Georgia local government finance: 2000 municipal government fiscal planning guide

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GEORGIA LOCAL GOVERNMENT FINANCE
2000 Municipal Governments Fiscal Planning Guide
Georgia Department of Community Affairs December 2001

2000 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2000 MUNICIPAL GOVERNMENT
FISCAL PLANNING GUIDE
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Research Services 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
(404) 679-4940
An Equal Opportunity Employer If you are disabled and would wish to receive this publication in an alternative
format, please contact the Georgia Department of Community Affairs at: (404) 679-4940 or 1 (800) 651-7954 (TDD)

The Fiscal Planning Guide provides data collected from municipal governments in Georgia through the 2000 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 municipal government in the state. The project surveyed only general public purpose local governments. Not included were entities such as school boards and independent authorities. The survey has been the basis of a nineteen year-old cooperative agreement between the State of Georgia and the U.S. Bureau of the Census. The data collected by the survey is forwarded to the Census Bureau each year for inclusion in its nationwide series of reports on local governments.
The annual survey of local government finances obtains data for the most recent fiscal year which ended for each local government between July 1 and the following June 30 of each year. Data in this report is for the fiscal year, which ended between July 1, 1999 and June 30, 2000. For that reason, the data reported does not conform to a specific 12-month calendar period, since governments may have differing fiscal years. In addition, governments are not required to use
TABLE OF CONTENTS
Introduction ................................................... 1 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 - 1 B 25,000 - 49,999 ............................ B - 1 C 10,000 - 24,999 ............................ C - 1 D 5,000 - 9,999 ................................ D - 1 E 2,500 - 4,999 .................................E - 1 F 1,000 - 2,499 .................................F - 1 G 500 - 999 ...................................... G - 1 H Less than 500................................ H - 1 Appendix A. Glossary.............................. A - 1 Appendix B. Data Categories .................. B - 1 Appendix C. Index to Municipalities....... C - 1

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2000 Fiscal Planning Guide

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

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

Using this Guide

Comparing Local Finances Municipal government officials should have little difficulty using the data contained in this report. To compare the finances of a particular government with those of a similar size, these steps should be followed:

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

STEP 1. Determine the population group of the government. To do this, use Appendix C, which lists all municipalities alphabetically, along with their 2000 population and the population group to which they belong (A through H).

1 General revenues by source
2 General Operating Expenditures by Category
3 Leading Capital expenditures

STEP 2. Examine the data tables for the jurisdiction's population group. Each population group has a series of 10 tables. The group's letter designation is listed in the upper right hand corner of the page.

4 Debt Issued, Retired, Outstanding at End of Year and Interest Paid on Debt
5 Cash and Investment Assets Held at End of Year

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:

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

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 2000 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.

10 Expenditures in Per Capita Rank Order
Per capita and average amounts, as defined below, are the primary yardsticks used in the tables to compare the finances of jurisdictions of similar size. These numbers are merely ways to compare revenues and expenditures: they are not goals or recommended levels or amounts to achieve.
Per Capita Amount: Total amount for any item or category divided by the estimated

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2000 Fiscal Planning Guide
total 2000 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 D E F G H
Total

Population range 50,000 and Above 25,000 - 49,999 10,000 - 24,999
5,000 - 9,999 2,500 - 4,999 1,000 - 2,499
500 - 999 Less than 500 All municipalities

Number in group
6 11 42 41 69 109 88 162 528

Number reporting
6 11 42 41 69 108 88 154 519

Population ranges are based upon actual counts for 2000 provided by the Bureau of the Census.
The governments of Athens-Clarke County, Augusta-Richmond County and Columbus-Muscogee County are surveyed as consolidated governments and are reported in that section of the County Fiscal Planning Guide report.

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2000 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 2000 population of the jurisdictions reporting the amount. Revenue Bonds: Bonded indebtedness backed by anticipated revenues derived from the project for which the money was borrowed. Short-Term Debt: Indebtedness other than bonds, amortized within the calendar year in which the funds are borrowed. Use of Money and Property Revenues: Primarily interest on invested funds, and, to a lesser extent, funds derived from rents and royalties. Utilities: Enterprise funds, such as water and/or sewer systems, natural gas systems, public airports, and solid waste systems. Terms Used in Table 9

Miscellaneous Other Taxes: All taxes not listed elsewhere in Table 9.
Other Charges: Service charges not listed elsewhere in Table 9.
Other Licenses: Licenses not listed elsewhere in Table 9.
Other Miscellaneous Revenue: All revenue not listed elsewhere in Table 9.
Receipts from Sale of Materials: Proceeds from the sale of materials other than real property.
Terms Used in Table 10 Other Current Expenditures: Expenditures for
current operations (non-capital expenditures) not listed elsewhere in Table 10.

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2000 Fiscal Planning Guide

Appendix B: Data Categories
General Revenues
Property Taxes Real and personal property taxes FIFA, penalties, interest and cost Public utilities taxes Motor vehicle taxes Mobile home taxes Intangible taxes (regular and recording) Railroad equipment tax Tax collection fees
Sales Taxes Local option sales Special purpose sales tax
Excise and Special Use Tax Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes
Licenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees
Intergovernmental Revenues, by Type Payments in lieu of taxes General public purpose grants Fuel, oil and road mileage Road, street and bridge funds (DOT contracts) Water/wastewater grants Solid waste grants Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer tax Other intergovernmental revenues
Intergovernmental Revenues, by Source State Other local governments Federal
Service Charge Revenues Parking facilities and meters Parks and recreation charges Ambulance charges Hospital charges Garbage/trash collection charges Landfill fees Special assessments Fire service subscription fees Other service charges
Other revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers Receipts from sales of materials and surplus equipment Receipts from sale of real property (land and buildings)

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

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2000 Fiscal Planning Guide
Enterprise Fund Expenditures
By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds
By Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense
Personnel Expenditures
Employee benefits Salaries and wages for current operations Salaries and wages for construction
Intergovernmental Expenditures
By Purpose Parks and recreation Jails Fire protection Police protection Public health Hospitals Libraries Public welfare Garbage and trash collection Garbage and trash disposal Highways, streets and drainage Water/sewer system Electric supply system Gas supply system Public transit Airport Other purposes

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

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2000 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range =
2000 Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T
519 All Groups 2,696,450

T FY '00

Average amount ($)

Per capita amount ($)

3,979,454

765.95

916,743 808,532 108,212

176.45 155.62
20.83

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

864,209 691,132
1,574 171,503

166.34 133.03
0.30 33.01

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

744,269 122,375 182,165 140,116 288,758
10,855

143.25 23.55 35.06 26.97 55.58 2.09

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

247,179
373,223 158,638
0 75,719 138,758

47.58
71.84 30.48
0.00 14.60 26.76

Service Charges and Other Revenues Service charge revenues Other revenues

833,831 303,514 528,714

160.49 58.53
101.96

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2000 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 Sheriff's 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)
T - 2

T FY '00

Average amount ($)

Per capita amount ($)

3,279,403
625,526 85,527 0 676 409,027 52,789 61,445 15,615
1,336,806 0
863,875 0
72,024 416,603

629.16
120.01 16.41 0.00 0.13 78.47 10.13 11.86 3.01
256.47 0.00
163.81 0.00
13.66 79.00

66,744 0 0 0 0 0
66,744

12.81 0.00 0.00 0.00 0.00 0.00
12.81

25,211

4.84

117

0.02

19

0.00

3,977

0.75

16,099

3.05

5,294

1.00

0

0.00

194,901 771 607
165,637 26,775

37.39 0.15 0.12
31.96 5.17

2000 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 '00

Average amount ($)
334,932 326,392
12,257

Per capita amount ($)
64.26 61.89
2.37

236,240 224,817 13,951

45.32 42.63 2.69

45,215

8.57

136,905 50,210 86,195

26.27 9.63
16.63

276,021

53.26

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Education - general govt. (Const.) 2 Natural resources (Const.) 3 Drainage (Const.) 4 Other expenditures (Const.) 5 General government buildings (Const.) 6 Highways and streets (Const.) 7 Parks and recreation (Const.) 8 Fire department (Const.) 9 Community development (Const.) 10 Parks and recreation (Land) 11 Municipal court (Const.) 12 Jail (Const.) 13 Police department (Const.) 14 Police department (Land) 15 General administration (Land)

273,894
293,181
5,253,890 1,053,745 1,039,130 1,326,359
519,601 412,757 537,871 407,233 221,485 171,835 388,141 174,607 375,195 102,228
74,862

52.65
56.36
492.49 310.66
54.82 47.26 33.17 28.78 27.07 16.42 16.04 14.62 13.92 13.01 12.04 11.00
9.33

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2000 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 ($)

56,444,852 4,961,365 837,490 704,088 446,433

2,015.71 95.04
148.90 47.80
129.96

609,516 528,843 129,791 216,764 266,724

74.51 22.73 25.31 20.05 89.39

14,840,987 11,777,880
1,661,305 1,413,710
354,730

1,775.39 547.35 322.68 126.85 132.13

540,036 639,669
63,636 66,017 10,965

65.75 27.95 12.18
6.20 3.54

T FY '00
Number reporting
25 12 95 108 45
257 56 234 186 64
254 61 247 183 45
255 57 229 178 63

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 ($)
1,038,673 11,847,365
4,091,051

