GEORGIA LOCAL GOVERNMENT FINANCES 2008 MUNICIPAL GOVERNMENT FISCAL PLANNING GUIDE Georgia Department of Community Affairs December, 2008 2008 Fiscal Planning Guide GEORGIA LOCAL GOVERNMENT FINANCE 2008 MUNICIPAL GOVERNMENT FISCAL PLANNING GUIDE GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS Office of Research 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231 CONTACT: James Stephens 404-679-0591 James.stephens@dca.ga.gov An Equal Opportunity Employer If you are disabled and wish to receive this publication in an alternative format, please contact the Georgia Department of Community Affairs at: (404) 679-4840 or 1 (800) 359-4663 (TDD) The Fiscal Planning Guide provides data collected from municipal governments in Georgia through the 2007 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 2008 Municipal Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2007 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 2008 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 reports since 2007 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 2007 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. 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 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: 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 Department of Community Affairs Office of Research Jonathan Sharpe (404) 679-4996 jonathan.sharpe@dca.ga.gov 9 Revenue Sources in Per Capita Rank Order 10 Expenditures in Per Capita Rank Order 2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in FY 2007 and submitted to DCA. Appendix B of this report provides the structure of data categories to be used in compiling the 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 2008 Fiscal Planning Guide Per Capita Amount: Total amount for any item or category divided by the estimated total 2007 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 data. Second, a "Glossary" is included. Terms Municipal Population Group Ranges 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. Give feedback to: James Stephens, (404) 6790591 or james.stephens@dca.ga.gov. 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 9 16 51 39 77 96 91 152 531 Number reporting 8 15 50 39 75 90 79 128 484 Population ranges are based upon estimated amounts for 2007 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 new City of Johns Creek, and in Group C, the new City of Milton, and in Group H, the new City of Chattahoochee Hill Country were exempt from reporting in 2007 during their transition period. The recent City of Chattahoochee Hill Country appears in Group H because there was no 2007 Population figure in the Census Bureau Estimate at time of this publication. 3 2008 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2007 Estimated Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes T 2008 T 484 All Groups 3,175,281 Average amount ($) Per capita amount ($) 6,552,081 998.72 1,625,049 1,446,651 175,040 247.19 220.51 26.68 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 1,481,374 1,040,739 0 440,634 225.80 158.64 0.00 67.16 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 1,105,628 158,795 289,424 214,043 427,354 16,013 168.53 24.20 44.12 32.63 65.14 2.44 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 452,208 651,800 206,084 0 276,609 169,107 68.93 99.35 31.41 0.00 42.16 25.78 Service Charges and Other Revenues Service charge revenues Other revenues 1,241,987 316,234 925,753 189.31 48.20 141.11 T - 1 2008 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 2008 Average amount ($) Per capita amount ($) 5,366,216 1,258,206 218,829 77 0 899,499 57,436 63,115 19,250 2,332,662 731 1,531,015 4,303 115,333 681,290 842.63 197.57 34.36 0.01 0.00 141.24 9.02 9.91 3.02 366.28 0.11 240.41 0.67 18.11 106.98 134,299 15 0 27 88 30 134,139 21.09 0.00 0.00 0.00 0.01 0.00 21.06 35,089 5.51 62 0.01 0 0.00 6,366 1.00 25,584 4.02 3,077 0.48 0 0.00 97,725 1,244 3,369 83,653 9,485 15.35 0.20 0.53 13.14 1.49 2008 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 2008 Average amount ($) 547,815 520,668 27,147 Per capita amount ($) 86.02 81.76 4.26 370,699 350,444 20,255 58.21 55.03 3.18 72,380 11.37 344,712 136,381 208,763 54.13 21.42 32.71 173,372 27.22 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Building inspection and regulation (Const.) 2 Education - general govt. (Const.) 3 Jail (Const.) 4 Highways and streets (Const.) 5 General government buildings (Const.) 6 Garbage and trash disposal (Land) 7 Libraries (Const.) 8 General administration (Const.) 9 Parks and recreation (Const.) 10 Drainage (Const.) 11 Education - general govt. (Land) 12 Other expenditures (Const.) 13 Other expenditures (Land) 14 General government buildings (Land) 15 Highways and streets (Land) 534,835 580,412 783,498 358,495 73,523 981,084 752,483 277,421 222,752 1,127,145 764,206 577,296 231,063 495,682 385,643 364,457 254,200 83.63 91.14 255.04 196.71 92.25 58.43 54.40 42.81 42.60 38.78 28.74 25.51 25.21 23.97 21.93 21.48 21.32 T - 3 2008 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 ($) Per capita amount ($) 8,248,247 9,599,843 1,893,920 757,142 3,019,295 219.43 152.73 123.35 61.84 193.50 1,267,275 1,287,247 264,810 262,564 1,601,807 124.27 50.23 34.28 20.56 98.42 31,630,784 15,215,340 4,386,084 2,279,133 3,600,349 3,104.41 604.14 533.56 171.43 255.43 772,332 654,685 177,986 94,074 125,964 75.67 25.14 20.85 7.14 7.54 T 2008 Number reporting 19 10 81 96 53 221 52 261 195 57 224 49 267 186 51 220 51 241 186 55 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 ($) 1,576,179 1,649,994 7,998,526 Per capita amount ($) 163.06 82.02 1,191.41 Number reporting 214 70 469 T - 4 2008 Municipal Fiscal Planning Guide T 2008 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Multi-purpose 2 Solid waste system 3 All other 4 Industrial revenue bonds 5 Solid waste system 6 Parks and recreation facilities 7 Water/sewer system 8 Education 9 All other 10 Highways, streets and drainage 11 Gas utility system 12 Parks and recreation facilites G.O. 38,456,825 10 G.O. 22,060,000 1 other long-term 20,489,773 21 revenue bond 18,947,000 3 revenue bond 17,780,000 2 revenue bond 17,316,662 6 revenue bond 16,845,488 209 G.O. 16,462,686 9 revenue bond 16,414,648 25 G.O. 12,054,526 4 revenue bond 8,770,363 7 G.O. 6,294,749 12 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 2,869,945 404 1,770,763 49 1,033,610 78 1,352,800 20 523,373 150 269,179 77 3,798,442 409 1,607,948 49 974,182 78 1,421,843 22 539,259 146 441,790 78 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 1,166,553 2,862,403 4,056,416 As % of current operations 21.7% 53.9% 75.6% T - 5 2008 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 Real and personal property taxes 5 Local option sales tax 6 Special purpose sales tax 7 Solid waste system 8 Other enterprise funds 9 Franchise payments taxes 10 Other local intergovernmental revenues 11 Fines, forfeits and court fees 12 Insurance premiums taxes 13 Interest earnings on investments 14 Hotel/motel tax 15 Business licenses and occupational taxes 16 Garbage and trash collection charges 17 Federal intergovernmental revenues 18 State intergovernmental revenues 19 Other service charges 20 All additional revenues 21 Alcoholic beverage taxes 22 Receipts from sale of materials 23 Building permits 24 Motor vehicle taxes 25 Ambulance charges 26 Rents and royalties 27 Other excise and special use taxes 28 Hospital charges 29 Parks and recreation charges 30 Public utilities taxes 31 Alcoholic beverage taxes 32 Intangible taxes (regular and recording) 33 Other licenses, permits and fees 34 Tax collection fees 35 Parking facilities and meters 36 Landfill fees 37 Fire service subscription fees 38 Cemetery fees 39 FIFA, penalties, interest and cost 40 Fee collections of county officers 41 Receipts from sale of real property 42 Special assessments 43 Mobile home taxes 44 Railroad equipment tax 45 Electric supply system 46 MARTA sales tax 47 State DHR health grants T - 6 T 2008 Per capita amount ($) 3,421.00 724.98 718.62 535.65 231.21 196.80 128.55 112.53 71.28 66.71 53.87 53.63 45.38 39.75 39.65 38.80 38.61 37.06 32.96 31.18 28.86 24.82 21.81 21.54 15.95 15.19 13.01 10.68 10.16 9.88 8.45 8.05 5.64 5.30 4.79 3.64 3.12 3.06 2.75 2.08 1.80 1.50 0.92 0.44 0.32 0.00 0.00 0.00 Percent of total revenues 100.0% 21.2% 21.0% 15.7% 6.8% 5.8% 3.8% 3.3% 2.1% 2.0% 1.6% 1.6% 1.3% 1.2% 1.2% 1.1% 1.1% 1.1% 1.0% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 Sheriff's department 6 Police department 7 Education (general government) 8 Correctional institute 9 General administration 10 Fire department 11 Solid waste system 12 Other enterprise funds 13 Construction (non-utility) 14 Debt service costs 15 Purchase of equipment and land 16 Highways and streets 17 Garbage and trash collection 18 Parks and recreation 19 Other general expenditures 20 Community development 21 Financial administration 22 Jail 23 Natural resources 24 Building inspection and regulation 25 Ambulance service 26 Drainage 27 Municipal court 28 General insurance 29 Public welfare and social services 30 General government buildings 31 Garbage and trash disposal 32 Libraries 33 County/municipal hospital 34 Juvenile and magistrate court 35 Legal fees 36 Clerk of courts 37 Public health 38 Probate court 39 Parking facilities and meters 40 Superior court 41 Tax commissioner 42 Payments to other hospitals 43 State Court 44 State DHR health grants 45 Tax assessor/appraiser T - 7 T 2008 Per capita amount ($) 5,924.92 1,354.49 751.44 708.13 683.30 383.38 238.63 227.62 161.80 137.36 