Georgia local government finance: 2005 municipal government fiscal planning guide

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GEORGIA LOCAL GOVERNMENT FINANCE
2005 Municipal Government Fiscal Planning Guide
Georgia Department of Community Affairs
June 2006

2005 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2005 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 2004 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 2005 Municipal Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2004 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

2005 Fiscal Planning Guide

(e.g., 6 months of 2003 and six months of 2004) created communication problems when comparing financial data of one government to that of other governments. The change in the

2005 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 2004 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 FY 2005 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

2005 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the estimated total 2004 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 began using the new Uniform Chart of Accounts for Local Governments in their fiscal year ending in 2002. Conversion to the uniform chart provides for greater uniformity in local government financial reporting.
Appendix B outlines the structure of local finances employed by the Department of Community Affairs. It shows what items combine or form larger categories or classes of
Municipal Population Group Ranges

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 44 42 75 103 91 154 529

Number reporting
7 13 44 39 75 95 86 138 497

Population ranges are based upon estimated amounts for 2004 provided by the Bureau of the Census.
The governments of Athens-Clarke County, Augusta-Richmond County, Columbus-Muscogee County and CussetaChattahoochee County are surveyed as consolidated governments and are reported in that section of the County Fiscal Planning Guide report.

3

2005 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 2004 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2005
T
497 All Groups 2,821,604

Average amount ($)

Per capita amount ($)

4,863,911

856.73

1,274,275 1,144,033
130,241

224.45 201.51
22.94

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

1,054,096 778,844 0 275,253

185.67 137.19
0.00 48.48

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

904,982 138,193 239,928 149,572 355,737
21,552

159.40 24.34 42.26 26.35 62.66 3.80

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

322,740
504,557 187,855
0 116,460 200,242

56.85
88.87 33.09
0.00 20.51 35.27

Service Charges and Other Revenues Service charge revenues Other revenues

803,260 257,691 545,569

141.49 45.39 96.10

T - 1

2005 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 2005

Average amount ($)

Per capita amount ($)

4,007,307
695,020 146,076
0 0 389,406 65,668 77,732 16,140
1,756,093 0
1,146,905 0
87,606 521,582

705.85
122.42 25.73 0.00 0.00 68.59 11.57 13.69 2.84
309.32 0.00
202.02 0.00
15.43 91.87

102,059 0 0 0 0 0
102,059

17.98 0.00 0.00 0.00 0.00 0.00
17.98

35,912

6.33

60

0.01

0

0.00

5,299

0.93

28,255

4.98

2,297

0.40

0

0.00

87,164 1,639 1,272
65,558 18,695

15.35 0.29 0.22
11.55 3.29

2005 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 2005

Average amount ($)
396,411 377,850
18,561

Per capita amount ($)
69.82 66.55
3.27

324,650 308,221
16,429

57.18 54.29
2.89

57,519

10.13

207,021 81,904
125,117

36.46 14.43 22.04

345,458

60.85

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

Purpose

Average amount ($)

Per capita amount ($)

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

280,161
268,022
45,901 363,293 498,153 266,486 286,849 323,971 405,529 312,997 259,001 1,267,927 144,455 155,980 428,241 115,430 134,156

49.35
47.21
115.81 33.01 27.35 24.51 23.90 22.49 22.22 17.54 16.91 15.11 14.40 12.58 12.42 10.77 10.06

T - 3

2005 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 ($)

101,615,673 11,684,658 1,044,216 479,261 573,124

3,317.90 151.84 140.71 32.13 107.83

807,093 1,331,831
188,452 263,154 631,086

91.00 48.14 32.69 28.77 115.97

30,994,926 15,500,559
2,038,376 931,433 748,806

3,510.37 594.03 362.43 77.06 127.72

923,102 642,679
80,347 38,999 17,217

103.28 23.26 13.55 3.33 2.88

T 2005
Number reporting
25 7 82 99 48
235 49 250 189 56
232 46 261 173 42
231 49 240 179 57

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 ($)
3,431,691 19,398,663
7,086,563

Per capita amount ($)
444.87 1,197.76 1,233.60

Number reporting
235 71 489

T - 4

2005 Municipal Fiscal Planning Guide

T

2005

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

G.O.

52,779,885

7

revenue bond

35,085,400

5

revenue bond

29,463,333

3

revenue bond

16,804,155

221

revenue bond

13,457,608

20

G.O.

12,599,169

11

G.O.

11,870,555

10

revenue bond

9,228,552

7

G.O.

4,222,660

4

G.O.

3,573,327

13

G.O.

2,665,030

3

other long-term

2,045,846

233

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

2,042,904

423

1,529,734

50

942,247

81

1,293,688

19

460,831

145

221,564

71

2,835,656

424

1,416,472

50

757,515

81

1,987,322

19

483,442

145

390,065

71

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
591,482 2,856,804 3,448,286

As % of current operations
14.8% 71.3% 86.0%

T - 5

2005 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 Solid waste system 7 Other enterprise funds 8 Special purpose sales tax 9 Franchise payments taxes 10 Fines, forfeits and court fees 11 Federal intergovernmental revenues 12 Insurance premiums taxes 13 Garbage and trash collection charges 14 State intergovernmental revenues 15 Hotel/motel tax 16 Business licenses and occupational taxes 17 Other local intergovernmental revenues 18 Other service charges 19 Alcoholic beverage taxes 20 All additional revenues 21 Building permits 22 Motor vehicle taxes 23 Other excise and special use taxes 24 Ambulance charges 25 Interest earnings on investments 26 Rents and royalties 27 Parks and recreation charges 28 Fire service subscription fees 29 Alcoholic beverage taxes 30 Public utilities taxes 31 Intangible taxes (regular and recording) 32 Other licenses, permits and fees 33 Hospital charges 34 Receipts from sale of materials 35 Tax collection fees 36 Receipts from sale of real property 37 Parking facilities and meters 38 Cemetery fees 39 FIFA, penalties, interest and cost 40 Special assessments 41 Landfill fees 42 Mobile home taxes 43 Railroad equipment tax 44 Electric supply system 45 Fee collections of county officers 46 MARTA sales tax 47 State DHR health grants
T - 6

T 2005

Per capita amount ($)
3,200.35 801.23 702.88 419.11 212.74 169.52 113.13 94.35 83.18 63.34 50.97 48.03 42.29 38.10 35.25 32.34 32.10 32.03 28.95 24.96 23.33 16.63 15.11 14.97 13.16 10.69
9.44 9.15 8.97 7.67 7.37 6.02 5.13 4.65 4.36 3.97 3.44 2.89 2.63 2.62 1.48 1.20 0.69 0.27 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 25.0% 22.0% 13.1% 6.6% 5.3% 3.5% 2.9% 2.6% 2.0% 1.6% 1.5% 1.3% 1.2% 1.1% 1.0% 1.0% 1.0% 0.9% 0.8% 0.7% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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 Education (general government) 6 Police department 7 Other enterprise funds 8 Solid waste system 9 Fire department 10 Debt service costs 11 Other general expenditures 12 Construction (non-utility) 13 General administration 14 Highways and streets 15 Parks and recreation 16 Garbage and trash collection 17 Purchase of equipment and land 18 General insurance 19 Financial administration 20 Community development 21 Jail 22 Garbage and trash disposal 23 Municipal court 24 Public welfare and social services 25 Ambulance service 26 Building inspection and regulation 27 General government buildings 28 Parking facilities and meters 29 Drainage 30 County/municipal hospital 31 Libraries 32 Legal fees 33 Natural resources 34 Public health 35 Payments to other hospitals 36 Clerk of courts 37 Correctional institute 38 Juvenile and magistrate court 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 2005

Per capita amount ($)
5,321.88 1,230.82 1,211.47 582.00 565.07 263.58 206.19 161.72 118.79 108.12
96.39 87.24 81.56 68.62 66.90 60.31 55.72 51.13 35.77 30.21 28.78 27.24 24.59 20.33 19.85 19.58 17.61 16.85 13.88 13.60 11.40 10.28 6.86 4.77 4.52 0.11 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% 23.1% 22.8% 10.9% 10.6% 5.0% 3.9% 3.0% 2.2% 2.0% 1.8% 1.6% 1.5% 1.3% 1.3% 1.1% 1.0% 1.0% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 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%

2005 Municipal Fiscal Planning Guide

A

2005

Municipal Group Number Reporting = Population Range = 2004 Estimated Population

A 7 50,000 and Above 919,706

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 ($)

146,397,741

1,114.25

42,888,726 39,892,611
2,996,114

326.43 303.63
22.80

27,348,215 23,149,904
0 4,198,311

208.15 176.20
0.00 31.95

27,542,837 3,220,827 5,881,702 6,711,701
11,382,385 346,222

209.63 24.51 44.77 51.08 86.63 2.64

11,126,094
17,308,671 4,143,652 0 3,059,054
10,105,965

84.68
131.74 31.54 0.00 23.28 76.92

20,183,197 6,468,018
13,715,180

153.62 49.23
104.39

2005 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 2005

Average amount ($)

Per capita amount ($)

119,862,532
14,957,485 3,361,230 0 0 6,609,515 1,996,350 2,923,205 67,185
53,933,241 0
31,959,890 0
5,146,934 16,826,417

912.29
113.84 25.58 0.00 0.00 50.31 15.19 22.25 0.51
410.49 0.00
243.25 0.00
39.17 128.07

4,538,951 0 0 0 0 0
4,538,951

34.55 0.00 0.00 0.00 0.00 0.00
34.55

1,289,323

9.81

0

0.00

0

0.00

77,137

0.59

1,212,186

9.23

0

0.00

0

0.00

480,541

3.66

0

0.00

78,598

0.60

286,402

2.18

115,542

0.88

2005 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 2005

Average amount ($)
7,772,803 6,876,626
896,176

Per capita amount ($)
59.16 52.34
6.82

9,686,547 9,686,547
0

73.73 73.73
0.00

0

0.00

7,601,333 2,235,765 5,365,569

57.85 17.02 40.84

19,602,307

149.20

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

Purpose

Average amount ($)

