Georgia local government finances: 2009 municipal government fiscal planning guide

GEORGIA LOCAL GOVERNMENT FINANCES
2009 MUNICIPAL GOVERNMENT FISCAL PLANNING GUIDE
Georgia Department of Community Affairs
December, 2009

2009 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2009 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 2008 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 2009 Municipal Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2008 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

2009 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 2008 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 2008 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

2009 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the estimated total 2008 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 52 41 78 94 92 147 529

Number reporting
9 15 50 39 72 88 80 123 476

Population ranges are based upon estimated amounts for 2008 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 H, the City of Preston and the Town of Weston were merged with Webster County and were dissolved when Census Bureau population figures for 2008 were released. The new City of Chattahoochee Hills and new City of Dunwoody were exempt from reporting in 2008 during their transition period.

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2009 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 2008 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2009
T
476 All Groups 3,254,236

Average amount ($)

Per capita amount ($)

6,754,312

987.96

1,834,807 1,638,740
196,067

268.38 239.70
28.68

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

1,477,890 1,072,555
0 405,335

216.17 156.88
0.00 59.29

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

1,191,254 157,751 316,942 224,367 472,953 19,242

174.25 23.07 46.36 32.82 69.18 2.81

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

437,465
750,582 233,260
0 329,278 188,044

63.99
109.79 34.12 0.00 48.16 27.51

Service Charges and Other Revenues Service charge revenues Other revenues

1,062,314 326,774 736,226

155.39 47.70
107.69

T - 1

2009 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 2009

Average amount ($)

Per capita amount ($)

5,862,682
1,577,605 225,465 80 3
1,161,960 101,009 66,094 22,992
2,452,565 6,593
1,565,518 93,558 24,990
761,908

1,520.36
409.12 58.47 0.02 0.00 301.33 26.19 17.14 5.96
636.02 1.71
405.98 24.26 6.48
197.58

113,315 6 0 7
439 25
112,838

29.39 0.00 0.00 0.00 0.11 0.01
29.26

73,378 63 0
6,788 55,862 10,666
0

19.03 0.02 0.00 1.76
14.49 2.77 0.00

92,175 909 312
83,871 7,260

23.90 0.24 0.08
21.70 1.88

2009 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 2009

Average amount ($)
601,585 582,020
19,564

Per capita amount ($)
156.01 150.93
5.07

406,394 384,465
21,929

105.39 99.70 5.69

36,741

9.53

358,488 140,456 218,327

92.97 36.35 56.62

150,458

39.02

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Libraries (Const.) 2 General government buildings (Const.) 3 Education - general govt. (Const.) 4 Highways and streets (Const.) 5 Libraries (Land) 6 Other expenditures (Const.) 7 General administration (Const.) 8 Drainage (Land) 9 Parks and recreation (Const.) 10 General government buildings (Land) 11 Police department (Land) 12 General administration (Land) 13 Highways and streets (Land) 14 Drainage (Const.) 15 Public welfare and social services (Const.)

680,352
646,661
341,074 822,525 575,285 995,870 525,733 737,277 1,467,592 300,642 686,094 490,239 288,782 322,840 304,979 570,215 195,372

176.43
167.70
120.28 67.44 65.16 63.00 60.79 58.28 56.40 40.32 26.81 26.25 25.24 24.99 24.70 22.40 18.07

T - 3

2009 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 ($)

11,360,185 12,607,308
2,619,177 898,867
4,871,903

283.22 179.11 224.63
47.92 294.37

3,524,263 2,701,578
507,744 280,521 3,202,367

324.96 102.18
63.40 21.69 221.82

31,574,007 14,902,833
5,293,231 2,389,248 5,100,408

2,820.63 578.05 608.69 175.56 322.98

956,153 670,069 175,735
88,398 151,962

86.00 25.92 18.99
6.80 10.33

T 2009
Number reporting
23 11 98 88 50
207 50 258 201 58
208 51 268 190 50
212 51 234 193 58

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ

Category
Sinking funds Bond funds General/other funds

Average amount ($)
1,767,292 21,939,826
7,812,225

Per capita amount ($)
179.13 1,125.04 1,122.51

Number reporting
201 79 463

T - 4

2009 Municipal Fiscal Planning Guide

T

2009

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 All other 3 Solid waste system 4 Water/sewer system 5 Solid waste system 6 All other 7 Education 8 Parks and recreation facilities 9 Highways, streets and drainage 10 Gas utility system 11 Parks and recreation facilites 12 All purposes

G.O.

37,675,044

11

other long-term 25,023,385

23

G.O.

20,265,000

1

revenue bond

18,135,567

195

revenue bond

16,462,500

2

revenue bond

16,299,888

26

G.O.

15,961,429

7

revenue bond

12,880,756

8

G.O.

12,213,173

3

revenue bond

7,802,422

5

G.O.

6,610,705

10

short-term

5,100,408

50

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

2,707,052

398

1,594,465

46

1,019,589

75

1,433,708

18

512,202

152

330,199

80

3,461,649

398

1,460,960

46

934,419

74

1,973,539

19

519,969

147

418,944

79

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,290,956 3,188,950 4,508,591

As % of current operations
22.0% 54.9% 76.9%

T - 5

2009 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 Garbage and trash collection charges 10 Franchise payments taxes 11 Other local intergovernmental revenues 12 Fines, forfeits and court fees 13 Insurance premiums taxes 14 Business licenses and occupational taxes 15 Federal intergovernmental revenues 16 Hotel/motel tax 17 Landfill fees 18 State intergovernmental revenues 19 All additional revenues 20 Other service charges 21 Alcoholic beverage taxes 22 Interest earnings on investments 23 Motor vehicle taxes 24 Building permits 25 Receipts from sale of materials 26 Ambulance charges 27 Rents and royalties 28 Other excise and special use taxes 29 Public utilities taxes 30 Parks and recreation charges 31 Fire service subscription fees 32 Alcoholic beverage taxes 33 Tax collection fees 34 Other licenses, permits and fees 35 Hospital charges 36 Intangible taxes (regular and recording) 37 FIFA, penalties, interest and cost 38 Parking facilities and meters 39 Fee collections of county officers 40 Receipts from sale of real property 41 Cemetery fees 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 2009

Per capita amount ($)
3,574.55 819.62 745.35 496.08 251.53 193.68 117.58 106.03 82.78 73.18 69.70 61.85 57.11 46.67 38.75 38.47 38.24 37.23 37.11 29.79 29.27 23.69 23.38 16.49 16.34 15.68 14.59 12.07 10.69 10.31
9.61 8.88 7.89 5.37 4.87 4.79 4.72 3.30 3.28 2.24 2.23 2.02 1.38 0.40 0.33 0.00 0.00 0.00

Percent of total revenues
100.0% 22.9% 20.9% 13.9% 7.0% 5.4% 3.3% 3.0% 2.3% 2.0% 1.9% 1.7% 1.6% 1.3% 1.1% 1.1% 1.1% 1.0% 1.0% 0.8% 0.8% 0.7% 0.7% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 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 Gas supply system 4 Water and sewer system 5 Police department 6 Sheriff's department 7 General administration 8 Education (general government) 9 Fire department 10 Construction (non-utility) 11 Solid waste system 12 Purchase of equipment and land 13 Other enterprise funds 14 Debt service costs 15 Highways and streets 16 Correctional institute 17 Garbage and trash collection 18 Parks and recreation 19 Community development 20 Financial administration 21 Other general expenditures 22 General insurance 23 Building inspection and regulation 24 General government buildings 25 Public welfare and social services 26 Drainage 27 Municipal court 28 Probate court 29 Libraries 30 Garbage and trash disposal 31 Jail 32 County/municipal hospital 33 Ambulance service 34 Tax commissioner 35 Legal fees 36 Juvenile and magistrate court 37 Public health 38 Clerk of courts 39 Parking facilities and meters 40 Superior court 41 Tax assessor/appraiser 42 Natural resources 43 Payments to other hospitals 44 State Court 45 State DHR health grants
T - 7

T 2009

Per capita amount ($)
5,902.58 1,435.44 1,023.04 743.17 636.10 234.98 193.79 170.05 140.21 132.68 128.56 109.79 105.67 102.98
93.39 87.04 82.78 66.69 61.54 41.83 38.17 33.53 26.75 25.78 22.52 21.25 19.58 18.18 14.69 13.91 13.58 11.73 11.35 8.10 6.68 6.11 5.53 5.32 4.22 2.85 2.32 0.45 0.26 0.00 0.00 0.00

Percent of total
expenditures
100.0% 24.3% 17.3% 12.6% 10.8% 4.0% 3.3% 2.9% 2.4% 2.2% 2.2% 1.9% 1.8% 1.7% 1.6% 1.5% 1.4% 1.1% 1.0% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide

A

2009

Municipal Group Number Reporting = Population Range = 2008 Estimated Population =

A 9 50,000 and Above 1,197,634

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 ($)

148,690,924

1,117.39

48,443,241 43,734,589
4,708,652

364.04 328.66
35.38

29,677,962 26,388,746
0 3,289,215
27,732,557 2,980,874 6,459,793 7,576,282
10,268,661 446,947

223.02 198.31
0.00 24.72
208.41 22.40 48.54 56.93 77.17 3.36

12,681,610
15,377,733 4,254,099 0 4,917,211 6,206,424
14,777,821 5,247,974 9,529,847

95.30
115.56 31.97 0.00 36.95 46.64
111.05 39.44 71.62

2009 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 2009

Average amount ($)

Per capita amount ($)

151,196,640
50,443,997 5,087,032 0 0 40,523,959 2,793,569 1,617,660 421,777
61,014,841 0
35,392,784 4,948,176 393,510
20,280,371

2,585.92
862.74 87.00 0.00 0.00 693.08 47.78 27.67 7.21
1,043.54 0.00
605.32 84.63 6.73
346.86

