Georgia local government finances: 2013 municipal government fiscal planning guide

GEORGIA LOCAL GOVERNMENT FINANCES
2013 MUNICIPAL GOVERNMENT FISCAL PLANNING GUIDE
Georgia Department of Community Affairs
December, 2013
(Updated 1/25/2014)

2013 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2013 MUNICIPAL GOVERNMENT
FISCAL PLANNING GUIDE (2012 FISCAL YEAR DATA)
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS Office of Research
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
CONTACT: Jonathan Sharpe 404-679-4996 Jonathan.sharpe@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 2012 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 2013 Municipal Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2012 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

2013 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 2012 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

2013 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the estimated total 2012 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: Jonathan Sharpe, (404) 6794996 or jonathan.sharpe@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 17 48 45 80 93 89 145 529

Number reporting
12 17 44 44 73 76 69 113 448

Population ranges are based upon estimated amounts for 2012 provided by the Bureau of the Census.
The governments of Athens-Clarke County, Augusta-Richmond County, Columbus-Muscogee County and CussetaChattahoochee County, Georgetown-Quitman, and Webster Unified are surveyed as consolidated governments and are reported in that section of the County Fiscal Planning Guide report.

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2013 Municipal Fiscal Planning Guide
Municipal Group -
Number Reporting = Population Range = 2012 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2013
T
448 All Groups 3,372,301

Average amount ($)

Per capita amount ($)

7,843,445

1,041.98

2,145,620 1,942,041
203,579

285.04 257.99
27.04

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

1,807,895 1,097,446
1,140 709,308

240.17 145.79
0.15 94.23

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

1,389,691 169,660 348,077 252,313 599,741 19,900

184.62 22.54 46.24 33.52 79.67 2.64

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

430,312
860,883 190,705
0 365,770 305,650

57.17
114.37 25.28 0.00 48.48 40.60

Service Charges and Other Revenues Service charge revenues Other revenues

1,209,044 472,742 736,302

160.62 62.80 97.82

T - 1

2013 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 2013

Average amount ($)

Per capita amount ($)

6,070,664
1,399,618 285,215 91 0 880,138 126,292 80,302 27,643
2,738,536 2,917
1,789,438 63,557 21,724
860,948

806.47
185.94 37.89 0.01 0.00
116.92 16.78 10.67 3.66
363.81 0.39
237.72 8.44 2.88
114.37

113,942 167 196 0 104
1,276 112,200

15.14 0.02 0.03 0.00 0.01 0.17
14.91

89,881 0 0
7,234 75,489
7,158 0

11.94 0.00 0.00 0.96
10.03 0.95 0.00

80,713 1,359 930
74,526 3,897

10.72 0.18 0.12 9.90 0.52

2013 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 2013

Average amount ($)
617,505 592,315
25,189

Per capita amount ($)
82.03 78.69
3.35

413,660 391,023
22,637

54.95 51.95
3.01

81,258

10.79

312,966 114,054 198,912

41.58 15.15 26.42

223,399

29.68

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Ambulance service (Const.) 2 Highways and streets (Const.) 3 Community development (Const.) 4 Education - general govt. (Const.) 5 Police department (Const.) 6 Natural resources (Const.) 7 Fire department (Const.) 8 Libraries (Land) 9 General government buildings (Const.) 10 Parks and recreation (Const.) 11 Other expenditures (Const.) 12 General administration (Const.) 13 Financial administration (Land) 14 Highways and streets (Land) 15 Community development (Land)

464,862
469,191
149,968 773,121 575,810 533,509 697,579 233,152 574,128 297,256 371,961 483,005 536,233 684,696 417,333 221,501 373,691

61.62
62.19
397.79 46.66 46.29 41.99 39.61 34.38 33.37 30.40 28.97 27.99 26.54 25.12 19.85 18.51 18.08

T - 3

2013 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 ($)

41,277,449 6,642,723 1,274,580 593,240 1,268,033

1,307.72 240.38 100.54 47.98 169.37

4,331,690 1,256,539
713,999 481,826 999,154

370.59 49.88 77.02 33.48
161.05

42,726,914 12,726,898
6,349,619 2,855,612 1,421,338

3,710.72 529.40 692.33 183.94 208.90

2,166,521 565,473 247,715 110,678 18,271

191.63 24.73 25.37 7.69 3.15

T 2013
Number reporting
29 12 75 81 32
185 54 234 183 38
184 58 232 169 26
179 53 217 171 37

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 ($)
5,564,895 15,223,463 11,117,795

Per capita amount ($)
501.53 675.10 1,465.23

Number reporting
145 61 442

T - 4

2013 Municipal Fiscal Planning Guide

T

2013

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

Purpose

Type of issue

Number Amount ($) reporting

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

other long-term 30,289,008

21

G.O.

26,163,020

14

revenue bond

25,132,413

166

G.O.

16,419,000

1

G.O.

13,423,000

5

revenue bond

12,583,210

25

G.O.

10,532,790

6

revenue bond

10,026,113

2

revenue bond

8,547,361

4

G.O.

6,089,005

13

revenue bond

5,370,000

1

G.O.

5,185,642

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 ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

3,059,722

377

1,859,539

43

639,703

67

1,393,506

20

573,276

154

392,837

81

3,446,845

377

1,506,689

43

688,388

68

1,977,581

20

533,999

152

415,060

81

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,547,206 3,356,769 4,903,975

As % of current operations
25.5% 55.3% 80.8%

T - 5

2013 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 Real and personal property taxes 5 Local option sales tax 6 Special purpose sales tax 7 MARTA sales tax 8 Solid waste system 9 Other enterprise funds 10 Franchise payments taxes 11 Garbage and trash collection charges 12 Other local intergovernmental revenues 13 Fines, forfeits and court fees 14 Federal intergovernmental revenues 15 Other service charges 16 Insurance premiums taxes 17 Business licenses and occupational taxes 18 Hotel/motel tax 19 Landfill fees 20 State intergovernmental revenues 21 Ambulance charges 22 Alcoholic beverage taxes 23 All additional revenues 24 Motor vehicle taxes 25 Receipts from sale of materials 26 Interest earnings on investments 27 Fee collections of county officers 28 Parks and recreation charges 29 Alcoholic beverage taxes 30 Public utilities taxes 31 Parking facilities and meters 32 Rents and royalties 33 Building permits 34 Other excise and special use taxes 35 Special assessments 36 Tax collection fees 37 Fire service subscription fees 38 Other licenses, permits and fees 39 Intangible taxes (regular and recording) 40 FIFA, penalties, interest and cost 41 Receipts from sale of real property 42 Cemetery fees 43 Mobile home taxes 44 Railroad equipment tax 45 Electric supply system 46 Hospital charges 47 State DHR health grants
T - 6

T 2013

Per capita amount ($)
3,443.10 731.39 523.05 491.65 273.71 181.67 146.38 131.08 110.53 89.59 80.15 71.29 65.15 49.49 49.29 47.37 46.27 39.52 37.91 30.81 27.66 23.71 23.33 22.89 16.50 15.55 13.58 13.58 11.26
9.36 9.21 8.67 8.08 7.52 6.19 4.91 4.73 4.04 3.84 3.74 3.62 2.06 1.88 0.51 0.39 0.00 0.00 0.00

Percent of total revenues
100.0% 21.2% 15.2% 14.3% 7.9% 5.3% 4.3% 3.8% 3.2% 2.6% 2.3% 2.1% 1.9% 1.4% 1.4% 1.4% 1.3% 1.1% 1.1% 0.9% 0.8% 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% 0.2% 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%

2013 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 Police department 6 Debt service costs 7 Fire department 8 Sheriff's department 9 General administration 10 Solid waste system 11 Other enterprise funds 12 Construction (non-utility) 13 Highways and streets 14 Education (general government) 15 Purchase of equipment and land 16 Correctional institute 17 Garbage and trash collection 18 Parks and recreation 19 Other general expenditures 20 Financial administration 21 Community development 22 General insurance 23 Public welfare and social services 24 General government buildings 25 Building inspection and regulation 26 Drainage 27 State Court 28 Municipal court 29 Libraries 30 Clerk of courts 31 Probate court 32 Jail 33 Superior court 34 Garbage and trash disposal 35 Legal fees 36 Ambulance service 37 Public health 38 Parking facilities and meters 39 Natural resources 40 Tax commissioner 41 County/municipal hospital 42 Juvenile and magistrate court 43 Payments to other hospitals 44 State DHR health grants 45 Tax assessor/appraiser
T - 7

T 2013

Per capita amount ($)
5,342.48 1,373.33 1,037.95 587.46 526.33 242.17 145.64 138.06 122.19 117.26 104.23
94.78 83.44 79.60 68.51 66.24 63.33 58.42 55.95 44.20 42.74 40.21 34.49 28.69 25.35 19.69 19.67 19.64 16.78 13.31 10.98 10.40 9.51 8.79 8.14 6.70 5.93 5.05 3.88 2.53 0.95 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 25.7% 19.4% 11.0% 9.9% 4.5% 2.7% 2.6% 2.3% 2.2% 2.0% 1.8% 1.6% 1.5% 1.3% 1.2% 1.2% 1.1% 1.0% 0.8% 0.8% 0.8% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide

A

2013

Municipal Group Number Reporting = Population Range = 2012 Estimated Population =

A 12 50,000 and Above 1,331,178

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 ($)

150,617,068

1,357.75

45,671,819 41,585,263
4,086,556

411.71 374.87
36.84

35,575,998 20,941,365
0 14,634,633

320.70 188.78
0.00 131.92

25,436,283 2,563,065 5,024,791 6,551,032
10,899,080 398,315

229.30 23.10 45.30 59.05 98.25 3.59

9,096,056
15,226,481 2,279,784 0 5,366,496 7,580,201

82.00
137.26 20.55 0.00 48.38 68.33

19,610,432 7,545,087
12,065,344

176.78 68.02
108.76

2013 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 2013

Average amount ($)

Per capita amount ($)

110,828,668
28,810,852 4,949,336 0 0
19,063,195 2,819,218 1,719,377 259,727
49,376,789 0
30,256,420 2,270,686 345,101
16,504,582

999.07
259.72 44.62 0.00 0.00
171.85 25.41 15.50 2.34
445.11 0.00
272.75 20.47 3.11
148.78

1,788,297 0 0 0 0 0
1,788,297

16.12 0.00 0.00 0.00 0.00 0.00
16.12

2,317,788 0 0
75,503 2,164,368
77,918 0

20.89 0.00 0.00 0.68
19.51 0.70 0.00

554,450

5.00

10,548

0.10

15,581

0.14

495,414

4.47

32,906

0.30

2013 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 2013

Average amount ($)
8,426,970 7,712,128
714,842

Per capita amount ($)
75.97 69.52
6.44

7,811,675 7,759,457
52,218

70.42 69.95
0.47

1,481,957

13.36

5,685,816 2,111,255 3,574,562

51.26 19.03 32.22

4,574,073

41.23

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

Purpose

Average amount ($)

Per capita amount ($)

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

A- 3

7,323,115
5,798,034
5,479,882 3,397,097 10,791,900 3,278,739 1,139,878 1,282,413 1,463,914 1,917,630
807,320 1,050,132 1,712,723 1,302,854
676,846 819,153 853,561 2,413,000 764,337 442,951

66.01
52.27
43.14 35.04 24.32 23.09 17.77 17.23 16.05 15.74 15.33 14.78 13.89 12.77
7.80 7.19 7.16 5.44 4.14 3.58

2013 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 ($)

255,259,509 21,922,029 11,545,110 2,097,819 0

1,459.85 285.14 46.05 30.34 0.00

80,531,356 7,020,864 4,481,705 3,536,235 0

625.56 50.97 33.89 30.48 0.00

836,567,588 66,488,552
120,625,892 23,989,895 0

6,498.40 482.69 909.76 213.25 0.00

47,908,319 3,887,840 4,581,484 1,225,392 0

358.22 23.73 34.65 10.40 0.00

A 2013
Number reporting
4 3 2 4 0
8 6 7 10 0
8 6 7 11 0
7 4 7 9 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 ($)
59,432,173 70,173,252 252,788,831
A -4

Per capita amount ($)
535.76 632.58 2,278.78

Number reporting
12 12 12

2013 Municipal Fiscal Planning Guide

A

2013

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond 644,739,186

5

other long-term 154,111,543

4

G.O.

57,504,831

5

other long-term 56,787,748

4

G.O.

41,391,080

1

revenue bond

35,768,324

4

revenue bond

21,325,000

1

lease pool

21,028,376

4

revenue bond

20,015,000

1

G.O.

19,390,000

1

G.O.

16,419,000

1

G.O.

13,446,320

2

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

53,587,078

8

9,656,516

1

1,791,681

1

51,211,129

3

9,870,175

8

5,473,640

8

62,876,082

8

2,042,420

1

1,696,543

1

72,700,371

3

8,536,240

8

5,845,325

8

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
30,951,557 59,849,085 90,800,642

As % of current operations
27.9% 54.0% 81.9%

A -5

2013 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Airport 2 Water and sewer system 3 Real and personal property taxes 4 Gas supply system 5 Local option sales tax 6 Special purpose sales tax 7 Solid waste system 8 Franchise payments taxes 9 Garbage and trash collection charges 10 Federal intergovernmental revenues 11 Other enterprise funds 12 Other local intergovernmental revenues 13 Business licenses and occupational taxes 14 Hotel/motel tax 15 Other service charges 16 Insurance premiums taxes 17 Fines, forfeits and court fees 18 Interest earnings on investments 19 All additional revenues 20 Alcoholic beverage taxes 21 State intergovernmental revenues 22 Motor vehicle taxes 23 Receipts from sale of materials 24 Alcoholic beverage taxes 25 Public utilities taxes 26 Rents and royalties 27 Building permits 28 Intangible taxes (regular and recording) 29 Parks and recreation charges 30 Other excise and special use taxes 31 Other licenses, permits and fees 32 FIFA, penalties, interest and cost 33 Receipts from sale of real property 34 Cemetery fees 35 Parking facilities and meters 36 Railroad equipment tax 37 Fire service subscription fees 38 Mobile home taxes 39 Special assessments 40 Ambulance charges 41 Electric supply system 42 Fee collections of county officers 43 Hospital charges 44 Landfill fees 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees
A -6

A 2013

Per capita amount ($)
3,687.73 1,003.42 645.47 374.87 304.05 218.62 186.60 114.06
98.25 85.10 72.84 63.47 62.98 60.69 59.05 55.40 45.30 36.64 27.78 23.20 23.10 21.82 20.69 17.72 11.18 9.81 8.94 7.29 5.55 5.36 5.04 4.93 3.42 1.80 1.10 1.07 0.48 0.26 0.23 0.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.2% 17.5% 10.2% 8.2% 5.9% 5.1% 3.1% 2.7% 2.3% 2.0% 1.7% 1.7% 1.6% 1.6% 1.5% 1.2% 1.0% 0.8% 0.6% 0.6% 0.6% 0.6% 0.5% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Airport 2 Water and sewer system 3 Electric supply system 4 Debt service costs 5 Gas supply system 6 Police department 7 General administration 8 Fire department 9 Solid waste system 10 Purchase of equipment and land 11 Parks and recreation 12 Highways and streets 13 General insurance 14 Other enterprise funds 15 Community development 16 Correctional institute 17 Construction (non-utility) 18 Garbage and trash collection 19 Financial administration 20 Other general expenditures 21 Education (general government) 22 Public welfare and social services 23 General government buildings 24 Drainage 25 Building inspection and regulation 26 Municipal court 27 Libraries 28 Jail 29 Garbage and trash disposal 30 Public health 31 Legal fees 32 Ambulance service 33 Natural resources 34 Parking facilities and meters 35 Clerk of courts 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
A -7

A 2013

Per capita amount ($)
4,762.59 1,424.47 757.36 419.97 295.98 287.91 272.75 171.85 148.78
98.64 70.09 69.95 69.52 68.57 67.78 63.70 61.40 59.98 53.55 44.62 44.36 40.07 36.33 30.81 25.79 20.29 16.12 11.90 8.06 6.77 5.59 4.13 2.11 2.00 1.39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 29.9% 15.9% 8.8% 6.2% 6.0% 5.7% 3.6% 3.1% 2.1% 1.5% 1.5% 1.5% 1.4% 1.4% 1.3% 1.3% 1.3% 1.1% 0.9% 0.9% 0.8% 0.8% 0.6% 0.5% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide

B

2013

Municipal Group Number Reporting = Population Range = 2012 Estimated Population =

B 17 25,000 - 49,999 557,107

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 ($)

25,498,769

778.09

6,735,427 6,088,788
646,640

205.53 185.80
19.73

5,281,186 3,330,037
0 1,951,149

161.15 101.62
0.00 59.54

4,934,516 624,370
1,541,033 662,690
1,957,665 148,759

150.58 19.05 47.02 20.22 59.74 4.54

1,542,653
3,160,918 638,582 0
2,014,736 507,600

47.07
96.45 19.49
0.00 61.48 15.49

3,844,070 1,278,684 2,565,385

117.30 39.02 78.28

2013 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 2013

Average amount ($)

Per capita amount ($)

20,453,546
4,077,707 864,181 0 0
2,402,948 383,232 257,624 169,722
10,043,759 0
6,528,583 0
129,847 3,385,329

624.14
124.43 26.37 0.00 0.00 73.33 11.69 7.86 5.18
306.48 0.00
199.22 0.00 3.96
103.30

