Georgia local government finances: 2010 municipal government fiscal planning guide

GEORGIA LOCAL GOVERNMENT FINANCES
2010 MUNICIPAL GOVERNMENT FISCAL PLANNING GUIDE
Georgia Department of Community Affairs
December, 2010

2010 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2010 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 2009 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 2010 Municipal Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2009 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

2010 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 2009 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 2009 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

2010 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the estimated total 2009 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
12 14 52 41 78 94 90 148 529

Number reporting
12 13 51 41 71 81 79 120 468

Population ranges are based upon estimated amounts for 2009 provided by the Bureau of the Census.
The governments of Athens-Clarke County, Augusta-Richmond County, Columbus-Muscogee County and CussetaChattahoochee County, Georgetown-Quitman, and Webster Unified are surveyed as consolidated governments and are reported in that section of the County Fiscal Planning Guide report.

3

2010 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 2009 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2010
T
468 All Groups 3,347,075

Average amount ($)

Per capita amount ($)

6,652,322

930.15

1,945,347 1,757,292
183,899

271.42 245.71
25.71

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

1,331,779 975,924 0 355,854

186.21 136.46
0.00 49.76

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

1,268,298 160,612 327,537 207,832 514,213 58,104

177.34 22.46 45.80 29.06 71.90 8.12

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

392,640
653,710 169,198
0 279,778 204,733

54.90
91.40 23.66
0.00 39.12 28.63

Service Charges and Other Revenues Service charge revenues Other revenues

1,064,957 372,785 694,452

148.91 52.01 96.89

T - 1

2010 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 2010

Average amount ($)

Per capita amount ($)

5,749,167
1,348,930 257,094 72 0 892,311 108,977 62,249 28,227
2,542,772 2,849
1,646,258 78,394 21,768
793,503

822.71
193.03 36.79 0.01 0.00 127.69 15.59 8.91 4.04
363.87 0.41
235.58 11.22 3.12
113.55

110,696 0 0 0
287 1,264 109,145

15.84 0.00 0.00 0.00 0.04 0.18
15.62

81,997 64 0
6,870 67,716
7,347 0

11.73 0.01 0.00 0.98 9.69 1.05 0.00

91,407 1,874 130
80,678 8,725

13.08 0.27 0.02
11.55 1.25

2010 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 2010

Average amount ($)
581,608 562,212
19,396

Per capita amount ($)
83.23 80.45
2.78

385,582 366,565
19,017

55.18 52.46
2.72

72,498

10.37

338,385 127,423 210,961

48.42 18.23 30.19

195,443

27.97

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 Ambulance service (Land) 3 Highways and streets (Const.) 4 General administration (Const.) 5 Education - general govt. (Const.) 6 Fire department (Const.) 7 Parks and recreation (Const.) 8 General administration (Land) 9 General government buildings (Const.) 10 General government buildings (Land) 11 Highways and streets (Land) 12 Community development (Const.) 13 Drainage (Land) 14 Police department (Const.) 15 Parks and recreation (Land)

563,758
543,460
759,431 1,235,050
796,202 1,540,910
670,873 774,395 676,547 417,994 604,318 770,658 214,498 409,778 326,029 263,117 243,667

80.67
77.60
72.86 63.50 63.08 61.62 45.51 36.67 32.34 28.91 28.77 25.95 23.08 21.59 19.22 15.58 13.26

T - 3

2010 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 ($)

36,754,956 7,324,573 2,631,365 1,596,814 2,011,964

1,013.28 170.72 208.19 77.97 115.72

1,453,816 3,089,467
333,367 386,690 3,675,615

139.80 125.36
39.74 27.97 226.57

33,942,506 12,503,711
5,831,942 3,044,820 2,803,435

3,354.96 546.72 682.92 221.28 184.44

802,343 615,762 183,980 149,691
28,158

76.38 25.49 20.65 11.37
3.94

T 2010
Number reporting
26 15 89 83 49
208 54 254 187 59
208 58 260 180 48
208 56 236 182 59

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 ($)
1,533,593 13,767,010
7,454,124

Per capita amount ($)
153.20 755.59 1,066.50

Number reporting
188 74 445

T - 4

2010 Municipal Fiscal Planning Guide

T

2010

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

other long-term 28,157,013

24

G.O.

27,433,094

15

revenue bond

21,854,891

191

G.O.

19,813,000

1

revenue bond

17,839,911

25

G.O.

15,956,667

6

G.O.

8,177,534

5

revenue bond

8,061,443

5

revenue bond

6,069,286

7

G.O.

5,584,159

11

lease pool

5,215,434

31

other long-term

3,706,618

212

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

2,519,000

394

1,707,521

48

894,800

72

1,336,725

22

517,883

146

350,299

85

3,317,410

393

1,477,227

47

823,267

71

1,897,657

22

529,474

151

447,855

83

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,492,001 3,191,270 4,683,270

As % of current operations
26.0% 55.5% 81.5%

T - 5

2010 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 Solid waste system 7 Special purpose sales tax 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 Federal intergovernmental revenues 15 Business licenses and occupational taxes 16 Other service charges 17 Hotel/motel tax 18 State intergovernmental revenues 19 Alcoholic beverage taxes 20 Ambulance charges 21 All additional revenues 22 Interest earnings on investments 23 Other excise and special use taxes 24 Motor vehicle taxes 25 Rents and royalties 26 Parks and recreation charges 27 Hospital charges 28 Building permits 29 Public utilities taxes 30 Alcoholic beverage taxes 31 Tax collection fees 32 Parking facilities and meters 33 FIFA, penalties, interest and cost 34 Fire service subscription fees 35 Other licenses, permits and fees 36 Intangible taxes (regular and recording) 37 Receipts from sale of materials 38 Landfill fees 39 Receipts from sale of real property 40 Cemetery fees 41 Fee collections of county officers 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 2010

Per capita amount ($)
3,159.15 681.79 640.69 437.14 258.28 169.44 103.49 103.30 83.17 76.66 72.41 53.77 48.60 46.79 39.51 37.07 33.81 33.74 25.71 23.03 22.22 21.70 19.62 18.78 14.85 11.64
9.50 9.25 9.14 8.84 8.54 5.21 4.09 3.94 3.78 3.58 3.55 3.52 2.52 1.98 1.70 1.08 1.00 0.37 0.33 0.00 0.00 0.00

Percent of total revenues
100.0% 21.6% 20.3% 13.8% 8.2% 5.4% 3.3% 3.3% 2.6% 2.4% 2.3% 1.7% 1.5% 1.5% 1.3% 1.2% 1.1% 1.1% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 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% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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 Sheriff's department 6 Police department 7 Education (general government) 8 Fire department 9 General administration 10 Construction (non-utility) 11 Other enterprise funds 12 Solid waste system 13 Debt service costs 14 Purchase of equipment and land 15 Highways and streets 16 Correctional institute 17 Garbage and trash collection 18 Parks and recreation 19 Other general expenditures 20 Financial administration 21 Community development 22 General insurance 23 Clerk of courts 24 Public welfare and social services 25 General government buildings 26 Building inspection and regulation 27 Drainage 28 Municipal court 29 Garbage and trash disposal 30 Libraries 31 Jail 32 County/municipal hospital 33 Probate court 34 Legal fees 35 Parking facilities and meters 36 Public health 37 Ambulance service 38 Natural resources 39 Tax commissioner 40 Juvenile and magistrate court 41 Payments to other hospitals 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
T - 7

T 2010

Per capita amount ($)
5,549.08 1,373.77 909.54 628.88 576.24 256.52 232.88 191.50 132.39 124.86 109.02 106.19 105.93
85.36 82.88 80.06 67.29 63.66 56.05 42.75 40.64 38.19 28.71 25.68 24.81 23.29 23.07 18.54 16.71 15.13 11.82 11.40 11.07 9.02 7.04 5.77 5.33 4.76 1.28 1.05 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 24.8% 16.4% 11.3% 10.4% 4.6% 4.2% 3.5% 2.4% 2.3% 2.0% 1.9% 1.9% 1.5% 1.5% 1.4% 1.2% 1.1% 1.0% 0.8% 0.7% 0.7% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Municipal Fiscal Planning Guide

A

2010

Municipal Group Number Reporting = Population Range = 2009 Estimated Population =

A 12 50,000 and Above 1,362,777

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 ($)

126,699,167

1,115.66

42,223,804 38,711,815
3,511,989

371.80 340.88
30.92

21,853,618 18,823,892
0 3,029,726

192.43 165.75
0.00 26.68

23,945,349 2,479,902 5,491,339 5,418,003 9,595,883 960,223

210.85 21.84 48.35 47.71 84.50 8.46

8,804,671
12,057,765 2,783,085 0 3,987,456 5,287,224

77.53
106.18 24.51 0.00 35.11 46.56

17,813,960 6,381,523
11,432,436

156.86 56.19
100.67

2010 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 2010

Average amount ($)

