 Public buildings 13 All other 14 Water/sewer system 15 Jails

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

Average amount ($)
54,759,115 27,888,378 14,254,280 7,654,338 6,490,000 6,017,000 5,201,885 4,500,900 4,415,000 4,334,167 3,351,735 2,864,645 2,509,847
1,633,349 1,454,901

Number reporting
8 4 12 12 2 5 251 7 1 3 4 15 50 204 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 amount ($)

Number reporting

---- Expenditures

Average amount ($)

Number reporting

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

1,630,535

438

12,437,335

48

2,753,068

81

27,342,619

14

1,170,648

74

1,292,544

47

2,050,752

440

10,456,119

48

2,243,643

81

17,642,071

15

1,665,409

74

1,451,296

48

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
344,333 2,071,093 2,415,426

As% oCcurrent operations
11.2% 67.6% 78.9%

T- 5

1999 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues I Electric supply system 2 Airport 3 Gas supply system 4 Water and sewer system 5 Real and personal property taxes 6 Local option sales tax 7 Solid waste system 8 Other enterprise funds 9 Garbage and trash collection charges 10 Special purpose sales tax II Franchise payments taxes 12 All additional revenues 13 Fines, forfeits and court fees 14 Federal intergovernmental revenues 15 Insurance premiums taxes 16 State intergovernmental revenues 17 Hotel/motel tax 18 MARTA sales tax 19 Business licenses and occupational taxes 20 Interest earnings on investments 21 Alcoholic beverage taxes 22 Other local intergovernmental revenues 23 Other service charges 24 Motor vehicle taxes 25 Public utilities taxes 26 Building permits 27 Ambulance charges 28 Parks and recreation charges 29 Fire service subscription fees 30 Rents and royalties 3 I Other excise and special use taxes 32 Receipts from sale of materials 33 Alcoholic beverage taxes 34 Other licenses, permits and fees 35 Landfill fees 36 Intangible taxes (regular and recording) 37 FIFA, penalties, interest and cost 38 Tax collection fees 39 Cemetery fees 40 Parking facilities and meters 41 Special assessments 42 Receipts from sale of real property 43 Mobile home taxes 44 Railroad equipment tax 45 Fee collections of county officers 46 Hospital charges 47 State DHR health grants
T-6

T FY 1999

Per capita amount ($)
3,658.48 1,204.91 569.58 362.95 337.40 160.09 155.15
89.23 75.39 71.86 71.20 55.Q7 45.75 45.15 39.16 36.60 34.92 33.79 30.84 29.90 27.12 25.05 19.86 19.38 14.64 11.75 11.28 10.04 9.13 8.89 8.89 7.95 6.53 6.43 4.01 3.85 3.40 2.28 2.00 1.97 1.74 1.44 1.23 0.59 0.10 0.00 0.00 0.00

Percent of total revenues
100.0% 32.9% 15.6% 9.9% 9.2% 4.4% 4.2% 2.4% 2.1% 2.0% 1.9% 1.5% 1.3% 1.2% 1.1% 1.0% 1.0% 0.9% 0.8% 0.8% 0.7% 0.7% 0.5% 0.5% 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% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1999 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures Electric supply system 2 Water and sewer system 3 Airport 4 Debt service costs 5 Gas supply system 6 Education (general government) 7 Police department 8 Solid waste system 9 Construction (non-utility) 10 Fire department II Other enterprise funds 12 General administration 13 Highways and streets 14 Other general expenditures 15 Garbage and trash collection 16 Parks and recreation 17 Purchase of equipment and land 18 Garbage and trash disposal 19 Community development 20 County/municipal hospital 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 Drainage 29 Ambulance service 30 Libraries 3 1 Legal fees 32 Public health 33 Parking facilities and meters 34 Natural resources

Per capita amount ($)
3,832.20 1,012.98 423.13 389.83 354.52 295.79 189.56 168.40 126.95 102.19 92.91
85.02 80.29 66.45 62.75 56.77 48.54 44.41 25.57 25.06 24.28 21.47 21.26 17.95 16.67 14.64 14.09 12.06 9.50 9.29 7.89 6.39 3.53 1.74 0.29

T FY 1999
Percent of total
expenditures
100.0% 26.4% 11.0% 10.2% 9.3%' 7.7% 4.9% 4.4% 3.3% 2.7% 2.4% 2.2% 2.1% 1.7% 1.6% 1.5% 1.3% 1.2% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0%

T -7

1999 Municipal Fiscal Planning Guide

Municipal Group -

A

Number Reporting =

6

= Population Range 50,000 and Above

1998 Estimated Population =

835,838

A FY 1999

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

148,242,174

1,064.15

Property Taxes Real and personal property taxes All other property taxes

30,994,367 27,809,121
3,185,247

222.49 199.63 22.87

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

27,459,146 25,862,972
0 1,596,174

197.11 185.66
0.00 11.46

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

24,680,389 3,481,983 5,311,597 7,199,498 8,351.548 335.762

177.17 25.00 38.13 51.68 59.95 2.41

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

10,208,655
15,909,806 5,926,890
0 2.159,646 7.823.270

73.28
114.21 42.55
0.00 15.50 56.16

Service Charges and Other Revenues Service charge revenues Other revenues

38,989,811 12,266.738 26.723.073

279.89 88.06 191.83

A -1

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category
Purpose
Total General Operating
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court
Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants
Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
A -2

A FY 1999

Average amount ($)

Per capita amount ($)

118,833,821
19,533,018 3,215,751
0
a
12,773,048 2,279,702 1,200,042
64,476
49,880,595
a
28,107,221
a
4,539,204 17,234,170

853.04
140.22 23.08
0.00 0.00 91.69 16.36 8.61 0.46
358.06 ~ 0.00
201.77 0.00 32.58
123.71

3,901,098
0
0
a a
0
3,901,098

28.00 0.00 0.00 0.00 0.00 0.00 28.00

761,666

5.47

a

0.00

0

0.00

76,005

0.55

685,661

4.92

a

0.00

0

0.00

5,439,810 15,264 44
5,306,942 117,561

39.05 0.11 0.00 38.10 0.84

1999 Municipal Fiscal Planning Guide

A FY 1999

Table 2. General Operating Expenditures by Category (Cont.)
Purpose
Highways, streets and drainage Highways and streets Drainage

Average amount ($)
10,259,078 9,702,737
556,341

. Per capita
amount ($)
i~'
r 73.64 )'
69.65 3.99

Leisure services Parks and recreation Libraries
Education (non-school board)

9,263,491 9,263,491
0
0

66.50 66.50 0.00
0.00

Community Development Building inspection and regulation Community development
Other General Operating

5,~02,017
1,673,976 4,228,041
13,893,050

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

Purpose

Average amount ($)

42.37 12.02 30.35

.
e~; f:

~

I:

99.73 lii

f

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Other expenditures (Const.) 2 Highways and streets (Const.) 3 Community development (Const.) 4 Drainage (Const.) 5 General administration (Const.) 6 Parks and recreation (Const.) 7 Highways and streets (Land) 8 Other expenditures (Land) 9 General administration (Land) 10 Police department (Land) 11 Garbage and trash collection (Land) 12 Parks and recreation (Land) 13 Fire department (Land) 14 Fire department (Const.) 15 Drainage (Land) 16 Police department (Const.) 17 General government buildings (Const.) 18 Community development (Land)

A- 3

5,250,326
7,587,462
5,068,666 2,057,716 1,738,719 1,729,071 1,429,425
973,468 1,212,268 1,275,672
886,722 766,970 731,680 499,821 427,179 257,406 70,248 92,766
83,650 70,118

37.69
54.47
54.08 21.95 17.54 17.44 17.25 12.01
8.70 7.82 6.37 5.51 4.28 3.59 3.07 2.68 1.23 0.97 0.73 0.46

, - - - - - - - - - - - - - - - - - - - - - - - - ----------------~==~------

1999 Municipal Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

21,290,000 102,305,000
3,022,259 29,243,415
o

161.69 253.34
22.95 160.82
0.00

13,295,000 19,311,667
749,811 24,414,049
o

84.74 138.63
7.17 156.75
0.00

329,483,00 I 73,012,715 17,293,132 26,573,898
o

2,100.02 524.12 165.31 170.62 0.00

18,159,466 5,819,520
798,163 1,948,271
o

115.74 41.77
7.63 11.73 0.00

A FY 1999
Number reporting
I I I 4
o
5 6 2 5
o
5 6 2 5
o
5 6 2 4
o

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
39,889,928 65,172,000 156,681,066
A -4

Per capita amount ($)
240.16 429.73 1,124.72

Number reporting
4 5 6

1999 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Average

Number

amount ($) reporting

Multi-purpose 2 Water/sewer system 3 Solid waste system 4 All other 5 Water/sewer system 6 All other 7 Parks and recreation facilities 8 Public buildings 9 Education 10 Industrial revenue bonds 11 Parks and recreation facilites 12 Highways, streets and drainage

G.O.

181,727,500

2

revenue bond

150,873,750

4

revenue bond

51,230,000

2

lease pool

36,166,634

3

other long-term

32,917,014

1

revenue bond

27,000,000

2

revenue bond

17,840,000

1

G.O.

15,102,500

2

G.O.

14,035,000

2

revenue bond

8,802,500

1

lease pool

6,819,437

2

G.O.