123.42 117.48 116.56 116.06 85.23 84.62 81.78 60.92 59.59 52.48 40.81 38.77 33.75 32.98 26.00 23.93 22.67 22.66 22.40 18.36 17.90 17.30 12.76 11.36 7.22 6.84 5.76 5.23 4.59 3.80 3.54 1.99 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 22.9% 12.7% 12.0% 11.5% 6.5% 4.0% 3.8% 2.7% 2.3% 2.1% 2.0% 2.0% 2.0% 1.4% 1.4% 1.4% 1.0% 1.0% 0.9% 0.7% 0.7% 0.6% 0.6% 0.4% 0.4% 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% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide A 2008 Municipal Group Number Reporting = Population Range = 2007 Estimated Population = A 8 50,000 and Above 1,116,268 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 ($) Per capita amount ($) 168,776,500 1,209.58 46,952,047 42,324,481 4,627,566 336.49 303.33 33.16 35,228,829 28,656,619 0 6,572,210 28,272,488 3,447,973 6,011,935 8,401,566 10,049,879 361,134 252.48 205.37 0.00 47.10 202.62 24.71 43.09 60.21 72.02 2.59 14,759,194 15,643,619 3,963,619 0 5,525,048 6,154,952 27,920,323 6,244,036 21,676,287 105.78 112.11 28.41 0.00 39.60 44.11 200.10 44.75 155.35 2008 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 2008 Average amount ($) Per capita amount ($) 151,362,949 41,625,227 5,415,954 0 0 33,520,063 908,285 1,641,510 139,415 67,140,913 0 41,294,961 0 5,949,541 19,896,411 1,122.56 308.71 40.17 0.00 0.00 248.60 6.74 12.17 1.03 497.94 0.00 306.26 0.00 44.12 147.56 4,298,155 0 0 0 0 0 4,298,155 31.88 0.00 0.00 0.00 0.00 0.00 31.88 922,370 6.84 0 0.00 0 0.00 80,747 0.60 841,622 6.24 0 0.00 0 0.00 426,562 3.16 14,449 0.11 0 0.00 303,902 2.25 108,211 0.80 2008 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 2008 Average amount ($) 10,297,047 9,615,110 681,937 Per capita amount ($) 76.37 71.31 5.06 10,043,039 10,043,039 0 74.48 74.48 0.00 0 0.00 11,661,716 3,986,806 7,674,910 86.49 29.57 56.92 4,947,921 36.70 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Drainage (Const.) 2 Other expenditures (Land) 3 General administration (Const.) 4 General government buildings (Land) 5 Highways and streets (Const.) 6 Parks and recreation (Land) 7 Highways and streets (Land) 8 General administration (Land) 9 Parks and recreation (Const.) 10 Police department (Land) 11 Other expenditures (Const.) 12 Community development (Land) 13 Community development (Const.) 14 Fire department (Land) 15 Garbage and trash collection (Land) 16 Fire department (Const.) 17 Financial administration (Land) 18 Building inspection and regulation (Land) A- 3 13,044,054 9,168,682 3,593,529 3,166,164 7,386,138 2,672,380 4,034,438 3,160,161 2,611,653 2,561,195 2,300,626 1,465,184 551,436 1,150,628 1,349,827 514,729 114,141 176,647 99,168 24,862 96.74 68.00 43.09 37.49 32.62 30.79 23.66 21.41 18.72 18.18 12.70 10.50 7.27 7.21 5.96 3.69 1.70 0.77 0.66 0.33 2008 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 ($) Per capita amount ($) 50,000,000 8,000,000 34,817,334 2,921,620 64,602,500 96.31 15.41 107.22 36.08 211.04 27,155,800 6,561,250 4,411,399 2,918,880 24,026,667 156.07 34.24 18.64 19.64 103.65 1,142,892,625 132,496,952 104,789,482 29,599,430 145,275,000 6,568.61 590.21 606.28 199.14 279.84 21,683,057 4,836,770 5,624,690 1,456,810 1,800,081 124.62 25.24 28.96 9.80 7.77 A 2008 Number reporting 1 1 2 4 2 5 4 3 7 3 5 3 5 7 1 5 4 4 7 3 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 27,341,649 2,217,746 219,686,947 A -4 Per capita amount ($) 195.95 15.89 1,574.44 Number reporting 8 8 8 2008 Municipal Fiscal Planning Guide A 2008 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Multi-purpose 3 All purposes 4 All other 5 Multi-purpose 6 Industrial revenue bonds 7 Education 8 Water/sewer system 9 All other 10 Solid waste system 11 Parks and recreation facilities 12 Solid waste system revenue bond 854,440,877 3 G.O. 160,540,000 2 short-term 145,275,000 1 other long-term 137,906,333 3 lease pool 80,641,402 2 revenue bond 50,000,000 1 G.O. 43,985,855 1 other long-term 36,742,804 3 revenue bond 32,504,423 3 revenue bond 31,370,000 1 revenue bond 23,254,991 3 G.O. 22,060,000 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 76,953,672 6 20,840,441 2 6,968,730 2 80,078,863 3 14,360,618 6 3,703,670 7 116,344,530 6 19,960,767 2 6,532,739 2 83,915,341 3 15,079,176 6 6,192,800 7 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 35,782,043 71,347,138 107,129,182 As % of current operations 23.6% 47.1% 70.8% A -5 2008 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Airport 2 Water and sewer system 3 Gas supply system 4 Real and personal property taxes 5 Local option sales tax 6 Special purpose sales tax 7 Solid waste system 8 Franchise payments taxes 9 Business licenses and occupational taxes 10 Interest earnings on investments 11 Hotel/motel tax 12 Federal intergovernmental revenues 13 Insurance premiums taxes 14 Other local intergovernmental revenues 15 Other service charges 16 Fines, forfeits and court fees 17 All additional revenues 18 Building permits 19 Other enterprise funds 20 State intergovernmental revenues 21 Alcoholic beverage taxes 22 Rents and royalties 23 Motor vehicle taxes 24 Receipts from sale of materials 25 Alcoholic beverage taxes 26 Intangible taxes (regular and recording) 27 Other excise and special use taxes 28 Garbage and trash collection charges 29 Public utilities taxes 30 Other licenses, permits and fees 31 Parks and recreation charges 32 Cemetery fees 33 Parking facilities and meters 34 FIFA, penalties, interest and cost 35 Receipts from sale of real property 36 Special assessments 37 Mobile home taxes 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 2008 Per capita amount ($) 3,491.20 931.09 654.91 409.27 303.33 231.84 123.24 118.92 72.02 61.40 60.90 60.21 47.66 46.55 42.78 37.68 34.76 32.08 30.57 28.68 28.41 24.71 21.52 17.75 10.49 10.03 8.48 8.47 7.68 7.67 6.22 3.90 2.69 2.42 1.37 0.67 0.33 0.20 0.15 0.12 0.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 26.7% 18.8% 11.7% 8.7% 6.6% 3.5% 3.4% 2.1% 1.8% 1.7% 1.7% 1.4% 1.3% 1.2% 1.1% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.5% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Airport 4 Gas supply system 5 Police department 6 General administration 7 Debt service costs 8 Fire department 9 Solid waste system 10 Purchase of equipment and land 11 Other general expenditures 12 Parks and recreation 13 Construction (non-utility) 14 Highways and streets 15 Community development 16 Jail 17 Other enterprise funds 18 Financial administration 19 Garbage and trash collection 20 General insurance 21 Building inspection and regulation 22 Municipal court 23 Public welfare and social services 24 Drainage 25 General government buildings 26 Garbage and trash disposal 27 Legal fees 28 Public health 29 Parking facilities and meters 30 Ambulance service 31 Clerk of courts 32 Correctional institute 33 County/municipal hospital 34 Education (general government) 35 Juvenile and magistrate court 36 Libraries 37 Natural resources 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner A -7 A 2008 Per capita amount ($) 5,215.01 1,117.89 990.14 975.69 383.67 295.95 240.23 148.58 142.59 124.87 93.48 77.64 71.98 71.00 68.91 55.00 49.27 47.95 38.81 36.28 32.31 31.00 30.80 26.12 24.42 16.74 12.92 5.30 4.21 1.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 21.4% 19.0% 18.7% 7.4% 5.7% 4.6% 2.8% 2.7% 2.4% 1.8% 1.5% 1.4% 1.4% 1.3% 1.1% 0.9% 0.9% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.3% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide B 2008 Municipal Group Number Reporting = Population Range = 2007 Estimated Population = B 15 25,000 - 49,999 516,542 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 ($) Per capita amount ($) 31,420,187 912.42 8,237,558 7,361,885 875,673 239.21 213.78 25.43 6,989,008 3,986,812 0 3,002,195 4,971,260 750,424 1,503,566 641,091 1,937,712 138,466 202.96 115.77 0.00 87.18 144.36 21.79 43.66 18.62 56.27 4.02 1,753,305 3,491,483 770,577 0 2,322,889 398,017 5,977,574 1,559,119 4,418,455 50.91 101.39 22.38 0.00 67.45 11.56 173.58 45.28 128.31 2008 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 2008 Average amount ($) Per capita amount ($) 22,153,826 3,681,015 838,790 0 0 2,232,315 285,359 233,364 91,186 10,116,616 0 6,612,907 0 143,484 3,360,226 665.36 110.55 25.19 0.00 0.00 67.04 8.57 7.01 2.74 303.84 0.00 198.61 0.00 4.31 100.92 531,897 0 0 0 0 0 531,897 15.97 0.00 0.00 0.00 0.00 0.00 15.97 233,328 7.01 0 0.00 0 0.00 19,244 0.58 197,663 5.94 16,421 0.49 0 0.00 617,372 661 0 616,711 0 18.54 0.02 0.00 18.52 0.00 2008 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 2008 Average amount ($) 2,470,735 2,437,531 33,204 Per capita amount ($) 74.21 73.21 1.00 2,254,574 2,103,280 151,293 67.71 63.17 4.54 667 0.02 1,152,822 641,342 511,481 34.62 19.26 15.36 1,094,800 32.88 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 General government buildings (Const.) 3 General administration (Const.) 4 Parks and recreation (Const.) 5 Community development (Const.) 6 Highways and streets (Land) 7 Police department (Const.) 8 Other expenditures (Const.) 9 Financial administration (Const.) 10 Drainage (Const.) 11 General administration (Land) 12 Police department (Land) 13 Parks and recreation (Land) 14 Garbage and trash collection (Land) 15 Fire department (Const.) 16 Municipal court (Const.) 