2,575,968 0 0 0 0 0
2,575,968

44.06 0.00 0.00 0.00 0.00 0.00
44.06

2,593,632 0 0
93,602 2,198,154
301,876 0

44.36 0.00 0.00 1.60 37.60 5.16 0.00

399,661

6.84

12,431

0.21

7,494

0.13

285,045

4.88

94,691

1.62

2009 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 2009

Average amount ($)
11,152,747 10,443,634
709,113

Per capita amount ($)
190.75 178.62
12.13

9,781,443 9,781,443
0

167.29 167.29
0.00

0

0.00

10,504,988 3,494,391 7,010,596

179.67 59.76
119.90

2,729,363

46.68

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

Purpose

Average amount ($)

Per capita amount ($)

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

A- 3

16,852,809
11,632,055
13,004,115 7,870,566 3,569,436 6,461,507 2,841,745 4,559,689 3,872,505 4,265,555 2,532,585 2,524,541 903,567 892,012 349,034 128,780 36,076 102,524 65,236 58,627

288.23
198.94
55.87 46.45 43.16 37.62 32.63 32.52 25.52 20.17 14.28 10.26
6.44 5.88 3.98 1.91 0.53 0.33 0.27 0.19

2009 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 ($)

31,320,000 37,741,667 83,684,235
7,652,318 104,501,000

161.83 163.34 272.68
45.53 349.86

124,099,600 27,159,917 29,719,819 2,819,142 77,835,000

695.59 141.27 121.85
20.10 260.58

869,805,569 109,195,000 124,000,672
28,259,693 104,303,500

5,392.07 567.98 772.79 201.53 349.20

23,257,592 5,140,896 4,482,432 1,256,641 3,517,589

144.18 26.74 25.61 8.51 11.78

A 2009
Number reporting
4 3 2 5 2
5 4 3 8 2
6 4 6 8 2
6 4 5 7 2

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ

Category
Sinking funds Bond funds All other funds

Average amount ($)
23,609,065 177,394,692 195,879,893
A -4

Per capita amount ($)
177.42 1,333.09 1,472.00

Number reporting
9 9 9

2009 Municipal Fiscal Planning Guide

A

2009

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose

Type of issue

Number Amount ($) reporting

1 Water/sewer system 2 All other 3 Multi-purpose 4 Multi-purpose 5 All purposes 6 Water/sewer system 7 Education 8 All other 9 Solid waste system 10 Parks and recreation facilities 11 Solid waste system 12 Public buildings

revenue bond 643,216,158

4

other long-term 185,256,333

3

lease pool

149,301,000

1

G.O.

115,846,667

3

short-term

104,303,500

2

other long-term 62,596,078

3

G.O.

41,680,000

1

revenue bond

40,449,147

3

revenue bond

29,340,000

1

revenue bond

21,330,350

3

G.O.

20,265,000

1

G.O.

13,647,500

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

64,161,730

6

10,694,287

1

4,426,432

1

74,303,002

3

11,710,029

6

4,894,949

7

84,727,468

6

10,735,229

1

4,126,667

1

102,177,412

3

11,841,568

6

4,764,967

7

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
35,712,943 77,000,922 112,713,865

As % of current operations
23.6% 50.9% 74.5%

A -5

2009 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Airport 2 Gas supply system 3 Water and sewer system 4 Real and personal property taxes 5 Local option sales tax 6 Solid waste system 7 Garbage and trash collection charges 8 Franchise payments taxes 9 Special purpose sales tax 10 Business licenses and occupational taxes 11 Hotel/motel tax 12 Federal intergovernmental revenues 13 Insurance premiums taxes 14 Other enterprise funds 15 Other local intergovernmental revenues 16 State intergovernmental revenues 17 Fines, forfeits and court fees 18 All additional revenues 19 Other service charges 20 Interest earnings on investments 21 Building permits 22 Alcoholic beverage taxes 23 Rents and royalties 24 Motor vehicle taxes 25 Receipts from sale of materials 26 Public utilities taxes 27 Alcoholic beverage taxes 28 Other excise and special use taxes 29 Intangible taxes (regular and recording) 30 Other licenses, permits and fees 31 FIFA, penalties, interest and cost 32 Parks and recreation charges 33 Fire service subscription fees 34 Parking facilities and meters 35 Receipts from sale of real property 36 Cemetery fees 37 Railroad equipment tax 38 Special assessments 39 Mobile home taxes 40 Ambulance charges 41 Electric supply system 42 Fee collections of county officers 43 Hospital charges 44 Landfill fees 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees
A -6

A 2009

Per capita amount ($)
3,681.71 946.45 649.50 599.80 328.66 222.22 106.67 81.08 77.17 68.86 58.37 56.93 49.08 48.54 41.74 39.69 34.49 33.90 32.08 28.04 25.41 23.24 22.40 19.83 17.67 14.66
9.86 9.63 8.39 7.23 5.96 3.76 3.31 2.19 1.90 1.27 1.03 0.38 0.18 0.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 25.7% 17.6% 16.3% 8.9% 6.0% 2.9% 2.2% 2.1% 1.9% 1.6% 1.5% 1.3% 1.3% 1.1% 1.1% 0.9% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 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 General administration 6 Police department 7 Debt service costs 8 Fire department 9 Purchase of equipment and land 10 Solid waste system 11 Construction (non-utility) 12 Correctional institute 13 Highways and streets 14 Parks and recreation 15 Community development 16 General insurance 17 Other enterprise funds 18 Financial administration 19 Garbage and trash collection 20 Building inspection and regulation 21 Drainage 22 Public welfare and social services 23 General government buildings 24 Other general expenditures 25 Municipal court 26 Garbage and trash disposal 27 Jail 28 Public health 29 Legal fees 30 Ambulance service 31 Parking facilities and meters 32 Natural resources 33 Clerk of courts 34 County/municipal hospital 35 Education (general government) 36 Juvenile and magistrate court 37 Libraries 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
A -7

A 2009

Per capita amount ($)
6,004.30 1,430.05 1,301.51 792.05 605.52 304.53 265.97 165.62 152.40 135.21 107.87 101.23
82.78 78.48 73.51 57.11 44.03 40.63 38.23 37.97 29.94 28.34 24.75 24.31 23.75 19.36 12.61 9.46 5.47 5.23 5.05 1.21 0.13 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% 21.7% 13.2% 10.1% 5.1% 4.4% 2.8% 2.5% 2.3% 1.8% 1.7% 1.4% 1.3% 1.2% 1.0% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide

B

2009

Municipal Group Number Reporting = Population Range = 2008 Estimated Population =

B 15 25,000 - 49,999 522,680

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 ($)

32,912,848

944.54

8,621,371 7,789,502
831,869

247.42 223.55
23.87

6,828,393 4,034,902
0 2,793,491
5,538,512 751,601
1,554,871 761,668
2,328,320 142,052

195.96 115.79
0.00 80.17
158.95 21.57 44.62 21.86 66.82 4.08

1,628,264
3,729,891 982,252 0
2,337,867 409,772
6,566,418 1,562,625 5,003,794

46.73
107.04 28.19 0.00 67.09 11.76
188.44 44.84
143.60

2009 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 2009

Average amount ($)

Per capita amount ($)

24,171,869
4,136,538 876,175 0 0
2,560,399 366,722 243,275 89,967
10,930,566 0
7,216,766 0
136,408 3,577,391

1,111.21
190.16 40.28 0.00 0.00 117.70 16.86 11.18 4.14
502.49 0.00
331.76 0.00 6.27
164.46

562,009 0 0 0 0 0
562,009

25.84 0.00 0.00 0.00 0.00 0.00
25.84

276,332 0 0
22,099 239,114
15,119 0

12.70 0.00 0.00 1.02 10.99 0.70 0.00

501,572 752 0
500,820 0

23.06 0.03 0.00
23.02 0.00

2009 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 2009

Average amount ($)
2,802,026 2,777,210
24,816

Per capita amount ($)
128.81 127.67
1.14

2,391,706 2,238,368
153,338

109.95 102.90
7.05

667

0.03

1,258,843 720,164 538,679

57.87 33.11 24.76

1,311,610

60.30

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

Purpose

Average amount ($)

Per capita amount ($)

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

2,275,620
4,158,525
3,085,912 2,119,853 1,225,807 1,072,713
844,702 548,414 497,504 508,615 503,262 333,144 349,812 251,087 227,856 208,383 195,606 215,968 130,005 107,720

104.61
191.17
81.89 61.69 36.42 28.95 24.24 15.74 13.96 13.83 10.37
9.34 8.81 7.42 6.54 5.42 5.38 4.45 3.16 3.02

2009 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

0 6,011,255 4,713,720
941,325 4,600,000

0.00 120.46 126.34
27.06 135.96

3,644,833 1,759,089
940,020 698,829 4,076,179

97.41 50.06 26.09 19.53 120.47

37,049,600 15,563,021 21,296,743
6,336,240 2,700,000

990.21 442.90 591.02 177.11
85.37

1,907,395 752,208 444,369 168,344 71,477

50.98 21.41 12.33
4.71 2.11

B 2009
Number reporting
0 1 5 6 2
10 8 9 12 2
10 8 9 12 1
10 8 9 12 2

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ

Category
Sinking funds Bond funds All other funds

Average amount ($)
2,107,592 973,570
34,131,695
B -4

Per capita amount ($)
60.48 27.94 979.52

Number reporting
15 15 15

2009 Municipal Fiscal Planning Guide

B

2009

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

revenue bond

34,404,778

9

other long-term 28,644,554

6

G.O.

15,872,500

2

revenue bond

13,445,000

2

G.O.

12,367,259

2

G.O.

10,147,538

4

lease pool

8,862,693

3

lease pool

8,369,909

4

revenue bond

7,862,667

3

revenue bond

6,790,000

1

G.O.

5,234,845

1

G.O.