6,490,000

2

A FY 1999

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

Revenues .-

Expenditures _-

Type of fund

Average amount ($)

Number reporting

Average amount ($)

Number reporting

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

51,597,872

5

78,492,721

5

72,380,360

2

61,527,227

2

9,139,663

1

8,387,648

1

189,594,138

2

129,903,947

2

7,749,541

4

13,701,718

4

5,265,646

4

5,990,758

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
7,353,040 92,442,586 99,795,626

As% of current operations
6.2% 77.8% 84.0%

A -5

1999 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues I Electric supply system 2 Airport 3 Water and sewer system 4 Real and personal property taxes 5 Local option sales tax 6 Gas supply system 7 Garbage and trash collection charges 8 All additional revenues 9 Solid waste system 10 Franchise payments taxes II Other enterprise funds 12 Federal intergovernmental revenues 13 Hotel/motel tax 14 Business licenses and occupational taxes 15 Special purpose sales tax 16 Fines, forfeits and court fees 17 State intergovernmental revenues 18 Interest earnings on investments 19 Insurance premiums taxes 20 Other service charges 21 Alcoholic beverage taxes 22 Motor vehicle taxes 23 Public utilities taxes 24 Rents and royalties 25 Other local intergovernmental revenues 26 Building permits 27 Alcoholic beverage taxes 28 Other excise and special use taxes 29 Parks and recreation charges 30 Other licenses, permits and fees 31 Intangible taxes (regular and recording) 32 FIFA, penalties, interest and cost 33 Cemetery fees 34 Receipts from sale of real property 35 Parking facilities and meters 36 Special assessments 37 Receipts from sale of materials 38 Fire service subscription fees 39 Mobile home taxes 40 Railroad equipment tax 41 Landfill fees 42 Ambulance charges 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees
A -6

A FY 1999

Per capita amount ($)
3,647.01 1,122.99 731.80 357.57 199.63 185.66 117.86 101.19 91.33
81.43 64.35 56.18 56.16 51.68 48.26 45.78 43.61 42.55 41.66 38.13 25.68 25.00 18.74 16.09 15.96 15.50 12.89 8.97 6.77 5.99 5.21 4.08 2.87 1.56 0.90 0.73 0.73 0.64 0.48 0.33 0.08 0.01 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 30.8% 20.1% 9.8% 5.5% 5.1% 3.2% 2.8% 2.5% 2.2% 1.8% 1.5% 1.5% 1.4% 1.3% 1.3% 1.2% 1.2% 1.1% 1.0% 0.7% 0.7% 0.5% 0.4% 0.4% 0.4% 0.4% 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% 0.0% 0.0% 0.0% 0.0% 0.0%

1999 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures Electric supply system 2 Debt service costs 3 Water and sewer system 4 Airport 5 Police department 6 Solid waste system 7 Fire department 8 Construction (non-utility) 9 Gas supply system 10 Other general expenditures 11 General administration 12 Highways and streets 13 Parks and recreation 14 Other enterprise funds 15 Garbage and trash collection 16 Jail 17 Purchase of equipment and land 18 Community development 19 General insurance 20 Municipal court 21 Financial administration 22 Public welfare and social services 23 General government buildings 24 Drainage 25 Garbage and trash disposal 26 Building inspection and regulation 27 Legal fees 28 Public health 29 Parking facilities and meters 30 Natural resources

Per capita amount ($)
3,985.25 954.60 562.18 543.95 501.41 201.77 143.98 123.71 121.43 108.16 99.73 91.69 69.65 66.50 63.92 62.16 35.92 30.59 30.35 29.60 28.00 23.08 22.48 16.36 15.95 13.73 12.02 7.53 3.99 0.80 0.00

A FY 1999
Percent of total
expenditures r
100.0% 24.0% 14.1% 13.6% 12.6% 5.1% 3.6% 3.1% 3.0% 2.7% 2.5% 2.3% 1.7% 1.7% 1.6% 1.6% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.0% 0.0%

A -7

1999 Municipal Fiscal Planning Guide

Municipal Group-
= Number Reporting
= Population Range
= 1998 Estimated Population

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

B FY 1999

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

20,740,613

611.84

Property Taxes Real and personal property taxes All other property taxes

5,337,309 4,451,367
885,942

157.45 131.31 26.14

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

4,731,231 3,650,836
0 1,080,395

139.57 107.70
0.00 31.87

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

3,915,092 567,055
1,212,096 334,028
1,660,199 141,714

115.49 16.73 35.76 9.85 48.98 4.18

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

1,010,964
2,186,859 920,020 0 921,245 345,595

29.82
64.51 27.14 0.00 27.18 10.19

Service Charges and Other Revenues Service charge revenues Other revenues

3,559,159 1,082,059 2,477,100

104.99 31.92 73.07

B-1

1999 Municipal Fiscal Planning Guide

B FY 1999

Table 2. General Operating Expenditures by Category (Cont.)
Purpose
Highways, streets and drainage Highways and streets Drainage
Leisure services Parks and recreation Libraries
Education (non-school board)

Average amount ($)
1,717,037 1,700,063
16,974
1,480,047 1,258,575
221,472
0

Per capita amount ($) ~
\.
50.65 ~ 50.15
0.50
43.66 37.13 6.53
0.00

Community Development Building inspection and regulation Community development
Other General Operating

926,060 227,279 698,781
536,609

27.32 6.70
20.61
15.83 "

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
I General government buildings (Const.) 2 Highways and streets (Const.) 3 Parks and recreation (Const.) 4 Fire department (Const.) 5 Drainage (Const.) 6 Public welfare and social services (Const.) 7 Community development (Const.) 8 Police department (Land) 9 Other expenditures (Const.) 10 Other expenditures (Land) II Fire department (Land) 12 General administration (Land) 13 General government buildings (Land) 14 Highways and streets (Land) 15 Parks and recreation (Land) 16 Garbage and trash collection (Land) 17 Police department (Const.) 18 Financial administration (Land)
B-3

1,269,753
3,367,167
2,326,763 1,871,359 1,203,582
858,765 719,030 469,824 418,649 371,826 323,683 211,471 230,235 186,925 170,145 137,129 101,154 67,103 64,623 63,156

37.46
99.33
69.98 53.41 36.61 23.81 19.89 16.78 14.95 10.97 9.48 7.55 6.79 5.51 4.79 4.00 2.98
1.94 1.79 1.65

1999 Municipal Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

6,944,147 2,816,550
686,019 979,563 4,990,000

238.23 90.88 24.50 27.21 161.49

2,880,224 636,438 334,798 336,145
4,990,000

83.97 19.96 9.82 9.92 161.49

22,825,803 10,725,367 4,205,146
1,572,861 0

665.47 336.38 116.73
46.40 0.00

1,163,217 686,556 146,959 79,764 125,521

33.91 21.53
4.31 2.37 4.06

B FY 1999
Number reporting
3 2 2 5 I
7 3 5 8 I
7 3 4 8 0
7 3 5 7 1

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

Category
Sinking funds Bond funds General/other funds

B -4

Average amount ($)
2,148,832 1,518,129 15,992,127

Per capita amount ($)
62.65 43.18 471.77

Number reporting
7 3 8

-

. _ - ~-~,-

-~--

---- -

-------~===~----

1999 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Average

Number

amount ($) reporting

MUlti-purpose 2 Water/sewer system 3 All other 4 Gas utility system 5 Solid waste system 6 Public buildings 7 Parks and recreation faci1ites 8 Education 9 Water/sewer system 10 Parks and recreation facilities 11 Law enforcement and corrections 12 Solid waste system

G.O.

17,563,000

I

revenue bond

16,076,615

7

revenue bond

11,922,931

2

revenue bond

8,159,941

I

revenue bond

8,013,510

I

G.O.

5,565,000

I

G.O.

4,510,000

1

G.O.

4,470,000

1

other long-term

4,153,908

4

revenue bond

3,612,500

2

lease pool

1,629,103

2

lease pool

1,071,818

3

B FY 1999
.
~

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

. Revenues

Expenditures

Type of fund

Average amount ($)

Number reporting

Average amount ($) .

Number reporting

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

9,118,254

7

26,616,134

2

12,948,672

2

o

o

3,511,484

5

1,195,513

4

8,470,296

7

24,159,259

2

10,580,277

2

o

o

5,217,810

5

1,346,858

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
3,344,421 11,347,949 14,692,370

As% of current operations
18.7% 63.4% 82.1%

B-5

1999 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues I Electric supply system 2 Gas supply system 3 Water and sewer system 4 Local option sales tax 5 Real and personal property taxes 6 Solid waste system 7 Special purpose sales tax 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Fines, forfeits and court fees II Other local intergovernmental revenues 12 Insurance premiums taxes 13 Other enterprise funds 14 State intergovernmental revenues 15' Business licenses and occupational taxes 16 Alcoholic beverage taxes 17 Federal intergovernmental revenues 18 Motor vehicle taxes 19 Interest earnings on investments 20 Hotel/motel tax 21 Other excise and special use taxes 22 Receipts from sale of materials 23 Other service charges 24 All additional revenues 25 Parks and recreation. charges 26 Public utilities taxes 27 Building permits 28 Rents and royalties 29 Alcoholic beverage taxes 30 Intangible taxes (regular and recording) 31 Ambulance charges 32 Other licenses, permits and fees 33 Cemetery fees 34 FIFA, penalties, interest and cost 35 Receipts from sale of real property 36 Mobile home taxes 37 Parking facilities and meters 38 Special assessments 39 Airport 40 Fee colIections of county officers 41 Fire service subscription fees 42 Hospital charges 43 Landfill fees 44 MARTA sales tax 45 Railroad equipment tax 46 State DHR health grants 47 Tax colIection fees
B -6

B FY 1999

Per capita amount ($)
2,481.86 905.60 360.64 265.84 154.87 131.31 98.77 87.55 77.58 48.98 40.19 36.96 35.76 33.19 27.14 18.30 16.73 15.44 14.02 13.77 11.63 11.58 11.46 9.58 7.49 7.40 6.68 6.67 4.22 4.07 4.03 3.98 3.55 2.81 2.49 0.68 0.55 0.34 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
~
100.0% 36.5% 14.5% 10.7% 6.2% 5.3% 4.0% 3.5% 3.1% 2.0% 1.6% 1.5% 1.4% 1.3% l.l% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1999 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures I Electric supply system 2 Gas supply system 3 Water and sewer system 4 Debt service costs 5 Solid waste system 6 Police department 7 Construction (non-utility) 8 Fire department 9 General administration 10 Garbage and trash collection II Highways and streets 12 Purchase of equipment and land 13 Other enterprise funds 14 Parks and recreation 15 Community development 16 Other general expenditures 17 Financial administration 18 Building inspection and regulation 19 Legal fees 20 General insurance 21 General government buildings 22 Jail 23 Municipal court 24 Libraries 25 Public health 26 Ambulance service . 27 Public welfare and social services 28 Drainage 29 Parking facilities and meters

