$ GEORGIA LOCAL GOVERNMENT FINANCE 2002 Municipal Governments Fiscal Planning Guide Georgia Department of Community Affairs December 2003 2002 Fiscal Planning Guide GEORGIA LOCAL GOVERNMENT FINANCE 2002 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 2002 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 twenty 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, 2001 and June 30, 2002. 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 1 2002 Fiscal Planning Guide audited data in responding to the survey. Therefore, a degree of caution must be used when analyzing and interpreting the data. In addition, as governments use different accounting systems, certain data requested in the survey may not be available from each local government in the exact format requested. Using this Guide Comparing Local Finances Municipal government officials should have little difficulty using the data contained in this report. To compare the finances of a particular government with those of a similar size, these steps should be followed: STEP 1. Determine the population group of the government. To do this, use Appendix C, which lists all municipalities alphabetically, along with their 2002 estimated population and the population group to which they belong (A through H). STEP 2. Examine the data tables for the jurisdiction's population group. Each population group has a series of 10 tables. The group's letter designation is listed in the upper right hand corner of the page. STEP 3. Compile the local government's data for comparison with the data of its population group. This may be difficult if audits and other local records are used. Therefore two options are suggested: Best Option: Request a printout of the tables for your jurisdiction so that a direct comparison can be made. For this printout, contact: Department of Community Affairs Research Services (404) 679-4907 2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in 2002 and submitted to DCA. Appendix B of this report provides the structure of data categories to be used in compiling the survey data to the form used in the tables. A Word About The Tables Each set of tables is preceded by a brief profile showing the number of municipalities in the group, their population range, and the total population of the group. Table Contents 1 General revenues by source 2 General Operating Expenditures by Category 3 Leading Capital expenditures 4 Debt Issued, Retired, Outstanding at End of Year and Interest Paid on Debt 5 Cash and Investment Assets Held at End of Year 6 Debt Outstanding at End of Year, by Purpose 7 Revenues and Expenditures from Enterprise Funds 8 Personnel Expenditures for Current Operations 9 Revenue Sources in Per Capita Rank Order 10 Expenditures in Per Capita Rank Order Per capita and average amounts, as defined below, are the primary yardsticks used in the tables to compare the finances of jurisdictions of similar size. These numbers are merely ways to compare revenues and expenditures: they are not goals or recommended levels or amounts to achieve. 2 2002 Fiscal Planning Guide Per Capita Amount: Total amount for any item or category divided by the estimated total 2002 estimated 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 2002. 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 69 109 88 151 517 Population ranges are based upon estimated amounts for 2002 provided by the Bureau of the Census. The governments of Athens-Clarke County, Augusta-Richmond County and Columbus-Muscogee County are surveyed as consolidated governments and are reported in that section of the County Fiscal Planning Guide report. 3 2002 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2002 Estimated Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes T 517 All Groups 2,793,185 T FY '02 Average amount ($) Per capita amount ($) 4,245,681 785.85 949,771 837,996 111,775 175.80 155.11 20.69 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 920,331 716,399 1,240 202,691 170.35 132.60 0.23 37.52 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 798,270 126,213 189,993 142,733 322,570 15,246 147.47 23.36 35.17 26.42 59.71 2.82 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 269,866 464,304 177,705 88 118,540 167,971 49.95 85.94 32.89 0.02 21.94 31.09 Service Charges and Other Revenues Service charge revenues Other revenues 844,683 322,097 522,587 156.35 59.62 96.73 T - 1 2002 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 '02 Average amount ($) Per capita amount ($) 3,750,445 684,086 115,255 0 0 428,435 62,054 61,344 16,998 1,559,074 0 1,005,545 0 87,611 465,918 694.18 126.62 21.33 0.00 0.00 79.30 11.49 11.35 3.15 288.57 0.00 186.12 0.00 16.22 86.24 92,663 0 0 0 0 0 92,663 17.15 0.00 0.00 0.00 0.00 0.00 17.15 37,026 6.85 116 0.02 85 0.02 4,037 0.75 26,752 4.95 4,719 0.87 1,317 0.24 180,439 959 770 155,025 23,686 33.40 0.18 0.14 28.69 4.38 2002 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 '02 Average amount ($) 399,972 387,998 11,974 Per capita amount ($) 74.03 71.82 2.22 272,552 256,522 16,031 50.45 47.48 2.97 53,739 9.95 175,375 66,440 108,935 32.46 12.30 20.16 295,745 54.74 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 Highways and streets (Const.) 3 Parks and recreation (Const.) 4 Garbage and trash disposal (Land) 5 General administration (Const.) 6 Other expenditures (Const.) 7 Drainage (Const.) 8 Garbage and trash disposal (Const.) 9 General government buildings (Const.) 10 Community development (Const.) 11 Public welfare and social services (Const.) 12 Highways and streets (Land) 13 Public health (Const.) 14 Education - general govt. (Land) 15 Police department (Land) 310,749 274,209 7,997,180 432,738 507,454 197,055 420,287 741,736 459,583 340,593 257,548 254,914 184,436 149,450 142,057 137,995 103,640 57.52 50.75 226.95 38.11 35.10 34.32 30.99 29.43 29.22 28.95 27.54 20.34 19.93 15.99 13.00 11.33 11.06 T - 3 2002 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 ($) Per capita amount ($) 56,299,165 16,666,626 682,434 305,179 712,053 1,528.18 330.63 119.84 21.00 123.81 756,457 1,418,624 125,690 252,730 514,289 90.14 59.08 21.94 24.21 103.32 19,763,518 15,690,601 1,980,150 1,346,418 748,091 2,317.60 649.96 359.86 122.93 140.66 860,448 671,603 76,489 69,584 30,396 101.00 28.64 13.39 6.51 6.62 T FY '02 Number reporting 20 14 102 112 40 248 57 247 200 49 250 57 256 191 35 251 59 237 198 52 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 ($) 910,936 15,584,414 5,111,487 Per capita amount ($) 129.81 934.17 933.50 Number reporting 263 75 508 T - 4 2002 Municipal Fiscal Planning Guide T FY '02 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose 1 Multi-purpose 2 Parks and recreation facilities 3 Solid waste system 4 Parks and recreation facilites 5 Water/sewer system 6 Jails 7 Education 8 Industrial revenue bonds 9 Gas utility system 10 All other 11 Highways, streets and drainage 12 Public buildings 13 All other 14 All other 15 Law enforcement and corrections Type of issue G.O. revenue bond revenue bond G.O. revenue bond G.O. G.O. revenue bond revenue bond revenue bond G.O. G.O. G.O. lease pool G.O. Average amount ($) 61,056,563 32,420,833 24,565,000 14,760,721 12,620,813 11,900,000 11,887,961 8,137,531 7,766,055 6,368,380 5,608,111 3,525,339 3,046,202 2,895,086 2,181,206 Number reporting 8 6 4 8 240 1 14 3 5 19 4 13 7 52 4 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Average amount ($) Number reporting ---- Expenditures ---- Average amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 2,108,289 438 2,434,424 441 13,251,628 50 11,127,292 50 3,861,991 80 3,401,032 80 36,403,178 16 20,471,007 16 1,272,050 112 1,388,938 113 1,417,651 59 2,796,991 62 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 463,317 2,498,694 2,962,011 As % of current operations 12.4% 66.6% 79.0% T - 5 2002 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 Local option sales tax 6 Real and personal property taxes 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 State DHR health grants 14 Federal intergovernmental revenues 15 State intergovernmental revenues 16 Insurance premiums taxes 17 Hotel/motel tax 18 MARTA sales tax 19 Business licenses and occupational taxes 20 Other local intergovernmental revenues 21 Alcoholic beverage taxes 22 Other service charges 23 Interest earnings on investments 24 All additional revenues 25 Landfill fees 26 Motor vehicle taxes 27 Other excise and special use taxes 28 Building permits 29 Ambulance charges 30 Parks and recreation charges 31 Rents and royalties 32 Fire service subscription fees 33 Public utilities taxes 34 Alcoholic beverage taxes 35 Receipts from sale of materials 36 Intangible taxes (regular and recording) 