- Collection:
- Georgia Government Publications
- Serial:
- Georgia local government finances, fiscal planning guide. Municipal version / Georgia Department of Community Affairs.
- Title:
- Georgia local government finance: 2006 municipal government fiscal planning guide
- Creator:
- Georgia. Department of Community Affairs
- Contributor to Resource:
- Georgia. Department of Community Affairs.
- Publisher:
- Atlanta, Ga. : Georgia Dept. of Community Affairs, 2006
- Date of Original:
- 2006
- Subject:
- Municipal finance--Georgia--Statistics
- Location:
- United States, Georgia, 32.75042, -83.50018
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- 1985/1986-
Report year ends June 30.
Has companion publication: Georgia local government finances, fiscal planning guide. County version.
Information in this publication is also highlighted and updated in: Georgia local government finance. Highlights.
Latest issue consulted: 2003. - External Identifiers:
- Call Number GA C495.G6 S1 L6M9 2006
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pg6-bs1-bl6m9-b2006-belec-p-btext
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pg6-bs1-bl6m9-b2006-belec-p-btext
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
GEORGIA LOCAL GOVERNMENT FINANCE
2006 MUNICIPAL GOVERNMENT FISCAL PLANNING GUIDE
Georgia Department of Community Affairs November 2006
2006 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2006 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 2005 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 2006 Municipal Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2005 only. Reports prior to 2004 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
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
2006 Fiscal Planning Guide
fiscal years (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 beginning with the 2004 report is
consistent with generally accepted accounting and reporting standards, and should provide for better communications in the future.
Using this Guide
Comparing Local Finances Municipal government officials should have little difficulty using the data contained in this report. To compare the finances of a particular government with those of a similar size, these steps should be followed:
STEP 1. Determine the population group of the government. To do this, use Appendix C, which lists all municipalities alphabetically, along with their 2005 estimated population and the population group to which they belong (A through H).
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
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 2005 and submitted to DCA. Appendix B of this report provides the structure of data categories to be used in compiling the
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
2006 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the estimated total 2005 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
8 13 44 45 76 99 92 153 530
Number reporting
7 13 43 41 74 86 83 131 478
Population ranges are based upon estimated amounts for 2005 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
2006 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 2005 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
T 2006
T
478 All Groups 2,793,961
Average amount ($)
Per capita amount ($)
5,496,574
940.37
1,361,526 1,224,767
136,759
232.93 209.54
23.40
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
1,366,938 851,926 0 515,012
233.86 145.75
0.00 88.11
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
984,657 140,983 259,176 169,107 394,209
21,182
168.46 24.12 44.34 28.93 67.44 3.62
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
365,194
495,270 194,694
0 151,373 167,532
62.35
84.73 30.17
0.00 25.90 28.66
Service Charges and Other Revenues Service charge revenues Other revenues
925,219 265,492 661,393
158.29 45.14
113.15
T - 1
2006 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 2006
Average amount ($)
Per capita amount ($)
4,333,725
777,971 177,372
0 0 425,298 75,866 83,872 15,563
1,971,648 197
1,293,916 50
98,523 578,962
733.93
131.75 30.04 0.00 0.00 72.03 12.85 14.20 2.64
333.91 0.03
219.13 0.01
16.69 98.05
102,327 0 0 0 0 0
102,327
17.33 0.00 0.00 0.00 0.00 0.00
17.33
39,213
6.64
147
0.02
0
0.00
5,007
0.85
30,684
5.20
3,375
0.57
0
0.00
94,490 1,218 1,215
71,089 20,968
16.00 0.21 0.21
12.04 3.55
2006 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 2006
Average amount ($)
449,910 430,598
19,312
Per capita amount ($)
76.19 72.92
3.27
317,208 300,427
16,781
53.72 50.88
2.84
72,020
12.20
270,033 90,954
179,080
45.73 15.40 30.33
276,803
46.88
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Jail (Const.) 2 Legal fees (Land) 3 Libraries (Const.) 4 Sheriffs department (Land) 5 Highways and streets (Const.) 6 Other expenditures (Const.) 7 Drainage (Const.) 8 Natural resources (Land) 9 Police department (Const.) 10 Parks and recreation (Const.) 11 Ambulance service (Const.) 12 General government buildings (Const.) 13 Community development (Const.) 14 Police department (Land) 15 General government buildings (Land)
427,943
422,901
354,914 516,772 1,014,715
33,000 595,528 696,184 730,453 2,901,038 594,792 576,261
40,003 225,157 454,570 182,974 357,944
72.32
71.47
184.37 180.63 75.49
69.77 39.81 34.76 34.24 34.11 26.54 23.27 22.02 19.17 17.87 17.27 16.56
T - 3
2006 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 ($)
Per capita amount ($)
7,130,458 29,347,715
1,178,704 582,138
4,143,884
444.78 440.90 114.02
39.57 281.36
1,269,153 3,564,958
192,262 291,939 2,862,296
135.29 128.39
25.85 24.40 219.39
32,000,395 17,887,273
2,423,773 1,951,595 1,619,157
3,398.91 639.02 331.08 158.84 109.23
1,705,331 836,633 85,245 84,707 32,096
180.69 29.89 10.85 6.93 2.40
T 2006
Number reporting
33 8 98 106 51
210 42 252 177 59
216 43 256 168 47
210 43 238 170 58
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 ($)
932,577 14,130,286
5,810,486
Per capita amount ($)
114.60 855.76 984.62
Number reporting
215 74 470
T - 4
2006 Municipal Fiscal Planning Guide
T
2006
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Multi-purpose 2 Solid waste system 3 Solid waste system 4 Water/sewer system 5 All other 6 Education 7 Parks and recreation facilites 8 Parks and recreation facilities 9 Gas utility system 10 Highways, streets and drainage 11 Multi-purpose 12 Public buildings
G.O.
50,329,687
7
revenue bond
27,372,500
2
G.O.
23,035,000
1
revenue bond
17,937,038
204
revenue bond
15,661,359
23
G.O.
14,473,668
10
G.O.
14,422,776
12
revenue bond
11,611,874
4
revenue bond
7,521,036
9
G.O.
5,937,647
3
lease pool
5,114,117
35
G.O.
3,597,924
11
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
2,483,324
400
1,644,813
48
1,018,605
73
1,300,967
19
613,677
136
251,868
67
3,578,630
404
1,495,450
48
920,509
73
1,929,878
19
504,175
137
360,245
68
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
913,336 2,718,955 3,632,291
As % of current operations
21.3% 63.4% 84.7%
T - 5
2006 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 Special purpose sales tax 8 Other enterprise funds 9 Franchise payments taxes 10 Fines, forfeits and court fees 11 Insurance premiums taxes 12 Garbage and trash collection charges 13 Federal intergovernmental revenues 14 Hotel/motel tax 15 Business licenses and occupational taxes 16 Other local intergovernmental revenues 17 State intergovernmental revenues 18 Other service charges 19 All additional revenues 20 Alcoholic beverage taxes 21 Building permits 22 Interest earnings on investments 23 Other excise and special use taxes 24 Motor vehicle taxes 25 Ambulance charges 26 Receipts from sale of materials 27 Parks and recreation charges 28 Rents and royalties 29 Alcoholic beverage taxes 30 Public utilities taxes 31 Fire service subscription fees 32 Intangible taxes (regular and recording) 33 Other licenses, permits and fees 34 Tax collection fees 35 Hospital charges 36 Receipts from sale of real property 37 Parking facilities and meters 38 Cemetery fees 39 FIFA, penalties, interest and cost 40 Landfill fees 41 Mobile home taxes 42 Special assessments 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 2006
Per capita amount ($)
3,465.31 773.88 739.94 497.39 220.67 179.76 147.02 143.96 126.88 67.66 56.64 45.77 39.70 38.14 35.64 34.99 32.48 32.42 26.80 26.40 24.93 19.12 19.08 15.73 15.10 14.64 10.83 10.33
9.47 8.02 7.74 7.06 5.95 5.65 5.18 4.87 3.36 2.99 2.67 2.42 1.57 1.18 1.07 0.24 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 22.3% 21.4% 14.4% 6.4% 5.2% 4.2% 4.2% 3.7% 2.0% 1.6% 1.3% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 Police department 6 Sheriff's department 7 Education (general government) 8 Debt service costs 9 Other enterprise funds 10 Solid waste system 11 Fire department 12 Construction (non-utility) 13 Purchase of equipment and land 14 Highways and streets 15 General administration 16 Other general expenditures 17 Garbage and trash collection 18 Parks and recreation 19 Community development 20 Financial administration 21 General insurance 22 Jail 23 Ambulance service 24 County/municipal hospital 25 Public welfare and social services 26 Municipal court 27 Building inspection and regulation 28 General government buildings 29 Drainage 30 Garbage and trash disposal 31 Libraries 32 Legal fees 33 Correctional institute 34 Natural resources 35 Public health 36 Parking facilities and meters 37 Clerk of courts 38 Juvenile and magistrate court 39 Payments to other hospitals 40 Probate court 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
T - 7
T 2006
Per capita amount ($)
5,708.22 1,237.49 1,147.99 682.43 668.68 223.77 196.56 182.53 154.13 145.60 120.53 115.70
96.28 75.26 73.38 72.10 68.95 61.43 56.33 40.03 35.56 35.45 29.20 25.92 20.72 20.57 19.43 19.09 18.52 16.08 13.50 10.89 6.68 5.04 4.84 4.43 3.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 21.7% 20.1% 12.0% 11.7% 3.9% 3.4% 3.2% 2.7% 2.6% 2.1% 2.0% 1.7% 1.3% 1.3% 1.3% 1.2% 1.1% 1.0% 0.7% 0.6% 0.6% 0.5% 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
A
2006
Municipal Group Number Reporting = Population Range = 2005 Estimated Population =
A 7 50,000 and Above 922,069
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 ($)
Per capita amount ($)
164,411,606
1,248.15
42,090,273 38,984,285
3,105,988
319.53 295.95
23.58
43,313,409 24,525,468
0 18,787,941
328.82 186.19
0.00 142.63
28,792,798 3,202,674 5,816,170 7,461,507
11,932,309 380,137
218.58 24.31 44.15 56.64 90.59 2.89
12,220,562
15,177,020 4,975,726 0 2,992,004 7,209,290
92.77
115.22 37.77 0.00 22.71 54.73
22,817,544 5,130,781
17,686,763
173.22 38.95
134.27
2006 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 2006
Average amount ($)
Per capita amount ($)
127,217,110
17,974,920 4,880,320 0 0 7,353,667 2,141,527 3,543,229 56,176
59,884,043 0
36,433,172 0
5,574,506 17,876,365
965.78
136.46 37.05 0.00 0.00 55.83 16.26 26.90 0.43
454.62 0.00
276.59 0.00
42.32 135.71
3,820,251 0 0 0 0 0
3,820,251
29.00 0.00 0.00 0.00 0.00 0.00
29.00
1,248,845
9.48
0
0.00
0
0.00
72,883
0.55
1,175,962
8.93
0
0.00
0
0.00
1,033,814
7.85
13,384
0.10
69,544
0.53
310,036
2.35
640,851
4.87
2006 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 2006
Average amount ($)
8,933,368 8,055,469
877,898
Per capita amount ($)
67.82 61.15
6.66
9,682,034 9,682,034
0
73.50 73.50
0.00
0
0.00
10,739,169 2,317,954 8,421,214
81.53 17.60 63.93
13,900,668
105.53
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Drainage (Const.) 2 Natural resources (Land) 3 Highways and streets (Const.) 4 General government buildings (Land) 5 Police department (Land) 6 Garbage and trash disposal (Land) 7 Community development (Land) 8 Community development (Const.) 9 Highways and streets (Land) 10 Police department (Const.) 11 Parks and recreation (Const.) 12 General administration (Land) 13 Parks and recreation (Land) 14 Fire department (Land) 15 Other expenditures (Land) 16 Garbage and trash collection (Land) 17 Municipal court (Land) 18 Garbage and trash disposal (Const.)