Per capita amount ($)
2,507.69 822.01 294.68 246.95 179.28 146.76 143.72 127.61 92.60 80.36 64.44 50.15 43.31 37.39 37.13 23.28 20.09 17.55 13.19 12.34 11.68 10.72 8.27 7.81 7.46 3.16 2.55
1.72 1.20 0.31

B FY 1999
Percent of total
expenditures
100.0% 32.8% 11.8% 9.8% 7.1% 5.9% 5.7% 5.1% 3.7% 3.2% 2.6% 2.0% 1.7% 1.5% 1.5% 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% 0.0% 0.0%

B -7

1999 Municipal Fiscal Planning Guide

Municipal Group -
Number Reporting =
Population Range =
1998 Estimated Population =

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

C FY 1999

C -I

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category
Purpose
Total General Operating
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court
Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants
Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
C -2

C FY 1999

Average amount ($)

Per capita amount ($)

9.336.119
1.666.671 332.998 0 0 928.513 168.149 180.152 56.859
3.681.155 0
2,428.555 0
63.312 1.189.288

609.67
108.84 21.75 0.00 0.00 60.63 10.98 11.76
3.71
240.39 0.00
158.59 0.00 4.13
77.66

120.058

7.84

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

120.058

7.84

78.028

5.10

0

0.00

0

0.00

12.507

0.82

53.803

3.51

11,718

0.77

0

0.00

618,484 455 189
497,597 120,242

40.39 0.03 0.01
32.49 7.85

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category (Cont.)
Purpose Highways, streets and drainage
Highways and streets Drainage
Leisure services Parks and recreation Libraries
Education (non-school board)
Community Development Building inspection and regulation Community development
Other General Operating

C FY 1999

Average amount ($)
1,061,315 1,041,927
19,387

Per capita amount ($)
69.31 68.04
1.27

671,447 612,160
59,287

43.85 39.98
3.87

734,509

47.97

329,945 173,746 156,199

21.55 11.35 10.20

374,508

24.46

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
I Education - general govt. (Const.) 2 Parks and recreation (Const.) 3 General administration (Const.) 4 Education - general govt. (Land) 5 Other expenditures (Const.) 6 Highways and streets (Const.) 7 Community development (Const.) 8 Other expenditures (Land) 9 Police department (Land) to Highways and streets (Land) II Parks and recreation (Land) 12 General government buildings (Land) 13 General administration (Land) 14 Drainage (Const.) 15 Fire department (Land) 16 Community development (Land) 17 General government buildings (Const.) 18 Drainage (Land)

C- 3

899,776
739,876
5,104,328 1,911,130
651,949 448,447 750,831 626,331 318,439 244,577 195,007 185,055 165,212 157,828 132,662 139,429 105,954 90,771 111,239 81,364

58.76
48.32
502.59 104.37 48.28 44.16 41.39 36.08 20.31 15.57 12.51 11.99 10.56
9.02 8.55 8.43 6.85 5.93 5.93 5.50

1999 Municipal Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

9,786,061 15,000,000
1,460,092 391,054
1,616,675

567.81 648.59 92.89 25.44 129.06

2,030,433 456,180 753,939 288,740
1,781,500

132.53 28.95 48.53 18.90 125.74

13,391,297 10,419,479 4,244,234
1,137,429 665,381

864.66 678.81 281.60 75.40 45.83

776,126 487,164 185,986
49,188 56,193

51.53 30.92 12.04
3.21 3.97

C FY 1999

Number reporting

5 1 11 20 2

25

14

~

21 26

i

~l

3

28 13 20 27 2

26 14 20 25 3

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

Category
Sinking funds Bond funds GeneraVother funds

Average amount ($)
1,365,722 4,793,976 13,031,585
C-4

Per capita amount ($)
91.34 279.66 850.99

Number reporting
21 13 37

1999 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Average

Number

amount ($) reporting

1 Multi-purpose 2 All other 3 Water/sewer system 4 Parks and recreation facilites 5 Education 6 Law enforcement and corrections 7 Parks and recreation facilities 8 Water/sewer system 9 Education 10 Jails II Multi-purpose 12 Public buildings

G.O.

27,132,500

2

revenue bond

18,623,737

5

revenue bond

10,657,408

26

G.O.

9,310,650

2

G.O.

8,827,842

6

G.O.

4,415,000

1

revenue bond

4,235,000

I

other long-term

4,158,146

18

other long-term

2,885,000

1

lease pool

1,454,901

I

other long-term

838,000

I

lease pool

821,686

5

C FY 1999

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

-_ Revenues

Expenditures

Type of fund

Average amount ($)

Number reporting

Average amount ($)

Number reporting

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

5,112,628

28

5,765,907

29

20,610,026

10

15,585,635

10

5,551,955

15

4,111,499

15

422.181

7

563,670

7

1.619.216

16

1,874,590

16

2,107,060

14

2,189,245

15

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
1,526,138 5,504,433 7,030,571

As% of current operations
16.3% 59.0% 75.3%

C -5

r----------------------------,------------------=======--

1999 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues I Electric supply system 2 Gas supply system 3 Water and sewer system 4 Real and personal property taxes 5 Other enterprise funds 6 Local option sales tax 7 Solid waste system 8 Special purpose sales tax 9 Garbage and trash collection charges 10 Franchise payments taxes II Fines, forfeits and court fees 12 All additional revenues 13 Insurance premiums taxes 14 MARTA sales tax IS Interest earnings on investments 16 Business licenses and occupational taxes 17 Alcoholic beverage taxes 18 Airport 19 Landfill fees 20 HoteVmoteltax 21 Other service charges 22 Ambulance charges 23 State intergovernmental revenues 24 Motor vehicle taxes 25 Other local intergovernmental revenues 26 Building permits 27 Receipts from sale of materials 28 Parks and recreation charges 29 Federal intergovernmental revenues 30 Fire service subscription fees 31 Public utilities taxes 32 Special assessments 33 Other excise and special use taxes 34 Alcoholic beverage taxes 35 Other licenses, permits and fees 36 Intangible taxes (regular and recording) 37 Rents and royalties 38 Parking facilities and meters 39 Tax collection fees 40 FIFA, penalties, interest and cost 41 Cemetery fees 42 Receipts from sale of real property 43 Mobile home taxes 44 Railroad equipment tax 45 Fee collections of county officers 46 Hospital charges 47 State DHR health grants
C -6

C FY 1999

Per capita amount ($)
3,389.60 1,381.05 378.46 341.95 180.03 145.75 144.27 108.00
86.47 62.74 50.76 42.34 41.94 36.17 30.84 29.26 26.85 26.25 24.92 24.77 21.40 20.86 19.04 16.04 16.03 15.57 14.56 14.34 13.43 11.14 9.65 9.27 9.23 8.93 5.48 3.84 3.69 3.45 2.87 2.29 2.21 1.99 1.09 0.32 0.06 0.00 0.00 0.00

Percent of total revenues
100.0% 40.7% 11.2% 10.1% 5.3% 4.3% 4.3% 3.2% 2.6% 1.9% 1.5% 1.2% 1.2% 1.1% 0.9% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 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%

1999 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures I Electric supply system 2 Water and sewer system 3 Debt service costs 4 Gas supply. system 5 Education (general government) 6 Police department 7 Other enterprise funds 8 Solid waste system 9 Fire department 10 Construction (non-utility) II Highways and streets 12 General administration 13 Garbage and trash collection 14 Parks and recreation 15 Purchase of equipment and land 16 Other general expenditures 17 Airport 18 Financial administration 19 Ambulance service 20 Garbage and trash disposal 21 General insurance 22 General government buildings 23 Community development 24 Public welfare and social services 25 Building inspection and regulation 26 Municipal court 27 Libraries 28 Jail 29 Drainage 30 Legal fees 31 Public health 32 Parking facilities and meters 33 Natural resources

Per capita amount ($)
3,408.64 1,044.37 385.02 307.94 280.27 228.38 158.59 152.13 125.03 103.68
90.59 68.04 60.63 56:35 47.48 47.13 39.00 33.27 25.52 25.51 22.52 17.16 14.94 13.34 13.17 11.92 9.41 7.71 6.74 4.49 4.35 2.68 0.79 0.50

C FY 1999

Percent of

total

,

expenditures y.<

100.0%

f,

30.6%

11.3%

9.0%

8.2%

6.7%

4.7%

4.5%

3.7%

3.0%

2.7%

2.0%

1.8%

1.7%

1.4%

1.4%

1.1%

1.0%

0.7%

0.7%

0.7%

0.5%

0.4%

0.4%

0.4%

0.3%

0.3%

0.2%

0.2%

0.1%

0.1%

0.1%

0.0%

0.0%

C -7

1999 Municipal Fiscal Planning Guide

Municipal Group.
= Number Reporting = Population Range
= 1998 Estimated Population

D
49 5,000 - 9,999
333,344

D FY 1999

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

4,052,068

595.63

Property Taxes Real and personal property taxes All other property taxes

839,483 717,367 122; 116

123.40 105.45
17.95

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

789,556 664,496
0 125,059

116.06 97.68
0.00 t'
18.38

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

899,751 174,895 228,021 105,235 384,380
7,221

132.26 25.71 33.52 15.47 56.50
1.06

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues

245,495
308,353 125,390
0 131,328 51,636
969,430 432,825 536,605

36.09
45.33 18.43 0.00 19.30 7.59
142.50 63.62 78.88

D -1

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category
Purpose
Total General Operating
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court
Health and' Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants
Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
D -2

Average amount ($)
3,493,925
687,818 57,325 0 0
501,925 38,322 63,760 26,486
1,391,349 0
993,223 0
17,515 380,611