Per capita amount ($)

109,400,778
29,382,963 4,646,762 0 0 20,762,389 2,580,323 1,017,762 375,727
48,865,395 0
29,466,030 3,041,883 306,452
16,051,029

975.39
261.97 41.43 0.00 0.00
185.11 23.01 9.07 3.35
435.67 0.00
262.71 27.12 2.73
143.11

1,768,116 0 0 0 0 0
1,768,116

15.76 0.00 0.00 0.00 0.00 0.00
15.76

2,038,901 0 0
57,069 1,867,289
114,543 0

18.18 0.00 0.00 0.51
16.65 1.02 0.00

659,675

5.88

9,127

0.08

0

0.00

583,389

5.20

67,160

0.60

2010 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 2010

Average amount ($)
8,527,375 8,036,342
491,033

Per capita amount ($)
76.03 71.65
4.38

7,510,387 7,451,282
59,105

66.96 66.43
0.53

0

0.00

7,202,522 2,437,755 4,764,766

64.22 21.73 42.48

3,445,444

30.72

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

Purpose

Average amount ($)

Per capita amount ($)

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

A- 3

10,437,622
9,008,844
5,326,487 20,193,756
4,682,886 1,878,067 1,872,765 2,696,119 2,555,205 5,237,943 2,006,589 1,056,929
726,547 1,167,868
440,789 416,748 585,494 514,549 1,202,575 160,989

93.06
80.32
72.37 63.75 37.28 36.06 35.95 35.33 33.35 31.96 13.33 11.04
9.88 9.53 8.58 8.00 4.88 4.05 2.22 1.74

2010 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

265,503,242 44,643,814
127,776,000 9,134,846
52,114,000

1,162.67 150.70 236.22 68.34 96.34

22,866,995 26,053,000
3,609,045 3,361,049 83,744,500

184.24 158.32
25.49 30.11 277.89

827,055,351 89,069,400
116,012,837 33,065,741 93,232,000

6,153.34 541.27 866.35 273.45 172.36

13,703,683 4,500,428 3,974,523 2,400,246
29,644

110.41 27.35 28.07 18.96 0.48

A 2010
Number reporting
3 2 1 7 1
8 5 6 11 2
7 5 7 9 1
8 5 6 8 1

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
16,924,600 78,021,915 138,196,005
A -4

Per capita amount ($)
151.60 698.85 1,237.83

Number reporting
11 11 11

2010 Municipal Fiscal Planning Guide

A

2010

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 All purposes 4 Multi-purpose 5 Multi-purpose 6 Water/sewer system 7 Education 8 All other 9 Solid waste system 10 Highways, streets and drainage 11 Public buildings 12 Parks and recreation facilites

revenue bond 821,556,158

4

other long-term 163,571,951

4

short-term

93,232,000

1

G.O.

84,494,159

4

lease pool

71,247,265

2

other long-term 51,940,820

3

G.O.

36,545,000

1

revenue bond

25,598,692

5

G.O.

19,813,000

1

G.O.

18,655,085

1

lease pool

17,924,823

2

G.O.

16,820,642

1

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

42,805,525

8

8,175,760

1

2,973,539

1

50,967,710

3

8,898,734

8

4,393,198

8

58,962,941

8

8,260,313

1

2,723,107

1

71,967,473

3

8,952,976

8

5,679,178

8

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
34,615,268 58,351,905 92,967,173

As % of current operations
31.6% 53.3% 85.0%

A -5

2010 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 Insurance premiums taxes 12 Hotel/motel tax 13 Other enterprise funds 14 Federal intergovernmental revenues 15 Other local intergovernmental revenues 16 Other service charges 17 Interest earnings on investments 18 Fines, forfeits and court fees 19 State intergovernmental revenues 20 All additional revenues 21 Alcoholic beverage taxes 22 Rents and royalties 23 Motor vehicle taxes 24 Building permits 25 Other excise and special use taxes 26 Alcoholic beverage taxes 27 Public utilities taxes 28 Intangible taxes (regular and recording) 29 Parks and recreation charges 30 Other licenses, permits and fees 31 FIFA, penalties, interest and cost 32 Receipts from sale of materials 33 Receipts from sale of real property 34 Parking facilities and meters 35 Cemetery fees 36 Landfill fees 37 Railroad equipment tax 38 Fire service subscription fees 39 Mobile home taxes 40 Special assessments 41 Ambulance charges 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees
A -6

A 2010

Per capita amount ($)
3,353.98 862.50 570.92 479.52 340.88 191.01 97.28 91.53 84.50 75.05 53.16 48.35 47.71 47.36 46.56 43.97 36.65 32.39 32.08 24.51 22.67 21.84 19.16 16.21 12.58 11.49 9.56
8.25 5.37 5.15 4.36 3.11 2.40 1.63 1.63 1.09 0.73 0.38 0.22 0.14 0.09 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 25.7% 17.0% 14.3% 10.2% 5.7% 2.9% 2.7% 2.5% 2.2% 1.6% 1.4% 1.4% 1.4% 1.4% 1.3% 1.1% 1.0% 1.0% 0.7% 0.7% 0.7% 0.6% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 Police department 6 General administration 7 Debt service costs 8 Fire department 9 Solid waste system 10 Purchase of equipment and land 11 Construction (non-utility) 12 Highways and streets 13 Correctional institute 14 Parks and recreation 15 Other enterprise funds 16 Garbage and trash collection 17 General insurance 18 Community development 19 Financial administration 20 Other general expenditures 21 Public welfare and social services 22 General government buildings 23 Drainage 24 Building inspection and regulation 25 Municipal court 26 Libraries 27 Garbage and trash disposal 28 Jail 29 Legal fees 30 Public health 31 Ambulance service 32 Parking facilities and meters 33 Clerk of courts 34 County/municipal hospital 35 Education (general government) 36 Juvenile and magistrate court 37 Natural resources 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
A -7

A 2010

Per capita amount ($)
5,568.02 1,480.50 1,217.86 660.52 522.84 259.46 182.82 142.67 141.34
97.87 91.91 90.13 70.76 67.48 65.61 61.23 59.50 57.71 48.96 40.92 37.12 27.83 26.98 25.93 24.11 15.57 13.99 12.04 10.91 5.66 4.42 2.19 1.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 26.6% 21.9% 11.9% 9.4% 4.7% 3.3% 2.6% 2.5% 1.8% 1.7% 1.6% 1.3% 1.2% 1.2% 1.1% 1.1% 1.0% 0.9% 0.7% 0.7% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Municipal Fiscal Planning Guide

B

2010

Municipal Group Number Reporting = Population Range = 2009 Estimated Population =

B 13 25,000 - 49,999 419,655

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 ($)

23,716,756

734.69

6,684,260 5,999,928
684,331

207.06 185.86
21.20

4,430,265 2,785,666
0 1,644,599

137.24 86.29 0.00 50.95

4,659,085 678,934
1,295,785 555,912
1,970,811 157,642

144.33 21.03 40.14 17.22 61.05 4.88

1,507,821
3,069,117 507,699 0
1,997,208 564,210

46.71
95.07 15.73
0.00 61.87 17.48

3,366,209 1,020,974 2,540,671

104.28 31.63 72.65

2010 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 2010

Average amount ($)

Per capita amount ($)

20,546,838
3,970,732 845,015 0 0
2,349,462 291,043 387,911 97,303
9,788,402 0
6,600,559 0
96,982 3,090,862

640.48
123.77 26.34 0.00 0.00 73.24 9.07 12.09 3.03
305.12 0.00
205.75 0.00 3.02
96.35

524,223 0 0 0 0 0
524,223

16.34 0.00 0.00 0.00 0.00 0.00
16.34

316,264

9.86

0

0.00

0

0.00

21,734

0.68

274,939

8.57

19,590

0.61

0

0.00

205,653

6.41

12,053

0.38

0

0.00

191,445

5.97

2,156

0.07

2010 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 2010

Average amount ($)
2,111,423 2,083,553
27,870

Per capita amount ($)
65.82 64.95
0.87

1,482,064 1,369,754
112,311

46.20 42.70
3.50

4,173

0.13

1,115,273 514,455 600,818

34.76 16.04 18.73

1,028,631

32.06

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

Purpose

Average amount ($)

Per capita amount ($)

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

1,391,687
2,985,948
2,254,020 1,828,372 1,356,119
621,715 448,252 405,876 427,879 324,055 309,750 270,985 250,048 174,581 152,314 114,645
98,092 87,338 85,249 58,115

43.38
85.92
69.32 56.69 43.22 20.20 13.89 12.58 11.88 10.10
9.48 8.41 7.74 5.52 4.45 3.63 3.08 2.50 2.45 2.16

2010 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 ($)

2,957,500 0
3,735,647 5,099,597 6,178,743

91.75 0.00
119.28 155.48 169.78

4,920,714 1,151,016 1,387,797
780,208 5,453,743

152.26 34.55 42.94 24.03
149.86

42,544,714 9,603,850 27,766,654 10,253,567 5,600,000

1,316.48 288.30 859.19 315.86 169.48

2,147,242 428,909 589,733 111,193 52,109

66.44 12.88 18.25
3.43 1.43

B 2010
Number reporting
2 0 5 8 4
7 7 7 10 4
7 7 7 10 1
7 7 7 10 4

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 ($)
2,163,315 683,893
33,305,826
B -4

Per capita amount ($)
67.01 21.19 1,031.74

Number reporting
13 13 13

2010 Municipal Fiscal Planning Guide

B

2010

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond

39,090,429

7

other long-term 35,702,235

5

lease pool

14,293,445

4

G.O.

