Georgia local government finances: 2011 municipal government fiscal planning guide

GEORGIA LOCAL GOVERNMENT FINANCES
2011 MUNICIPAL GOVERNMENT FISCAL PLANNING GUIDE
Georgia Department of Community Affairs
December, 2011

2011 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2011 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

The Fiscal Planning Guide provides data collected from municipal governments in Georgia through the 2010 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 2011 Municipal Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2010 only.
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

2011 Fiscal Planning Guide

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:

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

STEP 1. Determine the population group of the government. To do this, use Appendix C, which lists all municipalities alphabetically, along with their 2010 estimated population and the population group to which they belong (A through H).
STEP 2. Examine the data tables for the jurisdiction's population group. Each population group has a series of 10 tables. The group's letter designation is listed in the upper right hand corner of the page.
STEP 3. Compile the local government's data for comparison with the data of its population group. This may be difficult if audits and other local records are used. Therefore two options are suggested:
Best Option: Request a printout of the tables for your jurisdiction so that a direct comparison can be made. For this printout, contact:
Department of Community Affairs Office of Research Jonathan Sharpe (404) 679-4996
jonathan.sharpe@dca.ga.gov
2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in FY 2010 and submitted to DCA. Appendix B of this report provides the structure of data categories to be used in compiling the survey data to the form used in the tables.

1 General revenues by source
2 General Operating Expenditures by Category
3 Leading Capital expenditures
4 Debt Issued, Retired, Outstanding at End of Year and Interest Paid on Debt
5 Cash and Investment Assets Held at End of Year
6 Debt Outstanding at End of Year, by Purpose
7 Revenues and Expenditures from Enterprise Funds
8 Personnel Expenditures for Current Operations
9 Revenue Sources in Per Capita Rank Order
10 Expenditures in Per Capita Rank Order
Per capita and average amounts, as defined below, are the primary yardsticks used in the tables to compare the finances of jurisdictions of similar size. These numbers are merely ways to compare revenues and expenditures: they are not goals or recommended levels or amounts to achieve.

A Word About The Tables

2

2011 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the estimated total 2010 estimated population of the jurisdictions reporting that amount. Average Amount: Total amount reported by the group divided by the number of jurisdictions reporting the item.
The "Fine Print"
There may be questions on the definition or use of a particular term. Most local governments began using the new Uniform Chart of Accounts for Local Governments in their fiscal year ending in 2002. Conversion to the uniform chart provides for greater uniformity in local government financial reporting.
Appendix B outlines the structure of local finances employed by the Department of Community Affairs. It shows what items combine or form larger categories or classes of
Municipal Population Group Ranges

data. Second, a "Glossary" is included. Terms and usage likely to create confusion are explained.
Further definitions and clarifications are available upon request. The instructions received by local governments with the annual Report of Local Government Finances from DCA also contain specific instructions for accounting and reporting.
Feedback The Department of Community Affairs is determined to provide relevant information in a timely fashion and useful form. To improve the guide's content and utility, the Board and staff of the Department invite and encourage feedback. Ideas on additional data, how to present the information, and ways to better serve Georgia's local governments will be greatly appreciated. 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 16 46 47 82 90 89 147 529

Number reporting
11 10 38 42 66 70 71 124 432

Population ranges are based upon estimated amounts for 2010 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.

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2011 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 2010 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2011
T
432 All Groups 2,831,753

Average amount ($)

Per capita amount ($)

6,979,079

1,064.70

2,146,287 1,970,966
164,979

325.15 299.99
25.17

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

1,528,537 969,690 2,590 556,257

233.19 147.93
0.40 84.86

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

1,186,849 150,696 308,535 194,780 511,875 17,933

180.22 22.99 47.07 29.65 78.09 2.73

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

370,429
793,466 193,957
0 283,570 315,940

56.25
121.05 29.59 0.00 43.26 48.20

Service Charges and Other Revenues Service charge revenues Other revenues

1,034,602 386,093 648,509

157.83 58.90 98.93

T - 1

2011 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 2011

Average amount ($)

Per capita amount ($)

5,433,553
1,289,600 241,030 74 0 843,846 109,441 75,051 20,158
2,328,405 2,905
1,526,099 52,709 26,625
720,067

797.68
189.32 35.38 0.01 0.00
123.88 16.07 11.02 2.96
341.82 0.43
224.04 7.74 3.91
105.71

103,897 5
31 0
320 622 102,919

15.25 0.00 0.00 0.00 0.05 0.09
15.11

90,442 0 0
6,940 76,754
6,748 0

13.28 0.00 0.00 1.02
11.27 0.99 0.00

75,286 1,403 186
67,563 6,135

11.05 0.21 0.03 9.92 0.90

2011 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 2011

Average amount ($)

Per capita amount ($)

558,990 537,048
21,942

82.06 78.84
3.22

335,373 315,768
19,605

49.23 46.36
2.88

79,096

11.61

370,367 127,981 242,683

54.37 18.74 35.63

202,097

29.67

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Tax assessor/appraiser (Land) 2 Other expenditures (Const.) 3 General administration (Const.) 4 Highways and streets (Const.) 5 Police department (Const.) 6 Parks and recreation (Const.) 7 Drainage (Const.) 8 General government buildings (Land) 9 Highways and streets (Land) 10 Municipal court (Const.) 11 Parks and recreation (Land) 12 Jail (Land) 13 Community development (Land) 14 Building inspection and regulation (Const.) 15 Drainage (Land)
T - 3

362,178
572,958
359,109 1,566,324 1,557,831
778,798 841,099 676,495 509,807 436,597 183,356 790,966 331,177
10,000 557,549 931,504 120,469

53.17
84.11
878.02 122.25
77.50 64.26 37.58 37.35 24.22 23.16 20.32 19.74 19.05 18.28 17.43 16.19 15.60

2011 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 ($)

42,746,065 14,975,877
2,025,294 1,350,085 2,374,780

827.14 604.70 159.54
67.94 127.46

3,667,742 1,089,051
601,803 665,524 809,389

394.45 51.24 73.31 51.13
134.02

37,258,509 15,182,526
5,835,094 2,835,026 4,778,479

3,723.70 672.50 675.14 209.49 320.38

1,170,700 579,447 170,544 190,521 21,520

121.08 26.95 19.41 14.55 3.43

T 2011
Number reporting
13 7 76 57 36
185 48 229 170 53
178 46 235 160 37
186 49 215 165 49

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
2,723,336 21,122,706
6,532,736

Per capita amount ($)
277.88 975.80 977.84

Number reporting
160 58 416

T - 4

2011 Municipal Fiscal Planning Guide

T

2011

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

Purpose

Type of issue

Number Amount ($) reporting

1 Multi-purpose 2 All other 3 Water/sewer system 4 Education 5 Solid waste system 6 All other 7 Solid waste system 8 Parks and recreation facilites 9 Gas utility system 10 Law enforcement and corrections 11 Highways, streets and drainage 12 All purposes

G.O.

37,096,681

10

other long-term 28,234,593

24

revenue bond

24,281,706

164

G.O.

19,517,111

5

G.O.

18,837,000

1

revenue bond

14,988,703

20

revenue bond

9,085,251

3

G.O.

7,927,756

10

revenue bond

7,657,743

5

G.O.

6,500,257

4

G.O.

6,345,446

4

short-term

4,778,479

37

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

2,448,752

360

1,515,729

39

785,841

63

1,305,284

17

512,478

136

263,407

73

3,356,779

359

1,290,061

40

660,780

63

1,836,152

17

463,646

137

313,225

72

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,380,055 3,017,302 4,391,099

As % of current operations
25.4% 55.4% 80.8%

T - 5

2011 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 MARTA sales tax 6 Local option sales tax 7 Special purpose sales tax 8 Solid waste system 9 Franchise payments taxes 10 Garbage and trash collection charges 11 Other enterprise funds 12 Federal intergovernmental revenues 13 Other local intergovernmental revenues 14 Fines, forfeits and court fees 15 Insurance premiums taxes 16 Other service charges 17 Business licenses and occupational taxes 18 Hotel/motel tax 19 State intergovernmental revenues 20 Ambulance charges 21 Alcoholic beverage taxes 22 All additional revenues 23 Interest earnings on investments 24 Motor vehicle taxes 25 Parks and recreation charges 26 Public utilities taxes 27 Building permits 28 Alcoholic beverage taxes 29 Rents and royalties 30 Tax collection fees 31 Other excise and special use taxes 32 Receipts from sale of materials 33 Other licenses, permits and fees 34 Fire service subscription fees 35 FIFA, penalties, interest and cost 36 Intangible taxes (regular and recording) 37 Fee collections of county officers 38 Parking facilities and meters 39 Special assessments 40 Landfill fees 41 Cemetery fees 42 Receipts from sale of real property 43 Mobile home taxes 44 Railroad equipment tax 45 Electric supply system 46 Hospital charges 47 State DHR health grants
T - 6

T 2011

Per capita amount ($)
3,657.14 822.90 622.13 478.79 317.27 200.63 181.91 136.62 112.38 78.59 73.08 69.46 60.75 55.57 50.95 47.17 45.46 37.94 34.31 31.68 26.49 23.57 21.58 19.11 15.16
9.50 9.21 9.06 8.62 8.47 6.46 6.39 4.72 4.47 4.37 3.92 3.38 3.01 2.77 2.42 2.27 1.92 1.75 0.51 0.39 0.00 0.00 0.00