37 Other licenses, permits and fees 38 Parking facilities and meters 39 Tax collection fees 40 Cemetery fees 41 Receipts from sale of real property 42 FIFA, penalties, interest and cost 43 Special assessments 44 Mobile home taxes 45 Railroad equipment tax 46 Fee collections of county officers 47 Hospital charges T - 6 T FY '02 Per capita amount ($) 4,219.83 1,222.36 819.41 496.18 388.80 163.81 162.68 102.47 96.92 85.31 66.96 59.94 46.38 45.21 43.39 35.47 35.25 33.48 32.15 31.34 26.71 24.21 23.53 20.58 20.24 17.11 15.00 13.30 12.23 11.63 10.15 8.59 7.14 7.04 7.01 6.56 4.19 3.40 2.75 2.17 2.12 2.09 2.05 1.60 0.76 0.17 0.00 0.00 Percent of total revenues 100.0% 29.0% 19.4% 11.8% 9.2% 3.9% 3.9% 2.4% 2.3% 2.0% 1.6% 1.4% 1.1% 1.1% 1.0% 0.8% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2002 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 State DHR health grants 6 Education (general government) 7 Police department 8 Other enterprise funds 9 Debt service costs 10 Solid waste system 11 Fire department 12 Construction (non-utility) 13 General administration 14 Other general expenditures 15 Highways and streets 16 Garbage and trash collection 17 Parks and recreation 18 Purchase of equipment and land 19 Jail 20 Community development 21 Financial administration 22 General insurance 23 County/municipal hospital 24 Garbage and trash disposal 25 Public welfare and social services 26 Municipal court 27 General government buildings 28 Building inspection and regulation 29 Ambulance service 30 Drainage 31 Libraries 32 Legal fees 33 Payments to other hospitals 34 Public health 35 Natural resources 36 Parking facilities and meters Per capita amount ($) 4,309.96 1,026.37 460.79 451.63 436.95 230.35 214.43 189.91 173.49 135.19 111.16 102.45 97.18 79.37 77.71 73.03 68.37 53.46 44.20 29.81 27.10 25.82 24.11 22.48 21.90 21.56 20.85 16.17 15.53 15.39 11.23 9.48 7.60 5.28 3.64 3.30 2.66 T FY '02 Percent of total expenditures 100.0% 23.8% 10.7% 10.5% 10.1% 5.3% 5.0% 4.4% 4.0% 3.1% 2.6% 2.4% 2.3% 1.8% 1.8% 1.7% 1.6% 1.2% 1.0% 0.7% 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% 0.1% 0.1% 0.1% 0.1% T - 7 2002 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2002 Estimated Population = A 6 50,000 and Above 865,797 A FY '02 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 155,465,551 1,077.38 Property Taxes Real and personal property taxes All other property taxes 33,672,623 30,811,731 2,860,892 233.35 213.53 19.83 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 31,665,468 27,843,684 0 3,821,785 219.44 192.96 0.00 26.49 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 28,492,972 3,546,775 5,223,986 7,676,993 11,670,602 374,617 197.46 24.58 36.20 53.20 80.88 2.60 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 11,784,840 21,030,915 6,264,638 0 4,047,917 10,718,360 81.67 145.74 43.41 0.00 28.05 74.28 Service Charges and Other Revenues Service charge revenues Other revenues 28,818,733 12,253,298 16,565,435 199.71 84.92 114.80 A -1 2002 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 '02 Average amount ($) Per capita amount ($) 145,914,756 21,015,138 3,844,112 0 0 12,300,135 2,456,348 2,368,245 46,298 59,491,743 0 34,221,763 0 5,996,658 19,273,322 1,011.19 145.64 26.64 0.00 0.00 85.24 17.02 16.41 0.32 412.28 0.00 237.16 0.00 41.56 133.56 5,526,690 0 0 0 0 0 5,526,690 38.30 0.00 0.00 0.00 0.00 0.00 38.30 1,376,715 9.54 0 0.00 0 0.00 41,324 0.29 1,323,776 9.17 11,615 0.08 0 0.00 7,013,865 14,130 51,497 6,816,676 131,562 48.61 0.10 0.36 47.24 0.91 2002 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 '02 Average amount ($) 12,640,718 11,945,287 695,430 Per capita amount ($) 87.60 82.78 4.82 10,893,329 10,893,329 0 75.49 75.49 0.00 0 0.00 7,164,432 2,322,715 4,841,716 49.65 16.10 33.55 20,792,127 144.09 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 Other expenditures (Const.) 4 Parks and recreation (Const.) 5 Highways and streets (Land) 6 Building inspection and regulation (Const.) 7 Fire department (Land) 8 Parks and recreation (Land) 9 Police department (Land) 10 Community development (Const.) 11 Municipal court (Land) 12 Garbage and trash collection (Land) 13 Other expenditures (Land) 14 General administration (Const.) 15 General administration (Land) 16 Fire department (Const.) 17 General government buildings (Land) 18 General government buildings (Const.) A- 3 5,778,556 5,277,383 5,572,922 2,102,475 2,303,912 2,188,077 2,133,822 1,031,381 1,027,520 957,503 754,441 434,056 456,577 656,404 350,542 200,323 209,995 127,306 84,962 38,296 40.05 36.57 58.75 23.71 23.05 21.45 13.51 8.08 7.12 6.64 5.23 3.88 2.84 2.70 2.18 2.10 1.46 1.14 0.93 0.49 2002 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 ($) Per capita amount ($) 501,260,000 35,831,667 107,173 2,567,475 5,000,000 1,814.32 185.26 0.84 14.17 65.51 22,380,595 9,363,333 939,792 2,943,372 5,000,000 139.22 64.89 9.21 18.71 65.51 783,045,228 91,323,333 18,708,495 25,691,082 5,000,000 4,871.04 632.87 183.40 163.27 65.51 32,426,688 4,274,222 731,199 1,255,861 145,469 201.71 29.62 7.17 7.98 1.91 A FY '02 Number reporting 2 3 1 4 1 5 6 2 5 1 5 6 2 5 1 5 6 2 5 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 ($) 43,093,663 243,014,523 202,488,930 A -4 Per capita amount ($) 205.57 1,336.25 1,403.25 Number reporting 3 4 6 2002 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 ($) reporting 1 Water/sewer system 2 Multi-purpose 3 Parks and recreation facilities 4 Parks and recreation facilites 5 Solid waste system 6 Water/sewer system 7 Education 8 All other 9 All other 10 Public buildings 11 Multi-purpose 12 Industrial revenue bonds revenue bond 539,775,404 4 G.O. 380,945,000 1 revenue bond 89,050,000 2 G.O. 66,350,000 1 revenue bond 45,495,000 2 other long-term 36,210,068 1 G.O. 35,147,500 2 lease pool 24,220,115 4 revenue bond 22,808,510 2 G.O. 13,020,000 2 lease pool 10,239,830 3 revenue bond 7,020,000 1 A FY '02 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 85,134,421 5 93,605,418 5 76,128,189 2 65,069,794 2 11,239,029 1 11,369,044 1 288,716,151 2 160,332,407 2 12,679,859 4 14,176,954 4 6,039,778 4 8,343,260 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 9,309,057 101,742,942 111,051,999 As % of current operations 6.4% 69.7% 76.1% A -5 2002 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Airport 2 Electric supply system 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 Franchise payments taxes 10 Garbage and trash collection charges 11 Federal intergovernmental revenues 12 Other enterprise funds 13 Business licenses and occupational taxes 14 Hotel/motel tax 15 State intergovernmental revenues 16 Fines, forfeits and court fees 17 Insurance premiums taxes 18 Other service charges 19 Interest earnings on investments 20 Other local intergovernmental revenues 21 Alcoholic beverage taxes 22 All additional revenues 23 Motor vehicle taxes 24 Building permits 25 Rents and royalties 26 Alcoholic beverage taxes 27 Other excise and special use taxes 28 Parks and recreation charges 29 Intangible taxes (regular and recording) 30 Public utilities taxes 31 Other licenses, permits and fees 32 Receipts from sale of materials 33 Receipts from sale of real property 34 FIFA, penalties, interest and cost 35 Cemetery fees 36 Special assessments 37 Parking facilities and meters 38 Fire service subscription fees 39 Mobile home taxes 40 Railroad equipment tax 41 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 '02 Per capita amount ($) 4,345.46 1,108.89 1,100.56 552.87 213.53 207.85 147.25 133.86 112.40 80.88 77.32 74.28 66.76 53.27 53.20 43.41 42.88 36.20 32.20 31.85 28.05 24.58 21.82 19.10 15.77 13.71 10.05 7.87 7.59 5.86 5.77 4.33 3.26 1.81 1.76 1.47 1.03 0.93 0.60 0.55 0.