Georgia local government finances: 2012 municipal government fiscal planning guide

GEORGIA LOCAL GOVERNMENT FINANCES
2012 MUNICIPAL GOVERNMENT FISCAL PLANNING GUIDE
Georgia Department of Community Affairs
December, 2012
(Updated 3/20/2013)

2012 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2012 MUNICIPAL GOVERNMENT
FISCAL PLANNING GUIDE (2011 FISCAL YEAR DATA)
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS Office of Research
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
CONTACT: James Stephens 404-679-0591 James.stephens@dca.ga.gov
An Equal Opportunity Employer If you are disabled and wish to receive this publication in an alternative
format, please contact the Georgia Department of Community Affairs at: (404) 679-4840 or 1 (877) 204-1194 (TDD)

The Fiscal Planning Guide provides data collected from municipal governments in Georgia through the 2011 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.
Reporting Method The 2012 Municipal Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2011 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

2012 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:

A Word About The Tables
Each set of tables is preceded by a brief profile showing the number of municipalities in the group, their population range, and the total population of the group.

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.

Table Contents
1 General revenues by source
2 General Operating Expenditures by Category
3 Leading Capital expenditures
4 Debt Issued, Retired, Outstanding at End of Year and Interest Paid on Debt
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.

2

2012 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 47 45 82 93 87 147 529

Number reporting
11 14 44 42 78 83 69 123 464

Population ranges are based upon estimated amounts for 2011 provided by the Bureau of the Census.
The governments of Athens-Clarke County, Augusta-Richmond County, Columbus-Muscogee County and CussetaChattahoochee County, Georgetown-Quitman, and Webster Unified are surveyed as consolidated governments and are reported in that section of the County Fiscal Planning Guide report.

3

2012 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 2011 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2012
T
464 All Groups 3,220,257

Average amount ($)

Per capita amount ($)

7,245,368

1,043.97

2,100,350 1,916,372
183,978

302.64 276.13
26.51

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

1,611,301 995,572 0 615,729

232.17 143.45
0.00 88.72

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

1,275,681 158,704 315,656 209,455 574,601 17,265

183.81 22.87 45.48 30.18 82.79 2.49

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

380,245
768,462 207,475
0 293,673 267,314

54.67
110.73 29.89 0.00 42.31 38.52

Service Charges and Other Revenues Service charge revenues Other revenues

1,113,865 497,271 616,594

160.49 71.65 88.84

T - 1

2012 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 2012

Average amount ($)

Per capita amount ($)

5,544,838
1,232,367 261,080 14 0 796,548 104,392 49,372 21,068
2,448,855 6,380
1,601,189 73,846 21,974
745,466

991.87
220.45 46.70 0.00 0.00
142.49 18.67 8.81 3.77
438.05 1.14
286.42 13.21 3.93
133.35

106,833 4
22 0
215 521 106,071

19.11 0.00 0.00 0.00 0.04 0.09
18.97

84,747 65 0
7,122 71,449
6,111 0

15.16 0.01 0.00 1.27
12.78 1.09 0.00

78,570 2,352 143
72,382 3,692

14.05 0.42 0.03
12.95 0.66

2012 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 2012

Average amount ($)
599,942 575,863
24,079

Per capita amount ($)
107.32 103.01
4.31

382,816 363,166
19,651

68.48 64.96
3.52

77,817

13.92

352,224 142,128 210,096

63.01 25.42 37.58

180,666

32.32

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

424,584
496,408
703,212 171,677 795,531 754,808 674,800 116,777 584,454 713,736 115,448 410,053 398,991 674,951 614,989 635,382 257,045

75.95
88.80
51.58 49.47 45.40 38.30 37.20 33.65 33.21 31.10 30.25 26.00 24.53 24.49 24.03 21.93 21.41

T - 3

2012 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 ($)

55,608,713 6,466,445 1,240,700 413,705
14,369,825

1,660.48 394.69 134.81 30.98 823.99

4,286,587 1,588,724
479,926 409,653 8,060,174

410.45 70.21 56.56 31.45
518.10

39,238,506 12,185,702
6,201,403 2,959,151 9,604,153

3,795.29 543.71 682.20 207.10 614.80

1,426,681 559,160 243,113 101,125 17,745

138.26 25.31 26.27 7.58 3.24

T 2012
Number reporting
24 10 94 68 35
184 53 252 184 42
187 52 249 174 36
188 49 228 175 44

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 ($)
3,726,277 15,284,511
8,460,728

Per capita amount ($)
351.73 748.70 1,209.65

Number reporting
160 64 454

T - 4

2012 Municipal Fiscal Planning Guide

T

2012

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 Solid waste system 5 Solid waste system 6 Education 7 All other 8 All purposes 9 Gas utility system 10 Highways, streets and drainage 11 Industrial revenue bonds 12 Law enforcement and corrections

G.O.

27,671,187

13

other long-term 27,567,476

24

revenue bond

23,540,688

175

revenue bond

22,445,000

1

G.O.

17,658,000

1

G.O.

12,601,000

5

revenue bond

12,040,680

20

short-term

9,604,153

36

revenue bond

7,574,729

5

G.O.

6,023,466

6

revenue bond

5,640,000

1

G.O.

5,491,597

5

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

2,832,429

386

1,588,661

43

781,253

71

1,374,630

21

522,923

155

332,322

80

3,241,899

382

1,341,840

42

684,264

72

1,893,017

21

496,328

158

368,601

78

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,321,982 3,130,494 4,452,476

As % of current operations
23.8% 56.5% 80.3%

T - 5

2012 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Airport 2 Gas supply system 3 Water and sewer system 4 Real and personal property taxes 5 Local option sales tax 6 Special purpose sales tax 7 Solid waste system 8 Other enterprise funds 9 Franchise payments taxes 10 Garbage and trash collection charges 11 Other service charges 12 Other local intergovernmental revenues 13 Fines, forfeits and court fees 14 Federal intergovernmental revenues 15 Insurance premiums taxes 16 Business licenses and occupational taxes 17 Hotel/motel tax 18 State intergovernmental revenues 19 Ambulance charges 20 Alcoholic beverage taxes 21 All additional revenues 22 Motor vehicle taxes 23 Landfill fees 24 Parks and recreation charges 25 Interest earnings on investments 26 Public utilities taxes 27 Alcoholic beverage taxes 28 Receipts from sale of materials 29 Building permits 30 Parking facilities and meters 31 Rents and royalties 32 Fire service subscription fees 33 Other excise and special use taxes 34 Tax collection fees 35 FIFA, penalties, interest and cost 36 Intangible taxes (regular and recording) 37 Other licenses, permits and fees 38 Fee collections of county officers 39 Receipts from sale of real property 40 Special assessments 41 Cemetery 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
T - 6

T 2012

Per capita amount ($)
3,403.01 741.67 595.22 527.58 292.09 175.94 142.31 109.66 86.97 82.98 76.66 58.96 54.40 52.23 47.76 45.88 36.78 34.84 31.79 24.57 23.56 18.30 15.30 14.35 10.51
9.55 9.22 9.13 8.87 8.71 8.63 8.01 7.12 6.07 5.58 4.37 3.92 3.74 2.94 2.02 1.97 1.91 0.52 0.40 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 21.8% 17.5% 15.5% 8.6% 5.2% 4.2% 3.2% 2.6% 2.4% 2.3% 1.7% 1.6% 1.5% 1.4% 1.3% 1.1% 1.0% 0.9% 0.7% 0.7% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 Education (general government) 6 Police department 7 Fire department 8 General administration 9 Debt service costs 10 Solid waste system 11 Construction (non-utility) 12 Other enterprise funds 13 Sheriff's department 14 Highways and streets 15 Purchase of equipment and land 16 Correctional institute 17 Garbage and trash collection 18 Parks and recreation 19 Financial administration 20 Community development 21 Other general expenditures 22 Public welfare and social services 23 Building inspection and regulation 24 General government buildings 25 General insurance 26 Drainage 27 Municipal court 28 Probate court 29 Clerk of courts 30 County/municipal hospital 31 Libraries 32 State Court 33 Garbage and trash disposal 34 Jail 35 Parking facilities and meters 36 Legal fees 37 Public health 38 Ambulance service 39 Superior court 40 Natural resources 41 Tax commissioner 42 Juvenile and magistrate court 43 Payments to other hospitals 44 State DHR health grants 45 Tax assessor/appraiser
T - 7

T 2012

Per capita amount ($)
5,628.47 1,523.16 1,033.00 607.53 524.73 245.14 242.12 129.24 115.50 114.96 103.55
98.41 95.00 94.95 84.20 65.66 64.98 63.68 57.02 43.47 39.28 38.34 28.94 27.65 23.59 20.44 20.15 17.06 13.15 12.55 12.21 11.93 10.42 10.26 9.50 6.55 5.68 5.42 5.35 1.64 1.40 0.68 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 27.1% 18.4% 10.8% 9.3% 4.4% 4.3% 2.3% 2.1% 2.0% 1.8% 1.7% 1.7% 1.7% 1.5% 1.2% 1.2% 1.1% 1.0% 0.8% 0.7% 0.7% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 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%

