GEORGIA LOCAL GOVERNMENT FINANCES 2007 MUNICIPAL GOVERNMENT FISCAL PLANNING GUIDE Georgia Department of Community Affairs December, 2007 2007 Fiscal Planning Guide GEORGIA LOCAL GOVERNMENT FINANCE 2007 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 2006 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 2007 Municipal Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2006 only. Earlier reports included fiscal years ended in July of one year, through June of the subsequent year. Although these earlier reports included financial data for twelve consecutive months, the use of two different fiscal years TABLE OF CONTENTS Introduction .................................................... 1 Using this Guide.............................................2 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 2007 Fiscal Planning Guide (e.g., 6 months of 2005 and six months of 2006) created communication problems when comparing financial data of one government to that of other governments. The change in the 2007 report is consistent with generally accepted accounting and reporting standards, and should provide for better communications in the future. Using this Guide Comparing Local Finances Municipal government officials should have little difficulty using the data contained in this report. To compare the finances of a particular government with those of a similar size, these steps should be followed: STEP 1. Determine the population group of the government. To do this, use Appendix C, which lists all municipalities alphabetically, along with their 2004 estimated population and the population group to which they belong (A through H). STEP 2. Examine the data tables for the jurisdiction's population group. Each population group has a series of 10 tables. The group's letter designation is listed in the upper right hand corner of the page. STEP 3. Compile the local government's data for comparison with the data of its population group. This may be difficult if audits and other local records are used. Therefore two options are suggested: Best Option: Request a printout of the tables for your jurisdiction so that a direct comparison can be made. For this printout, contact: Department of Community Affairs Research Services (404) 679-4996 2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in FY 2005 and submitted to DCA. Appendix B of this report provides the structure of data categories to be used in compiling the survey data to the form used in the tables. A Word About The Tables Each set of tables is preceded by a brief profile showing the number of municipalities in the group, their population range, and the total population of the group. Table Contents 1 General revenues by source 2 General Operating Expenditures by Category 3 Leading Capital expenditures 4 Debt Issued, Retired, Outstanding at End of Year and Interest Paid on Debt 5 Cash and Investment Assets Held at End of Year 6 Debt Outstanding at End of Year, by Purpose 7 Revenues and Expenditures from Enterprise Funds 8 Personnel Expenditures for Current Operations 9 Revenue Sources in Per Capita Rank Order 10 Expenditures in Per Capita Rank Order Per capita and average amounts, as defined below, are the primary yardsticks used in the tables to compare the finances of jurisdictions of similar size. These numbers are merely ways to compare revenues and expenditures: they are not goals or recommended levels or amounts to achieve. 2 2007 Fiscal Planning Guide Per Capita Amount: Total amount for any item or category divided by the estimated total 2006 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 16 46 40 81 96 91 150 528 Number reporting 7 16 46 40 81 84 81 126 481 Population ranges are based upon estimated amounts for 2006 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. In Group A, the eighth government, the new City of Sandy Springs, was exempt from reporting in 2006 during their transition period. 3 2007 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2006 Estimated Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes T 2007 T 482 All Groups 3,039,495 Average amount ($) Per capita amount ($) 5,288,090 838.58 1,142,713 986,675 156,037 181.21 156.47 24.74 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 1,297,690 871,297 488 424,203 205.36 138.17 0.08 67.13 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 864,949 134,003 238,506 145,731 326,466 20,243 137.16 21.25 37.82 23.11 51.77 3.21 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 368,988 535,731 192,444 0 197,609 148,600 58.51 84.96 30.20 0.00 31.34 23.42 Service Charges and Other Revenues Service charge revenues Other revenues 1,081,147 304,939 787,914 171.45 48.06 123.39 T - 1 2007 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 2007 Average amount ($) Per capita amount ($) 4,279,107 998,122 151,012 63 0 706,925 57,597 63,841 18,816 1,845,094 2,801 1,221,430 279 63,614 557,102 678.58 158.28 23.95 0.01 0.00 112.10 9.13 10.10 2.98 292.59 0.44 193.69 0.04 10.07 88.34 103,831 78 0 0 345 28 103,379 16.47 0.01 0.00 0.00 0.05 0.00 16.39 36,294 5.76 62 0.01 0 0.00 5,860 0.93 27,583 4.37 2,795 0.44 0 0.00 96,724 1,935 1,605 81,473 11,712 15.34 0.31 0.25 12.92 1.86 2007 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 2007 Average amount ($) 461,830 443,960 17,869 Per capita amount ($) 73.24 70.40 2.83 316,140 296,277 19,863 50.13 46.98 3.15 62,977 9.99 262,152 110,541 151,611 41.57 17.53 24.04 143,568 22.77 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 Libraries (Const.) 3 Highways and streets (Const.) 4 Police department (Const.) 5 Drainage (Const.) 6 Legal fees (Const.) 7 General government buildings (Land) 8 Community development (Land) 9 Sheriffs department (Const.) 10 Garbage and trash disposal (Land) 11 Highways and streets (Land) 12 Other expenditures (Const.) 13 Municipal court (Const.) 14 Parks and recreation (Const.) 15 Parks and recreation (Land) 472,373 658,072 4,662,143 515,860 573,761 881,768 762,302 9,275 335,004 492,003 121,014 21,195 207,225 885,502 762,253 530,432 262,545 74.75 104.36 160.94 37.55 35.98 34.58 28.92 28.19 23.19 21.85 20.55 20.44 19.57 17.67 16.74 16.56 15.59 T - 3 2007 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 ($) Per capita amount ($) 16,698,786 6,656,186 6,267,404 765,616 455,132 928.71 112.73 524.16 47.36 32.86 1,209,872 1,099,687 282,502 191,896 622,837 117.95 62.08 36.67 15.66 86.30 15,611,904 67,270,150 8,776,665 1,998,072 1,262,040 1,524.31 2,445.18 1,103.90 154.88 77.46 604,979 687,973 173,338 111,225 31,572 58.73 22.59 20.87 8.67 4.34 T 2007 Number reporting 17 11 84 108 55 221 49 265 198 59 224 49 267 187 45 220 44 245 185 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 ($) 1,605,203 2,645,133 7,692,259 Per capita amount ($) 184.74 136.72 1,193.41 Number reporting 220 75 466 T - 4 2007 Municipal Fiscal Planning Guide T 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 All other 3 Multi-purpose 4 Solid waste system 5 Solid waste system 6 All other 7 Education 8 Highways, streets and drainage 9 Gas utility system 10 Parks and recreation facilities 11 Parks and recreation facilites 12 Water/sewer system G.O. 318,727,151 8 other long-term 74,000,486 23 G.O. 42,997,805 9 G.O. 23,035,000 1 revenue bond 19,045,000 2 revenue bond 17,093,159 24 G.O. 15,005,168 10 G.O. 11,027,660 4 revenue bond 10,529,259 6 revenue bond 9,580,000 5 G.O. 6,544,846 12 revenue bond 5,656,150 212 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 2,222,800 406 1,729,138 50 1,209,084 75 609,637 20 434,197 150 253,973 76 2,440,748 410 1,593,835 51 1,109,620 75 268,636 20 502,898 151 424,528 78 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 957,871 2,496,927 3,444,853 As % of current operations 22.4% 59.0% 80.3% T - 5 2007 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 Airport 4 Local option sales tax 5 Real and personal property taxes 6 Special purpose sales tax 7 Solid waste system 8 Other enterprise funds 9 MARTA sales tax 10 Franchise payments taxes 11 Fines, forfeits and court fees 12 Other local intergovernmental revenues 13 Insurance premiums taxes 14 Garbage and trash collection charges 15 State intergovernmental revenues 16 Federal intergovernmental revenues 17 Business licenses and occupational taxes 18 Other service charges 19 Interest earnings on investments 20 All additional revenues 21 Hotel/motel tax 22 Alcoholic beverage taxes 23 Building permits 24 Receipts from sale of materials 25 Other excise and special use taxes 26 Ambulance charges 27 Motor vehicle taxes 28 Parks and recreation charges 29 Tax collection fees 30 Public utilities taxes 31 Alcoholic beverage taxes 32 Rents and royalties 33 Hospital charges 34 Intangible taxes (regular and recording) 35 Landfill fees 36 Other licenses, permits and fees 37 Parking facilities and meters 38 Fire service subscription fees 39 Fee collections of county officers 40 Cemetery fees 41 Special assessments 42 FIFA, penalties, interest and cost 43 Receipts from sale of real property 44 Mobile home taxes 45 Railroad equipment tax 46 Electric supply system 47 State DHR health grants T - 6 T 2007 Per capita amount ($) 2,919.48 854.67 414.57 334.54 171.13 164.15 124.65 94.40 71.23 56.75 52.07 49.62 49.34 45.16 37.67 32.99 32.99 32.89 30.80 30.42 29.39 27.75 21.85 17.57 16.53 15.90 15.64 14.07 9.53 9.09 8.30 7.87 7.56 5.04 4.84 4.47 4.29 3.46 3.25 3.10 2.65 2.33 2.24 2.02 0.44 0.24 0.00 0.00 Percent of total revenues 100.0% 29.3% 14.2% 11.5% 5.9% 5.6% 4.3% 3.2% 2.4% 1.9% 1.8% 1.7% 1.7% 1.5% 1.3% 1.1% 1.1% 1.1% 1.1% 1.0% 1.0% 