D FY 1999

Per capita amount ($)
i
513.59
101.11 8.43 0.00
~ 0.00
73.78 5.63 9.37 3.89 ci
204.52 0.00
146.00 I~( 0.00 fF~ 2.57 55.95 M

31,359

4.61

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

31.359

4.61

10,540

1.55

0

0.00

0

0.00

5,686

0.84

4,854

0.71

0

0.00

0

0.00

370.022 0
181 292,441
77,401

54.39 0.00 0.03 42.99 11.38

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category (Cont.)
Purpose Highways, streets and drainage
Highways and streets Drainage
Leisure services Parks and recreation Libraries
Education (non-school board)
Community Development Building inspection and regulation Community development
Other General Operating

D FY 1999

Average amount ($)
427,393 406,049
21,345

Per capita amount ($)
62.82 59.69
3.14

248,278 228,632
19,646

36.50 33.61 2.89

16,686

2.45

130,214 68,146 62,068
180,265

19.14

10.02

9.12 26.50

~;~
.<

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

Purpose

Average amount ($)

Per capita ;;
amount ($)

Total Equipment, Land and Structures
Total Construction
1 Other expenditures (Const.) 2 Building inspection and regulation (Const.) 3 Jail (Const.) 4 Police department (Const.) 5 Highways and streets (Const.) 6 General administration (Const.) 7 Drainage (Const.) 8 Community development (Const.) 9 Other expenditures (Land) 10 Parks and recreation (Const.) 11 Fire department (Land) 12 Police department (Land) 13 Parks and recreation (Land) 14 Highways and streets (Land) 15 General government buildings (Const.) 16 General administration (Land) 17 Garbage and trash collection (Land) 18 Community development (Land)

D- 3

370,098
317,534
803,658 644,323 920,434 452,235 302,381 261,199 225,391 190,865 103,858 99,018 103,450
89,794 86,466 85,794 73,810 59,686 58,123 55,802

54.40
46.68
124.02 122.80 103.15 60.27 47.51 43.51 34.03 25.36 15.34
15.04 14.79 13.21 12.59 12.49 10.07 8.70 8.19 8.01

1999 Municipal Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

2,963,333 4,630,000 1,229,069
585,741 454,000

338.09 721.75 180.67
86.18 88.34

303,549 433,733 253,814 179,830 162,877

45.33 63.50 34.46 25.71 28.88

3,229,101 2,447,243 3,827,569
981,904 365,517

471.79 365.77 521.87 138.25 62.88

159,189 99,240 155,575 35,595 24,738

23.45 14.30 21.14 5.07 4.26

D FY 1999

Number reporting
3 1 12 26 1

36

6

32

?

34

4

34 6 30 31 3

36 7 31 32 3

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
569,078 1,321,619 4,135,964
D -4

Per capita amount ($)
83.37 177.75 609.27

Number reporting
33 13 48

1999 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Average

Number

amount ($) reporting

Gas utility system 2 AlI other 3 Water/sewer system 4 Water/sewer system 5 Multi-purpose 6 Multi-purpose 7 Water/sewer system 8 Parks and recreation facilites 9 Public buildings 10 Parks and recreation facilites 11 Parks and recreation facilities 12 Solid waste system

revenue bond

4,860,000

I

G.O.

4,130,000

1

other long-term

3,847,891

27

revenue bond

3,324,659

31

other long-term

3,053,849

2

G.O.

2,715,000

1

G.O.

2,670,000

2

lease pool

1,859,357

3

lease pool

1,825,728

7

G.O.

1,210,000

1

other long-term

1,112,744

2

revenue bond

1,080,000

1

D FY 1999

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

2,898,103

41

8,272,934

15

2,629,757

19

163,017

4

532,731

12

568,839

7

2,710,525

41

7,418,722

15

2,377,760

19

166,307

5

537,334

12

727,876

7

Table 8. Average Personnel Expenditures Cor Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
555,629 2,170,373 2,726,002

As% of current operations
15.9% 62.1% 78.0%

D -5

1999 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues Electric supply system 2 Water and sewer system 3 Gas supply system 4 Local option sales tax 5 Real and personal property taxes 6 Other enterprise funds 7 Solid waste system 8 Special purpose sales tax 9 Franchise payments taxes 10 Garbage and trash collection charges II Fines, forfeits and court fees 12 Insurance premiums taxes 13 Other local intergovernmental revenues 14 Alcoholic beverage taxes 15 Hotel/motel tax 16 Business licenses and occupational taxes 17 Airport 18 State intergovernmental revenues 19 Parks and recreation charges 20 Fire service subscription fees 21 Interest earnings on investments 22 Public utilities taxes 23 Federal intergovernmental revenues 24 Ambulance charges 25 Building permits 26 All additional revenues 27 Landfill fees 28 Motor vehicle taxes 29 Other service charges 30 Receipts from sale of materials 31 Other excise and special use taxes 32 Alcoholic beverage taxes 33 Rents and royalties 34 Special assessments 35 Intangible taxes (regular and recording) 36 Other licenses, permits and fees 37 Cemetery fees 38 Receipts from sale of real property 39 FIFA, penalties, interest and cost 40 Tax collection fees 41 Mobile home taxes 42 Parking facilities and meters 43 Railroad equipment tax 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
D -6

Per capita amount ($)
2,974.02 1,181.65 431.85 376.03 135.42 116.01
79.41 72.57 67.74 56.50 55.67 46.82 33.52 28.41 25.71 23.06 21.97 19.85 19.85 18.07 17.58 16.54 13.84 13.71 12.76 1l.51 11.49 11.25 10.87 9.44 7.91 6.15 4.55 3.14 2.60 2.21 2.03 1.81 1.80 1.05 0.85 0.58 0.22 0.07 0.00 0.00 0.00 0.00

D FY 1999
~~ Percent of
total revenues
100.0% 39.7% 14.5% 12.6% 4.6% 3.9% 2.7% 2.4% 2.3% 1.9% 1.9% 1.6% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1999 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures I Electric supply system 2 Water and sewer system 3 Gas supply system 4 Debt service costs 5 Police department 6 Other enterprise funds 7 Fire department 8 General administration 9 Solid waste system 10 Construction (non-utility) 11 Highways and streets 12 Garbage and trash collection 13 Education (general government) 14 Purchase of equipment and land 15 Parks and recreation 16 Other general expenditures 17 Garbage and trash disposal 18 Airport 19 Financial administration 20 Community development 21 Building inspection and regulation 22 General insurance 23 Drainage 24 General government buildings 25 Municipal court 26 Jail 27 Libraries 28 Legal fees 29 Public health 30 Public welfare and social services 31 Natural resources

Per capita amount ($)
3,005.47 1,059.64 403.90 340.00 169.59 152.72 101.61 74.70 73.78
73.19 72.91 61.90 58.47 56.42 52.72 41.12 38.93 29.08 20.98 16.63 16.11 14.71 14.11 13.06 10.10 '-9.45
8.27 6.06 5.61 . 4.34 4.21 1.17

D FY 1999

~.
Percent of

total

expenditures :

100.0%

t

35.3%

13.4%

11.3%

5.6%

5.1%

3.4%

2.5%

2.5%

2.4%

2.4%

2.1%

1.9%

1.9%

1.8%

1.4%

1.3%

1.0%

,

0.7%

.i

0.6%

0.5%

0.5%

0.5%

0.4%

0.3%

0.3%

0.3%

0.2%

0.2%

0.1%

0.1%

0.0%

D -7

1999 Municipal Fiscal Planning Guide

Municipal Group -
Number Reporting =
Population Range = = 1998 Estimated Population

E
69 2,500 4,999
243,587

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)
2,058,050

E FY 1999
.
'
Per capita amount ($)
582.98

Property Taxes Real and personal property taxes All other property taxes

418,467 353,981
64,486

118.54 100.27
18.27

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

502,085 418,602
0 83,482

142.22 118.58
0.00 23.65

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

415,724 86,845 128,007 29,933 170,256 683

117.76 24.60 36.26
8.48 48.23
0.19

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues

82,133
233,607 102,997
0 51,781 78,830
406,034 162,919 243,116

23.27
66.17 29.18
0.00 14.67 22.33
115.02 46.15 68.87

E -1

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category
Purpose
Total General Operating
Administration Financial administration Tax commissioner TaX assessor/appraiser General administration General government buildings General insurance Legal fees
Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court
Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants
Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
E -2

E FY 1999

Average amount ($)
1,751,790
390,857 34,847 0 0
283,798 15,720 43,291 13,201

Per capita

amount ($)

fi;
l~

i'

496.22 'J

110.72 9.87 0.00 0.00 80.39 4.45 12.26 3.74

689,061 0
523,441 0
11,420 154,201

195.19 0.00
148.27 0.00 3.23
43.68

11,088

3.14

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

11,088

3.14

13,364

3.79

0

0.00

0

0.00

3,970

1.12

6,620

1.88

2,774

0.79

0

0.00

159,301 2,661 0
96,271 60,369

45.12 0.75 0.00
27.27 17.10

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category (Cont.)
Purpose Highways, streets and drainage
Highways and streets Drainage
Leisure services Parks and recreation Libraries
Education (non-school board)
Community Development Building inspection and regulation Community development
Other General Operating

E FY 1999

Average amount ($)
261,936 261,638
298
91,149 70,024 21,124
33,126
60,032 14,102 45,930
41,876

Per capita amount ($)
74.20 74.11 0.08
25.82 19.84 5.98
9.38
17.01 3.99 13.01
~i 11.86 I'

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Public welfare and social services (Const.) 2 Community development (Const.) 3 Drainage (Const.) 4 General administration (Const.) 5 Municipal court (Const.) 6 Other expenditures (Const.) 7 General government buildings (Const.) 8 Community development (Land) 9 Parks and recreation (Land) 10 Highways and streets (Const.) 11 Parks and recreation (Const.) 12 Highways and streets (Land) 13 Drainage (Land) 14 Fire department (Land) 15 Police department (Land) 16 Other expenditures (Land) 17 General administration (Land) 18 Libraries (Const.)
E- 3