17 Fire department (Land) 18 Other expenditures (Land) B- 3 2,258,776 5,645,568 2,572,605 2,810,718 2,275,164 1,516,361 1,184,105 988,246 713,744 582,573 350,069 411,373 379,040 374,199 264,492 312,298 246,728 303,238 210,138 174,189 67.84 169.56 77.12 76.57 74.12 43.85 37.94 27.99 22.01 15.94 12.08 11.06 10.98 10.87 7.49 7.18 7.16 6.37 5.78 5.34 2008 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 ($) Per capita amount ($) 22,000,000 11,925,000 7,078,457 2,854,635 3,826,179 634.61 357.03 192.49 79.69 112.41 7,195,003 1,291,167 730,086 640,487 3,052,500 193.91 37.08 21.48 18.07 86.01 42,559,933 17,322,098 22,070,283 6,564,406 1,652,357 1,147.01 497.50 649.47 185.21 52.27 2,094,048 713,458 494,619 137,070 66,690 56.44 20.49 14.56 3.78 1.96 B 2008 Number reporting 2 1 5 6 2 10 8 8 12 2 10 8 8 12 1 10 8 8 11 2 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 2,049,530 1,117,090 36,688,723 B -4 Per capita amount ($) 59.52 32.44 1,065.41 Number reporting 15 15 15 2008 Municipal Fiscal Planning Guide B 2008 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Water/sewer system 3 Gas utility system 4 Education 5 Highways, streets and drainage 6 Parks and recreation facilities 7 Parks and recreation facilites 8 Water/sewer system 9 All other 10 All other 11 Law enforcement and corrections 12 Public buildings revenue bond 38,167,000 9 other long-term 26,379,372 6 revenue bond 25,755,000 1 G.O. 17,790,410 2 G.O. 13,991,552 2 revenue bond 13,607,500 2 G.O. 11,101,562 4 lease pool 8,756,788 4 revenue bond 8,312,109 3 lease pool 6,979,134 4 G.O. 6,011,255 1 G.O. 4,308,990 4 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 14,129,810 10 10,771,075 3 6,265,886 4 358,967 2 2,255,193 10 2,220,074 8 18,031,436 10 9,596,303 3 6,544,011 4 419,882 2 2,598,072 10 4,374,888 8 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 5,702,990 13,911,534 19,763,938 As % of current operations 25.7% 63.5% 89.2% B -5 2008 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 Other local intergovernmental revenues 9 Airport 10 Franchise payments taxes 11 Fines, forfeits and court fees 12 Garbage and trash collection charges 13 Insurance premiums taxes 14 Receipts from sale of materials 15 Interest earnings on investments 16 Business licenses and occupational taxes 17 Other service charges 18 Hotel/motel tax 19 State intergovernmental revenues 20 Alcoholic beverage taxes 21 All additional revenues 22 Other excise and special use taxes 23 Motor vehicle taxes 24 Federal intergovernmental revenues 25 Building permits 26 Parks and recreation charges 27 Ambulance charges 28 Rents and royalties 29 Alcoholic beverage taxes 30 Fire service subscription fees 31 Tax collection fees 32 Intangible taxes (regular and recording) 33 Other licenses, permits and fees 34 Public utilities taxes 35 Cemetery fees 36 FIFA, penalties, interest and cost 37 Parking facilities and meters 38 Receipts from sale of real property 39 Railroad equipment tax 40 Mobile home taxes 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 2008 Per capita amount ($) 2,869.78 803.61 604.94 226.03 169.00 124.95 120.28 98.26 80.56 77.66 62.24 57.88 52.57 43.66 38.78 29.52 26.81 25.05 24.44 22.38 21.79 20.75 18.07 16.21 15.07 14.51 14.49 9.00 7.83 7.45 6.71 6.59 5.65 4.55 4.13 3.11 2.17 1.30 1.22 0.28 0.24 0.03 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 28.0% 21.1% 7.9% 5.9% 4.4% 4.2% 3.4% 2.8% 2.7% 2.2% 2.0% 1.8% 1.5% 1.4% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Other enterprise funds 5 Police department 6 Construction (non-utility) 7 Fire department 8 Solid waste system 9 Airport 10 Highways and streets 11 Garbage and trash collection 12 Purchase of equipment and land 13 General administration 14 Parks and recreation 15 Debt service costs 16 Other general expenditures 17 Public welfare and social services 18 Financial administration 19 Community development 20 Building inspection and regulation 21 Municipal court 22 Libraries 23 General government buildings 24 General insurance 25 Jail 26 Ambulance service 27 Legal fees 28 Drainage 29 Public health 30 Education (general government) 31 Parking facilities and meters 32 Clerk of courts 33 Correctional institute 34 County/municipal hospital 35 Garbage and trash disposal 36 Juvenile and magistrate court 37 Natural resources 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner B -7 B 2008 Per capita amount ($) 4,767.93 1,593.24 839.28 771.98 237.03 192.03 163.94 126.04 113.20 90.84 78.29 67.59 65.59 64.82 64.71 62.43 47.20 30.90 25.89 21.96 21.18 15.45 15.34 14.42 12.03 10.37 7.14 5.89 5.14 3.46 0.27 0.27 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% 33.4% 17.6% 16.2% 5.0% 4.0% 3.4% 2.6% 2.4% 1.9% 1.6% 1.4% 1.4% 1.4% 1.4% 1.3% 1.0% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 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% 0.0% 2008 Municipal Fiscal Planning Guide C 2008 Municipal Group Number Reporting = Population Range = 2007 Estimated Population = C 50 10,000 - 24,999 762,615 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 ($) Per capita amount ($) 13,672,277 896.41 3,610,225 3,169,514 440,711 236.70 207.81 28.89 2,740,657 1,874,741 0 865,916 2,336,806 373,131 645,126 327,365 949,203 41,982 179.69 122.92 0.00 56.77 153.21 24.46 42.30 21.46 62.23 2.75 944,304 1,137,896 368,180 0 614,718 154,999 2,902,390 841,081 2,061,309 61.91 74.60 24.14 0.00 40.30 10.16 190.29 55.14 135.15 2008 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 2008 Average amount ($) Per capita amount ($) 11,220,452 2,080,199 551,956 4 0 1,145,952 218,047 100,816 63,423 4,775,389 0 3,150,834 41,397 67,546 1,515,612 758.40 140.60 37.31 0.00 0.00 77.46 14.74 6.81 4.29 322.77 0.00 212.97 2.80 4.57 102.44 287,608 0 0 0 0 0 287,608 19.44 0.00 0.00 0.00 0.00 0.00 19.44 59,865 4.05 0 0.00 0 0.00 20,414 1.38 20,551 1.39 18,899 1.28 0 0.00 233,079 2,336 32,547 190,107 8,089 15.75 0.16 2.20 12.85 0.55 2008 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 2008 Average amount ($) 1,354,767 1,237,768 116,999 Per capita amount ($) 91.57 83.66 7.91 744,227 678,067 66,160 50.30 45.83 4.47 669,089 45.22 681,180 325,384 355,796 46.04 21.99 24.05 335,049 22.65 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 General government buildings (Const.) 3 Parks and recreation (Const.) 4 Community development (Const.) 5 Garbage and trash disposal (Land) 6 Other expenditures (Const.) 7 General administration (Const.) 8 Community development (Land) 9 Other expenditures (Land) 10 General government buildings (Land) 11 Garbage and trash collection (Land) 12 Highways and streets (Land) 13 Fire department (Land) 14 Police department (Land) 15 Parks and recreation (Land) 16 General administration (Land) 17 Drainage (Const.) 18 Libraries (Const.) C- 3 1,144,333 1,428,058 1,229,663 1,054,678 818,762 841,447 450,811 667,613 486,099 343,064 367,804 302,521 232,105 277,907 277,026 257,761 218,976 203,338 125,615 94,434 75.80 96.52 77.52 64.72 53.64 50.41 39.11 38.48 31.48 23.74 20.77 19.36 18.51 17.79 17.13 16.97 13.61 13.21 7.75 6.35 2008 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 ($) Per capita amount ($) 6,689,295 13,873,750 1,296,486 814,765 2,137,858 390.65 912.18 82.61 51.50 159.22 1,423,136 1,478,049 614,782 352,202 1,337,442 90.25 95.64 40.61 21.88 75.70 14,328,598 10,094,148 5,546,518 2,056,140 5,171,654 908.53 658.24 362.93 128.05 327.08 641,033 389,240 205,997 84,833 320,810 41.26 25.38 13.61 5.27 18.16 C 2008 Number reporting 6 4 16 27 3 37 14 36 37 3 39 14 36 37 4 37 14 36 37 3 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 803,118 975,082 14,958,538 C -4 Per capita amount ($) 52.66 63.93 980.74 Number reporting 50 50 50 2008 Municipal Fiscal Planning Guide C 2008 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 All other 2 Multi-purpose 3 Highways, streets and drainage 4 Education 5 Water/sewer system 6 Multi-purpose 7 Parks and recreation facilites 8 Industrial revenue bonds 9 Water/sewer system 10 All purposes 11 Law enforcement and corrections 12 Public buildings revenue bond 19,747,801 13 G.O. 14,125,000 3 G.O. 12,250,000 1 G.O. 10,859,375 4 revenue bond 9,410,359 31 other long-term 7,461,640 1 G.O. 6,885,450 4 revenue bond 6,620,000 1 other long-term 5,620,277 31 short-term 5,171,654 4 G.O. 3,965,000 1 G.O. 3,207,351 3 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 5,398,154 40 6,240,787 13 3,202,665 15 106,419 7 1,481,552 38 1,048,488 23 5,099,646 40 5,525,369 13 2,849,019 15 142,496 7 1,419,842 36 1,556,784 24 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 2,195,020 6,784,671 8,979,691 As % of current operations 19.6% 60.5% 80.0% C -5 2008 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 Fines, forfeits and court fees 10 Franchise payments taxes 11 Other local intergovernmental revenues 12 Airport 13 Landfill fees 14 Insurance premiums taxes 15 Other service charges 16 Business licenses and occupational taxes 17 Interest earnings on investments 18 All additional revenues 19 State intergovernmental revenues 20 Alcoholic beverage taxes 21 Hotel/motel tax 22 Building permits 23 Federal intergovernmental revenues 24 Motor vehicle taxes 25 Parks and recreation charges 26 Other excise and special use taxes 27 Ambulance charges 28 Receipts from sale of materials 29 Public utilities taxes 30 Rents and royalties 31 Alcoholic beverage taxes 32 Special assessments 33 Other licenses, permits and fees 34 Parking facilities and meters 35 Intangible taxes (regular and recording) 36 Tax collection fees 37 FIFA, penalties, interest and cost 38 Fee collections of county officers 39 Cemetery fees 40 Receipts from sale of real property 41 Fire service subscription fees 42 Railroad equipment tax 43 Mobile home taxes 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants C -6 C 2008 Per capita amount ($) 2,708.06 725.60 446.79 207.81 177.46 138.18 122.97 118.20 86.59 65.51 62.23 53.60 48.65 46.08 42.30 35.91 