- Collection:
- Georgia Government Publications
- Serial:
- Georgia local government finances, fiscal planning guide. Municipal version / Georgia Department of Community Affairs.
- Title:
- Georgia local government finance: 2004 municipal government fiscal planning guide
- Creator:
- Georgia. Department of Community Affairs
- Contributor to Resource:
- Georgia. Department of Community Affairs.
- Publisher:
- Atlanta, Ga. : Georgia Dept. of Community Affairs, 2005
- Date of Original:
- 2004
- Subject:
- Municipal finance--Georgia--Statistics
- Location:
- United States, Georgia, 32.75042, -83.50018
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- 1985/1986-
Report year ends June 30.
Has companion publication: Georgia local government finances, fiscal planning guide. County version.
Information in this publication is also highlighted and updated in: Georgia local government finance. Highlights.
Latest issue consulted: 2003. - External Identifiers:
- Call Number GA C495.G6 S1 L6M9 2004
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pg6-bs1-bl6m9-b2004-belec-p-btext
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pg6-bs1-bl6m9-b2004-belec-p-btext
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
$
GEORGIA LOCAL GOVERNMENT FINANCE
2004 Municipal Government Fiscal Planning Guide
Georgia Department of Community Affairs
January 2005
2004 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2004 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 2003 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.
Change in Reporting Method The 2004 Municipal Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2003 only. Earlier reports included fiscal years ended in July of one year, through June of the subsequent year. Although these earlier reports included financial data for twelve consecutive months, the use of two different fiscal years
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
2004 Fiscal Planning Guide
(e.g., 6 months of 2002 and six months of 2003) created communication problems when comparing financial data of one government to that of other governments. The change in the
2004 report is consistent with generally accepted accounting and reporting standards, and should provide for better communications in the future.
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 2003 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 2003 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
2004 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the estimated total 2003 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
7 13 45 41 74 103 89 157 529
Number reporting
7 13 45 39 74 98 84 139 499
Population ranges are based upon estimated amounts for 2003 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
2004 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 2003 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
T 2004
T
499 All Groups 2,802,777
Average amount ($)
Per capita amount ($)
4,573,695
814.29
1,202,960 1,071,964
130,996
214.17 190.85
23.32
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
980,342 724,273
1,377 254,692
174.54 128.95
0.25 45.34
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
854,442 132,480 221,771 138,801 344,838
16,552
152.12 23.59 39.48 24.71 61.39 2.95
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
287,431
483,497 211,638
0 107,230 164,629
51.17
86.08 37.68
0.00 19.09 29.31
Service Charges and Other Revenues Service charge revenues Other revenues
765,024 264,651 500,373
136.20 47.12 89.09
T - 1
2004 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 2004
Average amount ($)
Per capita amount ($)
3,861,179
691,193 137,790
0 0 394,750 66,852 74,317 17,485
1,666,322 0
1,092,040 0
78,046 496,236
687.44
123.06 24.53 0.00 0.00 70.28 11.90 13.23 3.11
296.67 0.00
194.42 0.00
13.90 88.35
99,142 0 0 0 0 0
99,142
17.65 0.00 0.00 0.00 0.00 0.00
17.65
35,932
6.40
60
0.01
0
0.00
4,981
0.89
28,421
5.06
2,470
0.44
0
0.00
92,428 1,425 270
72,339 18,432
16.46 0.25 0.05
12.88 3.27
2004 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 2004
Average amount ($)
382,975 366,472
16,503
Per capita amount ($)
68.18 65.25
2.94
289,646 271,712
17,934
51.57 48.37
3.19
58,162
10.36
195,187 75,923
119,264
34.75 13.52 21.23
357,292
63.61
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Natural resources (Const.) 2 Garbage and trash disposal (Const.) 3 Natural resources (Land) 4 Public welfare and social services (Const.) 5 Highways and streets (Const.) 6 Education - general govt. (Land) 7 Parks and recreation (Const.) 8 General government buildings (Const.) 9 Drainage (Const.) 10 Community development (Const.) 11 Other expenditures (Const.) 12 Highways and streets (Land) 13 General administration (Const.) 14 Police department (Land) 15 Parks and recreation (Land)
286,008
272,180
206,474 22,686
126,877 679,708 467,169 412,341 480,975 361,026 507,710 231,449 414,295 126,925 134,153 104,997 149,696
50.82
48.46
79.69 72.48 53.93 44.71 43.26 38.94 30.76 26.17 25.35 18.08 16.88 13.64 12.13 10.70 10.34
T - 3
2004 Municipal Fiscal Planning Guide
Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Yea 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 ($)
Per capita amount ($)
97,088,951 5,486,406
658,062 451,134 715,728
2,616.32 110.35 90.48 30.60 119.41
5,097,951 2,078,160
244,956 279,123 619,300
553.57 75.82 43.46 25.45
116.11
20,161,328 16,416,053
1,910,204 1,439,155 1,008,102
2,259.75 597.05 346.21 121.28 143.28
1,003,023 837,390 81,250 62,400 23,001
108.35 30.28 14.31 5.61 4.01
T 2004
Number reporting
20 14 85 88 53
228 50 249 193 58
233 50 257 173 38
232 50 237 187 60
Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ
Category
Sinking funds Bond funds General/other funds
Average amount ($)
4,032,757 16,068,997
6,017,411
Per capita amount ($)
521.81 867.05 1,055.52
Number reporting
239 68 490
T - 4
2004 Municipal Fiscal Planning Guide
T
2004
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Multi-purpose 2 Parks and recreation facilities 3 Solid waste system 4 All other 5 Parks and recreation facilites 6 Water/sewer system 7 Education 8 Gas utility system 9 All other 10 Highways, streets and drainage 11 Public buildings 12 Industrial revenue bonds
G.O.
42,475,906
8
revenue bond
30,198,683
6
revenue bond
24,390,000
4
G.O.
18,290,372
7
G.O.
12,887,150
9
revenue bond
12,824,782
221
G.O.
12,722,571
12
revenue bond
7,860,206
5
revenue bond
6,589,573
19
G.O.
5,047,132
4
G.O.
3,440,825
14
revenue bond
3,347,500
2
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
1,925,530
422
1,336,756
47
689,455
77
1,071,106
17
399,484
129
173,351
66
2,347,020
422
1,147,516
46
597,582
77
1,296,424
17
434,439
131
347,884
67
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
551,189 2,691,410 3,242,599
As % of current operations
14.3% 69.7% 84.0%
T - 5
2004 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Airport 2 Gas supply system 3 Water and sewer system 4 Real and personal property taxes 5 Local option sales tax 6 Special purpose sales tax 7 Solid waste system 8 Other enterprise funds 9 Franchise payments taxes 10 Fines, forfeits and court fees 11 Federal intergovernmental revenues 12 Garbage and trash collection charges 13 State intergovernmental revenues 14 Insurance premiums taxes 15 MARTA sales tax 16 Business licenses and occupational taxes 17 Hotel/motel tax 18 Other service charges 19 Alcoholic beverage taxes 20 Other local intergovernmental revenues 21 Landfill fees 22 All additional revenues 23 Motor vehicle taxes 24 Other excise and special use taxes 25 Building permits 26 Ambulance charges 27 Interest earnings on investments 28 Parks and recreation charges 29 Rents and royalties 30 Public utilities taxes 31 Fire service subscription fees 32 Alcoholic beverage taxes 33 Intangible taxes (regular and recording) 34 Hospital charges 35 Receipts from sale of materials 36 Other licenses, permits and fees 37 Parking facilities and meters 38 Cemetery fees 39 FIFA, penalties, interest and cost 40 Tax collection fees 41 Special assessments 42 Receipts from sale of real property 43 Mobile home taxes 44 Railroad equipment tax 45 Electric supply system 46 Fee collections of county officers 47 State DHR health grants
T - 6
T 2004
Per capita amount ($)
2,906.53 662.10 561.85 404.22 199.23 159.87 102.78 101.62 84.10 61.56 47.64 42.79 42.61 39.66 39.51 33.52 31.20 31.02 26.75 24.22 24.15 22.83 21.14 15.11 14.67 13.45 11.18 11.11 10.28
8.52 8.06 7.64 7.07 6.46 5.13 4.93 3.44 3.02 2.79 2.59 2.58 1.77 1.52 0.71 0.16 0.00 0.00 0.00
Percent of total revenues
100.0% 22.8% 19.3% 13.9% 6.9% 5.5% 3.5% 3.5% 2.9% 2.1% 1.6% 1.5% 1.5% 1.4% 1.4% 1.2% 1.1% 1.1% 0.9% 0.8% 0.8% 0.8% 0.7% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 Education (general government) 6 Police department 7 Other enterprise funds 8 Debt service costs 9 Solid waste system 10 Fire department 11 Other general expenditures 12 Construction (non-utility) 13 General administration 14 Highways and streets 15 Garbage and trash collection 16 Parks and recreation 17 Purchase of equipment and land 18 General insurance 19 Financial administration 20 Community development 21 Jail 22 Ambulance service 23 Municipal court 24 Public welfare and social services 25 Garbage and trash disposal 26 Building inspection and regulation 27 General government buildings 28 Drainage 29 County/municipal hospital 30 Libraries 31 Legal fees 32 Parking facilities and meters 33 Public health 34 Natural resources 35 Clerk of courts 36 Correctional institute 37 Juvenile and magistrate court 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
T - 7
T 2004
Per capita amount ($)
4,514.19 1,081.09 801.38 496.96 486.98 206.13 198.61 162.48 116.04 110.48 103.60
90.61 86.06 70.35 65.90 54.97 53.43 52.56 31.59 29.26 27.99 24.55 21.46 19.98 19.23 18.78 16.75 16.38 11.71 11.31 10.13 7.21 4.55 3.95 1.72 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 23.9% 17.8% 11.0% 10.8% 4.6% 4.4% 3.6% 2.6% 2.4% 2.3% 2.0% 1.9% 1.6% 1.5% 1.2% 1.2% 1.2% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
A
2004
Municipal Group Number Reporting = Population Range = 2003 Estimated Population =
A 7 50,000 and Above 915,836
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues
A -1
Average amount ($)
Per capita amount ($)
137,270,677
1,049.20
41,448,199 38,275,642
3,172,557
316.80 292.55
24.25
25,844,719 21,986,393
0 3,858,326
197.54 168.05
0.00 29.49
26,045,503 3,090,614 5,429,982 6,225,575
10,943,842 355,491
199.07 23.62 41.50 47.58 83.65 2.72
10,124,416
14,936,940 3,560,462 0 3,313,017 8,063,462
77.38
114.17 27.21 0.00 25.32 61.63
18,870,900 7,151,504
11,719,396
144.24 54.66 89.57
2004 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 2004
Average amount ($)
Per capita amount ($)
117,672,225
14,707,921 3,492,969 0 0 6,409,930 2,172,574 2,568,746 63,702
51,708,575 0
30,732,322 0
4,658,748 16,317,504
899.40
112.42 26.70 0.00 0.00 48.99 16.61 19.63 0.49
395.22 0.00
234.90 0.00
35.61 124.72
4,625,899 0 0 0 0 0
4,625,899
35.36 0.00 0.00 0.00 0.00 0.00
35.36
1,313,669 0 0
70,110 1,243,558
0 0
10.04 0.00 0.00 0.54 9.50 0.00 0.00
457,072
3.49
13,986
0.11
0
0.00
283,944
2.17
159,142
1.22
2004 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 2004
Average amount ($)
7,775,470 7,134,454
641,016
Per capita amount ($)
59.43 54.53
4.90
9,656,770 9,656,770
0
73.81 73.81
0.00
0
0.00
6,780,391 2,087,320 4,693,071
51.82 15.95 35.87
20,646,459
157.81
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 Parks and recreation (Const.) 3 Highways and streets (Const.) 4 General government buildings (Const.) 5 Highways and streets (Land) 6 Community development (Const.) 7 Fire department (Land) 8 Other expenditures (Const.) 9 Police department (Land) 10 Parks and recreation (Land) 11 General administration (Land) 12 Other expenditures (Land) 13 Garbage and trash collection (Land) 14 Community development (Land) 15 Police department (Const.) 16 Municipal court (Land) 17 General government buildings (Land) 18 Jail (Land)
A- 3
3,698,167
4,604,188
2,484,538 2,685,029 1,678,452 1,041,953 1,126,818
941,556 913,943 544,100 625,797 431,282 352,499 411,486
90,271 199,161
83,011 95,524 82,713 88,387
28.27
35.19
31.12 26.94 20.24
9.35 8.58 8.45 6.99 5.46 4.78 3.30 2.40 2.08 1.47 1.40 0.81 0.58 0.50 0.35
2004 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 ($)
Per capita amount ($)
584,391,667 13,305,000 150,000 2,657,478 5,000,000
2,898.50 70.96 1.97 10.65 65.62
179,523,330 8,406,524 5,161,086 3,290,187 5,000,000
1,260.47 58.54 60.00 23.57 65.62
717,144,543 65,814,782 8,526,869 20,121,506 5,000,000
4,618.84 458.34 99.13 144.14 65.62
30,404,081 3,326,155
369,080 960,226
89,742
213.47 23.16 4.29 6.88 1.18
A 2004
Number reporting
3 3 1 2 1
6 6 3 6 1
5 6 3 6 1
6 6 3 6 1
Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ
Category
Sinking funds Bond funds All other funds
Average amount ($)
122,002,727 129,809,450 218,260,961
A -4
Per capita amount ($)
932.50 992.17 1,668.23
Number reporting
7 7 7
2004 Municipal Fiscal Planning Guide
A
2004
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Water/sewer system 2 Multi-purpose 3 Parks and recreation facilites 4 Parks and recreation facilities 5 Solid waste system 6 Education 7 All other 8 All other 9 Public buildings 10 Water/sewer system 11 Multi-purpose 12 Gas utility system
revenue bond 463,633,818
4
G.O.