4,008,517

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

12,841,513

10

10,802,241

3

6,400,579

4

474,094

2

2,294,874

11

2,624,906

9

16,791,416

10

9,487,587

3

5,807,179

4

506,648

2

2,751,327

11

3,305,424

10

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
6,155,584 14,721,682 21,018,693

As % of current operations
25.5% 61.5% 87.0%

B -5

2009 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Other enterprise funds 6 Special purpose sales tax 7 Airport 8 Solid waste system 9 Fines, forfeits and court fees 10 Other local intergovernmental revenues 11 Garbage and trash collection charges 12 Franchise payments taxes 13 Insurance premiums taxes 14 State intergovernmental revenues 15 Other service charges 16 Business licenses and occupational taxes 17 Interest earnings on investments 18 Hotel/motel tax 19 Alcoholic beverage taxes 20 All additional revenues 21 Receipts from sale of materials 22 Other excise and special use taxes 23 Motor vehicle taxes 24 Parks and recreation charges 25 Federal intergovernmental revenues 26 Building permits 27 Rents and royalties 28 Fire service subscription fees 29 Ambulance charges 30 Alcoholic beverage taxes 31 Tax collection fees 32 Public utilities taxes 33 Other licenses, permits and fees 34 Intangible taxes (regular and recording) 35 Receipts from sale of real property 36 Cemetery fees 37 FIFA, penalties, interest and cost 38 Parking facilities and meters 39 Mobile home taxes 40 Railroad equipment tax 41 Special assessments 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 Landfill fees 46 MARTA sales tax 47 State DHR health grants
B -6

B 2009

Per capita amount ($)
2,882.17 810.44 544.88 236.39 168.75 127.78 125.93 100.93 92.06 85.65 84.84 67.80 66.82 44.62 28.19 27.76 27.56 24.19 23.01 21.57 19.51 19.01 18.50 16.25 15.04 14.14
9.61 8.69 8.47 8.12 7.41 6.62 4.32 4.11 3.89 2.78 2.65 2.02 1.54 0.22 0.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 28.1% 18.9% 8.2% 5.9% 4.4% 4.4% 3.5% 3.2% 3.0% 2.9% 2.4% 2.3% 1.5% 1.0% 1.0% 1.0% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Other enterprise funds 6 Fire department 7 Construction (non-utility) 8 Solid waste system 9 Airport 10 Highways and streets 11 General administration 12 Garbage and trash collection 13 Purchase of equipment and land 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 General government buildings 23 Libraries 24 General insurance 25 Jail 26 Ambulance service 27 Legal fees 28 Drainage 29 Public health 30 Parking facilities and meters 31 Education (general government) 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 2009

Per capita amount ($)
4,496.67 1,558.63 735.30 712.48 207.11 147.88 132.62 125.62 110.37 107.86
79.70 73.48 67.13 65.31 64.24 59.80 49.11 36.74 26.68 22.79 22.20 16.13 15.65 15.49 12.38 9.78 6.52 5.78 5.44 3.85 0.31 0.28 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% 34.7% 16.4% 15.8% 4.6% 3.3% 2.9% 2.8% 2.5% 2.4% 1.8% 1.6% 1.5% 1.5% 1.4% 1.3% 1.1% 0.8% 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% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide

C

2009

Municipal Group Number Reporting = Population Range = 2008 Estimated Population =

C 50 10,000 - 24,999 776,522

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 ($)

14,513,075

934.49

4,093,325 3,567,676
525,650

263.57 229.72
33.85

2,924,779 1,942,220
0 982,559
2,364,923 370,112 654,545 334,908 961,452 43,906

188.33 125.06
0.00 63.27
152.28 23.83 42.15 21.56 61.91 2.83

891,372
1,298,681 351,664 0 799,986 147,031
2,939,995 918,543
2,021,452

57.40
83.62 22.64
0.00 51.51
9.47
189.31 59.14
130.16

2009 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 2009

Average amount ($)

Per capita amount ($)

11,377,684
2,361,597 514,870 0 0
1,466,428 233,785 93,212 53,301
5,006,274 0
3,300,410 0
51,812 1,654,053

1,112.37
230.89 50.34 0.00 0.00 143.37 22.86 9.11 5.21
489.45 0.00
322.67 0.00 5.07
161.71

269,173 0 0 0 0 0
269,173

26.32 0.00 0.00 0.00 0.00 0.00
26.32

56,914

5.56

0

0.00

0

0.00

16,010

1.57

21,477

2.10

19,426

1.90

0

0.00

243,130 2,863 1,063
230,538 8,667

23.77 0.28 0.10
22.54 0.85

2009 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 2009

Average amount ($)
1,280,007 1,251,968
28,039

Per capita amount ($)
125.14 122.40
2.74

835,101 758,608
76,493

81.65 74.17
7.48

320,315

31.32

707,747 321,127 386,620

69.19 31.40 37.80

297,427

29.08

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 (Land) 2 Highways and streets (Const.) 3 General government buildings (Const.) 4 General administration (Const.) 5 Drainage (Land) 6 Education - general govt. (Const.) 7 Parks and recreation (Const.) 8 Community development (Land) 9 Parks and recreation (Land) 10 Other expenditures (Const.) 11 Drainage (Const.) 12 Public welfare and social services (Land) 13 Police department (Land) 14 Highways and streets (Land) 15 Other expenditures (Land) 16 Fire department (Land) 17 Police department (Const.) 18 General administration (Land)
C- 3

1,443,869
1,250,864
2,131,418 1,236,815 1,367,959
856,906 932,582 650,542 688,478 525,965 499,293 391,817 363,464 340,590 314,056 275,776 232,550 218,542 227,158 188,895

141.16
122.29
151.82 75.73 69.55 60.34 55.72 43.93 40.37 34.74 30.83 22.87 22.31 21.81 20.36 17.34 13.63 13.25 12.84 12.02

2009 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

12,406,536 12,192,406
2,197,183 735,910
2,195,916

774.41 696.35 143.95
46.65 159.62

1,213,443 718,300 457,934 399,243
2,490,420

76.30 46.24 29.53 24.57 147.13

15,776,030 10,787,446
5,298,310 2,166,924 5,260,627

989.60 697.84 343.59 135.17 382.39

721,402 438,852 177,613
92,782 187,997

45.34 28.25 11.35
5.74 11.55

C 2009
Number reporting
7 1 10 27 5
37 14 35 38 4
38 13 36 38 5
39 14 34 39 5

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ

Category
Sinking funds Bond funds All other funds

Average amount ($)
721,451 1,654,972 13,459,088
C -4

Per capita amount ($)
46.45 106.56 866.63

Number reporting
50 50 50

2009 Municipal Fiscal Planning Guide

C

2009

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 Education 4 Highways, streets and drainage 5 Water/sewer system 6 Parks and recreation facilites 7 Industrial revenue bonds 8 Multi-purpose 9 All purposes 10 Water/sewer system 11 Law enforcement and corrections 12 Public buildings

revenue bond

18,144,105

14

G.O.

13,443,750

4

G.O.

11,980,000

3

G.O.

11,905,000

1

revenue bond

11,006,567

30

G.O.

7,392,300

3

revenue bond

6,390,000

1

other long-term

6,218,438

1

short-term

5,260,627

5

other long-term

5,190,694

32

G.O.

3,785,000

1

G.O.

3,122,693

3

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

4,889,175

40

5,679,446

13

2,972,379

13

103,753

6

1,487,724

38

1,182,583

24

5,657,306

40

5,233,855

12

2,742,576

14

162,833

6

1,416,525

35

1,760,351

26

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
2,302,380 6,734,717 9,037,097

As % of current operations
20.2% 59.2% 79.4%

C -5

2009 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Other enterprise funds 6 Special purpose sales tax 7 Solid waste system 8 Garbage and trash collection charges 9 Other local intergovernmental revenues 10 Franchise payments taxes 11 Fines, forfeits and court fees 12 Airport 13 Insurance premiums taxes 14 Landfill fees 15 Other service charges 16 All additional revenues 17 Business licenses and occupational taxes 18 Interest earnings on investments 19 Alcoholic beverage taxes 20 State intergovernmental revenues 21 Hotel/motel tax 22 Motor vehicle taxes 23 Parks and recreation charges 24 Federal intergovernmental revenues 25 Other excise and special use taxes 26 Public utilities taxes 27 Building permits 28 Ambulance charges 29 Parking facilities and meters 30 Receipts from sale of materials 31 Alcoholic beverage taxes 32 Special assessments 33 Tax collection fees 34 Rents and royalties 35 FIFA, penalties, interest and cost 36 Intangible taxes (regular and recording) 37 Fee collections of county officers 38 Other licenses, permits and fees 39 Cemetery fees 40 Receipts from sale of real property 41 Fire service subscription fees 42 Mobile home taxes 43 Railroad equipment tax 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
C -6

C 2009

Per capita amount ($)
2,757.99 752.99 398.42 234.05 176.94 149.80 140.07 121.55 81.16 67.31 62.73 62.03 54.04 42.98 41.51 38.15 37.96 35.67 23.97 23.83 23.41 23.15 18.52 17.57 15.49 14.85 14.50 14.45 10.85 10.79
8.13 6.37 6.23 4.47 4.23 3.98 3.60 3.14 2.93 2.76 1.63 1.06 0.38 0.33 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.3% 14.4% 8.5% 6.4% 5.4% 5.1% 4.4% 2.9% 2.4% 2.3% 2.2% 2.0% 1.6% 1.5% 1.4% 1.4% 1.3% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Education (general government) 5 Police department 6 Other enterprise funds 7 Fire department 8 Solid waste system 9 Construction (non-utility) 10 Garbage and trash collection 11 Purchase of equipment and land 12 General administration 13 Highways and streets 14 Airport 15 Debt service costs 16 Parks and recreation 17 Financial administration 18 Other general expenditures 19 Community development 20 Ambulance service 21 General government buildings 22 Building inspection and regulation 23 General insurance 24 Municipal court 25 Libraries 26 Drainage 27 Jail 28 Garbage and trash disposal 29 Parking facilities and meters 30 Public welfare and social services 31 Legal fees 32 Public health 33 Natural resources 34 Clerk of courts 35 Correctional institute 36 County/municipal hospital 37 Juvenile and magistrate court 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
C -7