468,346 0 0 0 0
13,392 454,954

14.29 0.00 0.00 0.00 0.00 0.41
13.88

253,082

7.72

0

0.00

0

0.00

21,895

0.67

205,720

6.28

25,467

0.78

0

0.00

163,591

4.99

13,681

0.42

0

0.00

148,309

4.53

1,601

0.05

2013 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 2013

Average amount ($)
2,098,978 2,078,058
20,920

Per capita amount ($)
64.05 63.41
0.64

1,371,172 1,280,167
91,005

41.84 39.06
2.78

0

0.00

1,027,112 377,259 649,853

31.34 11.51 19.83

949,799

28.98

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

B- 3

1,447,869
2,485,924
2,118,228 1,668,143 1,193,191
755,594 611,744 612,085 450,077 407,978 294,874 212,001 156,120 156,732 136,612 107,893
88,339 92,942 81,702 51,438

44.18
71.40
69.66 50.21 37.44 22.01 18.44 18.13 13.64 12.11
8.75 6.09 4.82 4.69 4.22 2.98 2.77 2.68 2.47 1.58

2013 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 ($)

20,432,026 4,117,500 2,170,708 653,707 6,833,333

666.69 100.57
69.20 19.69 199.55

8,056,338 1,070,758 2,207,456 2,031,670 6,833,333

250.95 30.53 67.84 59.75
199.55

38,075,020 9,636,862
20,314,354 6,511,285 6,500,000

1,191.44 274.74 624.32 191.84 195.27

1,837,207 357,722 627,246 224,777 28,904

57.23 10.20 19.28
6.54 0.86

B 2013
Number reporting
2 2 4 7 3
10 7 8 13 3
9 7 8 12 2
10 7 8 12 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 ($)
495,013 485,254 32,630,944
B -4

Per capita amount ($)
15.11 14.81 995.73

Number reporting
17 17 17

2013 Municipal Fiscal Planning Guide

B

2013

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

revenue bond

38,745,566

7

other long-term 23,002,513

6

G.O.

20,680,000

1

revenue bond

14,275,305

4

lease pool

12,020,681

2

revenue bond

10,140,000

1

lease pool

9,681,413

4

other long-term

9,598,104

1

short-term

6,500,000

2

G.O.

5,790,000

3

G.O.

4,421,339

6

revenue bond

4,215,000

1

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

11,957,642

12

12,995,386

4

3,879,781

4

199,546

3

1,904,326

10

2,350,427

12

11,134,602

12

11,387,484

4

3,399,315

4

268,281

3

2,043,505

10

2,576,105

12

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
5,329,689 11,343,005 16,672,693

As % of current operations
26.1% 55.5% 81.5%

B -5

2013 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 Other local intergovernmental revenues 9 Franchise payments taxes 10 Insurance premiums taxes 11 Fines, forfeits and court fees 12 Other service charges 13 Airport 14 Business licenses and occupational taxes 15 All additional revenues 16 Hotel/motel tax 17 Alcoholic beverage taxes 18 State intergovernmental revenues 19 Federal intergovernmental revenues 20 Ambulance charges 21 Motor vehicle taxes 22 Parks and recreation charges 23 Other excise and special use taxes 24 Fire service subscription fees 25 Building permits 26 Alcoholic beverage taxes 27 Rents and royalties 28 Tax collection fees 29 Public utilities taxes 30 Receipts from sale of materials 31 Interest earnings on investments 32 Other licenses, permits and fees 33 Garbage and trash collection charges 34 FIFA, penalties, interest and cost 35 Parking facilities and meters 36 Intangible taxes (regular and recording) 37 Cemetery fees 38 Receipts from sale of real property 39 Mobile home taxes 40 Special assessments 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 2013

Per capita amount ($)
2,268.28 535.57 511.10 206.87 154.43 105.41 105.25 101.31 72.84 59.74 47.02 43.42 34.97 32.98 26.91 24.92 21.29 19.95 19.49 16.35 14.36 13.32 11.67 10.93 10.64 10.55
9.20 7.05 6.58 5.52 5.40 3.62 3.33 3.08 2.89 2.68 2.55 2.26 1.76 0.65 0.38 0.05 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 23.6% 22.5% 9.1% 6.8% 4.6% 4.6% 4.5% 3.2% 2.6% 2.1% 1.9% 1.5% 1.5% 1.2% 1.1% 0.9% 0.9% 0.9% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 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 Fire department 6 Other enterprise funds 7 Solid waste system 8 Construction (non-utility) 9 General administration 10 Highways and streets 11 Other general expenditures 12 Debt service costs 13 Purchase of equipment and land 14 Airport 15 Garbage and trash collection 16 Parks and recreation 17 Financial administration 18 Public welfare and social services 19 Community development 20 Building inspection and regulation 21 General insurance 22 Jail 23 Municipal court 24 General government buildings 25 Libraries 26 Drainage 27 Legal fees 28 Clerk of courts 29 Parking facilities and meters 30 Ambulance service 31 Public health 32 Garbage and trash disposal 33 Correctional institute 34 County/municipal hospital 35 Education (general government) 36 Juvenile and magistrate court 37 Natural resources 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
B -7

B 2013

Per capita amount ($)
3,736.78 1,501.19 475.92 469.25 199.22 158.13 115.35 108.71
85.52 73.33 63.41 52.68 51.42 46.27 44.34 39.46 39.06 28.12 26.37 20.77 18.76 17.44 16.22 15.56 15.00 11.29 10.26 9.83 6.50 6.43 6.21 3.94 0.80 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% 40.2% 12.7% 12.6% 5.3% 4.2% 3.1% 2.9% 2.3% 2.0% 1.7% 1.4% 1.4% 1.2% 1.2% 1.1% 1.0% 0.8% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide

C

2013

Municipal Group Number Reporting = Population Range = 2012 Estimated Population =

C 44 10,000 - 24,999 710,039

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

C -1

Average amount ($)

Per capita amount ($)

14,384,145

891.36

4,056,476 3,663,998
392,479

251.37 227.05
24.32

2,925,577 1,758,022
0 1,167,555

181.29 108.94
0.00 72.35

2,562,561 368,798 735,209 260,594
1,182,286 15,674

158.80 22.85 45.56 16.15 73.26 0.97

759,833
1,318,513 253,906 0 800,622 269,755

47.09
81.71 15.38
0.00 49.61 16.72

2,761,184 1,325,328 1,435,857

171.11 82.13 88.98

2013 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 2013

Average amount ($)

Per capita amount ($)

11,683,052
2,072,399 572,964 766 0
1,135,079 200,646 103,092 59,852
5,409,213 0
3,601,218 0
50,431 1,757,564

723.98
128.42 35.51 0.05 0.00 70.34 12.43 6.39 3.71
335.20 0.00
223.16 0.00 3.13
108.91

266,845 0 0 0 0
7,499 259,346

16.54 0.00 0.00 0.00 0.00 0.46
16.07

77,736

4.82

0

0.00

0

0.00

15,119

0.94

26,860

1.66

35,757

2.22

0

0.00

201,590 5,309 2,739
191,073 2,470

12.49 0.33 0.17
11.84 0.15

2013 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 2013

Average amount ($)
1,409,287 1,384,405
24,882

Per capita amount ($)
87.33 85.79
1.54

815,265 752,014
63,251

50.52 46.60
3.92

357,440

22.15

666,547 305,053 361,494

41.30 18.90 22.40

406,728

25.20

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

Purpose

Average amount ($)

Per capita amount ($)

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

994,720
1,491,121
1,162,685 1,044,373 1,273,153 1,033,700 1,017,018
796,583 648,953 537,105 327,965 395,226 373,868 312,019 335,712 307,188 178,288 170,853 141,914 146,417

61.64
92.40
77.03 73.34 72.65 68.23 64.32 47.72 40.30 35.69 26.47 25.14 23.96 20.29 20.09 17.83 10.89 10.50
9.05 8.45

2013 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 ($)

6,101,429 0
1,056,051 574,770
2,314,694

424.36 0.00
69.40 32.94 133.92

1,021,882 1,119,392 1,239,793
369,563 1,489,739

61.52 62.70 76.14 22.58 91.89

14,332,416 17,370,863
5,104,863 1,825,813 4,541,982

883.67 1,009.57
307.54 110.34 262.79

629,605 768,428 181,381
75,058 91,783

37.83 44.66 11.25
4.61 5.31

C 2013
Number reporting
7 0 8 17 4
27 10 31 37 3
27 12 28 35 4
25 12 29 35 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 ($)
769,886 1,385,978 13,853,053
C -4

Per capita amount ($)
47.71 85.89 858.45

Number reporting
44 44 44

2013 Municipal Fiscal Planning Guide

C

2013

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

Purpose

Type of issue

Number Amount ($) reporting

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

G.O.

34,905,000

1

G.O.

16,031,397

4

G.O.

14,941,667

3

revenue bond

13,401,765

22

G.O.

10,285,000

1

revenue bond

9,249,625

9

G.O.

6,784,420

5

G.O.