Per capita amount ($)
150.13 727.68 786.04

Number reporting
266 82 518

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2000 Municipal Fiscal Planning Guide

T FY '00

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

Purpose
1 Multi-purpose 2 Solid waste system 3 All other 4 Jails 5 Education 6 Water/sewer system 7 Parks and recreation facilities 8 Highways, streets and drainage 9 Parks and recreation facilites 10 Law enforcement and corrections 11 Industrial revenue bonds 12 Gas utility system 13 All other 14 Public buildings 15 Education

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

Average amount ($)
43,263,351 27,016,250 12,518,487 12,043,004 11,144,583 10,521,630
7,398,750 7,345,254 5,710,664 4,207,500 3,888,020 3,648,485 2,797,305 2,717,295 2,285,000

Number reporting
10 4 16 1 12 245 4 4 7 2 3 4 54 16 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

1,772,594

437

2,217,418

437

13,361,431

48

11,464,467

48

2,942,575

81

2,670,229

79

30,201,663

14

22,542,242

14

1,449,318

78

1,554,349

78

1,570,414

52

2,018,071

51

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
376,165 2,140,674 2,516,839

As % of current operations
11.5% 65.7% 77.2%

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2000 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 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 Special purpose sales tax 9 Other enterprise funds 10 Garbage and trash collection charges 11 Franchise payments taxes 12 Fines, forfeits and court fees 13 MARTA sales tax 14 Federal intergovernmental revenues 15 Insurance premiums taxes 16 Hotel/motel tax 17 State intergovernmental revenues 18 Business licenses and occupational taxes 19 Interest earnings on investments 20 Alcoholic beverage taxes 21 All additional revenues 22 Other service charges 23 Other local intergovernmental revenues 24 Motor vehicle taxes 25 Landfill fees 26 Building permits 27 Public utilities taxes 28 Ambulance charges 29 Parks and recreation charges 30 Receipts from sale of materials 31 Other excise and special use taxes 32 Rents and royalties 33 Fire service subscription fees 34 Alcoholic beverage taxes 35 Other licenses, permits and fees 36 Intangible taxes (regular and recording) 37 Tax collection fees 38 Cemetery fees 39 Receipts from sale of real property 40 Special assessments 41 FIFA, penalties, interest and cost 42 Parking facilities and meters 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 '00

Per capita amount ($)
3,798.60 1,214.41 619.40 386.55 337.75 163.30 160.01 107.11 104.40
93.95 59.68 57.56 44.66 40.08 36.74 35.34 34.29 33.01 30.41 24.89 24.30 23.69 20.45 18.59 14.75 12.69 11.57 10.51 10.00 9.48 8.83 8.46 8.28 7.27 5.92 3.82 3.14 2.63 2.16 2.10 1.92 1.75 1.75 0.67 0.33 0.00 0.00 0.00

Percent of total revenues
100.0% 32.0% 16.3% 10.2% 8.9% 4.3% 4.2% 2.8% 2.7% 2.5% 1.6% 1.5% 1.2% 1.1% 1.0% 0.9% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 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%

2000 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 Debt service costs 6 Police department 7 Education (general government) 8 Other enterprise funds 9 Solid waste system 10 Construction (non-utility) 11 Fire department 12 General administration 13 Other general expenditures 14 Tax assessor/appraiser 15 Highways and streets 16 Purchase of equipment and land 17 Garbage and trash collection 18 Parks and recreation 19 Community development 20 Garbage and trash disposal 21 County/municipal hospital 22 Ambulance service 23 Jail 24 General insurance 25 Financial administration 26 Municipal court 27 Public welfare and social services 28 General government buildings 29 Building inspection and regulation 30 Drainage 31 Libraries 32 Legal fees 33 Public health 34 Natural resources 35 Payments to other hospitals 36 Parking facilities and meters

Per capita amount ($)
3,912.44 1,036.41 462.32 425.93 349.98 226.03 167.20 126.84 119.61 115.13 105.61
92.40 78.47 72.52 66.08 63.09 56.90 56.18 48.35 22.70 22.44 22.12 21.36 21.30 21.16 20.94 16.13 14.23 14.21 12.69 8.01 7.90 6.13 3.66 3.23 3.00 2.20

T FY '00
Percent of total
expenditures
100.0% 26.5% 11.8% 10.9% 8.9% 5.8% 4.3% 3.2% 3.1% 2.9% 2.7% 2.4% 2.0% 1.9% 1.7% 1.6% 1.5% 1.4% 1.2% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1%

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2000 Municipal Fiscal Planning Guide

Municipal Group -
Number Reporting = Population Range =
2000 Population =

A
6 50,000 and Above
860,260

A FY '00

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

153,768,973

1,072.48

Property Taxes Real and personal property taxes All other property taxes

35,574,776 32,352,905
3,221,871

248.12 225.65
22.47

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

31,622,778 27,538,143
0 4,084,635

220.56 192.07
0.00 28.49

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

27,485,740 3,576,057 5,502,807 7,981,550
10,046,619 378,708

191.70 24.94 38.38 55.67 70.07 2.64

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

11,084,903
18,663,320 7,153,485 0 2,487,798 9,022,037

77.31
130.17 49.89 0.00 17.35 62.93

Service Charges and Other Revenues Service charge revenues Other revenues

29,337,456 10,916,390 18,421,065

204.62 76.14
128.48

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2000 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 Sheriff's 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 '00

Average amount ($)

Per capita amount ($)

126,246,685
20,225,538 3,358,940 0 0 12,807,632 2,383,657 1,630,642 44,669
52,099,168 0
29,306,276 0
4,888,739 17,904,153

880.52
141.07 23.43 0.00 0.00 89.33 16.63 11.37 0.31
363.37 0.00
204.40 0.00
34.10 124.87

3,949,023 0 0 0 0 0
3,949,023

27.54 0.00 0.00 0.00 0.00 0.00
27.54

882,110

6.15

0

0.00

0

0.00

83,730

0.58

798,380

5.57

0

0.00

0

0.00

5,444,112 15,733 0
5,310,106 118,273

37.97 0.11 0.00
37.04 0.82

2000 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

A FY '00

Average amount ($)
10,475,157 9,855,239 619,918

Per capita amount ($)
73.06 68.74
4.32

9,645,165 9,645,165
0

67.27 67.27 0.00

0

0.00

5,583,335 1,749,136 3,834,199

38.94 12.20 26.74

17,943,079

125.15

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

Purpose

Average amount ($)

Per capita amount ($)

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

A- 3

6,809,366
9,769,891
8,445,529 5,328,405 3,010,160 1,523,654 1,248,882
934,373 679,900 555,204 913,631 479,446 709,871 634,514 677,273 526,241 156,994 190,701
71,803 218,099

47.49
68.14
88.78 58.48 20.99 17.17 14.07 10.58
8.05 6.57 6.37 6.04 4.95 4.43 4.22 3.67 2.00 1.31 1.22 1.18

2000 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 ($)

562,072,500 14,014,151 0 3,298,729 0

2,278.30 70.89 0.00 18.27 0.00

11,953,000 2,944,167 852,644 3,133,825 0

74.57 20.53
8.18 20.06
0.00

542,515,501 85,288,742 16,440,488 26,032,989 0

3,384.33 594.86 157.74 166.68 0.00

17,789,391 4,272,790 820,680 1,554,584 0

110.97 29.80 7.87 9.10 0.00

A FY '00
Number reporting
2 3 0 4 0
5 6 2 5 0
5 6 2 5 0
5 6 2 4 0

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 ($)
59,889,782 191,331,893 168,863,773
A -4

Per capita amount ($)
287.51 1,056.25 1,177.76

Number reporting
3 4 6

2000 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond 427,576,250

4

G.O.

197,350,000

2

revenue bond

49,755,000

2

G.O.

37,892,500

2

lease pool

35,069,755

3

other long-term 31,359,033

1

revenue bond

25,110,000

2

revenue bond

17,685,000

1

G.O.

14,360,000

2

revenue bond

7,985,000

1

lease pool

7,265,563

3

G.O.