A- 3
9,298,861
9,053,089
5,301,936 2,901,038 4,402,627 3,409,819 1,902,529 5,318,010 1,898,064 1,772,306 1,398,517
798,134 1,195,182
997,612 813,308 766,791 719,854
87,009 317,219 495,229
70.59
68.73
65.68 34.11 31.56 16.90 13.80 12.69 12.47 10.06 10.03
9.32 7.65 7.24 5.90 5.56 3.66 1.44 1.33 1.18
2006 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 ($)
Per capita amount ($)
13,305,003 182,140,000
19,005,965 1,279,391
84,230,000
129.14 434.58
45.35 7.51
340.07
27,423,873 21,675,200
485,958 2,896,824 70,882,500
176.59 147.26
2.85 20.77 286.18
1,110,337,002 96,214,471 11,483,315 29,729,286 15,847,500
7,149.83 653.67 67.40 213.11 63.98
60,121,971 4,513,320
245,201 1,274,204
341,786
387.15 30.66 1.44 9.13 1.38
A 2006
Number reporting
2 1 1 4 2
5 5 4 6 2
5 5 4 6 2
5 5 4 6 2
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 ($)
12,283,251 129,015,204 143,371,086
A -4
Per capita amount ($)
93.25 979.43 1,088.42
Number reporting
7 7 7
2006 Municipal Fiscal Planning Guide
A
2006
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Water/sewer system 2 Multi-purpose 3 Multi-purpose 4 Parks and recreation facilites 5 Solid waste system 6 All other 7 Education 8 Solid waste system 9 All purposes 10 Water/sewer system 11 Public buildings 12 Parks and recreation facilities
revenue bond 669,059,329
4
G.O.
283,865,000
1
lease pool
57,665,513
3
G.O.
49,545,750
2
revenue bond
49,435,000
1
revenue bond
39,737,158
2
G.O.
26,797,928
2
G.O.
23,035,000
1
short-term
15,847,500
2
other long-term 15,051,735
3
G.O.
10,235,000
2
revenue bond
8,156,000
2
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
76,118,847
6
22,546,348
2
7,153,129
2
87,618,900
3
24,812,369
6
113,381
5
113,756,673
6
21,347,314
2
6,846,339
2
129,124,971
3
17,145,526
6
4,807,686
6
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
28,708,244 78,369,022 107,077,266
As % of current operations
22.6% 61.6% 84.2%
A -5
2006 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 Gas supply system 4 Real and personal property taxes 5 Local option sales tax 6 Solid waste system 7 Special purpose sales tax 8 Franchise payments taxes 9 Hotel/motel tax 10 Fines, forfeits and court fees 11 Business licenses and occupational taxes 12 Federal intergovernmental revenues 13 Insurance premiums taxes 14 Other enterprise funds 15 State intergovernmental revenues 16 Interest earnings on investments 17 Other service charges 18 All additional revenues 19 Alcoholic beverage taxes 20 Building permits 21 Other local intergovernmental revenues 22 Motor vehicle taxes 23 Rents and royalties 24 Alcoholic beverage taxes 25 Intangible taxes (regular and recording) 26 Garbage and trash collection charges 27 Other excise and special use taxes 28 Other licenses, permits and fees 29 Public utilities taxes 30 Receipts from sale of materials 31 Parks and recreation charges 32 Receipts from sale of real property 33 Cemetery fees 34 Mobile home taxes 35 FIFA, penalties, interest and cost 36 Parking facilities and meters 37 Special assessments 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 2006
Per capita amount ($)
3,674.15 1,038.90 644.23 377.74 295.95 213.21 201.60 192.98
90.59 56.64 56.37 55.50 54.73 48.64 46.28 37.77 33.56 27.92 26.55 24.31 22.73 22.71 17.87 15.15 10.94 9.70 9.42 7.79 6.76 5.09 5.08 4.81 2.82 2.68 2.64 2.27 1.21 0.50 0.37 0.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 28.3% 17.5% 10.3% 8.1% 5.8% 5.5% 5.3% 2.5% 1.5% 1.5% 1.5% 1.5% 1.3% 1.3% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Airport 2 Electric supply system 3 Water and sewer system 4 Gas supply system 5 Debt service costs 6 Police department 7 Solid waste system 8 Fire department 9 Other general expenditures 10 General insurance 11 Construction (non-utility) 12 Parks and recreation 13 Purchase of equipment and land 14 Other enterprise funds 15 Community development 16 Highways and streets 17 General administration 18 Jail 19 Financial administration 20 Garbage and trash collection 21 Public welfare and social services 22 Drainage 23 Municipal court 24 General government buildings 25 Building inspection and regulation 26 Garbage and trash disposal 27 Natural resources 28 Public health 29 Legal fees 30 Parking facilities and meters 31 Ambulance service 32 Clerk of courts 33 Correctional institute 34 County/municipal hospital 35 Education (general government) 36 Juvenile and magistrate court 37 Libraries 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
A -7
A 2006
Per capita amount ($)
5,779.84 1,531.04 1,092.33 962.78 361.54 360.59 276.59 139.31 135.71 105.53
78.28 75.71 73.50 70.59 66.91 63.93 61.15 55.83 45.29 37.05 35.84 33.37 29.82 29.00 17.72 17.60 9.35 5.72 3.37 3.37 0.99 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% 26.5% 18.9% 16.7% 6.3% 6.2% 4.8% 2.4% 2.3% 1.8% 1.4% 1.3% 1.3% 1.2% 1.2% 1.1% 1.1% 1.0% 0.8% 0.6% 0.6% 0.6% 0.5% 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%
2006 Municipal Fiscal Planning Guide
B
2006
Municipal Group Number Reporting = Population Range = 2005 Estimated Population =
B 13 25,000 - 49,999 431,116
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 ($)
Per capita amount ($)
28,102,669
847.42
8,269,607 7,365,570
904,038
249.36 222.10
27.26
6,384,137 4,270,282
0 2,113,856
192.51 128.77
0.00 63.74
4,804,639 702,076
1,545,402 582,999
1,832,555 141,608
144.88 21.17 46.60 17.58 55.26 4.27
1,520,600
2,420,280 625,804 0
1,543,155 251,322
45.85
72.98 18.87
0.00 46.53
7.58
4,703,405 1,333,559 3,369,845
141.83 40.21
101.62
2006 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 2006
Average amount ($)
Per capita amount ($)
21,708,607
3,886,336 840,816 0 0
2,290,926 554,329 135,982 64,281
10,037,952 0
6,228,807 0
213,812 3,595,333
654.61
117.19 25.35 0.00 0.00 69.08 16.72 4.10 1.94
302.69 0.00
187.83 0.00 6.45
108.41
459,253 0 0 0 0 0
459,253
13.85 0.00 0.00 0.00 0.00 0.00
13.85
257,572
7.77
0
0.00
0
0.00
0
0.00
240,480
7.25
17,092
0.52
0
0.00
478,477 3,017 0
475,460 0
14.43 0.09 0.00
14.34 0.00
2006 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 2006
Average amount ($)
2,616,821 2,567,199
49,622
Per capita amount ($)
78.91 77.41
1.50
2,161,252 2,019,154
142,097
65.17 60.89
4.28
2,713
0.08
916,071 522,126 393,945
27.62 15.74 11.88
892,160
26.90
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Libraries (Const.) 2 Highways and streets (Const.) 3 Other expenditures (Const.) 4 Parks and recreation (Const.) 5 General administration (Land) 6 Fire department (Const.) 7 Highways and streets (Land) 8 Fire department (Land) 9 Community development (Const.) 10 Garbage and trash collection (Land) 11 General government buildings (Const.) 12 Police department (Land) 13 Police department (Const.) 14 Parks and recreation (Land) 15 General administration (Const.) 16 Drainage (Const.) 17 Public welfare and social services (Const.) 18 Public welfare and social services (Land)
B- 3
2,244,345
3,571,186
3,845,423 1,676,420 1,143,963 1,103,775 1,025,361
591,785 524,109 281,199 292,868 369,640 263,302 231,995 243,431 204,679 141,196 124,825 103,882
86,108
62.47
107.69
113.74 52.70 34.47 32.03 31.44 17.62 15.77 8.24 8.22 8.11 7.05 7.00 6.11 6.09 4.57 3.75 3.58 2.77
2006 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 ($)
Per capita amount ($)
19,456,832 8,466,940 8,725,894 1,848,379 5,000,000
507.06 297.53 247.80
56.33 140.64
5,852,139 2,756,318
763,059 717,094 3,125,000
167.29 86.12 22.74 21.19
100.79
49,234,836 16,646,748 16,676,189
3,381,373 105,000
1,405.52 530.34 497.08 99.90 3.11
2,224,792 798,170 545,095 170,844 79,893
63.51 25.43 16.25
5.05 2.58
B 2006
Number reporting
3 3 4 8 1
9 8 7 10 2
10 9 7 10 1
10 9 7 10 2
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 ($)
2,614,983 1,599,890 39,689,995
B -4
Per capita amount ($)
78.85 48.24 1,196.82
Number reporting
13 13 13
2006 Municipal Fiscal Planning Guide
B
2006
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Water/sewer system
revenue bond
45,356,643
9
2 Gas utility system
revenue bond
26,360,000
1
3 Water/sewer system
other long-term 20,087,540
5
4 Multi-purpose
G.O.
19,922,313
3
5 Parks and recreation facilities
revenue bond
15,067,748
2
6 Parks and recreation facilites
G.O.
11,260,453
4
7 All other
revenue bond
11,166,538
2
8 Highways, streets and drainage
G.O.
8,398,971
2
9 Education
G.O.
5,522,910
2
10 Solid waste system
revenue bond
5,310,000
1
11 Public buildings
G.O.
3,994,305
3
12 Law enforcement and corrections
G.O.