Per capita amount ($)

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

A- 3

4,348,143
3,649,033
3,015,664 1,312,821 1,267,927 1,199,933 1,329,469
672,793 849,607 743,410 714,174 421,469 479,644 207,278 239,741 288,545
87,761 94,555 120,867 45,325

33.09
27.77
37.57 15.75 15.11 10.65 10.10
6.69 6.47 5.66 5.42 4.65 3.16 2.17 1.63 1.46 1.44 1.24 0.73 0.53

2005 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 ($)

793,392,109 55,500,000 0 1,335,129 5,000,000

4,331.09 132.42 0.00 7.86 65.58

16,611,139 3,399,167
557,935 1,303,895 5,000,000

107.18 23.56 6.43 15.65 65.58

1,176,074,614 85,998,171 7,968,934 5,353,524 5,000,000

7,588.19 584.46 91.86 38.43 65.58

31,225,380 3,094,899
280,666 187,503
61,656

201.47 21.45 3.24 1.35 0.81

A 2005
Number reporting
3 1 0 4 1
5 6 3 5 1
5 5 3 6 1
5 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 ($)
97,296,316 172,324,077 250,866,336
A -4

Per capita amount ($)
740.53 1,311.58 1,909.38

Number reporting
7 7 7

2005 Municipal Fiscal Planning Guide

A

2005

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 Water/sewer system 9 Public buildings 10 Multi-purpose 11 Gas utility system 12 All purposes

revenue bond 674,768,807

4

G.O.

290,365,000

1

G.O.

57,835,000

1

revenue bond

55,837,333

3

revenue bond

41,280,000

2

G.O.

28,950,428

2

revenue bond

22,272,699

2

other long-term 11,459,721

2

G.O.

11,282,500

2

lease pool

8,715,212

3

revenue bond

7,209,941

1

short-term

5,000,000

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

56,807,332

6

21,752,518

2

5,533,853

2

90,349,132

3

16,279,311

6

4,030,811

6

91,610,238

6

21,978,314

2

5,896,050

2

138,832,015

3

16,908,708

6

6,066,072

6

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
10,506,491 97,329,566 107,836,057

As % of current operations
8.8% 81.2% 90.0%

A -5

2005 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 Franchise payments taxes 8 Federal intergovernmental revenues 9 Other enterprise funds 10 Hotel/motel tax 11 Business licenses and occupational taxes 12 Insurance premiums taxes 13 Special purpose sales tax 14 Other local intergovernmental revenues 15 Fines, forfeits and court fees 16 Other service charges 17 State intergovernmental revenues 18 All additional revenues 19 Alcoholic beverage taxes 20 Building permits 21 Motor vehicle taxes 22 Interest earnings on investments 23 Rents and royalties 24 Garbage and trash collection charges 25 Alcoholic beverage taxes 26 Intangible taxes (regular and recording) 27 Other excise and special use taxes 28 Public utilities taxes 29 Parks and recreation charges 30 Other licenses, permits and fees 31 Cemetery fees 32 FIFA, penalties, interest and cost 33 Receipts from sale of real property 34 Parking facilities and meters 35 Special assessments 36 Mobile home taxes 37 Receipts from sale of materials 38 Fire service subscription fees 39 Railroad equipment tax 40 Landfill fees 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
A -6

A 2005

Per capita amount ($)
3,240.74 1,070.23 482.51 303.63 296.99 201.39 132.68
86.63 76.92 56.37 51.08 49.68 44.77 43.26 42.78 42.12 34.94 31.54 27.26 24.51 22.41 18.04 17.60 16.38 15.14 10.66 9.14 7.12 5.56 4.65 4.28 2.64 2.49 1.67 1.29 0.92 0.49 0.48 0.45 0.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 33.0% 14.9% 9.4% 9.2% 6.2% 4.1% 2.7% 2.4% 1.7% 1.6% 1.5% 1.4% 1.3% 1.3% 1.3% 1.1% 1.0% 0.8% 0.8% 0.7% 0.6% 0.5% 0.5% 0.5% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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 General insurance 11 Other enterprise funds 12 Parks and recreation 13 Construction (non-utility) 14 Highways and streets 15 General administration 16 Jail 17 Community development 18 Public welfare and social services 19 Municipal court 20 Purchase of equipment and land 21 Garbage and trash collection 22 Drainage 23 Financial administration 24 Building inspection and regulation 25 General government buildings 26 Garbage and trash disposal 27 Natural resources 28 Legal fees 29 Public health 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 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
A -7

A 2005

Per capita amount ($)
5,457.30 1,644.53 1,122.12 778.12 316.42 243.25 192.15 149.20 137.81 128.07
87.94 84.83 73.73 61.30 52.34 50.31 41.95 40.84 34.65 34.55 33.09 32.94 30.44 25.58 17.02 16.57 13.29 6.56 4.09 3.61 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% 30.1% 20.6% 14.3% 5.8% 4.5% 3.5% 2.7% 2.5% 2.3% 1.6% 1.6% 1.4% 1.1% 1.0% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 Municipal Fiscal Planning Guide

B

2005

Municipal Group Number Reporting = Population Range = 2004 Estimated Population

B 13 25,000 - 49,999 429,674

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 ($)

26,083,497

789.17

7,761,373 6,752,364 1,009,009

234.82 204.30
30.53

5,706,093 4,074,149
0 1,631,944

172.64 123.27
0.00 49.38

4,708,365 707,992
1,365,908 614,038
1,696,713 323,713

142.45 21.42 41.33 18.58 51.33 9.79

1,398,507
2,037,322 845,864 0 880,106 311,353

42.31
61.64 25.59
0.00 26.63
9.42

4,471,837 1,176,049 3,295,788

135.30 35.58 99.72

2005 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 2005

Average amount ($)

Per capita amount ($)

21,917,858
4,008,088 919,540 0 0
2,367,278 480,758 167,247 73,265
9,630,512 0
6,073,910 0
221,708 3,334,894

663.14
121.27 27.82 0.00 0.00 71.62 14.55 5.06 2.22
291.38 0.00
183.77 0.00 6.71
100.90

438,259 0 0 0 0 0
438,259

13.26 0.00 0.00 0.00 0.00 0.00
13.26

237,646

7.19

0

0.00

0

0.00

13,160

0.40

207,899

6.29

16,587

0.50

0

0.00

497,518 687 0
496,830 0

15.05 0.02 0.00
15.03 0.00

2005 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 2005

Average amount ($)
2,394,818 2,369,372
25,446

Per capita amount ($)
72.46 71.69
0.77

2,946,298 2,805,576
140,722

89.14 84.88
4.26

0

0.00

979,921 591,956 387,965

29.65 17.91 11.74

784,798

23.74

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

Purpose

Average amount ($)

Per capita amount ($)

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

1,777,487
2,325,239
2,653,845 943,050 887,744 848,801 604,253 630,282 600,508 377,743 339,507 392,258 327,583 309,562 268,348 153,927 171,804 124,850 98,807 91,399

53.78
70.35
96.74 29.25 26.98 25.14 17.93 17.80 17.23 11.17 10.27 10.19
9.38 9.24 7.81 4.63 4.24 3.77 3.03 2.74

2005 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 ($)

30,290,000 5,493,333 3,495,023 1,597,168 3,125,000

972.31 168.25 103.96
49.00 102.59

2,660,541 4,837,927
686,611 999,785 3,125,000

77.55 150.83
20.61 29.72 102.59

48,664,711 18,308,807 11,842,070
2,827,398 677,500

1,390.65 570.82 355.49 84.05 22.90

1,983,841 817,735 440,030 113,977 31,444

57.83 25.49 13.21
3.39 1.00

B 2005
Number reporting
2 3 6 8 2
11 8 7 10 2
10 8 7 10 2
11 8 7 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 ($)
2,421,001 4,142,771 43,293,812
B -4

Per capita amount ($)
73.25 125.34 1,309.88

Number reporting
13 13 13

2005 Municipal Fiscal Planning Guide

B

2005

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

revenue bond

42,486,479

10

revenue bond

26,655,000

1

G.O.

23,384,516

3

G.O.

15,616,989

2

other long-term 13,994,136

5

revenue bond

11,691,163

2

G.O.

7,776,076

2

revenue bond

5,915,000

1

revenue bond

5,830,000

1

G.O.

5,537,500

2

G.O.

4,257,818

3

G.O.