4,650,000

2

A FY '00

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 ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

62,410,449

5

91,122,519

5

74,770,292

2

63,668,511

2

9,881,294

1

9,787,918

1

209,191,514

2

154,548,691

2

11,519,548

4

12,599,988

4

7,049,959

4

9,224,174

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
8,021,400 91,141,682 99,163,081

As % of current operations
6.4% 72.2% 78.5%

A -5

2000 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Electric supply system 2 Airport 3 Water and sewer system 4 Real and personal property taxes 5 Local option sales tax 6 Gas supply system 7 Solid waste system 8 Special purpose sales tax 9 Other enterprise funds 10 Franchise payments taxes 11 Garbage and trash collection charges 12 Federal intergovernmental revenues 13 Hotel/motel tax 14 Business licenses and occupational taxes 15 State intergovernmental revenues 16 Fines, forfeits and court fees 17 Insurance premiums taxes 18 Interest earnings on investments 19 All additional revenues 20 Other service charges 21 Alcoholic beverage taxes 22 Motor vehicle taxes 23 Other local intergovernmental revenues 24 Public utilities taxes 25 Rents and royalties 26 Building permits 27 Other excise and special use taxes 28 Alcoholic beverage taxes 29 Parks and recreation charges 30 Other licenses, permits and fees 31 Receipts from sale of materials 32 Intangible taxes (regular and recording) 33 Special assessments 34 Cemetery fees 35 FIFA, penalties, interest and cost 36 Receipts from sale of real property 37 Parking facilities and meters 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 '00

Per capita amount ($)
3,898.01 1,102.10 814.40 408.98 225.65 206.15 128.43 119.67 117.57
77.38 77.19 70.44 62.93 55.67 51.09 49.89 42.77 38.38 37.40 32.08 28.14 24.94 19.47 17.35 15.89 14.57 14.49 7.90 7.81 6.85 5.67 4.21 4.04 1.95 1.87 1.87 1.25 0.70 0.40 0.27 0.19 0.01 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 28.3% 20.9% 10.5% 5.8% 5.3% 3.3% 3.1% 3.0% 2.0% 2.0% 1.8% 1.6% 1.4% 1.3% 1.3% 1.1% 1.0% 1.0% 0.8% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2000 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Debt service costs 5 Police department 6 Construction (non-utility) 7 Solid waste system 8 Gas supply system 9 Other general expenditures 10 Fire department 11 Other enterprise funds 12 General administration 13 Highways and streets 14 Parks and recreation 15 Purchase of equipment and land 16 Garbage and trash collection 17 General insurance 18 Jail 19 Municipal court 20 Community development 21 Public welfare and social services 22 Financial administration 23 General government buildings 24 Drainage 25 Building inspection and regulation 26 Garbage and trash disposal 27 Public health 28 Legal fees 29 Parking facilities and meters

Per capita amount ($)
3,947.92 938.46 601.67 597.13 271.05 204.40 132.09 130.90 127.22 125.15 124.87 101.24 89.33 68.74 67.27 64.09 57.45 42.00 37.45 27.54 26.74 25.18 23.43 16.63 12.92 12.20 12.08
5.17 4.56 0.97

A FY '00
Percent of total
expenditures
100.0% 23.8% 15.2% 15.1% 6.9% 5.2% 3.3% 3.3% 3.2% 3.2% 3.2% 2.6% 2.3% 1.7% 1.7% 1.6% 1.5% 1.1% 0.9% 0.7% 0.7% 0.6% 0.6% 0.4% 0.3% 0.3% 0.3% 0.1% 0.1% 0.0%

A -7

2000 Municipal Fiscal Planning Guide

Municipal Group -
Number Reporting = Population Range =
2000 Population =

B
11 25,000 - 49,999
384,416

B FY '00

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

24,976,676

714.70

Property Taxes Real and personal property taxes All other property taxes

7,381,120 6,461,607
919,513

211.21 184.90
26.31

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

4,736,522 3,732,908
0 1,003,614

135.53 106.82
0.00 28.72

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

4,278,847 666,760
1,110,933 512,542
1,858,922 129,688

122.44 19.08 31.79 14.67 53.19 3.71

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

1,296,540
1,842,958 944,982 0 672,496 225,481

37.10
52.74 27.04
0.00 19.24
6.45

Service Charges and Other Revenues Service charge revenues Other revenues

5,440,688 1,854,421 3,586,266

155.68 53.06
102.62

B -1

2000 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 Sheriff's 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)
B -2

B FY '00

Average amount ($)

Per capita amount ($)

19,146,787
4,276,328 689,799 0 0
2,476,170 326,251 618,549 165,560
8,361,711 0
4,794,894 0
241,751 3,325,066

547.88
122.37 19.74 0.00 0.00 70.86 9.34 17.70 4.74
239.27 0.00
137.21 0.00 6.92
95.15

291,670

8.35

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

291,670

8.35

197,802

5.66

0

0.00

0

0.00

34,941

1.00

147,929

4.23

14,932

0.43

0

0.00

865,854 964
22,724 811,591 30,575

24.78 0.03 0.65
23.22 0.87

2000 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

B FY '00

Average amount ($)
1,762,312 1,735,289
27,023

Per capita amount ($)
50.43 49.65
0.77

1,657,923 1,482,967
174,956

47.44 42.43 5.01

31,920

0.91

1,018,847 303,899 714,948

29.15 8.70
20.46

682,420

19.53

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

Purpose

Average amount ($)

Per capita amount ($)

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

1,170,050
3,574,795
2,347,853 1,926,596 1,951,555 1,421,504
967,228 705,645 272,140 287,497 284,076 238,419 177,855 166,531 165,448 154,444 125,747
98,256 70,090 64,189

33.48
102.29
62.03 56.29 55.99 41.59 30.57 17.10
8.97 8.23 7.23 6.82 5.04 4.61 4.57 4.42 3.60 2.81 2.51 2.47

2000 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 ($)

61,540,000 0
2,682,505 983,505
6,000,000

2,086.81 0.00
88.38 27.86 171.53

2,501,433 1,069,000 1,040,662
484,385 6,000,000

70.90 32.98 29.06 13.59 171.53

44,012,192 19,793,683 6,425,760
1,785,191 0

1,247.38 610.61 180.21 50.07 0.00

1,664,706 1,075,913
302,753 60,371
135,425

47.18 33.19
8.45 1.69 3.87

B FY '00
Number reporting
3 0 4 8 1
10 6 5 10 1
10 6 6 10 0
10 6 5 10 1

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 ($)
1,959,131 9,762,241 19,920,487
B -4

Per capita amount ($)
54.27 279.18 570.02

Number reporting
9 6 11

2000 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Number Amount ($) reporting

1 Water/sewer system 2 Highways, streets and drainage 3 Parks and recreation facilites 4 All other 5 Multi-purpose 6 Education 7 Gas utility system 8 Solid waste system 9 Water/sewer system 10 Public buildings 11 Law enforcement and corrections 12 Parks and recreation facilities

revenue bond

39,309,983

10

G.O.

20,071,660

1

G.O.

15,907,500

2

revenue bond

11,516,074

2

G.O.

10,104,667

3

G.O.

8,585,000

3

revenue bond

7,989,941

1

revenue bond

7,665,000

1

other long-term

6,934,351

5

G.O.

5,565,000

1

G.O.

4,000,000

1

revenue bond

3,957,500

2

B FY '00

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 ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

12,052,182

9

14,266,799

9

27,585,067

2

24,277,494

2

14,156,544

2

11,528,889

2

230,254

2

640,268

2

3,721,636

6

4,759,920

6

1,300,998

4

1,789,614

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
3,720,730 11,779,297 15,500,027

As % of current operations
19.4% 61.5% 81.0%

B -5

2000 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 Landfill fees 5 Real and personal property taxes 6 Local option sales tax 7 Solid waste system 8 Special purpose sales tax 9 Franchise payments taxes 10 Garbage and trash collection charges 11 Fines, forfeits and court fees 12 Other enterprise funds 13 Insurance premiums taxes 14 All additional revenues 15 State intergovernmental revenues 16 Other local intergovernmental revenues 17 Interest earnings on investments 18 Business licenses and occupational taxes 19 Alcoholic beverage taxes 20 Hotel/motel tax 21 Motor vehicle taxes 22 Other service charges 23 Building permits 24 Parks and recreation charges 25 Federal intergovernmental revenues 26 Other excise and special use taxes 27 Airport 28 Receipts from sale of materials 29 Public utilities taxes 30 Alcoholic beverage taxes 31 Ambulance charges 32 Intangible taxes (regular and recording) 33 Rents and royalties 34 Other licenses, permits and fees 35 Tax collection fees 36 Cemetery fees 37 FIFA, penalties, interest and cost 38 Receipts from sale of real property 39 Mobile home taxes 40 Special assessments 41 Railroad equipment tax 42 Parking facilities and meters 43 Fee collections of county officers 44 Fire service subscription fees 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
B -6

B FY '00

Per capita amount ($)
2,771.31 841.10 378.51 333.83 196.24 184.90 139.38 102.11 101.19 53.19 50.51 41.82 33.90 31.79 31.53 27.04 23.89 21.09 19.27 19.08 16.55 15.73 13.61 12.16 11.54 10.40
9.12 8.61 6.25 4.81 4.75 4.29 4.20 4.10 4.08 3.36 2.13 1.90 1.71 0.55 0.52 0.28 0.28 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 30.4% 13.7% 12.0% 7.1% 6.7% 5.0% 3.7% 3.7% 1.9% 1.8% 1.5% 1.2% 1.1% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2000 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 Gas supply system 4 Debt service costs 5 Police department 6 Solid waste system 7 Construction (non-utility) 8 Fire department 9 General administration 10 Garbage and trash collection 11 Highways and streets 12 Other enterprise funds 13 Parks and recreation 14 Purchase of equipment and land 15 Airport 16 General insurance 17 Other general expenditures 18 Community development 19 Financial administration 20 Public welfare and social services 21 Building inspection and regulation 22 General government buildings 23 Education (general government) 24 Garbage and trash disposal 25 Municipal court 26 Jail 27 Legal fees 28 Libraries 29 Natural resources 30 Public health 31 Ambulance service 32 Drainage 33 Parking facilities and meters

Per capita amount ($)
2,677.31 740.25 395.17 308.25 206.42 137.21 130.60 125.06 95.15 70.86 55.74 49.65 46.63 45.76 37.81 23.94 23.47 23.28 22.29 21.43 20.47 14.00 12.75 12.58 12.05
9.42 9.30 8.54 8.00 3.98 2.90 2.47 1.58 0.30