13,445,000

2

revenue bond

11,975,000

1

lease pool

9,402,877

3

G.O.

6,697,333

3

short-term

5,600,000

1

revenue bond

4,880,000

1

revenue bond

4,380,000

1

other long-term

3,840,032

1

G.O.

3,690,488

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

11,921,621

9

12,650,602

3

6,489,519

4

435,303

3

2,143,282

9

2,511,285

8

14,294,053

9

10,151,843

3

6,262,165

4

682,246

3

2,329,459

9

3,224,062

8

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
5,175,242 12,766,379 17,941,621

As % of current operations
25.2% 62.1% 87.3%

B -5

2010 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Other enterprise funds 6 Solid waste system 7 Special purpose sales tax 8 Other local intergovernmental revenues 9 Franchise payments taxes 10 Airport 11 Fines, forfeits and court fees 12 Insurance premiums taxes 13 Business licenses and occupational taxes 14 Other service charges 15 Federal intergovernmental revenues 16 Alcoholic beverage taxes 17 Hotel/motel tax 18 State intergovernmental revenues 19 All additional revenues 20 Other excise and special use taxes 21 Ambulance charges 22 Parks and recreation charges 23 Motor vehicle taxes 24 Fire service subscription fees 25 Interest earnings on investments 26 Rents and royalties 27 Alcoholic beverage taxes 28 Tax collection fees 29 FIFA, penalties, interest and cost 30 Building permits 31 Receipts from sale of materials 32 Other licenses, permits and fees 33 Public utilities taxes 34 Intangible taxes (regular and recording) 35 Parking facilities and meters 36 Cemetery fees 37 Receipts from sale of real property 38 Special assessments 39 Mobile home taxes 40 Garbage and trash collection charges 41 Railroad equipment tax 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 2010

Per capita amount ($)
2,463.87 710.21 522.17 199.37 137.99 124.51 99.89 83.51 81.41 61.05 54.34 50.54 44.46 30.00 29.81 29.04 21.03 18.39 17.42 15.94 15.37 14.77 12.50 11.75 11.17
9.04 8.78 8.32 7.74 7.14 6.91 3.48 3.42 2.85 2.73 2.49 2.07 1.14 0.43 0.33 0.31 0.05 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 28.8% 21.2% 8.1% 5.6% 5.1% 4.1% 3.4% 3.3% 2.5% 2.2% 2.1% 1.8% 1.2% 1.2% 1.2% 0.9% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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 General administration 11 Highways and streets 12 Debt service costs 13 Other general expenditures 14 Parks and recreation 15 Purchase of equipment and land 16 Garbage and trash collection 17 Financial administration 18 Public welfare and social services 19 Community development 20 General insurance 21 Building inspection and regulation 22 Municipal court 23 General government buildings 24 Libraries 25 Jail 26 Ambulance service 27 Legal fees 28 Drainage 29 Parking facilities and meters 30 Public health 31 Garbage and trash disposal 32 Education (general government) 33 Clerk of courts 34 Correctional institute 35 County/municipal hospital 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 2010

Per capita amount ($)
4,149.26 1,436.40 685.33 626.08 204.47 159.86 155.86 115.09 108.57
85.17 72.78 64.54 55.95 52.40 46.99 43.11 40.12 28.24 27.27 20.29 20.20 19.51 16.24 14.34 11.17 9.97 7.32 6.81 5.89 4.35 3.25 0.89 0.78 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 34.6% 16.5% 15.1% 4.9% 3.9% 3.8% 2.8% 2.6% 2.1% 1.8% 1.6% 1.3% 1.3% 1.1% 1.0% 1.0% 0.7% 0.7% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 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%

2010 Municipal Fiscal Planning Guide

C

2010

Municipal Group Number Reporting = Population Range = 2009 Estimated Population =

C 51 10,000 - 24,999 806,647

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

C -1

Average amount ($)

Per capita amount ($)

13,334,343

843.06

4,009,856 3,570,270
439,586

253.52 225.73
27.79

2,620,323 1,756,109
0 864,214

165.67 111.03
0.00 54.64

2,580,505 367,743 667,876 300,025 986,113 258,748

163.15 23.25 42.23 18.97 62.35 16.36

727,301
1,032,337 242,645 0 667,346 122,346

45.98
65.27 15.34
0.00 42.19
7.74

2,364,022 890,147
1,473,875

149.46 56.28 93.19

2010 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 2010

Average amount ($)

Per capita amount ($)

11,851,383
2,206,154 596,449 36 0
1,226,460 206,014 91,234 85,961
5,243,329 0
3,392,618 0
46,779 1,803,932

795.65
148.11 40.04 0.00 0.00 82.34 13.83 6.13 5.77
352.01 0.00
227.77 0.00 3.14
121.11

289,634 0 0 0 0
5,484 284,150

19.44 0.00 0.00 0.00 0.00 0.37
19.08

60,046

4.03

0

0.00

0

0.00

17,536

1.18

20,008

1.34

22,503

1.51

0

0.00

200,480 4,396 605
178,466 17,012

13.46 0.30 0.04
11.98 1.14

2010 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 2010

Average amount ($)
1,348,326 1,328,659
19,667

Per capita amount ($)
90.52 89.20
1.32

789,847 735,703
54,144

53.03 49.39
3.63

655,977

44.04

681,643 311,721 369,922

45.76 20.93 24.83

375,947

25.24

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

Purpose

Average amount ($)

Per capita amount ($)

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

1,307,456
1,236,895
1,025,395 1,021,413
638,479 746,961 718,829 670,873 650,186 476,052 436,514 391,629 412,519 328,606 346,036 341,227 313,326 248,470 116,764 232,097

87.78
83.04
62.87 60.25 47.74 46.71 46.01 45.51 39.75 30.46 26.49 25.37 24.93 21.33 20.43 20.42 19.79 15.74 10.70
9.73

2010 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

13,083,874 2,480,000 1,156,447
911,918 1,303,219

809.65 243.50
74.65 60.79 97.36

1,743,860 1,488,940
601,754 434,285 2,097,817

109.40 95.14 38.21 26.31
152.14

16,280,862 13,053,234
5,791,608 2,039,301 4,859,432

1,029.57 841.87 368.93 125.24 350.92

704,657 473,068 193,362
88,216 80,230

43.91 30.23 12.07
5.36 5.57

C 2010
Number reporting
9 1 15 21 6
36 13 37 36 7
36 11 36 40 4
37 13 35 38 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 ($)
610,534 2,105,654 13,646,301
C -4

Per capita amount ($)
38.60 133.13 862.78

Number reporting
51 51 51

2010 Municipal Fiscal Planning Guide

C

2010

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

Purpose

Type of issue

Number Amount ($) reporting

1 All other 2 Education 3 Multi-purpose 4 Highways, streets and drainage 5 Water/sewer system 6 Public buildings 7 Parks and recreation facilites 8 Industrial revenue bonds 9 Water/sewer system 10 All purposes 11 Public buildings 12 Law enforcement and corrections

revenue bond

23,771,041

12

G.O.

15,250,000

2

G.O.

12,278,750

4

G.O.

11,535,000

1

revenue bond

9,950,130

29

G.O.

8,116,241

3

G.O.

7,088,100

3

revenue bond

6,150,000

1

other long-term

5,764,760

31

short-term

4,859,432

4

lease pool

4,558,399

6

G.O.