239,360,000
1
G.O.
62,380,000
1
revenue bond
56,893,333
3
revenue bond
45,495,000
2
G.O.
32,625,428
2
lease pool
22,975,015
4
revenue bond
21,232,500
2
G.O.
12,285,000
2
other long-term 12,196,045
2
lease pool
8,213,671
3
revenue bond
7,419,941
1
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
62,015,567
6
22,370,617
2
5,363,869
2
75,246,129
3
13,700,543
6
3,394,165
5
77,136,505
6
18,775,867
2
5,104,683
2
90,646,115
3
15,472,304
6
5,245,067
5
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
10,046,142 92,554,554 102,600,696
As % of current operations
8.5% 78.7% 87.2%
A -5
2004 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Airport 2 Water and sewer system 3 Real and personal property taxes 4 Gas supply system 5 Local option sales tax 6 Solid waste system 7 Special purpose sales tax 8 Franchise payments taxes 9 Federal intergovernmental revenues 10 Other enterprise funds 11 Business licenses and occupational taxes 12 Hotel/motel tax 13 Insurance premiums taxes 14 Fines, forfeits and court fees 15 Other service charges 16 State intergovernmental revenues 17 Other local intergovernmental revenues 18 Alcoholic beverage taxes 19 Garbage and trash collection charges 20 All additional revenues 21 Motor vehicle taxes 22 Building permits 23 Interest earnings on investments 24 Rents and royalties 25 Intangible taxes (regular and recording) 26 Other excise and special use taxes 27 Alcoholic beverage taxes 28 Parks and recreation charges 29 Public utilities taxes 30 Other licenses, permits and fees 31 Receipts from sale of materials 32 FIFA, penalties, interest and cost 33 Cemetery fees 34 Parking facilities and meters 35 Special assessments 36 Receipts from sale of real property 37 Mobile home taxes 38 Fire service subscription fees 39 Railroad equipment tax 40 Ambulance charges 41 Electric supply system 42 Fee collections of county officers 43 Hospital charges 44 Landfill fees 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees
A -6
A 2004
Per capita amount ($)
3,058.58 886.01 529.03 292.55 287.79 192.31 112.23 104.67 83.65 61.63 57.31 47.64 47.58 41.50 35.90 33.54 27.21 25.32 23.62 22.52 21.73 17.90 17.80 15.17 13.14 10.57 10.24 9.94
7.29 6.47 4.52 2.79 2.44 2.13 1.28 1.17 0.99 0.70 0.20 0.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 29.0% 17.3% 9.6% 9.4% 6.3% 3.7% 3.4% 2.7% 2.0% 1.9% 1.6% 1.6% 1.4% 1.2% 1.1% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Airport 2 Electric supply system 3 Water and sewer system 4 Gas supply system 5 Police department 6 Debt service costs 7 Other general expenditures 8 Solid waste system 9 Fire department 10 Other enterprise funds 11 Construction (non-utility) 12 General insurance 13 Parks and recreation 14 Highways and streets 15 General administration 16 Jail 17 Community development 18 Public welfare and social services 19 Municipal court 20 Garbage and trash collection 21 Purchase of equipment and land 22 Financial administration 23 General government buildings 24 Building inspection and regulation 25 Drainage 26 Garbage and trash disposal 27 Legal fees 28 Public health 29 Parking facilities and meters 30 Ambulance service 31 Clerk of courts 32 Correctional institute 33 County/municipal hospital 34 Education (general government) 35 Juvenile and magistrate court 36 Libraries 37 Natural resources 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
A -7
A 2004
Per capita amount ($)
4,557.39 1,067.34 955.97 658.03 273.89 234.90 228.58 169.12 126.74 124.72
88.56 77.74 77.26 73.81 54.53 48.99 38.16 35.87 35.81 35.36 32.43 28.27 26.70 16.61 15.95 15.91 7.98 3.86 3.28 1.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 23.4% 21.0% 14.4% 6.0% 5.2% 5.0% 3.7% 2.8% 2.7% 1.9% 1.7% 1.7% 1.6% 1.2% 1.1% 0.8% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.4% 0.4% 0.3% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
B
2004
Municipal Group Number Reporting = Population Range = 2003 Estimated Population =
B 13 25,000 - 49,999 425,281
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues
B -1
Average amount ($)
Per capita amount ($)
23,416,829
715.81
6,934,050 5,900,876 1,033,173
211.96 180.38
31.58
4,376,780 3,644,367
0 732,413
133.79 111.40
0.00 22.39
4,371,540 671,010
1,265,399 577,909
1,729,523 127,698
133.63 20.51 38.68 17.67 52.87 3.90
1,244,072
2,004,720 643,454 0
1,033,894 327,372
38.03
61.28 19.67
0.00 31.60 10.01
4,485,668 1,221,146 3,264,522
137.12 37.33 99.79
2004 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 2004
Average amount ($)
Per capita amount ($)
20,004,246
3,969,797 822,950 0 0
2,252,952 494,424 230,371 169,100
9,279,807 0
5,827,539 0
162,501 3,289,767
611.49
121.35 25.16 0.00 0.00 68.87 15.11 7.04 5.17
283.67 0.00
178.14 0.00 4.97
100.56
384,950 0 0 0 0 0
384,950
11.77 0.00 0.00 0.00 0.00 0.00
11.77
215,851
6.60
0
0.00
0
0.00
14,003
0.43
188,578
5.76
13,270
0.41
0
0.00
521,843 521
2,880 479,033
39,408
15.95 0.02 0.09 14.64 1.20
2004 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 2004
Average amount ($)
2,160,210 2,139,904
20,306
Per capita amount ($)
66.03 65.41
0.62
1,802,077 1,621,341
180,736
55.09 49.56
5.52
11,517
0.35
990,065 551,859 438,206
30.26 16.87 13.40
668,128
20.42
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Highways and streets (Const.) 2 Public welfare and social services (Const.) 3 Education - general govt. (Land) 4 General government buildings (Const.) 5 General administration (Const.) 6 Highways and streets (Land) 7 Police department (Land) 8 Other expenditures (Const.) 9 Community development (Land) 10 Parks and recreation (Const.) 11 Police department (Const.) 12 Community development (Const.) 13 Financial administration (Land) 14 Parks and recreation (Land) 15 Fire department (Land) 16 General administration (Land) 17 Garbage and trash collection (Land) 18 Legal fees (Land)
B- 3
1,580,873
2,088,619
1,528,807 1,213,618 1,225,702
752,782 381,200 357,952 364,974 340,088 342,857 343,576 252,650 275,313 216,512 218,389 180,573 129,446 126,317
82,322
48.32
63.84
48.21 43.05 40.40 22.02 12.17 11.22 11.16 10.11
9.64 9.33 9.26 7.74 6.78 6.37 5.41 4.03 3.73 3.19
2004 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 ($)
Per capita amount ($)
57,535,000 8,200,000 1,983,625 1,197,071 2,566,389
1,930.32 240.65 64.37 35.94 82.24
2,372,589 5,241,629
815,922 584,803 3,209,584
69.92 165.61
24.58 17.47 105.91
41,250,551 21,086,734 10,645,682
2,479,483 677,500
1,215.60 666.22 320.73 74.44 23.24
1,956,355 1,013,316
546,898 92,690 19,666
57.65 32.01 16.48
2.71 0.63
B 2004
Number reporting
1 2 5 8 3
11 8 6 11 2
11 8 6 10 2
11 8 6 10 3
Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ
Category
Sinking funds Bond funds All other funds
Average amount ($)
945,691 3,896,763 20,832,083
B -4
Per capita amount ($)
28.91 119.12 636.80
Number reporting
13 13 13
2004 Municipal Fiscal Planning Guide
B
2004
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Water/sewer system 2 Multi-purpose 3 Highways, streets and drainage 4 Parks and recreation facilites 5 All other 6 Water/sewer system 7 Solid waste system 8 Parks and recreation facilities 9 Public buildings 10 Education 11 Law enforcement and corrections 12 Parks and recreation facilities
revenue bond
37,896,162
11
G.O.
22,798,298
4
G.O.
16,847,529
1
G.O.
14,243,886
2
revenue bond
12,179,138
2
other long-term 10,948,031
5
revenue bond
6,325,000
1
revenue bond
6,100,000
1
G.O.
5,656,437
2
G.O.
4,915,000
3
G.O.