Percent of total revenues
100.0% 22.5% 17.0% 13.1% 8.7% 5.5% 5.0% 3.7% 3.1% 2.1% 2.0% 1.9% 1.7% 1.5% 1.4% 1.3% 1.2% 1.0% 0.9% 0.9% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Airport 2 Electric supply system 3 Water and sewer system 4 Gas supply system 5 Education (general government) 6 Police department 7 Fire department 8 General administration 9 Sheriff's department 10 Construction (non-utility) 11 Debt service costs 12 Solid waste system 13 Highways and streets 14 Other enterprise funds 15 Garbage and trash collection 16 Purchase of equipment and land 17 Correctional institute 18 Parks and recreation 19 Community development 20 Other general expenditures 21 Financial administration 22 Public welfare and social services 23 General insurance 24 General government buildings 25 Building inspection and regulation 26 Drainage 27 Municipal court 28 Clerk of courts 29 State Court 30 Libraries 31 Garbage and trash disposal 32 Jail 33 Probate court 34 Ambulance service 35 Legal fees 36 Public health 37 Parking facilities and meters 38 Superior court 39 Natural resources 40 Tax commissioner 41 County/municipal hospital 42 Juvenile and magistrate court 43 Payments to other hospitals 44 State DHR health grants 45 Tax assessor/appraiser
T - 7

T 2011

Per capita amount ($)
5,485.27 1,157.58 1,139.41 656.86 521.91 285.71 236.36 130.33 128.70 121.44 113.54 111.45 105.46
82.79 82.43 60.76 57.88 54.09 52.46 47.26 44.84 42.78 31.31 31.26 25.45 24.77 19.63 17.81 17.36 13.88 12.57 11.52 11.19 8.76 6.11 5.39 5.01 3.97 2.05 1.68 1.52 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 21.1% 20.8% 12.0% 9.5% 5.2% 4.3% 2.4% 2.3% 2.2% 2.1% 2.0% 1.9% 1.5% 1.5% 1.1% 1.1% 1.0% 1.0% 0.9% 0.8% 0.8% 0.6% 0.6% 0.5% 0.5% 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%

2011 Municipal Fiscal Planning Guide

A

2011

Municipal Group Number Reporting = Population Range = 2010 Estimated Population =

A 11 50,000 and Above 1,193,074

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 ($)

154,702,804

1,426.34

54,317,542 50,418,847
3,898,695

500.80 464.86
35.95

32,351,702 20,403,875
0 11,947,826

298.28 188.12
0.00 110.16

24,644,027 2,549,403 5,519,409 5,687,263
10,471,526 416,425

227.21 23.51 50.89 52.44 96.55 3.84

8,847,984
15,542,065 3,107,149 0 4,613,743 7,821,173

81.58
143.30 28.65 0.00 42.54 72.11

18,999,485 7,422,205
11,577,280

175.17 68.43
106.74

2011 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 2011

Average amount ($)

Per capita amount ($)

111,355,941
30,086,239 4,919,182 0 0
20,847,341 2,853,517 1,221,282 244,917
46,538,503 0
28,328,189 2,065,243 561,765
15,583,306

940.73
254.17 41.56 0.00 0.00
176.12 24.11 10.32 2.07
393.15 0.00
239.31 17.45 4.75
131.65

1,778,112 0 0 0 0 0
1,778,112

15.02 0.00 0.00 0.00 0.00 0.00
15.02

2,866,239 0 0
66,829 2,697,531
101,879 0

24.21 0.00 0.00 0.56
22.79 0.86 0.00

642,994

5.43

11,652

0.10

0

0.00

594,327

5.02

37,015

0.31

2011 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 2011

Average amount ($)

Per capita amount ($)

8,434,701 7,849,575
585,126

71.26 66.31
4.94

6,968,192 6,907,350
60,842

58.87 58.35
0.51

0

0.00

9,261,035 2,749,493 6,511,541

78.24 23.23 55.01

4,779,926

40.38

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 government buildings (Land) 4 Parks and recreation (Const.) 5 Drainage (Const.) 6 Highways and streets (Land) 7 Community development (Land) 8 Building inspection and regulation (Const.) 9 Parks and recreation (Land) 10 Community development (Const.) 11 Other expenditures (Const.) 12 Other expenditures (Land) 13 Public health (Land) 14 General administration (Land) 15 Police department (Land) 16 Police department (Const.) 17 Fire department (Land) 18 Public welfare and social services (Land)

A- 3

6,746,634
8,128,498
4,886,427 21,119,000
2,684,243 2,189,685 2,563,115 1,999,817 2,686,611
931,504 1,855,390 1,982,424
858,515 544,718 386,110 418,948 618,646 317,127 413,269
95,952

57.00
68.67
63.10 50.28 33.11 27.30 26.87 26.55 17.50 16.19 15.40 12.97 11.77
5.96 5.80 5.76 5.45 4.27 3.81 1.70

2011 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 ($)

160,453,333 62,625,000 27,050,128 17,206,897 29,875,000

847.56 1,106.86
149.97 87.78
120.29

118,220,145 9,387,916
14,473,797 9,126,185 4,125,000

808.92 60.33
105.22 78.21 53.76

954,994,712 114,600,084 120,721,470
34,497,463 148,857,000

6,970.10 736.41 924.90 295.63 354.42

30,007,494 4,642,107 3,487,061 2,839,898 15,767

219.01 29.83 25.35 24.34 0.21

A 2011
Number reporting
3 1 3 3 2
5 4 6 9 1
6 4 7 9 1
6 4 6 9 1

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
33,154,983 104,957,089 117,786,887
A -4

Per capita amount ($)
305.68 967.69 1,085.98

Number reporting
11 11 11

2011 Municipal Fiscal Planning Guide

A

2011

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 Education 6 Water/sewer system 7 Multi-purpose 8 All other 9 Solid waste system 10 Parks and recreation facilites 11 Solid waste system 12 Public buildings

revenue bond 817,305,000

4

other long-term 162,497,674

4

short-term

148,857,000

1

G.O.

101,513,938

3

G.O.

63,200,556

1

other long-term 47,833,209

4

lease pool

43,989,881

2

revenue bond

42,365,726

4

revenue bond

24,825,000

1

G.O.

19,347,880

2

G.O.

18,837,000

1

lease pool

15,856,896

2

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

49,015,922

7

9,830,225

1

2,632,352

1

50,041,868

2

9,292,375

7

3,291,951

7

72,400,359

7

10,041,956

2

2,341,011

1

70,615,572

2

7,154,092

6

4,702,226

7

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
31,744,833 59,926,627 91,671,460

As % of current operations
28.5% 53.8% 82.3%

A -5

2011 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 Real and personal property taxes 4 Gas supply system 5 Local option sales tax 6 Special purpose sales tax 7 Solid waste system 8 Franchise payments taxes 9 Garbage and trash collection charges 10 Federal intergovernmental revenues 11 Other service charges 12 Business licenses and occupational taxes 13 Hotel/motel tax 14 Insurance premiums taxes 15 Other local intergovernmental revenues 16 Other enterprise funds 17 Interest earnings on investments 18 Fines, forfeits and court fees 19 State intergovernmental revenues 20 All additional revenues 21 Alcoholic beverage taxes 22 Motor vehicle taxes 23 Building permits 24 Alcoholic beverage taxes 25 Public utilities taxes 26 Rents and royalties 27 Intangible taxes (regular and recording) 28 Other licenses, permits and fees 29 Other excise and special use taxes 30 Parks and recreation charges 31 FIFA, penalties, interest and cost 32 Cemetery fees 33 Receipts from sale of materials 34 Parking facilities and meters 35 Receipts from sale of real property 36 Railroad equipment tax 37 Fire service subscription fees 38 Mobile home taxes 39 Special assessments 40 Landfill fees 41 Ambulance charges 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees
A -6

A 2011

Per capita amount ($)
3,879.35 1,076.48 617.19 464.86 434.85 220.34 159.24 111.76
96.55 85.10 72.11 55.31 55.27 52.44 50.89 45.05 39.63 35.29 34.89 28.65 27.55 23.51 18.54 12.65 10.82 10.56 10.55 5.37 5.09 5.08 4.79 3.91 1.25 1.23 0.85 0.72 0.44 0.26 0.18 0.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.7% 15.9% 12.0% 11.2% 5.7% 4.1% 2.9% 2.5% 2.2% 1.9% 1.4% 1.4% 1.4% 1.3% 1.2% 1.0% 0.9% 0.9% 0.7% 0.7% 0.6% 0.5% 0.3% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Airport 2 Water and sewer system 3 Electric supply system 4 Gas supply system 5 Police department 6 Debt service costs 7 General administration 8 Fire department 9 Solid waste system 10 Construction (non-utility) 11 Highways and streets 12 Community development 13 Parks and recreation 14 Purchase of equipment and land 15 Garbage and trash collection 16 Other enterprise funds 17 Correctional institute 18 Other general expenditures 19 General insurance 20 Financial administration 21 Public welfare and social services 22 General government buildings 23 Building inspection and regulation 24 Drainage 25 Municipal court 26 Libraries 27 Jail 28 Garbage and trash disposal 29 Public health 30 Legal fees 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 2011

Per capita amount ($)
5,316.76 1,519.05 911.64 762.20 386.72 261.18 205.44 192.21 143.68
95.24 80.94 72.37 66.06 63.68 62.20 60.62 56.61 54.09 47.59 46.20 45.35 43.67 29.97 29.42 20.02 17.22 13.05 10.61 7.20 4.65 3.77 2.67 1.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 28.6% 17.1% 14.3% 7.3% 4.9% 3.9% 3.6% 2.7% 1.8% 1.5% 1.4% 1.2% 1.2% 1.2% 1.1% 1.1% 1.0% 0.9% 0.9% 0.9% 0.8% 0.6% 0.6% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide

B

2011

Municipal Group Number Reporting = Population Range = 2010 Estimated Population =

B 10 25,000 - 49,999 310,079

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 ($)

22,041,789

710.84

5,243,258 4,766,083
477,176

169.09 153.71
15.39

5,449,953 3,293,755
0 2,156,198

175.76 106.22
0.00 69.54

4,282,087 638,200
1,289,406 426,890
1,709,719 217,872

138.10 20.58 41.58 13.77 55.14 7.03

1,644,450
3,332,216 549,300 0
1,659,826 1,123,089

47.73
107.46 17.71 0.00 53.53 36.22

3,892,195 944,113
2,948,082

125.52 30.45 95.08

2011 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 2011

Average amount ($)

Per capita amount ($)

19,413,838
3,883,015 750,591 0 0
1,928,868 205,040 903,550 94,965
9,229,331 0
6,215,179 0
101,948 2,912,204

626.37
125.28 24.22 0.00 0.00 62.23 6.62 29.15 3.06
297.77 0.00
200.53 0.00 3.29
93.96

481,997 0 0 0 0 0
481,997

15.55 0.00 0.00 0.00 0.00 0.00
15.55

70,449

2.27

0

0.00

0

0.00

29,591

0.95

15,640

0.50

25,218

0.81

0

0.00

94,334

3.04

28,394

0.92

0

0.00

64,182

2.07

1,758

0.06

2011 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 2011

Average amount ($)

Per capita amount ($)

2,034,192 1,998,653
35,539

65.63 64.48
1.15

1,164,509 1,034,003
130,506

37.57 33.36
4.21

2,000

0.06

1,314,323 550,240 764,083

42.41 17.75 24.65

1,139,689

36.77

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

Purpose

Average amount ($)

Per capita amount ($)

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

B- 3

819,430
3,793,915
4,536,509 1,980,836 1,574,719 1,145,213 1,060,103
938,178 441,472 263,971 270,498 230,020 213,052 216,723 163,874 135,736
81,480 55,665 35,235 33,978

26.44
122.41
167.45 63.87 61.43 36.17 32.18 29.78 12.16 8.35 7.87 6.95 6.87 6.63 5.10 3.74 2.47 1.83 1.07 1.03

2011 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

15,040,000 11,768,703
1,804,696 890,793
5,750,000

529.17 374.88
59.24 27.69 174.02

2,209,167 607,986
1,868,230 675,750
6,300,000

70.60 18.88 57.62 21.23 190.66

25,355,833 11,777,299 10,284,521
2,337,417 4,500,000

810.31 363.43 328.67
73.42 151.09

1,024,165 376,137 265,341 85,860 38,272

32.73 11.61
8.48 2.65 1.16

B 2011
Number reporting
1 3 4 4 2
6 5 5 7 2
6 6 6 7 1
6 6 6 6 2

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
294,655 1,055,184 25,458,574
B -4

Per capita amount ($)
9.50 34.03 821.04

Number reporting
10 10 10

2011 Municipal Fiscal Planning Guide

B

2011

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 Law enforcement and corrections 3 Gas utility system 4 All other 5 Water/sewer system 6 Parks and recreation facilites 7 Public buildings 8 Multi-purpose 9 Parks and recreation facilities 10 All purposes 11 Solid waste system 12 Highways, streets and drainage

revenue bond

22,674,000

5

G.O.

22,355,000

1

revenue bond

11,400,000

1

revenue bond

10,195,000

2

other long-term

9,150,206

5

G.O.

6,415,667

3

G.O.

5,145,758

5

other long-term

4,925,880

1

revenue bond

4,705,000

1

short-term

4,500,000

1

other long-term

3,694,247

1

G.O.

2,603,000

1

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

7,046,011

7

7,429,322

2

6,408,998

3

524,786

1

2,411,774

8

1,544,267

7

7,659,854

7

5,460,294

2

5,383,005

3

527,488

1

2,535,479

8

1,894,945

7

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
5,105,105 11,450,328 16,555,433

As % of current operations
26.3% 59.0% 85.3%

B -5

2011 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 Airport 5 Local option sales tax 6 Special purpose sales tax 7 Solid waste system 8 Other local intergovernmental revenues 9 Other enterprise funds 10 Fines, forfeits and court fees 11 Franchise payments taxes 12 Federal intergovernmental revenues 13 Insurance premiums taxes 14 Business licenses and occupational taxes 15 Other service charges 16 Other excise and special use taxes 17 Alcoholic beverage taxes 18 All additional revenues 19 State intergovernmental revenues 20 Ambulance charges 21 Hotel/motel tax 22 Motor vehicle taxes 23 Fire service subscription fees 24 Parks and recreation charges 25 Rents and royalties 26 Alcoholic beverage taxes 27 Other licenses, permits and fees 28 Parking facilities and meters 29 Building permits 30 Interest earnings on investments 31 Public utilities taxes 32 FIFA, penalties, interest and cost 33 Cemetery fees 34 Intangible taxes (regular and recording) 35 Receipts from sale of real property 36 Receipts from sale of materials 37 Mobile home taxes 38 Railroad equipment tax 39 Electric supply system 40 Fee collections of county officers 41 Garbage and trash collection charges 42 Hospital charges 43 Landfill fees 44 MARTA sales tax 45 Special assessments 46 State DHR health grants 47 Tax collection fees
B -6

B 2011

Per capita amount ($)
2,335.20 740.45 325.76 169.92 152.71 147.49 100.70 99.38 74.13 70.95 62.98 55.14 43.89 41.58 32.97 27.34 22.74 20.58 19.48 17.71 13.91 13.77 11.81 10.63
8.81 8.20 7.32 6.83 5.34 5.34 5.18 3.36 2.61 2.40 2.21 0.89 0.43 0.23 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 31.7% 13.9% 7.3% 6.5% 6.3% 4.3% 4.3% 3.2% 3.0% 2.7% 2.4% 1.9% 1.8% 1.4% 1.2% 1.0% 0.9% 0.8% 0.8% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 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 Airport 6 Fire department 7 Construction (non-utility) 8 Solid waste system 9 Other enterprise funds 10 Highways and streets 11 General administration 12 Other general expenditures 13 General insurance 14 Debt service costs 15 Parks and recreation 16 Community development 17 Financial administration 18 Purchase of equipment and land 19 Garbage and trash collection 20 Building inspection and regulation 21 Municipal court 22 Libraries 23 Jail 24 General government buildings 25 Drainage 26 Parking facilities and meters 27 Ambulance service 28 Legal fees 29 Public health 30 Public welfare and social services 31 Education (general government) 32 Garbage and trash disposal 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 2011

Per capita amount ($)
3,248.89 939.26 621.91 354.14 200.44 153.50 149.23 135.93 104.48 87.06 64.46 62.21 61.38 35.87 34.14 33.35 27.71 27.13 26.43 21.69 20.10 15.54 12.94 11.47 11.06 10.34
7.82 7.34 5.14 3.25 2.49 0.55 0.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 28.9% 19.1% 10.9% 6.2% 4.7% 4.6% 4.2% 3.2% 2.7% 2.0% 1.9% 1.9% 1.1% 1.1% 1.0% 0.9% 0.8% 0.8% 0.7% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide

C

2011

Municipal Group Number Reporting = Population Range = 2010 Estimated Population =

C 38 10,000 - 24,999 594,240

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

C -1

Average amount ($)

Per capita amount ($)

13,428,177

858.69

4,206,436 3,830,421
376,014

268.99 244.94
24.05

2,653,961 1,696,852
0 957,109

169.71 108.51
0.00 61.20

2,295,858 354,236 662,717 220,882
1,052,200 5,823

146.81 22.65 42.38 14.12 67.29 0.37

657,914
1,329,580 166,079 0 914,820 248,681

42.07
85.02 10.62
0.00 58.50 15.90

2,284,427 1,044,486 1,239,941

146.08 66.79 79.29

2011 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 2011

Average amount ($)

Per capita amount ($)

11,550,411
1,971,102 530,762 671 0
1,107,879 191,070 88,693 52,026
4,988,336 0
3,330,325 0
45,604 1,612,408

737.98
125.94 33.91 0.04 0.00 70.79 12.21 5.67 3.32
318.72 0.00
212.78 0.00 2.91
103.02

266,789 0 0 0
2,266 6,916 257,608

17.05 0.00 0.00 0.00 0.14 0.44
16.46

81,446

5.20

0

0.00

0

0.00

21,418

1.37

26,218

1.68

33,810

2.16

0

0.00

162,322 4,828 1,691
148,107 7,697

10.37 0.31 0.11 9.46 0.49

2011 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 2011

Average amount ($)

Per capita amount ($)

1,447,545 1,424,999
22,547

92.49 91.05
1.44

761,772 703,181
58,590

48.67 44.93
3.74

888,807

56.79

659,610 323,067 336,542

42.14 20.64 21.50

322,682

20.62

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

915,450
1,579,404
7,760,108 1,604,817
781,404 602,010 466,534 395,457 374,045 255,555 202,827 195,250 166,847 149,357 105,953
81,889 72,724 81,635 64,118 71,958

58.49
100.91
489.84 112.47
52.07 37.79 28.44 26.50 21.79 15.63 12.96 12.68 10.65
9.56 7.07 5.28 4.49 4.47 4.28 3.93

2011 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

10,534,731 5,900,000 1,735,837 880,545 1,827,894

564.93 305.15 119.94
56.39 109.65

1,684,846 931,768 772,991 385,501
1,676,512

109.01 57.60 48.56 24.15
108.95

14,117,600 14,619,189
5,441,314 2,150,653 8,094,035

903.58 886.38 347.57 132.92 471.14

579,960 572,312 204,802
79,887 108,663

37.17 35.38 12.87
4.96 7.06

C 2011
Number reporting
3 1 9 17 3
28 8 27 32 4
26 7 29 30 2
27 8 27 31 4

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
776,311 1,011,394 13,248,616
C -4

Per capita amount ($)
49.64 64.68 847.21

Number reporting
38 38 38

2011 Municipal Fiscal Planning Guide

C

2011

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

G.O.