B FY '00
Percent of total
expenditures
100.0% 27.6% 14.8% 11.5% 7.7% 5.1% 4.9% 4.7% 3.6% 2.6% 2.1% 1.9% 1.7% 1.7% 1.4% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.0%

B -7

2000 Municipal Fiscal Planning Guide

Municipal Group -
Number Reporting = Population Range =
2000 Population =

C
42 10,000 - 24,999
629,015

C FY '00

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

9,528,339

636.22

Property Taxes Real and personal property taxes All other property taxes

2,181,671 1,877,330
304,340

145.67 125.35
20.32

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

2,205,414 1,537,908
19,450 648,057

147.26 102.69
1.30 43.27

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

1,834,755 361,416 472,244 262,091 707,092 31,912

122.51 24.13 31.53 17.50 47.21 2.13

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

633,359
543,181 248,277
0 184,667 110,237

42.29
36.27 16.58
0.00 12.33
7.36

Service Charges and Other Revenues Service charge revenues Other revenues

2,129,959 769,269
1,360,690

142.22 51.36 90.85

C -1

2000 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 Sheriff's 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 '00

Average amount ($)

Per capita amount ($)

8,248,033
1,532,284 220,831 0 0 976,488 112,808 170,718 51,441
3,295,090 0
2,314,700 0
61,330 919,060

550.73
102.31 14.75 0.00 0.00 65.20 7.53 11.40 3.43
220.02 0.00
154.55 0.00 4.10
61.37

112,386

7.50

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

112,386

7.50

84,413

5.64

0

0.00

0

0.00

10,171

0.68

18,799

1.26

55,443

3.70

0

0.00

527,038 2,340 1,334
413,186 110,178

35.19 0.16 0.09
27.59 7.36

2000 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 '00

Average amount ($)
885,286 866,764
18,522

Per capita amount ($)
59.11 57.87
1.24

600,199 546,054 54,145

40.08 36.46 3.62

452,973

30.25

344,041 192,514 151,527

22.97 12.85 10.12

414,322

27.66

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

Purpose

Average amount ($)

Per capita amount ($)

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

940,149
672,863
5,253,890 906,688 489,070 405,090 419,136 421,457 327,228 271,566 223,690 216,785 174,607 188,581 186,439 177,367 156,508 113,575 97,070 90,530

62.77
44.93
492.49 52.77 33.07 27.97 27.64 23.52 18.29 17.11 14.77 14.39 13.01 12.69 12.48 11.30 10.36 7.39 6.51 6.13

2000 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 ($)

16,963,100 12,043,004
1,733,027 1,300,400 1,903,750

1,191.26 1,036.31
119.89 89.12
136.00

1,679,275 322,767 347,920 370,373 647,040

114.36 21.62 24.92 25.09 48.45

10,472,810 4,796,590 4,876,715 1,907,754 2,334,880

719.66 321.29 346.95 128.10 157.08

548,943 242,756 167,997
88,276 38,331

37.59 16.26 11.93
5.95 2.87

C FY '00
Number reporting
5 1 14 26 4
30 11 24 33 3
32 11 26 35 3
30 11 24 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 ($)
1,345,130 7,978,889 10,577,758
C -4

Per capita amount ($)
92.25 508.49 706.29

Number reporting
25 15 42

2000 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Number Amount ($) reporting

1 All other 2 Jails 3 Water/sewer system 4 Education 5 Multi-purpose 6 Law enforcement and corrections 7 Water/sewer system 8 Parks and recreation facilities 9 Multi-purpose 10 All purposes 11 Education 12 Gas utility system

revenue bond

17,861,249

7

G.O.

12,043,004

1

revenue bond

7,533,747

27

G.O.

6,718,750

4

other long-term

5,710,000

1

G.O.

4,415,000

1

other long-term

4,352,757

23

revenue bond

3,995,000

1

G.O.

2,512,500

2

short-term

2,334,880

3

other long-term

2,285,000

1

revenue bond

1,805,000

1

C FY '00

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 ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

4,375,654

33

4,725,358

32

22,509,137

12

18,460,960

12

6,143,257

16

5,638,232

16

635,804

6

821,992

6

1,717,616

19

1,572,659

19

2,359,825

18

2,887,002

18

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,371,591 5,097,980 6,469,571

As % of current operations
16.6% 61.8% 78.4%

C -5

2000 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 Other enterprise funds 5 Local option sales tax 6 Real and personal property taxes 7 Special purpose sales tax 8 Solid waste system 9 Garbage and trash collection charges 10 Franchise payments taxes 11 Airport 12 Fines, forfeits and court fees 13 MARTA sales tax 14 Insurance premiums taxes 15 Business licenses and occupational taxes 16 Alcoholic beverage taxes 17 Interest earnings on investments 18 Landfill fees 19 Hotel/motel tax 20 State intergovernmental revenues 21 Other service charges 22 All additional revenues 23 Ambulance charges 24 Receipts from sale of materials 25 Other local intergovernmental revenues 26 Motor vehicle taxes 27 Parks and recreation charges 28 Building permits 29 Other excise and special use taxes 30 Federal intergovernmental revenues 31 Public utilities taxes 32 Special assessments 33 Alcoholic beverage taxes 34 Receipts from sale of real property 35 Rents and royalties 36 Tax collection fees 37 Intangible taxes (regular and recording) 38 Cemetery fees 39 Other licenses, permits and fees 40 Parking facilities and meters 41 Fire service subscription fees 42 FIFA, penalties, interest and cost 43 Railroad equipment tax 44 Mobile home taxes 45 Fee collections of county officers 46 Hospital charges 47 State DHR health grants
C -6

C FY '00

Per capita amount ($)
3,431.89 1,475.57 426.08 296.52 156.20 145.06 127.64 117.08 112.43
59.43 47.21 43.00 41.68 40.08 32.17 26.84 24.13 21.63 21.30 19.99 17.66 17.62 17.41 16.68 15.97 15.77 13.87 12.43 11.53 10.94 9.67 6.20 4.81 4.43 3.52 3.39 2.64 2.59 2.22 2.08 2.02 1.85 1.82 0.36 0.34 0.00 0.00 0.00

Percent of total revenues
100.0% 43.0% 12.4% 8.6% 4.6% 4.2% 3.7% 3.4% 3.3% 1.7% 1.4% 1.3% 1.2% 1.2% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2000 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Debt service costs 5 Other enterprise funds 6 Education (general government) 7 Police department 8 Solid waste system 9 Fire department 10 Construction (non-utility) 11 General administration 12 Purchase of equipment and land 13 Highways and streets 14 Garbage and trash collection 15 Airport 16 Ambulance service 17 Other general expenditures 18 Parks and recreation 19 Garbage and trash disposal 20 Financial administration 21 General insurance 22 Community development 23 Building inspection and regulation 24 General government buildings 25 Municipal court 26 Libraries 27 Jail 28 Public welfare and social services 29 Legal fees 30 Drainage 31 Parking facilities and meters 32 Public health 33 Natural resources

Per capita amount ($)
3,545.71 1,210.20 391.05 322.53 232.79 191.10 190.34 157.41 103.77
94.42 79.90 65.20 64.31 57.87 55.89 55.59 44.94 44.55 41.71 21.86 19.61 16.82 15.20 13.84 12.27 9.08 7.40 6.83 4.84 4.22 3.10 2.47 2.35 2.24

C FY '00
Percent of total
expenditures
100.0% 34.1% 11.0% 9.1% 6.6% 5.4% 5.4% 4.4% 2.9% 2.7% 2.3% 1.8% 1.8% 1.6% 1.6% 1.6% 1.3% 1.3% 1.2% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%

C -7

2000 Municipal Fiscal Planning Guide

Municipal Group -
Number Reporting = Population Range =
2000 Population =

D
41 5,000 - 9,999
294,310

D FY '00

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

3,949,680

550.23

Property Taxes Real and personal property taxes All other property taxes

886,189 751,749 134,440

123.45 104.73
18.73

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

764,808 615,449
0 149,358

106.54 85.74 0.00 20.81

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

849,202 160,574 233,827
78,292 367,353
9,156

118.30 22.37 32.57 10.91 51.18 1.28

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

227,228
187,396 84,195 0 56,053 47,148

31.65
26.11 11.73
0.00 7.81 6.57

Service Charges and Other Revenues Service charge revenues Other revenues

1,034,858 367,139 667,718

144.16 51.15 93.02

D -1

2000 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 Sheriff's 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

D FY '00

Average amount ($)

Per capita amount ($)

3,509,264
699,146 69,222 0 8,530 467,286 55,351 62,079 36,679
1,479,605 0
1,108,026 0
29,227 342,352

488.87
97.40 9.64 0.00 1.19 65.10 7.71 8.65 5.11
206.12 0.00
154.36 0.00 4.07
47.69

36,822

5.13

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

36,822

5.13

12,754

1.78

0

0.00

0

0.00

8,091

1.13

4,664

0.65

0

0.00

0

0.00

356,145 0
209 312,813 43,123

49.61 0.00 0.03
43.58 6.01

2000 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 '00

Average amount ($)
457,016 434,805
22,211

Per capita amount ($)
63.67 60.57
3.09

225,262 199,071 26,191

31.38 27.73 3.65

179

0.02

142,709 65,962 76,747

19.88 9.19
10.69

99,626

13.88

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

Purpose

Average amount ($)

Per capita amount ($)