3,580,000

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

4,797,103

41

6,142,994

13

3,013,033

15

85,512

7

1,497,873

39

1,151,307

26

5,577,952

41

5,407,914

13

2,667,554

15

189,228

7

1,557,548

39

1,521,358

27

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
2,448,656 6,627,461 9,076,117

As % of current operations
20.7% 55.9% 76.6%

C -5

2010 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Other enterprise funds 6 Solid waste system 7 Special purpose sales tax 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Other excise and special use taxes 11 Fines, forfeits and court fees 12 Other local intergovernmental revenues 13 Insurance premiums taxes 14 Other service charges 15 Airport 16 Landfill fees 17 Business licenses and occupational taxes 18 Alcoholic beverage taxes 19 All additional revenues 20 Hotel/motel tax 21 State intergovernmental revenues 22 Motor vehicle taxes 23 Parks and recreation charges 24 Ambulance charges 25 Federal intergovernmental revenues 26 Interest earnings on investments 27 Parking facilities and meters 28 Public utilities taxes 29 Special assessments 30 Receipts from sale of materials 31 Alcoholic beverage taxes 32 Building permits 33 FIFA, penalties, interest and cost 34 Tax collection fees 35 Rents and royalties 36 Other licenses, permits and fees 37 Intangible taxes (regular and recording) 38 Cemetery fees 39 Receipts from sale of real property 40 Fee collections of county officers 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 2010

Per capita amount ($)
2,559.82 674.59 382.05 229.91 156.39 135.72 120.77 117.88 93.40 63.14 59.53 55.84 54.90 43.29 40.62 39.08 36.29 30.56 23.25 21.35 20.38 16.48 16.28 15.62 13.27 12.45 11.66 10.58
9.89 8.46 7.74 7.53 6.84 4.04 3.98 3.43 3.11 2.54 2.11 1.94 1.34 0.93 0.34 0.31 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 26.4% 14.9% 9.0% 6.1% 5.3% 4.7% 4.6% 3.6% 2.5% 2.3% 2.2% 2.1% 1.7% 1.6% 1.5% 1.4% 1.2% 0.9% 0.8% 0.8% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Education (general government) 4 Water and sewer system 5 Police department 6 Other enterprise funds 7 Fire department 8 Construction (non-utility) 9 Solid waste system 10 Garbage and trash collection 11 Purchase of equipment and land 12 Highways and streets 13 Airport 14 General administration 15 Debt service costs 16 Parks and recreation 17 Other general expenditures 18 Financial administration 19 Community development 20 Ambulance service 21 Garbage and trash disposal 22 Clerk of courts 23 Building inspection and regulation 24 General government buildings 25 General insurance 26 Municipal court 27 Parking facilities and meters 28 Libraries 29 Jail 30 Legal fees 31 Public welfare and social services 32 Drainage 33 Public health 34 Natural resources 35 Tax commissioner 36 Correctional institute 37 County/municipal hospital 38 Juvenile and magistrate court 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
C -7

C 2010

Per capita amount ($)
4,498.76 1,326.25 597.24 453.95 444.24 214.50 174.15 152.21 127.64 125.58
95.12 89.88 87.58 86.49 77.54 53.19 51.21 43.27 42.67 31.42 30.18 25.01 24.67 23.54 20.58 19.83 19.17 11.84 11.21 10.09 8.25 7.27 6.90 5.25 0.72 0.15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 29.5% 13.3% 10.1% 9.9% 4.8% 3.9% 3.4% 2.8% 2.8% 2.1% 2.0% 1.9% 1.9% 1.7% 1.2% 1.1% 1.0% 0.9% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Municipal Fiscal Planning Guide

D

2010

Municipal Group Number Reporting = Population Range = 2009 Estimated Population =

D 41 5,000 - 9,999 282,114

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 ($)

5,690,146

826.96

1,031,260 906,629 124,631

149.87 131.76
18.11

1,640,884 1,014,081
0 626,804

238.47 147.38
0.00 91.09

1,087,304 147,162 326,399 105,156 506,514 2,073

158.02 21.39 47.44 15.28 73.61 0.30

220,042
647,969 167,101
0 330,260 150,608

31.98
94.17 24.29
0.00 48.00 21.89

1,062,687 360,833 701,854

154.44 52.44
102.00

2010 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 2010

Average amount ($)

Per capita amount ($)

4,904,548
894,153 256,537
750 0
483,469 84,156 50,885 18,356
2,131,872 33,194
1,486,295 0
21,092 591,291

729.43
132.98 38.15 0.11 0.00 71.90 12.52 7.57 2.73
317.06 4.94
221.05 0.00 3.14
87.94

90,492 0 0 0
3,339 4,291 82,863

13.46 0.00 0.00 0.00 0.50 0.64
12.32

32,910

4.89

0

0.00

0

0.00

18,765

2.79

14,145

2.10

0

0.00

0

0.00

164,563 0 0
136,081 28,482

24.47 0.00 0.00
20.24 4.24

2010 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 2010

Average amount ($)
664,873 646,629
18,243

Per capita amount ($)
98.88 96.17
2.71

397,810 349,265
48,545

59.16 51.94
7.22

873

0.13

231,509 106,974 124,535

34.43 15.91 18.52

295,493

43.95

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 Highways and streets (Const.) 4 Parks and recreation (Const.) 5 Community development (Const.) 6 Drainage (Const.) 7 Highways and streets (Land) 8 Garbage and trash collection (Land) 9 Parks and recreation (Land) 10 Other expenditures (Land) 11 Police department (Const.) 12 Police department (Land) 13 Fire department (Land) 14 Community development (Land) 15 Drainage (Land) 16 Financial administration (Land) 17 Libraries (Const.) 18 General administration (Land)

D- 3

325,642
597,575
1,694,471 596,981 487,009 294,830 325,370 200,666 143,760 104,624 134,744 107,769 65,615 79,278 67,209 65,828 67,981 45,692 38,440 36,697

48.43
88.87
245.53 88.55 73.29 40.39 39.99 31.23 20.71 19.36 18.62 13.64 11.44 11.28 9.31 8.69 8.09 6.03 5.85 5.15

2010 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 ($)

7,483,189 3,363,750 2,470,825
167,472 905,745

960.98 546.09 371.19
24.00 148.07

675,020 103,326 592,623 174,362 357,405

98.11 14.30 87.20 25.05 57.22

8,710,058 6,573,589 4,000,704
977,102 504,538

1,252.72 980.30 603.29 142.94 84.69

345,107 241,698 119,767
53,971 41,693

50.16 36.04 17.62
7.75 7.00

D 2010
Number reporting
3 4 14 16 4
22 2 28 33 7
21 6 29 30 8
22 6 28 33 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 ($)
458,443 705,412 7,039,349
D -4

Per capita amount ($)
66.21 101.88 1,016.67

Number reporting
40 40 40

2010 Municipal Fiscal Planning Guide

D

2010

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 Highways, streets and drainage 3 Water/sewer system 4 Water/sewer system 5 All other 6 Multi-purpose 7 Water/sewer system 8 Public buildings 9 All other 10 Public buildings 11 Parks and recreation facilites 12 Electric utility system

revenue bond

21,573,750

1

G.O.

7,985,000

1

G.O.

7,965,000

1

revenue bond

7,707,436

18

revenue bond

5,521,864

4

G.O.

5,407,500

4

other long-term

4,122,611

25

G.O.

1,235,000

1

lease pool

1,219,828

13

lease pool

1,166,081

4

G.O.

620,000

1

revenue bond

516,156

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

2,596,225

37

3,338,602

14

2,135,465

15

24,104

5

438,140

25

291,589

13

4,316,869

37

2,779,103

14

1,964,441

15

35,783

5

407,388

24

306,911

12

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,034,144 2,981,172 4,015,316

As % of current operations
21.1% 60.8% 81.9%

D -5

2010 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Local option sales tax 4 Real and personal property taxes 5 Special purpose sales tax 6 Other enterprise funds 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 Ambulance charges 13 Insurance premiums taxes 14 Landfill fees 15 Federal intergovernmental revenues 16 State intergovernmental revenues 17 Airport 18 Parks and recreation charges 19 Alcoholic beverage taxes 20 Business licenses and occupational taxes 21 Hotel/motel tax 22 Fire service subscription fees 23 All additional revenues 24 Public utilities taxes 25 Motor vehicle taxes 26 Receipts from sale of materials 27 Other service charges 28 Interest earnings on investments 29 Rents and royalties 30 Alcoholic beverage taxes 31 Building permits 32 FIFA, penalties, interest and cost 33 Other excise and special use taxes 34 Cemetery fees 35 Other licenses, permits and fees 36 Intangible taxes (regular and recording) 37 Receipts from sale of real property 38 Mobile home taxes 39 Fee collections of county officers 40 Special assessments 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 2010