3,422,992

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

12,613,323

12

11,619,714

4

5,811,568

3

337,651

2

2,309,827

10

2,008,405

7

18,203,245

12

10,965,740

4

5,221,464

3

457,417

2

2,411,149

10

5,044,388

8

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
4,996,658 14,369,220 19,365,878

As % of current operations
22.8% 65.6% 88.4%

B -5

2005 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 Airport 9 Garbage and trash collection charges 10 Fines, forfeits and court fees 11 Franchise payments taxes 12 Insurance premiums taxes 13 Other local intergovernmental revenues 14 State intergovernmental revenues 15 Other excise and special use taxes 16 Business licenses and occupational taxes 17 All additional revenues 18 Alcoholic beverage taxes 19 Hotel/motel tax 20 Motor vehicle taxes 21 Other service charges 22 Parks and recreation charges 23 Building permits 24 Federal intergovernmental revenues 25 Ambulance charges 26 Public utilities taxes 27 Interest earnings on investments 28 Intangible taxes (regular and recording) 29 Alcoholic beverage taxes 30 Rents and royalties 31 Tax collection fees 32 Receipts from sale of materials 33 Other licenses, permits and fees 34 FIFA, penalties, interest and cost 35 Cemetery fees 36 Receipts from sale of real property 37 Parking facilities and meters 38 Mobile home taxes 39 Railroad equipment tax 40 Special assessments 41 Electric supply system 42 Fee collections of county officers 43 Fire service subscription fees 44 Hospital charges 45 Landfill fees 46 MARTA sales tax 47 State DHR health grants
B -6

B 2005

Per capita amount ($)
2,572.74 887.19 405.57 217.86 160.43 113.49 107.15 94.07 68.81 62.07 58.28 51.33 41.33 30.30 25.59 25.27 22.96 22.62 21.42 20.75 16.65 14.93 13.71 11.12 10.81
7.75 7.61 7.55 7.18 6.90 6.66 6.44 5.38 4.75 3.32 2.87 1.78 0.35 0.30 0.12 0.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 34.5% 15.8% 8.5% 6.2% 4.4% 4.2% 3.7% 2.7% 2.4% 2.3% 2.0% 1.6% 1.2% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 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%

2005 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 Other enterprise funds 5 Police department 6 Fire department 7 Solid waste system 8 Parks and recreation 9 Airport 10 Construction (non-utility) 11 Debt service costs 12 Highways and streets 13 General administration 14 Garbage and trash collection 15 Purchase of equipment and land 16 Other general expenditures 17 Financial administration 18 Public welfare and social services 19 General government buildings 20 Building inspection and regulation 21 Community development 22 Municipal court 23 General insurance 24 Jail 25 Libraries 26 Public health 27 Ambulance service 28 Legal fees 29 Drainage 30 Parking facilities and meters 31 Clerk of courts 32 Correctional institute 33 County/municipal hospital 34 Education (general government) 35 Garbage and trash disposal 36 Juvenile and magistrate court 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
B -7

B 2005

Per capita amount ($)
4,029.77 1,169.81 797.10 585.31 245.83 183.77 123.89
98.19 97.00 93.21 82.23 76.05 71.69 71.62 62.46 53.78 31.35 29.95 29.85 22.47 19.53 13.84 13.26 13.24 12.16 10.90 6.39 6.38 6.30 1.92 0.25 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% 29.0% 19.8% 14.5% 6.1% 4.6% 3.1% 2.4% 2.4% 2.3% 2.0% 1.9% 1.8% 1.8% 1.5% 1.3% 0.8% 0.7% 0.7% 0.6% 0.5% 0.3% 0.3% 0.3% 0.3% 0.3% 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% 0.0% 0.0%

2005 Municipal Fiscal Planning Guide

C

2005

Municipal Group Number Reporting = Population Range = 2004 Estimated Population

C 44 10,000 - 24,999 674,611

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 ($)

11,664,785

760.81

2,999,485 2,602,121
397,364

195.63 169.72
25.92

2,637,548 1,629,080
0 1,008,468

172.03 106.25
0.00 65.78

2,088,723 392,122 608,233 255,856 745,944 86,567

136.23 25.58 39.67 16.69 48.65 5.65

842,630
899,050 469,781
0 242,685 186,584

54.96
58.64 30.64
0.00 15.83 12.17

2,197,349 723,250
1,474,099

143.32 47.17 96.14

2005 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 2005

Average amount ($)

Per capita amount ($)

9,697,923
1,845,331 463,672 0 0
1,018,687 156,961 133,297 72,714
4,392,618 0
2,932,263 0
49,910 1,410,444

632.53
120.36 30.24 0.00 0.00 66.44 10.24 8.69 4.74
286.50 0.00
191.25 0.00 3.26
91.99

188,242 0 0 0 0 0
188,242

12.28 0.00 0.00 0.00 0.00 0.00
12.28

49,018

3.20

0

0.00

0

0.00

19,489

1.27

13,320

0.87

16,209

1.06

0

0.00

116,302

7.59

2,069

0.13

1,188

0.08

92,990

6.07

20,055

1.31

2005 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 2005

Average amount ($)
1,047,106 1,034,152
12,955

Per capita amount ($)
68.30 67.45
0.84

678,713 620,058
58,655

44.27 40.44
3.83

549,495

35.84

498,139 260,000 238,139

32.49 16.96 15.53

332,960

21.72

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

Purpose

Average amount ($)

Per capita amount ($)

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

954,502
962,680
1,056,994 763,996 656,120 573,501 674,766 353,022 296,732 257,098 282,575 240,448 293,005 228,880 224,864 208,336 182,900 103,299 101,765 57,406

62.26
62.79
70.67 50.58 42.21 40.09 39.90 22.44 19.00 16.91 15.73 15.49 15.29 14.94 14.59 13.42 11.52
6.76 4.74 3.34

2005 Municipal Fiscal Planning Guide

Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

6,316,808 4,378,169 1,646,572 1,239,896 3,481,666

436.69 273.94 105.54
82.09 206.13

1,423,943 366,334 542,993 557,776
3,436,550

92.93 24.70 36.02 36.09 223.28

15,354,334 9,115,211 5,203,673 1,843,121 8,382,945

989.47 651.14 345.15 119.51 496.31

660,006 386,525 195,510
82,513 133,844

42.98 26.06 13.01
5.45 8.70

C 2005
Number reporting
8 1 15 18 2
31 12 30 35 4
31 11 30 34 2
30 12 29 33 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 ($)
984,654 2,116,328 13,165,732
C -4

Per capita amount ($)
64.22 138.03 858.71

Number reporting
44 44 44

2005 Municipal Fiscal Planning Guide

C

2005

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 All purposes 6 Multi-purpose 7 Water/sewer system 8 Multi-purpose 9 Law enforcement and corrections 10 Public buildings 11 Water/sewer system 12 Public buildings

revenue bond

17,673,862

10

G.O.

11,446,000

5

revenue bond

11,372,695

26

G.O.

10,132,500

2

short-term

8,382,945

2

G.O.

7,115,000

1

other long-term

5,331,144

25

other long-term

4,420,553

1

G.O.

4,285,000

1

lease pool

2,559,238

6

G.O.

2,256,245

2

G.O.

2,086,610

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

4,458,090

33

5,896,682

11

4,353,110

16

122,331

7

1,327,755

34

953,724

20

4,936,638

33

5,275,960

11

2,911,638

16

201,614

7

1,438,358

34

1,532,851

19

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,907,095 6,561,331 8,468,426

As % of current operations
19.7% 67.7% 87.3%

C -5

2005 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 Garbage and trash collection charges 9 Fines, forfeits and court fees 10 Airport 11 Franchise payments taxes 12 Other service charges 13 Insurance premiums taxes 14 State intergovernmental revenues 15 Landfill fees 16 Other excise and special use taxes 17 Business licenses and occupational taxes 18 All additional revenues 19 Alcoholic beverage taxes 20 Other local intergovernmental revenues 21 Hotel/motel tax 22 Federal intergovernmental revenues 23 Motor vehicle taxes 24 Building permits 25 Ambulance charges 26 Parks and recreation charges 27 Special assessments 28 Interest earnings on investments 29 Fire service subscription fees 30 Public utilities taxes 31 Receipts from sale of real property 32 Receipts from sale of materials 33 Alcoholic beverage taxes 34 Parking facilities and meters 35 Intangible taxes (regular and recording) 36 Other licenses, permits and fees 37 Tax collection fees 38 Rents and royalties 39 FIFA, penalties, interest and cost 40 Cemetery fees 41 Mobile home taxes 42 Railroad equipment tax 43 Electric supply system 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
C -6

C 2005

Per capita amount ($)
2,597.06 824.29 400.81 169.72 161.52 139.48 122.83 110.82 56.97 52.61 51.48 50.45 41.55 39.67 33.27 32.70 31.81 31.79 26.74 25.58 22.55 19.01 18.18 15.70 15.69 14.65 13.00 8.36
7.60 7.03 6.89 6.56 6.36 5.71 4.66 4.34 3.83 3.37 3.32 3.00 2.46 0.38 0.33 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 31.7% 15.4% 6.5% 6.2% 5.4% 4.7% 4.3% 2.2% 2.0% 2.0% 1.9% 1.6% 1.5% 1.3% 1.3% 1.2% 1.2% 1.0% 1.0% 0.9% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Education (general government) 4 Water and sewer system 5 Other enterprise funds 6 Police department 7 Fire department 8 Solid waste system 9 Construction (non-utility) 10 Airport 11 Garbage and trash collection 12 Highways and streets 13 General administration 14 Purchase of equipment and land 15 Debt service costs 16 Parks and recreation 17 Other general expenditures 18 Financial administration 19 Ambulance service 20 General insurance 21 Community development 22 Building inspection and regulation 23 Garbage and trash disposal 24 General government buildings 25 Municipal court 26 Jail 27 Libraries 28 Legal fees 29 Parking facilities and meters 30 Public welfare and social services 31 Public health 32 Drainage 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 2005

Per capita amount ($)
4,277.24 1,359.17 551.34 461.65 443.84 233.58 191.25 122.66 120.05
93.37 84.84 67.63 67.45 66.44 63.70 49.46 43.71 39.36 34.61 33.63 23.08 20.49 19.33 15.13 14.91 12.82 9.36 9.13 7.58 5.06 4.16 4.01 2.94 1.50 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% 31.8% 12.9% 10.8% 10.4% 5.5% 4.5% 2.9% 2.8% 2.2% 2.0% 1.6% 1.6% 1.6% 1.5% 1.2% 1.0% 0.9% 0.8% 0.8% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 Municipal Fiscal Planning Guide

D

2005

Municipal Group Number Reporting = Population Range = 2004 Estimated Population

D 39 5,000 - 9,999 276,289

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 ($)

4,661,703

658.03

951,653 821,744 129,909

134.33 115.99
18.34

1,211,370 892,697 0 318,673

170.99 126.01
0.00 44.98

953,351 158,484 293,520
63,937 435,749
1,662

134.57 22.37 41.43 9.03 61.51 0.23

336,109
353,900 182,346
0 103,078
68,476

47.44
49.96 25.74
0.00 14.55
9.67

855,321 321,228 534,093

120.73 45.34 75.39

2005 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 2005

Average amount ($)

Per capita amount ($)

4,132,621
849,088 170,011
0 0 527,660 64,327 64,708 22,383
1,753,645 0
1,337,108 0
15,950 400,588