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 25.5% 25.3% 12.7% 4.9% 4.8% 3.4% 3.1% 2.6% 1.9% 1.8% 1.7% 1.5% 1.2% 1.2% 1.0% 1.0% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2002 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Debt service costs 5 Police department 6 Other general expenditures 7 Solid waste system 8 Gas supply system 9 Fire department 10 Other enterprise funds 11 Construction (non-utility) 12 General administration 13 Garbage and trash collection 14 Highways and streets 15 Parks and recreation 16 General insurance 17 Jail 18 Public welfare and social services 19 Municipal court 20 Community development 21 Financial administration 22 Drainage 23 General government buildings 24 Building inspection and regulation 25 Purchase of equipment and land 26 Garbage and trash disposal 27 Legal fees 28 Natural resources 29 Public health 30 Parking facilities and meters 31 Ambulance service Per capita amount ($) 4,085.69 940.69 615.80 607.88 243.43 237.16 155.21 149.66 148.96 133.56 92.22 87.50 85.24 84.00 82.78 75.49 60.67 53.22 41.87 38.30 33.55 26.64 20.45 17.02 16.10 12.82 12.73 4.48 3.91 2.59 0.88 0.88 A FY '02 Percent of total expenditures 100.0% 23.0% 15.1% 14.9% 6.0% 5.8% 3.8% 3.7% 3.6% 3.3% 2.3% 2.1% 2.1% 2.1% 2.0% 1.8% 1.5% 1.3% 1.0% 0.9% 0.8% 0.7% 0.5% 0.4% 0.4% 0.3% 0.3% 0.1% 0.1% 0.1% 0.0% 0.0% A -7 2002 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2002 Estimated Population = B 11 25,000 - 49,999 399,027 B FY '02 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 26,779,072 738.22 Property Taxes Real and personal property taxes All other property taxes 7,443,734 6,411,200 1,032,534 205.20 176.74 28.46 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 5,212,824 3,876,187 0 1,336,636 143.70 106.86 0.00 36.85 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 4,765,617 698,499 1,277,151 682,588 1,985,465 121,914 131.37 19.26 35.21 18.82 54.73 3.36 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 1,212,083 2,105,425 796,996 0 855,521 452,908 33.41 58.04 21.97 0.00 23.58 12.49 Service Charges and Other Revenues Service charge revenues Other revenues 6,039,390 2,459,301 3,580,089 166.49 67.80 98.69 B -1 2002 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 '02 Average amount ($) Per capita amount ($) 21,525,412 3,962,909 700,008 0 0 2,240,807 463,740 345,045 213,309 9,686,446 0 5,564,335 0 282,418 3,839,693 593.39 109.25 19.30 0.00 0.00 61.77 12.78 9.51 5.88 267.03 0.00 153.39 0.00 7.79 105.85 293,809 8.10 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 293,809 8.10 290,946 8.02 0 0.00 0 0.00 18,772 0.52 258,589 7.13 13,585 0.37 0 0.00 845,170 940 0 631,272 212,958 23.30 0.03 0.00 17.40 5.87 2002 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 '02 Average amount ($) 2,289,618 2,255,450 34,169 Per capita amount ($) 63.12 62.18 0.94 2,082,048 1,892,505 189,543 57.40 52.17 5.23 0 0.00 1,253,670 511,865 741,805 34.56 14.11 20.45 820,796 22.63 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 Highways and streets (Const.) 3 Parks and recreation (Const.) 4 Other expenditures (Const.) 5 Police department (Const.) 6 General government buildings (Const.) 7 Highways and streets (Land) 8 Fire department (Const.) 9 Other expenditures (Land) 10 Police department (Land) 11 Education - general govt. (Land) 12 General administration (Land) 13 Community development (Land) 14 Parks and recreation (Land) 15 Garbage and trash collection (Land) 16 Drainage (Const.) 17 Fire department (Land) 18 Building inspection and regulation (Const.) B- 3 2,058,307 3,485,031 7,997,180 1,448,582 1,055,600 942,780 784,789 585,071 530,746 523,434 410,104 381,164 243,693 255,607 253,029 245,098 203,522 189,461 176,556 172,794 56.74 96.07 226.95 41.32 29.98 28.31 21.96 17.26 14.98 13.91 12.02 10.51 8.15 7.00 6.73 6.64 5.75 5.47 4.85 4.83 2002 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 ($) Per capita amount ($) 10,056,297 36,032,500 5,462,411 530,996 5,206,240 240.74 1,279.59 195.31 14.55 147.75 2,433,600 2,104,353 261,347 623,251 5,206,240 66.38 65.31 7.32 16.88 147.75 45,538,916 28,809,135 7,244,172 1,965,196 0 1,242.13 894.15 202.93 53.24 0.00 2,606,477 1,088,481 299,453 90,278 52,868 71.09 33.78 8.39 2.45 1.50 B FY '02 Number reporting 2 2 1 8 1 10 7 8 10 1 10 7 8 10 0 10 7 8 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 ($) 2,609,819 17,348,766 23,252,341 B -4 Per capita amount ($) 69.86 520.34 641.00 Number reporting 8 5 11 2002 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 ($) reporting 1 Water/sewer system 2 Multi-purpose 3 Highways, streets and drainage 4 Industrial revenue bonds 5 Parks and recreation facilites 6 All other 7 Education 8 Water/sewer system 9 Gas utility system 10 All other 11 Solid waste system 12 Public buildings revenue bond 39,183,163 10 G.O. 31,235,836 3 G.O. 18,121,685 1 revenue bond 17,237,593 1 G.O. 14,805,151 2 revenue bond 12,115,000 2 G.O. 9,655,000 3 other long-term 8,749,058 6 revenue bond 7,619,941 1 G.O. 7,130,600 2 revenue bond 6,795,000 1 G.O. 6,075,873 2 B FY '02 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 12,506,370 9 16,892,962 9 30,599,044 2 12,093,131 2 14,782,886 2 8,534,604 2 318,721 2 746,007 2 3,453,764 7 3,808,125 7 1,810,950 4 1,777,666 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 4,504,418 13,764,362 18,268,780 As % of current operations 20.9% 63.9% 84.9% B -5 2002 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 Real and personal property taxes 5 Landfill fees 6 Local option sales tax 7 Solid waste system 8 Special purpose sales tax 9 Garbage and trash collection charges 10 Franchise payments taxes 11 Other enterprise funds 12 Fines, forfeits and court fees 13 Insurance premiums taxes 14 All additional revenues 15 Other local intergovernmental revenues 16 State intergovernmental revenues 17 Hotel/motel tax 18 Business licenses and occupational taxes 19 Alcoholic beverage taxes 20 Motor vehicle taxes 21 Federal intergovernmental revenues 22 Receipts from sale of materials 23 Parks and recreation charges 24 Interest earnings on investments 25 Airport 26 Other service charges 27 Other excise and special use taxes 28 Building permits 29 Rents and royalties 30 Ambulance charges 31 Fire service subscription fees 32 Alcoholic beverage taxes 33 Intangible taxes (regular and recording) 34 Public utilities taxes 35 Tax collection fees 36 Special assessments 37 FIFA, penalties, interest and cost 38 Cemetery fees 39 Other licenses, permits and fees 40 Receipts from sale of real property 41 Mobile home taxes 42 Parking facilities and meters 43 Railroad equipment tax 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants B -6 B FY '02 Per capita amount ($) 2,846.76 951.89 374.30 334.27 176.74 145.17 141.76 92.80 76.97 73.21 54.73 45.58 42.57 35.21 27.00 25.26 21.97 21.19 20.39 19.26 17.33 16.31 14.73 13.86 11.27 11.02 10.64 10.05 8.46 7.53 7.19 6.83 6.51 5.23 5.03 3.37 2.97 2.68 2.33 1.23 0.95 0.44 0.34 0.19 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 33.4% 13.1% 11.7% 6.2% 5.1% 5.0% 3.3% 2.7% 2.6% 1.9% 1.6% 1.5% 1.2% 0.9% 0.9% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2002 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Electric supply system 3 Gas supply system 4 Police department 5 Construction (non-utility) 6 Fire department 7 Solid waste system 8 Debt service costs 9 Garbage and trash collection 10 Highways and streets 11 General administration 12 Parks and recreation 13 Purchase of equipment and land 14 Other enterprise funds 15 Airport 16 Community development 17 Other general expenditures 18 Legal fees 19 Financial administration 20 Public welfare and social services 21 Garbage and trash disposal 22 General government buildings 23 General insurance 24 Building inspection and regulation 25 Jail 26 Libraries 27 Municipal court 28 Ambulance service 29 Drainage 30 Public health 31 Parking facilities and meters Per capita amount ($) 2,212.69 451.51 376.20 216.10 153.39 108.49 105.85 102.33 101.02 65.44 62.18 61.77 56.40 55.44 44.74 25.79 24.66 24.50 23.87 20.90 20.79 18.78 16.98 16.70 16.69 10.55 10.42 9.15 4.61 3.83 3.35 0.29 B FY '02 Percent of total expenditures 100.0% 20.4% 17.0% 9.8% 6.9% 4.9% 4.8% 4.6% 4.6% 3.0% 2.8% 2.8% 2.5% 2.5% 2.0% 1.2% 1.1% 1.1% 1.1% 0.9% 0.9% 0.8% 0.8% 0.8% 0.8% 0.5% 0.5% 0.4% 0.2% 0.2% 0.2% 0.0% B -7 2002 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2002 Estimated Population = C 42 10,000 - 24,999 664,790 C FY '02 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 10,497,848 663.23 Property Taxes Real and personal property taxes All other property taxes 2,562,404 2,205,607 356,797 161.89 139.35 22.54 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 2,347,478 1,592,679 14,893 739,906 148.31 100.62 0.94 46.75 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 2,009,848 379,848 541,958 261,923 736,609 89,511 126.98 24.00 34.24 16.55 46.54 5.66 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 733,632 867,786 357,881 0 316,251 193,654 46.35 54.82 22.61 0.00 19.98 12.23 Service Charges and Other Revenues Service charge revenues Other revenues 1,976,701 667,697 1,309,004 124.88 42.18 82.70 C -1 2002 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 '02 Average amount ($) Per capita amount ($) 9,356,252 1,905,577 349,325 0 0 1,281,304 116,333 103,183 55,433 4,039,702 0 2,805,341 0 49,697 1,184,664 591.11 120.39 22.07 0.00 0.00 80.95 7.35 6.52 3.50 255.22 0.00 177.24 0.00 3.14 74.84 157,498 9.95 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 157,498 9.95 48,407 3.06 0 0.00 0 0.00 11,820 0.75 16,607 1.05 19,979 1.26 0 0.00 263,418 1,378 1,558 218,574 41,909 16.64 0.09 0.10 13.81 2.65 2002 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 '02 Average amount ($) 980,679 967,359 13,320 Per capita amount ($) 61.96 61.12 0.84 678,601 619,718 58,883 42.87 39.15 3.72 553,160 34.95 454,174 226,634 227,540 28.69 14.32 14.38 275,037 17.38 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 administration (Const.) 