{"response":{"docs":[{"id":"dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2012-belec-p-btext","title":"Georgia local government finance highlights, local government data for fiscal years ended in 2012","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Community Affairs."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Community Affairs"],"dc_date":["2014-01"],"dcterms_description":["Local government data for fiscal years ended in 2012."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia. Department of Community Affairs"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Local finance--Georgia--Statistics","Municipal finance--Georgia--Statistics"],"dcterms_title":["Georgia local government finance highlights, local government data for fiscal years ended in 2012","Local government finance highlights"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2012-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2012-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["reports"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"GEORGIA LOCAL GOVERNMENT FINANCE \nHIGHLIGHTS \nLOCAL GOVERNMENT DATA FOR FISCAL YEARS ENDED IN 2012 \nGeorgia Department of Community Affairs December 2013 \n(Updated January, 2014) \n \n 2013 Local Government Finance Highlights Report \nTable of Contents \nAll Highlights based on 2012 Fiscal Year data reported by Local Governments (See Appendix E for the list of Local Governments duly reporting finances for FY 2012 in accordance with O.C.G.A. 36-81-8, and the yes/no indication if a local government's \nfigures are included in the calculations of this Highlights Report) \nCounty Government Revenues by Population Group Municipal Government Revenues by Population Group Consolidated Government Revenues by Population Group Appendix A: Data Categories ..................................................................................................... A-1 Appendix B: County Government Revenues, Expenses, and Debts Overview ............................ B-1 Appendix C: Municipal Government Revenues, Expenses, and Debts Overview ........................C-1 Appendix D: Consolidated Government Revenues, Expenses, and Debts Overview ................. D-1 Appendix E: Governments Included in this 2013 Finance Highlights Report \n \n 2012 County - Total Revenues By Population Group \n \nTAX REVENUES - ALL FUNDS \n \nINTERGOVERNMENT REVENUES- ALL FUNDS, SERVICE CHARGES, ENTERPRISE FUNDS \n \nPopulation Group: A \n \nTotal Govs Reporting \n \n22 \n \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \n$1,886,885,844 $404,922,435 $394,276,329 $612,321,023 $28,045,080 $157,043,820 $29,094,842 $29,022,839 $4,842,450 $123,472,259 \n \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$137,649,625 $138,794,519 \n$32,137,625 $184,459,153 $670,438,289 $977,948,419 \n$590,071 $0 \n$30,939,288 $137,981,525 $118,672,712 \n \nPopulation Group: B \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$286,997,632 $64,978,633 $84,900,420 \n$143,945,479 $5,162,601 \n$29,044,412 $4,925,860 $5,196,993 $0 $6,773,615 \n \n16 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$38,741,934 $17,634,955 \n$8,213,064 $47,855,791 $66,440,545 $58,686,466 \n$0 $0 $3,396,015 $20,836,880 $10,313,935 \n \nPopulation Group: C \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$243,699,487 $53,668,197 $83,321,146 \n$130,348,200 $3,926,064 \n$30,025,117 $1,558,449 $2,643,706 $2,182,203 $6,426,218 \n \n32 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$26,482,956 $8,836,362 \n$10,665,292 $55,299,559 $56,782,273 $26,699,328 \n$0 $503,632 $2,049,412 $16,390,314 $8,015,207 \n \nWednesday, April 23, 2014 \n \nPage 1 of 2 \n \n Population Group: D \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$172,014,183 $57,753,640 $55,335,209 $88,765,612 $2,481,717 $19,092,933 $3,304,842 $1,667,533 $565,652 $3,794,728 \n \nPopulation Group: E \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$62,278,613 $11,835,963 $19,176,182 $21,811,576 \n$936,953 $6,350,987 \n$516,713 $156,706 \n$97,365 $1,154,985 \n \nPopulation Group: F \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$58,302,982 $10,539,762 \n$8,825,354 $15,663,181 \n$331,570 $4,642,978 \n$117,378 $85,864 $16,851 \n$612,740 \n \n33 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n18 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n26 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$17,594,658 $11,210,346 \n$3,022,506 $37,910,662 $40,889,783 \n$4,956,667 $0 $0 $0 \n$8,536,346 $4,025,439 \n$6,980,371 $3,543,529 $1,116,341 $18,655,307 $16,241,428 $1,103,309 \n$0 $0 $242,257 $2,152,028 $845,467 \n$11,161,018 $1,180,637 $1,466,102 \n$10,569,077 $13,437,800 \n$4,215,861 $0 $0 \n$10,000 $3,779,040 $1,275,200 \n \nWednesday, April 23, 2014 \n \nPage 2 of 2 \n \n 2012 Municipal - Total Revenues By Population Group \n \nTAX REVENUES - ALL FUNDS \n \nINTERGOVERNMENT REVENUES- ALL FUNDS, SERVICE CHARGES, ENTERPRISE FUNDS \n \nPopulation Group: A \n \nTotal Govs Reporting \n \n11 \n \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \n$481,640,543 $46,840,431 \n$230,392,065 $173,099,511 \n$29,090,935 $56,012,745 $77,726,895 $122,656,322 \n$4,779,779 $106,500,604 \n \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$22,902,632 $85,213,336 $54,311,498 $89,081,353 $136,460,627 $643,044,933 $115,878,197 $21,500,166 $613,031,788 $112,901,840 $63,410,120 \n \nPopulation Group: B \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$103,509,390 $10,992,873 $56,610,625 $33,169,533 $10,614,283 $26,197,559 $11,265,732 $33,280,300 $2,528,897 $26,225,103 \n \n17 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$10,855,901 $8,629,194 \n$34,250,507 $21,737,635 $43,611,547 $203,279,909 $220,921,565 $65,956,276 \n$3,392,283 $32,373,549 $39,957,264 \n \nPopulation Group: C \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$161,215,907 $17,269,059 $77,352,955 $51,372,439 $16,227,112 $32,349,186 $11,466,122 $52,020,587 $689,672 $33,432,634 \n \n44 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$10,917,978 $11,869,237 $35,227,362 $58,314,422 $63,177,692 $239,170,066 $291,675,984 $90,338,295 \n$4,600,523 $71,667,700 $50,624,672 \n \nWednesday, April 23, 2014 \n \nPage 1 of 3 \n \n Population Group: D \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \nPopulation Group: E \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \nPopulation Group: F \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \nPopulation Group: G \n \nTotal Govs Reporting \n$43,347,590 $5,272,651 \n$42,994,759 $19,327,221 \n$6,874,176 $14,549,196 \n$4,681,388 $21,724,560 \n$218,122 $12,337,930 \nTotal Govs Reporting \n$40,791,538 $5,228,338 \n$35,088,915 $20,244,237 \n$6,908,095 $12,959,655 \n$4,509,458 $17,862,418 \n$619,517 $7,522,557 \nTotal Govs Reporting \n$15,423,472 $2,393,562 \n$16,216,046 $8,911,100 $2,627,906 $5,875,624 $1,114,987 $7,458,033 $68,661 $2,315,928 \nTotal Govs Reporting \n \n44 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n73 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n76 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n69 \n \n$17,110,416 $5,992,022 $9,285,517 \n$15,936,389 $31,331,824 $115,638,564 $104,819,504 $50,442,734 \n$1,413,525 $19,115,462 $12,891,968 \n$9,739,917 $4,697,175 $16,648,430 $16,147,031 $28,023,349 $100,636,300 $93,816,550 $46,601,225 \n$9,330 $12,070,412 \n$5,310,552 \n$4,099,199 $7,521,061 $2,132,661 $6,262,735 $10,423,976 $45,570,183 $3,282,963 $11,113,201 \n$1,229 $2,212,342 $1,079,066 \n \nWednesday, April 23, 2014 \n \nPage 2 of 3 \n \n Population Group: G \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \nPopulation Group: H \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$4,312,085 $719,158 \n$8,223,432 $6,400,858 $1,375,905 $2,349,516 $1,184,227 $3,859,910 \n$10,620 $1,389,401 \nTotal Govs Reporting \n$2,411,046 $289,169 \n$3,872,831 $2,729,107 \n$623,425 $1,360,420 \n$201,733 $1,689,258 \n$0 $403,710 \n \n69 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n113 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$3,873,955 $7,188,978 \n$900,011 $2,188,174 $5,893,058 $17,447,757 \n$863,893 $635,176 $340,148 $522,941 $205,647 \n$1,290,354 $71,127 \n$656,591 $661,076 $2,617,814 $5,967,536 $1,814,643 \n$0 $0 $423,062 $238,107 \n \nWednesday, April 23, 2014 \n \nPage 3 of 3 \n \n 2012 Consolidated - Total Revenues By Population Group \n \nTAX REVENUES - ALL FUNDS \n \nINTERGOVERNMENT REVENUES- ALL FUNDS, SERVICE CHARGES, ENTERPRISE FUNDS \n \nPopulation Group: A \n \nTotal Govs Reporting \n \n3 \n \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \n$164,757,758 $43,686,718 \n$129,182,163 $58,130,860 $9,689,822 $24,078,557 $11,466,075 $32,916,158 $1,183,609 $27,046,262 \n \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$30,794,721 $41,791,548 \n$4,864,622 $44,008,856 $59,009,061 $120,894,424 \n$0 $0 $23,904,656 $43,592,995 $16,868,105 \n \nPopulation Group: F \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$3,280,954 $518,390 $601,656 $571,872 $102,978 $264,644 $0 $280,954 $0 $56,552 \n \n3 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$632,668 $615,832 \n$67,203 $593,455 $1,102,212 $604,226 \n$0 $0 $0 $467,486 $28,515 \n \nWednesday, April 23, 2014 \n \nPage 1 of 1 \n \n 2013 Local Government Finance Highlights \nAppendix B: COUNTY Local Government Finance Overview \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 8,627,458,433 7,183,293,616 1,444,164,817 \nAmount ($) 7,183,293,616 3,313,877,370 2,710,178,740 \n603,698,630 \n1,658,689,709 645,834,639 \n1,012,855,070 \n373,080,481 40,883,985 \n246,200,249 39,518,084 38,773,641 7,704,522 \n142,234,545 \n476,431,841 238,610,563 181,200,349 \n56,620,930 \n1,218,979,668 354,749,550 864,230,118 \n1,444,164,817 1,073,610,050 \n590,071 503,632 36,636,971 189,676,133 143,147,960 \n \nPer capita amount ($) \n927.37 772.13 155.23 \nPer capita amount ($) \n772.13 356.21 291.32 \n64.89 \n178.29 69.42 \n108.87 \n40.10 4.39 \n26.46 4.25 4.17 0.83 \n15.29 \n51.21 25.65 19.48 \n6.09 \n131.03 38.13 92.90 \n155.23 115.40 \n0.06 0.05 3.94 20.39 15.39 \n \nPercent of total 100.0% 83.3% 16.7% \nPercent of total 83.3% 38.4% 31.4% \n7.0% \n19.2% 7.5% \n11.7% \n4.3% 0.5% 2.9% 0.5% 0.4% 0.1% \n1.6% \n5.5% 2.8% 2.1% 0.7% \n14.1% 4.1% \n10.0% \n16.7% 12.4% \n0.0% 0.0% 0.4% 2.2% 1.7% \n \nB - 1 \n \n 2013 Local Government Finance Highlights \nAppendix B: COUNTY Local Government Finance Overview \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 8,352,285,700 6,652,799,233 1,425,249,079 \n274,237,388 \nAmount ($) \n6,652,799,233 1,176,044,376 \n613,054,087 2,066,809,122 \n138,081,149 519,648,430 303,051,845 \n56,108,692 438,041,744 \n352,456 411,515,334 930,091,997 \n1,425,249,079 1,055,658,859 \n0 355,406 15,335,900 199,250,733 154,648,180 \n274,237,388 \n \nPer capita amount ($) \n897.79 715.11 153.20 \n29.48 \nPer capita amount ($) \n715.11 126.41 \n65.90 222.16 \n14.84 55.86 32.58 \n6.03 47.09 \n0.04 44.23 99.98 \n153.20 113.47 \n0.00 0.04 1.65 21.42 16.62 \n29.48 \n \nPercent of total \n100.0% 79.7% 17.1% 3.3% \nPercent of total \n79.7% 14.1% \n7.3% 24.7% \n1.7% 6.2% 3.6% 0.7% 5.2% 0.0% 4.9% 11.1% \n17.1% 12.6% \n0.0% 0.0% 0.2% 2.4% 1.9% \n3.3% \n \nB - 2 \n \n 2013 Local Government Finance Highlights \nAppendix B: COUNTY Local Government Finance Overview \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 6,694,514,744 3,786,636,845 1,680,831,096 \n554,452,391 529,885,550 142,708,862 \n740,821,577 91,599,000 \n183,661,604 74,413,615 72,561,896 \n318,585,461 \n1,038,169,648 217,545,710 321,415,905 60,866,992 100,640,238 337,700,803 \n6,395,865,942 3,660,690,135 1,543,076,795 \n568,051,090 502,207,943 121,839,979 \n274,237,388 159,194,137 \n71,120,989 18,854,606 22,696,634 \n2,371,022 \nAmount ($) 6,344,796,814 \n235,500,389 1,006,134,910 5,103,161,515 \n \nPer capita amount ($) \n719.59 407.03 180.67 \n59.60 56.96 15.34 \n79.63 9.85 \n19.74 8.00 7.80 \n34.24 \n111.59 23.38 34.55 6.54 10.82 36.30 \n687.49 393.49 165.87 \n61.06 53.98 13.10 \n29.48 17.11 \n7.64 2.03 2.44 0.25 \nPer capita amount ($) \n682.00 25.31 \n108.15 548.54 \n \nB - 3 \n \nPercent of total 100.0% \n56.6% 25.1% \n8.3% 7.9% 2.1% \n100.0% 12.4% 24.8% 10.0% 9.8% 43.0% \n100.0% 21.0% 31.0% 5.9% 9.7% 32.5% \n100.0% 57.2% 24.1% 8.9% 7.9% 1.9% \n100.0% 58.0% 25.9% 6.9% 8.3% 0.9% \nPercent of total 100.0% \n3.7% 15.9% 80.4% \n \n 2013 Local Government Finance Highlights \nAppendix C: MUNICIPAL Local Government Finance Overview \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 7,074,753,686 3,527,228,958 3,547,524,728 \nAmount ($) 3,527,228,958 \n966,088,410 874,642,809 \n91,445,601 \n813,944,619 493,660,097 320,284,523 \n625,018,260 76,583,711 \n156,553,937 113,436,905 269,528,439 \n8,915,268 \n193,317,943 \n387,207,827 85,254,982 \n136,943,234 165,009,612 \n541,651,899 211,788,509 329,863,390 \n3,547,524,728 1,370,755,248 \n833,073,299 286,587,074 624,290,581 256,827,564 175,990,963 \n \nPer capita amount ($) \n2,089.63 1,041.82 1,047.81 \nPer capita amount ($) \n1,041.82 285.35 258.34 27.01 \n240.41 145.81 \n94.60 \n184.61 22.62 46.24 33.51 79.61 2.63 \n57.10 \n114.37 25.18 40.45 48.74 \n159.98 62.55 97.43 \n1,047.81 404.87 246.06 84.65 184.39 75.86 51.98 \n \nPercent of total 100.0% 49.9% 50.1% \nPercent of total 49.9% 13.7% 12.4% \n1.3% \n11.5% 7.0% 4.5% \n8.8% 1.1% 2.2% 1.6% 3.8% 0.1% \n2.7% \n5.5% 1.2% 1.9% 2.3% \n7.7% 3.0% 4.7% \n50.1% 19.4% 11.8% \n4.1% 8.8% 3.6% 2.5% \n \nC - 1 \n \n 2013 Local Government Finance Highlights \nAppendix C: MUNICIPAL Local Government Finance Overview \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 7,466,858,921 3,137,543,624 3,838,181,868 \n491,133,430 \nAmount ($) \n3,137,543,624 627,028,954 51,046,216 \n1,226,864,085 140,208,755 40,266,485 185,319,691 36,159,263 276,642,049 36,403,460 100,082,956 417,521,709 \n3,838,181,868 1,544,186,353 \n674,996,818 308,397,985 885,956,103 238,697,654 185,946,956 \n491,133,430 \n \nPer capita amount ($) \n2,214.17 930.39 \n1,138.15 145.64 \nPer capita amount ($) \n930.39 185.94 \n15.14 363.81 \n41.58 11.94 54.95 10.72 82.03 10.79 29.68 123.81 \n1,138.15 457.90 200.16 91.45 262.72 70.78 55.14 \n145.64 \n \nPercent of total \n100.0% 42.0% 51.4% 6.6% \nPercent of total \n42.0% 8.4% 0.7% \n16.4% 1.9% 0.5% 2.5% 0.5% 3.7% 0.5% 1.3% 5.6% \n51.4% 20.7% \n9.0% 4.1% 11.9% 3.2% 2.5% \n6.6% \n \nC - 2 \n \n 2013 Local Government Finance Highlights \nAppendix C: MUNICIPAL Local Government Finance Overview \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 10,301,188,293 \n7,466,068,797 746,718,771 \n1,531,672,284 520,858,608 35,869,833 \n1,460,981,678 1,197,046,014 \n79,712,678 95,593,482 48,052,436 40,577,069 \n1,162,433,353 801,362,565 67,853,081 167,075,692 88,174,165 37,967,850 \n10,592,577,102 7,861,752,246 738,160,057 1,473,111,494 482,598,504 36,954,800 \n491,133,430 387,807,281 \n29,970,081 53,754,047 18,925,990 \n676,031 \nAmount ($) 6,649,606,341 \n806,909,789 928,631,250 4,914,065,303 \n \nPer capita amount ($) 3,054.65 2,213.94 \n221.43 454.19 154.45 \n10.64 \n433.23 354.96 \n23.64 28.35 14.25 12.03 \n344.70 237.63 \n20.12 49.54 26.15 11.26 \n3,141.05 2,331.27 \n218.89 436.83 143.11 \n10.96 \n145.64 115.00 \n8.89 15.94 \n5.61 0.20 \nPer capita amount ($) 1,971.83 \n239.28 275.37 1,457.18 \n \nC - 3 \n \nPercent of total 100.0% \n72.5% 7.2% \n14.9% 5.1% 0.3% \n100.0% 81.9% 5.5% 6.5% 3.3% 2.8% \n100.0% 68.9% 5.8% 14.4% 7.6% 3.3% \n100.0% 74.2% 7.0% 13.9% 4.6% 0.3% \n100.0% 79.0% 6.1% 10.9% 3.9% 0.1% \nPercent of total 100.0% \n12.1% 14.0% 73.9% \n \n 2013 Local Government Finance Highlights \nAppendix D: CONSOLIDATED Local Government Finance Overview \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 897,656,567 691,296,160 206,360,407 \nAmount ($) 691,296,160 212,243,820 168,038,712 \n44,205,108 \n188,486,551 129,783,819 \n58,702,732 \n79,982,797 9,792,800 \n24,343,201 11,466,075 33,197,112 \n1,183,609 \n27,102,814 \n78,766,594 31,427,389 42,407,380 \n4,931,825 \n104,713,584 44,602,311 60,111,273 \n206,360,407 121,498,650 \n0 0 23,904,656 44,060,481 16,896,620 \n \nPer capita amount ($) \n1,692.25 1,303.22 \n389.03 \nPer capita amount ($) \n1,303.22 400.12 316.78 83.33 \n355.33 244.67 110.67 \n150.78 18.46 45.89 21.62 62.58 2.23 \n51.09 \n148.49 59.25 79.95 9.30 \n197.40 84.08 \n113.32 \n389.03 229.05 \n0.00 0.00 45.06 83.06 31.85 \n \nPercent of total 100.0% 77.0% 23.0% \nPercent of total 77.0% 23.6% 18.7% \n4.9% \n21.0% 14.5% \n6.5% \n8.9% 1.1% 2.7% 1.3% 3.7% 0.1% \n3.0% \n8.8% 3.5% 4.7% 0.5% \n11.7% 5.0% 6.7% \n23.0% 13.5% \n0.0% 0.0% 2.7% 4.9% 1.9% \n \nD - 1 \n \n 2013 Local Government Finance Highlights \nAppendix D: CONSOLIDATED Local Government Finance Overview \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 984,258,165 641,158,615 295,640,382 \n47,459,168 \nAmount ($) \n641,158,615 107,198,554 \n38,405,299 231,779,480 \n32,468,562 22,735,610 31,439,160 \n2,539,207 35,995,960 \n0 19,585,313 119,011,470 \n295,640,382 173,771,985 \n0 0 35,608,857 46,223,660 40,035,880 \n47,459,168 \n \nPer capita amount ($) \n1,855.51 1,208.70 \n557.34 89.47 \nPer capita amount ($) \n1,208.70 202.09 72.40 436.95 61.21 42.86 59.27 4.79 67.86 0.00 36.92 224.36 \n557.34 327.59 \n0.00 0.00 67.13 87.14 75.48 \n89.47 \n \nPercent of total \n100.0% 65.1% 30.0% 4.8% \nPercent of total \n65.1% 10.9% \n3.9% 23.5% \n3.3% 2.3% 3.2% 0.3% 3.7% 0.0% 2.0% 12.1% \n30.0% 17.7% \n0.0% 0.0% 3.6% 4.7% 4.1% \n4.8% \n \nD - 2 \n \n 2013 Local Government Finance Highlights \nAppendix D: CONSOLIDATED Local Government Finance Overview \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 982,968,792 871,020,857 \n42,500,000 50,722,254 18,725,681 \n0 \n57,410,037 44,215,000 11,690,000 \n712,459 136,114 656,464 \n26,242,720 17,389,873 \n5,000,000 2,718,307 \n478,076 656,464 \n1,014,136,109 897,845,984 49,190,000 48,716,406 18,383,719 0 \n47,459,168 44,391,266 \n1,532,318 1,436,421 \n95,783 3,380 \nAmount ($) 692,512,969 \n42,744,507 126,539,831 523,228,632 \n \nPer capita amount ($) 1,853.08 1,642.04 \n80.12 95.62 35.30 \n0.00 \n108.23 83.35 22.04 1.34 0.26 1.24 \n49.47 32.78 \n9.43 5.12 0.90 1.24 \n1,911.84 1,692.61 \n92.73 91.84 34.66 \n0.00 \n89.47 83.69 \n2.89 2.71 0.18 0.01 \nPer capita amount ($) 1,305.52 \n80.58 238.55 986.38 \n \nD - 3 \n \nPercent of total 100.0% \n88.6% 4.3% 5.2% 1.9% 0.0% \n100.0% 77.0% 20.4% 1.2% 0.2% 1.1% \n100.0% 66.3% 19.1% 10.4% 1.8% 2.5% \n100.0% 88.5% 4.9% 4.8% 1.8% 0.0% \n100.0% 93.5% 3.2% 3.0% 0.2% 0.0% \nPercent of total 100.0% \n6.2% 18.3% 75.6% \n \n 2013 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2012 Fiscal Year \nEnd Month \n \nGovernment \n \nCounties 1 Appling 2 Atkinson 3 Bacon 4 Baker 5 Baldwin 6 Banks 7 Barrow 8 Bartow 9 Ben Hill \n10 Berrien 11 Bibb 12 Bleckley 13 Brantley 14 Brooks 15 Bryan 16 Bulloch 17 Burke 18 Butts 19 Calhoun 20 Camden 21 Candler 22 Carroll 23 Catoosa 24 Charlton 25 Chatham 26 Chattahoochee * 27 Chattooga 28 Cherokee 29 Clarke * 30 Clay 31 Clayton 32 Clinch 33 Cobb 34 Coffee 35 Colquitt \n \nYes April 30 Yes June 30 Yes December 31 Yes April 30 Yes December 31 Yes June 30 Yes September 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes September 30 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes September 30 Yes December 31 Yes June 30 No June 30 Yes December 31 Yes December 31 No June 30 Yes September 30 Yes June 30 Yes July 31 Yes September 30 Yes December 31 Yes June 30 \n \n36 Columbia 37 Cook 38 Coweta 39 Crawford 40 Crisp 41 Dade 42 Dawson 43 Decatur 44 DeKalb 45 Dodge 46 Dooly 47 Dougherty 48 Douglas 49 Early 50 Echols * 51 Effingham 52 Elbert 53 Emanuel 54 Evans 55 Fannin 56 Fayette 57 Floyd 58 Forsyth 59 Franklin 60 Fulton 61 Gilmer 62 Glascock 63 Glynn 64 Gordon 65 Grady 66 Greene 67 Gwinnett 68 Habersham 69 Hall 70 Hancock 71 Haralson \n \n* Consolidated county/city government \n \nE- 1 \n \nFiled RLGF Report as Required \n \n2012 Fiscal Year \nEnd Month \n \nYes June 30 Yes September 30 Yes September 30 Yes September 30 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes September 30 Yes June 30 Yes December 31 Yes June 30 No December 31 Yes June 30 Yes June 30 Yes September 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes September 30 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes June 30 \n \n 2013 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2012 Fiscal Year \nEnd Month \n \nGovernment \n \n72 Harris 73 Hart 74 Heard 75 Henry 76 Houston 77 Irwin 78 Jackson 79 Jasper 80 Jeff Davis 81 Jefferson 82 Jenkins 83 Johnson 84 Jones 85 Lamar 86 Lanier 87 Laurens 88 Lee 89 Liberty 90 Lincoln 91 Long 92 Lowndes 93 Lumpkin 94 Macon 95 Madison 96 Marion 97 McDuffie 98 McIntosh 99 Meriwether 100 Miller 101 Mitchell 102 Monroe 103 Montgomery 104 Morgan 105 Murray 106 Muscogee * 107 Newton 108 Oconee \n \nYes June 30 Yes September 30 Yes June 30 Yes June 30 Yes June 30 Yes August 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes August 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 No December 31 Yes December 31 Yes September 30 Yes September 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 No June 30 Yes June 30 Yes June 30 \n \n109 Oglethorpe 110 Paulding 111 Peach 112 Pickens 113 Pierce 114 Pike 115 Polk 116 Pulaski 117 Putnam 118 Quitman * 119 Rabun 120 Randolph 121 Richmond * 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson \n \n* Consolidated county/city government \n \nE- 2 \n \nFiled RLGF Report as Required \n \n2012 Fiscal Year \nEnd Month \n \nYes December 31 Yes June 30 Yes September 30 No December 31 Yes December 31 No October 31 Yes June 30 Yes December 31 Yes September 30 No December 31 Yes June 30 Yes March 31 No December 31 Yes December 31 Yes June 30 Yes June 30 Yes May 31 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes September 30 Yes June 30 Yes June 30 No September 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes December 31 \n \n 2013 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2012 Fiscal Year \nEnd Month \n \nGovernment \n \n146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster * 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth \nMunicipalities 1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany \n10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade \n \nYes September 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes September 30 Yes June 30 Yes September 30 Yes June 30 \nNo December 31 No June 30 No December 31 No September 30 No December 31 No December 31 No December 31 No October 31 No December 31 No December 31 No December 31 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No December 31 No June 30 No December 31 No June 30 No December 31 \n \n23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville \n \nFiled RLGF Report as Required \nNo No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No \n \n2012 Fiscal Year \nEnd Month \nJune 30 June 30 December 31 June 30 June 30 April 30 September 30 June 30 December 31 June 30 December 31 April 30 September 30 June 30 June 30 September 30 June 30 June 30 September 30 June 30 December 31 January 31 December 31 December 31 December 31 June 30 December 31 December 31 June 30 December 31 December 31 December 31 March 31 December 31 December 31 June 30 December 31 \n \n* Consolidated county/city government \n \nE- 3 \n \n Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nGovernment \n \n60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brookhaven 67 Brooklet 68 Brooks 69 Broxton 70 Brunswick 71 Buchanan 72 Buckhead 73 Buena Vista 74 Buford 75 Butler 76 Byromville 77 Byron 78 Cadwell 79 Cairo 80 Calhoun 81 Camak 82 Camilla 83 Canon 84 Canton 85 Carl 86 Carlton 87 Carnesville 88 Carrollton 89 Cartersville 90 Cave Spring 91 Cecil 92 Cedartown 93 Centerville 94 Centralhatchee 95 Chamblee 96 Chatsworth \n \nNo December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No December 31 No June 30 No June 30 No December 31 No June 30 No June 30 No June 30 No May 31 No June 30 No September 30 No December 31 No December 31 No December 31 No June 30 No June 30 No December 31 No September 30 No December 31 No September 30 No December 31 No December 31 No June 30 No June 30 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 \n \n97 Chattahoochee H 98 Chauncey 99 Chester 100 Chickamauga 101 Clarkesville 102 Clarkston 103 Claxton 104 Clayton 105 Clermont 106 Cleveland 107 Climax 108 Cobbtown 109 Cochran 110 Cohutta 111 Colbert 112 College Park 113 Collins 114 Colquitt 115 Comer 116 Commerce 117 Concord 118 Conyers 119 Coolidge 120 Cordele 121 Cornelia 122 Covington 123 Crawford 124 Crawfordville 125 Culloden 126 Cumming 127 Cuthbert 128 Dacula 129 Dahlonega 130 Daisy 131 Dallas 132 Dalton 133 Damascus \n \nFiled RLGF Report as Required \nNo No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No \n \nFiscal Year End Month \nSeptember 30 June 30 December 31 December 31 December 31 December 31 June 30 June 30 June 30 June 30 December 31 December 31 June 30 December 31 September 30 June 30 December 31 June 30 December 31 June 30 July 31 June 30 December 31 June 30 December 31 June 30 December 31 December 31 December 31 December 31 September 30 December 31 September 30 June 30 June 30 December 31 December 31 \n \n* Consolidated county/city government \n \nE- 4 \n \n Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nGovernment \n \n134 Danielsville 135 Danville 136 Darien 137 Dasher 138 Davisboro 139 Dawson 140 Dawsonville 141 De Soto 142 Dearing 143 Decatur 144 Deepstep 145 Demorest 146 Denton 147 Dexter 148 Dillard 149 Doerun 150 Donalsonville 151 Dooling 152 Doraville 153 Douglas 154 Douglasville 155 Dublin 156 Dudley 157 Duluth 158 Dunwoody 159 DuPont 160 East Dublin 161 East Ellijay 162 East Point 163 Eastman 164 Eatonton 165 Edgehill 166 Edison 167 Elberton 168 Ellaville 169 Ellenton 170 Ellijay \n \nNo December 31 No June 30 No June 30 No June 30 No July 31 No August 31 No December 31 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No May 31 No June 30 No June 30 No June 30 No June 30 No June 30 No December 31 No June 30 No December 31 No December 31 No June 30 No June 30 No June 30 No December 31 No August 31 No June 30 No June 30 No June 30 No December 31 No December 31 No December 31 \n \n171 Emerson 172 Enigma 173 Ephesus 174 Eton 175 Euharlee 176 Fairburn 177 Fairmount 178 Fargo 179 Fayetteville 180 Fitzgerald 181 Flemington 182 Flovilla 183 Flowery Branch 184 Folkston 185 Forest Park 186 Forsyth 187 Fort Gaines 188 Fort Oglethorpe 189 Fort Valley 190 Franklin 191 Franklin Spring 192 Funston 193 Gainesville 194 Garden City 195 Garfield 196 Gay 197 Geneva 198 Gibson 199 Gillsville 200 Girard 201 Glennville 202 Glenwood 203 Good Hope 204 Gordon 205 Graham 206 Grantville 207 Gray \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nNo June 30 No December 31 No December 31 No December 31 No December 31 No September 30 No December 31 No August 31 No July 31 No December 31 No June 30 No December 31 No June 30 No December 31 No June 30 No December 31 No June 30 No December 31 No September 30 No December 31 No December 31 No December 31 No June 30 No December 31 No June 30 No February 28 No December 31 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No September 30 No September 30 No September 30 No December 31 \n \n* Consolidated county/city government \n \nE- 5 \n \n Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nGovernment \n \n208 Grayson 209 Greensboro 210 Greenville 211 Griffin 212 Grovetown 213 Gum Branch 214 Guyton 215 Hagan 216 Hahira 217 Hamilton 218 Hampton 219 Hapeville 220 Haralson 221 Harlem 222 Harrison 223 Hartwell 224 Hawkinsville 225 Hazlehurst 226 Helen 227 Helena 228 Hephzibah 229 Hiawassee 230 Higgston 231 Hiltonia 232 Hinesville 233 Hiram 234 Hoboken 235 Hogansville 236 Holly Springs 237 Homeland 238 Homer 239 Homerville 240 Hoschton 241 Hull 242 Ideal 243 Ila 244 Iron City \n \nNo August 31 No September 30 No June 30 No June 30 No December 31 No December 31 No June 30 No June 30 No December 31 No December 31 No September 30 No June 30 No June 30 No December 31 No December 31 No December 31 No June 30 No June 30 No June 30 No June 30 No June 30 No June 30 No December 31 No June 30 No October 31 No June 30 No December 31 No June 30 No December 31 No December 31 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 No December 31 \n \n245 Irwinton 246 Ivey 247 Jackson 248 Jacksonville 249 Jakin 250 Jasper 251 Jefferson 252 Jeffersonville 253 Jenkinsburg 254 Jersey 255 Jesup 256 Johns Creek 257 Jonesboro 258 Junction City 259 Kennesaw 260 Keysville 261 Kingsland 262 Kingston 263 Kite 264 LaFayette 265 LaGrange 266 Lake City 267 Lake Park 268 Lakeland 269 Lavonia 270 Lawrenceville 271 Leary 272 Leesburg 273 Lenox 274 Leslie 275 Lexington 276 Lilburn 277 Lilly 278 Lincolnton 279 Lithonia 280 Locust Grove 281 Loganville \n \n* Consolidated county/city government \n \nE- 6 \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nNo September 30 No September 30 No December 31 No June 30 No June 30 No December 31 No December 31 No December 31 No December 31 No December 31 No June 30 No September 30 No December 31 No December 31 No September 30 No December 31 No September 30 No December 31 No December 31 No September 30 No June 30 No December 31 No December 31 No December 31 No December 31 No August 31 No December 31 No June 30 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 \n \n Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nGovernment \n \n282 Lone Oak 283 Lookout Mountain 284 Louisville 285 Lovejoy 286 Ludowici 287 Lula 288 Lumber City 289 Lumpkin 290 Luthersville 291 Lyerly 292 Lyons 293 Madison 294 Manassas 295 Manchester 296 Mansfield 297 Marietta 298 Marshallville 299 Martin 300 Maxeys 301 Maysville 302 McCaysville 303 McDonough 304 McIntyre 305 McRae 306 Meansville 307 Meigs 308 Menlo 309 Metter 310 Midville 311 Midway 312 Milan 313 Milledgeville 314 Millen 315 Milner 316 Milton 317 Mitchell 318 Molena \n \nNo June 30 No June 30 No December 31 No June 30 No December 31 No June 30 No December 31 No July 31 No June 30 No December 31 No December 31 No June 30 No December 31 No June 30 No December 31 No June 30 No June 30 No December 31 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No December 31 No June 30 No September 30 No December 31 No December 31 No December 31 No June 30 No June 30 No December 31 No September 30 No December 31 No December 31 \n \n319 Monroe 320 Montezuma 321 Monticello 322 Montrose 323 Moreland 324 Morgan 325 Morganton 326 Morrow 327 Morven 328 Moultrie 329 Mount Airy 330 Mount Vernon 331 Mount Zion 332 Mountain City 333 Mountain Park 334 Nahunta 335 Nashville 336 Nelson 337 Newborn 338 Newington 339 Newnan 340 Newton 341 Nicholls 342 Nicholson 343 Norcross 344 Norman Park 345 North High Shoa 346 Norwood 347 Nunez 348 Oak Park 349 Oakwood 350 Ochlocknee 351 Ocilla 352 Oconee 353 Odum 354 Offerman 355 Oglethorpe \n \nFiled RLGF Report as Required \nNo No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No \n \nFiscal Year End Month \nDecember 31 September 30 June 30 December 31 December 31 June 30 June 30 June 30 June 30 September 30 December 31 December 31 September 30 December 31 June 30 June 30 July 31 June 30 December 31 December 31 December 31 December 31 June 30 June 30 December 31 December 31 June 30 June 30 June 30 December 31 December 31 December 31 June 30 December 31 June 30 June 30 December 31 \n \n* Consolidated county/city government \n \nE- 7 \n \n Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nGovernment \n \n356 Oliver 357 Omega 358 Orchard Hill 359 Oxford 360 Palmetto 361 Parrott 362 Patterson 363 Pavo 364 Payne City 365 Peachtree City 366 Pearson 367 Pelham 368 Pembroke 369 Pendergrass 370 Perry 371 Pine Lake 372 Pine Mountain 373 Pinehurst 374 Pineview 375 Pitts 376 Plains 377 Plainville 378 Pooler 379 Port Wentworth 380 Portal 381 Porterdale 382 Poulan 383 Powder Springs 384 Pulaski 385 Quitman 386 Ranger 387 Ray City 388 Rayle 389 Rebecca 390 Register 391 Reidsville 392 Remerton \n \nNo December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No September 30 No December 31 No June 30 No December 31 No December 31 No June 30 No December 31 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 No December 31 No June 30 No June 30 No December 31 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 No June 30 No June 30 No March 31 \n \n393 Rentz 394 Resaca 395 Rest Haven 396 Reynolds 397 Rhine 398 Riceboro 399 Richland 400 Richmond Hill 401 Riddleville 402 Rincon 403 Ringgold 404 Riverdale 405 Riverside 406 Roberta 407 Rochelle 408 Rockmart 409 Rocky Ford 410 Rome 411 Roopville 412 Rossville 413 Roswell 414 Royston 415 Rutledge 416 Sale City 417 Sandersville 418 Sandy Springs 419 Santa Claus 420 Sardis 421 Sasser 422 Savannah 423 Scotland 424 Screven 425 Senoia 426 Shady Dale 427 Sharon 428 Sharpsburg 429 Shellman \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nNo January 31 No April 30 No December 31 No June 30 No December 31 No June 30 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No June 30 No September 30 No December 31 No June 30 No June 30 No December 31 No December 31 No September 30 No June 30 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No September 30 No June 30 No December 31 No November 30 \n \n* Consolidated county/city government \n \nE- 8 \n \n Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nGovernment \n \n430 Shiloh 431 Siloam 432 Sky Valley 433 Smithville 434 Smyrna 435 Snellville 436 Social Circle 437 Soperton 438 Sparks 439 Sparta 440 Springfield 441 St. Marys 442 Stapleton 443 Statesboro 444 Statham 445 Stillmore 446 Stockbridge 447 Stone Mountain 448 Sugar Hill 449 Summertown 450 Summerville 451 Sumner 452 Sunny Side 453 Surrency 454 Suwanee 455 Swainsboro 456 Sycamore 457 Sylvania 458 Sylvester 459 Talbotton 460 Talking Rock 461 Tallapoosa 462 Tallulah Falls 463 Talmo 464 Tarrytown 465 Taylorsville 466 Temple \n \nNo December 31 No December 31 No December 31 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No April 30 No December 31 No June 30 No June 30 No June 30 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No June 30 No December 31 No December 31 No December 31 No June 30 No November 30 No June 30 No December 31 No June 30 No December 31 No December 31 No August 31 No June 30 No June 30 No December 31 No December 31 No December 31 \n \n467 Tennille 468 Thomaston 469 Thomasville 470 Thomson 471 Thunderbolt 472 Tifton 473 Tiger 474 Tignall 475 Toccoa 476 Toomsboro 477 Trenton 478 Trion 479 Tunnel Hill 480 Turin 481 Twin City 482 Ty Ty 483 Tybee Island 484 Tyrone 485 Unadilla 486 Union 487 Union Point 488 Uvalda 489 Valdosta 490 Varnell 491 Vernonburg 492 Vidalia 493 Vidette 494 Vienna 495 Villa Rica 496 Waco 497 Wadley 498 Waleska 499 Walnut Grove 500 Walthourville 501 Warm Springs 502 Warner Robins 503 Warrenton \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nNo June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No September 30 No June 30 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No June 30 No September 30 No August 31 No September 30 No December 31 No June 30 No December 31 No December 31 No December 31 No June 30 No September 30 No March 31 No February 28 No December 31 No June 30 No June 30 No December 31 No December 31 No June 30 No December 31 \n \n* Consolidated county/city government \n \nE- 9 \n \n Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nGovernment \n \n504 Warwick 505 Washington 506 Watkinsville 507 Waverly Hall 508 Waycross 509 Waynesboro 510 West Point 511 Whigham 512 White 513 White Plains 514 Whitesburg 515 Willacoochee 516 Williamson 517 Winder 518 Winterville 519 Woodbine 520 Woodbury 521 Woodland 522 Woodstock 523 Woodville 524 Woolsey 525 Wrens 526 Wrightsville 527 Yatesville 528 Young Harris 529 Zebulon \n \nNo June 30 No December 31 No June 30 No June 30 No June 30 No December 31 No December 31 No August 31 No December 31 No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No June 30 No December 31 No December 31 No December 31 No December 31 No December 31 No December 31 No December 31 \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \n* Consolidated county/city government \n \nE - 10 \n \n 2012 Consolidated - Total Revenues By Population Group \n \nTAX REVENUES - ALL FUNDS \n \nINTERGOVERNMENT REVENUES- ALL FUNDS, SERVICE CHARGES, ENTERPRISE FUNDS \n \nPopulation Group: A \n \nTotal Govs Reporting \n \n3 \n \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \n$164,757,758 $43,686,718 \n$129,182,163 $58,130,860 $9,689,822 $24,078,557 $11,466,075 $32,916,158 $1,183,609 $27,046,262 \n \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$30,794,721 $41,791,548 \n$4,864,622 $44,008,856 $59,009,061 $120,894,424 \n$0 $0 $23,904,656 $43,592,995 $16,868,105 \n \nPopulation Group: F \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$3,280,954 $518,390 $601,656 $571,872 $102,978 $264,644 $0 $280,954 $0 $56,552 \n \n3 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$632,668 $615,832 \n$67,203 $593,455 $1,102,212 $604,226 \n$0 $0 $0 $467,486 $28,515 \n \nWednesday, April 23, 2014 \n \nPage 1 of 1 \n \n "},{"id":"dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2011-belec-p-btext","title":"Georgia local government finance highlights, local government data for fiscal years ended in 2011","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Community Affairs."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Community Affairs"],"dc_date":["2010/2011"],"dcterms_description":["1991-","Highlights and updates two other publications: Georgia local government finances, fiscal planning guide. County version; and: Georgia local government finances, fiscal planning guide, Municipal version.","Latest issue consulted: Dec. 2004."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia Dept. of Community Affairs, 2013"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Local finance--Georgia--Statistics","Municipal finance--Georgia--Statistics"],"dcterms_title":["Georgia local government finance highlights, local government data for fiscal years ended in 2011","Local government finance highlights"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2011-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2011-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"GEORGIA LOCAL GOVERNMENT FINANCE \nHIGHLIGHTS \nLOCAL GOVERNMENT DATA FOR FISCAL YEARS ENDED IN 2011 \nGeorgia Department of Community Affairs December 2012 \n(Updated 3/20/2013) \n \n Local Government Finance Highlights Report (December, 2012) \nTable of Contents \nAll Highlights based on 2011 Fiscal Year data reported by Local Governments (See Appendix E for the list of Local Governments duly reporting finances for FY 2011 in accordance with O.C.G.A. 36-81-8, and the yes/no indication if a local government's \nfigures are included in the calculations of this Highlights Report) \nCounty Government Revenues by Population Group Municipal Government Revenues by Population Group Consolidated Government Revenues by Population Group Appendix A: Data Categories ..................................................................................................... A-1 Appendix B: County Government Revenues, Expenses, and Debts Overview ............................ B-1 Appendix C: Municipal Government Revenues, Expenses, and Debts Overview ........................C-1 Appendix D: Consolidated Government Revenues, Expenses, and Debts Overview ................. D-1 Appendix E: Governments Included in this 2012 Finance Highlights Report ............................ E-1 \n \n 2011 County - Total Revenues By Population Group \n \nTAX REVENUES - ALL FUNDS \n \nINTERGOVERNMENT REVENUES- ALL FUNDS, SERVICE CHARGES, ENTERPRISE FUNDS \n \nPopulation Group: A \n \nTotal Govs Reporting \n \n22 \n \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \n$1,974,823,390 $395,024,922 $379,518,482 $574,879,513 $28,115,308 $146,520,203 $27,810,478 $28,146,940 $7,128,351 $115,251,869 \n \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$126,117,650 $155,678,034 \n$30,570,994 $180,881,677 $896,312,755 $949,288,237 \n$586,035 $0 \n$15,558,947 $136,890,021 \n$97,134,137 \n \nPopulation Group: B \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$304,516,215 $62,568,016 $81,596,459 \n$149,095,082 $5,225,693 \n$27,256,393 $4,582,720 $4,917,934 $0 $6,413,585 \n \n16 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$37,793,415 $20,860,355 \n$8,205,540 $52,857,875 $90,352,518 $57,441,922 \n$0 $0 $3,256,305 $20,750,557 $10,746,320 \n \nPopulation Group: C \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$253,238,683 $51,875,569 $77,664,842 \n$128,695,312 $3,882,808 \n$28,550,110 $1,500,266 $2,573,933 $2,133,136 $6,262,995 \n \n31 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$25,117,551 $10,853,956 $11,199,610 $56,620,624 $56,059,748 $26,408,390 \n$0 $383,543 $1,745,464 $15,287,124 $6,716,234 \n \nWednesday, March 20, 2013 \n \nPage 1 of 2 \n \n Population Group: D \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$172,051,455 $54,971,429 $55,622,173 $85,440,474 $2,448,795 $18,739,812 $2,588,491 $1,656,315 $418,634 $3,675,048 \n \nPopulation Group: E \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$58,962,005 $10,136,887 $16,907,284 $21,591,007 \n$902,701 $5,951,421 \n$430,655 $158,298 \n$47,129 $1,075,179 \n \nPopulation Group: F \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$68,277,612 $11,920,407 $10,682,326 $17,400,257 \n$428,761 $5,784,913 \n$109,438 $78,325 $6,937 \n$996,934 \n \n33 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n17 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n28 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$23,464,042 $12,087,154 \n$3,325,985 $36,089,056 $40,958,128 \n$5,249,676 $0 $0 \n$8,211 $8,695,282 $4,360,071 \n$5,823,627 $8,268,914 $1,008,256 $13,582,991 $12,602,018 \n$730,287 $0 $0 \n$219,736 $1,057,346 \n$770,133 \n$11,099,027 $1,258,293 $1,161,918 \n$11,648,012 $16,975,401 \n$3,282,628 $0 $0 \n$10,000 $3,529,207 $1,152,951 \n \nWednesday, March 20, 2013 \n \nPage 2 of 2 \n \n 2011 Municipal - Total Revenues By Population Group \n \nTAX REVENUES - ALL FUNDS \n \nINTERGOVERNMENT REVENUES- ALL FUNDS, SERVICE CHARGES, ENTERPRISE FUNDS \n \nPopulation Group: A \n \nTotal Govs Reporting \n \n11 \n \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \n$523,711,119 $44,321,313 \n$239,364,230 $159,316,191 \n$29,954,063 $59,863,944 $68,999,190 $132,639,655 \n$3,899,224 $100,157,942 \n \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$39,414,968 $70,637,419 $43,182,360 $126,631,205 $104,836,631 $600,670,075 \n$0 $27,675,645 $624,281,295 $113,629,360 $50,017,846 \n \nPopulation Group: B \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$86,924,291 $8,078,184 \n$41,651,875 $29,737,536 \n$9,080,488 $20,606,439 \n$7,643,233 $29,117,086 \n$2,208,808 $19,926,698 \n \n14 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$6,672,093 $13,609,365 $31,109,753 $16,363,807 $37,893,951 $173,631,748 $188,524,328 $79,834,180 \n$4,971,096 $25,809,629 $35,117,187 \n \nPopulation Group: C \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$168,438,765 $19,484,527 $73,372,938 $46,526,495 $15,851,786 $28,863,355 $10,154,997 $49,625,890 $758,999 $31,241,082 \n \n44 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$11,340,327 $11,836,867 $34,294,515 $47,143,061 $59,598,023 $235,382,748 $307,491,785 $123,622,209 \n$5,914,573 $70,243,879 $52,192,077 \n \nWednesday, March 20, 2013 \n \nPage 1 of 3 \n \n Population Group: D \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \nPopulation Group: E \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \nPopulation Group: F \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \nPopulation Group: G \n \nTotal Govs Reporting \n$42,547,537 $5,797,739 \n$41,065,970 $18,356,683 \n$6,688,842 $13,540,103 \n$5,418,829 $22,860,393 \n$11,529 $12,719,000 \nTotal Govs Reporting \n$41,236,289 $4,410,355 \n$36,367,312 $17,365,715 \n$7,096,935 $13,437,584 \n$3,476,450 $18,100,587 \n$848,490 $7,526,478 \nTotal Govs Reporting \n$19,075,919 $2,207,596 \n$17,451,764 $7,258,126 $2,907,505 $6,342,852 $456,667 $8,435,354 $89,031 $2,496,772 \nTotal Govs Reporting \n \n42 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n78 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n83 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n69 \n \n$17,625,800 $8,693,347 $9,756,842 \n$14,232,892 $35,546,889 $112,099,140 $146,496,830 $65,490,922 \n$653,185 $18,807,844 $13,263,891 \n$8,500,516 $8,209,824 $12,499,846 $17,089,013 $26,533,025 $111,975,689 $102,341,940 $57,405,655 \n$10,261 $12,224,087 \n$5,110,103 \n$7,045,187 $7,066,388 $2,810,958 $6,366,324 $12,987,932 $53,096,370 $4,229,935 $8,470,548 \n$104,509 $2,216,172 $1,005,839 \n \nWednesday, March 20, 2013 \n \nPage 2 of 3 \n \n Population Group: G \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \nPopulation Group: H \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$4,561,261 $701,943 \n$8,440,809 $3,947,113 $1,383,440 $2,246,987 \n$855,440 $4,064,887 \n$68,517 $1,555,777 \nTotal Govs Reporting \n$2,701,602 $364,177 \n$4,230,470 $3,190,364 \n$675,429 $1,563,239 \n$182,288 $1,770,857 \n$126,505 $429,754 \n \n69 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n123 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$4,110,242 $3,722,354 $1,754,807 $2,072,392 $5,697,134 $20,476,489 \n$855,173 $623,125 $542,871 $601,397 $215,481 \n$1,559,407 $258,132 $855,016 $835,130 \n$3,006,009 $6,996,474 \n$714,250 $27,545 $0 \n$435,889 $246,364 \n \nWednesday, March 20, 2013 \n \nPage 3 of 3 \n \n 2011 Consolidated - Total Revenues By Population Group \n \nTAX REVENUES - ALL FUNDS \n \nINTERGOVERNMENT REVENUES- ALL FUNDS, SERVICE CHARGES, ENTERPRISE FUNDS \n \nPopulation Group: A \n \nTotal Govs Reporting \n \n3 \n \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \n$131,554,024 $42,697,969 \n$124,359,481 $57,047,109 $9,491,504 $25,932,879 $11,281,479 $30,711,033 $1,157,113 $25,649,245 \n \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$40,618,493 $42,518,258 \n$2,734,270 $35,736,451 $109,280,887 $116,175,091 \n$0 $0 $24,177,805 $43,877,120 $21,223,063 \n \nPopulation Group: E \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$466,681 $160,238 $1,194,001 $1,196,112 \n$38,144 $801,125 \n$0 $96,359 \n$0 $43,079 \n \n1 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$31,750 $0 $0 \n$137,077 $507,878 $603,276 \n$0 $0 $0 $421,575 $0 \n \nPopulation Group: F \nReal Property Other Property: LOST: SPLOST: Alcohol Taxes: Insurance Taxes: Hotel-Motel Taxes: Franchise Taxes: Other Taxes: Lic., Permits, Fees: \n \nTotal Govs Reporting \n$3,437,781 $578,881 $617,353 $615,747 $88,803 $417,884 $0 $239,289 $0 $64,065 \n \n3 \nState InterGovernment: Federal InterGovernment: Local InterGovernment: Service Charges: Other Revenues: Enterprise - WaterSewer: Enterprise - Electric: Enterprise - Gas: Enterprise - Airport: Enterprise - Solid Waste: Enterprise -Other: \n \n$840,499 $375,489 \n$30,717 $423,093 $812,352 $621,761 \n$0 $0 $0 $296,737 $16,853 \n \nWednesday, March 20, 2013 \n \nPage 1 of 1 \n \n 2012 Local Government Finance Highlights \nAppendix A: Data Categories \n \nGeneral Revenues \nProperty 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 \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and Special Use Tax Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes \nLicenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees \nIntergovernmental 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 Revenues of county boards of health Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer tax Other intergovernmental revenues \nIntergovernmental Revenues, by Source State Other local governments Federal DHR physical and mental health grants 2 \nService 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 \nOther Revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers 2 Receipts from sales of materials and surplus equipment Receipts from sale of real property (land and buildings) \n \nRents and royalties Cemetery fees All additional revenues \nEnterprise Fund Revenues \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Revenues Operating revenue Other revenue \nGeneral Expenditures \nAdministration Financial administration Tax commissioner 1 Tax assessor/appraiser 1 General administration General government buildings General insurance Legal fees \nCourts Superior court 1 State court 1 Juvenile and magistrate court 1 Probate court 1 Clerk of courts 1 Municipal court 2 \nPublic Safety and Corrections Sheriff's department 1 Police department Correctional institute 1 Jail Fire department \nCommunity Development Community development Building inspection and regulation \nHighways Highways, roads and bridges Drainage \nHealth and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare Ambulance service DHR physical and mental health grants 1 \nLeisure Services Parks and recreation Libraries \nPublic Works Parking facilities Natural resources Garbage and trash collection \n \nA - 1 \n \n 2012 Local Government Finance Highlights \nAppendix A: Data Categories \n \nGarbage and trash disposal (landfill) \nEducation Expended by general government \nOther Expenditures \nEnterprise Fund Expenditures \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense \nPersonnel Expenditures \nEmployee benefits Salaries and wages for current operations Salaries and wages for construction \nIntergovernmental Expenditures \nBy 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 \nDebt \nBond 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 \n \nWater and sewer system Other \nDebt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt \n \nCash and Investment Assets Held at End of Fiscal Year \n \nCash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities \n \nCash and Investment Assets Held, by Type \n \nSinking funds \n \nBond funds \n \nHeld \n \nIn \n \nOther \n \nFund \n \nA - 2 \n \n 2012 Local Government Finance Highlights \nAppendix B: COUNTY Local Government Finance Overview \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 8,839,324,193 7,468,065,429 1,371,258,764 \nAmount ($) 7,468,065,429 3,418,366,590 2,831,869,360 \n586,497,230 \n1,599,093,210 621,991,566 977,101,645 \n358,094,896 41,004,065 \n232,802,852 37,022,048 37,531,744 9,734,187 \n133,675,610 \n493,894,320 229,415,311 209,006,706 \n55,472,303 \n1,464,940,803 351,680,235 \n1,113,260,568 \n1,371,258,764 1,042,401,140 \n586,035 383,543 20,798,664 186,209,538 120,879,845 \n \nPer capita amount ($) \n963.42 813.96 149.46 \nPer capita amount ($) \n813.96 372.57 308.65 \n63.92 \n174.29 67.79 \n106.50 \n39.03 4.47 \n25.37 4.04 4.09 1.06 \n14.57 \n53.83 25.00 22.78 \n6.05 \n159.67 38.33 \n121.34 \n149.46 113.61 \n0.06 0.04 2.27 20.30 13.17 \n \nPercent of total 100.0% 84.5% 15.5% \nPercent of total 84.5% 38.7% 32.0% \n6.6% \n18.1% 7.0% \n11.1% \n4.1% 0.5% 2.6% 0.4% 0.4% 0.1% \n1.5% \n5.6% 2.6% 2.4% 0.6% \n16.6% 4.0% \n12.6% \n15.5% 11.8% \n0.0% 0.0% 0.2% 2.1% 1.4% \n \nB - 1 \n \n 2012 Local Government Finance Highlights \nAppendix B: COUNTY Local Government Finance Overview \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 8,302,203,505 6,591,126,696 1,436,489,160 \n274,587,649 \nAmount ($) \n6,591,126,696 1,154,861,394 \n622,429,492 2,027,237,647 \n159,932,765 524,393,760 306,244,224 \n57,073,003 422,876,056 \n262,248 357,451,852 958,364,255 \n1,436,489,160 1,078,271,484 \n0 295,941 15,901,131 189,486,130 152,534,474 \n274,587,649 \n \nPer capita amount ($) \n909.32 721.91 157.34 \n30.08 \nPer capita amount ($) \n721.91 126.49 \n68.17 222.04 \n17.52 57.44 33.54 \n6.25 46.32 \n0.03 39.15 104.97 \n157.34 118.10 \n0.00 0.03 1.74 20.75 16.71 \n30.08 \n \nPercent of total \n100.0% 79.4% 17.3% 3.3% \nPercent of total \n79.4% 13.9% \n7.5% 24.4% \n1.9% 6.3% 3.7% 0.7% 5.1% 0.0% 4.3% 11.5% \n17.3% 13.0% \n0.0% 0.0% 0.2% 2.3% 1.8% \n3.3% \n \nB - 2 \n \n 2012 Local Government Finance Highlights \nAppendix B: COUNTY Local Government Finance Overview \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 6,453,366,905 3,462,939,143 1,758,880,634 \n530,639,044 570,497,154 130,410,929 \n1,683,421,979 1,006,282,223 \n157,681,597 86,116,084 94,821,540 \n338,520,536 \n1,462,511,804 703,937,390 233,046,121 56,940,586 135,170,933 333,416,774 \n6,673,984,337 3,765,283,976 1,683,516,110 \n559,814,542 530,147,762 135,221,947 \n274,587,649 151,118,456 \n79,720,583 18,347,204 22,764,949 \n2,636,457 \nAmount ($) 6,481,461,957 \n267,771,943 1,175,308,644 5,038,381,369 \n \nPer capita amount ($) \n706.82 379.29 192.65 \n58.12 62.49 14.28 \n184.38 110.22 \n17.27 9.43 \n10.39 37.08 \n160.19 77.10 25.53 6.24 14.80 36.52 \n730.99 412.40 184.39 \n61.32 58.07 14.81 \n30.08 16.55 \n8.73 2.01 2.49 0.29 \nPer capita amount ($) \n709.90 29.33 \n128.73 551.84 \n \nB - 3 \n \nPercent of total 100.0% \n53.7% 27.3% \n8.2% 8.8% 2.0% \n100.0% 59.8% 9.4% 5.1% 5.6% 20.1% \n100.0% 48.1% 15.9% 3.9% 9.2% 22.8% \n100.0% 56.4% 25.2% 8.4% 7.9% 2.0% \n100.0% 55.0% 29.0% 6.7% 8.3% 1.0% \nPercent of total 100.0% \n4.1% 18.1% 77.7% \n \n 2012 Local Government Finance Highlights \nAppendix C: MUNICIPAL Local Government Finance Overview \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 6,829,322,996 3,363,575,359 3,465,747,638 \nAmount ($) 3,363,575,359 \n974,562,617 889,196,784 \n85,365,833 \n747,643,592 461,945,368 285,698,223 \n591,915,897 73,638,488 \n146,464,504 97,187,093 \n266,614,709 8,011,103 \n176,053,503 \n356,566,331 96,268,539 \n124,033,695 136,264,097 \n516,833,419 230,733,824 286,099,595 \n3,465,747,638 1,314,328,733 \n750,654,240 363,149,830 636,477,791 243,968,256 157,168,788 \n \nPer capita amount ($) \n2,120.74 1,044.51 1,076.23 \nPer capita amount ($) \n1,044.51 302.64 276.13 26.51 \n232.17 143.45 \n88.72 \n183.81 22.87 45.48 30.18 82.79 2.49 \n54.67 \n110.73 29.89 38.52 42.31 \n160.49 71.65 88.84 \n1,076.23 408.14 233.10 112.77 197.65 75.76 48.81 \n \nPercent of total 100.0% 49.3% 50.7% \nPercent of total 49.3% 14.3% 13.0% \n1.2% \n10.9% 6.8% 4.2% \n8.7% 1.1% 2.1% 1.4% 3.9% 0.1% \n2.6% \n5.2% 1.4% 1.8% 2.0% \n7.6% 3.4% 4.2% \n50.7% 19.2% 11.0% \n5.3% 9.3% 3.6% 2.3% \n \nC - 1 \n \n 2012 Local Government Finance Highlights \nAppendix C: MUNICIPAL Local Government Finance Overview \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 7,079,216,005 2,993,679,218 3,716,014,625 \n369,522,162 \nAmount ($) \n2,993,679,218 570,586,091 49,463,841 \n1,133,819,995 163,079,737 39,237,664 177,244,000 36,377,702 277,773,343 36,029,391 83,648,312 426,419,143 \n3,716,014,625 1,500,999,223 \n621,271,862 316,814,281 876,466,876 229,799,979 170,662,405 \n369,522,162 \n \nPer capita amount ($) \n2,735.08 1,156.62 1,435.69 \n142.77 \nPer capita amount ($) \n1,156.62 220.45 19.11 438.05 63.01 15.16 68.48 14.05 107.32 13.92 32.32 164.75 \n1,435.69 579.92 240.03 122.40 338.63 88.78 65.94 \n142.77 \n \nPercent of total \n100.0% 42.3% 52.5% 5.2% \nPercent of total \n42.3% 8.1% 0.7% \n16.0% 2.3% 0.6% 2.5% 0.5% 3.9% 0.5% 1.2% 6.0% \n52.5% 21.2% \n8.8% 4.5% 12.4% 3.2% 2.4% \n5.2% \n \nC - 2 \n \n 2012 Local Government Finance Highlights \nAppendix C: MUNICIPAL Local Government Finance Overview \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 9,735,853,506 6,791,669,448 \n653,194,413 1,548,464,861 \n562,136,506 180,388,278 \n2,046,967,217 1,334,601,121 \n64,664,450 116,625,828 \n28,131,952 502,943,866 \n1,406,837,734 788,669,855 84,202,370 120,941,354 75,376,163 337,647,991 \n10,376,048,331 7,337,600,714 633,656,493 1,544,149,335 514,892,294 345,749,495 \n369,522,162 268,216,045 \n27,398,839 55,429,664 17,696,838 \n780,777 \nAmount ($) 5,415,583,532 \n596,204,374 978,208,715 3,841,170,444 \n \nPer capita amount ($) 3,761.48 2,623.98 \n252.36 598.25 217.18 \n69.69 \n790.85 515.63 \n24.98 45.06 10.87 194.31 \n543.54 304.71 \n32.53 46.73 29.12 130.45 \n4,008.82 2,834.90 \n244.82 596.59 198.93 133.58 \n142.77 103.63 \n10.59 21.42 \n6.84 0.30 \nPer capita amount ($) 2,092.33 \n230.35 377.93 1,484.05 \n \nC - 3 \n \nPercent of total 100.0% \n69.8% 6.7% \n15.9% 5.8% 1.9% \n100.0% 65.2% 3.2% 5.7% 1.4% 24.6% \n100.0% 56.1% 6.0% 8.6% 5.4% 24.0% \n100.0% 70.7% 6.1% 14.9% 5.0% 3.3% \n100.0% 72.6% 7.4% 15.0% 4.8% 0.2% \nPercent of total 100.0% \n11.0% 18.1% 70.9% \n \n 2012 Local Government Finance Highlights \nAppendix D: CONSOLIDATED Local Government Finance Overview \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 911,397,873 703,984,592 207,413,281 \nAmount ($) 703,984,592 178,895,574 135,458,486 \n43,437,088 \n185,029,803 126,170,835 \n58,858,968 \n80,255,612 9,618,451 \n27,151,888 11,281,479 31,046,681 \n1,157,113 \n25,756,389 \n87,149,476 41,490,742 42,893,747 \n2,764,987 \n146,897,738 36,296,621 \n110,601,117 \n207,413,281 117,400,128 \n0 0 24,177,805 44,595,432 21,239,916 \n \nPer capita amount ($) \n1,707.37 1,318.81 \n388.56 \nPer capita amount ($) \n1,318.81 335.14 253.76 81.37 \n346.63 236.36 110.26 \n150.35 18.02 50.87 21.13 58.16 2.17 \n48.25 \n163.26 77.73 80.36 5.18 \n275.19 68.00 \n207.20 \n388.56 219.93 \n0.00 0.00 45.29 83.54 39.79 \n \nPercent of total 100.0% 77.2% 22.8% \nPercent of total 77.2% 19.6% 14.9% \n4.8% \n20.3% 13.8% \n6.5% \n8.8% 1.1% 3.0% 1.2% 3.4% 0.1% \n2.8% \n9.6% 4.6% 4.7% 0.3% \n16.1% 4.0% \n12.1% \n22.8% 12.9% \n0.0% 0.0% 2.7% 4.9% 2.3% \n \nD - 1 \n \n 2012 Local Government Finance Highlights \nAppendix D: CONSOLIDATED Local Government Finance Overview \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 960,544,872 606,663,533 306,155,092 \n47,726,247 \nAmount ($) \n606,663,533 74,485,818 37,309,731 \n228,410,375 35,672,913 22,169,628 31,283,344 2,501,598 34,835,723 0 18,810,558 \n121,183,845 \n306,155,092 179,801,566 \n0 0 38,618,690 45,246,101 42,488,735 \n47,726,247 \n \nPer capita amount ($) \n1,817.58 1,147.95 \n579.32 90.31 \nPer capita amount ($) \n1,147.95 140.94 70.60 432.21 67.50 41.95 59.20 4.73 65.92 0.00 35.59 229.31 \n579.32 340.23 \n0.00 0.00 73.08 85.62 80.40 \n90.31 \n \nPercent of total \n100.0% 63.2% 31.9% 5.0% \nPercent of total \n63.2% 7.8% 3.9% \n23.8% 3.7% 2.3% 3.3% 0.3% 3.6% 0.0% 2.0% \n12.6% \n31.9% 18.7% \n0.0% 0.0% 4.0% 4.7% 4.4% \n5.0% \n \nD - 2 \n \n 2012 Local Government Finance Highlights \nAppendix D: CONSOLIDATED Local Government Finance Overview \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 1,014,018,144 \n886,456,833 62,005,000 46,489,481 19,066,830 0 \n16,825,044 6,131,700 0 9,824,624 58,420 810,300 \n43,988,208 18,189,027 19,505,000 \n5,141,187 342,694 810,300 \n986,854,980 874,399,506 \n42,500,000 51,172,918 18,782,556 \n0 \n47,726,247 44,517,956 \n1,916,044 999,970 278,584 13,693 \nAmount ($) 704,774,850 \n39,848,671 136,502,579 528,423,600 \n \nPer capita amount ($) 1,918.76 1,677.39 \n117.33 87.97 36.08 0.00 \n31.84 11.60 \n0.00 18.59 \n0.11 1.53 \n83.24 34.42 36.91 \n9.73 0.65 1.53 \n1,867.36 1,654.57 \n80.42 96.83 35.54 \n0.00 \n90.31 84.24 \n3.63 1.89 0.53 0.03 \nPer capita amount ($) 1,333.60 \n75.40 258.30 999.90 \n \nD - 3 \n \nPercent of total 100.0% \n87.4% 6.1% 4.6% 1.9% 0.0% \n100.0% 36.4% 0.0% 58.4% 0.3% 4.8% \n100.0% 41.3% 44.3% 11.7% 0.8% 1.8% \n100.0% 88.6% 4.3% 5.2% 1.9% 0.0% \n100.0% 93.3% 4.0% 2.1% 0.6% 0.0% \nPercent of total 100.0% \n5.7% 19.4% 75.0% \n \n 2012 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nGovernment \n \nCounties 1 Appling 2 Atkinson 3 Bacon 4 Baker 5 Baldwin 6 Banks 7 Barrow 8 Bartow 9 Ben Hill \n10 Berrien 11 Bibb 12 Bleckley 13 Brantley 14 Brooks 15 Bryan 16 Bulloch 17 Burke 18 Butts 19 Calhoun 20 Camden 21 Candler 22 Carroll 23 Catoosa 24 Charlton 25 Chatham 26 Chattahoochee * 27 Chattooga 28 Cherokee 29 Clarke * 30 Clay 31 Clayton 32 Clinch 33 Cobb 34 Coffee 35 Colquitt \n \nYes April 30 Yes June 30 Yes December 31 No April 30 Yes December 31 Yes June 30 Yes September 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes September 30 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes September 30 Yes December 31 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes June 30 Yes September 30 Yes June 30 Yes July 31 Yes September 30 Yes December 31 Yes June 30 \n \n36 Columbia 37 Cook 38 Coweta 39 Crawford 40 Crisp 41 Dade 42 Dawson 43 Decatur 44 DeKalb 45 Dodge 46 Dooly 47 Dougherty 48 Douglas 49 Early 50 Echols * 51 Effingham 52 Elbert 53 Emanuel 54 Evans 55 Fannin 56 Fayette 57 Floyd 58 Forsyth 59 Franklin 60 Fulton 61 Gilmer 62 Glascock 63 Glynn 64 Gordon 65 Grady 66 Greene 67 Gwinnett 68 Habersham 69 Hall 70 Hancock 71 Haralson \n \n* Consolidated county/city government \n \nE- 1 \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nYes June 30 Yes September 30 Yes September 30 Yes September 30 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 No September 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes September 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes September 30 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes June 30 \n \n 2012 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nGovernment \n \n72 Harris 73 Hart 74 Heard 75 Henry 76 Houston 77 Irwin 78 Jackson 79 Jasper 80 Jeff Davis 81 Jefferson 82 Jenkins 83 Johnson 84 Jones 85 Lamar 86 Lanier 87 Laurens 88 Lee 89 Liberty 90 Lincoln 91 Long 92 Lowndes 93 Lumpkin 94 Macon 95 Madison 96 Marion 97 McDuffie 98 McIntosh 99 Meriwether 100 Miller 101 Mitchell 102 Monroe 103 Montgomery 104 Morgan 105 Murray 106 Muscogee * 107 Newton 108 Oconee \n \nYes June 30 Yes September 30 Yes June 30 Yes June 30 Yes June 30 Yes August 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes August 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes September 30 Yes September 30 Yes June 30 No December 31 Yes December 31 Yes December 31 Yes June 30 No December 31 Yes June 30 Yes June 30 Yes June 30 \n \n109 Oglethorpe 110 Paulding 111 Peach 112 Pickens 113 Pierce 114 Pike 115 Polk 116 Pulaski 117 Putnam 118 Quitman * 119 Rabun 120 Randolph 121 Richmond * 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson \n \n* Consolidated county/city government \n \nE- 2 \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nYes December 31 Yes June 30 Yes September 30 Yes December 31 Yes December 31 Yes October 31 Yes June 30 Yes December 31 Yes September 30 Yes December 31 Yes June 30 Yes March 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes May 31 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes September 30 Yes June 30 Yes June 30 Yes September 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 \n \n 2012 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nGovernment \n \n146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster * 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth \nMunicipalities 1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany \n10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade \n \nYes September 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes September 30 Yes June 30 Yes September 30 Yes June 30 \nYes December 31 Yes June 30 Yes December 31 Yes September 30 Yes December 31 Yes December 31 Yes December 31 Yes October 31 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes December 31 No June 30 Yes December 31 No June 30 Yes December 31 \n \n23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estate 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nYes June 30 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes April 30 Yes September 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 No April 30 Yes September 30 Yes June 30 Yes June 30 Yes September 30 Yes June 30 Yes June 30 Yes September 30 Yes June 30 Yes December 31 Yes January 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 No June 30 Yes December 31 Yes December 31 Yes December 31 Yes March 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 \n \n* Consolidated county/city government \n \nE- 3 \n \n 2012 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nGovernment \n \n60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brookhaven 67 Brooklet 68 Brooks 69 Broxton 70 Brunswick 71 Buchanan 72 Buckhead 73 Buena Vista 74 Buford 75 Butler 76 Byromville 77 Byron 78 Cadwell 79 Cairo 80 Calhoun 81 Camak 82 Camilla 83 Canon 84 Canton 85 Carl 86 Carlton 87 Carnesville 88 Carrollton 89 Cartersville 90 Cave Spring 91 Cecil 92 Cedartown 93 Centerville 94 Centralhatchee 95 Chamblee 96 Chatsworth \n \nYes December 31 Yes June 30 No June 30 No June 30 No December 31 Yes December 31 No December 31 Yes June 30 Yes June 30 Yes December 31 Yes June 30 No June 30 Yes June 30 Yes May 31 Yes June 30 Yes September 30 No December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes September 30 Yes December 31 Yes