177,908
117,013
397,752 414,197 342,198 219,435 166,454 136,088 93,799 95,863 76,520 59,113 51,684 56,213 42,240 55,456 46,358 42,043 31,507 20,076

50.40
33.15
142.46 100.95 80.42 57.01 38.52 35.97 30.21 23.75 21.87 17.08 16.40 16.20 15.92 15.54 13.18 10.87
8.98 6.94

1999 Municipal Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

2,336,400 1,200,000
404,058 130,349 400,765

584.25 358.64 113.07 35.91 110.54

197,561 157,934 106,640 54,024 184,432

55.70 41.47 30.06 15.26 50.25

2,391,592 1,379,102 1,254,437
237,368 345,632

662.81 382.51 355.86 68.31 96.17

120,270 63,064 59,529 12,655 13,096

33.67 16.56 16.84 3.61 3.57

E FY 1999
Number reporting
"
5 2 19 16 11
50 4 48 39 15
48 5 48 32 8
51 4 48 38 15

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
349,008 748,317 1,808,512
E -4

Per capita amount ($)
96.90 214.76 512.29

Number reporting
50 15 69

1999 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Average

Number

amount ($) reporting

1 Water/sewer system 2 Education 3 Public buildings 4 Water/sewer system 5 Parks and recreation facilites 6 Public buildings 7 Multi-purpose 8 All purposes 9 Electric utility system 10 All other I I All other 12 Industrial revenue bonds

revenue bond

2,376,696

48

G.O.

2,015,000

2

G.O.

1,400,000

1

other long-term

1,326,662

44

G.O.

1,000,000

1

lease pool

481,853

2

other long-term

400,4.12

2

short-term

345,632

8

revenue bond

340,000

1

G.O.

325,000.

1

lease pool

258,000

8

revenue bond

200,000

1

E FY 1999

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

Revenues

Expenditures

Type of fund

Average amount ($)

Number reporting

Average amount ($)

Number reporting

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

1,076,329

63

5,478,088

11

1,614,007

24

o

o

257,592

18

175,101

5

1,275,226

63

5,030,786

11

1,338,317

24

o

a

257,491

18

328,880

5

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
219,999 1,027,454 1,247,453

As % of current operations
12.6% 58.7% 71.2%

E-5

1999 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Local option sales tax 5 Parking facilities and meters 6 Real and personal property taxes 7 Solid waste system 8 Special purpose sales tax 9 Garbage and trash collection charges 10 Federal intergovernmental revenues 11 Franchise payments taxes 12 Other enterprise funds 13 Fines, forfeits and court fees 14 Insurance premiums taxes 15 State intergovernmental revenues 16 Alcoholic beverage taxes 17 Receipts from sale of materials 18 Landfill fees 19 Other local intergovernmental revenues 20 Hotel/motel tax 21 Business licenses and occupational taxes 22 Interest earnings on investments 23 Motor vehicle taxes 24 Ambulance charges 25 Fire service subscription fees 26 Public utilities taxes 27 Special assessments 28 All additional revenues 29 Parks and recreation charges 30 Other service charges 31 Tax collection fees 32 Rents and royalties 33 Building permits 34 Alcoholic beverage taxes 35 Other excise and special use taxes 36 Cemetery fees 37 Other licenses, permits and fees 38 Receipts from sale of real property 39 Intangible taxes (regular and recording) 40 FIFA, penalties, interest and cost 41 Mobile home taxes 42 Railroad equipment tax 43 Airport 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
E -6

E FY 1999

Per capita amount ($)
3,237.91 1,412.71 460.83 302.73 128.88 119.82 117.32
69.53 56.41 55.79 48.91 48.23 47.72 41.40 36.71 36.00 26.08 22.02 21.64 19.96 17.46 15.40 12.80 12.19 12.15 11.97 11.68 11.00 9.34 8.85 7.30 6.39 5.47 5.41 3.80 3.54 2.23 2.20 1.90 1.71 1.44 0.89 0.12 0.00 0.00 0.00 0.00 0.00

Percent of total revenues \'
100.0% 43.6% 14.2% 9.3% 4.0% 3.7% 3.6% 2.1% 1.7% 1.7% 1.5% 1.5% 1.5% 1.3% 1.1% 1.1% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1999 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures I Electric supply system 2 Gas supply system 3 Water and sewer system 4 Debt service costs 5 Police department 6 Education (general government) 7 Other enterprise funds 8 Construction (non-utility) 9 General administration 10 Highways and streets II Solid waste system 12 Purchase of equipment and land 13 Garbage and trash collection 14 Fire department 15 Community development 16 Garbage and trash disposal 17 Ambulance service 18 Parking facilities and meters 19 Parks and recreation 20 Other general expenditures 21 General insurance 22 Financial administration 23 Libraries 24 General government buildings 25 Building inspection and regulation 26 Jail 27 Public welfare and social services 28 Legal fees 29 Municipal court 30 Public health 31 Drainage

Per capita amount ($)
3,273.85 1,297.35 382.11 358.67 171.56 152.52
96.27 89.63 85.83 80.39 77.39 69.50 49.10 48.74 47.43 35.01 34.82 29.03 28.04 24.17 21.49 18.16 17.88 9.55 9.45 8.13 7.93 6.49 5.38 5.27 4.23 2.33

E FY 1999
Percent of total
expenditures
100.0% 39.6% 11.7% 11.0% 5.2% 4.7% 2.9% 2.7% 2.6% 2.5% 2.4% 2.1% 1.5% 1.5% 1.4% 1.1% 1.1% 0.9% 0.9% 0.7% 0.7% 0.6% 0.5% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1%

E -7

1999 Municipal Fiscal Planning Guide

Municipal Group -
= Number Reporting = Population Range
1998 Estimated Population =

F
103 1,000 - 2,499
162,564

F FY 1999

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)
867,953

Per capita amount ($)
549.93

Property Taxes Real and personal property taxes All other property taxes

158,756 134,505 24,250

100.59 85.22 15.37

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

200,180 164,409
0 35,770

126.83 104.17
0.00 22.66

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

165,318 38,057 55,927
3,991 66,702
640

104.75 24.11 35.44
2.53 42.26 0.41

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues

24,123
154,790 89,870
0 11,909 53,010
164,787 64,378 100,409

15.28
98.07 56.94
0.00 7.55 33.59
104.41 40.79 63.62

F -1

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category
Purpose
Total General Operating
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court
Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants
Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
F-2

F FY 1999

Average amount ($)

Per capita amount ($)

620,438
168,420 10,857
a a
127,218 7,352 16,281 6,711

393.11
106.71 6.88 0.00 0.00
80.60 4.66 10.32 4.25

219,734
a
195,181
a
1,903
22,649

139.22 0.00 ",
~ 123.67 0.00 1.21 14.35

2,875

1.82

a

0.00

a

0.00

a

0.00

a

0.00

a

0.00

2,875

1.82

4,466

2.83

583

0.37

a

0.00

121

0.08

3,345

2.12

417

0.26

a

0.00

65,393
a
34 49,735 15,624

41.43 0.00 0.02
31.51 9.90

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category (Cont.)
Purpose Highways, streets and drainage
Highways and streets Drainage
Leisure services Parks and recreation Libraries
Education (non-school board)
Community Development Building inspection and regulation Community development
Other General Operating

F FY 1999

Average amount ($)
110,348 107,870
2,478

Per capita amount ($)
:!:
69.92 68.35
1.57

24,121 19,186 4,935

15.28 12.16 3.13

9,466

6.00

9,446 1,776 7,671
6,168

5.99 1.13 4.86
IiI''
3.91

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

Purpose

Average amount ($)

Per capita ea amount ($)

Total Equipment, Land and Structures
Total Construction
I Community development (Const.) 2 General government buildings (Const.) 3 Drainage (Const.) 4 General administration (Land) 5 General administration (Const.) 6 Fire department (Const.) 7 Other expenditures (Const.) 8 Community development (Land) 9 Fire department (Land) 10 Parks and recreation (Const.) II Drainage (Land) 12 Parks and recreation (Land) 13 Highways and streets (Const.) 14 Highways and streets (Land) IS Police department (Land) 16 Garbage and trash collection (Land) 17 Other expenditures (Land) 18 Police department (Const.)
F- 3

103,893
43,199
216,326 140,731 99,621 88,459 67,248 56,067 77,938 33,905 40,607 35,244 35,105 26,153 24,270 24,794
17,050 18,078 15,490 13,164

65.83
27.37
129.58 101.82 76.10 54.82 41.23 34.27 33.36 25.41 23.13 22.11 19.64 14.76 14.25 14.22 10.35
9.77 9.41 6.66

1999 Municipal Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

1,742,198 0
342,259 42,163
285,156

1,031.50 0.00
224.98 26.69 181.25

30,835 25,776 99,618 27,079 80,291

19.50 14.74 60.25 17.33 54.41

1,093,548 577,180 571,102 93,862 322,204

693.89 319.38 350.87 59.10 213.18

61,268 26,581 21,239
5,704 8,426

39.04 15.20 13.06 3.66 5.45

F FY 1999

Number
reporting f
8 0 22 20 15

67

7 ~}

12

f!..

58

41

18

69 II 55 39 17

66 12 56 37 18

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
134,320 338,344 674,886
F-4

Per capita amount ($)
85.27 195.31 427.61

Number reporting
74 13 103

1999 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Average

Number

amount ($) reporting

Industrial revenue bonds 2 Parks and recreation facilites 3 Education 4 Water/sewer system 5 Water/sewer system 6 All purposes 7 Gas utility system 8 Water/sewer system 9 Public buildings 10 Public buildings 11 Fire protection 12 Water/sewer system

revenue bond

4,000,000

1

G.O.

2,800,000

1

G.O.

2,315,000

1

revenue bond

1,046,486

68

other long-term

624,059

49

short-term

322,204

17

revenue bond

212,000

1

G.O.