34.34 30.86 30.08 24.51 24.46 22.77 18.48 17.64 16.75 16.54 12.53 12.03 9.23 8.64 7.83 7.27 6.52 4.98 4.83 4.47 4.20 2.68 2.58 2.18 2.02 0.87 0.50 0.41 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 26.8% 16.5% 7.7% 6.6% 5.1% 4.5% 4.4% 3.2% 2.4% 2.3% 2.0% 1.8% 1.7% 1.6% 1.3% 1.3% 1.1% 1.1% 0.9% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Education (general government) 4 Water and sewer system 5 Police department 6 Other enterprise funds 7 Correctional institute 8 Fire department 9 Construction (non-utility) 10 Solid waste system 11 Highways and streets 12 Purchase of equipment and land 13 General administration 14 Garbage and trash collection 15 Airport 16 Debt service costs 17 Parks and recreation 18 Other general expenditures 19 Ambulance service 20 Financial administration 21 Drainage 22 Natural resources 23 Community development 24 Building inspection and regulation 25 General government buildings 26 Municipal court 27 General insurance 28 Jail 29 Libraries 30 Garbage and trash disposal 31 Public welfare and social services 32 Legal fees 33 Public health 34 Parking facilities and meters 35 Tax commissioner 36 Clerk of courts 37 County/municipal hospital 38 Juvenile and magistrate court 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser C -7 C 2008 Per capita amount ($) 4,788.79 1,366.38 645.48 513.98 422.08 210.82 198.69 191.90 138.11 131.67 123.26 84.27 78.57 75.13 71.95 65.15 53.35 50.73 43.84 43.34 43.08 33.69 32.98 29.07 24.59 20.95 19.70 17.21 12.85 11.57 8.93 6.76 6.32 6.25 6.09 0.02 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% 13.5% 10.7% 8.8% 4.4% 4.1% 4.0% 2.9% 2.7% 2.6% 1.8% 1.6% 1.6% 1.5% 1.4% 1.1% 1.1% 0.9% 0.9% 0.9% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 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% 2008 Municipal Fiscal Planning Guide D 2008 Municipal Group Number Reporting = Population Range = 2007 Estimated Population = D 39 5,000 - 9,999 272,404 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 ($) Per capita amount ($) 6,135,282 878.39 1,002,428 872,117 104,607 139.84 124.86 14.98 1,937,149 1,122,163 0 814,986 1,089,859 149,372 328,228 75,412 532,471 4,376 277.34 160.66 0.00 116.68 156.03 21.39 46.99 10.80 76.23 0.63 278,477 555,867 272,736 0 216,224 66,907 1,329,541 351,554 977,987 39.87 79.58 39.05 0.00 30.96 9.58 190.35 50.33 140.02 2008 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 2008 Average amount ($) Per capita amount ($) 4,638,140 815,784 221,729 0 0 463,391 56,544 58,978 15,142 2,057,795 0 1,471,557 0 21,726 564,512 678.36 119.31 32.43 0.00 0.00 67.77 8.27 8.63 2.21 300.97 0.00 215.22 0.00 3.18 82.56 79,342 0 0 0 1,065 0 78,278 11.60 0.00 0.00 0.00 0.16 0.00 11.45 28,127 4.11 0 0.00 0 0.00 15,855 2.32 12,272 1.79 0 0.00 0 0.00 192,682 0 0 145,975 46,707 28.18 0.00 0.00 21.35 6.83 2008 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 2008 Average amount ($) 703,853 687,743 16,110 Per capita amount ($) 102.94 100.59 2.36 418,288 370,035 48,253 61.18 54.12 7.06 3,030 0.44 229,438 98,752 130,686 33.56 14.44 19.11 109,799 16.06 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 General government buildings (Const.) 3 Community development (Const.) 4 General administration (Const.) 5 Other expenditures (Land) 6 Parks and recreation (Const.) 7 General administration (Land) 8 Fire department (Land) 9 Education - general govt. (Land) 10 Police department (Land) 11 Parks and recreation (Land) 12 Highways and streets (Land) 13 Community development (Land) 14 Garbage and trash collection (Land) 15 Ambulance service (Land) 16 Drainage (Const.) 17 General government buildings (Land) 18 Police department (Const.) D- 3 677,007 396,291 703,417 607,177 526,344 284,017 351,003 310,461 222,499 204,677 231,063 165,219 147,028 135,988 129,953 107,629 118,293 87,687 70,444 42,544 99.02 57.96 105.91 84.25 69.96 53.31 44.30 40.97 31.20 29.11 25.21 23.65 21.07 20.13 17.00 15.70 12.91 12.58 9.66 7.88 2008 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 ($) Per capita amount ($) 10,000,000 9,854,560 395,650 737,308 916,212 1,818.51 1,461.67 57.06 108.01 127.98 340,700 2,028,861 489,376 136,224 585,155 47.80 262.59 69.14 19.78 86.06 6,182,825 12,948,943 3,027,792 1,067,555 710,179 885.63 1,675.97 433.32 155.02 114.36 237,261 520,959 129,931 44,205 25,565 33.72 67.43 18.28 6.42 4.29 D 2008 Number reporting 1 2 8 15 5 22 4 24 28 5 23 4 26 28 6 23 4 23 28 5 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 387,671 578,228 7,011,219 D -4 Per capita amount ($) 55.50 82.78 1,003.79 Number reporting 39 39 39 2008 Municipal Fiscal Planning Guide D 2008 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Education 2 Gas utility system 3 Highways, streets and drainage 4 All other 5 Multi-purpose 6 Water/sewer system 7 Water/sewer system 8 All other 9 All other 10 Public buildings 11 Parks and recreation facilites 12 All purposes G.O. 24,600,000 1 revenue bond 23,520,833 1 G.O. 7,985,000 1 revenue bond 7,823,333 3 G.O. 7,414,288 2 revenue bond 4,508,220 21 other long-term 3,187,563 24 G.O. 1,734,657 2 lease pool 1,529,027 11 lease pool 1,023,426 5 G.O. 755,000 1 short-term 710,179 6 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 2,627,076 35 3,188,191 14 2,247,956 14 72,363 5 444,193 25 220,015 11 3,638,639 35 2,876,054 14 2,145,487 14 63,076 5 417,221 25 221,629 10 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 921,337 2,841,296 3,762,632 As % of current operations 19.9% 61.3% 81.1% D -5 2008 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 Receipts from sale of materials 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 Garbage and trash collection charges 10 Franchise payments taxes 11 Airport 12 Fines, forfeits and court fees 13 Landfill fees 14 Insurance premiums taxes 15 Other local intergovernmental revenues 16 State intergovernmental revenues 17 Ambulance charges 18 All additional revenues 19 Public utilities taxes 20 Parks and recreation charges 21 Alcoholic beverage taxes 22 Business licenses and occupational taxes 23 Interest earnings on investments 24 Federal intergovernmental revenues 25 Hotel/motel tax 26 Building permits 27 Fire service subscription fees 28 Motor vehicle taxes 29 Other service charges 30 Rents and royalties 31 Alcoholic beverage taxes 32 Other excise and special use taxes 33 Cemetery fees 34 Other licenses, permits and fees 35 Intangible taxes (regular and recording) 36 Receipts from sale of real property 37 FIFA, penalties, interest and cost 38 Mobile home taxes 39 Special assessments 40 Railroad equipment tax 41 Fee collections of county officers 42 Parking facilities and meters 43 Electric supply system 44 Hospital charges 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees D -6 D 2008 Per capita amount ($) 3,058.04 914.66 419.03 244.64 194.94 173.35 143.13 108.85 99.32 79.21 79.10 75.93 49.63 49.49 46.99 43.76 42.66 42.21 30.75 26.58 23.02 22.17 21.54 20.66 15.73 15.17 15.11 14.48 11.40 7.68 5.53 4.27 3.64 2.62 2.50 2.49 2.31 2.02 0.66 0.40 0.23 0.10 0.04 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 29.9% 13.7% 8.0% 6.4% 5.7% 4.7% 3.6% 3.2% 2.6% 2.6% 2.5% 1.6% 1.6% 1.5% 1.4% 1.4% 1.4% 1.0% 0.9% 0.8% 0.7% 0.7% 0.7% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Other enterprise funds 6 Construction (non-utility) 7 Fire department 8 Highways and streets 9 Purchase of equipment and land 10 Solid waste system 11 General administration 12 Airport 13 Parks and recreation 14 Garbage and trash collection 15 Debt service costs 16 Financial administration 17 Garbage and trash disposal 18 Community development 19 Other general expenditures 20 General insurance 21 Building inspection and regulation 22 General government buildings 23 Municipal court 24 Libraries 25 Drainage 26 Jail 27 Education (general government) 28 Public health 29 Public welfare and social services 30 Probate court 31 Legal fees 32 Ambulance service 33 Clerk of courts 34 Correctional institute 35 County/municipal hospital 36 Juvenile and magistrate court 37 Natural resources 38 Parking facilities and meters 39 Payments to other hospitals 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner D -7 D 2008 Per capita amount ($) 4,064.30 1,194.36 872.97 580.38 210.68 125.29 117.85 99.44 98.46 96.93 93.29 66.34 66.19 62.89 61.36 43.67 42.10 40.08 26.91 23.97 22.39 19.78 18.46 14.36 13.42 12.09 10.21 9.29 5.98 5.83 4.75 4.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 29.4% 21.5% 14.3% 5.2% 3.1% 2.9% 2.4% 2.4% 2.4% 2.3% 1.6% 1.6% 1.5% 1.5% 1.1% 1.0% 1.0% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 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% 2008 Municipal Fiscal Planning Guide E 2008 Municipal Group Number Reporting = Population Range = 2007 Estimated Population = E 75 2,500 - 4,999 270,309 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 ($) Per capita amount ($) 3,082,111 855.16 520,665 458,644 62,021 144.46 127.26 17.21 807,496 539,905 0 267,591 549,186 100,307 166,971 68,731 207,908 5,270 224.05 149.80 0.00 74.25 152.38 27.83 46.33 19.07 57.69 1.46 139,247 380,579 153,499 0 149,301 77,778 684,938 183,181 501,757 38.64 105.60 42.59 0.00 41.43 21.58 190.04 50.83 139.22 2008 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 2008 Average amount ($) Per capita amount ($) 2,420,045 567,777 116,833 401 0 362,383 22,371 47,058 18,731 1,040,743 0 784,247 0 20,988 235,509 687.54 161.31 33.19 0.11 0.00 102.95 6.36 13.37 5.32 295.68 0.00 222.81 0.00 5.96 66.91 44,196 0 0 0 0 0 44,196 12.56 0.00 0.00 0.00 0.00 0.00 12.56 17,967 5.10 400 0.11 0 0.00 6,026 1.71 8,517 2.42 3,024 0.86 0 0.00 103,937 3,492 0 89,643 10,803 29.53 0.99 0.00 25.47 3.07 2008 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 2008 Average amount ($) 366,172 362,965 3,207 Per capita amount ($) 104.03 103.12 0.91 96,615 77,673 18,942 27.45 22.07 5.38 654 0.19 122,050 43,965 78,085 34.67 12.49 22.18 59,933 17.03 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Libraries (Const.) 