2012 Municipal Fiscal Planning Guide

A

2012

Municipal Group Number Reporting = Population Range = 2011 Estimated Population =

A 11 50,000 and Above 1,244,571

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 ($)

158,811,769

1,403.64

51,639,312 47,610,102
4,029,210

456.41 420.80
35.61

36,243,675 21,760,385
0 14,483,290
26,850,552 2,723,097 5,442,177 6,272,654
12,058,150 354,475

320.34 192.33
0.00 128.01
237.32 24.07 48.10 55.44
106.57 3.13

9,105,267
13,930,432 3,583,179 0 3,925,669 6,421,584
21,042,531 11,511,928
9,530,603

80.48
123.12 31.67 0.00 34.70 56.76
185.98 101.75
84.24

2012 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 2012

Average amount ($)

Per capita amount ($)

111,120,576
27,761,342 5,364,451 0 0
18,752,719 2,622,445 788,825 232,902
49,028,510 0
29,172,729 3,095,172 532,143
16,228,467

1,071.13
267.60 51.71 0.00 0.00
180.76 25.28 7.60 2.25
472.60 0.00
281.21 29.84 5.13
156.43

1,812,877 0 0 0 0 0
1,812,877

17.47 0.00 0.00 0.00 0.00 0.00
17.47

2,363,352 0 0
76,086 2,212,579
74,687 0

22.78 0.00 0.00 0.73
21.33 0.72 0.00

315,395

3.04

10,954

0.11

0

0.00

304,441

2.93

0

0.00

2012 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 2012

Average amount ($)
9,099,481 8,350,176
749,305

Per capita amount ($)
87.71 80.49
7.22

8,125,862 8,063,688
62,174

78.33 77.73
0.60

0

0.00

9,029,185 3,676,971 5,352,213

87.04 35.44 51.59

3,584,573

34.55

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

Purpose

Average amount ($)

Per capita amount ($)

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

A- 3

7,581,954
6,196,083
4,009,802 8,447,795 3,204,004 2,523,948 2,163,459 2,423,045 4,784,218 1,826,969 1,573,116 1,048,818 1,222,515
543,939 896,165 414,706 530,608 250,302 175,510 148,053

73.08
59.73
48.17 34.59 33.45 29.33 23.76 20.38 19.59 15.79 13.16 12.21
9.27 7.01 6.48 5.61 4.59 3.27 3.13 2.06

2012 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 ($)

299,777,677 295,079
10,738,590 979,177
474,334,000

1,833.65 3.80
143.26 12.77
1,096.91

103,623,057 10,181,319 3,206,261 4,254,836
308,843,000

721.33 61.64 22.69 33.38
714.21

1,046,600,029 80,435,103
106,469,463 28,630,949
314,348,000

7,285.43 486.99 837.90 248.23 726.94

36,663,557 5,069,805 5,259,582 1,132,407 0

255.22 26.09 37.23 8.88 0.00

A 2012
Number reporting
4 1 3 5 1
6 4 6 8 1
6 4 8 10 1
6 3 6 8 0

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 ($)
45,657,617 78,563,884 187,269,123
A -4

Per capita amount ($)
403.54 694.38 1,655.16

Number reporting
11 11 11

2012 Municipal Fiscal Planning Guide

A

2012

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 purposes 3 All other 4 Multi-purpose 5 Water/sewer system 6 All other 7 Multi-purpose 8 Solid waste system 9 Solid waste system 10 All other 11 Public buildings 12 Highways, streets and drainage

revenue bond 649,871,990

5

short-term

314,348,000

1

other long-term 158,776,498

4

G.O.

69,894,062

4

other long-term 53,212,108

4

revenue bond

39,906,927

3

lease pool

26,703,859

3

revenue bond

22,445,000

1

G.O.

17,658,000

1

lease pool

15,669,528

3

lease pool

14,669,767

2

G.O.

13,421,768

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

54,606,370

7

0

0

2,515,968

1

56,752,845

3

10,329,942

8

4,547,077

7

66,342,538

7

0

0

2,216,986

1

77,568,097

3

8,628,973

8

4,975,388

7

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
28,383,738 61,299,283 89,683,021

As % of current operations
25.5% 55.2% 80.7%

A -5

2012 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 Garbage and trash collection charges 9 Franchise payments taxes 10 Other service charges 11 Federal intergovernmental revenues 12 Hotel/motel tax 13 Business licenses and occupational taxes 14 Other enterprise funds 15 Insurance premiums taxes 16 Fines, forfeits and court fees 17 Other local intergovernmental revenues 18 State intergovernmental revenues 19 Alcoholic beverage taxes 20 Motor vehicle taxes 21 All additional revenues 22 Interest earnings on investments 23 Public utilities taxes 24 Alcoholic beverage taxes 25 Building permits 26 Receipts from sale of materials 27 Rents and royalties 28 Other licenses, permits and fees 29 Parks and recreation charges 30 Intangible taxes (regular and recording) 31 Other excise and special use taxes 32 FIFA, penalties, interest and cost 33 Landfill fees 34 Cemetery fees 35 Fire service subscription fees 36 Parking facilities and meters 37 Railroad equipment tax 38 Receipts from sale of real property 39 Mobile home taxes 40 Special assessments 41 Ambulance charges 42 Electric supply system 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees
A -6

A 2012

Per capita amount ($)
3,865.66 1,037.07 654.85 420.80 404.02 212.94 183.97 111.78 111.75 106.57
84.41 60.61 55.44 55.31 52.26 48.10 37.16 36.44 31.67 24.07 18.85 16.92 16.17 11.57 11.07 11.06 10.08 9.52 5.66 5.34 5.13 4.49 3.73 2.10 1.23 1.10 1.07 0.50 0.50 0.26 0.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 26.8% 16.9% 10.9% 10.5% 5.5% 4.8% 2.9% 2.9% 2.8% 2.2% 1.6% 1.4% 1.4% 1.4% 1.2% 1.0% 0.9% 0.8% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 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%

2012 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 Gas supply system 4 Police department 5 Debt service costs 6 General administration 7 Fire department 8 Solid waste system 9 Highways and streets 10 Purchase of equipment and land 11 Parks and recreation 12 Correctional institute 13 Garbage and trash collection 14 Construction (non-utility) 15 Other enterprise funds 16 Community development 17 Financial administration 18 Public welfare and social services 19 Building inspection and regulation 20 Other general expenditures 21 General government buildings 22 General insurance 23 Drainage 24 Municipal court 25 Libraries 26 Jail 27 Public health 28 Legal fees 29 Ambulance service 30 Parking facilities and meters 31 Clerk of courts 32 County/municipal hospital 33 Education (general government) 34 Electric supply system 35 Garbage and trash disposal 36 Juvenile and magistrate court 37 Natural resources 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
A -7

A 2012

Per capita amount ($)
4,284.13 1,417.44 795.59 356.01 278.22 221.61 165.74 143.43
93.37 73.80 71.47 71.27 65.03 64.42 63.36 57.18 56.81 47.41 38.00 37.65 34.19 28.38 27.40 25.11 16.02 13.16 9.82 5.22 3.78 1.90 1.31 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% 33.1% 18.6% 8.3% 6.5% 5.2% 3.9% 3.3% 2.2% 1.7% 1.7% 1.7% 1.5% 1.5% 1.5% 1.3% 1.3% 1.1% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.4% 0.3% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 Municipal Fiscal Planning Guide

B

2012

Municipal Group Number Reporting = Population Range = 2011 Estimated Population =

B 14 25,000 - 49,999 464,612

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 ($)

25,758,829

776.18

6,785,891 6,208,878
577,013

204.48 187.09
17.39

5,099,244 2,975,134
0 2,124,110
4,904,004 648,606
1,471,889 545,945
2,079,792 157,772

153.65 89.65 0.00 64.01
147.77 19.54 44.35 16.45 62.67 4.75

1,423,336
3,670,801 476,578 0
2,222,125 972,098
3,875,554 1,168,843 2,706,711

42.89
110.61 14.36 0.00 66.96 29.29
116.78 35.22 81.56

2012 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 2012

Average amount ($)

Per capita amount ($)

19,678,973
3,628,886 852,097 0 0
2,124,585 307,348 259,314 85,543
9,111,061 0
6,424,506 0
83,985 2,602,570

885.21
163.24 38.33 0.00 0.00 95.57 13.83 11.66 3.85
409.84 0.00
288.99 0.00 3.78
117.07