C 2009

Per capita amount ($)
4,542.25 1,377.25 653.90 461.02 360.81 216.78 208.95 146.40 123.69 123.38
97.28 97.14 94.42 85.35 84.82 57.79 54.77 39.62 38.98 31.36 26.34 24.95 23.94 21.83 18.87 14.13 11.17 11.10 9.41 7.54 6.03 5.78 4.74 2.73 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 30.3% 14.4% 10.1% 7.9% 4.8% 4.6% 3.2% 2.7% 2.7% 2.1% 2.1% 2.1% 1.9% 1.9% 1.3% 1.2% 0.9% 0.9% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide

D

2009

Municipal Group Number Reporting = Population Range = 2008 Estimated Population =

D 39 5,000 - 9,999 266,658

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues

D -1

Average amount ($)

Per capita amount ($)

5,903,498

863.41

935,113 834,514 100,599

136.76 122.05
14.71

1,600,681 1,053,998
0 546,683
1,092,675 146,458 327,720 123,699 489,108 5,690

234.11 154.15
0.00 79.95
159.81 21.42 47.93 18.09 71.53 0.83

271,894
904,484 340,805
0 416,124 147,554
1,098,652 342,265 756,387

39.77
132.29 49.84 0.00 60.86 21.58
160.68 50.06
110.63

2009 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 2009

Average amount ($)

Per capita amount ($)

4,806,166
897,895 257,234
0 0 489,905 72,952 50,788 27,015
2,103,531 74,830
1,433,320 0
43,293 552,087

1,351.78
252.54 72.35 0.00 0.00 137.79 20.52 14.28 7.60
591.64 21.05
403.13 0.00
12.18 155.28

83,747 0 0 0
5,360 0
78,387

23.55 0.00 0.00 0.00 1.51 0.00
22.05

56,492 0 0
18,085 15,593 22,813
0

15.89 0.00 0.00 5.09 4.39 6.42 0.00

153,609 0 0
130,903 22,706

43.20 0.00 0.00 36.82 6.39

2009 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 2009

Average amount ($)
728,993 711,459
17,533

Per capita amount ($)
205.04 200.10
4.93

403,106 348,137
54,968

113.38 97.92 15.46

1,167

0.33

239,017 101,219 137,798

67.23 28.47 38.76

138,892

39.06

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

Purpose

Average amount ($)

Per capita amount ($)

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

D- 3

521,658
959,291
2,392,260 1,372,149 1,342,536 1,247,690
651,815 550,868 294,623 166,842 163,559 160,960 151,535 162,299 142,663 136,340
82,710 84,605 79,080 57,330

146.72
269.81
308.01 209.87 206.80 183.76
90.36 73.16 46.92 25.27 23.75 22.87 22.28 21.23 19.79 18.78 13.45 12.35 10.39
8.64

2009 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

7,395,000 1,426,425 1,313,727
287,633 337,608

1,303.08 238.61 199.39 43.48 57.32

355,016 149,682 227,661 145,909
0

51.91 19.99 33.28 21.53
0.00

7,303,972 7,672,884 2,819,265 1,063,953
722,857

1,085.50 1,095.03
420.62 154.79 119.83

275,497 188,701 109,842
43,521 11,223

40.75 27.66 15.90
6.42 2.02

D 2009
Number reporting
1 1 7 12 5
22 3 23 29 5
21 4 25 30 5
23 2 22 29 6

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ

Category
Sinking funds Bond funds All other funds

Average amount ($)
1,183,875 208,207
6,435,563
D -4

Per capita amount ($)
173.15 30.45
941.23

Number reporting
39 39 39

2009 Municipal Fiscal Planning Guide

D

2009

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose

Type of issue

Number Amount ($) reporting

1 Gas utility system 2 Water/sewer system 3 Multi-purpose 4 All other 5 Water/sewer system 6 All other 7 Water/sewer system 8 Public buildings 9 All other 10 Public buildings 11 All purposes 12 Parks and recreation facilites

revenue bond

22,567,500

1

G.O.

16,790,000

1

G.O.

6,920,000

1

revenue bond

5,937,311

3

revenue bond

5,623,122

20

G.O.

4,896,928

1

other long-term

3,221,921

21

lease pool

1,576,884

3

lease pool

1,408,794

13

G.O.

1,311,421

1

short-term

722,857

5

G.O.

690,000

1

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

2,551,682

34

3,465,833

15

2,416,005

15

28,118

5

418,626

24

248,336

11

3,126,670

33

3,127,849

15

2,264,113

14

67,310

5

386,622

23

303,517

10

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
996,627 2,994,566 3,991,192

As % of current operations
20.7% 62.3% 83.0%

D -5

2009 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Local option sales tax 4 Real and personal property taxes 5 Other enterprise funds 6 Special purpose sales tax 7 Solid waste system 8 Other local intergovernmental revenues 9 Garbage and trash collection charges 10 Franchise payments taxes 11 Fines, forfeits and court fees 12 State intergovernmental revenues 13 Federal intergovernmental revenues 14 Insurance premiums taxes 15 Ambulance charges 16 Landfill fees 17 Receipts from sale of materials 18 Airport 19 Fire service subscription fees 20 Parks and recreation charges 21 Hotel/motel tax 22 Alcoholic beverage taxes 23 Business licenses and occupational taxes 24 All additional revenues 25 Interest earnings on investments 26 Building permits 27 Motor vehicle taxes 28 Other service charges 29 Rents and royalties 30 Other licenses, permits and fees 31 Alcoholic beverage taxes 32 Public utilities taxes 33 Other excise and special use taxes 34 Intangible taxes (regular and recording) 35 FIFA, penalties, interest and cost 36 Cemetery fees 37 Receipts from sale of real property 38 Mobile home taxes 39 Special assessments 40 Fee collections of county officers 41 Railroad equipment tax 42 Electric supply system 43 Hospital charges 44 MARTA sales tax 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees
D -6

D 2009

Per capita amount ($)
2,853.37 926.16 430.00 189.51 138.91 123.07 108.34 99.54 94.14 79.74 71.53 63.24 55.94 51.88 47.93 41.71 39.06 36.40 28.84 26.54 25.59 24.83 23.03 21.33 18.84 17.28 11.78 11.29
7.90 6.67 6.02 5.69 5.12 4.76 2.48 2.47 2.38 1.93 0.67 0.44 0.19 0.19 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 32.5% 15.1% 6.6% 4.9% 4.3% 3.8% 3.5% 3.3% 2.8% 2.5% 2.2% 2.0% 1.8% 1.7% 1.5% 1.4% 1.3% 1.0% 0.9% 0.9% 0.9% 0.8% 0.7% 0.7% 0.6% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Construction (non-utility) 5 Police department 6 Sheriff's department 7 Other enterprise funds 8 Fire department 9 Highways and streets 10 Solid waste system 11 Ambulance service 12 Purchase of equipment and land 13 General administration 14 Airport 15 Parks and recreation 16 Garbage and trash collection 17 Financial administration 18 Debt service costs 19 Other general expenditures 20 Community development 21 General government buildings 22 Building inspection and regulation 23 Garbage and trash disposal 24 Drainage 25 Jail 26 General insurance 27 Libraries 28 Probate court 29 Municipal court 30 Legal fees 31 Education (general government) 32 Public health 33 Public welfare and social services 34 Clerk of courts 35 Correctional institute 36 County/municipal hospital 37 Juvenile and magistrate court 38 Natural resources 39 Parking facilities and meters 40 Payments to other hospitals 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
D -7

D 2009

Per capita amount ($)
4,602.10 1,219.28 914.79 545.92 249.27 222.18 193.71 172.07 108.49 108.03
94.95 90.70 76.29 71.65 69.04 60.03 59.66 47.73 39.23 30.48 26.23 23.57 22.42 21.03 20.92 20.76 20.65 15.89 14.69 13.46 8.67 7.59 6.45 6.29 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 26.5% 19.9% 11.9% 5.4% 4.8% 4.2% 3.7% 2.4% 2.3% 2.1% 2.0% 1.7% 1.6% 1.5% 1.3% 1.3% 1.0% 0.9% 0.7% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide

E

2009

Municipal Group Number Reporting = Population Range = 2008 Estimated Population =

E 72 2,500 - 4,999 258,616

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 ($)

3,249,283

904.62

532,612 468,872
63,740

148.28 130.54
17.75

876,798 550,790
0 326,008
549,053 94,095
168,666 45,672
233,250 7,370

244.10 153.34
0.00 90.76
152.86 26.20 46.96 12.72 64.94 2.05

122,571
490,733 199,505
0 194,468
96,760
677,516 206,839 470,677

34.12
136.62 55.54 0.00 54.14 26.94
188.62 57.58
131.04

2009 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 2009

Average amount ($)

Per capita amount ($)

2,490,360
532,092 113,427
433 21
339,321 17,232 48,765 12,891
1,061,725 0
804,121 0
24,193 233,411

950.07
202.99 43.27 0.17 0.01 129.45 6.57 18.60 4.92
405.05 0.00
306.77 0.00 9.23
89.05

45,008 0 0 0 0 0
45,008

17.17 0.00 0.00 0.00 0.00 0.00
17.17

20,474

7.81

417

0.16

0

0.00

5,869

2.24

10,806

4.12

3,383

1.29

0

0.00

107,547 2,312 45
95,889 9,301

41.03 0.88 0.02
36.58 3.55

2009 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 2009

Average amount ($)
406,146 401,424
4,722

Per capita amount ($)
154.94 153.14
1.80

106,166 86,055 20,110

40.50 32.83
7.67

874

0.33

129,632 51,924 78,430

49.45 19.53 29.92

80,695

30.79

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

Purpose

Average amount ($)

Per capita amount ($)

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

386,890
265,878
500,028 499,709 374,081 301,382 286,775 323,939 279,604 264,556 156,122 156,793 149,603 109,918 106,292
94,241 76,627 79,177 57,797 73,973

147.60
101.43
175.39 153.19 102.56
95.12 93.82 88.60 84.65 72.23 43.07 42.44 39.21 35.52 28.19 25.68 22.29 22.25 20.95 19.82

2009 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

5,960,190 2,900,000
683,403 517,481 621,107

1,577.78 1,120.12
191.97 134.10 175.32

422,261 342,479 134,515
86,925 444,263

115.55 106.57
37.99 23.89 121.46

3,739,882 2,956,420 2,536,844
685,230 791,074

1,025.77 860.53 714.81 187.71 232.57

145,302 110,527
81,100 21,326 28,737

40.10 32.17 23.07
5.79 7.94

E 2009
Number reporting
7 1 27 18 10
38 4 51 40 12
38 5 53 38 10
38 5 46 36 11

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ

Category
Sinking funds Bond funds All other funds

Average amount ($)
256,268 408,348 3,398,168
E -4

Per capita amount ($)
71.35 113.69 946.07

Number reporting
72 72 72

2009 Municipal Fiscal Planning Guide

E

2009

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 Water/sewer system 3 Water/sewer system 4 Public buildings 5 Water/sewer system 6 Education 7 All other 8 Parks and recreation facilites 9 Public buildings 10 All purposes 11 Parks and recreation facilites 12 All other

revenue bond

6,690,000

1

G.O.