15,275,000

3

revenue bond

12,436,237

22

G.O.

11,053,333

3

G.O.

9,212,400

2

revenue bond

9,064,237

9

short-term

8,094,035

2

revenue bond

5,900,000

1

other long-term

4,976,560

26

lease pool

4,472,494

4

other long-term

2,971,234

6

revenue bond

2,655,000

2

other long-term

2,557,914

2

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

4,802,052

32

6,763,908

10

3,204,231

14

131,308

6

1,625,272

28

1,137,034

19

5,390,933

32

5,655,991

10

2,506,425

14

177,967

6

1,655,145

29

1,211,828

20

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
2,520,633 6,586,916 9,107,549

As % of current operations
21.8% 57.0% 78.9%

C -5

2011 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Special purpose sales tax 6 Other enterprise funds 7 Solid waste system 8 Garbage and trash collection charges 9 Other local intergovernmental revenues 10 Franchise payments taxes 11 Other service charges 12 Airport 13 Fines, forfeits and court fees 14 Insurance premiums taxes 15 Landfill fees 16 Business licenses and occupational taxes 17 Alcoholic beverage taxes 18 Federal intergovernmental revenues 19 Special assessments 20 Parking facilities and meters 21 Parks and recreation charges 22 All additional revenues 23 Hotel/motel tax 24 Motor vehicle taxes 25 Ambulance charges 26 State intergovernmental revenues 27 Interest earnings on investments 28 Tax collection fees 29 Alcoholic beverage taxes 30 Building permits 31 Public utilities taxes 32 FIFA, penalties, interest and cost 33 Receipts from sale of materials 34 Rents and royalties 35 Other licenses, permits and fees 36 Fee collections of county officers 37 Cemetery fees 38 Other excise and special use taxes 39 Intangible taxes (regular and recording) 40 Receipts from sale of real property 41 Fire service subscription fees 42 Mobile home taxes 43 Railroad equipment tax 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
C -6

C 2011

Per capita amount ($)
2,489.10 581.60 374.55 244.94 152.74 137.55 133.84 133.65 84.63 73.80 67.29 54.05 53.06 52.18 42.38 38.94 28.58 22.65 22.21 21.41 19.00 18.45 16.14 15.25 13.88 13.60 11.38
7.59 7.54 6.15 6.03 5.68 5.23 3.89 3.47 3.26 3.09 2.19 2.03 2.02 1.40 1.01 0.40 0.38 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 23.4% 15.0% 9.8% 6.1% 5.5% 5.4% 5.4% 3.4% 3.0% 2.7% 2.2% 2.1% 2.1% 1.7% 1.6% 1.1% 0.9% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Education (general government) 3 Gas supply system 4 Water and sewer system 5 Police department 6 Fire department 7 Construction (non-utility) 8 Other enterprise funds 9 Solid waste system 10 Highways and streets 11 Airport 12 General administration 13 Garbage and trash collection 14 Ambulance service 15 Purchase of equipment and land 16 Parks and recreation 17 Debt service costs 18 Financial administration 19 Other general expenditures 20 Community development 21 Building inspection and regulation 22 General government buildings 23 Clerk of courts 24 General insurance 25 Municipal court 26 Drainage 27 Libraries 28 Parking facilities and meters 29 Jail 30 Probate court 31 Public welfare and social services 32 Garbage and trash disposal 33 Legal fees 34 Public health 35 Tax commissioner 36 Natural resources 37 Correctional institute 38 County/municipal hospital 39 Juvenile and magistrate court 40 Payments to other hospitals 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
C -7

C 2011

Per capita amount ($)
4,492.03 1,325.67 709.46 454.94 420.48 212.97 142.19 138.31 136.73 132.40
93.68 71.92 70.85 70.11 69.57 60.89 51.08 48.26 39.46 35.91 28.78 21.98 20.64 20.29 18.83 18.14 12.19 11.47 9.49 9.28 7.68 7.33 7.10 5.44 4.80 2.27 1.48 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% 15.8% 10.1% 9.4% 4.7% 3.2% 3.1% 3.0% 2.9% 2.1% 1.6% 1.6% 1.6% 1.5% 1.4% 1.1% 1.1% 0.9% 0.8% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide

D

2011

Municipal Group Number Reporting = Population Range = 2010 Estimated Population =

D 42 5,000 - 9,999 297,315

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 ($)

5,800,817

819.45

1,206,978 1,104,142
74,098

166.44 155.98
10.47

1,500,237 991,591 26,416 482,230

211.93 140.08
3.73 68.12

1,134,724 159,107 318,134 113,911 531,750 7,050

156.48 22.48 44.94 15.71 75.12 1.00

289,073
711,494 328,278
0 159,603 223,613

40.84
100.51 46.37 0.00 22.55 31.59

1,214,889 363,476 851,413

171.62 51.35
120.27

2011 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 2011

Average amount ($)

Per capita amount ($)

5,189,495
1,014,393 281,976 119 0 540,280 111,690 55,517 24,812
2,388,712 29,810
1,701,823 0
20,030 637,049

726.08
141.93 39.45 0.02 0.00 75.59 15.63 7.77 3.47
334.21 4.17
238.11 0.00 2.80
89.13

130,238 0 0 0 0 0
130,238

18.22 0.00 0.00 0.00 0.00 0.00
18.22

34,400

4.81

0

0.00

0

0.00

16,168

2.26

18,232

2.55

0

0.00

0

0.00

136,537 214 0
123,732 12,590

19.10 0.03 0.00
17.31 1.76

2011 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 2011

Average amount ($)

Per capita amount ($)

683,515 661,961
21,555

95.63 92.62
3.02

411,321 355,079
56,243

57.55 49.68
7.87

1,408

0.20

253,885 112,052 141,832

35.52 15.68 19.84

135,085

18.90

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

D- 3

457,931
815,362
3,262,600 1,302,063
886,035 516,679 283,109 240,500 231,520 237,105 199,224 117,829
92,898 58,594 60,892 57,111 53,020 48,062 28,969 28,709

64.07
114.08
554.83 183.21 135.02
74.81 42.09 34.70 34.55 33.06 27.16 16.18 13.21 11.05
8.35 7.87 7.80 6.06 4.69 3.99

2011 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 ($)

14,977,623 0
896,652 281,559 843,900

1,994.09 0.00
129.27 39.28
108.78

509,030 215,575 306,308 256,521 1,020,643

70.29 27.84 44.04 35.75 143.95

8,408,821 5,761,373 4,581,689
988,681 284,410

1,150.03 743.95 653.89 137.76 47.79

319,613 262,350 154,357
45,553 35,680

44.77 33.88 22.37
6.39 4.87

D 2011
Number reporting
1 0 12 15 2
20 7 28 32 7
20 7 29 31 3
20 7 26 31 6

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
424,620 351,505 7,329,186
D -4

Per capita amount ($)
59.98 49.66 1,035.35

Number reporting
42 42 42

2011 Municipal Fiscal Planning Guide

D

2011

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

Purpose

Type of issue

Number Amount ($) reporting

1 Gas utility system 2 Water/sewer system 3 Highways, streets and drainage 4 Water/sewer system 5 All other 6 Multi-purpose 7 Water/sewer system 8 All other 9 All other 10 Public buildings 11 Multi-purpose 12 Public buildings

revenue bond

20,532,097

1

G.O.

7,900,000

1

G.O.

7,675,000

1

revenue bond

7,115,144

17

revenue bond

6,545,745

4

G.O.

6,321,667

3

other long-term

4,644,610

26

G.O.

3,016,023

1

lease pool

1,359,031

9

G.O.

1,114,295

2

lease pool

655,034

9

lease pool

649,820

4

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

2,597,625

35

3,050,637

13

1,567,333

13

35,334

5

480,805

29

315,453

18

3,746,560

35

2,465,893

13

1,354,355

13

44,956

5

484,938

30

271,178

17

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,258,284 3,013,210 4,271,495

As % of current operations
24.2% 58.1% 82.3%

D -5

2011 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 MARTA sales tax 4 Real and personal property taxes 5 Local option sales tax 6 Receipts from sale of materials 7 Special purpose sales tax 8 Other enterprise funds 9 Solid waste system 10 Ambulance charges 11 Garbage and trash collection charges 12 Franchise payments taxes 13 Fines, forfeits and court fees 14 State intergovernmental revenues 15 Federal intergovernmental revenues 16 Insurance premiums taxes 17 Landfill fees 18 Airport 19 Other local intergovernmental revenues 20 Business licenses and occupational taxes 21 Parks and recreation charges 22 Alcoholic beverage taxes 23 Hotel/motel tax 24 All additional revenues 25 Fire service subscription fees 26 Public utilities taxes 27 Other service charges 28 Motor vehicle taxes 29 Rents and royalties 30 Building permits 31 Interest earnings on investments 32 Other excise and special use taxes 33 Alcoholic beverage taxes 34 Other licenses, permits and fees 35 FIFA, penalties, interest and cost 36 Cemetery fees 37 Receipts from sale of real property 38 Intangible taxes (regular and recording) 39 Special assessments 40 Mobile home taxes 41 Railroad equipment tax 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees
D -6

