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. 3 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