4,486,324

1

revenue bond

3,533,104

37

G.O.

3,530,389

2

other long-term

2,808,093

44

G.O.

2,365,000

1

revenue bond

2,350,325

2

lease pool

1,296,256

2

lease pool

1,135,839

2

short-term

791,074

10

G.O.

740,000

1

lease pool

627,350

11

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

1,341,853

66

1,063,966

9

1,055,710

26

78

1

138,500

31

41,546

11

1,651,602

66

953,382

9

925,047

26

4,149

2

145,108

31

66,967

9

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
441,692 1,349,972 1,791,664

As % of current operations
17.7% 54.2% 71.9%

E -5

2009 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Parking facilities and meters 4 Local option sales tax 5 Real and personal property taxes 6 Special purpose sales tax 7 Other local intergovernmental revenues 8 Solid waste system 9 Other enterprise funds 10 Franchise payments taxes 11 Fines, forfeits and court fees 12 Garbage and trash collection charges 13 State intergovernmental revenues 14 Federal intergovernmental revenues 15 Insurance premiums taxes 16 All additional revenues 17 Ambulance charges 18 Other service charges 19 Alcoholic beverage taxes 20 Hotel/motel tax 21 Interest earnings on investments 22 Business licenses and occupational taxes 23 Receipts from sale of materials 24 Public utilities taxes 25 Fire service subscription fees 26 Special assessments 27 Motor vehicle taxes 28 Parks and recreation charges 29 Building permits 30 Landfill fees 31 Other excise and special use taxes 32 Alcoholic beverage taxes 33 Rents and royalties 34 Receipts from sale of real property 35 Tax collection fees 36 Other licenses, permits and fees 37 Cemetery fees 38 Intangible taxes (regular and recording) 39 FIFA, penalties, interest and cost 40 Airport 41 Mobile home taxes 42 Railroad equipment tax 43 Electric supply system 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
E -6

E 2009

Per capita amount ($)
2,831.40 825.37 407.26 199.19 162.94 145.99 138.36 86.58 85.86 74.11 66.57 66.56 64.41 63.53 61.75 47.67 33.54 33.51 28.21 27.09 23.03 22.21 18.12 16.90 12.96 12.51 12.46 12.33 12.28 11.03 10.71 9.95 6.37 6.31
5.58 5.09 4.60 3.78 2.18 1.92 1.46 0.83 0.30 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 29.2% 14.4% 7.0% 5.8% 5.2% 4.9% 3.1% 3.0% 2.6% 2.4% 2.4% 2.3% 2.2% 2.2% 1.7% 1.2% 1.2% 1.0% 1.0% 0.8% 0.8% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 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%

2009 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 Purchase of equipment and land 8 Highways and streets 9 General administration 10 Solid waste system 11 Fire department 12 Ambulance service 13 Garbage and trash collection 14 Other general expenditures 15 Financial administration 16 Airport 17 Parking facilities and meters 18 Debt service costs 19 Community development 20 Parks and recreation 21 General insurance 22 Building inspection and regulation 23 Drainage 24 Jail 25 Municipal court 26 Public welfare and social services 27 General government buildings 28 County/municipal hospital 29 Libraries 30 Garbage and trash disposal 31 Tax commissioner 32 Public health 33 Legal fees 34 Education (general government) 35 Natural resources 36 Tax assessor/appraiser 37 Clerk of courts 38 Correctional institute 39 Juvenile and magistrate court 40 Payments to other hospitals 41 Probate court 42 Sheriff's department 43 State Court 44 State DHR health grants 45 Superior court
E -7

E 2009

Per capita amount ($)
5,200.51 2,335.53 723.22 501.27 230.55 138.08 133.16 115.60 112.99
94.47 89.95 80.60 69.79 66.76 57.40 53.47 45.97 43.13 42.10 37.88 30.98 28.73 24.23 21.81 20.89 16.13 14.30 13.11 11.35 11.00 9.82 8.94 6.92 6.52 2.54 0.84 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 44.9% 13.9% 9.6% 4.4% 2.7% 2.6% 2.2% 2.2% 1.8% 1.7% 1.5% 1.3% 1.3% 1.1% 1.0% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 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%

2009 Municipal Fiscal Planning Guide

F

2009

Municipal Group Number Reporting = Population Range = 2008 Estimated Population =

F 88 1,000 - 2,499 141,240

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 ($)

1,358,881

846.65

224,362 197,416
26,946

139.79 123.00
16.79

416,862 229,412
0 187,450
236,213 43,177 80,835 14,649 97,375 176

259.73 142.94
0.00 116.79
147.17 26.90 50.36 9.13 60.67 0.11

39,944
180,410 90,896 0 49,908 39,606
261,089 87,452
173,637

24.89
112.41 56.63 0.00 31.10 24.68
162.67 54.49
108.19

2009 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 2009

Average amount ($)

Per capita amount ($)

968,954
275,340 31,438 72 0
209,755 11,584 15,912 6,578
358,487 0
311,782 0
2,668 44,037

961.08
273.10 31.18 0.07 0.00
208.05 11.49 15.78 6.52
355.57 0.00
309.25 0.00 2.65
43.68

14,677 33 0 0 0 0
14,644

14.56 0.03 0.00 0.00 0.00 0.00
14.52

9,319

9.24

0

0.00

0

0.00

801

0.79

8,193

8.13

324

0.32

0

0.00

52,153 0
227 47,465 5,000

51.73 0.00 0.23 46.54 4.96

2009 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 2009

Average amount ($)
173,116 172,437
679

Per capita amount ($)
171.71 171.04
0.67

37,195 31,471
5,724

36.89 31.22
5.68

12,917

12.81

26,025 6,154
19,871

25.81 6.10
19.71

9,726

9.65

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

Purpose

Average amount ($)

Per capita amount ($)

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

101,845
130,280
814,934 422,449 558,173 328,315 239,493 170,567 191,628 128,383 146,243
89,267 69,068 56,200 51,345 68,059 44,275 40,679 29,226 23,965

101.02
129.22
504.52 300.52 271.35 225.07 173.29 164.48 130.78
75.98 72.35 63.58 37.60 34.70 31.62 28.25 27.40 24.20 21.04 16.48

2009 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 ($)

11,902 966,467 575,985 112,236 416,948

8.32 671.31 360.25
67.24 273.05

51,893 46,734 65,889 41,336 352,606

33.50 24.91 40.40 24.67 229.05

1,275,078 1,196,698 1,108,263
188,056 358,154

823.16 699.65 676.20 112.69 240.11

62,640 40,070 35,361
9,699 15,969

40.44 21.36 21.82
5.75 10.57

F 2009
Number reporting
2 3 21 13 14
47 7 52 41 16
47 7 53 39 14
47 7 52 39 17

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ

Category
Sinking funds Bond funds All other funds

Average amount ($)
77,003 12,606 1,091,363
F -4

Per capita amount ($)
47.98 7.85
679.98

Number reporting
88 88 88

2009 Municipal Fiscal Planning Guide

F

2009

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose

Type of issue

Number Amount ($) reporting

1 All other 2 Parks and recreation facilites 3 Water/sewer system 4 Water/sewer system 5 Water/sewer system 6 Public buildings 7 All purposes 8 Fire protection 9 Water/sewer system 10 Parks and recreation facilites 11 Fire protection 12 All other

revenue bond

2,331,598

1

G.O.

1,910,000

1

other long-term

1,297,407

43

revenue bond

1,225,469

47

G.O.

983,413

3

G.O.