3,129,819
1
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
14,209,444
12
12,358,344
4
6,699,687
3
178,490
2
2,372,376
10
2,015,279
7
20,928,417
12
12,379,709
4
5,920,584
3
500,662
2
2,448,656
10
3,751,209
8
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
5,341,832 15,293,508 20,635,341
As % of current operations
24.6% 70.4% 95.1%
B -5
2006 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 Special purpose sales tax 6 Other enterprise funds 7 Solid waste system 8 Garbage and trash collection charges 9 Other local intergovernmental revenues 10 Fines, forfeits and court fees 11 Franchise payments taxes 12 Insurance premiums taxes 13 Airport 14 Business licenses and occupational taxes 15 Alcoholic beverage taxes 16 Hotel/motel tax 17 All additional revenues 18 Other service charges 19 State intergovernmental revenues 20 Motor vehicle taxes 21 Parks and recreation charges 22 Interest earnings on investments 23 Building permits 24 Other excise and special use taxes 25 Receipts from sale of materials 26 Ambulance charges 27 Alcoholic beverage taxes 28 Federal intergovernmental revenues 29 Tax collection fees 30 Intangible taxes (regular and recording) 31 Other licenses, permits and fees 32 Public utilities taxes 33 Rents and royalties 34 Receipts from sale of real property 35 FIFA, penalties, interest and cost 36 Cemetery fees 37 Fire service subscription fees 38 Parking facilities and meters 39 Mobile home taxes 40 Railroad equipment tax 41 Special assessments 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 Landfill fees 46 MARTA sales tax 47 State DHR health grants
B -6
B 2006
Per capita amount ($)
2,798.53 1,020.36 456.49 236.92 167.71 117.26 113.07
96.36 65.72 58.41 57.38 55.26 46.60 35.74 24.29 21.17 19.65 19.44 19.39 18.87 16.24 15.86 15.34 13.73 13.57 9.50 8.93 7.90 7.58 6.74 6.15 5.47 5.44 4.55 3.25 2.52 2.52 2.17 0.45 0.29 0.25 0.01 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 36.5% 16.3% 8.5% 6.0% 4.2% 4.0% 3.4% 2.3% 2.1% 2.1% 2.0% 1.7% 1.3% 0.9% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Other enterprise funds 6 Fire department 7 Construction (non-utility) 8 Airport 9 Solid waste system 10 Debt service costs 11 Garbage and trash collection 12 Highways and streets 13 General administration 14 Purchase of equipment and land 15 Parks and recreation 16 Other general expenditures 17 Public welfare and social services 18 Financial administration 19 General government buildings 20 Building inspection and regulation 21 Community development 22 Municipal court 23 Libraries 24 Jail 25 General insurance 26 Ambulance service 27 Legal fees 28 Drainage 29 Education (general government) 30 Parking facilities and meters 31 Clerk of courts 32 Correctional institute 33 County/municipal hospital 34 Garbage and trash disposal 35 Juvenile and magistrate court 36 Natural resources 37 Payments to other hospitals 38 Probate court 39 Public health 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
B -7
B 2006
Per capita amount ($)
4,389.76 1,332.09 901.70 672.35 187.83 182.53 133.43 117.34 100.26
99.45 81.45 80.03 77.41 69.08 67.24 64.94 35.63 34.03 29.26 23.58 18.41 16.00 13.85 13.04 11.59 9.28 6.57 5.56 3.85 1.33 0.63 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% 30.3% 20.5% 15.3% 4.3% 4.2% 3.0% 2.7% 2.3% 2.3% 1.9% 1.8% 1.8% 1.6% 1.5% 1.5% 0.8% 0.8% 0.7% 0.5% 0.4% 0.4% 0.3% 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% 0.0%
2006 Municipal Fiscal Planning Guide
C
2006
Municipal Group Number Reporting = Population Range = 2005 Estimated Population =
C 43 10,000 - 24,999 661,681
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 ($)
Per capita amount ($)
12,697,296
825.15
3,325,499 2,884,295
441,205
216.11 187.44
28.67
2,603,143 1,762,920
0 840,223
169.17 114.57
0.00 54.60
2,324,454 388,243 647,448 297,880 871,000 119,883
151.06 25.23 42.08 19.36 56.60 7.79
903,519
973,979 349,201
0 413,452 211,326
58.72
63.30 22.69
0.00 26.87 13.73
2,566,701 885,721
1,680,980
166.80 57.56
109.24
2006 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 2006
Average amount ($)
Per capita amount ($)
10,140,925
2,007,233 416,947 0 0
1,252,857 182,146 92,130 63,154
4,612,986 0
3,046,742 0
38,025 1,528,218
659.02
130.44 27.10 0.00 0.00 81.42 11.84 5.99 4.10
299.78 0.00
198.00 0.00 2.47
99.31
214,498 0 0 0 0 0
214,498
13.94 0.00 0.00 0.00 0.00 0.00
13.94
57,437
3.73
0
0.00
0
0.00
15,353
1.00
23,297
1.51
18,787
1.22
0
0.00
112,994
7.34
2,019
0.13
1,045
0.07
97,229
6.32
12,701
0.83
2006 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 2006
Average amount ($)
1,129,212 1,096,972
32,240
Per capita amount ($)
73.38 71.29
2.10
676,665 635,711
40,954
43.97 41.31
2.66
633,249
41.15
584,295 299,404 284,891
37.97 19.46 18.51
318,547
20.70
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 General government buildings (Const.) 4 Other expenditures (Const.) 5 Parks and recreation (Const.) 6 Police department (Const.) 7 Highways and streets (Const.) 8 General government buildings (Land) 9 Police department (Land) 10 Parks and recreation (Land) 11 Community development (Land) 12 Fire department (Const.) 13 Libraries (Const.) 14 Highways and streets (Land) 15 Fire department (Land) 16 Drainage (Land) 17 General administration (Land) 18 Drainage (Const.)
C- 3
1,407,438
1,365,777
2,937,980 1,361,170 1,110,256 1,225,051
955,127 1,082,680
592,768 579,353 457,764 426,907 387,518 237,202 207,969 176,731 184,740 158,776 149,961 134,117
91.46
88.76
165.19 85.44 82.70 80.13 63.76 61.22 38.29 34.50 29.89 27.51 25.73 15.55 12.85 11.60 11.37 11.12 9.77 8.87
2006 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 ($)
Per capita amount ($)
8,583,959 365,000
1,630,431 730,592
2,106,426
588.72 27.33
114.61 46.34
122.71
1,538,487 711,054 421,329 454,584
1,242,566
99.24 50.88 28.22 29.16 71.72
16,020,885 8,925,975 6,232,067 2,062,265 5,247,182
1,046.74 641.57 420.96 129.83 331.58
587,986 433,290 197,366
79,324 99,130
38.42 31.14 13.33
5.18 5.65
C 2006
Number reporting
11 1 17 24 8
30 9 30 35 7
32 10 31 32 5
29 10 31 34 7
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 ($)
806,373 1,779,633 13,521,068
C -4
Per capita amount ($)
52.40 115.65 878.68
Number reporting
43 43 43
2006 Municipal Fiscal Planning Guide
C
2006
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 All other 2 Education 3 Water/sewer system 4 Parks and recreation facilites 5 Multi-purpose 6 Multi-purpose 7 Water/sewer system 8 All purposes 9 Law enforcement and corrections 10 Public buildings 11 Public buildings 12 Gas utility system
revenue bond
17,917,099
13
G.O.
13,192,500
4
revenue bond
10,590,875
26
G.O.
9,877,500
2
other long-term
8,876,248
1
G.O.
6,990,000
1
other long-term
5,981,656
27
short-term
5,247,182
5
G.O.
4,215,000
1
lease pool
3,232,575
6
G.O.
2,415,000
2
revenue bond
2,191,639
2
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
4,632,436
33
6,160,815
11
3,885,396
16
124,186
7
1,437,023
32
1,810,082
19
5,413,595
33
5,235,033
11
3,437,595
16
222,757
7
1,435,530
32
1,595,228
18
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
2,075,745 6,865,194 8,940,939
As % of current operations
20.5% 67.7% 88.2%
C -5
2006 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 Other enterprise funds 4 Real and personal property taxes 5 Local option sales tax 6 Solid waste system 7 Special purpose sales tax 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Airport 11 Fines, forfeits and court fees 12 Other excise and special use taxes 13 Insurance premiums taxes 14 Other service charges 15 All additional revenues 16 Other local intergovernmental revenues 17 Landfill fees 18 Business licenses and occupational taxes 19 Alcoholic beverage taxes 20 State intergovernmental revenues 21 Hotel/motel tax 22 Building permits 23 Federal intergovernmental revenues 24 Motor vehicle taxes 25 Parks and recreation charges 26 Ambulance charges 27 Receipts from sale of materials 28 Interest earnings on investments 29 Public utilities taxes 30 Rents and royalties 31 Special assessments 32 Alcoholic beverage taxes 33 Fire service subscription fees 34 Tax collection fees 35 Intangible taxes (regular and recording) 36 Other licenses, permits and fees 37 Parking facilities and meters 38 Cemetery fees 39 FIFA, penalties, interest and cost 40 Receipts from sale of real property 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 2006
Per capita amount ($)
2,728.00 715.25 411.19 267.36 187.44 168.11 123.14 99.61 80.44 56.60 50.83 49.01 47.77 42.08 41.68 37.05 35.85 33.72 31.33 26.19 24.52 22.69 20.31 20.23 16.47 16.41 16.22 13.81 11.56 10.22 7.77 7.52 5.61 5.41 4.48
4.06 3.94 3.60 2.80 2.66 2.29 0.42 0.37 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 26.2% 15.1% 9.8% 6.9% 6.2% 4.5% 3.7% 2.9% 2.1% 1.9% 1.8% 1.8% 1.5% 1.5% 1.4% 1.3% 1.2% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Education (general government) 5 Other enterprise funds 6 Police department 7 Fire department 8 Construction (non-utility) 9 Solid waste system 10 Purchase of equipment and land 11 Airport 12 General administration 13 Garbage and trash collection 14 Highways and streets 15 Debt service costs 16 Parks and recreation 17 Other general expenditures 18 Ambulance service 19 Financial administration 20 Community development 21 Building inspection and regulation 22 General government buildings 23 General insurance 24 Municipal court 25 Drainage 26 Garbage and trash disposal 27 Libraries 28 Jail 29 Legal fees 30 Public welfare and social services 31 Parking facilities and meters 32 Public health 33 Natural resources 34 Clerk of courts 35 Correctional institute 36 County/municipal hospital 37 Juvenile and magistrate court 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
C -7
C 2006
Per capita amount ($)
4,366.27 1,317.06 632.82 480.53 348.68 245.84 198.00 131.13 123.25 123.01
91.46 91.17 81.42 71.42 71.29 46.69 44.92 42.19 38.13 31.57 24.37 23.27 18.02 17.78 14.56 10.86 8.15 7.43 7.39 6.90 6.01 4.76 3.72 2.48 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% 30.2% 14.5% 11.0% 8.0% 5.6% 4.5% 3.0% 2.8% 2.8% 2.1% 2.1% 1.9% 1.6% 1.6% 1.1% 1.0% 1.0% 0.9% 0.7% 0.6% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
D
2006
Municipal Group Number Reporting = Population Range = 2005 Estimated Population =
D 41 5,000 - 9,999 289,005
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 ($)
Per capita amount ($)
5,339,600
757.51
1,161,195 1,036,544
124,651
164.73 147.05
17.68
1,444,919 895,954 0 548,965
204.98 127.11
0.00 77.88
984,230 150,262 312,266
56,726 463,156
1,820
139.63 21.32 44.30 8.05 65.71 0.26
376,309
349,914 156,657
0 112,954
84,124
53.39
49.64 21.68
0.00 16.02 11.93
1,023,034 330,787 692,247
145.13 46.93 98.21
2006 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 2006
Average amount ($)
Per capita amount ($)
4,407,531
813,145 252,755
0 0 415,466 61,523 59,771 23,630
1,904,669 0
1,473,106 578
30,658 400,327
625.28
115.36 35.86 0.00 0.00 58.94 8.73 8.48 3.35
270.21 0.00
208.98 0.08 4.35
56.79
64,448
9.14
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
64,448
9.14
32,586
4.62
0
0.00
0
0.00
15,744
2.23
16,842
2.39
0
0.00
0
0.00
252,944 0
78 211,310
41,556
35.88 0.00 0.01
29.98 5.90
2006 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 2006
Average amount ($)
648,854 632,760
16,094
Per capita amount ($)
92.05 89.77
2.28
357,868 306,671
51,196
50.77 43.51
7.26
131,302
18.63
167,370 87,838 79,533
23.74 12.46 11.28
80,982
11.49
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 (Land) 2 Highways and streets (Const.) 3 Other expenditures (Const.) 4 General administration (Const.) 5 Public health (Const.) 6 Police department (Const.) 7 Drainage (Const.) 8 General government buildings (Const.) 9 Community development (Const.) 10 Police department (Land) 11 Community development (Land) 12 Highways and streets (Land) 13 Fire department (Land) 14 General administration (Land) 15 Parks and recreation (Const.) 16 General government buildings (Land) 17 Garbage and trash collection (Land) 18 Drainage (Land)
D- 3
540,532
274,492
376,734 324,186 318,669 259,567 177,506 231,258 166,184 130,510 126,728 124,375 136,833 106,113 100,137
97,969 90,403 104,584 86,022 45,468
76.68
38.94
54.87 49.64 45.11 38.57 32.55 28.09 23.55 19.20 18.18 17.68 17.03 15.65 14.54 14.48 14.24 13.11 11.11
7.05
2006 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 ($)
Per capita amount ($)
7,230,000 13,277,500
642,124 1,092,294
735,133
888.10 1,978.17
96.53 160.34 120.18
679,783 3,815,439
501,299 169,171 308,955
95.95 556.27
70.60 24.59 41.99
5,697,595 11,808,952
3,382,989 981,616 692,667
804.21 1,721.67
482.23 142.51 113.90
290,491 399,725 115,027
37,966 19,145
41.00 58.28 16.39
5.45 2.88
D 2006
Number reporting
2 2 15 17 5
22 3 30 27 4
22 3 29 26 6
22 3 29 26 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 ($)
336,289 394,134 6,481,770
D -4
Per capita amount ($)
47.71 55.91 919.54
Number reporting
41 41 41
2006 Municipal Fiscal Planning Guide
D
2006
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Education 2 Gas utility system 3 All other 4 Water/sewer system 5 Water/sewer system 6 Parks and recreation facilites 7 All other 8 Public buildings 9 Fire protection 10 Multi-purpose 11 All purposes 12 Electric utility system
G.O.