September 30 Yes December 31 No December 31 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 No December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 \n \n97 Chattahoochee H 98 Chauncey 99 Chester 100 Chickamauga 101 Clarkesville 102 Clarkston 103 Claxton 104 Clayton 105 Clermont 106 Cleveland 107 Climax 108 Cobbtown 109 Cochran 110 Cohutta 111 Colbert 112 College Park 113 Collins 114 Colquitt 115 Comer 116 Commerce 117 Concord 118 Conyers 119 Coolidge 120 Cordele 121 Cornelia 122 Covington 123 Crawford 124 Crawfordville 125 Culloden 126 Cumming 127 Cuthbert 128 Dacula 129 Dahlonega 130 Daisy 131 Dallas 132 Dalton 133 Damascus \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nYes September 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 No June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 No December 31 Yes September 30 No June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes July 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes September 30 Yes December 31 Yes September 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 \n \n* Consolidated county/city government \n \nE- 4 \n \n 2012 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nGovernment \n \n134 Danielsville 135 Danville 136 Darien 137 Dasher 138 Davisboro 139 Dawson 140 Dawsonville 141 De Soto 142 Dearing 143 Decatur 144 Deepstep 145 Demorest 146 Denton 147 Dexter 148 Dillard 149 Doerun 150 Donalsonville 151 Dooling 152 Doraville 153 Douglas 154 Douglasville 155 Dublin 156 Dudley 157 Duluth 158 Dunwoody 159 DuPont 160 East Dublin 161 East Ellijay 162 East Point 163 Eastman 164 Eatonton 165 Edgehill 166 Edison 167 Elberton 168 Ellaville 169 Ellenton 170 Ellijay \n \nYes December 31 Yes June 30 Yes June 30 No June 30 Yes July 31 Yes August 31 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes May 31 No June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 No June 30 Yes December 31 Yes August 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 \n \n171 Emerson 172 Enigma 173 Ephesus 174 Eton 175 Euharlee 176 Fairburn 177 Fairmount 178 Fargo 179 Fayetteville 180 Fitzgerald 181 Flemington 182 Flovilla 183 Flowery Branch 184 Folkston 185 Forest Park 186 Forsyth 187 Fort Gaines 188 Fort Oglethorpe 189 Fort Valley 190 Franklin 191 Franklin Spring 192 Funston 193 Gainesville 194 Garden City 195 Garfield 196 Gay 197 Geneva 198 Gibson 199 Gillsville 200 Girard 201 Glennville 202 Glenwood 203 Good Hope 204 Gordon 205 Graham 206 Grantville 207 Gray \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nYes June 30 No December 31 Yes December 31 Yes December 31 Yes December 31 Yes September 30 Yes December 31 Yes August 31 Yes July 31 Yes December 31 No June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes September 30 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes February 28 Yes December 31 Yes December 31 No June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes September 30 Yes September 30 No September 30 Yes December 31 \n \n* Consolidated county/city government \n \nE- 5 \n \n 2012 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nGovernment \n \n208 Grayson 209 Greensboro 210 Greenville 211 Griffin 212 Grovetown 213 Gum Branch 214 Guyton 215 Hagan 216 Hahira 217 Hamilton 218 Hampton 219 Hapeville 220 Haralson 221 Harlem 222 Harrison 223 Hartwell 224 Hawkinsville 225 Hazlehurst 226 Helen 227 Helena 228 Hephzibah 229 Hiawassee 230 Higgston 231 Hiltonia 232 Hinesville 233 Hiram 234 Hoboken 235 Hogansville 236 Holly Springs 237 Homeland 238 Homer 239 Homerville 240 Hoschton 241 Hull 242 Ideal 243 Ila 244 Iron City \n \nYes August 31 Yes September 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes September 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes October 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 No December 31 \n \n245 Irwinton 246 Ivey 247 Jackson 248 Jacksonville 249 Jakin 250 Jasper 251 Jefferson 252 Jeffersonville 253 Jenkinsburg 254 Jersey 255 Jesup 256 Johns Creek 257 Jonesboro 258 Junction City 259 Kennesaw 260 Keysville 261 Kingsland 262 Kingston 263 Kite 264 LaFayette 265 LaGrange 266 Lake City 267 Lake Park 268 Lakeland 269 Lavonia 270 Lawrenceville 271 Leary 272 Leesburg 273 Lenox 274 Leslie 275 Lexington 276 Lilburn 277 Lilly 278 Lincolnton 279 Lithonia 280 Locust Grove 281 Loganville \n \n* Consolidated county/city government \n \nE- 6 \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nYes September 30 No September 30 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 No December 31 Yes December 31 Yes December 31 Yes June 30 Yes September 30 Yes December 31 Yes December 31 Yes September 30 Yes December 31 Yes September 30 No December 31 Yes December 31 Yes September 30 Yes June 30 Yes December 31 No December 31 Yes December 31 Yes December 31 Yes August 31 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 \n \n 2012 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nGovernment \n \n282 Lone Oak 283 Lookout Mountain 284 Louisville 285 Lovejoy 286 Ludowici 287 Lula 288 Lumber City 289 Lumpkin 290 Luthersville 291 Lyerly 292 Lyons 293 Macon 294 Madison 295 Manassas 296 Manchester 297 Mansfield 298 Marietta 299 Marshallville 300 Martin 301 Maxeys 302 Maysville 303 McCaysville 304 McDonough 305 McIntyre 306 McRae 307 Meansville 308 Meigs 309 Menlo 310 Metter 311 Midville 312 Midway 313 Milan 314 Milledgeville 315 Millen 316 Milner 317 Milton 318 Mitchell \n \nYes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes December 31 Yes July 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes June 30 Yes December 31 No June 30 Yes June 30 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 No December 31 Yes December 31 Yes June 30 Yes September 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes September 30 Yes December 31 \n \n319 Molena 320 Monroe 321 Montezuma 322 Monticello 323 Montrose 324 Moreland 325 Morgan 326 Morganton 327 Morrow 328 Morven 329 Moultrie 330 Mount Airy 331 Mount Vernon 332 Mount Zion 333 Mountain City 334 Mountain Park 335 Nahunta 336 Nashville 337 Nelson 338 Newborn 339 Newington 340 Newnan 341 Newton 342 Nicholls 343 Nicholson 344 Norcross 345 Norman Park 346 North High Shoa 347 Norwood 348 Nunez 349 Oak Park 350 Oakwood 351 Ochlocknee 352 Ocilla 353 Oconee 354 Odum 355 Offerman \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nYes December 31 Yes December 31 Yes September 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 No June 30 Yes June 30 Yes June 30 Yes September 30 Yes December 31 Yes December 31 No September 30 Yes December 31 Yes June 30 Yes June 30 Yes July 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes June 30 \n \n* Consolidated county/city government \n \nE- 7 \n \n 2012 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nGovernment \n \n356 Oglethorpe 357 Oliver 358 Omega 359 Orchard Hill 360 Oxford 361 Palmetto 362 Parrott 363 Patterson 364 Pavo 365 Payne City 366 Peachtree City 367 Peachtree Corners 368 Pearson 369 Pelham 370 Pembroke 371 Pendergrass 372 Perry 373 Pine Lake 374 Pine Mountain 375 Pinehurst 376 Pineview 377 Pitts 378 Plains 379 Plainville 380 Pooler 381 Port Wentworth 382 Portal 383 Porterdale 384 Poulan 385 Powder Springs 386 Pulaski 387 Quitman 388 Ranger 389 Ray City 390 Rayle 391 Rebecca 392 Register \n \nYes December 31 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes September 30 No December 31 Yes December 31 No June 30 Yes December 31 No December 31 Yes June 30 Yes December 31 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes December 31 No December 31 Yes June 30 Yes June 30 Yes June 30 No December 31 Yes December 31 No June 30 Yes December 31 Yes June 30 \n \n393 Reidsville 394 Remerton 395 Rentz 396 Resaca 397 Rest Haven 398 Reynolds 399 Rhine 400 Riceboro 401 Richland 402 Richmond Hill 403 Riddleville 404 Rincon 405 Ringgold 406 Riverdale 407 Riverside 408 Roberta 409 Rochelle 410 Rockmart 411 Rocky Ford 412 Rome 413 Roopville 414 Rossville 415 Roswell 416 Royston 417 Rutledge 418 Sale City 419 Sandersville 420 Sandy Springs 421 Santa Claus 422 Sardis 423 Sasser 424 Savannah 425 Scotland 426 Screven 427 Senoia 428 Shady Dale 429 Sharon \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nYes June 30 Yes March 31 Yes January 31 No April 30 Yes December 31 Yes June 30 No December 31 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes December 31 No December 31 No June 30 Yes June 30 Yes September 30 Yes December 31 Yes June 30 No June 30 Yes December 31 Yes December 31 Yes September 30 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes September 30 No June 30 \n \n* Consolidated county/city government \n \nE- 8 \n \n Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nGovernment \n \n430 Sharpsburg 431 Shellman 432 Shiloh 433 Siloam 434 Sky Valley 435 Smithville 436 Smyrna 437 Snellville 438 Social Circle 439 Soperton 440 Sparks 441 Sparta 442 Springfield 443 St. Marys 444 Stapleton 445 Statesboro 446 Statham 447 Stillmore 448 Stockbridge 449 Stone Mountain 450 Sugar Hill 451 Summertown 452 Summerville 453 Sumner 454 Sunny Side 455 Surrency 456 Suwanee 457 Swainsboro 458 Sycamore 459 Sylvania 460 Sylvester 461 Talbotton 462 Talking Rock 463 Tallapoosa 464 Tallulah Falls 465 Talmo 466 Tarrytown \n \nNo December 31 Yes November 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes April 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes June 30 No December 31 No December 31 Yes December 31 No December 31 Yes June 30 Yes June 30 No December 31 Yes December 31 Yes December 31 Yes June 30 Yes November 30 Yes June 30 Yes December 31 Yes June 30 No December 31 Yes December 31 Yes August 31 Yes June 30 Yes June 30 No December 31 \n \n467 Taylorsville 468 Temple 469 Tennille 470 Thomaston 471 Thomasville 472 Thomson 473 Thunderbolt 474 Tifton 475 Tiger 476 Tignall 477 Toccoa 478 Toomsboro 479 Trenton 480 Trion 481 Tunnel Hill 482 Turin 483 Twin City 484 Ty Ty 485 Tybee Island 486 Tyrone 487 Unadilla 488 Union 489 Union Point 490 Uvalda 491 Valdosta 492 Varnell 493 Vernonburg 494 Vidalia 495 Vidette 496 Vienna 497 Villa Rica 498 Waco 499 Wadley 500 Waleska 501 Walnut Grove 502 Walthourville 503 Warm Springs \n \nFiled RLGF Report as Required \n \nFiscal Year End Month \n \nYes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 No September 30 Yes June 30 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 No December 31 Yes December 31 Yes June 30 No June 30 Yes September 30 Yes August 31 Yes September 30 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes September 30 Yes March 31 No February 28 Yes December 31 Yes June 30 No June 30 Yes December 31 Yes December 31 \n \n* Consolidated county/city government \n \nE- 9 \n \n 2012 Local Government Finance Highlights Report \n \nGovernment \n \nAppendix E: Index to Governments Included in this Report \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \nGovernment \n \n504 Warner Robins 505 Warrenton 506 Warwick 507 Washington 508 Watkinsville 509 Waverly Hall 510 Waycross 511 Waynesboro 512 West Point 513 Whigham 514 White 515 White Plains 516 Whitesburg 517 Willacoochee 518 Williamson 519 Winder 520 Winterville 521 Woodbine 522 Woodbury 523 Woodland 524 Woodstock 525 Woodville 526 Woolsey 527 Wrens 528 Wrightsville 529 Yatesville 530 Young Harris 531 Zebulon \n \nYes June 30 Yes December 31 Yes June 30 Yes December 31 Yes June 30 Yes June 30 Yes June 30 Yes December 31 Yes December 31 Yes August 31 Yes December 31 No December 31 No December 31 No December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 Yes December 31 Yes December 31 Yes June 30 Yes December 31 Yes December 31 No December 31 Yes December 31 No December 31 Yes December 31 Yes December 31 \n \nFiled RLGF Report as Required \n \n2011 Fiscal Year \nEnd Month \n \n* Consolidated county/city government \n \nE - 10 \n \n "},{"id":"dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2006-belec-p-btext","title":"Georgia local government finance, 2006: highlights","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Community Affairs."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Community Affairs"],"dc_date":["2006"],"dcterms_description":["1991-","Highlights and updates two other publications: Georgia local government finances, fiscal planning guide. County version; and: Georgia local government finances, fiscal planning guide, Municipal version.","Latest issue consulted: Dec. 2004."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia Dept. of Community Affairs, 2007"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Local finance--Georgia--Statistics","Municipal finance--Georgia--Statistics"],"dcterms_title":["Georgia local government finance, 2006: highlights","Local government finance highlights"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2006-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2006-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"GEORGIA LOCAL GOVERNMENT FINANCE \nHIGHLIGHTS \nLOCAL GOVERNMENT DATA FOR FISCAL YEARS ENDED IN 2006 \nGeorgia Department of Community Affairs December 2007 \n \n Local Government Finance Highlights Report (December, 2007) \nTable of Contents \nExecutive Summary ........................................................................................................................ i County Government Finances: FYE 2006 ...................................................................................... 1 Municipal Government Finances: FYE 2006 ................................................................................. 9 Consolidated Government Finances: FYE 2006 .......................................................................... 17 Appendix A: Data Categories .................................................................................................... A-1 Appendix B: County Government Finance Overview (FYE 2006) ............................................. B-1 Appendix C: Municipal Government Finance Overview (FYE 2006) .........................................C-1 Appendix D: Consolidated Government Finance Overview (FYE 2006)................................... D-1 Appendix E: Governments Included in the 2006 Local Government Finance Survey ............... E-1 \n \n Local Government Finance Highlights Report (December, 2007) \nExecutive Summary \nThe Annual Local Government Finance Highlights report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in the previous calendar year. This lag is necessary to allow time for local governments to close their accounting records and file their Report of Local Government Finances with DCA. After these reports are filed additional time is necessary for DCA to review the reports and solicit corrections from local governments when it appears that the original reports might contain errors or omissions. These corrections are then incorporated into DCA's database before the data is used to generate the Local Government Finance Highlights report. \nCounty Government Summary 9 County government revenues totaled $7.99 billion in 2006. General revenue collections totaled $6.83 billion, while enterprise funds generated $1.16 billion. \n9 Total county expenditures amounted to $8.03 billion in 2006. County general expenditures amounted to $6.33 billion while expenditures from enterprise funds totaled $1.47 billion, and debt service expenditures (interest only) amounted to $225.00 million. \n9 Counties reported a total of $5.08 billion in outstanding debt at the end of 2006. During the past year, counties issued a total of $1.07 billion in new debt, and retired $805.56 million in old debt. \n9 At the end of 2006 counties held a total of $6.26 billion in cash and investment assets. \nMunicipal Government Summary 9 During 2006 municipal governments reported total revenue collections of $5.66 billion. General \nrevenue collections amounted to $2.55 billion, while cities received $3.11 billion from enterprise funds. \n9 Municipal expenditures amounted to $5.91 billion in 2006. General expenditures for municipalities were $2.63 billion and enterprise fund expenditures totaled $3.05 billion. Debt service expenditures (interest only) for municipalities amounted to $228.24 million. \n9 At the end of 2006, municipalities held outstanding debt totaling $9.57 billion. During 2006, municipalities issued a total of $991.27 million in new debt, and retired a total of $470.87 million in old debt during the year. \n9 Municipalities held a total of $6.81 billion in cash and investment assets at the end of 2006. \nConsolidated Government Summary 9 The four consolidated county and city governments reporting in 2006 reported total revenues of \n$774.34 million. Consolidated governments reported a total of $581.62 million from general revenues and $192.71 million from enterprise fund revenues. \n9 Consolidated governments expended a total of $764.33 million in the year. General expenditures totaled $468.31 million, expenditures from enterprise funds amounted to $261.07 million, and debt service costs (interest only) for the consolidated governments equaled $34.94 million. \n9 At the end of 2006, consolidated governments held a total of $739.33 million in outstanding debt. During the year, the consolidated governments issued a total of $63.68 million in new debt, and retired a total of $27.63 million in old debt. \n9 At the end of 2006, the four consolidated governments reported cash and investment assets totaling $822.51 million. \ni \n \n Local Government Finance Highlights Report (December, 2007) \nCounty Government Finances \nDuring 2006, county governments in Georgia generated total revenues of $7.99 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $6.83 billion while revenues from enterprise funds amounted to $1.06 billion. \nCounties reported expenditures from all sources amounting to $8.03 billion during 2006. General expenditures totaled $6.33 billion and expenditures for enterprise funds amounted to $1.47 billion. Debt service costs (interest only) during the year totaled $225.00 million. \nCounties reported a total of $5.08 billion in outstanding debt of all types at the end of 2006. During the year counties issued $1.07 billion in new debt and retired a total of $805.56 million in old debt. \nAt the end of the year, counties reported a total of $6.26 billion in cash and investment assets. \n \nCounty General Revenues \nCounty governments reported a total of $6.83 billion in general revenues in 2006. General revenues amounted to 85.37% of all revenues received by counties in the year. \nGeneral revenues increased from $6.14 billion in 2005. \n \nCounty General Revenues: 2001 - 2006 \n$7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 \n'01 '02 '03 '04 '05 '06 \n \nBillions ($) Billions ($) \n \nCounty Property Tax Revenues: 2001 - 2006 \n$4.0 $3.5 $3.0 $2.5 $2.0 $1.5 $1.0 \n'01 '02 '03 '04 '05 '06 \n \nGeneral revenues received from property taxes increased to $2.95 billion in 2006, accounting for 36.87% of all revenues received by counties. \n \n1 \n \n Local Government Finance Highlights Report (December, 2007) \n \nGeneral revenues from sales taxes amounted to $1.68 billion in 2006, or 21.00% of total revenues. \n \nBillions ($) \n \nCounty Sales Tax Revenues: 2001 - 2006 \n$3.0 \n$2.0 \n$1.0 \n$0.0 '01 '02 '03 '04 '05 '06 \n \nMillions ($) \n \nCounty Excise and Special Use Tax Revenues: 2001 - 2006 \n \n$400 $300 $200 $100 \n$0 \n \n'01 '02 '03 '04 '05 '06 \n \nGeneral revenues from excise and special use taxes increased to $337.67 million in 2006. Excise and special use taxes are composed of alcoholic beverage taxes, insurance premiums taxes, hotel/motel taxes, franchise payments taxes and other excise taxes. \n \nRevenues from licenses, permits and fees amounted to $194.23 million in 2006, amounting to less than 2.42% of total county revenues. \n \nMillions ($) \n \nCounty Revenues from Licenses, Permits and Fees: 2001 - 2006 \n$300 \n$200 \n$100 \n$0 '01 '02 '03 '04 '05 '06 \n \n2 \n \n Local Government Finance Highlights Report (December, 2007) \n \nMillions ($) \n \nCounty Intergovernmental Revenues: 2001 - 2006 \n \n$700 $600 \n$500 $400 $300 $200 $100 \n$0 \n \n'01 '02 '03 '04 '05 '06 \n \nDuring 2006, counties received $526.86 million in intergovernmental revenues, amounting to 6.59% of total county revenue collections in the year. \n \nCounty governments received $291.22 million in funds from state government sources in 2006, or 3.64% of total county revenues. These state funds include federal pass-through funds, such as CDBG grants, received by county governments. Funds received directly from federal sources amounted to $165.22 million, or less than 2.07% of all revenues. County intergovernmental revenues received from other local governments amounted to $70.42 million. \n \nMillions ($) \n \nCounty Intergovernmental Revenues by Type: 2001 - 2006 \n \n$500 $400 $300 $200 $100 \n$0 '01 '02 '03 \nState Federal \n \n'04 '05 '06 \nOther Local \n \nService charges and other revenues increased to $1.14 billion in 2006, amounting to 14.25% of total revenues. \n \nMillions ($) \n \nCounty Service Charges and Other Revenues: 2001 - 2006 \n$1,000 \n \n$800 \n \n$600 \n \n'01 '02 '03 '04 '05 '06 \n \nCounty Expenditures \n3 \n \n Local Government Finance Highlights Report (December, 2007) \n \nCounties in Georgia reported expenditures of $8.04 billion in 2006. Since 2001, county expenditures have increased from $6.72 billion to the current level of $8.04 billion. \nCounty General Expenditures \nCounty general expenditures totaled $6.33 billion in 2006. Since 2001, general expenditures have grown from a level of $5.28 billion to the present level. General expenditures accounted for 78.73% of total county spending in the past year. \n \nBillions ($) \n \nBillions ($) \n \nCounty Total Expenditures: 2001 - 2006 \n$8.0 $7.0 $6.0 $5.0 $4.0 \n'01 '02 '03 '04 '05 '06 \nCounty General Expenditures: 2001 - 2006 \n$6.0 $5.5 $5.0 $4.5 $4.0 \n'01 '02 '03 '04 '05 '06 \n \nAs illustrated on Page 5, spending for public safety by counties amounted to $1.77 billion in 2006, or 22.01% of total county expenditures. Administration costs totaled $981.42 million, amounting to 12.21% of total expenditures. Health and human services expenditures totaled $508.04 million. Expenditures for courts amounted to $523.94 million, or 6.52% of total spending while spending for highways, streets and drainage equaled $441.15 million. \n \n4 \n \n Local Government Finance Highlights Report (December, 2007) \n \nCounty General Expenditures By Category, as a Percent of Total Expenditures: 2006 \n \n7.65% 3.42% 5.49% \n6.51% \n6.32% \n15.17% \n \n22.01% 12.21% \n \nPublic Safety (1.77 Bil) Administration (981.4 Mil) Capital Expenditures (1.22 Bil) Health and Human Services (508.0 Mil) Courts (523.9 Mil) Highways, Streets \u0026 Drainage (441.2 Mil) Leisure Services (274.9 Mil) OTHER (614.0 Mil) * \n \n* OTHER includes: Other Expenditures (322 Mil), Community Development (153 Mil), Public Works (139 Mil), and Education (255 Thousand). \n \nCounty Capital Expenditures: 2001 - 2006 \n \n$1,250 \n \n$1,150 \n \n$1,050 \n \n$950 \n \n$850 \n \n'01 '02 '03 '04 '05 '06 \n \nCapital spending for equipment, land, structures, and construction, totaled $1.22 billion, or 15.17% of total spending in 2006. Capital spending increased from a level of $1.03 billion in 2005. \n \nMillions ($) Millions ($) \n \nCounty Debt Service \nDebt service expenditures (interest only) in 2006 equaled $225.00 million or 2.80% of total county expenditures, a slight increase over the amount of $212.00 million reported in the previous year. \n \nCounty Debt Service: 2001 - 2006 \n \n$250 \n \n$225 $200 $175 $150 \n \n'01 '02 '03 '04 '05 '06 \n \n5 \n \n Local Government Finance Highlights Report (December, 2007) \n \nCounty Enterprise Revenues \nCounty enterprise fund revenues in 2006 amounted to $1.16 billion, an increase over the $868.10 million reported in 2005. Revenues from enterprise funds accounted for 14.50% of total county revenues in the year. \n \nMillions ($) \n \nCounty Enterprise Fund Revenues: 2001 - 2006 \n \n$1,000 $900 $800 $700 $600 $500 \n \n'01 '02 '03 '04 '05 '06 \n \nRevenues from county water and sewer systems amounted to $897.40 million or 11.22% of total county revenues in 2006. Revenues from solid waste systems totaled $152.97 million, or 1.91% of total revenues. Revenues from other enterprise funds accounted for $94.63 million, while airport revenues amounted to $14.82 million. Revenues from gas supply systems amounted to $1.61 million. \n \nREVENUES OF COUNTY ENTERPRISE FUNDS, BY TYPE: 2006 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $897.40 million $152.97 million $94.63 million $14.82 million \n$1.61 million \n \n% of total 77.30% 13.17% 8.15% 1.28% 0.10% \n \nBillions ($) \n \nCounty Enterprise Expenditures \nCounty Enterprise Fund Expenditures: 2001 - 2006 \n$2.5 $2.0 $1.5 $1.0 $0.5 $0.0 \n'01 '02 '03 '04 '05 '06 \n \nEnterprise fund expenditures amounted to $1.47 billion in 2006, an increase from the $1.32 billion reported in 2005. Enterprise fund expenditures accounted for 18.50% of total county expenditures in 2006. \n \n6 \n \n Local Government Finance Highlights Report (December, 2007) \nSpending for county water and sewer systems totaled $1.15 billion in the year, 14.40% of county spending. Expenditures for solid waste systems totaled $169.40 million while expenditures from other enterprise funds totaled $138.7 million, 1.7% of total expenditures. Spending for county airports amounted to $15.36 million while the one county gas system reported expenditures of $1.90 million. \n \nEXPENDITURES FROM COUNTY ENTERPRISE FUNDS, BY TYPE: 2006 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $1.15 billion $169.40 million $138.70 million $15.36 million $1.90 million \n \n% of total 78.00% 11.46% 9.38% 1.03% 0.13% \n \nCounty Debt Patterns \nDuring 2006, counties issued a total of $1.07 billion in debt, a small decrease over the amount issued in the previous year. \nAt the end of 2006, counties held $5.08 billion in debt. The amount of debt outstanding at the end of each year has increased from $3.87 billion in 2001 to the current level. \n \nCounty Debt Issued and Amount Outstanding EOY: 2001 - 2006 \n$6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 \n'01 '02 '03 '04 '05 '06 \nIssued ($) Outstanding EOY ($) \n \nMillions ($) \nBillions ($) \n \nCounty Debt Issued by Type: 2006 \n \n$800 $600 $400 $200 \n$0 \n \nRevenueShort-term Lease Gen. Other \n \nBond \n \nPurchaseObligation Long \n \nTerm \n \nIn 2006, counties issued a total of $149.43 million in revenue bond debt. Short-term borrowing totaled $249.42 million. Borrowing in the form of lease/capital purchase debt totaled an additional $210.06 million while general obligation borrowing accounted for $435.53 million. Other-long term borrowing equaled $32.33 million. \n \n7 \n \n Local Government Finance Highlights Report (December, 2007) \n \nAt the end of 2006, counties held a total of $3.02 billion in revenue bond debt, 59.44% of the total debt held by counties. General obligation debt amounted to $1.12 billion, 22.04% of the debt held. Lease purchase debt equaled $617.02 million of the debt held. Other long-term borrowing accounted for $214.83 million of the outstanding debt and short-term borrowing amounted to $104.36 million. \n \nCounty Debt Outstanding at End of Year by Type: 2006 \n \nShort-term $104.36 \n \nOther long-term $214.83 \n \nLease purchase \n \n$617.02 \n \nGeneral obligation \n \n$1,123.00 \n \nRevenue bond \n \n$3,020.00 \n \n$0 $1,000 $2,000 $3,000 Millions ($) \n \nCounty Cash and Investment Assets \n \nAt the end of 2006 counties held a total of $6.26 billion in cash and investment assets, up from $5.41 billion at the end of the previous year. \n \nBillions ($) \n \nCounty Cash and Investment Assets Held at End of Year: 2001 - 2006 \n \n$8.0 $6.0 $4.0 $2.0 $0.0 \n \n'01 '02 '03 '04 '05 '06 \n \n8 \n \n Local Government Finance Highlights Report (December, 2007) \nMunicipal Government Finances \nIn 2006, municipal revenues totaled $5.66 billion, showing a decrease from the $6.14 billion reported in 2005. General revenues were a reported $2.55 billion while revenues from enterprise funds totaled $3.11 billion. \nTotal municipal expenditures during the year amounted to $5.91 billion, a decrease over the $7.04 billion reported in 2005. General expenditures amounted to $2.63 billion, while expenditures from enterprise funds totaled $3.05 billion. Debt service costs (interest only) amounted to $228.24 million during the year. \nAt the end of 2006, municipalities held a total of $9.57 billion in debt. During 2006, cities issued a total of $991.27 million in new debt and retired a total of $470.87 million. \nAt the end of 2006, municipalities reported $6.81 billion in cash and investment assets, up considerably from the $3.99 billion held at the end of 2005. \n \nMunicipal General Revenues \nMunicipal general revenues have shown little change over the past five years, increasing from $2.24 billion in 2001 to $2.55 billion in 2006. \n \nMunicipal General Revenues: 2001 - 2006 \n$4.0 $3.0 $2.0 $1.0 $0.0 \n'01 '02 '03 '04 '05 '06 \n \nMillions ($) Billions ($) \n \nMunicipal Property Tax Revenues: 2001 - 2006 \n \n$800 $600 $400 $200 \n$0 \n \n'01 '02 '03 '04 '05 '06 \n \nProperty tax revenues totaled $550.79 million for municipalities in 2006. Since 2001, property tax revenues have increased from $468.8 million to the current level. The annual increase has been steady until 2006, which reflects a decrease of $102.97 million from 2005. Property taxes accounted for 9.73% of total municipal revenues in 2006. \n \n9 \n \n Local Government Finance Highlights Report (December, 2007) \n \nRevenues from sales taxes totaled $624.01 million or 11.02% of total county revenues in 2006, a decrease from the $657.99 million reported in 2005. However, the 2005 level was influenced by Special Purpose sales taxes of $97 million reported by the City of Atlanta. \n \nMillions ($) \n \nMunicipal Sales Tax Revenues: 2001 - 2006 \n \n$800 $600 $400 $200 \n$0 \n \n'01 '02 '03 '04 '05 '06 \n \nMillions ($) \n \nMunicipal Excise \u0026 Special Use Tax Revenues: 2001 - 2006 \n$600 \n$400 \n$200 \n$0 '01 '02 '03 '04 '05 '06 \n \nRevenues from excise and special use taxes totaled $416.90 million for cities in the last year, accounting for 7.37% of total revenues. \n \nRevenues from licenses, permits and fees totaled $177.85 million in 2006, equaling only 3.14% of the total municipal dollar. Licenses, permits and fees revenues increased slightly from a level of $174.93 million in 2005. \n \nMillions ($) \n \nMunicipal Revenues from Licenses, Permits \u0026 Fees: \n2001 - 2006 $200 \n$150 \n$100 \n$50 \n$0 '01 '02 '03 '04 '05 '06 \n \n10 \n \n Local Government Finance Highlights Report (December, 2007) \n \nMillions ($) \n \nMunicipal Intergovernmental Revenues: 2001 - 2006 \n$300 \n$200 \n$100 \n$0 '01 '02 '03 '04 '05 '06 \n \nMunicipalities received a total of $258.22 million from intergovernmental revenues in 2006. Intergovernmental revenues amounted to 4.56% of total municipal revenues in 2006. \n \nFunds received from state government sources in 2006 amounted to $91.80 million for municipalities. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources totaled $71.18 million and funds received from other local governments equaled $95.25 million. \n \nMunicipal Intergovernmental Revenues, by Source: 2001  2006 Millions ($) \n \nSource State Federal Other local \n \n2001 $101 $84 $48 \n \n2002 $116 $83 $56 \n \n2003 $106 $82 $54 \n \n2004 $93 $100 $58 \n \n2005 $85 $80 $72 \n \n2006 $92 $71 $95 \n \nRevenues from service charges and other revenues amounted to $521.11 million in 2006, equaling 9.21% of municipal revenue dollars. \n \nMillions ($) \n \nMunicipal Service Charges and Other Revenues: 2001 - 2006 \n$600 \n \n$500 \n \n$400 \n \n$300 \n \n'01 '02 '03 '04 '05 '06 \n \n11 \n \n Local Government Finance Highlights Report (December, 2007) \n \nMunicipal Expenditures \n \nGeorgia's municipalities in the past year reported expenditures totaling $5.91 billion, a decrease from the $7.04 billion reported in 2005. Spending by municipalities has moved from a level of $5.12 billion in 2001 to the current level of $5.91 billion. \n \nBillions ($) \n \nMunicipal Total Expenditures: 2001 - 2006 \n$8.0 $6.0 $4.0 $2.0 $0.0 \n'01 '02 '03 '04 '05 '06 \n \nMunicipal General Expenditures \nMunicipal general expenditures amounted to $2.63 billion in 2006, a slight increase over the $2.48 billion reported in 2005. General expenditures for cities have increased only slightly from $2.23 billion in 2001 to the current level. \n \nBillions ($) \n \nMunicipal General Expenditures: 2001 - 2006 \n$3.0 \n$2.0 \n$1.0 \n$0.0 '01 '02 '03 '04 '05 '06 \n \nAs illustrated on Page 13, spending for public safety remained the largest municipal expenditure category in the past year, totaling $889.34 million or 15.05% of total municipal spending. Expenditures for capital expenditures totaled $544.40 million or 9.21% of total spending. Spending for administration totaled $481.77 million or 8.15% of total municipal spending. Expenditures for highways, streets and drainage amounted to $222.60 million, 3.77% of the total spent by cities. \n \n12 \n \n Local Government Finance Highlights Report (December, 2007) \n \nMunicipal General Expenditures By Category, as a Percent of Total Expenditures: 2006 \n \n2.13% 2.45% 1.17% 2.57% \n \n15.05% \n \nPublic Safety (889 Mil) Capital Expenditures (544 Mil) Administration (481 Mil) \n \n3.77% \n \nHighways, Streets and Drainage (222 Mil) Leisure Services (152 Mil) \n \n8.15% \n \n9.21% \n \nOther Expenditures (69 Mil) Community Development (126 Mil) OTHER (144.5 Mil) * \n \n* OTHER includes: Courts (50 Mil), Public Works (46.6 Mil), Education (30.4 Mil), and Health \u0026 Human Services (17.5 Mil). Listed chart legend figures are rounded. \n \nMillions ($) Millions ($) \n \nMunicipal Capital Expenditures: 2001 - 2006 \n$500 \n \n$400 \n \n$300 \n \n$200 \n \n$100 \n \n'01 '02 '03 '04 '05 '06 \n \nCapital expenditures for equipment, land, structures, and construction, amounted to $544.40 million in 2006, or 9.21% of total municipal \nspending. Capital spending by municipalities had declined for four consecutive years prior to 2005. \n \nMunicipal Debt Service \nExpenditures for debt service costs (interest only) in the past year amounted to a total of $228.24 million, or 3.86% of the total municipal spending dollar. Debt service costs decreased heavily from a level of $431.60 billion in 2005. \nFinances of Municipal Enterprise Funds \n13 \n \nMunicipal Debt Service: 2001 - 2006 \n \n$500 $400 $300 $200 $100 \n \n'01 '02 '03 '04 '05 '06 \n \n Local Government Finance Highlights Report (December, 2007) \n \nMunicipalities generated revenues of $3.11 billion in 2006 from enterprise funds, accounting for 54.95% of total municipal revenues. \n \nBillions ($) \n \nMunicipal Enterprise Fund Revenues: 2001 - 2006 \n$4 $3 $2 $1 $0 \n'01 '02 '03 '04 '05 '06 \n \nWater and sewer system revenues totaled $1.07 billion, while revenues from electric supply systems amounted to $831.71 million. Revenues from airports amounted to $293.24 million. Gas supply system revenues amounted to $581.57 million, while solid waste system revenues equaled $208.85 million. Revenues from other enterprise funds generated $122.16 million for cities. \n \nREVENUES OF MUNICIPAL ENTERPRISE FUNDS, BY TYPE: 2006 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $1.07 billion $831.71 million $293.24 million $581.57 million $208.85 million $122.16 million \n \n% of total 34.44% 26.76% 9.44% 18.71% 6.72% 3.93% \n \nExpenditures from enterprise funds amounted $3.05 billion in 2006. In the six-year period since 2001, spending from enterprise funds rose steadily from $2.60 billion until this year. \n \nBillions ($) \n \nMunicipal Enterprise Fund Expenditures: 2001 - 2006 \n$5.0 \n$4.0 \n$3.0 \n$2.0 \n$1.0 '01 '02 '03 '04 '05 '06 \n \nSpending for municipal water and sewer supply systems amounted to $1.18 billion in 2006, accounting for 38.68% of total Enterprise spending. Airport system expenditures decreased to a \n \n14 \n \n Local Government Finance Highlights Report (December, 2007) \nlevel of $129.21 million. Expenditures for electric supply systems amounted to $766.63 million. Spending for gas supply systems totaled $533.73 million and solid waste system spending amounted to $241.89 million. Expenditures from other enterprise funds totaled $204.20 million. \n \nEXPENDITURES OF MUNICIPAL ENTERPRISE FUNDS, BY TYPE: 2006 \n \nCategory Water and sewer supply system Airport system Electric supply system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $1.18 billion $129.21 million $766.63 million $533.73 million $241.89 million $204.20 million \n \n% of total 38.54% 4.24% 25.11% 17.49% 7.93% 6.69% \n \nMunicipal Debt Patterns \nDuring 2006, cities issued a total of $991.27 million in debt, an increase from $858.60 million in 2005. \nAt the end of the year, municipalities held a total of $9.57 billion in outstanding debt. Since 2001, the amount of debt held by cities has increased from a level of $6.61 billion to the current level. \n \nBillions ($) \n \nMunicipal Debt Issued and Amount Outstanding EOY: 2001 - 2006 \n \n$9.0 \n \n$6.0 \n \n$3.0 \n \n$0.0 \n \n'01 '02 '03 '04 '05 '06 \n \nIssued ($) Outstanding EOY ($) \n \nMunicipal Debt Issued by Type: 2006 \n \nLease pool Other long-term \nShort-term Gen. Oblig. Bond \nRevenue Bond \n \n$83 \n$25 $73 \n \n$284 \n \n$526 \n \n$0 $200 $400 $600 Millions ($) \n \nDuring 2006, 28.64% of the debt issued by cities was issued in the form of revenue bonds, totaling $283.87 million. General obligation borrowing amounted to $73.21 million. Borrowing in the form of short-term debt totaled $25.03 million. Other long-term borrowing amounted to $526.46 million, a huge increase from $115.51 million in 2005. Lease pool borrowing accounted for $82.69 million. \n \n15 \n \n Local Government Finance Highlights Report (December, 2007) \n \nOver thirty-six percent of the debt held at the end of 2006 by cities was held in the form of revenue bond debt, amounting to $3.50 billion. General obligation debt outstanding totaled $3.30 billion, while debt in the form of other long-term funds totaled $2.34 billion. Outstanding lease purchase debt equaled an additional $373.64 million and outstanding short-term debt totaled $56.79 million. \n \nMunicipal Debt Outstanding at EOY by Type: 2006 \n \nShort-term $0.056 \n \nLease purchase \n \n$0.373 \n \nOther long-term \n \nGen. Oblig. Bond \n \nRevenue Bond \n \n$2.343 $3.300 $3.5 \n \n$0.0 $1.0 $2.0 $3.0 $4.0 $5.0 Billions ($), Rounded \n \nMunicipal Cash and Investment Assets \n \nMunicipal Cash and Investment Assets Held at End of Year: 2001 - 2006 \n \n$7.0 $5.0 $3.0 $1.0 ($1.0) \n \n'01 '02 '03 '04 '05 '06 \n \nAt the end of 2006, municipalities held a total of $6.81 billion in cash and investment assets, a substantial increase over the $3.98 billion at the end of 2005. \n \nBillions ($) \n \n16 \n \n Local Government Finance Highlights Report (December, 2007) \nConsolidated Government Finances \nGeorgia's four consolidated governments in 2006 reported total revenues of $774.33 million. Consolidated government general revenues equaled $581.62 million, while revenues from enterprise funds equaled $192.71 million. \nThe Consolidated governments reported expenditures of $764.32 million in 2006. Of this amount general expenditures totaled $468.31 million, while expenditures from enterprise funds totaled $261.07 million. Debt service costs (interest only) amounted to $34.94 million for consolidated governments during the year. \nAt the end of 2006, consolidated governments held a total of $739.33 million in outstanding debt. The consolidated governments issued a total of $63.68 million in new debt during the year while a total of $27.63 million in old debt was retired. \nAt the end of 2006, the four consolidated governments held a total of $822.51 million in cash and investment assets. \nConsolidated Government General Revenues \n \nConsolidated general revenues amounted to $581.62 million in 2006. General revenues amounted to 75.11% of total consolidated revenues. \n \nConsolidated General Revenues: 2001 - 2006 \n$600 \n$400 \n$200 \n$0 '01 '02 '03 '04 '05 '06 \n \nMillions ($) Millions ($) \n \nConsolidated Government Property Tax Revenues: 2001 - 2006 \n$200 \n \nProperty tax revenues equaled $171.34 million for consolidated governments in 2006, or 22.13% of total revenues. \n \n$100 \n \n$0 '01 '02 '03 '04 '05 '06 \n \n17 \n \n Local Government Finance Highlights Report (December, 2007) \n \nConsolidated governments received a total of $172.86 million in 2006 from the collection of sales taxes, accounting for 22.32% of total revenues. Local option sales taxes comprise 52.2%, and special purpose sales taxes are 47.8% of the total sales tax. \n \nConsolidated Government Sales Tax Revenues: 2001 - 2006 \n$200 \n$100 \n \nMillions ($) \n \n$0 '01 '02 '03 '04 '05 '06 \n \nMillions ($) \n \nConsolidated Government Excise \u0026 Special Use Tax Revenues: 2001 - 2006 \n$100 \n$75 \n$50 \n$25 \n$0 '01 '02 '03 '04 '05 '06 \n \nExcise and special use tax revenues generated $67.56 million for consolidated governments in 2006, totaling 8.72% of total revenues. \n \nConsolidated governments received a total of $24.57 million from licenses, permits and fees in 2006. Revenues from these sources amounted to 3.17% of total consolidated revenues. \n \nMillions ($) \n \nConsolidated Licenses, Permits \u0026 Fees Revenues: 2001 - 2006 \n$30 \n$20 \n$10 \n$0 '01 '02 '03 '04 '05 '06 \n \nMillions ($) \n \nConsolidated Government Intergovernmental Revenues: \n2001 - 2006 \n$70 \n$50 \n$30 '01 '02 '03 '04 '05 '06 \n \nIntergovernmental revenues received by consolidated governments totaled $44.84 million in 2006, accounting for 5.79% of total consolidated government revenues. \nFunds received by consolidated \n \n18 \n \n Local Government Finance Highlights Report (December, 2007) \n \ngovernments from state government sources totaled $22.59 million in 2006. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $20.88 million while funds received from other local governments amounted to $1.36 million. \n \nConsolidated Intergovernmental Revenues by Type: 2001 - 2006 \n$60 \n \nMillions ($) \n \n$40 \n \n$20 \n \n$0 '01 '02 '03 \nState Federal \n \n'04 '05 '06 Other Local \n \nConsolidated Government Expenditures \nThe four consolidated governments reported combined expenditures of $764.32 million in 2006. \n \nMillions ($) \n \nConsolidated Total Expenditures: 2001 - 2006 \n \n$800 $600 $400 $200 \n$0 \n \n'01 '02 '03 '04 '05 '06 \n \nConsolidated Government General Expenditures \n \nGeneral expenditures for the three consolidated governments amounted to $468.31 million in 2006, accounting for 61.27% of total consolidated government expenditures. \n \nConsolidated General Expenditures: 2001 - 2006 $600 \n$400 \n \nMillions ($) \n \n$200 \n \n$0 '01 '02 '03 '04 '05 '06 \n \n19 \n \n Local Government Finance Highlights Report (December, 2007) \n \nPublic safety expenditures accounted for 23.69% of the consolidated government total expenditures in 2006, amounting to $181.08 million. Capital expenditures totaled $69.08 million while spending for administration amounted to $65.68 million. Spending for health and human services equaled $20.14 million or 2.63% of consolidated government total expenditures. \n \nConsolidated General Expenditures By Category, as a Percent of Total Expenditures: 2006 \n \n6.10% 3.59% \n \nPublic Safety (181 Mil) Capital Expenditures (69.1 Mil) \n \n4.50% 2.63% 4.09% \n \n23.69% \n \nAdministration (65.68 Mil) Leisure Services (31.3 Mil) Health \u0026 Human Services (20.14) Highways, Streets and Drainage (32.3 Mil) \n \n8.59% \n \n9.04% \n \nCourts (27.5 Mil) OTHER (46.64 Mil) \n \n* OTHER includes: Community Development (32.05 Mil), Other Expenditures (13.03 Mil), Public Works (1.56 Mil), and Education (0). Listed chart legend figures are rounded. \n \nMillions ($) \n \nConsolidated Government Capital Spending: 2001 - 2006 \n$100 \n$75 \n$50 \n$25 \n$0 '01 '02 '03 '04 '05 '06 \n \nCapital expenditures by consolidated governments amounted to $69.08 million in 2006, or 9.03% of total spending. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. Capital expenditures have declined for the past four years for consolidated governments. \n \n20 \n \n Local Government Finance Highlights Report (December, 2007) \n \nConsolidated Government Debt Service \nThe three consolidated governments reported debt service (interest only) expenditures of $34.94 million in 2006. Debt service interest amounted to 4.57% of total spending in the last year. Debt service continues to increase for consolidated governments. \n \nMillions ($) \n \nConsolidated Debt Service Costs: 2001 - 2006 \n$40 $30 $20 $10 \n$0 '01 '02 '03 '04 '05 '06 \n \nConsolidated Government Enterprise Revenues \n \nConsolidated governments reported $192.71 million in revenues from enterprise funds during the year, amounting to 24.88% of total revenues. \n \nMillions ($) \n \nConsolidated Enterprise Fund Revenues: 2001 - 2006 \n$200 \n$150 \n$100 \n$50 \n$0 '01 '02 '03 '04 '05 '06 \n \nConsolidated governments reported revenues of $104.68 million from water and sewer systems during 2006, amounting to 54.32% of total Enterprise Fund revenues. Solid waste enterprise funds generated revenues of $45.06 million, or 23.38% of Enterprise revenues. Revenues from other enterprise funds amounted to $20.41 million while revenues from airports amounted to $22.56 million. \n \nREVENUES OF CONSOLIDATED ENTERPRISE FUNDS, BY TYPE: 2006 \n \nCategory Water and sewer supply system Solid waste system Airports Other enterprise funds \n \nAmount ($) $104.68 million $45.06 million $22.56 million $20.41 million \n \n% of total 54.32% 23.38% 11.71% 10.59% \n \n21 \n \n Local Government Finance Highlights Report (December, 2007) \n \nConsolidated Government Enterprise Expenditures \n \nMillions ($) \n \nConsolidated Enterprise Fund Expenditures: 2001 - 2006 \n$300 \n$200 \n$100 \n$0 '01 '02 '03 '04 '05 '06 \n \nExpenditures from enterprise funds totaled $261.07 million in 2006. Enterprise funds accounted for 34.16% of total spending in 2006. \n \nSpending for water and sewer systems amounted to $170.00 million in 2006, accounting for 65.11% of Enterprise expenditures. Expenditures for solid waste systems amounted to $41.38 million. Spending for other enterprise funds amounted to $34.49 million and expenditures for airports amounted to $15.20 million. \n \nEXPENDITURES FROM CONSOLIDATED GOVERNMENT ENTERPRISE FUNDS, BY TYPE: 2005 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airports \n \nAmount ($) $170.00 million $41.38 million $34.49 million $15.20 million \n \n% of total 65.11% 15.85% 13.21% 5.83% \n \nConsolidated Government Debt Patterns \n \nDuring \n \n2006, \n \nconsolidated \n \ngovernments issued a total of $63.68 million \n \nin debt. At the end of the year, the four con- \n \nsolidated governments reported a total of \n \n$739.33 million in outstanding debt of all \n \ntypes. \n \nConsolidated Debt Issued and Amount Outstanding EOY: 2001 - 2006 \n$800 \n$600 \n$400 \n \nMillions ($) \n \n$200 \n \n$0 '01 '02 '03 '04 '05 '06 \nIssued ($) Outstanding EOY ($) \n \n22 \n \n Local Government Finance Highlights Report (December, 2007) \n \nConsolidated Debt Issued by Type: 2006 \n \nShort-term $0.00 \n \nRevenue \n \n$19.60 \n \nGen. Obligation \n \n$44.00 \n \nLease purchase \n \nOther long-term $0.00 \n \n$71.49 \n \n$0.0 $20.0 $40.0 $60.0 $80.0 Millions $ \n \nDuring 2006, consolidated governments issued no Other Long-term or Short-term debt. Borrowing in the form of lease purchase debt amounted to $71.49 million. The consolidated governments issued $19.60 million in revenue bonds, and $44.0 million in general obligation bond debt in 2006. \n \nDebt in the form of revenue bonds, amounting to $612.91 million, accounted for 82.90% of the outstanding debt held by consolidated governments at the end of 2006. Outstanding general obligation debt amounted to $84.73 million, or 11.46% of the outstanding debt. Other long-term debt totalled $18.95 million while lease purchase debt equaled $22.73 million. The consolidated governments reported no short-term debt outstanding at the end of 2006. \n \nConsolidated Debt Outstanding at End of Year by Type: 2006 \n \nShort-term $0.00 Other long-term $18.95 Lease purchase $22.73 General obligation $84.73 \nRevenue bond \n \n$612.91 \n \n$0 $250 $500 $750 Millions ($) \n \nConsolidated Government Cash and Investment Assets \n \nConsolidated Government Cash and Investment Assets Held at End \nof Year: 2001 - 2006 \n \n$1,000 $750 $500 $250 $0 \n \n'01 '02 '03 '04 '05 '06 \n \nAt the end of 2006, the consolidated governments held a total of $822.51 million in cash and investment assets. \n \nMillions ($) \n \n23 \n \n 2006 Local Government Finance Highlights \nAppendix A: Data Categories \n \nGeneral Revenues \nProperty 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 \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and Special Use Tax Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes \nLicenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees \nIntergovernmental 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 Revenues of county boards of health Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer tax Other intergovernmental revenues \nIntergovernmental Revenues, by Source State Other local governments Federal DHR physical and mental health grants 2 \nService 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 \nOther Revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers 2 Receipts from sales of materials and surplus equipment \n \nReceipts from sale of real property (land and buildings) Rents and royalties Cemetery fees All additional revenues \nEnterprise Fund Revenues \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Revenues Operating revenue Other revenue \nGeneral Expenditures \nAdministration Financial administration Tax commissioner 1 Tax assessor/appraiser 1 General administration General government buildings General insurance Legal fees \nCourts Superior court 1 State court 1 Juvenile and magistrate court 1 Probate court 1 Clerk of courts 1 Municipal court 2 \nPublic Safety and Corrections Sheriff's department 1 Police department Correctional institute 1 Jail Fire department \nCommunity Development Community development Building inspection and regulation \nHighways Highways, roads and bridges Drainage \nHealth and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare Ambulance service DHR physical and mental health grants 1 \nLeisure Services Parks and recreation Libraries \nPublic Works \nA - 1 \n \n 2006 Local Government Finance Highlights \nAppendix A: Data Categories \n \nParking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill) \nEducation Expended by general government \nOther Expenditures \nEnterprise Fund Expenditures \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense \nPersonnel Expenditures \nEmployee benefits Salaries and wages for current operations Salaries and wages for construction \nIntergovernmental Expenditures \nBy 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 \n \nWater/sewer system Electric supply system Gas supply system Public transit Airport Other purposes \nDebt \nBond 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 and sewer system Other \nDebt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt \nCash and Investment Assets Held at End of Fiscal Year \nCash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities \nCash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds \n \n1  County and consolidated governments; 2  Consolidated and municipal governments \n \nA - 2 \n \n 2007 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: 2007 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 7,995,855,129 6,834,419,403 1,161,435,725 \nAmount ($) 6,834,419,403 2,948,878,057 2,383,641,859 \n565,236,197 \n1,684,187,089 686,144,389 998,042,699 \n337,672,738 40,419,854 \n221,373,766 41,756,915 29,398,116 4,724,087 \n194,234,834 \n526,858,521 291,222,301 165,215,880 \n70,420,340 \n1,142,588,165 301,875,441 840,712,724 \n1,161,435,725 897,396,266 0 1,611,984 14,823,791 152,972,061 94,631,623 \n \nPer capita amount ($) \n908.56 776.58 131.97 \nPer capita amount ($) \n776.58 335.08 270.85 \n64.23 \n191.37 77.97 \n113.41 \n38.37 4.59 \n25.15 4.74 3.34 0.54 \n22.07 \n59.87 33.09 18.77 \n8.00 \n129.83 34.30 95.53 \n131.97 101.97 \n0.00 0.18 1.68 17.38 10.75 \n \nPercent of total 100.0% 85.5% 14.5% \nPercent of total 85.5% 36.9% 29.8% \n7.1% \n21.1% 8.6% \n12.5% \n4.2% 0.5% 2.8% 0.5% 0.4% 0.1% \n2.4% \n6.6% 3.6% 2.1% 0.9% \n14.3% 3.8% \n10.5% \n14.5% 11.2% \n0.0% 0.0% 0.2% 1.9% 1.2% \n \nB - 1 \n \n 2007 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: 2007 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 8,035,086,712 6,331,612,400 1,478,503,257 \n224,971,055 \nAmount ($) \n6,331,612,400 981,417,933 523,940,779 \n1,767,995,832 152,809,220 508,042,740 274,935,702 138,996,116 441,152,531 255,243 321,925,055 \n1,220,141,249 \n1,478,503,257 1,153,141,533 \n0 1,901,696 15,362,719 169,393,642 138,703,667 \n224,971,055 \n \nPer capita amount ($) \n913.01 719.45 168.00 \n25.56 \nPer capita amount ($) \n719.45 111.52 \n59.53 200.89 \n17.36 57.73 31.24 15.79 50.13 \n0.03 36.58 138.64 \n168.00 131.03 \n0.00 0.22 1.75 19.25 15.76 \n25.56 \n \nPercent of total \n100.0% 78.8% 18.4% 2.8% \nPercent of total \n78.8% 12.2% \n6.5% 22.0% \n1.9% 6.3% 3.4% 1.7% 5.5% 0.0% 4.0% 15.2% \n18.4% 14.4% \n0.0% 0.0% 0.2% 2.1% 1.7% \n2.8% \n \nB - 2 \n \n 2007 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: 2007 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 4,824,436,260 3,138,637,190 \n837,089,469 227,408,026 501,922,913 119,378,663 \n1,076,769,096 149,431,540 435,528,500 32,330,899 210,059,318 249,418,840 \n805,557,224 272,034,351 129,213,338 \n45,336,269 94,539,009 264,434,258 \n5,075,648,134 3,016,034,379 1,123,404,630 \n214,826,531 617,019,349 104,363,245 \n224,971,055 141,915,017 \n42,037,043 9,221,736 \n25,939,080 5,858,180 \nAmount ($) 6,258,922,343 \n192,547,923 940,774,715 5,125,599,705 \n \nPer capita amount ($) \n548.19 356.64 \n95.12 25.84 57.03 13.56 \n122.35 16.98 49.49 3.67 23.87 28.34 \n91.53 30.91 14.68 \n5.15 10.74 30.05 \n576.74 342.71 127.65 \n24.41 70.11 11.86 \n25.56 16.13 \n4.78 1.05 2.95 0.67 \nPer capita amount ($) \n711.19 21.88 \n106.90 582.41 \n \nB - 3 \n \nPercent of total 100.0% \n65.1% 17.4% \n4.7% 10.4% \n2.5% \n100.0% 13.9% 40.4% 3.0% 19.5% 23.2% \n100.0% 33.8% 16.0% 5.6% 11.7% 32.8% \n100.0% 59.4% 22.1% 4.2% 12.2% 2.1% \n100.0% 63.1% 18.7% 4.1% 11.5% 2.6% \nPercent of total 100.0% \n3.1% 15.0% 81.9% \n \n 2007 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: 2007 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 5,657,806,121 2,548,887,223 3,108,918,898 \nAmount ($) 2,548,887,223 \n550,787,470 475,577,487 \n75,209,983 \n624,006,993 419,965,136 204,041,857 \n416,905,313 64,589,244 \n114,960,112 70,242,437 \n157,356,508 9,757,011 \n177,852,387 \n258,222,423 91,795,842 71,179,180 95,247,400 \n521,112,638 146,065,733 375,046,905 \n3,108,918,898 1,071,389,379 \n831,715,230 581,569,260 293,235,431 208,848,597 122,161,000 \n \nPer capita amount ($) \n1,861.43 838.59 \n1,022.84 \nPer capita amount ($) \n838.59 181.21 156.47 \n24.74 \n205.30 138.17 \n67.13 \n137.16 21.25 37.82 23.11 51.77 3.21 \n58.51 \n84.96 30.20 23.42 31.34 \n171.45 48.06 \n123.39 \n1,022.84 352.49 273.64 191.34 96.48 68.71 40.19 \n \nPercent of total 100.0% 45.1% 54.9% \nPercent of total 45.1% \n9.7% 8.4% 1.3% \n11.0% 7.4% 3.6% \n7.4% 1.1% 2.0% 1.2% 2.8% 0.2% \n3.1% \n4.6% 1.6% 1.3% 1.7% \n9.2% 2.6% 6.6% \n54.9% 18.9% 14.7% 10.3% \n5.2% 3.7% 2.2% \n \nC - 1 \n \n 2007 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: 2007 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 5,910,908,102 2,630,557,781 3,052,108,574 \n228,241,747 \nAmount ($) \n2,630,557,781 481,765,903 50,046,480 889,335,108 126,357,403 17,493,918 152,379,397 46,620,986 222,601,897 30,354,843 69,199,743 544,402,104 \n3,052,108,574 1,176,440,498 \n766,634,628 533,727,226 129,214,087 241,894,107 204,198,029 \n228,241,747 \n \nPer capita amount ($) \n1,944.70 865.46 \n1,004.15 75.09 \nPer capita amount ($) \n865.46 158.50 \n16.47 292.59 \n41.57 5.76 \n50.13 15.34 73.24 \n9.99 22.77 179.11 \n1,004.15 387.05 252.22 175.60 42.51 79.58 67.18 \n75.09 \n \nPercent of total \n100.0% 44.5% 51.6% 3.9% \nPercent of total \n44.5% 8.2% 0.8% \n15.0% 2.1% 0.3% 2.6% 0.8% 3.8% 0.5% 1.2% 9.2% \n51.6% 19.9% 13.0% \n9.0% 2.2% 4.1% 3.5% \n3.9% \n \nC - 2 \n \n 2007 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: 2007 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 9,046,970,754 3,480,580,665 3,276,903,966 1,891,712,662 \n328,822,629 68,950,832 \n991,266,092 283,867,355 \n73,218,046 526,461,928 \n82,686,522 25,032,241 \n470,872,122 267,381,606 \n53,884,677 74,863,068 37,995,362 36,747,409 \n9,567,104,480 3,497,066,414 3,296,237,335 2,343,369,500 \n373,639,445 56,791,786 \n228,241,747 133,095,373 \n30,270,822 42,467,805 20,576,574 \n1,831,173 \nAmount ($) 6,811,957,548 \n353,144,720 2,874,220,190 3,584,592,638 \n \nPer capita amount ($) 2,976.47 1,145.12 1,078.11 \n622.38 108.18 \n22.68 \n326.13 93.39 24.09 \n173.21 27.20 8.24 \n154.92 87.97 17.73 24.63 12.50 12.09 \n3,147.60 1,150.54 1,084.47 \n770.97 122.93 \n18.68 \n75.09 43.79 \n9.96 13.97 \n6.77 0.60 \nPer capita amount ($) 2,241.15 \n116.19 945.62 1,179.34 \n \nC - 3 \n \nPercent of total 100.0% \n38.5% 36.2% 20.9% \n3.6% 0.8% \n100.0% 28.6% 7.4% 53.1% 8.3% 2.5% \n100.0% 56.8% 11.4% 15.9% 8.1% 7.8% \n100.0% 36.6% 34.5% 24.5% 3.9% 0.6% \n100.0% 58.3% 13.3% 18.6% 9.0% 0.8% \nPercent of total 100.0% \n5.2% 42.2% 52.6% \n \n 2007 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: 2007 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 774,337,287 581,622,773 192,714,514 \nAmount ($) 581,622,773 171,342,072 129,716,403 \n41,625,669 \n172,863,050 90,309,003 82,554,047 \n67,561,529 9,101,525 \n24,872,360 8,308,215 \n24,325,472 953,957 \n24,571,376 \n44,836,370 22,593,983 20,877,143 \n1,365,244 \n100,448,376 32,326,874 68,121,502 \n192,714,514 104,682,364 \n0 0 22,556,205 45,063,573 20,412,372 \n \nPer capita amount ($) \n1,518.65 1,140.69 \n377.96 \nPer capita amount ($) \n1,140.69 336.04 254.40 81.64 \n339.02 177.12 161.91 \n132.50 17.85 48.78 16.29 47.71 1.87 \n48.19 \n87.93 44.31 40.94 \n2.68 \n197.00 63.40 \n133.60 \n377.96 205.31 \n0.00 0.00 44.24 88.38 40.03 \n \nPercent of total 100.0% 75.1% 24.9% \nPercent of total 75.1% 22.1% 16.8% \n5.4% \n22.3% 11.7% 10.7% \n8.7% 1.2% 3.2% 1.1% 3.1% 0.1% \n3.2% \n5.8% 2.9% 2.7% 0.2% \n13.0% 4.2% 8.8% \n24.9% 13.5% \n0.0% 0.0% 2.9% 5.8% 2.6% \n \nD - 1 \n \n 2007 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: 2007 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 764,326,769 468,310,658 261,071,946 \n34,944,165 \nAmount ($) \n468,310,658 65,677,022 27,491,696 \n181,081,828 32,054,736 20,140,928 31,272,848 1,558,019 26,921,463 0 13,031,153 69,080,965 \n261,071,946 169,997,356 \n0 0 15,201,622 41,377,513 34,495,455 \n34,944,165 \n \nPer capita amount ($) \n1,499.02 918.46 512.02 68.53 \nPer capita amount ($) \n918.46 128.81 \n53.92 355.14 \n62.87 39.50 61.33 \n3.06 52.80 \n0.00 25.56 135.48 \n512.02 333.40 \n0.00 0.00 29.81 81.15 67.65 \n68.53 \n \nPercent of total \n100.0% 61.3% 34.2% 4.6% \nPercent of total \n61.3% 8.6% 3.6% \n23.7% 4.2% 2.6% 4.1% 0.2% 3.5% 0.0% 1.7% 9.0% \n34.2% 22.2% \n0.0% 0.0% 2.0% 5.4% 4.5% \n4.6% \n \nD - 2 \n \n 2007 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: 2007 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 703,279,248 604,397,714 \n53,755,000 20,843,248 24,283,286 \n0 \n63,676,495 19,605,000 44,000,000 \n0 71,495 \n0 \n27,629,501 11,088,102 13,025,000 \n1,894,898 1,621,501 \n0 \n739,326,242 612,914,612 \n84,730,000 18,948,350 22,733,280 \n0 \n34,944,165 31,242,634 \n1,697,494 1,073,373 \n930,664 0 \nAmount ($) 822,508,248 \n26,516,233 82,813,223 713,178,792 \n \nPer capita amount ($) 1,379.29 1,185.36 \n105.43 40.88 47.62 0.00 \n124.88 38.45 86.29 0.00 0.14 0.00 \n54.19 21.75 25.54 \n3.72 3.18 0.00 \n1,449.98 1,202.06 \n166.17 37.16 44.59 0.00 \n68.53 61.27 \n3.33 2.11 1.83 0.00 \nPer capita amount ($) 1,613.12 \n52.00 162.42 1,398.70 \n \nD - 3 \n \nPercent of total 100.0% \n85.9% 7.6% 3.0% 3.5% 0.0% \n100.0% 30.8% 69.1% 0.0% 0.1% 0.0% \n100.0% 40.1% 47.1% 6.9% 5.9% 0.0% \n100.0% 82.9% 11.5% 2.6% 3.1% 0.0% \n100.0% 89.4% 4.9% 3.1% 2.7% 0.0% \nPercent of total 100.0% \n3.2% 10.1% 86.7% \n \n 2007 Local Government Finance Highlights Report \nAppendix E: Index to Governments Included in the Report \n \nGovernment \n \nResponded to survey \n \n2006 Fiscal Year End Month \n \nCounties 1 Appling 2 Athens-Clarke * 3 Atkinson 4 Augusta/Richmond * 5 Bacon 6 Baker 7 Baldwin 8 Banks 9 Barrow \n10 Bartow 11 Ben Hill 12 Berrien 13 Bibb 14 Bleckley 15 Brantley 16 Brooks 17 Bryan 18 Bulloch 19 Burke 20 Butts 21 Calhoun 22 Camden 23 Candler 24 Carroll 25 Catoosa 26 Charlton 27 Chatham 28 Chattooga 29 Cherokee 30 Clay 31 Clayton 32 Clinch 33 Cobb 34 Coffee 35 Colquitt 36 Columbia 37 Columbus/Muscogee * 38 Cook 39 Coweta 40 Crawford 41 Crisp \n \nYes September Yes June Yes June Yes December Yes December Yes April Yes June Yes June Yes September Yes December Yes December Yes June Yes June Yes December Yes December Yes June Yes December Yes June Yes September Yes June Yes December Yes June Yes June Yes June Yes September Yes December Yes June Yes December Yes December Yes September Yes June Yes July Yes September Yes December Yes June Yes June Yes June Yes September Yes December Yes September Yes June \n \nGovernment \n \n2006 Responded Fiscal Year to survey End Month \n \n42 Cusseta-Chattahoochee Yes June \n \n43 Dade \n \nYes December \n \n44 Dawson \n \nYes December \n \n45 Decatur \n \nYes June \n \n46 DeKalb \n \nYes December \n \n47 Dodge \n \nYes December \n \n48 Dooly \n \nYes September \n \n49 Dougherty \n \nYes June \n \n50 Douglas \n \nYes December \n \n51 Early \n \nYes June \n \n52 Echols \n \nYes December \n \n53 Effingham \n \nYes June \n \n54 Elbert \n \nYes June \n \n55 Emanuel \n \nYes September \n \n56 Evans \n \nYes June \n \n57 Fannin \n \nYes December \n \n58 Fayette \n \nYes June \n \n59 Floyd \n \nYes December \n \n60 Forsyth \n \nYes December \n \n61 Franklin \n \nYes June \n \n62 Fulton \n \nYes December \n \n63 Gilmer \n \nYes March \n \n64 Glascock \n \nYes December \n \n65 Glynn \n \nYes June \n \n66 Gordon \n \nYes June \n \n67 Grady \n \nYes December \n \n68 Greene \n \nYes September \n \n69 Gwinnett \n \nYes December \n \n70 Habersham \n \nYes June \n \n71 Hall \n \nYes June \n \n72 Hancock \n \nYes December \n \n73 Haralson \n \nYes June \n \n74 Harris \n \nYes June \n \n75 Hart \n \nYes September \n \n76 Heard \n \nNo \n \n77 Henry \n \nYes June \n \n78 Houston \n \nYes June \n \n79 Irwin \n \nYes August \n \n80 Jackson \n \nYes December \n \n81 Jasper \n \nYes December \n \n82 Jeff Davis \n \nYes June \n \n83 Jefferson \n \nYes June \n \n* Consolidated county/city government \n \nE- 1 \n \n 2007 Local Government Finance Highlights Report \nAppendix E: Index to Governments Included in the Report \n \nGovernment \n \nResponded to survey \n \n2006 Fiscal Year End Month \n \nGovernment \n \n84 Jenkins \n \nYes \n \n85 Johnson \n \nYes \n \n86 Jones \n \nYes \n \n87 Lamar \n \nNo \n \n88 Lanier \n \nYes \n \n89 Laurens \n \nYes \n \n90 Lee \n \nYes \n \n91 Liberty \n \nYes \n \n92 Lincoln \n \nYes \n \n93 Long \n \nYes \n \n94 Lowndes \n \nYes \n \n95 Lumpkin \n \nYes \n \n96 Macon \n \nYes \n \n97 Madison \n \nYes \n \n98 Marion \n \nYes \n \n99 McDuffie \n \nYes \n \n100 McIntosh \n \nNo \n \n101 Meriwether \n \nYes \n \n102 Miller \n \nYes \n \n103 Mitchell \n \nYes \n \n104 Monroe \n \nYes \n \n105 Montgomery \n \nYes \n \n106 Morgan \n \nYes \n \n107 Murray \n \nYes \n \n108 Newton \n \nYes \n \n109 Oconee \n \nYes \n \n110 Oglethorpe \n \nYes \n \n111 Paulding \n \nYes \n \n112 Peach \n \nYes \n \n113 Pickens \n \nYes \n \n114 Pierce \n \nYes \n \n115 Pike \n \nYes \n \n116 Polk \n \nYes \n \n117 Pulaski \n \nYes \n \n118 Putnam \n \nYes \n \n119 Quitman \n \nYes \n \n120 Rabun \n \nYes \n \n121 Randolph \n \nNo \n \n122 Rockdale \n \nYes \n \n123 Schley \n \nNo \n \n124 Screven \n \nYes \n \n125 Seminole \n \nYes \n \n126 Spalding \n \nYes \n \n127 Stephens \n \nYes \n \n* Consolidated county/city government \n \nJune December August \nJune June June June June June June December June December December December \nSeptember June December December December June December June June December June September December December October June December December December June \nDecember \nJune May June June \n \n128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth \nMunicipalities 1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany \n10 Aldora \n \nE- 2 \n \n2006 Responded Fiscal Year to survey End Month \nYes December Yes June Yes June Yes June Yes September Yes June Yes June Yes September Yes December Yes June Yes December Yes December Yes June Yes June Yes June Yes December Yes December Yes December Yes September Yes June Yes June Yes June Yes June Yes December Yes December Yes December Yes June Yes December Yes September Yes June Yes September Yes June \nYes December Yes December Yes December Yes September Yes December Yes December Yes December Yes October Yes June Yes December \n \n 2007 Local Government Finance Highlights Report \nAppendix E: Index to Governments Included in the Report \n \nGovernment \n \nResponded to survey \n \n2006 Fiscal Year End Month \n \nGovernment \n \n11 Allenhurst \n \nNo \n \n12 Allentown \n \nYes \n \n13 Alma \n \nYes \n \n14 Alpharetta \n \nYes \n \n15 Alston \n \nYes \n \n16 Alto \n \nNo \n \n17 Ambrose \n \nYes \n \n18 Americus \n \nYes \n \n19 Andersonville \n \nYes \n \n20 Arabi \n \nNo \n \n21 Aragon \n \nYes \n \n22 Arcade \n \nYes \n \n23 Argyle \n \nYes \n \n24 Arlington \n \nYes \n \n25 Arnoldsville \n \nYes \n \n26 Ashburn \n \nYes \n \n27 Atlanta \n \nYes \n \n28 Attapulgus \n \nYes \n \n29 Auburn \n \nYes \n \n30 Austell \n \nYes \n \n31 Avalon \n \nNo \n \n32 Avera \n \nYes \n \n33 Avondale Estates \n \nYes \n \n34 Baconton \n \nYes \n \n35 Bainbridge \n \nYes \n \n36 Baldwin \n \nYes \n \n37 Ball Ground \n \nYes \n \n38 Barnesville \n \nYes \n \n39 Bartow \n \nYes \n \n40 Barwick \n \nYes \n \n41 Baxley \n \nYes \n \n42 Bellville \n \nYes \n \n43 Berkeley Lake \n \nYes \n \n44 Berlin \n \nNo \n \n45 Bethlehem \n \nYes \n \n46 Between \n \nYes \n \n47 Bishop \n \nYes \n \n48 Blackshear \n \nYes \n \n49 Blairsville \n \nYes \n \n50 Blakely \n \nYes \n \n51 Bloomingdale \n \nYes \n \n52 Blue Ridge \n \nYes \n \n53 Bluffton \n \nYes \n \n54 Blythe \n \nYes \n \n* Consolidated county/city government \n \nDecember June June June \nDecember December June \nJune December June June December June June April September June \nJune December April September June June September June June September June December \nDecember December December June December December June December December December \n \n55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey 97 Chester 98 Chickamauga \n \nE- 3 \n \n2006 Responded Fiscal Year to survey End Month \nYes March Yes December Yes December Yes June Yes December No Yes June Yes June Yes June Yes December Yes December Yes June No No Yes June Yes June No No Yes June Yes June Yes December Yes December No Yes June Yes June Yes December Yes September Yes December Yes September No Yes December Yes June Yes June Yes June Yes June Yes December Yes December Yes June No Yes December Yes December Yes June Yes December Yes December \n \n 2007 Local Government Finance Highlights Report \nAppendix E: Index to Governments Included in the Report \n \nGovernment \n \nResponded to survey \n \n2006 Fiscal Year End Month \n \nGovernment \n \n2006 Responded Fiscal Year to survey End Month \n \n99 Clarkesville \n \nYes \n \n100 Clarkston \n \nYes \n \n101 Claxton \n \nYes \n \n102 Clayton \n \nYes \n \n103 Clermont \n \nYes \n \n104 Cleveland \n \nYes \n \n105 Climax \n \nYes \n \n106 Cobbtown \n \nYes \n \n107 Cochran \n \nYes \n \n108 Cohutta \n \nYes \n \n109 Colbert \n \nYes \n \n110 Coleman \n \nYes \n \n111 College Park \n \nYes \n \n112 Collins \n \nYes \n \n113 Colquitt \n \nYes \n \n114 Comer \n \nYes \n \n115 Commerce \n \nYes \n \n116 Concord \n \nYes \n \n117 Conyers \n \nYes \n \n118 Coolidge \n \nYes \n \n119 Cordele \n \nYes \n \n120 Cornelia \n \nYes \n \n121 Covington \n \nYes \n \n122 Crawford \n \nYes \n \n123 Crawfordville \n \nYes \n \n124 Culloden \n \nYes \n \n125 Cumming \n \nYes \n \n126 Cuthbert \n \nYes \n \n127 Dacula \n \nYes \n \n128 Dahlonega \n \nYes \n \n129 Daisy \n \nYes \n \n130 Dallas \n \nYes \n \n131 Dalton \n \nYes \n \n132 Damascus \n \nNo \n \n133 Danielsville \n \nNo \n \n134 Danville \n \nYes \n \n135 Darien \n \nYes \n \n136 Dasher \n \nYes \n \n137 Davisboro \n \nYes \n \n138 Dawson \n \nYes \n \n139 Dawsonville \n \nYes \n \n140 Dearing \n \nYes \n \n141 Decatur \n \nYes \n \n142 Deepstep \n \nYes \n \n* Consolidated county/city government \n \nDecember December June June June June December December June December September December June December June December June July June December June December December December December December December September December September June June December \nJune June June July August December December June December \n \n143 Demorest 144 Denton 145 DeSoto 146 Dexter 147 Dillard 148 Doerun 149 Donalsonville 150 Dooling 151 Doraville 152 Douglas 153 Douglasville 154 Dublin 155 Dudley 156 Duluth 157 DuPont 158 East Dublin 159 East Ellijay 160 East Point 161 Eastman 162 Eatonton 163 Edgehill 164 Edison 165 Elberton 166 Ellaville 167 Ellenton 168 Ellijay 169 Emerson 170 Enigma 171 Ephesus 172 Eton 173 Euharlee 174 Fairburn 175 Fairmount 176 Fargo 177 Fayetteville 178 Fitzgerald 179 Flemington 180 Flovilla 181 Flowery Branch 182 Folkston 183 Forest Park 184 Forsyth 185 Fort Gaines 186 Fort Oglethorpe \n \nYes December Yes December No Yes December Yes June Yes December Yes May Yes June Yes June Yes June Yes June Yes June Yes December Yes June No Yes June Yes June Yes June Yes December Yes August Yes June Yes June Yes June Yes June Yes December Yes December Yes June Yes December Yes December Yes December Yes December Yes September Yes December Yes August Yes July Yes December Yes June Yes December Yes June Yes December Yes June Yes December Yes June Yes December \n \nE- 4 \n \n 2007 Local Government Finance Highlights Report \nAppendix E: Index to Governments Included in the Report \n \nGovernment \n \nResponded to survey \n \n2006 Fiscal Year End Month \n \nGovernment \n \n187 Fort Valley \n \nYes \n \n188 Franklin \n \nYes \n \n189 Franklin Springs \n \nYes \n \n190 Funston \n \nYes \n \n191 Gainesville \n \nYes \n \n192 Garden City \n \nYes \n \n193 Garfield \n \nYes \n \n194 Gay \n \nYes \n \n195 Geneva \n \nYes \n \n196 Georgetown \n \nYes \n \n197 Gibson \n \nYes \n \n198 Gillsville \n \nYes \n \n199 Girard \n \nNo \n \n200 Glennville \n \nYes \n \n201 Glenwood \n \nYes \n \n202 Good Hope \n \nYes \n \n203 Gordon \n \nYes \n \n204 Graham \n \nYes \n \n205 Grantville \n \nYes \n \n206 Gray \n \nYes \n \n207 Grayson \n \nYes \n \n208 Greensboro \n \nYes \n \n209 Greenville \n \nYes \n \n210 Griffin \n \nYes \n \n211 Grovetown \n \nYes \n \n212 Gum Branch \n \nYes \n \n213 Guyton \n \nYes \n \n214 Hagan \n \nYes \n \n215 Hahira \n \nNo \n \n216 Hamilton \n \nYes \n \n217 Hampton \n \nYes \n \n218 Hapeville \n \nYes \n \n219 Haralson \n \nYes \n \n220 Harlem \n \nYes \n \n221 Harrison \n \nYes \n \n222 Hartwell \n \nYes \n \n223 Hawkinsville \n \nYes \n \n224 Hazlehurst \n \nYes \n \n225 Helen \n \nYes \n \n226 Helena \n \nYes \n \n227 Hephzibah \n \nYes \n \n228 Hiawassee \n \nYes \n \n229 Higgston \n \nYes \n \n230 Hiltonia \n \nNo \n \n* Consolidated county/city government \n \nSeptember December December December June December June February December December December June \nJune December December September September September December August September June June December December June June \nDecember December June June December December December June June June June June June December \n \n231 Hinesville 232 Hiram 233 Hoboken 234 Hogansville 235 Holly Springs 236 Homeland 237 Homer 238 Homerville 239 Hoschton 240 Hull 241 Ideal 242 Ila 243 Iron City 244 Irwinton 245 Ivey 246 Jackson 247 Jacksonville 248 Jakin 249 Jasper 250 Jefferson 251 Jeffersonville 252 Jenkinsburg 253 Jersey 254 Jesup 255 Jonesboro 256 Junction City 257 Kennesaw 258 Keysville 259 Kingsland 260 Kingston 261 Kite 262 LaFayette 263 LaGrange 264 Lake City 265 Lake Park 266 Lakeland 267 Lavonia 268 Lawrenceville 269 Leary 270 Leesburg 271 Lenox 272 Leslie 273 Lexington 274 Lilburn \n \nE- 5 \n \n2006 Responded Fiscal Year to survey End Month \nYes October Yes June Yes December Yes June Yes December Yes December Yes June Yes June Yes December Yes December Yes June Yes December Yes December Yes September Yes September Yes December Yes June Yes June Yes September Yes December No Yes December Yes December Yes June Yes December Yes December Yes September Yes December Yes September No Yes December Yes September Yes June Yes December Yes December Yes December Yes December Yes August Yes December Yes June Yes December Yes June Yes June Yes June \n \n 2007 Local Government Finance Highlights Report \nAppendix E: Index to Governments Included in the Report \n \nGovernment \n \nResponded to survey \n \n2006 Fiscal Year End Month \n \nGovernment \n \n2006 Responded Fiscal Year to survey End Month \n \n275 Lilly \n \nYes \n \n276 Lincolnton \n \nYes \n \n277 Lithonia \n \nNo \n \n278 Locust Grove \n \nYes \n \n279 Loganville \n \nYes \n \n280 Lone Oak \n \nYes \n \n281 Lookout Mountain \n \nYes \n \n282 Louisville \n \nYes \n \n283 Lovejoy \n \nYes \n \n284 Ludowici \n \nYes \n \n285 Lula \n \nNo \n \n286 Lumber City \n \nNo \n \n287 Lumpkin \n \nNo \n \n288 Luthersville \n \nYes \n \n289 Lyerly \n \nYes \n \n290 Lyons \n \nYes \n \n291 Macon \n \nYes \n \n292 Madison \n \nYes \n \n293 Manassas \n \nYes \n \n294 Manchester \n \nYes \n \n295 Mansfield \n \nYes \n \n296 Marietta \n \nYes \n \n297 Marshallville \n \nYes \n \n298 Martin \n \nYes \n \n299 Maxeys \n \nNo \n \n300 Maysville \n \nYes \n \n301 McCaysville \n \nYes \n \n302 McDonough \n \nYes \n \n303 McIntyre \n \nYes \n \n304 McRae \n \nYes \n \n305 Meansville \n \nYes \n \n306 Meigs \n \nYes \n \n307 Menlo \n \nYes \n \n308 Metter \n \nYes \n \n309 Midville \n \nYes \n \n310 Midway \n \nYes \n \n311 Milan \n \nYes \n \n312 Milledgeville \n \nYes \n \n313 Millen \n \nYes \n \n314 Milner \n \nNo \n \n315 Mitchell \n \nYes \n \n316 Molena \n \nYes \n \n317 Monroe \n \nYes \n \n318 Montezuma \n \nYes \n \n* Consolidated county/city government \n \nDecember December \nDecember June June June December June December \nJune December December June June December June December June June December \nDecember June December December December December December June September December December December June June \nDecember December December September \n \n319 Monticello 320 Montrose 321 Moreland 322 Morgan 323 Morganton 324 Morrow 325 Morven 326 Moultrie 327 Mount Airy 328 Mount Vernon 329 Mount Zion 330 Mountain City 331 Mountain Park 332 Nahunta 333 Nashville 334 Nelson 335 Newborn 336 Newington 337 Newnan 338 Newton 339 Nicholls 340 Nicholson 341 Norcross 342 Norman Park 343 North High Shoals 344 Norwood 345 Nunez 346 Oak Park 347 Oakwood 348 Ochlocknee 349 Ocilla 350 Oconee 351 Odum 352 Offerman 353 Oglethorpe 354 Oliver 355 Omega 356 Orchard Hill 357 Oxford 358 Palmetto 359 Parrott 360 Patterson 361 Pavo 362 Payne City \n \nYes June No Yes December Yes June No Yes June Yes June Yes September Yes December Yes December Yes September Yes December Yes December Yes June Yes July Yes June Yes December Yes December Yes December Yes December Yes June Yes June Yes December No Yes June Yes June Yes June Yes December Yes December Yes December Yes June Yes December Yes June Yes June Yes December No Yes December Yes December Yes December Yes June Yes December Yes December Yes December Yes December \n \nE- 6 \n \n 2007 Local Government Finance Highlights Report \nAppendix E: Index to Governments Included in the Report \n \nGovernment \n \nResponded to survey \n \n2006 Fiscal Year End Month \n \nGovernment \n \n2006 Responded Fiscal Year to survey End Month \n \n363 Peachtree City \n \nYes \n \n364 Pearson \n \nYes \n \n365 Pelham \n \nYes \n \n366 Pembroke \n \nYes \n \n367 Pendergrass \n \nYes \n \n368 Perry \n \nYes \n \n369 Pine Lake \n \nYes \n \n370 Pine Mountain \n \nYes \n \n371 Pinehurst \n \nYes \n \n372 Pineview \n \nYes \n \n373 Pitts \n \nYes \n \n374 Plains \n \nYes \n \n375 Plainville \n \nYes \n \n376 Pooler \n \nYes \n \n377 Port Wentworth \n \nYes \n \n378 Portal \n \nYes \n \n379 Porterdale \n \nYes \n \n380 Poulan \n \nYes \n \n381 Powder Springs \n \nYes \n \n382 Preston \n \nYes \n \n383 Pulaski \n \nYes \n \n384 Quitman \n \nYes \n \n385 Ranger \n \nYes \n \n386 Ray City \n \nYes \n \n387 Rayle \n \nNo \n \n388 Rebecca \n \nYes \n \n389 Register \n \nNo \n \n390 Reidsville \n \nYes \n \n391 Remerton \n \nYes \n \n392 Rentz \n \nYes \n \n393 Resaca \n \nYes \n \n394 Rest Haven \n \nNo \n \n395 Reynolds \n \nYes \n \n396 Rhine \n \nYes \n \n397 Riceboro \n \nYes \n \n398 Richland \n \nYes \n \n399 Richmond Hill \n \nYes \n \n400 Riddleville \n \nYes \n \n401 Rincon \n \nYes \n \n402 Ringgold \n \nYes \n \n403 Riverdale \n \nYes \n \n404 Riverside \n \nYes \n \n405 Roberta \n \nYes \n \n406 Rochelle \n \nYes \n \n* Consolidated county/city government \n \nSeptember December June December December June December June June December December June December December June June December December June December June June December December \nDecember \nJune March January April \nJune December June June December December December December June June September December \n \n407 Rockmart 408 Rocky Ford 409 Rome 410 Roopville 411 Rossville 412 Roswell 413 Royston 414 Rutledge 415 Sale City 416 Sandersville 417 Santa Claus 418 Sardis 419 Sasser 420 Savannah 421 Scotland 422 Screven 423 Senoia 424 Shady Dale 425 Sharon 426 Sharpsburg 427 Shellman 428 Shiloh 429 Siloam 430 Sky Valley 431 Smithville 432 Smyrna 433 Snellville 434 Social Circle 435 Soperton 436 Sparks 437 Sparta 438 Springfield 439 St. Marys 440 Stapleton 441 Statesboro 442 Statham 443 Stillmore 444 Stockbridge 445 Stone Mountain 446 Sugar Hill 447 Summertown 448 Summerville 449 Sumner 450 Sunny Side \n \nYes June No Yes December Yes December Yes September Yes June Yes June Yes June Yes December Yes December Yes December Yes December Yes December Yes December Yes December Yes June Yes December Yes September No Yes December No No Yes December Yes December Yes December Yes June Yes June Yes June Yes December Yes December Yes April Yes December Yes June Yes June Yes June Yes June No Yes December Yes December Yes December Yes June Yes June Yes December Yes December \n \nE- 7 \n \n 2007 Local Government Finance Highlights Report \nAppendix E: Index to Governments Included in the Report \n \nGovernment \n \nResponded to survey \n \n2006 Fiscal Year End Month \n \nGovernment \n \n451 Surrency \n \nYes \n \n452 Suwanee \n \nYes \n \n453 Swainsboro \n \nYes \n \n454 Sycamore \n \nYes \n \n455 Sylvania \n \nYes \n \n456 Sylvester \n \nYes \n \n457 Talbotton \n \nNo \n \n458 Talking Rock \n \nYes \n \n459 Tallapoosa \n \nYes \n \n460 Tallulah Falls \n \nYes \n \n461 Talmo \n \nYes \n \n462 Tarrytown \n \nYes \n \n463 Taylorsville \n \nYes \n \n464 Temple \n \nYes \n \n465 Tennille \n \nYes \n \n466 Thomaston \n \nYes \n \n467 Thomasville \n \nYes \n \n468 Thomson \n \nYes \n \n469 Thunderbolt \n \nYes \n \n470 Tifton \n \nYes \n \n471 Tiger \n \nYes \n \n472 Tignall \n \nNo \n \n473 Toccoa \n \nYes \n \n474 Toomsboro \n \nYes \n \n475 Trenton \n \nYes \n \n476 Trion \n \nYes \n \n477 Tunnell Hill \n \nNo \n \n478 Turin \n \nYes \n \n479 Twin City \n \nYes \n \n480 Ty Ty \n \nYes \n \n481 Tybee Island \n \nYes \n \n482 Tyrone \n \nYes \n \n483 Unadilla \n \nYes \n \n484 Union City \n \nYes \n \n485 Union Point \n \nYes \n \n486 Uvalda \n \nYes \n \n487 Valdosta \n \nYes \n \n488 Varnell \n \nNo \n \n489 Vernonburg \n \nYes \n \n490 Vidalia \n \nYes \n \n491 Vidette \n \nYes \n \n492 Vienna \n \nYes \n \n493 Villa Rica \n \nYes \n \n494 Waco \n \nYes \n \n* Consolidated county/city government \n \nDecember June November June December June \nDecember August June June December December December June December December December December June December \nJune December December June \nDecember December December December June September August September December June \nDecember December June September March February \n \n495 Wadley 496 Waleska 497 Walnut Grove 498 Walthourville 499 Warm Springs 500 Warner Robins 501 Warrenton 502 Warwick 503 Washington 504 Watkinsville 505 Waverly Hall 506 Waycross 507 Waynesboro 508 West Point 509 Weston 510 Whigham 511 White 512 White Plains 513 Whitesburg 514 Willacoochee 515 Williamson 516 Winder 517 Winterville 518 Woodbine 519 Woodbury 520 Woodland 521 Woodstock 522 Woodville 523 Woolsey 524 Wrens 525 Wrightsville 526 Yatesville 527 Young Harris 528 Zebulon \n \nE- 8 \n \n2006 Responded Fiscal Year to survey End Month \nYes December Yes June Yes June Yes December Yes December Yes June Yes December Yes June Yes December Yes June Yes June Yes June Yes December Yes December Yes July Yes August Yes December No Yes December Yes December Yes December Yes June Yes December Yes December Yes December No Yes June Yes December Yes December Yes December Yes December Yes December Yes December Yes December \n \n 2007 Local Government Finance Highlights Report \nAppendix E: Index to Governments Included in the Report \n \nGovernment \n \nResponded to survey \n \n2006 Fiscal Year End Month \n \nGovernment \n \n2006 Responded Fiscal Year to survey End Month \n \n* Consolidated county/city government \n \nE- 9 \n \n "},{"id":"dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2005-belec-p-btext","title":"Georgia local government finance, 2005: highlights","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Community Affairs."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Community Affairs"],"dc_date":["2005"],"dcterms_description":["1991-","Highlights and updates two other publications: Georgia local government finances, fiscal planning guide. County version; and: Georgia local government finances, fiscal planning guide, Municipal version.","Latest issue consulted: Dec. 2004."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia Dept. of Community Affairs, 2005"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Local finance--Georgia--Statistics","Municipal finance--Georgia--Statistics"],"dcterms_title":["Georgia local government finance, 2005: highlights","Local government finance highlights"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2005-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2005-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"$ \nGEORGIA LOCAL GOVERNMENT FINANCE \n2005 HIGHLIGHTS \nGeorgia Department of Community Affairs December 2005 \n \n 2005 Local Government Finance Highlights \nTable of Contents \nExecutive Summary ........................................................................................................................ i County Government Finances: 2005................................................................................................ 1 Municipal Government Finances: 2005 .......................................................................................... 9 Consolidated Government Finances: 2005 .................................................................................... 16 Appendix A: Data Categories .................................................................................................... A-1 Appendix B: County Government Finance Overview: 2005 ...................................................... B-1 Appendix C: Municipal Government Finance Overview: 2005 ...................................................C-1 Appendix D: Consolidated Government Finance Overview: 2005............................................. D-1 Appendix E: Governments Included in the 2005 Local Government Finance Survey ............... E-1 \n \n 2005 Local Government Finance Highlights \nExecutive Summary \nChange in Reporting Method The 2005 Local Government Finance Highlights report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2004 only. Reports prior to 2003 included fiscal years ended in July of one year, through June of the subsequent year. Although these earlier reports included financial data for twelve consecutive months, the use of two different fiscal years (e.g., 6 months of 2002 and six months of 2003) could create communication problems when comparing financial data of one government to that of other governments. \nThe 2005 Local Government Finance Highlights report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2004. This lag is necessary to allow time for local governments to close their accounting records and file their Report of Local Government Finances with DCA. After these reports are filed additional time is necessary for DCA to review the reports and solicit corrections from local governments when it appears that the original reports might contain errors or omissions. These corrections are then incorporated into DCA's database before the data is used to generate the Local Government Finance Highlights report. \nCounty Government Summary 9 County government revenues totaled $6.7 billion in 2004. General revenue collections totaled $5.9 billion, while enterprise funds generated $776 million. \n9 Total county expenditures amounted to $7.3 billion in 2004. County general expenditures amounted to $5.6 billion while expenditures from enterprise funds totaled $1.4 billion, and debt service expenditures (interest only) amounted to $201 million. \n9 Counties reported a total of $4.8 billion in outstanding debt at the end of 2004. During the past year, counties issued a total of $1.2 billion in new debt, and retired $721 million in old debt. \n9 At the end of 2004 counties held a total of $5.2 billion in cash and investment assets. \nMunicipal Government Summary 9 During 2004 municipal governments reported total revenue collections of $5.6 billion. General \nrevenue collections amounted to $2.4 billion, while cities received $3.2 billion from enterprise funds. \n9 Municipal expenditures amounted to $6.4 billion in 2004. General expenditures for municipalities were $2.3 billion and enterprise fund expenditures totaled $3.9 billion. Debt service expenditures (interest only) for municipalities amounted to $272 million. \n9 At the end of 2004, municipalities held outstanding debt totaling $8.6 billion. During 2004, municipalities issued a total of $2.8 billion in new debt, and retired a total of $387 million in old debt during the year. \n9 Municipalities held a total of $5.6 billion in cash and investment assets at the end of 2004. \nConsolidated Government Summary 9 The four consolidated county and city governments in 2004 reported total revenues of $701 million. \nConsolidated governments reported a total of $553 million from general revenues and $148 million from enterprise fund revenues. \ni \n \n 2005 Local Government Finance Highlights 9 Consolidated governments spent a total of $721 million in the year. General expenditures totaled $483 million; expenditures from enterprise funds amounted to $212 million and debt service costs (interest only) for the consolidated governments equaled $26 million. 9 At the end of 2004, consolidated governments held a total of $721 million in outstanding debt. During the year, the consolidated governments issued a total of $193 million in new debt of all types, and retired a total of $28 million in old debt. 9 At the end of 2004, the four consolidated governments reported cash and investment assets totaling $897 million. \nii \n \n 2005 Local Government Finance Highlights \nCounty Government Finances: 2004 \nDuring 2004, county governments in Georgia generated total revenues of $6.7 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $5.9 billion while revenues from enterprise funds amounted to $776 million. \nCounties reported expenditures from all sources amounting to $7.3 billion during 2004. General expenditures totaled $5.6 billion and expenditures for enterprise funds amounted to $1.4 billion. Debt service costs (interest only) during the year totaled $201 million. \nCounties reported a total of $4.8 billion in outstanding debt of all types at the end of 2004. During the year counties issued $1.2 billion in new debt and retired a total of $721 million in old debt. \nAt the end of the year, counties reported a total of $5.2 billion in cash and investment assets. \n \nCounty General Revenues \nCounty governments reported a total of $5.9 billion in general revenues in 2004. General revenues compose the majority of the county revenue dollar, amounting to 89% of all revenues received by counties in the year. \nSince 2000 general revenues have increased from $4.9 billion to $5.9 billion. \n \nCounty General Revenues: 2000 - 2004 \n$10 $8 $6 $4 $2 $0 '00 '01 '02 '03 '04 \n \nBillions ($) Billions ($) \n \nCounty Property Tax Revenues: 2000 - 2004 \n$5 $4 $3 $2 $1 $0 \n'00 '01 '02 '03 '04 \n \nGeneral revenues received from property taxes increased to $2.6 billion in 2004, accounting for 39% of all revenues received by counties. \n \n1 \n \n 2005 Local Government Finance Highlights \nGeneral revenues from sales taxes amounted to $1.3 billion in the year. Sales tax revenues amounted to 20% of total revenues. Sales tax revenues had shown little change over the past three years until 2004. \n \nBillions ($) \n \nCounty Sales Tax Revenues: 2000 - 2004 \n$3 \n$2 \n$1 \n$0 '00 '01 '02 '03 '04 \n \nMillions ($) \n \nCounty Excise and Special Use Taxes: 2000 - 2004 \n \n$500 $400 $300 $200 $100 \n$0 \n \n'00 '01 '02 '03 '04 \n \nGeneral revenues from excise and special use taxes increased to a level of $289 million in 2004. Excise and special use taxes are composed of alcoholic beverage taxes, insurance premiums taxes, hotel/motel taxes, franchise payments taxes and other excise taxes. \n \nRevenues from the collection of licenses, permits and fees amounted to $167 million in the year, amounting to only 3% of total county revenues. \n \nMillions ($) \n \nCounty Revenues from Licenses, Permits and Fees: 2000 - 2004 $300 \n$200 \n$100 \n$0 '00 '01 '02 '03 '04 \n \n2 \n \n 2005 Local Government Finance Highlights \n \nMillions ($) \n \nCounty Intergovernmental Revenues: 2000 - 2004 \n \n$1,000 $750 $500 $250 $0 \n \n'00 '01 '02 '03 '04 \n \nDuring 2004, counties received $626 million in intergovernmental revenues, amounting to 9% of total county revenue collections in the year. \n \nCounty governments received $468 million in funds from state government sources in 2004, or 9% of total county revenues. These state funds include federal pass-through funds, such as CDBG grants, received by county governments. Funds received directly from federal sources amounted to $110 million, or less than 2% of all revenues. County intergovernmental revenues received from other local governments amounted to $48 million. \n \nSource State Federal Other local \n \nCounty Intergovernmental Revenues, by Type: 2000 2004 Millions ($) \n \n2000 $403 $90 $37 \n \n2001 $419 $92 $34 \n \n2002 $464 $84 $39 \n \n2003 $463 $97 $41 \n \n2004 $468 $110 $48 \n \nService charges and other revenues increased to $860 million in 2004, amounting to 13% of total revenues. Service charge revenues had declined for counties in every year since 2000. \n \nMillions ($) \n \nCounty Service Charges and Other Revenues: 2000 - 2004 \n$1,500 \n$1,000 \n$500 \n$0 '00 '01 '02 '03 '04 \n \n3 \n \n 2005 Local Government Finance Highlights \n \nCounty Expenditures \nCounties in Georgia reported expenditures of $7.3 billion in 2004. Since 2000, county expenditures have increased from a level of $5.7 billion to the level of $7.3 billion. \nCounty General Expenditures \n \nBillions ($) \n \nCounty Total Expenditures: 2000 - 2004 \n$12 $9 $6 $3 $0 '00 '01 '02 '03 '04 \n \nCounty general expenditures totaled $5.6 billion in 2004. Since 2000, general expenditures have grown from a level of $4.5 billion to the present level. General expenditures accounted for 78% of total county spending in the past year. \n \nBillions ($) \n \nCounty General Expenditures: 2000 - 2004 \n$10 $8 $6 $4 $2 $0 '00 '01 '02 '03 '04 \n \nSpending for public safety by counties amounted to $1.5 billion in 2004, or 21% of total county expenditures. Administration costs totaled $944 million, amounting to 13% of total expenditures. Health and human services expenditures totaled $666 million. Expenditures for courts amounted to $465 million, or 6% of total spending while spending for highways, streets and drainage equaled $378 million. \n \n4 \n \n 2005 Local Government Finance Highlights \n \nCounty General Expenditures, by Category, as a Percent of Total Expenditures: 2004 \n \nCategory Public safety Capital expenditures Administration Health and human services Courts Highways, streets and drainage Other expenditures Leisure services Community development Public works Education (non-school board) \n \nAmount ($) $1.5 billion $945 million $944 million $666 million $465 million $378 million $263 million $262 million $143 million $55 million $2 million \n \n% of Total 21% 13% 13% 9% 6% 5% 4% 4% 2% 1% +0% \n \nMillions ($) \n \nCounty Capital Expenditures: 2000 - 2004 \n$1,500 \n$1,000 \n$500 \n$0 '00 '01 '02 '03 '04 \n \nCapital spending for equipment, land, structures, and construction, totaled $945 million, or 13% of total spending in 2004. Capital spending increased from a level of $892 million in 2003. \n \nCounty Debt Service \nDebt service expenditures (interest only) in 2004 equaled $201 million or 3% of total county expenditures, a slight increase over the amount of $198 million reported in the previous year. \n \nCounty Debt Service: 2000 - 2004 \n \n$400 $300 \n \n$200 $100 \n$0 \n \n'00 '01 '02 '03 '04 \n \n5 \n \n 2005 Local Government Finance Highlights \n \nCounty Enterprise Revenues \nCounty enterprise fund revenues in 2004 amounted to $776 million, a marked decrease over the $908 million reported in 2003. Revenues from enterprise funds accounted for 11% of total county revenues in the year. \n \nMillions ($) \n \nCounty Enterprise Fund Revenues: 2000 - 2004 \n$1,500 \n$1,000 \n$500 \n$0 '00 '01 '02 '03 '04 \n \nRevenues from county water and sewer systems amounted to $585 million or 8% of total county revenues in 2004. Revenues from solid waste systems totaled $121 million, or 2% of total revenues. Revenues from other enterprise funds accounted for $58 million, while airport revenues amounted to $9 million. Revenues from gas supply systems amounted to less than $1 million. \n \nRevenues of County Enterprise Funds, by Type: 2004 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $585 million $121 million $58 million \n$9 million $808,000 \n \n% of total 8% 2% 1% +0% +0% \n \nBillions ($) \n \nCounty Enterprise Expenditures \nCounty Enterprise Fund Expenditures: 2000 - 2004 \n$2.5 $2.0 $1.5 $1.0 $0.5 $0.0 \n'00 '01 '02 '03 '04 \n \nEnterprise fund expenditures amounted to $1.4 billion in 2004, a decrease from the $1.6 billion reported in 2003. Enterprise fund expenditures accounted for 19% of total county spending in 2004. \n \n6 \n \n 2005 Local Government Finance Highlights \nSpending for county water and sewer systems totaled $1.2 billion in the year, 16% of county spending. Expenditures for solid waste systems totaled $133 million while expenditures from other enterprise fund accounts totaled $108 million, or 1% of total spending. Spending for county airports amounted to $11 million ($3 million for DeKalb County's Peachtree-DeKalb Airport) while the one county gas system reported expenditures of $714,000. \n \nExpenditures from County Enterprise Funds, by Type: 2004 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $1.2 billion $133 million $108 million $11 million $714,000 \n \n% of total 16% 2% 1% +0% +0% \n \nCounty Debt Patterns \nDuring 2004, counties issued a total of $1.2 billion in debt, a small decrease over the amount issued in the previous year. \nAt the end of 2004, counties held $4.8 billion in debt. The amount of debt outstanding at the end of each year has increased from $3.6 billion in 2000 to the level of $4.8 billion. \n \nBillions ($) \n \nCounty Debt Issued and Amount Outstanding EOY: 2000 - 2004 \n \n$6 \n \n$4 \n \n$2 \n \n$0 '00 '01 '02 '03 '04 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nCounty Debt Issued by Type: 2004 \n \nOther long term Lease purchase \nG.O. Short-term \nRevenue \n \n$40 $71 $159 $218 \n \n$672 \n \n$0 \n \n$200 $400 $600 $800 \n \nMillions ($) \n \nIn 2004, counties issued a total of $672 million in revenue bond debt. Short-term borrowing totaled $218 million. Borrowing in the form of general obligation debt totaled an additional $159 million while lease purchases accounted for $71 million. Other-long term borrowing equaled $40 million. \n \n7 \n \n 2005 Local Government Finance Highlights \n \nAt the end of 2004, counties held a total of $3.1 billion in revenue bond debt, 64% of the total debt held by counties. General obligation debt amounted to $862 million, or 18% of the debt held. Lease purchase debt equaled an additional $523 million of the debt held. \n \nCounty Debt Outstanding at End of Year by Type: 2004 \n \nShort-term $93 \n \nOther long-term $220 \n \nLease purchase \n \n$523 \n \nGeneral obligation \n \n$862 \n \nRevenue bond \n \n$3,062 \n \n$0 \n \n$1,000 $2,000 $3,000 \n \nMillions ($) \n \nCounty Cash and Investment Assets \nAt the end of 2004, counties held a total of $5.2 billion in cash and investment assets, up from $4.4 billion at the end of the previous year. Since the end of 2000, the amount of cash and investment assets held by counties has increased only slightly from a level of $5.1 billion to the present level. \n \nBillions ($) \n \nCounty Cash and Investment Assets Held at End of Year: 2000 - 2004 \n$10 $8 $6 $4 $2 $0 '00 '01 '02 '03 '04 \n \n8 \n \n 2005 Local Government Finance Highlights \nMunicipal Government Finances: 2004 \nIn 2004, municipal revenues totaled $5.6 billion, showing an increase from the $5.1 billion reported in 2003. General revenues were a reported $2.4 billion while revenues from enterprise funds totaled $3.2 billion. \nTotal municipal spending during the year amounted to $6.4 billion, an increase over the $5.6 billion reported in 2003. General expenditures amounted to $2.3 billion, while expenditures from enterprise funds totaled $3.9 billion. Debt service costs (interest only) amounted to $272 million during the year. \nAt the end of 2004, municipalities held a total of $8.6 billion in debt. During 2004, cities issued a total of $2.8 billion in new debt and retired a total of $387 million. \nAt the end of 2004, municipalities reported $5.6 billion in cash and investment assets. \n \nMunicipal General Revenues \nMunicipal general revenues have shown little change over the past five years, increasing from $2.2 billion in 1999 to $2.4 billion in 2004. \n \nMunicipal General Revenues: 2000 - 2004 \n$5 $4 $3 $2 $1 $0 \n'00 '01 '02 '03 '04 \n \nMillions ($) Billions ($) \n \nMunicipal Property Tax Revenues: 2000 - 2004 \n \n$1,000 $750 $500 $250 $0 \n \n'00 '01 '02 '03 '04 \n \nProperty tax revenues totaled $633 million for municipalities in 2004. Since 2001, property tax revenues have increased from $469 million to the $633 million amount. Property taxes accounted for 11% of total municipal revenues in 2004. \n \n9 \n \n 2005 Local Government Finance Highlights \n \nRevenues from sales taxes totaled $522 million or 9% of total county revenues in 2004. \n \nMillions ($) \n \nMunicipal Sales Tax Revenues: 2000 - 2004 \n \n$1,000 $750 $500 $250 $0 \n \n'00 '01 '02 '03 '04 \n \nMillions ($) \n \nMunicipal Excise \u0026 Special Use Tax Revenues: 2000 - 2004 \n \n$800 $600 $400 $200 \n$0 \n \n'00 '01 '02 '03 '04 \n \nRevenues from excise and special use taxes totaled $449 million for cities in the last year, accounting for 8% of total revenues. \n \nRevenues from licenses, permits and fees totaled $160 million in 2004, equaling only 3% of the total municipal dollar. Licenses, permits and fees revenues increased from a level of $143 million in 2003. \n \nMillions ($) \n \nMunicipal Revenues from Licenses, Permits \u0026 Fees: 2000 - 2004 \n$300 \n$200 \n$100 \n$0 '00 '01 '02 '03 '04 \n \n10 \n \n 2005 Local Government Finance Highlights \n \nMillions ($) \n \nMunicipal Intergovernmental Revenues: 2000 - 2004 \n \n$500 $400 $300 $200 $100 \n$0 \n \n'00 '01 '02 '03 '04 \n \nMunicipalities received a total of $250 million from intergovernmental revenues in 2004. Intergovernmental revenues amounted to 4% of total municipal revenues in 2004. \n \nFunds received from state government sources in 2004 amounted to $93 million for municipalities. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources totaled $100 million and funds received from other local governments equaled $58 million. \n \nSource State Federal Other local \n \nMunicipal Intergovernmental Revenues, by Source: 2000  2004 Millions ($) \n \n2000 $105 $85 $40 \n \n2001 $101 $84 $48 \n \n2002 $116 $83 $56 \n \n2003 $106 $82 $54 \n \n2004 $93 $100 $58 \n \nRevenues from service charges and other revenues amounted to $399 million in 2004, equaling 7% of municipal revenue dollars. \n \nMillions ($) \n \nMunicipal Service Charges and Other Revenues: 2000 - 2004 $800 \n$600 \n$400 \n$200 \n$0 '00 '01 '02 '03 '04 \n \n11 \n \n 2005 Local Government Finance Highlights \nMunicipal Expenditures \nGeorgia's municipalities in the past year reported expenditures totaling $6.4 billion, an increase over the $5.6 billion reported in 2003. Spending by municipalities has increased from a level of $4.7 billion in 2000 to the current level of $6.4 billion. \n \nBillions ($) \n \nMunicipal Total Expenditures: 2000 - 2004 \n$12 $9 \n$6 \n$3 \n$0 '00 '01 '02 '03 '04 \n \nMunicipal General Expenditures \nMunicipal general expenditures amounted to $2.3 billion in 2004, a slight increase over the $2.2 billion reported in 2003. General expenditures for cities have increased only slightly from $2.1 billion in 2000 to the current level. \n \nBillions ($) \n \nMunicipal General Expenditures: 2000 - 2004 \n$5 $4 $3 $2 $1 $0 \n'00 '01 '02 '03 '04 \n \nMunicipal General Expenditures, by Category, as a Percent of Total Expenditures: 2004 \n \nCategory Public safety Administration Capital expenditures Highways, streets and drainage Other expenditures Leisure services Community development Courts Public works Education (non-school board) Health and human services \n \nAmount ($) $872 million $344 million $272 million $197 million $172 million $161 million $103 million $51 million $43 million $29 million $18 million \n \n% of Total 14% 5% 4% 3% 3% 3% 2% 1% 1% +0% +0% \n \n12 \n \n 2005 Local Government Finance Highlights \nSpending for public safety remained the largest municipal expenditure category in the past year, totaling $872 million or 14% of total municipal spending. Expenditures for administration totaled $344 million or 5% of total spending. Capital expenditures totaled $272 million or 4% of total municipal spending. Expenditures for highways, streets and drainage amounted to $197 million, 3% of the total spent by cities. \n \nMillions ($) Millions ($) \n \nMunicipal Capital Expenditures: 2000 - 2004 \n$500 $400 $300 $200 $100 \n$0 '00 '01 '02 '03 '04 \n \nCapital expenditures for equipment, land, structures, and construction, amounted to $272 million in 2004, or 4% of total municipal \nspending. Capital spending by municipalities has declined for three consecutive years. \n \nMunicipal Debt Service \nExpenditures for debt service costs (interest only) in the past year amounted to a total of $272 million, or 4% of the total municipal spending dollar. Debt service costs decreased from a level of $307 billion in 2003. \n \nMunicipal Debt Service: 2000 - 2004 \n$600 \n$400 \n$200 \n$0 '00 '01 '02 '03 '04 \n \n13 \n \n 2005 Local Government Finance Highlights \nFinances of Municipal Enterprise Funds \nMunicipalities generated revenues of $3.2 billion in 2004 from enterprise funds, accounting for 57% of total municipal revenues. \n \nBillions ($) \n \nMunicipal Enterprise Fund Revenues: 2000 - 2004 \n$6 \n$4 \n$2 \n$0 '00 '01 '02 '03 '04 \n \nWater and sewer system revenues totaled $1 billion, while revenues from electric supply systems amounted to $760 million. Airport revenues, primarily Atlanta's Hartsfield-Jackson International ($629 million), amounted to $643 million. Gas supply system revenues amounted to $468 million, while solid waste system revenues equaled $229 million. Revenues from other enterprise funds generated $110 million for cities. \n \nRevenues of Municipal Enterprise Funds, by Type: 2004 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $1.0 billion $760 million $643 million $468 million $229 million $110 million \n \n% of total 18% 14% 11% 8% 4% 2% \n \nExpenditures from enterprise funds amounted $3.9 billion in 2004. In the five-year period since 2000, spending from enterprise funds has risen from $2.2 billion to the current $3.9 billion. \n \nBillions ($) \n \nMunicipal Enterprise Fund Expenditures: 2000 - 2004 \n$6 \n$4 \n$2 \n$0 '00 '01 '02 '03 '04 \n \n14 \n \n 2005 Local Government Finance Highlights \nSpending for municipal water and sewer supply systems amounted to $1.4 billion in 2004, accounting for 22% of total municipal spending. Expenditures from electric supply systems amounted to $704 million, while airport system expenditures increased to a level of $988 million. Spending for Atlanta's Hartsfield-Jackson airport amounted to $970 million. Spending for gas supply systems totaled $376 million and solid waste system spending amounted to $240 million. Expenditures from other enterprise funds totaled $194 million. \n \nExpenditures of Municipal Enterprise Funds, by Type: 2004 \n \nCategory Water and sewer supply system Airport system Electric supply system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $1.4 billion $988 million $704 million $376 million $240 million $194 million \n \n% of total 22% 15% 11% 6% 4% 3% \n \nMunicipal Debt Patterns \nDuring 2004, cities issued a total of $2.8 billion in debt. Since 2000, municipalities in Georgia have issued a total of $9.2 billion in debt. \nAt the end of the year, municipalities held a total of $8.6 billion in outstanding debt. Since 2000, the amount of debt held by cities has increased from a level of $5.4 billion to the current level. \n \nBillions ($) \n \nMunicipal Debt Issued and Amount Outstanding EOY: 2000 - 2004 \n \n$10 $8 $6 $4 $2 $0 '00 '01 '02 '03 '04 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nMunicipal Debt Issued by Type: 2004 \n \nShort-term $27 Lease pool $47 G.O. bond $82 Other long-term $86 Revenue bond \n \n$0 \n \n$1,000 \n \n$2,000 \n \nMillions ($) \n \n$2,540 $3,000 \n \nDuring 2004, over 90% of the debt issued by cities was issued in the form of revenue bond debt, totaling $2.5 billion. Other long-term borrowing amounted to $86 million and general obligation borrowing amounted to $82 million. Lease pool borrowing accounted for $47 million while borrowing in the form of short-term funds totaled $27 million. The City of Atlanta in 2004 issued $1.5 billion in revenue bonds for Hartsfield-Jackson Airport. \n \n15 \n \n 2005 Local Government Finance Highlights \n \nEighty-three percent of the debt held at the end of 2004 by cities was held in the form of revenue bond debt, amounting to $7.2 billion. General obligation debt outstanding totaled $713 million, while debt in the form of other long-term funds totaled $531 million. Outstanding lease purchase debt equaled an additional $161 million and outstanding short-term debt totaled $31 million. \n \nMunicipal Debt Outstanding at EOY by Type: 2004 \n \nShort-term $31 \n \nLease purchase $161 \n \nOther long-term $531 \n \nG.O. bond \n \n$713 \n \nRevenue bond \n \n$7,200 \n \n$0 $2,000 $4,000 $6,000 $8,000 Millions ($) \n \nMunicipal Cash and Investment Assets \n \nMunicipal Cash and Investment Assets Held at End of Year: 2000 - 2004 \n$8 $6 $4 $2 $0 \n'00 '01 '02 '03 '04 \n \nAt the end of 2004, municipalities held a total of $5.6 billion in cash and investment assets. The amount of cash and investment assets held by municipalities showed little change from 2000 through the end of 2002 but has increased in the last two years. \n \nBillions ($) \n \n16 \n \n 2005 Local Government Finance Highlights \nConsolidated Government Finances: 2004 \nConsolidated governments in 2004 reported total revenues of $701 million. Consolidated government general revenues equaled $553 million, while revenues from enterprise funds equaled $148 million. \nThe four consolidated governments reported expenditures of $721 million in 2004. Consolidated government general expenditures amounted to $483 million, while expenditures from enterprise funds totaled $212 million. Debt service costs (interest only) amounted to $26 million for consolidated governments during the year. \nAt the end of 2004, consolidated governments held a total of $721 million in outstanding debt. The four consolidated governments issued a total of $193 million in new debt during the year while a total of $28 million in old debt was retired. \nAt the end of 2004, the four consolidated governments held a total of $897 million in cash and investment assets. \nConsolidated Government General Revenues \n \nConsolidated general revenues amounted to $553 million in 2004. General revenues have increased from $550 million in 2000 to the current level. \n \nConsolidated General Revenues: 2000 - 2004 \n \n$1,000 $750 $500 $250 $0 \n \n'00 '01 '02 '03 '04 \n \nMillions ($) Millions ($) \n \nConsolidated Government Property Tax Revenues: 2000 - 2004 \n$300 \n$200 \n$100 \n$0 '00 '01 '02 '03 '04 \n \nProperty tax revenues equaled $151 million for consolidated governments in 2004 or 22% of total revenues. \n \n17 \n \n 2005 Local Government Finance Highlights \nThe four consolidated governments received a total of $160 million in 2004 from the collection of sales taxes, a slight increase over the amount reported in the previous year. This amount is evenly divided between local option sales taxes and special purpose sales taxes. \n \nMillions ($) \n \nConsolidated Government Sales Tax Revenues: 2000 - 2004 \n$300 \n$200 \n$100 \n$0 '00 '01 '02 '03 '04 \n \nMillions ($) \n \nConsolidated Government Excise \u0026 Special Use Tax Revenues: 2000 - 2004 \n$100 $75 $50 $25 $0 '00 '01 '02 '03 '04 \n \nExcise and special use tax revenues generated $60 million for consolidated governments in 2004, totaling 9% of total revenues. \n \nConsolidated governments received a total of $23 million from licenses, permits and fees in 2004. Revenues from these sources have showed modest gains since 2000. \n \nMillions ($) \n \nConsolidated Licenses, Permits \u0026 Fees Revenues: 2000 - 2004 \n$50 $40 $30 $20 $10 \n$0 '00 '01 '02 '03 '04 \n \nMillions ($) \n \nConsolidated Government Intergovernmental Revenues: \n2000 - 2004 $120 \n$90 \n$60 \n$30 \n$0 '00 '01 '02 '03 '04 \n \nIntergovernmental revenues received by consolidated governments totaled $71 million in the past year, accounting for 10% of total consolidated government revenues. \n \n18 \n \n 2005 Local Government Finance Highlights \nFunds received by the consolidated governments from state government sources totaled $52 million in 2004. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $17 million while funds received from other local governments amounted to $2 million. \n \nConsolidated Intergovernmental Revenues, by Source: 2000  2004 Millions ($) \n \nSource State Federal Other local \n \n2000 $43 $17 $728,000 \n \n2001 $48 $14 $832,000 \n \n2002 $58 $13 $685,000 \n \n2003 $50 $13 $803,000 \n \n2004 $52 $17 $2 \n \nConsolidated Government Expenditures \nThe four consolidated governments reported combined expenditures of $721 million in 2004, an increase over the $707 million reported in the previous year. \n \nMillions ($) \n \nConsolidated Total Expenditures: 2000 - 2004 \n$1,500 \n$1,000 \n$500 \n$0 '00 '01 '02 '03 '04 \n \nConsolidated Government General Expenditures \n \nGeneral expenditures for the consolidated governments amounted to $483 million in 2004, accounting for 67% of total consolidated government expenditures. General expenditures decreased from a level of $491 million in 2003. \n \nMillions ($) \n \nConsolidated General Expenditures: 2000 - 2004 \n$1,000 \n$750 \n$500 \n$250 \n$0 '00 '01 '02 '03 '04 \n \n19 \n \n 2005 Local Government Finance Highlights \nSpending for public safety accounted for 23% of the consolidated government expenditures in 2004, amounting to $168 million. Capital expenditures totaled $90 million while spending for administration also amounted to $61 million. Spending for health and human services equaled $43 million or 6% of consolidated government total expenditures. \n \nConsolidated Government General Expenditures, by Category, as a Percent of Total Expenditures: 2004 \n \nCategory Public safety Capital expenditures Administration Health and human services Highways, streets \u0026 drainage Leisure services Courts Community development Other expenditures Public works Education (non-school board) \n \nAmount ($) $168 million $90 million $61 million $43 million $29 million $29 million $26 million $25 million $12 million \n$1 million $0 \n \n% of Total 23% 13% 8% 6% 4% 4% 4% 3% 2% +0% 0% \n \nMillions ($) \n \nConsolidated Government Capital Spending:2000 - 2004 \n$200 $150 $100 \n$50 $0 '00 '01 '02 '03 '04 \n \nCapital spending by consolidated governments decreased from $95 million in 2003 to $90 million in 2004. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. In 2004, capital spending accounted for 13% of total consolidated government expenditures. \n \n20 \n \n 2005 Local Government Finance Highlights \nConsolidated Government Debt Service \nConsolidated governments reported debt service (interest only) expenditures of $26 million in 2004. Debt service interest amounted to 3% of total spending in the last year. \n \nMillions ($) \n \nConsolidated Debt Service Costs: 2000 - 2004 \n$50 $40 $30 $20 $10 \n$0 '00 '01 '02 '03 '04 \n \nConsolidated Government Enterprise Revenues \n \nConsolidated governments reported $148 million in revenues from enterprise funds during the year, amounting to 21% of total revenues. \n \nMillions ($) \n \nConsolidated Enterprise Fund Revenues: 2000 - 2004 \n$300 \n$200 \n$100 \n$0 '00 '01 '02 '03 '04 \n \nConsolidated governments reported revenues of $83 million from water and sewer systems during 2004, amounting to 12% of total revenues. Solid waste enterprise funds generated revenues of $29 million, or 4% of total revenues. Revenues from airports amounted to $19 million, while revenues from other enterprise funds amounted to $17 million. \n \nRevenues of Consolidated Enterprise Funds, by Type: 2004 \n \nCategory Water and sewer supply system Solid waste system Airports Other enterprise funds \n \nAmount ($) $83 million $29 million $19 million $17 million \n \n% of total 12% 4% 3% 3% \n \n21 \n \n 2005 Local Government Finance Highlights \n \nConsolidated Government Enterprise Expenditures \n \nMillions ($) \n \nConsolidated Enterprise Fund Expenditures: 2000 - 2004 \n \n$400 $300 $200 $100 \n$0 \n \n'00 '01 '02 '03 '04 \n \nExpenditures from enterprise funds totaled $212 million in 2004, an increase from the $192 million reported in the previous year. Enterprise funds accounted for 29% of total spending in 2004. \n \nSpending for water and sewer systems amounted to $118 million in 2004, decreasing from $127 in the previous year, accounting for 16% of total expenditures. Expenditures for other enterprise funds amounted to $52 million. Spending for solid waste systems amounted to $29 million and expenditures for airports amounted to $13 million. \n \nExpenditures from Consolidated Government Enterprise Funds, by Type: 2004 \n \nCategory Water and sewer supply system Other enterprise funds Solid waste system Airports \n \nAmount ($) $118 million $52 million $29 million $13 million \n \n% of total 16% 7% 4% 2% \n \nConsolidated Government Debt Patterns \nDuring 2004, consolidated governments issued a total of $193 million in debt. At the end of the year, the four consolidated governments reported a total of $721 million in outstanding debt of all types. \n \nMillions ($) \n \nConsolidated Debt Issued and Amount Outstanding EOY: 2000 - 2004 \n \n$800 $600 $400 $200 \n$0 \n \n'00 '01 '02 '03 '04 \n \nIssued ($) \n \nOutstanding EOY ($) \n \n22 \n \n 2005 Local Government Finance Highlights \n \nSince 2000, consolidated governments have issued a total of $530 million in debt. The amount of debt outstanding at the end of each year has increased from a level of $384 million to the present level of $721 million. \n \nConsolidated Debt Issued by Type: 2004 \n \nShort-term Other long-term Lease purchase \nG.O. $11 Revenue bond \n \n$181 \n \n$0 $50 $100 $150 $200 $250 $1,000s \n \nDuring 2004, consolidated governments issued a total of $181 million in revenue bond debt, accounting for 94% of the debt issued. Borrowing in the form of general obligation bonds amounted to $11 million. Consolidated governments issued no lease purchase debt, other long-term or short-term debt during the year. \n \nDebt in the form of revenue bonds, amounting to $609 million, accounted for 85% of the outstanding debt held by consolidated governments at the end of 2004. Outstanding general obligation debt amounted to $66 million, or 9% of the outstanding debt. Lease purchase debt equaled $24 million and other long-term debt totaled $22 million. Consolidated governments reported no short-term debt outstanding at the end of 2004. \n \nConsolidated Debt Outstanding at End of Year by Type: 2004 \n \nShort-term \n \nOther long-term $22 \n \nLease purchase $24 \n \nGeneral obligation \n \n$66 \n \nRevenue bond \n \n$609 \n \n$0 \n \n$250 \n \n$500 \n \n$750 \n \nMillions ($) \n \nConsolidated Government Cash and Investment Assets \n \nMillions ($) \n \nConsolidated Government Cash and Investment Assets Held at End of Year: \n2000 - 2004 \n \n$1,500 $1,200 \n$900 $600 $300 \n$0 \n \n'00 '01 '02 '03 '04 \n \nAt the end of 2004, consolidated governments held a total of $897 million in cash and investment assets. \n \n23 \n \n 2005 Local Government Finance Highlights \nAppendix A: Data Categories \n \nGeneral Revenues \nProperty 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 \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and Special Use Tax Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes \nLicenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees \nIntergovernmental 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 Revenues of county boards of health Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer tax Other intergovernmental revenues \nIntergovernmental Revenues, by Source State Other local governments Federal DHR physical and mental health grants 2 \nService 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 \nOther Revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers 2 \n \nReceipts from sales of materials and surplus equipment \nReceipts from sale of real property (land and buildings) Rents and royalties Cemetery fees All additional revenues \nEnterprise Fund Revenues \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Revenues Operating revenue Other revenue \nGeneral Expenditures \nAdministration Financial administration Tax commissioner 1 Tax assessor/appraiser 1 General administration General government buildings General insurance Legal fees \nCourts Superior court 1 State court 1 Juvenile and magistrate court 1 Probate court 1 Clerk of courts 1 Municipal court 2 \nPublic Safety and Corrections Sheriff's department 1 Police department Correctional institute 1 Jail Fire department \nCommunity Development Community development Building inspection and regulation \nHighways Highways, roads and bridges Drainage \nHealth and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare Ambulance service DHR physical and mental health grants 1 \nLeisure Services Parks and recreation \n \nA - 1 \n \n 2005 Local Government Finance Highlights \nAppendix A: Data Categories \n \nLibraries \nPublic Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill) \nEducation Expended by general government \nOther Expenditures \nEnterprise Fund Expenditures \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense \nPersonnel Expenditures \nEmployee benefits Salaries and wages for current operations Salaries and wages for construction \nIntergovernmental Expenditures \nBy Purpose Parks and recreation Jails Fire protection Police protection Public health Hospitals Libraries Public welfare Garbage and trash collection \n \nGarbage and trash disposal Highways, streets and drainage Water/sewer system Electric supply system Gas supply system Public transit Airport Other purposes \nDebt \nBond 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 and sewer system Other \nDebt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt \nCash and Investment Assets Held at End of Fiscal Year \nCash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities \nCash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds \n \n1  County and consolidated governments; 2  Consolidated and municipal governments \n \nA - 2 \n \n 2004 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: 2004 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 6,670,446,318 5,894,920,521 \n775,525,797 \nAmount ($) 5,894,920,521 2,613,124,404 2,062,914,152 \n550,210,252 \n1,338,992,495 591,068,488 747,924,007 \n289,483,812 41,146,769 \n195,926,738 29,571,073 19,964,587 2,874,645 \n167,173,172 \n626,190,914 468,268,533 110,108,955 \n47,813,426 \n859,955,724 255,149,233 604,806,491 \n775,525,797 585,281,102 \n0 808,297 9,490,184 121,480,559 58,465,655 \n \nPer capita amount ($) \n812.29 717.85 \n94.44 \nPer capita amount ($) \n717.85 318.21 251.21 \n67.00 \n163.06 71.98 91.08 \n35.25 5.01 \n23.86 3.60 2.43 0.35 \n20.36 \n76.25 57.02 13.41 \n5.82 \n104.72 31.07 73.65 \n94.44 71.27 \n0.00 0.10 1.16 14.79 7.12 \n \nPercent of total 100.0% 88.4% 11.6% \nPercent of total 88.4% 39.2% 30.9% \n8.2% \n20.1% 8.9% \n11.2% \n4.3% 0.6% 2.9% 0.4% 0.3% 0.0% \n2.5% \n9.4% 7.0% 1.7% 0.7% \n12.9% 3.8% 9.1% \n11.6% 8.8% 0.0% 0.0% 0.1% 1.8% 0.9% \n \nB - 1 \n \n 2004 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: 2004 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 7,263,926,361 5,645,596,011 1,417,507,341 \n200,823,009 \nAmount ($) \n5,645,596,011 944,404,625 465,300,300 \n1,522,504,801 142,735,013 665,998,513 262,432,327 54,795,398 377,654,505 1,826,079 262,721,661 945,222,789 \n1,417,507,341 1,164,768,520 \n0 713,722 10,981,853 132,633,393 108,409,853 \n200,823,009 \n \nPer capita amount ($) \n884.56 687.49 172.62 \n24.46 \nPer capita amount ($) \n687.49 115.00 \n56.66 185.40 \n17.38 81.10 31.96 \n6.67 45.99 \n0.22 31.99 115.10 \n172.62 141.84 \n0.00 0.09 1.34 16.15 13.20 \n24.46 \n \nPercent of total \n100.0% 77.7% 19.5% 2.8% \nPercent of total \n77.7% 13.0% \n6.4% 21.0% \n2.0% 9.2% 3.6% 0.8% 5.2% 0.0% 3.6% 13.0% \n19.5% 16.0% \n0.0% 0.0% 0.2% 1.8% 1.5% \n2.8% \n \nB - 2 \n \n 2004 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: 2004 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 4,347,676,729 2,596,386,170 \n889,716,122 235,199,181 519,089,151 107,286,105 \n1,160,619,517 672,133,612 158,988,310 40,340,992 71,335,588 217,821,015 \n721,359,847 184,328,332 182,932,197 \n54,332,792 68,109,836 231,656,690 \n4,760,550,962 3,061,915,970 \n862,396,787 220,036,041 522,751,734 \n93,450,430 \n200,823,009 129,649,924 \n32,609,205 10,512,673 25,044,142 \n3,007,065 \nAmount ($) 5,153,247,945 \n186,402,483 1,015,353,642 3,951,491,820 \n \nPer capita amount ($) \n529.44 316.17 108.34 \n28.64 63.21 13.06 \n141.33 81.85 19.36 4.91 8.69 26.53 \n87.84 22.45 22.28 \n6.62 8.29 28.21 \n579.71 372.86 105.02 \n26.79 63.66 11.38 \n24.46 15.79 \n3.97 1.28 3.05 0.37 \nPer capita amount ($) \n627.53 22.70 \n123.64 481.19 \n \nB - 3 \n \nPercent of total 100.0% \n59.7% 20.5% \n5.4% 11.9% \n2.5% \n100.0% 57.9% 13.7% 3.5% 6.1% 18.8% \n100.0% 25.6% 25.4% 7.5% 9.4% 32.1% \n100.0% 64.3% 18.1% 4.6% 11.0% 2.0% \n100.0% 64.6% 16.2% 5.2% 12.5% 1.5% \nPercent of total 100.0% \n3.6% 19.7% 76.7% \n \n 2004 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: 2004 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 5,639,771,923 2,414,487,244 3,225,284,679 \nAmount ($) 2,414,487,244 \n633,012,425 568,327,062 \n64,685,363 \n522,698,746 386,158,975 136,539,771 \n449,069,487 68,594,864 \n119,010,317 74,314,350 \n176,438,551 10,711,405 \n160,358,446 \n250,458,863 93,111,786 99,520,311 57,826,766 \n398,889,277 128,045,442 270,843,835 \n3,225,284,679 1,014,659,330 \n760,277,704 468,260,526 642,963,048 229,006,765 110,117,306 \n \nPer capita amount ($) \n2,002.64 857.37 \n1,145.27 \nPer capita amount ($) \n857.37 224.78 201.81 \n22.97 \n185.61 137.12 \n48.48 \n159.46 24.36 42.26 26.39 62.65 3.80 \n56.94 \n88.94 33.06 35.34 20.53 \n141.64 45.47 96.17 \n1,145.27 360.30 269.97 166.28 228.31 81.32 39.10 \n \nPercent of total 100.0% 42.8% 57.2% \nPercent of total 42.8% 11.2% 10.1% \n1.1% \n9.3% 6.8% 2.4% \n8.0% 1.2% 2.1% 1.3% 3.1% 0.2% \n2.8% \n4.4% 1.7% 1.8% 1.0% \n7.1% 2.3% 4.8% \n57.2% 18.0% 13.5% \n8.3% 11.4% \n4.1% 2.0% \n \nC - 1 \n \n 2004 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: 2004 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 6,444,123,274 2,261,527,785 3,910,741,708 \n271,853,781 \nAmount ($) \n2,261,527,785 344,647,162 50,712,640 872,207,890 102,828,595 17,753,281 161,278,333 43,258,469 196,730,837 28,586,697 171,688,359 271,835,522 \n3,910,741,708 1,408,506,346 \n703,986,400 376,438,151 987,698,818 240,249,547 193,862,446 \n271,853,781 \n \nPer capita amount ($) \n2,288.26 803.05 \n1,388.68 96.53 \nPer capita amount ($) \n803.05 122.38 \n18.01 309.71 \n36.51 6.30 \n57.27 15.36 69.86 10.15 60.97 96.53 \n1,388.68 500.15 249.98 133.67 350.72 85.31 68.84 \n96.53 \n \nPercent of total \n100.0% 35.1% 60.7% 4.2% \nPercent of total \n35.1% 5.3% 0.8% \n13.5% 1.6% 0.3% 2.5% 0.7% 3.1% 0.4% 2.7% 4.2% \n60.7% 21.9% 10.9% \n5.8% 15.3% \n3.7% 3.0% \n4.2% \n \nC - 2 \n \n 2004 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: 2004 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 6,230,839,802 4,839,715,528 \n696,491,822 492,187,057 162,864,673 \n39,580,722 \n2,782,593,494 2,540,391,822 \n81,792,606 85,625,717 47,446,887 27,336,462 \n386,859,239 189,642,024 \n65,259,713 47,012,554 49,672,860 35,272,088 \n8,626,847,616 7,190,475,065 \n713,025,715 531,002,812 160,998,928 \n31,345,096 \n271,853,781 213,197,482 \n31,491,254 19,221,381 \n6,965,493 978,171 \nAmount ($) 5,646,660,327 \n806,371,627 1,377,305,108 3,462,983,592 \n \nPer capita amount ($) 2,212.52 1,718.55 \n247.32 174.77 \n57.83 14.05 \n988.08 902.07 \n29.04 30.41 16.85 \n9.71 \n137.37 67.34 23.17 16.69 17.64 12.52 \n3,063.33 2,553.28 \n253.19 188.56 \n57.17 11.13 \n96.53 75.70 11.18 \n6.83 2.47 0.35 \nPer capita amount ($) 2,005.09 \n286.34 489.07 1,229.68 \n \nC - 3 \n \nPercent of total 100.0% \n77.7% 11.2% \n7.9% 2.6% 0.6% \n100.0% 91.3% 2.9% 3.1% 1.7% 1.0% \n100.0% 49.0% 16.9% 12.2% 12.8% 9.1% \n100.0% 83.3% 8.3% 6.2% 1.9% 0.4% \n100.0% 78.4% 11.6% 7.1% 2.6% 0.4% \nPercent of total 100.0% \n14.3% 24.4% 61.3% \n \n 2004 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: 2004 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 700,690,058 552,697,312 147,992,746 \nAmount ($) 552,697,312 150,539,141 113,329,427 \n37,209,714 \n159,500,734 79,551,766 79,948,968 \n59,682,338 8,892,001 \n21,216,487 6,920,161 \n21,812,879 840,810 \n23,040,119 \n70,612,905 51,654,602 17,313,234 \n1,645,069 \n89,322,075 30,399,129 58,922,946 \n147,992,746 82,832,221 0 0 18,817,971 29,045,607 17,296,947 \n \nPer capita amount ($) \n1,415.78 1,116.75 \n299.03 \nPer capita amount ($) \n1,116.75 304.17 228.99 75.18 \n322.28 160.74 161.54 \n120.59 17.97 42.87 13.98 44.07 1.70 \n46.55 \n142.68 104.37 \n34.98 3.32 \n180.48 61.42 \n119.06 \n299.03 167.37 \n0.00 0.00 38.02 58.69 34.95 \n \nPercent of total 100.0% 78.9% 21.1% \nPercent of total 78.9% 21.5% 16.2% \n5.3% \n22.8% 11.4% 11.4% \n8.5% 1.3% 3.0% 1.0% 3.1% 0.1% \n3.3% \n10.1% 7.4% 2.5% 0.2% \n12.7% 4.3% 8.4% \n21.1% 11.8% \n0.0% 0.0% 2.7% 4.1% 2.5% \n \nD - 1 \n \n 2004 