D 2011

Per capita amount ($)
3,015.88 757.17 446.40 204.32 190.96 165.53 139.02 103.64 99.72 97.82 85.95 78.16 77.66 76.78 51.90 51.69 44.94 42.87 39.76 38.18 26.63 26.10 23.23 20.48 18.77 15.18 14.57 13.58 11.21 10.71
8.07 6.76 6.49 5.89 3.30 3.25 2.99 2.27 1.76 1.40 0.59 0.19 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 25.1% 14.8% 6.8% 6.3% 5.5% 4.6% 3.4% 3.3% 3.2% 2.8% 2.6% 2.6% 2.5% 1.7% 1.7% 1.5% 1.4% 1.3% 1.3% 0.9% 0.9% 0.8% 0.7% 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% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Construction (non-utility) 6 Sheriff's department 7 Fire department 8 Solid waste system 9 Highways and streets 10 Other enterprise funds 11 General administration 12 Garbage and trash collection 13 Purchase of equipment and land 14 Parks and recreation 15 Financial administration 16 Airport 17 Debt service costs 18 Other general expenditures 19 General government buildings 20 Community development 21 Drainage 22 Building inspection and regulation 23 General insurance 24 Municipal court 25 Garbage and trash disposal 26 Libraries 27 Jail 28 Public welfare and social services 29 Legal fees 30 Public health 31 Education (general government) 32 Parking facilities and meters 33 Tax commissioner 34 Ambulance service 35 Clerk of courts 36 Correctional institute 37 County/municipal hospital 38 Juvenile and magistrate court 39 Natural resources 40 Payments to other hospitals 41 Probate court 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
D -7

D 2011

Per capita amount ($)
4,113.82 1,174.98 654.28 643.85 244.72 207.61 121.44 116.99
95.61 93.51 91.99 76.32 69.45 68.06 57.39 51.28 50.58 46.64 33.57 30.09 25.90 23.05 22.26 21.69 20.89 17.51 16.42 9.74 8.19 7.15 6.71 3.69 1.72 0.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 28.6% 15.9% 15.7% 5.9% 5.0% 3.0% 2.8% 2.3% 2.3% 2.2% 1.9% 1.7% 1.7% 1.4% 1.2% 1.2% 1.1% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 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% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide

E

2011

Municipal Group Number Reporting = Population Range = 2010 Estimated Population =

E 66 2,500 - 4,999 240,982

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 ($)

2,792,134

764.71

557,751 503,722
54,029

152.76 137.96
14.80

666,756 447,243
0 219,512

182.61 122.49
0.00 60.12

527,410 93,442
171,220 26,767
230,610 5,370

144.45 25.59 46.89 7.33 63.16 1.47

92,427
454,625 145,361
0 145,037 164,227

25.31
124.51 39.81 0.00 39.72 44.98

493,167 188,259 304,908

135.07 51.56 83.51

2011 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 2011

Average amount ($)

Per capita amount ($)

2,376,189
475,850 96,082 0 0
323,859 15,437 27,072 13,400
1,093,031 0
793,937 0
24,543 274,550

664.10
132.99 26.85 0.00 0.00 90.51 4.31 7.57 3.74
305.48 0.00
221.89 0.00 6.86
76.73

44,505 0 0 0
798 0
43,707

12.44 0.00 0.00 0.00 0.22 0.00
12.22

21,057

5.89

0

0.00

0

0.00

6,272

1.75

10,930

3.05

3,856

1.08

0

0.00

108,484 0
234 93,777 14,474

30.32 0.00 0.07
26.21 4.05

2011 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 2011

Average amount ($)

Per capita amount ($)

372,962 364,087
8,875

104.24 101.76
2.48

102,917 85,506 17,411

28.76 23.90
4.87

558

0.16

97,705 30,118 67,587

27.31 8.42
18.89

59,120

16.52

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

123,226
233,442
1,462,996 350,008 297,191 289,339 163,913 160,326 141,356 101,774 93,430 76,529 61,075 57,234 54,516 43,971 33,590 35,195 25,580 22,512

34.44
65.24
416.16 118.87
81.94 69.12 45.20 40.56 36.69 28.62 27.36 21.44 16.53 16.10 15.51 11.61
9.24 8.52 6.86 5.86

2011 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 ($)

4,350,463 0
445,251 265,988 314,256

1,028.72 0.00
125.37 65.50 95.12

361,115 195,176 135,929 115,746 249,262

96.28 53.62 37.70 30.94 62.97

3,971,320 1,902,196 1,721,632
665,835 353,865

1,050.98 522.61 478.16 178.54 98.28

169,276 86,004 54,597 31,598 12,635

45.13 23.63 15.09
8.40 3.18

E 2011
Number reporting
2 0 15 8 3
38 10 44 36 7
37 10 46 34 6
38 10 45 35 6

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
194,079 91,510
3,371,310
E -4

Per capita amount ($)
52.96 24.97 920.02

Number reporting
65 65 65

2011 Municipal Fiscal Planning Guide

E

2011

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

revenue bond

3,968,617

35

revenue bond

3,200,000

2

revenue bond

2,160,041

1

G.O.

1,982,386

4

other long-term

1,901,419

35

G.O.

1,876,854

4

G.O.

1,635,000

1

other long-term

1,330,899

3

G.O.

1,225,000

1

lease pool

977,469

4

other long-term

962,473

1

lease pool

942,924

2

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

1,425,448

59

1,207,220

8

848,687

23

137

1

146,851

27

67,423

10

1,653,287

59

1,029,744

8

765,450

23

579

1

149,679

28

94,172

10

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
496,289 1,441,060 1,937,349

As % of current operations
20.9% 60.6% 81.5%

E -5

2011 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Other enterprise funds 6 Special purpose sales tax 7 Solid waste system 8 Federal intergovernmental revenues 9 Franchise payments taxes 10 Other local intergovernmental revenues 11 Garbage and trash collection charges 12 Fines, forfeits and court fees 13 State intergovernmental revenues 14 Insurance premiums taxes 15 Ambulance charges 16 Alcoholic beverage taxes 17 Fire service subscription fees 18 Other service charges 19 Landfill fees 20 All additional revenues 21 Business licenses and occupational taxes 22 Parks and recreation charges 23 Hotel/motel tax 24 Motor vehicle taxes 25 Other excise and special use taxes 26 Interest earnings on investments 27 Public utilities taxes 28 Rents and royalties 29 Alcoholic beverage taxes 30 Special assessments 31 Building permits 32 Receipts from sale of materials 33 Receipts from sale of real property 34 Cemetery fees 35 FIFA, penalties, interest and cost 36 Airport 37 Other licenses, permits and fees 38 Intangible taxes (regular and recording) 39 Mobile home taxes 40 Tax collection fees 41 Railroad equipment tax 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants
E -6

E 2011

Per capita amount ($)
2,377.84 647.81 425.36 156.69 138.04 126.28 103.60 92.50 75.85 64.03 63.15 58.00 53.57 48.57 46.89 45.98 26.39 23.89 20.99 20.26 16.84 15.02 13.90 13.88 10.91
8.47 8.46 7.97 6.48 6.48 5.38 5.25 3.93 3.58 2.97 2.75 2.58 2.36 1.21 0.76 0.50 0.30 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.2% 17.9% 6.6% 5.8% 5.3% 4.4% 3.9% 3.2% 2.7% 2.7% 2.4% 2.3% 2.0% 2.0% 1.9% 1.1% 1.0% 0.9% 0.9% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Other enterprise funds 6 Construction (non-utility) 7 Highways and streets 8 Solid waste system 9 General administration 10 Fire department 11 Ambulance service 12 Garbage and trash collection 13 Financial administration 14 Debt service costs 15 Drainage 16 Purchase of equipment and land 17 Other general expenditures 18 Community development 19 Parks and recreation 20 Jail 21 Garbage and trash disposal 22 Municipal court 23 General insurance 24 Building inspection and regulation 25 General government buildings 26 Probate court 27 Public welfare and social services 28 Airport 29 Libraries 30 Legal fees 31 Public health 32 Natural resources 33 Education (general government) 34 Clerk of courts 35 Correctional institute 36 County/municipal hospital 37 Juvenile and magistrate court 38 Parking facilities and meters 39 Payments to other hospitals 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
E -7

E 2011

Per capita amount ($)
4,823.11 2,288.24 584.28 496.54 220.78 162.65 115.10 100.61
92.90 88.38 86.68 72.31 63.37 49.52 45.89 44.89 39.55 37.38 31.56 29.91 24.55 18.56 17.35 17.01 16.35 15.47 11.44 10.95 10.88 9.12 7.39 6.65 4.39 2.44 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% 47.4% 12.1% 10.3% 4.6% 3.4% 2.4% 2.1% 1.9% 1.8% 1.8% 1.5% 1.3% 1.0% 1.0% 0.9% 0.8% 0.8% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide

F

2011

Municipal Group Number Reporting = Population Range = 2010 Estimated Population =

F 70 1,000 - 2,499 113,695

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 ($)

1,285,515

791.47

230,939 209,044
21,894

142.18 128.70
13.48

334,835 200,701
0 134,134

206.15 123.57
0.00 82.58

216,892 34,575 78,347 14,623 88,393 953

133.54 21.29 48.24 9.00 54.42 0.59

29,213
234,046 120,573
0 34,265 79,209

17.99
144.10 74.23 0.00 21.10 48.77

239,590 76,750
162,840

147.51 47.25
100.26

2011 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 2011

Average amount ($)