860,533

4

short-term

358,154

14

lease pool

218,407

10

lease pool

187,188

16

lease pool

159,500

3

other long-term

130,556

1

other long-term

108,624

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

607,990

76

28,773

1

338,354

12

0

0

27,892

19

17,126

11

870,578

76

27,180

2

316,821

11

0

0

28,412

19

21,032

10

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
120,186 500,714 620,900

As % of current operations
12.4% 51.7% 64.1%

F -5

2009 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 Special purpose sales tax 5 Real and personal property taxes 6 Federal intergovernmental revenues 7 Other enterprise funds 8 Other local intergovernmental revenues 9 State intergovernmental revenues 10 Fines, forfeits and court fees 11 Solid waste system 12 Garbage and trash collection charges 13 Receipts from sale of materials 14 Franchise payments taxes 15 Insurance premiums taxes 16 Hotel/motel tax 17 Landfill fees 18 Alcoholic beverage taxes 19 Other service charges 20 Fire service subscription fees 21 Interest earnings on investments 22 All additional revenues 23 Business licenses and occupational taxes 24 Motor vehicle taxes 25 Public utilities taxes 26 Parks and recreation charges 27 Alcoholic beverage taxes 28 Rents and royalties 29 Building permits 30 Ambulance charges 31 Hospital charges 32 FIFA, penalties, interest and cost 33 Special assessments 34 Receipts from sale of real property 35 Other licenses, permits and fees 36 Cemetery fees 37 Intangible taxes (regular and recording) 38 Mobile home taxes 39 Other excise and special use taxes 40 Railroad equipment tax 41 Airport 42 Electric supply system 43 Fee collections of county officers 44 MARTA sales tax 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees
F -6

F 2009

Per capita amount ($)
3,539.13 1,600.99 437.38 162.39 153.68 148.64
89.38 82.95 81.27 80.08 76.08 75.20 67.24 66.02 61.21 50.36 41.25 40.18 31.63 26.47 25.33 17.37 16.77 15.84 13.15 11.92 9.96 9.50 9.33 5.60 4.79 4.79 3.93 3.81 3.20 3.00 2.53 2.22 1.76 1.48 0.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 45.2% 12.4% 4.6% 4.3% 4.2% 2.5% 2.3% 2.3% 2.3% 2.1% 2.1% 1.9% 1.9% 1.7% 1.4% 1.2% 1.1% 0.9% 0.7% 0.7% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Gas supply system 2 Water and sewer system 3 Electric supply system 4 Construction (non-utility) 5 Police department 6 General administration 7 Education (general government) 8 Highways and streets 9 Other enterprise funds 10 Purchase of equipment and land 11 Solid waste system 12 Garbage and trash collection 13 Financial administration 14 Debt service costs 15 Fire department 16 Community development 17 Public welfare and social services 18 Other general expenditures 19 Parks and recreation 20 General government buildings 21 General insurance 22 Garbage and trash disposal 23 Municipal court 24 Building inspection and regulation 25 Libraries 26 Drainage 27 Jail 28 Legal fees 29 Natural resources 30 Ambulance service 31 Tax commissioner 32 Public health 33 Superior court 34 Airport 35 Clerk of courts 36 Correctional institute 37 County/municipal hospital 38 Juvenile and magistrate court 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 2009

Per capita amount ($)
4,414.05 1,562.97 626.45 614.08 292.53 210.40 130.69 111.45 110.35 104.74
79.35 76.77 58.87 43.13 40.45 39.87 38.69 33.91 33.58 32.74 26.97 22.46 22.13 21.00 14.31 10.42 9.48 9.18 9.06 8.23 7.50 5.95 4.05 2.32 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 35.4% 14.2% 13.9% 6.6% 4.8% 3.0% 2.5% 2.5% 2.4% 1.8% 1.7% 1.3% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.5% 0.5% 0.5% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide

G

2009

Municipal Group Number Reporting = Population Range = 2008 Estimated Population =

G 80 500 - 999 57,884

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 ($)

605,375

836.67

72,535 61,394 11,141

100.25 84.85 15.40

207,423 124,718
0 82,705
109,006 18,892 36,765 8,775 44,046 528

286.67 172.37
0.00 114.30
150.65 26.11 50.81 12.13 60.87 0.73

20,493
86,017 36,499
0 21,956 27,562
109,902 26,127 84,102

28.32
118.88 50.44 0.00 30.35 38.09
151.89 35.66
116.23

2009 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 2009

Average amount ($)

Per capita amount ($)

404,273
151,189 16,727 6 0
113,258 4,415
12,791 3,992
136,913 2,727
123,503 0
580 10,104

954.23
356.86 39.48 0.01 0.00
267.33 10.42 30.19 9.42
323.17 6.44
291.51 0.00 1.37
23.85

10,982 0 0
43 0
150 10,790

25.92 0.00 0.00 0.10 0.00 0.35
25.47

692

1.63

0

0.00

0

0.00

264

0.62

428

1.01

0

0.00

0

0.00

20,323 0 40
18,746 1,536

47.97 0.00 0.09 44.25 3.63

2009 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 2009

Average amount ($)
60,668 60,342
326

Per capita amount ($)
143.20 142.43
0.77

10,452 8,293 2,158

24.67 19.57
5.09

1,546

3.65

7,863 1,904 5,958

18.56 4.50
14.06

3,645

8.60

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

Purpose

Average amount ($)

Per capita amount ($)

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

G- 3

51,421
93,374
423,814 388,966 290,388 168,945
98,985 128,803
98,014 84,694 40,095 48,488 33,475 31,843 26,367 24,269 20,911 16,132 12,339 10,877

121.37
220.40
549.81 503.19 324.46 217.05 163.34 148.05 135.61 120.81
67.73 67.64 59.99 41.51 37.78 32.12 27.55 18.39 17.13 15.63

2009 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 ($)

15,379 25,907 167,065 180,314 58,299

16.14 32.71 214.42 225.34 80.34

35,216 19,021 24,733 33,334 31,561

48.92 23.67 34.01 46.38 43.49

613,722 659,849 376,714 229,800
73,538

852.05 809.35 517.14 307.20 102.44

29,279 33,274 13,357
8,680 1,832

40.73 40.81 18.34 12.08
2.52

G 2009
Number reporting
1 1 14 6 9
32 6 47 23 8
31 7 49 17 7
32 7 37 23 8

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ

Category
Sinking funds Bond funds All other funds

Average amount ($)
34,398 7,027
572,512
G -4

Per capita amount ($)
47.54 9.71
791.25

Number reporting
80 80 80

2009 Municipal Fiscal Planning Guide

G

2009

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 Public buildings 4 Water/sewer system 5 Water/sewer system 6 Industrial revenue bonds 7 Public buildings 8 Parks and recreation facilites 9 Highways, streets and drainage 10 Multi-purpose 11 Water/sewer system 12 Fire protection

G.O.

1,038,254

3

G.O.

1,000,000

1

lease pool

707,560

3

revenue bond

607,247

31

other long-term

435,636

41

revenue bond

200,725

1

G.O.

165,220

1

lease pool

162,181

1

lease pool

153,896

4

other long-term

147,950

1

lease pool

143,754

3

G.O.

105,942

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

236,183

70

27,566

3

8,163

2

3,959

1

6,562

12

2,255

3

289,279

71

19,065

3

6,764

2

14,285

1

6,290

12

2,766

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
45,641 196,947 242,588

As % of current operations
11.3% 48.7% 60.0%

G -5

2009 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 Special purpose sales tax 6 Federal intergovernmental revenues 7 Hotel/motel tax 8 Other local intergovernmental revenues 9 Real and personal property taxes 10 Fines, forfeits and court fees 11 Other enterprise funds 12 State intergovernmental revenues 13 Franchise payments taxes 14 Solid waste system 15 Garbage and trash collection charges 16 Insurance premiums taxes 17 Alcoholic beverage taxes 18 Parking facilities and meters 19 All additional revenues 20 Landfill fees 21 Public utilities taxes 22 Other service charges 23 Other licenses, permits and fees 24 Business licenses and occupational taxes 25 Interest earnings on investments 26 Fire service subscription fees 27 Other excise and special use taxes 28 Alcoholic beverage taxes 29 Motor vehicle taxes 30 Parks and recreation charges 31 Rents and royalties 32 Building permits 33 Cemetery fees 34 Receipts from sale of real property 35 FIFA, penalties, interest and cost 36 Intangible taxes (regular and recording) 37 Mobile home taxes 38 Railroad equipment tax 39 Receipts from sale of materials 40 Ambulance charges 41 Electric supply system 42 Fee collections of county officers 43 Hospital charges 44 MARTA sales tax 45 Special assessments 46 State DHR health grants 47 Tax collection fees
G -6

G 2009

Per capita amount ($)
2,926.06 439.86 377.27 361.99 204.32 187.79 182.74 132.73 107.56 103.77 100.47 91.06 90.02 64.66 57.89 54.36 51.28 43.47 27.16 27.00 26.87 26.26 23.86 23.47 16.83 16.72 14.10 11.90 11.53 10.26
7.67 7.32 7.23 4.89 4.14 3.33 1.78 1.65 0.69 0.14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 15.0% 12.9% 12.4% 7.0% 6.4% 6.2% 4.5% 3.7% 3.5% 3.4% 3.1% 3.1% 2.2% 2.0% 1.9% 1.8% 1.5% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Airport 2 Electric supply system 3 Construction (non-utility) 4 Water and sewer system 5 Gas supply system 6 Sheriff's department 7 Police department 8 General administration 9 Purchase of equipment and land 10 Other enterprise funds 11 Education (general government) 12 Highways and streets 13 Community development 14 Solid waste system 15 Garbage and trash collection 16 Financial administration 17 Municipal court 18 Debt service costs 19 General insurance 20 Other general expenditures 21 General government buildings 22 Fire department 23 Drainage 24 Parks and recreation 25 Building inspection and regulation 26 Garbage and trash disposal 27 Libraries 28 Legal fees 29 Public welfare and social services 30 Jail 31 Juvenile and magistrate court 32 Clerk of courts 33 Public health 34 Natural resources 35 Tax commissioner 36 Ambulance service 37 Correctional institute 38 County/municipal hospital 39 Parking facilities and meters 40 Payments to other hospitals 41 Probate court 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
G -7

G 2009

Per capita amount ($)
5,114.04 1,587.27 750.95 458.93 453.16 299.97 269.67 214.61 160.17 112.56 111.72
93.50 91.10 63.44 55.49 51.77 45.73 33.70 32.45 29.79 29.13 21.13 20.08 19.24 19.06 15.32 14.63 13.72 11.90 9.62 7.12 5.53 4.22 3.44 3.33 0.59 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 31.0% 14.7% 9.0% 8.9% 5.9% 5.3% 4.2% 3.1% 2.2% 2.2% 1.8% 1.8% 1.2% 1.1% 1.0% 0.9% 0.7% 0.6% 0.6% 0.6% 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide

H

2009

Municipal Group Number Reporting = Population Range = 2008 Estimated Population =

H 123 Less than 500 33,002

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 ($)