2 Parks and recreation (Const.) 3 Other expenditures (Const.) 4 Garbage and trash disposal (Land) 5 Other expenditures (Land) 6 Highways and streets (Const.) 7 Police department (Const.) 8 Garbage and trash disposal (Const.) 9 Community development (Const.) 10 Highways and streets (Land) 11 Police department (Land) 12 General administration (Land) 13 General government buildings (Const.) 14 Community development (Land) 15 General government buildings (Land) 16 Public health (Const.) 17 Drainage (Land) 18 Parks and recreation (Land) C- 3 1,236,347 846,738 1,679,038 1,152,229 1,010,795 683,816 652,476 486,715 447,965 340,593 417,053 328,070 266,788 233,560 251,286 219,239 212,837 184,113 252,067 169,742 78.11 53.50 99.18 77.84 66.53 58.13 41.56 32.63 29.66 28.95 25.31 20.42 16.71 14.54 14.40 13.21 12.28 11.60 10.81 10.64 2002 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 ($) Per capita amount ($) 11,908,333 11,415,000 1,157,933 485,778 3,005,585 855.91 698.34 77.59 30.58 172.80 728,724 667,067 305,407 567,591 1,238,938 49.18 40.04 20.36 37.68 85.58 7,772,466 7,057,640 5,307,460 1,822,566 3,906,981 507.54 450.52 362.65 119.71 224.63 376,210 321,646 189,047 94,892 280,036 24.72 19.79 12.97 6.24 19.34 C FY '02 Number reporting 3 3 10 22 3 27 11 28 31 2 29 12 27 31 3 29 12 26 33 2 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 ($) 1,447,646 6,148,855 13,704,121 C -4 Per capita amount ($) 95.74 410.85 865.80 Number reporting 25 13 42 2002 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 ($) reporting 1 Jails 2 Education 3 Water/sewer system 4 All other 5 Multi-purpose 6 Water/sewer system 7 Parks and recreation facilities 8 Law enforcement and corrections 9 All purposes 10 Multi-purpose 11 All other 12 All other G.O. 11,900,000 1 G.O. 10,870,000 5 revenue bond 7,627,996 24 revenue bond 5,479,935 6 other long-term 5,065,000 1 other long-term 4,943,487 24 revenue bond 4,487,500 2 G.O. 4,400,000 1 short-term 3,906,981 3 G.O. 3,866,667 3 lease pool 2,022,122 14 other long-term 1,523,511 8 C FY '02 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 4,600,331 33 4,799,334 33 22,239,807 12 19,919,867 12 8,541,567 16 8,222,001 16 616,147 6 768,653 6 1,638,991 28 1,756,347 29 2,151,380 21 5,293,272 21 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 1,640,954 6,441,607 8,082,561 As % of current operations 17.5% 68.8% 86.4% C -5 2002 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 Other enterprise funds 7 Solid waste system 8 Special purpose sales tax 9 Garbage and trash collection charges 10 Franchise payments taxes 11 Fines, forfeits and court fees 12 Other excise and special use taxes 13 Airport 14 Insurance premiums taxes 15 MARTA sales tax 16 Business licenses and occupational taxes 17 Other service charges 18 Landfill fees 19 Other local intergovernmental revenues 20 Alcoholic beverage taxes 21 State intergovernmental revenues 22 Hotel/motel tax 23 All additional revenues 24 Interest earnings on investments 25 Federal intergovernmental revenues 26 Ambulance charges 27 Motor vehicle taxes 28 Building permits 29 Parks and recreation charges 30 Parking facilities and meters 31 Public utilities taxes 32 Receipts from sale of materials 33 Alcoholic beverage taxes 34 Intangible taxes (regular and recording) 35 Other licenses, permits and fees 36 Rents and royalties 37 FIFA, penalties, interest and cost 38 Cemetery fees 39 Special assessments 40 Receipts from sale of real property 41 Tax collection fees 42 Fire service subscription fees 43 Mobile home taxes 44 Railroad equipment tax 45 Fee collections of county officers 46 Hospital charges 47 State DHR health grants C -6 C FY '02 Per capita amount ($) 3,498.53 1,390.57 567.34 298.27 152.53 141.71 132.47 99.68 96.36 62.63 46.54 44.49 39.73 38.97 34.24 32.03 27.77 27.07 25.17 24.33 24.00 23.56 19.81 17.47 16.74 16.24 16.05 14.31 12.77 12.12 6.23 6.07 5.39 4.45 3.29 2.84 2.61 2.51 2.36 2.22 1.91 1.58 1.50 0.52 0.09 0.00 0.00 0.00 Percent of total revenues 100.0% 39.7% 16.2% 8.5% 4.4% 4.1% 3.8% 2.8% 2.8% 1.8% 1.3% 1.3% 1.1% 1.1% 1.0% 0.9% 0.8% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2002 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Education (general government) 4 Other enterprise funds 5 Water and sewer system 6 Police department 7 Fire department 8 Solid waste system 9 Construction (non-utility) 10 General administration 11 Garbage and trash collection 12 Highways and streets 13 Purchase of equipment and land 14 Debt service costs 15 Airport 16 Parks and recreation 17 Other general expenditures 18 Financial administration 19 Ambulance service 20 Community development 21 Building inspection and regulation 22 Garbage and trash disposal 23 General insurance 24 General government buildings 25 Municipal court 26 Libraries 27 Jail 28 Public welfare and social services 29 Legal fees 30 Drainage 31 Public health 32 Natural resources 33 Parking facilities and meters Per capita amount ($) 3,858.40 1,245.52 546.12 327.56 325.92 311.18 177.24 111.77 105.64 94.54 80.95 63.23 61.12 55.54 52.97 48.62 45.17 27.66 26.32 25.53 19.63 15.99 14.76 13.79 11.97 11.54 8.53 8.49 6.32 5.37 3.78 2.30 1.95 1.39 C FY '02 Percent of total expenditures 100.0% 32.3% 14.2% 8.5% 8.4% 8.1% 4.6% 2.9% 2.7% 2.5% 2.1% 1.6% 1.6% 1.4% 1.4% 1.3% 1.2% 0.7% 0.7% 0.7% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% C -7 2002 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2002 Estimated Population = D 41 5,000 - 9,999 310,986 D FY '02 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 4,373,301 576.57 Property Taxes Real and personal property taxes All other property taxes 979,374 849,186 130,188 129.12 111.96 17.16 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 862,003 665,672 0 196,331 113.65 87.76 0.00 25.88 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 970,093 159,050 261,993 91,758 448,444 8,848 127.90 20.97 34.54 12.10 59.12 1.17 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 280,786 253,974 134,237 0 83,362 36,375 37.02 33.48 17.70 0.00 10.99 4.80 Service Charges and Other Revenues Service charge revenues Other revenues 1,027,070 300,101 726,969 135.41 39.56 95.84 D -1 2002 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 '02 Average amount ($) Per capita amount ($) 3,908,640 805,880 156,326 0 0 439,635 80,288 87,899 41,731 1,720,994 0 1,293,333 0 64,766 362,895 515.31 106.25 20.61 0.00 0.00 57.96 10.59 11.59 5.50 226.89 0.00 170.51 0.00 8.54 47.84 69,644 9.18 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 69,644 9.18 48,600 6.41 0 0.00 0 0.00 9,832 1.30 10,577 1.39 28,192 3.72 0 0.00 230,946 2,535 0 194,973 33,438 30.45 0.33 0.00 25.71 4.41 2002 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 '02 Average amount ($) 513,100 497,996 15,105 Per capita amount ($) 67.65 65.66 1.99 269,555 234,117 35,439 35.54 30.87 4.67 106 0.01 173,139 86,047 87,092 22.83 11.34 11.48 76,674 10.11 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 Highways and streets (Const.) 3 Community development (Const.) 4 General government buildings (Land) 5 Other expenditures (Const.) 6 Parks and recreation (Land) 7 General administration (Const.) 8 Public health (Const.) 9 Highways and streets (Land) 10 Parks and recreation (Const.) 11 Police department (Land) 12 Drainage (Const.) 13 Fire department (Land) 14 Garbage and trash collection (Land) 15 Community development (Land) 16 Police department (Const.) 