5,885,890

3

revenue bond

5,370,000

1

other long-term

4,865,570

23

other long-term

4,815,886

2

short-term

4,541,982

4

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

5,435,683

35

6,629,000

11

2,053,143

13

104,557

6

1,628,811

35

1,150,561

22

5,843,802

35

5,886,707

11

3,137,122

13

142,953

6

1,559,023

34

1,150,645

22

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
2,904,151 6,937,097 9,841,248

As % of current operations
24.9% 59.4% 84.2%

C -5

2013 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Gas supply system 2 Water and sewer system 3 Real and personal property taxes 4 Local option sales tax 5 Other enterprise funds 6 Solid waste system 7 Special purpose sales tax 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Other service charges 11 Other local intergovernmental revenues 12 Fines, forfeits and court fees 13 Airport 14 Insurance premiums taxes 15 Landfill fees 16 Special assessments 17 Business licenses and occupational taxes 18 All additional revenues 19 Alcoholic beverage taxes 20 Federal intergovernmental revenues 21 Parks and recreation charges 22 Hotel/motel tax 23 State intergovernmental revenues 24 Ambulance charges 25 Motor vehicle taxes 26 Parking facilities and meters 27 Building permits 28 Alcoholic beverage taxes 29 Public utilities taxes 30 Interest earnings on investments 31 Receipts from sale of materials 32 FIFA, penalties, interest and cost 33 Other excise and special use taxes 34 Rents and royalties 35 Tax collection fees 36 Fee collections of county officers 37 Other licenses, permits and fees 38 Intangible taxes (regular and recording) 39 Cemetery fees 40 Receipts from sale of real property 41 Fire service subscription fees 42 Railroad equipment tax 43 Mobile home taxes 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
C -6

C 2013

Per capita amount ($)
2,429.06 468.31 429.80 235.25 152.42 134.56 121.27 121.13 92.11 73.08 61.38 59.68 54.72 48.61 45.57 40.61 39.44 30.68 23.88 23.23 18.95 17.87 17.03 16.74 15.05 14.35 10.80
7.84 7.07 6.80 4.95 4.89 4.56 4.33 4.27 3.77 3.39 2.94 2.53 2.33 1.32 0.92 0.35 0.30 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 19.3% 17.7% 9.7% 6.3% 5.5% 5.0% 5.0% 3.8% 3.0% 2.5% 2.5% 2.3% 2.0% 1.9% 1.7% 1.6% 1.3% 1.0% 1.0% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.4% 0.3% 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% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Education (general government) 5 Police department 6 Fire department 7 Other enterprise funds 8 Construction (non-utility) 9 Solid waste system 10 Highways and streets 11 Ambulance service 12 General administration 13 Garbage and trash collection 14 Airport 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 Clerk of courts 22 General insurance 23 Building inspection and regulation 24 General government buildings 25 Municipal court 26 Libraries 27 Parking facilities and meters 28 Jail 29 Public welfare and social services 30 Drainage 31 Legal fees 32 Public health 33 Garbage and trash disposal 34 Natural resources 35 Tax commissioner 36 Correctional institute 37 County/municipal hospital 38 Juvenile and magistrate court 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
C -7

C 2013

Per capita amount ($)
4,553.04 1,435.07 715.56 462.07 365.78 227.24 146.30 134.57 128.93 118.44
87.79 83.36 70.34 68.79 66.46 63.98 50.70 46.78 44.57 39.46 26.97 24.05 22.49 21.48 20.11 17.81 12.00 11.77 9.51 8.18 6.84 5.80 3.92 2.95 1.96 1.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 31.5% 15.7% 10.1% 8.0% 5.0% 3.2% 3.0% 2.8% 2.6% 1.9% 1.8% 1.5% 1.5% 1.5% 1.4% 1.1% 1.0% 1.0% 0.9% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide

D

2013

Municipal Group Number Reporting = Population Range = 2012 Estimated Population =

D 44 5,000 - 9,999 310,182

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

D -1

Average amount ($)

Per capita amount ($)

5,704,176

809.15

1,105,005 985,173 119,833

156.75 139.75
17.00

1,416,409 977,154 0 439,255

200.92 138.61
0.00 62.31

1,091,987 156,231 330,664 106,395 493,740 4,957

154.90 22.16 46.91 15.09 70.04 0.70

280,407
736,090 388,873
0 215,942 136,182

39.78
104.42 55.16 0.00 29.94 19.32

1,074,278 362,191 712,087

152.39 51.38
101.01

2013 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 2013

Average amount ($)

Per capita amount ($)

4,734,457
964,538 283,301
116 0
508,950 94,893 44,976 32,301
2,150,357 1,829
1,548,277 0
14,589 585,662

671.59
136.82 40.19 0.02 0.00 72.20 13.46 6.38 4.58
305.03 0.26
219.63 0.00 2.07
83.08

100,324 1,654 0 0 0 0
98,670

14.23 0.23 0.00 0.00 0.00 0.00
14.00

38,358

5.44

0

0.00

0

0.00

17,785

2.52

20,573

2.92

0

0.00

0

0.00

118,141 48
2,189 114,863
1,042

16.76 0.01 0.31
16.29 0.15

2013 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 2013

Average amount ($)
582,243 558,165
24,078

Per capita amount ($)
82.59 79.18
3.42

397,878 339,731
58,147

56.44 48.19
8.25

37,522

5.32

237,351 85,600
151,751

33.67 12.14 21.53

107,746

15.28

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

Purpose

Average amount ($)

Per capita amount ($)

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

D- 3

419,125
350,174
377,484 328,150 324,079 233,152 230,336 218,469 159,341 130,273 126,320 132,027 117,853 117,667
99,195 91,588 121,011 79,440 53,009 49,326

59.45
49.67
54.56 47.50 46.64 34.38 32.52 29.65 26.14 22.96 16.68 16.27 16.13 15.42 14.03 13.03 12.60 10.76
8.70 6.40

2013 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 ($)

13,140,000 1,089,692 1,870,043 880,542 902,835

1,835.28 193.83 248.33 122.77 135.09

936,062 333,719 1,099,632 166,606 746,087

131.45 39.72
159.08 23.13
104.62

9,944,395 4,121,364 4,661,672 1,221,174
553,185

1,378.56 514.82 678.36 168.19 100.41

431,371 217,805 155,322
41,035 12,243

60.43 25.92 22.38
5.68 1.63

D 2013
Number reporting
3 1 12 14 4
21 6 29 31 6
20 7 29 30 2
20 6 29 31 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 ($)
723,070 266,175 6,979,911
D -4

Per capita amount ($)
102.57 37.76
990.12

Number reporting
44 44 44

2013 Municipal Fiscal Planning Guide

D

2013

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

revenue bond

18,275,343

1

revenue bond

10,199,937

15

revenue bond

5,433,023

5

other long-term

5,222,226

25

G.O.

3,747,069

3

G.O.

3,683,132

1

G.O.

3,031,887

3

G.O.

2,613,288

1

lease pool

1,822,001

8

lease pool

1,272,476

8

other long-term

920,729

3

G.O.

908,318

2

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

2,628,149

37

2,382,261

11

1,146,426

12

32,126

5

434,442

29

292,999

18

2,742,371

37

2,420,421

11

1,102,687

12

50,784

5

424,317

27

303,593

18

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,106,078 2,688,276 3,794,354

As % of current operations
23.4% 56.8% 80.1%

D -5

2013 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 Insurance premiums taxes 15 Landfill fees 16 Airport 17 Parks and recreation charges 18 Federal intergovernmental revenues 19 Business licenses and occupational taxes 20 Alcoholic beverage taxes 21 Hotel/motel tax 22 Public utilities taxes 23 Other service charges 24 Fire service subscription fees 25 All additional revenues 26 Rents and royalties 27 Motor vehicle taxes 28 Alcoholic beverage taxes 29 Building permits 30 Other excise and special use taxes 31 Receipts from sale of real property 32 Cemetery fees 33 FIFA, penalties, interest and cost 34 Interest earnings on investments 35 Other licenses, permits and fees 36 Intangible taxes (regular and recording) 37 Special assessments 38 Mobile home taxes 39 Railroad equipment tax 40 Electric supply system 41 Fee collections of county officers 42 Hospital charges 43 MARTA sales tax 44 Parking facilities and meters 45 Receipts from sale of materials 46 State DHR health grants 47 Tax collection fees
D -6

D 2013

Per capita amount ($)
2,451.87 614.55 445.53 167.09 161.77 101.31 98.66 91.00 72.85 72.33 72.32 66.39 61.28 51.13 46.91 38.13 37.91 30.93 30.73 27.84 23.13 19.76 16.28 16.26 13.92 13.19 13.01 12.48
6.57 6.03 5.74 3.13 3.07 2.72 2.40 1.70 1.69 1.35 0.60 0.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 25.1% 18.2% 6.8% 6.6% 4.1% 4.0% 3.7% 3.0% 3.0% 2.9% 2.7% 2.5% 2.1% 1.9% 1.6% 1.5% 1.3% 1.3% 1.1% 0.9% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 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%