2 Building inspection and regulation (Const.) 3 Education - general govt. (Const.) 4 Highways and streets (Const.) 5 Community development (Const.) 6 Other expenditures (Const.) 7 Parks and recreation (Const.) 8 General administration (Const.) 9 Parks and recreation (Land) 10 Drainage (Land) 11 Other expenditures (Land) 12 Garbage and trash collection (Land) 13 General government buildings (Land) 14 Community development (Land) 15 Highways and streets (Land) 16 General government buildings (Const.) 17 Financial administration (Land) 18 Police department (Land) E- 3 267,926 281,956 1,134,133 783,498 686,745 427,338 373,879 344,331 230,425 250,946 153,908 139,252 127,201 103,731 107,740 92,802 95,533 84,499 74,278 75,064 76.12 80.10 369.18 255.04 239.53 117.44 95.56 84.31 68.57 59.47 43.83 34.00 33.74 30.07 28.47 27.23 26.52 21.69 21.47 21.18 2008 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 1,969,297 0 763,802 298,283 542,462 460.38 0.00 219.60 75.05 149.93 184,481 94,607 135,486 97,349 230,988 50.21 29.42 37.56 26.64 65.05 3,473,974 1,141,134 2,220,991 537,337 536,117 958.19 344.09 622.63 147.17 148.13 160,350 62,134 73,779 24,693 13,258 43.98 18.96 20.50 6.76 3.65 E 2008 Number reporting 2 0 20 19 10 45 6 53 42 12 44 5 55 39 10 45 5 50 40 12 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 302,980 61,022 3,399,566 E -4 Per capita amount ($) 84.06 16.93 943.24 Number reporting 75 75 75 2008 Municipal Fiscal Planning Guide E 2008 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Parks and recreation facilities 2 All other 3 Water/sewer system 4 Water/sewer system 5 Gas utility system 6 Public buildings 7 Parks and recreation facilites 8 All other 9 Water/sewer system 10 Parks and recreation facilites 11 All purposes 12 All other revenue bond 6,920,000 1 revenue bond 5,186,406 1 revenue bond 3,158,260 44 other long-term 2,570,061 44 revenue bond 1,785,000 1 G.O. 1,294,458 3 lease pool 1,261,754 2 lease pool 997,858 11 G.O. 882,296 1 G.O. 780,000 1 short-term 536,117 10 other long-term 465,772 2 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 1,498,154 70 1,083,961 10 1,036,150 28 3,958 2 136,728 31 65,839 9 1,739,777 70 1,012,396 10 953,357 28 3,876 3 144,939 31 83,835 10 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 417,953 1,377,443 1,795,396 As % of current operations 17.3% 56.9% 74.2% E -5 2008 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Parking facilities and meters 4 Local option sales tax 5 Real and personal property taxes 6 Other enterprise funds 7 Special purpose sales tax 8 Solid waste system 9 Fines, forfeits and court fees 10 Garbage and trash collection charges 11 Other local intergovernmental revenues 12 Franchise payments taxes 13 Federal intergovernmental revenues 14 Landfill fees 15 State intergovernmental revenues 16 Insurance premiums taxes 17 Airport 18 Hotel/motel tax 19 Interest earnings on investments 20 Alcoholic beverage taxes 21 Receipts from sale of materials 22 All additional revenues 23 Ambulance charges 24 Business licenses and occupational taxes 25 Other service charges 26 Special assessments 27 Building permits 28 Motor vehicle taxes 29 Parks and recreation charges 30 Public utilities taxes 31 Fire service subscription fees 32 Other excise and special use taxes 33 Other licenses, permits and fees 34 Rents and royalties 35 Alcoholic beverage taxes 36 Receipts from sale of real property 37 Cemetery fees 38 FIFA, penalties, interest and cost 39 Intangible taxes (regular and recording) 40 Fee collections of county officers 41 Mobile home taxes 42 Tax collection fees 43 Railroad equipment tax 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants E -6 E 2008 Per capita amount ($) 2,952.73 776.55 445.65 255.93 159.13 144.13 138.57 124.46 86.92 74.76 65.62 63.27 58.32 50.41 49.59 48.18 46.93 45.66 32.82 31.74 28.37 26.51 25.03 22.07 17.72 15.82 15.74 15.72 11.62 10.27 10.24 9.69 8.93 7.61 7.22 6.10 3.31 2.97 2.43 2.28 2.25 0.94 0.79 0.47 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 26.3% 15.1% 8.7% 5.4% 4.9% 4.7% 4.2% 2.9% 2.5% 2.2% 2.1% 2.0% 1.7% 1.7% 1.6% 1.6% 1.5% 1.1% 1.1% 1.0% 0.9% 0.8% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Construction (non-utility) 6 Other enterprise funds 7 General administration 8 Highways and streets 9 Solid waste system 10 Purchase of equipment and land 11 Fire department 12 Ambulance service 13 Garbage and trash collection 14 Financial administration 15 Debt service costs 16 Community development 17 Other general expenditures 18 Parking facilities and meters 19 Airport 20 Parks and recreation 21 General insurance 22 Building inspection and regulation 23 Municipal court 24 Jail 25 General government buildings 26 County/municipal hospital 27 Garbage and trash disposal 28 Libraries 29 Public welfare and social services 30 Tax commissioner 31 Drainage 32 Legal fees 33 Public health 34 Education (general government) 35 Clerk of courts 36 Correctional institute 37 Juvenile and magistrate court 38 Natural resources 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser E -7 E 2008 Per capita amount ($) 4,877.33 2,093.63 714.50 517.52 225.59 155.91 155.38 102.08 100.71 92.14 80.80 79.96 64.91 63.19 51.08 45.73 38.22 36.60 29.59 28.35 28.02 23.91 23.45 17.02 16.95 13.51 11.36 11.31 11.30 10.79 8.60 8.43 7.88 6.93 1.97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 42.9% 14.6% 10.6% 4.6% 3.2% 3.2% 2.1% 2.1% 1.9% 1.7% 1.6% 1.3% 1.3% 1.0% 0.9% 0.8% 0.8% 0.6% 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% 0.2% 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% 2008 Municipal Fiscal Planning Guide F 2008 Municipal Group Number Reporting = Population Range = 2007 Estimated Population = F 90 1,000 - 2,499 146,111 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 ($) Per capita amount ($) 1,415,253 871.75 218,134 189,863 28,271 134.36 116.95 17.41 389,105 246,651 0 142,454 229,617 41,070 80,471 13,577 93,887 612 239.68 151.93 0.00 87.75 141.44 25.30 49.57 8.36 57.83 0.38 43,684 240,095 117,325 0 38,292 84,477 294,619 80,664 213,955 26.91 147.89 72.27 0.00 23.59 52.04 181.48 49.69 131.79 2008 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 2008 Average amount ($) Per capita amount ($) 939,962 259,809 37,715 33 0 185,944 9,732 18,303 8,083 335,049 0 295,323 94 2,404 37,228 588.96 162.79 23.63 0.02 0.00 116.51 6.10 11.47 5.06 209.94 0.00 185.04 0.06 1.51 23.33 9,771 6.12 49 0.03 0 0.00 144 0.09 0 0.00 0 0.00 9,579 6.00 5,785 3.62 0 0.00 0 0.00 294 0.18 5,462 3.42 29 0.02 0 0.00 57,178 0 0 51,869 5,309 35.83 0.00 0.00 32.50 3.33 2008 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 2008 Average amount ($) 176,158 171,599 4,560 Per capita amount ($) 110.38 107.52 2.86 38,192 30,668 7,524 23.93 19.22 4.71 14,079 8.82 30,775 7,804 22,971 19.28 4.89 14.39 13,165 8.25 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Fire department (Const.) 2 Other expenditures (Const.) 3 Community development (Const.) 4 Highways and streets (Const.) 5 General government buildings (Land) 6 General administration (Const.) 7 Police department (Const.) 8 Garbage and trash disposal (Land) 9 General administration (Land) 10 Fire department (Land) 11 Highways and streets (Land) 12 Libraries (Const.) 13 Public welfare and social services (Land) 14 Parks and recreation (Land) 15 Police department (Land) 16 Financial administration (Land) 17 Community development (Land) 18 General government buildings (Const.) F- 3 140,902 105,488 791,516 394,030 353,274 253,963 155,370 135,047 89,724 104,030 71,404 71,516 68,940 91,067 58,939 53,971 47,765 51,101 38,870 25,758 88.29 66.10 440.96 342.04 245.96 166.84 97.65 82.30 78.67 72.44 43.51 42.16 41.19 36.56 32.07 28.36 28.21 27.79 21.00 16.67 2008 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 1,805,374 0 410,303 199,682 322,230 952.20 0.00 238.70 120.99 208.61 60,062 106,402 132,847 39,393 129,210 37.68 52.61 82.82 23.90 84.43 1,357,012 865,631 847,765 204,445 359,789 865.60 442.84 524.52 122.37 227.40 61,306 42,326 32,940 8,220 7,209 38.91 20.93 20.65 4.91 5.13 F 2008 Number reporting 4 0 15 16 18 49 8 54 39 14 49 7 55 37 16 48 8 53 36 15 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 77,457 51,512 1,037,066 F -4 Per capita amount ($) 47.71 31.73 638.80 Number reporting 90 90 90 2008 Municipal Fiscal Planning Guide F 2008 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 All other 2 Water/sewer system 3 Water/sewer system 4 Parks and recreation facilites 5 Water/sewer system 6 Education 7 All purposes 8 Fire protection 9 Multi-purpose 10 Water/sewer system 11 Parks and recreation facilites 12 Multi-purpose revenue bond 2,424,586 1 revenue bond 1,307,531 49 G.O. 1,119,967 3 G.O. 1,026,971 2 other long-term 922,243 46 G.O. 560,000 1 short-term 359,789 16 lease pool 246,920 10 other long-term 191,879 1 lease pool 182,703 18 lease pool 135,906 2 lease pool 125,036 5 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 579,879 77 96,943 3 268,750 11 0 0 24,437 19 10,207 12 862,359 78 91,683 3 253,714 11 0 0 28,490 18 60,862 11 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 125,397 492,165 617,562 As % of current operations 13.3% 52.4% 65.7% F -5 2008 