487,574 0 0 0 0 0
487,574

21.93 0.00 0.00 0.00 0.00 0.00
21.93

324,979 0 0
26,153 269,750
29,076 0

14.62 0.00 0.00 1.18
12.13 1.31 0.00

191,740

8.62

15,614

0.70

0

0.00

175,281

7.88

845

0.04

2012 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 2012

Average amount ($)
2,267,467 2,241,679
25,787

Per capita amount ($)
102.00 100.84
1.16

1,523,467 1,416,616
106,851

68.53 63.72
4.81

1,708

0.08

1,089,025 467,751 621,274

48.99 21.04 27.95

1,053,066

47.37

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

Purpose

Average amount ($)

Per capita amount ($)

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

B- 3

1,918,556
3,124,158
3,065,487 1,534,966 1,640,828 1,100,309
638,078 517,332 516,684 431,870 333,922 256,301 189,750 178,139 110,534
78,332 82,569 73,100 64,631 54,788

86.30
140.53
87.29 47.64 47.18 33.96 18.70 15.59 15.50 13.57 10.06
7.68 5.43 4.86 3.18 2.62 2.44 2.15 1.91 1.75

2012 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 1,212,900 1,226,961 6,000,000

0.00 0.00 37.07 37.55 180.79

5,951,429 1,566,057 4,746,429 1,380,659 5,750,000

179.19 47.37
142.91 41.23
173.25

32,385,429 11,797,620 22,142,239
7,977,522 5,000,000

975.07 358.99 666.67 238.25 165.58

1,797,551 501,660 703,352 267,665 24,519

54.12 15.27 21.18
7.90 0.74

B 2012
Number reporting
0 0 6 4 2
7 8 7 11 2
7 7 7 11 1
7 7 7 10 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 ($)
1,516,607 1,769,630 30,792,750
B -4

Per capita amount ($)
45.70 53.32 927.87

Number reporting
14 14 14

2012 Municipal Fiscal Planning Guide

B

2012

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond

29,748,286

7

other long-term 28,485,653

5

G.O.

21,535,000

1

lease pool

11,562,078

4

revenue bond

10,780,000

1

G.O.

10,480,000

1

lease pool

8,464,044

3

G.O.

5,936,000

4

short-term

5,000,000

1

G.O.

4,742,668

5

other long-term

4,605,562

1

revenue bond

4,465,000

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

12,402,268

9

13,466,023

3

5,702,441

4

355,078

3

1,843,545

8

2,508,371

8

12,975,529

9

10,389,136

3

5,495,148

4

854,386

3

2,324,027

8

3,096,814

8

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
5,113,435 12,334,790 17,448,225

As % of current operations
26.0% 62.7% 88.7%

B -5

2012 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 Other local intergovernmental revenues 9 Franchise payments taxes 10 Fines, forfeits and court fees 11 Airport 12 Insurance premiums taxes 13 Other service charges 14 Federal intergovernmental revenues 15 Business licenses and occupational taxes 16 Alcoholic beverage taxes 17 Hotel/motel tax 18 All additional revenues 19 Ambulance charges 20 State intergovernmental revenues 21 Other excise and special use taxes 22 Motor vehicle taxes 23 Fire service subscription fees 24 Parks and recreation charges 25 Building permits 26 Rents and royalties 27 Tax collection fees 28 Alcoholic beverage taxes 29 Receipts from sale of materials 30 Interest earnings on investments 31 Public utilities taxes 32 Garbage and trash collection charges 33 Parking facilities and meters 34 FIFA, penalties, interest and cost 35 Cemetery fees 36 Intangible taxes (regular and recording) 37 Receipts from sale of real property 38 Other licenses, permits and fees 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 Landfill fees 46 MARTA sales tax 47 State DHR health grants
B -6

B 2012

Per capita amount ($)
2,467.00 655.12 562.74 199.96 138.06 133.76 103.85 101.20 84.12 62.67 52.83 48.50 44.35 30.59 29.29 27.76 19.54 17.48 15.87 15.75 14.36 12.94 12.02 10.52
9.62 9.09 8.71 7.69 7.09 6.59 4.62 3.21 3.07 2.88 2.57 2.42 2.06 1.71 1.70 0.46 0.17 0.07 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 26.6% 22.8% 8.1% 5.6% 5.4% 4.2% 4.1% 3.4% 2.5% 2.1% 2.0% 1.8% 1.2% 1.2% 1.1% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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 Solid waste system 7 Fire department 8 Airport 9 Construction (non-utility) 10 Highways and streets 11 General administration 12 Purchase of equipment and land 13 Debt service costs 14 Other general expenditures 15 Parks and recreation 16 Garbage and trash collection 17 Public welfare and social services 18 Financial administration 19 Building inspection and regulation 20 Community development 21 Municipal court 22 General insurance 23 General government buildings 24 Jail 25 Libraries 26 Parking facilities and meters 27 Ambulance service 28 Drainage 29 Legal fees 30 Public health 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 2012

Per capita amount ($)
4,188.76 1,573.06 631.31 588.75 193.59 165.14 127.57 121.48 116.71 113.13
67.55 64.02 57.81 51.10 48.63 42.69 38.82 28.63 27.74 20.82 18.72 14.69 13.79 12.93 11.86 10.97 6.04 5.95 5.82 4.51 3.94 0.66 0.35 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% 37.6% 15.1% 14.1% 4.6% 3.9% 3.0% 2.9% 2.8% 2.7% 1.6% 1.5% 1.4% 1.2% 1.2% 1.0% 0.9% 0.7% 0.7% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 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%

2012 Municipal Fiscal Planning Guide

C

2012

Municipal Group Number Reporting = Population Range = 2011 Estimated Population =

C 44 10,000 - 24,999 708,155

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 ($)

13,830,264

859.32

4,270,984 3,828,154
442,830

265.37 237.86
27.51

2,724,987 1,667,567
0 1,057,420
2,392,160 360,268 655,985 230,795
1,127,861 17,250

169.31 103.61
0.00 65.70
148.63 22.38 40.76 14.34 70.08 1.07

710,025
1,306,175 257,735 0 779,421 269,020
2,425,934 1,071,433 1,354,501

44.12
81.16 16.01
0.00 48.43 16.72
150.73 66.57 84.16

2012 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 2012

Average amount ($)

Per capita amount ($)

12,047,536
2,036,138 566,652 0 0
1,136,636 192,888 88,141 51,822
5,370,993 0
3,533,459 0
36,623 1,800,910

902.01
152.45 42.43 0.00 0.00 85.10 14.44 6.60 3.88
402.13 0.00
264.55 0.00 2.74
134.84

259,312 0 0 0 0
5,353 253,958

19.41 0.00 0.00 0.00 0.00 0.40
19.01

89,017

6.66

0

0.00

0

0.00

19,977

1.50

39,846

2.98

29,194

2.19

0

0.00

242,514 4,440 1,370
233,730 2,974

18.16 0.33 0.10
17.50 0.22

2012 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 2012

Average amount ($)
1,457,016 1,430,253
26,762

Per capita amount ($)
109.09 107.08
2.00

803,372 741,556
61,816

60.15 55.52
4.63

759,950

56.90

659,376 299,172 360,205

49.37 22.40 26.97

369,849

27.69

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

1,047,543
1,363,364
2,715,736 1,206,409 1,096,522
811,469 516,780 496,864 481,391 410,053 339,959 289,572 317,478 214,570 228,411 202,647 100,719 136,602
97,754 90,683

78.43
102.08
169.58 80.86 68.53 49.19 32.81 31.45 28.49 26.00 21.88 20.52 19.64 14.01 13.97 11.80 9.23 7.99 6.21 5.44

2012 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

13,085,067 14,535,000
1,303,054 330,188
1,184,240

809.03 859.61
86.11 20.02 71.28

2,724,658 2,601,971 1,036,235
372,746 1,873,256

167.11 150.16
63.75 22.25 106.01

15,298,207 16,290,928
5,763,002 2,259,182 7,903,421

926.31 940.17 358.47 136.71 485.36

643,089 600,515 206,433
96,126 81,953

39.79 34.66 12.70
5.75 4.64

C 2012
Number reporting
7 4 13 13 3
30 10 33 35 5
29 10 31 34 2
29 10 33 34 5

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
708,907 1,572,953 13,839,019
C -4

Per capita amount ($)
44.05 97.73 859.86

Number reporting
44 44 44

2012 Municipal Fiscal Planning Guide

C

2012

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

G.O.

16,690,823

4

G.O.

16,333,333

3

revenue bond

13,560,443

25

G.O.

10,730,000

1

revenue bond

9,299,079

9

short-term

7,903,421

2

G.O.