1.0% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Sheriff's department 5 Police department 6 Airport 7 Education (general government) 8 Construction (non-utility) 9 Other enterprise funds 10 General administration 11 Solid waste system 12 Fire department 13 Purchase of equipment and land 14 Debt service costs 15 Highways and streets 16 Garbage and trash collection 17 Probate court 18 Parks and recreation 19 Other general expenditures 20 Community development 21 Financial administration 22 General insurance 23 Ambulance service 24 Building inspection and regulation 25 Public welfare and social services 26 Garbage and trash disposal 27 Jail 28 Municipal court 29 General government buildings 30 Libraries 31 Drainage 32 County/municipal hospital 33 Correctional institute 34 Legal fees 35 Tax commissioner 36 Natural resources 37 Parking facilities and meters 38 Public health 39 Superior court 40 Clerk of courts 41 Juvenile and magistrate court 42 Payments to other hospitals 43 State Court 44 State DHR health grants 45 Tax assessor/appraiser T - 7 T 2007 Per capita amount ($) 4,542.81 1,263.88 784.36 454.79 229.29 197.44 147.42 141.05 136.92 115.76 112.51 109.42 104.93 76.87 75.08 71.21 65.40 57.20 51.98 45.56 32.25 28.19 25.51 21.91 21.13 19.60 19.12 18.79 18.31 17.52 12.19 11.49 11.19 9.84 7.23 6.48 5.73 5.25 4.50 3.40 2.09 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 27.8% 17.3% 10.0% 5.0% 4.3% 3.2% 3.1% 3.0% 2.5% 2.5% 2.4% 2.3% 1.7% 1.7% 1.6% 1.4% 1.3% 1.1% 1.0% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide A 2007 Municipal Group Number Reporting = Population Range = 2006 Estimated Population = A 7 50,000 and Above 992,926 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 ($) Per capita amount ($) 117,518,471 828.49 21,794,554 17,705,586 4,088,968 153.65 124.82 28.83 28,404,228 20,505,420 0 7,898,808 200.25 144.56 0.00 55.69 17,393,938 2,374,560 3,591,847 5,100,537 5,929,755 397,239 122.63 16.74 25.32 35.96 41.80 2.80 10,966,428 13,759,197 3,579,241 0 4,720,770 5,459,186 77.31 97.00 25.23 0.00 33.28 38.49 25,200,126 5,586,324 19,613,802 177.66 39.38 138.27 2007 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 2007 Average amount ($) Per capita amount ($) 110,820,237 31,187,690 2,029,261 0 0 25,884,534 1,008,458 2,172,941 92,496 45,601,837 0 27,772,377 0 3,357,133 14,472,327 781.27 219.87 14.31 0.00 0.00 182.48 7.11 15.32 0.65 321.49 0.00 195.79 0.00 23.67 102.03 2,666,128 0 0 0 0 0 2,666,128 18.80 0.00 0.00 0.00 0.00 0.00 18.80 1,149,766 8.11 0 0.00 0 0.00 88,796 0.63 1,060,970 7.48 0 0.00 0 0.00 536,852 3.78 13,626 0.10 82,337 0.58 323,140 2.28 117,750 0.83 2007 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 2007 Average amount ($) 8,141,321 7,352,872 788,449 Per capita amount ($) 57.40 51.84 5.56 8,400,642 8,400,642 0 59.22 59.22 0.00 19,111 0.13 8,813,506 2,964,028 5,849,478 62.13 20.90 41.24 4,303,384 30.34 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 Drainage (Const.) 3 Highways and streets (Land) 4 General government buildings (Land) 5 Community development (Land) 6 General administration (Land) 7 Highways and streets (Const.) 8 Parks and recreation (Land) 9 Other expenditures (Const.) 10 Police department (Land) 11 Parks and recreation (Const.) 12 Fire department (Land) 13 Community development (Const.) 14 Financial administration (Land) 15 Garbage and trash collection (Land) 16 Fire department (Const.) 17 Police department (Const.) 18 General government buildings (Const.) A- 3 12,014,687 24,912,677 43,795,945 3,305,737 3,670,814 2,276,111 2,113,982 3,179,952 2,255,397 2,182,044 2,017,334 970,154 938,150 641,366 686,621 185,148 105,531 110,722 82,415 28,352 84.70 175.63 206.14 40.04 25.46 24.44 22.70 22.06 15.05 14.08 7.18 6.84 6.03 4.52 3.76 1.93 1.67 1.22 0.96 0.36 2007 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 6,608,297 1,000,000 214,703,257 2,485,537 1,875,000 87.72 2.06 781.36 14.27 6.68 10,782,212 3,216,250 3,463,951 1,091,766 5,000,000 71.47 40.21 18.52 7.70 59.17 336,977,421 593,095,171 343,922,622 25,947,480 15,222,500 2,233.80 3,677.59 2,119.16 182.93 54.20 11,458,819 2,598,167 5,715,816 780,407 95,363 75.96 16.11 30.55 5.50 1.13 A 2007 Number reporting 1 1 2 5 2 6 4 4 7 2 6 5 5 7 2 6 5 4 7 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 ($) 36,703,242 5,412,589 245,498,143 A -4 Per capita amount ($) 258.75 38.16 1,730.73 Number reporting 7 7 7 2007 Municipal Fiscal Planning Guide A 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 All other 3 Multi-purpose 4 Multi-purpose 5 Water/sewer system 6 All other 7 Solid waste system 8 Education 9 Solid waste system 10 All purposes 11 Water/sewer system 12 Water/sewer system G.O. 2,543,765,000 1 other long-term 838,085,523 2 G.O. 166,222,500 2 lease pool 49,404,513 3 revenue bond 43,293,500 3 revenue bond 33,560,005 3 revenue bond 33,325,000 1 G.O. 24,340,428 2 G.O. 23,035,000 1 short-term 15,222,500 2 other long-term 14,310,625 3 lease pool 9,838,778 2 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 47,159,908 6 23,535,047 2 9,212,975 2 40,144,588 3 11,062,463 6 3,949,690 7 34,464,723 6 22,458,365 2 8,718,677 2 15,594,165 3 15,518,918 6 5,847,678 7 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 26,821,761 61,870,359 88,692,119 As % of current operations 24.2% 55.8% 80.0% A -5 2007 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Gas supply system 2 Airport 3 Water and sewer system 4 Local option sales tax 5 Special purpose sales tax 6 Real and personal property taxes 7 Solid waste system 8 Other local intergovernmental revenues 9 Insurance premiums taxes 10 Interest earnings on investments 11 Business licenses and occupational taxes 12 Franchise payments taxes 13 Federal intergovernmental revenues 14 All additional revenues 15 Hotel/motel tax 16 Other service charges 17 Other enterprise funds 18 State intergovernmental revenues 19 Fines, forfeits and court fees 20 Building permits 21 Receipts from sale of materials 22 Alcoholic beverage taxes 23 Motor vehicle taxes 24 Other excise and special use taxes 25 Alcoholic beverage taxes 26 Public utilities taxes 27 Rents and royalties 28 Garbage and trash collection charges 29 Intangible taxes (regular and recording) 30 Parks and recreation charges 31 Other licenses, permits and fees 32 Cemetery fees 33 FIFA, penalties, interest and cost 34 Parking facilities and meters 35 Receipts from sale of real property 36 Mobile home taxes 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 2007 Per capita amount ($) 2,391.11 481.25 428.76 367.10 164.78 132.05 124.82 83.29 65.24 49.64 49.45 48.65 41.80 38.49 38.34 35.96 30.90 27.84 27.68 25.54 17.70 16.79 16.74 13.51 11.14 10.02 9.31 8.72 6.97 5.76 3.42 2.85 2.17 1.65 1.38 0.74 0.20 0.18 0.14 0.12 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 20.1% 17.9% 15.4% 6.9% 5.5% 5.2% 3.5% 2.7% 2.1% 2.1% 2.0% 1.7% 1.6% 1.6% 1.5% 1.3% 1.2% 1.2% 1.1% 0.7% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 General administration 6 Construction (non-utility) 7 Airport 8 Solid waste system 9 Debt service costs 10 Fire department 11 Purchase of equipment and land 12 Other general expenditures 13 Parks and recreation 14 Highways and streets 15 General insurance 16 Community development 17 Other enterprise funds 18 Garbage and trash collection 19 Public welfare and social services 20 Jail 21 Building inspection and regulation 22 Municipal court 23 General government buildings 24 Drainage 25 Financial administration 26 Garbage and trash disposal 27 Natural resources 28 Public health 29 Legal fees 30 Education (general government) 31 Parking facilities and meters 32 Ambulance service 33 Clerk of courts 34 Correctional institute 35 County/municipal hospital 36 Juvenile and magistrate court 37 Libraries 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner A -7 A 2007 Per capita amount ($) 3,511.85 1,135.19 455.43 268.28 195.79 182.48 175.63 166.55 116.84 111.05 102.03 84.70 71.94 59.22 51.84 47.54 41.24 41.23 35.82 29.74 25.27 20.90 18.80 16.37 14.35 14.31 13.05 6.56 4.08 3.09 1.52 1.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 32.3% 13.0% 7.6% 5.6% 5.2% 5.0% 4.7% 3.3% 3.2% 2.9% 2.4% 2.0% 1.7% 1.5% 1.4% 1.2% 1.2% 1.0% 0.8% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide B 2007 Municipal Group Number Reporting = Population Range = 2006 Estimated Population = B 16 25,000 - 49,999 541,644 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 ($) Per capita amount ($) 28,634,154 845.84 7,456,646 6,600,779 855,867 220.27 194.99 25.28 6,918,468 4,153,550 0 2,764,918 204.37 122.69 0.00 81.67 4,638,240 711,627 1,470,483 630,428 1,706,453 119,249 137.01 21.02 43.44 18.62 50.41 3.52 1,631,701 2,690,613 668,774 0 1,423,350 638,388 48.20 79.48 19.76 0.00 42.05 17.68 5,298,487 1,363,224 3,935,263 156.52 40.27 116.25 2007 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 2007 Average amount ($) Per capita amount ($) 21,718,304 3,849,439 820,287 0 0 2,437,417 409,272 105,347 77,116 10,023,283 0 6,411,331 0 182,858 3,429,094 641.55 113.71 24.23 0.00 0.00 72.00 12.09 3.11 2.28 296.08 0.00 189.39 0.00 5.40 101.29 615,871 0 0 0 0 0 615,871 18.19 0.00 0.00 0.00 0.00 0.00 18.19 209,624 6.19 0 0.00 0 0.00 18,211 0.54 177,964 5.26 13,449 0.40 0 0.00 468,312 558 0 460,353 7,401 13.83 0.02 0.00 13.60 0.22 2007 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 2007 Average amount ($) 2,460,954 2,422,687 38,267 Per capita amount ($) 72.70 71.57 1.13 2,069,018 1,937,602 131,417 61.12 57.24 3.88 0 0.00 1,012,296 608,887 403,409 29.90 17.99 11.92 1,009,506 29.82 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Police department (Const.) 