17 Public health (Land) 18 Building inspection and regulation (Land) D- 3 471,436 292,096 787,975 271,413 222,985 222,482 201,819 163,215 124,880 100,000 108,815 96,485 92,786 89,614 86,608 79,295 78,225 56,766 48,926 64,122 62.15 38.51 98.52 36.08 28.52 26.64 25.64 20.72 18.03 16.71 14.38 12.91 12.11 11.75 11.60 10.47 8.78 8.33 8.18 7.24 2002 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 6,354,000 17,695,000 1,016,225 201,114 450,000 911.62 1,694.76 135.13 26.15 77.00 677,961 117,971 172,056 203,585 219,142 88.27 14.61 22.53 26.99 30.76 4,507,730 6,863,822 4,323,313 808,913 50,054 597.77 792.11 571.20 106.37 7.80 215,372 181,788 146,913 49,656 6,893 28.34 22.52 19.24 6.60 1.14 D FY '02 Number reporting 5 1 19 17 1 25 3 25 30 5 27 4 26 30 1 27 3 24 29 4 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 ($) 589,575 2,240,781 4,464,800 D -4 Per capita amount ($) 78.12 254.16 588.63 Number reporting 27 10 41 2002 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 ($) reporting 1 Gas utility system 2 Parks and recreation facilites 3 Water/sewer system 4 Water/sewer system 5 Water/sewer system 6 All other 7 All other 8 Public buildings 9 All other 10 Highways, streets and drainage 11 Parks and recreation facilites 12 Fire protection revenue bond 15,474,167 2 G.O. 9,314,235 2 G.O. 4,600,000 1 other long-term 4,057,533 26 revenue bond 3,059,371 24 revenue bond 2,889,244 6 G.O. 2,018,266 2 lease pool 1,760,042 6 other long-term 593,263 2 other long-term 544,667 1 lease pool 428,792 2 lease pool 273,559 14 D FY '02 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 2,103,582 36 7,634,653 14 3,889,457 15 169,685 4 602,632 24 377,339 10 2,329,979 36 6,863,237 14 3,699,140 15 188,705 4 619,345 24 1,268,590 12 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 699,779 2,615,977 3,315,757 As % of current operations 17.9% 66.9% 84.8% D -5 2002 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 Special purpose sales tax 8 Franchise payments taxes 9 Garbage and trash collection charges 10 Fines, forfeits and court fees 11 Other enterprise funds 12 Insurance premiums taxes 13 Alcoholic beverage taxes 14 Airport 15 State intergovernmental revenues 16 Business licenses and occupational taxes 17 All additional revenues 18 Hotel/motel tax 19 Other service charges 20 Interest earnings on investments 21 Other local intergovernmental revenues 22 Ambulance charges 23 Motor vehicle taxes 24 Building permits 25 Fire service subscription fees 26 Federal intergovernmental revenues 27 Public utilities taxes 28 Landfill fees 29 Other excise and special use taxes 30 Parks and recreation charges 31 Alcoholic beverage taxes 32 Other licenses, permits and fees 33 Rents and royalties 34 Receipts from sale of real property 35 Receipts from sale of materials 36 Special assessments 37 Cemetery fees 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 '02 Per capita amount ($) 2,883.00 1,103.07 557.92 280.21 121.34 116.64 81.33 77.07 59.12 56.39 54.88 49.45 34.54 22.64 22.31 21.13 20.07 19.50 15.41 15.40 15.23 15.18 12.01 10.96 10.42 10.39 10.13 9.75 9.23 8.69 7.96 5.86 5.12 4.88 4.30 4.15 3.40 2.02 2.00 1.55 0.60 0.55 0.13 0.06 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 38.3% 19.4% 9.7% 4.2% 4.0% 2.8% 2.7% 2.1% 2.0% 1.9% 1.7% 1.2% 0.8% 0.8% 0.7% 0.7% 0.7% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2002 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Ambulance service 5 Police department 6 Other enterprise funds 7 Solid waste system 8 Fire department 9 Highways and streets 10 Garbage and trash collection 11 Construction (non-utility) 12 General administration 13 Debt service costs 14 Purchase of equipment and land 15 Parks and recreation 16 Garbage and trash disposal 17 Financial administration 18 Airport 19 Jail 20 Community development 21 General government buildings 22 Other general expenditures 23 General insurance 24 Building inspection and regulation 25 Municipal court 26 Libraries 27 Parking facilities and meters 28 Drainage 29 Legal fees 30 Public welfare and social services 31 Public health 32 Education (general government) Per capita amount ($) 3,163.59 991.61 530.62 310.37 195.48 173.63 163.05 83.59 69.12 69.08 62.72 62.54 57.96 55.33 54.74 35.08 33.21 28.38 24.81 19.13 17.36 17.34 16.91 16.70 15.77 12.75 10.48 10.24 8.49 7.44 4.50 4.35 0.82 D FY '02 Percent of total expenditures 100.0% 31.3% 16.8% 9.8% 6.2% 5.5% 5.2% 2.6% 2.2% 2.2% 2.0% 2.0% 1.8% 1.7% 1.7% 1.1% 1.0% 0.9% 0.8% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.0% D -7 2002 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2002 Estimated Population = E 69 2,500 - 4,999 259,490 E FY '02 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 2,678,788 712.31 Property Taxes Real and personal property taxes All other property taxes 502,237 428,085 74,152 133.55 113.83 19.72 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 720,974 491,084 0 229,890 191.71 130.58 0.00 61.13 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 467,271 99,627 133,296 48,828 184,413 1,107 124.25 26.49 35.44 12.98 49.04 0.29 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 116,173 294,790 150,277 0 116,756 27,757 30.89 78.39 39.96 0.00 31.05 7.38 Service Charges and Other Revenues Service charge revenues Other revenues 577,342 223,627 353,715 153.52 59.46 94.06 E -1 2002 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) E -2 E FY '02 Average amount ($) Per capita amount ($) 2,154,199 452,974 51,975 0 0 333,193 20,824 33,322 13,661 868,226 0 652,983 0 15,903 199,339 572.81 120.45 13.82 0.00 0.00 88.60 5.54 8.86 3.63 230.87 0.00 173.63 0.00 4.23 53.01 15,839 4.21 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 15,839 4.21 22,061 5.87 870 0.23 633 0.17 6,638 1.77 10,684 2.84 3,237 0.86 0 0.00 173,518 3,464 272 120,354 49,428 46.14 0.92 0.07 32.00 13.14 2002 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating E FY '02 Average amount ($) 323,019 322,110 909 Per capita amount ($) 85.89 85.65 0.24 138,331 116,609 21,722 36.78 31.01 5.78 49,943 13.28 60,301 19,527 40,774 16.03 5.19 10.84 50,158 13.34 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 (Const.) 2 Highways and streets (Const.) 3 General government buildings (Land) 4 General administration (Const.) 5 Other expenditures (Const.) 6 Other expenditures (Land) 7 Education - general govt. (Land) 8 Fire department (Const.) 9 Parks and recreation (Land) 10 Parks and recreation (Const.) 11 Fire department (Land) 12 Police department (Land) 13 Highways and streets (Land) 14 Drainage (Land) 15 General administration (Land) 16 Police department (Const.) 17 Drainage (Const.) 18 Community development (Land) E- 3 245,858 121,549 421,630 251,030 238,420 169,834 171,993 159,253 146,463 124,132 81,148 60,267 57,622 55,571 54,528 43,815 47,221 39,154 40,352 35,968 65.38 32.32 119.68 64.82 56.77 50.98 45.86 38.74 36.68 33.56 19.93 16.91 15.22 14.64 14.39 12.57 12.48 11.40 10.71 9.70 2002 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 6,256,579 0 769,693 134,867 687,745 1,376.06 0.00 214.73 34.23 189.12 233,186 122,565 164,165 91,642 347,993 62.03 29.32 43.78 24.47 97.35 2,640,774 2,592,831 1,700,202 591,620 908,055 699.50 593.43 463.05 155.09 246.53 122,051 118,810 70,132 44,990 33,438 32.38 28.42 18.79 11.79 9.77 E FY '02 Number reporting 4 0 19 19 8 45 11 46 34 9 44 8 47 35 7 46 11 44 35 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 ($) 461,950 296,291 3,273,981 E -4 Per capita amount ($) 121.70 81.71 872.75 Number reporting 44 10 67 2002 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 ($) reporting 1 Education 2 Water/sewer system 3 Fire protection 4 Multi-purpose 5 All other 6 Water/sewer system 7 All other 8 Public buildings 9 Parks and recreation facilites 10 All purposes 11 All other 12 All other G.O. 5,582,500 2 revenue bond 2,611,455 44 G.O. 2,240,000 1 G.O. 2,200,000 1 lease pool 2,115,156 7 other long-term 1,697,592 42 G.O. 1,492,005 2 G.O. 1,142,610 1 G.O. 945,000 1 short-term 908,055 7 other long-term 814,590 4 revenue bond 800,000 1 E FY '02 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 1,254,015 62 6,587,404 10 2,105,583 26 2,738 2 258,022 20 309,061 7 1,523,171 62 5,754,228 10 1,555,813 26 6,270 2 270,633 20 403,334 7 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 304,835 1,270,483 1,575,318 As % of current operations 14.2% 59.0% 73.1% E -5 2002 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 Parking facilities and meters 8 Other enterprise funds 9 Solid waste system 10 Garbage and trash collection charges 11 Fines, forfeits and court fees 12 Franchise payments taxes 13 State intergovernmental revenues 14 Other local intergovernmental revenues 15 Insurance premiums taxes 16 Alcoholic beverage taxes 17 Hotel/motel tax 18 Business licenses and occupational taxes 19 Federal intergovernmental revenues 20 Interest earnings on investments 21 All additional revenues 22 Fire service subscription fees 23 Landfill fees 24 Parks and recreation charges 25 Receipts from sale of materials 26 Other service charges 27 Motor vehicle taxes 28 Public utilities taxes 29 Ambulance charges 30 Building permits 31 Special assessments 32 Rents and royalties 33 Receipts from sale of real property 34 Alcoholic beverage taxes 35 Other excise and special use taxes 36 Other licenses, permits and fees 37 Cemetery fees 38 Intangible taxes (regular and recording) 39 FIFA, penalties, interest and cost 40 Mobile home taxes 41 Airport 42 Railroad equipment tax 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees E -6 E FY '02 Per capita amount ($) 3,897.37 1,724.45 585.11 331.49 144.12 139.12 121.13 119.78 78.65 64.79 64.42 53.86 49.76 