7,162,225

4

other long-term

5,858,620

26

revenue bond

5,640,000

1

lease pool

5,046,319

7

revenue bond

4,961,667

3

other long-term

3,197,451

3

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

5,349,608

36

6,988,450

11

2,809,596

14

134,422

7

1,596,452

35

1,186,184

23

5,153,243

36

6,213,887

11

2,382,655

14

184,903

7

1,566,515

34

1,259,092

24

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
2,778,403 6,899,130 9,677,533

As % of current operations
23.1% 57.3% 80.3%

C -5

2012 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Other enterprise funds 6 Special purpose sales tax 7 Solid waste system 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Other local intergovernmental revenues 11 Airport 12 Fines, forfeits and court fees 13 Other service charges 14 Insurance premiums taxes 15 Landfill fees 16 Business licenses and occupational taxes 17 Alcoholic beverage taxes 18 All additional revenues 19 Federal intergovernmental revenues 20 Parks and recreation charges 21 State intergovernmental revenues 22 Special assessments 23 Hotel/motel tax 24 Ambulance charges 25 Motor vehicle taxes 26 Parking facilities and meters 27 Alcoholic beverage taxes 28 Building permits 29 Public utilities taxes 30 Tax collection fees 31 Intangible taxes (regular and recording) 32 FIFA, penalties, interest and cost 33 Interest earnings on investments 34 Other excise and special use taxes 35 Rents and royalties 36 Fee collections of county officers 37 Other licenses, permits and fees 38 Cemetery fees 39 Receipts from sale of real property 40 Receipts from sale of materials 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 2012

Per capita amount ($)
2,517.51 602.88 411.40 241.81 146.65 132.24 124.50 120.85 96.67 70.08 69.09 55.13 51.92 51.85 42.09 38.52 29.36 22.38 22.22 21.01 17.20 16.71 16.07 15.15 15.09 14.42 10.46
7.71 6.44 5.64 5.63 5.31 5.31 4.99 4.21 3.72 3.12 2.49 2.25 1.49 1.36 1.29 0.45 0.34 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 23.9% 16.3% 9.6% 5.8% 5.3% 4.9% 4.8% 3.8% 2.8% 2.7% 2.2% 2.1% 2.1% 1.7% 1.5% 1.2% 0.9% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6% 0.4% 0.3% 0.3% 0.2% 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%

2012 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 Other enterprise funds 8 Solid waste system 9 Construction (non-utility) 10 Highways and streets 11 Garbage and trash collection 12 Airport 13 General administration 14 Ambulance service 15 Purchase of equipment and land 16 Parks and recreation 17 Debt service costs 18 Other general expenditures 19 Financial administration 20 Community development 21 Building inspection and regulation 22 General government buildings 23 General insurance 24 Clerk of courts 25 Municipal court 26 Libraries 27 Public welfare and social services 28 Drainage 29 Parking facilities and meters 30 Jail 31 Legal fees 32 Public health 33 Garbage and trash disposal 34 Natural resources 35 Correctional institute 36 County/municipal hospital 37 Juvenile and magistrate court 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
C -7

C 2012

Per capita amount ($)
4,721.06 1,549.28 695.46 511.27 396.30 219.55 145.36 134.92 121.92 119.47
90.93 87.71 75.83 70.62 69.00 65.09 50.14 49.63 39.99 39.89 28.58 20.98 19.94 18.87 17.63 17.13 10.82 10.46 10.26 9.99 8.03 5.72 5.30 3.63 1.37 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 32.8% 14.7% 10.8% 8.4% 4.7% 3.1% 2.9% 2.6% 2.5% 1.9% 1.9% 1.6% 1.5% 1.5% 1.4% 1.1% 1.1% 0.8% 0.8% 0.6% 0.4% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 Municipal Fiscal Planning Guide

D

2012

Municipal Group Number Reporting = Population Range = 2011 Estimated Population =

D 42 5,000 - 9,999 301,406

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

D -1

Average amount ($)

Per capita amount ($)

6,068,152

845.58

1,151,078 1,013,037
138,041

160.40 141.16
19.24

1,414,825 977,761 0 437,064
1,155,231 159,258 322,383 129,020 544,295 275

197.15 136.25
0.00 60.90
160.98 22.19 44.92 17.98 75.85 0.04

302,833
858,952 419,662
0 232,306 206,984
1,185,233 338,878 846,355

42.20
119.69 58.48 0.00 32.37 28.84
165.16 47.22
117.94

2012 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 2012

Average amount ($)

Per capita amount ($)

5,211,195
1,024,027 291,114 125 0 538,396 108,787 54,070 31,537
2,376,566 2,330
1,740,524 0
19,350 614,362

1,048.33
206.00 58.56 0.03 0.00
108.31 21.88 10.88 6.34
478.09 0.47
350.14 0.00 3.89
123.59

133,865 0 0 0 0 0
133,865

26.93 0.00 0.00 0.00 0.00 0.00
26.93

36,179

7.28

0

0.00

0

0.00

16,710

3.36

19,470

3.92

0

0.00

0

0.00

131,605 40 0
121,249 10,316

26.47 0.01 0.00
24.39 2.08

2012 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 2012

Average amount ($)
704,262 681,693
22,569

Per capita amount ($)
141.68 137.14
4.54

405,469 362,239
43,230

81.57 72.87
8.70

31,953

6.43

251,492 84,811
166,681

50.59 17.06 33.53

115,778

23.29

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

D- 3

412,247
783,046
2,160,708 1,015,603
663,861 604,231 462,850 437,455 277,199 269,076 210,297 148,256 185,004 110,620 107,090 101,570
73,390 82,379 65,950 77,132

82.93
157.53
302.65 138.16
93.96 92.56 67.98 60.18 41.84 37.82 25.89 20.27 19.81 14.89 14.78 13.99 13.36 11.65 11.35 10.51

2012 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 ($)

9,265,336 450,000
1,699,011 473,968 651,023

1,292.00 48.07
225.53 64.74 96.15

1,888,973 339,941 534,235 165,296 0

268.83 42.63 75.31 23.16 0.00

8,633,562 5,387,777 5,133,291
940,453 654,198

1,219.91 675.62 715.85 131.83 92.51

353,659 224,031 200,305
40,244 12,515

49.00 28.09 28.40
5.69 1.93

D 2012
Number reporting
3 1 16 14 4
16 5 28 28 2
18 5 28 28 3
20 5 27 28 5

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
413,354 308,289 7,890,194
D -4

Per capita amount ($)
58.10 43.33 1,108.99

Number reporting
41 41 41

2012 Municipal Fiscal Planning Guide

D

2012

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

revenue bond

19,501,659

1

revenue bond

7,588,161

14

revenue bond

5,933,640

5

other long-term

5,537,778

24

G.O.

4,714,575

2

G.O.

4,044,850

3

G.O.

3,771,300

1

lease pool

1,142,124

8

G.O.

1,138,885

1

lease pool

784,966

5

lease pool

661,336

8

short-term

654,198

3

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

2,663,052

34

3,204,701

13

1,562,468

12

15,348

4

413,487

27

242,936

18

3,036,410

33

2,701,041

13

1,396,616

12

29,331

4

404,190

29

209,356

16

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,232,769 3,007,905 4,240,674

As % of current operations
23.7% 57.7% 81.4%

D -5

2012 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 Fines, forfeits and court fees 9 Garbage and trash collection charges 10 Franchise payments taxes 11 Ambulance charges 12 State intergovernmental revenues 13 Other local intergovernmental revenues 14 Federal intergovernmental revenues 15 Insurance premiums taxes 16 Landfill fees 17 Business licenses and occupational taxes 18 Parks and recreation charges 19 Alcoholic beverage taxes 20 Hotel/motel tax 21 All additional revenues 22 Fire service subscription fees 23 Airport 24 Other service charges 25 Motor vehicle taxes 26 Rents and royalties 27 FIFA, penalties, interest and cost 28 Public utilities taxes 29 Building permits 30 Alcoholic beverage taxes 31 Receipts from sale of materials 32 Special assessments 33 Interest earnings on investments 34 Receipts from sale of real property 35 Cemetery fees 36 Other licenses, permits and fees 37 Intangible taxes (regular and recording) 38 Other excise and special use taxes 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
D -6

D 2012

Per capita amount ($)
2,590.98 712.26 445.64 181.71 165.55 98.26 94.57 93.59 82.08 79.25 75.85 69.14 62.77 48.58 45.08 44.92 39.28 27.46 26.85 23.45 22.08 18.78 17.58 17.42 12.85 11.81 10.73
9.67 8.75 8.60 7.51 6.84 4.93 4.72 3.59 2.75 2.21 1.73 0.88 0.70 0.34 0.21 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.5% 17.2% 7.0% 6.4% 3.8% 3.6% 3.6% 3.2% 3.1% 2.9% 2.7% 2.4% 1.9% 1.7% 1.7% 1.5% 1.1% 1.0% 0.9% 0.9% 0.7% 0.7% 0.7% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 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%