2 Highways and streets (Const.) 3 General government buildings (Land) 4 Other expenditures (Const.) 5 General government buildings (Const.) 6 Parks and recreation (Const.) 7 Drainage (Const.) 8 Libraries (Const.) 9 Municipal court (Const.) 10 General administration (Const.) 11 Parks and recreation (Land) 12 Highways and streets (Land) 13 Fire department (Land) 14 Public welfare and social services (Land) 15 Police department (Land) 16 Garbage and trash collection (Land) 17 Financial administration (Land) 18 Community development (Land) B- 3 2,340,340 3,342,524 1,910,229 1,499,121 1,146,112 1,225,982 787,467 769,922 666,106 642,961 762,253 441,123 441,662 410,255 399,895 295,705 292,730 336,121 264,663 290,558 69.13 98.74 59.42 45.86 34.38 33.92 23.40 23.36 18.91 18.40 16.74 13.90 12.80 12.13 11.23 8.87 8.65 7.93 7.78 7.51 2007 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 ($) Per capita amount ($) 51,382,500 16,124,050 13,433,932 6,785,741 5,800,000 1,360.33 459.20 354.10 205.80 160.48 6,356,157 3,071,703 2,551,525 707,889 5,800,000 174.77 89.02 76.80 20.76 160.48 47,722,285 18,949,728 18,374,437 6,380,117 105,000 1,312.19 549.16 553.05 187.09 3.00 2,057,893 1,153,780 362,180 894,352 131,724 56.58 33.44 10.90 25.64 3.64 B 2007 Number reporting 2 3 3 7 1 11 9 8 12 1 11 9 8 12 1 11 9 8 11 1 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 877,000 4,933,761 32,770,943 B -4 Per capita amount ($) 25.91 145.74 968.04 Number reporting 16 16 16 2007 Municipal Fiscal Planning Guide B 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Gas utility system 3 Water/sewer system 4 Highways, streets and drainage 5 Multi-purpose 6 Parks and recreation facilities 7 Education 8 Parks and recreation facilites 9 All other 10 Water/sewer system 11 Law enforcement and corrections 12 Solid waste system revenue bond 44,533,879 10 revenue bond 26,060,000 1 other long-term 21,495,272 6 G.O. 15,582,819 2 G.O. 13,844,808 3 revenue bond 13,762,500 2 G.O. 12,305,410 2 G.O. 11,741,122 4 revenue bond 10,628,175 2 lease pool 9,137,857 4 G.O. 6,063,228 1 revenue bond 4,765,000 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 12,383,021 12 11,011,272 4 7,386,593 4 242,733 2 2,438,120 11 1,972,945 7 21,201,045 12 11,062,641 4 6,921,005 4 296,290 2 2,511,523 11 3,322,885 8 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 5,480,347 13,839,320 19,302,275 As % of current operations 25.2% 64.2% 83.3% B -5 2007 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 Fines, forfeits and court fees 9 Airport 10 Garbage and trash collection charges 11 Franchise payments taxes 12 Other local intergovernmental revenues 13 Insurance premiums taxes 14 Other service charges 15 Business licenses and occupational taxes 16 Interest earnings on investments 17 All additional revenues 18 Federal intergovernmental revenues 19 Hotel/motel tax 20 Alcoholic beverage taxes 21 State intergovernmental revenues 22 Other excise and special use taxes 23 Motor vehicle taxes 24 Building permits 25 Parks and recreation charges 26 Fire service subscription fees 27 Ambulance charges 28 Alcoholic beverage taxes 29 Tax collection fees 30 Rents and royalties 31 Intangible taxes (regular and recording) 32 Receipts from sale of materials 33 Other licenses, permits and fees 34 Public utilities taxes 35 Cemetery fees 36 Receipts from sale of real property 37 FIFA, penalties, interest and cost 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 2007 Per capita amount ($) 2,780.91 962.37 475.80 205.47 174.06 126.08 122.50 98.29 58.83 53.32 51.55 50.41 49.59 43.44 25.58 24.42 23.89 23.88 22.25 21.45 21.02 19.76 16.79 15.38 14.25 12.91 9.55 7.43 7.18 6.54 6.22 6.12 5.96 5.29 4.91 3.03 2.43 2.10 0.48 0.24 0.16 0.03 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 34.6% 17.1% 7.4% 6.3% 4.5% 4.4% 3.5% 2.1% 1.9% 1.9% 1.8% 1.8% 1.6% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Other enterprise funds 6 Fire department 7 Construction (non-utility) 8 Solid waste system 9 Debt service costs 10 General administration 11 Highways and streets 12 Purchase of equipment and land 13 Garbage and trash collection 14 Airport 15 Parks and recreation 16 Other general expenditures 17 Public welfare and social services 18 Financial administration 19 Building inspection and regulation 20 Community development 21 General government buildings 22 Municipal court 23 Libraries 24 Jail 25 General insurance 26 Legal fees 27 Ambulance service 28 Garbage and trash disposal 29 Drainage 30 Public health 31 Parking facilities and meters 32 Clerk of courts 33 Correctional institute 34 County/municipal hospital 35 Education (general government) 36 Juvenile and magistrate court 37 Natural resources 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner B -7 B 2007 Per capita amount ($) 4,412.98 1,259.48 901.71 814.61 189.39 175.63 128.45 118.63 101.25 84.72 72.00 71.57 69.13 67.37 65.08 60.46 39.74 30.33 26.99 20.31 18.68 18.53 18.19 14.38 12.03 8.99 7.59 6.16 4.58 4.21 2.53 0.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 28.5% 20.4% 18.5% 4.3% 4.0% 2.9% 2.7% 2.3% 1.9% 1.6% 1.6% 1.6% 1.5% 1.5% 1.4% 0.9% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide C 2007 Municipal Group Number Reporting = Population Range = 2006 Estimated Population = C 46 10,000 - 24,999 701,378 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 ($) Per capita amount ($) 13,508,972 885.99 3,355,758 2,943,505 412,254 220.09 193.05 27.04 2,792,462 1,868,479 0 923,983 183.14 122.54 0.00 60.60 2,369,005 367,552 644,210 320,842 936,015 100,385 155.37 24.11 42.25 21.04 61.39 6.58 962,140 982,635 363,220 0 476,547 142,868 63.10 64.45 23.82 0.00 31.25 9.37 3,046,971 1,041,822 2,005,149 199.84 68.33 131.51 2007 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 2007 Average amount ($) Per capita amount ($) 10,155,908 1,925,881 518,926 0 0 1,027,306 194,669 113,020 74,418 4,626,506 0 3,117,648 2,646 36,549 1,470,457 666.08 126.31 34.03 0.00 0.00 67.38 12.77 7.25 4.88 303.43 0.00 204.47 0.17 2.34 96.44 299,512 0 0 0 0 0 299,512 19.64 0.00 0.00 0.00 0.00 0.00 19.64 52,455 3.44 0 0.00 0 0.00 14,953 0.98 18,017 1.18 19,485 1.28 0 0.00 241,132 8,047 2,145 211,302 19,638 15.81 0.53 0.14 13.86 1.29 2007 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 2007 Average amount ($) 1,159,631 1,124,806 34,826 Per capita amount ($) 76.05 73.77 2.28 739,803 671,105 68,697 48.52 44.01 4.51 626,193 41.07 608,896 310,850 298,046 39.93 20.39 19.55 270,214 17.72 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Other expenditures (Const.) 2 Libraries (Const.) 3 Parks and recreation (Const.) 4 Highways and streets (Const.) 5 General administration (Const.) 6 Other expenditures (Land) 7 Community development (Land) 8 Drainage (Land) 9 Parks and recreation (Land) 10 Police department (Land) 11 Fire department (Land) 12 Fire department (Const.) 13 General administration (Land) 14 General government buildings (Land) 15 Highways and streets (Land) 16 General government buildings (Const.) 17 Community development (Const.) 18 Garbage and trash collection (Land) C- 3 1,151,629 1,002,533 1,232,549 723,920 720,411 746,733 631,966 443,174 361,021 327,620 307,540 310,981 203,478 210,788 175,956 164,615 150,621 159,272 140,619 103,795 75.53 65.75 87.74 50.53 49.22 48.49 48.30 27.46 25.14 24.55 20.79 20.47 12.66 12.15 11.72 10.47 10.09 9.78 9.15 8.20 2007 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 ($) Per capita amount ($) 16,412,633 7,045,000 1,154,591 480,623 368,493 979.95 439.48 79.46 30.21 21.55 3,191,734 944,649 366,722 332,115 1,602,068 203.73 63.45 24.17 20.71 96.43 16,299,474 9,493,251 5,393,478 1,830,825 6,124,898 1,034.33 628.20 356.21 114.01 358.17 741,810 407,492 188,270 84,809 198,472 47.60 26.91 12.43 5.15 11.95 C 2007 Number reporting 8 3 11 23 3 33 12 33 34 6 34 11 34 35 3 33 11 34 34 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 ($) 757,081 1,197,940 13,963,608 C -4 Per capita amount ($) 49.65 78.57 915.81 Number reporting 46 46 46 2007 Municipal Fiscal Planning Guide C 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 All other 2 Highways, streets and drainage 3 Education 4 Water/sewer system 5 Multi-purpose 6 Parks and recreation facilites 7 All purposes 8 Water/sewer system 9 Law enforcement and corrections 10 Public buildings 11 Multi-purpose 12 Public buildings revenue bond 20,263,740 13 G.O. 12,575,000 1 G.O. 12,527,500 4 revenue bond 10,238,273 28 other long-term 8,066,943 1 G.O. 7,566,200 3 short-term 6,124,898 3 other long-term 5,334,884 29 G.O. 4,110,000 1 G.O. 3,680,000 2 G.O. 3,225,000 3 lease pool 3,071,257 6 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 5,280,437 36 6,305,047 12 4,130,964 15 157,265 7 1,420,359 35 1,044,832 21 5,097,008 36 5,499,671 12 3,831,456 15 224,844 7 1,437,826 35 2,038,113 21 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 2,324,743 6,231,156 8,555,899 As % of current operations 22.9% 61.4% 84.2% C -5 2007 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Other enterprise funds 6 Solid waste system 7 Special purpose sales tax 8 Garbage and trash collection charges 9 Airport 10 Fines, forfeits and court fees 11 Franchise payments taxes 12 Other service charges 13 Other local intergovernmental revenues 14 Insurance premiums taxes 15 Landfill fees 16 Business licenses and occupational taxes 17 All additional revenues 18 Other excise and special use taxes 19 State intergovernmental revenues 20 Alcoholic beverage taxes 21 Interest earnings on investments 22 Hotel/motel tax 23 Receipts from sale of materials 24 Building