583.35
119.85 24.00 0.00 0.00 74.48 9.08 9.13 3.16
247.54 0.00
188.74 0.00 2.25
56.55

47,721

6.74

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

47,721

6.74

32,600

4.60

0

0.00

0

0.00

12,796

1.81

19,804

2.80

0

0.00

0

0.00

274,882 0
610 208,024
66,248

38.80 0.00 0.09
29.36 9.35

2005 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 2005

Average amount ($)
564,020 537,892
26,128

Per capita amount ($)
79.62 75.93
3.69

371,672 332,293
39,379

52.46 46.91
5.56

950

0.13

152,280 75,353 76,927

21.50 10.64 10.86

85,763

12.11

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

Purpose

Average amount ($)

Per capita amount ($)

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

D- 3

378,675
325,325
1,853,994 335,851 320,876 291,138 265,883 161,968 158,322 184,694 161,709 163,981 132,866 98,598 93,567 101,822 77,773 73,754 57,590 65,223

53.45
45.92
340.62 48.56 45.58 36.60 36.22 30.28 24.13 23.54 22.00 21.16 18.73 14.13 12.88 11.53 11.05 9.96 9.71 9.59

2005 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 ($)

4,853,750 0
1,545,022 136,448 313,810

850.64 0.00
238.34 19.34 40.48

759,565 173,960 208,007 293,711 255,779

105.39 22.78 28.98 41.14 34.36

5,383,360 1,409,087 3,437,183
478,134 360,890

752.71 184.52 488.17
67.84 51.06

231,525 89,657
126,919 21,325 8,844

32.13 11.74 17.68
2.99 1.19

D 2005
Number reporting
4 0 13 21 5
23 2 28 27 6
21 2 30 26 5
23 2 28 27 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 ($)
328,039 187,258 4,890,465
D -4

Per capita amount ($)
46.30 26.43 690.32

Number reporting
39 39 39

2005 Municipal Fiscal Planning Guide

D

2005

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 Parks and recreation facilites 6 Multi-purpose 7 Public buildings 8 Parks and recreation facilites 9 All other 10 All purposes 11 Fire protection 12 All other

revenue bond

14,516,459

2

revenue bond

6,102,500

4

other long-term

3,402,760

29

revenue bond

3,311,536

18

G.O.

930,000

1

G.O.

912,823

2

lease pool

773,989

4

lease pool

634,875

1

other long-term

503,551

3

short-term

360,890

5

lease pool

211,855

11

lease pool

192,828

7

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

2,251,591

34

3,004,825

14

1,684,604

13

18,659

5

387,588

23

220,392

11

2,652,727

34

2,693,163

14

1,599,887

13

26,468

5

385,855

23

277,944

11

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
789,048 2,683,788 3,472,836

As % of current operations
19.1% 64.9% 84.0%

D -5

2005 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 Other enterprise funds 7 Solid waste system 8 Franchise payments taxes 9 Garbage and trash collection charges 10 Fines, forfeits and court fees 11 Insurance premiums taxes 12 Ambulance charges 13 State intergovernmental revenues 14 Alcoholic beverage taxes 15 Other local intergovernmental revenues 16 Business licenses and occupational taxes 17 Fire service subscription fees 18 Airport 19 Federal intergovernmental revenues 20 Other licenses, permits and fees 21 Parks and recreation charges 22 Building permits 23 Hotel/motel tax 24 Motor vehicle taxes 25 All additional revenues 26 Receipts from sale of materials 27 Public utilities taxes 28 Other service charges 29 Interest earnings on investments 30 Alcoholic beverage taxes 31 Rents and royalties 32 Receipts from sale of real property 33 Intangible taxes (regular and recording) 34 Cemetery fees 35 FIFA, penalties, interest and cost 36 Other excise and special use taxes 37 Railroad equipment tax 38 Mobile home taxes 39 Special assessments 40 Tax collection fees 41 Parking facilities and meters 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 2005

Per capita amount ($)
2,242.06 730.08 364.13 149.65 131.74 113.47 112.91 94.36 61.51 60.95 50.49 41.43 40.56 26.85 23.15 21.81 21.77 20.24 19.92 19.38 16.49 16.46 14.46 11.61 11.50 10.14
9.38 8.91 6.71 5.62 5.08 4.90 4.41 3.38 2.41 1.83 1.59 0.95 0.94 0.34 0.29 0.28 0.01 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 32.6% 16.2% 6.7% 5.9% 5.1% 5.0% 4.2% 2.7% 2.7% 2.3% 1.8% 1.8% 1.2% 1.0% 1.0% 1.0% 0.9% 0.9% 0.9% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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 Solid waste system 7 Construction (non-utility) 8 Highways and streets 9 General administration 10 Fire department 11 Garbage and trash collection 12 Purchase of equipment and land 13 Parks and recreation 14 Garbage and trash disposal 15 Debt service costs 16 Financial administration 17 Airport 18 Other general expenditures 19 General insurance 20 Community development 21 General government buildings 22 Building inspection and regulation 23 Drainage 24 Libraries 25 Municipal court 26 Public welfare and social services 27 Jail 28 Public health 29 Legal fees 30 Natural resources 31 Education (general government) 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
D -7

D 2005

Per capita amount ($)
3,385.83 1,060.21 693.36 429.00 192.56 142.39
93.94 77.41 75.93 74.48 74.46 71.78 53.45 52.30 37.21 35.06 34.86 28.26 21.53 20.72 18.31 16.65 15.40 14.04 13.19 9.09 6.82 6.31 5.40 5.04 3.73 2.92 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

Percent of total
expenditures
100.0% 31.3% 20.5% 12.7% 5.7% 4.2% 2.8% 2.3% 2.2% 2.2% 2.2% 2.1% 1.6% 1.5% 1.1% 1.0% 1.0% 0.8% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 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%

2005 Municipal Fiscal Planning Guide

E

2005

Municipal Group Number Reporting = Population Range = 2004 Estimated Population

E 75 2,500 - 4,999 268,087

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 ($)

2,630,932

736.03

527,053 463,527
63,526

147.45 129.68
17.77

646,719 451,714
0 195,005

180.93 126.37
0.00 54.55

466,661 92,421
149,941 45,110
177,875 1,314

130.55 25.86 41.95 12.62 49.76 0.37

106,308
347,351 159,606
0 83,074 104,671

29.74
97.17 44.65
0.00 23.24 29.28

536,840 186,087 350,753

150.19 52.06 98.13

2005 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 2005

Average amount ($)

Per capita amount ($)

2,158,452
479,126 76,208 0 0
312,961 19,803 51,136 19,017
902,967 0
673,085 0
18,789 211,093

603.85
134.04 21.32 0.00 0.00 87.55 5.54 14.31 5.32
252.61 0.00
188.30 0.00 5.26
59.06

21,673

6.06

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

21,673

6.06

19,183

5.37

400

0.11

0

0.00

5,990

1.68

9,956

2.79

2,837

0.79

0

0.00

127,253 5,139 72
78,042 44,000

35.60 1.44 0.02
21.83 12.31

2005 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 2005

Average amount ($)
323,691 317,604
6,087

Per capita amount ($)
90.56 88.85
1.70

93,867 76,199 17,668

26.26 21.32
4.94

41,889

11.72

74,678 28,663 46,015

20.89 8.02
12.87

74,125

20.74

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

Purpose

Average amount ($)

Per capita amount ($)

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

200,070
151,277
336,470 246,787 191,480 167,924 148,710 120,360 109,009
91,917 71,001 72,968 69,379 60,171 43,519 55,107 58,871 50,212 44,528 45,511

55.97
42.32
98.65 66.68 54.79 43.91 39.32 31.86 25.65 23.81 20.77 19.94 18.84 17.34 15.10 14.92 14.09 13.68 12.92 12.58

2005 Municipal Fiscal Planning Guide

Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

2,172,308 5,250,000
628,935 115,978 304,446

770.60 1,168.22
170.24 31.43
100.21

181,004 92,126
213,616 92,626
606,278

49.85 25.53 62.26 25.65 180.80

2,726,552 3,874,079 1,883,578
527,543 253,535

750.33 1,056.23
547.27 145.48
80.21

131,717 182,025
78,234 24,229 11,919

36.12 51.42 22.89
6.66 3.55

E 2005
Number reporting
3 1 15 23 7
46 7 46 44 8
46 6 49 38 4
45 6 47 43 8

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 ($)
329,950 44,828
2,711,139
E -4

Per capita amount ($)
92.31 12.54 758.47

Number reporting
75 75 75

2005 Municipal Fiscal Planning Guide

E

2005

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 Parks and recreation facilites 3 Water/sewer system 4 Fire protection 5 Water/sewer system 6 Public buildings 7 All other 8 All other 9 Water/sewer system 10 Multi-purpose 11 Law enforcement and corrections 12 All purposes

G.O.

10,265,000

1

G.O.

3,067,500

2

revenue bond

2,724,400

46

G.O.

1,985,000

1

other long-term

1,784,510

45

G.O.

1,709,831

2

other long-term

1,632,182

2

lease pool

1,521,174

9

G.O.

650,000

1

other long-term

585,062

5

G.O.