2012 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 Fire department 7 Highways and streets 8 Solid waste system 9 General administration 10 Other enterprise funds 11 Garbage and trash collection 12 Purchase of equipment and land 13 Parks and recreation 14 Financial administration 15 Debt service costs 16 Airport 17 Education (general government) 18 Drainage 19 Community development 20 Other general expenditures 21 General government buildings 22 Municipal court 23 General insurance 24 Building inspection and regulation 25 Libraries 26 Garbage and trash disposal 27 Jail 28 Legal fees 29 Public welfare and social services 30 Sheriff's department 31 Public health 32 Tax commissioner 33 Parking facilities and meters 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 2012

Per capita amount ($)
3,962.68 1,195.50 696.21 531.55 249.12 198.24 121.85
95.81 80.31 78.10 74.74 63.64 62.61 59.76 51.38 50.71 43.27 42.52 39.79 32.55 31.70 30.00 22.93 20.43 18.15 15.71 12.94 9.93 9.35 8.70 8.12 6.33 0.56 0.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 30.2% 17.6% 13.4% 6.3% 5.0% 3.1% 2.4% 2.0% 2.0% 1.9% 1.6% 1.6% 1.5% 1.3% 1.3% 1.1% 1.1% 1.0% 0.8% 0.8% 0.8% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 Municipal Fiscal Planning Guide

E

2012

Municipal Group Number Reporting = Population Range = 2011 Estimated Population =

E 78 2,500 - 4,999 287,186

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 ($)

2,832,999

769.45

585,213 528,670
56,543

158.94 143.59
15.36

688,885 466,248
0 222,637
550,770 90,986
172,277 44,570
232,059 10,878

187.10 126.63
0.00 60.47
149.59 24.71 46.79 12.11 63.03 2.95

97,746
374,490 108,981
0 160,254 105,254
559,257 219,090 340,167

26.21
101.71 29.60 0.00 43.53 28.59
151.89 59.51 92.39

2012 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 2012

Average amount ($)

Per capita amount ($)

2,475,137
520,605 99,270 0 0
369,162 15,537 22,125 14,795
1,118,635 36,648
812,838 0
7,092 262,058

956.85
201.26 38.38 0.00 0.00
142.71 6.01 8.44 5.72
432.45 14.17
314.23 0.00 2.74
101.31

41,919 0 0 0
1,277 3
40,638

16.21 0.00 0.00 0.00 0.49 0.00
15.71

29,210 0 0
5,972 19,731
3,507 0

11.29 0.00 0.00 2.31 7.63 1.36 0.00

98,791 6,999 77
80,569 11,147

38.19 2.71 0.03
31.15 4.31

2012 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 2012

Average amount ($)
375,919 373,959
1,959

Per capita amount ($)
145.33 144.57
0.76

126,739 109,991
16,748

49.00 42.52
6.47

719

0.28

85,522 23,401 62,121

33.06 9.05
24.02

77,078

29.80

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

Purpose

Average amount ($)

Per capita amount ($)

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

171,950
202,960
1,570,146 328,160 260,038 239,761 221,135 233,831 236,970 171,677 124,476 116,777 143,542 115,355 115,448 91,737 77,797 78,356 69,037 66,788

66.47
78.46
570.34 91.11 66.29 63.84 62.40 61.06 56.15 49.47 33.81 33.65 32.88 30.62 30.25 24.48 23.11 20.92 18.75 18.56

2012 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

1,533,941 1,468,742
885,467 340,006 1,992,661

467.31 469.85 234.13
92.78 571.78

214,192 217,683 146,763 129,498 603,149

57.90 60.51 40.58 33.90 178.72

3,691,516 2,371,695 2,199,645
723,233 251,742

993.56 659.23 605.43 193.49
67.11

150,987 110,586
72,469 31,771
8,980

40.50 30.48 19.94
8.33 2.51

E 2012
Number reporting
2 2 25 16 2
38 12 60 39 7
39 12 58 38 4
40 11 56 39 5

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
202,195 37,283
3,362,087
E -4

Per capita amount ($)
54.92 10.13 913.15

Number reporting
78 78 78

2012 Municipal Fiscal Planning Guide

E

2012

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond

4,385,000

2

G.O.

3,525,000

1

revenue bond

3,507,909

37

other long-term

3,418,160

3

G.O.

2,873,284

5

other long-term

2,268,802

46

revenue bond

2,258,953

2

lease pool

2,137,246

2

G.O.

1,727,615

5

revenue bond

1,510,000

1

lease pool

942,041

4

lease pool

706,697

13

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

1,435,586

70

1,312,076

12

735,970

28

132

1

156,719

35

65,514

11

1,631,709

70

1,111,531

11

630,863

29

1,442

1

174,756

36

91,969

11

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
490,780 1,431,855 1,922,636

As % of current operations
19.8% 57.8% 77.7%

E -5

2012 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Parking facilities and meters 2 Gas supply system 3 Water and sewer system 4 Real and personal property taxes 5 Local option sales tax 6 Other enterprise funds 7 Special purpose sales tax 8 Solid waste system 9 Other local intergovernmental revenues 10 Garbage and trash collection charges 11 Franchise payments taxes 12 Fines, forfeits and court fees 13 Federal intergovernmental revenues 14 Insurance premiums taxes 15 Landfill fees 16 Ambulance charges 17 State intergovernmental revenues 18 Alcoholic beverage taxes 19 Parks and recreation charges 20 Hotel/motel tax 21 Special assessments 22 Fire service subscription fees 23 All additional revenues 24 Business licenses and occupational taxes 25 Other service charges 26 Other excise and special use taxes 27 Motor vehicle taxes 28 Public utilities taxes 29 Interest earnings on investments 30 Alcoholic beverage taxes 31 Rents and royalties 32 Building permits 33 Receipts from sale of real property 34 FIFA, penalties, interest and cost 35 Airport 36 Other licenses, permits and fees 37 Cemetery fees 38 Fee collections of county officers 39 Receipts from sale of materials 40 Intangible taxes (regular and recording) 41 Mobile home taxes 42 Railroad equipment tax 43 Tax collection fees 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
E -6

E 2012

Per capita amount ($)
3,006.07 675.19 537.81 434.83 159.74 137.96 127.20 103.62 93.61 71.24 66.72 63.76 62.34 54.17 46.79 40.57 39.17 36.36 27.24 26.41 24.72 23.20 19.93 18.42 16.09 15.61 12.82 11.52
8.51 7.85 7.65 6.27 5.06 4.40 3.23 3.04 2.87 2.73 2.55 2.50 1.37 0.60 0.33 0.06 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 22.5% 17.9% 14.5% 5.3% 4.6% 4.2% 3.4% 3.1% 2.4% 2.2% 2.1% 2.1% 1.8% 1.6% 1.3% 1.3% 1.2% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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 Other enterprise funds 6 Sheriff's department 7 Highways and streets 8 General administration 9 Construction (non-utility) 10 Solid waste system 11 Fire department 12 Parking facilities and meters 13 Purchase of equipment and land 14 Garbage and trash collection 15 Financial administration 16 Other general expenditures 17 Debt service costs 18 Parks and recreation 19 Ambulance service 20 Airport 21 Community development 22 Garbage and trash disposal 23 General government buildings 24 Public welfare and social services 25 Municipal court 26 General insurance 27 Building inspection and regulation 28 Probate court 29 Libraries 30 Legal fees 31 Jail 32 Public health 33 Drainage 34 Education (general government) 35 Natural resources 36 Clerk of courts 37 Correctional institute 38 County/municipal hospital 39 Juvenile and magistrate court 40 Payments to other hospitals 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
E -7

E 2012

Per capita amount ($)
4,714.71 2,109.78 494.23 446.91 232.69 178.57 147.77 106.42 102.03 101.78 101.68
85.28 57.86 56.95 55.78 50.10 48.47 42.37 41.66 39.21 33.35 29.89 17.38 17.36 16.87 16.72 15.13 13.30 13.15 9.17 7.70 7.35 6.97 6.89 2.13 1.77 0.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 44.7% 10.5% 9.5% 4.9% 3.8% 3.1% 2.3% 2.2% 2.2% 2.2% 1.8% 1.2% 1.2% 1.2% 1.1% 1.0% 0.9% 0.9% 0.8% 0.7% 0.6% 0.4% 0.4% 0.4% 0.4% 0.3% 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%

2012 Municipal Fiscal Planning Guide

F

2012

Municipal Group Number Reporting = Population Range = 2011 Estimated Population =

F 83 1,000 - 2,499 134,513

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 ($)