Per capita amount ($)

948,269
269,642 32,058 0 0
215,677 3,529
13,786 4,592
360,012 0
321,376 0
1,166 37,470

595.13
169.23 20.12 0.00 0.00
135.36 2.21 8.65 2.88
225.94 0.00
201.69 0.00 0.73
23.52

16,253 0 0 0 0 0
16,253

10.20 0.00 0.00 0.00 0.00 0.00
10.20

11,112

6.97

0

0.00

0

0.00

173

0.11

10,939

6.87

0

0.00

0

0.00

46,147 0
12 43,163
2,972

28.96 0.00 0.01
27.09 1.86

2011 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 2011

Average amount ($)

Per capita amount ($)

179,327 175,000
4,327

112.54 109.83
2.72

33,952 27,502
6,450

21.31 17.26
4.05

1,595

1.00

20,176 3,479
16,697

12.66 2.18
10.48

10,054

6.31

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

99,117
83,196
411,686 251,656 215,878 229,320 139,748
82,293 102,282
83,856 82,461 68,578 50,800 44,037 34,232 31,592 35,498
7,360 3,407 3,200

62.21
52.21
201.12 141.26 136.96 127.32
78.47 74.00 54.28 52.88 48.49 38.44 33.29 26.23 20.90 19.39 14.45
6.13 2.41 1.30

2011 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 ($)

2,541,000 500,014
1,836,215 56,689
371,926

1,311.82 306.29
1,088.79 36.15
194.11

53,758 70,102 89,694 36,334 553,248

34.64 44.79 53.92 21.37 299.24

1,251,192 765,274
1,561,183 276,381 273,798

807.86 488.92 948.50 156.47 141.68

56,804 31,003 32,081
8,325 9,227

36.60 19.81 19.35
4.90 5.19

F 2011
Number reporting
1 2 15 5 14
33 9 41 30 16
34 9 41 25 11
33 9 42 30 15

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
79,900 5,073
884,721
F -4

Per capita amount ($)
49.19 3.12
544.71

Number reporting
70 70 70

2011 Municipal Fiscal Planning Guide

F

2011

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

other long-term

1,784,199

34

G.O.

1,710,000

1

lease pool

1,298,744

1

revenue bond

1,251,192

34

G.O.

1,100,513

2

G.O.

896,544

3

other long-term

443,999

2

lease pool

307,037

2

lease pool

298,077

8

short-term

273,798

11

other long-term

220,585

1

lease pool

199,699

6

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

565,843

58

76,385

2

32,570

6

917

1

23,615

13

4,642

4

893,073

58

58,245

2

30,716

6

1,299

1

24,246

13

5,091

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
134,071 492,217 626,288

As % of current operations
14.1% 51.9% 66.0%

F -5

2011 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Water and sewer system 2 Gas supply system 3 Federal intergovernmental revenues 4 Real and personal property taxes 5 Local option sales tax 6 Special purpose sales tax 7 State intergovernmental revenues 8 Solid waste system 9 Fines, forfeits and court fees 10 Receipts from sale of materials 11 Garbage and trash collection charges 12 Other local intergovernmental revenues 13 Other enterprise funds 14 Franchise payments taxes 15 Insurance premiums taxes 16 Hotel/motel tax 17 Alcoholic beverage taxes 18 Airport 19 Landfill fees 20 Fire service subscription fees 21 Parks and recreation charges 22 Business licenses and occupational taxes 23 Other service charges 24 Public utilities taxes 25 All additional revenues 26 Motor vehicle taxes 27 Alcoholic beverage taxes 28 Receipts from sale of real property 29 Rents and royalties 30 Interest earnings on investments 31 Special assessments 32 Other excise and special use taxes 33 FIFA, penalties, interest and cost 34 Building permits 35 Cemetery fees 36 Mobile home taxes 37 Other licenses, permits and fees 38 Intangible taxes (regular and recording) 39 Railroad equipment tax 40 Ambulance charges 41 Electric supply system 42 Fee collections of county officers 43 Hospital charges 44 MARTA sales tax 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees
F -6

F 2011

Per capita amount ($)
2,143.73 418.49 293.31 159.38 148.54 137.47 129.75 97.11 80.59 76.47 66.93 66.31 63.21 56.89 54.95 49.76 33.60 27.06 26.13 18.30 13.31 12.42 12.15 12.08 11.69 10.48 10.30
9.78 8.95 8.24 6.14 5.43 4.99 3.21 2.58 2.02 1.90 1.73 1.60 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 19.5% 13.7% 7.4% 6.9% 6.4% 6.1% 4.5% 3.8% 3.6% 3.1% 3.1% 2.9% 2.7% 2.6% 2.3% 1.6% 1.3% 1.2% 0.9% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 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 Drainage 6 Construction (non-utility) 7 General administration 8 Highways and streets 9 Solid waste system 10 Other enterprise funds 11 Purchase of equipment and land 12 Garbage and trash collection 13 Financial administration 14 Public welfare and social services 15 Education (general government) 16 Community development 17 Airport 18 Fire department 19 Debt service costs 20 Other general expenditures 21 Garbage and trash disposal 22 Parks and recreation 23 Municipal court 24 General insurance 25 Building inspection and regulation 26 Libraries 27 General government buildings 28 Jail 29 Legal fees 30 Public health 31 Natural resources 32 Ambulance service 33 Clerk of courts 34 Correctional institute 35 County/municipal hospital 36 Juvenile and magistrate court 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 2011

Per capita amount ($)
3,512.62 1,033.23 659.49 276.61 206.91 192.44 149.35 134.07 112.45
82.60 81.30 80.88 58.07 43.54 42.48 41.47 40.52 37.02 34.36 34.21 28.58 25.38 24.78 21.08 19.30 12.79 11.10 10.67 8.21 7.17 1.71 0.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 29.4% 18.8% 7.9% 5.9% 5.5% 4.3% 3.8% 3.2% 2.4% 2.3% 2.3% 1.7% 1.2% 1.2% 1.2% 1.2% 1.1% 1.0% 1.0% 0.8% 0.7% 0.7% 0.6% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide

G

2011

Municipal Group Number Reporting = Population Range = 2010 Estimated Population =

G 71 500 - 999 50,099

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 ($)

602,296

853.57

79,503 68,834 10,669

112.67 97.55 15.12

166,255 110,207
0 56,048

235.62 156.19
0.00 79.43

118,879 17,669 35,977 15,295 49,503 435

168.47 25.04 50.99 21.68 70.16 0.62

20,158
109,721 54,921 0 12,526 42,274

28.17
155.50 77.83 0.00 17.75 59.91

114,389 31,950 82,439

162.11 45.28
116.83

2011 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 2011

Average amount ($)

Per capita amount ($)

427,057
167,789 18,104 21 0
127,075 4,675
11,448 6,466
135,157 0
125,975 0
354 8,829

600.34
235.87 25.45 0.03 0.00
178.64 6.57
16.09 9.09
190.00 0.00
177.09 0.00 0.50
12.41

8,155 29
116 0 0
73 7,936

11.46 0.04 0.16 0.00 0.00 0.10
11.16

451

0.63

0

0.00

0

0.00

271

0.38

180

0.25

0

0.00

0

0.00

21,315 0 0
18,916 2,400

29.96 0.00 0.00
26.59 3.37

2011 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 2011

Average amount ($)

Per capita amount ($)

64,150 64,034
117

90.18 90.02
0.16

8,645 5,544 3,101

12.15 7.79 4.36

46

0.06

14,779 921
13,858

20.78 1.30
19.48

6,569

9.24

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

Purpose

Average amount ($)

Per capita amount ($)

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

G- 3

34,745
39,965
391,680 204,914 142,704 115,590
60,918 50,919 65,575 58,137 39,493 31,896 28,479 27,864 25,350 16,080 14,964 10,000
8,417 10,800

48.84
56.18
484.15 322.70 212.20 154.60
95.56 83.69 81.06 63.75 57.94 42.88 40.63 35.46 35.06 21.75 20.81 18.28 16.03 12.40

2011 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 ($)

737,550 0
239,303 40,513
140,508

905.52 0.00
345.86 51.06
187.90

30,166 40,817 42,077 27,128 169,528

42.40 59.53 57.37 36.82 234.30

738,419 375,595 500,075
85,200 145,706

1,062.53 622.88 693.86 113.95 206.68

30,143 4,257
15,050 5,531 9,210

42.37 6.21
20.85 7.61
12.73

G 2011
Number reporting
2 0 11 2 5
33 3 41 15 9
29 2 39 14 7
33 3 36 14 9

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
25,296 5,534
580,945
G -4

Per capita amount ($)
35.85 7.84
823.31

Number reporting
71 71 71

2011 Municipal Fiscal Planning Guide

G

2011

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 Parks and recreation facilities 3 Water/sewer system 4 Water/sewer system 5 All other 6 Public buildings 7 Industrial revenue bonds 8 All purposes 9 Public buildings 10 Water/sewer system 11 Parks and recreation facilites 12 Law enforcement and corrections