2013 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 Fire department 6 Other enterprise funds 7 Solid waste system 8 Highways and streets 9 Construction (non-utility) 10 Education (general government) 11 General administration 12 Garbage and trash collection 13 Purchase of equipment and land 14 Airport 15 Parks and recreation 16 Financial administration 17 Debt service costs 18 Drainage 19 Community development 20 General government buildings 21 Other general expenditures 22 General insurance 23 Building inspection and regulation 24 Municipal court 25 Libraries 26 Sheriff's department 27 Legal fees 28 Jail 29 Natural resources 30 Public welfare and social services 31 Superior court 32 Public health 33 Garbage and trash disposal 34 Tax commissioner 35 Parking facilities and meters 36 Ambulance service 37 Clerk of courts 38 Correctional institute 39 County/municipal hospital 40 Juvenile and magistrate court 41 Payments to other hospitals 42 Probate court 43 State Court 44 State DHR health grants 45 Tax assessor/appraiser
D -7

D 2013

Per capita amount ($)
3,904.56 1,372.65 591.10 464.90 223.86 119.78 104.98
94.36 79.18 76.93 75.91 72.20 63.22 63.05 59.93 58.31 51.49 50.85 44.24 31.19 31.07 28.58 21.14 17.45 16.63 16.32 13.73 12.33 10.86 10.03 9.77 9.66 6.14 1.94 0.56 0.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 35.2% 15.1% 11.9% 5.7% 3.1% 2.7% 2.4% 2.0% 2.0% 1.9% 1.8% 1.6% 1.6% 1.5% 1.5% 1.3% 1.3% 1.1% 0.8% 0.8% 0.7% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide

E

2013

Municipal Group Number Reporting = Population Range = 2012 Estimated Population =

E 73 2,500 - 4,999 266,807

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

E -1

Average amount ($)

Per capita amount ($)

3,116,458

852.68

630,409 558,788
71,621

172.48 152.89
19.60

764,986 480,670
6,997 277,318

209.30 131.51
1.91 75.88

587,112 94,631
177,530 61,773
244,691 8,487

160.64 25.89 48.57 16.90 66.95 2.32

103,049
425,829 133,424
0 228,061
64,345

28.19
116.51 36.51 0.00 62.40 17.61

605,074 221,192 383,881

165.55 60.52
105.03

2013 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 2013

Average amount ($)

Per capita amount ($)

2,726,225
527,589 134,370
0 0 327,284 23,285 26,058 16,591
1,228,403 16,799
880,399 15,268 4,842
311,095

745.91
144.35 36.76 0.00 0.00 89.55 6.37 7.13 4.54
336.10 4.60
240.88 4.18 1.32
85.12

49,863 0
1,201 0
636 0
48,026

13.64 0.00 0.33 0.00 0.17 0.00
13.14

28,319

7.75

0

0.00

0

0.00

6,215

1.70

18,660

5.11

3,444

0.94

0

0.00

89,420 0 0
78,382 11,038

24.47 0.00 0.00
21.45 3.02

2013 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 2013

Average amount ($)
428,775 426,192
2,583

Per capita amount ($)
117.32 116.61
0.71

135,457 117,567
17,890

37.06 32.17
4.89

626

0.17

168,896 25,630
143,265

46.21 7.01
39.20

68,878

18.85

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

Purpose

Average amount ($)

Per capita amount ($)

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

317,392
142,739
669,121 371,296 417,904 276,160 219,588 215,776 209,702 168,599 177,749 145,823 134,342
96,174 91,151 88,306 78,819 81,423 77,016 59,234

86.84
39.05
151.21 117.16 103.67
71.90 58.74 57.23 49.87 47.57 46.06 36.49 35.87 28.62 25.01 23.45 21.37 21.07 20.02 19.17

2013 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

5,648,978 1,332,635 1,291,676
633,211 664,714

1,613.07 422.17 342.89 163.54 188.05

673,507 329,709 658,074 146,310 758,447

181.94 93.77
181.04 39.82
218.38

3,804,033 2,339,552 2,366,456
928,010 528,420

1,023.14 667.36 647.25 254.28 148.50

162,937 111,563
93,295 27,163 15,441

43.95 30.70 25.65
7.44 4.53

E 2013
Number reporting
6 3 21 18 7
35 12 49 38 5
36 12 47 35 5
34 10 46 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 ($)
169,961 49,357
3,614,355
E -4

Per capita amount ($)
46.50 13.50 988.91

Number reporting
73 73 73

2013 Municipal Fiscal Planning Guide

E

2013

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

revenue bond

3,792,881

34

revenue bond

3,137,500

2

other long-term

3,039,677

2

G.O.

2,970,000

1

G.O.

2,900,000

1

G.O.

2,719,405

5

other long-term

2,148,706

40

lease pool

1,973,550

2

other long-term

1,972,292

2

revenue bond

1,675,000

1

G.O.

1,604,055

5

lease pool

1,089,443

9

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

1,378,579

64

1,285,158

11

638,373

26

128

1

165,348

34

72,747

9

1,701,130

66

1,180,502

11

546,687

27

703

1

175,444

35

88,756

9

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
512,489 1,522,057 2,034,545

As % of current operations
18.8% 55.8% 74.6%

E -5

2013 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 Other enterprise funds 6 Local option sales tax 7 MARTA sales tax 8 Special purpose sales tax 9 Other local intergovernmental revenues 10 Solid waste system 11 Garbage and trash collection charges 12 Franchise payments taxes 13 Fee collections of county officers 14 Fines, forfeits and court fees 15 Insurance premiums taxes 16 State intergovernmental revenues 17 Federal intergovernmental revenues 18 Ambulance charges 19 Hotel/motel tax 20 Parks and recreation charges 21 All additional revenues 22 Alcoholic beverage taxes 23 Fire service subscription fees 24 Landfill fees 25 Business licenses and occupational taxes 26 Other service charges 27 Other excise and special use taxes 28 Motor vehicle taxes 29 Receipts from sale of materials 30 Special assessments 31 Public utilities taxes 32 Alcoholic beverage taxes 33 Rents and royalties 34 Tax collection fees 35 Interest earnings on investments 36 Building permits 37 Intangible taxes (regular and recording) 38 Receipts from sale of real property 39 FIFA, penalties, interest and cost 40 Cemetery fees 41 Other licenses, permits and fees 42 Airport 43 Mobile home taxes 44 Railroad equipment tax 45 Electric supply system 46 Hospital charges 47 State DHR health grants
E -6

E 2013

Per capita amount ($)
3,253.02 682.37 470.90 427.06 168.25 165.66 146.55 131.08 121.70 94.32 93.93 71.64 68.54 66.43 64.05 48.57 43.20 39.72 37.84 28.99 28.75 28.35 27.81 25.59 25.04 17.18 15.30 13.96 12.91 12.05 11.82
8.80 8.34 7.90 6.13 5.77 5.10 4.61 3.70 3.51 2.92 2.90 2.79 0.66 0.34 0.00 0.00 0.00

Percent of total revenues
100.0% 21.0% 14.5% 13.1% 5.2% 5.1% 4.5% 4.0% 3.7% 2.9% 2.9% 2.2% 2.1% 2.0% 2.0% 1.5% 1.3% 1.2% 1.2% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 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 Correctional institute 5 Sheriff's department 6 Police department 7 Other enterprise funds 8 Highways and streets 9 Fire department 10 Purchase of equipment and land 11 Solid waste system 12 General administration 13 Construction (non-utility) 14 Community development 15 Financial administration 16 Garbage and trash collection 17 Debt service costs 18 Other general expenditures 19 Parks and recreation 20 Ambulance service 21 General government buildings 22 State Court 23 Public welfare and social services 24 General insurance 25 Garbage and trash disposal 26 Municipal court 27 Airport 28 Building inspection and regulation 29 Probate court 30 Libraries 31 Drainage 32 Legal fees 33 Public health 34 Jail 35 Education (general government) 36 Clerk of courts 37 County/municipal hospital 38 Juvenile and magistrate court 39 Natural resources 40 Parking facilities and meters 41 Payments to other hospitals 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
E -7

E 2013

Per capita amount ($)
5,059.30 2,031.85 507.99 391.26 288.08 253.63 245.14 202.11 119.49 101.82
97.18 96.81 91.20 83.64 63.54 61.17 59.52 45.29 42.66 42.18 36.58 20.40 19.64 19.35 19.19 18.31 17.98 15.33 14.64 10.40 10.21 8.57 8.31 6.71 6.07 3.05 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% 40.2% 10.0% 7.7% 5.7% 5.0% 4.8% 4.0% 2.4% 2.0% 1.9% 1.9% 1.8% 1.7% 1.3% 1.2% 1.2% 0.9% 0.8% 0.8% 0.7% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide

F

2013

Municipal Group Number Reporting = Population Range = 2012 Estimated Population =

F 76 1,000 - 2,499 120,153

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 ($)

1,221,644

772.72

234,435 202,940
31,494

148.29 128.37
19.92

330,620 213,369
0 117,251

209.13 134.96
0.00 74.16

225,595 34,578 77,311 14,671 98,132 903

142.69 21.87 48.90 9.28 62.07 0.57

30,473
180,959 53,937 0 28,061 98,961

19.27
114.46 34.12 0.00 17.75 62.60

219,562 82,404
137,158

138.88 52.12 86.76

2013 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 2013

Average amount ($)