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 Federal intergovernmental revenues 5 Receipts from sale of materials 6 Real and personal property taxes 7 Special purpose sales tax 8 State intergovernmental revenues 9 Fines, forfeits and court fees 10 Garbage and trash collection charges 11 Solid waste system 12 Franchise payments taxes 13 Other local intergovernmental revenues 14 Landfill fees 15 Insurance premiums taxes 16 Hotel/motel tax 17 Other enterprise funds 18 Alcoholic beverage taxes 19 All additional revenues 20 Fire service subscription fees 21 Interest earnings on investments 22 Business licenses and occupational taxes 23 Public utilities taxes 24 Motor vehicle taxes 25 Parks and recreation charges 26 Ambulance charges 27 Hospital charges 28 Rents and royalties 29 Other excise and special use taxes 30 Building permits 31 Other service charges 32 Alcoholic beverage taxes 33 Receipts from sale of real property 34 FIFA, penalties, interest and cost 35 Cemetery fees 36 Special assessments 37 Other licenses, permits and fees 38 Intangible taxes (regular and recording) 39 Mobile home taxes 40 Railroad equipment tax 41 Fee collections of county officers 42 Airport 43 Electric supply system 44 MARTA sales tax 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees F -6 F 2008 Per capita amount ($) 3,420.95 1,413.48 412.55 167.41 157.50 150.97 144.05 112.80 102.59 69.38 66.41 63.76 59.97 59.52 51.49 49.57 47.03 45.19 31.12 29.85 23.77 18.56 16.86 14.52 13.03 11.79 10.16 10.16 8.78 8.70 8.14 8.12 7.40 4.81 4.46 4.23 4.04 3.85 2.59 1.76 0.50 0.08 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 41.3% 12.1% 4.9% 4.6% 4.4% 4.2% 3.3% 3.0% 2.0% 1.9% 1.9% 1.8% 1.7% 1.5% 1.4% 1.4% 1.3% 0.9% 0.9% 0.7% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Gas supply system 2 Electric supply system 3 Water and sewer system 4 Other enterprise funds 5 Construction (non-utility) 6 Police department 7 Education (general government) 8 General administration 9 Drainage 10 Highways and streets 11 Purchase of equipment and land 12 Solid waste system 13 Garbage and trash collection 14 Community development 15 Financial administration 16 Debt service costs 17 Fire department 18 Parks and recreation 19 Other general expenditures 20 General government buildings 21 General insurance 22 Public welfare and social services 23 Garbage and trash disposal 24 Building inspection and regulation 25 Municipal court 26 Libraries 27 Legal fees 28 Juvenile and magistrate court 29 Jail 30 Correctional institute 31 Superior court 32 Public health 33 Tax commissioner 34 Ambulance service 35 Airport 36 Clerk of courts 37 County/municipal hospital 38 Natural resources 39 Parking facilities and meters 40 Payments to other hospitals 41 Probate court 42 Sheriff's department 43 State Court 44 State DHR health grants 45 Tax assessor/appraiser F -7 F 2008 Per capita amount ($) 4,961.68 1,334.40 1,219.73 608.50 284.98 224.19 199.63 125.36 114.54 113.87 107.64 100.21 78.89 54.68 49.63 47.41 37.17 32.19 30.95 27.78 24.38 23.11 21.52 20.79 16.35 13.48 13.06 10.59 7.22 6.84 4.12 3.51 2.29 1.50 1.15 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% 26.9% 24.6% 12.3% 5.7% 4.5% 4.0% 2.5% 2.3% 2.3% 2.2% 2.0% 1.6% 1.1% 1.0% 1.0% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 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% 2008 Municipal Fiscal Planning Guide G 2008 Municipal Group Number Reporting = Population Range = 2007 Estimated Population = G 79 500 - 999 56,426 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 ($) Per capita amount ($) 578,065 809.33 71,301 60,935 10,367 99.83 85.31 14.51 189,946 126,242 0 63,704 109,232 20,569 36,142 9,203 42,686 631 265.94 176.75 0.00 89.19 152.93 28.80 50.60 12.88 59.76 0.88 19,003 65,882 39,020 0 8,205 18,657 122,700 28,145 94,555 26.61 92.24 54.63 0.00 11.49 26.12 171.79 39.41 132.38 2008 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 2008 Average amount ($) Per capita amount ($) 416,275 155,248 15,119 51 0 117,731 3,674 10,280 8,393 128,616 4,479 114,679 0 621 8,836 593.03 221.17 21.54 0.07 0.00 167.72 5.23 14.64 11.96 183.23 6.38 163.37 0.00 0.89 12.59 9,961 37 0 0 13 149 9,763 14.19 0.05 0.00 0.00 0.02 0.21 13.91 635 0.90 0 0.00 0 0.00 150 0.21 485 0.69 0 0.00 0 0.00 21,543 1,239 0 19,291 1,026 30.69 1.76 0.00 27.48 1.44 2008 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 2008 Average amount ($) 65,421 65,389 32 Per capita amount ($) 93.20 93.15 0.05 9,468 6,851 2,617 13.49 9.76 3.73 1,509 2.15 13,917 3,723 10,325 19.83 5.30 14.52 9,957 14.19 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Fire department (Const.) 2 General administration (Const.) 3 Financial administration (Const.) 4 Drainage (Land) 5 Jail (Const.) 6 Libraries (Const.) 7 Highways and streets (Const.) 8 Community development (Land) 9 General administration (Land) 10 Parks and recreation (Land) 11 Drainage (Const.) 12 Fire department (Land) 13 General government buildings (Const.) 14 Police department (Land) 15 Parks and recreation (Const.) 16 Education - general govt. (Const.) 17 Other expenditures (Land) 18 Highways and streets (Land) G- 3 37,086 39,180 298,295 238,641 124,600 110,427 73,523 53,742 55,014 42,566 47,970 48,954 44,330 31,505 35,706 32,363 28,389 30,245 15,954 15,899 52.83 55.82 339.55 307.61 160.15 116.12 92.25 91.40 72.70 67.73 64.70 61.42 53.41 47.80 46.24 42.71 39.96 38.88 23.36 21.98 2008 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 ($) Per capita amount ($) 889,100 434,656 272,089 308,904 77,261 1,570.85 522.42 366.97 482.66 109.02 21,631 21,574 26,525 17,265 127,164 30.15 26.45 37.89 23.46 178.12 630,872 655,151 339,721 175,496 40,670 879.35 791.52 483.78 241.97 59.14 32,307 30,026 9,719 5,306 2,670 45.57 36.81 13.91 7.11 3.97 G 2008 Number reporting 1 2 9 6 7 30 5 45 21 12 30 7 45 18 6 29 5 39 18 9 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 27,946 3,997 527,307 G -4 Per capita amount ($) 39.13 5.60 738.26 Number reporting 79 79 79 2008 Municipal Fiscal Planning Guide G 2008 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Water/sewer system 3 Public buildings 4 Public buildings 5 Water/sewer system 6 Industrial revenue bonds 7 Parks and recreation facilites 8 Multi-purpose 9 Fire protection 10 Solid waste system 11 Gas utility system 12 All other G.O. revenue bond lease pool G.O. other long-term revenue bond lease pool other long-term G.O. lease pool revenue bond lease pool 790,601 4 642,454 29 599,671 4 588,469 2 359,409 41 221,000 1 213,969 1 134,526 1 113,220 2 81,921 1 74,000 1 64,655 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 239,270 68 27,207 3 8,567 3 3,795 1 5,140 11 3,034 3 304,418 70 23,122 3 7,406 3 8,555 2 4,929 10 2,746 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 46,382 183,209 229,591 As % of current operations 11.1% 44.0% 55.2% G -5 2008 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Airport 2 Water and sewer system 3 Gas supply system 4 Local option sales tax 5 Federal intergovernmental revenues 6 Special purpose sales tax 7 Hotel/motel tax 8 Fines, forfeits and court fees 9 Real and personal property taxes 10 Other enterprise funds 11 State intergovernmental revenues 12 Franchise payments taxes 13 Garbage and trash collection charges 14 Solid waste system 15 Insurance premiums taxes 16 Alcoholic beverage taxes 17 Other local intergovernmental revenues 18 Parking facilities and meters 19 All additional revenues 20 Other service charges 21 Interest earnings on investments 22 Fire service subscription fees 23 Public utilities taxes 24 Business licenses and occupational taxes 25 Other excise and special use taxes 26 Building permits 27 Alcoholic beverage taxes 28 Motor vehicle taxes 29 Rents and royalties 30 Receipts from sale of materials 31 Cemetery fees 32 Parks and recreation charges 33 Landfill fees 34 Receipts from sale of real property 35 Other licenses, permits and fees 36 Intangible taxes (regular and recording) 37 Mobile home taxes 38 FIFA, penalties, interest and cost 39 Railroad equipment tax 40 Tax collection fees 41 Ambulance charges 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 Special assessments 47 State DHR health grants G -6 G 2008 Per capita amount ($) 2,727.00 422.87 389.96 241.19 204.37 192.81 162.65 141.12 112.06 101.39 95.71 86.70 63.59 52.87 52.46 50.60 47.73 46.18 37.00 30.45 29.26 20.04 17.83 17.33 16.16 13.43 13.43 13.31 10.53 7.33 6.98 6.26 5.14 4.92 3.34 2.71 2.45 1.90 1.66 0.67 0.59 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 15.5% 14.3% 8.8% 7.5% 7.1% 6.0% 5.2% 4.1% 3.7% 3.5% 3.2% 2.3% 1.9% 1.9% 1.9% 1.8% 1.7% 1.4% 1.1% 1.1% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Airport 4 Sheriff's department 5 Construction (non-utility) 6 Gas supply system 7 Police department 8 General administration 9 Parking facilities and meters 10 Community development 11 Highways and streets 12 Other general expenditures 13 Purchase of equipment and land 14 Other enterprise funds 15 Solid waste system 16 Garbage and trash collection 17 Financial administration 18 Education (general government) 19 Municipal court 20 General insurance 21 Debt service costs 22 Building inspection and regulation 23 Legal fees 24 General government buildings 25 Fire department 26 Libraries 27 Parks and recreation 28 Public welfare and social services 29 Garbage and trash disposal 30 Clerk of courts 31 Jail 32 Superior court 33 Drainage 34 Tax commissioner 35 Public health 36 Probate court 37 Ambulance service 38 Correctional institute 39 County/municipal hospital 40 Juvenile and magistrate court 41 Natural