$ 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