Per capita amount ($)
2,658.50 841.91 401.80 167.12 154.54 127.34 123.83 99.76 77.00 73.64 73.61 64.85 51.89 47.44 40.92 39.41 30.11 25.64 24.43 22.59 22.06 21.56 20.22 19.03 13.33 12.59 10.70
9.90 9.17 6.61 5.83 5.55 3.05 2.65 2.54 1.89 1.54 1.24 0.64 0.20 0.20 0.19 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 31.7% 15.1% 6.3% 5.8% 4.8% 4.7% 3.8% 2.9% 2.8% 2.8% 2.4% 2.0% 1.8% 1.5% 1.5% 1.1% 1.0% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Sheriff's department 5 Police department 6 Construction (non-utility) 7 Other enterprise funds 8 Fire department 9 Solid waste system 10 Highways and streets 11 General administration 12 Other general expenditures 13 Parks and recreation 14 Garbage and trash collection 15 Debt service costs 16 Purchase of equipment and land 17 Financial administration 18 Airport 19 General government buildings 20 Clerk of courts 21 Community development 22 Building inspection and regulation 23 Drainage 24 General insurance 25 Garbage and trash disposal 26 Libraries 27 Municipal court 28 Jail 29 Probate court 30 Public health 31 Legal fees 32 Public welfare and social services 33 Education (general government) 34 Tax commissioner 35 Ambulance service 36 Correctional institute 37 County/municipal hospital 38 Juvenile and magistrate court 39 Natural resources 40 Parking facilities and meters 41 Payments to other hospitals 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
D -7

D 2010

Per capita amount ($)
4,373.21 1,171.00 774.48 672.39 256.52 214.66 166.58 146.10 107.13
98.46 93.39 73.11 70.30 56.21 54.92 52.39 48.01 45.45 38.06 25.19 24.32 24.22 23.23 22.42 21.01 18.34 15.55 14.16 10.75 9.02 6.85 6.30 5.59 5.50 1.58 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% 26.8% 17.7% 15.4% 5.9% 4.9% 3.8% 3.3% 2.4% 2.3% 2.1% 1.7% 1.6% 1.3% 1.3% 1.2% 1.1% 1.0% 0.9% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Municipal Fiscal Planning Guide

E

2010

Municipal Group Number Reporting = Population Range = 2009 Estimated Population =

E 71 2,500 - 4,999 254,440

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

E -1

Average amount ($)

Per capita amount ($)

2,859,167

797.83

574,974 511,816
63,158

160.44 142.82
17.62

738,668 474,690
0 263,978

206.12 132.46
0.00 73.66

527,480 91,274
168,331 47,466
217,090 3,318

147.19 25.47 46.97 13.25 60.58 0.93

100,780
316,107 129,419
0 83,071 103,618

28.12
88.21 36.11
0.00 23.18 28.91

601,158 209,383 391,775

167.75 58.43
109.32

2010 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 2010

Average amount ($)

Per capita amount ($)

2,444,154
476,285 108,642
0 0 309,659 15,372 28,146 14,465
1,060,625 0
800,970 0
25,426 234,228

695.58
135.55 30.92 0.00 0.00 88.13 4.37 8.01 4.12
301.84 0.00
227.95 0.00 7.24
66.66

44,778 0 0 0 0
1,832 42,946

12.74 0.00 0.00 0.00 0.00 0.52
12.22

48,643 423 0
6,959 32,905
8,357 0

13.84 0.12 0.00 1.98 9.36 2.38 0.00

118,117 5,391 406
101,949 10,370

33.61 1.53 0.12
29.01 2.95

2010 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 2010

Average amount ($)
364,998 352,521
12,476

Per capita amount ($)
103.87 100.32
3.55

142,744 124,309
18,435

40.62 35.38
5.25

717

0.20

133,587 38,619 94,968

38.02 10.99 27.03

54,656

15.55

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

Purpose

Average amount ($)

Per capita amount ($)

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

356,731
163,410
2,464,819 692,803 480,104 495,164 471,868 238,080 192,324 191,996 165,007 190,627 123,065 122,722 114,456 112,301 88,308 87,530 73,489 45,262

101.52
46.50
598.98 188.49 156.69 145.01 123.99
73.59 52.86 51.24 47.39 43.85 34.68 34.30 32.25 30.61 24.50 24.42 17.60 12.70

2010 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

1,781,106 853,491
1,220,575 244,528 477,643

510.00 246.03 337.49
65.00 131.52

132,462 577,408 202,683 123,262 315,811

36.47 166.79
57.55 32.82 90.94

3,389,065 1,756,599 2,036,491
726,659 822,640

941.26 507.42 571.84 192.34 247.68

138,802 93,734 66,861 31,991 22,380

37.99 26.39 18.85
8.52 6.42

E 2010
Number reporting
6 3 18 13 10
33 11 47 35 11
35 11 50 36 9
34 10 48 35 10

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
191,871 200,894 3,113,519
E -4

Per capita amount ($)
53.54 56.06 868.81

Number reporting
71 71 71

2010 Municipal Fiscal Planning Guide

E

2010

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

Purpose

Type of issue

Number Amount ($) reporting

1 Parks and recreation facilities 2 All other 3 Water/sewer system 4 Water/sewer system 5 Highways, streets and drainage 6 Education 7 Water/sewer system 8 Public buildings 9 All other 10 Public buildings 11 Parks and recreation facilites 12 All purposes

revenue bond

5,095,000

2

revenue bond

4,000,000

1

revenue bond

3,164,462

33

other long-term

2,202,177

41

other long-term

2,125,000

1

G.O.

1,805,000

1

G.O.

1,797,988

6

lease pool

1,035,870

2

other long-term

924,059

2

G.O.

861,618

4

lease pool

825,818

3

short-term

822,640

9

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

1,208,285

64

1,141,708

10

729,064

24

366

3

136,253

29

79,883

11

1,417,047

64

919,976

10

690,523

24

4,728

3

141,195

30

96,893

11

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
451,002 1,443,683 1,894,685

As % of current operations
18.5% 59.1% 77.5%

E -5

2010 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Parking facilities and meters 3 Water and sewer system 4 Real and personal property taxes 5 Local option sales tax 6 Other enterprise funds 7 Special purpose sales tax 8 Solid waste system 9 Federal intergovernmental revenues 10 Garbage and trash collection charges 11 Fines, forfeits and court fees 12 Franchise payments taxes 13 Insurance premiums taxes 14 State intergovernmental revenues 15 Other local intergovernmental revenues 16 Ambulance charges 17 All additional revenues 18 Alcoholic beverage taxes 19 Hotel/motel tax 20 Other service charges 21 Business licenses and occupational taxes 22 Public utilities taxes 23 Fire service subscription fees 24 Parks and recreation charges 25 Interest earnings on investments 26 Motor vehicle taxes 27 Special assessments 28 Landfill fees 29 Receipts from sale of materials 30 Rents and royalties 31 Building permits 32 Alcoholic beverage taxes 33 Other excise and special use taxes 34 Receipts from sale of real property 35 FIFA, penalties, interest and cost 36 Other licenses, permits and fees 37 Airport 38 Cemetery fees 39 Tax collection fees 40 Intangible taxes (regular and recording) 41 Mobile home taxes 42 Railroad equipment tax 43 Fee collections of county officers 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
E -6

E 2010

Per capita amount ($)
2,745.99 605.66 423.81 372.45 163.58 142.44 137.76 126.25 89.93 73.20 69.88 62.24 62.19 48.21 39.33 35.11 31.07 28.65 27.01 23.65 22.15 17.57 15.02 14.70 13.85 13.28 11.79 11.57 8.58
8.09 7.07 6.25 6.13 5.94 4.09 3.98 3.21 2.86 2.75 1.91 1.60 0.69 0.38 0.10 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 22.1% 15.4% 13.6% 6.0% 5.2% 5.0% 4.6% 3.3% 2.7% 2.5% 2.3% 2.3% 1.8% 1.4% 1.3% 1.1% 1.0% 1.0% 0.9% 0.8% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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 Purchase of equipment and land 7 Highways and streets 8 Construction (non-utility) 9 Parking facilities and meters 10 Solid waste system 11 General administration 12 Fire department 13 Garbage and trash collection 14 Drainage 15 Clerk of courts 16 Financial administration 17 Parks and recreation 18 Community development 19 Debt service costs 20 Ambulance service 21 Airport 22 Other general expenditures 23 Public welfare and social services 24 Building inspection and regulation 25 Jail 26 General insurance 27 Municipal court 28 General government buildings 29 Garbage and trash disposal 30 County/municipal hospital 31 Libraries 32 Public health 33 Natural resources 34 Legal fees 35 Education (general government) 36 Correctional institute 37 Juvenile and magistrate court 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
E -7

E 2010

Per capita amount ($)
4,627.38 1,902.99 573.64 436.80 227.81 162.79 116.12 103.89 102.14
98.33 89.89 86.41 81.00 64.12 59.78 49.11 48.97 44.74 41.75 40.13 37.68 36.94 36.24 33.23 22.49 20.46 18.79 15.95 14.23 14.05 11.07 9.93 8.11 7.80 7.26 2.73 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% 41.1% 12.4% 9.4% 4.9% 3.5% 2.5% 2.2% 2.2% 2.1% 1.9% 1.9% 1.8% 1.4% 1.3% 1.1% 1.1% 1.0% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Municipal Fiscal Planning Guide