25,705,000
1
revenue bond
13,995,834
2
revenue bond
5,823,333
3
revenue bond
3,964,272
20
other long-term
3,383,733
27
G.O.
3,062,500
2
lease pool
1,618,393
8
lease pool
1,180,958
5
G.O.
955,492
2
G.O.
842,936
2
short-term
692,667
6
revenue bond
600,000
1
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
2,388,039
34
3,030,608
14
1,887,398
13
20,800
5
376,201
22
267,187
12
2,913,764
34
2,563,702
14
1,908,605
13
44,266
5
349,077
22
357,762
11
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
869,236 2,557,783 3,427,019
As % of current operations
19.7% 58.0% 77.8%
D -5
2006 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 Special purpose sales tax 6 Other enterprise funds 7 Solid waste system 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Fines, forfeits and court fees 11 Insurance premiums taxes 12 Ambulance charges 13 Business licenses and occupational taxes 14 Federal intergovernmental revenues 15 State intergovernmental revenues 16 Airport 17 Other local intergovernmental revenues 18 Alcoholic beverage taxes 19 Parks and recreation charges 20 Receipts from sale of materials 21 Building permits 22 Fire service subscription fees 23 All additional revenues 24 Motor vehicle taxes 25 Hotel/motel tax 26 Interest earnings on investments 27 Other licenses, permits and fees 28 Public utilities taxes 29 Other service charges 30 Alcoholic beverage taxes 31 Rents and royalties 32 Receipts from sale of real property 33 Other excise and special use taxes 34 Intangible taxes (regular and recording) 35 Cemetery fees 36 FIFA, penalties, interest and cost 37 Mobile home taxes 38 Special assessments 39 Railroad equipment tax 40 Parking facilities and meters 41 Electric supply system 42 Fee collections of county officers 43 Hospital charges 44 Landfill fees 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees
D -6
D 2006
Per capita amount ($)
2,542.48 858.88 409.54 162.82 159.51 134.03 131.12 96.37 67.99 65.71 65.21 44.30 37.13 27.62 27.06 23.76 23.32 22.32 22.03 18.16 17.57 17.12 13.82 12.61 11.24 10.54
9.82 9.01 7.46 6.94 6.18 5.16 4.81 3.71 3.55 2.18 1.95 0.81 0.74 0.21 0.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 33.8% 16.1% 6.4% 6.3% 5.3% 5.2% 3.8% 2.7% 2.6% 2.6% 1.7% 1.5% 1.1% 1.1% 0.9% 0.9% 0.9% 0.9% 0.7% 0.7% 0.7% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Other enterprise funds 6 Education (general government) 7 Highways and streets 8 Solid waste system 9 Fire department 10 Purchase of equipment and land 11 Garbage and trash collection 12 Construction (non-utility) 13 General administration 14 Airport 15 Parks and recreation 16 Financial administration 17 Debt service costs 18 Garbage and trash disposal 19 General insurance 20 Other general expenditures 21 Community development 22 Building inspection and regulation 23 General government buildings 24 Drainage 25 Libraries 26 Municipal court 27 Jail 28 Public welfare and social services 29 Public health 30 Legal fees 31 Correctional institute 32 Natural resources 33 Ambulance service 34 Clerk of courts 35 County/municipal hospital 36 Juvenile and magistrate court 37 Parking facilities and meters 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
D -7
D 2006
Per capita amount ($)
3,838.76 1,058.74 868.53 463.13 213.03 188.26 130.14
89.77 89.42 77.19 76.68 71.11 61.60 58.94 49.63 48.97 46.27 41.62 33.66 21.10 20.90 18.67 17.59 15.98 15.91 15.25 12.45 10.15 6.62 6.18 5.62 5.04 0.61 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
Percent of total
expenditures
100.0% 27.6% 22.6% 12.1% 5.5% 4.9% 3.4% 2.3% 2.3% 2.0% 2.0% 1.9% 1.6% 1.5% 1.3% 1.3% 1.2% 1.1% 0.9% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
E
2006
Municipal Group Number Reporting = Population Range = 2005 Estimated Population =
E 74 2,500 - 4,999 257,139
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 ($)
Per capita amount ($)
2,499,015
719.17
466,147 405,645
60,502
134.15 116.74
17.41
663,226 480,397
0 182,829
190.86 138.25
0.00 52.61
474,030 89,162
158,021 47,889
176,461 2,498
136.42 25.66 45.48 13.78 50.78 0.72
100,095
254,793 115,661
0 75,558 65,138
28.81
73.32 32.84
0.00 21.74 18.75
540,723 162,170 378,553
155.61 46.67
108.94
2006 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 2006
Average amount ($)
Per capita amount ($)
2,055,408
466,943 80,392 0 0
298,805 24,908 45,053 17,785
915,504 0
686,391 0
17,792 211,321
591.51
134.38 23.14 0.00 0.00 85.99 7.17 12.97 5.12
263.47 0.00
197.53 0.00 5.12
60.81
30,033
8.64
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
30,033
8.64
19,695
5.67
405
0.12
0
0.00
5,584
1.61
10,575
3.04
3,130
0.90
0
0.00
117,127 4,816 396
82,118 29,797
33.71 1.39 0.11
23.63 8.57
2006 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 2006
Average amount ($)
314,590 313,308
1,282
Per capita amount ($)
90.53 90.16
0.37
89,609 72,032 17,577
25.79 20.73
5.06
1,486
0.43
80,386 30,552 49,835
23.13 8.79
14.34
55,575
15.99
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Legal fees (Land) 2 Other expenditures (Const.) 3 Police department (Const.) 4 Parks and recreation (Const.) 5 Drainage (Const.) 6 Highways and streets (Const.) 7 Community development (Const.) 8 Community development (Land) 9 Parks and recreation (Land) 10 Other expenditures (Land) 11 Financial administration (Land) 12 Highways and streets (Land) 13 General administration (Land) 14 Police department (Land) 15 Public welfare and social services (Const.) 16 Drainage (Land) 17 Fire department (Land) 18 General administration (Const.)
E- 3
164,203
105,458
516,772 472,424 264,404 198,910 156,515 150,014 143,426 116,055
77,065 72,047 54,841 53,201 54,610 47,239 41,372 45,713 37,530 37,145
47.25
30.35
180.63 114.74
71.63 51.72 45.50 41.66 39.58 36.23 22.76 20.60 17.32 15.78 15.76 13.92 12.91 11.30 10.53 10.20
2006 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 ($)
Per capita amount ($)
4,442,623 0
560,464 156,030 1,487,540
1,367.80 0.00
166.65 46.40
451.32
261,214 170,255 169,363 104,004 194,161
73.63 46.64 50.60 29.79 62.77
2,708,771 724,570
1,826,270 520,445
1,277,650
771.08 198.48 545.79 148.94 398.99
121,246 43,389 71,513 28,352 6,340
34.72 11.89 21.28
8.14 2.18
E 2006
Number reporting
6 0 20 26 8
44 3 51 41 9
46 3 49 38 9
44 3 50 39 7
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 ($)
283,861 300,214 2,733,478
E -4
Per capita amount ($)
81.69 86.40 786.65
Number reporting
74 74 74
2006 Municipal Fiscal Planning Guide
E
2006
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 All other 2 Water/sewer system 3 Water/sewer system 4 All other 5 All purposes 6 Gas utility system 7 Public buildings 8 Parks and recreation facilites 9 Multi-purpose 10 Public buildings 11 Fire protection 12 All other
other long-term
3,201,012
1
revenue bond
2,668,131
46
other long-term
1,848,756
43
lease pool
1,406,145
9
short-term
1,277,650
9
revenue bond
934,721
2
G.O.
927,549
1
G.O.
850,000
1
other long-term
490,155
6
lease pool
310,349
1
other long-term
216,902
3
G.O.