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

D- 3

401,212
193,649
732,424 426,590 223,236 175,459 124,690 130,798 113,033 140,991 143,665 107,238 103,298 100,314
91,575 75,277 87,233 72,693 70,619 54,432

55.89
26.98
105.25 52.66 32.60 24.61 19.05 18.83 17.45 16.89 16.65 15.38 14.42 13.62 12.45 11.14 10.42 10.38 9.40 7.63

2000 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 ($)

1,662,500 288,008 915,516 559,920 0

222.62 41.48
124.86 75.02 0.00

195,859 94,801
262,460 132,897 189,077

27.56 12.59 36.10 18.48 29.21

2,714,394 2,649,951 3,155,614
831,476 145,738

381.96 351.95 435.43 115.62
26.43

150,693 142,221 101,647
41,595 11,880

21.19 18.89 14.12
5.78 1.84

D FY '00
Number reporting
4 1 15 11 0
27 4 25 25 5
27 4 25 25 2
26 4 26 25 5

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 ($)
478,104 1,266,729 3,569,208
D -4

Per capita amount ($)
67.98 165.72 497.22

Number reporting
28 11 41

2000 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Number Amount ($) reporting

1 Gas utility system 2 All other 3 Water/sewer system 4 Water/sewer system 5 Water/sewer system 6 Public buildings 7 Parks and recreation facilites 8 All other 9 Parks and recreation facilites 10 Highways, streets and drainage 11 Parks and recreation facilities 12 Law enforcement and corrections

revenue bond

4,610,000

1

G.O.

4,055,000

1

other long-term

3,052,839

25

revenue bond

2,571,293

26

G.O.

2,552,500

2

lease pool

1,291,957

6

G.O.

1,170,000

1

revenue bond

912,500

2

lease pool

762,025

1

other long-term

604,678

1

other long-term

317,268

1

lease pool

274,635

16

D FY '00

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 ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

1,946,038

36

6,989,627

14

2,616,559

16

54,356

3

590,495

12

547,383

6

2,056,933

36

6,555,255

14

2,602,148

15

76,877

3

616,035

12

447,064

5

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
523,280 2,092,405 2,615,685

As % of current operations
14.9% 59.6% 74.5%

D -5

2000 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 Real and personal property taxes 6 Solid waste system 7 Other enterprise funds 8 Special purpose sales tax 9 Fines, forfeits and court fees 10 Garbage and trash collection charges 11 Franchise payments taxes 12 Insurance premiums taxes 13 Alcoholic beverage taxes 14 Business licenses and occupational taxes 15 All additional revenues 16 Hotel/motel tax 17 Landfill fees 18 Interest earnings on investments 19 Public utilities taxes 20 State intergovernmental revenues 21 Other local intergovernmental revenues 22 Receipts from sale of materials 23 Motor vehicle taxes 24 Ambulance charges 25 Fire service subscription fees 26 Federal intergovernmental revenues 27 Other service charges 28 Building permits 29 Parks and recreation charges 30 Other excise and special use taxes 31 Airport 32 Rents and royalties 33 Alcoholic beverage taxes 34 Special assessments 35 Other licenses, permits and fees 36 Cemetery fees 37 Receipts from sale of real property 38 Intangible taxes (regular and recording) 39 FIFA, penalties, interest and cost 40 Tax collection fees 41 Mobile home taxes 42 Railroad equipment tax 43 Parking facilities and meters 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
D -6

D FY '00

Per capita amount ($)
2,555.32 1,018.69 368.99 276.15 114.49 109.35
81.58 78.51 58.03 56.00 52.58 51.18 32.57 22.37 19.98 17.67 14.94 14.51 14.38 13.56 13.54 11.93 11.30 10.94 10.67 10.51 10.32 8.75 8.62 7.95 6.92 6.80 4.01 3.97 2.91 2.42 1.90 1.61 1.43 1.19 1.16 0.61 0.24 0.07 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 39.9% 14.4% 10.8% 4.5% 4.3% 3.2% 3.1% 2.3% 2.2% 2.1% 2.0% 1.3% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2000 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Debt service costs 6 Solid waste system 7 Garbage and trash collection 8 Other enterprise funds 9 Tax assessor/appraiser 10 Fire department 11 General administration 12 Highways and streets 13 Purchase of equipment and land 14 Construction (non-utility) 15 Parks and recreation 16 Other general expenditures 17 Drainage 18 Garbage and trash disposal 19 Community development 20 Financial administration 21 Building inspection and regulation 22 General government buildings 23 General insurance 24 Airport 25 Jail 26 Municipal court 27 Libraries 28 Legal fees 29 Public health 30 Public welfare and social services 31 Natural resources 32 Education (general government)

Per capita amount ($)
2,707.27 955.39 375.14 291.89 154.36 128.86 85.10 69.28 67.59 66.08 65.33 65.10 62.60 57.76 48.02 33.30 19.54 18.83 18.32 17.31 16.59 15.21 12.82 11.75
9.61 9.37 8.47 7.37 6.76 4.55 3.32 0.91 0.75

D FY '00
Percent of total
expenditures
100.0% 35.3% 13.9% 10.8% 5.7% 4.8% 3.1% 2.6% 2.5% 2.4% 2.4% 2.4% 2.3% 2.1% 1.8% 1.2% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0%

D -7

2000 Municipal Fiscal Planning Guide

Municipal Group -
Number Reporting = Population Range =
2000 Population =

F
108 1,000 - 2,499
176,511

F FY '00

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

851,815

521.19

Property Taxes Real and personal property taxes All other property taxes

160,473 135,518
24,955

98.19 82.92 15.27

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

226,535 180,919
0 45,616

138.61 110.70
0.00 27.91

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

182,784 38,969 56,943 13,357 72,527 986

111.84 23.84 34.84 8.17 44.38 0.60

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

26,998
83,973 46,616
0 21,228 16,130

16.52
51.38 28.52
0.00 12.99
9.87

Service Charges and Other Revenues Service charge revenues Other revenues

171,051 66,285
104,766

104.66 40.56 64.10

F -1

2000 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 Sheriff's 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 '00

Average amount ($)

Per capita amount ($)

661,165
184,745 12,374 0 0 142,420 5,969 16,130 7,630
245,451 0
214,951 0
2,076 26,151

403.65
112.79 7.55 0.00 0.00 86.95 3.64 9.94 4.70
149.85 0.00
132.46 0.00 1.28
16.11

2,450

1.50

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

2,450

1.50

2,849

1.74

0

0.00

0

0.00

503

0.31

2,320

1.43

0

0.00

0

0.00

62,234 0 0
45,792 15,866

37.99 0.00 0.00
28.22 9.78

2000 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 '00

Average amount ($)
117,479 113,287
3,104

Per capita amount ($)
71.72 69.81
1.91

20,981 16,546 4,241

12.81 10.20 2.61

8,555

5.27

10,148

6.20

1,467

0.90

8,601

5.30

6,136

3.78

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

Purpose

Average amount ($)

Per capita amount ($)

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

70,911
59,272
745,262 388,895 228,953 113,148
75,171 79,088 53,240 40,603 41,026 34,050 43,381 35,856 28,235 27,839 29,859 24,460 27,623 17,521

43.70
36.52
313.00 274.26 129.02
62.57 41.49 41.43 33.74 26.27 20.32 19.69 19.59 18.92 16.47 16.22 15.38 13.75 13.22 11.48

2000 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 ($)

414,615 681,309 335,291 144,824 263,989

229.58 390.88 201.65
80.13 150.02

65,563 60,310 48,838 38,235 194,190

40.02 37.76 29.68 23.48 116.53

1,169,010 805,835 654,389 150,956 454,633

717.11 472.84 397.01
92.95 250.97

63,925 44,971 21,452
7,567 6,240

38.86 27.74 12.87
4.57 3.65

F FY '00
Number reporting
2 4 26 27 16
65 11 61 44 18
64 16 61 44 13
64 12 57 44 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 ($)
156,535 444,596 715,269
F -4

Per capita amount ($)
95.36 265.17 437.64

Number reporting
75 15 108

2000 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Number Amount ($) reporting

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

G.O.

1,900,000

1

G.O.

1,405,382

3

G.O.

1,382,325

2

revenue bond

1,165,025

64

other long-term

748,182

52

G.O.