permits 25 Special assessments 26 Motor vehicle taxes 27 Ambulance charges 28 Parks and recreation charges 29 Federal intergovernmental revenues 30 Rents and royalties 31 Alcoholic beverage taxes 32 Parking facilities and meters 33 Public utilities taxes 34 Intangible taxes (regular and recording) 35 Other licenses, permits and fees 36 Fee collections of county officers 37 FIFA, penalties, interest and cost 38 Receipts from sale of real property 39 Cemetery fees 40 Fire service subscription fees 41 Tax collection fees 42 Mobile home taxes 43 Railroad equipment tax 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants C -6 C 2007 Per capita amount ($) 2,890.22 881.13 446.02 193.05 180.78 145.18 117.64 115.99 86.68 66.76 63.31 61.39 43.71 43.56 42.25 41.65 33.61 29.24 28.25 24.69 24.47 22.76 22.41 21.76 20.93 18.27 16.87 16.25 16.22 14.93 7.89 7.22 6.77 5.99 4.36 3.88 3.84 3.13 2.98 2.61 0.75 0.36 0.36 0.34 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 30.5% 15.4% 6.7% 6.3% 5.0% 4.1% 4.0% 3.0% 2.3% 2.2% 2.1% 1.5% 1.5% 1.5% 1.4% 1.2% 1.0% 1.0% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Education (general government) 5 Other enterprise funds 6 Police department 7 Fire department 8 Solid waste system 9 Garbage and trash collection 10 Airport 11 Construction (non-utility) 12 Highways and streets 13 Purchase of equipment and land 14 General administration 15 Debt service costs 16 Parks and recreation 17 Ambulance service 18 Financial administration 19 Other general expenditures 20 Community development 21 Building inspection and regulation 22 Municipal court 23 General government buildings 24 General insurance 25 Garbage and trash disposal 26 Libraries 27 Drainage 28 Correctional institute 29 Parking facilities and meters 30 Jail 31 Legal fees 32 Public welfare and social services 33 Public health 34 Natural resources 35 Clerk of courts 36 County/municipal hospital 37 Juvenile and magistrate court 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner C -7 C 2007 Per capita amount ($) 4,675.74 1,346.83 817.24 430.53 421.19 284.09 204.47 131.56 119.08 103.09 95.44 91.92 75.63 75.53 67.38 56.23 47.79 40.59 39.76 36.46 24.81 22.77 20.26 19.79 17.56 14.68 11.34 11.32 11.02 10.37 7.36 7.10 5.67 4.27 2.61 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% 28.8% 17.5% 9.2% 9.0% 6.1% 4.4% 2.8% 2.5% 2.2% 2.0% 2.0% 1.6% 1.6% 1.4% 1.2% 1.0% 0.9% 0.9% 0.8% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide D 2007 Municipal Group Number Reporting = Population Range = 2006 Estimated Population = D 40 5,000 - 9,999 290,216 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 ($) Per capita amount ($) 5,992,126 825.88 1,540,327 1,400,380 139,947 212.30 193.01 19.29 1,645,753 1,100,110 0 545,643 226.83 151.63 0.00 75.21 1,000,733 157,957 321,718 78,631 437,660 4,767 137.93 21.77 44.34 10.84 60.32 0.66 327,738 443,698 198,718 0 169,465 75,515 45.17 61.15 27.39 0.00 23.36 10.41 1,033,877 317,392 716,485 142.50 43.75 98.75 2007 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 2007 Average amount ($) Per capita amount ($) 4,426,363 856,978 238,350 0 0 478,518 51,419 62,872 25,820 2,071,946 33,752 1,418,359 0 21,277 598,558 610.08 118.12 32.85 0.00 0.00 65.95 7.09 8.67 3.56 285.57 4.65 195.49 0.00 2.93 82.50 67,627 9.32 848 0.12 0 0.00 0 0.00 0 0.00 150 0.02 66,628 9.18 27,866 3.84 0 0.00 0 0.00 15,114 2.08 12,753 1.76 0 0.00 0 0.00 186,873 0 0 162,186 24,687 25.76 0.00 0.00 22.35 3.40 2007 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 2007 Average amount ($) 639,396 624,481 14,914 Per capita amount ($) 88.13 86.07 2.06 382,467 330,100 52,367 52.71 45.50 7.22 2,956 0.41 220,915 106,644 114,271 30.45 14.70 15.75 89,748 12.37 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Community development (Land) 3 Highways and streets (Land) 4 General administration (Const.) 5 General government buildings (Const.) 6 Libraries (Land) 7 Parks and recreation (Const.) 8 Sheriffs department (Const.) 9 Parks and recreation (Land) 10 Community development (Const.) 11 General administration (Land) 12 Fire department (Land) 13 Drainage (Land) 14 Police department (Land) 15 Other expenditures (Const.) 16 Financial administration (Const.) 17 Police department (Const.) 18 Garbage and trash collection (Land) D- 3 525,558 253,629 395,255 288,027 263,056 161,818 167,726 137,906 156,045 121,014 134,539 142,177 117,411 112,152 136,795 87,293 72,062 47,302 75,189 46,140 72.44 34.96 55.53 39.59 36.20 24.74 22.50 22.31 22.14 20.55 18.51 18.36 15.97 15.77 14.43 12.00 8.98 8.78 7.85 6.26 2007 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 12,770,000 1,573,452 985,176 291,468 957,287 2,097.57 255.93 150.68 41.72 143.02 273,572 208,952 572,071 137,717 951,109 36.86 26.27 77.38 19.21 143.84 5,749,016 9,988,956 3,693,869 817,567 434,282 774.55 1,331.59 502.34 114.89 70.67 251,370 498,306 139,005 37,551 19,039 33.87 66.43 19.01 5.28 2.91 D 2007 Number reporting 1 1 10 20 8 24 3 27 33 7 24 4 28 31 6 24 4 26 31 8 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 235,230 313,573 6,985,050 D -4 Per capita amount ($) 32.42 43.22 962.74 Number reporting 40 40 40 2007 Municipal Fiscal Planning Guide D 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Education 2 Gas utility system 3 All other 4 Water/sewer system 5 Water/sewer system 6 All other 7 Multi-purpose 8 Parks and recreation facilites 9 Fire protection 10 All other 11 Electric utility system 12 Public buildings G.O. 25,550,000 1 revenue bond 24,438,750 1 revenue bond 5,615,000 3 revenue bond 4,178,929 23 other long-term 3,666,505 27 G.O. 3,380,000 1 G.O. 3,325,823 1 G.O. 2,950,000 2 G.O. 1,800,000 1 lease pool 1,095,982 12 revenue bond 577,257 1 lease pool 525,395 7 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 2,618,471 36 3,072,472 13 2,077,105 13 22,389 5 399,745 25 282,715 12 2,921,801 36 2,698,031 13 2,016,228 13 40,629 5 387,552 25 294,663 13 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 863,580 2,787,685 3,651,265 As % of current operations 19.5% 63.0% 82.5% D -5 2007 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Other enterprise funds 6 Special purpose sales tax 7 Solid waste system 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Fines, forfeits and court fees 11 Insurance premiums taxes 12 Ambulance charges 13 Other local intergovernmental revenues 14 State intergovernmental revenues 15 Airport 16 Federal intergovernmental revenues 17 Landfill fees 18 Alcoholic beverage taxes 19 Business licenses and occupational taxes 20 All additional revenues 21 Parks and recreation charges 22 Tax collection fees 23 Building permits 24 Interest earnings on investments 25 Public utilities taxes 26 Hotel/motel tax 27 Fire service subscription fees 28 Motor vehicle taxes 29 Other licenses, permits and fees 30 Other service charges 31 Rents and royalties 32 Other excise and special use taxes 33 Intangible taxes (regular and recording) 34 Alcoholic beverage taxes 35 Receipts from sale of real property 36 Cemetery fees 37 FIFA, penalties, interest and cost 38 Parking facilities and meters 39 Receipts from sale of materials 40 Mobile home taxes 41 Special assessments 42 Railroad equipment tax 43 Fee collections of county officers 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants D -6 D 2007 Per capita amount ($) 2,665.77 915.90 396.66 214.45 171.63 129.02 108.39 87.92 75.31 62.45 54.33 44.34 37.90 33.66 30.82 24.14 23.51 22.94 22.52 21.81 21.68 20.09 19.06 17.56 17.08 14.35 14.06 11.39 10.92 7.43 6.71 4.96 3.92 3.83 3.67 2.72 2.53 2.06 1.93 0.91 0.71 0.23 0.21 0.04 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 34.4% 14.9% 8.0% 6.4% 4.8% 4.1% 3.3% 2.8% 2.3% 2.0% 1.7% 1.4% 1.3% 1.2% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Sheriff's department 5 Police department 6 Other enterprise funds 7 Fire department 8 Highways and streets 9 Solid waste system 10 Purchase of equipment and land 11 General administration 12 Garbage and trash collection 13 Construction (non-utility) 14 Parks and recreation 15 Debt service costs 16 Airport 17 Financial administration 18 Community development 19 Garbage and trash disposal 20 Building inspection and regulation 21 Other general expenditures 22 General insurance 23 Libraries 24 General government buildings 25 Municipal court 26 Drainage 27 Jail 28 Legal fees 29 Public health 30 Public welfare and social services 31 Education (general government) 32 Superior court 33 Clerk of courts 34 Ambulance service 35 Correctional institute 36 County/municipal hospital 37 Juvenile and magistrate court 38 Natural resources 39 Parking facilities and meters 40 Payments to other hospitals 41 Probate court 42 State Court 43 State DHR health grants 44 Tax assessor/appraiser 45 Tax commissioner D -7 D 2007 Per capita amount ($) 3,967.31 1,160.72 889.06 442.61 229.29 199.54 126.51 98.09 86.07 85.24 74.97 67.55 63.25 57.57 51.88 44.64 43.80 43.07 27.99 26.06 20.92 20.08 19.39 14.09 13.83 12.98 9.74 8.97 8.28 5.88 5.44 5.25 3.46 1.11 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 29.3% 22.4% 11.2% 5.8% 5.0% 3.2% 2.5% 2.2% 2.1% 1.9% 1.7% 1.6% 1.5% 1.3% 1.1% 1.1% 1.1% 0.7% 0.7% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide E 2007 Municipal Group Number Reporting = Population Range = 2006 Estimated Population = E 81 2,500 - 4,999 288,071 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 ($) Per capita amount ($) 2,817,349 792.18 463,376 404,874 58,502 130.29 113.84 16.45 818,799 540,528 1,938 276,333 230.23 151.99 0.54 77.70 510,658 92,546 160,858 58,961 195,734 2,559 143.59 26.02 45.23 16.58 55.04 0.72 141,286 296,821 135,387 0 90,994 72,111 39.73 83.46 37.60 0.00 25.59 20.28 586,410 189,213 402,162 164.89 53.20 111.68 2007 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 2007 Average amount ($) Per capita amount ($) 2,226,812 489,135 98,771 364 0 311,288 20,979 38,326 19,408 931,683 0 709,350 157 17,991 204,185 626.14 137.54 27.77 0.10 0.00 87.53 5.90 10.78 5.46 261.97 0.00 199.46 0.04 5.06 57.41 42,425 0 0 0 2,054 0 40,370 11.93 0.00 0.00 0.00 0.58 0.00 11.35 20,941 5.89 370 0.10 0 0.00 5,962 1.68 11,740 3.30 2,868 0.81 0 0.00 114,889 5,657 933 83,457 24,843 32.30 1.59 0.26 23.47 6.99 2007 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 2007 Average amount ($) 348,435 347,563 872 Per capita amount ($) 97.97 97.73 0.25 87,597 70,224 17,372 24.63 19.75 4.88 1,189 0.33 112,133 41,709 70,424 31.53 11.73 19.80 78,384 22.04 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Police department (Const.) 