3,655,924
1
other long-term
2,468,644
1
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
9,409,246
11
6,225,902
3
3,410,292
2
292,188
3
1,958,239
10
814,947
6
10,334,994
11
5,408,847
3
2,765,646
2
385,025
3
2,260,695
10
999,546
7
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
4,368,609 13,077,906 17,446,515
As % of current operations
21.8% 65.4% 87.2%
B -5
2004 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Garbage and trash collection charges 6 Solid waste system 7 Fines, forfeits and court fees 8 Other enterprise funds 9 Franchise payments taxes 10 Special purpose sales tax 11 Airport 12 Insurance premiums taxes 13 Other local intergovernmental revenues 14 All additional revenues 15 Business licenses and occupational taxes 16 Alcoholic beverage taxes 17 Hotel/motel tax 18 State intergovernmental revenues 19 Motor vehicle taxes 20 Other excise and special use taxes 21 Federal intergovernmental revenues 22 Parks and recreation charges 23 Other service charges 24 Public utilities taxes 25 Building permits 26 Interest earnings on investments 27 Intangible taxes (regular and recording) 28 Ambulance charges 29 Alcoholic beverage taxes 30 Rents and royalties 31 Tax collection fees 32 Other licenses, permits and fees 33 FIFA, penalties, interest and cost 34 Cemetery fees 35 Receipts from sale of real property 36 Receipts from sale of materials 37 Parking facilities and meters 38 Mobile home taxes 39 Special assessments 40 Fire service subscription fees 41 Railroad equipment tax 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 Landfill fees 46 MARTA sales tax 47 State DHR health grants
B -6
B 2004
Per capita amount ($)
2,239.02 832.18 330.92 180.38 144.81 89.84 80.24 55.21 54.17 52.87 48.77 40.77 38.68 38.67 27.34 22.29 20.51 19.76 19.67 16.44 15.43 14.49 13.52 11.90
8.65 8.53 8.11 7.18 7.08 6.62 6.57 3.40 3.32 3.26 3.10 1.68 1.66 0.33 0.32 0.14 0.11 0.09 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 37.2% 14.8% 8.1% 6.5% 4.0% 3.6% 2.5% 2.4% 2.4% 2.2% 1.8% 1.7% 1.7% 1.2% 1.0% 0.9% 0.9% 0.9% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Fire department 6 Solid waste system 7 Debt service costs 8 Construction (non-utility) 9 General administration 10 Highways and streets 11 Garbage and trash collection 12 Parks and recreation 13 Other enterprise funds 14 Airport 15 Purchase of equipment and land 16 Financial administration 17 Other general expenditures 18 Public welfare and social services 19 Building inspection and regulation 20 General government buildings 21 Garbage and trash disposal 22 General insurance 23 Community development 24 Legal fees 25 Municipal court 26 Libraries 27 Jail 28 Education (general government) 29 Ambulance service 30 Drainage 31 Public health 32 Natural resources 33 Parking facilities and meters 34 Clerk of courts 35 Correctional institute 36 County/municipal hospital 37 Juvenile and magistrate court 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
B -7
B 2004
Per capita amount ($)
2,995.51 777.01 674.88 363.48 178.14 123.08 92.63 85.04 69.97 68.87 65.41 61.30 57.24 55.82 53.73 48.32 27.02 23.44 20.47 19.74 19.61 17.43 15.90 15.58 12.00 11.77 11.73
8.87 5.92 5.23 2.42 2.02 1.23 0.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 25.9% 22.5% 12.1% 5.9% 4.1% 3.1% 2.8% 2.3% 2.3% 2.2% 2.0% 1.9% 1.9% 1.8% 1.6% 0.9% 0.8% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
C
2004
Municipal Group Number Reporting = Population Range = 2003 Estimated Population =
C 45 10,000 - 24,999 671,447
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues
C -1
Average amount ($)
Per capita amount ($)
11,221,510
752.06
2,739,970 2,370,961
369,009
183.63 158.90
24.73
2,727,943 1,549,096
12,358 1,166,489
182.83 103.82
0.83 78.18
1,989,710 371,938 558,171 238,111 733,807 87,683
133.35 24.93 37.41 15.96 49.18 5.88
767,423
931,526 634,438
0 183,691 113,396
51.43
62.43 42.52
0.00 12.31
7.60
2,064,938 658,802
1,406,136
138.39 44.15 94.24
2004 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 2004
Average amount ($)
Per capita amount ($)
9,414,543
1,941,887 400,360 0 0
1,209,722 142,846 126,804 62,155
4,056,214 0
2,752,942 0
45,416 1,257,855
630.96
130.14 26.83 0.00 0.00 81.07 9.57 8.50 4.17
271.85 0.00
184.50 0.00 3.04
84.30
167,573 0 0 0 0 0
167,573
11.23 0.00 0.00 0.00 0.00 0.00
11.23
51,268
3.44
0
0.00
0
0.00
15,705
1.05
16,498
1.11
19,065
1.28
0
0.00
159,682 1,758 1,014
137,074 19,836
10.70 0.12 0.07 9.19 1.33
2004 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 2004
Average amount ($)
999,685 959,420
40,264
Per capita amount ($)
67.00 64.30
2.70
668,391 601,647
66,744
44.80 40.32
4.47
512,217
34.33
486,855 242,993 243,862
32.63 16.29 16.34
370,771
24.85
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Other expenditures (Const.) 2 General government buildings (Const.) 3 Highways and streets (Const.) 4 Parks and recreation (Const.) 5 Parks and recreation (Land) 6 Fire department (Const.) 7 General government buildings (Land) 8 Highways and streets (Land) 9 Drainage (Const.) 10 General administration (Const.) 11 Police department (Land) 12 Community development (Land) 13 Fire department (Land) 14 Community development (Const.) 15 General administration (Land) 16 Other expenditures (Land) 17 Public health (Const.) 18 Police department (Const.)
C- 3
1,016,105
939,473
2,205,885 819,430 796,387 818,405 361,829 303,260 313,214 261,888 262,088 214,147 233,352 207,641 126,317 120,311 120,390 64,318 27,666 34,352
68.10
62.96
158.43 58.32 55.06 53.39 24.90 22.53 21.67 17.59 17.07 16.75 15.38 14.75 8.42 8.30 7.68 4.53 2.57 2.55
2004 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 ($)
Per capita amount ($)
24,999,172 4,366,080
772,340 654,635 2,811,230
1,576.34 342.81 48.65 42.14 190.83
833,258 789,777 661,953 439,524 2,265,321
56.53 51.95 45.29 30.38 133.42
10,612,924 17,119,023
4,553,683 1,746,569 5,887,189
708.67 1,142.57
311.58 117.79 399.63
402,649 902,899 176,765
85,978 120,096
26.95 60.26 12.39
5.91 8.33
C 2004
Number reporting
4 4 13 21 4
28 12 31 33 4
31 13 31 33 4
30 13 29 32 4
Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ
Category
Sinking funds Bond funds All other funds
Average amount ($)
1,044,363 2,567,240 13,434,537
C -4
Per capita amount ($)
69.99 172.05 900.38
Number reporting
45 45 45
2004 Municipal Fiscal Planning Guide
C
2004
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 All other 2 Education 3 Water/sewer system 4 Parks and recreation facilites 5 Multi-purpose 6 All other 7 All purposes 8 Multi-purpose 9 Water/sewer system 10 Parks and recreation facilities 11 Law enforcement and corrections 12 Gas utility system
G.O.
61,138,524
2
G.O.
11,934,000
5
revenue bond
10,583,443
26
G.O.
10,412,500
2
G.O.
7,180,000
1
revenue bond
5,932,421
8
short-term
5,887,189
4
other long-term
4,705,000
1
other long-term
4,658,704
26
revenue bond
4,400,000
1
G.O.
4,340,000
1
revenue bond
1,726,758
1
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
3,948,031
35
5,553,442
11
2,810,557
16
63,722
6
1,237,765
34
937,874
20
4,599,247
34
4,831,306
11
2,510,485
16
134,870
6
1,266,195
34
2,417,653
20
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
1,726,859 6,165,429 7,892,288
As % of current operations
18.3% 65.5% 83.8%
C -5
2004 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Other enterprise funds 6 Special purpose sales tax 7 Solid waste system 8 Fines, forfeits and court fees 9 Franchise payments taxes 10 Garbage and trash collection charges 11 State intergovernmental revenues 12 Insurance premiums taxes 13 Other service charges 14 Landfill fees 15 Airport 16 Business licenses and occupational taxes 17 MARTA sales tax 18 Other excise and special use taxes 19 Alcoholic beverage taxes 20 All additional revenues 21 Hotel/motel tax 22 Other local intergovernmental revenues 23 Motor vehicle taxes 24 Building permits 25 Federal intergovernmental revenues 26 Parks and recreation charges 27 Ambulance charges 28 Interest earnings on investments 29 Receipts from sale of materials 30 Special assessments 31 Public utilities taxes 32 Parking facilities and meters 33 Fire service subscription fees 34 Alcoholic beverage taxes 35 Rents and royalties 36 Intangible taxes (regular and recording) 37 Cemetery fees 38 Other licenses, permits and fees 39 FIFA, penalties, interest and cost 40 Tax collection fees 41 Receipts from sale of real property 42 Mobile home taxes 43 Railroad equipment tax 44 Electric supply system 45 Fee collections of county officers 46 Hospital charges 47 State DHR health grants
C -6
C 2004
Per capita amount ($)
2,264.94 553.74 351.49 161.53 156.29 143.30 138.83 108.32 52.30 49.18 48.67 44.23 37.41 36.42 33.10 31.89 31.47 29.36 27.91 24.93 22.60 19.33 15.81 15.42 14.10 13.62 12.74 12.35 10.88 10.59 9.98
8.38 6.88 6.37 4.83 4.08 3.97 3.21 2.91 2.78 1.82 1.39 0.36 0.16 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 24.4% 15.5% 7.1% 6.9% 6.3% 6.1% 4.8% 2.3% 2.2% 2.1% 2.0% 1.7% 1.6% 1.5% 1.4% 1.4% 1.3% 1.2% 1.1% 1.0% 0.9% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Education (general government) 5 Other enterprise funds 6 Police department 7 Fire department 8 Solid waste system 9 Construction (non-utility) 10 General administration 11 Purchase of equipment and land 12 Airport 13 Highways and streets 14 Garbage and trash collection 15 Debt service costs 16 Other general expenditures 17 Parks and recreation 18 Ambulance service 19 Financial administration 20 Community development 21 General insurance 22 Building inspection and regulation 23 General government buildings 24 Garbage and trash disposal 25 Municipal court 26 Drainage 27 Libraries 28 Jail 29 Legal fees 30 Public welfare and social services 31 Parking facilities and meters 32 Public health 33 Natural resources 34 Clerk of courts 35 Correctional institute 36 County/municipal hospital 37 Juvenile and magistrate court 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
C -7
C 2004
Per capita amount ($)
4,172.69 1,288.37 494.62 421.89 387.12 369.39 184.50 111.67 110.81 101.86
81.07 71.13 67.50 64.30 58.03 52.61 43.03 42.75 40.38 31.37 23.88 20.54 18.54 14.60 12.25 11.92 10.11 9.39 8.91 6.39 4.54 4.43 3.46 1.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 30.9% 11.9% 10.1% 9.3% 8.9% 4.4% 2.7% 2.7% 2.4% 1.9% 1.7% 1.6% 1.5% 1.4% 1.3% 1.0% 1.0% 1.0% 0.8% 0.6% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
D
2004
Municipal Group Number Reporting = Population Range = 2003 Estimated Population =
D 39 5,000 - 9,999 273,164
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues
D -1
Average amount ($)
Per capita amount ($)
4,372,965
624.33
913,538 789,000 124,538
130.43 112.65
17.78
1,127,834 754,499 0 373,336
161.02 107.72
0.00 53.30
882,252 156,242 270,005
59,543 396,166
296
125.96 22.31 38.55 8.50 56.56 0.04
251,920
335,450 185,256
0 71,679 78,515
35.97
47.89 26.45
0.00 10.23 11.21
861,970 354,146 507,825
123.06 50.56 72.50
2004 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 2004
Average amount ($)
Per capita amount ($)
3,906,585
797,758 167,402
0 0 456,746 56,190 93,317 24,102
1,675,229 0
1,251,352 0
15,403 408,475
557.75
113.90 23.90 0.00 0.00 65.21 8.02 13.32 3.44
239.17 0.00
178.66 0.00 2.20
58.32
42,219
6.03
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
42,219
6.03
31,061
4.43
0
0.00
0
0.00
11,085
1.58
19,976
2.85
0
0.00
0
0.00
250,725 0 0
209,957 41,840
35.80 0.00 0.00 29.98 5.82
2004 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 2004
Average amount ($)
603,875 578,035
25,841
Per capita amount ($)
86.22 82.53
3.69
319,604 283,545
36,060
45.63 40.48
5.15
40,389
5.77
157,359 68,781 88,578
22.47 9.82
12.65
79,208
11.31
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 (Land) 2 General government buildings (Const.) 3 Highways and streets (Const.) 4 Drainage (Const.) 5 General administration (Const.) 6 Police department (Const.) 7 Community development (Const.) 8 Other expenditures (Land) 9 Parks and recreation (Const.) 10 General administration (Land) 11 Fire department (Land) 12 Highways and streets (Land) 13 Community development (Land) 14 Police department (Land) 15 Garbage and trash collection (Land) 16 Other expenditures (Const.) 17 Parks and recreation (Land) 18 Fire department (Const.)