200,833

5

lease pool

140,726

6

G.O.

139,400

1

lease pool

80,661

9

lease pool

78,697

11

F FY 1999

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

479,527

93

1,695,599

4

968,179

16

1,050

1

92,505

8

39,822

6

688,741

93

1,647,770

4

805,358

16

45,947

1

111,716

8

57,233

6

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
68,009 357,159 425,168

As% of current operations
11.0% 57.6% 68.5%

F-5

1999 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues I Electric supply system 2 Gas supply system 3 Water and sewer system 4 Local option sales tax 5 Real and personal property taxes 6 Special purpose sales tax 7 Federal intergovernmental revenues 8 State intergovernmental revenues 9 Solid waste system 10 Garbage and trash collection charges II Franchise payments taxes 12 Fines, forfeits and court fees 13 Insurance premiums taxes 14 Alcoholic beverage taxes 15 Fire service subscription fees 16 Other enterprise funds 17 Other local intergovernmental revenues 18 Public utilities taxes 19 Hotel/motel tax 20 Interest earnings on investments 21 Receipts from sale of materials 22 Motor vehicle taxes 23 Business licenses and occupational taxes 24 An additional revenues 25 Other service charges 26 Parks and recreation charges 27 Other excise and special use taxes 28 Rents and royalties 29 Alcoholic beverage taxes 30 Building permits 31 Receipts from sale of real property 32 Special assessments 33 Intangible taxes (regular and recording) 34, Cemetery fees 35 Mobile home taxes 36 Other licenses, permits and fees 37 FIFA, penalties, interest and cost 38 Railroad equipment tax 39 Tax collection fees 40 Airport 41 Ambulance charges 42 Fee collections of county officers 43 Hospital charges 44 Landfill fees 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants
F -6

F FY 1999

Per capita amount ($)
2,604.69 797.65 602.15 301.56 111.62 96.59 90.20 74.73 73.19 58.50 48.67 43.67 38.70 35.73 28.18 23.09 21.08 19.26 16.79 14.92 14.22 13.40 10.98 10.44 8.98 8.44 6.38 5.78 5.19 4.82 3.4 3.25 2.62 2.29 2.10 1.60 1.38 1.33 0.60 0.56 0.42 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues

100.0%

30.6%

23.1%

11.6%

4.3%

3.7%

3.5%

2.9%

2.8%

2.2%

1.9%

1.7%

1.5%

1.4%

1.1%

0.9%

0.8%

I:

0.7%

0.6%

0.6%

~.

0.5%

0.5%

0.4%

0.4%

0.3%

0.3%

0.2%

0.2%

0.2%

0.2%

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%

0.0%

0.0%

1999 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures I Electric supply system 2 Gas supply system 3 Water and sewer system 4 Education (general government) 5 Debt service costs 6 Police department 7 Purchase of equipment and land 8 General administration 9 Construction (non-utility) 10 Highways and streets II Solid waste system 12 Garbage and trash collection 13 Other enterprise funds 14 Garbage and trash disposal 15 County/municipal hospital 16 Community development 17 Airport 18 Fire department 19 Public welfare and social services 20 Parks and recreation 21 Drainage 22 General insurance 23 Ambulance service 24 Other general expenditures 25 Financial administration 26 General government buildings 27 Legal fees 28 Libraries 29 Building inspection and regulation 30 Jail 31 Municipal court 32 Natural resources 33 Public health

Per capita amount ($)
2.907.89 775.15 500.88 433.12 178.80 156.90 126.95 93.05 81.11 80.55 73.27 70.65 45.73 30.30 25.77 24.28 19.03 18.59 18.42 18.32 18.24 18.18 15.11 14.43 14.13 13.15 12.43 7.56 6.58 5.00 3.93 3.77 3.06
1.46

F FY 1999
Percent of total
expenditures
100.0% 26.7% 17.2% 14.9% 6.1% 5.4% 4.4% 3.2% 2.8% 2.8% 2.5% 2.4% 1.6% 1.0% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1%

F -7

1999 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 1998 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

G
89 500999
63,155

G FY 1999

Average amount ($)

Per capita amount ($)

367,909

518.47

37,782 30,449
7,333
88,162 69,003
0 19,159

53.24 42.91 10.33
~
~. 124.24
97.24 y 0.00
27.00

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

73,063 12,485 24,790 6,224 29,556
8

102.96 17.59 34.93 8.77 41.65 0.01

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

8,095
91,625 63,093
0 6,923 21,609

11.41
129.12 88.91
0.00 9.76 30.45

Service Charges and Other Revenues Service charge revenues Other revenues

69,183 19,054 50,129

97.50 26.85 70.64

G -1

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category
Purpose
Total General Operating
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court
Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants
Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
G -2

G FY 1999

Average amount ($)
243,153
83,907 3,679 0 0
66,925 2,451 8,280 2,573
73,460 0
66,179 0
243 7,038

Per capita amount ($)
s
342.66
118.24 5.18 0.00 0.00
94.31 3.45 11.67 3.63
103.52 0.00
~ 93.26
0.00
" 0.34
9.92

2,735

3.85

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

2,735

3.85

382

0.54

0

0.00

0

0.00

24

0.03

307

0.43

51

0.07

0

0.00

19,611 0
37 16,545 3,030

27.64 0.00 0.05 23.32 4.27

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category (Cont.)
Purpose Highways, streets and drainage
Highways and streets Drainage
Leisure services Parks and recreation Libraries
Education (non-school board)
Community Development Building inspection and regulation Community development
Other General Operating

G FY 1999

Average amount ($)
31,805 31,741
63
6,106 5,326
780

Per capita amount ($)
44.82 44.73 0.09
8.60 7.50 1.10

1,650

2.33

21,843 225
21,618

30.78 0.32 30.46

1,654

2.33

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
I General administration (Const.) 2 Highways and streets (Const.) 3 Other expenditures (Land) 4 Garbage and trash disposal (Land) 5 Parks and recreation (Const.) 6 General government buildings (Const.) 7 Parks and recreation (Land) 8 Highways and streets (Land) 9 Police department (Land) 10 Fire department (Land) 11 General administration (Land) 12 Police department (Const.) 13 General government buildings (Land) 14 Garbage and trash collection (Land) 15 Financial administration (Land)

19,696
12,220
83,365 59,579 82,408 55,984 25,083 19,768 20,915 15,667 14,308 10,843 8,534 6,637 2,359
1,495 1,500

27.76
17.22
100.12 87.49 85.22 60.72 45.94 28.37 28.18 21.70 19.04 15.22 11.76 10.70 3.45
1.98 1.58

G-3

, - - - - - - - - - - - - - - - - - - - - - . -...~~---~-_.~.

1999 Municipal Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

588,000 9,416
75,482 47,917 173,741

751.60 14.49
106.18 63.20 234.44

31,267 7,024 31,509 11,591
34,512

42.84 10.28 44.19 15.52 46.01

538,990 60,985
289,883 33,444 154,565

738.54 89.29
415.75 44.88 201.78

26,938 2,905 14,762 2,032 3,811

36.91 4.25 20.55 2.72 5.02

G FY 1999
Number reporting
3 2 11 7 10
31 4 36 23 13
31 4 35 20 11
31 4 35 23 13

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
53,472 21,526 279,372
G -4

Per capita amount ($)
73.78 27.95 395.72

Number reporting
43 7 87

1999 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Average

Number

amount ($) reporting

Water/sewer system 2 Water/sewer system 3 Multi-purpose 4 All purposes 5 Fire protection 6 Water/sewer system 7 Fire protection 8 Highways, streets and drainage 9 Solid waste system 10 Highways, streets and drainage II All other 12 Water/sewer system

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

538,990

31

297,952

32

194,653

2

154,565

11

81,758

2

78,667

3

60,647

5

27,425

I

22,100

3

21,496

2

19,205

2

18,925

6

G FY 1999

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 amount ($)

Number reporting

-_.- Expenditures --_.

Average

Number

amount ($)

reporting

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

136,897

78

547,480

3

147,356

2

o

o

49,018

3

55,949

5

236,308

78

443,281

3

119,515

2

o

o

48,637

3

74,182

5

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
14,488 109,142 123,630

As% of current operations
6.0% 44.9% 50.8%

G -5

1999 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues I Electric supply system 2 Hotel/motel tax 3 Water and sewer system 4 Gas supply system 5 Federal intergovernmental revenues 6 State intergovernmental revenues 7 Local option sales tax 8 Special purpose sales tax 9 Fines, forfeits and court fees 10 Other enterprise funds II Solid waste system 12 Real and personal property taxes 13 Franchise payments taxes 14 Garbage and trash collection charges 15 Insurance premiums taxes 16 Other local intergovernmental revenues 17 Alcoholic beverage taxes 18 Receipts from sale of materials 19 Fire service subscription fees 20 Public utilities taxes 21 Interest earnings on investments 22 Business licenses and occupational taxes 23 Motor vehicle taxes 24 Parks and recreation charges 25 Special assessments 26 Parking facilities and meters 27 All additional revenues 28 Rents and royalties 29 Alcoholic beverage taxes 30 Landfill fees 31 Receipts from sale of real property 32 Building permits 33 Other service charges 34 Cemetery fees 35 FlFA, penalties, interest and cost 36 Intangible taxes (regular and recording) 37 Mobile home taxes 38 Railroad equipment tax 39 Tax collection fees 40 Other licenses, permits and fees 41 Other excise and special use taxes 42 Airport 43 Ambulance charges 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
G -6