resources 42 Payments to other hospitals 43 State Court 44 State DHR health grants 45 Tax assessor/appraiser G -7 G 2008 Per capita amount ($) 4,017.19 902.48 482.52 414.12 383.38 218.81 208.50 194.68 168.76 121.11 116.43 101.30 91.81 85.69 71.68 57.12 48.28 48.08 41.84 31.48 28.22 28.10 25.10 25.03 23.39 19.61 16.72 16.13 12.50 9.67 5.71 5.10 3.59 3.42 2.59 2.33 1.91 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 22.5% 12.0% 10.3% 9.5% 5.4% 5.2% 4.8% 4.2% 3.0% 2.9% 2.5% 2.3% 2.1% 1.8% 1.4% 1.2% 1.2% 1.0% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide H 2008 Municipal Group Number Reporting = Population Range = 2007 Estimated Population = H 128 Less than 500 34,606 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 ($) Per capita amount ($) 176,598 653.20 21,879 18,493 3,387 80.93 68.40 12.53 55,859 35,131 0 20,728 35,521 5,391 13,708 2,771 13,539 112 206.61 129.94 0.00 76.67 131.39 19.94 50.70 10.25 50.08 0.41 4,244 31,403 17,788 0 2,924 10,691 27,690 5,716 21,974 15.70 116.15 65.79 0.00 10.81 39.54 102.42 21.14 81.28 2008 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 2008 Average amount ($) Per capita amount ($) 102,669 52,330 3,180 2 0 40,064 2,349 4,573 2,161 21,388 0 16,159 0 64 5,166 378.64 192.99 11.73 0.01 0.00 147.76 8.66 16.87 7.97 78.88 0.00 59.59 0.00 0.24 19.05 1,416 5.22 0 0.00 0 0.00 0 0.00 0 0.00 22 0.08 1,393 5.14 747 2.76 0 0.00 0 0.00 135 0.50 76 0.28 536 1.98 0 0.00 6,358 0 0 5,408 951 23.45 0.00 0.00 19.94 3.51 2008 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 2008 Average amount ($) 15,868 15,447 421 Per capita amount ($) 58.52 56.97 1.55 2,339 8.63 2,030 7.49 309 1.14 107 0.39 1,755 6.47 620 2.29 1,135 4.19 3,167 11.68 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Fire department (Const.) 2 Community development (Const.) 3 Drainage (Const.) 4 Highways and streets (Const.) 5 Community development (Land) 6 General government buildings (Const.) 7 Libraries (Const.) 8 Parks and recreation (Const.) 9 Other expenditures (Land) 10 Fire department (Land) 11 Parks and recreation (Land) 12 General government buildings (Land) 13 General administration (Const.) 14 General administration (Land) 15 Highways and streets (Land) 16 Police department (Land) 17 Police department (Const.) 18 Financial administration (Land) H- 3 10,829 17,908 344,155 231,576 135,143 99,817 85,944 56,995 45,728 25,987 19,616 21,816 15,086 13,319 13,234 10,161 7,833 7,747 3,344 551 39.63 66.05 896.24 547.46 400.62 359.31 308.60 209.54 132.74 91.42 73.68 67.20 47.95 46.55 39.23 34.24 25.20 21.68 15.27 1.76 2008 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 ($) Per capita amount ($) 265,873 0 98,697 32,439 67,392 698.75 0.00 341.51 83.46 243.73 12,773 9,207 16,192 27,632 12,188 39.61 38.10 58.75 75.98 42.39 247,425 19,000 219,151 37,689 54,421 761.11 47.74 791.78 107.84 194.16 12,464 538 7,885 4,078 2,149 38.66 2.23 25.66 11.21 6.80 H 2008 Number reporting 2 0 6 3 6 23 3 38 9 6 24 1 37 8 7 23 3 28 9 6 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 5,068 1,311 251,229 H -4 Per capita amount ($) 18.74 4.85 929.24 Number reporting 128 128 128 2008 Municipal Fiscal Planning Guide H 2008 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Water/sewer system 3 All other 4 Fire protection 5 All purposes 6 Fire protection 7 Highways, streets and drainage 8 Law enforcement and corrections 9 Public buildings 10 Law enforcement and corrections 11 Multi-purpose 12 Parks and recreation facilities revenue bond other long-term revenue bond lease pool short-term other long-term lease pool lease pool G.O. other long-term lease pool other long-term 253,217 23 234,601 30 114,194 1 93,821 2 54,421 7 27,648 5 21,823 2 19,486 2 19,000 1 16,075 1 15,628 2 8,000 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 44,221 98 1,636 1 1,174 1 0 0 2,646 10 1,960 4 63,941 100 1,358 1 281 1 0 0 2,415 10 1,531 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 6,491 38,137 44,628 As % of current operations 6.3% 37.1% 43.5% H -5 2008 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 Other enterprise funds 4 Water and sewer system 5 Hotel/motel tax 6 Special purpose sales tax 7 Local option sales tax 8 State intergovernmental revenues 9 Real and personal property taxes 10 Fines, forfeits and court fees 11 Solid waste system 12 Other local intergovernmental revenues 13 Special assessments 14 Franchise payments taxes 15 Insurance premiums taxes 16 Garbage and trash collection charges 17 Public utilities taxes 18 Alcoholic beverage taxes 19 Receipts from sale of materials 20 Interest earnings on investments 21 Other service charges 22 All additional revenues 23 Other excise and special use taxes 24 Parks and recreation charges 25 Receipts from sale of real property 26 Fire service subscription fees 27 Rents and royalties 28 Business licenses and occupational taxes 29 Motor vehicle taxes 30 Alcoholic beverage taxes 31 Building permits 32 Cemetery fees 33 Intangible taxes (regular and recording) 34 Other licenses, permits and fees 35 Mobile home taxes 36 FIFA, penalties, interest and cost 37 Railroad equipment tax 38 Tax collection fees 39 Airport 40 Ambulance charges 41 Electric supply system 42 Fee collections of county officers 43 Hospital charges 44 Landfill fees 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants H -6 H 2008 Per capita amount ($) 3,041.84 536.22 444.53 222.22 208.66 203.00 161.65 159.50 147.31 128.33 123.24 94.22 83.80 66.70 56.29 53.30 52.72 44.23 33.63 30.92 24.62 23.36 23.33 18.41 14.36 13.68 12.01 11.87 11.03 10.40 7.54 6.71 3.63 3.13 2.13 1.86 1.51 1.22 0.54 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 17.6% 14.6% 7.3% 6.9% 6.7% 5.3% 5.2% 4.8% 4.2% 4.1% 3.1% 2.8% 2.2% 1.9% 1.8% 1.7% 1.5% 1.1% 1.0% 0.8% 0.8% 0.8% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Ambulance service 3 Construction (non-utility) 4 Water and sewer system 5 Other enterprise funds 6 Police department 7 General administration 8 Gas supply system 9 Solid waste system 10 Purchase of equipment and land 11 Highways and streets 12 Drainage 13 Community development 14 Other general expenditures 15 Garbage and trash collection 16 Municipal court 17 General government buildings 18 Garbage and trash disposal 19 Fire department 20 Financial administration 21 General insurance 22 Jail 23 Building inspection and regulation 24 Parks and recreation 25 Legal fees 26 Debt service costs 27 Libraries 28 Education (general government) 29 Public welfare and social services 30 Clerk of courts 31 Public health 32 Tax commissioner 33 Airport 34 Correctional institute 35 County/municipal hospital 36 Juvenile and magistrate court 37 Natural resources 38 Parking facilities and meters 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser H -7 H 2008 Per capita amount ($) 3,391.66 808.39 469.99 433.73 295.52 173.54 167.18 150.06 106.56 86.01 75.19 74.16 71.04 65.35 63.71 55.36 30.42 29.70 29.36 26.54 25.67 25.03 22.42 19.13 18.38 18.16 16.14 8.67 7.64 6.54 5.99 5.32 0.78 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 23.8% 13.9% 12.8% 8.7% 5.1% 4.9% 4.4% 3.1% 2.5% 2.2% 2.2% 2.1% 1.9% 1.9% 1.6% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.3% 0.2% 0.2% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2008 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 non-enterprise 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 2008 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 2008 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 2008 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 2007 Population 2,560 19,130 3,205 5,399 567 541 2,617 685 75,825 90 731 284 3,494 49,662 168 909 326 16,545 338 451 1,072 1,941 151 1,515 329 4,280 519,145 467 7,447 6,984 275 202 2,829 1,001 12,108 2,935 931 5,954 281 439 4,492 140 2,064 614 1,054 150 163 3,478 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 F C E G D H H E H F G F H H E RLGF reporting period 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 Municipality 2007 Population 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 Chattahoochee Hill Cntry 709 5,328 2,669 1,042 113 807 1,075 1,436 354 2,044 334 965 3,072 124 5,564 215 468 1,309 659 1,459 16,235 1,124 220 1,658 11,532 1,825 409 4,112 366 9,697 14,520 151 5,703 814 21,464 305 246 667 22,880 18,553 1,015 333 9,886 7,106 389 11,040 4,157 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 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 NR 2007 2007 2007 2007 NR NR 2007 NR NR 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR NR - No report * - Consolidated county/city government C- 1 2008 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 97 Chauncey 98 Chester 99 Chickamauga 100 Clarkesville 101 Clarkston 102 Claxton 103 Clayton 104 Clermont 105 Cleveland 106 Climax 107 Cobbtown 108 Cochran 109 Cohutta 110 Colbert 111 College Park 112 Collins 113 Colquitt 114 Comer 115 Commerce 116 Concord 117 Conyers 118 Coolidge 119 Cordele 120 Cornelia 121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cuthbert 127 Dacula 128 Dahlonega 129 Daisy 130 Dallas 131 Dalton 132 Damascus 133 Danielsville 134 Danville 135 Darien 136 Dasher 137 Davisboro 138 Dawson 139 Dawsonville 140 De Soto 141 Dearing 142 Decatur 143 Deepstep 144 Demorest 2007 Population 303 1,513 2,491 1,647 7,591 2,403 2,169 765 2,582 288 321 4,857 602 527 20,113 545 1,901 1,272 6,323 398 13,343 553 11,456 3,870 14,712 813 522 229 5,842 3,492 4,636 4,939 136 10,045 33,401 260 452 353 1,788 830 1,768 4,603 1,418 206 442 19,168 129 1,790 Group H F F F D F F G E H H E G G C G F F D H C G C E C G G