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. 3 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