G FY 1999

Per capita amount ($)
2.425.77 775.10 218.95 193.75 188.56 145.92 122.84 109.39 94.38 68.47 68.13 63.25 55.99 43.13 37.82 35.82 34.44 28.59 20.33 19.50 16.33 11.90 9.72 8.55 7.55 7.14 6.72 6.10 4.03 3.65 3.27 3.03 2.53 2.15 2.08
1.88 1.56 1.53 0.51 0.50 0.49 0.21 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 32.0% 9.0% 8.0% 7.8% 6.0%' 5.1% 4.5% 3.9% 2.8% 2.8% 2.6% 2.3% 1.8% 1.6% 1.5% 1.4% 1.2% 0.8% 0.8% 0.7% 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1999 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Community development 4 Debt service costs 5 Gas supply system 6 Police department 7 General administration 8 Construction (non-utility) 9 Other enterprise funds 10 Education (general government) 11 Solid waste system 12 Highways and streets 13 Other general expenditures 14 Garbage and trash collection 15 Purchase of equipment and land 16 General insurance ' 17 Parks and recreation 18 Fire department 19 Garbage and trash disposal 20 Financial administration 21 Municipal court 22 General government buildings 23 Drainage 24 Legal fees 25 Ambulance service 26 Libraries 27 Building inspection and regulation 28 Public welfare and social services 29 Public health 30 Jail 31 Natural resources

Per capita amount ($)
2,373.05 627.58 334.45 255.47 190.36 152.93 115.42 95.29 92.07 90.33 70.36 62.76 48.77 38.90 33.55 27.28 16.95 15.26 12.69 12.55 11.79 11.42 11.15 8.61 7.27 6.82 6.53 4.75 4.34 2.95 2.69
1.78

G FY 1999
Percent of total
expenditures
100.0% 26.4% 14.1% 10.8% 8.0% 6.4% 4.9% 4.0% 3.9% 3.8% 3.0% 2.6% 2.1% 1.6% 1.4% 1.1% 0.7% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1%

G -7

1999 Municipal Fiscal Planning Guide

Municipal Group -
= Number Reporting
= Population Range
1998 Estimated Population :::

H
158 Less than 500
43,765

H FY 1999

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

129,122

466.16

Property Taxes Real and personal property taxes All other property taxes

12,231 10,196 2,035

44.16 36.81 7.35

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

33,623 28,086
0 5,537

121.39 101.40
0.00 19.99

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

34,141 7,380 9,655 5,557 11,306 243

123.26 26.64 34.86 20.06 40.82 0.88

Licenses, Permits and Fees
Intergovernmental Revenues State State DRR Health Grants Other local funds Federal funds

4,728
23,584 15,546
0 2,311 5,727

17.07
85.14 56.12 0.00 8.34 20.68

Service Charges and Other Revenues Service charge revenues Other revenues

20,814 3,744 17,070

75.14 13.52 61.63

H -1

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category
Purpose
Total General Operating
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court
Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants
Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
H -2

H FY 1999

Average amount ($)

Per capita amount ($)

84,499
38,099 2,224
0 0 28,999 1,900 3,414 . 1,561
20,881 0
16,788 0
99 3,994

305.06
137.54 8.03 0.00 0.00
104.69 6.86 12.33 5.63
75.38 0.00
60.61 0.00 0.36 14.42

495

1.79

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

495

1.79

116

0.42

0

0.00

0

0.00

63

0.23

48

0.18

4

0.01

0

0.00

5,963 3 5
4,936 1.020

21.53 0.01 0.02 17.82 3.68

1999 Municipal Fiscal Planning Guide
Table 2. General Operating Expenditures by Category (Cont.)
Purpose Highways, streets and drainage
Highways and streets Drainage
Leisure services Parks and recreation Libraries
Education (non-school board)
Community Development Building inspection and regulation Community development
Other General Operating

H FY 1999

Average amount ($)
10,919 10,501
417
1,817 1,248
569
31
3,839 445
3,394
2,339

Per capita amount ($)
39.42 37.91
1.51
6.56 4.50 2.05
0.11
13.86 1.61 12.25
8.44

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Garbage and trash disposal (Const.) 2 Community development (Const.) 3 Drainage (Const.) 4 General administration (Const.) 5 Public welfare and social services (Land) 6 Highways and streets (Const.) 7 Parks and recreation (Const.) 8 General government buildings (Const.) 9 Parks and recreation (Land) 10 Drainage (Land) 11 Fire department (Land) 12 Community development (Land) 13 Other expenditures (Const.) 14 Police department (Land) 15 General government buildings (Land) 16 Libraries (Land) 17 Highways and streets (Land) 18 General administration (Land)

H~3

7,126
5,569
48,211 43,258 42,911 29,582 35,543 24,712 20,123 16,385 13,235 11,309
8,988 5,722 10,683 9,521 9,310 12,418 6,340 4,539

25.73
20.10
.129.60 127.93 126.21 110.66 107.06 85.58 75.94 57.12 41.01 38.42 32.09 30.60 30.44 29.42 29.39 .27.11 21.58 15.43

1999 Municipal Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

7,050 39,418 91,782 22,870 14,744

52.61 118.73 285.36 58.34 46.77

5,723 78,038 10,651
8,019 10,493

18.87 287.73
32.30 24.21 34.99

196,128 307,861 195,735
12,450 29,285

647.47 1,087.37
612.05 38.81 99.07

11,244 23,736
8,051 1,399 1,597.

37.07 90.04 25.51
3.93 5.63

H FY 1999
Number reporting
1 1 11 2 12
35 9 34 11 17
36 8 35 9 12
35 8 34 10 14

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

Category
Sinking funds Bond funds General/other funds

H-4

Average amount ($)
23,367 55,481 153,380

Per capita amount ($)
74.72 164.63 553.73

Number reporting
42 11 158

1999 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Average

Number

amount ($) reporting

Water/sewer system 2 Water/sewer system 3 Water/sewer system 4 Public buildings 5 All other 6 Fire protection 7 All purposes 8 Water/sewer system 9 Fire protection 10 Law enforcement and corrections 11 Public buildings 12 Education

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

523.927

4

222.220

29

201.588

35

114,255

3

72,431

2

43,128

2

29,285

12

25,028

I

24,418

1

20.284

1

19.500

1

19.187

I

H FY 1999

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

Revenues

Expenditures

Type of fund

Average amount ($)

Number reporting

Average amount ($)

Number reporting

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

59,452

121

121,031

1

97,536

2

o

o

31,051

8

15,008

2

76,374

122

123,977

1

46,316

2

o

o

28.551

8

9,606

2

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
5,119 34,211 39,330

As% of current operations
6.1% 40.5% 46.5%

H -5

1999 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
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 Local option sales tax 7 State intergovernmental revenues 8 Special purpose sales tax 9 Solid waste system 10 Real and personal property taxes 11 Special assessments 12 Other enterprise funds 13 Fines, forfeits and court fees 14 Alcoholic beverage taxes 15 Other local intergovernmental revenues 16 Franchise payments taxes 17 Garbage and trash collection charges 18 Insurance premiums taxes 19 Other excise and special use taxes 20 Interest earnings on investments 21 All additional revenues 22 Parks and recreation charges 23 Public utilities taxes 24 Rents and royalties 25 Business licenses and occupational taxes 26 Fire service subscription fees 27 Receipts from sale of materials 28 Alcoholic beverage taxes 29 Motor vehicle taxes 30 Building permits 31 Cemetery fees 32 Receipts from sale of real property 33 Other service charges 34 FIFA, penalties, interest and cost 35 Other licenses, permits and fees 36 Mobile home taxes 37 Landfill fees 38 Intangible taxes (regular and recording) 39 Railroad equipment tax 40 Airport 41 Ambulance charges 42 Fee collections of county officers 43 Hospital charges 44 MARTA sales tax 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees
H -6

H FY 1999

Per capita amount ($)
2,546.54 490.00 318.92 250.41 209.54 180.18 129.07 104.71 96.59 91.29 75.54 62.31 58.62 58.04 49.58 47.33 45.08 39.33 38.38 26.97 19.99 17.83 17.06 15.72 14.82 12.71 12.03 11.95 10.14 10.03 7.86 6.02 5.90 3.83 3.62 1.30 1.21 1.19 1.11 0.32 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 19.2% 12.5% 9.8% 8.2% 7.1% 5.1% 4.1% 3.8% 3.6% 3.0% 2.4% 2.3% 2.3% 1.9% 1.9% 1.8% 1.5% 1.5% 1.1% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1999 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures I Electric supply system 2 Water and sewer system 3 Debt service costs 4 Police department 5 Gas supply system 6 General administration 7 Construction (non-utility) 8 Community development 9 Solid waste system 10 Highways and streets II Drainage 12 Other general expenditures 13 Garbage and trash collection 14 Other enterprise funds 15 Purchase of equipment and land 16 Building inspection and regulation 17 General government buildings 18 Fire department 19 Financial administration 20 General insurance 21 Garbage and trash disposal 22 Libraries 23 Parks and recreation 24 Legal fees 25 Municipal court 26 Public welfare and social services 27 Jail 28 Education (general government) 29 Parking facilities and meters 30 Public health 31 Ambulance service 32 Natural resources

Per capita amount ($)
2,117.66 501.93 270.41 228.44 141.84 118.91 106.32 106.12 94.19 83.94 54.25 49.92 47.24 37.89 37.52 30.98 28.48 24.90 21.53 18.09 16.59 16.48 15.24 13.73 12.80 9.99 5.81 5.30 5.28 4.65 3.91 2.87 2.08

H FY 1999
Percent of total
expenditures
100.0% 23.7% 12.8% 10.8% 6.7% 5.6% 5.0% 5.0% 4.4% 4.0% 2.6% 2.4% 2.2% 1.8% 1.8% 1.5% 1.3% 1.2% 1.0% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1%

H -7

1999 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.