205,620

766.36

24,617 21,249
3,368

91.75 79.20 12.55

72,157 36,377
0 35,780
36,315 5,561
13,789 2,746
14,214 3

268.93 135.58
0.00 133.35
135.35 20.73 51.39 10.23 52.98 0.01

4,252
37,641 15,066
0 8,417 14,157
30,639 5,033
25,606

15.85
140.29 56.15 0.00 31.37 52.77
114.19 18.76 95.43

2009 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 2009

Average amount ($)

Per capita amount ($)

114,214
58,231 2,833 2 0 45,475 2,356 5,503 2,061
24,663 12
18,424 0
43 6,184

651.14
331.98 16.15 0.01 0.00 259.26 13.43 31.38 11.75
140.61 0.07
105.03 0.00 0.25
35.26

1,535

8.75

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

1,535

8.75

341

1.94

0

0.00

0

0.00

300

1.71

41

0.23

0

0.00

0

0.00

5,277 0 11
4,843 423

30.08 0.00 0.06
27.61 2.41

2009 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 2009

Average amount ($)
17,788 17,408
380

Per capita amount ($)
101.41 99.25 2.17

2,485 2,116
370

14.17 12.06
2.11

764

4.36

2,042 653
1,388

11.64 3.72 7.92

1,088

6.20

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

Purpose

Average amount ($)

Per capita amount ($)

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

H- 3

37,134
22,039
565,213 102,456 118,858
80,363 87,361 83,179 65,451 80,300 38,711 55,610 29,933 22,833 22,003 16,895 10,543 12,438
5,700 3,655

211.70
125.65
1,464.28 948.67 454.60 299.12 274.72 259.73 240.45 224.30 128.00 116.10 102.22 93.86 79.53 51.41 41.79 40.17 19.52 16.84

2009 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 ($)

3,000 0
140,657 14,000 50,835

8.60 0.00 564.13 59.07 172.91

16,042 12,042 17,513 10,467 26,990

49.10 41.67 62.48 30.94 87.91

242,471 18,011
271,368 37,937 59,389

743.37 62.39
990.20 108.97 211.10

12,431 1,232 6,611 2,239 3,726

38.11 4.26
22.50 6.30
12.22

H 2009
Number reporting
1 0 12 1 3
16 4 38 10 9
17 3 37 8 6
17 4 29 8 7

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ

Category
Sinking funds Bond funds All other funds

Average amount ($)
7,436 1,223 259,849
H -4

Per capita amount ($)
27.78 4.57
970.89

Number reporting
122 122 122

2009 Municipal Fiscal Planning Guide

H

2009

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

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

317,541

28

242,471

17

80,878

2

66,238

4

65,019

1

59,389

6

21,555

1

20,017

2

19,205

1

18,012

2

16,022

1

15,194

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

44,659

96

1,628

1

1,589

2

0

0

2,688

11

2,061

4

80,103

96

2,004

1

663

2

0

0

2,486

10

1,647

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
5,919 41,453 47,372

As % of current operations
5.2% 36.3% 41.5%

H -5

2009 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 Special purpose sales tax 4 Other enterprise funds 5 Water and sewer system 6 Hotel/motel tax 7 Local option sales tax 8 State intergovernmental revenues 9 Real and personal property taxes 10 Other local intergovernmental revenues 11 Fines, forfeits and court fees 12 Solid waste system 13 Special assessments 14 Franchise payments taxes 15 Insurance premiums taxes 16 Receipts from sale of materials 17 Garbage and trash collection charges 18 Public utilities taxes 19 Alcoholic beverage taxes 20 Other service charges 21 Interest earnings on investments 22 All additional revenues 23 Rents and royalties 24 Fire service subscription fees 25 Business licenses and occupational taxes 26 Parks and recreation charges 27 Motor vehicle taxes 28 Alcoholic beverage taxes 29 Cemetery fees 30 Building permits 31 Receipts from sale of real property 32 Intangible taxes (regular and recording) 33 FIFA, penalties, interest and cost 34 Mobile home taxes 35 Other licenses, permits and fees 36 Other excise and special use taxes 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 2009

Per capita amount ($)
2,911.91 406.67 269.20 238.40 222.60 206.57 195.24 169.72 151.78 150.25 144.03 135.54 87.87 65.18 58.26 54.86 54.76 49.05 41.58 33.84 24.94 23.35 23.31 19.73 17.95 11.82 11.06 10.40 9.36
5.30 4.21 3.91 2.85 2.22 1.85 1.63 1.23 0.83 0.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 14.0% 9.2% 8.2% 7.6% 7.1% 6.7% 5.8% 5.2% 5.2% 4.9% 4.7% 3.0% 2.2% 2.0% 1.9% 1.9% 1.7% 1.4% 1.2% 0.9% 0.8% 0.8% 0.7% 0.6% 0.4% 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% 0.0% 0.0%

2009 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Construction (non-utility) 4 Purchase of equipment and land 5 Police department 6 Other enterprise funds 7 General administration 8 Gas supply system 9 Solid waste system 10 Highways and streets 11 Community development 12 Drainage 13 Garbage and trash collection 14 Education (general government) 15 Fire department 16 Municipal court 17 General insurance 18 General government buildings 19 Other general expenditures 20 Garbage and trash disposal 21 Financial administration 22 Building inspection and regulation 23 Parks and recreation 24 Legal fees 25 Debt service costs 26 Jail 27 Libraries 28 Public health 29 Public welfare and social services 30 Sheriff's department 31 Natural resources 32 Tax commissioner 33 Airport 34 Ambulance service 35 Clerk of courts 36 Correctional institute 37 County/municipal hospital 38 Juvenile and magistrate court 39 Parking facilities and meters 40 Payments to other hospitals 41 Probate court 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
H -7

H 2009

Per capita amount ($)
3,521.50 1,141.14 370.53 364.01 229.57 213.36 177.89 171.86 112.31
90.56 82.87 76.89 76.66 52.50 46.54 34.83 30.54 30.12 25.68 25.66 23.15 22.97 22.11 17.24 16.73 13.84 13.76 12.29 9.11 7.25 4.68 4.09 0.76 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 32.4% 10.5% 10.3% 6.5% 6.1% 5.1% 4.9% 3.2% 2.6% 2.4% 2.2% 2.2% 1.5% 1.3% 1.0% 0.9% 0.9% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.1% 0.0% 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%

2009 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

2009 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

2009 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

2009 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

2008 Population
2,746 19,476
3,230 5,396
566 535 2,625 692 75,831
91 709 283 3,490 49,903 165 913 327 16,524 334 452 1,079 1,951 152 1,502 329 4,236 537,958 470 7,496 7,062 278 202 2,830 985 12,337 2,967 953 5,998 280 438 4,552 142 2,096 616 1,096 158 167 3,498

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

RLGF reporting
period
2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008

Municipality
49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey

2008 Population
720 5,257 2,633 1,066
108 816 1,083 1,441 359 2,054 331 961 5,565 125 5,709 216 469 1,335 661 1,465 16,269 1,041 223 1,642 11,780 1,817 403 4,324 372 9,809 14,807 149 5,660 812 22,724 318 246 673 23,291 19,010 1,051 318 10,123 7,240 391 11,202 4,130 304

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

RLGF reporting
period
2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR NR 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008

NR - No report

* - Consolidated county/city government
C- 1

2009 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton 103 Clermont 104 Cleveland 105 Climax 106 Cobbtown 107 Cochran 108 Cohutta 109 Colbert 110 College Park 111 Collins 112 Colquitt 113 Comer 114 Commerce 115 Concord 116 Conyers 117 Coolidge 118 Cordele 119 Cornelia 120 Covington 121 Crawford 122 Crawfordville 123 Culloden 124 Cumming 125 Cuthbert 126 Dacula 127 Dahlonega 128 Daisy 129 Dallas 130 Dalton 131 Damascus 132 Danielsville 133 Danville 134 Darien 135 Dasher 136 Davisboro 137 Dawson 138 Dawsonville 139 De Soto 140 Dearing 141 Decatur 142 Deepstep 143 Demorest 144 Denton

2008 Population
1,514 2,589 1,703 7,836 2,409 2,185
782 2,649
291 325 5,211 604 527 19,969 552 1,913 1,289 6,394 410 13,545 558 11,518 3,862 14,980 815 516 227 5,719 3,418 4,662 4,947 138 10,584 33,648 257 453 349 1,765 849 1,762 4,600 1,571 204 445 18,986 130 1,797 292

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

RLGF reporting
period
2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 NR NR 2008 2008 2008 2008

Municipality
145 Dexter 146 Dillard 147 Doerun 148 Donalsonville 149 Dooling 150 Doraville 151 Douglas 152 Douglasville 153 Dublin 154 Dudley 155 Duluth 156 DuPont 157 East Dublin 158 East Ellijay 159 East Point 160 Eastman 161 Eatonton 162 Edgehill 163 Edison 164 Elberton 165 Ellaville 166 Ellenton 167 Ellijay 168 Emerson 169 Enigma 170 Ephesus 171 Eton 172 Euharlee 173 Fairburn 174 Fairmount 175 Fargo 176 Fayetteville 177 Fitzgerald 178 Flemington 179 Flovilla 180 Flowery Branch 181 Folkston 182 Forest Park 183 Forsyth 184 Fort Gaines 185 Fort Oglethorpe 186 Fort Valley 187 Franklin 188 Franklin Springs 189 Funston 190 Gainesville 191 Garden City 192 Garfield

2008 Population
547 234 843 2,694 163 10,268 11,413 31,035 17,509 524 26,125 140 2,780 698 43,418 5,675 6,373
33 1,250 4,546 1,835
354 1,588 1,429
882 386 479 4,202 11,024 809 382 15,136 9,185 350 696 3,991 3,231 21,726 5,022 1,002 9,663 8,200 885 804 455 35,668 9,414 158

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

RLGF reporting
period
2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 NR 2008 2008 NR 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008