566,793

7

short-term

454,633

13

lease pool

287,178

5

revenue bond

189,000

1

lease pool

133,507

14

lease pool

126,201

10

lease pool

111,934

6

F FY '00

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 ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

525,168

94

1,762,240

4

1,005,603

15

0

0

116,976

10

44,242

6

612,184

94

1,699,080

3

842,249

15

0

0

134,472

10

48,595

6

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
73,039 379,001 452,040

As % of current operations
11.2% 57.9% 69.0%

F -5

2000 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 Real and personal property taxes 6 Special purpose sales tax 7 Solid waste system 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Hotel/motel tax 11 State intergovernmental revenues 12 Fines, forfeits and court fees 13 Insurance premiums taxes 14 Federal intergovernmental revenues 15 Other local intergovernmental revenues 16 Alcoholic beverage taxes 17 Other enterprise funds 18 Fire service subscription fees 19 Public utilities taxes 20 Receipts from sale of materials 21 Interest earnings on investments 22 Motor vehicle taxes 23 Business licenses and occupational taxes 24 Other service charges 25 All additional revenues 26 Other excise and special use taxes 27 Parks and recreation charges 28 Alcoholic beverage taxes 29 Rents and royalties 30 Building permits 31 Receipts from sale of real property 32 Special assessments 33 Cemetery fees 34 Mobile home taxes 35 Intangible taxes (regular and recording) 36 FIFA, penalties, interest and cost 37 Other licenses, permits and fees 38 Tax collection fees 39 Railroad equipment tax 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 '00

Per capita amount ($)
2,654.97 862.36 591.02 317.07 119.50 96.04 81.98 68.60 48.19 45.64 40.64 38.18 37.02 35.62 31.01 30.10 27.76 22.97 19.60 18.94 16.44 16.23 11.42 10.86 10.10
8.68 8.65 7.77 6.55 6.26 4.16 3.12 2.64 2.15 2.06 1.69 1.52 1.17 0.75 0.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 32.5% 22.3% 11.9% 4.5% 3.6% 3.1% 2.6% 1.8% 1.7% 1.5% 1.4% 1.4% 1.3% 1.2% 1.1% 1.0% 0.9% 0.7% 0.7% 0.6% 0.6% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2000 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Debt service costs 5 Police department 6 Construction (non-utility) 7 Drainage 8 General administration 9 Education (general government) 10 Solid waste system 11 Highways and streets 12 Garbage and trash collection 13 Purchase of equipment and land 14 Other enterprise funds 15 Garbage and trash disposal 16 Community development 17 Fire department 18 Parks and recreation 19 General insurance 20 Financial administration 21 Other general expenditures 22 Public welfare and social services 23 General government buildings 24 Legal fees 25 Public health 26 Libraries 27 Jail 28 Building inspection and regulation 29 Municipal court

Per capita amount ($)
2,806.40 776.43 495.01 370.59 181.98 135.66 135.07 106.08 86.95 80.04 78.86 75.68 44.50 32.08 25.23 23.12 21.02 20.92 17.10 15.80 14.94 12.59 12.53 10.12
8.67 6.63 6.62 4.89 3.73 3.56

F FY '00
Percent of total
expenditures
100.0% 27.7% 17.6% 13.2% 6.5% 4.8% 4.8% 3.8% 3.1% 2.9% 2.8% 2.7% 1.6% 1.1% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1%

F -7

2000 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range =
2000 Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

G
88 500 - 999
62,327

G FY '00

Average amount ($)

Per capita amount ($)

355,201

501.51

43,898 35,123
8,774

61.98 49.59 12.39

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

99,988 74,238
0 25,750

141.17 104.82
0.00 36.36

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

73,324 15,766 25,746
718 31,063
31

103.53 22.26 36.35 1.01 43.86 0.04

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

9,238
58,039 26,912
0 4,423 27,009

13.04
81.95 37.57
0.00 6.24 38.13

Service Charges and Other Revenues Service charge revenues Other revenues

70,715 20,900 49,815

99.84 29.51 70.33

G -1

2000 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 Sheriff's 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 '00

Average amount ($)

Per capita amount ($)

243,371
94,725 4,863 0 0 74,299 3,215 8,386 3,963
75,320 0
69,036 0
221 6,929

343.62
133.74 6.87 0.00 0.00
104.90 4.54 11.84 5.60
106.34 0.00
96.37 0.00 0.31 9.67

3,094

4.37

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

3,094

4.37

1,515

2.14

0

0.00

0

0.00

19

0.03

1,482

2.07

32

0.04

0

0.00

22,503 0 0
19,062 3,442

31.77 0.00 0.00
26.91 4.86

2000 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 '00

Average amount ($)
35,984 36,380
17

Per capita amount ($)
50.81 50.78
0.02

5,107

7.21

3,668

5.12

1,481

2.09

1,781

2.49

2,167

3.06

449

0.63

1,718

2.43

1,194

1.69

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

Purpose

Average amount ($)

Per capita amount ($)

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

G- 3

37,227
21,730
241,418 269,861 127,748 119,615
43,422 25,356 26,335 21,773 21,718 21,604 22,639 17,791 20,030 15,583 15,980 12,354 11,213 10,328

52.56
30.68
419.86 342.25 177.92 150.65
57.52 41.98 35.52 33.48 30.46 28.41 28.02 26.07 25.56 23.28 22.21 16.78 15.86 14.57

2000 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 ($)

667,433 30,000
105,259 36,393 26,981

832.21 42.19
146.46 49.59 34.90

13,121 6,807
13,671 12,182 99,851

18.13 8.86
19.93 16.67 131.23

530,312 28,840
251,432 39,801 67,035

732.68 37.54
361.13 54.82 86.72

27,671 1,686
12,225 2,417 5,271

38.23 2.19
17.60 3.22 7.03

G FY '00
Number reporting
3 1 12 13 7
34 3 39 26 15
34 3 43 24 7
34 3 39 23 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

Average amount ($)
50,016 35,353 287,149
G -4

Per capita amount ($)
68.91 49.81 405.43

Number reporting
41 10 88

2000 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Number Amount ($) reporting

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

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

530,312

34

264,682

39

187,028

2

122,499

1

88,537

3

67,035

7

55,000

1

35,192

4

28,135

1

25,978

3

22,865

5

18,832

8

G FY '00

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 ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

146,545

79

562,946

2

140,649

3

0

0

44,378

5

79,221

4

242,232

79

516,395

2

124,894

3

0

0

41,784

5

67,204

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
20,545 129,997 150,543

As % of current operations
8.4% 53.4% 61.9%

G -5

2000 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Electric supply system 2 Water and sewer system 3 Gas supply system 4 Federal intergovernmental revenues 5 Special purpose sales tax 6 Local option sales tax 7 Other enterprise funds 8 Receipts from sale of materials 9 Real and personal property taxes 10 Solid waste system 11 Fines, forfeits and court fees 12 State intergovernmental revenues 13 Franchise payments taxes 14 Garbage and trash collection charges 15 Hotel/motel tax 16 Insurance premiums taxes 17 Alcoholic beverage taxes 18 Other local intergovernmental revenues 19 Fire service subscription fees 20 Public utilities taxes 21 Interest earnings on investments 22 Motor vehicle taxes 23 Business licenses and occupational taxes 24 Special assessments 25 All additional revenues 26 Parks and recreation charges 27 Alcoholic beverage taxes 28 Receipts from sale of real property 29 Rents and royalties 30 Other excise and special use taxes 31 Other service charges 32 Landfill fees 33 Cemetery fees 34 Building permits 35 FIFA, penalties, interest and cost 36 Mobile home taxes 37 Intangible taxes (regular and recording) 38 Railroad equipment tax 39 Other licenses, permits and fees 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
G -6

G FY '00

Per capita amount ($)
2,335.69 771.69 207.45 183.62 137.77 119.08 119.04 109.16 84.64 65.87 60.02 56.47 53.81 44.96 42.53 38.67 37.33 34.68 28.36 20.75 17.52 13.51 10.18 10.04
8.71 8.65 6.56 6.19 5.85 5.42 5.11 4.95 4.74 2.60 2.50 1.98 1.92 1.75 1.02 0.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 33.0% 8.9% 7.9% 5.9% 5.1% 5.1% 4.7% 3.6% 2.8% 2.6% 2.4% 2.3% 1.9% 1.8% 1.7% 1.6% 1.5% 1.2% 0.9% 0.7% 0.6% 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2000 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 Debt service costs 4 Gas supply system 5 Construction (non-utility) 6 Police department 7 General administration 8 Other enterprise funds 9 Highways and streets 10 Solid waste system 11 Education (general government) 12 Garbage and trash collection 13 Purchase of equipment and land 14 Public welfare and social services 15 Community development 16 General insurance 17 Financial administration 18 Garbage and trash disposal 19 Fire department 20 Other general expenditures 21 Libraries 22 Municipal court 23 General government buildings 24 Parks and recreation 25 Legal fees 26 Building inspection and regulation 27 Drainage 28 Jail 29 Public health 30 Ambulance service

Per capita amount ($)
2,272.10 707.88 342.91 177.42 163.05 136.59 119.22 104.90 92.60 56.60 56.51 52.89 38.98 33.68 23.73 20.95 16.05 14.88 14.56 13.00 12.78 12.40 12.20 11.85 11.27 10.12
7.18 2.17 2.09 1.93 1.73

G FY '00
Percent of total
expenditures
100.0% 31.2% 15.1% 7.8% 7.2% 6.0% 5.2% 4.6% 4.1% 2.5% 2.5% 2.3% 1.7% 1.5% 1.0% 0.9% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.1% 0.1% 0.1% 0.1%

G -7

2000 Municipal Fiscal Planning Guide

Municipal Group -
Number Reporting = Population Range =
2000 Population =

H
154 Less than 500
42,454

H FY '00

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

136,328

494.53

Property Taxes Real and personal property taxes All other property taxes

14,475 12,113
2,362

52.51 43.94
8.57

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

35,371 26,348
0 9,023

128.31 95.58 0.00 32.73

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

30,787 5,694
10,574 3,561
10,903 55

111.68 20.65 38.36 12.92 39.55 0.20

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

5,008
27,943 10,437
0 1,125 16,269

18.17
101.36 37.86 0.00 4.11 59.40

Service Charges and Other Revenues Service charge revenues Other revenues

22,743 3,862
18,735

82.50 14.10 68.40

H -1

2000 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 Sheriff's 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 '00

Average amount ($)