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

734,421

27

694,933

2

620,155

1

606,150

30

280,936

2

201,550

3

175,500

1

145,706

7

131,034

1

104,676

2

51,735

1

50,862

2

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

223,009

62

12,249

1

8,211

2

4,536

1

8,728

12

3,460

4

425,150

62

8,407

1

6,697

2

7,829

1

8,772

12

2,777

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
49,600 193,937 245,318

As % of current operations
11.6% 45.8% 57.4%

G -5

2011 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 Federal intergovernmental revenues 5 Hotel/motel tax 6 Local option sales tax 7 State intergovernmental revenues 8 Special purpose sales tax 9 Real and personal property taxes 10 Fines, forfeits and court fees 11 Other enterprise funds 12 Other local intergovernmental revenues 13 Franchise payments taxes 14 Solid waste system 15 Garbage and trash collection charges 16 Insurance premiums taxes 17 Landfill fees 18 Alcoholic beverage taxes 19 Alcoholic beverage taxes 20 Public utilities taxes 21 Parking facilities and meters 22 All additional revenues 23 Fire service subscription fees 24 Business licenses and occupational taxes 25 Other excise and special use taxes 26 Rents and royalties 27 Motor vehicle taxes 28 Parks and recreation charges 29 Interest earnings on investments 30 Receipts from sale of materials 31 Cemetery fees 32 Receipts from sale of real property 33 FIFA, penalties, interest and cost 34 Building permits 35 Ambulance charges 36 Other service charges 37 Other licenses, permits and fees 38 Mobile home taxes 39 Tax collection fees 40 Intangible taxes (regular and recording) 41 Special assessments 42 Railroad equipment tax 43 Electric supply system 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
G -6

G 2011

Per capita amount ($)
3,118.66 493.99 364.54 356.33 278.17 210.50 176.07 143.95 137.51 127.29 116.86 94.36 78.09 74.03 69.51 65.88 52.44 37.34 36.86 25.57 22.75 20.52 19.90 17.39 17.29 13.09 12.16 11.73
9.13 8.05 3.49 3.24 3.08 2.89 2.76 2.51 2.17 1.78 1.77 1.13 1.08 0.73 0.73 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 15.8% 11.7% 11.4% 8.9% 6.7% 5.6% 4.6% 4.4% 4.1% 3.7% 3.0% 2.5% 2.4% 2.2% 2.1% 1.7% 1.2% 1.2% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.4% 0.4% 0.4% 0.3% 0.3% 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% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Airport 2 Electric supply system 3 Water and sewer system 4 Gas supply system 5 Police department 6 General administration 7 Construction (non-utility) 8 Community development 9 Highways and streets 10 Other enterprise funds 11 Purchase of equipment and land 12 Solid waste system 13 Financial administration 14 Other general expenditures 15 Garbage and trash collection 16 Debt service costs 17 Municipal court 18 General insurance 19 Garbage and trash disposal 20 General government buildings 21 Fire department 22 Legal fees 23 Libraries 24 State Court 25 Parks and recreation 26 Building inspection and regulation 27 Public welfare and social services 28 Drainage 29 Education (general government) 30 Jail 31 Public health 32 Clerk of courts 33 Tax commissioner 34 Superior court 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 Probate court 43 Sheriff's department 44 State DHR health grants 45 Tax assessor/appraiser
G -7

G 2011

Per capita amount ($)
4,028.77 852.54 771.23 694.96 286.56 231.70 184.90 179.15 105.29 99.60 75.76 74.52 69.86 52.81 49.34 48.94 34.12 27.57 26.02 25.25 21.38 19.87 17.07 15.96 15.08 12.67
7.18 6.51 4.66 4.58 3.86 2.99 2.52 2.25 2.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 21.2% 19.1% 17.2% 7.1% 5.8% 4.6% 4.4% 2.6% 2.5% 1.9% 1.8% 1.7% 1.3% 1.2% 1.2% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 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%

2011 Municipal Fiscal Planning Guide

H

2011

Municipal Group Number Reporting = Population Range = 2010 Estimated Population =

H 124 Less than 500 32,269

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

H -1

Average amount ($)

Per capita amount ($)

176,438

678.00

23,600 20,507
2,878

89.22 78.17 11.06

55,249 32,313
76 22,860

212.31 124.17
0.29 87.84

34,484 5,563
14,479 1,463
12,956 3

131.44 21.38 55.64 5.62 49.79 0.01

3,699
31,509 16,820
0 6,660 8,030

14.21
121.08 64.63 0.00 25.59 30.86

30,292 5,517
24,775

116.40 21.20 95.20

2011 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 2011

Average amount ($)

Per capita amount ($)

119,204
54,955 3,873 0 0
41,343 1,580 5,144 3,016
29,023 0
23,480 0 0
5,543

431.52
198.94 14.02 0.00 0.00
149.66 5.72
18.62 10.92
105.06 0.00
85.00 0.00 0.00
20.07

1,476

5.34

0

0.00

42

0.15

0

0.00

0

0.00

0

0.00

1,434

5.19

234

0.85

0

0.00

0

0.00

229

0.83

6

0.02

0

0.00

0

0.00

5,921 0 0
5,285 636

21.43 0.00 0.00
19.13 2.30

2011 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 2011

Average amount ($)

Per capita amount ($)

22,070 21,949
121

79.89 79.46
0.44

2,805 2,132
673

10.16 7.72 2.44

688

2.49

586

2.12

290

1.04

298

1.08

1,445

5.23

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

Purpose

Average amount ($)

Per capita amount ($)

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

H- 3

18,198
12,055
359,109 154,896
75,089 56,108 64,159 46,188 26,317 18,231 19,024 20,869 13,357 12,516 14,077
7,321 5,117 6,490 2,298
483

65.88
43.64
878.02 708.90 272.96 233.59 215.30 170.65 104.29 103.00
95.28 75.61 49.25 42.83 36.65 30.55 22.15 14.26
7.41 3.12

2011 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 0 330,924 28,647 43,664

0.00 0.00 1,081.45 84.75 113.89

14,924 7,251
21,569 7,177
28,503

47.45 23.66 73.31 24.58 87.78

189,186 7,532
292,531 85,567 41,753

618.46 31.65
991.37 290.55 121.67

9,013 439
9,757 4,451 2,719

28.77 1.43
31.02 14.64
8.43

H 2011
Number reporting
0 0 7 3 5
22 2 37 9 7
20 1 38 10 6
23 2 27 9 6

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
6,003 1,167 272,505
H -4

Per capita amount ($)
23.07 4.49
1,047.15

Number reporting
124 124 124

2011 Municipal Fiscal Planning Guide

H

2011

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

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

334,680

32

269,595

1

189,186

20

101,009

4

83,284

2

61,935

2

51,746

2

42,225

2

41,753

6

18,922

1

14,892

2

14,196

2

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

49,207

100

8,164

2

285

1

0

0

3,276

12

2,167

4

91,886

99

6,850

2

434

1

0

0

3,788

11

1,712

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
6,145 41,826 47,970

As % of current operations
5.2% 35.1% 40.2%

H -5

2011 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Federal intergovernmental revenues 2 Other enterprise funds 3 Water and sewer system 4 State intergovernmental revenues 5 Fines, forfeits and court fees 6 Special purpose sales tax 7 Local option sales tax 8 Real and personal property taxes 9 Other local intergovernmental revenues 10 Solid waste system 11 Hotel/motel tax 12 Gas supply system 13 Special assessments 14 Receipts from sale of materials 15 MARTA sales tax 16 Garbage and trash collection charges 17 Insurance premiums taxes 18 Franchise payments taxes 19 Alcoholic beverage taxes 20 Public utilities taxes 21 Rents and royalties 22 All additional revenues 23 Business licenses and occupational taxes 24 Interest earnings on investments 25 Receipts from sale of real property 26 Fire service subscription fees 27 Motor vehicle taxes 28 Parks and recreation charges 29 Alcoholic beverage taxes 30 FIFA, penalties, interest and cost 31 Other service charges 32 Cemetery fees 33 Building permits 34 Mobile home taxes 35 Intangible taxes (regular and recording) 36 Railroad equipment tax 37 Other licenses, permits and fees 38 Other excise and special use taxes 39 Fee collections of county officers 40 Airport 41 Ambulance charges 42 Electric supply system 43 Hospital charges 44 Landfill fees 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees
H -6

H 2011

Per capita amount ($)
2,773.79 464.40 235.56 227.87 216.44 188.32 153.56 150.72 142.31 123.52 99.91 98.65 86.56 79.92 76.69 64.18 59.73 58.25 51.92 35.23 27.54 21.32 17.12 11.24 11.14 10.51
9.79 9.09 6.84 6.68 6.67 5.50 4.64 3.50 2.50 2.50 1.50 1.17 0.66 0.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 16.7% 8.5% 8.2% 7.8% 6.8% 5.5% 5.4% 5.1% 4.5% 3.6% 3.6% 3.1% 2.9% 2.8% 2.3% 2.2% 2.1% 1.9% 1.3% 1.0% 0.8% 0.6% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Construction (non-utility) 4 Police department 5 Other enterprise funds 6 General administration 7 Gas supply system 8 Solid waste system 9 Drainage 10 Purchase of equipment and land 11 Highways and streets 12 Education (general government) 13 Garbage and trash collection 14 Other general expenditures 15 Municipal court 16 Fire department 17 Financial administration 18 General insurance 19 Garbage and trash disposal 20 Legal fees 21 Libraries 22 Community development 23 General government buildings 24 Parks and recreation 25 Debt service costs 26 Building inspection and regulation 27 State Court 28 Public health 29 Public welfare and social services 30 Clerk of courts 31 Airport 32 Ambulance service 33 Correctional institute 34 County/municipal hospital 35 Jail 36 Juvenile and magistrate court 37 Natural resources 38 Parking facilities and meters 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
H -7