1,240,944

765.71

256,428 229,830
26,598

158.23 141.81
16.41

297,710 210,262
0 87,447
219,656 35,030 76,420 5,502
101,631 1,073

183.70 129.74
0.00 53.96
135.54 21.62 47.15 3.39 62.71 0.66

30,082
203,886 84,882 0 33,867 85,137
233,184 76,703
156,481

18.56
125.81 52.38 0.00 20.90 52.53
143.88 47.33 96.56

2012 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 2012

Average amount ($)

Per capita amount ($)

1,040,654
276,963 39,189 0 0
209,327 4,971
15,884 7,593
388,502 0
338,491 1,267 1,019
47,725

899.80
239.48 33.88 0.00 0.00
180.99 4.30
13.73 6.57
335.92 0.00
292.67 1.10 0.88
41.27

18,411 20 0 0 0 0
18,391

15.92 0.02 0.00 0.00 0.00 0.00
15.90

10,627

9.19

361

0.31

0

0.00

71

0.06

9,680

8.37

514

0.44

0

0.00

53,634 0 0
52,349 1,284

46.37 0.00 0.00
45.26 1.11

2012 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 2012

Average amount ($)
195,013 194,780
232

Per capita amount ($)
168.62 168.42
0.20

40,807 31,746
9,061

35.28 27.45
7.83

14,453

12.50

21,557 3,138
18,419

18.64 2.71
15.93

20,688

17.89

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

62,503
33,828
322,300 351,699 271,744 171,084 113,917 105,989
89,840 70,854 41,292 37,433 37,492 31,619 27,456 25,151 26,752 13,879
4,681 4,700

54.04
29.25
195.02 173.17 167.85
76.50 66.51 58.64 54.71 28.93 28.41 21.84 20.83 19.71 16.73 14.99 13.89 13.77
2.59 2.21

2012 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

1,361,554 1,420,944
445,454 174,719 404,015

835.99 978.27 287.38 114.66 234.85

74,994 44,382 141,975 83,591 227,711

48.30 27.84 89.43 47.64 124.18

1,417,512 1,008,846 1,352,601
311,846 469,683

910.81 632.82 856.32 178.83 255.08

66,107 34,619 42,758
8,663 10,972

43.37 21.26 27.03
5.04 6.16

F 2012
Number reporting
3 2 16 10 13
39 10 45 32 14
41 10 44 26 13
39 9 46 27 17

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 ($)
76,015 36,810 940,028
F -4

Per capita amount ($)
46.90 22.71 580.04

Number reporting
83 83 83

2012 Municipal Fiscal Planning Guide

F

2012

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

Purpose

Type of issue

Number Amount ($) reporting

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

G.O.

1,585,000

1

other long-term

1,505,509

38

G.O.

1,456,753

2

G.O.

1,430,435

3

revenue bond

1,417,512

41

G.O.

1,149,276

1

lease pool

683,375

3

lease pool

504,896

7

short-term

469,683

13

other long-term

377,534

1

lease pool

168,555

6

lease pool

142,034

3

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

639,715

72

50,963

2

102,055

9

1,259

2

26,701

18

12,119

6

839,848

70

44,325

2

43,464

9

1,859

2

28,181

19

11,845

5

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
147,347 529,572 676,920

As % of current operations
14.2% 50.9% 65.0%

F -5

2012 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 Federal intergovernmental revenues 5 Local option sales tax 6 Other enterprise funds 7 Special purpose sales tax 8 Solid waste system 9 Fines, forfeits and court fees 10 State intergovernmental revenues 11 Garbage and trash collection charges 12 Franchise payments taxes 13 Other local intergovernmental revenues 14 Insurance premiums taxes 15 Alcoholic beverage taxes 16 Airport 17 All additional revenues 18 Motor vehicle taxes 19 Receipts from sale of materials 20 Landfill fees 21 Business licenses and occupational taxes 22 Fire service subscription fees 23 Hotel/motel tax 24 Special assessments 25 Other service charges 26 Parks and recreation charges 27 Alcoholic beverage taxes 28 Rents and royalties 29 Public utilities taxes 30 Receipts from sale of real property 31 Other excise and special use taxes 32 FIFA, penalties, interest and cost 33 Interest earnings on investments 34 Other licenses, permits and fees 35 Building permits 36 Cemetery fees 37 Mobile home taxes 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 2012

Per capita amount ($)
2,407.37 605.99 455.10 160.55 160.31 145.37 112.27 91.12 79.40 78.55 77.14 66.38 62.71 50.74 47.92 26.07 21.30 14.85 11.97 11.94 11.79 11.70 11.01 10.30
9.38 9.16 8.63 8.37 7.76 7.64 6.07 4.89 4.61 3.96 2.97 2.96 2.28 1.86 1.79 0.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 25.2% 18.9% 6.7% 6.7% 6.0% 4.7% 3.8% 3.3% 3.3% 3.2% 2.8% 2.6% 2.1% 2.0% 1.1% 0.9% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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 Education (general government) 4 Gas supply system 5 Police department 6 General administration 7 Other enterprise funds 8 Highways and streets 9 Construction (non-utility) 10 Solid waste system 11 Garbage and trash collection 12 Other general expenditures 13 Financial administration 14 Correctional institute 15 Purchase of equipment and land 16 Public welfare and social services 17 Fire department 18 Community development 19 Debt service costs 20 Airport 21 Parks and recreation 22 Municipal court 23 Ambulance service 24 General insurance 25 Garbage and trash disposal 26 Libraries 27 General government buildings 28 Legal fees 29 County/municipal hospital 30 Drainage 31 Building inspection and regulation 32 Jail 33 Superior court 34 Public health 35 Clerk of courts 36 Juvenile and magistrate court 37 Natural resources 38 Parking facilities and meters 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Tax assessor/appraiser 45 Tax commissioner
F -7

F 2012

Per capita amount ($)
3,512.23 928.33 612.81 266.59 258.09 217.65 129.16 128.26 125.95 84.15 79.78 63.89 60.68 55.05 52.69 51.45 46.65 44.61 40.02 39.23 31.45 29.62 24.95 21.36 20.76 15.99 14.17 13.93 12.24 12.21 11.94
9.81 6.26 1.64 0.88 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 26.4% 17.4% 7.6% 7.3% 6.2% 3.7% 3.7% 3.6% 2.4% 2.3% 1.8% 1.7% 1.6% 1.5% 1.5% 1.3% 1.3% 1.1% 1.1% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 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%

2012 Municipal Fiscal Planning Guide

G

2012

Municipal Group Number Reporting = Population Range = 2011 Estimated Population =

G 69 500 - 999 47,411

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 ($)

654,828

953.01

76,278 66,105 10,173

111.01 96.21 14.81

179,535 122,331
0 57,205
124,917 20,050 32,565 12,398 58,911 993

261.29 178.03
0.00 83.25
181.80 29.18 47.39 18.04 85.74 1.45

22,547
138,948 59,569 0 25,432 53,947
112,602 30,035 82,567

32.81
202.22 86.69 0.00 37.01 78.51
163.88 43.71
120.16

2012 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 2012

Average amount ($)

Per capita amount ($)

446,470
176,658 22,877 22 0
131,125 5,684
11,197 5,753
145,001 0
133,332 561
1,481 9,626

1,285.42
508.61 65.87 0.06 0.00
377.52 16.36 32.24 16.56
417.47 0.00
383.87 1.62 4.26
27.71

11,025 0
120 0 0
57 10,848

31.74 0.00 0.35 0.00 0.00 0.16
31.23

1,293

3.72

0

0.00

0

0.00

250

0.72

1,043

3.00

0

0.00

0

0.00

18,768 0 0
17,297 1,471

54.03 0.00 0.00
49.80 4.23

2012 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 2012

Average amount ($)
63,343 63,311
32

Per capita amount ($)
182.37 182.28
0.09

12,269 9,017 3,252

35.32 25.96
9.36

26

0.07

9,786 813
8,973

28.18 2.34
25.83

8,301

23.90

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

Purpose

Average amount ($)

Per capita amount ($)

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

38,622
88,092
2,508,324 218,769 156,909 183,079 80,890 67,041 64,943 34,013 44,990 36,447 22,928 16,065 11,953 11,287 9,195 3,432

111.20
253.62
3,459.76 325.67 236.66 235.72 117.26 95.23 86.13 60.52 57.47 47.36 31.90 24.83 17.66 17.45 9.37 5.06

G- 3

2012 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

1,789,279 0
229,745 39,066 30,899

2,472.06 0.00
354.00 60.66 44.02

74,788 11,329 76,610 29,452 127,448

111.10 18.07
111.87 40.79
173.92

996,335 231,140 465,103
99,626 59,808

1,470.52 329.57 675.69 136.10 83.39

41,533 4,217
16,311 3,429 2,212

62.13 6.72
23.99 4.86 3.23

G 2012
Number reporting
5 0 9 4 5
27 2 35 19 5
26 3 35 17 8
27 2 28 18 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 ($)
21,624 17,751 595,184
G -4