F

2010

Municipal Group Number Reporting = Population Range = 2009 Estimated Population =

F 81 1,000 - 2,499 131,746

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 ($)

1,299,527

798.97

226,119 201,548
24,571

139.02 123.92
15.11

373,482 215,539
0 157,943

229.62 132.52
0.00 97.11

229,728 39,260 79,837 13,172 96,577 881

141.24 24.14 49.09 8.10 59.38 0.54

41,661
170,597 94,397 0 33,266 42,935

25.61
104.89 58.04 0.00 20.45 26.40

257,940 81,582
177,365

158.59 49.54
109.05

2010 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 2010

Average amount ($)

Per capita amount ($)

962,381
279,863 34,891 0 0
216,208 5,041
17,209 6,515
357,511 0
317,398 356
1,268 38,489

607.15
176.56 22.01 0.00 0.00 136.40 3.18 10.86 4.11
225.55 0.00
200.24 0.22 0.80
24.28

13,745

8.67

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

13,745

8.67

16,092 0 0
481 14,952
660 0

10.15 0.00 0.00 0.30 9.43 0.42 0.00

55,073 0 0
51,300 3,773

34.74 0.00 0.00
32.36 2.38

2010 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 2010

Average amount ($)
159,269 157,483
1,787

Per capita amount ($)
100.48 99.35 1.13

36,773 31,190
5,583

23.20 19.68
3.52

341

0.21

31,861 5,393
26,469

20.10 3.40
16.70

11,852

7.48

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

Purpose

Average amount ($)

Per capita amount ($)

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

119,545
90,810
395,250 270,697 175,947 214,612 314,654 185,476 165,818 124,885
62,150 60,747 59,063 35,957 29,658 18,756 19,840 29,508 15,979 16,347

75.42
57.29
275.12 172.11 168.98 156.28 146.76 109.85
97.93 82.89 38.79 32.67 31.61 22.59 20.85 16.86 16.16 15.26 10.30 10.29

2010 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

1,072,039 683,033 604,067 172,338 399,949

638.88 435.79 378.46 103.50 272.79

43,586 276,604
66,238 35,127 354,179

28.67 167.97
41.21 21.22 231.07

1,363,196 843,336
1,141,725 264,824 330,448

920.28 530.30 700.61 152.92 234.45

58,515 52,032 31,215 17,001 16,939

38.53 30.32 19.59 10.07 11.26

F 2010
Number reporting
2 3 17 14 12
44 8 46 38 15
43 10 48 34 11
43 7 44 34 15

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 ($)
73,059 11,669 1,127,644
F -4

Per capita amount ($)
45.65 7.29
704.55

Number reporting
84 84 84

2010 Municipal Fiscal Planning Guide

F

2010

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond

2,277,756

1

G.O.

1,430,258

2

other long-term

1,382,438

38

revenue bond

1,310,225

43

G.O.

1,102,247

3

G.O.

964,403

2

lease pool

620,177

2

lease pool

523,323

3

short-term

330,448

11

lease pool

241,032

12

lease pool

227,247

8

G.O.

149,655

1

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

541,524

69

34,820

2

65,661

8

0

0

27,769

18

15,569

9

737,275

69

33,726

2

63,610

7

0

0

30,237

20

16,136

8

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
122,429 494,071 616,500

As % of current operations
12.7% 51.3% 64.1%

F -5

2010 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Local option sales tax 4 Real and personal property taxes 5 Special purpose sales tax 6 Federal intergovernmental revenues 7 Other enterprise funds 8 Fines, forfeits and court fees 9 State intergovernmental revenues 10 Solid waste system 11 Garbage and trash collection charges 12 Other local intergovernmental revenues 13 Franchise payments taxes 14 Insurance premiums taxes 15 Hotel/motel tax 16 Alcoholic beverage taxes 17 Fire service subscription fees 18 All additional revenues 19 Landfill fees 20 Business licenses and occupational taxes 21 Alcoholic beverage taxes 22 Other service charges 23 Receipts from sale of materials 24 Interest earnings on investments 25 Motor vehicle taxes 26 Parks and recreation charges 27 Ambulance charges 28 Hospital charges 29 Rents and royalties 30 Public utilities taxes 31 Receipts from sale of real property 32 Other excise and special use taxes 33 Building permits 34 FIFA, penalties, interest and cost 35 Special assessments 36 Intangible taxes (regular and recording) 37 Cemetery fees 38 Mobile home taxes 39 Other licenses, permits and fees 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 2010

Per capita amount ($)
2,219.91 416.33 395.24 150.35 148.62 137.05 96.49 86.56 84.32 83.90 79.54 71.03 62.60 60.46 49.93 37.78 29.04 28.83 22.91 18.14 16.28 15.59 14.72 13.78 12.17 12.03 11.37
9.25 9.25 8.79 8.15 6.28 4.71 4.15 3.91 3.47 1.93 1.84 1.55 1.09 0.48 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 18.8% 17.8% 6.8% 6.7% 6.2% 4.3% 3.9% 3.8% 3.8% 3.6% 3.2% 2.8% 2.7% 2.2% 1.7% 1.3% 1.3% 1.0% 0.8% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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 Gas supply system 4 Police department 5 Construction (non-utility) 6 General administration 7 Highways and streets 8 Other enterprise funds 9 Purchase of equipment and land 10 Solid waste system 11 Garbage and trash collection 12 Public welfare and social services 13 Financial administration 14 Community development 15 Drainage 16 Debt service costs 17 Fire department 18 Other general expenditures 19 Parks and recreation 20 General insurance 21 Municipal court 22 Garbage and trash disposal 23 General government buildings 24 Building inspection and regulation 25 Correctional institute 26 Ambulance service 27 Legal fees 28 Libraries 29 Jail 30 Education (general government) 31 Public health 32 Airport 33 Clerk of courts 34 County/municipal hospital 35 Juvenile and magistrate court 36 Natural resources 37 Parking facilities and meters 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
F -7

F 2010

Per capita amount ($)
3,434.27 927.60 536.84 459.06 216.22 203.23 135.03 105.27 94.09 93.56 78.46 65.99 64.71 49.44 47.36 39.48 37.83 37.43 35.47 32.02 25.22 24.42 23.36 19.25 16.59 14.89 13.75 10.14
9.26 7.40 7.12 3.76 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 0.00

Percent of total
expenditures
100.0% 27.0% 15.6% 13.4% 6.3% 5.9% 3.9% 3.1% 2.7% 2.7% 2.3% 1.9% 1.9% 1.4% 1.4% 1.1% 1.1% 1.1% 1.0% 0.9% 0.7% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Municipal Fiscal Planning Guide

G

2010

Municipal Group Number Reporting = Population Range = 2009 Estimated Population =

G 79 500 - 999 56,921

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 ($)

534,167

741.36

73,453 64,264
9,188

101.94 89.19 12.75

168,688 105,454
0 63,235

234.12 146.36
0.00 87.76

109,529 17,425 37,787 7,291 46,905 121

152.01 24.18 52.44 10.12 65.10 0.17

17,082
44,725 21,671
0 5,979 17,075

23.71
62.07 30.08
0.00 8.30 23.70

120,690 25,460 95,230

167.50 35.34
132.17

2010 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 2010

Average amount ($)

Per capita amount ($)

424,709
160,077 18,915 19 0
117,509 4,118
13,682 5,833
146,259 0
134,376 0
878 11,006

605.96
228.39 26.99 0.03 0.00 167.66 5.88 19.52 8.32
208.68 0.00
191.72 0.00 1.25
15.70

8,545 0 0 0 0
101 8,444

12.19 0.00 0.00 0.00 0.00 0.14
12.05

5,588

7.97

0

0.00

0

0.00

159

0.23

5,429

7.75

0

0.00

0

0.00

20,225 0
14 19,124 1,087

28.86 0.00 0.02
27.29 1.55

2010 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 2010

Average amount ($)
63,561 63,486
75

Per capita amount ($)
90.69 90.58
0.11

8,899 6,362 2,536

12.70 9.08 3.62

1,619

2.31

5,695

8.13

490

0.70

5,205

7.43

4,241

6.05

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

35,534
23,147
85,361 84,051 86,977 96,047 51,480 33,253 25,788 25,025 23,216 22,586 19,093 13,830
8,150 5,780 5,246 3,007 2,017

50.70
33.03
119.72 116.13 115.71 105.55
75.02 41.74 36.13 33.95 32.44 30.19 23.88 18.02 14.61
8.34 5.39 5.04 2.37

G- 3

2010 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 53,747 298,147 120,244 76,573