2 Drainage (Const.) 3 Libraries (Const.) 4 Community development (Const.) 5 Highways and streets (Const.) 6 Other expenditures (Const.) 7 Parks and recreation (Const.) 8 Drainage (Land) 9 General government buildings (Const.) 10 General government buildings (Land) 11 Other expenditures (Land) 12 Public welfare and social services (Const.) 13 Fire department (Land) 14 Garbage and trash collection (Land) 15 Highways and streets (Land) 16 Parks and recreation (Land) 17 Police department (Land) 18 Building inspection and regulation (Const.) E- 3 214,473 251,350 978,642 397,058 244,250 351,967 286,812 209,442 143,406 188,283 145,968 130,312 90,446 76,176 75,830 74,800 70,448 68,803 65,797 45,889 60.31 70.67 295.26 118.99 95.97 95.14 80.70 62.95 51.02 48.91 39.04 32.33 24.88 23.66 21.32 20.67 19.31 19.04 18.55 15.60 2007 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 ($) Per capita amount ($) 9,861,667 0 939,506 153,184 311,595 2,353.62 0.00 276.10 42.35 93.54 391,794 154,708 138,298 97,264 129,812 107.58 49.26 39.64 27.32 40.90 3,619,684 1,054,251 1,999,839 457,404 290,893 997.47 335.70 569.80 129.35 91.84 152,936 45,698 77,428 23,813 5,445 42.14 14.08 22.10 6.84 1.76 E 2007 Number reporting 3 0 22 28 7 46 6 56 47 12 49 6 56 46 7 47 5 55 42 10 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 ($) 338,571 148,900 3,242,731 E -4 Per capita amount ($) 95.20 41.87 911.79 Number reporting 81 81 81 2007 Municipal Fiscal Planning Guide E 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Parks and recreation facilities 2 All other 3 Water/sewer system 4 Water/sewer system 5 Gas utility system 6 All other 7 Public buildings 8 Education 9 All other 10 Parks and recreation facilites 11 Highways, streets and drainage 12 Multi-purpose revenue bond 7,130,000 1 revenue bond 5,475,880 1 revenue bond 3,324,768 49 other long-term 2,220,215 45 revenue bond 1,845,000 1 other long-term 1,382,536 3 G.O. 1,381,495 3 G.O. 1,100,000 1 lease pool 895,989 14 G.O. 815,000 1 other long-term 597,417 2 other long-term 400,739 7 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 1,501,497 75 1,018,749 13 1,321,748 30 2,780 2 132,935 35 48,349 11 1,749,942 75 941,725 13 1,068,748 30 10,472 2 136,218 34 74,540 12 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 390,136 1,303,218 1,693,354 As % of current operations 17.5% 58.5% 76.0% E -5 2007 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 Special purpose sales tax 6 Real and personal property taxes 7 Other enterprise funds 8 Solid waste system 9 Fines, forfeits and court fees 10 Garbage and trash collection charges 11 Franchise payments taxes 12 Federal intergovernmental revenues 13 Insurance premiums taxes 14 MARTA sales tax 15 Landfill fees 16 State intergovernmental revenues 17 Other local intergovernmental revenues 18 Airport 19 Hotel/motel tax 20 Other service charges 21 Alcoholic beverage taxes 22 Ambulance charges 23 All additional revenues 24 Interest earnings on investments 25 Building permits 26 Special assessments 27 Business licenses and occupational taxes 28 Fire service subscription fees 29 Public utilities taxes 30 Motor vehicle taxes 31 Parks and recreation charges 32 Receipts from sale of materials 33 Other licenses, permits and fees 34 Other excise and special use taxes 35 Alcoholic beverage taxes 36 Rents and royalties 37 Receipts from sale of real property 38 Cemetery fees 39 Intangible taxes (regular and recording) 40 FIFA, penalties, interest and cost 41 Mobile home taxes 42 Railroad equipment tax 43 Electric supply system 44 Fee collections of county officers 45 Hospital charges 46 State DHR health grants 47 Tax collection fees E -6 E 2007 Per capita amount ($) 3,046.12 983.57 454.87 216.46 163.31 143.12 131.88 96.01 80.41 63.13 57.04 55.04 48.14 46.03 44.56 43.30 43.16 41.53 33.84 31.11 27.69 26.58 23.83 21.03 20.63 18.15 16.79 16.30 15.00 12.51 11.00 10.85 10.79 7.17 6.75 6.28 5.90 3.67 3.38 2.36 1.86 0.83 0.27 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 32.3% 14.9% 7.1% 5.4% 4.7% 4.3% 3.2% 2.6% 2.1% 1.9% 1.8% 1.6% 1.5% 1.5% 1.4% 1.4% 1.4% 1.1% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Construction (non-utility) 6 Other enterprise funds 7 Airport 8 Highways and streets 9 General administration 10 Solid waste system 11 Fire department 12 Ambulance service 13 Purchase of equipment and land 14 Garbage and trash collection 15 Probate court 16 Other general expenditures 17 Financial administration 18 Debt service costs 19 Parking facilities and meters 20 Community development 21 Garbage and trash disposal 22 Parks and recreation 23 Building inspection and regulation 24 General insurance 25 Municipal court 26 Jail 27 Public welfare and social services 28 General government buildings 29 County/municipal hospital 30 Libraries 31 Natural resources 32 Legal fees 33 Tax commissioner 34 Public health 35 Drainage 36 Correctional institute 37 Education (general government) 38 Clerk of courts 39 Juvenile and magistrate court 40 Payments to other hospitals 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser E -7 E 2007 Per capita amount ($) 4,557.96 1,579.00 795.30 530.14 209.33 153.11 136.39 127.50 97.73 87.53 84.59 72.84 66.82 64.20 63.44 57.20 50.41 46.09 44.08 37.29 34.90 28.33 26.45 20.63 19.67 15.66 14.85 13.02 12.72 11.19 9.82 9.82 8.95 8.47 6.70 5.46 4.87 3.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 34.6% 17.4% 11.6% 4.6% 3.4% 3.0% 2.8% 2.1% 1.9% 1.9% 1.6% 1.5% 1.4% 1.4% 1.3% 1.1% 1.0% 1.0% 0.8% 0.8% 0.6% 0.6% 0.5% 0.4% 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% 2007 Municipal Fiscal Planning Guide F 2007 Municipal Group Number Reporting = Population Range = 2006 Estimated Population = F 84 1,000 - 2,499 134,176 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 ($) Per capita amount ($) 1,242,938 778.13 210,625 181,761 28,865 131.86 113.79 18.07 378,885 257,669 0 121,216 237.20 161.31 0.00 75.89 214,293 42,486 75,536 9,855 86,199 216 134.16 26.60 47.29 6.17 53.96 0.14 46,128 150,599 109,374 0 26,865 15,662 28.88 94.28 67.66 0.00 16.82 9.80 242,408 79,127 166,201 151.76 48.95 102.81 2007 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 2007 Average amount ($) Per capita amount ($) 866,240 247,683 29,366 0 0 183,438 10,245 17,969 6,663 323,131 0 287,020 0 2,008 34,103 542.30 155.06 18.38 0.00 0.00 114.84 6.41 11.25 4.17 202.29 0.00 179.69 0.00 1.26 21.35 10,047 6.29 43 0.03 0 0.00 0 0.00 0 0.00 0 0.00 10,004 6.26 9,484 5.94 0 0.00 0 0.00 1,135 0.71 8,349 5.23 0 0.00 0 0.00 59,066 0 271 52,358 6,436 36.98 0.00 0.17 32.78 4.03 2007 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 2007 Average amount ($) 152,225 151,069 1,157 Per capita amount ($) 95.30 94.58 0.72 32,273 25,004 7,269 20.20 15.65 4.55 12,922 8.09 16,223 6,265 9,957 10.16 3.92 6.23 3,186 1.99 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Community development (Land) 2 General administration (Const.) 3 Police department (Const.) 4 Community development (Const.) 5 Drainage (Const.) 6 Highways and streets (Const.) 7 General government buildings (Const.) 8 Other expenditures (Land) 9 General government buildings (Land) 10 Fire department (Land) 11 General administration (Land) 12 Other expenditures (Const.) 13 Fire department (Const.) 