NR - No report

* - Consolidated county/city government
C- 2

2009 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
193 Gay 194 Geneva 195 Georgetown 196 Gibson 197 Gillsville 198 Girard 199 Glennville 200 Glenwood 201 Good Hope 202 Gordon 203 Graham 204 Grantville 205 Gray 206 Grayson 207 Greensboro 208 Greenville 209 Griffin 210 Grovetown 211 Gum Branch 212 Guyton 213 Hagan 214 Hahira 215 Hamilton 216 Hampton 217 Hapeville 218 Haralson 219 Harlem 220 Harrison 221 Hartwell 222 Hawkinsville 223 Hazlehurst 224 Helen 225 Helena 226 Hephzibah 227 Hiawassee 228 Higgston 229 Hiltonia 230 Hinesville 231 Hiram 232 Hoboken 233 Hogansville 234 Holly Springs 235 Homeland 236 Homer 237 Homerville 238 Hoschton 239 Hull 240 Ideal

2008 Population
132 108
761 211 223 5,397 895 280 2,108 329 2,666 2,221 1,507 3,282 924 23,719 9,224 253 1,926 1,055 2,465 578 5,295 5,978 159 2,057 481 4,298 4,253 3,876 841 2,449 4,533 856 326 373 30,152 2,056 521 2,912 8,818 792 1,092 2,842 1,612 161 480

Group
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 H

RLGF reporting
period
2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 NR

Municipality
241 Ila 242 Iron City 243 Irwinton 244 Ivey 245 Jackson 246 Jacksonville 247 Jakin 248 Jasper 249 Jefferson 250 Jeffersonville 251 Jenkinsburg 252 Jersey 253 Jesup 254 Johns Creek 255 Jonesboro 256 Junction City 257 Kennesaw 258 Keysville 259 Kingsland 260 Kingston 261 Kite 262 LaFayette 263 LaGrange 264 Lake City 265 Lake Park 266 Lakeland 267 Lavonia 268 Lawrenceville 269 Leary 270 Leesburg 271 Lenox 272 Leslie 273 Lexington 274 Lilburn 275 Lilly 276 Lincolnton 277 Lithonia 278 Locust Grove 279 Loganville 280 Lone Oak 281 Lookout Mountain 282 Louisville 283 Lovejoy 284 Ludowici 285 Lula 286 Lumber City 287 Lumpkin 288 Luthersville

2008 Population
332 302 583 1,068 4,496 116 150 3,166 7,911 1,161 235 175 10,459 59,431 4,131 170 31,628 237 13,659 669 233 7,536 28,401 2,682 609 2,631 2,077 29,258 624 2,920 858 434 231 11,599 217 1,534 2,367 4,811 10,562
97 1,524 2,644 2,418 1,555 2,431 1,182 1,220
821

Group
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 G

RLGF reporting
period
2008 2008 2008 2008 2008 2008 2008 2008 NR NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 NR 2008 2008 NR 2008 2008 2008 NR 2008 2008 2008 NR

NR - No report

* - Consolidated county/city government
C- 3

Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
289 Lyerly 290 Lyons 291 Macon 292 Madison 293 Manassas 294 Manchester 295 Mansfield 296 Marietta 297 Marshallville 298 Martin 299 Maxeys 300 Maysville 301 McCaysville 302 McDonough 303 McIntyre 304 McRae 305 Meansville 306 Meigs 307 Menlo 308 Metter 309 Midville 310 Midway 311 Milan 312 Milledgeville 313 Millen 314 Milner 315 Milton 316 Mitchell 317 Molena 318 Monroe 319 Montezuma 320 Monticello 321 Montrose 322 Moreland 323 Morgan 324 Morganton 325 Morrow 326 Morven 327 Moultrie 328 Mount Airy 329 Mount Vernon 330 Mount Zion 331 Mountain City 332 Mountain Park 333 Nahunta 334 Nashville 335 Nelson 336 Newborn

Population
519 4,515 92,775 3,925
106 3,794
583 67,562
1,239 309 215
1,663 986
19,768 713
4,378 187
1,077 529
4,345 452
1,040 1,027 20,703 3,450
669 15,156
192 473 13,381 3,853 2,611 165 429 1,739 280 5,539 622 15,409 1,144 2,135 1,576 746 566 985 4,865 928 792

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

RLGF reporting
period
NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008

Municipality
337 Newington 338 Newnan 339 Newton 340 Nicholls 341 Nicholson 342 Norcross 343 Norman Park 344 North High Shoals 345 Norwood 346 Nunez 347 Oak Park 348 Oakwood 349 Ochlocknee 350 Ocilla 351 Oconee 352 Odum 353 Offerman 354 Oglethorpe 355 Oliver 356 Omega 357 Orchard Hill 358 Oxford 359 Palmetto 360 Parrott 361 Patterson 362 Pavo 363 Payne City 364 Peachtree City 365 Pearson 366 Pelham 367 Pembroke 368 Pendergrass 369 Perry 370 Pine Lake 371 Pine Mountain 372 Pinehurst 373 Pineview 374 Pitts 375 Plains 376 Plainville 377 Pooler 378 Port Wentworth 379 Portal 380 Porterdale 381 Poulan 382 Powder Springs 383 Preston 384 Pulaski

Population
307 30,474
799 2,745 2,060 10,737
865 576 284 137 382 4,392 614 3,144 290 464 440 1,113 229 1,382 239 2,546 5,053 133 681 701 164 34,788 1,949 3,882 2,544 642 12,990 714 1,304 384 518 297 606 272 14,875 4,560 608 1,850 884 15,614
292

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

RLGF reporting
period
2008 2008 NR NR 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008

NR - No report

* - Consolidated county/city government
C- 4

2009 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
385 Quitman 386 Ranger 387 Ray City 388 Rayle 389 Rebecca 390 Register 391 Reidsville 392 Remerton 393 Rentz 394 Resaca 395 Rest Haven 396 Reynolds 397 Rhine 398 Riceboro 399 Richland 400 Richmond Hill 401 Riddleville 402 Rincon 403 Ringgold 404 Riverdale 405 Riverside 406 Roberta 407 Rochelle 408 Rockmart 409 Rocky Ford 410 Rome 411 Roopville 412 Rossville 413 Roswell 414 Royston 415 Rutledge 416 Sale City 417 Sandersville 418 Sandy Springs 419 Santa Claus 420 Sardis 421 Sasser 422 Savannah 423 Scotland 424 Screven 425 Senoia 426 Shady Dale 427 Sharon 428 Sharpsburg 429 Shellman 430 Shiloh 431 Siloam 432 Sky Valley

2008 Population
4,621 93
797 133 236 166 2,463 1,027 326 778 146 1,058 433 706 1,600 10,571 122 7,905 2,803 15,279
60 753 1,372 4,544 174 36,041 205 3,403 87,657 2,735 771 317 6,219 82,674 250 1,172 347 132,410 287 786 3,523 244
95 330 1,058 433 331 217

Group
E 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 H

RLGF reporting
period
2008 NR 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 NR 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 NR 2008 2008

Municipality
433 Smithville 434 Smyrna 435 Snellville 436 Social Circle 437 Soperton 438 Sparks 439 Sparta 440 Springfield 441 St. Marys 442 Stapleton 443 Statesboro 444 Statham 445 Stillmore 446 Stockbridge 447 Stone Mountain 448 Sugar Hill 449 Summertown 450 Summerville 451 Sumner 452 Sunny Side 453 Surrency 454 Suwanee 455 Swainsboro 456 Sycamore 457 Sylvania 458 Sylvester 459 Talbotton 460 Talking Rock 461 Tallapoosa 462 Tallulah Falls 463 Talmo 464 Tarrytown 465 Taylorsville 466 Temple 467 Tennille 468 Thomaston 469 Thomasville 470 Thomson 471 Thunderbolt 472 Tifton 473 Tiger 474 Tignall 475 Toccoa 476 Toomsboro 477 Trenton 478 Trion 479 Tunnel Hill 480 Turin

2008 Population
964 49,854 20,112
4,767 3,295 1,877 1,265 2,126 16,763
315 27,158
2,922 763
14,360 7,650
17,204 146
5,010 296 133 248
16,277 7,667 526 2,511 5,833 970 105 3,123 161 605 102 226 4,490 1,466 9,191
19,286 6,848 2,616
17,284 315 615
9,150 617
2,375 2,058 1,249
409

Group
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 H

RLGF reporting
period
2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 NR 2008

NR - No report

* - Consolidated county/city government
C- 5

2009 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
481 Twin City 482 Ty Ty 483 Tybee Island 484 Tyrone 485 Unadilla 486 Union City 487 Union Point 488 Uvalda 489 Valdosta 490 Varnell 491 Vernonburg 492 Vidalia 493 Vidette 494 Vienna 495 Villa Rica 496 Waco 497 Wadley 498 Waleska 499 Walnut Grove 500 Walthourville 501 Warm Springs 502 Warner Robins 503 Warrenton 504 Warwick 505 Washington 506 Watkinsville 507 Waverly Hall 508 Waycross 509 Waynesboro 510 West Point 511 Weston 512 Whigham 513 White 514 White Plains 515 Whitesburg 516 Willacoochee 517 Williamson 518 Winder 519 Winterville 520 Woodbine 521 Woodbury 522 Woodland 523 Woodstock 524 Woodville 525 Woolsey 526 Wrens 527 Wrightsville 528 Yatesville

2008 Population
1,894 773
3,860 6,492 2,880 16,961 1,529
551 48,547
1,587 133
11,355 110
2,851 12,838
506 1,940
889 1,261 3,761
477 61,336
1,926 401
4,062 2,880
781 14,774
5,874 3,364
605 707 303 592 1,528 375 14,064 1,187 1,365 1,073 392 23,141 416 200 2,217 3,800 384

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

RLGF reporting
period
2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008

Municipality
529 Young Harris 530 Zebulon

2008 Population
709 1,250

Group
G F

RLGF reporting
period
2008 2008

NR - No report

* - Consolidated county/city government
C- 6