Per capita amount ($)
31.47 25.83 866.21

Number reporting
69 69 69

2012 Municipal Fiscal Planning Guide

G

2012

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 Multi-purpose 8 Water/sewer system 9 Public buildings 10 Fire protection 11 All purposes 12 Fire protection

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

984,318

25

648,370

2

516,464

29

477,083

1

387,082

2

262,952

2

153,971

3

144,889

3

112,847

1

103,490

1

59,808

8

31,203

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

296,761

61

12,394

1

9,031

2

7,868

1

8,716

12

3,123

4

450,326

61

9,658

1

7,476

2

23,933

1

7,093

12

2,935

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
60,289 210,232 270,521

As % of current operations
13.5% 47.1% 60.6%

G -5

2012 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 Local option sales tax 6 Hotel/motel tax 7 State intergovernmental revenues 8 Special purpose sales tax 9 Other local intergovernmental revenues 10 Real and personal property taxes 11 Fines, forfeits and court fees 12 Franchise payments taxes 13 Other enterprise funds 14 Solid waste system 15 Garbage and trash collection charges 16 Insurance premiums taxes 17 Alcoholic beverage taxes 18 Fire service subscription fees 19 Alcoholic beverage taxes 20 Public utilities taxes 21 Landfill fees 22 Other excise and special use taxes 23 All additional revenues 24 Business licenses and occupational taxes 25 Parking facilities and meters 26 Rents and royalties 27 Parks and recreation charges 28 Motor vehicle taxes 29 Receipts from sale of materials 30 Interest earnings on investments 31 Other service charges 32 Receipts from sale of real property 33 FIFA, penalties, interest and cost 34 Cemetery fees 35 Building permits 36 Special assessments 37 Tax collection fees 38 Other licenses, permits and fees 39 Mobile home taxes 40 Intangible taxes (regular and recording) 41 Railroad equipment tax 42 Ambulance charges 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 2012

Per capita amount ($)
3,721.94 839.06 494.84 382.29 275.44 201.59 193.58 160.43 141.03 126.18 119.70 117.90 89.16 82.88 70.81 66.57 48.31 44.68 29.34 28.42 27.69 25.63 23.05 18.80 18.07 16.57 15.14 11.11
9.59 6.02 5.84 5.39 5.13 4.26 3.62 3.46 2.32 2.23 1.84 1.82 1.34 0.82 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 22.5% 13.3% 10.3% 7.4% 5.4% 5.2% 4.3% 3.8% 3.4% 3.2% 3.2% 2.4% 2.2% 1.9% 1.8% 1.3% 1.2% 0.8% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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 Construction (non-utility) 5 Gas supply system 6 Police department 7 General administration 8 Highways and streets 9 Purchase of equipment and land 10 Other enterprise funds 11 Community development 12 Financial administration 13 Correctional institute 14 Solid waste system 15 Garbage and trash collection 16 Other general expenditures 17 Debt service costs 18 Municipal court 19 General insurance 20 Fire department 21 General government buildings 22 Public welfare and social services 23 Libraries 24 Garbage and trash disposal 25 Parks and recreation 26 Legal fees 27 Jail 28 State Court 29 Building inspection and regulation 30 Public health 31 Education (general government) 32 Clerk of courts 33 Tax commissioner 34 Drainage 35 Ambulance service 36 County/municipal hospital 37 Juvenile and magistrate court 38 Natural resources 39 Parking facilities and meters 40 Payments to other hospitals 41 Probate court 42 Sheriff's department 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
G -7

G 2012

Per capita amount ($)
6,302.58 2,552.36 854.38 750.91 431.97 316.45 263.59 199.58
97.22 89.51 77.89 74.18 73.86 65.44 57.63 50.62 48.20 35.05 34.68 28.40 24.51 23.89 23.80 20.79 20.27 19.31 16.99 15.85 14.71 7.88 3.63 2.50 2.49 2.23 1.81 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% 40.5% 13.6% 11.9% 6.9% 5.0% 4.2% 3.2% 1.5% 1.4% 1.2% 1.2% 1.2% 1.0% 0.9% 0.8% 0.8% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 Municipal Fiscal Planning Guide

H

2012

Municipal Group Number Reporting = Population Range = 2011 Estimated Population =

H 123 Less than 500 32,403

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 ($)

176,816

671.18

24,925 21,964
2,961

94.61 83.38 11.24

60,332 34,394
0 25,938
35,108 5,491
12,709 1,482
14,397 1,028

229.02 130.56
0.00 98.46
133.27 20.84 48.24 5.63 54.65 3.90

3,494
21,728 12,678
0 6,951 2,099
31,229 6,790
24,439

13.26
82.48 48.13
0.00 26.39
7.97
118.54 25.77 92.77

2012 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 2012

Average amount ($)

Per capita amount ($)

125,497
57,294 4,057 0 0
44,511 1,788 4,981 1,957
29,954 0
24,209 0 0
5,745

679.80
310.35 21.97 0.00 0.00
241.11 9.69
26.98 10.60
162.26 0.00
131.14 0.00 0.00
31.12

1,948 0
17 0 0
12 1,919

10.55 0.00 0.09 0.00 0.00 0.07
10.39

337

1.82

0

0.00

0

0.00

337

1.82

0

0.00

0

0.00

0

0.00

5,734 57 0
5,137 540

31.06 0.31 0.00
27.82 2.92

2012 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 2012

Average amount ($)
24,981 22,801
2,180

Per capita amount ($)
135.32 123.51
11.81

3,571 2,407 1,164

19.34 13.04
6.30

1

0.00

434

2.35

225

1.22

210

1.14

1,243

6.73

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

H- 3

16,766
9,202
266,671 55,443 73,846 44,117 39,308 26,936 28,565 29,988 15,263 16,393 9,855 13,494 10,429 7,511 8,437 10,393 5,594 3,169

90.82
49.84
969.71 315.91 297.47 148.15 133.90 108.18
81.61 78.07 62.12 55.93 50.15 46.15 44.32 35.76 34.86 33.52 22.97 15.24

2012 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 0 279,523 28,336 212,209

0.00 0.00 1,099.76 79.04 590.78

10,710 75,276 38,117 15,910 34,240

35.43 262.74 134.20
54.07 97.60

202,791 242,354 306,323
40,070 260,186

680.94 712.81 1,062.36 134.19 806.15

9,501 8,025 9,854 2,830 3,677

32.43 28.01 31.16
9.26 10.21

H 2012
Number reporting
0 0 6 2 5
21 2 38 12 6
21 1 38 10 4
20 2 25 11 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 ($)
8,343 1,571 295,643
H -4

Per capita amount ($)
31.67 5.96
1,122.24

Number reporting
123 123 123

2012 Municipal Fiscal Planning Guide

H

2012

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

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

348,648

32

260,186

4

242,354

1

202,791

21

54,246

2

51,293

4

46,701

2

35,897

1

27,133

2

23,887

2

19,157

2

9,310

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

56,882

97

5,807

1

224

1

0

0

3,544

12

2,003

3

83,620

96

5,085

1

542

1

0

0

3,146

12

1,910

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
6,542 43,972 50,513

As % of current operations
5.2% 35.0% 40.3%

H -5

2012 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Landfill fees 2 Other enterprise funds 3 Water and sewer system 4 Fines, forfeits and court fees 5 State intergovernmental revenues 6 Special purpose sales tax 7 Local option sales tax 8 Other excise and special use taxes 9 Real and personal property taxes 10 Federal intergovernmental revenues 11 Other local intergovernmental revenues 12 Solid waste system 13 Hotel/motel tax 14 Special assessments 15 Gas supply system 16 Garbage and trash collection charges 17 Franchise payments taxes 18 Insurance premiums taxes 19 Alcoholic beverage taxes 20 Public utilities taxes 21 All additional revenues 22 Rents and royalties 23 Fire service subscription fees 24 Business licenses and occupational taxes 25 Parks and recreation charges 26 Motor vehicle taxes 27 Interest earnings on investments 28 Other service charges 29 Cemetery fees 30 Alcoholic beverage taxes 31 Receipts from sale of real property 32 FIFA, penalties, interest and cost 33 Receipts from sale of materials 34 Building permits 35 Mobile home taxes 36 Intangible taxes (regular and recording) 37 Railroad equipment tax 38 Other licenses, permits and fees 39 Fee collections of county officers 40 Airport 41 Ambulance charges 42 Electric supply system 43 Hospital charges 44 MARTA sales tax 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees
H -6