D- 3
466,039
213,767
415,144 352,918 249,743 208,424 163,730 130,950 168,584 159,614 138,346 117,018 110,825
98,327 110,198
86,722 70,657 52,222 52,953 32,340
66.54
30.52
58.26 48.03 35.84 29.88 25.68 24.86 23.91 23.24 17.58 16.68 15.67 14.32 13.93 12.50
9.60 9.26 7.32 5.86
2004 Municipal Fiscal Planning Guide
Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type
Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Average amount ($)
Per capita amount ($)
1,295,100 106,146 932,635 330,148 193,486
189.53 15.03
139.25 46.90 29.00
695,165 221,162 227,896 201,462 204,709
94.04 29.70 32.41 28.97 24.18
4,363,982 2,290,364 3,257,442
784,288 442,519
602.90 277.81 465.54 111.33
66.56
248,763 113,301 127,792
31,765 17,452
34.56 15.21 18.29
4.57 2.35
D 2004
Number reporting
3 1 14 14 4
24 4 29 27 3
25 3 30 24 4
27 4 28 27 5
Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ
Category
Sinking funds Bond funds All other funds
Average amount ($)
388,642 123,380 5,530,341
D -4
Per capita amount ($)
55.49 17.62 789.57
Number reporting
39 39 39
2004 Municipal Fiscal Planning Guide
D
2004
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Gas utility system 2 All other 3 Water/sewer system 4 Water/sewer system 5 All other 6 Public buildings 7 Multi-purpose 8 Parks and recreation facilites 9 All other 10 All purposes 11 Parks and recreation facilites 12 All other
revenue bond
15,011,667
2
G.O.
3,705,000
1
other long-term
3,197,092
29
revenue bond
3,125,692
22
revenue bond
2,577,750
4
lease pool
1,256,025
6
G.O.
1,037,029
2
G.O.
985,000
1
other long-term
457,430
4
short-term
442,519
4
lease pool
414,562
2
lease pool
402,759
6
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
1,953,259
33
2,623,447
13
1,253,454
12
27,994
4
336,149
21
140,290
9
2,262,985
32
2,208,395
12
1,132,071
12
33,283
4
317,419
21
189,639
10
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
821,877 2,496,748 3,318,625
As % of current operations
21.0% 63.9% 84.9%
D -5
2004 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Local option sales tax 4 Real and personal property taxes 5 Special purpose sales tax 6 Solid waste system 7 Other enterprise funds 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Fines, forfeits and court fees 11 Airport 12 Insurance premiums taxes 13 Ambulance charges 14 State intergovernmental revenues 15 Alcoholic beverage taxes 16 Business licenses and occupational taxes 17 Federal intergovernmental revenues 18 Fire service subscription fees 19 Other local intergovernmental revenues 20 Parks and recreation charges 21 Other service charges 22 Building permits 23 Motor vehicle taxes 24 Hotel/motel tax 25 Special assessments 26 All additional revenues 27 Public utilities taxes 28 Interest earnings on investments 29 Alcoholic beverage taxes 30 Rents and royalties 31 Parking facilities and meters 32 Intangible taxes (regular and recording) 33 Cemetery fees 34 Receipts from sale of materials 35 Other licenses, permits and fees 36 FIFA, penalties, interest and cost 37 Receipts from sale of real property 38 Mobile home taxes 39 Other excise and special use taxes 40 Tax collection fees 41 Railroad equipment tax 42 Landfill fees 43 Electric supply system 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
D -6
D 2004
Per capita amount ($)
2,030.42 623.25 337.43 131.24 122.80 106.07 92.83 86.70 60.19 56.56 52.61 40.38 38.55 30.42 28.75 23.10 21.63 20.66 17.29 16.59 16.21 13.50 11.57 11.48 11.31 9.23
8.80 6.96 6.66 5.05 4.01 3.42 3.09 2.47 2.20 1.99 1.95 1.69 0.84 0.50 0.22 0.15 0.09 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 30.7% 16.6% 6.5% 6.0% 5.2% 4.6% 4.3% 3.0% 2.8% 2.6% 2.0% 1.9% 1.5% 1.4% 1.1% 1.1% 1.0% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Education (general government) 6 Other enterprise funds 7 Solid waste system 8 Highways and streets 9 Fire department 10 Garbage and trash collection 11 Purchase of equipment and land 12 General administration 13 Construction (non-utility) 14 Airport 15 Parks and recreation 16 Debt service costs 17 Financial administration 18 Garbage and trash disposal 19 General insurance 20 Community development 21 Other general expenditures 22 General government buildings 23 Building inspection and regulation 24 Libraries 25 Drainage 26 Municipal court 27 Public welfare and social services 28 Jail 29 Public health 30 Legal fees 31 Ambulance service 32 Clerk of courts 33 Correctional institute 34 County/municipal hospital 35 Juvenile and magistrate court 36 Natural resources 37 Parking facilities and meters 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
D -7
D 2004
Per capita amount ($)
3,291.68 1,053.49 562.90 403.02 182.39 131.55 108.13
87.66 82.53 75.15 69.83 67.79 65.21 57.39 48.01 45.20 43.95 37.41 28.55 23.16 18.59 18.37 14.54 13.38 10.83 10.71 8.36 7.00 6.05 5.32 5.22 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 32.0% 17.1% 12.2% 5.5% 4.0% 3.3% 2.7% 2.5% 2.3% 2.1% 2.1% 2.0% 1.7% 1.5% 1.4% 1.3% 1.1% 0.9% 0.7% 0.6% 0.6% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 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%
2004 Municipal Fiscal Planning Guide
E
2004
Municipal Group Number Reporting = Population Range = 2003 Estimated Population =
E 74 2,500 - 4,999 260,617
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues
E -1
Average amount ($)
Per capita amount ($)
2,403,410
682.43
499,375 434,428
64,947
141.79 123.35
18.44
564,849 418,311
0 146,537
160.38 118.78
0.00 41.61
441,182 86,701
139,209 42,697
171,213 1,362
125.27 24.62 39.53 12.12 48.61 0.39
92,548
312,387 203,584
0 50,125 58,678
26.28
88.70 57.81
0.00 14.23 16.66
493,071 179,856 313,215
140.00 51.07 88.93
2004 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 2004
Average amount ($)
Per capita amount ($)
2,027,015
462,092 63,871 0 0
319,178 22,505 40,555 15,984
829,240 0
626,644 0
16,327 186,269
575.55
131.21 18.14 0.00 0.00 90.63 6.39 11.52 4.54
235.46 0.00
177.93 0.00 4.64
52.89
19,542
5.55
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
19,542
5.55
19,289
5.48
405
0.12
0
0.00
6,841
1.94
9,309
2.64
2,733
0.78
0
0.00
143,207 7,124 691
91,146 44,246
40.66 2.02 0.20
25.88 12.56
2004 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 2004
Average amount ($)
286,888 281,834
5,054
Per capita amount ($)
81.46 80.02
1.44
98,313 80,322 17,991
27.92 22.81
5.11
39,918
11.33
77,218 23,733 53,484
21.93 6.74
15.19
51,308
14.57
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 Police department (Const.) 3 Natural resources (Const.) 4 General government buildings (Const.) 5 Public welfare and social services (Const.) 6 Highways and streets (Const.) 7 Natural resources (Land) 8 Community development (Const.) 9 Parks and recreation (Const.) 10 General administration (Const.) 11 Other expenditures (Land) 12 Parks and recreation (Land) 13 Highways and streets (Land) 14 Community development (Land) 15 Garbage and trash collection (Land) 16 Financial administration (Land) 17 Police department (Land) 18 General government buildings (Land)
E- 3
188,901
159,824
563,046 261,479 206,474 244,936 195,985 204,323 180,340 176,624 153,474 109,761
94,953 75,381 66,784 65,211 45,875 52,557 51,173 53,100
53.64
45.38
162.07 88.08 79.69 69.63 59.35 54.50 53.44 48.52 40.47 34.68 26.17 20.86 18.86 16.56 15.00 14.64 14.49 14.22
2004 Municipal Fiscal Planning Guide
Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type
Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Average amount ($)
Per capita amount ($)
4,827,913 267,717 801,633 195,513 744,934
1,223.73 59.65
239.26 52.36
213.99
273,010 71,265
198,580 133,600 694,587
76.81 19.97 58.67 37.28 200.90
2,974,904 2,554,349 1,885,494
484,699 574,707
830.74 707.07 554.42 133.40 168.30
129,355 140,197
80,518 22,283 12,315
36.57 39.28 23.98
6.19 3.56
E 2004
Number reporting
4 1 16 20 9
47 8 45 45 12
46 7 47 42 6
46 8 45 45 12
Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ
Category
Sinking funds Bond funds All other funds
Average amount ($)
311,693 159,136 2,571,695
E -4
Per capita amount ($)
88.50 45.19 730.21
Number reporting
74 74 74
2004 Municipal Fiscal Planning Guide
E
2004
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Education 2 Water/sewer system 3 Fire protection 4 Public buildings 5 Water/sewer system 6 All other 7 All other 8 Parks and recreation facilites 9 Multi-purpose 10 All purposes 11 All other 12 All other
G.O.