287,097

1

short-term

253,535

4

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

1,265,512

68

953,292

11

1,095,836

29

259

2

116,886

31

49,868

10

1,421,628

68

833,238

11

847,933

29

334

2

122,566

30

83,280

12

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
356,723 1,271,139 1,627,862

As % of current operations
16.5% 58.9% 75.4%

E -5

2005 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 Other enterprise funds 7 Special purpose sales tax 8 Solid waste system 9 Federal intergovernmental revenues 10 Garbage and trash collection charges 11 Fines, forfeits and court fees 12 State intergovernmental revenues 13 Franchise payments taxes 14 Insurance premiums taxes 15 Receipts from sale of materials 16 Other local intergovernmental revenues 17 Alcoholic beverage taxes 18 Other service charges 19 Hotel/motel tax 20 All additional revenues 21 Landfill fees 22 Business licenses and occupational taxes 23 Ambulance charges 24 Public utilities taxes 25 Motor vehicle taxes 26 Fire service subscription fees 27 Parks and recreation charges 28 Building permits 29 Interest earnings on investments 30 Rents and royalties 31 Alcoholic beverage taxes 32 Other licenses, permits and fees 33 Special assessments 34 Receipts from sale of real property 35 Other excise and special use taxes 36 Airport 37 Cemetery fees 38 Intangible taxes (regular and recording) 39 FIFA, penalties, interest and cost 40 Mobile home taxes 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 2005

Per capita amount ($)
2,687.32 786.99 391.54 319.62 148.13 138.94 100.51 95.98 76.49 63.25 57.91 56.88 49.85 49.76 41.95 35.31 34.58 26.20 22.60 22.34 20.58 16.63 15.60 14.83 12.55 11.87 11.79
9.18 9.08 8.75 6.95 4.98 4.95 3.53 3.21 2.92 2.92 2.77 2.39 1.78 0.97 0.27 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 29.3% 14.6% 11.9% 5.5% 5.2% 3.7% 3.6% 2.8% 2.4% 2.2% 2.1% 1.9% 1.9% 1.6% 1.3% 1.3% 1.0% 0.8% 0.8% 0.8% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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 Parking facilities and meters 7 Education (general government) 8 Highways and streets 9 General administration 10 Solid waste system 11 Construction (non-utility) 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 General insurance 22 Community development 23 Drainage 24 Building inspection and regulation 25 General government buildings 26 Jail 27 County/municipal hospital 28 Public welfare and social services 29 Libraries 30 Municipal court 31 Legal fees 32 Public health 33 Airport 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 2005

Per capita amount ($)
4,010.45 1,506.80 608.95 439.84 194.79 137.08 109.05 103.83
88.85 87.55 82.76 76.38 68.93 64.53 60.16 48.83 44.14 42.39 32.60 26.82 26.20 23.59 23.28 17.53 13.95 12.48 11.58 11.40 10.07 9.18 9.05 7.64 5.72 3.77 0.75 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% 37.6% 15.2% 11.0% 4.9% 3.4% 2.7% 2.6% 2.2% 2.2% 2.1% 1.9% 1.7% 1.6% 1.5% 1.2% 1.1% 1.1% 0.8% 0.7% 0.7% 0.6% 0.6% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 Municipal Fiscal Planning Guide

E

2005

Municipal Group Number Reporting = Population Range = 2004 Estimated Population

E 75 2,500 - 4,999 268,087

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 ($)

2,630,932

736.03

527,053 463,527
63,526

147.45 129.68
17.77

646,719 451,714
0 195,005

180.93 126.37
0.00 54.55

466,661 92,421
149,941 45,110
177,875 1,314

130.55 25.86 41.95 12.62 49.76 0.37

106,308
347,351 159,606
0 83,074 104,671

29.74
97.17 44.65
0.00 23.24 29.28

536,840 186,087 350,753

150.19 52.06 98.13

2005 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 2005

Average amount ($)

Per capita amount ($)

2,158,452
479,126 76,208 0 0
312,961 19,803 51,136 19,017
902,967 0
673,085 0
18,789 211,093

603.85
134.04 21.32 0.00 0.00 87.55 5.54 14.31 5.32
252.61 0.00
188.30 0.00 5.26
59.06

21,673

6.06

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

21,673

6.06

19,183

5.37

400

0.11

0

0.00

5,990

1.68

9,956

2.79

2,837

0.79

0

0.00

127,253 5,139 72
78,042 44,000

35.60 1.44 0.02
21.83 12.31

2005 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 2005

Average amount ($)
323,691 317,604
6,087

Per capita amount ($)
90.56 88.85
1.70

93,867 76,199 17,668

26.26 21.32
4.94

41,889

11.72

74,678 28,663 46,015

20.89 8.02
12.87

74,125

20.74

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

Purpose

Average amount ($)

Per capita amount ($)

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

200,070
151,277
336,470 246,787 191,480 167,924 148,710 120,360 109,009
91,917 71,001 72,968 69,379 60,171 43,519 55,107 58,871 50,212 44,528 45,511

55.97
42.32
98.65 66.68 54.79 43.91 39.32 31.86 25.65 23.81 20.77 19.94 18.84 17.34 15.10 14.92 14.09 13.68 12.92 12.58

2005 Municipal Fiscal Planning Guide

Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

2,172,308 5,250,000
628,935 115,978 304,446

770.60 1,168.22
170.24 31.43
100.21

181,004 92,126
213,616 92,626
606,278

49.85 25.53 62.26 25.65 180.80

2,726,552 3,874,079 1,883,578
527,543 253,535

750.33 1,056.23
547.27 145.48
80.21

131,717 182,025
78,234 24,229 11,919

36.12 51.42 22.89
6.66 3.55

E 2005
Number reporting
3 1 15 23 7
46 7 46 44 8
46 6 49 38 4
45 6 47 43 8

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 ($)
329,950 44,828
2,711,139
E -4

Per capita amount ($)
92.31 12.54 758.47

Number reporting
75 75 75

2005 Municipal Fiscal Planning Guide

E

2005

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 Parks and recreation facilites 3 Water/sewer system 4 Fire protection 5 Water/sewer system 6 Public buildings 7 All other 8 All other 9 Water/sewer system 10 Multi-purpose 11 Law enforcement and corrections 12 All purposes

G.O.

10,265,000

1

G.O.

3,067,500

2

revenue bond

2,724,400

46

G.O.

1,985,000

1

other long-term

1,784,510

45

G.O.

1,709,831

2

other long-term

1,632,182

2

lease pool

1,521,174

9

G.O.

650,000

1

other long-term

585,062

5

G.O.

287,097

1

short-term

253,535

4

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

1,265,512

68

953,292

11

1,095,836

29

259

2

116,886

31

49,868

10

1,421,628

68

833,238

11

847,933

29

334

2

122,566

30

83,280

12

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
356,723 1,271,139 1,627,862

As % of current operations
16.5% 58.9% 75.4%

E -5

2005 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 Other enterprise funds 7 Special purpose sales tax 8 Solid waste system 9 Federal intergovernmental revenues 10 Garbage and trash collection charges 11 Fines, forfeits and court fees 12 State intergovernmental revenues 13 Franchise payments taxes 14 Insurance premiums taxes 15 Receipts from sale of materials 16 Other local intergovernmental revenues 17 Alcoholic beverage taxes 18 Other service charges 19 Hotel/motel tax 20 All additional revenues 21 Landfill fees 22 Business licenses and occupational taxes 23 Ambulance charges 24 Public utilities taxes 25 Motor vehicle taxes 26 Fire service subscription fees 27 Parks and recreation charges 28 Building permits 29 Interest earnings on investments 30 Rents and royalties 31 Alcoholic beverage taxes 32 Other licenses, permits and fees 33 Special assessments 34 Receipts from sale of real property 35 Other excise and special use taxes 36 Airport 37 Cemetery fees 38 Intangible taxes (regular and recording) 39 FIFA, penalties, interest and cost 40 Mobile home taxes 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 2005

Per capita amount ($)
2,687.32 786.99 391.54 319.62 148.13 138.94 100.51 95.98 76.49 63.25 57.91 56.88 49.85 49.76 41.95 35.31 34.58 26.20 22.60 22.34 20.58 16.63 15.60 14.83 12.55 11.87 11.79
9.18 9.08 8.75 6.95 4.98 4.95 3.53 3.21 2.92 2.92 2.77 2.39 1.78 0.97 0.27 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 29.3% 14.6% 11.9% 5.5% 5.2% 3.7% 3.6% 2.8% 2.4% 2.2% 2.1% 1.9% 1.9% 1.6% 1.3% 1.3% 1.0% 0.8% 0.8% 0.8% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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 Parking facilities and meters 7 Education (general government) 8 Highways and streets 9 General administration 10 Solid waste system 11 Construction (non-utility) 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 General insurance 22 Community development 23 Drainage 24 Building inspection and regulation 25 General government buildings 26 Jail 27 County/municipal hospital 28 Public welfare and social services 29 Libraries 30 Municipal court 31 Legal fees 32 Public health 33 Airport 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 2005

Per capita amount ($)
4,010.45 1,506.80 608.95 439.84 194.79 137.08 109.05 103.83
88.85 87.55 82.76 76.38 68.93 64.53 60.16 48.83 44.14 42.39 32.60 26.82 26.20 23.59 23.28 17.53 13.95 12.48 11.58 11.40 10.07 9.18 9.05 7.64 5.72 3.77 0.75 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% 37.6% 15.2% 11.0% 4.9% 3.4% 2.7% 2.6% 2.2% 2.2% 2.1% 1.9% 1.7% 1.6% 1.5% 1.2% 1.1% 1.1% 0.8% 0.7% 0.7% 0.6% 0.6% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 Municipal Fiscal Planning Guide

F

2005

Municipal Group Number Reporting = Population Range = 2004 Estimated Population

F 95 1,000 - 2,499 154,151

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 ($)

1,026,694

632.73

174,523 152,418
22,106

107.55 93.93 13.62

285,057 196,501
0 88,555

175.67 121.10
0.00 54.57

207,012 44,336 68,883 13,532 80,060 202

127.58 27.32 42.45 8.34 49.34 0.12

44,116
124,531 78,564 0 22,942 23,026

27.19
76.75 48.42
0.00 14.14 14.19

191,455 69,313
122,142

117.99 42.72 75.27

2005 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 2005

Average amount ($)

Per capita amount ($)

799,875
217,503 32,283 0 0
148,984 9,275
21,575 5,385
298,264 0
262,779 0
3,599 31,885

492.95
134.04 19.90 0.00 0.00 91.82 5.72 13.30 3.32
183.81 0.00
161.95 0.00 2.22
19.65