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: 2004 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 721,117,736 483,117,071 211,872,823 \n26,127,842 \nAmount ($) \n483,117,071 60,574,734 25,991,427 \n168,186,362 24,602,778 43,364,715 28,536,285 1,403,473 28,676,153 0 11,833,550 89,947,594 \n211,872,823 117,943,670 \n0 0 12,719,013 29,154,647 52,055,493 \n26,127,842 \n \nPer capita amount ($) \n1,457.05 976.16 428.10 52.79 \nPer capita amount ($) \n976.16 122.39 \n52.52 339.83 \n49.71 87.62 57.66 \n2.84 57.94 \n0.00 23.91 181.74 \n428.10 238.31 \n0.00 0.00 25.70 58.91 105.18 \n52.79 \n \nPercent of total \n100.0% 67.0% 29.4% 3.6% \nPercent of total \n67.0% 8.4% 3.6% \n23.3% 3.4% 6.0% 4.0% 0.2% 4.0% 0.0% 1.6% \n12.5% \n29.4% 16.4% \n0.0% 0.0% 1.8% 4.0% 7.2% \n3.6% \n \nD - 2 \n \n 2004 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: 2004 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 556,340,386 447,402,439 \n60,300,000 23,058,731 25,579,216 \n0 \n192,715,000 181,240,000 \n11,475,000 0 0 0 \n28,090,921 19,599,205 \n5,455,000 1,533,221 1,503,495 \n0 \n720,964,465 609,043,234 \n66,320,000 21,525,510 24,075,721 \n0 \n26,127,842 22,299,263 \n2,144,879 1,242,236 \n441,464 0 \nAmount ($) 897,326,196 \n23,047,405 176,699,279 697,579,512 \n \nPer capita amount ($) 1,124.11 \n904.00 121.84 \n46.59 51.68 \n0.00 \n389.39 366.20 \n23.19 0.00 0.00 0.00 \n56.76 39.60 11.02 \n3.10 3.04 0.00 \n1,456.74 1,230.60 \n134.00 43.49 48.65 0.00 \n52.79 45.06 \n4.33 2.51 0.89 0.00 \nPer capita amount ($) 1,813.09 \n46.57 357.03 1,409.49 \n \nD - 3 \n \nPercent of total 100.0% \n80.4% 10.8% \n4.1% 4.6% 0.0% \n100.0% 94.0% 6.0% 0.0% 0.0% 0.0% \n100.0% 69.8% 19.4% 5.5% 5.4% 0.0% \n100.0% 84.5% 9.2% 3.0% 3.3% 0.0% \n100.0% 85.3% 8.2% 4.8% 1.7% 0.0% \nPercent of total 100.0% \n2.6% 19.7% 77.7% \n \n 2005 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n \nResponded to survey \n \nCounties \n \n1 Appling \n \nYes \n \n2 Athens-Clarke * \n \nYes \n \n3 Atkinson \n \nYes \n \n4 Augusta/Richmond * \n \nYes \n \n5 Bacon \n \nYes \n \n6 Baker \n \nYes \n \n7 Baldwin \n \nYes \n \n8 Banks \n \nYes \n \n9 Barrow \n \nYes \n \n10 Bartow \n \nYes \n \n11 Ben Hill \n \nYes \n \n12 Berrien \n \nYes \n \n13 Bibb \n \nYes \n \n14 Bleckley \n \nYes \n \n15 Brantley \n \nYes \n \n16 Brooks \n \nYes \n \n17 Bryan \n \nYes \n \n18 Bulloch \n \nYes \n \n19 Burke \n \nYes \n \n20 Butts \n \nYes \n \n21 Calhoun \n \nYes \n \n22 Camden \n \nYes \n \n23 Candler \n \nYes \n \n24 Carroll \n \nYes \n \n25 Catoosa \n \nYes \n \n26 Charlton \n \nYes \n \n27 Chatham \n \nYes \n \n28 Chattooga \n \nYes \n \n29 Cherokee \n \nYes \n \n30 Clay \n \nYes \n \n31 Clayton \n \nYes \n \n32 Clinch \n \nYes \n \n33 Cobb \n \nYes \n \n34 Coffee \n \nYes \n \n35 Colquitt \n \nYes \n \n36 Columbia \n \nYes \n \n37 Columbus/Muscogee * \n \nYes \n \n38 Cook \n \nYes \n \n39 Coweta \n \nYes \n \n40 Crawford \n \nYes \n \n41 Crisp \n \nYes \n \n42 Cusseta-Chattahoochee * \n \nYes \n \n43 Dade \n \nYes \n \n* Consolidated county/city government \n \nRLGF reporting \nperiod \n2005 2004 2004 2005 2005 2004 2004 2004 2005 2005 2005 2005 2004 2005 2005 2005 2005 2004 2005 2004 2005 2004 2004 2004 2005 2005 2004 2005 2005 2005 2004 2005 2005 2005 2004 2004 2004 2005 2005 2005 2004 2004 2005 \n \nJurisdiction \n44 Dawson 45 Decatur 46 DeKalb 47 Dodge 48 Dooly 49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin 80 Jackson 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar \n \nNR - No report \n \nE- 1 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes No Yes Yes Yes \n \nRLGF reporting \nperiod \n2005 2004 2005 2005 2005 2004 2005 2004 2005 2004 2004 2005 2004 2005 2004 2005 2005 2005 2005 2004 2005 2004 2004 2005 2005 2005 2004 2004 2005 2004 2004 2005 2004 2004 2004 2005 2005 NR 2004 2004 NR 2005 2005 2005 \n \n 2005 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 97 Madison 98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman 120 Rabun 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes No Yes Yes Yes Yes Yes Yes Yes Yes \n \n* Consolidated county/city government \n \nRLGF reporting \nperiod \n2004 2004 2004 2004 2005 2004 2004 2005 2004 2005 2005 2005 NR 2005 2004 2004 2005 2005 2004 2005 2004 2004 2005 2004 2005 2005 2005 2005 2004 2005 2005 2005 2004 NR 2005 NR 2004 2004 2004 2004 2005 2005 2004 2004 \n \nJurisdiction \n132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth \nMunicipalities 1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany \n10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta \n \nNR - No report \n \nE- 2 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nRLGF reporting \nperiod \n2005 2004 2004 2005 2005 2004 2005 NR 2004 2004 2004 2005 2005 2005 2005 2004 2004 2004 2004 2005 2005 2005 2004 2005 2005 2004 2005 2004 \n \nYes \n \n2005 \n \nYes \n \n2005 \n \nYes \n \n2005 \n \nYes \n \n2005 \n \nYes \n \n2005 \n \nYes \n \n2005 \n \nYes \n \n2005 \n \nYes \n \n2005 \n \nYes \n \n2004 \n \nYes \n \n2005 \n \nYes \n \n2005 \n \nYes \n \n2005 \n \nYes \n \n2004 \n \nYes \n \n2004 \n \n 2005 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade 23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n* Consolidated county/city government \n \nRLGF reporting \nperiod \n2004 2005 2005 2005 2004 2005 2004 2005 2004 2004 2005 2004 2005 2004 2005 2004 NR 2004 2005 2004 2005 2004 2004 2005 2004 2004 2005 2004 2005 NR 2005 2005 2005 2004 2005 2005 2004 2005 2005 2005 2004 2005 2005 2004 \n \nJurisdiction \n59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey 97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton \n \nNR - No report \n \nE- 3 \n \nResponded to survey \nYes Yes Yes No Yes Yes Yes Yes No No Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nRLGF reporting \nperiod \n2005 2005 2004 NR 2004 2005 2005 2004 NR NR 2004 2004 NR 2004 2004 2004 2005 2005 2005 2004 2004 2005 2005 2005 2005 2005 2005 2004 2004 2004 2004 2005 NR 2004 2005 2005 2005 2004 2005 2005 2005 2005 2004 2004 \n \n 2005 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n103 Clermont 104 Cleveland 105 Climax 106 Cobbtown 107 Cochran 108 Cohutta 109 Colbert 110 Coleman 111 College Park 112 Collins 113 Colquitt 114 Comer 115 Commerce 116 Concord 117 Conyers 118 Coolidge 119 Cordele 120 Cornelia 121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cuthbert 127 Dacula 128 Dahlonega 129 Daisy 130 Dallas 131 Dalton 132 Damascus 133 Danielsville 134 Danville 135 Darien 136 Dasher 137 Davisboro 138 Dawson 139 Dawsonville 140 Dearing 141 Decatur 142 Deepstep 143 Demorest 144 Denton 145 DeSoto 146 Dexter \n \nResponded to survey \nYes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No \n \n* Consolidated county/city government \n \nRLGF reporting \nperiod \n2004 2004 2005 2005 2004 NR 2005 2005 2004 2005 2004 2005 2004 2005 2004 2005 2004 2005 2005 2005 2005 NR 2005 2005 2005 2005 2004 2004 2005 NR 2005 2004 2004 2004 2005 2005 2005 2005 2004 2005 2005 2005 2005 NR \n \nJurisdiction \n147 Dillard 148 Doerun 149 Donalsonville 150 Dooling 151 Doraville 152 Douglas 153 Douglasville 154 Dublin 155 Dudley 156 Duluth 157 DuPont 158 East Dublin 159 East Ellijay 160 East Point 161 Eastman 162 Eatonton 163 Edgehill 164 Edison 165 Elberton 166 Ellaville 167 Ellenton 168 Ellijay 169 Emerson 170 Enigma 171 Ephesus 172 Eton 173 Euharlee 174 Fairburn 175 Fairmount 176 Fargo 177 Fayetteville 178 Fitzgerald 179 Flemington 180 Flovilla 181 Flowery Branch 182 Folkston 183 Forest Park 184 Forsyth 185 Fort Gaines 186 Fort Oglethorpe 187 Fort Valley 188 Franklin 189 Franklin Springs 190 Funston \n \nNR - No report \n \nE- 4 \n \nResponded to survey \nYes Yes Yes No Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No \n \nRLGF reporting \nperiod \n2004 2005 2004 NR 2004 2004 2004 2004 2005 2004 NR 2004 2004 2004 2005 2005 2004 2004 2004 2005 2005 2005 2004 2005 2005 2005 2005 2005 2005 2005 2005 2005 2004 2005 2004 2004 2004 2005 2004 2005 2005 2005 2005 NR \n \n 2005 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n191 Gainesville 192 Garden City 193 Garfield 194 Gay 195 Geneva 196 Georgetown 197 Gibson 198 Gillsville 199 Girard 200 Glennville 201 Glenwood 202 Good Hope 203 Gordon 204 Graham 205 Grantville 206 Gray 207 Grayson 208 Greensboro 209 Greenville 210 Griffin 211 Grovetown 212 Gum Branch 213 Guyton 214 Hagan 215 Hahira 216 Hamilton 217 Hampton 218 Hapeville 219 Haralson 220 Harlem 221 Harrison 222 Hartwell 223 Hawkinsville 224 Hazlehurst 225 Helen 226 Helena 227 Hephzibah 228 Hiawassee 229 Higgston 230 Hiltonia 231 Hinesville 232 Hiram 233 Hoboken 234 Hogansville \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes No Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n* Consolidated county/city government \n \nRLGF reporting \nperiod \n2004 2005 2004 2004 2005 2005 2005 2004 NR 2004 2005 2005 2005 NR 2005 2005 2005 2005 NR 2004 2005 2005 2004 2004 2005 2005 2005 NR 2004 2005 2005 2005 2004 2004 2004 2004 2004 2004 2005 2004 2005 2004 2005 2004 \n \nJurisdiction \n235 Holly Springs 236 Homeland 237 Homer 238 Homerville 239 Hoschton 240 Hull 241 Ideal 242 Ila 243 Iron City 244 Irwinton 245 Ivey 246 Jackson 247 Jacksonville 248 Jakin 249 Jasper 250 Jefferson 251 Jeffersonville 252 Jenkinsburg 253 Jersey 254 Jesup 255 Jonesboro 256 Junction City 257 Kennesaw 258 Keysville 259 Kingsland 260 Kingston 261 Kite 262 LaFayette 263 LaGrange 264 Lake City 265 Lake Park 266 Lakeland 267 Lavonia 268 Lawrenceville 269 Leary 270 Leesburg 271 Lenox 272 Leslie 273 Lexington 274 Lilburn 275 Lilly 276 Lincolnton 277 Lithonia 278 Locust Grove \n \nNR - No report \n \nE- 5 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes \n \nRLGF reporting \nperiod \n2005 2005 2004 2004 2005 2005 2004 2005 NR 2005 2005 2005 2004 2004 2005 2005 NR 2005 2005 2004 2005 2005 2005 2005 2005 2005 2005 2005 2004 2005 2005 2005 2005 2005 2005 2004 2005 2004 2004 2004 2005 2005 NR 2005 \n \n #Error \n \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n279 Loganville 280 Lone Oak 281 Lookout Mountain 282 Louisville 283 Lovejoy 284 Ludowici 285 Lula 286 Lumber City 287 Lumpkin 288 Luthersville 289 Lyerly 290 Lyons 291 Macon 292 Madison 293 Manassas 294 Manchester 295 Mansfield 296 Marietta 297 Marshallville 298 Martin 299 Maxeys 300 Maysville 301 McCaysville 302 McDonough 303 McIntyre 304 McRae 305 Meansville 306 Meigs 307 Menlo 308 Metter 309 Midville 310 Midway 311 Milan 312 Milledgeville 313 Millen 314 Milner 315 Mitchell 316 Molena 317 Monroe 318 Montezuma 319 Monticello 320 Montrose 321 Moreland 322 Morgan \n \nResponded to survey \nNo Yes Yes Yes Yes Yes No Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes \n \n* Consolidated county/city government \n \nRLGF reporting \nperiod \nNR 2004 2004 2005 2004 2005 NR 2005 2005 2004 NR 2005 2004 2004 2005 2004 2005 2004 2004 NR 2005 2005 2004 2005 2005 2005 2005 2005 2004 2005 2005 2005 2005 2005 2004 2005 2005 2005 2005 2005 2004 NR 2005 2004 \n \nJurisdiction \n323 Morganton 324 Morrow 325 Morven 326 Moultrie 327 Mount Airy 328 Mount Vernon 329 Mount Zion 330 Mountain City 331 Mountain Park 332 Nahunta 333 Nashville 334 Nelson 335 Newborn 336 Newington 337 Newnan 338 Newton 339 Nicholls 340 Nicholson 341 Norcross 342 Norman Park 343 North High Shoals 344 Norwood 345 Nunez 346 Oak Park 347 Oakwood 348 Ochlocknee 349 Ocilla 350 Oconee 351 Odum 352 Offerman 353 Oglethorpe 354 Oliver 355 Omega 356 Orchard Hill 357 Oxford 358 Palmetto 359 Parrott 360 Patterson 361 Pavo 362 Payne City 363 Peachtree City 364 Pearson 365 Pelham 366 Pembroke \n \nNR - No report \n \nE- 6 \n \nResponded to survey \nNo Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nRLGF reporting \nperiod \nNR 2004 2005 2005 2005 2005 2005 2005 2005 2004 2005 2004 2005 2005 2005 2005 2004 2004 2005 2005 NR 2004 2004 NR 2005 2005 2004 2005 2004 2004 2005 NR 2005 2005 2005 2004 2005 2005 2005 2005 2005 2005 2004 2005 \n \n 2005 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n367 Pendergrass 368 Perry 369 Pine Lake 370 Pine Mountain 371 Pinehurst 372 Pineview 373 Pitts 374 Plains 375 Plainville 376 Pooler 377 Port Wentworth 378 Portal 379 Porterdale 380 Poulan 381 Powder Springs 382 Preston 383 Pulaski 384 Quitman 385 Ranger 386 Ray City 387 Rayle 388 Rebecca 389 Register 390 Reidsville 391 Remerton 392 Rentz 393 Resaca 394 Rest Haven 395 Reynolds 396 Rhine 397 Riceboro 398 Richland 399 Richmond Hill 400 Riddleville 401 Rincon 402 Ringgold 403 Riverdale 404 Riverside 405 Roberta 406 Rochelle 407 Rockmart 408 Rocky Ford 409 Rome 410 Roopville \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes No \n \n* Consolidated county/city government \n \nRLGF reporting \nperiod \n2005 2004 2005 2004 2004 2005 2005 2004 2005 2005 2004 2004 2005 2005 2004 2005 2004 2004 NR 2005 2004 2005 2004 2004 2004 2004 2004 NR 2004 2005 2004 2004 2005 2005 2005 2005 2004 2004 2005 2005 2004 NR 2005 NR \n \nJurisdiction \n411 Rossville 412 Roswell 413 Royston 414 Rutledge 415 Sale City 416 Sandersville 417 Santa Claus 418 Sardis 419 Sasser 420 Savannah 421 Scotland 422 Screven 423 Senoia 424 Shady Dale 425 Sharon 426 Sharpsburg 427 Shellman 428 Shiloh 429 Siloam 430 Sky Valley 431 Smithville 432 Smyrna 433 Snellville 434 Social Circle 435 Soperton 436 Sparks 437 Sparta 438 Springfield 439 St. Marys 440 Stapleton 441 Statesboro 442 Statham 443 Stillmore 444 Stockbridge 445 Stone Mountain 446 Sugar Hill 447 Summertown 448 Summerville 449 Sumner 450 Sunny Side 451 Surrency 452 Suwanee 453 Swainsboro 454 Sycamore \n \nNR - No report \n \nE- 7 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nRLGF reporting \nperiod \n2005 2004 2004 2004 2005 2005 2005 2005 2005 2005 2005 2004 2005 2005 NR 2005 2005 NR 2005 2005 2005 2004 2004 2004 2005 2005 2004 2005 2004 2004 2004 2004 2005 2005 2005 2005 2004 2004 2005 2005 2005 2004 2005 2004 \n \n 2005 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n455 Sylvania 456 Sylvester 457 Talbotton 458 Talking Rock 459 Tallapoosa 460 Tallulah Falls 461 Talmo 462 Tarrytown 463 Taylorsville 464 Temple 465 Tennille 466 Thomaston 467 Thomasville 468 Thomson 469 Thunderbolt 470 Tifton 471 Tiger 472 Tignall 473 Toccoa 474 Toomsboro 475 Trenton 476 Trion 477 Tunnell Hill 478 Turin 479 Twin City 480 Ty Ty 481 Tybee Island 482 Tyrone 483 Unadilla 484 Union City 485 Union Point 486 Uvalda 487 Valdosta 488 Varnell 489 Vernonburg 490 Vidalia 491 Vidette 492 Vienna 493 Villa Rica 494 Waco 495 Wadley 496 Waleska 497 Walnut Grove 498 Walthourville \n \nResponded to survey \nYes Yes Yes No Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n* Consolidated county/city government \n \nRLGF reporting \nperiod \n2005 2004 2005 NR 2005 2004 2004 NR 2005 2005 2004 2005 2005 2005 2005 2004 2005 2005 2004 2005 NR 2004 NR 2005 2005 2005 2005 2004 2005 2005 2005 2005 2004 NR 2005 2005 2004 2005 2004 2004 2005 2004 2004 2005 \n \nJurisdiction \n499 Warm Springs 500 Warner Robins 501 Warrenton 502 Warwick 503 Washington 504 Watkinsville 505 Waverly Hall 506 Waycross 507 Waynesboro 508 West Point 509 Weston 510 Whigham 511 White 512 White Plains 513 Whitesburg 514 Willacoochee 515 Williamson 516 Winder 517 Winterville 518 Woodbine 519 Woodbury 520 Woodland 521 Woodstock 522 Woodville 523 Woolsey 524 Wrens 525 Wrightsville 526 Yatesville 527 Young Harris 528 Zebulon \n \nNR - No report \n \nE- 8 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes No Yes No Yes Yes Yes Yes Yes Yes Yes Yes \n \nRLGF reporting \nperiod \n2005 2004 2005 2004 2005 2004 2004 2004 2005 2005 NR 2005 2005 2005 2005 2005 2005 2004 2005 NR 2005 NR 2004 2005 2005 2005 2005 2005 2005 2005 \n \n DCA \nGeorgia Department of Community Affairs \nOffice of Research Post Office Box 95068 Atlanta, Georgia 30347-0068 \n(404) 679-3145 \nDecember 2005 \n \n "},{"id":"dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2004-belec-p-btext","title":"Georgia local government finance, 2004: highlights","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Community Affairs."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Community Affairs"],"dc_date":["2004"],"dcterms_description":["1991-","Highlights and updates two other publications: Georgia local government finances, fiscal planning guide. County version; and: Georgia local government finances, fiscal planning guide, Municipal version.","Latest issue consulted: Dec. 2004."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia Dept. of Community Affairs, 2004"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Local finance--Georgia--Statistics","Municipal finance--Georgia--Statistics"],"dcterms_title":["Georgia local government finance, 2004: highlights","Local government finance highlights"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2004-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2004-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"$ \nGEORGIA LOCAL GOVERNMENT FINANCE \n2004 HIGHLIGHTS \nGeorgia Department of Community Affairs December 2004 \n \n 2004 Local Government Finance Highlights \nTable of Contents \nExecutive Summary ........................................................................................................................ i County Government Finances: 2004 ............................................................................................... 1 Municipal Government Finances: 2004 .......................................................................................... 9 Consolidated Government Finances: 2004 .................................................................................... 16 Appendix A: Data Categories .................................................................................................... A-1 Appendix B: County Government Finance Overview: 2004 ...................................................... B-1 Appendix C: Municipal Government Finance Overview: 2004 ...................................................C-1 Appendix D: Consolidated Government Finance Overview: 2004............................................. D-1 Appendix E: Governments Included in the 2004 Local Government Finance Survey ............... E-1 \n \n 2004 Local Government Finance Highlights \nExecutive Summary \nChange in Reporting Method The 2004 Local Government Finance Highlights report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2003 only. Earlier reports included fiscal years ended in July of one year, through June of the subsequent year. Although these earlier reports included financial data for twelve consecutive months, the use of two different fiscal years (e.g., 6 months of 2002 and six months of 2003) created communication problems when comparing financial data of one government to that of other governments. The change in the 2004 report is consistent with generally accepted accounting and reporting standards, and should provide for better communications in the future1. \nAs stated above, the 2004 Local Government Finance Highlights report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in 2003. This lag is necessary to allow time for local governments to close their accounting records and file their Report of Local Government Finances with DCA. After these reports are filed additional time is necessary for DCA to review the reports and solicit corrections from local governments when it appears that the original reports might contain errors or omissions. These corrections are then incorporated DCA's database before the data is used to generate the Local Government Finance Highlights report. \nTo accomplish this change in the reporting method it was necessary for the 2004 report to include local governments that were also included in the 2003 Local Government Finance Highlights (if their fiscal year ended between January and June of 2003  note that this will not be a recurring situation). Also, as a result of this change in the reporting method, it was necessary to recalculate the historic comparative data in the report to reflect the data that would have been contained in the earlier reports had the new reporting method been in place when these reports were generated. Therefore, you should not expect the historical data in this report to match that in earlier reports. \nCounty Government Summary 9 County government revenues totaled $6.4 billion in 2003. General revenue collections totaled $5.5 billion, while enterprise funds generated $908 million. \n9 Total county expenditures amounted to $7.0 billion in 2003. County general expenditures amounted to $5.3 billion while expenditures from enterprise funds totaled $1.6 billion, and debt service expenditures (interest only) amounted to $198 million. \n9 Counties reported a total of $4.3 billion in outstanding debt at the end of 2003. During the past year, counties issued a total of $1.3 billion in new debt, and retired $916 million in old debt. \n9 At the end of 2003 counties held a total of $4.4 billion in cash and investment assets. \nMunicipal Government Summary 9 During 2003 municipal governments reported total revenue collections of $5.1 billion. General \nrevenue collections amounted to $2.3 billion, while cities received $2.8 billion from enterprise funds. \n9 Municipal expenditures amounted to $5.6 billion in 2003. General expenditures for municipalities were $2.2 billion and enterprise fund expenditures totaled $3.1 billion. Debt service expenditures (interest only) for municipalities amounted to $307 million. \n1 When reviewing the information contained in the 2004 Local Government Finance Highlights report, please note that references to 2003 generally mean local government fiscal years ended in 2003. \ni \n \n 2004 Local Government Finance Highlights 9 At the end of 2003, municipalities held outstanding debt totaling $6.3 billion. During 2003, municipalities issued a total of $2.2 billion in new debt, and retired a total of $1.4 billion in old debt during the year. 9 Municipalities held a total of $5.0 billion in cash and investment assets at the end of 2003. Consolidated Government Summary 9 The three consolidated county and city governments in 2003 reported total revenues of $648 million. Consolidated governments reported a total of $513 million from general revenues and $135 million from enterprise fund revenues. 9 Consolidated governments spent a total of $707 million in the year. General expenditures totaled $491 million; expenditures from enterprise funds amounted to $192 million and debt service costs (interest only) for the consolidated governments equaled $24 million. 9 At the end of 2003, consolidated governments held a total of $475 million in outstanding debt. During the year, the consolidated governments issued a total of $2 million in new debt of all types, and retired a total of $17 million in old debt. 9 At the end of 2003, the three consolidated governments reported cash and investment assets totaling $895 million. \nii \n \n 2004 Local Government Finance Highlights \nCounty Government Finances: 2004 \nDuring 2003, county governments in Georgia generated total revenues of $6.4 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $5.5 billion while revenues from enterprise funds amounted to $908 million. \nCounties reported expenditures from all sources amounting to $7.0 billion during 2003. General expenditures totaled $5.3 billion and expenditures for enterprise funds amounted to $1.6 billion. Debt service costs (interest only) during the year totaled $198 million. \nCounties reported a total of $4.3 billion in outstanding debt of all types at the end of 2003. During the year counties issued $1.3 billion in new debt and retired a total of $916 million in old debt. \nAt the end of the year, counties reported a total of $4.4 billion in cash and investment assets. \n \nCounty General Revenues \nCounty governments reported a total of $5.5 billion in general revenues in 2003. General revenues compose the majority of the county revenue dollar, amounting to 86% of all revenues received by counties in the year. \nSince 1999 general revenues have increased from $4.7 billion to $5.5 billion. \n \nCounty General Revenues: 1999 - 2003 \n$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03 \n \nBillions ($) Billions ($) \n \nCounty Property Tax Revenues: 1999 - 2003 \n$5 $4 $3 $2 $1 $0 \n'99 '00 '01 '02 '03 \n \nGeneral revenues received from property taxes increased to $2.5 billion in 2003, accounting for 39% of all revenues received by counties. \n \n1 \n \n 2004 Local Government Finance Highlights \nGeneral revenues from sales taxes amounted to $1.2 billion in the year. Sales tax revenues amounted to 19% of total revenues. Sales tax revenues have shown little change over the past three years. \n \nBillions ($) \n \nCounty Sales Tax Revenues: 1999 - 2003 \n$2 \n$1 \n$0 '99 '00 '01 '02 '03 \n \nMillions ($) \n \nCounty Excise and Special Use Taxes: 1999 - 2003 \n$400 \n$300 \n$200 \n$100 \n$0 '99 '00 '01 '02 '03 \n \nGeneral revenues from excise and special use taxes increased to a level of $272 million in 2003. Excise and special use taxes are composed of alcoholic beverage taxes, insurance premiums taxes, hotel/motel taxes, franchise payments taxes and other excise taxes. \n \nRevenues from the collection of licenses, permits and fees amounted to $153 million in the year, amounting to less than 3% of total county revenues. \n \nMillions ($) \n \nCounty Revenues from Licenses, Permits and Fees: 1999 - 2003 $300 \n$200 \n$100 \n$0 '99 '00 '01 '02 '03 \n \n2 \n \n 2004 Local Government Finance Highlights \n \nMillions ($) \n \nCounty Intergovernmental Revenues: FY 1999 - FY 2003 \n \n$1,000 $750 $500 $250 $0 \n \n'99 '00 '01 '02 '03 \n \nDuring 2003, counties received $601 million in intergovernmental revenues, accounting for 9% of total county revenue collections in the year. \n \nCounty governments received $463 million in funds from state government sources in 2003, or 7% of total county revenues. These state funds include federal pass-through funds, such as CDBG grants, received by county governments. Funds received directly from federal sources amounted to $97 million, or less than 2% of all revenues. County intergovernmental revenues received from other local governments amounted to $41 million. \n \nSource State Federal Other local \n \nCounty Intergovernmental Revenues, by Type: 1999 2003 Millions ($) \n \n1999 $334 $83 $35 \n \n2000 $403 $90 $37 \n \n2001 $419 $92 $34 \n \n2002 $464 $84 $39 \n \n2002 $463 $97 $41 \n \nService charges and other revenues amounted to $775 million in 2003, amounting to 12% of total revenues. Service charge revenues have declined for counties since 1999. \n \nMillions ($) \n \nCounty Service Charges and Other Revenues: 1999 - 2003 \n$1,500 \n$1,000 \n$500 \n$0 '99 '00 '01 '02 '03 \n \n3 \n \n 2004 Local Government Finance Highlights \nCounty Expenditures \nCounties in Georgia reported expenditures of $7.0 billion in 2003. Since 1999, county expenditures have increased from a level of $5.1 billion to the level of $7.0 billion. \nCounty General Expenditures \n \nBillions ($) \n \nCounty Total Expenditures: 1999 - 2003 \n$12 $9 $6 $3 $0 '99 '00 '01 '02 '03 \n \nCounty general expenditures totaled $5.3 billion in 2003. Since 1999, general expenditures have grown from a level of $4.2 billion to the present level. General expenditures accounted for 75% of total county spending in the past year. \n \nBillions ($) \n \nCounty General Expenditures: 1998 - 2003 \n$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03 \n \nSpending for public safety by counties amounted to $1.4 billion in 2003, or 21% of total county expenditures. Administration costs totaled $835 million, amounting to 12% of total expenditures. Health and human services expenditures totaled $634 million. Expenditures for courts amounted to $445 million, or 6% of total spending while spending for highways, streets and drainage equaled $353 million. \n \n4 \n \n 2004 Local Government Finance Highlights \n \nCounty General Expenditures, by Category: 2003 \n \nCategory Public safety Capital expenditures Administration Health and human services Courts Highways, streets and drainage Leisure services Other expenditures Community development Public works Education (non-school board) \n \nAmount ($) $1.4 billion $892 million $835 million $634 million $445 million $353 million $253 million $227 million $134 million $59 million $569,000 \n \n% of Total 21% 13% 12% 9% 6% 5% 4% 3% 2% 1% +0% \n \nMillions ($) Millions ($) \n \nCounty Capital Expenditures: 1999 - 2003 \n$1,500 \n$1,000 \n$500 \n$0 '99 '00 '01 '02 '03 \n \nCapital spending for equipment, land, structures, and construction, totaled $892 million, or 13% of total spending in 2003. Capital spending decreased from a level of $1.1 billion in 2002. \n \nCounty Debt Service \nDebt service expenditures (interest only) in 2003 equaled $198 million or 3% of total county expenditures, an increase over the amount of $193 million reported in the previous year. \n \nCounty Debt Service: 1999 - 2003 \n$300 \n$200 \n$100 \n$0 '99 '00 '01 '02 '03 \n \n5 \n \n 2004 Local Government Finance Highlights \n \nCounty Enterprise Revenues \nCounty enterprise fund revenues in 2003 amounted to $908 million, an increase over the $861 million reported in FY 2002. Revenues from enterprise funds accounted for 14% of total county revenues in the year. \n \nMillions ($) \n \nCounty Enterprise Fund Revenues: 1999 - 2003 \n$2,000 \n$1,500 \n$1,000 \n$500 \n$0 '99 '00 '01 '02 '03 \n \nRevenues from county water and sewer systems amounted to $733 million or 11% of total county revenues in 2003. Revenues from solid waste systems totaled $123 million, or 2% of total revenues. Revenues from other enterprise funds accounted for $41 million, while airport revenues amounted to $11 million. Revenues from gas supply systems amounted to less than $1 million. \n \nRevenues of County Enterprise Funds, by Type: 2003 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $733 million $123 million $41 million $11 million \n$676,000 \n \n% of total 11% 2% 1% +0% +0% \n \nBillions ($) \n \nCounty Enterprise Expenditures \nCounty Enterprise Fund Expenditures: FY 1999 - FY 2003 \n$2.0 $1.5 $1.0 $0.5 $0.0 \n'99 '00 '01 '02 '03 \n \nEnterprise fund expenditures amounted to $1.6 billion in 2003, an increase over the $1.2 billion reported in 2002. Enterprise fund expenditures accounted for 22% of total county spending in 2003. \n \n6 \n \n 2004 Local Government Finance Highlights \nSpending for county water and sewer systems totaled $1.3 billion in the year, 19% of county spending. Expenditures for solid waste systems totaled $123 million while expenditures from other enterprise fund accounts totaled $88 million, or 1% of total spending. Spending for county airports amounted to $13.1 million ($3.6 million for DeKalb County's Peachtree-DeKalb Airport) while the one county gas system reported expenditures of $775,000. \n \nExpenditures from County Enterprise Funds, by Type: 2003 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $1.3 billion $123 million $88 million $13 million $775,000 \n \n% of total 19% 2% 1% +0% +0% \n \nCounty Debt Patterns \nDuring 2003, counties issued a total of $1.3 billion in debt, showing the first increase in four years. \nAt the end of 2003, counties held $4.3 billion in debt. The amount of debt outstanding at the end of each year has increased from $3.5 billion in 1999 to a level of $4.3 billion. \n \nBillions ($) \n \nCounty Debt Issued and Amount Outstanding EOY: 1999 - 2003 \n \n$5 \n \n$4 \n \n$3 \n \n$2 \n \n$1 \n \n$0 \n \n'99 \n \n'00 \n \n'01 \n \n'02 \n \n'03 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nCounty Debt Issued by Type: 2003 \n \nOther long-term Lease purchase \nShort-term G.O. \nRevenue \n \n$60 $129 $150 $324 \n \n$606 \n \n$0 \n \n$200 $400 $600 $800 \n \nMillions ($) \n \nIn 2003, counties issued a total of $606 million in revenue bond debt. General obligation borrowing totaled $324 million. Borrowing in the form of short-term debt totaled an additional $150 million while lease purchases accounted for $129 million. Otherlong term borrowing equaled $60 million. \n \n7 \n \n 2004 Local Government Finance Highlights \n \nAt the end of 2003, counties held a total of $2.6 billion in revenue bond debt, 60% of the total debt held by counties. General obligation debt amounted to $893 million, or 21% of the debt held. Lease purchase debt equaled an additional $521 million of the debt held. \n \nCounty Debt Outstanding at End of Year by Type: 2003 \n \nShort-term $109 \n \nOther long-term $218 \n \nLease purchase \n \n$521 \n \nGeneral obligation \n \n$893 \n \nRevenue bond \n \n$0 \n \n$1,000 \n \n$2,000 \n \nMillions ($) \n \n$2,556 $3,000 \n \nCounty Cash and Investment Assets \nAt the end of 2003, counties held a total of $4.4 billion in cash and investment assets, down from $5 billion at the end of the previous year. Since the end of 1999, the amount of cash and investment assets held by counties has decreased from a level of $4.6 billion to the present level. \n \nBillions ($) \n \nCounty Cash and Investment Assets Held at End of Year: 1999 - 2003 \n$8 $6 $4 $2 $0 \n'99 '00 '01 '02 '03 \n \n8 \n \n 2004 Local Government Finance Highlights \nMunicipal Government Finances: 2003 \nIn 2003, municipal revenues totaled $5.1 billion, showing an increase from the $4.8 billion reported in 2002. General revenues were a reported $2.3 billion while revenues from enterprise funds totaled $2.8 billion. \nTotal municipal spending during the year amounted to $5.6 billion, an increase over the $5.5 billion reported in 2002. General expenditures amounted to $2.2 billion, while expenditures from enterprise funds totaled $3.1 billion. Debt service costs (interest only) amounted to $307 million during the year. \nAt the end of 2003, municipalities held a total of $6.3 billion in debt. During 2003, cities issued a total of $2.2 billion in new debt and retired a total of $1.4 billion. \nAt the end of 2003, municipalities reported $5.0 billion in cash and investment assets. \n \nMunicipal General Revenues \nMunicipal general revenues have shown little change over the past five years, increasing from $2.0 billion in 1999 to $2.3 billion in 2003. \n \nMunicipal General Revenues: 1999 - 2003 \n$4 $3 $2 $1 $0 \n'99 '00 '01 '02 '03 \n \nMillions ($) Billions ($) \n \nMunicipal Property Tax Revenues: 1999 - 2003 \n \n$1,000 $750 $500 $250 $0 \n \n'99 '00 '01 '02 '04 \n \nProperty tax revenues totaled $600 million for municipalities in 2003. Since 2001, property tax revenues have increased from $469 million to the $600 million amount. Property taxes accounted for 12% of total municipal revenues in 2003. \n \n9 \n \n 2004 Local Government Finance Highlights \n \nRevenues from sales taxes totaled $489 million or 10% of total county revenues in 2003. \n \nMillions ($) \n \nMunicipal Sales Tax Revenues: 1999 - 2003 \n \n$1,000 $750 $500 $250 $0 \n \n'99 '00 '01 '02 '03 \n \nMillions ($) \n \nMunicipal Excise \u0026 Special Use Tax Revenues: 1999 - 2003 \n \n$800 $600 $400 $200 \n$0 \n \n'99 '00 '01 '02 '03 \n \nRevenues from excise and special use taxes totaled $426 million for cities in the last year, accounting for 8% of total revenues. \n \nRevenues from licenses, permits and fees totaled $143 million in 2003, equaling only 3% of the total municipal dollar. \n \nMillions ($) \n \nMunicipal Revenues from Licenses, Permits \u0026 Fees: 1999 - 2003 \n$300 \n$200 \n$100 \n$0 '99 '00 '01 '02 '03 \n \n10 \n \n 2004 Local Government Finance Highlights \n \nMillions ($) \n \nMunicipal Intergovernmental Revenues: 1999 - 2003 \n$400 $300 $200 $100 \n$0 '99 '00 '01 '02 '03 \n \nMunicipalities received a total of $241 million from intergovernmental revenues in 2003. Intergovernmental revenues amounted to 5% of total municipal revenues in 2003. \n \nFunds received from state government sources in 2003 amounted to $106 million for municipalities. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources totaled $82 million and funds received from other local governments equaled $54 million. \n \nSource State Federal Other local \n \nMunicipal Intergovernmental Revenues, by Source: 1999  2003 Millions ($) \n \n1999 $93 $72 $42 \n \n2000 $105 $85 $40 \n \n2001 $101 $84 $48 \n \n2002 $116 $83 $56 \n \n2003 $106 $82 $54 \n \nRevenues from service charges and other revenues amounted to $382 million in 2003, equaling 8% of municipal revenue dollars. \n \nMillions ($) \n \nMunicipal Service Charges and Other Revenues: 1999 - 2003 $800 \n$600 \n$400 \n$200 \n$0 '99 '00 '01 '02 '03 \n \n11 \n \n 2004 Local Government Finance Highlights \nMunicipal Expenditures \nGeorgia's municipalities in the past year reported expenditures totaling $5.6 billion, an increase over the $5.5 billion reported in 2002. Spending by municipalities has increased from a level of $4.3 billion in 1999 to the current level of $5.6 billion. \n \nBillions ($) \n \nMunicipal Total Expenditures: 1999 - 2003 \n$10 \n$8 \n$5 \n$3 \n$0 '99 '00 '01 '02 '03 \n \nMunicipal General Expenditures \nMunicipal general expenditures amounted to $2.2 billion in 2003, a slight increase over the $2.1 billion reported in 2002. General expenditures for cities have increased only slightly from $1.9 billion in 1999 to the current level. \n \nBillions ($) \n \nMunicipal General Expenditures: 1999 - 2003 \n$4 $3 \n$2 $1 \n$0 '99 '00 '01 '02 '03 \n \nMunicipal General Expenditures, by Category: 2003 \n \nCategory Public safety Administration Capital expenditures Highways, streets and drainage Other expenditures Leisure services Community development Courts Public works Education (non-school board) Health and human services \n \nAmount ($) $831 million $345 million $278 million $191 million $178 million $145 million $97 million $49 million $46 million $29 million $18 million \n \n% of Total 15% 6% 5% 3% 3% 3% 2% 1% 1% 1% +0% \n \n12 \n \n 2004 Local Government Finance Highlights \nSpending for public safety remained the largest municipal expenditure in the past year, totaling $831 million or 15% of total municipal spending. Expenditures for administration totaled $345 million or 6% of total spending. Capital expenditures totaled $278 million or 5% of total municipal spending. Expenditures for highways, streets and drainage amounted to $191 million, 3% of the total spent by cities. \n \nMunicipal Capital Expenditures: 1999 - 2003 \n$500 $400 $300 $200 $100 \n$0 '99 '00 '01 '02 '03 \n \nCapital expenditures for equipment, land, structures, and construction, amounted to $278 million in 2003, or 5% of total municipal spending. \n \nMillions ($) Millions ($) \n \nMunicipal Debt Service \nExpenditures for debt service costs (interest only) in the past year amounted to a total of $307 million, or 5% of the total municipal spending dollar. Debt service costs decreased from a level of $320 million in 2002. \n \nMunicipal Debt Service: 1999 - 2003 \n$600 \n$400 \n$200 \n$0 '99 '00 '01 '02 '03 \n \n13 \n \n 2004 Local Government Finance Highlights \nFinances of Municipal Enterprise Funds \nMunicipalities generated revenues of $2.8 billion in 2003 from enterprise funds, accounting for 55% of total municipal revenues. \n \nBillions ($) \n \nMunicipal Enterprise Fund Revenues: 1999 - 2003 \n$5 $4 $3 $2 $1 $0 \n'99 '00 '01 '02 '03 \n \nWater and sewer system revenues totaled $961 million, while revenues from electric supply systems amounted to $667 million. Airport revenues, primarily Atlanta's Hartsfield International ($525 million), amounted to $534 million. Gas supply system revenues amounted to $344 million, while solid waste system revenues equaled $199 million. Revenues from other enterprise funds generated $87 million for cities. \n \nRevenues of Municipal Enterprise Funds, by Type: 2003 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $961 million $667 million $534 million $344 million $199 million $87 million \n \n% of total 19% 13% 11% 7% 4% 2% \n \nExpenditures from enterprise funds amounted $3.1 billion in 2003. In the five-year period since 1999, spending from enterprise funds has risen from $2.2 billion to the current $3 billion. \n \nBillions ($) \n \nMunicipal Enterprise Fund Expenditures: 1999 - 2003 \n$6 \n$4 \n$2 \n$0 '99 '00 '01 '02 '03 \n \n14 \n \n 2004 Local Government Finance Highlights \nSpending for municipal water and sewer supply systems amounted to $1.2 billion in 2003, accounting for 21% of total municipal spending. Expenditures from electric supply systems amounted to $573 million, while airport system expenditures increased to a level of $647 million. Spending for gas supply systems totaled $298 million and solid waste system spending amounted to $217 million. Expenditures from other enterprise funds totaled $174 million. \n \nExpenditures of Municipal Enterprise Funds, by Type: 2003 \n \nCategory Water and sewer supply system Airport system Electric supply system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $1.2 billion $647 million $573 million $298 million $217 million $174 million \n \n% of total 21% 12% 10% 5% 4% 3% \n \nMunicipal Debt Patterns \nDuring 2003, cities issued a total of $2.2 billion in debt. Since 1999, municipalities in Georgia have issued a total of $7.4 billion in debt. \nAt the end of the year, municipalities held a total of $6.3 billion in outstanding debt. Since 1999, the amount of debt held by cities has increased from a level of $5.0 billion to the current level. \n \nBillions ($) \n \nMunicipal Debt Issued and Amount Outstanding EOY: 1999 - 2003 \n \n$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nMunicipal Debt Issued by Type: 2003 \n \nShort-term $38 Lease pool $40 Other long-term $56 G.O. Bond $77 Revenue bond \n \n$1,942 \n \n$0 \n \n$500 $1,000 $1,500 $2,000 \n \nMillions ($) \n \nDuring 2003, 90% of the debt issued by cities was issued in the form of revenue bond debt, totaling $1.9 billion. General obligation borrowing amounted to $77 million and other long-term borrowing totaled an additional $56 million. Lease pool borrowing accounted for $40 million while borrowing in the form of short-term funds totaled $38 million. \n \n15 \n \n 2004 Local Government Finance Highlights \n \nSeventy-five percent of the debt held at the end of 2003 by cities was held in the form of revenue bond debt, amounting to $4.7 billion. General obligation debt outstanding totaled $821 million, while debt in the form of other long-term funds totaled $491 million. Outstanding lease purchase debt equaled an additional $249 million and outstanding short-term debt totaled $38 million. \n \nMunicipal Debt Outstanding at EOY by Type: 2003 \n \nShort-term $38 \n \nLease purchase $249 \n \nOther long-term \n \n$491 \n \nG.O. bond \n \n$821 \n \nRevenue bond \n \n$4,698 \n \n$0 \n \n$2,000 \n \n$4,000 \n \n$6,000 \n \nMillions ($) \n \nMunicipal Cash and Investment Assets \n \nMunicipal Cash and Investment Assets Held at End of Year: 1999 - 2003 \n$8 $6 $4 $2 $0 \n'99 '00 '01 '02 '03 \n \nAt the end of 2003, municipalities held a total of $5.0 billion in cash and investment assets. The amount of cash and investment assets held by municipalities has shown little change over the last three years. \n \nBillions ($) \n \n16 \n \n 2004 Local Government Finance Highlights \nConsolidated Government Finances: 2003 \nGeorgia's three consolidated governments in 2003 reported total revenues of $648 \nmillion. Consolidated government general revenues equaled $513 million, while revenues from enterprise funds equaled $135 million. \nThe three consolidated governments reported expenditures of $707 million in 2003. Consolidated government general expenditures amounted to $491 million, while expenditures from enterprise funds totaled $192 million. Debt service costs (interest only) amounted to $24 million for consolidated governments during the year. \nAt the end of 2003, consolidated governments held a total of $475 million in outstanding debt. The three consolidated governments issued a total of $2 million in new debt during the year while a total of $17 million in old debt was retired. \nAt the end of 2003, the three consolidated governments held a total of $895 million in cash and investment assets, an increase of 25% over the amount held at the end of 2002. \nConsolidated Government General Revenues \n \nConsolidated general revenues amounted to $513 million in 2003. General revenues have increased from $457 million in 1999 to the current level. \n \nConsolidated General Revenues: 1999 - 2003 \n \n$1,000 $750 $500 \n \n$250 $0 \n \n'99 '00 '01 '02 '03 \n \nMillions ($) Millions ($) \n \nConsolidated Government Property Tax Revenues: 1999 - 2003 \n \n$250 $200 $150 $100 \n$50 $0 \n \n'99 '00 '01 '02 '03 \n \nProperty tax revenues equaled $142 million for consolidated governments in 2003 or 22% of total revenues. \n \n17 \n \n 2004 Local Government Finance Highlights \nThe three consolidated governments received a total of $153 million in the year from the collection of sales taxes, a decrease over the amount reported in the previous year. This amount is evenly divided between local option sales taxes and special purpose sales taxes. \n \nMillions ($) \n \nConsolidated Government Sales Tax Revenues: 1999 - 2003 \n$300 \n$200 \n$100 \n$0 '99 '00 '01 '02 '03 \n \nMillions ($) \n \nConsolidated Government Excise \u0026 Special Use Tax Revenues: 1999 - 2003 \n$100 $75 $50 $25 $0 '99 '00 '01 '02 '03 \n \nExcise and special use tax revenues generated over $56 million for consolidated governments in 2003, totaling 9% of total revenues. \n \nConsolidated governments received a total of $22 million from licenses, permits and fees in 2003. Revenues from these sources have showed modest gains since 1999. \n \nMillions ($) \n \nConsolidated Licenses, Permits \u0026 Fees Revenues: 1999 - 2003 \n$40 $30 $20 $10 \n$0 '99 '00 '01 '02 '03 \n \nMillions ($) \n \nConsolidated Government Intergovernmental Revenues: \n1999 - 2003 $100 \n$75 \n$50 \n$25 \n$0 '99 '00 '01 '02 '03 \n \nIntergovernmental revenues received by consolidated governments totaled $64 million in the past year, accounting for 10% of total consolidated government revenues. \n \n18 \n \n 2004 Local Government Finance Highlights \nFunds received by the consolidated governments from state government sources totaled $50 million in 2003. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $13 million while funds received from other local governments amounted to $803,000. \n \nConsolidated Intergovernmental Revenues, by Source: 1999  2003 Millions ($) \n \nSource State Federal Other local \n \n1999 $38 $12 $722,000 \n \n2000 $43 $17 $728,000 \n \n2001 $48 $14 $832,000 \n \n2002 $58 $13 $685,000 \n \n2003 $50 $13 $803,000 \n \nConsolidated Government Expenditures \nThe three consolidated governments reported combined expenditures of $707 million in 2003, an increase over the $673 million reported in the previous year. \n \nMillions ($) \n \nConsolidated Total Expenditures: 1999 - 2003 \n \n$1,200 $900 $600 $300 $0 \n \n'99 '00 '01 '02 '03 \n \nConsolidated Government General Expenditures \n \nGeneral expenditures for the consolidated governments amounted to $491 million in 2003, accounting for 70% of total consolidated government expenditures. \n \nMillions ($) \n \nConsolidated General Expenditures: 1999 - 2003 \n$1,000 \n$750 \n$500 \n$250 \n$0 '99 '00 '01 '02 '03 \n \nSpending for public safety accounted for 23% of the consolidated government expenditures in 2003, amounting to $164 million. Capital expenditures totaled $95 million while spending for \n \n19 \n \n 2004 Local Government Finance Highlights \nadministration also amounted to $73 million. Spending for health and human services equaled $41 million or 6% of consolidated government total expenditures. \n \nConsolidated Government General Expenditures, by Category: 2003 \n \nCategory Public safety Capital expenditures Administration Health and human services Leisure services Highways, streets \u0026 drainage Courts Community development Other expenditures Public works Education (non-school board) \n \nAmount ($) $164 million $95 million $73 million $41 million $31 million $29 million $25 million $20 million $12 million \n$1 million $24,000 \n \n% of Total 23% 13% 10% 6% 4% 4% 4% 3% 2% +0% +0% \n \nMillions ($) \n \nConsolidated Government Capital Spending:1999 - 2003 \n$200 $150 \n$100 $50 \n$0 '99 '00 '01 '02 '03 \n \nCapital spending by consolidated governments increased from $82 million in 2002 to $95 million in 2003. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. In 2003, capital spending accounted for 13% of total consolidated government expenditures. \n \n20 \n \n 2004 Local Government Finance Highlights \nConsolidated Government Debt Service \nConsolidated governments reported debt service (interest only) expenditures of $24 million in 2003. Debt service interest amounted to 3% of total spending in the last year. \n \nMillions ($) \n \nConsolidated Debt Service Costs: 1999 - 2003 \n$40 $30 $20 $10 \n$0 '99 '00 '01 '02 '03 \n \nConsolidated Government Enterprise Revenues \n \nConsolidated governments reported $135 million in revenues from enterprise funds during the year, amounting to 21% of total revenues. \n \nMillions ($) \n \nConsolidated Enterprise Fund Revenues: 1999 - 2003 \n \n$250 $200 $150 $100 \n$50 $0 \n \n'99 '00 '01 '02 '03 \n \nConsolidated governments reported revenues of $80 million from water and sewer systems during 2003, amounting to 12% of total revenues. Solid waste enterprise funds generated revenues of $26 million, or 4% of total revenues. Revenues from airports amounted to $15 million, while revenues from other enterprise funds amounted to $14 million. \n \nRevenues of Consolidated Enterprise Funds, by Type: 2003 \n \nCategory Water and sewer supply system Solid waste system Airports Other enterprise funds \n \nAmount ($) $80 million $26 million $15 million $14 million \n \n% of total 12% 4% 2% 2% \n \n21 \n \n 2004 Local Government Finance Highlights \n \nConsolidated Government Enterprise Expenditures \n \nMillions ($) \n \nConsolidated Enterprise Fund Expenditures: 1999 - 2003 \n \n$300 $200 $100 \n$0 \n \n'99 '00 '01 '02 '03 \n \nExpenditures from enterprise funds totaled $192 million in 2003, a decrease from the $204 million reported in the previous year. Enterprise fund accounted for 27% of total spending in 2003. \n \nSpending for water and sewer systems from amounted to $127 million in 2003, increasing from $151 in the previous year, accounting for 18% of total expenditures. Expenditures for other enterprise funds amounted to $27 million. Spending for solid waste systems amounted to $26 million and expenditures for airports amounted to $13 million. \n \nExpenditures from Consolidated Government Enterprise Funds, by Type: 2003 \n \nCategory Water and sewer supply system Other enterprise funds Solid waste system Airports \n \nAmount ($) $127 million $27 million $26 million $13 million \n \n% of total 18% 4% 4% 2% \n \nConsolidated Government Debt Patterns \nDuring 2003, consolidated governments issued a total of $2 million in debt. At the end of the year, the three consolidated governments reported a total of $475 million in outstanding debt of all types. \n \nMillions ($) \n \nConsolidated Debt Issued and Amount Outstanding EOY: 1999 - 2003 \n$600 \n \n$400 \n \n$200 \n \n$0 '99 '00 '01 '02 '03 \n \nIssued ($) \n \nOutstanding EOY ($) \n \n22 \n \n 2004 Local Government Finance Highlights \n \nSince 1999, consolidated governments have issued a total of $385 million in debt. The amount of debt outstanding at the end of each year has increased from a level of $292 million to the present level of $475 million. \n \nConsolidated Debt Issued by Type: 2003 \n \nShort-term Other long-term \nG.O. Lease purchase \nRevenue bond \n \n$962 $1,000 \n \n$0 $250 $500 $750 $1,000 $1,250 $1,000s \n \nDuring 2003, consolidated governments issued a total of $1 million in revenue bond debt, accounting for 51% of the debt issued. Borrowing in the form of lease purchase debt amounted to $962,000. Consolidated governments issued no general obligation bonds, other long-term or short-term debt during the year. \n \nDebt in the form of revenue bonds, amounting to $400 million, accounted for 84% of the outstanding debt held by consolidated governments at the end of 2003. Outstanding general obligation debt amounted to $28 million, or 6% of the outstanding debt. Lease purchase debt equaled $26 million and other long-term debt totaled $22 million. Consolidated governments reported no short-term debt outstanding at the end of 2003. \n \nConsolidated Debt Outstanding at End of Year by Type: 2003 \n \nShort-term Other long-term $22 Lease purchase $26 General obligation $28 \nRevenue bond \n \n$400 \n \n$0 $100 $200 $300 $400 $500 Millions ($) \n \nConsolidated Government Cash and Investment Assets \n \nMillions ($) \n \nConsolidated Government Cash and Investment Assets Held at End of Year: \n1999 - 2003 \n$1,200 \n$900 \n$600 \n$300 \n$0 '99 '00 '01 '02 '03 \n \nAt the end of 2003, consolidated governments held a total of $895 million in cash and investment assets. Since the end of 1999, the amount of cash and investment assets held by consolidated governments has nearly doubled from a level of $484 million. \n \n23 \n \n 2004 Local Government Finance Highlights \nAppendix A: Data Categories \n \nGeneral Revenues \nProperty 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 \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and Special Use Tax Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes \nLicenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees \nIntergovernmental 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 Revenues of county boards of health Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer tax Other intergovernmental revenues \nIntergovernmental Revenues, by Source State Other local governments Federal DHR physical and mental health grants 2 \nService 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 \nOther Revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers 2 \n \nReceipts from sales of materials and surplus equipment \nReceipts from sale of real property (land and buildings) Rents and royalties Cemetery fees All additional revenues \nEnterprise Fund Revenues \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Revenues Operating revenue Other revenue \nGeneral Expenditures \nAdministration Financial administration Tax commissioner 1 Tax assessor/appraiser 1 General administration General government buildings General insurance Legal fees \nCourts Superior court 1 State court 1 Juvenile and magistrate court 1 Probate court 1 Clerk of courts 1 Municipal court 2 \nPublic Safety and Corrections Sheriff's department 1 Police department Correctional institute 1 Jail Fire department \nCommunity Development Community development Building inspection and regulation \nHighways Highways, roads and bridges Drainage \nHealth and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare Ambulance service DHR physical and mental health grants 1 \nLeisure Services Parks and recreation \n \nA - 1 \n \n 2004 Local Government Finance Highlights \nAppendix A: Data Categories \n \nLibraries \nPublic Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill) \nEducation Expended by general government \nOther Expenditures \nEnterprise Fund Expenditures \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense \nPersonnel Expenditures \nEmployee benefits Salaries and wages for current operations Salaries and wages for construction \nIntergovernmental Expenditures \nBy Purpose Parks and recreation Jails Fire protection Police protection Public health Hospitals Libraries Public welfare Garbage and trash collection \n \nGarbage and trash disposal Highways, streets and drainage Water/sewer system Electric supply system Gas supply system Public transit Airport Other purposes \nDebt \nBond 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 and sewer system Other \nDebt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt \nCash and Investment Assets Held at End of Fiscal Year \nCash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities \nCash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds \n \n1  County and consolidated governments; 2  Consolidated and municipal governments \n \nA - 2 \n \n 2003 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: 2003 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 6,388,281,591 5,480,312,460 \n907,969,131 \nAmount ($) 5,480,312,460 2,499,105,354 1,963,933,151 \n535,172,203 \n1,179,501,132 545,261,214 634,239,918 \n271,849,479 39,080,655 \n183,091,844 27,532,186 18,277,630 3,867,164 \n153,332,288 \n601,289,145 462,863,998 \n96,943,271 41,481,876 \n775,235,062 228,343,237 546,891,825 \n907,969,131 732,633,058 \n0 675,948 10,710,186 123,407,434 40,542,505 \n \nPer capita amount ($) \n783.04 671.75 111.29 \nPer capita amount ($) \n671.75 306.33 240.73 \n65.60 \n144.58 66.84 77.74 \n33.32 4.79 \n22.44 3.37 2.24 0.47 \n18.79 \n73.70 56.74 11.88 \n5.08 \n95.02 27.99 67.03 \n111.29 89.80 0.00 0.08 1.31 15.13 4.97 \n \nPercent of total 100.0% 85.8% 14.2% \nPercent of total 85.8% 39.1% 30.7% \n8.4% \n18.5% 8.5% 9.9% \n4.3% 0.6% 2.9% 0.4% 0.3% 0.1% \n2.4% \n9.4% 7.2% 1.5% 0.6% \n12.1% 3.6% 8.6% \n14.2% 11.5% \n0.0% 0.0% 0.2% 1.9% 0.6% \n \nB - 1 \n \n 2003 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: 2003 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 7,040,609,437 5,274,406,915 1,568,338,951 \n197,863,571 \nAmount ($) \n5,274,406,915 835,136,473 445,084,962 \n1,441,805,238 133,721,695 634,024,277 252,508,318 59,490,023 352,602,268 569,128 227,229,941 892,234,592 \n1,568,338,951 1,343,869,644 \n0 774,628 13,077,737 122,819,822 87,797,120 \n197,863,571 \n \nPer capita amount ($) \n863.00 646.51 192.24 \n24.25 \nPer capita amount ($) \n646.51 102.37 \n54.56 176.73 \n16.39 77.72 30.95 \n7.29 43.22 \n0.07 27.85 109.37 \n192.24 164.72 \n0.00 0.09 1.60 15.05 10.76 \n24.25 \n \nPercent of total \n100.0% 74.9% 22.3% 2.8% \nPercent of total \n74.9% 11.9% \n6.3% 20.5% \n1.9% 9.0% 3.6% 0.8% 5.0% 0.0% 3.2% 12.7% \n22.3% 19.1% \n0.0% 0.0% 0.2% 1.7% 1.2% \n2.8% \n \nB - 2 \n \n 2003 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: 2003 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 3,980,488,894 2,317,048,330 \n853,646,381 196,826,728 486,522,237 126,445,218 \n1,268,682,145 606,200,873 323,844,269 60,218,230 128,774,314 149,644,459 \n915,711,448 340,921,897 284,629,964 \n29,992,702 94,387,409 165,779,476 \n4,301,010,346 2,559,979,517 \n893,094,161 217,774,746 520,751,721 109,410,201 \n197,863,571 119,571,561 \n41,163,393 10,699,254 24,082,156 \n2,347,207 \nAmount ($) 4,363,639,193 \n109,337,123 561,842,592 3,692,459,478 \n \nPer capita amount ($) \n487.91 284.01 104.64 \n24.13 59.64 15.50 \n155.51 74.30 39.70 7.38 15.78 18.34 \n112.24 41.79 34.89 3.68 11.57 20.32 \n527.19 313.79 109.47 \n26.69 63.83 13.41 \n24.25 14.66 \n5.05 1.31 2.95 0.29 \nPer capita amount ($) \n534.87 13.40 68.87 \n452.60 \n \nB - 3 \n \nPercent of total 100.0% \n58.2% 21.4% \n4.9% 12.2% \n3.2% \n100.0% 47.8% 25.5% 4.7% 10.2% 11.8% \n100.0% 37.2% 31.1% 3.3% 10.3% 18.1% \n100.0% 59.5% 20.8% 5.1% 12.1% 2.5% \n100.0% 60.4% 20.8% 5.4% 12.2% 1.2% \nPercent of total 100.0% \n2.5% 12.9% 84.6% \n \n 2003 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: 2003 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 5,073,831,861 2,281,586,573 2,792,245,288 \nAmount ($) 2,281,586,573 \n600,276,855 534,909,798 \n65,367,057 \n488,503,454 361,412,120 127,091,334 \n426,366,496 66,107,715 \n110,663,692 69,261,781 \n172,074,029 8,259,279 \n143,427,948 \n241,265,008 105,607,221 \n82,149,944 53,507,843 \n381,746,812 132,060,606 249,686,206 \n2,792,245,288 960,839,660 667,041,196 344,037,925 534,481,897 199,342,633 86,501,977 \n \nPer capita amount ($) \n1,810.29 814.04 996.24 \nPer capita amount ($) \n814.04 214.17 190.85 \n23.32 \n174.29 128.95 \n45.34 \n152.12 23.59 39.48 24.71 61.39 2.95 \n51.17 \n86.08 37.68 29.31 19.09 \n136.20 47.12 89.09 \n996.24 342.82 237.99 122.75 190.70 \n71.12 30.86 \n \nPercent of total 100.0% 45.0% 55.0% \nPercent of total 45.0% 11.8% 10.5% \n1.3% \n9.6% 7.1% 2.5% \n8.4% 1.3% 2.2% 1.4% 3.4% 0.2% \n2.8% \n4.8% 2.1% 1.6% 1.1% \n7.5% 2.6% 4.9% \n55.0% 18.9% 13.1% \n6.8% 10.5% \n3.9% 1.7% \n \nC - 1 \n \n 2003 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: 2003 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 5,594,657,905 2,208,521,102 3,079,260,766 \n306,876,037 \nAmount ($) \n2,208,521,102 344,905,471 49,471,804 831,494,895 97,398,283 17,929,960 144,533,314 46,121,640 191,104,496 29,022,814 178,288,742 278,249,683 \n3,079,260,766 1,171,162,791 \n572,610,275 298,193,226 646,915,532 216,784,920 173,594,022 \n306,876,037 \n \nPer capita amount ($) \n1,996.11 787.98 \n1,098.65 109.49 \nPer capita amount ($) \n787.98 123.06 \n17.65 296.67 \n34.75 6.40 \n51.57 16.46 68.18 10.36 63.61 99.28 \n1,098.65 417.86 204.30 106.39 230.81 77.35 61.94 \n109.49 \n \nPercent of total \n100.0% 39.5% 55.0% 5.5% \nPercent of total \n39.5% 6.2% 0.9% \n14.9% 1.7% 0.3% 2.6% 0.8% 3.4% 0.5% 3.2% 5.0% \n55.0% 20.9% 10.2% \n5.3% 11.6% \n3.9% 3.1% \n5.5% \n \nC - 2 \n \n 2003 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: 2003 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 5,578,577,675 3,924,338,383 \n847,931,046 507,508,823 262,077,037 \n36,722,386 \n2,152,157,404 1,941,779,024 \n76,809,683 55,935,282 39,699,819 37,933,596 \n1,417,025,039 1,162,332,918 \n103,907,984 60,994,097 53,870,666 35,919,374 \n6,296,596,037 4,697,589,399 \n820,802,667 490,922,308 248,973,794 \n38,307,869 \n306,876,037 232,701,235 \n41,869,478 19,256,367 11,668,893 \n1,380,064 \nAmount ($) 5,005,052,232 \n963,828,811 1,092,691,813 2,948,531,608 \n \nPer capita amount ($) 1,990.38 1,400.16 \n302.53 181.07 \n93.51 13.10 \n767.87 692.81 \n27.40 19.96 14.16 13.53 \n505.58 414.71 \n37.07 21.76 19.22 12.82 \n2,246.56 1,676.05 \n292.85 175.16 \n88.83 13.67 \n109.49 83.03 14.94 6.87 4.16 0.49 \nPer capita amount ($) 1,785.75 \n343.88 389.86 1,052.00 \n \nC - 3 \n \nPercent of total 100.0% \n70.3% 15.2% \n9.1% 4.7% 0.7% \n100.0% 90.2% 3.6% 2.6% 1.8% 1.8% \n100.0% 82.0% 7.3% 4.3% 3.8% 2.5% \n100.0% 74.6% 13.0% 7.8% 4.0% 0.6% \n100.0% 75.8% 13.6% 6.3% 3.8% 0.4% \nPercent of total 100.0% \n19.3% 21.8% 58.9% \n \n 2003 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: 2003 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 648,062,610 513,054,010 135,008,600 \nAmount ($) 513,054,010 141,530,025 104,156,512 \n37,373,513 \n153,435,127 76,706,225 76,728,902 \n56,154,988 8,687,690 \n19,201,566 6,535,327 \n20,890,375 840,030 \n21,910,565 \n64,481,979 50,406,159 13,272,617 \n803,203 \n75,541,326 28,247,260 47,294,066 \n135,008,600 80,088,459 0 0 14,698,881 26,363,787 13,857,473 \n \nPer capita amount ($) \n1,329.24 1,052.33 \n276.92 \nPer capita amount ($) \n1,052.33 290.29 213.64 76.66 \n314.71 157.33 157.38 \n115.18 17.82 39.38 13.40 42.85 1.72 \n44.94 \n132.26 103.39 \n27.22 1.65 \n154.94 57.94 97.01 \n276.92 164.27 \n0.00 0.00 30.15 54.07 28.42 \n \nPercent of total 100.0% 79.2% 20.8% \nPercent of total 79.2% 21.8% 16.1% \n5.8% \n23.7% 11.8% 11.8% \n8.7% 1.3% 3.0% 1.0% 3.2% 0.1% \n3.4% \n9.9% 7.8% 2.0% 0.1% \n11.7% 4.4% 7.3% \n20.8% 12.4% \n0.0% 0.0% 2.3% 4.1% 2.1% \n \nD - 1 \n \n 2003 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: 2003 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs (Interest only) \n \nAmount ($) 706,940,759 491,364,764 192,033,090 \n23,542,905 \nAmount ($) \n491,364,764 72,995,221 24,907,796 \n163,711,715 20,484,283 40,889,855 30,684,881 1,435,579 29,133,519 24,212 12,410,455 94,687,248 \n192,033,090 126,675,620 \n0 0 13,314,663 25,510,419 26,532,388 \n23,542,905 \n \nPer capita amount ($) \n1,450.01 1,007.84 \n393.88 48.29 \nPer capita amount ($) \n1,007.84 149.72 51.09 335.79 42.02 83.87 62.94 2.94 59.76 0.05 25.46 194.21 \n393.88 259.83 \n0.00 0.00 27.31 52.32 54.42 \n48.29 \n \nPercent of total \n100.0% 69.5% 27.2% 3.3% \nPercent of total \n69.5% 10.3% \n3.5% 23.2% \n2.9% 5.8% 4.3% 0.2% 4.1% 0.0% 1.8% 13.4% \n27.2% 17.9% \n0.0% 0.0% 1.9% 3.6% 3.8% \n3.3% \n \nD - 2 \n \n 2003 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: 2003 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 490,385,138 407,552,057 \n33,720,000 23,028,367 26,084,714 \n0 \n1,961,629 1,000,000 \n0 0 961,629 0 \n17,167,732 8,679,618 5,570,000 1,450,986 1,467,128 0 \n475,179,036 399,872,439 \n28,150,000 21,577,381 25,579,216 \n0 \n23,542,905 20,253,110 \n1,517,528 1,275,403 \n496,864 0 \nAmount ($) 895,174,733 \n20,881,775 173,687,833 700,605,125 \n \nPer capita amount ($) 1,005.83 \n835.93 69.16 47.23 53.50 0.00 \n4.02 2.05 0.00 0.00 1.97 