Per capita amount ($)

997,156
281,718 59,386 0 0
186,140 13,535 15,598 7,060
365,107 0
323,270 1,455 1,143
39,239

630.73
178.19 37.56 0.00 0.00
117.74 8.56 9.87 4.47
230.94 0.00
204.48 0.92 0.72
24.82

13,055

8.26

0

0.00

0

0.00

0

0.00

0

0.00

122

0.08

12,933

8.18

12,338

7.80

0

0.00

0

0.00

399

0.25

11,754

7.43

184

0.12

0

0.00

52,682 0 0
50,996 1,687

33.32 0.00 0.00
32.26 1.07

2013 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 2013

Average amount ($)
173,835 173,835
0

Per capita amount ($)
109.96 109.96
0.00

51,572 38,132 13,440

32.62 24.12
8.50

15,694

9.93

20,670 3,150
17,519

13.07 1.99
11.08

10,485

6.63

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

75,233
55,064
122,826 114,480 128,761 120,393
78,240 53,393 104,893 42,823 50,620 39,669 38,444 23,677 15,186
9,936 8,991 9,061
902 840

47.59
34.83
77.80 75.65 72.33 70.83 69.06 53.13 43.41 27.53 26.52 25.39 23.47 14.19 14.01
6.75 5.57 3.74 0.78 0.60

2013 Municipal Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

3,602,708 12,082
246,443 63,671
293,370

1,708.58 7.23
158.48 37.67
184.41

97,246 128,300 259,577
36,941 377,828

63.20 72.77 164.86 23.01 236.61

1,924,106 495,427
1,133,196 196,493 325,819

1,216.15 280.99 728.78 122.16 206.95

76,533 21,755 42,241
6,978 8,561

49.95 12.34 27.15
4.48 5.15

F 2013
Number reporting
5 2 17 13 8
39 8 42 32 12
38 8 44 28 5
37 8 43 28 11

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 ($)
65,318 3,065
964,248
F -4

Per capita amount ($)
41.32 1.94
609.91

Number reporting
76 76 76

2013 Municipal Fiscal Planning Guide

F

2013

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

Purpose

Type of issue

Number Amount ($) reporting

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

other long-term

3,538,560

1

revenue bond

1,924,006

1

revenue bond

1,873,474

38

other long-term

1,153,503

39

G.O.

898,049

3

G.O.

796,027

1

lease pool

710,762

2

G.O.

421,336

1

short-term

325,819

5

lease pool

240,522

9

lease pool

191,126

1

lease pool

131,390

4

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

599,608

68

43,197

1

146,226

9

16

1

29,110

15

14,198

5

821,359

68

38,942

1

43,251

9

240

1

28,923

15

13,791

6

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
163,171 504,264 667,435

As % of current operations
16.4% 50.6% 66.9%

F -5

2013 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 Federal intergovernmental revenues 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 Garbage and trash collection charges 10 Fines, forfeits and court fees 11 Franchise payments taxes 12 State intergovernmental revenues 13 Insurance premiums taxes 14 Other local intergovernmental revenues 15 Hotel/motel tax 16 Alcoholic beverage taxes 17 Public utilities taxes 18 Other service charges 19 Receipts from sale of materials 20 All additional revenues 21 Parks and recreation charges 22 Motor vehicle taxes 23 Fire service subscription fees 24 Business licenses and occupational taxes 25 Alcoholic beverage taxes 26 Special assessments 27 Rents and royalties 28 FIFA, penalties, interest and cost 29 Other excise and special use taxes 30 Receipts from sale of real property 31 Building permits 32 Other licenses, permits and fees 33 Cemetery fees 34 Interest earnings on investments 35 Intangible taxes (regular and recording) 36 Mobile home taxes 37 Landfill fees 38 Tax collection fees 39 Airport 40 Railroad equipment tax 41 Ambulance charges 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
F -6

F 2013

Per capita amount ($)
2,640.64 825.03 422.95 158.10 150.31 148.44 142.26 112.12 90.77 69.63 67.34 63.77 53.44 48.90 44.47 30.70 26.58 21.84 20.01 17.69 17.30 13.45 12.56 11.48 11.42 10.09
9.13 9.01 5.59 4.14 3.86 3.61 3.23 2.95 2.84 1.56 1.50 1.05 0.56 0.51 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 31.2% 16.0% 6.0% 5.7% 5.6% 5.4% 4.2% 3.4% 2.6% 2.6% 2.4% 2.0% 1.9% 1.7% 1.2% 1.0% 0.8% 0.8% 0.7% 0.7% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 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%

2013 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 Education (general government) 6 General administration 7 Highways and streets 8 Other enterprise funds 9 Construction (non-utility) 10 Solid waste system 11 Financial administration 12 Purchase of equipment and land 13 Garbage and trash collection 14 Correctional institute 15 General government buildings 16 Debt service costs 17 Public welfare and social services 18 Community development 19 Fire department 20 Parks and recreation 21 Other general expenditures 22 Libraries 23 General insurance 24 Municipal court 25 Garbage and trash disposal 26 Legal fees 27 Building inspection and regulation 28 Airport 29 Ambulance service 30 Clerk of courts 31 Jail 32 Public health 33 County/municipal hospital 34 Drainage 35 Juvenile and magistrate court 36 Natural resources 37 Parking facilities and meters 38 Payments to other hospitals 39 Probate court 40 Sheriff's department 41 State Court 42 State DHR health grants 43 Superior court 44 Tax assessor/appraiser 45 Tax commissioner
F -7

F 2013

Per capita amount ($)
4,074.52 1,635.13 579.92 244.03 219.60 178.02 119.56 116.79 115.09 114.79
90.47 73.30 64.03 62.02 56.72 44.64 42.54 42.11 41.07 35.57 33.26 32.90 24.01 22.07 21.22 15.48 11.30 8.12 7.52 7.18 7.04 6.54 2.49 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% 40.1% 14.2% 6.0% 5.4% 4.4% 2.9% 2.9% 2.8% 2.8% 2.2% 1.8% 1.6% 1.5% 1.4% 1.1% 1.0% 1.0% 1.0% 0.9% 0.8% 0.8% 0.6% 0.5% 0.5% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide

G

2013

Municipal Group Number Reporting = Population Range = 2012 Estimated Population =

G 69 500 - 999 47,510

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 ($)

722,743

1,049.66

72,917 62,494 10,423

105.90 90.76 15.14

211,946 119,180
0 92,766

307.81 173.09
0.00 134.73

127,249 19,941 34,051 17,163 55,941 154

184.81 28.96 49.45 24.93 81.24 0.22

20,136
173,376 56,144 0 13,044
104,188

29.24
251.80 81.54 0.00 18.94
151.32

117,119 31,713 85,407

170.10 46.06
124.04

2013 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 2013

Average amount ($)

Per capita amount ($)

441,899
174,865 20,132 22 0
135,565 3,931
10,886 4,393
145,578 0
135,418 0
885 9,276

641.78
253.96 29.24 0.03 0.00
196.89 5.71
15.81 6.29
211.43 0.00
196.67 0.00 1.28
13.47

8,864 30 0 0 0 47
8,787

12.87 0.04 0.00 0.00 0.00 0.07
12.76

248

0.36

0

0.00

0

0.00

181

0.26

67

0.10

0

0.00

0

0.00

21,468 95 0
18,423 2,950

31.18 0.14 0.00
26.76 4.28

2013 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 2013

Average amount ($)
68,155 68,155
0

Per capita amount ($)
98.98 98.98
0.00

9,632 7,145 2,488

13.99 10.38
3.61

33

0.05

8,786 268
8,518

12.76 0.39
12.37

7,380

10.72

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

Purpose

Average amount ($)

Per capita amount ($)

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

41,515
50,519
1,471,005 174,344 94,284 101,923 64,754 44,668 43,479 36,874 32,863 22,974 23,245 18,124 14,005 5,735 5,545

60.29
73.37
2,034.59 268.75 164.26 103.06 75.43 67.45 58.34 52.60 49.38 32.77 29.60 19.69 19.37 10.19 8.62

G- 3

2013 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 ($)

711,517 599,829 187,225 140,783
38,440

877.33 928.53 277.78 236.61
57.82

63,412 7,361
78,427 56,898 30,151

91.15 11.46 113.18 81.06 42.67

945,056 430,851 491,680 158,634
74,166

1,330.46 666.54 710.87 235.32 100.69

40,028 16,455 17,257
3,141 2,363

57.30 25.46 24.89
4.69 3.73

G 2013
Number reporting
1 1 8 5 5
27 4 36 12 6
28 5 38 9 5
29 5 34 10 7

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 ($)
22,170 17,417 545,058
G -4