48.55 45.43 35.44 27.71 24.41 19.11 17.62 17.56 17.32 16.95 16.88 16.60 14.91 14.65 14.27 14.03 11.51 9.24 7.83 6.67 4.69 4.37 3.26 2.92 2.60 2.23 1.56 1.23 0.79 0.35 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 44.2% 15.0% 8.5% 3.7% 3.6% 3.1% 3.1% 2.0% 1.7% 1.7% 1.4% 1.3% 1.2% 1.2% 0.9% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2002 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Other enterprise funds 6 Education (general government) 7 Construction (non-utility) 8 General administration 9 Highways and streets 10 Debt service costs 11 Parking facilities and meters 12 Solid waste system 13 Fire department 14 Purchase of equipment and land 15 Garbage and trash collection 16 Parks and recreation 17 Garbage and trash disposal 18 Ambulance service 19 Other general expenditures 20 Financial administration 21 Community development 22 County/municipal hospital 23 General insurance 24 General government buildings 25 Building inspection and regulation 26 Jail 27 Public welfare and social services 28 Libraries 29 Municipal court 30 Payments to other hospitals 31 Public health 32 Legal fees 33 Drainage 34 Natural resources 35 Airport Per capita amount ($) 3,671.13 1,506.34 432.34 402.64 176.51 102.64 94.78 93.72 88.60 87.01 68.74 68.57 67.96 63.37 59.89 59.74 36.03 30.58 29.99 27.04 26.35 24.66 22.48 16.36 11.59 10.88 10.72 10.03 9.87 7.10 5.86 5.71 5.19 3.22 2.82 1.80 E FY '02 Percent of total expenditures 100.0% 41.0% 11.8% 11.0% 4.8% 2.8% 2.6% 2.6% 2.4% 2.4% 1.9% 1.9% 1.9% 1.7% 1.6% 1.6% 1.0% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% E -7 2002 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2002 Estimated Population = F 109 1,000 - 2,499 185,563 F FY '02 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 954,450 560.65 Property Taxes Real and personal property taxes All other property taxes 164,489 140,955 23,534 96.62 82.80 13.82 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 258,533 194,692 0 63,840 151.86 114.36 0.00 37.50 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 188,353 40,988 58,245 12,360 76,315 445 110.64 24.08 34.21 7.26 44.83 0.26 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 31,090 114,556 76,231 0 16,738 21,586 18.26 67.29 44.78 0.00 9.83 12.68 Service Charges and Other Revenues Service charge revenues Other revenues 197,430 66,291 131,139 115.97 38.94 77.03 F -1 2002 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 '02 Average amount ($) Per capita amount ($) 767,957 217,563 24,335 0 0 151,200 17,815 18,141 6,072 279,345 0 247,584 0 2,722 29,039 451.10 127.80 14.29 0.00 0.00 88.81 10.46 10.66 3.57 164.09 0.00 145.43 0.00 1.60 17.06 5,848 3.44 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 5,848 3.44 9,034 5.31 0 0.00 0 0.00 848 0.50 5,108 3.00 0 0.00 3,079 1.81 61,052 0 37 42,169 18,846 35.86 0.00 0.02 24.77 11.07 2002 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 '02 Average amount ($) 138,493 135,686 2,807 Per capita amount ($) 81.35 79.70 1.65 24,457 19,475 4,982 14.37 11.44 2.93 9,969 5.86 19,070 2,488 16,582 11.20 1.46 9.74 4,099 2.41 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Public welfare and social services (Const.) 2 General administration (Const.) 3 General government buildings (Const.) 4 Drainage (Const.) 5 Highways and streets (Const.) 6 Community development (Const.) 7 Garbage and trash collection (Land) 8 Police department (Const.) 9 Community development (Land) 10 Parks and recreation (Land) 11 General administration (Land) 12 Other expenditures (Land) 13 Police department (Land) 14 Fire department (Land) 15 Highways and streets (Land) 16 Fire department (Const.) 17 Parks and recreation (Const.) 18 General government buildings (Land) F- 3 67,261 104,725 318,346 518,277 374,043 229,683 133,179 118,841 64,764 67,087 53,492 33,820 27,617 36,730 27,276 27,587 24,723 24,205 21,165 14,291 39.51 61.52 268.19 263.62 207.09 165.92 83.90 76.56 35.92 26.33 23.37 18.73 16.30 16.13 15.21 15.03 13.43 11.68 10.00 8.65 2002 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 ($) Per capita amount ($) 3,576,461 403,175 485,599 83,714 145,890 2,059.38 186.18 261.11 49.19 86.42 41,861 83,229 75,222 43,114 502,042 25.34 43.36 43.15 25.11 277.33 1,222,440 994,157 802,478 128,540 219,896 739.72 487.11 451.92 72.77 126.56 61,982 55,142 33,865 7,548 28,796 37.46 27.02 19.47 4.30 15.36 F FY '02 Number reporting 3 4 25 26 14 68 10 59 49 14 66 11 62 44 10 67 11 57 46 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 ($) 180,270 261,094 811,138 F -4 Per capita amount ($) 106.32 144.20 474.25 Number reporting 73 16 107 2002 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 ($) reporting 1 Public buildings 2 Parks and recreation facilites 3 Water/sewer system 4 All other 5 Education 6 Water/sewer system 7 Water/sewer system 8 Law enforcement and corrections 9 All purposes 10 All other 11 Public buildings 12 Gas utility system G.O. 1,313,333 3 G.O. 1,276,000 2 revenue bond 1,219,353 66 other long-term 1,130,492 3 G.O. 828,224 2 other long-term 814,155 56 G.O. 577,541 4 G.O. 477,115 1 short-term 219,896 10 lease pool 207,693 6 lease pool 201,585 4 revenue bond 162,000 1 F FY '02 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 633,318 95 1,509,835 5 1,176,669 15 0 0 111,211 15 81,768 6 893,700 96 1,574,125 5 1,033,348 15 0 0 133,164 15 438,304 7 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 114,575 420,473 535,048 As % of current operations 15.0% 55.0% 70.0% F -5 2002 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 State intergovernmental revenues 9 Garbage and trash collection charges 10 Federal intergovernmental revenues 11 Franchise payments taxes 12 Fines, forfeits and court fees 13 Other enterprise funds 14 Insurance premiums taxes 15 Hotel/motel tax 16 Alcoholic beverage taxes 17 Other local intergovernmental revenues 18 Fire service subscription fees 19 Interest earnings on investments 20 Receipts from sale of materials 21 Public utilities taxes 22 All additional revenues 23 Business licenses and occupational taxes 24 Motor vehicle taxes 25 Rents and royalties 26 Parks and recreation charges 27 Other service charges 28 Other excise and special use taxes 29 Building permits 30 Special assessments 31 Alcoholic beverage taxes 32 Cemetery fees 33 Receipts from sale of real property 34 Mobile home taxes 35 FIFA, penalties, interest and cost 36 Intangible taxes (regular and recording) 37 Other licenses, permits and fees 38 Railroad equipment tax 39 Tax collection fees 40 Airport 41 Ambulance charges 42 Fee collections of county officers 43 Hospital charges 44 Landfill fees 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants F -6 F FY '02 Per capita amount ($) 2,739.95 741.93 698.84 368.48 125.35 95.40 80.42 65.55 57.79 48.55 46.39 45.28 44.85 43.02 34.56 33.94 27.37 21.64 17.33 16.45 14.79 14.02 13.59 11.96 10.90 8.50 8.37 8.36 7.27 6.41 5.89 4.62 2.90 2.77 2.01 1.64 1.39 1.16 0.26 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 27.1% 25.5% 13.4% 4.6% 3.5% 2.9% 2.4% 2.1% 1.8% 1.7% 1.7% 1.6% 1.6% 1.3% 1.2% 1.0% 0.8% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2002 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 State DHR health grants 5 Other enterprise funds 6 Construction (non-utility) 7 Police department 8 General administration 9 Education (general government) 10 Highways and streets 11 Solid waste system 12 Debt service costs 13 Garbage and trash collection 14 Drainage 15 Purchase of equipment and land 16 General government buildings 17 Community development 18 Garbage and trash disposal 19 Financial administration 20 Fire department 21 Public welfare and social services 22 General insurance 23 Parks and recreation 24 Other general expenditures 25 Libraries 26 Legal fees 27 Municipal court 28 Jail 29 Public health 30 Building inspection and regulation 31 Natural resources Per capita amount ($) 3,497.78 773.53 613.72 519.97 257.33 228.91 175.85 152.03 88.81 87.24 85.58 78.49 67.12 42.09 40.65 38.62 30.67 28.37 28.30 26.55 24.30 22.19 18.06 17.93 10.01 7.33 6.95 6.79 5.92 5.45 5.28 3.72 F FY '02 Percent of total expenditures 100.0% 22.1% 17.5% 14.9% 7.4% 6.5% 5.0% 4.3% 2.5% 2.5% 2.4% 2.2% 1.9% 1.2% 1.2% 1.1% 0.9% 0.8% 0.8% 0.8% 0.7% 0.6% 0.5% 0.5% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% F -7 2002 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2002 Estimated 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 63,978 G FY '02 Average amount ($) Per capita amount ($) 386,449 531.55 48,598 38,881 9,717 66.85 53.48 13.37 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 113,454 81,494 0 31,960 156.05 112.09 0.00 43.96 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 77,904 17,286 25,846 1,393 33,043 336 107.15 23.78 35.55 1.92 45.45 0.46 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 10,634 56,932 36,655 446 9,973 9,858 14.63 78.31 50.42 0.61 13.72 13.56 Service Charges and Other Revenues Service charge revenues Other revenues 78,927 23,933 54,995 108.56 32.92 75.64 G -1 2002 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 '02 Average amount ($) Per capita amount ($) 297,210 104,786 11,457 0 0 77,257 3,404 9,419 3,249 94,496 0 84,980 0 537 8,979 408.80 144.13 15.76 0.00 0.00 106.26 4.68 12.96 4.47 129.98 0.00 116.89 0.00 0.74 12.35 2,486 3.42 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 2,486 3.42 11,406 0 1 1,835 6,872 24 2,675 15.69 0.00 0.00 2.52 9.45 0.03 3.68 21,134 0 0 16,527 4,608 29.07 0.00 0.00 22.73 6.34 2002 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 '02 Average amount ($) 47,699 47,699 0 Per capita amount ($) 65.61 65.61 0.00 7,208 9.91 5,307 7.30 1,901 2.61 49 0.07 5,079 6.99 578 0.79 4,501 6.19 2,868 3.94 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 (Land) 2 Community development (Const.) 