14 Police department (Land) 15 Garbage and trash disposal (Land) 16 Highways and streets (Land) 17 Public welfare and social services (Land) 18 Parks and recreation (Const.) F- 3 103,091 79,638 425,484 493,996 390,904 215,354 112,902 108,068 80,626 78,537 71,988 52,145 47,327 73,666 51,440 35,048 21,195 22,536 20,088 11,369 64.54 49.86 294.29 269.72 227.01 132.47 99.21 73.00 59.99 47.01 45.90 32.53 30.25 30.08 28.60 21.89 20.44 14.42 10.51 8.09 2007 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 ($) Per capita amount ($) 405,000 124,445 512,738 66,237 142,929 248.77 51.23 293.90 40.04 89.17 46,741 44,623 57,046 29,397 107,463 30.35 23.61 35.08 18.23 67.83 1,283,200 933,678 1,027,391 94,756 155,039 833.99 494.05 635.45 60.55 102.04 62,676 43,025 33,651 3,889 4,285 40.70 21.35 20.61 2.36 2.85 F 2007 Number reporting 1 1 18 20 15 45 6 55 34 17 44 6 53 32 11 45 4 54 31 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 ($) 85,841 15,494 1,050,698 F -4 Per capita amount ($) 53.74 9.70 657.78 Number reporting 84 84 84 2007 Municipal Fiscal Planning Guide F 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 All other 2 Water/sewer system 3 Water/sewer system 4 Parks and recreation facilites 5 Water/sewer system 6 All other 7 All purposes 8 Fire protection 9 Fire protection 10 Solid waste system 11 Parks and recreation facilities 12 Multi-purpose revenue bond 2,499,746 1 revenue bond 1,226,388 44 G.O. 1,115,304 3 G.O. 1,080,034 2 other long-term 1,007,378 47 other long-term 738,911 5 short-term 155,039 11 lease pool 137,989 10 G.O. 96,087 1 other long-term 84,411 2 other long-term 59,999 2 lease pool 46,054 6 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 624,289 74 46,225 2 305,184 9 0 0 22,738 16 11,516 10 765,692 74 52,207 2 299,247 9 0 0 25,575 16 16,236 9 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 116,465 461,118 577,583 As % of current operations 13.4% 53.2% 66.7% F -5 2007 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Local option sales tax 4 Real and personal property taxes 5 Special purpose sales tax 6 State intergovernmental revenues 7 Solid waste system 8 Receipts from sale of materials 9 Garbage and trash collection charges 10 Fines, forfeits and court fees 11 Other enterprise funds 12 Franchise payments taxes 13 Insurance premiums taxes 14 Landfill fees 15 Federal intergovernmental revenues 16 Other local intergovernmental revenues 17 Alcoholic beverage taxes 18 Hotel/motel tax 19 All additional revenues 20 Fire service subscription fees 21 Business licenses and occupational taxes 22 Interest earnings on investments 23 Public utilities taxes 24 Motor vehicle taxes 25 Parks and recreation charges 26 Rents and royalties 27 Building permits 28 Alcoholic beverage taxes 29 Other excise and special use taxes 30 FIFA, penalties, interest and cost 31 Ambulance charges 32 Hospital charges 33 Other service charges 34 Receipts from sale of real property 35 Intangible taxes (regular and recording) 36 Cemetery fees 37 Other licenses, permits and fees 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 2007 Per capita amount ($) 3,464.63 1,717.96 441.93 174.54 134.85 107.25 91.86 70.46 66.40 65.44 64.95 56.37 55.53 47.91 47.62 40.43 37.05 32.14 31.07 23.60 21.38 18.30 13.79 13.11 12.32 11.12 10.84 9.61 8.21 5.30 5.05 5.04 5.04 4.18 3.24 3.02 2.36 2.20 1.62 0.78 0.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 49.6% 12.8% 5.0% 3.9% 3.1% 2.7% 2.0% 1.9% 1.9% 1.9% 1.6% 1.6% 1.4% 1.4% 1.2% 1.1% 0.9% 0.9% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Gas supply system 2 Electric supply system 3 Water and sewer system 4 Education (general government) 5 Police department 6 Construction (non-utility) 7 General administration 8 Highways and streets 9 Other enterprise funds 10 Solid waste system 11 Purchase of equipment and land 12 Garbage and trash collection 13 Public welfare and social services 14 Financial administration 15 Debt service costs 16 Drainage 17 Fire department 18 Parks and recreation 19 General insurance 20 Garbage and trash disposal 21 Community development 22 General government buildings 23 Natural resources 24 Building inspection and regulation 25 Municipal court 26 Libraries 27 Legal fees 28 Other general expenditures 29 Public health 30 Jail 31 Superior court 32 Airport 33 Ambulance service 34 Clerk of courts 35 Correctional institute 36 County/municipal hospital 37 Juvenile and magistrate court 38 Parking facilities and meters 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Tax assessor/appraiser 45 Tax commissioner F -7 F 2007 Per capita amount ($) 4,762.81 1,684.54 1,045.64 542.03 247.31 190.89 159.45 116.34 97.63 85.12 79.25 77.71 56.30 39.24 38.06 37.26 30.29 30.27 26.78 24.03 23.56 23.00 22.60 14.26 13.49 13.33 11.93 9.55 8.32 6.19 5.59 2.89 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% 35.4% 22.0% 11.4% 5.2% 4.0% 3.3% 2.4% 2.0% 1.8% 1.7% 1.6% 1.2% 0.8% 0.8% 0.8% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide G 2007 Municipal Group Number Reporting = Population Range = 2006 Estimated Population = G 81 500 - 999 57,009 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 ($) Per capita amount ($) 656,380 932.60 65,517 56,132 9,385 93.09 79.75 13.33 203,407 129,136 966 72,346 285.44 183.48 1.37 101.52 105,347 19,867 33,842 7,743 43,470 426 149.68 28.23 48.08 11.00 61.76 0.61 20,625 172,121 88,947 0 9,245 73,928 29.30 244.55 126.38 0.00 13.14 105.04 94,464 24,317 70,147 134.22 34.55 99.67 2007 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 2007 Average amount ($) Per capita amount ($) 356,598 143,726 14,709 6 0 106,790 4,782 12,858 4,581 106,427 0 97,231 0 516 8,680 506.66 204.21 20.90 0.01 0.00 151.73 6.79 18.27 6.51 151.21 0.00 138.15 0.00 0.73 12.33 7,598 0 0 0 0 95 7,503 10.80 0.00 0.00 0.00 0.00 0.13 10.66 543 0.77 0 0.00 0 0.00 197 0.28 342 0.49 4 0.01 0 0.00 21,458 0 0 20,099 1,359 30.49 0.00 0.00 28.56 1.93 2007 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 2007 Average amount ($) 50,228 50,228 0 Per capita amount ($) 71.36 71.36 0.00 13,411 11,366 2,045 19.05 16.15 2.90 1,326 1.88 9,823 2,368 7,455 13.96 3.36 10.59 2,059 2.93 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Police department (Const.) 2 General administration (Const.) 3 Other expenditures (Land) 4 Libraries (Land) 5 Highways and streets (Const.) 6 General government buildings (Const.) 7 Community development (Const.) 8 Parks and recreation (Const.) 9 Drainage (Const.) 10 Parks and recreation (Land) 11 Fire department (Land) 12 Highways and streets (Land) 13 Police department (Land) 14 General administration (Land) 15 Financial administration (Land) 16 Garbage and trash collection (Land) 17 General government buildings (Land) 18 Municipal court (Land) G- 3 37,613 57,760 854,621 444,972 354,802 123,574 122,121 82,044 110,262 67,285 45,765 36,039 31,637 27,075 23,596 17,931 8,464 4,245 3,250 2,909 52.78 82.07 1,087.30 552.99 512.72 210.88 156.20 132.33 131.05 91.67 64.41 51.60 48.21 39.10 32.88 23.79 11.81 7.26 4.75 3.55 2007 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 ($) Per capita amount ($) 445,000 1,000,000 269,881 58,155 125,989 859.07 1,136.36 333.19 67.17 179.73 17,937 37,233 21,272 17,146 99,274 25.51 48.22 30.18 23.03 138.16 615,502 771,629 343,301 103,082 112,545 873.92 963.81 482.44 138.06 156.24 30,934 8,128 11,170 4,338 2,933 43.59 10.63 15.77 5.94 4.03 G 2007 Number reporting 1 1 8 4 15 31 5 45 21 13 30 5 45 16 12 29 2 38 20 13 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 ($) 29,549 4,955 507,471 G -4 Per capita amount ($) 41.98 7.04 721.03 Number reporting 81 81 81 2007 Municipal Fiscal Planning Guide G 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Water/sewer system 3 Public buildings 4 Water/sewer system 5 Parks and recreation facilites 6 Public buildings 7 Fire protection 8 All purposes 9 All other 10 Parks and recreation facilities 11 Fire protection 12 Water/sewer system G.O. 1,274,258 2 revenue bond 615,502 30 G.O. 593,185 2 other long-term 369,501 41 lease pool 263,180 1 lease pool 251,052 3 G.O. 123,260 1 short-term 112,545 12 lease pool 80,134 1 other long-term 73,205 2 lease pool 52,456 6 lease pool 25,655 3 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 197,542 66 27,930 3 3,813 1 2,808 1 6,709 12 4,916 3 351,657 68 21,453 4 2,543 1 34,498 1 5,903 14 3,090 3 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 33,743 163,770 197,513 As % of current operations 9.5% 45.9% 55.4% G -5 2007 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Federal intergovernmental revenues 2 Gas supply system 3 Water and sewer system 4 Airport 5 Local option sales tax 6 State intergovernmental revenues 7 Other enterprise funds 8 Special purpose sales tax 9 Hotel/motel tax 10 MARTA sales tax 11 Real and personal property taxes 12 Fines, forfeits and court fees 13 Solid waste system 14 Franchise payments taxes 15 Garbage and trash collection charges 16 Insurance premiums taxes 17 Other local intergovernmental revenues 18 Alcoholic beverage taxes 19 All additional revenues 20 Fire service subscription fees 21 Public utilities taxes 22 Other service charges 23 Business licenses and occupational taxes 24 Alcoholic beverage taxes 25 Receipts from sale of materials 26 Interest earnings on investments 27 Parking facilities and meters 28 Special assessments 29 Building permits 30 Motor vehicle taxes 31 Rents and royalties 32 Other excise and special use taxes 33 Other licenses, permits and fees 34 Receipts from sale of real property 35 Parks and recreation charges 36 Cemetery fees 37 Tax collection fees 38 Intangible taxes (regular and recording) 39 FIFA, penalties, interest and cost 40 Mobile home taxes 41 Landfill fees 42 Railroad equipment tax 43 Ambulance charges 44 Electric supply system 45 Fee collections of county officers 46 Hospital charges 47 State DHR health grants G -6 G 2007 Per capita amount ($) 3,358.75 559.65 361.70 348.27 322.61 211.74 194.35 179.79 173.37 145.35 125.82 97.43 85.76 63.58 62.34 51.14 48.08 46.20 45.40 20.57 19.41 18.59 17.31 16.73 16.24 15.15 14.77 14.46 13.10 11.69 9.44 8.87 8.77 7.49 5.56 4.47 3.08 2.96 2.17 1.82 1.67 1.40 0.49 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 16.7% 10.8% 10.4% 9.6% 6.3% 5.8% 5.4% 5.2% 4.3% 3.7% 2.9% 2.6% 1.9% 1.9% 1.5% 1.4% 1.4% 1.4% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Airport 2 Electric supply system 3 Water and sewer system 4 Construction (non-utility) 5 Gas supply system 6 Police department 7 General administration 8 Other enterprise funds 9 Highways and streets 10 Purchase of equipment and land 11 Community development 12 Garbage and trash collection 13 Solid waste system 14 Financial administration 15 Education (general government) 16 General insurance 17 Parks and recreation 18 Municipal court 19 Debt service costs 20 General government buildings 21 Fire department 22 Other general expenditures 23 Building inspection and regulation 24 Garbage and trash disposal 25 Legal fees 26 Libraries 