H 2011

Per capita amount ($)
3,646.20 1,238.23 430.97 270.95 236.86 186.05 162.31 131.95 128.88 122.95 122.81
98.68 77.96 59.13 37.81 36.71 34.94 33.48 30.31 27.28 27.19 26.03 25.20 21.03 19.29 16.36 16.36 12.32 9.58 4.43 0.14 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% 34.0% 11.8% 7.4% 6.5% 5.1% 4.5% 3.6% 3.5% 3.4% 3.4% 2.7% 2.1% 1.6% 1.0% 1.0% 1.0% 0.9% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2011 Fiscal Planning Guide
Appendix A: Glossary
General Items
Average Amount ($): Total amount reported by the group divided by the number of jurisdictions reporting the item (rather than the total number of jurisdictions in the group).
Enterprise Funds: All fund activities of the government that are self-supporting. Examples would be trash and garbage collection, parking garages, ports, hospitals, golf courses, housing and self-insurance pools.
General Capital Expenditures: Purchases of land, equipment, and structures; and construction for all non-enterprise fund functions.
General Obligation Bonds: Bonded indebtedness backed by the "full faith and credit" of the local government.
General Operating Expenditures: Expenditures for current operations of all non-enterprise functions.
General Revenues: All revenues except revenues from enterprise funds and borrowed money.
Interest Paid: Interest payments on outstanding debt paid during the fiscal year.
Intergovernmental Revenues: Revenues received from other units or levels of government, including grants and transfer payments to the local government.
Other Long-Term Debt: Other forms of debt which cannot be assigned as revenue bond debt, general obligation debt, or lease purchase debt.
Per Capita Amount: Total amount for any item or category divided by the total 2003 estimated

population of the jurisdictions reporting the amount.
Revenue Bonds: Bonded indebtedness backed by anticipated revenues derived from the project for which the money was borrowed.
Short-Term Debt: Indebtedness other than bonds, amortized within the calendar year in which the funds are borrowed.
Use of Money and Property Revenues: Primarily interest on invested funds, and, to a lesser extent, funds derived from rents and royalties.
Utilities: Enterprise funds, such as water and/or sewer systems, natural gas systems, public airports, and solid waste systems.
Terms Used in Table 9
Miscellaneous Other Taxes: All taxes not listed elsewhere in Table 9.
Other Charges: Service charges not listed elsewhere in Table 9.
Other Licenses: Licenses not listed elsewhere in Table 9.
Other Miscellaneous Revenue: All revenue not listed elsewhere in Table 9.
Receipts from Sale of Materials: Proceeds from the sale of materials other than real property.
Terms Used in Table 10
Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed elsewhere in Table 10.

A - 1

2011 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
Enterprise Fund Expenditures
By Purpose Water and sewer system Electric supply system

B - 1

2011 Fiscal Planning Guide
Gas supply system Airport Solid waste system Other enterprise funds
By Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense
Personnel Expenditures
Employee benefits Salaries and wages for current operations Salaries and wages for construction
Intergovernmental Expenditures
By Purpose Parks and recreation Jails Fire protection Police protection Public health Hospitals Libraries Public welfare Garbage and trash collection Garbage and trash disposal Highways, streets and drainage Water/sewer system Electric supply system Gas supply system Public transit Airport Other purposes
Debt

Bond Debt, by Purpose Airport Education (non-school board) Electric utility system Fire protection Gas utility system Industrial revenue bonds Law enforcement and corrections Multi-purpose Parks and recreation facilities Public buildings Public transit system Solid waste systems Streets, roads and highways Water system Other
Debt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year
Revenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt
Cash and Investment Assets Held at End of Fiscal Year
Cash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities
Cash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds

B - 2

2011 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

2010 Population
2,908 20,425 4,648 5,334
664 432 2,797 668 77,434 103 695 169 3,466 57,551 159 1,172 380 17,041 255 586 1,249 1,786 212 1,479 357 4,152 420,003 449 6,887 6,581 213 246 2,960 915 12,697 3,279 1,433 6,755 286 386 4,400 123 1,574 551 601 296 224 3,445

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

RLGF reporting
period
2010 2010 2010 2010 NR 2010 NR 2010 NR 2010 2010 NR 2010 2010 2010 NR 2010 2010 NR NR NR 2010 2010 NR 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 NR 2010

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

2010 Population
652 5,068 2,713 1,290
103 721 1,034 1,315 365 2,040 465 862 7,511 379 6,227 215 225 1,395 524 1,189 15,383 1,104 171 2,173 12,225 1,972 546 4,512 528 9,607 15,650 138 5,360 804 22,958 255 260 577 24,388 19,731 1,200 286 9,750 7,148 408 9,892 4,299 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 G E G D C H D G C H H G C C F H D D H D E F

RLGF reporting
period
2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR NR 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR NR 2010 2010 2010 2010 2010 2010 2010 2010 2010

NR - No report submitted

* - Consolidated county/city government
C- 1

2011 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

2010 Population
342 1,596 3,101 1,733 7,554 2,746 2,047
875 3,410
280 351 5,150 661 592 13,942 584 1,992 1,126 6,544 375 15,195 525 11,147 4,160 13,118 832 534 175 5,430 3,873 4,442 5,242 129 11,544 33,128 254 560 238 1,975 912 2,010 4,540 2,536 195 549 19,335 131 1,823

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

RLGF reporting
period
2010 2010 2010 NR NR 2010 2010 2010 NR 2010 2010 2010 NR 2010 NR 2010 NR NR 2010 2010 2010 2010 2010 2010 NR NR 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 NR 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 NR

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

2010 Population
250 575 339 774 2,650 154 8,330 11,589 30,961 16,201 571 26,600 46,267 120 2,441 546 33,712 4,962 6,480 24 1,531 4,653 1,812 281 1,619 1,470 1,278 427 910 4,136 12,950 720 321 15,945 9,053 743 653 5,679 2,502 18,468 3,788 1,107 9,263 9,815 993 952 449 33,804

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

RLGF reporting
period
2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR NR 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR NR NR 2010 NR

NR - No report submitted

* - Consolidated county/city government
C- 2

2011 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

2010 Population
8,778 201 89 105 663 235 156
3,569 747 274
2,017 291
3,041 3,276 2,666 3,359
876 23,643 11,216
264 1,684
996 2,737 1,016 6,987 6,373
166 2,666
489 4,469 4,589 4,226
510 2,883 4,011
880 323 342 33,437 3,546 528 3,060 9,189 910 1,141 2,456 1,377 198

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

RLGF reporting
period
2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR NR NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010

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

2010 Population
499 337 310 589 981 5,045 140 155 3,684 9,432 1,035 370 137 10,214 76,728 4,724 177 29,783 332 15,946 637 241 7,121 29,588 2,612 733 3,366 2,156 28,546 618 2,896 873 409 228 11,596 213 1,566 1,924 5,402 10,458 92 1,602 2,493 6,422 1,703 2,758 1,328 2,741

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

RLGF reporting
period
NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 NR 2010 2010 2010 NR 2010 NR 2010 2010 2010 NR 2010 NR NR 2010 NR 2010 2010

NR - No report submitted

* - Consolidated county/city government
C- 3

2011 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

2010 Population
874 540 4,367 91,351 3,979 94 4,230 410 56,579 1,448 381 224 1,798 1,056 22,084 650 5,740 182 1,035 474 4,130 269 2,121 700 17,715 3,120 610 32,661 199 368 13,234 3,460 2,657 215 399 240 303 6,445 565 14,268 1,284 2,451 1,696 1,088 547 1,053 4,939 1,314

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

RLGF reporting
period
2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 NR 2010 2010 2010 2010 NR 2010 2010

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

2010 Population
696 274 33,039 654 2,798 1,696 9,116 972 652 239 147 484 3,970 676 3,414 252 504 441 1,328 239 1,221 209 2,134 4,488 158 730 627 218 34,364 2,117 3,898 2,196 422 13,839 730 1,304 455 523 320 776 313 19,140 5,359 638 1,429 851 13,940 266

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

RLGF reporting
period
2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010

NR - No report submitted

* - Consolidated county/city government
C- 4

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

Population
3,850 131
1,090 199 187 175
4,944 1,123
295 544 62 1,086 394 809 1,473 9,281 96 8,836 3,580 15,134 35 1,007 1,174 4,199 144 36,303 218 4,105 88,346 2,582 781 380 5,912 93,853 165 999 279 136,286 366 766 3,307 249 140 341 1,083 445 282 272

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

RLGF reporting
period
NR NR 2010 NR 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010

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

Population
575 51,271 18,242 4,262 3,115 2,052 1,400 2,852 17,121
438 28,422 2,408
532 25,636 5,802 18,522
160 4,534
427 134 201 15,355 7,277 711 2,956 6,188 970 64 3,170 168 180 87 210 4,228 1,539 9,170 18,413 6,778 2,668 16,350 408 546 8,491 472 2,301 1,827 856 274

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

RLGF reporting
period
2010 2010 2010 NR 2010 2010 2010 2010 NR 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 NR NR 2010

NR - No report submitted

* - Consolidated county/city government
C- 5

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

Population
1,742 725
2,990 6,879 3,796 19,456 1,617
598 54,518 1,744
122 10,473
112 4,011 13,956
516 2,061
644 1,330 4,111
425 66,588 1,937
423 4,134 2,832
735 14,649 5,766 3,474
471 670 284 588 1,391 352 14,099 1,122 1,412 961 408 23,896 321 158 2,187 2,195 357 899

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 H G H G F H C F F G H C H H F F H G

RLGF reporting
period
NR 2010 NR 2010 NR NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 NR NR NR NR 2010 2010 2010 2010 2010 NR 2010 2010 NR 2010 NR 2010

Municipality 529 Zebulon

Population 1,174

Group F

RLGF reporting
period
NR

NR - No report submitted

* - Consolidated county/city government
C- 6