H D E E E H C B H H H F G F E F H H C H F RLGF reporting period 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 Municipality 145 Denton 146 Dexter 147 Dillard 148 Doerun 149 Donalsonville 150 Dooling 151 Doraville 152 Douglas 153 Douglasville 154 Dublin 155 Dudley 156 Duluth 157 Dunwoody 158 DuPont 159 East Dublin 160 East Ellijay 161 East Point 162 Eastman 163 Eatonton 164 Edgehill 165 Edison 166 Elberton 167 Ellaville 168 Ellenton 169 Ellijay 170 Emerson 171 Enigma 172 Ephesus 173 Eton 174 Euharlee 175 Fairburn 176 Fairmount 177 Fargo 178 Fayetteville 179 Fitzgerald 180 Flemington 181 Flovilla 182 Flowery Branch 183 Folkston 184 Forest Park 185 Forsyth 186 Fort Gaines 187 Fort Oglethorpe 188 Fort Valley 189 Franklin 190 Franklin Springs 191 Funston 192 Gainesville 2007 Population 288 541 245 843 2,719 163 10,352 11,209 30,098 17,463 520 25,953 139 2,735 703 42,940 5,634 6,766 33 1,252 4,568 1,776 354 1,582 1,372 875 384 487 4,094 10,786 808 379 15,126 9,151 360 683 3,966 3,227 21,806 4,637 1,042 9,559 8,163 866 799 431 34,818 Group H G H G E H C C B C G B H H E G B D D H F E F H F F G H H E C G H C D H G E E C E F D D G G H B RLGF reporting period 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR - No report * - Consolidated county/city government C- 2 2008 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 193 Garden City 194 Garfield 195 Gay 196 Geneva 197 Gibson 198 Gillsville 199 Girard 200 Glennville 201 Glenwood 202 Good Hope 203 Gordon 204 Graham 205 Grantville 206 Gray 207 Grayson 208 Greensboro 209 Greenville 210 Griffin 211 Grovetown 212 Gum Branch 213 Guyton 214 Hagan 215 Hahira 216 Hamilton 217 Hampton 218 Hapeville 219 Haralson 220 Harlem 221 Harrison 222 Hartwell 223 Hawkinsville 224 Hazlehurst 225 Helen 226 Helena 227 Hephzibah 228 Hiawassee 229 Higgston 230 Hiltonia 231 Hinesville 232 Hiram 233 Hoboken 234 Hogansville 235 Holly Springs 236 Homeland 237 Homer 238 Homerville 239 Hoschton 240 Hull 2007 Population 9,504 157 133 112 754 210 226 5,166 888 263 2,118 327 2,608 2,218 1,471 3,332 923 23,504 8,744 262 1,907 1,045 2,261 566 5,206 5,971 158 1,899 482 4,301 4,294 3,806 791 2,428 4,434 866 333 390 30,504 1,988 518 2,914 7,956 807 1,077 2,813 1,563 162 Group D H H H G H H D G H F H E F F E G C D H F F F G D D H F H E E E G F E G H H B F G E D G F E F H RLGF reporting period 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 Municipality 241 Ideal 242 Ila 243 Iron City 244 Irwinton 245 Ivey 246 Jackson 247 Jacksonville 248 Jakin 249 Jasper 250 Jefferson 251 Jeffersonville 252 Jenkinsburg 253 Jersey 254 Jesup 255 Johns Creek 256 Jonesboro 257 Junction City 258 Kennesaw 259 Keysville 260 Kingsland 261 Kingston 262 Kite 263 LaFayette 264 LaGrange 265 Lake City 266 Lake Park 267 Lakeland 268 Lavonia 269 Lawrenceville 270 Leary 271 Leesburg 272 Lenox 273 Leslie 274 Lexington 275 Lilburn 276 Lilly 277 Lincolnton 278 Lithonia 279 Locust Grove 280 Loganville 281 Lone Oak 282 Lookout Mountain 283 Louisville 284 Lovejoy 285 Ludowici 286 Lula 287 Lumber City 288 Lumpkin 2007 Population 477 332 299 585 1,078 4,411 117 151 3,123 7,513 1,154 229 168 10,181 59,580 3,911 176 31,613 241 13,266 663 235 6,890 27,977 2,713 594 2,804 2,060 28,969 628 2,876 897 437 230 11,526 220 1,509 2,368 4,511 10,242 96 1,550 2,641 2,443 1,595 2,347 1,192 1,216 Group H H H G F E H H E D F H H C A E H B H C G H D B E G E F B G E G H H C H F F E C H F E F F F F F RLGF reporting period 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 NR 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 NR - No report * - Consolidated county/city government C- 3 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 289 Luthersville 290 Lyerly 291 Lyons 292 Macon 293 Madison 294 Manassas 295 Manchester 296 Mansfield 297 Marietta 298 Marshallville 299 Martin 300 Maxeys 301 Maysville 302 McCaysville 303 McDonough 304 McIntyre 305 McRae 306 Meansville 307 Meigs 308 Menlo 309 Metter 310 Midville 311 Midway 312 Milan 313 Milledgeville 314 Millen 315 Milner 316 Milton 317 Mitchell 318 Molena 319 Monroe 320 Montezuma 321 Monticello 322 Montrose 323 Moreland 324 Morgan 325 Morganton 326 Morrow 327 Morven 328 Moultrie 329 Mount Airy 330 Mount Vernon 331 Mount Zion 332 Mountain City 333 Mountain Park 334 Nahunta 335 Nashville 336 Nelson Population 827 519 4,480 93,076 3,895 105 3,808 572 67,021 1,240 307 214 1,633 946 18,443 716 4,379 186 1,080 529 4,272 457 1,068 1,023 20,039 3,472 649 15,088 191 477 13,442 3,860 2,594 164 428 1,548 268 5,499 619 15,199 976 2,188 1,557 746 560 979 4,824 900 Group G 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 C H H C E E H H F H D G C G F F G G G E G RLGF reporting period NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 Municipality 337 Newborn 338 Newington 339 Newnan 340 Newton 341 Nicholls 342 Nicholson 343 Norcross 344 Norman Park 345 North High Shoals 346 Norwood 347 Nunez 348 Oak Park 349 Oakwood 350 Ochlocknee 351 Ocilla 352 Oconee 353 Odum 354 Offerman 355 Oglethorpe 356 Oliver 357 Omega 358 Orchard Hill 359 Oxford 360 Palmetto 361 Parrott 362 Patterson 363 Pavo 364 Payne City 365 Peachtree City 366 Pearson 367 Pelham 368 Pembroke 369 Pendergrass 370 Perry 371 Pine Lake 372 Pine Mountain 373 Pinehurst 374 Pineview 375 Pitts 376 Plains 377 Plainville 378 Pooler 379 Port Wentworth 380 Portal 381 Porterdale 382 Poulan 383 Powder Springs 384 Preston Population 773 319 28,857 794 2,745 1,913 10,490 862 555 286 136 380 4,063 613 3,166 289 459 444 1,105 238 1,375 237 2,498 5,035 134 679 701 166 34,516 1,955 3,896 2,484 565 12,661 718 1,263 371 521 300 608 267 13,526 4,167 611 1,812 891 15,380 434 Group G H B G E F C G G H H H E G E H H H F H F H F D H G G H B F E F G C G F H G H G H C E G F G C H RLGF reporting period 2007 2007 2007 NR NR 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR - No report * - Consolidated county/city government C- 4 2008 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 385 Pulaski 386 Quitman 387 Ranger 388 Ray City 389 Rayle 390 Rebecca 391 Register 392 Reidsville 393 Remerton 394 Rentz 395 Resaca 396 Rest Haven 397 Reynolds 398 Rhine 399 Riceboro 400 Richland 401 Richmond Hill 402 Riddleville 403 Rincon 404 Ringgold 405 Riverdale 406 Riverside 407 Roberta 408 Rochelle 409 Rockmart 410 Rocky Ford 411 Rome 412 Roopville 413 Rossville 414 Roswell 415 Royston 416 Rutledge 417 Sale City 418 Sandersville 419 Sandy Springs 420 Santa Claus 421 Sardis 422 Sasser 423 Savannah 424 Scotland 425 Screven 426 Senoia 427 Shady Dale 428 Sharon 429 Sharpsburg 430 Shellman 431 Shiloh 432 Siloam 2007 Population 301 93 772 133 238 167 2,423 1,018 323 771 146 1,004 432 726 1,590 10,132 122 7,454 2,769 15,345 60 749 1,383 4,486 180 36,463 203 3,448 87,312 2,714 762 320 6,173 83,166 247 1,188 347 130,331 288 778 3,244 244 96 329 1,074 425 337 Group H H H G H H H F F H G H F H G F C 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 RLGF reporting period 2007 2007 NR 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 NR NR Municipality 433 Sky Valley 434 Smithville 435 Smyrna 436 Snellville 437 Social Circle 438 Soperton 439 Sparks 440 Sparta 441 Springfield 442 St. Marys 443 Stapleton 444 Statesboro 445 Statham 446 Stillmore 447 Stockbridge 448 Stone Mountain 449 Sugar Hill 450 Summertown 451 Summerville 452 Sumner 453 Sunny Side 454 Surrency 455 Suwanee 456 Swainsboro 457 Sycamore 458 Sylvania 459 Sylvester 460 Talbotton 461 Talking Rock 462 Tallapoosa 463 Tallulah Falls 464 Talmo 465 Tarrytown 466 Taylorsville 467 Temple 468 Tennille 469 Thomaston 470 Thomasville 471 Thomson 472 Thunderbolt 473 Tifton 474 Tiger 475 Tignall 476 Toccoa 477 Toomsboro 478 Trenton 479 Trion 480 Tunnel Hill 2007 Population 219 951 49,534 20,076 4,535 3,243 1,792 1,312 2,085 16,666 308 26,610 2,820 760 14,123 7,651 16,725 145 5,004 299 131 247 14,878 7,535 528 2,509 5,726 998 105 3,082 159 603 104 224 4,382 1,461 9,165 19,000 6,793 2,650 16,486 316 628 9,133 619 2,370 2,059 1,249 Group H G B C E E F F F C H B E G C D C H D H H H C D G E D G H E H G H H E F D C D E C H G D G F F F RLGF reporting period 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 NR NR - No report * - Consolidated county/city government C- 5 2008 Municipal Fiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 481 Turin 482 Twin City 483 Ty Ty 484 Tybee Island 485 Tyrone 486 Unadilla 487 Union City 488 Union Point 489 Uvalda 490 Valdosta 491 Varnell 492 Vernonburg 493 Vidalia 494 Vidette 495 Vienna 496 Villa Rica 497 Waco 498 Wadley 499 Waleska 500 Walnut Grove 501 Walthourville 502 Warm Springs 503 Warner Robins 504 Warrenton 505 Warwick 506 Washington 507 Watkinsville 508 Waverly Hall 509 Waycross 510 Waynesboro 511 West Point 512 Weston 513 Whigham 514 White 515 White Plains 516 Whitesburg 517 Willacoochee 518 Williamson 519 Winder 520 Winterville 521 Woodbine 522 Woodbury 523 Woodland 524 Woodstock 525 Woodville 526 Woolsey 527 Wrens 528 Wrightsville 2007 Population 395 1,775 770 3,912 6,415 2,908 16,771 1,551 550 47,567 1,584 136 11,224 112 2,867 12,375 501 1,944 856 1,214 3,886 472 60,392 1,955 404 4,037 2,825 797 14,765 5,774 3,373 71 609 703 302 588 1,540 366 13,599 1,152 1,357 1,074 408 22,965 420 200 2,222 3,751 Group H 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 RLGF reporting period 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 NR 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 Municipality 529 Yatesville 530 Young Harris 531 Zebulon 2007 Population 388 591 1,234 Group H G F RLGF reporting period 2007 2007 2007 NR - No report * - Consolidated county/city government C- 6