210,000
1
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
1,316,656
66
939,634
10
1,103,623
27
227
2
123,955
32
46,156
9
1,578,759
67
897,644
10
897,667
27
9,527
2
138,643
33
70,176
9
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
366,824 1,237,351 1,604,175
As % of current operations
17.8% 60.2% 78.0%
E -5
2006 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 Local option sales tax 5 Real and personal property taxes 6 Special purpose sales tax 7 Other enterprise funds 8 Solid waste system 9 Garbage and trash collection charges 10 Fines, forfeits and court fees 11 Franchise payments taxes 12 Federal intergovernmental revenues 13 Insurance premiums taxes 14 State intergovernmental revenues 15 Other local intergovernmental revenues 16 All additional revenues 17 Alcoholic beverage taxes 18 Hotel/motel tax 19 Receipts from sale of materials 20 Ambulance charges 21 Landfill fees 22 Business licenses and occupational taxes 23 Fire service subscription fees 24 Other service charges 25 Public utilities taxes 26 Interest earnings on investments 27 Motor vehicle taxes 28 Building permits 29 Parks and recreation charges 30 Other excise and special use taxes 31 Receipts from sale of real property 32 Rents and royalties 33 Special assessments 34 Alcoholic beverage taxes 35 Cemetery fees 36 Other licenses, permits and fees 37 Airport 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 2006
Per capita amount ($)
2,816.39 839.30 424.57 364.50 149.61 135.64 103.40 99.08 79.14 62.46 59.52 51.27 46.30 45.48 37.86 32.84 29.75 26.34 25.38 25.20 20.06 16.35 15.32 14.40 14.29 13.03 11.23 10.85 10.24
8.51 7.49 7.26 6.64 5.11 4.95 2.87 2.61 2.53 2.39 1.41 0.93 0.31 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 29.8% 15.1% 12.9% 5.3% 4.8% 3.7% 3.5% 2.8% 2.2% 2.1% 1.8% 1.6% 1.6% 1.3% 1.2% 1.1% 0.9% 0.9% 0.9% 0.7% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Other enterprise funds 6 Airport 7 Highways and streets 8 General administration 9 Solid waste system 10 Fire department 11 Construction (non-utility) 12 Ambulance service 13 Garbage and trash collection 14 Purchase of equipment and land 15 Parking facilities and meters 16 Debt service costs 17 Financial administration 18 Other general expenditures 19 Parks and recreation 20 Garbage and trash disposal 21 Community development 22 General insurance 23 Building inspection and regulation 24 General government buildings 25 Jail 26 Public welfare and social services 27 Municipal court 28 County/municipal hospital 29 Libraries 30 Legal fees 31 Public health 32 Drainage 33 Natural resources 34 Education (general government) 35 Clerk of courts 36 Correctional institute 37 Juvenile and magistrate court 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
E -7
E 2006
Per capita amount ($)
4,276.07 1,692.11 682.67 482.78 204.63 150.65 106.11
90.16 85.99 85.36 71.07 70.11 69.72 59.41 51.87 44.40 39.63 38.17 36.50 26.91 25.06 24.70 23.30 16.03 15.27 12.31 11.81 11.71 11.40 9.74 7.72 5.52 5.28 4.42 3.53 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% 39.6% 16.0% 11.3% 4.8% 3.5% 2.5% 2.1% 2.0% 2.0% 1.7% 1.6% 1.6% 1.4% 1.2% 1.0% 0.9% 0.9% 0.9% 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
F
2006
Municipal Group Number Reporting = Population Range = 2005 Estimated Population =
F 86 1,000 - 2,499 137,622
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 ($)
Per capita amount ($)
1,091,050
681.80
192,137 166,376
25,761
120.07 103.97
16.10
307,075 213,859
0 93,215
191.89 133.64
0.00 58.25
222,720 47,221 73,490 16,091 83,925 1,992
139.18 29.51 45.92 10.06 52.44 1.25
62,179
107,548 57,011 0 28,236 24,952
38.40
67.21 33.97
0.00 17.64 15.59
208,264 73,166
135,098
130.14 45.72 84.42
2006 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 2006
Average amount ($)
Per capita amount ($)
813,541
232,671 36,950 0 0
160,017 10,016 19,217 6,471
320,221 0
280,897 0
6,454 32,871
508.38
145.40 23.09 0.00 0.00 99.99 6.26 12.01 4.04
200.11 0.00
175.53 0.00 4.03
20.54
12,065
7.54
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
12,065
7.54
11,071
6.92
0
0.00
0
0.00
1,190
0.74
6,039
3.77
3,842
2.40
0
0.00
58,329 0
122 50,995 7,213
36.45 0.00 0.08
31.87 4.51
2006 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 2006
Average amount ($)
131,543 130,855
688
Per capita amount ($)
82.20 81.77
0.43
33,336 24,983
8,354
20.83 15.61
5.22
13,783
8.61
21,576 11,562 10,014
13.48 7.22 6.26
7,316
4.57
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Public welfare and social services (Land) 2 Jail (Const.) 3 Drainage (Land) 4 Police department (Const.) 5 Community development (Const.) 6 Drainage (Const.) 7 Public welfare and social services (Const.) 8 Highways and streets (Const.) 9 Community development (Land) 10 General administration (Const.) 11 Parks and recreation (Const.) 12 Other expenditures (Const.) 13 Fire department (Const.) 14 Fire department (Land) 15 General government buildings (Const.) 16 Highways and streets (Land) 17 Ambulance service (Const.) 18 Police department (Land)
F- 3
81,849
67,797
243,895 354,914 189,555 253,186 171,660 148,336 134,529 124,722
89,099 100,603
86,255 84,712 37,686 47,186 40,922 41,472 40,003 34,639
51.15
42.37
203.50 184.37 133.58 130.14 108.78
95.99 89.57 77.00 50.41 50.31 48.26 39.46 29.66 29.57 28.99 26.11 22.02 20.22
2006 Municipal Fiscal Planning Guide
Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type
Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Average amount ($)
Per capita amount ($)
1,923,413 320,900 442,843 73,739 195,887
1,112.70 260.68 279.81 41.74 135.23
72,438 119,662
47,285 66,792 303,824
46.28 62.78 29.31 39.19 208.02
1,795,916 1,374,446 1,009,825
107,759 116,274
1,151.00 751.13 617.77 60.67 84.14
66,300 66,725 35,014
6,623 4,219
42.06 36.47 21.43
3.83 2.91
F 2006
Number reporting
5 1 22 15 12
46 7 53 29 16
43 6 54 29 12
46 6 54 28 16
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 ($)
88,269 74,499 1,151,010
F -4
Per capita amount ($)
55.16 46.55 719.27
Number reporting
86 86 86
2006 Municipal Fiscal Planning Guide
F
2006
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 All other 2 Parks and recreation facilites 3 Water/sewer system 4 Education 5 Water/sewer system 6 Public buildings 7 Water/sewer system 8 Solid waste system 9 Multi-purpose 10 Highways, streets and drainage 11 All other 12 All other
revenue bond
4,000,000
2
G.O.
2,210,000
1
revenue bond
1,645,937
42
G.O.
1,620,000
1
G.O.
1,585,278
2
G.O.
1,140,043
1
other long-term
1,007,898
51
other long-term
543,941
2
other long-term
245,187
1
other long-term
237,699
4
other long-term
154,769
1
lease pool
136,685
4
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
619,135
76
79,615
4
270,479
11
0
0
21,133
15
6,587
9
811,864
76
72,738
4
256,127
11
0
0
26,718
15
8,938
9
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
120,903 489,928 610,832
As % of current operations
14.9% 60.2% 75.1%
F -5
2006 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Local option sales tax 4 Real and personal property taxes 5 Special purpose sales tax 6 Solid waste system 7 Fines, forfeits and court fees 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Hotel/motel tax 11 State intergovernmental revenues 12 Federal intergovernmental revenues 13 Insurance premiums taxes 14 Landfill fees 15 Other local intergovernmental revenues 16 Alcoholic beverage taxes 17 Other enterprise funds 18 Building permits 19 Fire service subscription fees 20 All additional revenues 21 Other excise and special use taxes 22 Business licenses and occupational taxes 23 Motor vehicle taxes 24 Parks and recreation charges 25 Receipts from sale of materials 26 Public utilities taxes 27 Alcoholic beverage taxes 28 Interest earnings on investments 29 Rents and royalties 30 FIFA, penalties, interest and cost 31 Other licenses, permits and fees 32 Receipts from sale of real property 33 Ambulance charges 34 Hospital charges 35 Other service charges 36 Cemetery fees 37 Intangible taxes (regular and recording) 38 Mobile home taxes 39 Special assessments 40 Railroad equipment tax 41 Airport 42 Electric supply system 43 Fee collections of county officers 44 MARTA sales tax 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees
F -6
F 2006
Per capita amount ($)
2,842.87 1,273.61 433.37 143.54 121.66
93.00 70.78 61.78 61.47 52.93 50.86 47.44 46.49 45.92 40.19 35.54 34.33 32.50 26.10 20.80 15.50 15.17 14.47 11.38 10.96 10.10 9.62 9.22 8.27 6.74 5.51 5.46 5.44 4.87 4.87 3.80 2.75 2.17 2.07 1.59 0.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 44.8% 15.2% 5.0% 4.3% 3.3% 2.5% 2.2% 2.2% 1.9% 1.8% 1.7% 1.6% 1.6% 1.4% 1.3% 1.2% 1.1% 0.9% 0.7% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Gas supply system 2 Electric supply system 3 Water and sewer system 4 Education (general government) 5 Police department 6 Construction (non-utility) 7 Ambulance service 8 General administration 9 Solid waste system 10 Highways and streets 11 Purchase of equipment and land 12 Garbage and trash collection 13 Financial administration 14 Other enterprise funds 15 Debt service costs 16 Fire department 17 Parks and recreation 18 General insurance 19 Community development 20 General government buildings 21 Building inspection and regulation 22 Public welfare and social services 23 Garbage and trash disposal 24 Other general expenditures 25 Jail 26 Municipal court 27 Drainage 28 Libraries 29 Legal fees 30 Public health 31 Natural resources 32 Airport 33 Clerk of courts 34 Correctional institute 35 County/municipal hospital 36 Juvenile and magistrate court 37 Parking facilities and meters 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
F -7
F 2006
Per capita amount ($)
3,953.56 1,206.03 723.59 555.06 218.22 192.71 132.67 116.66 100.94
89.48 85.08 62.38 56.89 46.91 44.10 40.65 29.36 26.76 25.41 23.91 21.58 21.13 20.58 20.40 16.66 16.52 14.93 13.74 11.94 9.65 6.84 2.79 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% 30.5% 18.3% 14.0% 5.5% 4.9% 3.4% 3.0% 2.6% 2.3% 2.2% 1.6% 1.4% 1.2% 1.1% 1.0% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
G
2006
Municipal Group Number Reporting = Population Range = 2005 Estimated Population =
G 83 500 - 999 59,450
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 ($)
Per capita amount ($)
580,073
809.86
56,948 47,996
8,952
79.51 67.01 12.50
172,563 115,329
0 57,234
240.92 161.01
0.00 79.91
95,542 19,164 33,920
7,468 34,748
242
133.39 26.75 47.36 10.43 48.51 0.34
15,518
143,541 64,193 0 6,388 76,827
21.66
200.40 84.22 0.00 8.92
107.26
95,962 28,124 67,838
133.98 39.27 94.71
2006 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 2006
Average amount ($)
Per capita amount ($)
319,630
133,377 11,612 0 0
101,384 3,477
12,420 4,483
97,956 0
87,571 0
295 10,090
446.25
186.21 16.21 0.00 0.00 141.55 4.85 17.34 6.26
136.76 0.00
122.26 0.00 0.41
14.09
5,585
7.80
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
5,585
7.80
2,596
3.62
473
0.66
0
0.00
201
0.28
1,922
2.68
0
0.00
0
0.00
20,348 0 0
16,723 3,625
28.41 0.00 0.00
23.35 5.06
2006 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 2006
Average amount ($)
51,133 51,088
44
Per capita amount ($)
71.39 71.33
0.06
7,643 5,539 2,103
10.67 7.73 2.94
1,413
1.97
7,782 2,367 5,416
10.87 3.30 7.56
2,140
2.99
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Other expenditures (Const.) 2 Drainage (Const.) 3 Community development (Const.) 4 Community development (Land) 5 Highways and streets (Land) 6 General government buildings (Const.) 7 Fire department (Land) 8 Highways and streets (Const.) 9 Financial administration (Land) 10 Parks and recreation (Const.) 11 Fire department (Const.) 12 Garbage and trash collection (Land) 13 General administration (Land) 14 General government buildings (Land) 15 General administration (Const.) 16 Police department (Land) 17 Parks and recreation (Land) 18 Libraries (Land)
G- 3
67,716
58,611
1,126,247 148,462 216,444 224,832 90,742 80,608 74,637 73,825 65,857 62,229 20,200 23,368 25,491 22,154 18,458 22,252 13,931 10,826
94.54
80.84
1,715.53 278.54 228.00 203.38 130.44 118.39 108.40 103.36 84.50 79.03 36.53 34.80 34.18 31.46 28.42 28.39 20.63 10.88
2006 Municipal Fiscal Planning Guide
Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type
Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Average amount ($)
Per capita amount ($)
1,292,064 0
217,398 48,860
267,082
1,692.29 0.00
269.53 62.96
397.86
19,838 23,290 43,418 17,716 380,977
27.53 32.77 60.00 24.82 536.18
655,598 772,367 294,469
54,771 79,158
895.59 1,086.69
403.26 74.47
111.06
105,344 39,588 10,329 3,284 6,397
146.30 55.70 14.06 4.55 9.21
G 2006
Number reporting
4 0 7 6 10
30 4 42 21 11
33 4 44 18 7
29 4 36 19 12
Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ
Category
Sinking funds Bond funds All other funds
Average amount ($)
31,511 3,664
433,855
G -4
Per capita amount ($)
43.99 5.12
605.72
Number reporting
83 83 83
2006 Municipal Fiscal Planning Guide
G
2006
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Water/sewer system 2 Water/sewer system 3 Water/sewer system 4 Parks and recreation facilites 5 Public buildings 6 All other 7 Fire protection 8 All purposes 9 Fire protection 10 Public buildings 11 Fire protection 12 Law enforcement and corrections
G.O.
