GA C495.L;lJ,=,===~ 1 ' L&M~ 19~~ $' 111111 JIIIII . 1111111 111111 . GEORG][A LOCAL GOVERNMENT FINANCE 1999 Municipal Governments Fiscal Planning Guide Georgia Department of Community Affairs August 2000 ' 1999 Fiscal Planning Guide 111111 111111 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 -- @Printed on recycledpaper