27 Public welfare and social services 28 Clerk of courts 29 Jail 30 Public health 31 Tax commissioner 32 Ambulance service 33 Correctional institute 34 County/municipal hospital 35 Drainage 36 Juvenile and magistrate court 37 Natural resources 38 Parking facilities and meters 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser G -7 G 2007 Per capita amount ($) 6,866.06 3,963.58 621.26 596.92 346.28 241.18 163.27 157.43 112.98 79.29 76.18 74.19 49.31 46.14 42.98 40.00 31.62 27.93 26.02 25.66 22.78 19.68 17.84 17.81 14.53 13.22 12.21 9.87 6.84 5.26 2.83 0.59 0.40 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% 57.7% 9.0% 8.7% 5.0% 3.5% 2.4% 2.3% 1.6% 1.2% 1.1% 1.1% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide H 2007 Municipal Group Number Reporting = Population Range = 2006 Estimated Population = H 126 Less than 500 34,075 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 ($) Per capita amount ($) 166,195 614.54 19,092 15,874 3,218 70.60 58.70 11.90 47,153 32,674 0 14,479 174.36 120.82 0.00 53.54 31,964 5,407 13,202 2,516 10,839 0 118.19 19.99 48.82 9.30 40.08 0.00 4,932 39,989 32,801 0 2,796 5,256 18.24 147.87 118.40 0.00 10.34 19.13 23,064 5,378 18,354 85.28 19.57 65.71 2007 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 2007 Average amount ($) Per capita amount ($) 102,743 49,236 3,110 2 0 38,407 1,540 4,374 1,803 22,225 0 16,947 0 71 5,207 382.93 183.51 11.59 0.01 0.00 143.14 5.74 16.30 6.72 82.84 0.00 63.16 0.00 0.27 19.41 1,191 4.44 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 1,191 4.44 214 0.80 0 0.00 0 0.00 198 0.74 15 0.06 0 0.00 0 0.00 6,278 0 0 5,108 1,171 23.40 0.00 0.00 19.04 4.36 2007 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 2007 Average amount ($) 17,637 16,729 908 Per capita amount ($) 65.73 62.35 3.38 1,957 7.29 1,694 6.32 262 0.98 69 0.26 2,986 1,016 1,969 11.13 3.79 7.34 950 3.54 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 Highways and streets (Const.) 5 Highways and streets (Land) 6 Fire department (Land) 7 General government buildings (Land) 8 Parks and recreation (Const.) 9 General government buildings (Const.) 10 General administration (Land) 11 Police department (Land) 12 Parks and recreation (Land) 13 Legal fees (Const.) 14 Other expenditures (Land) 15 General administration (Const.) 16 Financial administration (Land) 17 Libraries (Land) 20,670 10,490 218,831 146,738 131,347 50,711 33,301 29,926 22,100 40,098 15,691 15,125 12,344 11,357 9,275 6,828 4,639 1,032 337 77.04 39.10 776.00 621.77 344.56 155.97 109.03 98.86 84.06 83.02 52.48 52.37 34.10 32.16 28.19 27.07 13.00 3.07 0.85 H- 3 2007 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 13,000 214,389 28,450 125,882 0.00 69.89 700.62 57.94 476.38 7,829 7,390 32,644 9,080 2,075 24.44 32.27 116.37 23.93 6.14 223,379 15,541 212,185 37,517 56,395 686.51 65.76 760.52 99.32 205.32 11,502 872 7,372 2,312 2,217 36.07 3.81 25.13 5.97 6.65 H 2007 Number reporting 0 1 10 1 4 25 4 37 10 1 26 3 38 8 3 25 4 26 9 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 ($) 7,297 1,139 220,611 H -4 Per capita amount ($) 27.20 4.25 822.23 Number reporting 127 127 127 2007 Municipal Fiscal Planning Guide H 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Water/sewer system 3 All purposes 4 Water/sewer system 5 All other 6 Fire protection 7 Multi-purpose 8 Fire protection 9 Public buildings 10 Law enforcement and corrections 11 Multi-purpose 12 Fire protection other long-term revenue bond short-term lease pool revenue bond other long-term lease pool lease pool G.O. lease pool other long-term G.O. 232,453 31 230,306 25 56,395 3 54,354 2 50,198 1 41,704 5 33,201 3 29,683 1 24,000 1 15,535 4 13,100 1 12,006 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 42,837 101 1,621 1 1,300 1 0 0 2,300 10 2,096 5 79,439 103 1,398 1 583 1 0 0 2,257 10 1,807 5 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 5,176 36,526 41,702 As % of current operations 5.0% 35.6% 40.6% H -5 2007 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Federal intergovernmental revenues 2 Gas supply system 3 State intergovernmental revenues 4 Hotel/motel tax 5 Water and sewer system 6 Other enterprise funds 7 Local option sales tax 8 Special purpose sales tax 9 Fines, forfeits and court fees 10 Real and personal property taxes 11 Solid waste system 12 Other local intergovernmental revenues 13 Insurance premiums taxes 14 Garbage and trash collection charges 15 Landfill fees 16 Franchise payments taxes 17 Special assessments 18 Alcoholic beverage taxes 19 Public utilities taxes 20 Receipts from sale of materials 21 Interest earnings on investments 22 All additional revenues 23 Parks and recreation charges 24 Building permits 25 Rents and royalties 26 Business licenses and occupational taxes 27 Motor vehicle taxes 28 Fire service subscription fees 29 Other licenses, permits and fees 30 Alcoholic beverage taxes 31 Receipts from sale of real property 32 Other service charges 33 Cemetery fees 34 Parking facilities and meters 35 Mobile home taxes 36 FIFA, penalties, interest and cost 37 Intangible taxes (regular and recording) 38 Railroad equipment tax 39 Tax collection fees 40 Other excise and special use taxes 41 Airport 42 Ambulance charges 43 Electric supply system 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants H -6 H 2007 Per capita amount ($) 3,038.94 522.22 514.28 295.55 245.15 194.04 168.08 148.38 123.86 118.62 104.46 81.70 64.14 50.43 46.31 44.62 44.54 44.15 31.50 29.37 20.90 15.86 15.54 14.24 12.77 10.97 10.48 9.97 9.62 9.21 8.40 7.17 6.95 4.31 2.87 2.62 2.27 1.30 1.16 0.65 0.29 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 17.2% 16.9% 9.7% 8.1% 6.4% 5.5% 4.9% 4.1% 3.9% 3.4% 2.7% 2.1% 1.7% 1.5% 1.5% 1.5% 1.5% 1.0% 1.0% 0.7% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Drainage 4 Gas supply system 5 Construction (non-utility) 6 Police department 7 Purchase of equipment and land 8 General administration 9 Other enterprise funds 10 Solid waste system 11 Highways and streets 12 Community development 13 Garbage and trash collection 14 Building inspection and regulation 15 Fire department 16 Garbage and trash disposal 17 Financial administration 18 General insurance 19 Municipal court 20 General government buildings 21 Other general expenditures 22 Jail 23 Legal fees 24 Debt service costs 25 Parks and recreation 26 Libraries 27 Public health 28 Education (general government) 29 Public welfare and social services 30 Tax commissioner 31 Airport 32 Ambulance service 33 Clerk of courts 34 Correctional institute 35 County/municipal hospital 36 Juvenile and magistrate court 37 Natural resources 38 Parking facilities and meters 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser H -7 H 2007 Per capita amount ($) 3,083.89 818.41 351.24 295.63 230.54 207.46 171.11 146.86 144.98 144.87 80.19 79.72 72.72 48.25 37.47 28.46 28.14 26.66 23.83 22.70 19.24 18.44 17.00 16.99 14.91 14.76 8.41 6.72 5.52 1.89 0.75 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% 11.4% 9.6% 7.5% 6.7% 5.5% 4.8% 4.7% 4.7% 2.6% 2.6% 2.4% 1.6% 1.2% 0.9% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 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% 0.0% 0.0% 2007 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 2007 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 2007 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 2007 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany 10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade 23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 2006 Population 2,563 18,790 3,150 5,389 575 547 2,630 690 75,335 91 711 281 3,477 43,424 170 893 329 16,514 321 453 1,067 1,902 150 1,514 336 4,278 486,411 473 7,261 6,766 275 207 2,792 975 12,087 2,911 894 5,982 287 447 4,425 139 2,014 620 996 143 162 3,447 Group E C E D G G E G A H G H E B H G H C H H F F H F H E A H D D H H E G C E G D H H E H F G G H H E RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 NR 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 Municipality 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey 2006 Population 705 5,419 2,650 1,081 112 791 1,094 1,445 352 1,986 339 981 2,573 125 5,487 217 482 1,222 660 1,475 16,074 1,001 222 1,706 11,160 1,822 426 3,673 368 9,605 14,015 152 5,609 811 19,553 287 246 651 21,878 17,407 1,010 332 9,870 6,857 393 10,832 4,033 299 Group G D E F H G F F H F H G E H D H H F G F C F H F C F H E H D C H D G C H H G C C F H D D H C E H RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 NR NR 2006 2006 NR NR 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 NR - No report * - Consolidated county/city government C- 1 2007 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton 103 Clermont 104 Cleveland 105 Climax 106 Cobbtown 107 Cochran 108 Cohutta 109 Colbert 110 College Park 111 Collins 112 Colquitt 113 Comer 114 Commerce 115 Concord 116 Conyers 117 Coolidge 118 Cordele 119 Cornelia 120 Covington 121 Crawford 122 Crawfordville 123 Culloden 124 Cumming 125 Cuthbert 126 Dacula 127 Dahlonega 128 Daisy 129 Dallas 130 Dalton 131 Damascus 132 Danielsville 133 Danville 134 Darien 135 Dasher 136 Davisboro 137 Dawson 138 Dawsonville 139 De Soto 140 Dearing 141 Decatur 142 Deepstep 143 Demorest 144 Denton 2006 Population 1,510 2,517 1,602 7,508 2,386 2,185 702 2,449 292 325 4,755 610 528 20,533 552 1,920 1,207 6,088 386 12,529 557 11,511 3,805 14,272 822 518 233 5,877 3,509 4,484 4,757 135 9,437 33,045 265 450 351 1,726 803 1,472 4,794 1,186 207 450 19,053 130 1,745 287 Group F E F D F F G F H H E G G C G F F D H C G C E C G G H D E E