10,405,000
1
revenue bond
2,957,100
46
G.O.
2,075,000
1
G.O.
1,785,511
2
other long-term
1,733,903
44
lease pool
1,671,991
9
other long-term
1,163,889
3
G.O.
915,000
1
other long-term
649,571
4
short-term
574,707
6
revenue bond
508,958
1
G.O.
261,359
2
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
1,044,376
66
933,274
11
984,730
28
18
1
95,869
26
46,100
11
1,209,893
66
833,506
11
772,408
28
273
1
94,144
26
90,128
10
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
325,042 1,193,990 1,519,033
As % of current operations
16.0% 58.9% 74.9%
E -5
2004 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Parking facilities and meters 4 Real and personal property taxes 5 Local option sales tax 6 Special purpose sales tax 7 Other enterprise funds 8 Solid waste system 9 State intergovernmental revenues 10 Garbage and trash collection charges 11 Fines, forfeits and court fees 12 Franchise payments taxes 13 Insurance premiums taxes 14 Federal intergovernmental revenues 15 Landfill fees 16 All additional revenues 17 Alcoholic beverage taxes 18 Hotel/motel tax 19 Other local intergovernmental revenues 20 Other service charges 21 Business licenses and occupational taxes 22 Motor vehicle taxes 23 Public utilities taxes 24 Fire service subscription fees 25 Ambulance charges 26 Parks and recreation charges 27 Interest earnings on investments 28 Building permits 29 Rents and royalties 30 Receipts from sale of materials 31 Alcoholic beverage taxes 32 Receipts from sale of real property 33 Special assessments 34 Other excise and special use taxes 35 Cemetery fees 36 Intangible taxes (regular and recording) 37 Other licenses, permits and fees 38 FIFA, penalties, interest and cost 39 Mobile home taxes 40 Airport 41 Railroad equipment tax 42 Electric supply system 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 2004
Per capita amount ($)
2,472.91 737.39 331.40 328.01 142.53 132.17 82.56 81.94 73.06 65.18 56.25 51.39 48.61 39.53 34.26 28.60 26.27 25.21 21.95 21.02 19.31 15.44 13.08 11.74 11.11 10.80
9.55 9.38 7.66 6.71 5.37 4.31 3.31 3.16 2.82 2.75 2.74 2.40 2.10 1.04 0.49 0.29 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 29.8% 13.4% 13.3% 5.8% 5.3% 3.3% 3.3% 3.0% 2.6% 2.3% 2.1% 2.0% 1.6% 1.4% 1.2% 1.1% 1.0% 0.9% 0.9% 0.8% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Other enterprise funds 6 Education (general government) 7 General administration 8 Construction (non-utility) 9 Highways and streets 10 Solid waste system 11 Parking facilities and meters 12 Fire department 13 Ambulance service 14 Purchase of equipment and land 15 Garbage and trash collection 16 Debt service costs 17 Other general expenditures 18 Financial administration 19 Garbage and trash disposal 20 Parks and recreation 21 Community development 22 General insurance 23 General government buildings 24 Drainage 25 Building inspection and regulation 26 County/municipal hospital 27 Public welfare and social services 28 Jail 29 Libraries 30 Airport 31 Municipal court 32 Legal fees 33 Public health 34 Natural resources 35 Clerk of courts 36 Correctional institute 37 Juvenile and magistrate court 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
E -7
E 2004
Per capita amount ($)
3,885.99 1,494.14 578.40 383.92 185.85 171.46 111.17
90.63 85.31 82.20 72.75 68.75 63.82 63.47 56.92 51.32 48.12 32.12 30.28 27.99 27.62 26.70 18.99 13.75 13.16 13.07 11.31 11.18 10.69 8.82 7.62 7.45 6.83 6.33 3.84 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 38.4% 14.9% 9.9% 4.8% 4.4% 2.9% 2.3% 2.2% 2.1% 1.9% 1.8% 1.6% 1.6% 1.5% 1.3% 1.2% 0.8% 0.8% 0.7% 0.7% 0.7% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
F
2004
Municipal Group Number Reporting = Population Range = 2003 Estimated Population =
F 98 1,000 - 2,499 158,505
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues
F -1
Average amount ($)
Per capita amount ($)
1,060,385
655.61
177,460 155,041
22,419
109.72 95.86 13.86
269,949 190,346
1,337 78,266
166.90 117.69
0.83 48.39
195,949 41,896 64,190 12,265 77,447 151
121.15 25.90 39.69 7.58 47.88 0.09
34,183
195,139 104,271
0 15,412 75,456
21.13
120.65 64.47 0.00 9.53 46.65
187,706 67,677
120,029
116.05 41.84 74.21
2004 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 2004
Average amount ($)
Per capita amount ($)
788,479
220,702 31,441 0 0
154,328 8,376
21,662 4,896
282,800 0
251,410 0
3,196 28,193
487.50
136.45 19.44 0.00 0.00 95.42 5.18 13.39 3.03
174.85 0.00
155.44 0.00 1.98
17.43
10,223
6.32
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
10,223
6.32
8,091
5.00
0
0.00
0
0.00
1,292
0.80
6,799
4.20
0
0.00
0
0.00
61,165 0 0
46,481 14,684
37.82 0.00 0.00 28.74 9.08
2004 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 2004
Average amount ($)
131,605 130,539
1,066
Per capita amount ($)
81.37 80.71
0.66
29,008 22,409
6,598
17.93 13.86
4.08
11,630
7.19
21,753 4,660
17,093
13.45 2.88
10.57
11,503
7.11
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Community development (Land) 2 Drainage (Const.) 3 General government buildings (Land) 4 Drainage (Land) 5 Highways and streets (Const.) 6 Public welfare and social services (Const.) 7 Community development (Const.) 8 General administration (Const.) 9 Public welfare and social services (Land) 10 Parks and recreation (Const.) 11 Other expenditures (Const.) 12 General government buildings (Const.) 13 Fire department (Land) 14 Parks and recreation (Land) 15 Financial administration (Land) 16 Police department (Const.) 17 Police department (Land) 18 Highways and streets (Land)
F- 3
107,110
79,146
505,569 257,552 270,585 336,204 189,107
95,612 134,180 130,570
69,171 66,220 80,056 55,254 53,856 36,888 39,007 45,098 29,598 23,626
66.22
48.93
264.83 186.09 175.02 149.82 121.73
85.29 75.04 69.62 45.85 42.66 38.85 36.44 32.77 22.53 22.53 20.03 17.49 14.01
2004 Municipal Fiscal Planning Guide
Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type
Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Average amount ($)
Per capita amount ($)
1,965,847 2,600,000
331,964 90,243
393,764
1,052.80 1,086.96
206.10 49.38
258.77
105,726 82,797 51,788 30,781
322,272
66.25 45.01 30.98 17.92 199.83
1,087,874 1,350,630
847,590 143,278 168,093
680.35 734.27 503.56
81.94 104.01
55,764 67,994 31,115
6,324 8,544
35.15 36.96 18.69
3.61 5.42
F 2004
Number reporting
4 1 15 14 12
52 7 58 36 16
54 7 57 31 14
52 7 54 35 17
Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ
Category
Sinking funds Bond funds All other funds
Average amount ($)
91,942 8,052
832,699
F -4
Per capita amount ($)
56.85 4.98
514.84
Number reporting
98 98 98
2004 Municipal Fiscal Planning Guide
F
2004
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Education 2 Water/sewer system 3 Public buildings 4 Parks and recreation facilites 5 Water/sewer system 6 Water/sewer system 7 Fire protection 8 Public buildings 9 All other 10 All purposes 11 Multi-purpose 12 Gas utility system
G.O.
2,600,000
1
G.O.
1,469,874
2
G.O.
1,235,000
1
G.O.
1,195,788
2
revenue bond
1,105,659
53
other long-term
908,715
52
G.O.