10,921

6.73

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

10,921

6.73

7,194

4.43

0

0.00

0

0.00

938

0.58

6,256

3.86

0

0.00

0

0.00

60,839 3,392 0
45,410 12,037

37.49 2.09 0.00
27.99 7.42

2005 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 2005

Average amount ($)
134,615 129,755
4,860

Per capita amount ($)
82.96 79.97
3.00

30,942 23,965
6,978

19.07 14.77
4.30

11,765

7.25

22,634 5,485
17,149

13.95 3.38
10.57

5,198

3.20

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 Drainage (Land) 3 Police department (Const.) 4 Highways and streets (Const.) 5 Community development (Land) 6 General administration (Const.) 7 Other expenditures (Const.) 8 General government buildings (Const.) 9 Drainage (Const.) 10 Other expenditures (Land) 11 Fire department (Land) 12 Libraries (Land) 13 Parks and recreation (Const.) 14 Public welfare and social services (Const.) 15 Fire department (Const.) 16 Financial administration (Land) 17 Highways and streets (Land) 18 Parks and recreation (Land)
F- 3

84,123
65,035
310,961 282,203 255,367 109,259 127,771 105,744 114,880
75,094 57,785 64,657 51,596 58,131 40,919 52,521 38,817 30,341 26,869 26,286

51.84
40.08
187.76 144.37 113.30
68.04 67.89 57.94 49.88 42.30 37.55 32.82 29.69 28.14 24.72 22.80 21.54 16.32 16.09 15.35

2005 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 ($)

5,677,964 184,437 412,858 69,083 283,014

3,833.22 162.93 235.04 43.00 204.49

113,199 105,172
87,353 31,680 97,304

71.63 60.81 52.19 18.68 63.14

1,453,908 1,225,316
810,354 108,958 256,032

915.02 680.31 480.86
62.24 170.13

54,709 56,394 27,691
5,409 3,426

34.69 31.31 16.58
3.04 2.13

F 2005
Number reporting
4 1 13 16 9
57 7 56 37 15
57 8 59 32 14
56 8 56 31 15

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 ($)
98,355 136,741 1,143,846
F -4

Per capita amount ($)
60.61 84.27 704.93

Number reporting
95 95 95

2005 Municipal Fiscal Planning Guide

F

2005

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 Water/sewer system 4 Public buildings 5 Parks and recreation facilites 6 Water/sewer system 7 Fire protection 8 All purposes 9 All other 10 Gas utility system 11 All other 12 Multi-purpose

G.O.

2,120,000

1

revenue bond

1,477,835

56

G.O.

1,250,280

3

G.O.

1,190,000

1

G.O.

1,153,288

2

other long-term

891,732

52

G.O.

435,109

1

short-term

256,032

14

lease pool

170,920

4

revenue bond

114,000

1

other long-term

93,227

2

other long-term

89,813

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

555,746

84

68,850

4

144,854

13

0

0

21,992

20

9,369

11

692,932

83

63,292

4

132,840

13

0

0

25,669

21

9,330

10

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
106,909 455,562 562,471

As % of current operations
13.4% 57.0% 70.3%

F -5

2005 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 State intergovernmental revenues 7 Solid waste system 8 Garbage and trash collection charges 9 Fines, forfeits and court fees 10 Franchise payments taxes 11 Hotel/motel tax 12 Other enterprise funds 13 Federal intergovernmental revenues 14 Insurance premiums taxes 15 Other local intergovernmental revenues 16 Alcoholic beverage taxes 17 Fire service subscription fees 18 Receipts from sale of materials 19 Building permits 20 All additional revenues 21 Business licenses and occupational taxes 22 Motor vehicle taxes 23 Ambulance charges 24 Parks and recreation charges 25 Alcoholic beverage taxes 26 Public utilities taxes 27 Rents and royalties 28 Interest earnings on investments 29 Hospital charges 30 Special assessments 31 Receipts from sale of real property 32 Cemetery fees 33 Intangible taxes (regular and recording) 34 Other excise and special use taxes 35 Other service charges 36 Mobile home taxes 37 FIFA, penalties, interest and cost 38 Parking facilities and meters 39 Other licenses, permits and fees 40 Railroad equipment tax 41 Landfill fees 42 Airport 43 Electric supply system 44 Fee collections of county officers 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees
F -6

F 2005

Per capita amount ($)
2,082.87 662.45 384.98 129.73 110.38 84.65 64.67 63.01 57.77 55.24 49.34 47.75 46.44 44.19 42.45 31.43 31.31 24.92 20.77 16.80 12.89 12.53 10.90 10.68 10.66 7.49
7.20 6.33 5.95 4.65 4.25 3.81 2.54 2.26 2.22 2.11 2.09 2.07 1.63 1.46 0.46 0.41 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 31.8% 18.5% 6.2% 5.3% 4.1% 3.1% 3.0% 2.8% 2.7% 2.4% 2.3% 2.2% 2.1% 2.0% 1.5% 1.5% 1.2% 1.0% 0.8% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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 Parking facilities and meters 5 Police department 6 Education (general government) 7 Construction (non-utility) 8 Drainage 9 General administration 10 Highways and streets 11 Solid waste system 12 Purchase of equipment and land 13 Garbage and trash collection 14 Other enterprise funds 15 Community development 16 Financial administration 17 Debt service costs 18 Garbage and trash disposal 19 Fire department 20 General insurance 21 Parks and recreation 22 General government buildings 23 Public welfare and social services 24 Municipal court 25 Building inspection and regulation 26 Other general expenditures 27 Libraries 28 Jail 29 Legal fees 30 Public health 31 Airport 32 Ambulance service 33 Clerk of courts 34 Correctional institute 35 County/municipal hospital 36 Juvenile and magistrate court 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
F -7

F 2005

Per capita amount ($)
3,306.09 695.52 607.51 487.15 288.24 172.67 122.38 111.69 93.40 91.82 82.50 70.20 64.04 52.45 49.24 41.42 37.73 34.28 26.62 26.59 25.01 22.36 18.40 16.08 13.18 11.98 10.79 10.70
9.02 6.87 6.23 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% 21.0% 18.4% 14.7% 8.7% 5.2% 3.7% 3.4% 2.8% 2.8% 2.5% 2.1% 1.9% 1.6% 1.5% 1.3% 1.1% 1.0% 0.8% 0.8% 0.8% 0.7% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 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%

2005 Municipal Fiscal Planning Guide

G

2005

Municipal Group Number Reporting = Population Range = 2004 Estimated Population

G 86 500 - 999 61,013

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 ($)

489,420

689.86

53,909 44,440
9,470

75.99 62.64 13.35

151,562 105,377
0 46,185

213.63 148.53
0.00 65.10

91,977 18,875 30,776
7,724 33,948
653

129.64 26.61 43.38 10.89 47.85 0.92

16,702
83,520 34,246
0 20,489 28,785

23.54
117.72 48.27 0.00 28.88 40.57

91,751 23,346 68,404

129.33 32.91 96.42

2005 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 2005

Average amount ($)

Per capita amount ($)

326,752
129,435 9,778 0 0 99,342 3,674 12,385 4,256
106,769 0
95,567 0
491 10,711

460.57
182.44 13.78 0.00 0.00 140.03 5.18 17.46 6.00
150.50 0.00
134.71 0.00 0.69
15.10

3,825

5.39

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

3,825

5.39

1,860

2.62

0

0.00

1

0.00

79

0.11

1,780

2.51

0

0.00

0

0.00

19,490 0 0
13,389 6,101

27.47 0.00 0.00
18.87 8.60

2005 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 2005

Average amount ($)
46,672 46,361
312

Per capita amount ($)
65.79 65.35
0.44

7,148 4,842 2,306

10.07 6.82 3.25

1,223

1.72

8,154 2,228 5,926

11.49 3.14 8.35

2,175

3.07

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 (Land) 5 Garbage and trash disposal (Land) 6 Other expenditures (Const.) 7 General administration (Land) 8 Highways and streets (Land) 9 General government buildings (Const.) 10 Parks and recreation (Land) 11 Fire department (Land) 12 Garbage and trash collection (Land) 13 General administration (Const.) 14 Police department (Land) 15 Drainage (Land) 16 Community development (Const.) 17 Building inspection and regulation (Land) 18 Community development (Land)

G- 3

40,202
28,713
117,342 118,049 112,252
67,458 47,500 36,712 43,223 33,492 36,724 25,766 22,292 13,500 13,511 15,224 15,601 13,379 11,400
3,573

56.67
40.47
184.31 162.10 157.33 121.66
84.07 64.41 61.29 45.00 43.40 35.05 32.72 23.00 22.90 21.23 18.82 14.53 13.51
6.53

2005 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 ($)

457,250 0
320,453 40,020
210,066

523.77 0.00
426.58 51.18
311.49

20,018 8,603
68,433 18,081 153,706

28.00 13.02 96.81 25.03 222.94

580,432 170,446 329,115
96,160 176,938

805.73 257.86 464.51 131.20 252.95

25,431 6,649
15,167 8,649 5,179

35.26 10.06 21.26 11.86
7.34

G 2005
Number reporting
1 0 9 6 13
36 2 46 25 13
37 2 44 20 10
35 2 41 23 14

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 ($)
32,520 3,367
419,678
G -4

Per capita amount ($)
45.84 4.75
591.55

Number reporting
86 86 86

2005 Municipal Fiscal Planning Guide

G

2005

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 Public buildings 5 Water/sewer system 6 All purposes 7 Fire protection 8 Fire protection 9 Highways, streets and drainage 10 Public buildings 11 Law enforcement and corrections 12 Law enforcement and corrections