1,382,642
2
revenue bond
655,598
33
other long-term
315,829
40
lease pool
310,442
1
G.O.
197,662
1
other long-term
129,278
1
G.O.
126,520
1
short-term
79,158
7
lease pool
64,676
5
lease pool
61,876
2
other long-term
26,448
1
lease pool
19,112
7
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
194,964
70
26,363
3
4,103
1
0
0
4,085
10
4,766
3
373,633
72
18,775
3
7,081
1
0
0
3,514
10
4,285
3
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
36,012 164,162 200,174
As % of current operations
11.3% 51.4% 62.6%
G -5
2006 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Federal intergovernmental revenues 3 Water and sewer system 4 Local option sales tax 5 Other enterprise funds 6 Special purpose sales tax 7 State intergovernmental revenues 8 Hotel/motel tax 9 Real and personal property taxes 10 Ambulance charges 11 Fines, forfeits and court fees 12 Franchise payments taxes 13 Solid waste system 14 Parking facilities and meters 15 Insurance premiums taxes 16 Other service charges 17 Garbage and trash collection charges 18 Alcoholic beverage taxes 19 All additional revenues 20 Other local intergovernmental revenues 21 Special assessments 22 Fire service subscription fees 23 Public utilities taxes 24 Receipts from sale of materials 25 Business licenses and occupational taxes 26 Other excise and special use taxes 27 Alcoholic beverage taxes 28 Interest earnings on investments 29 Motor vehicle taxes 30 Rents and royalties 31 Building permits 32 Parks and recreation charges 33 Cemetery fees 34 Receipts from sale of real property 35 Intangible taxes (regular and recording) 36 Mobile home taxes 37 FIFA, penalties, interest and cost 38 Other licenses, permits and fees 39 Tax collection fees 40 Railroad equipment tax 41 Airport 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 2006
Per capita amount ($)
2,654.69 402.07 391.30 326.46 182.91 161.45 154.35 137.53 108.59 88.64 65.92 64.59 50.48 49.84 48.36 47.36 47.08 45.96 39.18 38.38 34.98 24.88 19.53 18.46 15.61 14.93 11.83 9.98
8.63 8.48 8.31 7.90 6.97 2.92 2.46 2.10 1.74 1.74 1.72 0.59 0.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 15.1% 14.7% 12.3% 6.9% 6.1% 5.8% 5.2% 4.1% 3.3% 2.5% 2.4% 1.9% 1.9% 1.8% 1.8% 1.8% 1.7% 1.5% 1.4% 1.3% 0.9% 0.7% 0.7% 0.6% 0.6% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Construction (non-utility) 5 Police department 6 Other enterprise funds 7 General administration 8 Purchase of equipment and land 9 Highways and streets 10 Debt service costs 11 Community development 12 County/municipal hospital 13 Education (general government) 14 Solid waste system 15 Public welfare and social services 16 Garbage and trash collection 17 Financial administration 18 General insurance 19 Fire department 20 Garbage and trash disposal 21 Municipal court 22 Other general expenditures 23 Building inspection and regulation 24 General government buildings 25 Libraries 26 Legal fees 27 Parks and recreation 28 Jail 29 Public health 30 Drainage 31 Airport 32 Ambulance service 33 Clerk of courts 34 Correctional institute 35 Juvenile and magistrate court 36 Natural resources 37 Parking facilities and meters 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
G -7
G 2006
Per capita amount ($)
3,544.07 807.40 693.90 596.13 239.47 149.50 145.17 144.76 131.96 79.54 62.65 56.57 55.12 51.51 42.87 38.55 37.93 31.80 27.22 20.99 19.48 18.30 17.18 14.34 13.91 13.52 13.35 12.66
3.42 2.52 2.36 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% 22.8% 19.6% 16.8% 6.8% 4.2% 4.1% 4.1% 3.7% 2.2% 1.8% 1.6% 1.6% 1.5% 1.2% 1.1% 1.1% 0.9% 0.8% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 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%
2006 Municipal Fiscal Planning Guide
H
2006
Municipal Group Number Reporting = Population Range = 2005 Estimated Population =
H 131 Less than 500 35,879
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 ($)
Per capita amount ($)
147,602
538.92
17,723 14,988
2,735
64.71 54.72
9.98
47,498 30,348
0 17,150
173.42 110.81
0.00 62.62
31,979 5,643
12,294 2,608
11,303 131
116.76 20.60 44.89 9.52 41.27 0.48
4,774
21,306 19,896
0 2,992 3,582
17.43
77.79 53.79
0.00 10.92 13.08
24,321 4,545
19,881
88.80 16.21 72.59
2006 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 2006
Average amount ($)
Per capita amount ($)
93,316
50,396 3,350 0 0 37,406 2,697 5,328 1,614
24,135 738
18,966 0
95 4,337
337.08
182.04 12.10 0.00 0.00 135.12 9.74 19.24 5.83
87.18 2.67
68.51 0.00 0.34
15.67
789
2.85
0
0.00
0
0.00
0
0.00
0
0.00
0
0.00
789
2.85
212
0.77
0
0.00
0
0.00
162
0.59
16
0.06
34
0.12
0
0.00
5,037 0 0
4,596 442
18.20 0.00 0.00
16.60 1.60
2006 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 2006
Average amount ($)
17,936 16,822
1,114
Per capita amount ($)
64.79 60.77
4.02
2,122
7.67
1,832
6.62
290
1.05
38
0.14
1,633
5.90
639
2.31
994
3.59
700
2.53
Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)
Purpose
Average amount ($)
Per capita amount ($)
Total Equipment, Land and Structures
Total Construction
1 Community development (Land) 2 Drainage (Const.) 3 Community development (Const.) 4 General government buildings (Const.) 5 General administration (Land) 6 Fire department (Land) 7 Sheriffs department (Land) 8 Highways and streets (Const.) 9 General government buildings (Land) 10 Highways and streets (Land) 11 Police department (Land) 12 Parks and recreation (Const.) 13 Parks and recreation (Land) 14 Building inspection and regulation (Const.) 15 Public welfare and social services (Land) 16 General administration (Const.) 17 Drainage (Land) 18 Other expenditures (Const.)
H- 3
19,624
11,025
138,296 90,085
115,843 71,796 23,933 24,691 33,000 17,797 10,760 13,988 14,576 6,341 11,167 6,307 11,200 6,546 7,409 3,045
70.89
39.83
409.16 320.59 290.04 240.12
82.59 74.85 69.77 57.07 47.24 42.30 35.68 32.41 32.28 28.03 25.81 25.72 25.29 21.29
2006 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 0 148,390 40,464 85,842
0.00 0.00 469.47 99.01 234.93
8,461 4,785 14,820 8,768 15,911
25.19 20.19 51.03 22.07 48.34
262,960 21,061
251,160 30,683 92,045
786.65 88.86
862.55 74.67
309.92
15,187 1,379 7,387 1,097 3,462
45.43 5.82
24.13 2.60 9.08
H 2006
Number reporting
0 0 12 6 5
24 3 35 8 8
25 3 38 9 5
25 3 27 8 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 ($)
6,507 959
205,559
H -4
Per capita amount ($)
23.76 3.50
750.53
Number reporting
131 131 131
2006 Municipal Fiscal Planning Guide
H
2006
Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)
Purpose
Type of issue
Number Amount ($) reporting
1 Water/sewer system 2 Water/sewer system 3 All purposes 4 Fire protection 5 Multi-purpose 6 Multi-purpose 7 Fire protection 8 Public buildings 9 Highways, streets and drainage 10 Fire protection 11 Law enforcement and corrections 12 Water/sewer system
other long-term revenue bond
short-term other long-term
lease pool other long-term
lease pool G.O.
lease pool G.O.
lease pool G.O.