0.00 60.73 412.37 143.43 108.44

21,466 62,323 24,592 25,585 29,157

30.38 74.79 34.07 32.63 39.77

613,841 274,754 406,297 107,860 105,062

868.66 322.37 560.54 140.60 149.61

31,378 12,610 12,638
4,264 3,140

44.09 15.13 17.40
5.36 4.40

G 2010
Number reporting
0 2 9 3 8
37 6 47 17 9
37 7 48 13 9
36 6 41 18 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 ($)
34,946 8,043
527,349
G -4

Per capita amount ($)
48.70 11.21 734.85

Number reporting
78 78 78

2010 Municipal Fiscal Planning Guide

G

2010

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 Water/sewer system 3 Water/sewer system 4 All other 5 Water/sewer system 6 Public buildings 7 Industrial revenue bonds 8 Multi-purpose 9 Public buildings 10 Water/sewer system 11 Parks and recreation facilites 12 All purposes

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

834,769

1

625,191

36

444,858

42

351,871

1

336,206

2

309,200

2

176,500

1

162,670

1

148,881

1

121,786

2

107,681

1

105,062

9

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

249,843

70

18,739

2

8,172

3

3,735

1

7,555

12

3,724

4

329,705

71

16,321

2

8,366

3

5,275

1

6,336

12

3,535

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
45,205 202,923 248,128

As % of current operations
10.6% 47.8% 58.4%

G -5

2010 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 Hotel/motel tax 6 Special purpose sales tax 7 Fines, forfeits and court fees 8 Real and personal property taxes 9 Federal intergovernmental revenues 10 Other enterprise funds 11 State intergovernmental revenues 12 Franchise payments taxes 13 Solid waste system 14 Garbage and trash collection charges 15 Insurance premiums taxes 16 Alcoholic beverage taxes 17 Other local intergovernmental revenues 18 Parking facilities and meters 19 Public utilities taxes 20 All additional revenues 21 Business licenses and occupational taxes 22 Fire service subscription fees 23 Alcoholic beverage taxes 24 Other service charges 25 Interest earnings on investments 26 Motor vehicle taxes 27 Rents and royalties 28 Parks and recreation charges 29 Receipts from sale of real property 30 Other excise and special use taxes 31 Cemetery fees 32 Other licenses, permits and fees 33 FIFA, penalties, interest and cost 34 Building permits 35 Special assessments 36 Receipts from sale of materials 37 Mobile home taxes 38 Intangible taxes (regular and recording) 39 Fee collections of county officers 40 Railroad equipment tax 41 Tax collection fees 42 Ambulance charges 43 Electric supply system 44 Hospital charges 45 Landfill fees 46 MARTA sales tax 47 State DHR health grants
G -6

G 2010

Per capita amount ($)
2,511.62 407.40 386.32 229.71 169.38 152.01 140.21 125.50 107.98 107.95 100.26 68.38 66.65 66.13 55.53 52.91 37.61 31.34 27.88 23.17 22.58 17.47 15.95 14.47 14.09 11.65
9.78 8.38 8.20 7.07 5.73 3.55 3.17 2.60 2.44 2.11 1.82 1.69 1.19 0.71 0.51 0.13 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 16.2% 15.4% 9.1% 6.7% 6.1% 5.6% 5.0% 4.3% 4.3% 4.0% 2.7% 2.7% 2.6% 2.2% 2.1% 1.5% 1.2% 1.1% 0.9% 0.9% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 Police department 6 General administration 7 Construction (non-utility) 8 Public welfare and social services 9 Highways and streets 10 Other enterprise funds 11 Purchase of equipment and land 12 Education (general government) 13 Solid waste system 14 Financial administration 15 Garbage and trash collection 16 Community development 17 Debt service costs 18 General insurance 19 Other general expenditures 20 Municipal court 21 Fire department 22 General government buildings 23 Garbage and trash disposal 24 Legal fees 25 Libraries 26 Parks and recreation 27 Jail 28 Building inspection and regulation 29 Drainage 30 Clerk of courts 31 Public health 32 Tax commissioner 33 Natural resources 34 Ambulance service 35 Correctional institute 36 County/municipal hospital 37 Juvenile and magistrate court 38 Parking facilities and meters 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
G -7

G 2010

Per capita amount ($)
3,640.05 893.98 575.40 506.64 235.15 227.82 166.44 133.86 100.40 98.91 95.17 77.09 59.76 55.46 54.55 51.96 47.43 32.78 32.56 31.49 25.50 22.14 19.82 19.41 17.21 15.04 14.00
8.36 5.80 4.82 4.12 3.06 2.17 1.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 24.6% 15.8% 13.9% 6.5% 6.3% 4.6% 3.7% 2.8% 2.7% 2.6% 2.1% 1.6% 1.5% 1.5% 1.4% 1.3% 0.9% 0.9% 0.9% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 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%

2010 Municipal Fiscal Planning Guide

H

2010

Municipal Group Number Reporting = Population Range = 2009 Estimated Population =

H 120 Less than 500 32,775

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 ($)

173,082

633.71

26,642 23,958
2,462

96.73 87.72
9.01

54,158 33,340
0 20,818

198.29 122.07
0.00 76.22

39,618 6,298
14,153 3,308
15,666 192

145.05 23.06 51.82 12.11 57.36 0.70

4,203
19,443 11,787
0 4,024 3,632

15.39
71.19 43.16
0.00 14.73 13.30

30,219 5,366
24,854

110.64 19.65 91.00

2010 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 2010

Average amount ($)

Per capita amount ($)

116,467
59,461 3,034 2 0 46,441 2,849 5,033 2,103
24,520 0
18,516 0 0
6,004

432.35
220.73 11.26 0.01 0.00 172.40 10.57 18.68 7.81
91.02 0.00
68.73 0.00 0.00
22.29

1,683

6.25

0

0.00

0

0.00

0

0.00

0

0.00

0

0.00

1,683

6.25

506

1.88

0

0.00

0

0.00

364

1.35

142

0.53

0

0.00

0

0.00

6,454 0 0
5,635 819

23.96 0.00 0.00
20.92 3.04

2010 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 2010

Average amount ($)
17,662 17,539
122

Per capita amount ($)
65.56 65.11
0.45

2,397

8.90

2,144

7.96

253

0.94

293

1.09

1,872

6.95

372

1.38

1,500

5.57

1,621

6.02

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

Purpose

Average amount ($)

Per capita amount ($)

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

H- 3

15,659
8,528
58,242 39,774 45,710 21,835 33,644 31,588 23,018 30,582 27,793
8,064 10,358
9,508 9,822 8,362 6,168 7,102 7,089 3,722

58.13
31.66
183.94 169.69 154.60 148.54 133.26 109.65 107.31
97.13 89.29 56.59 39.84 31.04 24.98 24.10 21.61 20.07 17.86 17.31

2010 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 ($)

168,976 16,000 87,615 12,725 31,648

371.38 46.65
284.00 56.56
112.73

14,632 3,983
24,826 8,327
30,970

44.53 10.55 90.67 24.43 96.42

232,987 11,017
256,999 61,143 53,629

711.05 29.18
936.01 184.37 197.53

12,291 446
7,856 2,808 4,575

38.16 1.18
27.75 7.91
15.04

H 2010
Number reporting
1 1 10 1 4
23 2 38 9 5
24 2 37 8 6
23 2 29 8 4

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 ($)
17,709 1,540
256,450
H -4

Per capita amount ($)
64.84 5.64
938.95

Number reporting
120 120 120

2010 Municipal Fiscal Planning Guide

H

2010

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

Purpose

Type of issue

Number Amount ($) reporting

1 Water/sewer system 2 Water/sewer system 3 Water/sewer system 4 Highways, streets and drainage 5 Public buildings 6 Fire protection 7 All purposes 8 Multi-purpose 9 Fire protection 10 All other 11 Multi-purpose 12 Law enforcement and corrections

other long-term revenue bond
lease pool lease pool lease pool other long-term short-term other long-term lease pool other long-term lease pool lease pool

292,395

29

242,830

23

124,940

2

91,218

1

69,524

1

57,832

4

53,629

6

47,770

2

26,049

1

22,835

1

18,911

2

14,649

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

63,050

96

7,981

3

1,063

2

0

0

2,135

6

2,256

6

77,819

94

8,325

2

851

2

0

0

2,646

9

2,578

5

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
7,499 44,577 52,076

As % of current operations
6.4% 38.3% 44.7%

H -5

2010 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Water and sewer system 2 Hotel/motel tax 3 Gas supply system 4 Other enterprise funds 5 Real and personal property taxes 6 Local option sales tax 7 Special purpose sales tax 8 Fines, forfeits and court fees 9 Solid waste system 10 State intergovernmental revenues 11 Federal intergovernmental revenues 12 Special assessments 13 Other local intergovernmental revenues 14 Franchise payments taxes 15 Insurance premiums taxes 16 Garbage and trash collection charges 17 Alcoholic beverage taxes 18 Public utilities taxes 19 All additional revenues 20 Receipts from sale of materials 21 Other excise and special use taxes 22 Interest earnings on investments 23 Rents and royalties 24 Fire service subscription fees 25 Business licenses and occupational taxes 26 Parks and recreation charges 27 Receipts from sale of real property 28 Motor vehicle taxes 29 Alcoholic beverage taxes 30 Other service charges 31 Cemetery fees 32 Building permits 33 FIFA, penalties, interest and cost 34 Mobile home taxes 35 Intangible taxes (regular and recording) 36 Other licenses, permits and fees 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 2010