288,088
1
lease pool
207,540
3
lease pool
171,455
4
short-term
168,093
14
other long-term
160,776
2
revenue bond
131,000
1
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
536,865
84
62,810
4
135,984
13
0
0
16,441
17
4,833
9
811,267
85
41,166
4
118,828
13
0
0
22,755
17
4,142
9
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
109,036 444,508 553,544
As % of current operations
13.8% 56.4% 70.2%
F -5
2004 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Federal intergovernmental revenues 4 Local option sales tax 5 Real and personal property taxes 6 MARTA sales tax 7 Special purpose sales tax 8 State intergovernmental revenues 9 Solid waste system 10 Garbage and trash collection charges 11 Fines, forfeits and court fees 12 Franchise payments taxes 13 Hotel/motel tax 14 Insurance premiums taxes 15 Alcoholic beverage taxes 16 Other enterprise funds 17 Receipts from sale of materials 18 Fire service subscription fees 19 Other local intergovernmental revenues 20 Business licenses and occupational taxes 21 Motor vehicle taxes 22 Parks and recreation charges 23 All additional revenues 24 Rents and royalties 25 Interest earnings on investments 26 Building permits 27 Alcoholic beverage taxes 28 Public utilities taxes 29 Ambulance charges 30 Hospital charges 31 Other service charges 32 Special assessments 33 Receipts from sale of real property 34 Cemetery fees 35 FIFA, penalties, interest and cost 36 Intangible taxes (regular and recording) 37 Mobile home taxes 38 Other excise and special use taxes 39 Other licenses, permits and fees 40 Railroad equipment tax 41 Airport 42 Electric supply system 43 Fee collections of county officers 44 Landfill fees 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees
F -6
F 2004
Per capita amount ($)
2,223.08 653.80 380.98 159.66 126.65 107.86 84.10 81.59 79.51 54.45 54.42 51.07 48.56 46.71 39.69 30.30 29.38 26.73 25.25 23.61 12.35 11.36 10.91 10.75 8.63
8.25 8.24 7.71 6.43 5.13 5.13 4.48 4.12 3.38 2.54 2.47 2.20 1.62 1.58 0.98 0.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 29.4% 17.1% 7.2% 5.7% 4.9% 3.8% 3.7% 3.6% 2.4% 2.4% 2.3% 2.2% 2.1% 1.8% 1.4% 1.3% 1.2% 1.1% 1.1% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Gas supply system 2 Water and sewer system 3 Electric supply system 4 Police department 5 Construction (non-utility) 6 General administration 7 Education (general government) 8 Highways and streets 9 Solid waste system 10 Purchase of equipment and land 11 Garbage and trash collection 12 Community development 13 Debt service costs 14 Financial administration 15 Garbage and trash disposal 16 Other enterprise funds 17 Fire department 18 Other general expenditures 19 General insurance 20 Public welfare and social services 21 Parks and recreation 22 Drainage 23 General government buildings 24 Municipal court 25 Building inspection and regulation 26 Libraries 27 Public health 28 Jail 29 Legal fees 30 Airport 31 Ambulance service 32 Clerk of courts 33 Correctional institute 34 County/municipal hospital 35 Juvenile and magistrate court 36 Natural resources 37 Parking facilities and meters 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
F -7
F 2004
Per capita amount ($)
2,796.94 571.32 570.92 504.47 163.64 140.55 96.19 92.22 85.49 75.36 74.48 52.03 43.28 37.90 35.87 29.40 25.18 23.07 22.43 22.10 21.05 20.43 17.53 16.97 12.64 10.63 9.66 7.89 7.75 6.51 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 20.4% 20.4% 18.0% 5.9% 5.0% 3.4% 3.3% 3.1% 2.7% 2.7% 1.9% 1.5% 1.4% 1.3% 1.1% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% 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% 0.0%
2004 Municipal Fiscal Planning Guide
G
2004
Municipal Group Number Reporting = Population Range = 2003 Estimated Population =
G 84 500 - 999 59,761
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues
G -1
Average amount ($)
Per capita amount ($)
440,131
618.65
54,436 43,815 10,621
76.52 61.59 14.93
133,116 94,247 0 38,869
187.11 132.47
0.00 54.63
89,497 19,598 28,782
6,945 33,748
424
125.80 27.55 40.46 9.76 47.44 0.60
15,774
66,244 50,448
0 2,245 13,550
22.17
93.11 70.91
0.00 3.16 19.05
81,065 25,585 55,480
113.94 35.96 77.98
2004 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 2004
Average amount ($)
Per capita amount ($)
321,755
120,533 10,576 0 0 89,003 3,477 12,523 4,954
105,488 0
93,313 0
506 11,669
452.26
169.42 14.87 0.00 0.00 125.10 4.89 17.60 6.96
148.27 0.00
131.16 0.00 0.71
16.40
3,788
5.32
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
3,788
5.32
1,895
2.66
0
0.00
0
0.00
145
0.20
1,750
2.46
0
0.00
0
0.00
22,048 0 0
18,582 3,466
30.99 0.00 0.00 26.12 4.87
2004 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 2004
Average amount ($)
46,283 45,171
1,113
Per capita amount ($)
65.06 63.49
1.56
7,657 5,409 2,247
10.76 7.60 3.16
1,785
2.51
8,828 2,711 6,117
12.41 3.81 8.60
3,450
4.85
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 (Const.) 4 Other expenditures (Land) 5 General government buildings (Land) 6 Highways and streets (Land) 7 Community development (Land) 8 Drainage (Const.) 9 General administration (Land) 10 General administration (Const.) 11 Parks and recreation (Land) 12 Public welfare and social services (Land) 13 Police department (Land) 14 Parks and recreation (Const.) 15 Garbage and trash collection (Land) 16 Libraries (Land) 17 Fire department (Land) 18 Building inspection and regulation (Land)
G- 3
48,181
41,374
475,734 126,199
84,893 50,005 52,031 48,184 34,910 35,781 31,501 24,421 28,813 24,254 19,633 19,068 13,605 11,954 12,793 10,000
67.72
58.15
540.40 174.62 131.52
81.22 80.71 67.12 66.12 49.15 44.90 41.09 39.19 32.00 26.21 22.52 22.47 19.76 18.18 12.33
2004 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 0 260,802 155,167 124,115
0.00 0.00 349.60 196.35 162.68
16,802 8,052
25,216 20,860 96,176
23.38 12.25 36.39 28.06 128.19
510,288 179,049 337,043 105,827 162,967
706.53 272.32 482.79 143.47 218.40
25,537 7,395
14,963 5,173
30,503
35.56 11.25 21.26
6.95 39.35
G 2004
Number reporting
0 0 8 8 13
32 2 42 27 12
33 2 44 19 5
33 2 40 26 12
Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ
Category
Sinking funds Bond funds All other funds
Average amount ($)
28,233 4,430
353,776
G -4
Per capita amount ($)
39.68 6.23
497.27
Number reporting
84 84 84
2004 Municipal Fiscal Planning Guide
G
2004
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Water/sewer system 2 Parks and recreation facilites 3 Water/sewer system 4 Solid waste system 5 Public buildings 6 Water/sewer system 7 All purposes 8 Fire protection 9 Fire protection 10 Fire protection 11 All other 12 Law enforcement and corrections
revenue bond lease pool
other long-term other long-term
G.O. lease pool short-term
G.O. other long-term
lease pool lease pool other long-term
510,288
33
396,101
1
351,995
39
308,729
1
225,647
1
209,820
5
162,967
5
132,450
1
93,313
3
57,412
5
21,305
2
18,309
3
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
169,591
73
16,123
2
5,115
2
0
0
3,086
8
4,424
3
244,196
73
11,759
2
5,025
2
0
0
4,283
10
5,336
3
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
32,084 158,193 190,278
As % of current operations
10.0% 49.2% 59.1%
G -5
2004 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Water and sewer system 2 Gas supply system 3 Other enterprise funds 4 Local option sales tax 5 Special purpose sales tax 6 Federal intergovernmental revenues 7 Hotel/motel tax 8 State intergovernmental revenues 9 Real and personal property taxes 10 Fines, forfeits and court fees 11 Receipts from sale of materials 12 Parking facilities and meters 13 Garbage and trash collection charges 14 Solid waste system 15 Franchise payments taxes 16 Alcoholic beverage taxes 17 Insurance premiums taxes 18 Special assessments 19 Fire service subscription fees 20 Parks and recreation charges 21 Public utilities taxes 22 Other excise and special use taxes 23 Business licenses and occupational taxes 24 Other local intergovernmental revenues 25 All additional revenues 26 Motor vehicle taxes 27 Alcoholic beverage taxes 28 Other service charges 29 Rents and royalties 30 Building permits 31 Interest earnings on investments 32 Cemetery fees 33 FIFA, penalties, interest and cost 34 Intangible taxes (regular and recording) 35 Receipts from sale of real property 36 Landfill fees 37 Other licenses, permits and fees 38 Mobile home taxes 39 Railroad equipment tax 40 Airport 41 Ambulance charges 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees
G -6
G 2004
Per capita amount ($)
1,961.13 274.59 238.58 159.09 155.50 112.83 102.12 101.19 97.38 82.38 70.48 61.93 57.72 49.75 49.28 48.60 41.16 41.03 36.48 20.35 19.85 17.81 15.51 14.80 12.15 10.12
9.83 9.06 8.96 7.98 7.39 6.64 3.84 3.54 3.19 3.16 2.24 1.92 1.89 0.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 14.0% 12.2% 8.1% 7.9% 5.8% 5.2% 5.2% 5.0% 4.2% 3.6% 3.2% 2.9% 2.5% 2.5% 2.5% 2.1% 2.1% 1.9% 1.0% 1.0% 0.9% 0.8% 0.8% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Construction (non-utility) 4 Gas supply system 5 Other enterprise funds 6 Police department 7 General administration 8 Purchase of equipment and land 9 Community development 10 Highways and streets 11 Solid waste system 12 Education (general government) 13 Debt service costs 14 Garbage and trash collection 15 Financial administration 16 Drainage 17 General insurance 18 Other general expenditures 19 Public welfare and social services 20 Fire department 21 Building inspection and regulation 22 Garbage and trash disposal 23 Libraries 24 General government buildings 25 Legal fees 26 Parks and recreation 27 Municipal court 28 Jail 29 Public health 30 Airport 31 Ambulance service 32 Clerk of courts 33 Correctional institute 34 County/municipal hospital 35 Juvenile and magistrate court 36 Natural resources 37 Parking facilities and meters 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
G -7
G 2004
Per capita amount ($)
2,752.77 678.85 395.39 271.58 234.38 191.88 167.27 127.07 88.24 73.05 69.54 50.90 47.51 43.39 43.19 30.95 29.93 26.87 26.32 23.08 22.98 18.44 16.10 15.21 14.74 13.65 12.67 12.34
4.45 2.82 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 24.7% 14.4% 9.9% 8.5% 7.0% 6.1% 4.6% 3.2% 2.7% 2.5% 1.8% 1.7% 1.6% 1.6% 1.1% 1.1% 1.0% 1.0% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.2% 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% 0.0%
2004 Municipal Fiscal Planning Guide
H
2004
Municipal Group Number Reporting = Population Range = 2003 Estimated Population =
H 139 Less than 500 38,166
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues
H -1
Average amount ($)
Per capita amount ($)
163,349
594.91
15,487 12,824
2,663
56.40 46.71
9.70
37,417 24,966
0 12,452
136.27 90.92 0.00 45.35
28,094 5,408
11,122 1,352
10,195 17
102.32 19.70 40.51 4.92 37.13 0.06
3,610
56,397 50,524
0 2,923 2,949
13.15
205.40 184.01
0.00 10.64 10.74
22,345 4,149
18,196
81.38 15.11 66.27
2004 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 2004
Average amount ($)
Per capita amount ($)
91,072
42,423 2,640 0 0 31,311 2,346 4,220 1,907
22,264 0
18,060 0
94 4,110
331.68
154.50 9.61 0.00 0.00
114.03 8.54
15.37 6.95
81.08 0.00 65.77 0.00 0.34 14.97
955
3.48
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
955
3.48
218
0.79
0
0.00
0
0.00
205
0.75
13
0.05
0
0.00
0
0.00
5,257 0 4
4,780 472
19.15 0.00 0.02
17.41 1.72
2004 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 2004
Average amount ($)
14,688 14,025
663
Per capita amount ($)
53.50 51.08
2.42
1,480
5.39
1,314
4.78
166
0.60
33
0.12
3,106 305
2,801
11.31 1.11
10.20
648
2.36
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 Other expenditures (Const.) 3 Garbage and trash disposal (Land) 4 Other expenditures (Land) 5 Community development (Land) 6 General administration (Const.) 7 Highways and streets (Const.) 8 General government buildings (Const.) 9 Parks and recreation (Land) 10 Drainage (Const.) 11 Garbage and trash disposal (Const.) 12 Fire department (Land) 13 Natural resources (Land) 14 General administration (Land) 15 Fire department (Const.) 16 Highways and streets (Land) 17 Drainage (Land) 18 Police department (Land)
H- 3
25,873
19,889
185,186 178,636
17,235 101,650
68,328 54,103 38,292 26,061 34,229 24,078 22,686 21,663 19,953 19,750 18,632 18,334 13,224 13,621
93.55
72.43
688.42 457.45 297.16 293.91 240.88 215.55 131.14 117.13
98.34 89.34 72.48 70.16 64.57 63.88 63.16 52.43 39.07 36.76
2004 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 ($)
Per capita amount ($)
12,000 28,250 221,372 23,900 24,641
36.14 109.50 711.98
49.08 63.41
7,585 2,680 13,913 8,701 22,411
24.38 10.23 44.93 23.37 60.86
270,720 27,191
277,421 22,569 8,833
834.08 109.42 953.50
60.63 37.35
9,926 1,411 8,168 2,181
771
31.80 5.90
25.74 5.51 2.09
H 2004
Number reporting
1 2 13 1 7
28 3 35 8 8
28 4 39 8 2
27 2 32 6 6
Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ
Category
Sinking funds Bond funds All other funds
Average amount ($)
6,584 668
201,606
H -4
Per capita amount ($)
23.98 2.43
734.25
Number reporting
139 139 139
2004 Municipal Fiscal Planning Guide
H
2004
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Water/sewer system 2 Water/sewer system 3 Parks and recreation facilities 4 All other 5 Fire protection 6 Water/sewer system 7 Fire protection 8 Public buildings 9 Fire protection 10 Multi-purpose 11 Highways, streets and drainage 12 Water/sewer system
other long-term revenue bond other long-term revenue bond other long-term
lease pool G.O. G.O.
lease pool other long-term
G.O. G.O.