275,484
33
273,434
24
92,045
5
42,481
4
32,935
2
32,754
2
29,621
2
29,000
1
28,636
2
22,291
1
18,752
5
11,891
1
Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues
Type of fund
---- Revenues ----
Number
Amount ($)
reporting
---- Expenditures ----
Number
Amount ($)
reporting
Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds
42,059
103
0
0
0
0
0
0
2,019
9
1,792
3
76,738
104
0
0
0
0
0
0
1,951
9
1,507
4
Table 8. Average Personnel Expenditures for Current Operations
Category
Employee benefits Gross salaries and wages Total personnel expenditures
Amount ($)
5,694 37,143 42,838
As % of current operations
6.3% 41.4% 47.7%
H -5
2006 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Other enterprise funds 2 Water and sewer system 3 Hotel/motel tax 4 Federal intergovernmental revenues 5 State intergovernmental revenues 6 Special purpose sales tax 7 Local option sales tax 8 Fines, forfeits and court fees 9 Real and personal property taxes 10 Solid waste system 11 Other local intergovernmental revenues 12 Landfill fees 13 Insurance premiums taxes 14 Franchise payments taxes 15 Garbage and trash collection charges 16 Special assessments 17 Alcoholic beverage taxes 18 Public utilities taxes 19 Other excise and special use taxes 20 All additional revenues 21 Building permits 22 Parks and recreation charges 23 Interest earnings on investments 24 Business licenses and occupational taxes 25 Motor vehicle taxes 26 Rents and royalties 27 Receipts from sale of real property 28 Fire service subscription fees 29 Receipts from sale of materials 30 Alcoholic beverage taxes 31 Other service charges 32 Cemetery fees 33 Other licenses, permits and fees 34 FIFA, penalties, interest and cost 35 Tax collection fees 36 Mobile home taxes 37 Intangible taxes (regular and recording) 38 Railroad equipment tax 39 Airport 40 Ambulance charges 41 Electric supply system 42 Fee collections of county officers 43 Gas supply system 44 Hospital charges 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants
H -6
H 2006
Per capita amount ($)
2,010.00 261.76 187.83 165.30 147.41 142.51 142.31 133.03 117.91 97.17 77.91 75.50 61.73 47.54 45.11 44.44 42.34 32.03 27.29 21.94 17.74 13.22 13.20 11.19 10.93 10.52
9.51 8.90 8.54 7.68 6.21 6.16 3.08 2.61 2.45 2.36 2.36 1.13 1.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total revenues
100.0% 13.0% 9.3% 8.2% 7.3% 7.1% 7.1% 6.6% 5.9% 4.8% 3.9% 3.8% 3.1% 2.4% 2.2% 2.2% 2.1% 1.6% 1.4% 1.1% 0.9% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
2006 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Sheriff's department 4 Police department 5 Other enterprise funds 6 General administration 7 Purchase of equipment and land 8 Drainage 9 Solid waste system 10 Highways and streets 11 Garbage and trash collection 12 Community development 13 Building inspection and regulation 14 General government buildings 15 General insurance 16 Financial administration 17 Fire department 18 Debt service costs 19 Legal fees 20 Garbage and trash disposal 21 Parks and recreation 22 Municipal court 23 Other general expenditures 24 Ambulance service 25 Jail 26 Libraries 27 Public welfare and social services 28 Public health 29 Education (general government) 30 Airport 31 Clerk of courts 32 Correctional institute 33 County/municipal hospital 34 Electric supply system 35 Gas supply system 36 Juvenile and magistrate court 37 Natural resources 38 Parking facilities and meters 39 Payments to other hospitals 40 Probate court 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
H -7
H 2006
Per capita amount ($)
1,876.35 306.28 229.80 196.56 165.69 156.16 134.72 119.08 90.25 75.29 73.35 44.16 36.77 28.60 26.12 25.23 23.43 22.22 17.08 15.33 15.06 13.93 12.97 12.25
9.68 7.14 6.16 5.82 4.72 2.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Percent of total
expenditures
100.0% 16.3% 12.2% 10.5% 8.8% 8.3% 7.2% 6.3% 4.8% 4.0% 3.9% 2.4% 2.0% 1.5% 1.4% 1.3% 1.2% 1.2% 0.9% 0.8% 0.8% 0.7% 0.7% 0.7% 0.5% 0.4% 0.3% 0.3% 0.3% 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%
2006 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
2006 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
2006 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
2006 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 Arabi 20 Aragon 21 Arcade 22 Argyle 23 Arlington 24 Arnoldsville 25 Ashburn 26 Atlanta 27 Attapulgus 28 Auburn 29 Austell 30 Avera 31 Avondale Estates 32 Baconton 33 Bainbridge 34 Baldwin 35 Ball Ground 36 Barnesville 37 Bartow 38 Barwick 39 Baxley 40 Bellville 41 Berkeley Lake 42 Bethlehem 43 Between 44 Bishop 45 Blackshear 46 Blairsville 47 Blakely 48 Bloomingdale
2005 Population
2,471 18,428
3,090 5,434
574 540 2,451 694 75,394
92 707 284 3,361 40,128 168 887 328 16,873 450 1,058 1,886 153 1,505 320 4,397 470,688 481 7,134 6,566 210 2,623 968 11,874 2,818 811 5,808 292 450 4,402 139 2,071 938 144 158 3,421 683 5,476 2,677
Group
F C E D G G F G A H G H E B H G H C H F F H F H E A H D D H E G C E G D H H E H F G H H E G D E
RLGF reporting
period
2006 2006 2006 2006 2006 2006 2006 2006 2005 2006 2006 2006 2005 2005 2005 2006 2006 2006 2006 2005 2006 2005 2005 2006 2005 2006 2005 2006 2005 2005 2006 2005 2006 2005 2005 2006 2005 2005 2006 2005 2006 2006 2006 2006 2005 2006 2006 2005
Municipality
49 Blue Ridge 50 Bluffton 51 Blythe 52 Bogart 53 Boston 54 Bostwick 55 Bowdon 56 Bowersville 57 Bowman 58 Braselton 59 Braswell 60 Bremen 61 Brinson 62 Bronwood 63 Brooklet 64 Brunswick 65 Buchanan 66 Buena Vista 67 Buford 68 Butler 69 Byromville 70 Byron 71 Cadwell 72 Cairo 73 Calhoun 74 Camak 75 Camilla 76 Canon 77 Canton 78 Carl 79 Carlton 80 Carnesville 81 Carrollton 82 Cartersville 83 Cave Spring 84 Cecil 85 Centerville 86 Centralhatchee 87 Chamblee 88 Chatsworth 89 Chauncey 90 Chester 91 Chickamauga 92 Clarkesville 93 Clarkston 94 Claxton 95 Clayton 96 Clermont
2005 Population
1,089 114 788
1,094 1,449
347 1,963
341 987 2,294 124 5,350 221 485 1,176 15,956 1,018 1,697 10,972 1,888 420 3,251 372 9,389 13,570 156 5,616 806 17,685 258 244 617 21,837 17,653 997 335 6,624 391 9,763 3,924 296 1,633 2,497 1,505 7,078 2,400 2,100 662
Group
F H G F F H F H G F H D H H F C F F C F H E H D C H D G C H H G C C G H D H D E H F F F D F F G
RLGF reporting
period
2006 2006 2006 2005 2006 2006 2005 2006 NR 2005 2005 2005 NR 2006 2005 2005 2005 2005 2005 2005 2006 2006 2006 2005 2005 2006 2006 2006 2006 2006 2006 2005 2005 2005 2005 2006 2005 2006 2006 2006 2005 2006 2006 2006 2006 2005 2005 2005
NR - No report
* - Consolidated county/city government
C- 1
2006 Municipal Fiscal Planning Guide
Appendix C: Index to Municipal Governments
Municipality
97 Cleveland 98 Climax 99 Cobbtown 100 Cohutta 101 Colbert 102 Coleman 103 College Park 104 Collins 105 Colquitt 106 Comer 107 Commerce 108 Concord 109 Conyers 110 Coolidge 111 Cordele 112 Cornelia 113 Covington 114 Crawford 115 Crawfordville 116 Culloden 117 Cumming 118 Cuthbert 119 Dacula 120 Dahlonega 121 Daisy 122 Dallas 123 Dalton 124 Danielsville 125 Darien 126 Dasher 127 Davisboro 128 Dawson 129 Dawsonville 130 Dearing 131 Decatur 132 Deepstep 133 Demorest 134 Denton 135 DeSoto 136 Dexter 137 Dillard 138 Doerun 139 Donalsonville 140 Doraville 141 Douglas 142 Douglasville 143 Dublin 144 Dudley
2005 Population
2,360 297 322 597 515 143
20,181 552
1,889 1,156 5,856
383 12,205
558 11,493
3,771 13,856
813 502 231 5,802 3,491 4,425 4,519 135 8,667 32,140 508 1,713 807 811 4,859 1,066 446 17,884 131 1,777 281 207 533 252 848 2,702 9,872 10,978 27,568 16,924 468
Group
F H H G G H C G F F D H C G C E C G G H D E E E H D B G F G G E F H C H F H H G H G E D C B C H
RLGF reporting
period
2005 2006 2006 2006 2006 2006 2005 2006 2005 2006 2005 2006 2005 2006 2005 2006 2006 2006 2006 2006 2006 2006 2006 2006 2005 2005 2006 NR 2005 2005 2006 2006 2006 2006 2005 2006 2006 2006 NR 2006 2005 2006 2005 2005 2005 2005 2005 2006
Municipality
145 Duluth 146 DuPont 147 East Dublin 148 East Ellijay 149 East Point 150 Eastman 151 Eatonton 152 Edgehill 153 Edison 154 Elberton 155 Ellaville 156 Ellenton 157 Ellijay 158 Enigma 159 Ephesus 160 Eton 161 Euharlee 162 Fairburn 163 Fairmount 164 Fargo 165 Fayetteville 166 Fitzgerald 167 Flemington 168 Flovilla 169 Flowery Branch 170 Folkston 171 Forest Park 172 Forsyth 173 Fort Gaines 174 Fort Oglethorpe 175 Fort Valley 176 Franklin 177 Franklin Springs 178 Funston 179 Gainesville 180 Garden City 181 Garfield 182 Gay 183 Geneva 184 Georgetown 185 Gibson 186 Gillsville 187 Glennville 188 Glenwood 189 Good Hope 190 Gordon 191 Graham 192 Grantville
2005 Population
24,482 140
2,711 706
40,680 5,441 6,758 31 1,236 4,714 1,758 353 1,519 886 385 465 3,859 8,564 785 383
14,363 8,920 336 693 2,087 3,270
22,201 4,259 1,059 8,964 8,197 897 781 426
32,444 9,550 156 136 114 912 741 204 5,031 850 232 2,119 325 2,407
Group
C H E G B D D H F E F H F G H H E D G H C D H G F E C E F D D G G H B D H H H G G H D G H F H F
RLGF reporting
period