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

580,432

37

354,877

1

346,358

41

211,311

1

184,941

5

176,938

10

129,580

1

63,398

6

21,337

2

18,301

3

16,358

3

13,319

9

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

182,750

74

15,978

2

7,261

3

0

0

3,806

10

4,320

3

293,577

75

10,969

2

5,829

3

0

0

3,696

10

4,559

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
36,052 168,826 204,878

As % of current operations
11.0% 51.7% 62.7%

G -5

2005 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 Federal intergovernmental revenues 4 Local option sales tax 5 Other enterprise funds 6 Special purpose sales tax 7 Other local intergovernmental revenues 8 Hotel/motel tax 9 Real and personal property taxes 10 Fines, forfeits and court fees 11 State intergovernmental revenues 12 Special assessments 13 Parking facilities and meters 14 Franchise payments taxes 15 Garbage and trash collection charges 16 Solid waste system 17 Insurance premiums taxes 18 Alcoholic beverage taxes 19 All additional revenues 20 Receipts from sale of materials 21 Fire service subscription fees 22 Public utilities taxes 23 Business licenses and occupational taxes 24 Other excise and special use taxes 25 Alcoholic beverage taxes 26 Other service charges 27 Rents and royalties 28 Building permits 29 Motor vehicle taxes 30 Parks and recreation charges 31 Interest earnings on investments 32 Receipts from sale of real property 33 Cemetery fees 34 Intangible taxes (regular and recording) 35 FIFA, penalties, interest and cost 36 Mobile home taxes 37 Other licenses, permits and fees 38 Tax collection fees 39 Railroad equipment tax 40 Airport 41 Ambulance charges 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
G -6

G 2005

Per capita amount ($)
2,255.17 301.19 265.04 241.28 173.85 158.36 135.74 107.97 96.02 83.62 75.68 75.25 54.18 49.97 49.72 46.92 45.05 43.91 42.49 29.18 28.59 19.76 17.32 14.73 12.92 12.10 11.82
9.92 9.65 9.15 8.73 5.57 5.48 3.93 2.77 2.47 1.80 1.40 1.02 0.61 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 13.4% 11.8% 10.7% 7.7% 7.0% 6.0% 4.8% 4.3% 3.7% 3.4% 3.3% 2.4% 2.2% 2.2% 2.1% 2.0% 1.9% 1.9% 1.3% 1.3% 0.9% 0.8% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Gas supply system 4 Other enterprise funds 5 Police department 6 Construction (non-utility) 7 General administration 8 Purchase of equipment and land 9 Highways and streets 10 Community development 11 Education (general government) 12 Solid waste system 13 Garbage and trash collection 14 Debt service costs 15 General insurance 16 Financial administration 17 Garbage and trash disposal 18 Public welfare and social services 19 Fire department 20 Other general expenditures 21 Building inspection and regulation 22 General government buildings 23 Libraries 24 Drainage 25 Parks and recreation 26 Municipal court 27 Legal fees 28 Jail 29 Public health 30 Payments to other hospitals 31 Airport 32 Ambulance service 33 Clerk of courts 34 Correctional institute 35 County/municipal hospital 36 Juvenile and magistrate court 37 Natural resources 38 Parking facilities and meters 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 2005

Per capita amount ($)
2,564.25 648.80 476.28 212.76 167.13 165.67 144.55 141.68 84.40 69.21 51.94 46.45 43.74 37.08 29.45 28.41 28.00 27.72 24.96 21.83 14.88 14.88 14.56 14.20 12.57 12.31 11.99 11.55
5.31 1.82 0.11 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% 25.3% 18.6% 8.3% 6.5% 6.5% 5.6% 5.5% 3.3% 2.7% 2.0% 1.8% 1.7% 1.4% 1.1% 1.1% 1.1% 1.1% 1.0% 0.9% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 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%

2005 Municipal Fiscal Planning Guide

H

2005

Municipal Group Number Reporting = Population Range = 2004 Estimated Population

H 138 Less than 500 38,073

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 ($)

155,734

564.48

17,094 14,118
2,976

61.96 51.17 10.79

46,051 28,758
0 17,292

166.92 104.24
0.00 62.68

29,764 5,299
12,100 2,093
10,042 231

107.88 19.21 43.86 7.58 36.40 0.84

4,017
34,017 23,197
0 1,129 9,692

14.56
123.30 84.08 0.00 4.09 35.13

24,792 4,404
20,388

89.86 15.96 73.90

2005 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 2005

Average amount ($)

Per capita amount ($)

100,060
47,681 3,346 0 0 35,677 2,284 4,763 1,612
22,767 0
18,122 0
130 4,516

362.68
172.83 12.13 0.00 0.00 129.32 8.28 17.26 5.84
82.52 0.00
65.68 0.00 0.47
16.37

852

3.09

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

852

3.09

169

0.61

0

0.00

0

0.00

153

0.55

16

0.06

0

0.00

0

0.00

4,722 52 4
4,315 350

17.11 0.19 0.02
15.64 1.27

2005 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 2005

Average amount ($)
16,851 16,224
627

Per capita amount ($)
61.08 58.81
2.27

2,104

7.63

1,866

6.76

238

0.86

53

0.19

4,579 865
3,714

16.60 3.13
13.46

281

1.02

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

Purpose

Average amount ($)

Per capita amount ($)

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

H- 3

17,936
17,368
42,705 109,349
72,519 63,590 61,548 51,504 35,131 51,377 38,409 32,601 28,150 18,588 17,147 21,850 11,156 13,178 11,869
9,036

65.01
62.95
723.81 389.14 264.99 247.75 197.36 169.56 164.65 146.54 133.13
92.75 83.34 73.40 57.09 49.38 40.18 38.93 30.54 26.46

2005 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 0 198,769 44,183 35,387

0.00 0.00 620.80 109.45 109.14

8,993 3,815 19,205 11,123 71,713

28.38 12.56 63.04 28.35 207.43

199,906 22,756
292,355 26,969 39,138

628.32 89.06
971.69 68.95
158.77

10,809 1,152 9,933 1,485 2,950

34.11 3.79
31.19 3.79 7.32

H 2005
Number reporting
0 0 11 3 9
26 5 34 6 7
25 4 39 7 4
26 5 29 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 ($)
6,486 848
205,052
H -4

Per capita amount ($)
23.51 3.07
743.24

Number reporting
138 138 138

2005 Municipal Fiscal Planning Guide

H

2005

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 All other 4 Multi-purpose 5 Fire protection 6 All purposes 7 Public buildings 8 Fire protection 9 Fire protection 10 Multi-purpose 11 Law enforcement and corrections 12 Highways, streets and drainage

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

322,346

34

205,146

24

74,167

1

54,223

1

50,948

4

39,138

4

34,000

1

30,432

1

27,146

2

23,700

1

23,393

3

13,487

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

45,688

112

6,521

2

1,447

2

0

0

2,392

11

1,678

3

94,497

113

6,949

2

798

2

0

0

2,029

11

96

2

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
5,567 37,868 43,435

As % of current operations
5.6% 37.8% 43.4%

H -5

2005 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Other enterprise funds 2 Federal intergovernmental revenues 3 Gas supply system 4 Receipts from sale of materials 5 Water and sewer system 6 State intergovernmental revenues 7 Hotel/motel tax 8 Special purpose sales tax 9 Local option sales tax 10 Fines, forfeits and court fees 11 Real and personal property taxes 12 Solid waste system 13 Landfill fees 14 Garbage and trash collection charges 15 Insurance premiums taxes 16 Special assessments 17 Franchise payments taxes 18 Public utilities taxes 19 Alcoholic beverage taxes 20 Other excise and special use taxes 21 Other local intergovernmental revenues 22 Other service charges 23 All additional revenues 24 Receipts from sale of real property 25 Parks and recreation charges 26 Fire service subscription fees 27 Building permits 28 Business licenses and occupational taxes 29 Motor vehicle taxes 30 Rents and royalties 31 Interest earnings on investments 32 Alcoholic beverage taxes 33 Other licenses, permits and fees 34 Cemetery fees 35 FIFA, penalties, interest and cost 36 Mobile home taxes 37 Intangible taxes (regular and recording) 38 Tax collection fees 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 2005

Per capita amount ($)
2,662.49 305.08 284.56 266.53 224.01 197.81 176.13 166.92 153.94 122.84 99.55 94.80 80.32 50.93 45.09 45.01 43.90 40.57 31.55 31.33 29.75 29.53 19.18 18.53 16.07 11.98
9.99 9.91 9.91 9.83 8.39 8.32 5.11 3.21 3.20 3.07 1.84 1.70 1.26 0.84 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 11.5% 10.7% 10.0% 8.4% 7.4% 6.6% 6.3% 5.8% 4.6% 3.7% 3.6% 3.0% 1.9% 1.7% 1.7% 1.6% 1.5% 1.2% 1.2% 1.1% 1.1% 0.7% 0.7% 0.6% 0.4% 0.4% 0.4% 0.4% 0.4% 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%

2005 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 Police department 5 Gas supply system 6 General administration 7 Community development 8 Purchase of equipment and land 9 Drainage 10 Highways and streets 11 Solid waste system 12 Garbage and trash collection 13 General insurance 14 Financial administration 15 General government buildings 16 Building inspection and regulation 17 Fire department 18 Other enterprise funds 19 Debt service costs 20 Legal fees 21 Parking facilities and meters 22 Parks and recreation 23 Municipal court 24 Garbage and trash disposal 25 Jail 26 Other general expenditures 27 Public health 28 Libraries 29 Public welfare and social services 30 Education (general government) 31 Natural resources 32 Airport 33 Ambulance service 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
H -7

H 2005

Per capita amount ($)
3,227.93 1,371.95 407.91 229.84 153.51 146.98 130.83 127.80 108.01 103.95
71.17 68.15 43.25 26.07 25.47 25.29 24.42 23.54 19.85 15.80 14.62 14.36 13.88 13.53 11.38 8.82 6.71 5.22 4.92 4.56 4.23 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

Percent of total
expenditures
100.0% 42.5% 12.6% 7.1% 4.8% 4.6% 4.1% 4.0% 3.3% 3.2% 2.2% 2.1% 1.3% 0.8% 0.8% 0.8% 0.8% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 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% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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