E H D B H H H F G F E F H H C H F H RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR NR 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 Municipality 145 Dexter 146 Dillard 147 Doerun 148 Donalsonville 149 Dooling 150 Doraville 151 Douglas 152 Douglasville 153 Dublin 154 Dudley 155 Duluth 156 DuPont 157 East Dublin 158 East Ellijay 159 East Point 160 Eastman 161 Eatonton 162 Edgehill 163 Edison 164 Elberton 165 Ellaville 166 Ellenton 167 Ellijay 168 Emerson 169 Enigma 170 Ephesus 171 Eton 172 Euharlee 173 Fairburn 174 Fairmount 175 Fargo 176 Fayetteville 177 Fitzgerald 178 Flemington 179 Flovilla 180 Flowery Branch 181 Folkston 182 Forest Park 183 Forsyth 184 Fort Gaines 185 Fort Oglethorpe 186 Fort Valley 187 Franklin 188 Franklin Springs 189 Funston 190 Gainesville 191 Garden City 192 Garfield 2006 Population 538 247 854 2,698 166 10,306 11,246 28,870 17,263 496 25,838 137 2,723 707 42,204 5,518 6,732 32 1,245 4,667 1,796 357 1,569 1,332 882 388 501 4,062 9,580 814 375 14,998 9,139 349 692 3,312 3,247 22,080 4,171 1,037 9,400 8,142 880 786 431 33,340 9,477 157 Group G H G E H C C B C H B H E G B D D H F E F H F F G H G E D G H C D H G E E C E F D D G G H B D H RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR - No report * - Consolidated county/city government C- 2 2007 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 193 Gay 194 Geneva 195 Georgetown 196 Gibson 197 Gillsville 198 Girard 199 Glennville 200 Glenwood 201 Good Hope 202 Gordon 203 Graham 204 Grantville 205 Gray 206 Grayson 207 Greensboro 208 Greenville 209 Griffin 210 Grovetown 211 Gum Branch 212 Guyton 213 Hagan 214 Hahira 215 Hamilton 216 Hampton 217 Hapeville 218 Haralson 219 Harlem 220 Harrison 221 Hartwell 222 Hawkinsville 223 Hazlehurst 224 Helen 225 Helena 226 Hephzibah 227 Hiawassee 228 Higgston 229 Hiltonia 230 Hinesville 231 Hiram 232 Hoboken 233 Hogansville 234 Holly Springs 235 Homeland 236 Homer 237 Homerville 238 Hoschton 239 Hull 240 Ideal 2006 Population 134 112 920 739 208 229 5,131 889 246 2,094 324 2,550 2,199 1,404 3,241 939 23,424 8,139 255 1,823 1,037 2,077 547 4,994 6,148 158 1,802 487 4,342 4,293 3,801 734 2,431 4,252 836 338 396 29,554 1,896 522 2,909 6,334 797 1,076 2,777 1,514 164 487 Group H H G G H H D G H F H E F F E G C D H F F F G E D H F H E E E G F E G H H B F G E D G F E F H H RLGF reporting period 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 Municipality 241 Ila 242 Iron City 243 Irwinton 244 Ivey 245 Jackson 246 Jacksonville 247 Jakin 248 Jasper 249 Jefferson 250 Jeffersonville 251 Jenkinsburg 252 Jersey 253 Jesup 254 Johns Creek 255 Jonesboro 256 Junction City 257 Kennesaw 258 Keysville 259 Kingsland 260 Kingston 261 Kite 262 LaFayette 263 LaGrange 264 Lake City 265 Lake Park 266 Lakeland 267 Lavonia 268 Lawrenceville 269 Leary 270 Leesburg 271 Lenox 272 Leslie 273 Lexington 274 Lilburn 275 Lilly 276 Lincolnton 277 Lithonia 278 Locust Grove 279 Loganville 280 Lone Oak 281 Lookout Mountain 282 Louisville 283 Lovejoy 284 Ludowici 285 Lula 286 Lumber City 287 Lumpkin 288 Luthersville 2006 Population 332 308 578 1,071 4,414 118 154 3,032 6,456 1,228 230 165 10,138 3,898 176 30,936 246 12,438 668 239 6,859 27,652 2,751 578 2,788 2,012 28,851 624 2,862 899 439 236 11,542 223 1,542 2,335 3,980 9,547 97 1,567 2,680 2,465 1,611 2,088 1,208 1,239 833 Group H H G F E H H E D F H H C H E H B H C G H D B E G E F B G E G H H C H F F E D H F E F F F F F G RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 NR 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 NR NR NR 2006 NR - No report * - Consolidated county/city government C- 3 2007 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 289 Lyerly 290 Lyons 291 Macon 292 Madison 293 Manassas 294 Manchester 295 Mansfield 296 Marietta 297 Marshallville 298 Martin 299 Maxeys 300 Maysville 301 McCaysville 302 McDonough 303 McIntyre 304 McRae 305 Meansville 306 Meigs 307 Menlo 308 Metter 309 Midville 310 Midway 311 Milan 312 Milledgeville 313 Millen 314 Milner 315 Milton 316 Mitchell 317 Molena 318 Monroe 319 Montezuma 320 Monticello 321 Montrose 322 Moreland 323 Morgan 324 Morganton 325 Morrow 326 Morven 327 Moultrie 328 Mount Airy 329 Mount Vernon 330 Mount Zion 331 Mountain City 332 Mountain Park 333 Nahunta 334 Nashville 335 Nelson 336 Newborn 2006 Population 514 4,415 93,665 3,877 105 3,851 530 63,152 1,273 303 216 1,591 942 16,853 709 4,188 189 1,097 510 4,305 463 1,037 1,021 19,761 3,523 576 186 490 12,631 3,973 2,612 163 430 1,569 267 5,395 625 15,260 671 2,198 1,513 764 559 1,061 4,814 879 738 Group G E A E H E G A F H H F G C G E H F G E H F F C E G H H H C E E H H F H D G C G F F G G F E G G RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR NR 2006 2006 2006 2006 2006 NR 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 Municipality 337 Newington 338 Newnan 339 Newton 340 Nicholls 341 Nicholson 342 Norcross 343 Norman Park 344 North High Shoals 345 Norwood 346 Nunez 347 Oak Park 348 Oakwood 349 Ochlocknee 350 Ocilla 351 Oconee 352 Odum 353 Offerman 354 Oglethorpe 355 Oliver 356 Omega 357 Orchard Hill 358 Oxford 359 Palmetto 360 Parrott 361 Patterson 362 Pavo 363 Payne City 364 Peachtree City 365 Pearson 366 Pelham 367 Pembroke 368 Pendergrass 369 Perry 370 Pine Lake 371 Pine Mountain 372 Pinehurst 373 Pineview 374 Pitts 375 Plains 376 Plainville 377 Pooler 378 Port Wentworth 379 Portal 380 Porterdale 381 Poulan 382 Powder Springs 383 Preston 384 Pulaski 2006 Population 323 27,097 861 2,739 1,728 10,111 870 543 286 137 381 3,839 617 3,219 290 454 452 1,138 240 1,383 236 2,398 4,848 140 672 710 167 34,947 1,911 3,929 2,499 491 11,340 630 1,258 388 527 303 611 270 11,782 3,378 595 1,728 921 14,964 433 300 Group H B G E F C G G H H H E G E H H H F H F H F E H G G H B F E F H C G F H G H G H C E G F G C H H RLGF reporting period 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR - No report * - Consolidated county/city government C- 4 2007 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 385 Quitman 386 Ranger 387 Ray City 388 Rayle 389 Rebecca 390 Register 391 Reidsville 392 Remerton 393 Rentz 394 Resaca 395 Rest Haven 396 Reynolds 397 Rhine 398 Riceboro 399 Richland 400 Richmond Hill 401 Riddleville 402 Rincon 403 Ringgold 404 Riverdale 405 Riverside 406 Roberta 407 Rochelle 408 Rockmart 409 Rocky Ford 410 Rome 411 Roopville 412 Rossville 413 Roswell 414 Royston 415 Rutledge 416 Sale City 417 Sandersville 418 Sandy Springs 419 Santa Claus 420 Sardis 421 Sasser 422 Savannah 423 Scotland 424 Screven 425 Senoia 426 Shady Dale 427 Sharon 428 Sharpsburg 429 Shellman 430 Shiloh 431 Siloam 432 Sky Valley 2006 Population 4,616 92 774 136 240 163 2,429 1,008 321 776 147 1,016 426 703 1,628 9,806 122 6,922 2,743 15,502 61 775 1,400 4,401 182 36,142 198 3,476 87,802 2,700 760 317 6,138 85,771 245 1,194 362 127,889 293 769 2,984 245 95 329 1,085 434 335 222 Group E H G H H H F F H G H F H G F D H D E C H G F E H B H E A E G H D A H F H A H G E H H H F H H H RLGF reporting period 2006 2006 2006 NR 2006 NR 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 NR NR 2006 2006 Municipality 433 Smithville 434 Smyrna 435 Snellville 436 Social Circle 437 Soperton 438 Sparks 439 Sparta 440 Springfield 441 St. Marys 442 Stapleton 443 Statesboro 444 Statham 445 Stillmore 446 Stockbridge 447 Stone Mountain 448 Sugar Hill 449 Summertown 450 Summerville 451 Sumner 452 Sunny Side 453 Surrency 454 Suwanee 455 Swainsboro 456 Sycamore 457 Sylvania 458 Sylvester 459 Talbotton 460 Talking Rock 461 Tallapoosa 462 Tallulah Falls 463 Talmo 464 Tarrytown 465 Taylorsville 466 Temple 467 Tennille 468 Thomaston 469 Thomasville 470 Thomson 471 Thunderbolt 472 Tifton 473 Tiger 474 Tignall 475 Toccoa 476 Toomsboro 477 Trenton 478 Trion 479 Tunnel Hill 480 Turin 2006 Population 947 48,632 19,983 4,354 2,921 1,785 1,325 2,058 15,967 313 25,583 2,690 762 13,668 7,522 16,170 146 4,967 309 132 244 14,034 7,532 526 2,541 5,888 1,001 104 3,121 158 588 106 226 4,050 1,468 9,140 18,988 6,911 2,547 16,650 318 641 9,069 612 2,337 2,052 1,089 333 Group G B C E E F F F C H B E G C D C H E H H H C D G E D F H E H G H H E F D C D E C H G D G F F F H RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 NR 2006 NR - No report * - Consolidated county/city government C- 5 2007 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 481 Twin City 482 Ty Ty 483 Tybee Island 484 Tyrone 485 Unadilla 486 Union City 487 Union Point 488 Uvalda 489 Valdosta 490 Varnell 491 Vernonburg 492 Vidalia 493 Vidette 494 Vienna 495 Villa Rica 496 Waco 497 Wadley 498 Waleska 499 Walnut Grove 500 Walthourville 501 Warm Springs 502 Warner Robins 503 Warrenton 504 Warwick 505 Washington 506 Watkinsville 507 Waverly Hall 508 Waycross 509 Waynesboro 510 West Point 511 Weston 512 Whigham 513 White 514 White Plains 515 Whitesburg 516 Willacoochee 517 Williamson 518 Winder 519 Winterville 520 Woodbine 521 Woodbury 522 Woodland 523 Woodstock 524 Woodville 525 Woolsey 526 Wrens 527 Wrightsville 528 Yatesville 2006 Population 1,791 775 3,726 6,273 2,919 16,407 1,599 559 45,529 1,288 134 11,163 113 2,916 11,045 506 1,984 776 1,207 3,778 475 58,672 1,973 418 4,118 2,709 795 14,813 5,863 3,352 71 622 708 305 586 1,508 353 13,161 1,065 1,302 1,089 411 21,482 420 201 2,261 3,265 395 Group F G E D E C F G B F H C H E C G F G F E H A F H E E G C D E H G G H G F H C F F F H C H H F E H RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 Municipality 529 Young Harris 530 Zebulon 2006 Population 508 1,225 Group G F RLGF reporting period 2006 2006 NR - No report * - Consolidated county/city government C- 6