0.00 \n35.21 17.80 11.42 \n2.98 3.01 0.00 \n974.64 820.18 \n57.74 44.26 52.47 \n0.00 \n48.29 41.54 \n3.11 2.62 1.02 0.00 \nPer capita amount ($) 1,836.10 \n42.83 356.25 1,437.01 \n \nD - 3 \n \nPercent of total 100.0% \n83.1% 6.9% 4.7% 5.3% 0.0% \n100.0% 51.0% 0.0% 0.0% 49.0% 0.0% \n100.0% 50.6% 32.4% 8.5% 8.5% 0.0% \n100.0% 84.2% 5.9% 4.5% 5.4% 0.0% \n100.0% 86.0% 6.4% 5.4% 2.1% 0.0% \nPercent of total 100.0% \n2.3% 19.4% 78.3% \n \n 2004 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n \nResponded to survey \n \nCounties \n \n1 Appling \n \nYes \n \n2 Athens-Clarke * \n \nYes \n \n3 Atkinson \n \nYes \n \n4 Augusta/Richmond * \n \nYes \n \n5 Bacon \n \nYes \n \n6 Baker \n \nYes \n \n7 Baldwin \n \nYes \n \n8 Banks \n \nYes \n \n9 Barrow \n \nYes \n \n10 Bartow \n \nYes \n \n11 Ben Hill \n \nYes \n \n12 Berrien \n \nYes \n \n13 Bibb \n \nYes \n \n14 Bleckley \n \nYes \n \n15 Brantley \n \nYes \n \n16 Brooks \n \nYes \n \n17 Bryan \n \nYes \n \n18 Bulloch \n \nYes \n \n19 Burke \n \nYes \n \n20 Butts \n \nYes \n \n21 Calhoun \n \nYes \n \n22 Camden \n \nYes \n \n23 Candler \n \nYes \n \n24 Carroll \n \nYes \n \n25 Catoosa \n \nYes \n \n26 Charlton \n \nYes \n \n27 Chatham \n \nYes \n \n28 Chattahoochee \n \nYes \n \n29 Chattooga \n \nYes \n \n30 Cherokee \n \nYes \n \n31 Clay \n \nYes \n \n32 Clayton \n \nYes \n \n33 Clinch \n \nYes \n \n34 Cobb \n \nYes \n \n35 Coffee \n \nYes \n \n36 Colquitt \n \nYes \n \n37 Columbia \n \nYes \n \n38 Columbus/Muscogee * Yes \n \n39 Cook \n \nYes \n \n40 Coweta \n \nYes \n \n41 Crawford \n \nYes \n \n42 Crisp \n \nYes \n \n43 Dade \n \nYes \n \n44 Dawson \n \nYes \n \n45 Decatur \n \nYes \n \n46 DeKalb \n \nYes \n \n47 Dodge \n \nYes \n \n48 Dooly \n \nYes \n \n* Consolidated county/city government \n \nJurisdiction \n49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin 80 Jackson 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar 88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 97 Madison \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman 120 Rabun 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker \n \nE- 1 \n \nResponded to survey \nYes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes \n \n 2004 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n \nResponded to survey \n \n147 Walton \n \nYes \n \n148 Ware \n \nYes \n \n149 Warren \n \nYes \n \n150 Washington \n \nYes \n \n151 Wayne \n \nYes \n \n152 Webster \n \nYes \n \n153 Wheeler \n \nYes \n \n154 White \n \nYes \n \n155 Whitfield \n \nYes \n \n156 Wilcox \n \nYes \n \n157 Wilkes \n \nYes \n \n158 Wilkinson \n \nYes \n \n159 Worth \n \nYes \n \nMunicipalities \n \n1 Abbeville \n \nYes \n \n2 Acworth \n \nYes \n \n3 Adairsville \n \nYes \n \n4 Adel \n \nYes \n \n5 Adrian \n \nYes \n \n6 Ailey \n \nYes \n \n7 Alamo \n \nYes \n \n8 Alapaha \n \nYes \n \n9 Albany \n \nYes \n \n10 Aldora \n \nYes \n \n11 Allenhurst \n \nYes \n \n12 Allentown \n \nYes \n \n13 Alma \n \nYes \n \n14 Alpharetta \n \nYes \n \n15 Alston \n \nYes \n \n16 Alto \n \nYes \n \n17 Ambrose \n \nYes \n \n18 Americus \n \nYes \n \n19 Andersonville \n \nYes \n \n20 Arabi \n \nYes \n \n21 Aragon \n \nYes \n \n22 Arcade \n \nYes \n \n23 Argyle \n \nNo \n \n24 Arlington \n \nYes \n \n25 Arnoldsville \n \nYes \n \n26 Ashburn \n \nYes \n \n27 Atlanta \n \nYes \n \n28 Attapulgus \n \nYes \n \n29 Auburn \n \nYes \n \n30 Austell \n \nYes \n \n31 Avalon \n \nNo \n \n32 Avera \n \nYes \n \n33 Avondale Estates \n \nYes \n \n34 Baconton \n \nYes \n \n35 Bainbridge \n \nYes \n \n* Consolidated county/city government \n \nJurisdiction \n36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes No Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey 97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton 103 Clermont 104 Cleveland 105 Climax 106 Cobbtown 107 Cochran 108 Cohutta 109 Colbert 110 Coleman 111 College Park 112 Collins 113 Colquitt 114 Comer 115 Commerce 116 Concord 117 Conyers 118 Coolidge 119 Cordele 120 Cornelia 121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cusseta 127 Cuthbert 128 Dacula 129 Dahlonega 130 Daisy 131 Dallas 132 Dalton 133 Damascus \n \nE- 2 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes No Yes Yes Yes Yes Yes Yes No \n \n Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n134 Danielsville 135 Danville 136 Darien 137 Dasher 138 Davisboro 139 Dawson 140 Dawsonville 141 Dearing 142 Decatur 143 Deepstep 144 Demorest 145 Denton 146 DeSoto 147 Dexter 148 Dillard 149 Doerun 150 Donalsonville 151 Dooling 152 Doraville 153 Douglas 154 Douglasville 155 Dublin 156 Dudley 157 Duluth 158 DuPont 159 East Dublin 160 East Ellijay 161 East Point 162 Eastman 163 Eatonton 164 Edgehill 165 Edison 166 Elberton 167 Ellaville 168 Ellenton 169 Ellijay 170 Emerson 171 Enigma 172 Ephesus 173 Eton 174 Euharlee 175 Fairburn 176 Fairmount 177 Fargo 178 Fayetteville 179 Fitzgerald 180 Flemington 181 Flovilla 182 Flowery Branch \n \nResponded to survey \nNo Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n* Consolidated county/city government \n \nJurisdiction \n183 Folkston 184 Forest Park 185 Forsyth 186 Fort Gaines 187 Fort Oglethorpe 188 Fort Valley 189 Franklin 190 Franklin Springs 191 Funston 192 Gainesville 193 Garden City 194 Garfield 195 Gay 196 Geneva 197 Georgetown 198 Gibson 199 Gillsville 200 Girard 201 Glennville 202 Glenwood 203 Good Hope 204 Gordon 205 Graham 206 Grantville 207 Gray 208 Grayson 209 Greensboro 210 Greenville 211 Griffin 212 Grovetown 213 Gum Branch 214 Guyton 215 Hagan 216 Hahira 217 Hamilton 218 Hampton 219 Hapeville 220 Haralson 221 Harlem 222 Harrison 223 Hartwell 224 Hawkinsville 225 Hazlehurst 226 Helen 227 Helena 228 Hephzibah 229 Hiawassee 230 Higgston 231 Hiltonia \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nE- 3 \n \nJurisdiction \n232 Hinesville 233 Hiram 234 Hoboken 235 Hogansville 236 Holly Springs 237 Homeland 238 Homer 239 Homerville 240 Hoschton 241 Hull 242 Ideal 243 Ila 244 Iron City 245 Irwinton 246 Ivey 247 Jackson 248 Jacksonville 249 Jakin 250 Jasper 251 Jefferson 252 Jeffersonville 253 Jenkinsburg 254 Jersey 255 Jesup 256 Jonesboro 257 Junction City 258 Kennesaw 259 Keysville 260 Kingsland 261 Kingston 262 Kite 263 LaFayette 264 LaGrange 265 Lake City 266 Lake Park 267 Lakeland 268 Lavonia 269 Lawrenceville 270 Leary 271 Leesburg 272 Lenox 273 Leslie 274 Lexington 275 Lilburn 276 Lilly 277 Lincolnton 278 Lithonia 279 Locust Grove 280 Loganville \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n 2004 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n281 Lone Oak 282 Lookout Mountain 283 Louisville 284 Lovejoy 285 Ludowici 286 Lula 287 Lumber City 288 Lumpkin 289 Luthersville 290 Lyerly 291 Lyons 292 Macon 293 Madison 294 Manassas 295 Manchester 296 Mansfield 297 Marietta 298 Marshallville 299 Martin 300 Maxeys 301 Maysville 302 McCaysville 303 McDonough 304 McIntyre 305 McRae 306 Meansville 307 Meigs 308 Menlo 309 Metter 310 Midville 311 Midway 312 Milan 313 Milledgeville 314 Millen 315 Milner 316 Mitchell 317 Molena 318 Monroe 319 Montezuma 320 Monticello 321 Montrose 322 Moreland 323 Morgan 324 Morganton 325 Morrow 326 Morven 327 Moultrie 328 Mount Airy 329 Mount Vernon \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n* Consolidated county/city government \n \nJurisdiction \n330 Mount Zion 331 Mountain City 332 Mountain Park 333 Nahunta 334 Nashville 335 Nelson 336 Newborn 337 Newington 338 Newnan 339 Newton 340 Nicholls 341 Nicholson 342 Norcross 343 Norman Park 344 North High Shoals 345 Norwood 346 Nunez 347 Oak Park 348 Oakwood 349 Ochlocknee 350 Ocilla 351 Oconee 352 Odum 353 Offerman 354 Oglethorpe 355 Oliver 356 Omega 357 Orchard Hill 358 Oxford 359 Palmetto 360 Parrott 361 Patterson 362 Pavo 363 Payne City 364 Peachtree City 365 Pearson 366 Pelham 367 Pembroke 368 Pendergrass 369 Perry 370 Pine Lake 371 Pine Mountain 372 Pinehurst 373 Pineview 374 Pitts 375 Plains 376 Plainville 377 Pooler 378 Port Wentworth \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nE- 4 \n \nJurisdiction \n379 Portal 380 Porterdale 381 Poulan 382 Powder Springs 383 Preston 384 Pulaski 385 Quitman 386 Ranger 387 Ray City 388 Rayle 389 Rebecca 390 Register 391 Reidsville 392 Remerton 393 Rentz 394 Resaca 395 Rest Haven 396 Reynolds 397 Rhine 398 Riceboro 399 Richland 400 Richmond Hill 401 Riddleville 402 Rincon 403 Ringgold 404 Riverdale 405 Riverside 406 Roberta 407 Rochelle 408 Rockmart 409 Rocky Ford 410 Rome 411 Roopville 412 Rossville 413 Roswell 414 Royston 415 Rutledge 416 Sale City 417 Sandersville 418 Santa Claus 419 Sardis 420 Sasser 421 Savannah 422 Scotland 423 Screven 424 Senoia 425 Shady Dale 426 Sharon 427 Sharpsburg \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n 2004 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n428 Shellman 429 Shiloh 430 Siloam 431 Sky Valley 432 Smithville 433 Smyrna 434 Snellville 435 Social Circle 436 Soperton 437 Sparks 438 Sparta 439 Springfield 440 St. Marys 441 Stapleton 442 Statesboro 443 Statham 444 Stillmore 445 Stockbridge 446 Stone Mountain 447 Sugar Hill 448 Summertown 449 Summerville 450 Sumner 451 Sunny Side 452 Surrency 453 Suwanee 454 Swainsboro 455 Sycamore 456 Sylvania 457 Sylvester 458 Talbotton 459 Talking Rock 460 Tallapoosa 461 Tallulah Falls 462 Talmo 463 Tarrytown 464 Taylorsville 465 Temple 466 Tennille 467 Thomaston 468 Thomasville 469 Thomson 470 Thunderbolt 471 Tifton 472 Tiger 473 Tignall 474 Toccoa 475 Toomsboro 476 Trenton \n \nResponded to survey \nYes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes \n \n* Consolidated county/city government \n \nJurisdiction \n477 Trion 478 Tunnell Hill 479 Turin 480 Twin City 481 Ty Ty 482 Tybee Island 483 Tyrone 484 Unadilla 485 Union City 486 Union Point 487 Uvalda 488 Valdosta 489 Varnell 490 Vernonburg 491 Vidalia 492 Vidette 493 Vienna 494 Villa Rica 495 Waco 496 Wadley 497 Waleska 498 Walnut Grove 499 Walthourville 500 Warm Springs 501 Warner Robins 502 Warrenton 503 Warwick 504 Washington 505 Watkinsville 506 Waverly Hall 507 Waycross 508 Waynesboro 509 West Point 510 Weston 511 Whigham 512 White 513 White Plains 514 Whitesburg 515 Willacoochee 516 Williamson 517 Winder 518 Winterville 519 Woodbine 520 Woodbury 521 Woodland 522 Woodstock 523 Woodville 524 Woolsey 525 Wrens \n \nResponded to survey \nYes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes \n \nE- 5 \n \nJurisdiction \n526 Wrightsville 527 Yatesville 528 Young Harris 529 Zebulon \n \nResponded to survey \nYes No Yes Yes \n \n DCA \nGeorgia Department of Community Affairs \nOffice of Research Post Office Box 95068 Atlanta, Georgia 30347-0068 \n(404) 679-3145 \n \n "},{"id":"dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2003-belec-p-btext","title":"Georgia local government finance, 2003: highlights","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Community Affairs."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Community Affairs"],"dc_date":["2003"],"dcterms_description":["1991-","Highlights and updates two other publications: Georgia local government finances, fiscal planning guide. County version; and: Georgia local government finances, fiscal planning guide, Municipal version.","Latest issue consulted: Dec. 2004."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia Dept. of Community Affairs, 2004"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Local finance--Georgia--Statistics","Municipal finance--Georgia--Statistics"],"dcterms_title":["Georgia local government finance, 2003: highlights","Local government finance highlights"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2003-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2003-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"$ \nGEORGIA LOCAL GOVERNMENT FINANCE \n2003 HIGHLIGHTS \nGeorgia Department of Community Affairs November 2004 \n \n 2003 Local Government Finance Highlights \nTable of Contents \nExecutive Summary ........................................................................................................................ i County Government Finances: FY 2003 ......................................................................................... 1 Municipal Government Finances: FY 2003 .................................................................................... 9 Consolidated Government Finances: FY 2003 ............................................................................. 16 Appendix A: Data Categories .................................................................................................... A-1 Appendix B: County Government Finance Overview: FY 2003 ................................................ B-1 Appendix C: Municipal Government Finance Overview: FY 2003 ............................................C-1 Appendix D: Consolidated Government Finance Overview: FY 2003....................................... D-1 Appendix E: Governments Included in the 2003 Local Government Finance Survey ............... E-1 \n \n 2003 Local Government Finance Highlights \nExecutive Summary \n9 County government revenue totaled $6.2 billion in FY 2003. General revenue collections totaled $5.4 billion, while enterprise funds generated $890 million. \n9 Total county expenditures amounted to $6.7 billion in FY 2003. County general expenditures amounted to $5.2 billion while expenditures from enterprise funds totaled $1.3 billion, and debt service expenditures (interest only) amounted to $192 million. \n9 Counties reported a total of $4 billion in outstanding debt at the end of the 2003 fiscal year. During the past year, counties issued a total of $727 million in new debt, and retired $674 million in old debt. \n9 At the end of fiscal year 2003 counties held a total of $5 billion in cash and investment assets. 9 During the 2003 fiscal year municipal governments reported total revenue collections of $4.9 \nbillion. General revenue collections amounted to $2.3 billion, while cities received $2.6 billion from enterprise funds. 9 Municipal expenditures amounted to $5.5 billion in the 2003 fiscal year. General expenditures for municipalities were $2.1 billion and enterprise fund expenditures totaled $3 billion. Debt service expenditures (interest only) for municipalities amounted to $329 million. 9 At the end of FY 2003, municipalities held outstanding debt totaling $6.3 billion. During the 2003 fiscal year, municipalities issued a total of $1.4 billion in new debt, and retired a total of $730 million in old debt during the year. 9 Municipalities held a total of $4.0 billion in cash and investment assets at the end of the 2003 fiscal year. 9 The three consolidated county and city governments in the 2003 fiscal year reported total revenues of $650 million. Consolidated governments reported a total of $516 million from general revenues and $134 million from enterprise fund revenues. 9 Consolidated governments spent a total of $683 million in the fiscal year. General expenditures totaled $458 million; expenditures from enterprise funds amounted to $205 million and debt service costs (interest only) for the consolidated governments equaled $19 million. 9 At the end of FY 2003, consolidated governments held a total of $478 million in outstanding debt. During the fiscal year, the consolidated governments issued a total of $152 million in new debt of all types, and retired a total of $27 million in old debt. 9 At the end of the end of the 2003 fiscal year, the three consolidated governments reported cash and investment assets totaling $783 million. \ni \n \n 2003 Local Government Finance Highlights \nCounty Government Finances: 2003 \nDuring the past fiscal year, county governments in Georgia generated total revenues of $6.2 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $5.4 billion while revenues from enterprise funds amounted to $890 million. \nCounties reported expenditures from all sources amounting to $6.7 billion during the 2003 fiscal year. General expenditures totaled $5.2 billion and expenditures for enterprise funds amounted to $1.3 billion. Debt service costs (interest only) during the year totaled $192 million. \nCounties reported a total of $4 billion in outstanding debt of all types at the end of 2003. During the year counties issued $727 million in new debt and retired a total of $674 million in old debt. \nAt the end of the fiscal year, counties reported a total of $5 billion in cash and investment assets. \n \nCounty General Revenues \nCounty governments reported a total of $5.4 billion in general revenues in FY 2003. General revenues compose the majority of the county revenue dollar, amounting to 86% of all revenues received by counties in the fiscal year. \nSince 1999 general revenues have increased from $4.1 billion to $5.4 billion. \n \nCounty General Revenues: FY 1999 - FY 2003 \n$8 $6 $4 $2 $0 \n'99 '00 '01 '02 '03 \n \nBillions ($) Billions ($) \n \nCounty Property Tax Revenues: FY 1999 - FY 2003 \n$4 $3 $2 $1 $0 \n'99 '00 '01 '02 '03 \n \nGeneral revenues received from property taxes increased to $2.4 billion in the 2003 fiscal year, accounting for 39% of all revenues received by counties. \n \n1 \n \n 2003 Local Government Finance Highlights \nGeneral revenues from sales taxes amounted to $1.1 billion in the fiscal year. Sales tax revenues amounted to 18% of total revenues. Sales tax revenues have shown little change over the past three fiscal years. \n \nBillions ($) \n \nCounty Sales Tax Revenues: FY 1999 - FY 2003 \n$2 \n$1 \n$0 '99 '00 '01 '02 '03 \n \nMillions ($) \n \nCounty Excise and Special Use Taxes: FY 1999 - FY 2003 \n$400 \n$300 \n$200 \n$100 \n$0 '99 '00 '01 '02 '03 \n \nGeneral revenues from excise and special use taxes increased to a level of $267 million in the 2003 fiscal year. Excise and special use taxes are composed of alcoholic beverage taxes, insurance premiums taxes, hotel/motel taxes, franchise payments taxes and other excise taxes. \n \nRevenues from the collection of licenses, permits and fees amounted to $152 million in the fiscal year, amounting to less than 3% of total county revenues. \n \nMillions ($) \n \nCounty Revenues from Licenses, Permits and Fees: FY 1999 - FY 2003 \n$300 \n$200 \n$100 \n$0 '99 '00 '01 '02 '03 \n \n2 \n \n 2003 Local Government Finance Highlights \n \nMillions ($) \n \nCounty Intergovernmental Revenues: FY 1999 - FY 2003 \n \n$1,000 $750 $500 $250 $0 \n \n'99 '00 '01 '02 '03 \n \nDuring the 2003 fiscal year, counties received $585 million in intergovernmental revenues, accounting for 9% of total county revenue collections in the year. \n \nCounty governments received $461 million in funds from state government sources in the 2003 fiscal year, or 7% of total county revenues. These state funds include federal pass-through funds, such as CDBG grants, received by county governments. Funds received directly from federal sources amounted to $84 million, or 1% of all revenues. County intergovernmental revenues received from other local governments amounted to $40 million. \n \nCounty Intergovernmental Revenues, by Type: FY 1999  FY 2003 Millions ($) \n \nSource State Federal Other local \n \nFY 1999 $346 $86 $31 \n \nFY 2000 $368 $96 $40 \n \nFY 2001 $411 $89 $37 \n \nFY 2002 $422 $100 $35 \n \nFY 2002 $461 $84 $40 \n \nService charges and other revenues declined to $785 million in FY 2003, amounting to 13% of total revenues. Service charge revenues have declined for counties since the 2000 fiscal year. \n \nMillions ($) \n \nCounty Service Charges and Other Revenues: FY 1999 - FY 2003 \n$1,200 \n$900 \n$600 \n$300 \n$0 '99 '00 '01 '02 '03 \n \n3 \n \n 2003 Local Government Finance Highlights \n \nCounty Expenditures \nCounties in Georgia reported expenditures of $6.7 billion in FY 2003. Since the 1999 fiscal year county expenditures have increased from a level of $5.1 billion to the level of $6.7 billion. \nCounty General Expenditures \n \nBillions ($) \n \nCounty Total Expenditures: FY 1999 - FY 2003 \n$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03 \n \nCounty general expenditures totaled $5.2 billion in the 2003 fiscal year. Since FY 1999, general expenditures have grown from a level of $4.1 billion to the present level. General expenditures account for 78% of total county spending. \n \nBillions ($) \n \nCounty General Expenditures: FY 1998 - FY 2002 \n$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03 \n \nSpending for public safety by counties amounted to $1.4 billion in FY 2003, or 21% of the total county expenditures. Administration costs totaled $836 million, amounting to 12% of total expenditures. Health and human services expenditures totaled $618 million. Expenditures for courts amounted to $425 million, or 6% of total spending while spending for highways, streets and drainage equaled $354 million. \n \n4 \n \n 2003 Local Government Finance Highlights \n \nCounty General Expenditures, by Category: FY 2003 \n \nCategory Public safety Capital expenditures Administration Health and human services Courts Highways, streets and drainage Leisure services Other expenditures Community development Public works Education (non-school board) \n \nAmount ($) $1.4 billion $949 million $836 million $618 million $425 million $354 million $248 million $245 million $130 million $61 million $549,000 \n \n% of Total 21% 14% 12% 9% 6% 5% 4% 4% 2% 1% +0% \n \nMillions ($) Millions ($) \n \nCounty Capital Expenditures: FY 1999 - FY 2003 \n$1,500 \n$1,000 \n$500 \n$0 '99 '00 '01 '02 '03 \n \nCapital spending for equipment, land, structures, and construction, totaled $929 million, or 14% of total spending in FY 2003. Capital spending decreased from a level of $1.1 billion in the 2002 fiscal year. \n \nCounty Debt Service \nDebt service expenditures in the 2003 fiscal year (interest only) equaled $192 million or 3% of the total county expenditures, an increase over the amount of $188 million reported in the previous year. \n \n$300 \n \nCounty Debt Service: FY 1999 - FY 2003 \n \n$200 \n \n$100 \n \n$0 '99 '00 '01 '02 '03 \n \n5 \n \n 2003 Local Government Finance Highlights \n \nCounty Enterprise Revenues \nCounty enterprise fund revenues in the 2003 fiscal year amounted to $890 million, an increase over the $861 million reported in FY 2002. Revenues from enterprise funds accounted for 14% of total county revenues in the fiscal year. \n \nMillions ($) \n \nCounty Enterprise Fund Revenues: FY 1999 - FY 2003 \n$2,000 \n$1,500 \n$1,000 \n$500 \n$0 '99 '00 '01 '02 '03 \n \nRevenues from county water and sewer systems amounted to $707 million, or 11% of total county revenues in FY 2003. Revenues from solid waste systems totaled $125 million, or 2% of total revenues. Revenues from other enterprise funds accounted for $47 million, while airport revenues amounted to $10 million. Revenues from gas supply systems amounted to less than $1 million. \n \nRevenues of County Enterprise Funds, by Type: FY 2003 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $707 million $125 million $47 million $10 million \n$676,000 \n \n% of total 11% 2% 1% +0% +0% \n \nMillions ($) \n \nCounty Enterprise Expenditures \nCounty Enterprise Fund Expenditures: FY 1999 - FY 2003 \n$2,000 $1,500 $1,000 \n$500 $0 '99 '00 '01 '02 '03 \n \nEnterprise fund expenditures amounted to $1.3 billion in FY 2003, an increase over the $1.2 billion reported in FY 2002. Enterprise fund expenditures accounted for 19% of total county spending in the 2003 fiscal year. \n \n6 \n \n 2003 Local Government Finance Highlights \n \nSpending for county water and sewer systems totaled $1.1 billion in the fiscal year, 16% of county spending. Expenditures for solid waste systems decreased to $122 million while expenditures from other enterprise fund accounts totaled $85 million, or 1% of total county spending. Spending for county airports amounted to $16 million ($8 million for DeKalb County's Peachtree-DeKalb Airport) while the one county gas system reported expenditures of $775,000. \n \nExpenditures from County Enterprise Funds, by Type: FY 2003 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $1.1 billion $122 million $85 million $16 million $775,000 \n \n% of total 16% 2% 1% +0% +0% \n \nCounty Debt Patterns \nDuring the 2003 fiscal year, counties issued a total of $727 million in debt, showing the first increase in four fiscal years. \nAt the end of the last fiscal year, counties held $4 billion in debt. The amount of debt outstanding at the end of each fiscal year has increased from $3.1 billion in FY 1999 to a level of $4 billion. \n \nBillions ($) \n \nCounty Debt Issued and Amount Outstanding EOY: FY 1999 - FY 2003 \n \n$5 \n \n$4 \n \n$3 \n \n$2 \n \n$1 \n \n$0 \n \n'99 \n \n'00 \n \n'01 \n \n'02 \n \n'03 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nCounty Debt Issued by Type: FY 2003 \n \nOther long-term Lease purchase \nG.O. Short-term \nRevenue \n \n$31 $64 $81 \n \n$162 \n \n$0 \n \n$100 $200 $300 \n \nMillions ($) \n \n$389 $400 \n \nIn the 2003 fiscal year counties issued a total of $389 million in revenue bond debt. Borrowing in the form of short-term debt totaled an additional $162 million. General obligation borrowing totaled $81 million, while lease purchases accounted for $64 million. Other-long term borrowing equaled $31 million. \n \n7 \n \n 2003 Local Government Finance Highlights \n \nAt the end of FY 2003, counties held a total of $2.4 billion in revenue bond debt, 59% of the total debt held by counties. General obligation debt amounted to $824 million, or 21% of the debt held. Lease purchase debt equaled an additional $491 million of the debt held. \n \nCounty Debt Outstanding at End of Year by Type: FY 2003 \n \nShort-term $104 \n \nOther long-term $199 \n \nLease purchase \n \n$491 \n \nGeneral obligation \n \n$824 \n \nRevenue bond \n \n$2,363 \n \n$0 \n \n$1,000 \n \n$2,000 \n \n$3,000 \n \nMillions ($) \n \nCounty Cash and Investment Assets \nAt the end of the 2003 fiscal year, counties held a total of $5 billion in cash and investment assets, down slightly from $5.1 billion at the end of the previous year. Since the end of the 1999 fiscal year, the amount of cash and investment assets held by counties has increased from a level of $4.2 billion to the present level. \n \nBillions ($) \n \nCounty Cash and Investment Assets Held at End of Year: FY 1999 - FY 2003 \n$8 $6 $4 $2 $0 \n'99 '00 '01 '02 '03 \n \n8 \n \n 2003 Local Government Finance Highlights \nMunicipal Government Finances: 2003 \nIn FY 2003, municipal revenues totaled $4.9 billion, showing little change from the $4.9 billion reported in the 2002 fiscal year. General revenues were a reported $2.3 billion while revenues from enterprise funds totaled $2.6 billion. \nTotal municipal spending during the year amounted to $5.5 billion, an increase over the $5.1 billion reported in the 2002 fiscal year. General expenditures amounted to $2.1 billion, while expenditures from enterprise funds totaled $3 billion. Debt service costs (interest only) amounted to $329 million during the year. \nAt the end of the 2003 fiscal year, municipalities held a total of $6.3 billion in debt. During FY 2003 cities issued a total of $1.4 billion in new debt and retired a total of $730 million. \nAt the end of the 2003 fiscal year, municipalities reported $4.0 billion in cash and investment assets. \n \nMunicipal General Revenues \nMunicipal general revenues have shown little change over the past five years, increasing from $2 billion in FY 1999 to $2.3 billion in FY 2003. \n \nMunicipal General Revenues: FY 1999 - FY 2003 \n$4 $3 $2 $1 $0 \n'99 '00 '01 '02 '03 \n \nMillions ($) Billions ($) \n \nMunicipal Property Tax Revenues: FY 1999 - FY 2003 \n \n$1,000 $750 $500 $250 $0 \n \n'99 '00 '01 '02 '04 \n \nProperty tax revenues totaled $582 million for municipalities in FY 2003, increasing markedly from $491 million in the previous year. Property taxes accounted for 12% of total municipal revenues in the 2003 fiscal year. \n \n9 \n \n 2003 Local Government Finance Highlights \n \nRevenues from sales taxes totaled $497 million, or 10% of total county revenues in the 2003 fiscal year. \n \nMillions ($) \n \nMunicipal Sales Tax Revenues: FY 1999 - FY 2003 \n \n$1,000 $750 $500 $250 $0 \n \n'99 '00 '01 '02 '03 \n \nMillions ($) \n \nMunicipal Excise \u0026 Special Use Tax Revenues: FY 1999 - FY 2003 \n \n$800 $600 $400 $200 \n$0 \n \n'99 '00 '01 '02 '03 \n \nRevenues from excise and special use taxes totaled $425 million for cities in the last fiscal year, accounting for 9% of total revenues. \n \nRevenues from licenses, permits and fees totaled $143 million in FY 2003, equaling only 3% of the total municipal dollar. \n \nMillions ($) \n \nMunicipal Revenues from Licenses, Permits \u0026 Fees: FY 1999 - FY 2003 $250 $200 $150 $100 $50 $0 \n'99 '00 '01 '02 '03 \n \n10 \n \n 2003 Local Government Finance Highlights \n \nMillions ($) \n \nMunicipal Intergovernmental Revenues: FY 1999 - FY 2003 \n$400 $300 \n$200 $100 \n$0 '99 '00 '01 '02 '03 \n \nMunicipalities received a total of $253 million from intergovernmental revenues in the 2003 fiscal year. Intergovernmental revenues amounted to 5% of total municipal revenues in FY 2003. \n \nFunds received from state government sources in FY 2003 amounted to $112 million for municipalities. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources totaled $87 million and funds received from other local governments equaled $55 million. \n \nMunicipal Intergovernmental Revenues, by Source: FY 1999  FY 2003 Millions ($) \n \nSource State Federal Other local \n \nFY 1999 $82 $70 $40 \n \nFY 2000 $84 $72 $40 \n \nFY 2001 $85 $86 $42 \n \nFY 2002 $109 $87 $60 \n \nFY 2003 $112 $87 $55 \n \nMunicipal Service Charges and Other Revenues: FY 1999 - FY 2003 \n$800 \n$600 \n$400 \n$200 \n$0 '99 '00 '01 '02 '03 \n \nRevenues from service charges and other revenues amounted to $380 million in FY 2003, equaling 8% of municipal revenue dollars. \n \n11 \n \nMillions ($) \n \n 2003 Local Government Finance Highlights \nMunicipal Expenditures \nGeorgia's municipalities in the past year reported expenditures totaling $5.5 billion, an increase over the $5.1 billion reported in FY 2002. Spending by municipalities has increased from a level of $4.1 billion in FY 1999 to the current level of $5.5 billion. \n \nBillions ($) \n \nMunicipal Total Expenditures: FY 1999 - FY 2003 \n$10 \n$8 \n$5 \n$3 \n$0 '99 '00 '01 '02 '03 \n \nMunicipal General Expenditures \nMunicipal general expenditures amounted to $2.1 billion in FY 2003, a slight decrease over the $2.2 billion reported in FY 2002. General expenditures for cities have increased only slightly from $1.9 billion in FY 1999 to the current level. \n \nBillions ($) \n \nMunicipal General Expenditures: FY 1999 - FY 2003 \n$4 \n$3 \n$2 \n$1 \n$0 '99 '00 '01 '02 '03 \n \nMunicipal General Expenditures, by Category: FY 2003 \n \nCategory Public safety Administration Capital expenditures Highways, streets and drainage Other expenditures Leisure services Community development Courts Public works Education (non-school board) Health and human services \n \nAmount ($) $803 million $328 million $271 million $185 million $174 million $144 million $90 million $53 million $49 million $29 million $18 million \n \n% of Total 15% 6% 5% 3% 3% 3% 2% 1% 1% +0% +0% \n \n12 \n \n 2003 Local Government Finance Highlights \nSpending for public safety remained the largest municipal expenditure in the past year, totaling $803 million or 15% of total municipal spending. Expenditures for administration totaled $328 million or 6% of total spending. Capital expenditures totaled $271 million or 5% of total municipal spending. Expenditures for highways, streets and drainage amounted to $185 million, 3% of the total spent by cities. \n \nMunicipal Capital Expenditures: FY 1999 - FY 2003 \n$500 $400 $300 $200 $100 \n$0 '99 '00 '01 '02 '03 \n \nCapital expenditures for equipment, land, structures, and construction, amounted to $271 million in the 2003 fiscal year, or 5% of total municipal spending. \n \nMillions ($) Millions ($) \n \nMunicipal Debt Service \nExpenditures for debt service costs (interest only) in the past fiscal year amounted to a total of $329 million, or 6% of the total municipal spending dollar. Debt service costs increased significantly in FY 2003, from a level of $202 million in FY 2000. \n \nMunicipal Debt Service: FY 1999 - FY 2003 \n$600 \n$400 \n$200 \n$0 '99 '00 '01 '02 '03 \n \n13 \n \n 2003 Local Government Finance Highlights \nFinances of Municipal Enterprise Funds \nMunicipalities generated revenues of $2.6 billion in FY 2003 from enterprise funds, accounting for 54% of total municipal revenues. \n \nBillions ($) \n \nMunicipal Enterprise Fund Revenues: FY 1999 - FY 2003 \n$5 $4 $3 $2 $1 $0 \n'99 '00 '01 '02 '03 \n \nWater and sewer system revenues totaled $873 million, while revenues from electric supply systems amounted to $666 million. Airport revenues, primarily Atlanta's Hartsfield International ($525 million), amounted to $533 million. Gas supply system revenues amounted to $319 million, while solid waste system revenues equaled $158 million. Revenues from other enterprise funds generated $90 million for cities. \n \nRevenues of Municipal Enterprise Funds, by Type: FY 2003 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $873 million $666 million $533 million $319 million $158 million $90 million \n \n% of total 18% 14% 11% 7% 3% 2% \n \nExpenditures from enterprise funds amounted $3 billion in FY 2003, an increase over the $2.6 billion reported in the previous year. In the five-year period since FY 1999, spending from enterprise funds has risen from $2.1 billion to the current $3 billion. \n \nBillions ($) \n \nMunicipal Enterprise Fund Expenditures: FY 1999 - FY 2003 \n$5 $4 $3 $2 $1 $0 \n'99 '00 '01 '02 '03 \n \n14 \n \n 2003 Local Government Finance Highlights \nSpending for municipal water and sewer supply systems amounted to $1.1 billion for the 2003 fiscal year, accounting for 21% of total municipal spending. Expenditures from electric supply systems amounted to $580 million, while airport system expenditures increased to a level of $596 million. Spending for gas supply systems totaled $277 million and solid waste system spending amounted to $211 million. Expenditures from other enterprise funds totaled $172 million. \n \nExpenditures of Municipal Enterprise Funds, by Type: FY 2003 \n \nCategory Water and sewer supply system Airport system Electric supply system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $1.1 billion $596 million $580 million $277 million $211 million $172 million \n \n% of total 21% 11% 11% 5% 4% 3% \n \nMunicipal Debt Patterns \nDuring the 2003 fiscal year, cities issued a total of $1.4 billion in debt. Since FY 1999, municipalities in Georgia have issued a total of $5.9 billion in debt. \nAt the end of the fiscal year, municipalities held a total of $6.3 billion in outstanding debt. Since FY 1999, the amount of debt held by cities has increased from a level of $3.7 billion to the current level. \n \nBillions ($) \n \nMunicipal Debt Issued and Amount Outstanding EOY: FY 1999 - FY 2003 \n \n$10 $8 $6 $4 $2 $0 '99 '00 '01 '02 '03 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nMunicipal Debt Issued by Type: FY 2003 \n \nShort-term $30 Lease pool $38 Other long-term $64 G.O. Bond $81 Revenue bond \n \n$1,200 \n \n$0 \n \n$500 \n \n$1,000 \n \n$1,500 \n \nMillions ($) \n \nDuring FY 2003, 85% of the debt issued by cities was issued in the form of revenue bond debt, totaling $1.2 billion. General obligation borrowing amounted to $81 million and other long-term borrowing totaled an additional $64 million. Lease pool borrowing accounted for $38 million while borrowing in the form of short-term funds totaled $30 million. \n \n15 \n \n 2003 Local Government Finance Highlights \n \nSeventy-four percent of the debt held at the end of FY 2003 by cities was held in the form of revenue bond debt, amounting to $4.7 billion. General obligation debt outstanding totaled $848 million, while debt in the form of other long-term funds totaled $534 million. Outstanding lease purchase debt equaled an additional $255 million and outstanding short-term debt totaled $21 million. \n \nMunicipal Debt Outstanding at EOY by Type: FY 2003 \n \nShort-term $21 \n \nLease purchase $255 \n \nOther long-term \n \n$534 \n \nG.O. bond \n \n$848 \n \nRevenue bond \n \n$4,700 \n \n$0 \n \n$2,000 \n \n$4,000 \n \n$6,000 \n \nMillions ($) \n \nMunicipal Cash and Investment Assets \n \nMunicipal Cash and Investment Assets Held at End of Year: FY 1999 - FY 2003 \n$8 $6 $4 $2 $0 \n'99 '00 '01 '02 '03 \n \nAt the end of the 2003 fiscal year, municipalities held a total of $4.0 billion in cash and investment assets. The amount of cash and investment assets held by municipalities has shown little change over the last three fiscal years. \n \nBillions ($) \n \n16 \n \n 2003 Local Government Finance Highlights \nConsolidated Government Finances: 2003 \nGeorgia's three consolidated governments in FY 2003 reported total revenues of $650 \nmillion. Consolidated government general revenues equaled $516 million, while revenues from enterprise funds equaled $134 million. \nThe three consolidated governments reported expenditures of $683 million in the 2003 fiscal year. Consolidated government general expenditures amounted to $458 million, while expenditures from enterprise funds totaled $205 million. Debt service costs (interest only) amounted to $19 million for consolidated governments during the year. \nAt the end of the 2003 fiscal year, consolidated governments held a total of $478 million in outstanding debt. The three consolidated governments issued a total of $152 million in new debt during the fiscal year while a total of $27 million in old debt was retired. \nAt the end of the 2003 fiscal year, the three consolidated governments held a total of $783 million in cash and investment assets, an increase of almost 14% over the amount held at the end of FY 2002. \nConsolidated Government General Revenues \n \nConsolidated general revenues amounted to $516 million in FY 2003. General revenues have increased from $458 million in FY 1999 to the current level. \n \nConsolidated General Revenues: FY 1999 - FY 2003 \n$1,000 $750 $500 $250 $0 '99 '00 '01 '02 '03 \n \nMillions ($) Millions ($) \n \nConsolidated Government Property Tax Revenues: FY 1999 - FY 2003 \n \n$250 $200 $150 $100 \n$50 $0 \n \n'99 '00 '01 '02 '03 \n \nProperty tax revenues equaled $147 million for consolidated governments in the 2003 fiscal year or 23% of total revenues. \n \n17 \n \n 2003 Local Government Finance Highlights \nThe three consolidated governments received a total of $153 million in the fiscal year from the collection of sales taxes, a slight decrease over the amount reported in the previous year. This amount is evenly divided between local option sales taxes and special purpose sales taxes. \n \nMillions ($) \n \nConsolidated Government Sales Tax Revenues: FY 1999 - FY 2003 \n$300 \n$200 \n$100 \n$0 '99 '00 '01 '02 '03 \n \nMillions ($) \n \nConsolidated Government Excise \u0026 Special Use Tax Revenues: FY 1999 - FY 2003 \n$100 \n$75 $50 \n$25 $0 '99 '00 '01 '02 '03 \n \nExcise and special use tax revenues generated over $56 million for consolidated governments in the 2003 fiscal year, totaling 9% of total revenues. \n \nConsolidated governments received a total of $22 million from licenses, permits and fees in the 2003 fiscal year. Revenues from these sources have showed modest gains since FY 1999. \n \nMillions ($) \n \nConsolidated Licenses, Permits \u0026 Fees Revenues: FY 1999 - FY 2003 \n$40 $30 $20 $10 \n$0 '99 '00 '01 '02 '03 \n \nMillions ($) \n \nConsolidated Government Intergovernmental Revenues: \nFY 1999 - FY 2003 $100 \n$75 \n$50 \n$25 \n$0 '99 '00 '01 '02 '03 \n \nIntergovernmental revenues received by consolidated governments totaled $62 million in the past year, accounting for 10% of total consolidated government revenues. \n \n18 \n \n 2003 Local Government Finance Highlights \nFunds received by the consolidated governments from state government sources totaled $48 million in FY 2003. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $14 million, an increase from the $5 million reported in the previous year. Funds received from other local governments amounted to $784,000. \n \nConsolidated Intergovernmental Revenues, by Source: FY 1998  FY 2003 \n \nSource State Federal Other local \n \nFY 1999 $43 million $8 million $2 million \n \nFY 2000 $38 million $15 million $728,000 \n \nFY 2001 $47 million $12 million $455,000 \n \nFY 2002 $60 million $5 million $648,000 \n \nFY 2003 $48 million $14 million $784,000 \n \nConsolidated Government Expenditures \nThe three consolidated governments reported combined expenditures of $683 million in the 2003 fiscal year, an increase over the $619 million reported in the previous year. \n \nMillions ($) \n \nConsolidated Total Expenditures: FY 1999 - FY 2003 \n$1,000 $750 $500 \n$250 $0 '99 '00 '01 '02 '03 \n \nConsolidated Government General Expenditures \n \nGeneral expenditures for the consolidated governments amounted to $458 million in FY 2003, unchanged over the amount reported in the previous year, accounting for 67% of total consolidated government expenditures. \n \nMillions ($) \n \nConsolidated General Expenditures: FY 1998 - FY 2002 \n$1,000 \n$750 \n$500 \n$250 \n$0 '99 '00 '01 '02 '03 \n \n19 \n \n 2003 Local Government Finance Highlights \nSpending for public safety accounted for 23% of the consolidated government expenditures in 2003, amounting to $154 million. Capital expenditures totaled $73 million while spending for administration also amounted to $73 million. Spending for health and human services equaled $40 million or 6% of consolidated government total expenditures. \n \nConsolidated Government General Expenditures, by Category: FY 2003 \n \nCategory Public safety Capital expenditures Administration Health and human services Leisure services Highways, streets \u0026 drainage Courts Community development Other expenditures Public works Education (non-school board) \n \nAmount ($) $154 million $73 million $73 million $40 million $30 million $29 million $24 million $20 million $13 million \n$1 million $24,000 \n \n% of Total 23% 11% 11% 6% 4% 4% 4% 3% 2% +0% +0% \n \nMillions ($) \n \nConsolidated Government Capital Spending: FY 1999 - FY 2003 \n$200 \n$150 \n$100 $50 \n$0 '99 '00 '01 '02 '03 \n \nCapital spending by consolidated governments decreased from $97 million in FY 2002 to $73 million in FY 2003. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. In the 2003 fiscal year, capital spending accounted for 11% of total consolidated government expenditures. \n \n20 \n \n 2003 Local Government Finance Highlights \nConsolidated Government Debt Service \nConsolidated governments reported debt service (interest only) expenditures of $19 million in FY 2003, down slightly from $20 million in the previous year. Debt service interest amounted to 3% of total spending in the last fiscal year. \n \nMillions ($) \n \nConsolidated Debt Service Costs: FY 1999 - FY 2003 \n$40 $30 \n$20 $10 \n$0 '99 '00 '01 '02 '03 \n \nConsolidated Government Enterprise Revenues \n \nConsolidated governments reported $134 million in revenues from enterprise funds during the fiscal year, amounting to 21% of total revenues. \n \nMillions ($) \n \nConsolidated Enterprise Fund Revenues: FY 1999 - FY 2003 \n$200 \n$150 \n$100 \n$50 \n$0 '99 '00 '01 '02 '03 \n \nConsolidated governments reported revenues of $80 million from water and sewer systems during the 2003 fiscal year, amounting to 12% of total revenues. Solid waste enterprise funds generated revenues of $30 million, or 5% of total revenues. Revenues from other enterprise funds amounted to $15 million, while revenues from airports amounted to $9 million. \n \nRevenues of Consolidated Enterprise Funds, by Type: FY 2003 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airports \n \nAmount ($) $80 million $30 million $15 million $9 million \n \n% of total 12% 5% 2% 1% \n \n21 \n \n 2003 Local Government Finance Highlights \n \nConsolidated Government Enterprise Expenditures \n \nMillions ($) \n \nConsolidated Enterprise Fund Expenditures: FY 1999 - FY 2003 \n$300 \n$200 \n$100 \n$0 '99 '00 '01 '02 '03 \n \nExpenditures from enterprise funds totaled $205 million in FY 2003, up markedly from the $141 million reported in the previous year. Enterprise fund accounted for 30% of total spending in FY 2003. \n \nSpending for water and sewer systems from amounted to $148 million in the 2003 fiscal year, increasing from $90 in the previous year, accounting for 22% of total expenditures. Expenditures for other enterprise funds amounted to $26 million. Spending for solid waste systems amounted to $23 million and expenditures for airports amounted to $9 million. \n \nExpenditures from Consolidated Government Enterprise Funds, by Type: FY 2003 \n \nCategory Water and sewer supply system Other enterprise funds Solid waste system Airports \n \nAmount ($) $148 million $26 million $23 million \n$9 million \n \n% of total 22% 4% 3% 1% \n \nConsolidated Government Debt Patterns \n \nDuring the 2003 fiscal year, consolidated governments issued a total of $152 million in debt. At the end of the fiscal year, the three consolidated governments reported a total of $478 million in outstanding debt of all types. \n \nMillions ($) \n \nConsolidated Debt Issued and Amount Outstanding EOY: FY 1999 - FY 2003 \n$600 \n \n$400 \n \n$200 \n \n$0 '99 '00 '01 '02 '03 \n \nIssued ($) \n \nOutstanding EOY ($) \n \n22 \n \n 2003 Local Government Finance Highlights \n \nSince the 1999 fiscal year, consolidated governments have issued a total of $385 million in debt. The amount of debt outstanding at the end of each year has increased from a level of $298 million to the present level of $478 million. \n \nConsolidated Debt Issued by Type: FY 2003 \n \nShort-term Other long-term \nG.O. Lease purchase $1 \nRevenue bond \n \n$150 \n \n$0 \n \n$50 \n \n$100 $150 $200 \n \nMillions ($) \n \nDuring the 2003 fiscal year, consolidated governments issued a total of $150 million in revenue bond debt, accounting for 99% of the debt issued. Borrowing in the form of lease purchase debt amounted to $1 million. Consolidated governments issued no general obligation bonds, other long-term or short-term debt during the fiscal year. \n \nDebt in the form of revenue bonds, amounting to $402 million, accounted for 84% of the outstanding debt held by consolidated governments at the end of the 2003 fiscal year. Outstanding general obligation debt amounted to $29 million, or 6% of the outstanding debt. Lease purchase debt equaled $26 million and other longterm debt totaled $22 million. Consolidated governments reported no short-term debt outstanding at the end of the 2003 fiscal year. \n \nConsolidated Debt Outstanding at End of Year by Type: FY 2003 \n \nShort-term \n \nOther long-term $22 Lease purchase $26 \n \nGeneral obligation $29 \n \nRevenue bond \n \n$402 \n \n$0 $100 $200 $300 $400 $500 Millions ($) \n \nConsolidated Government Cash and Investment Assets \n \nMillions ($) \n \nConsolidated Government Cash and Investment Assets Held at End of Year: \nFY 1999 - FY 2003 \n$1,200 \n$900 \n$600 \n$300 \n$0 '99 '00 '01 '02 '03 \n \nAt the end of the 2003 fiscal year, consolidated governments held a total of $783 million in cash and investment assets. Since the end of the 1999 fiscal year, the amount of cash and investment assets held by consolidated governments has nearly doubled from a level of $489 million. \n \n23 \n \n 2003 Local Government Finance Highlights \nAppendix A: Data Categories \n \nGeneral Revenues \nProperty 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 \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and Special Use Tax Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes \nLicenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees \nIntergovernmental 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 Revenues of county boards of health Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer tax Other intergovernmental revenues \nIntergovernmental Revenues, by Source State Other local governments Federal DHR physical and mental health grants 2 \nService 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 \nOther Revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers 2 \n \nReceipts from sales of materials and surplus equipment \nReceipts from sale of real property (land and buildings) Rents and royalties Cemetery fees All additional revenues \nEnterprise Fund Revenues \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Revenues Operating revenue Other revenue \nGeneral Expenditures \nAdministration Financial administration Tax commissioner 1 Tax assessor/appraiser 1 General administration General government buildings General insurance Legal fees \nCourts Superior court 1 State court 1 Juvenile and magistrate court 1 Probate court 1 Clerk of courts 1 Municipal court 2 \nPublic Safety and Corrections Sheriff's department 1 Police department Correctional institute 1 Jail Fire department \nCommunity Development Community development Building inspection and regulation \nHighways Highways, roads and bridges Drainage \nHealth and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare Ambulance service DHR physical and mental health grants 1 \nLeisure Services Parks and recreation \n \nA - 1 \n \n 2003 Local Government Finance Highlights \nAppendix A: Data Categories \n \nLibraries \nPublic Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill) \nEducation Expended by general government \nOther Expenditures \nEnterprise Fund Expenditures \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense \nPersonnel Expenditures \nEmployee benefits Salaries and wages for current operations Salaries and wages for construction \nIntergovernmental Expenditures \nBy Purpose Parks and recreation Jails Fire protection Police protection Public health Hospitals Libraries Public welfare Garbage and trash collection \n \nGarbage and trash disposal Highways, streets and drainage Water/sewer system Electric supply system Gas supply system Public transit Airport Other purposes \nDebt \nBond 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 and sewer system Other \nDebt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt \nCash and Investment Assets Held at End of Fiscal Year \nCash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities \nCash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds \n \n1  County and consolidated governments; 2  Consolidated and municipal governments \n \nA - 2 \n \n 2003 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2003 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 6,240,413,198 5,350,898,527 \n889,514,671 \nAmount ($) 5,350,898,527 2,414,542,259 1,882,508,188 \n532,034,071 \n1,147,921,987 543,714,458 604,207,529 \n266,551,314 39,126,824 \n175,014,390 32,511,200 16,419,754 3,479,146 \n151,977,526 \n585,255,396 461,234,484 \n83,838,786 40,182,126 \n784,650,045 217,947,393 566,702,652 \n889,514,671 706,837,641 \n0 675,948 10,260,933 125,036,627 46,703,522 \n \nPer capita amount ($) \n762.10 653.47 108.63 \nPer capita amount ($) \n653.47 294.87 229.90 \n64.97 \n140.19 66.40 73.79 \n32.55 4.78 \n21.37 3.97 2.01 0.42 \n18.56 \n71.47 56.33 10.24 \n4.91 \n95.82 26.62 69.21 \n108.63 86.32 0.00 0.08 1.25 15.27 5.70 \n \nPercent of total 100.0% 85.7% 14.3% \nPercent of total 85.7% 38.7% 30.2% \n8.5% \n18.4% 8.7% 9.7% \n4.3% 0.6% 2.8% 0.5% 0.3% 0.1% \n2.4% \n9.4% 7.4% 1.3% 0.6% \n12.6% 3.5% 9.1% \n14.3% 11.3% \n0.0% 0.0% 0.2% 2.0% 0.7% \n \nB - 1 \n \n 2003 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2003 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs \n \nAmount ($) 6,695,868,840 5,227,210,582 1,276,861,840 \n191,796,418 \nAmount ($) \n5,227,210,582 835,584,271 424,808,723 \n1,382,290,680 130,315,607 617,506,975 247,895,407 60,788,631 353,965,502 549,053 244,499,661 929,006,072 \n1,276,861,840 1,052,334,325 \n0 774,628 16,284,044 122,074,722 85,394,121 \n191,796,418 \n \nPer capita amount ($) \n817.73 638.37 155.94 \n23.42 \nPer capita amount ($) \n638.37 102.04 \n51.88 168.81 \n15.91 75.41 30.27 \n7.42 43.23 \n0.07 29.86 113.45 \n155.94 128.52 \n0.00 0.09 1.99 14.91 10.43 \n23.42 \n \nPercent of total \n100.0% 78.1% 19.1% 2.9% \nPercent of total \n78.1% 12.5% \n6.3% 20.6% \n1.9% 9.2% 3.7% 0.9% 5.3% 0.0% 3.7% 13.9% \n19.1% 15.7% \n0.0% 0.0% 0.2% 1.8% 1.3% \n2.9% \n \nB - 2 \n \n 2003 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2003 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 3,930,858,544 2,208,342,605 \n934,475,816 192,969,705 501,650,505 \n93,419,913 \n726,632,156 388,696,802 \n81,403,705 30,571,120 64,407,441 161,553,088 \n674,398,270 234,435,909 188,551,825 \n24,937,536 75,323,654 151,149,346 \n3,979,092,570 2,362,603,498 \n823,541,527 198,605,202 490,518,688 103,823,655 \n191,796,418 108,861,584 \n44,456,431 8,667,778 \n26,067,679 3,742,946 \nAmount ($) 5,049,836,041 \n116,333,046 808,335,002 4,125,167,993 \nB - 3 \n \nPer capita amount ($) \n480.05 269.69 114.12 \n23.57 61.26 11.41 \n88.74 47.47 \n9.94 3.73 7.87 19.73 \n82.36 28.63 23.03 \n3.05 9.20 18.46 \n485.94 288.53 100.57 \n24.25 59.90 12.68 \n23.42 13.29 \n5.43 1.06 3.18 0.46 \nPer capita amount ($) \n616.71 14.21 98.72 \n503.78 \n \nPercent of total 100.0% \n56.2% 23.8% \n4.9% 12.8% \n2.4% \n100.0% 53.5% 11.2% 4.2% 8.9% 22.2% \n100.0% 34.8% 28.0% 3.7% 11.2% 22.4% \n100.0% 59.4% 20.7% 5.0% 12.3% 2.6% \n100.0% 56.8% 23.2% 4.5% 13.6% 2.0% \nPercent of total 100.0% \n2.3% 16.0% 81.7% \n \n 2003 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2003 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 4,919,468,284 2,280,373,375 2,639,094,909 \nAmount ($) 2,280,373,375 \n582,034,169 518,867,259 \n63,166,910 \n496,935,577 372,771,869 124,163,708 \n425,138,693 65,781,725 \n106,553,979 71,085,137 \n173,954,850 7,763,002 \n142,605,864 \n253,403,241 111,656,801 \n86,748,443 54,997,997 \n380,255,831 125,694,875 254,560,956 \n2,639,094,909 873,396,589 665,989,763 319,258,487 532,630,134 158,124,081 89,695,855 \n \nPer capita amount ($) \n1,748.08 810.31 937.78 \nPer capita amount ($) \n810.31 206.82 184.37 \n22.45 \n176.58 132.46 \n44.12 \n151.07 23.37 37.86 25.26 61.81 2.76 \n50.67 \n90.04 39.68 30.83 19.54 \n135.12 44.66 90.46 \n937.78 310.35 236.65 113.45 189.26 \n56.19 31.87 \n \nPercent of total 100.0% 46.4% 53.6% \nPercent of total 46.4% 11.8% 10.5% \n1.3% \n10.1% 7.6% 2.5% \n8.6% 1.3% 2.2% 1.4% 3.5% 0.2% \n2.9% \n5.2% 2.3% 1.8% 1.1% \n7.7% 2.6% 5.2% \n53.6% 17.8% 13.5% \n6.5% 10.8% \n3.2% 1.8% \n \nC - 1 \n \n 2003 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2003 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs \n \nAmount ($) 5,453,398,076 2,143,163,266 2,981,335,893 \n328,898,917 \nAmount ($) \n2,143,163,266 328,218,259 52,814,338 803,291,304 89,659,639 17,711,758 144,287,842 49,420,546 184,679,769 28,541,664 173,772,619 270,765,528 \n2,981,335,893 1,146,310,775 \n579,657,683 277,113,086 595,720,727 210,830,197 171,703,425 \n328,898,917 \n \nPer capita amount ($) \n1,937.81 761.55 \n1,059.39 116.87 \nPer capita amount ($) \n761.55 116.63 \n18.77 285.44 \n31.86 6.29 \n51.27 17.56 65.62 10.14 61.75 96.21 \n1,059.39 407.33 205.98 98.47 211.68 74.92 61.01 \n116.87 \n \nPercent of total \n100.0% 39.3% 54.7% 6.0% \nPercent of total \n39.3% 6.0% 1.0% \n14.7% 1.6% 0.3% 2.6% 0.9% 3.4% 0.5% 3.2% 5.0% \n54.7% 21.0% 10.6% \n5.1% 10.9% \n3.9% 3.1% \n6.0% \n \nC - 2 \n \n 2003 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2003 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 5,659,368,826 3,978,170,828 \n870,324,529 520,045,774 265,610,586 \n25,217,109 \n1,393,326,896 1,180,702,969 \n81,243,137 64,182,425 37,660,403 29,537,962 \n729,583,233 493,843,832 104,140,709 \n49,643,431 48,011,917 33,943,344 \n6,317,175,908 4,659,125,737 \n848,162,303 533,713,899 255,447,875 \n20,726,094 \n328,898,917 250,696,589 \n42,977,793 21,104,521 12,524,556 \n1,595,458 \nAmount ($) 3,967,194,615 \n339,929,785 937,006,519 2,690,258,311 \nC - 3 \n \nPer capita amount ($) 2,011.00 1,413.60 \n309.26 184.79 \n94.38 8.96 \n495.10 419.55 \n28.87 22.81 13.38 10.50 \n259.25 175.48 \n37.01 17.64 17.06 12.06 \n2,244.74 1,655.57 \n301.39 189.65 \n90.77 7.36 \n116.87 89.08 15.27 7.50 4.45 0.57 \nPer capita amount ($) 1,409.70 \n120.79 332.96 955.96 \n \nPercent of total 100.0% \n70.3% 15.4% \n9.2% 4.7% 0.4% \n100.0% 84.7% 5.8% 4.6% 2.7% 2.1% \n100.0% 67.7% 14.3% 6.8% 6.6% 4.7% \n100.0% 73.8% 13.4% 8.4% 4.0% 0.3% \n100.0% 76.2% 13.1% 6.4% 3.8% 0.5% \nPercent of total 100.0% \n8.6% 23.6% 67.8% \n \n 2003 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2003 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 649,938,354 516,120,091 133,818,263 \nAmount ($) 516,120,091 146,716,986 110,869,634 \n35,847,352 \n153,328,610 76,665,660 76,662,950 \n56,083,614 8,684,169 \n18,512,236 6,622,237 \n21,421,416 843,556 \n21,830,615 \n62,228,130 47,551,096 13,893,461 \n783,573 \n75,932,136 27,404,102 48,528,034 \n133,818,263 79,842,173 0 0 9,235,110 29,780,126 14,960,854 \n \nPer capita amount ($) \n1,333.09 1,058.62 \n274.48 \nPer capita amount ($) \n1,058.62 300.93 227.41 73.53 \n314.49 157.25 157.24 \n115.03 17.81 37.97 13.58 43.94 1.73 \n44.78 \n127.64 97.53 28.50 1.61 \n155.74 56.21 99.54 \n274.48 163.76 \n0.00 0.00 18.94 61.08 30.69 \n \nPercent of total 100.0% 79.4% 20.6% \nPercent of total 79.4% 22.6% 17.1% \n5.5% \n23.6% 11.8% 11.8% \n8.6% 1.3% 2.8% 1.0% 3.3% 0.1% \n3.4% \n9.6% 7.3% 2.1% 0.1% \n11.7% 4.2% 7.5% \n20.6% 12.3% \n0.0% 0.0% 1.4% 4.6% 2.3% \n \nD - 1 \n \n 2003 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2003 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs \n \nAmount ($) 682,510,221 458,418,190 204,765,914 \n19,326,117 \nAmount ($) \n458,418,190 73,117,718 24,239,579 \n154,021,647 20,411,851 40,202,098 30,466,798 1,415,228 28,581,864 24,212 12,664,850 73,272,345 \n204,765,914 147,717,607 \n0 0 8,774,910 22,555,746 25,717,651 \n19,326,117 \n \nPer capita amount ($) \n1,399.90 940.26 420.00 39.64 \nPer capita amount ($) \n940.26 149.97 \n49.72 315.91 \n41.87 82.46 62.49 \n2.90 58.62 \n0.05 25.98 150.29 \n420.00 302.98 \n0.00 0.00 18.00 46.26 52.75 \n39.64 \n \nPercent of total \n100.0% 67.2% 30.0% 2.8% \nPercent of total \n67.2% 10.7% \n3.6% 22.6% \n3.0% 5.9% 4.5% 0.2% 4.2% 0.0% 1.9% 10.7% \n30.0% 21.6% \n0.0% 0.0% 1.3% 3.3% 3.8% \n2.8% \n \nD - 2 \n \n 2003 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2003 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 353,439,018 260,249,504 \n35,060,000 32,293,695 25,835,819 \n0 \n151,854,621 150,400,000 \n0 0 1,454,621 0 \n26,833,099 8,467,447 6,560,000 \n10,175,328 1,630,324 0 \n478,460,541 402,182,057 \n28,500,000 22,118,367 25,660,117 \n0 \n19,326,117 15,722,123 \n1,573,503 1,544,683 \n485,808 0 \nAmount ($) 783,396,766 \n19,522,719 73,925,116 689,948,931 \nD - 3 \n \nPer capita amount ($) \n724.94 533.80 \n71.91 66.24 52.99 \n0.00 \n311.47 308.49 \n0.00 0.00 2.98 0.00 \n55.04 17.37 13.46 20.87 \n3.34 0.00 \n981.37 824.92 \n58.46 45.37 52.63 \n0.00 \n39.64 32.25 \n3.23 3.17 1.00 0.00 \nPer capita amount ($) 1,606.83 \n40.04 151.63 1,415.16 \n \nPercent of total 100.0% \n73.6% 9.9% 9.1% 7.3% 0.0% \n100.0% 99.0% 0.0% 0.0% 1.0% 0.0% \n100.0% 31.6% 24.4% 37.9% 6.1% 0.0% \n100.0% 84.1% 6.0% 4.6% 5.4% 0.0% \n100.0% 81.4% 8.1% 8.0% 2.5% 0.0% \nPercent of total 100.0% \n2.5% 9.4% 88.1% \n \n 2003 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n \nResponded to survey \n \nCounties \n \n1 Appling \n \nYes \n \n2 Athens-Clarke * \n \nYes \n \n3 Atkinson \n \nYes \n \n4 Augusta/Richmond * \n \nYes \n \n5 Bacon \n \nYes \n \n6 Baker \n \nYes \n \n7 Baldwin \n \nYes \n \n8 Banks \n \nYes \n \n9 Barrow \n \nYes \n \n10 Bartow \n \nYes \n \n11 Ben Hill \n \nYes \n \n12 Berrien \n \nYes \n \n13 Bibb \n \nYes \n \n14 Bleckley \n \nYes \n \n15 Brantley \n \nYes \n \n16 Brooks \n \nYes \n \n17 Bryan \n \nYes \n \n18 Bulloch \n \nYes \n \n19 Burke \n \nYes \n \n20 Butts \n \nYes \n \n21 Calhoun \n \nYes \n \n22 Camden \n \nYes \n \n23 Candler \n \nYes \n \n24 Carroll \n \nYes \n \n25 Catoosa \n \nYes \n \n26 Charlton \n \nYes \n \n27 Chatham \n \nYes \n \n28 Chattahoochee \n \nYes \n \n29 Chattooga \n \nYes \n \n30 Cherokee \n \nYes \n \n31 Clay \n \nYes \n \n32 Clayton \n \nYes \n \n33 Clinch \n \nYes \n \n34 Cobb \n \nYes \n \n35 Coffee \n \nYes \n \n36 Colquitt \n \nYes \n \n37 Columbia \n \nYes \n \n38 Columbus/Muscogee * Yes \n \n39 Cook \n \nYes \n \nJurisdiction \n40 Coweta 41 Crawford 42 Crisp 43 Dade 44 Dawson 45 Decatur 46 DeKalb 47 Dodge 48 Dooly 49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n80 Jackson 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar 88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 97 Madison 98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman \n \nE- 1 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n 2003 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n120 Rabun 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \nMunicipalities 1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany \n10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade 23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun \n \nE- 2 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n 2003 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey 97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton 103 Clermont 104 Cleveland 105 Climax 106 Cobbtown 107 Cochran 108 Cohutta 109 Colbert 110 Coleman 111 College Park 112 Collins 113 Colquitt 114 Comer 115 Commerce 116 Concord 117 Conyers 118 Coolidge 119 Cordele \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n120 Cornelia 121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cuthbert 127 Dacula 128 Dahlonega 129 Daisy 130 Dallas 131 Dalton 132 Damascus 133 Danielsville 134 Danville 135 Darien 136 Dasher 137 Davisboro 138 Dawson 139 Dawsonville 140 Dearing 141 Decatur 142 Deepstep 143 Demorest 144 Denton 145 DeSoto 146 Dexter 147 Dillard 148 Doerun 149 Donalsonville 150 Dooling 151 Doraville 152 Douglas 153 Douglasville 154 Dublin 155 Dudley 156 Duluth 157 DuPont 158 East Dublin 159 East Ellijay \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes No Yes Yes \n \nJurisdiction \n160 East Point 161 Eastman 162 Eatonton 163 Edgehill 164 Edison 165 Elberton 166 Ellaville 167 Ellenton 168 Ellijay 169 Emerson 170 Enigma 171 Ephesus 172 Eton 173 Euharlee 174 Fairburn 175 Fairmount 176 Fargo 177 Fayetteville 178 Fitzgerald 179 Flemington 180 Flovilla 181 Flowery Branch 182 Folkston 183 Forest Park 184 Forsyth 185 Fort Gaines 186 Fort Oglethorpe 187 Fort Valley 188 Franklin 189 Franklin Springs 190 Funston 191 Gainesville 192 Garden City 193 Garfield 194 Gay 195 Geneva 196 Georgetown 197 Gibson 198 Gillsville 199 Girard \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No \n \nE- 3 \n \n 2003 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n200 Glennville 201 Glenwood 202 Good Hope 203 Gordon 204 Graham 205 Grantville 206 Gray 207 Grayson 208 Greensboro 209 Greenville 210 Griffin 211 Grovetown 212 Gum Branch 213 Guyton 214 Hagan 215 Hahira 216 Hamilton 217 Hampton 218 Hapeville 219 Haralson 220 Harlem 221 Harrison 222 Hartwell 223 Hawkinsville 224 Hazlehurst 225 Helen 226 Helena 227 Hephzibah 228 Hiawassee 229 Higgston 230 Hiltonia 231 Hinesville 232 Hiram 233 Hoboken 234 Hogansville 235 Holly Springs 236 Homeland 237 Homer 238 Homerville 239 Hoschton \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n240 Hull 241 Ideal 242 Ila 243 Iron City 244 Irwinton 245 Ivey 246 Jackson 247 Jacksonville 248 Jakin 249 Jasper 250 Jefferson 251 Jeffersonville 252 Jenkinsburg 253 Jersey 254 Jesup 255 Jonesboro 256 Junction City 257 Kennesaw 258 Keysville 259 Kingsland 260 Kingston 261 Kite 262 LaFayette 263 LaGrange 264 Lake City 265 Lake Park 266 Lakeland 267 Lavonia 268 Lawrenceville 269 Leary 270 Leesburg 271 Lenox 272 Leslie 273 Lexington 274 Lilburn 275 Lilly 276 Lincolnton 277 Lithonia 278 Locust Grove 279 Loganville \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n280 Lone Oak 281 Lookout Mountain 282 Louisville 283 Lovejoy 284 Ludowici 285 Lula 286 Lumber City 287 Lumpkin 288 Luthersville 289 Lyerly 290 Lyons 291 Macon 292 Madison 293 Manassas 294 Manchester 295 Mansfield 296 Marietta 297 Marshallville 298 Martin 299 Maxeys 300 Maysville 301 McCaysville 302 McDonough 303 McIntyre 304 McRae 305 Meansville 306 Meigs 307 Menlo 308 Metter 309 Midville 310 Midway 311 Milan 312 Milledgeville 313 Millen 314 Milner 315 Mitchell 316 Molena 317 Monroe 318 Montezuma 319 Monticello \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nE- 4 \n \n 2003 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n320 Montrose 321 Moreland 322 Morgan 323 Morganton 324 Morrow 325 Morven 326 Moultrie 327 Mount Airy 328 Mount Vernon 329 Mount Zion 330 Mountain City 331 Mountain Park 332 Nahunta 333 Nashville 334 Nelson 335 Newborn 336 Newington 337 Newnan 338 Newton 339 Nicholls 340 Nicholson 341 Norcross 342 Norman Park 343 North High Shoals 344 Norwood 345 Nunez 346 Oak Park 347 Oakwood 348 Ochlocknee 349 Ocilla 350 Oconee 351 Odum 352 Offerman 353 Oglethorpe 354 Oliver 355 Omega 356 Orchard Hill 357 Oxford 358 Palmetto 359 Parrott \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n360 Patterson 361 Pavo 362 Payne City 363 Peachtree City 364 Pearson 365 Pelham 366 Pembroke 367 Pendergrass 368 Perry 369 Pine Lake 370 Pine Mountain 371 Pinehurst 372 Pineview 373 Pitts 374 Plains 375 Plainville 376 Pooler 377 Port Wentworth 378 Portal 379 Porterdale 380 Poulan 381 Powder Springs 382 Preston 383 Pulaski 384 Quitman 385 Ranger 386 Ray City 387 Rayle 388 Rebecca 389 Register 390 Reidsville 391 Remerton 392 Rentz 393 Resaca 394 Rest Haven 395 Reynolds 396 Rhine 397 Riceboro 398 Richland 399 Richmond Hill \n \nResponded to survey \nYes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes No Yes Yes Yes Yes No Yes Yes No Yes Yes \n \nJurisdiction \n400 Riddleville 401 Rincon 402 Ringgold 403 Riverdale 404 Riverside 405 Roberta 406 Rochelle 407 Rockmart 408 Rocky Ford 409 Rome 410 Roopville 411 Rossville 412 Roswell 413 Royston 414 Rutledge 415 Sale City 416 Sandersville 417 Santa Claus 418 Sardis 419 Sasser 420 Savannah 421 Scotland 422 Screven 423 Senoia 424 Shady Dale 425 Sharon 426 Sharpsburg 427 Shellman 428 Shiloh 429 Siloam 430 Sky Valley 431 Smithville 432 Smyrna 433 Snellville 434 Social Circle 435 Soperton 436 Sparks 437 Sparta 438 Springfield 439 St. Marys \n \nE- 5 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n 2003 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n440 Stapleton 441 Statesboro 442 Statham 443 Stillmore 444 Stockbridge 445 Stone Mountain 446 Sugar Hill 447 Summertown 448 Summerville 449 Sumner 450 Sunny Side 451 Surrency 452 Suwanee 453 Swainsboro 454 Sycamore 455 Sylvania 456 Sylvester 457 Talbotton 458 Talking Rock 459 Tallapoosa 460 Tallulah Falls 461 Talmo 462 Tarrytown 463 Taylorsville 464 Temple 465 Tennille 466 Thomaston 467 Thomasville 468 Thomson 469 Thunderbolt 470 Tifton 471 Tiger 472 Tignall 473 Toccoa 474 Toomsboro 475 Trenton 476 Trion 477 Tunnell Hill 478 Turin 479 Twin City \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n480 Ty Ty 481 Tybee Island 482 Tyrone 483 Unadilla 484 Union City 485 Union Point 486 Uvalda 487 Valdosta 488 Varnell 489 Vernonburg 490 Vidalia 491 Vidette 492 Vienna 493 Villa Rica 494 Waco 495 Wadley 496 Waleska 497 Walnut Grove 498 Walthourville 499 Warm Springs 500 Warner Robins 501 Warrenton 502 Warwick 503 Washington 504 Watkinsville 505 Waverly Hall 506 Waycross 507 Waynesboro 508 West Point 509 Weston 510 Whigham 511 White 512 White Plains 513 Whitesburg 514 Willacoochee 515 Williamson 516 Winder 517 Winterville 518 Woodbine 519 Woodbury \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes \n \nJurisdiction \n520 Woodland 521 Woodstock 522 Woodville 523 Woolsey 524 Wrens 525 Wrightsville 526 Yatesville 527 Young Harris 528 Zebulon \n \nE- 6 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes \n \n DCA \nGeorgia Department of Community Affairs \nOffice of Research Post Office Box 95068 Atlanta, Georgia 30347-0068 \n(404) 679-3145 \n \n "},{"id":"dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2002-belec-p-btext","title":"Georgia local government finance, 2002: highlights","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Community Affairs."