2005 NR 2005 2005 2005 NR 2006 2005 2005 2005 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2005 2006 2005 2005 2005 2006 2005 2006 2006 2006 2006 2006 2005 2006 2005 2005 2006 2006 2006 2005 2005 2006 2006 2006 2006 2006
NR - No report
* - Consolidated county/city government
C- 2
2006 Municipal Fiscal Planning Guide
Appendix C: Index to Municipal Governments
Municipality
193 Gray 194 Grayson 195 Greensboro 196 Griffin 197 Grovetown 198 Gum Branch 199 Guyton 200 Hagan 201 Hahira 202 Hamilton 203 Hampton 204 Haralson 205 Harlem 206 Harrison 207 Hartwell 208 Hawkinsville 209 Hazlehurst 210 Helen 211 Helena 212 Hephzibah 213 Hiawassee 214 Higgston 215 Hiltonia 216 Hinesville 217 Hiram 218 Hoboken 219 Hogansville 220 Holly Springs 221 Homeland 222 Homer 223 Homerville 224 Hoschton 225 Hull 226 Ideal 227 Ila 228 Irwinton 229 Ivey 230 Jackson 231 Jacksonville 232 Jakin 233 Jasper 234 Jefferson 235 Jenkinsburg 236 Jersey 237 Jesup 238 Jonesboro 239 Junction City 240 Kennesaw
2005 Population
2,109 1,314 3,303 23,286 7,483
247 1,707 1,028 1,915
527 4,743
156 1,818
492 4,288 4,212 3,729
669 2,523 4,210
844 333 405 28,615 1,762 512 2,823 5,328 809 1,085 2,811 1,455 163 490 328 584 1,088 4,358 117 154 2,837 5,599 227 163 9,851 3,922 179 30,522
Group
F F E C D H F F F G E H F H E E E G E E G H H B F G E D G F E F H H H G F E H H E D H H D E H B
RLGF reporting
period
2006 2006 2006 2005 2006 2006 2005 2005 NR 2006 2006 2005 2006 2006 2006 2005 2005 2005 2005 2005 2005 2006 2005 2006 2005 2006 2005 2006 2006 2005 2005 2006 2006 2005 2006 2006 2006 2006 2005 2005 2006 2006 NR 2006 2005 2006 2006 2006
Municipality
241 Keysville 242 Kingsland 243 Kingston 244 Kite 245 LaFayette 246 LaGrange 247 Lake City 248 Lake Park 249 Lakeland 250 Lavonia 251 Lawrenceville 252 Leary 253 Leesburg 254 Lenox 255 Leslie 256 Lexington 257 Lilburn 258 Lilly 259 Lincolnton 260 Locust Grove 261 Lone Oak 262 Lookout Mountain 263 Louisville 264 Lovejoy 265 Ludowici 266 Lula 267 Lumber City 268 Lumpkin 269 Luthersville 270 Lyons 271 Macon 272 Madison 273 Manassas 274 Manchester 275 Mansfield 276 Marietta 277 Marshallville 278 Maxeys 279 Maysville 280 McCaysville 281 McDonough 282 McIntyre 283 McRae 284 Meansville 285 Meigs 286 Menlo 287 Metter 288 Midville
2005 Population
185 12,063
668 239 6,753 27,362 2,776 560 2,769 1,982 28,393 620 2,777 902 440 236 11,416 226 1,515 3,434
98 1,570 2,643 2,467 1,558 1,878 1,209 1,265
844 4,384 94,316 3,833
105 3,719
503 61,261
1,286 212
1,520 936
15,523 716
4,283 187
1,105 509
4,143 472
Group
H C G H D B E G E F B G E G H H C H F E H F E F F F F F G E A E H E G A F H F G C G E H F G E H
RLGF reporting
period
2006 2006 2006 2006 2006 2005 2006 2006 2006 2006 2006 2006 2005 2006 2005 2005 2005 2006 2006 2006 2005 2005 2006 2005 2006 2005 2006 NR 2005 2006 2005 2005 2006 2005 2006 2005 2005 2006 2006 2005 2006 2006 2006 2006 2006 2005 2006 2006
NR - No report
* - Consolidated county/city government
C- 3
2006 Municipal Fiscal Planning Guide
Appendix C: Index to Municipal Governments
Municipality
289 Midway 290 Milan 291 Milledgeville 292 Millen 293 Milner 294 Mitchell 295 Molena 296 Monroe 297 Montezuma 298 Montrose 299 Moreland 300 Morgan 301 Morrow 302 Morven 303 Moultrie 304 Mount Airy 305 Mount Vernon 306 Mount Zion 307 Mountain City 308 Mountain Park 309 Nashville 310 Nelson 311 Newborn 312 Newington 313 Newnan 314 Newton 315 Nicholls 316 Nicholson 317 Norcross 318 Norman Park 319 Norwood 320 Nunez 321 Oakwood 322 Ochlocknee 323 Ocilla 324 Oconee 325 Odum 326 Offerman 327 Oglethorpe 328 Omega 329 Orchard Hill 330 Oxford 331 Palmetto 332 Parrott 333 Patterson 334 Pavo 335 Payne City 336 Peachtree City
2005 Population
1,008 762
19,397 3,526 497 184 487
12,329 3,997 162 420 1,470 5,283 623
14,913 665
2,162 1,492
779 554 4,841 761 704 319 24,654 867 2,557 1,452 9,887 859 293 135 3,408 619 3,417 292 447 445 1,157 1,360 234 2,214 4,676 143 662 713 167 34,524
Group
F G C E H H H C E H H F D G C G F F G G E G G H C G E F D G H H E G E H H H F F H F E H G G H B
RLGF reporting
period
2006 2006 NR 2005 2006 2006 2006 2006 2006 NR 2006 2005 2005 NR 2006 2006 2006 2006 2006 2006 2006 2005 2006 2006 2006 2006 2005 2005 2006 NR 2005 2005 2006 2006 2005 2006 2005 2005 2006 2006 2006 2006 2005 2006 2006 2006 2006 2006
Municipality
337 Pearson 338 Pelham 339 Pembroke 340 Pendergrass 341 Perry 342 Pine Lake 343 Pine Mountain 344 Pinehurst 345 Pineview 346 Pitts 347 Plains 348 Plainville 349 Pooler 350 Port Wentworth 351 Portal 352 Porterdale 353 Poulan 354 Powder Springs 355 Preston 356 Pulaski 357 Quitman 358 Ray City 359 Rayle 360 Rebecca 361 Register 362 Reidsville 363 Remerton 364 Rentz 365 Resaca 366 Reynolds 367 Rhine 368 Riceboro 369 Richland 370 Richmond Hill 371 Riddleville 372 Rincon 373 Ringgold 374 Riverdale 375 Riverside 376 Roberta 377 Rochelle 378 Rockmart 379 Rome 380 Roopville 381 Rossville 382 Roswell 383 Royston 384 Rutledge
2005 Population
1,901 3,914 2,503
478 11,018
597 1,231
335 533 308 614 270 10,019 3,238 595 1,569 926 14,507 438 297 4,520 763 136 246 163 2,400 1,001 318 864 1,031 421 675 1,673 9,187 123 6,349 2,793 15,475
60 776 1,418 4,310 35,816 196 3,416 85,920 2,678 752
Group
F E E H C G F H G H G H C E G F G C H H E G H H H F F H G F H G F D H D E C H G F E B H E A E G
RLGF reporting
period
2006 2005 2006 2006 2005 2006 2005 2005 2006 2006 2005 2006 2006 2005 2005 2006 2006 2005 2006 2005 2005 2006 2005 2006 2005 2005 2005 2005 2005 2005 2006 2005 2005 2006 2006 2006 2006 2005 2005 2006 2006 2005 2006 NR 2006 2005 2005 2005
NR - No report
* - Consolidated county/city government
C- 4
2006 Municipal Fiscal Planning Guide
Appendix C: Index to Municipal Governments
Municipality
385 Sale City 386 Sandersville 387 Santa Claus 388 Sardis 389 Sasser 390 Savannah 391 Scotland 392 Screven 393 Senoia 394 Shady Dale 395 Sharpsburg 396 Shellman 397 Siloam 398 Sky Valley 399 Smithville 400 Smyrna 401 Snellville 402 Social Circle 403 Soperton 404 Sparks 405 Sparta 406 Springfield 407 St. Marys 408 Stapleton 409 Statesboro 410 Statham 411 Stillmore 412 Stockbridge 413 Stone Mountain 414 Sugar Hill 415 Summertown 416 Summerville 417 Sumner 418 Sunny Side 419 Surrency 420 Suwanee 421 Swainsboro 422 Sycamore 423 Sylvania 424 Sylvester 425 Talbotton 426 Talking Rock 427 Tallapoosa 428 Tallulah Falls 429 Talmo 430 Tarrytown 431 Taylorsville 432 Temple
2005 Population
314 6,031
242 1,217
366 128,453
293 756 2,719 247 328 1,084 344 217 920 47,643 19,238 4,053 2,747 1,781 1,374 2,034 16,404 313 24,612 2,555 755 13,140 7,080 15,696 144 4,853 310 133 245 12,553 7,162 492 2,591 5,924 1,022
95 3,031
159 563 104 225 3,910
Group
H D H F H A H G E H H F H H G B C E E F F F C H C E G C D C H E H H H C D H E D F H E H G H H E
RLGF reporting
period
2006 2006 2006 2006 2006 2006 2006 2005 2006 2006 2006 NR 2006 2006 2006 2005 2005 2005 2006 2006 2005 NR 2005 2005 2005 2005 2006 2006 2006 2006 2005 2005 2006 2006 2006 2005 2006 2005 2006 2005 2006 2006 2006 2005 2005 2006 2006 2006
Municipality
433 Tennille 434 Thomaston 435 Thomasville 436 Thomson 437 Thunderbolt 438 Tifton 439 Tiger 440 Tignall 441 Toccoa 442 Toomsboro 443 Trenton 444 Trion 445 Turin 446 Twin City 447 Ty Ty 448 Tybee Island 449 Tyrone 450 Unadilla 451 Union City 452 Union Point 453 Uvalda 454 Valdosta 455 Vernonburg 456 Vidalia 457 Vidette 458 Vienna 459 Villa Rica 460 Waco 461 Wadley 462 Walnut Grove 463 Walthourville 464 Warm Springs 465 Warner Robins 466 Warrenton 467 Warwick 468 Washington 469 Watkinsville 470 Waverly Hall 471 Waycross 472 Waynesboro 473 West Point 474 Whigham 475 White 476 White Plains 477 Whitesburg 478 Willacoochee 479 Williamson 480 Winder
2005 Population
1,480 9,265 18,725 6,866 2,467 16,327
319 642 9,103 617 2,155 2,048 330 1,752 763 3,614 5,789 2,879 15,382 1,645 551 45,205 136 11,037 115 2,952 9,897 506 2,016 1,210 3,631 479 57,907 2,012 419 4,150 2,535 774 15,112 5,999 3,360 612 716 303 583 1,506 325 12,451
Group
F D C D F C H G D G F F H F G E D E C F G B H C H E D G F F E H A F H E E G C D E G G H G F H C
RLGF reporting
period
2005 2006 2006 2006 2006 2005 2006 2006 2005 2006 2006 2005 2006 2006 2006 2006 2005 2006 2006 2006 2006 2005 2006 2006 2005 2006 2005 2005 2006 2005 2006 2006 2005 2006 2005 2006 2005 2005 2005 2006 2006 2006 2006 2006 2006 2006 2006 2005
NR - No report
* - Consolidated county/city government
C- 5
2006 Municipal Fiscal Planning Guide
Appendix C: Index to Municipal Governments
Municipality
481 Winterville 482 Woodbury 483 Woodland 484 Woodstock 485 Woodville 486 Woolsey 487 Wrens 488 Wrightsville 489 Yatesville 490 Young Harris 491 Zebulon
2005 Population
1,059 1,091
421 19,602
428 197 2,261 3,183 397 542 1,194
Group
F F H C H H F E H G F
RLGF reporting
period
2006 2006 NR 2005 2006 2006 2006 2006 2006 2006 2006
Municipality
2005 Population
Group
RLGF reporting
period
NR - No report
* - Consolidated county/city government
C- 6
DCA
Georgia Department of Community Affairs
Office of Research Post Office Box 95068 Atlanta, Georgia 30347-0068
(404) 679-3145
November 2006