67

1999 Fiscal Planning Guide

Appendix B: Data Categories
General Revenues
Property Taxes Real and personal property taxes FlFA, 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 udrninistnuion General administration General government buildings General insurance Legal fees
Municipal court
Public Safety and Corrections Police department Jail Fire department
Community Development Community development Building inspection and regulation
Highways Highways, roads and bridges Drainage
Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service
Leisure Services Parks and recreation Libraries
Public Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill)
Education Expended by general government
Other Expenditures

68

1999 Fiscal Planning Guide
Enterprise Fund Expenditures
By Purpose Water and sewer system Electric supply system Gassupply 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

1999 Municipal Fiscal Planning Guide

Appendix C: Index to Municipalities

Municipality
I Abbeville 2 Acwonh 3 Adairsville 4 Ade1 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany 10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 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 Banow 40 Barwick 41 Baxley 42 Bellville 43 Berke ley 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 Bogan 57 Boston 58 Bostwick 59 Bowdon 60 Bowersville 61 Bowman 62 Brasellon 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

Yes

D

. Yes

E

Yes

D

Yes

G

Yes

G

Yes

G

Yes

G

Yes

A

Yes

H

Yes

G

Yes

H

Yes

E

Yes

C

Yes

H

Yes

G

Yes

H

Yes

C

Yes

H

Yes

H

Yes

G

Yes

G

Yes

H

No

F

Yes

H

Yes

E

Yes

A

Yes

H

Yes

D

Yes

D

Yes

H

No

H

Yes

F

Yes

G

Yes

C

Yes

F

Yes

F

Yes

E

Yes

H

No

H

Yes

E

Yes

H

Yes

F

Yes

G

Yes

H

Yes

H

Yes

G

Yes

H

Yes

E

Yes

G

Yes

D

Yes

F

Yes

F

Yes

H

Yes

H

Yes

F

Yes

F

Yes

H

Yes

F

Yes

H

Yes

F

Yes

H

Yes

H

No

E

Yes

H

Yes

G

Yes

F

Yes

H

Yes

F

Yes

C

Yes

F

Yes

H

Yes

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 Canersville 90 Cave Spring 91 Cecil 92 Cedanown 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 Colben 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

70

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 1,797 788 412 5,612 519 597 17,414

Responded Group to survey

F

Yes

C

Yes

F

Yes

H

Yes

E

Yes

H

Yes

D

Yes

D

Yes

H

Yes

D

Yes

G

Yes

D

Yes

H

Yes

H

Yes

G

Yes

C

Yes

C

Yes

G

Yes

H

Yes

D

Yes

E

Yes

H

Yes

D

Yes

E

Yes

H

Yes

F

Yes

F

Yes

F

Yes

D

Yes

E

Yes

F

Yes

H

Yes

F

Yes

H

Yes

H

Yes

E

Yes

G

Yes

H

Yes

H

Yes

C

Yes

G

Yes

F

Yes

F

Yes

E

Yes

H

Yes

D

Yes

G

Yes

C

Yes

H

No

E

Yes

C

Yes

G

Yes

G

Yes

H

Yes

D

Yes

F

Yes

E

Yes

E

Yes

E

Yes

H

Yes

E

Yes

C

Yes

H

Yes

H

Yes

H

Yes

F

Yes

G

Yes

H

Yes

D

Yes

G

Yes

G

Yes

C

Yes

,I

1999 Municipal Fiscal Planning Guide

Appendix C: Index to Municipalities

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 Fon 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
III 1,181
360 271 507 191 994 2,964 157 8,377 10,973 16,073 17,193 439 17,722 188 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 1,027 700 134 220 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

Yes

F

Yes

H

Yes

H

Yes

G

Yes

H

Yes

G

Yes

E

Yes

H

Yes

D

Yes

C

Yes

C

Yes

C

Yes

H

Yes

C

Yes

H

Yes

E

Yes

H

Yes

B

Yes

E

Yes

D

Yes

H

Yes

F

Yes

E

Yes

F

Yes

H

Yes

F

Yes

F

Yes

G

Yes

H

Yes

H

Yes

F

Yes

E

Yes

G

Yes

H

Yes

D

Yes

D

Yes

H

Yes

G

Yes

F

Yes

F

Yes

C

Yes

E

Yes

F

Yes

D

Yes

G

Yes

G

Yes

D

Yes

H

Yes

C

Yes

D

Yes

H

Yes

H

Yes

H

Yes

F

Yes

G

Yes

H

Yes

H

Yes

E

Yes

G

Yes

H

Yes

E

Yes

H

Yes

F

No

F

Yes

G

Yes

E

Yes

F

Yes

C

Yes

D

Yes

H

Yes

G

Yes

Municipality
217 Hagan 218 Hahira 219 Hamillon 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 lIa 246 lronCity 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

Yes

F

Yes

H

Yes

D

Yes

D

Yes

H

Yes

F

Yes

H

Yes

E

Yes

E

Yes

E

Yes

H

Yes

F

Yes

E

Yes

G

Yes

H

Yes

H

Yes

B

Yes

F

Yes

G

Yes

E

Yes

E

Yes

F

Yes

G

Yes

E

Yes

G

Yes

H

Yes

G

Yes

H

Yes

G

Yes

G

Yes

F

Yes

E

Yes

H

Yes

H

Yes

F

Yes

E

Yes

F

Yes

H

Yes

H

Yes

D

Yes

E

Yes

H

Yes

,C

Yes

H

Yes

C

Yes

G

Yes

H

Yes

D

Yes

B

Yes

E

Yes

G

Yes

E

Yes

F

Yes

C

Yes

G

Yes

F

Yes

G

Yes

H

Yes

H

Yes

C

Yes

H

Yes

F

Yes

E

Yes

E

Yes

E

Yes

D

Yes

H

Yes

F

Yes

F

Yes

G

No

F

Yes

71

1999 Municipal Fiscal Planning Guide

Appendix C: Index to Municipalities

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 \,494
1.153 788 485
4,694 114,336
3,843 126
3,900 505
51,362 1,473 274 196 \,006 1,225 4,185 589 2,955 225 \,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 2,003 821 651 949 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

Yes

F

Yes

F

Yes

G

No

H

Yes

E

Yes

A

Yes

E

Yes

H

Yes

E

Yes

G

Yes

A

Yes

F

Yes

H

Yes

H

Yes

F

Yes

F

Yes

E

Yes

G

Yes

E

Yes

H

Yes

F

Yes

G

Yes

E

Yes

G

Yes

G

Yes

F

Yes

C

Yes

E

Yes

H

Yes

H

No

H

Yes

H

Yes

C

Yes

E

Yes

F

Yes

H

Yes

H

Yes

H

Yes

H

Yes

D

Yes

G

Yes

C

Yes

G

Yes

F

Yes

G

Yes

H

Yes

G

Yes

F

Yes

D

Yes

G

Yes

H

Yes

H

Yes

C

Yes

G

Yes

F

Yes

G

Yes

D

Yes

G

Yes

H

Yes

H

Yes

H

Yes

H

Yes

F

Yes

G

Yes

E

Yes

H

Yes

H

Yes

H

Yes

F

Yes

H

Yes

G

Yes

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

72

1998 Estimated population
291 \,953 2,749
170 668 788 303 3\,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 13\,674 252 922 1,545 211
94 332 1,132

Responded Group to survey

H

Yes

F

Yes

E

Yes

H

Yes

G

Yes

G

Yes

H

Yes

B

Yes

F

Yes

E

Yes

F

Yes

H

Yes

D

Yes

G

Yes

H

Yes

G

Yes

G

Yes

H

Yes

G

Yes

H

Yes

D

Yes

E

Yes

G

Yes

F

Yes

G

Yes

C

Yes

H

Yes

H

Yes

D

Yes

H

No

G.

Yes

H

Yes

H

Yes

H

Yes

E

Yes

G

Yes

H

Yes

H

Yes

H

No

F

Yes

H

Yes

G

Yes

F

Yes

D

Yes

H

Yes

E

Yes

F

Yes

C

Yes

H

Yes

F

Yes

F

Yes

E

Yes

H

Yes

B

Yes

H

Yes

E

Yes

A

Yes

E

Yes

G

Yes

H

Yes

D

Yes

H

Yes

F

Yes

H

Yes

A

Yes

H

Yes

G

Yes

F

Yes

H

Yes

H

Yes

H

Yes

F

Yes

1999 Municipal Fiscal Planning Guide

Appendix C: Index to Municipalities

Municipality
433 Shiloh 434 Siloam 435 Sky Valley 436 Smithville 437 Smyrna 438 Snellville 439 Social Circle 440 Sopenon 441 Sparks 442 Sparta 443 Springfield
444 s..Marys
445 Stapleton 446 Statesboro 447 Statham 448 Stillmore 449 Stockbridge 450 Stone Mountain 451 Sugar Hill 452 Summenown 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 484 Twin City 485 TyTy

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 1,472 608

Responded Group to survey

H

Yes

H

Yes

H

Yes

F

Yes

B

Yes

C

Yes

E

Yes

E

Yes

F

Yes

F

Yes

F

Yes

C

Yes

H

Yes

C

Yes

F

Yes

G

Yes

D

Yes

D

Yes

D

Yes

H

Yes

D

Yes

H

Yes

H

Yes

H

Yes

D

Yes

D

Yes

H

Yes

E

Yes

D

Yes

F

Yes

H

Yes

E

Yes

H

Yes

H

Yes

H

Yes

H

Yes

F

Yes

F

Yes

D

Yes

C

Yes

D

Yes

E

Yes

C

Yes

H

Yes

G

Yes

D

Yes

G

Yes

F

Yes

F

Yes

F

Yes

H

Yes

F

Yes

G

Yes

Municipality
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 51 I 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
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

E

Yes

E

Yes

F

Yes

C

Yes

F

Yes

G

Yes

B

Yes

H

Yes

H

Yes

C

Yes

H

Yes

E

Yes

D

Yes

G

Yes

F

Yes

G

Yes

F

Yes

F

Yes

H

Yes

B

Yes

F

Yes

G

Yes

E

Yes

F

Yes

G

Yes

C

Yes

D

Yes

E

Yes

H

Yes

G

Yes

G

Yes

H

Yes

G

Yes

F

Yes

H

Yes

D

Yes

F

Yes

F

Yes

F

Yes

H

Yes

D

Yes

G

Yes

H

Yes

F

Yes

F

Yes

H

Yes

G

Yes

F

Yes

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

73

GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
(404) 679-4950
Publication Number: 0314
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@Printed on recycledpaper