Per capita amount ($)
32.20 25.30 791.60

Number reporting
69 69 69

2013 Municipal Fiscal Planning Guide

G

2013

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

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

937,866

27

653,758

3

569,595

2

528,612

33

405,278

1

275,415

3

271,453

3

127,400

1

98,740

1

94,239

1

82,035

1

74,166

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 ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

252,866

63

12,520

1

9,205

2

4,930

1

7,579

11

2,980

4

420,030

63

10,515

1

7,309

2

5,752

1

6,409

11

2,734

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
57,572 216,529 274,101

As % of current operations
13.0% 49.0% 62.0%

G -5

2013 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Airport 2 Federal intergovernmental revenues 3 Water and sewer system 4 Gas supply system 5 Hotel/motel tax 6 Special purpose sales tax 7 Local option sales tax 8 State intergovernmental revenues 9 Fines, forfeits and court fees 10 Real and personal property taxes 11 Franchise payments taxes 12 Other enterprise funds 13 Other local intergovernmental revenues 14 Solid waste system 15 Garbage and trash collection charges 16 Insurance premiums taxes 17 Alcoholic beverage taxes 18 Public utilities taxes 19 Parking facilities and meters 20 Alcoholic beverage taxes 21 Landfill fees 22 Fire service subscription fees 23 Other excise and special use taxes 24 Rents and royalties 25 Business licenses and occupational taxes 26 All additional revenues 27 Parks and recreation charges 28 Motor vehicle taxes 29 Receipts from sale of real property 30 Fee collections of county officers 31 Other service charges 32 Cemetery fees 33 Receipts from sale of materials 34 Interest earnings on investments 35 FIFA, penalties, interest and cost 36 Other licenses, permits and fees 37 Building permits 38 Mobile home taxes 39 Tax collection fees 40 Intangible taxes (regular and recording) 41 Railroad equipment tax 42 Ambulance charges 43 Electric supply system 44 Hospital charges 45 MARTA sales tax 46 Special assessments 47 State DHR health grants
G -6

G 2013

Per capita amount ($)
3,734.55 604.17 560.33 403.98 391.36 260.33 196.14 193.57 142.77 131.17 112.83 85.45 79.68 77.16 66.86 65.86 49.45 39.67 28.55 26.14 25.13 24.92 20.43 19.63 16.82 16.42 16.34 12.30 10.73 10.61
9.05 7.40 6.15 4.44 4.18 3.83 3.20 2.68 1.53 1.44 0.99 0.87 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 16.2% 15.0% 10.8% 10.5% 7.0% 5.3% 5.2% 3.8% 3.5% 3.0% 2.3% 2.1% 2.1% 1.8% 1.8% 1.3% 1.1% 0.8% 0.7% 0.7% 0.7% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 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 Construction (non-utility) 6 Police department 7 General administration 8 Highways and streets 9 Other enterprise funds 10 Community development 11 Purchase of equipment and land 12 Financial administration 13 Other general expenditures 14 Solid waste system 15 Garbage and trash collection 16 Debt service costs 17 Municipal court 18 General insurance 19 Garbage and trash disposal 20 General government buildings 21 Fire department 22 Libraries 23 Parks and recreation 24 Legal fees 25 Parking facilities and meters 26 Jail 27 Building inspection and regulation 28 Education (general government) 29 Tax commissioner 30 Public welfare and social services 31 Superior court 32 Clerk of courts 33 Public health 34 Ambulance service 35 Correctional institute 36 County/municipal hospital 37 Drainage 38 Juvenile and magistrate court 39 Natural resources 40 Payments to other hospitals 41 Probate court 42 Sheriff's department 43 State Court 44 State DHR health grants 45 Tax assessor/appraiser
G -7

G 2013

Per capita amount ($)
4,255.84 926.58 704.94 671.04 310.72 282.94 265.48 205.85 107.40 91.56 90.63 90.56 68.24 65.53 56.54 51.91 39.52 32.52 30.35 27.39 25.47 21.55 19.63 16.58 14.02 12.63
7.89 4.55 3.21 2.30 2.16 2.12 2.12 1.90 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% 21.8% 16.6% 15.8% 7.3% 6.6% 6.2% 4.8% 2.5% 2.2% 2.1% 2.1% 1.6% 1.5% 1.3% 1.2% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide

H

2013

Municipal Group Number Reporting = Population Range = 2012 Estimated Population =

H 113 Less than 500 29,325

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 ($)

167,059

643.74

23,896 21,337
2,559

92.08 82.22
9.86

58,424 34,273
0 24,151

225.13 132.07
0.00 93.06

34,291 5,517
12,039 1,785
14,949 0

132.13 21.26 46.39 6.88 57.60 0.00

3,573
17,859 11,419
0 5,811
629

13.77
68.82 44.00
0.00 22.39
2.43

29,017 5,850
23,166

111.81 22.54 89.27

2013 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 2013

Average amount ($)

Per capita amount ($)

126,932
56,303 2,708 4 0
43,926 2,033 5,391 2,240
31,072 0
25,186 0 0
5,886

489.11
216.96 10.44 0.02 0.00
169.26 7.84
20.77 8.63
119.73 0.00
97.05 0.00 0.00
22.68

1,996

7.69

0

0.00

0

0.00

0

0.00

0

0.00

13

0.05

1,983

7.64

181

0.70

0

0.00

0

0.00

160

0.62

20

0.08

0

0.00

0

0.00

5,698 67
113 5,236
282

21.96 0.26 0.44
20.18 1.09

2013 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 2013

Average amount ($)
26,494 26,420
73

Per capita amount ($)
102.09 101.81
0.28

3,707 2,582 1,125

14.28 9.95 4.34

8

0.03

2,124

8.18

266

1.02

1,858

7.16

676

2.61

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

Purpose

Average amount ($)

Per capita amount ($)

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

H- 3

11,975
11,236
100,754 118,063 149,968
25,149 48,110 47,002 31,361 30,927 23,648 11,941 13,177 12,048
4,939 11,717
8,460 4,866 5,273 1,000

45.73
43.29
806.03 431.67 397.79 256.62 194.15 156.15 125.78 101.62
85.68 55.11 44.80 42.83 36.72 33.19 23.33 21.11 18.73
8.00

2013 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 ($)

395,000 0
39,665 19,031 14,800

2,257.14 0.00
126.05 69.04 84.57

12,374 24,000 54,686 13,682
5,014

43.50 57.55 196.51 42.85 18.19

230,582 278,500 268,478
69,524 12,826

810.64 667.87 953.47 203.55
46.53

10,414 14,754
9,841 2,124
652

38.20 35.38 32.35
6.73 2.37

H 2013
Number reporting
1 0 3 3 1
18 1 32 10 3
18 1 31 9 3
17 1 21 7 3

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
6,348 5,048 305,160
H -4

Per capita amount ($)
24.46 19.45 1,175.89

Number reporting
113 113 113

2013 Municipal Fiscal Planning Guide

H

2013

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

Purpose

Type of issue

Number Amount ($) reporting

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

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

395,000

1

300,501

26

278,500

1

208,637

18

114,066

4

68,127

1

49,467

2

33,909

1

20,818

2

20,632

1

19,910

3

13,063

1

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

52,810

90

16,059

3

0

0

0

0

3,744

12

2,107

3

61,997

88

13,497

3

0

0

0

0

3,253

12

2,716

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
7,875 43,552 51,427

As % of current operations
6.2% 34.3% 40.5%

H -5

2013 Municipal Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Other enterprise funds 2 Water and sewer system 3 Fines, forfeits and court fees 4 Local option sales tax 5 Special purpose sales tax 6 Real and personal property taxes 7 Hotel/motel tax 8 State intergovernmental revenues 9 Solid waste system 10 Other local intergovernmental revenues 11 Special assessments 12 Federal intergovernmental revenues 13 Franchise payments taxes 14 Garbage and trash collection charges 15 Insurance premiums taxes 16 Alcoholic beverage taxes 17 All additional revenues 18 Public utilities taxes 19 Parks and recreation charges 20 Rents and royalties 21 Fire service subscription fees 22 Receipts from sale of real property 23 Business licenses and occupational taxes 24 Motor vehicle taxes 25 Other licenses, permits and fees 26 Interest earnings on investments 27 FIFA, penalties, interest and cost 28 Alcoholic beverage taxes 29 Other service charges 30 Building permits 31 Cemetery fees 32 Mobile home taxes 33 Railroad equipment tax 34 Intangible taxes (regular and recording) 35 Receipts from sale of materials 36 Fee collections of county officers 37 Airport 38 Ambulance charges 39 Electric supply system 40 Gas supply system 41 Hospital charges 42 Landfill fees 43 MARTA sales tax 44 Other excise and special use taxes 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees
H -6