3 General government buildings (Const.) 4 General government buildings (Land) 5 General administration (Land) 6 Highways and streets (Const.) 7 Community development (Land) 8 Fire department (Const.) 9 General administration (Const.) 10 Garbage and trash collection (Land) 11 Fire department (Land) 12 Highways and streets (Land) 13 Police department (Land) 14 Parks and recreation (Land) 15 Financial administration (Land) 16 Libraries (Land) 17 Public health (Land) 18 Drainage (Const.) G- 3 69,735 16,789 264,785 214,746 95,199 57,408 62,698 66,432 46,128 53,625 47,836 45,246 44,061 30,604 13,794 9,395 8,983 10,820 6,000 4,175 95.92 23.09 330.57 229.18 109.24 90.48 83.87 82.99 77.92 73.56 68.73 60.01 59.42 40.49 19.16 13.05 12.81 10.94 9.43 7.89 2002 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 ($) Per capita amount ($) 100,000 220,064 243,571 56,034 136,275 138.12 210.99 331.91 71.67 185.66 31,223 15,542 38,108 17,402 92,725 41.89 19.58 54.90 23.25 117.13 472,505 208,159 343,276 42,050 96,845 638.95 262.28 489.29 56.34 126.61 25,116 8,705 13,526 2,596 2,163 33.75 10.97 19.15 3.50 2.71 G FY '02 Number reporting 1 1 21 14 9 36 3 37 32 9 36 3 45 30 8 37 3 36 31 13 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 ($) 58,982 37,098 349,824 G -4 Per capita amount ($) 80.51 50.04 481.17 Number reporting 43 9 88 2002 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 ($) reporting 1 Water/sewer system 2 Water/sewer system 3 Fire protection 4 Solid waste system 5 Water/sewer system 6 All purposes 7 Multi-purpose 8 Fire protection 9 Solid waste system 10 Water/sewer system 11 All other 12 Highways, streets and drainage revenue bond other long-term G.O. other long-term G.O. short-term lease pool lease pool lease pool lease pool lease pool lease pool 472,505 36 351,571 42 228,739 2 170,656 3 167,000 1 96,845 8 88,098 1 74,747 6 36,160 3 27,124 7 23,198 5 20,269 5 G FY '02 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 165,563 77 602,726 2 187,182 3 0 0 42,589 7 142,615 3 223,757 77 485,262 2 154,861 3 0 0 40,030 7 142,908 3 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 24,224 146,593 170,818 As % of current operations 8.2% 49.8% 58.0% G -5 2002 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 Special purpose sales tax 7 Real and personal property taxes 8 State DHR health grants 9 Fines, forfeits and court fees 10 State intergovernmental revenues 11 Solid waste system 12 Other local intergovernmental revenues 13 Federal intergovernmental revenues 14 Franchise payments taxes 15 Garbage and trash collection charges 16 Insurance premiums taxes 17 Alcoholic beverage taxes 18 Hotel/motel tax 19 Fire service subscription fees 20 Receipts from sale of materials 21 Special assessments 22 Public utilities taxes 23 Interest earnings on investments 24 Business licenses and occupational taxes 25 Motor vehicle taxes 26 All additional revenues 27 Landfill fees 28 Other excise and special use taxes 29 Parks and recreation charges 30 Alcoholic beverage taxes 31 Rents and royalties 32 Other service charges 33 Receipts from sale of real property 34 Cemetery fees 35 Building permits 36 FIFA, penalties, interest and cost 37 Intangible taxes (regular and recording) 38 Mobile home taxes 39 Other licenses, permits and fees 40 Railroad equipment tax 41 Tax collection fees 42 Airport 43 Ambulance charges 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 Parking facilities and meters G -6 G FY '02 Per capita amount ($) 2,537.73 828.49 242.05 228.92 183.15 130.38 108.95 71.12 67.95 66.50 64.38 59.49 50.81 47.66 46.99 45.77 36.44 35.77 30.44 27.79 26.24 19.84 17.63 13.65 11.14 10.15 9.29 8.59 7.45 6.45 6.19 6.16 3.90 3.63 3.58 2.84 2.58 2.01 1.86 0.92 0.35 0.20 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 32.6% 9.5% 9.0% 7.2% 5.1% 4.3% 2.8% 2.7% 2.6% 2.5% 2.3% 2.0% 1.9% 1.9% 1.8% 1.4% 1.4% 1.2% 1.1% 1.0% 0.8% 0.7% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2002 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Gas supply system 4 Other enterprise funds 5 State DHR health grants 6 Police department 7 Construction (non-utility) 8 General administration 9 Public welfare and social services 10 Highways and streets 11 Community development 12 Purchase of equipment and land 13 Debt service costs 14 Solid waste system 15 Garbage and trash collection 16 Financial administration 17 Public health 18 Other general expenditures 19 Garbage and trash disposal 20 General insurance 21 Fire department 22 General government buildings 23 Parks and recreation 24 Libraries 25 Municipal court 26 Legal fees 27 Jail 28 Building inspection and regulation 29 Ambulance service 30 Education (general government) 31 Payments to other hospitals Per capita amount ($) 2,557.49 667.03 310.47 200.25 183.53 180.25 149.94 119.04 107.82 82.05 71.31 66.48 56.44 56.33 55.92 37.08 29.46 28.19 25.25 21.10 18.46 17.18 15.60 13.43 12.25 8.98 7.94 5.17 5.05 3.33 2.10 0.06 G FY '02 Percent of total expenditures 100.0% 26.1% 12.1% 7.8% 7.2% 7.0% 5.9% 4.7% 4.2% 3.2% 2.8% 2.6% 2.2% 2.2% 2.2% 1.4% 1.2% 1.1% 1.0% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% G -7 2002 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2002 Estimated Population = H 151 Less than 500 43,554 H FY '02 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 162,650 563.90 Property Taxes Real and personal property taxes All other property taxes 16,419 13,740 2,680 56.93 47.63 9.29 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 43,906 27,916 105 15,885 152.22 96.78 0.36 55.07 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 31,417 6,294 9,996 4,110 10,800 9 108.20 21.82 34.65 14.25 37.44 0.03 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 5,385 39,755 20,399 43 848 18,465 18.67 137.83 70.72 0.15 2.94 64.02 Service Charges and Other Revenues Service charge revenues Other revenues 25,975 5,579 20,396 90.06 19.34 70.71 H -1 2002 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 '02 Average amount ($) Per capita amount ($) 99,294 44,527 3,273 0 0 32,726 2,560 4,416 1,551 24,106 0 19,581 0 162 4,363 344.25 154.37 11.35 0.00 0.00 113.46 8.88 15.31 5.38 83.58 0.00 67.89 0.00 0.56 15.13 631 2.19 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 631 2.19 961 3.33 0 0.00 0 0.00 140 0.49 92 0.32 1 0.00 728 2.52 5,878 0 4 5,131 743 20.38 0.00 0.01 17.79 2.58 2002 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 '02 Average amount ($) 12,903 12,276 627 Per capita amount ($) 44.73 42.56 2.17 1,650 5.72 1,202 4.17 449 1.56 60 0.21 6,831 441 6,391 23.68 1.53 22.16 1,747 6.06 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Public welfare and social services (Const.) 2 Highways and streets (Const.) 3 Community development (Const.) 4 General government buildings (Const.) 5 Fire department (Const.) 6 Libraries (Land) 7 Parks and recreation (Const.) 8 Police department (Land) 9 Fire department (Land) 10 Highways and streets (Land) 11 General administration (Land) 12 General government buildings (Land) 13 Drainage (Const.) 14 Other expenditures (Const.) 15 Parks and recreation (Land) 16 General administration (Const.) 