Per capita amount ($)

85,856
38,466 2,458 0 0 29,341 1,811 3,294 1,500
21,798 0
18,206 0
115 4,367

312.58
140.05 8.95 0.00 0.00
106.82 6.59 12.15 5.53
79.36 0.00
63.69 0.00 0.40
15.27

405

1.47

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

405

1.47

140

0.51

0

0.00

0

0.00

109

0.38

34

0.12

4

0.01

0

0.00

5,251 5 6
4,340 833

19.12 0.02 0.02 16.01 3.07

2000 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 '00

Average amount ($)
12,101 12,383
201

Per capita amount ($)
44.06 43.31
0.74

1,729

6.29

1,321

4.62

454

1.67

52

0.18

4,681 390
4,236

17.04 1.42
15.62

1,802

6.65

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

Purpose

Average amount ($)

Per capita amount ($)

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

H- 3

10,880
6,210
192,754 76,904 30,610 23,878 18,103 23,417 20,957 14,150 16,095 9,235 13,208 9,981 8,525 9,100 8,273 5,732 5,289 2,037

39.61
22.61
602.36 299.62 102.72
88.11 73.59 73.12 67.03 49.35 48.92 37.92 35.87 29.47 28.70 25.20 21.66 19.02 13.92
8.97

2000 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 ($)

63,573 0
188,306 22,214 24,228

225.17 0.00
617.58 62.49 82.13

10,436 4,890
27,605 7,259
11,692

33.50 15.50 87.69 22.55 40.75

192,144 82,946
205,751 20,194 53,455

612.55 242.53 700.21
59.99 186.02

9,646 4,696 8,175 1,305 3,540

31.01 14.89 25.97
3.77 13.00

H FY '00
Number reporting
3 0 11 2 9
38 7 33 12 11
34 7 38 10 11
37 7 33 11 10

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 ($)
30,089 24,092 167,004
H -4

Per capita amount ($)
96.04 87.61 608.17

Number reporting
40 8 153

2000 Municipal Fiscal Planning Guide

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

Purpose

Type of issue

Number Amount ($) reporting

1 Water/sewer system 2 Water/sewer system 3 Public buildings 4 Parks and recreation facilities 5 All other 6 Fire protection 7 Water/sewer system 8 All purposes 9 All other 10 Fire protection 11 Solid waste system 12 Parks and recreation facilites

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

215,880

35

194,515

33

158,546

2

117,070

1

113,886

1

103,184

1

59,779

4

53,455

11

50,835

2

24,418

1

20,319

1

18,395

1

H FY '00

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 ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

53,095

120

302,228

2

89,744

2

0

0

27,189

8

42,606

4

87,374

121

260,971

2

42,891

2

0

0

24,019

8

39,524

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
4,538 35,054 39,591

As % of current operations
5.4% 41.4% 46.7%

H -5

2000 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Electric supply system 2 Federal intergovernmental revenues 3 Gas supply system 4 Hotel/motel tax 5 Water and sewer system 6 Other enterprise funds 7 Special purpose sales tax 8 Parking facilities and meters 9 Local option sales tax 10 Real and personal property taxes 11 State intergovernmental revenues 12 Solid waste system 13 Fines, forfeits and court fees 14 Franchise payments taxes 15 Insurance premiums taxes 16 Alcoholic beverage taxes 17 Garbage and trash collection charges 18 Other local intergovernmental revenues 19 Receipts from sale of materials 20 All additional revenues 21 Rents and royalties 22 Interest earnings on investments 23 Public utilities taxes 24 Special assessments 25 Alcoholic beverage taxes 26 Business licenses and occupational taxes 27 Fire service subscription fees 28 Parks and recreation charges 29 Building permits 30 Motor vehicle taxes 31 Receipts from sale of real property 32 Cemetery fees 33 Other excise and special use taxes 34 Landfill fees 35 FIFA, penalties, interest and cost 36 Mobile home taxes 37 Other licenses, permits and fees 38 Other service charges 39 Railroad equipment tax 40 Intangible taxes (regular and recording) 41 Airport 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
H -6

H FY '00

Per capita amount ($)
3,390.84 979.67 519.61 235.24 222.38 186.84 160.78 131.90 127.06 121.95 78.99 78.15 73.31 62.83 42.74 41.49 39.91 35.34 28.53 23.03 21.46 19.94 19.55 17.72 17.32 13.14 12.38 12.27
9.90 9.89 9.84 8.32 7.59 7.25 2.58 2.55 2.35 2.28 1.83 1.69 1.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 28.9% 15.3% 6.9% 6.6% 5.5% 4.7% 3.9% 3.7% 3.6% 2.3% 2.3% 2.2% 1.9% 1.3% 1.2% 1.2% 1.0% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2000 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 Debt service costs 4 Construction (non-utility) 5 Other enterprise funds 6 Police department 7 Community development 8 Gas supply system 9 General administration 10 Solid waste system 11 Highways and streets 12 Purchase of equipment and land 13 Other general expenditures 14 Garbage and trash collection 15 Drainage 16 Fire department 17 General government buildings 18 Building inspection and regulation 19 Financial administration 20 General insurance 21 Garbage and trash disposal 22 Libraries 23 Legal fees 24 Parks and recreation 25 Municipal court 26 Public health 27 Jail 28 Education (general government) 29 Public welfare and social services 30 Parking facilities and meters 31 Natural resources 32 Ambulance service

Per capita amount ($)
2,606.97 845.93 308.69 191.50 169.10 149.15 142.40 139.60 112.43 106.82 64.76 56.54 41.28 36.84 36.17 30.64 21.17 20.38 18.73 18.68 16.27 13.69 11.47 11.46 11.21
6.97 5.97 4.84 4.33 4.07 3.15 1.95 0.78

H FY '00
Percent of total
expenditures
100.0% 32.4% 11.8% 7.3% 6.5% 5.7% 5.5% 5.4% 4.3% 4.1% 2.5% 2.2% 1.6% 1.4% 1.4% 1.2% 0.8% 0.8% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0%

H -7

2000 MunicipalFiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany 10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade 23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick

2000 Population
2,298 13,422 2,542 5,307
579 394 1,943 682 76,939 98 788 287 3,236 34,854 159 876 320 17,013 331 456 1,039 1,643 151 1,602 312 4,419 416,474 492 6,904 5,359 278 217 2,609 804 11,722 2,425 730 5,972 223 444

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak

C- 1

2000 Population
4,150 130
1,695 595 716 148 146
3,283 659
5,696 2,665 1,210
118 718 1,049 1,417 322 1,959 334 898 1,206 80 4,579 225 513 1,113 553 1,428 15,600 941 205 1,664 10,668 1,907 415 2,887 329 9,239 10,667 165

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

2000 MunicipalFiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey 97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton 103 Clermont 104 Cleveland 105 Climax 106 Cobbtown 107 Cochran 108 Cohutta 109 Colbert 110 Coleman 111 College Park 112 Collins 113 Colquitt 114 Comer 115 Commerce 116 Concord 117 Conyers 118 Coolidge 119 Cordele 120 Cornelia

2000 Population
5,669 755
7,709 205 233 541
19,843 15,925
975 265 9,470 4,278 383 9,552 3,531 295 305 2,245 1,248 7,231 2,276 2,019 419 1,907 297 311 4,455 582 488 149 20,382 528 1,939 1,052 5,292 336 10,689 552 11,608 3,674

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality 121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cusseta 127 Cuthbert 128 Dacula 129 Dahlonega 130 Daisy 131 Dallas 132 Dalton 133 Damascus 134 Danielsville 135 Danville 136 Darien 137 Dasher 138 Davisboro 139 Dawson 140 Dawsonville 141 Dearing 142 Decatur 143 Deepstep 144 Demorest 145 Denton 146 DeSoto 147 Dexter 148 Dillard 149 Doerun 150 Donalsonville 151 Dooling 152 Doraville 153 Douglas 154 Douglasville 155 Dublin 156 Dudley 157 Duluth 158 DuPont 159 East Dublin 160 East Ellijay

C- 2

2000 Population
11,547 807 572 223
4,220 1,196 3,731 3,848 3,638
126 5,056 27,912
277 457 373 1,719 834 1,544 5,058 619 441 18,147 132 1,465 269 214 509 198 828 2,796 163 9,862 10,639 20,065 15,857 447 22,122 139 2,484 707

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes

2000 MunicipalFiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
161 East Point 162 Eastman 163 Eatonton 164 Edgehill 165 Edison 166 Elberton 167 Ellaville 168 Ellenton 169 Ellijay 170 Emerson 171 Enigma 172 Ephesus 173 Eton 174 Euharlee 175 Fairburn 176 Fairmount 177 Fargo 178 Fayetteville 179 Fitzgerald 180 Flemington 181 Flovilla 182 Flowery Branch 183 Folkston 184 Forest Park 185 Forsyth 186 Fort Gaines 187 Fort Oglethorpe 188 Fort Valley 189 Franklin 190 Franklin Springs 191 Funston 192 Gainesville 193 Garden City 194 Garfield 195 Gay 196 Geneva 197 Georgetown 198 Gibson 199 Gillsville 200 Girard

2000 Population
39,595 5,440 6,764
30 1,340 4,743 1,609
336 1,584 1,092
869 388 319 3,208 5,464 745 380 11,148 8,758 369 652 1,806 2,178 21,447 3,776 1,110 6,940 8,005 902 762 426 25,578 11,289 152 149 114 973 694 195 227