295,135
35
287,809
26
98,000
1
85,022
1
47,466
2
45,407
2
40,500
1
38,000
1
31,249
2
29,076
1
16,000
1
14,262
1
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
46,257
114
5,172
1
1,232
2
0
0
1,495
7
1,555
3
86,915
115
4,507
1
1,144
2
0
0
1,261
7
1,227
3
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
5,273 36,663 41,936
As % of current operations
5.8% 40.3% 46.0%
H -5
2004 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 State intergovernmental revenues 2 Other enterprise funds 3 Gas supply system 4 Water and sewer system 5 Special purpose sales tax 6 Federal intergovernmental revenues 7 Local option sales tax 8 Hotel/motel tax 9 Fines, forfeits and court fees 10 Solid waste system 11 Real and personal property taxes 12 Other local intergovernmental revenues 13 Landfill fees 14 Special assessments 15 Insurance premiums taxes 16 Franchise payments taxes 17 Garbage and trash collection charges 18 Alcoholic beverage taxes 19 Receipts from sale of materials 20 Public utilities taxes 21 All additional revenues 22 Fire service subscription fees 23 Other service charges 24 Interest earnings on investments 25 Parks and recreation charges 26 Business licenses and occupational taxes 27 Rents and royalties 28 Motor vehicle taxes 29 Receipts from sale of real property 30 Tax collection fees 31 Other excise and special use taxes 32 Building permits 33 Other licenses, permits and fees 34 Alcoholic beverage taxes 35 Cemetery fees 36 FIFA, penalties, interest and cost 37 Mobile home taxes 38 Intangible taxes (regular and recording) 39 Railroad equipment tax 40 Airport 41 Ambulance charges 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants
H -6
H 2004
Per capita amount ($)
2,294.02 319.12 293.36 228.28 198.15 127.56 119.32 113.60 108.61 89.31 84.67 82.53 74.33 61.17 43.63 41.95 41.34 38.96 32.83 28.72 23.94 15.89 13.78 12.26 11.61 10.48
9.76 9.71 9.28 8.84 7.65 7.44 6.36 5.05 4.17 3.69 2.34 1.83 1.70 0.81 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 13.9% 12.8% 10.0% 8.6% 5.6% 5.2% 5.0% 4.7% 3.9% 3.7% 3.6% 3.2% 2.7% 1.9% 1.8% 1.8% 1.7% 1.4% 1.3% 1.0% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2004 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Construction (non-utility) 4 Other enterprise funds 5 Gas supply system 6 Police department 7 Purchase of equipment and land 8 General administration 9 Community development 10 Solid waste system 11 Drainage 12 Highways and streets 13 Garbage and trash collection 14 Debt service costs 15 General government buildings 16 General insurance 17 Financial administration 18 Municipal court 19 Fire department 20 Legal fees 21 Building inspection and regulation 22 Other general expenditures 23 Parks and recreation 24 Garbage and trash disposal 25 Public health 26 Public welfare and social services 27 Jail 28 Libraries 29 Education (general government) 30 Natural resources 31 Airport 32 Ambulance service 33 Clerk of courts 34 Correctional institute 35 County/municipal hospital 36 Juvenile and magistrate court 37 Parking facilities and meters 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
H -7
H 2004
Per capita amount ($)
3,501.43 1,401.66 371.13 321.46 231.36 212.07 150.78 141.55 115.62
74.51 71.43 70.58 62.48 44.08 29.97 26.25 23.78 19.40 19.33 19.26 17.03 12.97 12.42 10.79 9.12 7.72 7.27 6.84 6.20 2.45 1.92 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 40.0% 10.6% 9.2% 6.6% 6.1% 4.3% 4.0% 3.3% 2.1% 2.0% 2.0% 1.8% 1.3% 0.9% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 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%
2004 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 nonenterprise 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 2003 estimated 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
2004 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
2004 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
2004MunicipalFiscal 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
2003 Population
2,407 17,434
2,979 5,295
570 534 2,420 688 76,202
96 734 283 3,187 35,139 164 893 325 16,886 332 456 1,051 1,821 152 1,559 334 4,435 423,019 483 6,843 6,430 279 208 2,630 916 11,823 2,649 774 5,890 295 448
Group F C E D G G 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 E G D H H
RLGF reporting
period 2004 2004 2004 2004 2004 2004 2004 2004 2003 2004 2004 2004 2003 2003 2003 2004 2004 2004 2003 2004 2003 2004 NR 2003 2004 2003 2004 2003 2004 2003 NR 2003 2004 2003 2004 2003 2003 2004 2003 2003
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
2003 Population
4,379 137
1,921 612 828 144 150
3,302 696
5,588 2,642 1,191
118 757 1,101 1,432 337 1,958 339 970 1,677
71 5,057
223 503 1,100 605 1,460 15,984 977 217 1,657 10,820 1,928 412 3,062 354 9,342 12,342 154
Group E H F G G H H E G D E F H G F F H F H G F H D H G F G F C G H F C F H E H D C H
RLGF reporting
period 2004 2003 2004 NR 2004 2004 NR 2003 2004 2004 2003 2004 2004 2004 2003 2004 2004 2003 2004 2004 2003 NR 2003 NR 2004 2003 2003 2004 2003 2003 2003 2003 2003 2003 2004 2004 2004 2003 2003 2004
2004MunicipalFiscal 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
2003 Population
5,609 787
13,195 228 236 586
20,615 17,221
992 268 9,583 5,268 388 9,228 3,768 296 1,436 2,392 1,347 7,122 2,394 2,065 534 2,225 293 310 4,501 582 497 144 18,940 528 1,909 1,110 5,333 345 12,034 558 11,500 3,730
Group D G C H H G C C G H D D H D E H F F F D F F G F H H E G H H C G F F D H C G C E
RLGF reporting
period 2004 2004 2004 2004 2004 2003 2003 2003 2003 2004 2004 2003 NR 2004 2004 2003 2004 2004 2004 2004 2003 2003 2003 2003 2004 2004 2003 2004 2004 2004 2003 2004 2003 2004 2003 2004 2003 2004 2003 2004
Municipality
121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cuthbert 127 Dacula 128 Dahlonega 129 Daisy 130 Dallas 131 Dalton 132 Damascus 133 Danielsville 134 Danville 135 Darien 136 Dasher 137 Davisboro 138 Dawson 139 Dawsonville 140 Dearing 141 Decatur 142 Deepstep 143 Demorest 144 Denton 145 DeSoto 146 Dexter 147 Dillard 148 Doerun 149 Donalsonville 150 Dooling 151 Doraville 152 Douglas 153 Douglasville 154 Dublin 155 Dudley 156 Duluth 157 DuPont 158 East Dublin 159 East Ellijay 160 East Point
C- 2
2003 Population
13,152 829 536 226
5,034 3,592 4,397 4,158
134 6,847 30,341
271 461 361 1,670 829 1,569 5,035 632 439 17,859 128 1,611 274 212 527 226 831 2,743 168 10,029 10,753 25,307 15,976 458 23,697 139 2,550 811 37,220
Group C G G H D 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 C C B C H C H E G B
RLGF reporting
period 2004 2004 NR 2004 2004 2004 2004 2004 2003 2003 2004 NR NR 2003 2003 2003 2004 2004 2004 2004 2003 2004 2004 2004 2004 2004 2003 2004 2003 NR 2003 2003 2003 2003 2004 2003 2004 2003 2003 2003
2004MunicipalFiscal Planning Guide
Appendix C: Index to Municipal Governments
Municipality
161 Eastman 162 Eatonton 163 Edgehill 164 Edison 165 Elberton 166 Ellaville 167 Ellenton 168 Ellijay 169 Emerson 170 Enigma 171 Ephesus 172 Eton 173 Euharlee 174 Fairburn 175 Fairmount 176 Fargo 177 Fayetteville 178 Fitzgerald 179 Flemington 180 Flovilla 181 Flowery Branch 182 Folkston 183 Forest Park 184 Forsyth 185 Fort Gaines 186 Fort Oglethorpe 187 Fort Valley 188 Franklin 189 Franklin Springs 190 Funston 191 Gainesville 192 Garden City 193 Garfield 194 Gay 195 Geneva 196 Georgetown 197 Gibson 198 Gillsville 199 Girard 200 Glennville
2003 Population
5,422 6,917
30 1,269 4,612 1,662
349 1,556 1,130
887 385 454 3,653 6,771 761 382 13,455 8,752 346 705 1,958 3,263 21,247 4,354 1,088 7,854 8,040 886 750 435 29,806 10,942 152 137 113 915 713 197 229 4,859
Group D D H F E F H F F G H H E D G H C D H G F E C E F D D G G H B C H H H G G H H E
RLGF reporting
period 2004 2004 2003 2003 2003 2004 2004 2004 2003 2004 2004 2004 2004 2004 2004 2004 2004 2004 2003 2004 2003 2003 2003 2004 2003 2004 2004 2004 2004 2004 2003 2004 2003 2003 2004 2004 2004 2003 NR 2003
Municipality
201 Glenwood 202 Good Hope 203 Gordon 204 Graham 205 Grantville 206 Gray 207 Grayson 208 Greensboro 209 Greenville 210 Griffin 211 Grovetown 212 Gum Branch 213 Guyton 214 Hagan 215 Hahira 216 Hamilton 217 Hampton 218 Hapeville 219 Haralson 220 Harlem 221 Harrison 222 Hartwell 223 Hawkinsville 224 Hazlehurst 225 Helen 226 Helena 227 Hephzibah 228 Hiawassee 229 Higgston 230 Hiltonia 231 Hinesville 232 Hiram 233 Hoboken 234 Hogansville 235 Holly Springs 236 Homeland 237 Homer 238 Homerville 239 Hoschton 240 Hull
C- 3
2003 Population
826 221 2,131 320 1,903 2,053 1,036 3,318 893 23,460 6,675 261 1,133 1,003 1,756 502 4,458 5,705 156 1,804 488 4,273 4,194 3,757 576 2,297 4,084 806 332 414 29,396 1,480 487 2,751 4,420 796 1,011 2,813 1,393 165