17 Other expenditures (Land) 18 Public health (Land) H- 3 10,971 19,526 228,407 135,858 93,545 45,473 36,409 40,224 9,995 13,433 11,955 12,027 12,154 7,667 11,062 4,874 7,903 4,704 4,556 4,200 38.04 67.69 1,575.22 417.77 369.74 188.46 111.86 86.69 44.13 37.18 35.89 35.66 34.18 27.20 27.05 26.93 21.31 21.28 14.58 14.14 2002 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 ($) Per capita amount ($) 0 0 212,001 16,315 12,748 0.00 0.00 417.60 39.55 33.84 8,559 5,386 19,583 12,043 53,162 26.24 14.22 60.10 31.35 136.44 280,874 51,748 275,130 111,277 16,420 773.24 136.60 833.40 295.03 42.26 11,756 2,524 8,145 2,418 4,137 36.11 6.66 24.39 6.29 9.77 H FY '02 Number reporting 0 0 6 2 3 32 6 42 9 8 33 6 39 6 5 30 6 40 9 7 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 ($) 32,130 26,486 207,966 H -4 Per capita amount ($) 93.24 87.70 711.16 Number reporting 40 8 146 2002 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 ($) reporting 1 Parks and recreation facilites 2 Water/sewer system 3 Water/sewer system 4 Public buildings 5 All other 6 Fire protection 7 Fire protection 8 Water/sewer system 9 Multi-purpose 10 Public buildings 11 All purposes 12 Highways, streets and drainage lease pool other long-term revenue bond G.O. revenue bond lease pool other long-term lease pool other long-term lease pool short-term lease pool 436,224 1 302,622 35 286,671 32 142,525 2 95,359 1 65,145 1 60,627 1 59,102 2 41,052 1 20,050 1 16,420 5 10,574 1 H FY '02 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 57,842 121 245,152 3 95,434 2 0 0 13,160 7 51,060 4 112,188 123 177,198 3 94,625 2 0 0 13,803 7 56,941 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 5,740 38,155 43,895 As % of current operations 5.8% 38.7% 44.5% H -5 2002 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 State intergovernmental revenues 8 Special purpose sales tax 9 Local option sales tax 10 Parking facilities and meters 11 Real and personal property taxes 12 Fines, forfeits and court fees 13 Landfill fees 14 Special assessments 15 Garbage and trash collection charges 16 Alcoholic beverage taxes 17 Franchise payments taxes 18 MARTA sales tax 19 Insurance premiums taxes 20 Solid waste system 21 Public utilities taxes 22 Other local intergovernmental revenues 23 Interest earnings on investments 24 All additional revenues 25 Fire service subscription fees 26 State DHR health grants 27 Alcoholic beverage taxes 28 Rents and royalties 29 Business licenses and occupational taxes 30 Motor vehicle taxes 31 Building permits 32 Parks and recreation charges 33 Receipts from sale of real property 34 Cemetery fees 35 Other licenses, permits and fees 36 Receipts from sale of materials 37 Mobile home taxes 38 FIFA, penalties, interest and cost 39 Other service charges 40 Intangible taxes (regular and recording) 41 Railroad equipment tax 42 Other excise and special use taxes 43 Airport 44 Ambulance charges 45 Fee collections of county officers 46 Hospital charges 47 Tax collection fees H -6 H FY '02 Per capita amount ($) 3,705.65 956.38 604.69 248.53 241.13 196.03 193.96 156.42 150.12 125.82 105.74 84.17 80.61 60.99 49.62 45.84 40.48 40.20 37.90 37.51 34.57 26.12 21.97 21.14 19.84 18.87 14.98 13.39 12.79 12.64 9.39 8.86 8.80 5.52 4.60 4.57 3.05 1.90 1.90 1.73 1.43 0.77 0.70 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 25.8% 16.3% 6.7% 6.5% 5.3% 5.2% 4.2% 4.1% 3.4% 2.9% 2.3% 2.2% 1.6% 1.3% 1.2% 1.1% 1.1% 1.0% 1.0% 0.9% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2002 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Construction (non-utility) 4 State DHR health grants 5 Gas supply system 6 Other enterprise funds 7 Community development 8 Police department 9 General administration 10 Drainage 11 Debt service costs 12 Highways and streets 13 Solid waste system 14 Garbage and trash collection 15 Purchase of equipment and land 16 Other general expenditures 17 General government buildings 18 Financial administration 19 General insurance 20 Fire department 21 Building inspection and regulation 22 Garbage and trash disposal 23 Legal fees 24 Libraries 25 Municipal court 26 Parks and recreation 27 Jail 28 Public welfare and social services 29 Public health 30 Education (general government) 31 Natural resources 32 Ambulance service Per capita amount ($) 3,181.93 674.61 381.11 325.89 317.73 246.42 216.30 188.07 150.03 117.72 94.91 76.22 54.04 40.87 40.32 33.38 28.78 28.06 25.08 22.99 20.08 16.72 12.99 12.50 10.95 10.24 9.26 9.21 6.22 4.74 3.73 1.93 0.84 H FY '02 Percent of total expenditures 100.0% 21.2% 12.0% 10.2% 10.0% 7.7% 6.8% 5.9% 4.7% 3.7% 3.0% 2.4% 1.7% 1.3% 1.3% 1.0% 0.9% 0.9% 0.8% 0.7% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.0% H -7 2002 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. A - 1 2002 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 B - 1 2002 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 B - 2 2002MunicipalFiscal 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 2002 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 No 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 2002 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 2002MunicipalFiscal 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 2002 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 2002 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 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 2002MunicipalFiscal 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 2002 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 2002 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 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 2002MunicipalFiscal 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 2002 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 2002 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 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 Yes Yes Yes Yes Yes Yes Yes C- 4 2002MunicipalFiscal 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 2002 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 No 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 Rest Haven 396 Reynolds 397 Rhine 398 Riceboro 399 Richland 400 Richmond Hill C- 5 2002 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 2,235 847 304 815 151 1,036 422 736 1,794 6,959 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 H F H G 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 No Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes 2002MunicipalFiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 401 Riddleville 402 Rincon 403 Ringgold 404 Riverdale 405 Riverside 406 Roberta 407 Rochelle 408 Rockmart 409 Rocky Ford 410 Rome 411 Roopville 412 Rossville 413 Roswell 414 Royston 415 Rutledge 416 Sale City 417 Sandersville 418 Santa Claus 419 Sardis 420 Sasser 421 Savannah 422 Scotland 423 Screven 424 Senoia 425 Shady Dale 426 Sharon 427 Sharpsburg 428 Shellman 429 Shiloh 430 Siloam 431 Sky Valley 432 Smithville 433 Smyrna 434 Snellville 435 Social Circle 436 Soperton 437 Sparks 438 Sparta 439 Springfield 440 St. Marys 2002 Population 124 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 Group H 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 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 Municipality 441 Stapleton 442 Statesboro 443 Statham 444 Stillmore 445 Stockbridge 446 Stone Mountain 447 Sugar Hill 448 Summertown 449 Summerville 450 Sumner 451 Sunny Side 452 Surrency 453 Suwanee 454 Swainsboro 455 Sycamore 456 Sylvania 457 Sylvester 458 Talbotton 459 Talking Rock 460 Tallapoosa 461 Tallulah Falls 462 Talmo 463 Tarrytown 464 Taylorsville 465 Temple 466 Tennille 467 Thomaston 468 Thomasville 469 Thomson 470 Thunderbolt 471 Tifton 472 Tiger 473 Tignall 474 Toccoa 475 Toomsboro 476 Trenton 477 Trion 478 Tunnell Hill 479 Turin 480 Twin City C- 6 2002 Population 318 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 Group H 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 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 Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 2002MunicipalFiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 481 Ty Ty 482 Tybee Island 483 Tyrone 484 Unadilla 485 Union City 486 Union Point 487 Uvalda 488 Valdosta 489 Varnell 490 Vernonburg 491 Vidalia 492 Vidette 493 Vienna 494 Villa Rica 495 Waco 496 Wadley 497 Waleska 498 Walnut Grove 499 Walthourville 500 Warm Springs 501 Warner Robins 502 Warrenton 503 Warwick 504 Washington 505 Watkinsville 506 Waverly Hall 507 Waycross 508 Waynesboro 509 West Point 510 Weston 511 Whigham 512 White 513 White Plains 514 Whitesburg 515 Willacoochee 516 Williamson 517 Winder 518 Winterville 519 Woodbine 520 Woodbury 2002 Population 716 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 Group G 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 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 Woodland 522 Woodstock 523 Woodville 524 Woolsey 525 Wrens 526 Wrightsville 527 Yatesville 528 Young Harris 529 Zebulon C- 7 2002 Population 432 10,050 400 175 2,314 2,223 408 604 1,181 Group H C H H F F H G F Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231 (404) 679-4950 Publication Number: 0314