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality 201 Glennville 202 Glenwood 203 Good Hope 204 Gordon 205 Graham 206 Grantville 207 Gray 208 Grayson 209 Greensboro 210 Greenville 211 Griffin 212 Grovetown 213 Gum Branch 214 Guyton 215 Hagan 216 Hahira 217 Hamilton 218 Hampton 219 Hapeville 220 Haralson 221 Harlem 222 Harrison 223 Hartwell 224 Hawkinsville 225 Hazlehurst 226 Helen 227 Helena 228 Hephzibah 229 Hiawassee 230 Higgston 231 Hiltonia 232 Hinesville 233 Hiram 234 Hoboken 235 Hogansville 236 Holly Springs 237 Homeland 238 Homer 239 Homerville 240 Hoschton

C- 3

2000 Population
3,641 884 210
2,152 312
1,309 1,811
765 3,238
946 23,451
6,089 273 917 898
1,626 307
3,857 6,180
144 1,814
509 4,188 3,280 3,787
430 2,307 3,880
808 316 421 30,392 1,361 463 2,774 3,195 765 950 2,803 1,070

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

Responded to survey
Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

2000 MunicipalFiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
241 Hull 242 Ideal 243 Ila 244 Iron City 245 Irwinton 246 Ivey 247 Jackson 248 Jacksonville 249 Jakin 250 Jasper 251 Jefferson 252 Jeffersonville 253 Jenkinsburg 254 Jersey 255 Jesup 256 Jonesboro 257 Junction City 258 Kennesaw 259 Keysville 260 Kingsland 261 Kingston 262 Kite 263 LaFayette 264 LaGrange 265 Lake City 266 Lake Park 267 Lakeland 268 Lavonia 269 Lawrenceville 270 Leary 271 Leesburg 272 Lenox 273 Leslie 274 Lexington 275 Lilburn 276 Lilly 277 Lincolnton 278 Lithonia 279 Locust Grove 280 Loganville

2000 Population
160 518 328 321 587 1,100 3,934 118 157 2,167 3,825 1,209 203 163 9,279 3,829 179 21,675 180 10,506 659 241 6,702 25,998 2,886 549 2,730 1,827 22,397 666 2,633 889 455 239 11,307 221 1,595 2,187 2,322 5,435

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality 281 Lone Oak 282 Lookout Mountain 283 Louisville 284 Lovejoy 285 Ludowici 286 Lula 287 Lumber City 288 Lumpkin 289 Luthersville 290 Lyerly 291 Lyons 292 Macon 293 Madison 294 Manassas 295 Manchester 296 Mansfield 297 Marietta 298 Marshallville 299 Martin 300 Maxeys 301 Maysville 302 McCaysville 303 McDonough 304 McIntyre 305 McRae 306 Meansville 307 Meigs 308 Menlo 309 Metter 310 Midville 311 Midway 312 Milan 313 Milledgeville 314 Millen 315 Milner 316 Mitchell 317 Molena 318 Monroe 319 Montezuma 320 Monticello

2000 Population
104 1,617 2,712 2,495 1,440 1,438 1,247 1,369
783 488 4,169 97,255 3,636 100 3,988 392 58,748 1,335 311 210 1,247 1,071 8,493 718 2,682 192 1,090 485 3,879 457 1,100 1,012 18,757 3,492 522 173 475 11,407 3,999 2,428

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

Responded to survey
Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

C- 4

2000 MunicipalFiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
321 Montrose 322 Moreland 323 Morgan 324 Morganton 325 Morrow 326 Morven 327 Moultrie 328 Mount Airy 329 Mount Vernon 330 Mount Zion 331 Mountain City 332 Mountain Park 333 Nahunta 334 Nashville 335 Nelson 336 Newborn 337 Newington 338 Newnan 339 Newton 340 Nicholls 341 Nicholson 342 Norcross 343 Norman Park 344 North High Shoals 345 Norwood 346 Nunez 347 Oak Park 348 Oakwood 349 Ochlocknee 350 Ocilla 351 Oconee 352 Odum 353 Offerman 354 Oglethorpe 355 Oliver 356 Omega 357 Orchard Hill 358 Oxford 359 Palmetto 360 Parrott

2000 Population
154 393 1,464 299 4,882 634 14,387 604 2,082 1,275 829 506 930 4,697 626 520 322 16,242 851 1,008 1,247 8,410 849 439 299 131 366 2,689 605 3,270 280 414 403 1,200 253 1,340 230 1,892 3,400 156

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality 361 Patterson 362 Pavo 363 Payne City 364 Peachtree City 365 Pearson 366 Pelham 367 Pembroke 368 Pendergrass 369 Perry 370 Pine Lake 371 Pine Mountain 372 Pinehurst 373 Pineview 374 Pitts 375 Plains 376 Plainville 377 Pooler 378 Port Wentworth 379 Portal 380 Porterdale 381 Poulan 382 Powder Springs 383 Preston 384 Pulaski 385 Quitman 386 Ranger 387 Ray City 388 Rayle 389 Rebecca 390 Register 391 Reidsville 392 Remerton 393 Rentz 394 Resaca 395 Reynolds 396 Rhine 397 Riceboro 398 Richland 399 Richmond Hill 400 Riddleville

C- 5

2000 Population
627 711 178 31,580 1,805 4,126 2,379 431 9,602 621 1,141 307 532 308 637 257 6,239 3,276 597 1,281 946 12,481 453 261 4,638 85 746 139 246 164 2,235 847 304 815 1,036 422 736 1,794 6,959 124

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

2000 MunicipalFiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
401 Rincon 402 Ringgold 403 Riverdale 404 Riverside 405 Roberta 406 Rochelle 407 Rockmart 408 Rocky Ford 409 Rome 410 Roopville 411 Rossville 412 Roswell 413 Royston 414 Rutledge 415 Sale City 416 Sandersville 417 Santa Claus 418 Sardis 419 Sasser 420 Savannah 421 Scotland 422 Screven 423 Senoia 424 Shady Dale 425 Sharon 426 Sharpsburg 427 Shellman 428 Shiloh 429 Siloam 430 Sky Valley 431 Smithville 432 Smyrna 433 Snellville 434 Social Circle 435 Soperton 436 Sparks 437 Sparta 438 Springfield 439 St. Marys 440 Stapleton

2000 Population
4,376 2,422 12,478
57 808 1,415 3,870 186 34,980 177 3,511 79,334 2,493 707 319 6,144 237 1,171 393 131,510 300 702 1,738 242 105 316 1,166 423 331 221 774 40,999 15,351 3,379 2,824 1,755 1,522 1,821 13,761 318

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality 441 Statesboro 442 Statham 443 Stillmore 444 Stockbridge 445 Stone Mountain 446 Sugar Hill 447 Summertown 448 Summerville 449 Sumner 450 Sunny Side 451 Surrency 452 Suwanee 453 Swainsboro 454 Sycamore 455 Sylvania 456 Sylvester 457 Talbotton 458 Talking Rock 459 Tallapoosa 460 Tallulah Falls 461 Talmo 462 Tarrytown 463 Taylorsville 464 Temple 465 Tennille 466 Thomaston 467 Thomasville 468 Thomson 469 Thunderbolt 470 Tifton 471 Tiger 472 Tignall 473 Toccoa 474 Toomsboro 475 Trenton 476 Trion 477 Tunnell Hill 478 Turin 479 Twin City 480 Ty Ty

C- 6

2000 Population
22,698 2,040 730 9,853 7,145
11,399 140
4,556 309 142 237
8,725 6,943
496 2,675 5,990 1,019
49 2,789
164 477 100 229 2,383 1,505 9,411 18,162 6,828 2,340 15,060 316 653 9,323 622 1,942 1,993 1,209 165 1,752 716

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

2000 MunicipalFiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
481 Tybee Island 482 Tyrone 483 Unadilla 484 Union City 485 Union Point 486 Uvalda 487 Valdosta 488 Varnell 489 Vernonburg 490 Vidalia 491 Vidette 492 Vienna 493 Villa Rica 494 Waco 495 Wadley 496 Waleska 497 Walnut Grove 498 Walthourville 499 Warm Springs 500 Warner Robins 501 Warrenton 502 Warwick 503 Washington 504 Watkinsville 505 Waverly Hall 506 Waycross 507 Waynesboro 508 West Point 509 Weston 510 Whigham 511 White 512 White Plains 513 Whitesburg 514 Willacoochee 515 Williamson 516 Winder 517 Winterville 518 Woodbine 519 Woodbury 520 Woodland

2000 Population
3,392 3,916 2,772 11,621 1,669
530 43,724 1,491
138 10,491
112 2,973 4,134
469 2,088
616 1,241 4,030
485 48,804
2,013 430
4,295 2,097
709 15,333
5,813 3,382
75 631 693 283 596 1,434 297 10,201 1,068 1,218 1,184 432

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

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes

Municipality 521 Woodstock 522 Woodville 523 Woolsey 524 Wrens 525 Wrightsville 526 Yatesville 527 Young Harris 528 Zebulon

C- 7

2000 Population
10,050 400 175
2,314 2,223
408 604 1,181

Group C H H F F H G F

Responded to survey
Yes Yes Yes Yes Yes Yes Yes Yes