Group G H F H F F F E G C D H F F F G E D H F H E E E G F E G H H B F H E E G F E F H
RLGF reporting
period 2004 2004 2004 2004 2004 2004 2004 2004 2003 2003 2004 2004 2003 2003 NR 2004 2004 NR 2003 2004 2004 2004 2003 2003 2003 2003 2003 2003 2004 2003 2004 2003 2004 2003 2004 2004 2003 2003 2004 2004
2004MunicipalFiscal Planning Guide
Appendix C: Index to Municipal Governments
Municipality
241 Ideal 242 Ila 243 Iron City 244 Irwinton 245 Ivey 246 Jackson 247 Jacksonville 248 Jakin 249 Jasper 250 Jefferson 251 Jeffersonville 252 Jenkinsburg 253 Jersey 254 Jesup 255 Jonesboro 256 Junction City 257 Kennesaw 258 Keysville 259 Kingsland 260 Kingston 261 Kite 262 LaFayette 263 LaGrange 264 Lake City 265 Lake Park 266 Lakeland 267 Lavonia 268 Lawrenceville 269 Leary 270 Leesburg 271 Lenox 272 Leslie 273 Lexington 274 Lilburn 275 Lilly 276 Lincolnton 277 Lithonia 278 Locust Grove 279 Loganville 280 Lone Oak
2003 Population
513 332 313 587 1,113 4,338 116 154 2,381 4,182 1,242 220 161 9,424 3,818 175 25,816 186 11,064 665 239 6,774 26,576 2,844 546 2,743 1,879 26,698 642 2,609 888 449 242 11,363 221 1,621 2,194 2,755 7,880
99
Group G H H G F E H H F E F H H D E H B H C G H D B E G E F B G E G H H C H F F E D H
RLGF reporting
period 2003 2004 2004 2004 2004 2004 2003 2003 2004 2004 2004 2004 2004 2003 2004 2004 2004 2004 2004 2004 2004 2004 2003 2004 2004 2004 2004 2004 2004 2003 2004 2003 2003 2003 2004 2004 2004 2004 2003 2003
Municipality
281 Lookout Mountain 282 Louisville 283 Lovejoy 284 Ludowici 285 Lula 286 Lumber City 287 Lumpkin 288 Luthersville 289 Lyerly 290 Lyons 291 Macon 292 Madison 293 Manassas 294 Manchester 295 Mansfield 296 Marietta 297 Marshallville 298 Martin 299 Maxeys 300 Maysville 301 McCaysville 302 McDonough 303 McIntyre 304 McRae 305 Meansville 306 Meigs 307 Menlo 308 Metter 309 Midville 310 Midway 311 Milan 312 Milledgeville 313 Millen 314 Milner 315 Mitchell 316 Molena 317 Monroe 318 Montezuma 319 Monticello 320 Montrose
C- 4
2003 Population
1,577 2,653 2,552 1,500 1,609 1,215 1,293
839 505 4,269 95,267 3,779 100 3,792 447 61,282 1,303 304 217 1,459 1,042 11,721 722 2,664 188 1,103 500 4,000 466 1,047 915 19,159 3,547 498 177 473 11,892 4,017 2,517 159
Group F E E F F F F G G E A E H E H A F H H F F C G E H F G E H F G C E H H H C E E H
RLGF reporting
period 2003 2004 2003 2004 2003 2004 2004 2003 NR 2004 2003 2003 2004 2003 2004 2003 2003 NR 2004 2004 2003 2004 2004 2004 2004 2004 2003 2004 2004 NR 2004 2004 2003 2004 2004 2004 2004 2004 2003 2004
2004MunicipalFiscal Planning Guide
Appendix C: Index to Municipal Governments
Municipality
321 Moreland 322 Morgan 323 Morganton 324 Morrow 325 Morven 326 Moultrie 327 Mount Airy 328 Mount Vernon 329 Mount Zion 330 Mountain City 331 Mountain Park 332 Nahunta 333 Nashville 334 Nelson 335 Newborn 336 Newington 337 Newnan 338 Newton 339 Nicholls 340 Nicholson 341 Norcross 342 Norman Park 343 North High Shoals 344 Norwood 345 Nunez 346 Oak Park 347 Oakwood 348 Ochlocknee 349 Ocilla 350 Oconee 351 Odum 352 Offerman 353 Oglethorpe 354 Oliver 355 Omega 356 Orchard Hill 357 Oxford 358 Palmetto 359 Parrott 360 Patterson
2003 Population
411 1,457
295 5,034
628 14,500
669 2,126 1,407
806 514 1,013 4,760 693 623 321 20,551 897 2,538 1,268 9,294 862 484 294 133 370 3,100 612 3,255 287 429 424 1,172 247 1,353 232 2,040 3,614 146 637
Group H F H D G C G F F G G F E G G H C G E F D G H H H H E G E H H H F H F H F E H G
RLGF reporting
period 2004 2003 2003 2003 2004 2004 2004 2004 2004 2004 2004 2003 2004 2003 2004 2004 2004 2004 2003 2003 2004 2004 NR 2003 2003 2004 2004 2004 2003 2004 2003 2003 2004 2004 2004 2004 2004 2003 2004 2004
Municipality
361 Pavo 362 Payne City 363 Peachtree City 364 Pearson 365 Pelham 366 Pembroke 367 Pendergrass 368 Perry 369 Pine Lake 370 Pine Mountain 371 Pinehurst 372 Pineview 373 Pitts 374 Plains 375 Plainville 376 Pooler 377 Port Wentworth 378 Portal 379 Porterdale 380 Poulan 381 Powder Springs 382 Preston 383 Pulaski 384 Quitman 385 Ranger 386 Ray City 387 Rayle 388 Rebecca 389 Register 390 Reidsville 391 Remerton 392 Rentz 393 Resaca 394 Rest Haven 395 Reynolds 396 Rhine 397 Riceboro 398 Richland 399 Richmond Hill 400 Riddleville
C- 5
2003 Population
713 168 33,010 1,860 3,981 2,414 475 10,566 615 1,184 367 536 310 624 262 8,344 3,148 584 1,420 925 13,760 432 267 4,488
88 758 137 247 160 2,291 826 313 840 149 1,029 421 706 1,707 8,266 120
Group G H B F E F H C 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 H
RLGF reporting
period 2004 2004 2004 2004 2003 2004 2004 2003 2004 2003 2003 2004 2004 2003 2004 2004 2003 2003 2004 2004 2003 2004 2003 2003 2004 2004 2003 2004 NR 2003 2003 2003 2003 NR 2003 2004 2003 2003 2004 2004
2004MunicipalFiscal Planning Guide
Appendix C: Index to Municipal Governments
Municipality
401 Rincon 402 Ringgold 403 Riverdale 404 Riverside 405 Roberta 406 Rochelle 407 Rockmart 408 Rocky Ford 409 Rome 410 Roopville 411 Rossville 412 Roswell 413 Royston 414 Rutledge 415 Sale City 416 Sandersville 417 Santa Claus 418 Sardis 419 Sasser 420 Savannah 421 Scotland 422 Screven 423 Senoia 424 Shady Dale 425 Sharon 426 Sharpsburg 427 Shellman 428 Shiloh 429 Siloam 430 Sky Valley 431 Smithville 432 Smyrna 433 Snellville 434 Social Circle 435 Soperton 436 Sparks 437 Sparta 438 Springfield 439 St. Marys 440 Stapleton
2003 Population
5,598 2,591 14,880
58 771 1,430 3,977 182 35,303 186 3,406 78,229 2,619 736 315 5,981 238 1,211 379 127,573 292 723 2,297 246
98 327 1,094 432 342 220 863 45,610 17,961 3,722 2,769 1,756 1,432 1,971 15,811 308
Group D E C H G F E H B H E A E G H D H F H A H G F H H H F H H H G B C E E F F F C H
RLGF reporting
period 2004 2004 2003 2003 2004 2004 2003 2003 2004 2004 2004 2003 2003 NR NR 2004 2004 2004 2004 2004 2004 2003 2004 2004 2003 2004 2004 NR 2004 2004 2004 2003 2003 2003 2004 2004 2003 2004 2003 2003
Municipality
441 Statesboro 442 Statham 443 Stillmore 444 Stockbridge 445 Stone Mountain 446 Sugar Hill 447 Summertown 448 Summerville 449 Sumner 450 Sunny Side 451 Surrency 452 Suwanee 453 Swainsboro 454 Sycamore 455 Sylvania 456 Sylvester 457 Talbotton 458 Talking Rock 459 Tallapoosa 460 Tallulah Falls 461 Talmo 462 Tarrytown 463 Taylorsville 464 Temple 465 Tennille 466 Thomaston 467 Thomasville 468 Thomson 469 Thunderbolt 470 Tifton 471 Tiger 472 Tignall 473 Toccoa 474 Toomsboro 475 Trenton 476 Trion 477 Tunnell Hill 478 Turin 479 Twin City 480 Ty Ty
C- 6
2003 Population
23,744 2,310 740
11,256 7,097
13,820 141
4,705 309 135 237
10,562 7,063
488 2,611 5,903 1,003
75 2,956
161 530 103 224 3,531 1,442 9,295 18,233 6,782 2,319 15,862 321 652 9,324 620 2,122 2,001 1,220 318 1,760 741
Group C F G C D C H E H H H C D H E D F H E H G H H E F D C D F C H G D G F F F H F G
RLGF reporting
period 2003 2003 NR 2004 2004 2004 2003 2003 2004 2004 2004 2003 2004 2003 2004 2003 2004 NR 2004 2003 2003 2004 2004 2004 2003 2004 2004 NR 2004 2003 2004 2004 2003 2004 2004 2003 NR 2004 2004 2004
2004MunicipalFiscal Planning Guide
Appendix C: Index to Municipal Governments
Municipality
481 Tybee Island 482 Tyrone 483 Unadilla 484 Union City 485 Union Point 486 Uvalda 487 Valdosta 488 Varnell 489 Vernonburg 490 Vidalia 491 Vidette 492 Vienna 493 Villa Rica 494 Waco 495 Wadley 496 Waleska 497 Walnut Grove 498 Walthourville 499 Warm Springs 500 Warner Robins 501 Warrenton 502 Warwick 503 Washington 504 Watkinsville 505 Waverly Hall 506 Waycross 507 Waynesboro 508 West Point 509 Weston 510 Whigham 511 White 512 White Plains 513 Whitesburg 514 Willacoochee 515 Williamson 516 Winder 517 Winterville 518 Woodbine 519 Woodbury 520 Woodland
2003 Population
3,474 4,783 2,736 13,054 1,650
546 45,059
1,558 134
10,625 114
2,935 8,087
489 2,040
718 1,208 3,785
482 54,264
2,016 417
4,233 2,252
739 15,156
5,865 3,305
71 624 722 296 591 1,480 320 11,654 1,040 1,252 1,121 418
Group E E E C F G B F H C H E D H F G F E H A F H E F G C D E H G G H G F H C F F F H
RLGF reporting
period 2004 2003 2004 2004 2004 2004 2003 2004 2004 2004 2003 2004 2003 2003 2004 2003 2003 2004 2004 2003 2004 2003 2004 2003 2003 2003 2004 2004 2004 2004 2004 2004 2004 2004 2004 2003 2004 NR 2004 2004
Municipality 521 Woodstock 522 Woodville 523 Woolsey 524 Wrens 525 Wrightsville 526 Yatesville 527 Young Harris 528 Zebulon
C- 7
2003 Population
14,889 422 188
2,244 3,003
407 549 1,158
Group C H H F E H G F
RLGF reporting
period
2003 2004 2004 2004 2004 NR 2004 2004
GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
(404) 679-4950
Publication Number: 0314