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Community Affairs"],"dc_date":["2002"],"dcterms_description":["1991-","Highlights and updates two other publications: Georgia local government finances, fiscal planning guide. County version; and: Georgia local government finances, fiscal planning guide, Municipal version.","Latest issue consulted: Dec. 2004."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia Dept. of Community Affairs, 2004"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Local finance--Georgia--Statistics","Municipal finance--Georgia--Statistics"],"dcterms_title":["Georgia local government finance, 2002: highlights","Local government finance highlights"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2002-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2002-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"$ \nGEORGIA LOCAL GOVERNMENT FINANCE \n2002 HIGHLIGHTS \nGeorgia Department of Community Affairs June 2004 \n \n 2002 Local Government Finance Highlights \nTable of Contents \nExecutive Summary ........................................................................................................................ i County Government Finances: FY 2002 ......................................................................................... 1 Municipal Government Finances: FY 2002 .................................................................................... 9 Consolidated Government Finances: FY 2002 ............................................................................. 16 Appendix A: Data Categories .................................................................................................... A-1 Appendix B: County Government Finance Overview: FY 2002 ................................................ B-1 Appendix C: Municipal Government Finance Overview: FY 2002 ............................................C-1 Appendix D: Consolidated Government Finance Overview: FY 2002 ...................................... D-1 Appendix E: Counties Included in the 2000 Local Government Finance Survey ....................... E-1 Appendix F: Municipalities Included in the 2000 Local Government Finance Survey .............. F-1 \n \n 2002 Local Government Finance Highlights \nExecutive Summary \n9 County government revenue totaled $5.9 billion in FY 2002. General revenue collections totaled $5.1 billion, while enterprise funds generated $861 million. \n9 Total county expenditures amounted to $6.5 billion in FY 2002. County general expenditures amounted to $5.1 billion while expenditures from enterprise funds totaled $1.2 billion, and debt service expenditures (interest only) amounted to $188 million. \n9 Counties reported a total of $3.9 billion in outstanding debt at the end of the 2002 fiscal year. During the past year, counties issued a total of $584 million in new debt, and retired $468 million in old debt. \n9 At the end of fiscal year 2002 counties held a total of $5.1 billion in cash and investment assets. 9 During the 2002 fiscal year municipal governments reported total revenue collections of $4.9 \nbillion. General revenue collections amounted to $2.2 billion, while cities received $2.7 billion from enterprise funds. 9 Municipal expenditures amounted to $5.1 billion in the 2002 fiscal year. General expenditures for municipalities were $2.2 billion and enterprise fund expenditures totaled $2.6 billion. Debt service expenditures (interest only) for municipalities amounted to $287 million. 9 At the end of FY 2002, municipalities held outstanding debt totaling $6.6 billion. During the 2002 fiscal year, municipalities issued a total of $1.5 billion in new debt, and retired a total of $373 million in old debt during the year. 9 Municipalities held a total of $4.0 billion in cash and investment assets at the end of the 2002 fiscal year. 9 The three consolidated county and city governments in the 2002 fiscal year reported total revenues of $625 million. Consolidated governments reported a total of $500 million from general revenues and $124 million from enterprise fund revenues. 9 Consolidated governments spent a total of $619 million in the fiscal year. General expenditures totaled $458 million; expenditures from enterprise funds amounted to $141 million and debt service costs (interest only) for the consolidated governments equaled $20 million. 9 At the end of FY 2002, consolidated governments held a total of $354 million in outstanding debt. During the fiscal year, the consolidated governments issued a total of $29 million in new debt of all types, and retired a total of $51 million in old debt. 9 At the end of the end of the 2002 fiscal year, the three consolidated governments reported cash and investment assets totaling $689 million. \ni \n \n 2002 Local Government Finance Highlights \nCounty Government Finances: 2002 \nDuring the past fiscal year, county governments in Georgia generated total revenues of $5.9 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $5.1 billion while revenues from enterprise funds amounted to $861 million. \nCounties reported expenditures from all sources amounting to $6.5 billion during the 2002 fiscal year. General expenditures totaled $5.1 billion and expenditures for enterprise funds amounted to $1.2 billion. Debt service costs (interest only) during the year totaled $188 million. \nCounties reported a total of $3.9 billion in outstanding debt of all types at the end of 2002. During the year counties issued $584 million in new debt and retired a total of $468 million in old debt. \nAt the end of the fiscal year, counties reported a total of $5.1 billion in cash and investment assets. \n \nCounty General Revenues \nCounty governments reported a total of $5.1 billion in general revenues in FY 2002. General revenues compose the majority of the county revenue dollar, amounting to 86% of all revenues received by counties in the fiscal year. \nSince 1998 general revenues have increased from $4.1 billion to $5.1 billion. \n \nCounty General Revenues: FY 1998 - FY 2002 \n$8 $6 $4 $2 $0 \n'98 '99 '00 '01 '02 \n \nBillions ($) Billions ($) \n \nCounty Property Tax Revenues: FY 1998 - FY 2002 \n$4 $3 $2 $1 $0 \n'98 '99 '00 '01 '02 \n \nGeneral revenues received from property taxes increased to $2.2 billion in the 2002 fiscal year, accounting for 37% of all revenues received by counties. \n \n1 \n \n 2002 Local Government Finance Highlights \nGeneral revenues from sales taxes amounted to $1.1 billion in the fiscal year. Sales tax revenues amounted to 19% of total revenues. Sales tax revenues have shown little change over the past three fiscal years. \n \nBillions ($) \n \nCounty Sales Tax Revenues: FY 1998 - FY 2002 \n$2 \n$1 \n$0 '98 '99 '00 '01 '02 \n \nMillions ($) \n \nCounty Excise and Special Use Taxes: FY 1998 - FY 2002 \n$400 \n$300 \n$200 \n$100 \n$0 '98 '99 '00 '01 '02 \n \nGeneral revenues from excise and special use taxes increased to a level of $250 million in the 2002 fiscal year. Excise and special use taxes are composed of alcoholic beverage taxes, insurance premiums taxes, hotel/motel taxes, franchise payments taxes and other excise taxes. \n \nRevenues from the collection of licenses, permits and fees amounted to $149 million in the fiscal year, amounting to less than 3% of total county revenues. \n \nMillions ($) \n \nCounty Revenues from Licenses, Permits and Fees: FY 1998 - FY 2002 \n$300 \n$200 \n$100 \n$0 '98 '99 '00 '01 '02 \n \n2 \n \n 2002 Local Government Finance Highlights \n \nMillions ($) \n \nCounty Intergovernmental Revenues: FY 1998 - FY 2002 \n \n$1,000 $750 $500 $250 $0 \n \n'98 '99 '00 '01 '02 \n \nDuring the 2002 fiscal year, counties received $557 million in intergovernmental revenues, accounting for 9% of total county revenue collections in the year. \n \nCounty governments received $422 million in funds from state government sources in the 2002 fiscal year, or 7% of total county revenues. These state funds include federal pass-through funds, such as CDBG grants, received by county governments. Funds received directly from federal sources amounted to $100 million, or less than 2% of all revenues. County intergovernmental revenues received from other local governments amounted to $35 million. \n \nCounty Intergovernmental Revenues, by Type: FY 1998  FY 2002 Millions ($) \n \nSource State Federal Other local \n \nFY 1998 $310 $63 $28 \n \nFY 1999 $346 $86 $31 \n \nFY 2000 $368 $96 $40 \n \nFY 2001 $411 $89 $37 \n \nFY 2002 $422 $100 $35 \n \nService charges and other revenues declined to $789 million in FY 2002, amounting to 13% of total revenues. Service charge revenues have declined for counties since the 2000 fiscal year. \n \nMillions ($) \n \nCounty Service Charges and Other Revenues: FY 1998 - FY 2002 \n$1,200 \n$900 \n$600 \n$300 \n$0 '98 '99 '00 '01 '02 \n \n3 \n \n 2002 Local Government Finance Highlights \n \nCounty Expenditures \nCounties in Georgia reported expenditures of $6.5 billion in FY 2002. Since the 1998 fiscal year county expenditures have increased from a level of $4.6 billion to the level of $6.5 billion. \nCounty General Expenditures \n \nBillions ($) \n \nCounty Total Expenditures: FY 1998 - FY 2002 \n$10 $8 $6 $4 $2 $0 '98 '99 '00 '01 '02 \n \nCounty general expenditures totaled $5.1 billion in the 2002 fiscal year. Since FY 1998, general expenditures have grown from a level of $3.6 billion to the present level. General expenditures account for 78% of total county spending. \n \nBillions ($) \n \nCounty General Expenditures: FY 1998 - FY 2002 \n$8 \n$6 \n$4 \n$2 \n$0 '98 '99 '00 '01 '02 \n \nSpending for public safety by counties amounted to $1.2 billion in FY 2002, or 19% of the total county expenditures. Administration costs totaled $799 million, amounting to 12% of total expenditures. Health and human services expenditures totaled $601 million. Expenditures for courts amounted to $386 million, or 6% of total spending while spending for highways, streets and drainage equaled $329 million. \n \n4 \n \n 2002 Local Government Finance Highlights \n \nCounty General Expenditures, by Category: FY 2002 \n \nCategory Public safety Capital expenditures Administration Health and human services Courts Highways, streets and drainage Other expenditures Leisure services Community development Public works Education (non-school board) \n \nAmount ($) $1.2 billion $1.1 billion $799 million $601 million $386 million $329 million $196 million $228 million $117 million $65 million $2 million \n \n% of Total 19% 17% 12% 9% 6% 5% 3% 4% 2% 1% +0% \n \nMillions ($) Millions ($) \n \nCounty Capital Expenditures: FY 1998 - FY 2002 \n$1,500 \n$1,000 \n$500 \n$0 '98 '99 '00 '01 '02 \n \nCapital spending for equipment, land, structures, and construction, totaled $1.1 billion, or 17% of total spending in FY 2002. Capital spending increased from a level of $858 million in the 2001 fiscal year. \n \nCounty Debt Service \nDebt service expenditures in the 2002 fiscal year, which includes only costs for interest, equaled $188 million or 3% of the total county expenditures, a decrease over the amount of $196 million reported in the previous year. \n \n$300 \n \nCounty Debt Service: FY 1998 - FY 2002 \n \n$200 \n \n$100 \n \n$0 '98 '99 '00 '01 '02 \n \n5 \n \n 2002 Local Government Finance Highlights \n \nCounty Enterprise Revenues \nCounty enterprise fund revenues in the 2002 fiscal year amounted to $861 million, an increase over the $844 million reported in FY 2002. Revenues from enterprise funds accounted for 15% of total county revenues in the fiscal year. \n \nMillions ($) \n \nCounty Enterprise Fund Revenues: FY 1998 - FY 2002 \n$2,000 \n$1,500 \n$1,000 \n$500 \n$0 '98 '99 '00 '01 '02 \n \nRevenues from county water and sewer systems amounted to $699 million, or 12% of total county revenues in FY 2002. Revenues from solid waste systems totaled $118 million, or 2% of total revenues. Revenues from other enterprise funds accounted for $37 million, while airport revenues amounted to $6 million. Revenues from gas supply systems amounted to less than $1 million. \n \nRevenues of County Enterprise Funds, by Type: FY 2002 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $699 million $118 million $37 million \n$6 million $602,000 \n \n% of total 12% 2% 1% +0% +0% \n \nMillions ($) \n \nCounty Enterprise Expenditures \nCounty Enterprise Fund Expenditures: FY 1998 - FY 2002 \n$2,000 $1,500 $1,000 \n$500 $0 '98 '99 '00 '01 '02 \n \nEnterprise fund expenditures amounted to $1.2 billion in FY 2002, an increase over the $973 million reported in FY 2001. Enterprise fund expenditures accounted for 19% of total county spending in the 2002 fiscal year. \n \n6 \n \n 2002 Local Government Finance Highlights \n \nSpending for county water and sewer systems totaled $1.0 billion in the fiscal year, 16% of county spending. Expenditures for solid waste systems increased to $124 million while expenditures from other enterprise fund accounts totaled $66 million, or 1% of total county spending. Spending for county airports amounted to $13 million ($8 million for DeKalb County's Peachtree-DeKalb Airport) while the one county gas system reported expenditures of $813,000. \n \nExpenditures from County Enterprise Funds, by Type: FY 2002 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $1.0 billion $124 million $66 million $13 million $813,000 \n \n% of total 16% 2% 1% +0% +0% \n \nCounty Debt Patterns \nDuring the 2002 fiscal year, counties issued a total of $584 million in debt. The amount of debt issued by counties has decreased in each of the last three fiscal years. \nAt the end of the last fiscal year, counties held $3.9 billion in debt. The amount of debt outstanding at the end of each fiscal year has increased from $2.5 billion in FY 1998 to a level of $3.9 billion. \n \nBillions ($) \n \nCounty Debt Issued and Amount Outstanding EOY: FY 1998 - FY 2002 \n \n$5 \n \n$4 \n \n$3 \n \n$2 \n \n$1 \n \n$0 \n \n'98 \n \n'99 \n \n'00 \n \n'01 \n \n'02 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nCounty Debt Issued by Type: FY 2002 \n \nOther long-term Lease purchase \nShort-term Revenue bond \nG.O. debt \n \n$25 $62 \n \n$136 $162 $199 \n \n$0 \n \n$100 \n \n$200 \n \nMillions ($) \n \n$300 \n \nIn the 2002 fiscal year counties issued a total of $199 million in general obligation bond debt. Borrowing in the form of revenue bonds totaled an additional $162 million. Short-term borrowing totaled $136 million, while lease purchases accounted for $62 million. Otherlong term borrowing equaled $25 million. \n \n7 \n \n 2002 Local Government Finance Highlights \n \nAt the end of FY 2002, counties held a total of $2.2 billion in revenue bond debt, 56% of the total debt held by counties. General obligation debt amounted to $930 million, or 24% of the debt held. Lease purchase debt equaled an additional $490 million of the debt held. \n \nCounty Debt Outstanding at End of Year by Type: FY 2002 \n \nShort-term $93 \n \nOther long-term $181 \n \nLease purchase \n \n$490 \n \nGeneral obligation \n \n$930 \n \nRevenue bond \n \n$2,177 \n \n$0 \n \n$1,000 \n \n$2,000 \n \n$3,000 \n \nMillions ($) \n \nCounty Cash and Investment Assets \nAt the end of the 2002 fiscal year, counties held a total of $5.1 billion in cash and investment assets, up from $4.9 billion at the end of the previous year. Since the end of the 1998 fiscal year, the amount of cash and investment assets held by counties has increased from a level of $3.4 billion to the present level. \n \nBillions ($) \n \nCounty Cash and Investment Assets Held at End of Year: FY 1998 - FY 2002 \n$8 $6 $4 $2 $0 \n'98 '99 '00 '01 '02 \n \n8 \n \n 2002 Local Government Finance Highlights \nMunicipal Government Finances: 2002 \nIn FY 2002, municipal revenues totaled $4.9 billion, up from the $4.5 billion reported in the 2001 fiscal year. General revenues were a reported $2.2 billion while revenues from enterprise funds totaled $2.7 billion. \nTotal municipal spending during the year amounted to $5.1 billion, an increase over the $4.7 billion reported in the 2001 fiscal year. General expenditures amounted to $2.2 billion, while expenditures from enterprise funds totaled $2.6 billion. Debt service costs (interest only) amounted to $287 million during the year. \nAt the end of the 2002 fiscal year, municipalities held a total of $6.6 billion in debt. During FY 2002 cities issued a total of $1.5 billion in new debt and retired a total of $373 million. \nAt the end of the 2002 fiscal year, municipalities reported $4.0 billion in cash and investment assets. \n \nMunicipal General Revenues \nMunicipal general revenues have shown little change over the past five years, increasing from $1.9 billion in FY 1998 to $2.2 billion in FY 2002. \n \nMunicipal General Revenues: FY 1998 - FY 2002 \n$4 \n$3 $2 \n$1 $0 \n'98 '99 '00 '01 '02 \n \nMillions ($) Billions ($) \n \nMunicipal Property Tax Revenues: FY 1998 - FY 2002 \n \n$1,000 $750 $500 $250 $0 \n \n'98 '99 '00 '01 '02 \n \nProperty tax revenues totaled $491 million for municipalities in FY 2002, increasing from $468 million in the previous year. Property taxes accounted for 10% of total municipal revenues in the 2002 fiscal year. \n \n9 \n \n 2002 Local Government Finance Highlights \n \nRevenues from sales taxes totaled $476, or 10% of total county revenues in the 2002 fiscal year. \n \nMillions ($) \n \nMunicipal Sales Tax Revenues: FY 1998 - FY 2002 \n$1,000 $750 $500 $250 $0 '98 '99 '00 '01 '02 \n \nMillions ($) \n \nMunicipal Excise \u0026 Special Use Tax Revenues: FY 1998 - FY 2002 \n \n$800 $600 $400 $200 \n$0 \n \n'98 '99 '00 '01 '02 \n \nRevenues from excise and special use taxes totaled $413 million for cities in the last fiscal year, accounting for 8% of total revenues. \n \nRevenues from licenses, permits and fees totaled $139 million in FY 2002, equaling only 3% of the total municipal dollar. \n \nMillions ($) \n \nMunicipal Revenues from Licenses, Permits \u0026 Fees: FY 1998 - FY 2002 \n$250 $200 $150 $100 \n$50 $0 '98 '99 '00 '01 '02 \n \n10 \n \n 2002 Local Government Finance Highlights \n \nMillions ($) \n \nMunicipal Intergovernmental Revenues: FY 1998 - FY 2002 \n$400 $300 \n$200 \n$100 $0 '98 '99 '00 '01 '02 \n \nMunicipalities received a total of $256 million from intergovernmental revenues in the 2002 fiscal year, increasing for the third straight year. Intergovernmental revenues amounted to 5% of total municipal revenues in FY 2002. \n \nFunds received from state government sources in FY 2002 amounted to $109 million for municipalities. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources totaled $87 million and funds received from other local governments equaled $60 million. \n \nMunicipal Intergovernmental Revenues, by Source: FY 1997  FY 2002 Millions ($) \n \nSource State Federal Other local \n \nFY 1998 $64 $166 $39 \n \nFY 1999 $82 $70 $40 \n \nFY 2000 $84 $72 $40 \n \nFY 2001 $85 $86 $42 \n \nFY 2002 $109 $87 $60 \n \nMunicipal Service Charges and Other Revenues: FY 1998 - FY 2002 \n$800 \n$600 \n$400 \n$200 \n$0 '98 '99 '00 '01 '02 \n \nRevenues from service charges and other revenues amounted to $436 million in FY 2002, equaling 9% of municipal revenue dollars. \n \n11 \n \nMillions ($) \n \n 2002 Local Government Finance Highlights \nMunicipal Expenditures \nGeorgia's municipalities in the past year reported expenditures totaling $5.1 billion, an increase over the $4.7 billion reported in FY 2001. Spending by municipalities has increased from a level of $3.7 billion in FY 1998 to the current level of $5.1 billion. \n \nBillions ($) \n \nMunicipal Total Expenditures: FY 1998 - FY 2002 \n$10 \n$8 \n$5 \n$3 \n$0 '98 '99 '00 '01 '02 \n \nMunicipal General Expenditures \nMunicipal general expenditures amounted to $2.2 billion in FY 2002, a slight increase over the $2.1 billion reported in FY 2001. General expenditures for cities have increased from $1.7 billion in FY 1998 to the current level. \n \nBillions ($) \n \nMunicipal General Expenditures: FY 1998 - FY 2002 \n$4 \n$3 \n$2 \n$1 \n$0 '98 '99 '00 '01 '02 \n \nMunicipal General Expenditures, by Category: FY 2002 \n \nCategory Public safety Administration Capital expenditures Highways, streets and drainage Other expenditures Leisure services Public works Community development Courts Education (non-school board) Health and human services \n \nAmount ($) $806 million $350 million $303 million $207 million $153 million $141 million $93 million $89 million $48 million $28 million $19 million \n \n% of Total 16% 7% 6% 4% 3% 3% 2% 2% 1% +0% +0% \n \n12 \n \n 2002 Local Government Finance Highlights \nSpending for public safety remained the largest municipal expenditure in the past year, totaling $806 million or 16% of total municipal spending. Expenditures for administration totaled $350 million or 7% of total spending. Capital expenditures totaled $303 million or 6% of total municipal spending. Expenditures for highways, streets and drainage amounted to $207 million, 4% of the total spent by cities. \n \nMunicipal Capital Expenditures: FY 1998 - FY 2002 \n$500 $400 $300 $200 $100 \n$0 '98 '99 '00 '01 '02 \n \nCapital expenditures for equipment, land, structures, and construction, amounted to $303 million in the 2002 fiscal year, or 6% of total municipal spending. \n \nMillions ($) Millions ($) \n \nMunicipal Debt Service \nExpenditures for debt service costs (interest only) in the past fiscal year amounted to a total of $287 million, or 6% of the total municipal spending dollar. Debt service costs increased significantly in FY 2002, from a level of $215 million in FY 2001. \n \nMunicipal Debt Service: FY 1998 - FY 2002 \n \n$500 $400 $300 $200 $100 \n$0 \n \n'98 '99 '00 '01 '02 \n \n13 \n \n 2002 Local Government Finance Highlights \nFinances of Municipal Enterprise Funds \nMunicipalities generated revenues of $2.7 billion in FY 2002 from enterprise funds, accounting for 55% of total municipal revenues. \n \nBillions ($) \n \nMunicipal Enterprise Fund Revenues: FY 1998 - FY 2002 \n$5 $4 $3 $2 $1 $0 \n'98 '99 '00 '01 '02 \n \nWater and sewer system revenues totaled $922 million, while revenues from electric supply systems amounted to $663 million. Airport revenues, primarily Atlanta's Hartsfield International ($576 million), amounted to $582 million. Gas supply system revenues amounted to $309 million, while solid waste system revenues equaled $142 million. Revenues from other enterprise funds generated $84 million for cities. \n \nRevenues of Municipal Enterprise Funds, by Type: FY 2002 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $922 million $663 million $582 million $309 million $142 million $84 million \n \n% of total 19% 14% 12% 6% 3% 2% \n \nExpenditures from enterprise funds amounted $2.6 billion in FY 2002, an increase over the $2.4 billion reported in the previous year. In the five-year period since FY 1998, spending from enterprise funds has risen from $1.8 billion to the current $2.6 billion. \n \nBillions ($) \n \nMunicipal Enterprise Fund Expenditures: FY 1998 - FY 2002 \n$5 $4 $3 $2 $1 $0 \n'98 '99 '00 '01 '02 \n \n14 \n \n 2002 Local Government Finance Highlights \nSpending for municipal water and sewer supply systems amounted to $1.1 billion for the 2002 fiscal year, accounting for 21% of total municipal spending. Expenditures from electric supply systems amounted to $584 million, while airport system expenditures decreased to a level of $328 million. Spending for gas supply systems totaled $284 million and solid waste system spending amounted to $157 million. Expenditures from other enterprise funds totaled $173 million. \n \nExpenditures of Municipal Enterprise Funds, by Type: FY 2002 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $1.1 billion $584 million $328 million $284 million $157 million $173 million \n \n% of total 21% 11% 6% 6% 3% 3% \n \nMunicipal Debt Patterns \nDuring the 2002 fiscal year, cities issued a total of $1.5 billion in debt. Since FY 1998, municipalities in Georgia have issued a total of $5.3 billion in debt. \nAt the end of the fiscal year, municipalities held a total of $6.6 billion in outstanding debt. Since FY 1998, the amount of debt held by cities has increased from a level of $3.8 billion to the current level. \n \nBillions ($) \n \nMunicipal Debt Issued and Amount Outstanding EOY: FY 1998 - FY 2002 \n \n$10 $8 $6 $4 $2 $0 '98 '99 '00 '01 '02 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nMunicipal Debt Issued by Type: FY 2002 \n \nShort-term $28 \n \nLease pool $37 \n \nOther long-term $68 \n \nG.O. Bond \n \n$233 \n \nRevenue bond \n \n$1,108 \n \n$0 \n \n$500 \n \n$1,000 \n \n$1,500 \n \nMillions ($) \n \nDuring FY 2002, 75% of the debt issued by cities was issued in the form of revenue bond debt, totaling $1.1 billion. General obligation borrowing amounted to $233 million and other long-term borrowing totaled an additional $68 million. Lease pool borrowing accounted for $37 million while borrowing in the form of short-term funds totaled $28 million. \n \n15 \n \n 2002 Local Government Finance Highlights \n \nSeventy-four percent of the debt held at the end of FY 2002 by cities was held in the form of revenue bond debt, amounting to $4.9 billion. General obligation debt outstanding totaled $903 million, while debt in the form of other long-term funds totaled $504 million. Outstanding lease purchase debt equaled an additional $262 million and outstanding short-term debt totaled $26 million. \n \nMunicipal Debt Outstanding at EOY by Type: FY 2002 \n \nShort-term $26 \n \nLease purchase $262 \n \nOther long-term \n \n$504 \n \nG.O. bond Revenue bond \n \n$903 \n \n$0 \n \n$2,500 \n \nMillions ($) \n \n$4,922 $5,000 \n \nMunicipal Cash and Investment Assets \n \nMunicipal Cash and Investment Assets Held at End of Year: FY 1998 - FY 2002 \n$6 \n$4 \n$2 \n$0 '98 '99 '00 '01 '02 \n \nAt the end of the 2002 fiscal year, municipalities held a total of $4.0 billion in cash and investment assets. \n \nBillions ($) \n \n16 \n \n 2002 Local Government Finance Highlights \nConsolidated Government Finances: 2002 \nGeorgia's three consolidated governments in FY 2002 reported total revenues of $625 \nmillion. Consolidated government general revenues equaled $500 million, while revenues from enterprise funds equaled $124 million. \nThe three consolidated governments reported expenditures of $619 million in the 2002 fiscal year. Consolidated government general expenditures amounted to $458 million, while expenditures from enterprise funds totaled $141 million. Debt service costs (interest only) amounted to $20 million for consolidated governments during the year. \nAt the end of the 2002 fiscal year, consolidated governments held a total of $354 million in outstanding debt. The three consolidated governments issued a total of $29 million in new debt during the fiscal year while a total of $51 million in old debt was retired. \nAt the end of the 2002 fiscal year, the three consolidated governments held a total of $689 million in cash and investment assets, an increase of almost 8% over the amount held at the end of FY 2001. \nConsolidated Government General Revenues \n \nConsolidated general revenues amounted to $500 million in FY 2002. General revenues have increased from $420 million in FY 1998 to the current level. \n \nConsolidated General Revenues: FY 1998 - FY 2002 \n$1,000 $750 $500 $250 $0 '98 '99 '00 '01 '02 \n \nMillions ($) Millions ($) \n \nConsolidated Government Property Tax Revenues: FY 1998 - FY 2002 \n \n$250 $200 $150 $100 \n$50 $0 \n \n'98 '99 '00 '01 '02 \n \nProperty tax revenues equaled $131 million for consolidated governments in the 2002 fiscal year or 21% of total revenues. \n \n17 \n \n 2002 Local Government Finance Highlights \nThe three consolidated governments received a total of $156 million in the fiscal year from the collection of sales taxes. This amount is closely divided between local option sales taxes and special purpose sales taxes. \n \nMillions ($) \n \nConsolidated Government Sales Tax Revenues: FY 1998 - FY 2002 \n \n$250 $200 $150 $100 \n$50 $0 \n \n'98 '99 '00 '01 '02 \n \nMillions ($) \n \nConsolidated Government Excise \u0026 Special Use Tax Revenues: FY 1998 - FY 2002 \n$100 \n$75 \n$50 \n$25 \n$0 '98 '99 '00 '01 '02 \n \nExcise and special use tax revenues generated over $57 million for consolidated governments in the 2002 fiscal year, totaling 9% of total revenues. \n \nConsolidated governments received a total of $21 million from licenses, permits and fees in the 2002 fiscal year. Revenues from these sources have showed modest gains since FY 1998. \n \nMillions ($) \n \nConsolidated Licenses, Permits \u0026 Fees Revenues: FY 1998 - FY 2002 \n$40 $30 $20 $10 \n$0 '98 '99 '00 '01 '02 \n \nMillions ($) \n \nConsolidated Government Intergovernmental Revenues: \nFY 1998 - FY 2002 $100 \n$75 \n$50 \n$25 \n$0 '98 '99 '00 '01 '02 \n \nIntergovernmental revenues received by consolidated governments totaled $66 million in the past year, accounting for 11% of total consolidated government revenues. \n \n18 \n \n 2002 Local Government Finance Highlights \nFunds received by the consolidated governments from state government sources totaled $60 million in FY 2002. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $5 million, a decrease from the $12 million reported in the previous year. Funds received from other local governments amounted to $648,000. \n \nConsolidated Intergovernmental Revenues, by Source: FY 1998  FY 2002 \n \nSource State Federal Other local \n \nFY 1998 $30 million $11 million $1 million \n \nFY 1999 $43 million $8 million $2 million \n \nFY 2000 $38 million $15 million $728,000 \n \nFY 2001 $47 million $12 million $455,000 \n \nFY 2002 $60 million $5 million $648,000 \n \nConsolidated Government Expenditures \nThe three consolidated governments reported combined expenditures of $619 million in the 2002 fiscal year, an increase over the $575 million reported in the previous year. \n \nMillions ($) \n \nConsolidated Total Expenditures: FY 1998 - FY 2002 \n$900 \n$600 \n$300 \n$0 '98 '99 '00 '01 '02 \n \nConsolidated Government General Expenditures \n \nGeneral expenditures for the consolidated governments decreased slightly to a level of $458 million in FY 2002 from the $437 million in the previous year. General expenditures accounted for 74% of total consolidated government expenditures. \n \nMillions ($) \n \nConsolidated General Expenditures: FY 1998 - FY 2002 \n$800 \n$600 \n$400 \n$200 \n$0 '98 '99 '00 '01 '02 \n \n19 \n \n 2002 Local Government Finance Highlights \nSpending for public safety accounted for 25% of the consolidated government expenditures in 2002, amounting to $153 million. Capital expenditures totaled $97 million and spending for administration amounted to $58 million. Spending for health and human services equaled $43 million or 7% of consolidated government total expenditures. \n \nConsolidated Government General Expenditures, by Category: FY 2002 \n \nCategory Public safety Capital expenditures Administration Health and human services Leisure services Highways, streets \u0026 drainage Courts Community development Other expenditures Public works Education (non-school board) \n \nAmount ($) $153 million $97 million $58 million $43 million $27 million $26 million $23 million $18 million $14 million \n$1 million $0 \n \n% of Total 25% 16% 9% 7% 4% 4% 4% 3% 2% +0% 0% \n \nMillions ($) \n \nConsolidated Government Capital Spending: FY 1998 - FY 2002 \n$200 \n$150 \n$100 \n$50 \n$0 '98 '99 '00 '01 '02 \n \nCapital spending by consolidated governments increased from $84 million in FY 2001 to $97 million in FY 2002. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. In the 2002 fiscal year, capital spending accounted for 16% of total consolidated government expenditures. \n \n20 \n \n 2002 Local Government Finance Highlights \nConsolidated Government Debt Service \nConsolidated governments reported debt service interest expenditures of $20 million in FY 2002, up from $15 million in the previous year. Debt service interest amounted to 3% of total spending in the last fiscal year. \n \nMillions ($) \n \nConsolidated Debt Service Costs: FY 1998 - FY 2002 \n$40 \n$30 \n$20 $10 \n$0 '98 '99 '00 '01 '02 \n \nConsolidated Government Enterprise Revenues \n \nConsolidated governments reported $124 million in revenues from enterprise funds during the fiscal year, amounting to 20% of total revenues. \n \nMillions ($) \n \nConsolidated Enterprise Fund Revenues: FY 1997 - FY 2001 \n$200 \n$150 \n$100 \n$50 \n$0 '98 '99 '00 '01 '02 \n \nConsolidated governments reported revenues of $80 million from water and sewer systems during the 2002 fiscal year, amounting to 13% of total revenues. Solid waste enterprise funds generated revenues of $20 million, or 3% of total revenues. Revenues from airports amounted to $9 million, while revenues from other enterprise funds amounted to $16 million. \n \nRevenues of Consolidated Enterprise Funds, by Type: FY 2002 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport \n \nAmount ($) $80 million $20 million $16 million $9 million \n \n% of total 13% 3% 3% 1% \n \n21 \n \n 2002 Local Government Finance Highlights \n \nConsolidated Government Enterprise Expenditures \n \nMillions ($) \n \nConsolidated Enterprise Fund Expenditures: FY 1998 - FY 2002 \n \n$200 $150 $100 \n$50 $0 \n \n'98 '99 '00 '01 '02 \n \nExpenditures from enterprise funds totaled $141 million in FY 2002, up from the $122 million reported in the previous year. Enterprise fund accounted for 23% of total spending in FY 2002. \n \nSpending for water and sewer systems from amounted to $90 million in the 2002 fiscal year, or 15% of total expenditures. Expenditures for other enterprise funds amounted to $23 million. Spending for solid waste systems amounted to $17 million and expenditures for airports amounted to $10 million. \n \nExpenditures from Consolidated Government Enterprise Funds, by Type: FY 2002 \n \nCategory Water and sewer supply system Other enterprise funds Solid waste system Airport \n \nAmount ($) $90 million $23 million $17 million $10 million \n \n% of total 15% 4% 3% 2% \n \nConsolidated Government Debt Patterns \n \nDuring the 2002 fiscal year, consolidated governments issued a total of $29 million in debt. At the end of the fiscal year, the three consolidated governments reported a total of $354 million in outstanding debt of all types. \n \nMillions ($) \n \nConsolidated Debt Issued and Amount Outstanding EOY: FY 1998 - FY 2002 \n \n$500 $400 $300 $200 $100 \n$0 \n \n'98 '99 '00 '01 '02 \n \nIssued ($) \n \nOutstanding EOY ($) \n \n22 \n \n 2002 Local Government Finance Highlights \n \nSince the 1998 fiscal year, consolidated governments have issued a total of $283 million in debt. The amount of debt outstanding at the end of each year has increased from a level of $289 million to the present level of $354 million. \n \nConsolidated Debt Issued by Type: FY 2002 \n \nShort-term Other long-term \nG.O. Lease purchase \nRevenue bond $0 \n \n$12 \n$10 Millions ($) \n \n$17 $20 \n \nDuring the 2002 fiscal year, consolidated governments issued a total of $17 million in revenue bond debt, accounting for 58% of the debt issued. Borrowing in the form of lease purchase debt amounted to $12 million. Consolidated governments issued no general obligation bonds, other long-term or short-term debt during the fiscal year. \n \nDebt in the form of revenue bonds, amounting to $261 million, accounted for 74% of the outstanding debt held by consolidated governments at the end of the 2002 fiscal year. Outstanding general obligation debt amounted to $35 million, or 10% of the outstanding debt. Other long-term debt equaled $32 million and outstanding lease purchase debt totaled $26 million. Consolidated governments reported no short-term debt outstanding at the end of the 2002 fiscal year. \n \nConsolidated Debt Outstanding at End of Year by Type: FY 2002 \n \nShort-term $0 \n \nLease purchase \n \n$26 \n \nOther long-term \n \n$32 \n \nGeneral obligation \n \n$35 \n \nRevenue bond \n \n$0 \n \n$100 \n \n$200 \n \nMillions ($) \n \n$261 $300 \n \nConsolidated Government Cash and Investment Assets \n \nMillions ($) \n \nConsolidated Government Cash and Investment Assets Held at End of Year: \nFY 1998 - FY 2002 \n$1,000 \n$800 \n$600 \n$400 \n$200 \n$0 '98 '99 '00 '01 '02 \n \nAt the end of the 2002 fiscal year, consolidated governments held a total of $689 million in cash and investment assets. Since the end of the 1998 fiscal year, the amount of cash and investment assets held by consolidated governments has nearly doubled from a level of $396 million. \n \n23 \n \n 2002 Local Government Finance Highlights \nAppendix A: Data Categories \n \nGeneral Revenues \nProperty 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 \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and Special Use Tax Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes \nLicenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees \nIntergovernmental 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 Revenues of county boards of health Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer tax Other intergovernmental revenues \nIntergovernmental Revenues, by Source State Other local governments Federal DHR physical and mental health grants 2 \nService 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 \nOther Revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers 2 \n \nReceipts from sales of materials and surplus equipment \nReceipts from sale of real property (land and buildings) Rents and royalties Cemetery fees All additional revenues \nEnterprise Fund Revenues \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Revenues Operating revenue Other revenue \nGeneral Expenditures \nAdministration Financial administration Tax commissioner 1 Tax assessor/appraiser 1 General administration General government buildings General insurance Legal fees \nCourts Superior court 1 State court 1 Juvenile and magistrate court 1 Probate court 1 Clerk of courts 1 Municipal court 2 \nPublic Safety and Corrections Sheriff's department 1 Police department Correctional institute 1 Jail Fire department \nCommunity Development Community development Building inspection and regulation \nHighways Highways, roads and bridges Drainage \nHealth and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare Ambulance service DHR physical and mental health grants 1 \nLeisure Services Parks and recreation \n \nA - 1 \n \n 2002 Local Government Finance Highlights \nAppendix A: Data Categories \n \nLibraries \nPublic Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill) \nEducation Expended by general government \nOther Expenditures \nEnterprise Fund Expenditures \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense \nPersonnel Expenditures \nEmployee benefits Salaries and wages for current operations Salaries and wages for construction \nIntergovernmental Expenditures \nBy Purpose Parks and recreation Jails Fire protection Police protection Public health Hospitals Libraries Public welfare Garbage and trash collection \n \nGarbage and trash disposal Highways, streets and drainage Water/sewer system Electric supply system Gas supply system Public transit Airport Other purposes \nDebt \nBond 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 and sewer system Other \nDebt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt \nCash and Investment Assets Held at End of Fiscal Year \nCash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities \nCash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds \n \n1  County and consolidated governments; 2  Consolidated and municipal governments \n \nA - 2 \n \n 2002 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2002 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 5,933,588,046 5,072,282,369 \n861,305,677 \nAmount ($) 5,072,282,369 2,207,552,976 1,726,532,211 \n481,020,765 \n1,118,940,749 535,866,844 583,073,905 \n250,157,189 38,757,844 \n159,480,607 34,151,742 16,199,751 1,567,245 \n149,397,716 \n556,920,667 421,518,375 100,049,530 \n35,352,762 \n789,313,072 197,199,411 592,113,661 \n861,305,677 699,009,923 \n0 602,114 6,163,856 118,106,127 37,423,657 \n \nPer capita amount ($) \n735.81 629.00 106.81 \nPer capita amount ($) \n629.00 273.75 214.10 \n59.65 \n138.76 66.45 72.31 \n31.02 4.81 \n19.78 4.24 2.01 0.19 \n18.53 \n69.06 52.27 12.41 \n4.38 \n97.88 24.45 73.43 \n106.81 86.68 0.00 0.07 0.76 14.65 4.64 \n \nPercent of total 100.0% 85.5% 14.5% \nPercent of total 85.5% 37.2% 29.1% \n8.1% \n18.9% 9.0% 9.8% \n4.2% 0.7% 2.7% 0.6% 0.3% 0.0% \n2.5% \n9.4% 7.1% 1.7% 0.6% \n13.3% 3.3% \n10.0% \n14.5% 11.8% \n0.0% 0.0% 0.1% 2.0% 0.6% \n \nB - 1 \n \n 2002 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2002 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs \n \nAmount ($) 6,495,612,934 5,089,242,481 1,218,784,691 \n187,585,762 \nAmount ($) \n5,089,242,481 799,404,919 386,207,474 \n1,249,949,167 117,268,129 600,892,284 227,807,279 65,434,944 328,772,312 1,502,547 196,335,970 \n1,115,667,456 \n1,218,784,691 1,014,970,194 \n0 813,419 13,370,974 123,690,783 65,939,321 \n187,585,762 \n \nPer capita amount ($) \n805.51 631.11 151.14 \n23.26 \nPer capita amount ($) \n631.11 99.13 47.89 \n155.00 14.54 74.52 28.25 8.11 40.77 0.19 24.35 \n138.35 \n151.14 125.86 \n0.00 0.10 1.66 15.34 8.18 \n23.26 \n \nPercent of total \n100.0% 78.3% 18.8% 2.9% \nPercent of total \n78.3% 12.3% \n5.9% 19.2% \n1.8% 9.3% 3.5% 1.0% 5.1% 0.0% 3.0% 17.2% \n18.8% 15.6% \n0.0% 0.0% 0.2% 1.9% 1.0% \n2.9% \n \nB - 2 \n \n 2002 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2002 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 3,793,494,740 2,165,417,619 \n826,695,881 187,825,126 510,898,863 102,657,251 \n583,998,800 162,345,000 199,219,359 \n24,828,445 61,769,705 135,836,291 \n468,000,891 116,672,670 \n97,009,286 31,636,603 82,572,756 140,109,576 \n3,871,051,709 2,177,369,664 \n929,538,017 180,701,976 490,119,893 \n93,322,159 \n187,585,762 102,986,643 \n44,374,721 9,201,791 \n26,938,980 4,083,627 \nAmount ($) 5,070,638,763 \n125,435,529 820,500,520 4,124,702,714 \nB - 3 \n \nPer capita amount ($) \n470.42 268.53 102.52 \n23.29 63.36 12.73 \n72.42 20.13 24.70 \n3.08 7.66 16.84 \n58.04 14.47 12.03 \n3.92 10.24 17.37 \n480.04 270.01 115.27 \n22.41 60.78 11.57 \n23.26 12.77 \n5.50 1.14 3.34 0.51 \nPer capita amount ($) \n628.80 15.56 \n101.75 511.50 \n \nPercent of total 100.0% \n57.1% 21.8% \n5.0% 13.5% \n2.7% \n100.0% 27.8% 34.1% 4.3% 10.6% 23.3% \n100.0% 24.9% 20.7% 6.8% 17.6% 29.9% \n100.0% 56.2% 24.0% 4.7% 12.7% 2.4% \n100.0% 54.9% 23.7% 4.9% 14.4% 2.2% \nPercent of total 100.0% \n2.5% 16.2% 81.3% \n \n 2002 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2002 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 4,913,887,674 2,211,738,399 2,702,149,275 \nAmount ($) 2,211,738,399 \n490,724,623 432,938,524 \n57,786,099 \n476,320,914 370,416,303 105,904,611 \n412,530,286 65,528,626 98,250,567 73,900,030 \n166,982,084 7,868,980 \n139,464,848 \n256,363,170 109,266,049 \n86,889,892 60,207,229 \n436,334,557 166,704,908 269,629,649 \n2,702,149,275 922,200,744 662,577,007 308,959,316 581,728,904 142,498,203 84,185,101 \n \nPer capita amount ($) \n1,759.24 791.83 967.41 \nPer capita amount ($) \n791.83 175.69 155.00 \n20.69 \n170.53 132.61 \n37.92 \n147.69 23.46 35.18 26.46 59.78 2.82 \n49.93 \n91.78 39.12 31.11 21.56 \n156.21 59.68 96.53 \n967.41 330.16 237.21 110.61 208.27 \n51.02 30.14 \n \nPercent of total 100.0% 45.0% 55.0% \nPercent of total 45.0% 10.0% \n8.8% 1.2% \n9.7% 7.5% 2.2% \n8.4% 1.3% 2.0% 1.5% 3.4% 0.2% \n2.8% \n5.2% 2.2% 1.8% 1.2% \n8.9% 3.4% 5.5% \n55.0% 18.8% 13.5% \n6.3% 11.8% \n2.9% 1.7% \n \nC - 1 \n \n 2002 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2002 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs \n \nAmount ($) 5,124,063,241 2,235,305,057 2,601,299,557 \n287,458,626 \nAmount ($) \n2,235,305,057 349,751,457 47,501,971 806,111,567 88,566,642 19,142,220 140,855,911 93,282,240 206,756,195 27,909,578 152,920,109 302,507,167 \n2,601,299,557 1,075,363,681 \n584,120,448 283,901,342 327,536,104 156,964,520 173,413,462 \n287,458,626 \n \nPer capita amount ($) \n1,834.49 800.27 931.30 102.91 \nPer capita amount ($) \n800.27 125.22 \n17.01 288.60 \n31.71 6.85 \n50.43 33.40 74.02 \n9.99 54.75 108.30 \n931.30 385.00 209.12 101.64 117.26 \n56.20 62.08 \n102.91 \n \nPercent of total \n100.0% 43.6% 50.8% 5.6% \nPercent of total \n43.6% 6.8% 0.9% \n15.7% 1.7% 0.4% 2.7% 1.8% 4.0% 0.5% 3.0% 5.9% \n50.8% 21.0% 11.4% \n5.5% 6.4% 3.1% 3.4% \n5.6% \n \nC - 2 \n \n 2002 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2002 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 5,507,211,151 3,991,046,779 \n749,601,390 466,980,426 276,679,012 \n22,903,544 \n1,474,783,731 1,107,832,927 \n233,332,764 67,758,312 37,377,592 28,482,136 \n372,635,431 187,077,416 \n79,874,319 29,709,775 50,773,755 25,200,166 \n6,617,133,217 4,922,382,287 \n903,059,835 503,659,481 261,846,100 \n26,185,514 \n287,458,626 215,198,522 \n38,827,270 17,990,485 13,861,763 \n1,580,586 \nAmount ($) 4,013,667,904 \n246,454,227 1,168,831,033 2,598,382,644 \nC - 3 \n \nPer capita amount ($) 1,971.66 1,428.85 \n268.37 167.19 \n99.06 8.20 \n527.99 396.62 \n83.54 24.26 13.38 10.20 \n133.41 66.98 28.60 10.64 18.18 9.02 \n2,369.03 1,762.28 \n323.31 180.32 \n93.74 9.37 \n102.91 77.04 13.90 6.44 4.96 0.57 \nPer capita amount ($) 1,436.95 \n88.23 418.46 930.26 \n \nPercent of total 100.0% \n72.5% 13.6% \n8.5% 5.0% 0.4% \n100.0% 75.1% 15.8% 4.6% 2.5% 1.9% \n100.0% 50.2% 21.4% 8.0% 13.6% 6.8% \n100.0% 74.4% 13.6% 7.6% 4.0% 0.4% \n100.0% 74.9% 13.5% 6.3% 4.8% 0.5% \nPercent of total 100.0% \n6.1% 29.1% 64.7% \n \n 2002 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2002 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 624,620,730 500,324,465 124,296,265 \nAmount ($) 500,324,465 130,940,176 \n96,148,991 34,791,185 \n155,514,562 77,634,539 77,880,023 \n56,566,451 8,500,920 \n18,602,937 6,190,543 \n22,420,421 851,630 \n21,307,423 \n65,596,351 59,660,057 \n5,288,729 647,565 \n70,399,502 17,541,899 52,857,603 \n124,296,265 79,684,731 0 0 9,018,363 20,027,116 15,566,055 \n \nPer capita amount ($) \n1,280.82 1,025.95 \n254.88 \nPer capita amount ($) \n1,025.95 268.50 197.16 71.34 \n318.89 159.19 159.70 \n115.99 17.43 38.15 12.69 45.97 1.75 \n43.69 \n134.51 122.34 \n10.84 1.33 \n144.36 35.97 \n108.39 \n254.88 163.40 \n0.00 0.00 18.49 41.07 31.92 \n \nPercent of total 100.0% 80.1% 19.9% \nPercent of total 80.1% 21.0% 15.4% \n5.6% \n24.9% 12.4% 12.5% \n9.1% 1.4% 3.0% 1.0% 3.6% 0.1% \n3.4% \n10.5% 9.6% 0.8% 0.1% \n11.3% 2.8% 8.5% \n19.9% 12.8% \n0.0% 0.0% 1.4% 3.2% 2.5% \n \nD - 1 \n \n 2002 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2002 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs \n \nAmount ($) 619,081,254 458,318,382 140,910,904 \n19,851,968 \nAmount ($) \n458,318,382 57,956,816 23,038,493 \n152,749,851 18,046,234 42,792,203 26,552,157 1,166,287 25,657,358 0 13,720,710 96,638,273 \n140,910,904 90,223,036 0 0 10,050,640 17,140,173 23,497,055 \n19,851,968 \n \nPer capita amount ($) \n1,269.46 939.81 288.95 40.71 \nPer capita amount ($) \n939.81 118.84 \n47.24 313.22 \n37.00 87.75 54.45 \n2.39 52.61 \n0.00 28.14 198.16 \n288.95 185.01 \n0.00 0.00 20.61 35.15 48.18 \n40.71 \n \nPercent of total \n100.0% 74.0% 22.8% 3.2% \nPercent of total \n74.0% 9.4% 3.7% \n24.7% 2.9% 6.9% 4.3% 0.2% 4.1% 0.0% 2.2% \n15.6% \n22.8% 14.6% \n0.0% 0.0% 1.6% 2.8% 3.8% \n3.2% \n \nD - 2 \n \n 2002 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2002 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 376,052,372 269,568,713 \n55,325,000 34,292,135 16,866,524 \n0 \n29,211,207 16,890,000 \n0 0 12,321,207 0 \n51,409,561 25,794,209 20,265,000 \n1,998,440 3,351,912 \n0 \n353,854,018 260,664,504 \n35,060,000 32,293,695 25,835,819 \n0 \n19,851,968 14,739,023 \n2,265,671 1,896,157 \n951,117 0 \nAmount ($) 689,332,457 \n12,903,902 107,948,089 568,480,466 \nD - 3 \n \nPer capita amount ($) \n771.12 552.77 113.45 \n70.32 34.59 \n0.00 \n59.90 34.63 \n0.00 0.00 25.27 0.00 \n105.42 52.89 41.55 4.10 6.87 0.00 \n725.60 534.51 \n71.89 66.22 52.98 \n0.00 \n40.71 30.22 \n4.65 3.89 1.95 0.00 \nPer capita amount ($) 1,413.52 \n26.46 221.35 1,165.70 \n \nPercent of total 100.0% \n71.7% 14.7% \n9.1% 4.5% 0.0% \n100.0% 57.8% 0.0% 0.0% 42.2% 0.0% \n100.0% 50.2% 39.4% 3.9% 6.5% 0.0% \n100.0% 73.7% 9.9% 9.1% 7.3% 0.0% \n100.0% 74.2% 11.4% 9.6% 4.8% 0.0% \nPercent of total 100.0% \n1.9% 15.7% 82.5% \n \n 2002 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n \nResponded to survey \n \nCounties \n \n1 Appling \n \nYes \n \n2 Athens-Clarke \n \nYes \n \n3 Atkinson \n \nYes \n \n4 Augusta/Richmond \n \nYes \n \n5 Bacon \n \nYes \n \n6 Baker \n \nYes \n \n7 Baldwin \n \nYes \n \n8 Banks \n \nYes \n \n9 Barrow \n \nYes \n \n10 Bartow \n \nYes \n \n11 Ben Hill \n \nYes \n \n12 Berrien \n \nYes \n \n13 Bibb \n \nYes \n \n14 Bleckley \n \nYes \n \n15 Brantley \n \nYes \n \n16 Brooks \n \nYes \n \n17 Bryan \n \nYes \n \n18 Bulloch \n \nYes \n \n19 Burke \n \nYes \n \n20 Butts \n \nYes \n \n21 Calhoun \n \nYes \n \n22 Camden \n \nYes \n \n23 Candler \n \nYes \n \n24 Carroll \n \nYes \n \n25 Catoosa \n \nYes \n \n26 Charlton \n \nYes \n \n27 Chatham \n \nYes \n \n28 Chattahoochee \n \nYes \n \n29 Chattooga \n \nYes \n \n30 Cherokee \n \nYes \n \n31 Clay \n \nYes \n \n32 Clayton \n \nYes \n \n33 Clinch \n \nYes \n \n34 Cobb \n \nYes \n \n35 Coffee \n \nYes \n \n36 Colquitt \n \nYes \n \n37 Columbia \n \nYes \n \n38 Columbus/Muscogee \n \nYes \n \n39 Cook \n \nYes \n \nJurisdiction \n40 Coweta 41 Crawford 42 Crisp 43 Dade 44 Dawson 45 Decatur 46 DeKalb 47 Dodge 48 Dooly 49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n80 Jackson 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar 88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 97 Madison 98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman \n \nE- 1 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n 2002 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n120 Rabun 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \nMunicipalities 1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany \n10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade 23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No \n \nJurisdiction \n40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun \n \nE- 2 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n 2002 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey 97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton 103 Clermont 104 Cleveland 105 Climax 106 Cobbtown 107 Cochran 108 Cohutta 109 Colbert 110 Coleman 111 College Park 112 Collins 113 Colquitt 114 Comer 115 Commerce 116 Concord 117 Conyers 118 Coolidge 119 Cordele \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n120 Cornelia 121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cusseta 127 Cuthbert 128 Dacula 129 Dahlonega 130 Daisy 131 Dallas 132 Dalton 133 Damascus 134 Danielsville 135 Danville 136 Darien 137 Dasher 138 Davisboro 139 Dawson 140 Dawsonville 141 Dearing 142 Decatur 143 Deepstep 144 Demorest 145 Denton 146 DeSoto 147 Dexter 148 Dillard 149 Doerun 150 Donalsonville 151 Dooling 152 Doraville 153 Douglas 154 Douglasville 155 Dublin 156 Dudley 157 Duluth 158 DuPont 159 East Dublin \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n160 East Ellijay 161 East Point 162 Eastman 163 Eatonton 164 Edgehill 165 Edison 166 Elberton 167 Ellaville 168 Ellenton 169 Ellijay 170 Emerson 171 Enigma 172 Ephesus 173 Eton 174 Euharlee 175 Fairburn 176 Fairmount 177 Fargo 178 Fayetteville 179 Fitzgerald 180 Flemington 181 Flovilla 182 Flowery Branch 183 Folkston 184 Forest Park 185 Forsyth 186 Fort Gaines 187 Fort Oglethorpe 188 Fort Valley 189 Franklin 190 Franklin Springs 191 Funston 192 Gainesville 193 Garden City 194 Garfield 195 Gay 196 Geneva 197 Georgetown 198 Gibson 199 Gillsville \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nE- 3 \n \n 2002 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n200 Girard 201 Glennville 202 Glenwood 203 Good Hope 204 Gordon 205 Graham 206 Grantville 207 Gray 208 Grayson 209 Greensboro 210 Greenville 211 Griffin 212 Grovetown 213 Gum Branch 214 Guyton 215 Hagan 216 Hahira 217 Hamilton 218 Hampton 219 Hapeville 220 Haralson 221 Harlem 222 Harrison 223 Hartwell 224 Hawkinsville 225 Hazlehurst 226 Helen 227 Helena 228 Hephzibah 229 Hiawassee 230 Higgston 231 Hiltonia 232 Hinesville 233 Hiram 234 Hoboken 235 Hogansville 236 Holly Springs 237 Homeland 238 Homer 239 Homerville \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n240 Hoschton 241 Hull 242 Ideal 243 Ila 244 Iron City 245 Irwinton 246 Ivey 247 Jackson 248 Jacksonville 249 Jakin 250 Jasper 251 Jefferson 252 Jeffersonville 253 Jenkinsburg 254 Jersey 255 Jesup 256 Jonesboro 257 Junction City 258 Kennesaw 259 Keysville 260 Kingsland 261 Kingston 262 Kite 263 LaFayette 264 LaGrange 265 Lake City 266 Lake Park 267 Lakeland 268 Lavonia 269 Lawrenceville 270 Leary 271 Leesburg 272 Lenox 273 Leslie 274 Lexington 275 Lilburn 276 Lilly 277 Lincolnton 278 Lithonia 279 Locust Grove \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n280 Loganville 281 Lone Oak 282 Lookout Mountain 283 Louisville 284 Lovejoy 285 Ludowici 286 Lula 287 Lumber City 288 Lumpkin 289 Luthersville 290 Lyerly 291 Lyons 292 Macon 293 Madison 294 Manassas 295 Manchester 296 Mansfield 297 Marietta 298 Marshallville 299 Martin 300 Maxeys 301 Maysville 302 McCaysville 303 McDonough 304 McIntyre 305 McRae 306 Meansville 307 Meigs 308 Menlo 309 Metter 310 Midville 311 Midway 312 Milan 313 Milledgeville 314 Millen 315 Milner 316 Mitchell 317 Molena 318 Monroe 319 Montezuma \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nE- 4 \n \n 2002 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n320 Monticello 321 Montrose 322 Moreland 323 Morgan 324 Morganton 325 Morrow 326 Morven 327 Moultrie 328 Mount Airy 329 Mount Vernon 330 Mount Zion 331 Mountain City 332 Mountain Park 333 Nahunta 334 Nashville 335 Nelson 336 Newborn 337 Newington 338 Newnan 339 Newton 340 Nicholls 341 Nicholson 342 Norcross 343 Norman Park 344 North High Shoals 345 Norwood 346 Nunez 347 Oak Park 348 Oakwood 349 Ochlocknee 350 Ocilla 351 Oconee 352 Odum 353 Offerman 354 Oglethorpe 355 Oliver 356 Omega 357 Orchard Hill 358 Oxford 359 Palmetto \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n360 Parrott 361 Patterson 362 Pavo 363 Payne City 364 Peachtree City 365 Pearson 366 Pelham 367 Pembroke 368 Pendergrass 369 Perry 370 Pine Lake 371 Pine Mountain 372 Pinehurst 373 Pineview 374 Pitts 375 Plains 376 Plainville 377 Pooler 378 Port Wentworth 379 Portal 380 Porterdale 381 Poulan 382 Powder Springs 383 Preston 384 Pulaski 385 Quitman 386 Ranger 387 Ray City 388 Rayle 389 Rebecca 390 Register 391 Reidsville 392 Remerton 393 Rentz 394 Resaca 395 Reynolds 396 Rhine 397 Riceboro 398 Richland 399 Richmond Hill \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n400 Riddleville 401 Rincon 402 Ringgold 403 Riverdale 404 Riverside 405 Roberta 406 Rochelle 407 Rockmart 408 Rocky Ford 409 Rome 410 Roopville 411 Rossville 412 Roswell 413 Royston 414 Rutledge 415 Sale City 416 Sandersville 417 Santa Claus 418 Sardis 419 Sasser 420 Savannah 421 Scotland 422 Screven 423 Senoia 424 Shady Dale 425 Sharon 426 Sharpsburg 427 Shellman 428 Shiloh 429 Siloam 430 Sky Valley 431 Smithville 432 Smyrna 433 Snellville 434 Social Circle 435 Soperton 436 Sparks 437 Sparta 438 Springfield 439 St. Marys \n \nE- 5 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n 2002 Local Government Finance Highlights \nAppendix E: Index to Governments Included in the Report \n \nJurisdiction \n440 Stapleton 441 Statesboro 442 Statham 443 Stillmore 444 Stockbridge 445 Stone Mountain 446 Sugar Hill 447 Summertown 448 Summerville 449 Sumner 450 Sunny Side 451 Surrency 452 Suwanee 453 Swainsboro 454 Sycamore 455 Sylvania 456 Sylvester 457 Talbotton 458 Talking Rock 459 Tallapoosa 460 Tallulah Falls 461 Talmo 462 Tarrytown 463 Taylorsville 464 Temple 465 Tennille 466 Thomaston 467 Thomasville 468 Thomson 469 Thunderbolt 470 Tifton 471 Tiger 472 Tignall 473 Toccoa 474 Toomsboro 475 Trenton 476 Trion 477 Tunnell Hill 478 Turin 479 Twin City \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n480 Ty Ty 481 Tybee Island 482 Tyrone 483 Unadilla 484 Union City 485 Union Point 486 Uvalda 487 Valdosta 488 Varnell 489 Vernonburg 490 Vidalia 491 Vidette 492 Vienna 493 Villa Rica 494 Waco 495 Wadley 496 Waleska 497 Walnut Grove 498 Walthourville 499 Warm Springs 500 Warner Robins 501 Warrenton 502 Warwick 503 Washington 504 Watkinsville 505 Waverly Hall 506 Waycross 507 Waynesboro 508 West Point 509 Weston 510 Whigham 511 White 512 White Plains 513 Whitesburg 514 Willacoochee 515 Williamson 516 Winder 517 Winterville 518 Woodbine 519 Woodbury \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n520 Woodland 521 Woodstock 522 Woodville 523 Woolsey 524 Wrens 525 Wrightsville 526 Yatesville 527 Young Harris 528 Zebulon \n \nE- 6 \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes \n \n DCA \nGeorgia Department of Community Affairs \nOffice of Research Post Office Box 95068 Atlanta, Georgia 30347-0068 \n(404) 679-3145 \n \n "},{"id":"dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2001-belec-p-btext","title":"Georgia local government finance, 2001: highlights","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Community Affairs."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Community Affairs"],"dc_date":["2001"],"dcterms_description":["1991-","Highlights and updates two other publications: Georgia local government finances, fiscal planning guide. County version; and: Georgia local government finances, fiscal planning guide, Municipal version.","Latest issue consulted: Dec. 2004."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia Dept. of Community Affairs, 2002"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Local finance--Georgia--Statistics","Municipal finance--Georgia--Statistics"],"dcterms_title":["Georgia local government finance, 2001: highlights","Local government finance highlights"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2001-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2001-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"$ \nGEORGIA LOCAL GOVERNMENT FINANCE \n2001 HIGHLIGHTS \nGeorgia Department of Community Affairs October 2002 \n \n 2001 Local Government Finance Highlights \nTable of Contents \nExecutive Summary ................................................................................................................................ i County Government Finances: FY 2001 .............................................................................................. 1 Municipal Government Finances: FY 2001 ......................................................................................... 9 Consolidated Government Finances: FY 2001 ................................................................................. 