Per capita amount ($)
2,378.67 279.11 260.30 177.48 155.88 154.96 143.55 139.61 125.52 118.94 117.93 109.75 84.33 78.51 62.52 55.16 51.69 36.65 33.43 29.98 22.91 19.64 17.34 17.21 15.40 11.82 10.12
9.25 9.16 8.44 6.29 4.08 3.90 2.25 1.74 1.23 1.19 0.90 0.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 11.7% 10.9% 7.5% 6.6% 6.5% 6.0% 5.9% 5.3% 5.0% 5.0% 4.6% 3.5% 3.3% 2.6% 2.3% 2.2% 1.5% 1.4% 1.3% 1.0% 0.8% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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 Other enterprise funds 4 Police department 5 General administration 6 Construction (non-utility) 7 Gas supply system 8 Purchase of equipment and land 9 Solid waste system 10 Community development 11 Highways and streets 12 Garbage and trash collection 13 Other general expenditures 14 Fire department 15 Municipal court 16 General government buildings 17 General insurance 18 Garbage and trash disposal 19 Financial administration 20 Parks and recreation 21 Legal fees 22 Public welfare and social services 23 Debt service costs 24 Education (general government) 25 Drainage 26 Public health 27 Libraries 28 Building inspection and regulation 29 Tax commissioner 30 Natural resources 31 Airport 32 Ambulance service 33 Clerk of courts 34 Correctional institute 35 County/municipal hospital 36 Jail 37 Juvenile and magistrate court 38 Parking facilities and meters 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
H -7

H 2010

Per capita amount ($)
3,477.91 1,464.80 355.54 203.43 186.48 170.03 144.14 141.97 114.21 106.60 102.91
79.14 57.05 35.65 34.87 32.43 31.38 27.97 25.05 23.11 18.91 18.22 17.26 16.85 16.73 15.35 13.15 12.33 11.58 0.73 0.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 42.1% 10.2% 5.8% 5.4% 4.9% 4.1% 4.1% 3.3% 3.1% 3.0% 2.3% 1.6% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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.

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2010 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

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2010 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

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2010 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

2009 Population
2,860 19,910
3,419 5,404
558 530 2,668 690 75,616
91 717 282 3,522 51,569 164 940 330 16,304 330 455 1,083 1,938 155 1,466 334 4,232 540,921 468 7,780 7,058 282 201 2,858 946 12,410 2,991 1,017 6,351 275 437 4,509 140 2,144 620 1,144 161 172 3,546

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

RLGF reporting
period
2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009

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 Chattahoochee Hills

2009 Population
715 5,176 2,680 1,107
104 830 1,117 1,452 363 2,064 325 962 5,924 126 5,663 216 463 1,350 632 1,478 16,326 1,007 226 1,641 12,387 1,775 407 4,379 414 9,870 14,740 146 5,354 811 23,073 336 238 645 23,421 18,965 1,050 307 10,185 7,388 387 11,178 4,167 2,392

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 F

RLGF reporting
period
2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 NR NR 2009 2009 2009 2009 2009 2009 2009 NR NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR NR

NR - No report submitted

* - Consolidated county/city government
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2010 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

2009 Population
299 1,506 2,621 1,722 7,899 2,360 2,198
783 2,857
289 323 5,180 602 526 20,564 551 1,934 1,358 6,574 412 13,941 562 11,498 3,834 15,315 819 500 225 5,896 3,425 4,804 5,117 137 10,861 33,604 253 438 343 1,763 821 1,911 4,661 1,617 202 451 18,942 128 1,830

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

RLGF reporting
period
2009 2009 2009 2009 2009 2009 2009 NR 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 NR 2009 2009 2009 2009

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

2009 Population
297 551 234 840 2,687 163 10,267 11,437 31,534 17,627 519 26,688 40,746 142 2,823 716 43,441 5,512 6,760
33 1,218 4,650 1,856
358 1,618 1,522
883 387 484 4,217 11,335 813 389 15,093 9,104 435 702 4,115 3,185 21,825 5,162 973 9,868 8,074 942 734 467 35,750

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

RLGF reporting
period
2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 NR NR 2009 2009 NR 2009 2009 2009 2009 2009 2009 NR NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009

NR - No report submitted

* - Consolidated county/city government
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2010 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

2009 Population
9,502 159 131 107 760 212 223
5,616 910 289
2,102 329
2,728 2,258 1,521 3,245
918 23,887 9,835
274 1,957 1,048 2,328
637 5,355 6,772
165 2,171
471 4,287 4,335 3,886
852 2,341 4,607
851 327 369 30,705 2,102 522 2,921 9,126 783 1,089 2,681 1,660 164

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

RLGF reporting
period
2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR NR 2009 2009 2009 2009 2009

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

2009 Population
478 322 297 585 1,085 4,574 114 147 3,344 7,917 1,130 259 180 10,398 61,794 3,945 168 33,043 225 14,130 680 226 7,529 28,437 2,694 563 2,661 2,056 29,837 608 2,965 861 427 232 11,989 215 1,506 2,393 4,989 10,963
96 1,517 2,711 2,466 1,613 2,478 1,160 1,190

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

RLGF reporting
period
NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 NR NR 2009 2009

NR - No report submitted

* - Consolidated county/city government
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2010 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

2009 Population
819 516 4,477 92,582 3,935 106 3,769 466 66,953 1,188 313 218 1,692 996 19,928 716 4,303 187 1,089 525 4,401 450 1,512 759 21,008 3,381 678 16,206 192 476 13,534 3,695 2,598 167 444 1,886 284 5,576 591 15,500 1,259 2,122 1,592 750 570 995 4,817 910

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

RLGF reporting
period
2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009

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

2009 Population
804 303 31,587 761 2,787 2,138 10,946 871 603 285 139 387 5,353 620 3,125 285 466 450 1,082 226 1,405 245 2,555 5,157 131 691 690 165 34,784 1,955 3,687 2,633 634 13,579 658 1,326 347 520 298 599 275 16,387 4,883 604 1,841 878 15,958 293

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

RLGF reporting
period
2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009

NR - No report submitted

* - Consolidated county/city government
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2010 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

2009 Population
4,365 94
794 133 237 165 2,469 966 328 793 137 1,029 425 768 1,553 11,280 120 8,139 2,850 15,326
61 727 1,379 4,571 170 36,031 206 3,390 87,719 2,708 780 301 6,097 85,625 247 1,170 343 134,699 282 787 3,720 245
92 339 1,060 445 333 215

Group
E H G H H H F G 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
2009 2009 2009 NR NR NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR NR 2009 2009 2009 2009 2009

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

2009 Population
979 50,712 20,634
4,856 3,274 1,883 1,256 2,383 16,778
315 26,909
3,027 776
14,679 7,722
17,730 148
4,971 318 134 247
16,712 7,678 526 2,740 5,751 962 103 3,087 163 648 102 228 4,497 1,439 9,130
19,437 6,853 2,649
17,410 316 615
9,065 618
2,358 2,030 1,237
424

Group
G A C E E F F F C H B E G C D C H E 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
2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR NR 2009

NR - No report submitted

* - Consolidated county/city government
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2010 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 Whigham 512 White 513 White Plains 514 Whitesburg 515 Willacoochee 516 Williamson 517 Winder 518 Winterville 519 Woodbine 520 Woodbury 521 Woodland 522 Woodstock 523 Woodville 524 Woolsey 525 Wrens 526 Wrightsville 527 Yatesville 528 Young Harris

2009 Population
1,952 788
3,893 6,542 3,263 17,499 1,526
549 52,087
1,605 138
11,271 110
2,818 12,895
504 1,934
861 1,228 3,956
478 62,500
1,882 397
4,006 2,940
790 14,725
5,793 3,487
584 729 305 597 1,533 384 14,656 1,203 1,384 1,070 389 23,865 414 200 2,196 3,669 385 719

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

RLGF reporting
period
2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 NR 2009

Municipality 529 Zebulon

2009 Population
1,228

Group F

RLGF reporting
period
2009

NR - No report submitted

* - Consolidated county/city government
C- 6