H 2012

Per capita amount ($)
3,640.29 1,121.36 309.89 267.22 181.58 169.50 163.66 163.63 141.82 140.58 135.64 110.40 107.81
89.97 88.76 69.56 61.09 58.60 52.70 34.90 32.29 22.28 20.11 13.77 11.04 10.37 9.56 7.84 7.60 7.01 5.31 5.17 4.81 3.24 3.17 2.44 1.85 1.82 1.28 0.63 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 30.8% 8.5% 7.3% 5.0% 4.7% 4.5% 4.5% 3.9% 3.9% 3.7% 3.0% 3.0% 2.5% 2.4% 1.9% 1.7% 1.6% 1.4% 1.0% 0.9% 0.6% 0.6% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Drainage 2 Electric supply system 3 Water and sewer system 4 Other enterprise funds 5 Police department 6 Construction (non-utility) 7 General administration 8 Gas supply system 9 Purchase of equipment and land 10 Highways and streets 11 Solid waste system 12 Garbage and trash collection 13 Municipal court 14 Parking facilities and meters 15 Libraries 16 Fire department 17 Other general expenditures 18 Financial administration 19 General insurance 20 Garbage and trash disposal 21 General government buildings 22 Parks and recreation 23 Building inspection and regulation 24 Legal fees 25 Debt service costs 26 Public health 27 Community development 28 State Court 29 Clerk of courts 30 Education (general government) 31 Airport 32 Ambulance service 33 Correctional institute 34 County/municipal hospital 35 Jail 36 Juvenile and magistrate court 37 Natural resources 38 Payments to other hospitals 39 Probate court 40 Public welfare and social services 41 Sheriff's department 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
H -7

H 2012

Per capita amount ($)
5,700.24 2,128.39 1,316.63 398.01 295.49 232.80 183.80 176.80 168.24 113.94 107.21
95.72 54.96 44.53 44.11 40.36 37.79 36.24 35.99 32.65 26.63 22.84 22.36 18.01 17.74 15.38 15.31 10.26 4.76 3.07 0.25 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% 37.3% 23.1% 7.0% 5.2% 4.1% 3.2% 3.1% 3.0% 2.0% 1.9% 1.7% 1.0% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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

2012 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

2012 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

2012 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality
1 Abbeville City 2 Acworth City 3 Adairsville City 4 Adel City 5 Adrian City 6 Ailey City 7 Alamo Town 8 Alapaha Town 9 Albany City 10 Aldora Town 11 Allenhurst City 12 Allentown City 13 Alma City 14 Alpharetta City 15 Alston Town 16 Alto Town 17 Ambrose City 18 Americus City 19 Andersonville City 20 Arabi Town 21 Aragon City 22 Arcade Town 23 Argyle Town 24 Arlington City 25 Arnoldsville City 26 Ashburn City 27 Atlanta City 28 Attapulgus City 29 Auburn City 30 Austell City 31 Avalon Town 32 Avera City 33 Avondale Estates City 34 Baconton City 35 Bainbridge City 36 Baldwin City 37 Ball Ground City 38 Barnesville City 39 Bartow Town 40 Barwick City 41 Baxley City 42 Bellville City 43 Berkeley Lake City 44 Berlin City 45 Bethlehem Town 46 Between Town 47 Bishop Town 48 Blackshear City

2011 Population
2,915 20,711
4,660 5,311
664 430 3,459 672 77,683 103 717 167 3,503 59,397 158 1,172 379 16,809 251 592 1,244 1,810 211 1,480 351 4,125 432,427 446 6,943 6,672 211 243 2,995 913 12,629 3,287 1,459 6,591 283 382 4,398 124 1,614 592 611 298 228 3,448

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
2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 NR 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011

Municipality

2011 Population

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

647 4,966 2,778 1,291
101 724 1,049 1,315 366 2,052 466 850 7,646 383 6,192 214 223 1,451 530 1,184 15,525 1,098 172 2,149 12,525 1,930 533 4,535 525 9,701 15,773 135 5,352 795 23,380 257 259 572 24,512 19,782 1,195 284 9,593 7,357 403 15,675 4,294 2,454

Group
G E 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 C E F

RLGF reporting
period
2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR NR NR 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011

NR - No report submitted

* - Consolidated county/city government
C- 1

2012 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

2011 Population
344 1,598 3,097 1,742 7,641 2,757 2,043
891 3,425
279 354 5,196 665 585 14,360 588 1,996 1,118 6,625 372 15,292 524 11,277 4,184 13,226 815 529 177 5,608 3,794 4,553 5,251 130 11,638 33,313 248 555 233 1,951 934 2,009 4,595 2,548 193 545 19,555 130 1,831

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
2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 NR 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 NR 2011 2011 2011 2011

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

2011 Population
252 568 340 780 2,668 151 8,429 11,542 31,173 16,044 569 27,258 46,809 119 2,417 546 34,784 4,984 6,518 23 1,546 4,589 1,816 283 1,619 1,473 1,334 424 909 4,147 13,363 726 320 16,124 9,075 767 647 5,791 2,483 18,616 3,817 1,085 9,342 9,854 987 946 452 34,422

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 F C E F D D G G H B

RLGF reporting
period
NR 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011

NR - No report submitted

* - Consolidated county/city government
C- 2

2012 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

2011 Population
9,001 200 88 104 664 239 156
3,598 725 276
1,990 292
3,096 3,260 2,732 3,366
864 23,628 11,589
273 1,697 1,003 2,804 1,021 7,104 6,578
169 2,753
488 4,485 4,995 4,252
513 2,826 4,026
891 321 338 34,519 3,576 528 3,095 9,362 907 1,135 2,449 1,395 197

Group
D H H H G H H E G H F H E E E E G C C H F F 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
2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011

Municipality

2011 Population

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

489 335 312 582 968 5,013 136 152 3,684 9,554 1,008 368 138 10,278 79,192 4,747 174 30,196 335 15,913 640 241 7,111 29,902 2,631 752 3,470 2,133 29,247 623 2,912 868 403 225 11,951 208 1,541 1,946 5,494 10,601 91 1,600 2,457 6,468 1,780 2,806 1,287 2,702

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
2011 2011 NR 2011 NR 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011

NR - No report submitted

* - Consolidated county/city government
C- 3

2012 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

2011 Population
859 534 4,401 91,856 3,999 96 4,193 413 57,357 1,410 378 222 1,804 1,057 22,446 642 5,612 182 1,034 469 4,222 271 2,185 689 17,499 3,049 612 33,711 199 366 13,359 3,372 2,660 212 407 242 303 6,495 553 14,160 1,292 2,435 1,707 1,088 564 1,051 4,961 1,324

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
2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 NR 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011

Municipality

2011 Population

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

701 269 33,725 585 3,473 1,719 9,340 981 662 235 147 485 4,046 675 3,568 250 508 441 1,294 235 1,263 210 2,147 4,625 157 730 623 221 34,757
2,127 3,893 2,279
427 14,215
738 1,313
446 525 322 764 316 19,640 5,492 665 1,442 861 14,133

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

RLGF reporting
period
2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 NR 2011 NR 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 NR 2011

NR - No report submitted

* - Consolidated county/city government
C- 4

2012 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

2011 Population
272 3,766
131 1,094
196 185 181 4,966 1,151 292 548
63 1,059
395 835 1,426 9,628 95 8,906 3,613 15,251 35 1,003 1,183 4,185 142 36,181 218 4,101 91,168 2,567 785 378 5,889 96,856 166 1,008 275 139,491 354 773 3,366 248 139 348 1,060 448 283

Group
H 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 F H A H G E H H H F H H

RLGF reporting
period
2011 2011 NR 2011 NR 2011 2011 2011 2011 2011 NR 2011 2011 NR 2011 2011 2011 2011 2011 NR NR 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR NR 2011 2011 2011

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

2011 Population
272 579 51,982 18,686 4,303 3,087 2,040 1,373 2,868 17,099 430 29,399 2,425 530 26,071 5,871 18,980 160 4,481 432 133 202 15,734 7,268 709 2,910 6,256 954 64 3,155 168 183 87 211 4,252 1,533 9,112 18,407 6,715 2,726 16,869 407 536 8,421 467 2,292 1,806 861

Group
H 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

RLGF reporting
period
2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR NR 2011 NR 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011

NR - No report submitted

* - Consolidated county/city government
C- 5

2012 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

2011 Population
279 1,740
750 3,063 6,959 3,743 20,079 1,621
594 56,019
1,755 126
10,551 112
3,910 14,047
514 2,031
650 1,343 4,257
418 68,500
1,900 428
4,060 2,879
741 14,718
5,813 3,509
475 672 285 592 1,397 350 14,209 1,127 1,409 945 396 24,346 322 159 2,152 2,193 356

Group
H 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

RLGF reporting
period
2011 NR 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR NR NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 NR

Municipality
529 Young Harris City 530 Zebulon City

2011 Population
903 1,166

Group G F

RLGF reporting
period
2011 2011

NR - No report submitted

* - Consolidated county/city government
C- 6