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