H 2013

Per capita amount ($)
2,194.33 299.51 247.54 175.05 162.83 151.24 147.61 144.30 129.13 110.75 97.94 86.45 67.93 60.16 56.19 49.73 35.49 24.38 22.96 18.83 18.09 16.10 12.30 10.96 10.35
6.44 5.67 5.09 4.98 3.85 3.80 3.49 1.85 1.57 1.44 0.19 0.16 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 revenues
100.0% 13.6% 11.3% 8.0% 7.4% 6.9% 6.7% 6.6% 5.9% 5.0% 4.5% 3.9% 3.1% 2.7% 2.6% 2.3% 1.6% 1.1% 1.0% 0.9% 0.8% 0.7% 0.6% 0.5% 0.5% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2013 Municipal Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Electric supply system 2 Other enterprise funds 3 Water and sewer system 4 Police department 5 Construction (non-utility) 6 General administration 7 Highways and streets 8 Natural resources 9 Solid waste system 10 Purchase of equipment and land 11 Community development 12 Garbage and trash collection 13 Parking facilities and meters 14 Municipal court 15 Fire department 16 General insurance 17 Libraries 18 General government buildings 19 Other general expenditures 20 Financial administration 21 Parks and recreation 22 Drainage 23 Legal fees 24 Garbage and trash disposal 25 Building inspection and regulation 26 Debt service costs 27 Public health 28 Public welfare and social services 29 Clerk of courts 30 Education (general government) 31 Tax commissioner 32 Airport 33 Ambulance service 34 Correctional institute 35 County/municipal hospital 36 Gas supply system 37 Jail 38 Juvenile and magistrate court 39 Payments to other hospitals 40 Probate court 41 Sheriff's department 42 State Court 43 State DHR health grants 44 Superior court 45 Tax assessor/appraiser
H -7

H 2013

Per capita amount ($)
3,624.16 1,376.50 386.08 300.41 253.14 219.09 174.81 124.15 102.10
96.22 88.70 56.28 52.06 46.71 43.29 36.17 33.36 30.24 26.42 24.21 23.89 22.13 20.23 19.06 18.29 14.25 14.16 10.38 5.21 3.09 2.08 1.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 38.0% 10.7% 8.3% 7.0% 6.0% 4.8% 3.4% 2.8% 2.7% 2.4% 1.6% 1.4% 1.3% 1.2% 1.0% 0.9% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 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%

2013 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

2013 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

2013 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

2013 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

2012 Population
2,894 21,215
4,677 5,270
658 543 3,377 652 77,431 102 709 167 3,518 61,981 158 1,162 377 16,393 247 587 1,237 1,760 209 1,428 349 3,897 443,775 443 7,057 6,782 208 240 2,771 899 12,603 3,287 1,472 6,537 274 378 4,426 120 1,706 561 621 299 227 3,488

Group
E C E D G G 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
2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 NR 2012 NR 2012 NR 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012

Municipality
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 Brookhaven City 67 Brooklet City 68 Brooks Town 69 Broxton City 70 Brunswick City 71 Buchanan City 72 Buckhead Town 73 Buena Vista City 74 Buford City 75 Butler City 76 Byromville Town 77 Byron City 78 Cadwell Town 79 Cairo City 80 Calhoun City 81 Camak Town 82 Camilla City 83 Canon City 84 Canton City 85 Carl Town 86 Carlton City 87 Carnesville City 88 Carrollton City 89 Cartersville City 90 Cave Spring City 91 Cecil City 92 Cedartown City 93 Centerville Town 94 Centralhatchee Town 95 Chamblee City 96 Chatsworth City

2012 Population
563 4,835 2,745 1,269
101 721 1,047 1,318 364 2,042 465 840 7,875 381 6,209 212 218 49,000 1,423 528 1,185 15,640 1,148 171 2,191 12,735 1,918 534 4,718 525 9,821 15,812 133 5,059 794 23,791 200 255 573 24,958 19,810 1,193 278 9,775 7,531 401 15,790 4,288

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

RLGF reporting
period
2012 2012 NR 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 NR 2012 2012 NR 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012

NR - No report submitted

* - Consolidated county/city government
C- 1

2013 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

Municipality

2012 Population

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

2,537 334
1,571 3,121 1,726 7,733 2,666 2,200
898 3,679
276 348 4,853 668 586 14,649 582 1,950 1,118 6,495 373 15,408 525 11,297 4,172 13,347 811 521 175 5,532 3,669 4,638 5,860 141 12,044 33,413 243 564 222 1,869 956 2,001 4,399 2,255 186 546 19,853 129

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

RLGF reporting
period
2012 2012 NR 2012 2012 2012 2012 NR NR 2012 2012 2012 2012 NR 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 NR NR 2012 2012 2012 NR 2012 2012 2012

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

2012 Population
1,959 253 571 341 783
2,780 148
8,482 11,834 31,269 16,215
571 27,926 47,224
119 2,409
541 35,584
5,341 6,480
25 1,486 4,499 1,810
285 1,630 1,486 1,297
422 904 4,150 13,720 726 320 16,206 9,048 762 640 6,012 5,418 18,874 3,922 1,084 9,446 9,721 979 1,011 450

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

RLGF reporting
period
2012 NR 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 NR 2012 NR 2012 2012 NR 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012

NR - No report submitted

* - Consolidated county/city government
C- 2

2013 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

2012 Population
34,786 8,913 202 86 100 674 242 155 5,202 723 277 2,035 294 3,100 3,252 2,757 3,370 859
23,389 12,210
271 1,696
969 2,846 1,014 7,098 6,698
168 2,779
479 4,489 5,611 4,268
518 3,081 4,021
873 318 331 34,751 3,599 532 3,093 9,667 888 1,136 2,424 1,390

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

RLGF reporting
period
2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 NR NR 2012 2012 2012 2012 2012 NR 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 NR

Municipality

2012 Population

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

197 485 335 316 591 978 4,974 137 151 3,662 9,601 979 365 139 10,268 82,306 4,580 169 30,990 324 16,285 642 236 7,076 30,478 2,667 750 3,391 2,129 29,481 596 2,939 852 396 224 12,266 205 1,509 1,966 5,657 10,646
89 1,584 2,399 6,486 1,884 2,828 1,279

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

RLGF reporting
period
2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 NR 2012 NR 2012 2012 NR 2012

NR - No report submitted

* - Consolidated county/city government
C- 3

Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

Population
1,097 837 528
4,389 91,234
3,984 94
4,109 417
58,359 1,396 375 220 1,798 1,046
22,599 649
5,622 181
1,035 469
4,172 268
2,133 681
19,401 3,037 602
35,015 204 377
13,349 3,349 2,609 213 408 1,826 300 6,859 532
14,506 1,282 2,214 1,700 1,080
576 1,091 4,986

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

RLGF reporting
period
NR NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012

Municipality

Population

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

1,320 707 267
34,174 634
3,356 1,692 15,632
976 672 230 147 482 4,090 678 3,538 252 507 438 1,274 231 1,251 207 2,169 4,706 153 734 614 218 34,662 38,550 2,093 3,869 2,289 421 14,730 745 1,326 410 508 313 750 317 20,598 6,096 646 1,442 851

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

RLGF reporting
period
2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012

NR - No report submitted

* - Consolidated county/city government
C- 4

2013 Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

2012 Population
14,253 266
3,664 133
1,058 193 176 178
2,628 1,151
293 773
64 1,048
386 829 1,415 10,452
95 9,198 3,645 15,493
36 1,010 1,145 4,144
141 36,159
220 4,051 93,692 2,553
783 369 5,829 99,419 166 989 267 142,022 356 772 3,587 243 138 347 1,029 446

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

RLGF reporting
period
2012 2012 2012 NR 2012 NR 2012 2012 2012 2012 2012 NR 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012

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

2012 Population
281 269 578 52,650 19,026 4,284 3,100 2,003 1,332 2,806 17,606 422 29,779 2,437 529 26,281 5,940 19,681 161 4,464 426 133 203 16,253 7,599 715 2,553 6,283 906
64 3,118
169 179
87 211 4,237 1,522 9,070 18,488 6,718 2,601 16,672 406 527 8,404 470 2,279 1,803

Group
H 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

RLGF reporting
period
2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 NR 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 NR NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012

NR - No report submitted

* - Consolidated county/city government
C- 5

Municipal Fiscal Planning Guide

Appendix C: Index to Municipal Governments

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

Population
865 268 1,739 741 3,067 6,976 3,693 20,501 1,634 592 57,597 1,762 125 10,609 111 3,841 14,226 505 2,009 663 1,339 4,224 410 70,712 1,856 424 4,007 2,888 737 14,322 5,816 3,523 479 668 283 589 1,371 353 14,271 1,133 1,339 921 381 25,135 320 159 2,117 2,153

Group
G 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 B H H F F

RLGF reporting
period
NR 2012 NR 2012 2012 2012 2012 2012 2012 NR 2012 NR 2012 2012 2012 2012 2012 NR 2012 2012 2012 NR 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 NR 2012 2012 2012 2012 2012 NR 2012 NR 2012 2012 2012

Municipality
529 Yatesville Town 530 Young Harris City 531 Zebulon City

Population
349 1,005 1,155

Group
H F F

RLGF reporting
period
NR 2012 NR

NR - No report submitted

* - Consolidated county/city government
C- 6