2005 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

2005 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

2005 Municipal Fiscal 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

2004 Population
2,416 18,093
3,038 5,454
576 542 2,439 695 76,253
95 756 286 3,322 34,245 168 883 327 16,737 327 453 1,056 1,912 151 1,539 327 4,362 419,122 485 6,937 6,517 273 210 2,627 972 12,106 2,685 791 5,905

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

RLGF reporting
period 2005 2005 2005 2005 2005 2005 2005 2005 2004 2005 2005 2005 2004 2004 2004 2005 2005 2005 2004 2005 2004 2005 2004 2004 2005 2004 2005 2004 2005 2004 NR 2004 2005 2004 2005 2004 2004 2005

Municipality
39 Bartow 40 Barwick 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

2003 Population
293 446 4,454 137 2,001 614 878 143 155 3,355 718 5,485 2,707 1,118 116 787 1,089 1,429 341 1,950 340 988 1,966 100 5,272 223 497 1,129 623 1,464 15,978 1,001 217 1,658 10,966 1,958 427 3,175

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

RLGF reporting
period 2004 2004 2005 2004 2005 NR 2005 2005 2005 2004 2005 2005 2004 2005 2005 2005 2004 2005 2005 2004 2005 2005 2004 2004 2004 2005 2005 2004 NR NR 2004 2004 NR 2004 2004 2004 2005 2005

NR - No report

* - Consolidated county/city government
C- 1

2005 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
77 Cadwell 78 Cairo 79 Calhoun 80 Camak 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

2004 Population
372 9,363 13,103
159 5,605
800 15,094
242 243 615 21,010 17,403 995 269 9,729 5,549 390 9,112 3,887 297 1,531 2,498 1,464 7,107 2,344 2,081 595 2,285 296 319 4,623 590 502 143 18,353 547 1,868 1,141

Group H D C H 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 G H C G F F

RLGF reporting
period 2005 2004 2004 2005 2005 2005 2005 2005 2005 2004 2004 2004 2004 2005 NR 2004 2005 2005 2005 2004 2005 2005 2005 2005 2004 2004 2004 2004 2005 2005 2004 2005 2005 2005 2004 2005 2004 2005

Municipality
115 Commerce 116 Concord 117 Conyers 118 Coolidge 119 Cordele 120 Cornelia 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

2003 Population
5,636 367
12,147 557
11,557 3,704
13,464 828 521 229
5,443 3,499 4,433 4,493
133 7,697 31,478
267 500 364 1,675 822 1,664 4,983 873 443 18,251 131 1,696 275 210 530 232 847 2,733 167 10,032 10,916

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

RLGF reporting
period 2004 2005 2004 2005 2004 2005 2005 2005 2005 2005 2005 2005 2005 2005 2004 2004 2005 NR 2005 2004 2004 2004 2005 2005 2005 2005 2004 2005 2005 2005 2005 2005 2004 2005 2004 NR 2004 2004

NR - No report

* - Consolidated county/city government
C- 2

2005 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
153 Douglasville 154 Dublin 155 Dudley 156 Duluth 157 DuPont 158 East Dublin 159 East Ellijay 160 East Point 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

2004 Population
26,461 16,689
464 24,255
139 2,603
809 35,457
5,393 6,789
31 1,263 4,733 1,721
352 1,535 1,248
889 385 464 3,787 7,005 761 380 13,858 8,864 358 697 1,994 3,242 21,184 4,330 1,083 8,431 8,234 892 723 442

Group B C H C H E G B 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

RLGF reporting
period 2004 2004 2005 2004 2005 2004 2004 2004 2005 2005 2004 2004 2004 2005 2005 2005 2004 2005 2005 2005 2005 2005 2005 2005 2005 2005 2004 2005 2004 2004 2004 2005 2004 2005 2005 2005 2005 2005

Municipality
191 Gainesville 192 Garden City 193 Garfield 194 Gay 195 Geneva 196 Georgetown 197 Gibson 198 Gillsville 199 Girard 200 Glennville 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

2003 Population
31,107 9,773 155 137 113 912 713 199 234 4,989 825 220 2,126 323 2,270 2,065 1,118 3,384 949
23,397 6,919 264 1,224 1,006 1,802 527 4,616 5,448 156 1,817 495 4,250 4,257 3,640 624 2,319 4,163 820

Group B D H H H G G H H E 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

RLGF reporting
period 2004 2005 2004 2004 2005 2005 2005 2004 NR 2004 2005 2005 2005 2005 2005 2005 2005 2005 NR 2004 2005 2005 2004 2004 2005 2005 2005 NR 2004 2005 2005 2005 2004 2004 2004 2004 2004 2004

NR - No report

* - Consolidated county/city government
C- 3

2005 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
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 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

2004 Population
335 406 30,566 1,550 506 2,772 4,699 805 1,013 2,810 1,440 165 505 333 313 586 1,097 4,323 118 154 2,754 4,494 1,226 224 160 9,743 4,075 178 27,433 186 11,588 658 243 6,801 26,955 2,821 563 2,770

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

RLGF reporting
period 2005 2004 2005 2004 2005 2004 2005 2005 2004 2004 2005 2005 2004 2005 NR 2005 2005 2005 2004 2004 2005 2005 NR 2005 2005 2004 2005 2005 2005 2005 2005 2005 2005 2005 2004 2005 2005 2005

Municipality
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 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

2003 Population
1,925 26,925
634 2,708
897 446 242 11,419 225 1,566 2,190 2,861 8,551
98 1,579 2,632 2,491 1,526 1,677 1,223 1,290
829 513 4,280 94,990 3,781 104 3,754 476 60,547 1,304 300 216 1,495 992 13,622 720 3,876

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

RLGF reporting
period 2005 2005 2005 2004 2005 2004 2004 2004 2005 2005 NR 2005 NR 2004 2004 2005 2004 2005 NR 2005 2005 2004 NR 2005 2004 2004 2005 2004 2005 2004 2004 NR 2005 2005 2004 2005 2005 2005

NR - No report

* - Consolidated county/city government
C- 4

2005 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
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 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

2004 Population
191 1,096
509 4,079
473 1,065 1,007 19,268 3,512
497 179 489 11,903 4,012 2,556 161 409 1,482 281 5,100 627 14,792 661 2,172 1,446 803 492 1,042 4,820 722 663 318 22,520 887 2,569 1,295 9,518 868

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

RLGF reporting
period 2005 2005 2004 2005 2005 2005 2005 2005 2004 2005 2005 2005 2005 2005 2004 2005 2005 2004 NR 2004 2005 2005 2005 2005 2005 2005 2005 2004 2005 2004 2005 2005 2005 2005 2004 2004 2005 2005

Municipality
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 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

2003 Population
505 299 134 374 3,234 610 3,205 292 443 434 1,166 244 1,359 233 2,156 3,813 146 652 711 169 33,810 1,896 4,000 2,452 479 10,660 608 1,205 336 533 308 613 267 9,223 3,116 594 1,516 929

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

RLGF reporting
period NR 2004 2004 NR 2005 2005 2004 2005 2004 2004 2005 NR 2005 2005 2005 2004 2005 2005 2005 2005 2005 2005 2004 2005 2005 2004 2005 2004 2004 2005 2005 2004 2005 2005 2004 2004 2005 2005

NR - No report

* - Consolidated county/city government
C- 5

2005 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
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 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

2004 Population
14,300 442 281
4,546 90
764 138 245 163 2,363 836 316 854 149 1,038 423 718 1,700 8,798 123 5,987 2,743 15,611
60 783 1,419 4,210 183 35,551 192 3,391 85,044 2,652 741 314 6,048 238 1,220

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

RLGF reporting
period 2004 2005 2004 2004 NR 2005 2004 2005 2004 2004 2004 2004 2004 NR 2004 2005 2004 2004 2005 2005 2005 2005 2004 2004 2005 2005 2004 NR 2005 2005 2005 2004 2004 2004 2005 2005 2005 2005

Municipality
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 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

2003 Population
375 129,808
295 749 2,509 250
95 329 1,086 430 348 225 896 45,755 18,782 3,810 2,796 1,766 1,389 2,010 16,187 311 24,604 2,415 750 12,541 7,095 14,982 143 4,754 311 135 244 10,956 7,153 489 2,586 5,936

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

RLGF reporting
period 2005 2005 2005 2004 2005 2005 NR 2005 2005 NR 2005 2005 2005 2004 2004 2004 2005 2005 2004 2005 2004 2004 2004 2004 2005 2005 2005 2005 2004 2004 2005 2005 2005 2004 2005 2004 2005 2004

NR - No report

* - Consolidated county/city government
C- 6

2005 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
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 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

2004 Population
1,015 77
3,019 162 529 105 226
3,694 1,475 9,426 18,526 6,787 2,304 16,197
321 649 9,225 620 2,131 2,045 1,227 316 1,777 746 3,534 5,228 2,776 13,355 1,655 554 45,373 1,526 137 10,868 116 2,942 8,930 505

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

RLGF reporting
period 2005 2005 2005 2004 2004 2005 2005 2005 2004 2005 2005 2005 2005 2004 2005 2005 2004 2005 2005 2004 NR 2005 2005 2005 2005 2004 2005 2005 2005 2005 2004 NR 2005 2005 2004 2005 2004 2004

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

2003 Population
2,019 726
1,204 3,887
478 56,305
2,058 421
4,207 2,397
755 15,187
5,919 3,330
73 607 714 303 587 1,502 331 12,083 1,058 1,283 1,102 418 17,214 428 192 2,236 3,131 407 553 1,231

Group 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 C H H F E H G F

RLGF reporting
period 2005 2004 2004 2005 2005 2004 2005 2004 2005 2004 2004 2004 2005 2005 NR 2005 2005 2005 2005 2005 2005 2004 2005 NR 2005 2005 2004 2005 2005 2005 2005 2005 2005 2005

NR - No report

* - Consolidated county/city government
C- 7

GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
(404) 679-4950
Publication Number: 0314