16 Appendix A: Data Categories ........................................................................................................... A-1 Appendix B: County Government Finance Overview: FY 2001 ................................................... B-1 Appendix C: Municipal Government Finance Overview: FY 2001 ............................................... C-1 Appendix D: Consolidated Government Finance Overview: FY 2001 ......................................... D-1 Appendix E: Counties Included in the 2000 Local Government Finance Survey .......................... E-1 Appendix F: Municipalities Included in the 2000 Local Government Finance Survey ................. F-1 \n \n 2001 Local Government Finance Highlights \nExecutive Summary \n County government revenue totaled $5.7 billion in FY 2001. General revenue collections totaled $4.9 billion, while enterprise funds generated $843 million. \n Total county expenditures amounted to $5.7 billion in FY 2001. County general expenditures amounted to $4.5 billion while expenditures from enterprise funds totaled $973 million and debt service expenditures amounted to $196 million. \n Counties reported a total of $3.8 billion in outstanding debt at the end of the 2001 fiscal year. During the past year, counties issued a total of $768 million in new debt. During the year counties retired $460 million in old debt. Interest payments on debt amounted to a reported $196 million during the year. \n At the end of fiscal year 2001 counties held a total of $4.9 billion in cash and investment assets. \n During the 2001 fiscal year municipal governments reported total revenue collections of $4.5 billion. General revenue collections amounted to $2.1 billion, while cities received $2.4 billion from enterprise funds. \n Municipal total expenditures amounted to $4.7 billion in the 2001 fiscal year. General expenditures for municipalities were slightly less than $2.1 billion and enterprise fund expenditures totaled $2.4 billion. Debt service expenditures for municipalities amounted to $215 million. \n At the end of FY 2001, municipalities held outstanding debt totaling $5.5 billion. During the 2001 fiscal year, municipalities issued a total of $1.4 billion in new debt. The majority of this debt, $1.1 billion, was issued by the City of Atlanta in the form of revenue bonds for water and sewer system improvements. In addition, municipalities retired a total of $593 million during the year while interest payments made on debt equaled $215 million. \n Municipalities held a total of $4.0 billion in cash and investment assets at the end of the 2001 fiscal year. \n The three consolidated county and city governments in the 2001 fiscal year reported total revenues of $625 million. Consolidated governments reported a total of $487 million from general revenues and $137 million from enterprise fund revenues. \n Consolidated governments spent a total of $575 million in the fiscal year. General expenditures totaled $437 million; expenditures from enterprise funds amounted to $122 million and debt service costs for the consolidated governments equaled $15 million. \n At the end of FY 2001, consolidated governments held a total of $376 million in outstanding debt. During the fiscal year, the consolidated governments issued a total of $113 million in new debt of all types. Consolidated governments during the year retired a total of $29 million in old debt. Interest payments on debt amounted to $15 million in the 2001 fiscal year. \n At the end of the end of the 2001 fiscal year, the three consolidated governments reported cash and investment assets totaling $636 million. \n At the end of the 2001 fiscal year, Georgia's local governments reported holding a total of $9.6 \nbillion in all forms of cash and investment assets  an increase of over 70% in the amount held since the end of the 1997 fiscal year. \ni \n \n 2001 Local Government Finance Highlights \nCounty Government Finances: 2001 \nDuring the past fiscal year, county governments in Georgia generated total revenues amounting to almost $5.7 billion. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $4.9 billion while revenues from enterprise funds amounted to $843 million. \nCounties reported expenditures from all sources amounting to $5.7 billion during the 2001 fiscal year. General expenditures totaled $4.5 billion and expenditures for enterprise funds amounted to $970 million. Debt service costs during the year totaled an additional $196 million to county expenditures. \nCounties reported holding a total of $3.8 billion in outstanding debt of all types at the end of 2001. During the year counties issued $766 million in new debt and retired a total of $459 million in old debt of all types. Interest payments on debt during the year amounted to $196 million. \nAt the end of the fiscal year, counties reported holding a total of $4.9 billion in cash and investment assets. \n \nCounty General Revenues \nCounty governments reported a total of $4.9 billion in general revenues in FY 2001. General revenues compose the majority of the county revenue dollar, amounting to 85% of all revenues received by counties in the fiscal year. \nIn the years since the 1997 fiscal year, general revenues have increased from a level of $3.8 billion to the current level of $4.9 billion. \n \nCounty General Revenues: FY 1997 - FY 2001 \n$8 \n$6 \n$4 \n$2 \n$0 '97 '98 '99 '00 '01 \n \nBillions ($) Billions ($) \n \nCounty Property Tax Revenues: FY 1997 - FY 2001 \n$4 $3 $2 $1 $0 \n'97 '98 '99 '00 '01 \n \nGeneral revenues received from property taxes increased only slightly for counties from FY 2000, totaling $2 billion for fiscal year 2001. In 2001, property taxes accounted for 36% of all revenues received by counties. \n \n1 \n \n 2001 Local Government Finance Highlights \n \nGeneral revenues from sales taxes showed a decline from 2000 to the 2001 fiscal year, equaling $1.1 billion in the last year, down from $1.2 billion in the previous year. \n \nMillions ($) \n \nCounty Sales Tax Revenues: FY 1997 - FY 2001 \n$1,500 \n$1,000 \n$500 \n$0 '97 '98 '99 '00 '01 \n \nMillions ($) \n \nCounty Excise and Special Use Taxes: FY 1997 - FY 2001 \n$400 \n$300 \n$200 \n$100 \n$0 '97 '98 '99 '00 '01 \n \nGeneral revenues from excise and special use taxes increased to a level of $234 million in the 2001 fiscal year. Excise and special use taxes are composed of alcoholic beverage taxes, insurance premiums taxes, hotel/motel taxes, franchise payments taxes and other excise taxes. \n \nRevenues from the collection of licenses, permits and fees showed a decline from 2000 to the 2001 fiscal year, amounting to $144 million in the last year, down from $146 million in the previous year. \n \nMillions ($) \n \nCounty Revenues from Licenses, Permits and Fees: FY 1997 - FY 2001 \n$300 \n$200 \n$100 \n$0 '97 '98 '99 '00 '01 \n \n2 \n \n 2001 Local Government Finance Highlights \n \nMillions ($) \n \nCounty Intergovernmental Revenues: FY 1997 - FY 2001 \n \n$1,000 $800 $600 $400 $200 $0 \n \n'97 '98 '99 '00 '01 \n \nDuring the 2001 fiscal year, counties reported $537 million in intergovernmental revenues, accounting for 9% of total county revenue collections in the year. \n \nCounty governments received $411 million in funds from state government sources in the 2001 fiscal year or 7% of total county revenues. These state funds include federal pass-through funds, such as CDBG grants, received by county governments. Funds received directly from federal sources amounted to $89 million or less than 2% of all revenues. County intergovernmental revenues received from other local governments amounted to $37 million. \n \nCounty Intergovernmental Revenues, by Type: FY 1997  FY 2001 Millions ($) \n \nSource State Federal Other local \n \nFY 1997 $283 $49 $28 \n \nFY 1998 $310 $63 $28 \n \nFY 1999 $346 $86 $31 \n \nFY 2000 $368 $96 $40 \n \nFY 2001 $411 $89 $37 \n \nService charges and other revenues declined from 2000 to the 2001 fiscal year, amounting to $799 million in the last year, decreasing from $851 million in the previous year. \n \nMillions ($) \n \nCounty Service Charges and Other Revenues: FY 1997 - FY 2001 \n$1,200 \n$900 \n$600 \n$300 \n$0 '97 '98 '99 '00 '01 \n \n3 \n \n 2001 Local Government Finance Highlights \n \nCounty Expenditures \nCounties in Georgia reported expenditures amounting to $5.7 billion in FY 2001. Since the 1997 fiscal year county expenditures have increased from a level of $4.2 billion to the level of $5.7 billion. \n \nBillions ($) \n \nCounty Total Expenditures: FY 1997 - FY 2001 \n$10 $8 $6 $4 $2 $0 '97 '98 '99 '00 '01 \n \nCounty General Expenditures \n \nCounty general expenditures totaled $4.5 billion in the 2001 fiscal year. Since FY 1997, general expenditures have grown from a level of $3.4 billion to the present level. General expenditures account for 80% of total county spending. \n \nBillions ($) \n \nCounty General Expenditures: FY 1997 - FY 2001 \n$8 \n$6 \n$4 \n$2 \n$0 '97 '98 '99 '00 '01 \n \nSpending for public safety by counties amounted to $1.1 billion in FY 2001, or 20% of the total county spending dollar. Administration costs totaled $718 million, amounting to 13% of total expenditures. Health and human services expenditures totaled $568 million in the last fiscal year. Expenditures for courts amounted to $344 million or 6% of total spending while spending for highways, streets and drainage equaled $311 million. \n \n4 \n \n 2001 Local Government Finance Highlights \n \nCounty General Expenditures, by Category: FY 2001 \n \nCategory Public safety Capital expenditures Administration Health and human services Courts Highways, streets and drainage Leisure services Other expenditures Community development Public works Education (non-school board) \n \nAmount ($) $1.1 billion $858 million $718 million $568 million $344 million $311 million $208 million $200 million $133 million $68 million $4 million \n \n% of Total 20% 15% 13% 10% 6% 5% 4% 4% 2% 1% +0% \n \nMillions ($) Millions ($) \n \nCounty Capital Expenditures: FY 1997 - FY 2001 \n$1,500 \n$1,000 \n$500 \n$0 '97 '98 '99 '00 '01 \n \nCapital spending, costs associated with the purchase of equipment, land and structures, and construction, totaled $858 million or 15% of total spending in FY 2001. Capital spending declined from a level of $944 million in the 2000 fiscal year. \n \nCounty Debt Service \nDebt service expenditures in the 2001 fiscal year, equaled $196 million or 3% of the total amount spent by counties during the year, an increase over the amount of $163 million reported in the previous year. \n5 \n \n$300 \n \nCounty Debt Service: FY 1997 - FY 2001 \n \n$200 \n \n$100 \n \n$0 '97 '98 '99 '00 '01 \n \n 2001 Local Government Finance Highlights \nCounty Enterprise Revenues \nCounty enterprise fund revenues in the 2001 fiscal year amounted to $844 million, an increase over the $805 million reported in FY 2000. Revenues from enterprise funds accounted for 15% of total county revenues in the fiscal year. \n \nMillions ($) \n \nCounty Enterprise Fund Revenues: FY 1997 - FY 2001 \n$1,500 \n$1,000 \n$500 \n$0 '97 '98 '99 '00 '01 \n \nRevenues from county water and sewer systems, $690 million, accounted for 14% of total county revenues in FY 2001. Revenues from solid waste systems totaled $113 million, or 2% of the revenue dollar. Revenues from other enterprise funds accounted for $30 million while airport revenues amounted to $10 million. Revenues from gas supply systems amounted to less than $1 million. \n \nRevenues of County Enterprise Funds, by Type: FY 2001 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $690 million $113 million $30 million $10 million \n$738,000 \n \n% of total 12% 2% +0% +0% +0% \n \nMillions ($) \n \nCounty Enterprise Expenditures \nCounty Enterprise Fund Expenditures: FY 1997 - FY 2001 \n$1,500 \n$1,000 \n$500 \n$0 '97 '98 '99 '00 '01 \n \nEnterprise fund expenditures amounted to $973 million in FY 2001, a decrease from the $1.1 billion reported in FY 2000. Enterprise fund expenditures accounted for 17% of total county spending in the 2001 fiscal year. \n \n6 \n \n 2001 Local Government Finance Highlights \n \nSpending for county water and sewer systems totaled $782 million in the fiscal year, 14% of county spending. Expenditures for solid waste systems increased to $127 million while expenditures from other enterprise fund accounts totaled an additional $51 million, less than 1% of total county spending. Spending for county airports amounted to $12 million ($7 million for DeKalb County's Peachtree-DeKalb Airport) while the one county gas system reported expenditures of $746,000. \n \nExpenditures from County Enterprise Funds, by Type: FY 2001 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $782 million $127 million $51 million $12 million \n$746,000 \n \n% of total 14% 2% 1% +0% +0% \n \nCounty Debt Patterns \nDuring the 2001 fiscal year, counties issued a total of $768 million in new debt of all forms, a decrease from the $967 million reported in the previous fiscal year. Since the 1997 fiscal year, counties have issued a total of $4 billion in debt. \nAt the end of the last fiscal year, counties held $3.8 billion in all types of debt. The amount of debt outstanding at the end of each fiscal year has increased from a level of $2.3 billion in FY 1997 to a level of $3.8 billion. \n \nBillions ($) \n \nCounty Debt Issued and Amount Outstanding EOY: FY 1997 - FY 2001 \n \n$5 \n \n$4 \n \n$3 \n \n$2 \n \n$1 \n \n$0 \n \n'97 \n \n'98 \n \n'99 \n \n'00 \n \n'01 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nCounty Debt Issued by Type: FY 2001 \n \nOther long-term \n \n$36 \n \nLease purchase G.O. debt \n \n$93 $150 \n \nShort-term Revenue bond \n \n$213 $276 \n \n$0 \n \n$100 $200 $300 $400 \n \nMillions ($) \n \nIn the 2001 fiscal year counties issued a total of $276 million in revenue bond debt. Short-term borrowing totaled an additional $213 million. General obligation borrowing totaled $150 million while lease purchases accounted for $93 million. Other-long term borrowing equaled $36 million. \n \n7 \n \n 2001 Local Government Finance Highlights \n \nDuring FY 2001, borrowing in the form of revenue bonds for water and sewer systems amounted to $245 million or 32% of all county borrowing during the year. General obligation borrowing for multi-purposes accounted for an additional $68 million. General obligation borrowing for all other purposes amounted to $34 million while GO borrowing for jails equaled $30 million. Lease pool borrowing for all other purposes totaled $22 million or 3% of total county borrowing. \n \nAt the end of FY 2001, counties held a total of $2.2 billion in revenue bond debt, 60% of the total debt held by counties. General obligation debt amounted to $833 million or 22% of the debt held. Lease purchase debt equaled an additional $456 million of the debt held at the end of the year. \n \nCounty Debt Outstanding at End of Year by Type: FY 2001 \n \nShort-term $103 \n \nOther long-term $128 \n \nLease purchase \n \n$456 \n \nGeneral obligation \n \n$833 \n \nRevenue bond \n \n$2,244 \n \n$0 \n \n$1,000 \n \n$2,000 \n \n$3,000 \n \nMillions ($) \n \nAt the end of the 2001 fiscal year, counties held a total of $1.9 billion in revenue bond debt issued for water and sewer systems. This amount accounted for 50% of county debt outstanding at the end of the fiscal year. Debt in the form of revenue bonds for all other purposes accounted for 7% or $272 million of the debt outstanding at the end of the fiscal year while lease pool debt for all other purposes totaled $228 million or 6% of county debt outstanding. General obligation debt for jails totaled $202 million or 5% of outstanding county debt. \n \nCounty Cash and Investment Assets \nAt the end of the 2001 fiscal year, counties held a total of $4.9 billion in cash and investment assets, up from $4.7 billion at the end of the previous year. Since the end of the 1997 fiscal year, the amount of cash and investment assets held by counties has increased from a level of $3.1 billion to the present level. \n \nBillions ($) \n \nCounty Cash and Investment Assets Held at End of Year: FY 1997 - FY 2001 \n$8 $6 $4 $2 $0 \n'97 '98 '99 '00 '01 \n \n8 \n \n 2001 Local Government Finance Highlights \nMunicipal Government Finances: 2001 \nIn FY 2001, municipal revenues totaled $4.5 billion, up from the $4.3 billion reported in the 2000 fiscal year. General revenues showed little change at a reported $2.1 billion while revenues from enterprise funds increased slightly to $2.4 billion. \nMunicipal spending for all purposes during the year amounted to $4.7 billion, an increase over the $4.5 billion reported in the 2000 fiscal year. General expenditures amounted to $2.1 billion while expenditures from enterprise funds totaled $2.4 billion. Debt service costs increased to $215 million during the year, up from $202 million in the previous year. \nAt the end of the 2001 fiscal year, municipalities held a total of $5.5 billion in outstanding debt, an increase over the $5.2 billion held at the end of the previous year. During FY 2001 cities issued a total of $1.4 billion in new debt and retired a total of $593 million in old debt. Interest payments on debt during the fiscal year amounted to $215 million. \nAt the end of the 2001 fiscal year, municipalities reported holding $4 billion in cash and investment assets, an 18% increase from the amount of $3.4 billion held at the end the 2000 fiscal year. \n \nMunicipal General Revenues \nMunicipal general revenues have shown little change over the past three years, increasing from a total of $2.0 billion in FY 1999 to $2.1 billion in FY 2001. Since FY 1997, general revenues have risen from a level of $1.7 billion to the current amount. \n \nMunicipal General Revenues: FY 1997 - FY 2001 \n$3 \n$2 \n$1 \n$0 '97 '98 '99 '00 '01 \n \nBillions ($) Billions ($) \n \nMunicipal Property Tax Revenues: FY 1997 - FY 2001 \n$800 $600 $400 $200 \n$0 '97 '98 '99 '00 '01 \n \nProperty tax revenues, totaled $468 million for municipalities in FY 2001, decreasing from $476 million from the previous year. Property taxes accounted for 10% of total municipal revenues in the 2001 fiscal year. \n \n9 \n \n 2001 Local Government Finance Highlights \n \nRevenues from sales taxes totaled $458 million for cities in FY 2001, an increase from the $448 million reported at the end of the previous year. Sales tax revenues equaled 10% of total county revenues in the 2001 fiscal year. \n \nBillions ($) \n \nMunicipal Sales Tax Revenues: FY 1997 - FY 2001 \n$800 \n$600 $400 \n$200 $0 '97 '98 '99 '00 '01 \n \nBillions ($) \n \nMunicipal Excise \u0026 Special Use Tax Revenues: FY 1997 - FY 2001 \n \n$800 \n \n$600 $400 \n \n$200 $0 \n \n'97 '98 '99 '00 '01 \n \nRevenues from excise and special use taxes totaled just over $400 million for cities in the last fiscal year, accounting for 9% of total revenues. \n \nRevenues from licenses, permits and fees totaled $136 million in FY 2001, equaling only 3% of the total municipal dollar. \n \nMillions ($) \n \nMunicipal Revenues from Licenses, Permits \u0026 Fees: FY 1997 - FY 2001 $300 \n$200 \n$100 \n$0 '97 '98 '99 '00 '01 \n \n10 \n \n 2001 Local Government Finance Highlights \n \nMillions ($) \n \nMunicipal Intergovernmental Revenues: FY 1997 - FY 2001 \n$400 \n$300 \n$200 \n$100 \n$0 '97 '98 '99 '00 '01 \n \nMunicipalities received a total of $213 million from intergovernmental revenues in the 2001 fiscal year. Intergovernmental revenues amounted to 5% of total municipal revenues in FY 2001. \n \nFunds received from state government sources in FY 2001 amounted to $85 million for municipalities. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources totaled $86 million and funds received from other local governments equaled $42 million. \n \nMunicipal Intergovernmental Revenues, by Source: FY 1997  FY 2001 Millions ($) \n \nSource State Federal Other local \n \nFY 1997 $63 $59 $36 \n \nFY 1998 $64 $166 $39 \n \nFY 1999 $82 $70 $40 \n \nFY 2000 $84 $72 $40 \n \nFY 2001 $85 $86 $42 \n \nMillions ($) \n \nMunicipal Service Charges and Other Revenues: FY 1997 - FY 2001 \n$800 \n$600 \n$400 \n$200 \n$0 '97 '98 '99 '00 '01 \n \nRevenues from service charges and other revenues amounted to $463 million in FY 2001, equaling 10% of the municipal revenue dollar. \n \n11 \n \n 2001 Local Government Finance Highlights \nMunicipal Expenditures \nGeorgia's municipalities in the past year reported expenditures totaling $4.7 billion, an increase over the $4.5 billion reported in FY 2000. Spending by municipalities has increased from a level of $3.8 billion in FY 1997 to the current level of $4.7 billion. \n \nBillions ($) \n \nMunicipal Total Expenditures: FY 1997 - FY 2001 \n$8 \n$6 \n$4 \n$2 \n$0 '97 '98 '99 '00 '01 \n \nMunicipal General Expenditures \nMunicipal general expenditures amounted to $2.1 billion in FY 2001, a slight increase over the $2.0 billion reported in FY 2000. General expenditures for cities have increased from $1.7 billion in FY 1997 to the current level. \n \nBillions ($) \n \nMunicipal General Expenditures: FY 1997 - FY 2001 \n$3 \n$2 \n$1 \n$0 '97 '98 '99 '00 '01 \n \nMunicipal General Expenditures, by Category: FY 2001 \n \nCategory Public safety Administration Capital expenditures Highways, streets and drainage Other expenditures Leisure services Public works Community development Courts Education (non-school board) Health and human services \n \nAmount ($) $737 million $335 million $266 million $186 million $153 million $129 million $99 million $81 million $41 million $25 million $14 million \n \n% of Total 16% 7% 6% 4% 3% 3% 2% 2% 1% +0% +0% \n \n12 \n \n 2001 Local Government Finance Highlights \nSpending for public safety remained as the largest part of the municipal expenditure dollar in the past year, totaling $737 million or 16% of total municipal spending. Expenditures for administration totaled $335 million or 7% of total spending. Spending for highways, streets and drainage amounted to $186 million, 4% of the total spent by cities. The top four general spending categories accounted for 33% of total municipal spending. \n \nMunicipal Capital Expenditures: FY 1997 - FY 2001 \n$500 $400 $300 $200 $100 \n$0 '97 '98 '99 '00 '01 \n \nCapital expenditures, purchases made for equipment, land and structures, and construction, amounted to $266 million in the 2001 fiscal year, 6% of total municipal spending. \n \nMillions ($) Millions ($) \n \nMunicipal Debt Service \nExpenditures for debt service costs in the past fiscal year amounted to a total of $215 million, or 5% of the total municipal spending dollar. \n \nMunicipal Debt Service: FY 1997 - FY 2001 \n$400 $300 \n$200 $100 \n$0 '97 '98 '99 '00 '01 \n \n13 \n \n 2001 Local Government Finance Highlights \nFinances of Municipal Enterprise Funds \nMunicipalities generated revenues of $2.4 billion in FY 2001 from enterprise funds. Enterprise fund revenues account for 53% of total municipal revenues. \n \nBillions ($) \n \nMunicipal Enterprise Fund Revenues: FY 1997 - FY 2001 \n$4 $3 \n$2 $1 \n$0 '97 '98 '99 '00 '01 \n \nWater and sewer system revenues totaled $790 million while revenues from electric supply systems amounted to $625 million. Airport revenues, primarily Atlanta's Hartsfield International, amounted to $441 million. Gas supply system revenues amounted to $346 million, while solid waste system revenues equaled $124 million. Revenues from other enterprise funds generated $66 million for cities. \n \nRevenues of Municipal Enterprise Funds, by Type: FY 2001 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $790 million $625 million $441 million $346 million $124 million $66 million \n \n% of total 17% 14% 10% 8% 3% 1% \n \nExpenditures from enterprise funds amounted $2.4 billion in FY 2001, an increase over the $2.3 billion reported in the previous year. In the five-year period since FY 1997, spending from enterprise funds has risen from a level of $1.8 billion to the current $2.4 billion. \n \nBillions ($) \n \nMunicipal Enterprise Fund Expenditures: FY 1997 - FY 2001 \n$4 \n$3 \n$2 \n$1 \n$0 '97 '98 '99 '00 '01 \n \n14 \n \n 2001 Local Government Finance Highlights \nSpending for municipal water and sewer supply systems topped the $1 billion mark for the first time in the 2001 fiscal year, accounting for 22% of total municipal spending. Expenditures from electric supply systems decreased to $497 million while airport system expenditures increased to a level of $373 million. Spending for gas supply systems increased to $278 million from $211 million and solid waste system spending amounted to $138 million. Expenditures from other enterprise funds totaled an additional $116 million for cities. \n \nExpenditures of Municipal Enterprise Funds, by Type: FY 2001 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $1.0 billion $497 million $373 million $278 million $138 million $116 million \n \n% of total 22% 11% 8% 6% 3% 2% \n \nMunicipal Debt Patterns \n \nDuring the 2001 fiscal year, cities issued a total of $1.4 billion in new debt of all types, an increase from the $1.1 billion issued in FY 2000. The City of Atlanta alone issued just over $1 billion in debt during the fiscal year. In the years since FY 1997, municipalities in Georgia have issued a total of $4.4 billion in debt of all types. \n \nBillions ($) \n \nMunicipal Debt Issued and Amount Outstanding EOY: FY 1997 - FY 2001 \n$8 $6 $4 $2 \n \nAt the end of the last fiscal year, municipalities held a total of $5.5 billion in outstanding \n \n$0 \n \n'97 \n \n'98 \n \n'99 \n \n'00 \n \n'01 \n \ndebt. Since FY 1997, the amount of outstanding \n \nIssued ($) \n \nOutstanding EOY ($) \n \ndebt held by cities has increased from a level of \n \n$3.2 billion to the current level of $5.5 billion. Of this amount, $3 billion, or 55%, was held by \n \nthe City of Atlanta. \n \nMunicipal Debt Issued by Type: FY 2001 \n \nShort-term $35 G.O. bond $52 Lease purchase $58 Other long-term $101 Revenue bond \n \n$1,150 \n \n$0 \n \n$500 \n \n$1,000 \n \n$1,500 \n \nMillions ($) \n \nDuring FY 2001, 82% of the debt issued was issued in the form of revenue bond debt, totaling $1.2 billion. Other long-term borrowing amounted to $101 million and lease purchase borrowing totaled an additional $58 million. General obligation borrowing accounted for $52 million while borrowing in the form of short-term funds totaled $35 million. \n \n15 \n \n 2001 Local Government Finance Highlights \n \nBorrowing in the form of revenue bonds for airports accounted for $1.01 billion of the new debt issued in the past fiscal year, 72% of the total borrowing by municipalities in the year. Other long-term borrowing for water and sewer systems totaled $96 million and borrowing in the form of revenue bonds for water and sewer systems accounted for an additional $88 million. Short-term borrowing during the year totaled $35 million. Total borrowing by cities for water and sewer systems amounted to $186 million during the 2001 fiscal year. \n \nSeventy-two percent of the debt held at the end of FY 2001 by cities was held in the form of revenue bond debt, amounting to $3.9 billion. General obligation debt outstanding totaled $738 million while debt in the form of other long-term funds totaled $476 million. Outstanding lease purchase debt equaled an additional $274 million and outstanding short-term debt totaled just $22 million. \n \nMunicipal Debt Outstanding at EOY by Type: FY 2001 \n \nShort-term $22 \n \nLease purchase $274 \n \nOther long-term \n \n$476 \n \nG.O. bond \n \n$738 \n \nRevenue bond \n \n$3,945 \n \n$0 $1,000 $2,000 $3,000 $4,000 Millions ($) \n \nRevenue bonds for water and sewer systems accounted for $2.1 billion or one-third of the outstanding debt held by cities at the end of the fiscal year. Revenue bond borrowing for airports, totaling $1.5 billion, amounted to an additional 27% of the outstanding debt. Revenue bond borrowing for water and sewer systems and airports accounted for 65% of the outstanding debt held by cities at the end of the fiscal year. Borrowing of all types (revenue, GO, other longterm and lease purchase) for water and sewer systems amounted to almost $2.5 billion of the outstanding debt held by cities at the end of the past fiscal year. \nMunicipal Cash and Investment Assets \n \nMunicipal Cash and Investment Assets Held at End of Year: FY 1997 - FY 2001 \n$6 \n$4 \n$2 \n$0 '97 '98 '99 '00 '01 \n \nAt the end of the 2001 fiscal year, municipalities held a total of $4.0 billion in cash and investment assets, an increase over the amount of $3.4 billion held at the end of the previous year. \n \nBillions ($) \n \n16 \n \n 2001 Local Government Finance Highlights \nConsolidated Government Finances: 2001 \nGeorgia's three consolidated governments in FY 2001 reported total revenues amounting to $625 million, an increase of 9% over the amount reported at the end of the previous year. Consolidated government general revenues equaled $488 million in the 2001 fiscal year while revenues from enterprise funds equaled $137 million. \nThe three consolidated governments reported expenditures totaling $575 million in the 2001 fiscal year, an increase of almost 9% from the previous year. Consolidated government general expenditures amounted to $437 million, while expenditures from enterprise funds totaled $122 million. Debt service interest amounted to $15 million for consolidated governments, up from $13 million in the 2000 fiscal year. \nAt the end of the 2001 fiscal year, consolidated governments held a total of $376 million in outstanding debt. The three consolidated governments issued a total of $113 million in new debt during the fiscal year while a total of $29 million in old debt was retired. Interest payments on debt during the year amounted to a total of $15 million for consolidated governments. \nAt the end of the 2001 fiscal year, the three consolidated governments held a total of $636 million in cash and investment assets, an increase of almost 16% over the amount held at the end of FY 2000. \nConsolidated Government General Revenues \n \nConsolidated general revenues amounted to $488 million in FY 2001. General revenues have increased from $433 million in FY 1997 to the current level of $488 million. \n \nConsolidated General Revenues: FY 1997 - FY 2001 \n$800 \n$600 $400 \n$200 $0 '97 '98 '99 '00 '01 \n \nMillions ($) Millions ($) \n \nConsolidated Government Property Tax Revenues: FY 1997 - FY 2001 \n$200 \n$150 \n$100 \n$50 \n$0 '97 '98 '99 '00 '01 \n \nProperty tax revenues equaled $129 million for consolidated governments in the 2001 fiscal year. Property taxes amounted to 21% of total revenues. \n \n17 \n \n 2001 Local Government Finance Highlights \nThe three consolidated governments received a total of $154 million in the last fiscal year from the collection of sales taxes. This amount is almost evenly divided between local option sales taxes and special purpose sales taxes. \n \nMillions ($) \n \nConsolidated Government Sales Tax Revenues: FY 1997 - FY 2001 \n \n$250 $200 $150 $100 \n$50 $0 \n \n'97 '98 '99 '00 '01 \n \nMillions ($) \n \nConsolidated Government Excise \u0026 Special Use Tax Revenues: FY 1997 - FY 2001 \n$100 \n$75 \n$50 $25 \n$0 '97 '98 '99 '00 '01 \n \nExcise and special use tax revenues generated over $54 million for consolidated governments in the 2001 fiscal year, down slightly from the previous year, accounting for 9% of total revenues. \n \nConsolidated governments received a total of $21 million from licenses, permits and fees in the 2001 fiscal year. Revenues from these sources have showed modest gains since FY 1997. \n \nMillions ($) \n \nConsolidated Licenses, Permits \u0026 Fees Revenues: FY 1997 - FY 2001 \n$40 $30 \n$20 $10 \n$0 '97 '98 '99 '00 '01 \n \nMillions ($) \n \nConsolidated Government Intergovernmental Revenues: \nFY 1997 - FY 2001 $100 \n$75 \n$50 \n$25 \n$0 '97 '98 '99 '00 '01 \n \nIntergovernmental revenues received by consolidated governments totaled $59 million in the past year, accounting for 9% of total consolidated government revenues. \n \n18 \n \n 2001 Local Government Finance Highlights \nFunds received by the consolidated governments from state government sources totaled $47 million in FY 2001. These state funds include federal pass-through funds, such as CDBG grants, received by municipal governments. Funds received directly from federal sources equaled $12 million, a decrease from the $15 million reported in the previous year, and funds received from other local governments amounted to $455,000. \n \nConsolidated Intergovernmental Revenues, by Source: FY 1996  FY 2001 \n \nSource State Federal Other local \n \nFY 1997 $41 million $12 million $5 million \n \nFY 1998 $30 million $11 million $1 million \n \nFY 1999 $43 million $8 million $2 million \n \nFY 2000 $38 million $15 million $728,000 \n \nFY 2001 $47 million $12 million $455,000 \n \nConsolidated Government Expenditures \nThe three consolidated governments reported combined expenditures of $575 million in the 2001 fiscal year, a slight increase over the $570 million reported in the previous year. \n \nMillions ($) \n \nConsolidated Total Expenditures: FY 1997 - FY 2001 \n$900 \n$600 \n$300 \n$0 '97 '98 '99 '00 '01 \n \nConsolidated Government General Expenditures \n \nGeneral expenditures for the consolidated governments decreased slightly to a level of $437 million in FY 2001 from the $440 million in the previous year. General expenditures accounted for 76% of the consolidated spending dollar. \n \nMillions ($) \n \nConsolidated General Expenditures: FY 1997 - FY 2001 \n$800 \n$600 \n$400 \n$200 \n$0 '97 '98 '99 '00 '01 \n \n19 \n \n 2001 Local Government Finance Highlights \nSpending for public safety accounted for 24% of the consolidated government expenditures in 2001, amounting to $140 million. Capital expenditures totaled $84 million and spending for administration amounted to $63 million. Spending for health and human services equaled $42 million or 7% of consolidated government total expenditures. \n \nConsolidated Government General Expenditures, by Category: FY 2001 \n \nCategory Public safety Capital expenditures Administration Health and human services Leisure services Highways, streets \u0026 drainage Community development Courts Other expenditures Public works Education (non-school board) \n \nAmount ($) $140 million $84 million $63 million $42 million $24 million $23 million $21 million $20 million $15 million \n$6 million $0 \n \n% of Total 24% 15% 11% 7% 4% 4% 4% 3% 3% 1% 0% \n \nMillions ($) Millions ($) \n \nConsolidated Government Capital Spending: FY 1997 - FY 2001 \n$150 \n$100 \n$50 \n$0 '97 '98 '99 '00 '01 \n \nCapital spending by consolidated governments increased from $66 million in FY 1997 to $84 million in FY 2001. Included in capital expenditures are costs for the purchase of equipment, land and structures, and construction projects. In the 2001 fiscal year, capital spending accounted for 15% of total consolidated government expenditures. \n \nConsolidated Government Debt Service \nConsolidated governments reported debt service interest expenditures amounting to $15 million in FY 2001, up from $13 million in the previous year. Debt service interest amounted to 3% of total spending in the last fiscal year. \n \nConsolidated Debt Service Costs: FY 1997 - FY 2001 \n$25 $20 $15 $10 \n$5 $0 \n'97 '98 '99 '00 '01 \n \n20 \n \n 2001 Local Government Finance Highlights \n \nConsolidated Government Enterprise Revenues \n \nConsolidated governments reported $137 million in revenues from enterprise funds during the fiscal year, amounting to 22% of total revenues. The marked increase from FY 2000 to FY 2001 is due to increases reported by Athens/Clarke County and Columbus/Muscogee County in revenues from solid waste systems and a net increase of $30 million by Augusta/Richmond County in water and sewer system revenues. \n \nMillions ($) \n \nConsolidated Enterprise Fund Revenues: FY 1997 - FY 2001 \n$200 \n$150 \n$100 \n$50 \n$0 '97 '98 '99 '00 '01 \n \nConsolidated governments reported revenues of $94 million from water and sewer systems during the 2001 fiscal year, amounting to 15% of total revenues. Solid waste enterprise funds generated revenues of $20 million or 3% of total revenues. Revenues from airports amounted to $12 million while revenues from other enterprise funds amounted to $11 million. \n \nRevenues of Consolidated Enterprise Funds, by Type: FY 2001 \n \nCategory Water and sewer supply system Solid waste system Airport Other enterprise funds \n \nAmount ($) $94 million $20 million $12 million $11 million \n \n% of total 15% 3% 2% 2% \n \nConsolidated Government Enterprise Expenditures \n \nMillions ($) \n \nConsolidated Enterprise Fund Expenditures: FY 1997 - FY 2001 \n \n$200 $150 $100 \n$50 $0 \n \n'97 '98 '99 '00 '01 \n \nExpenditures from enterprise funds totaled $122 million in FY 2001, up slightly from the $117 million reported in the previous year. Enterprise fund accounted for 20% of total spending in FY 2001. \n \n21 \n \n 2001 Local Government Finance Highlights \nSpending for water and sewer systems from enterprise funds amounted to $75 million in the 2001 fiscal year, or 13% of total expenditures. Spending for solid waste systems from enterprise funds amounted to $18 million and expenditures for airports amounted to $11 million. Expenditures for other enterprise funds amounted to $19 million. \n \nExpenditures from Consolidated Government Enterprise Funds, by Type: FY 2001 \n \nCategory Water and sewer supply system Other enterprise funds Solid waste system Airport \n \nAmount ($) $75 million $19 million $18 million $11 million \n \n% of total 13% 3% 3% 2% \n \nConsolidated Government Debt Patterns \nDuring the 2001 fiscal year, consolidated governments issued a total of $113 million in new debt for all purposes. At the end of the fiscal year, the three consolidated governments reported a total of $376 million in outstanding debt of all types. \n \nMillions ($) \n \nConsolidated Debt Issued and Amount Outstanding EOY: FY 1997 - FY 2001 \n \n$500 $400 $300 $200 $100 \n$0 \n \n'97 '98 '99 '00 '01 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nSince the 1997 fiscal year, consolidated governments have issued a total of $356 million in new debt of all types. The amount of debt outstanding at the end of each year has increased from a level of $284 million to the present level of $376 million. \n \nConsolidated Debt Issued by Type: FY 2001 \n \nShort-term Other long-term \nG.O. Lease purchase $6 \nRevenue bond $0 \n \n$107 \n \n$50 \n \n$100 \n \nMillions ($) \n \n$150 \n \nDuring the 2001 fiscal year, consolidated governments issued a total of $107 million in revenue bond bond debt, accounting for alsmot 95% of the debt issued. Borrowing in the form of lease purchase debt amounted to $6 million. Consolidated governments issued no general obligation bonds, other long-term or short-term debt during the fiscal year. \n \n22 \n \n 2001 Local Government Finance Highlights \n \nBorrowing in the form of revenue bonds for water and sewer systems totaled $97 million or 86% of the total borrowing by consolidated governments in FY 2001. Borrowing for all other purposes in the form of revenues bonds totaled $10 million while borrowing in the form of lease purchase for all other purposes totaled an additional $6 million. \n \nDebt in the form of revenue bonds, amounting to $270 million, accounted for 72% of the outstanding debt held by consolidated governments at the end of the 2001 fiscal year. Outstanding general obligation debt amounted to $55 million or 15% of the outstanding debt. Other long-term debt equaled $34 million and outstanding lease purchase debt totaled $17 million. Consolidated government issued no short-term debt during the 2001 fiscal year. \n \nConsolidated Debt Outstanding at End of Year by Type: FY 2001 \n \nShort-term Lease purchase Other long-term General obligation \nRevenue bond \n \n$17 $34 $55 \n \n$0 \n \n$100 \n \n$200 \n \nMillions ($) \n \n$270 $300 \n \nWater and sewer debt in the form of revenue bonds, totaling $217 million, accounted for 58% of the outstanding debt held by consolidated governments at the end of the 2001 fiscal year. General obligation borrowing for multi-purpose uses accounted for an additional $52 million. Revenue bond debt for all other purposes amounted to $48 million or 13% of the outstanding debt. Other long-term borrowing for water and sewer systems totaled $20 million and other long-term borrowing for all other purposes amounted to an additional $14 million. \n \nConsolidated Government Cash and Investment Assets \n \nMillions ($) \n \nConsolidated Government Cash and Investment Assets Held at End of Year: \nFY 1997 - FY 2001 \n$1,000 \n$800 \n$600 \n$400 \n$200 \n$0 '97 '98 '99 '00 '01 \n \nAt the end of the 2001 fiscal year, consolidated governments held a total of $636 million in cash and investment assets. Since the end of the 1997 fiscal year, the amount of cash and investment assets held by consolidated governments more than doubled from a level of $302 million. \n \n23 \n \n 2001 Local Government Finance Highlights \nAppendix A: Data Categories \n \nGeneral Revenues \nProperty 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 \nSales Taxes Local option sales tax MARTA tax 1 Special purpose sales tax \nExcise and Special Use Tax Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes \nLicenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees \nIntergovernmental 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 Revenues of county boards of health Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer tax Other intergovernmental revenues \nIntergovernmental Revenues, by Source State Other local governments Federal DHR physical and mental health grants 2 \nService 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 \nOther Revenues Interest earnings on investments \n \nFines, forfeits and court fees Fee collections of county officers 2 Receipts from sales of materials and surplus \nequipment Receipts from sale of real property (land and buildings) Rents and royalties Cemetery fees All additional revenues \nEnterprise Fund Revenues \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Revenues Operating revenue Other revenue \nGeneral Expenditures \nAdministration Financial administration Tax commissioner 2 Tax assessor/appraiser 2 General administration General government buildings General insurance Legal fees \nCourts Superior court 2 State court 2 Juvenile and magistrate court 2 Probate court 2 Clerk of courts 2 Municipal court 3 \nPublic Safety and Corrections Sheriff's department 2 Police department Correctional institute 2 Jail Fire department \nCommunity Development Community development Building inspection and regulation \nHighways Highways, roads and bridges Drainage \nHealth and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare \nA - 1 \n \n 2001 Local Government Finance Highlights \nAppendix A: Data Categories \n \nAmbulance service DHR physical and mental health grants 2 \nLeisure Services Parks and recreation Libraries \nPublic Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill) \nEducation Expended by general government \nOther Expenditures \nEnterprise Fund Expenditures \nBy Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nBy Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense \nPersonnel Expenditures \nEmployee benefits Salaries and wages for current operations Salaries and wages for construction \nIntergovernmental Expenditures \nBy Purpose Parks and recreation Jails Fire protection Police protection Public health Hospitals Libraries \n \nPublic 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 \nDebt \nBond 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 and sewer system Other \nDebt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt \nCash and Investment Assets Held at End of Fiscal Year \nCash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities \nCash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds \n \n1  DeKalb and Fulton Counties only; 2  County and consolidated governments; 3  Consolidated and municipal governments \n \nA - 2 \n \n 2001 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2001 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 5,719,084,036 4,875,441,476 \n843,642,560 \nAmount ($) 4,875,441,476 2,044,462,014 1,592,446,018 \n452,015,996 \n1,116,611,526 537,648,142 578,963,384 \n233,727,422 39,266,858 141,668,849 34,743,351 14,882,269 \n3,166,094 \n143,955,287 \n537,374,418 411,340,880 88,957,224 37,076,314 \n799,310,809 188,442,135 610,868,674 \n843,642,560 689,820,899 \n0 738,108 10,496,211 112,727,572 29,859,770 \n \nPer capita amount ($) \n742.84 633.26 109.58 \nPer capita amount ($) \n633.26 265.55 206.84 \n58.71 \n145.04 69.83 75.20 \n30.36 5.10 18.40 4.51 1.93 0.41 \n18.70 \n69.80 53.43 11.55 4.82 \n103.82 24.48 79.34 \n109.58 89.60 0.00 0.10 1.36 14.64 3.88 \n \nPercent of total 100.0% 85.2% 14.8% \nPercent of total \n85.2% 35.7% 27.8% \n7.9% 19.5% \n9.4% 10.1% \n4.1% 0.7% 2.5% 0.6% 0.3% 0.1% \n2.5% \n9.4% 7.2% 1.6% 0.6% \n14.0% 3.3% \n10.7% \n14.8% 12.1% \n0.0% 0.0% 0.2% 2.0% 0.5% \n \nB - 1 \n \n 2001 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2001 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs \n \nAmount ($) 5,713,380,524 4,544,385,413 \n973,239,705 195,755,406 \nAmount ($) \n4,544,385,413 717,868,371 343,531,645 \n1,131,650,335 132,766,130 568,359,012 208,392,386 68,201,135 311,224,111 4,109,108 200,049,894 858,233,287 \n973,239,705 781,791,889 \n0 746,609 12,271,390 126,957,491 51,472,326 \n195,755,406 \n \nPer capita amount ($) \n742.10 590.26 126.41 \n25.43 \nPer capita amount ($) \n590.26 93.24 44.62 \n146.99 17.24 73.82 27.07 8.86 40.42 0.53 25.98 \n111.47 \n126.41 101.55 \n0.00 0.10 1.59 16.49 6.69 \n25.43 \n \nPercent of total \n100.0% 79.5% 18.9% \n3.4% \nPercent of total \n79.5% 12.6% \n6.0% 19.8% \n2.3% 9.9% 3.6% 1.2% 5.4% 0.1% 3.5% 15.0% \n17.0% 13.7% \n0.0% 0.0% 0.2% 2.2% 0.9% \n3.4% \n \nB - 2 \n \n 2001 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2001 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 3,470,102,332 2,045,875,860 \n770,194,407 112,859,670 450,558,556 90,613,839 \n767,675,638 276,096,461 150,353,115 36,062,282 92,592,535 212,571,245 \n459,692,556 77,747,721 87,491,254 14,976,603 79,515,536 199,961,442 \n3,765,073,258 2,244,224,682 \n833,285,436 128,313,861 456,088,139 103,161,140 \n195,755,406 115,302,800 42,701,954 \n5,586,278 25,973,322 \n6,191,052 \nAmount ($) 4,936,642,463 \n131,565,541 904,154,735 3,900,922,187 \nB - 3 \n \nPer capita amount ($) \n450.73 265.74 100.04 \n14.66 58.52 11.77 \n99.71 35.86 19.53 4.68 12.03 27.61 \n59.71 10.10 11.36 1.95 10.33 25.97 \n489.04 291.50 108.23 \n16.67 59.24 13.40 \n25.43 14.98 5.55 0.73 3.37 0.80 \nPer capita amount ($) \n641.21 17.09 \n117.44 506.69 \n \nPercent of total 100.0% \n59.0% 22.2% 3.3% 13.0% 2.6% \n100.0% 36.0% 19.6% 4.7% 12.1% 27.7% \n100.0% 16.9% 19.0% 3.3% 17.3% 43.5% \n100.0% 59.6% 22.1% 3.4% 12.1% 2.7% \n100.0% 58.9% 21.8% 2.9% 13.3% 3.2% \nPercent of total 100.0% \n2.7% 18.3% 79.0% \n \n 2001 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2001 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 4,531,488,336 2,139,242,076 2,392,246,260 \nAmount ($) 2,139,242,076 \n467,820,050 407,745,732 60,074,318 \n458,446,784 370,529,000 87,917,784 \n400,234,948 64,041,141 98,909,875 78,650,135 153,140,031 \n5,493,766 \n136,328,400 \n213,463,269 84,651,727 86,396,368 42,415,174 \n462,948,625 166,445,736 296,502,889 \n2,392,246,260 789,791,379 624,966,913 345,904,202 441,450,639 124,024,028 66,109,099 \n \nPer capita amount ($) \n1,697.37 801.30 896.07 \nPer capita amount ($) \n801.30 175.23 152.73 \n22.50 \n171.72 138.79 \n32.93 \n149.92 23.99 37.05 29.46 57.36 2.06 \n51.06 \n79.96 31.71 32.36 15.89 \n173.41 62.35 \n111.06 \n896.07 295.83 234.10 129.57 165.36 \n46.46 24.76 \n \nPercent of total 100.0% 47.2% 52.8% \nPercent of total \n47.2% 10.3% \n9.0% 1.3% 10.1% 8.2% 1.9% \n8.8% 1.4% 2.2% 1.7% 3.4% 0.1% \n3.0% \n4.7% 1.9% 1.9% 0.9% \n10.2% 3.7% 6.5% \n52.8% 17.4% 13.8% \n7.6% 9.7% 2.7% 1.5% \n \nC - 1 \n \n 2001 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2001 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs \n \nAmount ($) 4,700,485,415 2,066,991,082 2,418,465,480 \n215,028,853 \nAmount ($) \n2,066,991,082 335,349,822 40,970,689 736,540,066 80,978,060 14,033,894 129,187,044 99,418,024 186,269,392 25,366,414 152,532,774 266,344,903 \n2,418,465,480 1,016,550,038 \n496,545,724 278,866,552 372,892,744 138,030,387 115,580,035 \n215,028,853 \n \nPer capita amount ($) \n1,776.28 781.10 913.92 81.26 \nPer capita amount ($) \n781.10 126.73 \n15.48 278.33 \n30.60 5.30 48.82 37.57 70.39 9.59 57.64 100.65 \n913.92 384.15 187.64 105.38 140.91 \n52.16 43.68 \n81.26 \n \nPercent of total \n100.0% 44.0% 48.4% \n4.6% \nPercent of total \n44.0% 7.1% 0.9% \n15.7% 1.7% 0.3% 2.7% 2.1% 4.0% 0.5% 3.2% 5.7% \n51.5% 21.6% 10.6% \n5.9% 7.9% 2.9% 2.5% \n4.6% \n \nC - 2 \n \n 2001 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2001 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 4,652,137,544 3,243,173,732 \n726,881,231 405,748,610 261,115,386 15,218,585 \n1,397,292,172 1,150,420,302 \n52,379,011 100,824,620 58,311,881 35,356,358 \n592,934,827 445,741,771 41,629,655 31,308,535 45,714,018 28,540,848 \n5,454,193,571 3,944,782,610 \n737,629,279 475,585,629 274,299,644 21,896,409 \n215,028,853 145,834,387 37,085,389 16,978,847 13,960,920 \n1,169,310 \nAmount ($) 4,034,291,036 \n307,232,926 1,357,816,135 2,369,241,975 \nC - 3 \n \nPer capita amount ($) \n1,742.57 1,214.81 \n272.27 151.98 \n97.81 5.70 \n523.39 430.92 \n19.62 37.77 21.84 13.24 \n222.10 166.96 \n15.59 11.73 17.12 10.69 \n2,042.99 1,477.61 \n276.30 178.14 102.75 \n8.20 \n80.54 54.63 13.89 6.36 5.23 0.44 \nPer capita amount ($) \n1,511.14 115.08 508.60 887.45 \n \nPercent of total 100.0% \n69.7% 15.6% 8.7% 5.6% 0.3% \n100.0% 82.3% 3.7% 7.2% 4.2% 2.5% \n100.0% 75.2% 7.0% 5.3% 7.7% 4.8% \n100.0% 72.3% 13.5% 8.7% 5.0% 0.4% \n100.0% 67.8% 17.2% 7.9% 6.5% 0.5% \nPercent of total 100.0% \n7.6% 33.7% 58.7% \n \n 2001 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2001 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 625,185,240 487,851,886 137,333,354 \nAmount ($) 487,851,886 128,853,908 94,673,328 34,180,580 \n153,918,348 77,160,429 76,757,919 \n54,282,101 8,011,588 \n19,191,595 6,056,207 \n20,289,748 732,963 \n21,022,295 \n59,345,433 47,265,599 11,624,367 \n455,467 \n70,429,801 20,982,082 49,447,719 \n137,333,354 93,668,263 \n0 0 12,203,718 20,002,651 11,458,722 \n \nPer capita amount ($) \n1,282.29 1,000.61 \n281.68 \nPer capita amount ($) \n1,000.61 264.29 194.18 70.11 \n315.69 158.26 157.43 \n111.34 16.43 39.36 12.42 41.62 1.50 \n43.12 \n121.72 96.94 23.84 0.93 \n144.46 43.04 \n101.42 \n281.68 192.12 \n0.00 0.00 25.03 41.03 23.50 \n \nPercent of total 100.0% 78.0% 22.0% \nPercent of total \n78.0% 20.6% 15.1% \n5.5% 24.6% 12.3% 12.3% \n8.7% 1.3% 3.1% 1.0% 3.2% 0.1% \n3.4% \n9.5% 7.6% 1.9% 0.1% \n11.3% 3.4% 7.9% \n22.0% 15.0% \n0.0% 0.0% 2.0% 3.2% 1.8% \n \nD - 1 \n \n 2001 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2001 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Service Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt service costs \n \nAmount ($) 574,714,931 437,356,268 122,379,406 14,979,257 \nAmount ($) \n437,356,268 63,100,558 19,665,068 139,525,182 20,670,311 42,245,346 24,447,518 \n5,726,757 23,043,422 \n0 14,961,911 83,970,195 \n122,379,406 75,193,509 \n0 0 10,736,958 17,861,345 18,587,594 \n14,979,257 \n \nPer capita amount ($) \n1,178.77 897.04 251.01 30.72 \nPer capita amount ($) \n897.04 129.42 \n40.33 286.17 \n42.40 86.65 50.14 11.75 47.26 0.00 30.69 172.23 \n251.01 154.23 \n0.00 0.00 22.02 36.63 38.12 \n30.72 \n \nPercent of total \n100.0% 76.1% 20.3% \n2.6% \nPercent of total \n76.1% 11.0% \n3.4% 24.3% \n3.6% 7.4% 4.3% 1.0% 4.0% 0.0% 2.6% 14.6% \n21.3% 13.1% \n0.0% 0.0% 1.9% 3.1% 3.2% \n2.6% \n \nD - 2 \n \n 2001 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2001 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held in all other funds \n \nAmount ($) 292,084,919 171,030,930 69,585,000 36,922,319 14,546,670 0 \n113,360,467 107,275,000 \n0 0 6,085,467 0 \n29,393,014 8,737,217 \n14,260,000 2,630,184 3,765,613 0 \n376,052,372 269,568,713 55,325,000 34,292,135 16,866,524 \n0 \n14,979,257 9,168,412 2,604,369 1,936,974 1,269,502 0 \nAmount ($) 635,524,559 28,917,381 137,763,724 468,843,454 \nD - 3 \n \nPer capita amount ($) \n599.08 350.79 142.72 \n75.73 29.84 0.00 \n232.51 220.03 \n0.00 0.00 12.48 0.00 \n60.29 17.92 29.25 5.39 7.72 0.00 \n771.30 552.90 113.47 \n70.33 34.59 0.00 \n30.72 18.80 5.34 3.97 2.60 0.00 \nPer capita amount ($) \n1,303.49 59.31 \n282.56 961.62 \n \nPercent of total 100.0% \n58.6% 23.8% 12.6% 5.0% 0.0% \n100.0% 94.6% 0.0% 0.0% 5.4% 0.0% \n100.0% 29.7% 48.5% 8.9% 12.8% 0.0% \n100.0% 71.7% 14.7% 9.1% 4.5% 0.0% \n100.0% 61.2% 17.4% 12.9% 8.5% 0.0% \nPercent of total 100.0% \n4.6% 21.7% 73.8% \n \n 2001 Local Government Finance Highlights \nAppendix E. County and Consolidated Governments Included in the 2001 Local Government Finance Highlights \n \nCounty \n \nResponded to survey \n \nAppling \n \nYes \n \nAthens-Clarke * \n \nYes \n \nAtkinson \n \nYes \n \nAugusta/Richmond * Yes \n \nBacon \n \nYes \n \nBaker \n \nYes \n \nBaldwin \n \nYes \n \nBanks \n \nYes \n \nBarrow \n \nYes \n \nBartow \n \nYes \n \nBen Hill \n \nYes \n \nBerrien \n \nYes \n \nBibb \n \nYes \n \nBleckley \n \nYes \n \nBrantley \n \nYes \n \nBrooks \n \nYes \n \nBryan \n \nYes \n \nBulloch \n \nYes \n \nBurke \n \nYes \n \nButts \n \nYes \n \nCalhoun \n \nYes \n \nCamden \n \nYes \n \nCandler \n \nYes \n \nCarroll \n \nYes \n \nCatoosa \n \nYes \n \nCharlton \n \nYes \n \nChatham \n \nYes \n \nChattahoochee \n \nYes \n \nChattooga \n \nYes \n \nCherokee \n \nYes \n \nClay \n \nYes \n \nClayton \n \nYes \n \nClinch \n \nYes \n \nCobb \n \nYes \n \nCoffee \n \nYes \n \nColquitt \n \nYes \n \nColumbia \n \nYes \n \nColumbus/Muscogee * Yes \n \nCook \n \nYes \n \nCoweta \n \nYes \n \nCrawford \n \nYes \n \nCrisp \n \nYes \n \nDade \n \nYes \n \nDawson \n \nYes \n \nDecatur \n \nYes \n \nDeKalb \n \nYes \n \nDodge \n \nYes \n \nDooly \n \nYes \n \nDougherty \n \nYes \n \nDouglas \n \nYes \n \nEarly \n \nYes \n \nEchols \n \nYes \n \nEffingham \n \nYes \n \nCounty \nElbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan \n \nResponded to to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nCounty \nMurray Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n* - Consolidated county/city government \n \nE - 1 \n \n 2001 Local Government Finance Highlights \nAppendix F. Municipal Governments Included in the 2001 Local Government Finance Highlights \n \nMunicipality \nAbbeville Acworth Adairsville Adel Adrian Ailey Alamo Alapaha Albany Aldora Allenhurst Allentown Alma Alpharetta Alston Alto Ambrose Americus Andersonville Arabi Aragon Arcade Argyle Arlington Arnoldsville Ashburn Atlanta Attapulgus Auburn Austell Avalon Avera Avondale Estates Baconton Bainbridge Baldwin Ball Ground Barnesville Bartow Barwick Baxley Bellville Berkeley Lake Berlin Bethlehem Between Bishop Blackshear Blairsville Blakely Bloomingdale Blue Ridge Bluffton Blythe Bogart Boston Bostwick Bowdon Bowersville Bowman Braselton Braswell \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes \n \nMunicipality \nBremen Brinson Bronwood Brooklet Brooks Broxton Brunswick Buchanan Buckhead Buena Vista Buford Butler Byromvi lle Byron Cadwell Cairo Calhoun Camak Camilla Canon Canton Carl Carlton Carnesville Carrollton Cartersville Cave Spring Cecil Cedartown Centerville Centralhatchee Chamblee Chatsworth Chauncey Chester Chickamauga Clarkesville Clarkston Claxton Clayton Clermont Cleveland Climax Cobbtown Cochran Cohutta Colbert Coleman College Park Collins Colquitt Comer Commerce Concord Conyers Coolidge Cordele Cornelia Covington Crawford Crawfordville Culloden \n \nResponded to to survey \nYes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nMunicipality \nCumming Cusseta Cuthbert Dacula Dahlonega Daisy Dallas Dalton Damascus Danielsville Danville Darien Dasher Davisboro Dawson Dawsonville Dearing Decatur Deepstep Demorest Denton DeSoto Dexter Dillard Doerun Donalsonville Dooling Doraville Douglas Douglasville Dublin Dudley Duluth DuPont East Dublin East Ellijay East Point Eastman Eatonton Edgehill Edison Elberton Ellaville Ellenton Ellijay Emerson Enigma Ephesus Eton Euharlee Fairburn Fairmount Fargo Fayetteville Fitzgerald Flemington Flovilla Flowery Branch Folkston Forest Park Forsyth Fort Gaines \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nE - 1 \n \n 2001 Local Government Finance Highlights \nAppendix F. Municipal Governments Included in the 2001 Local Government Finance Highlights \n \nMunicipality \nFort Oglethorpe Fort Valley Franklin Springs Franklin Funston Gainesville Garden City Garfield Gay Geneva Georgetown Gibson Gillsville Girard Glennville Glenwood Good Hope Gordon Graham Grantville Gray Grayson Greensboro Greenville Griffin Grovetown Gum Branch Guyton Hagan Hahira Hamilton Hampton Hapeville Haralson Harlem Harrison Hartwell Hawkinsville Hazlehurst Helen Helena Hephzibah Hiawassee Higgston Hiltonia Hinesville Hiram Hoboken Hogansville Holly Springs Homeland Homer Homerville Hoschton Hull Ideal Ila Iron City Irwinton Ivey Jackson Jacksonville \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nMunicipality \n \nResponded to to survey \n \nJakin \n \nYes \n \nJasper \n \nYes \n \nJefferson \n \nYes \n \nJeffersonville \n \nYes \n \nJenkinsburg \n \nYes \n \nJersey \n \nNo \n \nJesup \n \nYes \n \nJonesboro \n \nYes \n \nJunction City \n \nYes \n \nKennesaw \n \nYes \n \nKeysville \n \nYes \n \nKingsland \n \nYes \n \nKingston \n \nYes \n \nKite \n \nYes \n \nLaFayette \n \nYes \n \nLaGrange \n \nYes \n \nLake City \n \nYes \n \nLake Park \n \nYes \n \nLakeland \n \nYes \n \nLavonia \n \nYes \n \nLawrenceville \n \nYes \n \nLeary \n \nYes \n \nLeesburg \n \nYes \n \nLenox \n \nYes \n \nLeslie \n \nYes \n \nLexington \n \nYes \n \nLilburn \n \nYes \n \nLilly \n \nYes \n \nLincolnton \n \nYes \n \nLithonia \n \nYes \n \nLocust Grove \n \nYes \n \nLoganville \n \nYes \n \nLone Oak \n \nYes \n \nLookout Mountain \n \nYes \n \nLouisville \n \nYes \n \nLovejoy \n \nNo \n \nLudowici \n \nYes \n \nLula \n \nYes \n \nLumber City \n \nYes \n \nLumpkin \n \nYes \n \nLuthersville \n \nYes \n \nLyerly \n \nYes \n \nLyons \n \nYes \n \nMacon \n \nYes \n \nMadison \n \nYes \n \nManassas \n \nYes \n \nManchester \n \nYes \n \nMansfield \n \nYes \n \nMarietta \n \nYes \n \nMarshallville \n \nYes \n \nMartin \n \nNo \n \nMaxeys \n \nYes \n \nMaysville \n \nYes \n \nMcCaysville \n \nYes \n \nMcDonough \n \nYes \n \nMcIntyre \n \nYes \n \nMcRae \n \nYes \n \nMeansville \n \nYes \n \nMeigs \n \nYes \n \nMenlo \n \nYes \n \nMetter \n \nYes \n \nMidville \n \nYes \n \nMunicipality \nMidway Milan Milledgeville Millen Milner Mitchell Molena Monroe Montezuma Monticello Montrose Moreland Morgan Morganton Morrow Morven Moultrie Mount Airy Mount Vernon Mount Zion Mountain City Mountain Park Nahunta Nashville Nelson Newborn Newington Newnan Newton Nicholls Nicholson Norcross Norman Park North High Shoals Norwood Nunez Oak Park Oakwo od Ochlocknee Ocilla Oconee Odum Offerman Oglethorpe Oliver Omega Orchard Hill Oxford Palmetto Parrott Patterson Pavo Payne City Peachtree City Pearson Pelham Pembroke Pendergrass Perry Pine Lake Pine Mountain Pinehurst \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nE - 2 \n \n 2001 Local Government Finance Highlights \nAppendix F. Municipal Governments Included in the 2001 Local Government Finance Highlights \n \nMunicipality \nPineview Pitts Plains Plainville Pooler Port Wentworth Portal Porterdale Poulan Powder Springs Preston Pulaski Quitman Ranger Ray City Rayle Rebecca Register Reidsville Remerton Rentz Resaca Rest Haven Reynolds Rhine Riceboro Richland Richmond Hill Riddleville Rincon Ringgold Riverdale Riverside Roberta Rochelle Rockmart Rocky Ford Rome Roopville Rossville Roswell Royston Rutledge Sale City Sandersville Santa Claus Sardis Sasser Savannah Scotland Screven Senoia Shady Dale \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes No Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nMunicipality \nSharon Sharpsburg Shellman Shiloh Siloam Sky Valley Smithville Smyrna Snellville Social Circle Soperton Sparks Sparta Springfield St. Marys Stapleton Statesboro Statham Stillmore Stockbridge Stone Mountain Sugar Hill Summertown Summerville Sumner Sunny Side Surrency Suwanee Swainsboro Sycamore Sylvania Sylvester Talbotton Talking Rock Tallapoosa Tallulah Falls Talmo Tarrytown Taylorsville Temple Tennille Thomaston Thomasville Thomson Thunderbolt Tifton Tiger Tignall Toccoa Toomsboro Trenton Trion Tunnell Hill \n \nResponded to to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nMunicipality \nTurin Twin City Ty Ty Tybee Island Tyrone Unadilla Union City Union Point Uvalda Valdosta Varnell Vernonburg Vidalia Vidette Vienna Villa Rica Waco Wadley Waleska Walnut Grove Walthourville Warm Springs Warner Robins Warrenton Warwick Washington Watkinsville Waverly Hall Waycross Waynesboro West Point Weston Whigham White Plains White Whitesburg Willacoochee Williamson Winder Winterville Woodbine Woodbury Woodland Woodstock Woodville Woolsey Wrens Wrightsville Yatesville Young Harris Zebulon \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nE - 3 \n \n "},{"id":"dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2000-belec-p-btext","title":"Georgia local government finance, 2000: highlights","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Community Affairs."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Community Affairs"],"dc_date":["2000"],"dcterms_description":["1991-","Highlights and updates two other publications: Georgia local government finances, fiscal planning guide. County version; and: Georgia local government finances, fiscal planning guide, Municipal version.","Latest issue consulted: Dec. 2004."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia Dept. of Community Affairs, 2001"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Local finance--Georgia--Statistics","Municipal finance--Georgia--Statistics"],"dcterms_title":["Georgia local government finance, 2000: highlights","Local government finance highlights"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2000-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b2000-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"$ \nGEORGIA LOCAL GOVERNMENT FINANCE \n2000 HIGHLIGHTS \nGeorgia Department of Community Affairs October 2001 \n \n 2000 Local Government Finance Highlights \nTable of Contents \nExecutive Summary ................................................................................................................... i County Government Finances: FY 2000 .................................................................................... 1 Municipal Government Finances: FY 2000 ................................................................................ 8 Consolidated Government Finances: FY 2000 ......................................................................... 16 Appendix A: Data Categories ................................................................................................ A-1 Appendix B: County Government Finance Overview: FY 2000 ............................................. B-1 Appendix C: Municipal Government Finance Overview: FY 2000 ..........................................C-1 Appendix D: Consolidated Government Finance Overview: FY 2000 .................................... D-1 Appendix E: Counties Included in the 2000 Local Government Finance Survey .................... E-1 Appendix F: Municipalities Included in the 2000 Local Government Finance Survey ............ F-1 \n \n 2000 Local Government Finance Highlights \nExecutive Summary \n Revenues of county governments totaled $5.9 billion in FY 2000. General revenue collections totaled $5.1 billion, while enterprise funds generated $805 million. \n Municipal governments reported total revenue collections amounting to $4.3 billion in the 2000 fiscal year. Collections from general revenues amounted to $2.1 billion, while cities received $2.3 from the collection of enterprise funds. \n The three consolidated county and city governments realized total revenues of $568 million in the 2000 fiscal year. Consolidated governments reported a total of $477 million from general revenues and $92 million from enterprise fund revenues. \n Counties reported total expenditures exceeding $6 billion in FY 2000. County general expenditures amounted to $4.3 billion while expenditures from enterprise funds totaled $1.1 billion and debt service costs amounted to $646 million. \n Municipal total expenditures amounted to $4.7 billion in the fiscal year. General expenditures for cities were slightly less than $2 billion compared to $2.3 billion for enterprise funds. Debt service costs for municipalities amounted to $475 million. \n Consolidated governments spent a total of $622 million in the last fiscal year, a significant increase from the $527 million reported in FY 1999. General expenditures totaled $440 million; expenditures from enterprise funds amounted to $117 million and debt service costs for the consolidated governments equaled $65 million. \n Counties held a total of $3.6 billion in outstanding debt at the end of the 2000 fiscal year, an increase over the $3.1 billion reported at the end of the previous year. During the year counties issued a total of $966 million in new debt. Counties retired $483 million in old debt during FY 2000. Interest payments on debt amounted to a reported $163 million during the fiscal year. \n At the end of the fiscal year, municipalities held outstanding debt totaling $5.2 billion. During the year municipalities issued a total of $1.6 billion in new debt. The majority of this debt, $1.1 billion, was issued by the City of Atlanta in the form of revenue bonds for water and sewer system improvements. In addition, municipalities retired a total of $274 million during the year while interest payments made on debt equaled $201 million. \n Consolidated governments reported a total of $289 million in outstanding debt at the end of FY 2000. During the year, the three consolidated governments issued a total of $43 million in new debt of all types. During FY 2000, consolidated governments retired a total of $52 million in old debt. Interest payments on debt amounted to a reported $13 million in 2000. \n At the end of the fiscal year counties held a total of $4.7 billion in cash and investment assets. \n Municipalities held a total of $3.4 billion in cash and investment assets at the end of the fiscal year. \n The three consolidated governments reported cash and investment assets amounting to $549 million at the end of the fiscal year. \n At the end of the 2000 fiscal year, Georgia's local governments held a total of $8.7 billion in all forms of cash and investment assets. \ni \n \n 2000 Local Government Finance Highlights \nCounty Government Finances: 2000 \nDuring the 2000 fiscal year, Georgia's county government generated total revenues amounting to almost $5.9 billion, an increase over the $5.5 billion reported in the 1999 fiscal year. General revenues, which includes all funds except those received from the activities of enterprise funds, totaled $5.1 billion while revenues from enterprise funds totaled $800 million. \nExpenditures from all sources topped $6 billion during the last fiscal year. General expenditures totaled $4.3 billion while expenditures for enterprise fund activities amounted to $1.1 billion. Debt service costs added an additional $646 million to county expenditures. \nAt the end of the 2000 fiscal year, counties held a total of $3.6 billion in outstanding debt of all types. During the year counties issued just under $1 billion in new debt and retired a total of $483 million in old debt. Interest payments on debt during the year amounted to $163 million. \nIn addition, at the end of the fiscal year, counties held a total of $4.7 billion in cash and investment assets. \n \nCounty General Revenues \nCounties governments received a total of $5.1 billion in general revenues in FY 2000. General revenues make up the largest part of the county revenue dollar, claiming over 86% of all revenues received by counties in the last fiscal year. \nSince FY 1996, general revenues have increase by over 25% from a level of $4 billion to the current level of $5.1 billion. \n \nCounty General Revenues: FY 1996 - FY 2000 \n$8 \n$6 \n$4 \n$2 \n$0 '96 '97 '98 '99 '00 \n \nBillions ($) Billions ($) \n \nCounty Local Tax Revenues:: FY 1996 - FY 2000 \n$6 \n$4 \n$2 \n$0 '96 '97 '98 '99 '00 \n \nRevenues received from local tax sources, such as property taxes, sales taxes and excise and special use taxes, totaled $3.6 billion during the past fiscal year, accounting for over 60% of all revenues received by counties. Since FY 1996, local tax revenues have remained fairly stable as a source of revenues for counties. \n \n1 \n \n 2000 Local Government Finance Highlights \nReceipts from local non-tax revenues amounted to $849 million in the past fiscal year, totaling 14% of the total county revenue dollar. Local non-tax revenue sources include service charges, licenses, permits and fees, and funds derived from the use of money and property \n. \n \nCounty Local Non-tax Revenues: FY 1996 - FY 2000 \n$1,500 \n$1,000 \n$500 \n$0 '96 '97 '98 '99 '00 \n \nMillions ($) Millions ($) \n \nCounty Intergovernmental Revenues: FY 1995 - FY 1999 \n$800 $600 $400 $200 \n$0 '96 '97 '98 '99 '00 \n \nDuring the last fiscal year, counties reported receiving $500 million in intergovernmental revenues  amounting to 8% of total county revenue collections in FY 2000. \n \nCounties received $364 million in funds from state government sources in FY 2000 or just over 6% of total revenues. Federal funds totaled $96 million or less than 2% of all county revenues. Revenues received from other local governments amounted to less than 1% of all revenues or just $40 million. \n \nCounty Intergovernmental Revenues, by Type: FY 1996  FY 2000 (Millions of Dollars) \n \nSource State Federal Other local \n \nFY 1996 $281 $66 $30 \n \nFY 1997 $282 $49 $28 \n \nFY 1998 $310 $63 $28 \n \nFY 1999 $345 $86 $31 \n \nFY 2000 $364 $96 $40 \n \n2 \n \n 2000 Local Government Finance Highlights Revenues from property taxes \namounted to just under $2 billion or 35% of total county revenues in FY 2000. Revenues from sales taxes amounted to $1.4 billion or 25% of total revenues. Revenues from property taxes and sales taxes accounted for over 60% of the county revenue dollar in the past fiscal year. Revenues from other sources totaled $677 million and intergovernmental revenues accounted for $499 million. \n \nCounty General Revenues: FY 2000 (Millions $) \n \nLicenses, permits Service charges \nExcise, special use Intergovt. \nOther revenues Sales taxes \nProperty taxes \n \n$146 $172 $224 \n$500 $677 \n \n$1,380 $1,978 \n \n$0 \n \n$1,000 \n \n$2,000 \n \nCounty Expenditures \nGeorgia's counties reported expenditures amounting to $6 billion in FY 2000. Since FY 1996 county expenditures have risen from a level of $4.7 billion to the current amount. \n \nBillions ($) \n \nCounty Total Expenditures: FY 1996 - FY 2000 \n$10 $8 $6 $4 $2 $0 '96 '97 '98 '99 '00 \n \nCounty General Expenditures \nGeneral expenditures for counties amounted to $4.3 billion in the last fiscal year. In the years since FY 1996, general expenditures have grown from a level of $3.3 billion to the current level. General expenditures account for almost threequarters of total county spending. \n \nBillions ($) \n \nCounty General Expenditures: FY 1996 - FY 2000 \n$6 \n$4 \n$2 \n$0 '96 '97 '98 '99 '00 \n \n3 \n \n 2000 Local Government Finance Highlights \n \nCounty General Expenditures, by Category: FY 2000 \n \nCategory Public safety Administration Health and human services Courts Highways, streets and drainage Leisure services Other expenditures Community development Public works Education (non-school board) \n \nAmount ($) $1.03 billion $675 million $538 million $316 million $299 million $190 million $170 million $92 million $68 million \n$1 million \n \n% of Total 17% 11% 9% 5% 5% 3% 3% 2% 1% +0% \n \nSpending for public safety by counties topped $1 billion for the first time, amounting to 17% of total spending. Administration costs totaled $675 million, amounting to 11% of total expenditures. Health and human services expenditures totaled $538 million in the fiscal year. Expenditures for courts amounted to $316 million or just 5% of total spending while spending for highways, streets and drainage amounted to $299 million. \n \nCounty Capital Expenditures: FY 1996 - FY 2000 \n$1,500 \n$1,000 \n$500 \n$0 '96 '97 '98 '99 '00 \n \nCapital expenditures, spending for the purchase of equipment, land and structures, and construction, totaled $942 million in the past fiscal year. Capital spending accounted for 16% of total spending in FY 2000. \n \nMillions ($) Millions ($) \n \nCounty Debt Service Costs \nDebt services costs in the last fiscal year, FY 2000, amounted to $646 million or 11% of the total amount spent by counties during the year. \nIn the fiscal year, debt retirement accounted for $483 million in spending while interest costs on debt claimed $163 million of the total debt service costs. \n4 \n \nCounty Debt Service Costs: FY 1996 - FY 2000 \n$1,500 \n$1,000 \n$500 \n$0 '96 '97 '98 '99 '00 \n \n 2000 Local Government Finance Highlights \nFinances of County Enterprise Funds \nCounty enterprise fund revenues in FY 2000 totaled $805 million, an increase over the $739 million reported in the previous year. Revenues from enterprise funds accounted for 14% of total county revenues in the fiscal year. \n \nMillions ($) \n \nCounty Enterprise Fund Revenues: FY 1996 - FY 2000 \n$1,200 \n$800 \n$400 \n$0 '96 '97 '98 '99 '00 \n \nRevenues from county water and sewer systems, totaling $667 million, accounted for 12% of the total county revenue dollar. Revenues from solid waste systems amounted to $105 million, just 2% of the revenue dollar. Revenues from other enterprise funds accounted for an additional $26 while airport revenues totaled $6 million. Revenues from gas supply systems amounted to less than $500,000. \n \nRevenues of County Enterprise Funds, by Type: FY 2000 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $667 million $105 million $27 million \n$6 million $500,000 \n \n% of total 12% 2% +0% +0% +0% \n \nMillions ($) \n \nCounty Enterprise Fund Expenditures: FY 1996 - FY 2000 \n$1,500 \n$1,000 \n$500 \n$0 '96 '97 '98 '99 '00 \n \nExpenditures from enterprise funds totaled $1.1 billion in FY 2000, an increase over the $840 million reported in the previous year. Overall, enterprise fund expenditures accounted for just 18% of total county spending in the past fiscal year. \n \n5 \n \n 2000 Local Government Finance Highlights \n \nExpenditures from County Enterprise Funds, by Type: FY 2000 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $906 million $106 million $52 million $13 million \n$940,000 \n \n% of total 15% 2% 1% +0% +0% \n \nSpending for county water and sewer systems totaled $906 million in the fiscal year, or 15% of the county spending dollar. Spending for solid waste systems totaled $106 million while expenditures from other enterprise fund accounts totaled an additional $52 million, less than 1% of total county spending. Spending for the one county gas system equaled less than slightly less than $1 million. \n \nCounty Debt Patterns \nDuring FY 2000, counties reported issuing a total of $967 million in new debt of all forms, a decrease over the $1 billion reported in the previous fiscal year. Since FY 1996, counties have issued $3.8 billion in debt. \nAt the end of the fiscal year, counties held a total of $3.6 billion in all forms of debt. The amount of debt outstanding at the end of the fiscal year has actually slightly decreased from a level of $3.7 billion in FY 1996 to the current level. \n \nBillions ($) \n \nCounty Debt Issued and Amount Outstanding EOY: FY 1996 - FY 2000 \n \n$4 $3 \n \n$2 \n \n$1 \n \n$0 \n \n'96 \n \n'97 \n \n'98 \n \n'99 \n \n'00 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nCounty Debt Issued by Type: FY 2000 \n \nOther long-term G.O. debt Short-term \nLease purchase Revenue bond \n \n$36 $69 \n \n$245 $260 $357 \n \n$0 \n \n$250 \n \n$500 \n \nMillions ($) \n \nIn FY 2000 counties issued a total of $357 million in new revenue bond debt. Lease purchase borrowing amounted to an additional $260 million. These two forms of borrowing accounted for almost two-thirds of the debt issued by counties in FY 2000. Short-term borrowing totaled $245 million while general obligation borrowing accounted for $69 million. Other-long term borrowing accounted for $36 million. \n \n6 \n \n 2000 Local Government Finance Highlights \n \nDuring the 2000 fiscal year, short-term borrowing for all purposes amounted to $245 million or 25% of all county borrowing. Borrowing in the form of revenue bonds for water and sewer systems amounted to $245 million while lease pool borrowing for all other purposes accounted for an additional $174 million. Revenue bond borrowing for all other purposes amounted to $109 million. \n \nCounty Debt Issued by Purpose by Amount: FY 2000 \n \nCategory Short-term Water \u0026 sewer system All other All other Water \u0026 sewer system Public buildings \n \nType Short-term \nRevenue Lease pool Revenue \nG.O. Lease pool \n \nAmount ($) $245 million $245 million $174 million $109 million $57 million $42 million \n \n% of total 25% 25% 18% 11% 6% 4% \n \nCounties at the end of the fiscal year held a total of $2.1 billion in revenue bond debt, almost 60% of the debt held by counties. Outstanding general obligation borrowing amounted to $761 million or 22% of the debt held by counties. Lease purchase borrowing claimed an additional $439 million of the debt held at the end of the year. Revenue bond and G.O. debt together accounted for over 80% of the outstanding debt held by counties at the end of the fiscal year. \n \nCounty Debt Outstanding at End of Year by Type: FY 2000 \n \nShort-term $80 \n \nOther long-term $188 \n \nLease purchase \n \n$439 \n \nGeneral obligation \n \n$761 \n \nRevenue bond \n \n$2,117 \n \n$0 \n \n$1,000 \n \n$2,000 \n \n$3,000 \n \nMillions ($) \n \nCounty Debt Outstanding at End of Year by Amount: FY 2000 \n \nCategory Water and sewer All other All other Jails Public buildings Public buildings \n \nType Revenue Revenue Lease pool \nG.O. G.O. Lease pool \n \nAmount ($) $1.8 billion $244 million $225 million $187 million $158 million $109 million \n \n% of total 49% 7% 6% 5% 4% 3% \n \n7 \n \n 2000 Local Government Finance Highlights \n \nAt the end of the fiscal year, counties held a total of $1.8 billion in revenue bond debt for water and sewer systems. This amount accounted for almost half of the total debt outstanding at the end of the year. \n \nCounty Cash and Investment Assets \nAt the end of FY 2000, counties held a total of $4.7 billion in cash and investment assets. Since the end of FY 1996, the amount of cash and investment and investment assets held by counties has increased from a level of $3 billion to the current level. \n \nBillions ($) \n \nCounty Cash and Investment Assets Held at End of Year: FY 1996 - FY 2000 \n$8 $6 $4 $2 $0 \n'96 '97 '98 '99 '00 \n \nCounty Cash and Investment Assets Held at End of Year by Type: FY 2000 \nSinking funds $135 \n \nBond funds \n \n$754 \n \nAll other funds $0 \n \n$3,846 \n \n$1,500 \n \n$3,000 \n \nMillions ($) \n \n$4,500 \n \nOver 80% of the cash and investment assets held by counties were held in the form of all other funds, totaling $3.8 billion at the end of the year. Assets held in the form of bond funds amounted to $754 million (16%) and funds held in sinking funds equaled $135 million or only 3% of the total held at the end of the year. \n \nMunicipal Government Finances: 2000 \nIn FY 2000, municipal revenues totaled $4.3 billion, an increase over the $4 billion reported in the previous fiscal year. General revenues totaled $2.1 billion while revenues from enterprise funds totaled $2.3 billion. \nSpending by municipalities for all purposes during the year amounted to $4.7 billion, a slight increase over the $4.6 billion reported in the previous fiscal year. General expenditures amounted to just under $2 billion while expenditures from enterprise funds totaled $2.3 billion. Debt retirement and interest costs accounted for an additional $475 million in spending during the year. \n8 \n \n 2000 Local Government Finance Highlights \nAt the end of the past fiscal year, municipalities held a total of $5.2 billion in outstanding debt, a marked increase over the $3.7 billion held at the end of the previous year. During the year, cities issued a total of $1.7 billion in new debt of all types. Also, during the year, cities retired a total of $274 million in old debt. Interest payments on debt during FY 2000 amounted to $201 million. \nAt the end of the 2000 fiscal year, municipalities reported holding a total of $3.4 billion in cash and investment assets, a significant increase from the amount of $2.7 billion held at the end of the previous year. \n \nMunicipal General Revenues \nMunicipalities received a total of $2.1 billion in general revenues billion in FY 2000. General revenues have risen from a level of $1.6 billion in FY 1996 to the amount reported in the past year. \n \nMunicipal General Revenues: FY 1996 - FY 2000 \n$4 \n$2 \n \nBillions ($) \n \n$0 '96 '97 '98 '99 '00 \n \nBillions ($) \n \nMunicipal Local Tax Revenues: FY 1996 - FY 2000 \n$2 \n$1 \n$0 '96 '97 '98 '99 '00 \n \nLocal tax revenues, which would consist primarily of property taxes, sales taxes and excise and special use taxes, generated a total of $1.3 billion for municipalities in the 2000 fiscal year. Local tax revenues have remained fairly stable as a percentage of total revenues for municipalities since FY 1996, accounting for around 30% of total county revenues. \n \nLocal non-tax revenues, which are composed primarily of revenues from service charges, totaled $433 million in the past fiscal year, down from the level of $475 million in the previous year. Local non-tax revenues amounted to 10% of total revenues in the past year. \n9 \n \nMillions ($) \n \nMunicipal Local Non-tax Revenues: FY 1996 - FY 2000 \n$1,000 \n$750 \n$500 \n$250 \n$0 '96 '97 '98 '99 '00 \n \n 2000 Local Government Finance Highlights \n \nMillions ($) \n \nMunicipal Intergovernmental Revenues: FY 1996 - FY 2000 \n$400 \n$300 \n$200 \n$100 \n$0 '96 '97 '98 '99 '00 \n \nGeorgia's cities received a total of $194 million from intergovernmental revenues in the past fiscal year. Intergovernmental revenues equaled less than 5% of total municipal revenues in FY 2000. \nFunds received from the state government in the past year amounted to $82 million for cities. Federal funds received by cities totaled $72 million and funds received from other local \n \nMunicipal Intergovernmental Revenues, by Type: FY 1996  FY 2000 (Millions of Dollars) \n \nSource State Federal Other local \n \nFY 1996 $58 $55 $32 \n \nFY 1997 $63 $59 $36 \n \nFY 1998 $64 $166 $39 \n \nFY 1999 $82 $70 $40 \n \nFY 2000 $82 $72 $39 \n \ngovernments equaled $39 million. \n \nMunicipal Expenditures \nTotal expenditures for Georgia's municipalities in the past year totaled $4.7 billion, a slight increase over the $4.6 billion reported the previous year. Since FY 1996, total expenditures have increased from a level of $3.7 billion to the current level. \n \nBillions ($) \n \nMunicipal Total Expenditures: FY 1996 - FY 2000 \n$8 \n$6 \n$4 \n$2 \n$0 '96 '97 '98 '99 '00 \n \n10 \n \n 2000 Local Government Finance Highlights \n \nMunicipal General Expenditures \nGeneral expenditures for cities amounted to $2 billion in FY 2000, an increase over the $1.9 billion reported in the previous year. General expenditures have been very stable for cities over the past five years, growing from $1.6 billion to the current level. \n \nBillions ($) \n \nMunicipal General Expenditures: FY 1996 - FY 2000 \n$3 \n$2 \n$1 \n$0 '96 '97 '98 '99 '00 \n \nMunicipal General Expenditures, by Category: FY 2000 \n \nCategory Public safety Administration Highways, streets and drainage Other expenditures Leisure services Public works Community development Courts Education (non-school board) Health and human services \n \nAmount ($) $691 million $323 million $173 million $144 million $122 million $101 million $71 million $35 million $23 million $13 million \n \n% of Total 15% 7% 4% 3% 3% 2% 1% 1% +0% +0% \n \nExpenditures for public safety again claimed the largest share of the expenditure dollar for municipalities in the past year, amounting to $691 million or 15% of total municipal spending. Expenditures for administration totaled $323 million or 7% of total spending. Spending for highways, streets and drainage amounted to $173 million, 4% of the total spent by cities. The top three general spending categories accounted for over 25% of the total municipal spending. \n \nMillions ($) \n \nMunicipal Capital Expenditures: FY 1996 - FY 2000 \n$500 $400 $300 $200 $100 \n$0 '96 '97 '98 '99 '00 \n \nCapital spending, those expenditures for the purchase of equipment, land and structures, and construction, amounted to $294 million in the past fiscal year, 6% of total city spending. \n11 \n \n 2000 Local Government Finance Highlights \n \nMunicipal Debt Service Costs \nDebt services costs in the 2000 fiscal year amounted to a total of $475 million or 6% of the total amount spent by municipalities. Debt service spending by cities has shown great swings from one year to the next. \n \nMillions ($) \n \nMunicipal Debt Service Costs: FY 1996 - FY 2000 \n$1,000 \n$750 \n$500 $250 \n$0 '96 '97 '98 '99 '00 \n \nFinances of Municipal Enterprise Funds \nMunicipalities received a total of $2.3 billion in the past year from the revenues of enterprise funds. Enterprise fund revenues account for just over 52% of total municipal revenues. \n \nBillions ($) \n \nMunicipal Enterprise Fund Revenues: FY 1996 - FY 2000 \n$4 \n$3 \n$2 \n$1 \n$0 '96 '97 '98 '99 '00 \n \nRevenues of Municipal Enterprise Funds, by Type: FY 2000 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $775 million $641 million $423 million $238 million $113 million $82 million \n \n% of total 18% 15% 10% 5% 3% 2% \n \nRevenues from water and sewer systems totaled $775 million while electric supply system revenues amounted to $641 million. Revenues from airport systems, primarily Atlanta's \n12 \n \n 2000 Local Government Finance Highlights \n \nHartsfield International, equaled $423 million. Revenues from gas supply systems amounted to \n \n$238 million, while solid waste system revenues equaled $113 million and other enterprise funds \n \ngenerated $82 million in revenues for cities. \n \nExpenditures from enterprise fund accounts totaled $2.3 billion in the past year, an increase over the $2 billion reported in the previous year. In the five-year period since FY 1996, spending from \n \nMunicipal Enterprise Fund Expenditures: FY 1996 - FY 2000 \n$4 \n \nenterprise funds has risen slightly from a level of \n \n$3 \n \n$1.7 billion to the current $2.3 billion. \n$2 \n \nBillions ($) \n \n$1 \n \n$0 '96 '97 '98 '99 '00 \n \nExpenditures of Municipal Enterprise Funds, by Type: FY 2000 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $969 million $550 million $316 million $211 million $121 million $103 million \n \n% of total 21% 12% 7% 5% 3% 2% \n \nWater and sewer supply systems incurred $969 million in expenditures for cities in the fiscal year. Expenditures from electric supply systems totaled $550 million while airport system expenditures totaled $316 million. Spending for gas supply systems amounted to $211 million and solid waste system expenses amounted to $121 million. Expenditures from other enterprise funds totaled an additional $103 million for cities. \n \nMunicipal Debt Patterns \nGeorgia's cities in the 2000 fiscal year issued a total of $1.6 billion in new debt of all types, a marked increase from the $479 million issued in FY 1999. The City of Atlanta alone issued a total of $1.1 billion in revenue bond debt for its water and sewer system. Since FY 1996, municipalities have issued a total of $3.7 billion in debt of all types. \n \nBillions ($) \n \nMunicipal Debt Issued and Amount Outstanding EOY: FY 1996 - FY 2000 \n$6 \n \n$4 \n \n$2 \n \n$0 \n \n'96 \n \n'97 \n \n'98 \n \n'99 \n \n'00 \n \nIssued ($) \n \nOutstanding EOY ($) \n \n13 \n \n 2000 Local Government Finance Highlights \nAt the end of the 2000 fiscal year, cities held a total of $5.2 billion in outstanding debt. In FY 2000, the amount of debt outstanding at the end of the fiscal year increased by 38% over the amount held at the end of the previous year. \n \nMunicipal Debt Issued by Type: FY 2000 \n \nShort-term $20 G.O. bond $60 Lease purchase $76 Other long-term $80 Revenue bond \n \n$0 \n \n$500 \n \n$1,000 \n \nMillions ($) \n \n$1,400 $1,500 \n \nOver 86% of the debt issued by cities in the past fiscal year was issued in the form of revenue bond debt, totaling $1.4 billion. Other long-term borrowing amounted to $80 million and lease purchase borrowing totaled an additional $76 million. General obligation borrowing accounted for $60 million. \n \nAlmost 75% of the debt held by cities at the end of FY 2000 was held in the form of revenue bond debt  totaling $3.8 billion. General obligation debt outstanding totaled $719 million while other long-term borrowing totaled $410 million. Outstanding lease purchase debt equaled an additional $259 million and outstanding short-term debt totaled just $16 million. \n \nMunicipal Debt Outstanding at EOY by Type: FY 2000 \n \nShort-term $16 \n \nLease purchase $259 \n \nOther long-term \n \n$410 \n \nG.O. bond \n \n$719 \n \nRevenue bond \n \n$3,769 \n \n$0 $1,000 $2,000 $3,000 $4,000 Millions ($) \n \nBorrowing in the form of revenue bonds for water and sewer systems accounted for $1.3 billion of the new debt issued in the past fiscal year, over 80% of the total borrowing by cities in the year. Revenue bond borrowing for all other purposes totaled $76 million and other long-term borrowing for water and sewer systems accounted for $58 million. Borrowing in the form of \n \nMunicipal Debt Issued by Purpose by Amount: FY 2000 \n \nCategory Water \u0026 sewer system All other Water \u0026 sewer system Multi-purpose All other \n \nType Revenue Revenue Other long-term \nG.O. Lease pool \n \nAmount ($) $1.3 billion $76 million $58 million $42 million $35 million \n \n% of total 81% 5% 4% 3% 2% \n \n14 \n \n 2000 Local Government Finance Highlights \n \ngeneral obligation bonds for multi-purposes accounted for an additional $42 million. Total borrowing for water and sewer systems amounted to $1.4 billion in the fiscal year. \n \nDebt issued in the form of revenue bonds for water and sewer systems accounted for $2.6 billion or half of the debt outstanding at the end of the fiscal year. Revenue bond borrowing for airports, totaling $828 million, amounted to an additional 16% of the outstanding debt. Taken together, revenue bond borrowing for water and sewer systems and airports claimed over twothirds of the outstanding debt held by cities at the end of the fiscal year. Borrowing of all types for water and sewer systems amounted to almost $3 billion of the outstanding debt held by cities at the end of the past fiscal year. \n \nMunicipal Debt Outstanding at End of Year by Amount: FY 2000 \n \nCategory Water \u0026 sewer system Airport Multi-purpose Water \u0026 sewer system All other \n \nType Revenue Revenue \nG.O. Other long-term \nRevenue \n \nAmount ($) $2.6 billion $828 million $433 million $369 million $200 million \n \n% of total 50% 16% 8% 7% 4% \n \nMunicipal Cash and Investment Assets \nMunicipalities held a total of $3.4 billion in cash and investment assets at the end of FY 2000, a significant increase over the amount held at the end of the previous year. The increase can in large part be attributed to the increase in new debt issued during the fiscal year. \n \nBillions ($) \n \nMunicipal Cash and Investment Assets Held at End of Year: FY 1996 - FY 2000 \n$6 \n$4 \n$2 \n$0 '96 '97 '98 '99 '00 \n \n15 \n \n 2000 Local Government Finance Highlights \n \nMunicipal Cash and Investment Assets Held at End of Year by Type: FY 2000 \n \nSinking funds \n \n$276 \n \nBond funds \n \n$972 \n \nAll other funds $0 \n \n$2,119 \n \n$1,000 \n \n$2,000 \n \nMillions ($) \n \n$3,000 \n \nMunicipalities held the majority of their cash and investment assets in the form of all other funds, totaling $2.1 billion. Bond funds amounted to $972 million (29%) while funds held in sinking funds equaled $276 million or 8% of the total. \n \nConsolidated Government Finances: 2000 \nIn the 2000 fiscal year, consolidated governments reported total revenues amounting to $568 million. General revenues for consolidated governments equaled $477 million in the fiscal year while revenues from enterprise funds totaled $92 million. \nConsolidated governments reported expenditures totaling $622 million in FY 2000. General expenditures amounted to $440 million while expenditures from enterprise funds equaled a total of $117 million. Debt service costs amounted to a total of $65 million for consolidated governments. \nAt the end of FY 2000, consolidated governments held a total of $289 million in outstanding debt. During the year, the three consolidated governments issued a total of $43 million in new debt while a total of $52 million in old debt was retired. Interest payments on debt during the year amounted to a total of $13 million. \nAt the end of the 2000 fiscal year, the three consolidated governments held a total of $549 million in cash and investment assets. \n \nConsolidated General Revenues \nGeneral revenues for consolidated governments totaled $477 million in FY 2000. General revenues accounted for 83% of total consolidated revenues in the past year. The marked increase in general revenues for consolidated governments from 1996 to 1997 are due to the inclusion of Augusta/Richmond County as a consolidated government in FY 1997. This factor will occur in all sections of the report. \n \nMillions ($) \n \nConsolidated General Revenues: FY 1996 - FY 2000 \n$800 $600 \n$400 $200 \n$0 '96 '97 '98 '99 '00 \n \n16 \n \n 2000 Local Government Finance Highlights \n \nMillions ($) \n \nConsolidated Local Tax Revenues: FY 1996 - FY 2000 \n$400 \n$300 \n$200 \n$100 \n$0 '96 '97 '98 '99 '00 \n \nLocal tax revenues equaled $321 million for consolidated governments in FY 2000. Local tax revenues are composed of property taxes, sales taxes, excise and special use taxes and revenues from licenses, permits and fees. \n \nConsolidated governments reported a total of $82 million in the last fiscal year from the collection of local non-tax revenues. Over the past three fiscal years, non-tax revenues have shown only slight growth for consolidated governments. \n \nMillions ($) \n \nConsolidated Local Non-tax Revenues: FY 1996 - FY 2000 \n$120 \n$90 \n$60 \n$30 \n$0 '96 '97 '98 '99 '00 \n \nMillions ($) \n \nConsolidated Intergovernmental Revenues: FY 1996 - FY 2000 \n$100 \n$75 \n$50 \n$25 \n$0 '96 '97 '98 '99 '00 \n \nIntergovernmental revenues received by consolidated governments equaled $54 million in the past year, less than 10% of total revenues. \n \nState funds received by the consolidated governments totaled $38 million in FY 2000. Funds received from the federal government amounted to $15 million, up from $8 million in the previous year, and funds received from other local governments amount to less than $1 million. \n17 \n \n 2000 Local Government Finance Highlights \n \nConsolidated Intergovernmental Revenues, by Type: FY 1996  FY 2000 \n \nSource State Federal Other local \n \nFY 1996 $21 million $9 million \n$539,000 \n \nFY 1997 $41 million $12 million $5 million \n \nFY 1998 $30 million $11 million $1 million \n \nFY 1999 $43 million $8 million $2 million \n \nFY 2000 $38 million $15 million \n$728,000 \n \nConsolidated General Revenues, by Type: FY 2000 \n \nLicenses, permits Service charges Intergovt. \nExcise, special use Other revenues Property taxes Sales taxes \n \n$19 $22 \n$54 $56 $60 \n \n$118 $147 \n \n$0 \n \n$50 $100 $150 $200 \n \nMillions ($) \n \nRevenues from the collection of sales taxes accounted for over one-fourth (27%) of the revenues received by consolidated governments in the fiscal year, amounting to $147 million. Property tax revenues amounted to $118 million or 22% of total revenues. Revenues from other sources, totaling $60 million, accounted for 11% of total revenues. Revenues from excise and special use taxes amounted to $56 million and intergovernmental revenues, totaling $54 million, accounted for another 10% of consolidated revenues. \n \nConsolidated Expenditures \nGeorgia's three consolidated governments reported expenditures totaling $622 million in the last fiscal year. \n \nMillions ($) \n \nConsolidated Total Expenditures: FY 1995 - FY 1999 \n$800 \n$600 \n$400 \n$200 \n$0 '96 '97 '98 '99 '00 \n \n18 \n \n 2000 Local Government Finance Highlights \nConsolidated General Expenditures \nGeneral expenditures for consolidated governments increased to a level of $440 million in FY 2000 from $380 million in the previous year. General expenditures accounted for over 70% of the consolidated spending dollar. \n \nMillions ($) \n \nConsolidated General Expenditures: FY 1996 - FY 2000 \n$800 \n$600 \n$400 \n$200 \n$0 '96 '97 '98 '99 '00 \n \nConsolidated General Expenditures, by Category: FY 2000 \n \nCategory Public safety Administration Health and human services Highways, streets and drainage Leisure services Courts Community development Public works Other expenditures Education (non-school board) \n \nAmount ($) $126 million $58 million $43 million $29 million $27 million $19 million $18 million $12 million $11 million \n$0 \n \n% of Total 20% 9% 7% 5% 4% 3% 3% 2% 2% 0% \n \nPublic safety spending accounted for 20% of the total spending dollar in 2000, totaling $126 million. Spending for administration amounted to $58 million, up from $51 in the previous year, to 9% of the total expenditure dollar. Spending for health and human services equaled $43 million or 7% of consolidated total expenditures. \n \nMillions ($) \n \nConsolidated Capital Spending: FY 1996 - FY 2000 \n$150 \n$100 \n$50 \n$0 '96 '97 '98 '99 '01 \n \nConsolidated governments spent a total of $98 million in FY 2000 for capital projects up from $68 million in the previous year. Included were costs for the purchase of equipment, land and structures, and construction projects. In the fiscal year, capital spending accounted for 16% of the consolidated spending dollar. \n \n19 \n \n 2000 Local Government Finance Highlights \n \nConsolidated Debt Service Costs \nThe three consolidated governments reported debt service costs amounting to $65 million in the 2000 fiscal year. Debt service costs amounted to just under 10% of total spending in the fiscal year. \n. \nFinances of Consolidated Enterprise Funds \nConsolidated governments realized a total of $93 million in revenues from enterprise funds during the fiscal year, amounting to 17% of total revenues. Enterprise fund revenues have remained fairly stable as a source of funds for consolidated governments in the period since FY 1997. \n \nMillions ($) \n \nMillions ($) \n \nConsolidated Debt Service Costs: FY 1996 - FY 2000 \n$150 \n$100 \n$50 \n$0 '96 '97 '98 '99 '01 \nConsolidated Enterprise Fund Revenues: FY 1996 - FY 2000 \n$150 $100 \n$50 $0 '96 '97 '98 '99 '00 \n \nConsolidated governments realized revenues of $63 million from water and sewer systems during the 2000 fiscal year, 11% of total revenues. Solid waste enterprise funds generated revenues of $10 million or 2% of total revenues. Revenues of other enterprise funds amounted to $9.2 million while airport revenues amounted to $8.7 million. \n \nRevenues of Consolidated Enterprise Funds, by Type: FY 2000 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport \n \nAmount ($) $63 million $10 million $9 million $9 million \n \n% of total 11% 2% 2% 2% \n \n20 \n \n 2000 Local Government Finance Highlights \n \nMillions ($) \n \nConsolidated Enterprise Fund Expenditures: FY 1996 - FY 2000 \n$150 \n$100 \n$50 \n$0 '96 '97 '98 '99 '00 \n \nExpenditures from enterprise funds totaled $117 million in FY 2000, 18% of total expenditures. Enterprise fund spending increased from the level of $94 million reported in the previous year. \n \nExpenditures from Consolidated Enterprise Funds, by Type: FY 2000 \n \nCategory Water and sewer supply system Other enterprise funds Airport Solid waste system \n \nAmount ($) $71 million $26 million $10 million $9 million \n \n% of total 11% 4% 2% 1% \n \nExpenditures for water and sewer systems from enterprise funds amounted to $71 million in the 2000 fiscal year, or 11% of total expenditures. Expenditures for other enterprise funds amounted to an additional $26 million. Spending for airports from enterprise funds totaled $10 million and expenditures for solid waste systems amounted to $9 million. \n \nConsolidated Debt Patterns \nAt the end of the last fiscal year, consolidated governments reported a total of $289 million in outstanding debt of all types. During the year, consolidated governments issued a total of $43 million in new debt for all purposes. \n21 \n \nMillions ($) \n \nConsolidated Debt Issued and Amount Outstanding EOY: FY 1996 - FY 2000 \n$400 \n$300 \n$200 \n$100 \n$0 '96 '97 '98 '99 '00 \n \nIssued ($) \n \nOutstanding EOY ($) \n \n 2000 Local Government Finance Highlights \n \nSince the 1996 fiscal year, consolidated governments have issued a total of $248 million in new debt of all types. The amount of debt outstanding at the end of each year has increased from a level of $154 million to the present level of $289 million. \n \nConsolidated Debt Issued by Type: FY 2000 \n \nShort-term \n \nRevenue bond \n \nLease purchase $2 \n \nOther long-term $3 \n \nG.O. Bond \n \n$38 \n \n$0 $10 $20 $30 $40 $50 Millions ($) \n \nConsolidated governments issued a total of $38 million in general obligation bond debt during the fiscal year, accounting for 88% of the new debt issued. Borrowing in the form of other long-term debt amounted to $3 million while lease purchase borrowing amounted to less than $2 million. Consolidated governments incurred no revenue bond or short-term borrowing during the fiscal year. \n \nGeneral obligation borrowing for multi-purposes totaled $38 million or over 88% of the total borrowing by consolidated governments in FY 2000. Borrowing for water and sewer systems in the form of other long-term debt totaled $2 million while borrowing in the form of lease pool for multi-purposes totaled just under $2 million. \n \nConsolidated Debt Issued by Purpose by Amount: FY 2000 \n \nCategory Multi-purpose Water \u0026 sewer system Multi-purpose All other \n \nType G.O. Other long-term Lease pool Other long-term \n \nAmount ($) $38 million $2.2 million $2 million $1 million \n \n% of total 88% 5% 4% 2% \n \nBorrowing in the form of revenue bonds, totaling $171 million, accounted for the majority of the outstanding debt held by consolidated governments at the end of the last fiscal year. Outstanding general obligation borrowing amounted to $70 million or one-fourth of the outstanding debt. Other long-term borrowing equaled $37 million and outstanding lease pool borrowing totaled $11 million. \n \nConsolidated Debt Outstanding at End of Year by Type: FY 2000 \n \nShort-term \n \nLease purchase $11 \n \nOther long-term \n \n$37 \n \nGeneral obligation \n \n$70 \n \nRevenue bond \n \n$171 \n \n$0 $50 $100 $150 $200 $250 Millions ($) \n \n22 \n \n 2000 Local Government Finance Highlights \nWater and sewer borrowing in the form of revenue bonds amounting to $124 million, accounted for 43% of the outstanding debt held by consolidated governments at the end of the past fiscal year. G.O. borrowing for multi-purpose uses accounted for an additional $67 million. Revenue bond borrowing for all other purposes amounted to $41 million or 14% of the outstanding debt. Other long-term borrowing for water and sewer systems totaled $21 million while other lognterm borrowing for all other purposes amounted to an additional $16 million. \n \nConsolidated Debt Outstanding at End of Year by Purpose: FY 2000 \n \nCategory Water and sewer Multi-purpose All other Water and sewer All other \n \nType Revenue \nG.O. Revenue Other long-term Other long-term \n \nAmount ($) $124 million $65 million $41 million $21 million $16 million \n \n% of total 43% 23% 14% 7% 6% \n \nConsolidated Cash and Investment Assets \nAt the end of FY 2000, Georgia's consolidated governments held a total of $549 million in cash and investment assets. Since the end of the 1996 fiscal year, the amount of cash and investment assets held by consolidated governments has increased from a level of $165 million. \n \nMillions ($) \n \nConsolidated Cash and Investment Assets Held at End of Year: FY 1996 - FY 2000 \n \n$1,000 $750 $500 $250 $0 \n \n'96 '97 '98 '99 '00 \n \nConsolidated Cash and Investment Assets Held EOY by Type: FY 2000 \nSinking funds $24 \n \nBond funds \n \n$49 \n \nAll other funds $0 \n \n$476 \n \n$200 \n \n$400 \n \nMillions ($) \n \n$600 \n \nConsolidated governments at the end of the 2000 fiscal year held almost 90% of their cash and investment assets in the form of all other funds  a total of $476 million. Assets held in bond funds accounted for $49 million while those held in sinking funds accounted for $24 million of the total amount held. \n \n23 \n \n 2000 Local Government Finance Highlights \nAppendix A: Data Categories \n \nGeneral Revenues Property Taxes \nReal 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 tax MARTA tax 1 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 Revenues of county boards of health 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 DHR physical and mental health grants 2 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 \n \nFee collections of county officers 2 Receipts from sales of materials and surplus \nequipment Receipts from sale of real property (land and \nbuildings) Rents and royalties Cemetery fees 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 Tax commissioner 2 Tax assessor/appraiser 2 General administration General government buildings General insurance Legal fees Courts Superior court 2 State court 2 Juvenile and magistrate court 2 Probate court 2 Clerk of courts 2 Municipal court 3 Public Safety and Corrections Sheriff's department 2 Police department Correctional institute 2 Jail Fire department Community Development Community development Building inspection and regulation \nHighways Highways, roads and bridges Drainage \nHealth and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare Ambulance service \n \nA - 1 \n \n 2000 Local Government Finance Highlights \nAppendix A: Data Categories \n \nDHR physical and mental health grants 2 Leisure Services \nParks 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 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 \n \nGarbage 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 \nDebt Bond Debt, by Purpose \nAirport 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 and sewer 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 \nCash and Investment Assets Held at End of Fiscal Year \nCash 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 \n \n1  DeKalb and Fulton Counties only; 2  County and consolidated governments; 3  Consolidated and municipal governments \n \nA - 2 \n \n 2000 Local Government Finance Highlights \nAppendix A: Data Categories \n \n 2000 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2000 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax MARTA Taxes Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 5,881,470,224 5,076,582,036 \n804,888,188 \nAmount ($) 5,076,582,036 1,978,487,470 1,543,560,296 \n434,927,174 \n1,379,592,624 516,684,543 189,999,758 672,908,323 \n224,290,971 37,467,180 \n136,108,300 32,195,377 13,436,867 5,083,247 \n145,910,834 \n499,532,722 364,069,068 \n95,675,194 39,788,460 \n848,767,415 171,649,371 677,118,044 \n804,888,188 666,773,138 \n0 475,105 5,835,727 105,310,155 26,494,063 \n \nPer capita amount ($) \n764.79 660.13 104.66 \nPer capita amount ($) \n660.13 257.27 200.71 \n56.56 \n179.39 67.19 24.71 87.50 \n29.17 4.87 \n17.70 4.19 1.75 0.66 \n18.97 \n64.96 47.34 12.44 \n5.17 \n110.37 22.32 88.05 \n104.66 86.70 0.00 0.06 0.76 13.69 3.45 \n \nPercent of total 100.0% 86.3% 13.7% \nPercent of total \n86.3% 33.6% 26.2% \n7.4% 23.5% \n8.8% 3.2% 11.4% \n3.8% 0.6% 2.3% 0.5% 0.2% 0.1% \n2.5% \n8.5% 6.2% 1.6% 0.7% \n14.4% 2.9% \n11.5% \n13.7% 11.3% \n0.0% 0.0% 0.1% 1.8% 0.5% \n \nB - 1 \n \n 2000 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2000 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt Retirement and Interest Costs Debt retirement Interest costs \n \nAmount ($) 6,045,958,527 4,321,572,744 1,078,232,144 \n646,153,639 \nAmount ($) \n4,321,572,744 675,122,811 315,730,872 \n1,030,117,678 92,155,537 \n538,016,580 189,874,255 \n67,848,975 298,603,620 \n1,278,838 170,369,332 942,454,246 \n1,078,232,144 906,255,094 0 939,996 13,484,568 105,848,721 51,703,765 \n646,153,639 483,170,314 162,983,326 \n \nPer capita amount ($) \n786.18 561.95 140.21 \n84.02 \nPer capita amount ($) \n561.95 87.79 41.06 \n133.95 11.98 69.96 24.69 8.82 38.83 0.17 22.15 \n122.55 \n140.21 117.84 \n0.00 0.12 1.75 13.76 6.72 \n84.02 62.83 21.19 \n \nPercent of total \n100.0% 71.5% 17.8% 10.7% \nPercent of total \n71.5% 11.2% \n5.2% 17.0% \n1.5% 8.9% 3.1% 1.1% 4.9% 0.0% 2.8% 15.6% \n17.8% 15.0% \n0.0% 0.0% 0.2% 1.8% 0.9% \n10.7% 8.0% 2.7% \n \nB - 2 \n \n 2000 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 2000 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held inall other funds \n \nAmount ($) 3,117,319,843 1,820,334,960 \n787,762,216 178,058,069 252,325,011 \n78,839,588 \n966,514,832 356,505,605 \n69,110,000 36,183,966 259,667,048 245,048,213 \n483,170,314 59,351,031 81,816,466 26,310,996 72,270,990 \n243,420,831 \n3,586,131,491 2,117,474,129 \n761,185,356 188,018,150 438,994,603 \n80,459,253 \n162,983,326 91,973,157 40,569,792 8,655,527 15,845,940 5,938,910 \nAmount ($) 4,734,177,967 \n134,782,776 753,863,192 3,845,531,999 \nB - 3 \n \nPer capita amount ($) \n405.36 236.70 102.44 \n23.15 32.81 10.25 \n125.68 46.36 8.99 4.71 33.77 31.86 \n62.83 7.72 \n10.64 3.42 9.40 \n31.65 \n466.32 275.34 \n98.98 24.45 57.08 10.46 \n21.19 11.96 \n5.28 1.13 2.06 0.77 \nPer capita amount ($) \n615.60 17.53 98.03 \n500.05 \n \nPercent of total 100.0% \n58.4% 25.3% \n5.7% 8.1% 2.5% \n100.0% 36.9% 7.2% 3.7% 26.9% 25.4% \n100.0% 12.3% 16.9% 5.4% 15.0% 50.4% \n100.0% 59.0% 21.2% 5.2% 12.2% 2.2% \n100.0% 56.4% 24.9% 5.3% 9.7% 3.6% \nPercent of total 100.0% \n2.8% 15.9% 81.2% \n \n 2000 Local Government Finance Highlights Appendix B: \nCounty Local Government Finance Overview: FY 2000 \nB - 3 \n \n 2000 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2000 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax MARTA Taxes Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 4,337,353,187 2,065,500,652 2,271,852,536 \nAmount ($) 2,065,500,652 \n475,789,840 419,627,898 \n56,161,942 \n448,524,387 358,697,360 \n816,879 89,010,148 \n386,275,504 63,512,465 94,543,634 72,720,172 \n149,865,481 5,633,751 \n128,286,057 \n193,866,448 82,152,636 72,339,979 39,373,833 \n432,758,416 157,827,092 274,931,324 \n2,271,852,536 774,623,593 641,348,702 238,348,606 422,823,280 113,046,829 81,661,526 \n \nPer capita amount ($) \n1,608.54 766.01 842.53 \nPer capita amount ($) \n766.01 176.45 155.62 \n20.83 \n166.34 133.03 \n0.30 33.01 \n143.25 23.55 35.06 26.97 55.58 2.09 \n47.58 \n71.90 30.47 26.83 14.60 \n160.49 58.53 \n101.96 \n842.53 287.28 237.85 \n88.39 156.81 \n41.92 30.28 \n \nPercent of total 100.0% 47.6% 52.4% \nPercent of total \n47.6% 11.0% \n9.7% 1.3% 10.3% 8.3% 0.0% 2.1% \n8.9% 1.5% 2.2% 1.7% 3.5% 0.1% \n3.0% \n4.5% 1.9% 1.7% 0.9% \n10.0% 3.6% 6.3% \n52.4% 17.9% 14.8% \n5.5% 9.7% 2.6% 1.9% \n \nC - 1 \n \n 2000 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2000 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt Retirement and Interest Costs Debt retirement Interest costs \n \nAmount ($) 4,734,034,469 1,989,078,993 2,269,756,535 \n475,198,941 \nAmount ($) \n1,989,078,993 323,323,703 34,506,743 691,062,317 70,779,953 13,033,913 122,125,257 100,740,397 173,132,640 23,104,987 143,524,560 293,744,523 \n2,269,756,535 968,761,799 550,294,413 210,948,110 315,591,393 121,239,210 102,921,610 \n475,198,941 274,014,226 201,184,715 \n \nPer capita amount ($) \n1,771.02 744.12 849.13 177.77 \nPer capita amount ($) \n744.12 120.96 \n12.91 258.53 \n26.48 4.88 \n45.69 37.69 64.77 \n8.64 53.69 109.89 \n849.13 362.42 205.87 \n78.92 118.06 \n45.36 38.50 \n177.77 102.51 \n75.26 \n \nPercent of total \n100.0% 42.0% 47.9% 10.0% \nPercent of total \n42.0% 6.8% 0.7% \n14.6% 1.5% 0.3% 2.6% 2.1% 3.7% 0.5% 3.0% 6.2% \n47.9% 20.5% 11.6% \n4.5% 6.7% 2.6% 2.2% \n10.0% 5.8% 4.2% \n \nC - 2 \n \n 2000 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 2000 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held inall other funds \n \nAmount ($) 3,801,614,479 2,516,753,375 \n688,529,472 361,243,471 222,165,883 \n12,922,278 \n1,646,350,270 1,411,121,310 \n59,536,374 79,561,560 76,041,530 20,089,496 \n274,014,226 156,645,607 \n29,615,183 30,370,977 40,312,144 17,070,315 \n5,173,075,528 3,769,610,600 \n718,450,663 410,342,445 258,708,992 \n15,962,828 \n201,184,715 137,709,109 \n36,461,109 14,572,607 11,751,067 \n690,823 \nAmount ($) 3,366,919,096 \n276,286,964 971,483,931 2,119,148,201 \nC - 3 \n \nPer capita amount ($) \n1,409.86 933.36 255.35 133.97 82.39 4.79 \n610.56 523.33 \n22.08 29.51 28.20 \n7.45 \n101.62 58.09 10.98 11.26 14.95 6.33 \n1,918.48 1,397.99 \n266.44 152.18 \n95.94 5.92 \n74.61 51.07 13.52 \n5.40 4.36 0.26 \nPer capita amount ($) \n1,248.65 102.46 360.28 785.90 \n \nPercent of total 100.0% \n66.2% 18.1% \n9.5% 5.8% 0.3% \n100.0% 85.7% 3.6% 4.8% 4.6% 1.2% \n100.0% 57.2% 10.8% 11.1% 14.7% 6.2% \n100.0% 72.9% 13.9% 7.9% 5.0% 0.3% \n100.0% 68.4% 18.1% 7.2% 5.8% 0.3% \nPercent of total 100.0% \n8.2% 28.9% 62.9% \n \n 2000 Local Government Finance Highlights Appendix C: \nMunicipal Local Government Finance Overview: FY 2000 \nC - 3 \n \n 2000 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2000 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax MARTA Taxes Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 568,488,393 476,677,234 91,811,159 \nAmount ($) 476,677,234 117,847,712 88,329,937 29,517,775 \n146,922,985 75,533,640 0 71,389,345 \n56,370,292 7,572,027 \n18,552,734 7,002,129 \n22,538,182 705,220 \n19,218,767 \n54,237,066 38,062,413 15,446,528 \n728,125 \n82,080,412 22,301,312 59,779,100 \n91,811,159 63,366,400 \n0 0 9,861,965 8,680,469 9,902,325 \n \nPer capita amount ($) \n1,166.00 977.69 188.31 \nPer capita amount ($) \n977.69 241.71 181.17 \n60.54 \n301.35 154.92 \n0.00 146.42 \n115.62 15.53 38.05 14.36 46.23 1.45 \n39.42 \n111.24 78.07 31.68 1.49 \n168.35 45.74 \n122.61 \n188.31 129.97 \n0.00 0.00 20.23 17.80 20.31 \n \nPercent of total 100.0% 83.8% 16.2% \nPercent of total \n83.8% 20.7% 15.5% \n5.2% 25.8% 13.3% \n0.0% 12.6% \n9.9% 1.3% 3.3% 1.2% 4.0% 0.1% \n3.4% \n9.5% 6.7% 2.7% 0.1% \n14.4% 3.9% \n10.5% \n16.2% 11.1% \n0.0% 0.0% 1.7% 1.5% 1.7% \n \nD - 1 \n \n 2000 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2000 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs \nExpenditure Items General Expenditures \nAdministration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt Retirement and Interest Costs Debt retirement Interest costs \n \nAmount ($) 622,377,381 440,287,599 116,861,367 65,228,415 \nAmount ($) \n440,287,599 58,499,107 19,086,131 \n125,767,964 17,842,181 42,646,775 27,214,597 11,772,624 28,601,903 0 11,012,428 97,843,889 \n116,861,367 71,323,764 0 0 10,368,680 9,259,742 25,909,181 \n65,228,415 51,968,540 13,259,875 \n \nPer capita amount ($) \n1,276.53 903.05 239.69 133.79 \nPer capita amount ($) \n903.05 119.98 \n39.15 257.96 \n36.60 87.47 55.82 24.15 58.66 \n0.00 22.59 200.68 \n239.69 146.29 \n0.00 0.00 21.27 18.99 53.14 \n133.79 106.59 \n27.20 \n \nPercent of total \n100.0% 70.7% 18.8% 10.5% \nPercent of total \n70.7% 9.4% 3.1% \n20.2% 2.9% 6.9% 4.4% 1.9% 4.6% 0.0% 1.8% \n15.7% \n18.8% 11.5% \n0.0% 0.0% 1.7% 1.5% 4.2% \n10.5% 8.4% 2.1% \n \nD - 2 \n \n 2000 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 2000 \n \nDebt Items Outstanding at beginning of year \nRevenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held inall other funds \n \nAmount ($) 297,579,080 201,903,846 44,855,000 36,507,101 14,313,133 0 \n43,346,881 0 \n38,330,000 3,229,903 1,786,978 0 \n51,968,540 30,872,916 13,600,000 \n2,814,685 4,680,939 \n0 \n288,957,421 171,030,930 \n69,585,000 36,922,319 11,419,172 \n0 \n13,259,875 8,669,368 1,895,310 2,089,335 605,862 0 \nAmount ($) 549,301,950 23,909,431 48,958,319 476,434,200 \nD - 3 \n \nPer capita amount ($) \n610.35 414.12 \n92.00 74.88 29.36 \n0.00 \n88.91 0.00 \n78.62 6.62 3.67 0.00 \n106.59 63.32 27.89 5.77 9.60 0.00 \n592.67 350.79 142.72 \n75.73 23.42 \n0.00 \n27.20 17.78 \n3.89 4.29 1.24 0.00 \nPer capita amount ($) \n1,126.65 49.04 \n100.42 977.19 \n \nPercent of total 100.0% \n67.8% 15.1% 12.3% \n4.8% 0.0% \n100.0% 0.0% \n88.4% 7.5% 4.1% 0.0% \n100.0% 59.4% 26.2% 5.4% 9.0% 0.0% \n100.0% 59.2% 24.1% 12.8% 4.0% 0.0% \n100.0% 65.4% 14.3% 15.8% 4.6% 0.0% \nPercent of total 100.0% \n4.4% 8.9% 86.7% \n \n 2000 Local Government Finance Highlights Appendix D: \nConsolidated Local Government Finance Overview: FY 2000 \nD - 3 \n \n 2000 Local Government Finance Highlights \nAppendix E: County and Consolidated Governments Included in the 2000 Local Government Finance Highlights \n \nJurisdiction \n \nResponded to survey \n \n1 Appling \n \nYes \n \n2 Athens-Clarke \n \nYes \n \n3 Atkinson \n \nYes \n \n4 Augusta/Richmond \n \nYes \n \n5 Bacon \n \nYes \n \n6 Baker \n \nYes \n \n7 Baldwin \n \nYes \n \n8 Banks \n \nYes \n \n9 Barrow \n \nYes \n \n10 Bartow \n \nYes \n \n11 Ben Hill \n \nYes \n \n12 Berrien \n \nYes \n \n13 Bibb \n \nYes \n \n14 Bleckley \n \nYes \n \n15 Brantley \n \nYes \n \n16 Brooks \n \nYes \n \n17 Bryan \n \nYes \n \n18 Bulloch \n \nYes \n \n19 Burke \n \nYes \n \n20 Butts \n \nYes \n \n21 Calhoun \n \nYes \n \n22 Camden \n \nYes \n \n23 Candler \n \nYes \n \n24 Carroll \n \nYes \n \n25 Catoosa \n \nYes \n \n26 Charlton \n \nYes \n \n27 Chatham \n \nYes \n \n28 Chattahoochee \n \nYes \n \n29 Chattooga \n \nYes \n \n30 Cherokee \n \nYes \n \n31 Clay \n \nYes \n \n32 Clayton \n \nYes \n \n33 Clinch \n \nYes \n \n34 Cobb \n \nYes \n \n35 Coffee \n \nYes \n \n36 Colquitt \n \nYes \n \n37 Columbia \n \nYes \n \n38 Columbus/Muscogee Yes \n \n39 Cook \n \nYes \n \n40 Coweta \n \nYes \n \n41 Crawford \n \nYes \n \n42 Crisp \n \nYes \n \n43 Dade \n \nYes \n \n44 Dawson \n \nYes \n \n45 Decatur \n \nYes \n \n46 DeKalb \n \nYes \n \n47 Dodge \n \nYes \n \n48 Dooly \n \nYes \n \nJurisdiction \n49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin 80 Jackson 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar 88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nE -1 \n \nJurisdiction \n97 Madison 98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman 120 Rabun 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n 2000 Local Government Finance Highlights \nAppendix E: County and Consolidated Governments Included in the 2000 Local Government Finance Highlights \n \nJurisdiction \n145 Upson 146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n \nResponded to survey \n \nJurisdiction \n \nResponded to survey \n \nE -2 \n \n 2000 Local Government Finance Highlights \nAppendix F: Municipal Governments Included in the 2000 Local Government Finance Highlights \n \nJurisdiction \n1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany 10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade 23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nF - 1 \n \nJurisdiction \n97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton 103 Clermont 104 Cleveland 105 Climax 106 Cobbtown 107 Cochran 108 Cohutta 109 Colbert 110 Coleman 111 College Park 112 Collins 113 Colquitt 114 Comer 115 Commerce 116 Concord 117 Conyers 118 Coolidge 119 Cordele 120 Cornelia 121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cusseta 127 Cuthbert 128 Dacula 129 Dahlonega 130 Daisy 131 Dallas 132 Dalton 133 Damascus 134 Danielsville 135 Danville 136 Darien 137 Dasher 138 Davisboro 139 Dawson 140 Dawsonville 141 Dearing 142 Decatur 143 Deepstep 144 Demorest \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes \n \n 2000 Local Government Finance Highlights \nAppendix F: Municipal Governments Included in the 2000 Local Government Finance Highlights \n \nJurisdiction \n145 Denton 146 DeSoto 147 Dexter 148 Dillard 149 Doerun 150 Donalsonville 151 Dooling 152 Doraville 153 Douglas 154 Douglasville 155 Dublin 156 Dudley 157 Duluth 158 DuPont 159 East Dublin 160 East Ellijay 161 East Point 162 Eastman 163 Eatonton 164 Edgehill 165 Edison 166 Elberton 167 Ellaville 168 Ellenton 169 Ellijay 170 Emerson 171 Enigma 172 Ephesus 173 Eton 174 Euharlee 175 Fairburn 176 Fairmount 177 Fargo 178 Fayetteville 179 Fitzgerald 180 Flemington 181 Flovilla 182 Flowery Branch 183 Folkston 184 Forest Park 185 Forsyth 186 Fort Gaines 187 Fort Oglethorpe 188 Fort Valley 189 Franklin 190 Franklin Springs 191 Funston 192 Gainesville \n \nResponded to survey \nYes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n193 Garden City 194 Garfield 195 Gay 196 Geneva 197 Georgetown 198 Gibson 199 Gillsville 200 Girard 201 Glennville 202 Glenwood 203 Good Hope 204 Gordon 205 Graham 206 Grantville 207 Gray 208 Grayson 209 Greensboro 210 Greenville 211 Griffin 212 Grovetown 213 Gum Branch 214 Guyton 215 Hagan 216 Hahira 217 Hamilton 218 Hampton 219 Hapeville 220 Haralson 221 Harlem 222 Harrison 223 Hartwell 224 Hawkinsville 225 Hazlehurst 226 Helen 227 Helena 228 Hephzibah 229 Hiawassee 230 Higgston 231 Hiltonia 232 Hinesville 233 Hiram 234 Hoboken 235 Hogansville 236 Holly Springs 237 Homeland 238 Homer 239 Homerville 240 Hoschton \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nF - 2 \n \nJurisdiction \n241 Hull 242 Ideal 243 Ila 244 Iron City 245 Irwinton 246 Ivey 247 Jackson 248 Jacksonville 249 Jakin 250 Jasper 251 Jefferson 252 Jeffersonville 253 Jenkinsburg 254 Jersey 255 Jesup 256 Jonesboro 257 Junction City 258 Kennesaw 259 Keysville 260 Kingsland 261 Kingston 262 Kite 263 LaFayette 264 LaGrange 265 Lake City 266 Lake Park 267 Lakeland 268 Lavonia 269 Lawrenceville 270 Leary 271 Leesburg 272 Lenox 273 Leslie 274 Lexington 275 Lilburn 276 Lilly 277 Lincolnton 278 Lithonia 279 Locust Grove 280 Loganville 281 Lone Oak 282 Lookout Mountain 283 Louisville 284 Lovejoy 285 Ludowici 286 Lula 287 Lumber City 288 Lumpkin \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes \n \n 2000 Local Government Finance Highlights \nAppendix F: Municipal Governments Included in the 2000 Local Government Finance Highlights \n \nJurisdiction \n289 Luthersville 290 Lyerly 291 Lyons 292 Macon 293 Madison 294 Manassas 295 Manchester 296 Mansfield 297 Marietta 298 Marshallville 299 Martin 300 Maxeys 301 Maysville 302 McCaysville 303 McDonough 304 McIntyre 305 McRae 306 Meansville 307 Meigs 308 Menlo 309 Metter 310 Midville 311 Midway 312 Milan 313 Milledgeville 314 Millen 315 Milner 316 Mitchell 317 Molena 318 Monroe 319 Montezuma 320 Monticello 321 Montrose 322 Moreland 323 Morgan 324 Morganton 325 Morrow 326 Morven 327 Moultrie 328 Mount Airy 329 Mount Vernon 330 Mount Zion 331 Mountain City 332 Mountain Park 333 Nahunta 334 Nashville 335 Nelson 336 Newborn \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n337 Newington 338 Newnan 339 Newton 340 Nicholls 341 Nicholson 342 Norcross 343 Norman Park 344 North High Shoals 345 Norwood 346 Nunez 347 Oak Park 348 Oakwood 349 Ochlocknee 350 Ocilla 351 Oconee 352 Odum 353 Offerman 354 Oglethorpe 355 Oliver 356 Omega 357 Orchard Hill 358 Oxford 359 Palmetto 360 Parrott 361 Patterson 362 Pavo 363 Payne City 364 Peachtree City 365 Pearson 366 Pelham 367 Pembroke 368 Pendergrass 369 Perry 370 Pine Lake 371 Pine Mountain 372 Pinehurst 373 Pineview 374 Pitts 375 Plains 376 Plainville 377 Pooler 378 Port Wentworth 379 Portal 380 Porterdale 381 Poulan 382 Powder Springs 383 Preston 384 Pulaski \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nF - 3 \n \nJurisdiction \n385 Quitman 386 Ranger 387 Ray City 388 Rayle 389 Rebecca 390 Register 391 Reidsville 392 Remerton 393 Rentz 394 Resaca 395 Rest Haven 396 Reynolds 397 Rhine 398 Riceboro 399 Richland 400 Richmond Hill 401 Riddleville 402 Rincon 403 Ringgold 404 Riverdale 405 Riverside 406 Roberta 407 Rochelle 408 Rockmart 409 Rocky Ford 410 Rome 411 Roopville 412 Rossville 413 Roswell 414 Royston 415 Rutledge 416 Sale City 417 Sandersville 418 Santa Claus 419 Sardis 420 Sasser 421 Savannah 422 Scotland 423 Screven 424 Senoia 425 Shady Dale 426 Sharon 427 Sharpsburg 428 Shellman 429 Shiloh 430 Siloam 431 Sky Valley 432 Smithville \n \nResponded to survey \nYes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes \n \n 2000 Local Government Finance Highlights \nAppendix F: Municipal Governments Included in the 2000 Local Government Finance Highlights \n \nJurisdiction \n433 Smyrna 434 Snellville 435 Social Circle 436 Soperton 437 Sparks 438 Sparta 439 Springfield 440 St. Marys 441 Stapleton 442 Statesboro 443 Statham 444 Stillmore 445 Stockbridge 446 Stone Mountain 447 Sugar Hill 448 Summertown 449 Summerville 450 Sumner 451 Sunny Side 452 Surrency 453 Suwanee 454 Swainsboro 455 Sycamore 456 Sylvania 457 Sylvester 458 Talbotton 459 Talking Rock 460 Tallapoosa 461 Tallulah Falls 462 Talmo 463 Tarrytown 464 Taylorsville 465 Temple 466 Tennille 467 Thomaston 468 Thomasville 469 Thomson 470 Thunderbolt 471 Tifton 472 Tiger 473 Tignall 474 Toccoa 475 Toomsboro 476 Trenton 477 Trion 478 Tunnell Hill 479 Turin 480 Twin City \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nJurisdiction \n481 Ty Ty 482 Tybee Island 483 Tyrone 484 Unadilla 485 Union City 486 Union Point 487 Uvalda 488 Valdosta 489 Varnell 490 Vernonburg 491 Vidalia 492 Vidette 493 Vienna 494 Villa Rica 495 Waco 496 Wadley 497 Waleska 498 Walnut Grove 499 Walthourville 500 Warm Springs 501 Warner Robins 502 Warrenton 503 Warwick 504 Washington 505 Watkinsville 506 Waverly Hall 507 Waycross 508 Waynesboro 509 West Point 510 Weston 511 Whigham 512 White 513 White Plains 514 Whitesburg 515 Willacoochee 516 Williamson 517 Winder 518 Winterville 519 Woodbine 520 Woodbury 521 Woodland 522 Woodstock 523 Woodville 524 Woolsey 525 Wrens 526 Wrightsville 527 Yatesville 528 Young Harris \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nF - 4 \n \nJurisdiction 529 Zebulon \n \nResponded to survey \nYes \n \n "},{"id":"dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b1999-belec-p-btext","title":"Georgia local government finance, 1999: highlights","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Community Affairs."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Community Affairs"],"dc_date":["1999"],"dcterms_description":["1991-","Highlights and updates two other publications: Georgia local government finances, fiscal planning guide. County version; and: Georgia local government finances, fiscal planning guide, Municipal version.","Latest issue consulted: Dec. 2004."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia Dept. of Community Affairs, 2001"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Local finance--Georgia--Statistics","Municipal finance--Georgia--Statistics"],"dcterms_title":["Georgia local government finance, 1999: highlights","Local government finance highlights"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b1999-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-bc495-pe5-bs1-bl55-b1999-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"$ \nGEORGIA LOCAL GOVERNMENT FINANCE \n1999 HIGHLIGHTS \nGeorgia Department of Community Affairs March 2001 \n \n 1999 Local Government Finance Highlights \nTable of Contents \nExecutive Summary ......................................................................................................................... i County Government Finances: FY 1999 ......................................................................................... 1 Municipal Government Finances: FY 1999 .................................................................................. 10 Consolidated Government Finances: FY 1999 ............................................................................. 18 Appendix A: Data Categories ..................................................................................................... A-1 Appendix B: County Government Finance Overview: FY 1999 ................................................ B-1 Appendix C: Municipal Government Finance Overview: FY 1999 ............................................. C-1 Appendix D: Consolidated Government Finance Overview: FY 1999 ....................................... D-1 Appendix E: Counties Included in the 1999 Local Government Finance Survey ....................... E-1 Appendix F: Municipalities Included in the 1999 Local Government Finance Survey ............... F-1 \n \n 1999 Local Government Finance Highlights \nExecutive Summary \nCounty governments reported total revenues amounting to $5.5 billion in FY 1999. General revenue collections totaled $4.8 billion, while the balance, $739 million, were generated from enterprise funds. \nMunicipal governments reported total revenue collections amounting to $4.0 billion in the last fiscal year. Collections from general revenues amounted to $1.97 billion, slightly less than the $2.06 billion cities received from the collection of enterprise funds. \nThe three consolidated county and city governments realized total revenues of $548 million in FY 1999. Consolidated governments reported a total of $458 million from general revenues and $91 million from enterprise fund revenues. \nCounties reported total expenditures totaling $5.6 billion in FY 1999. County general expenditures amounted to $4.1 billion while expenditures from enterprise funds totaled $840 million and debt service costs amounted to $688 million. \nMunicipal total expenditures amounted to slightly less than $4.6 billion in the last fiscal year, up from the $4 billion reported in the previous year. General expenditures for cities totaled $1.8 billion compared to $2 billion from enterprise funds. Debt service costs for municipalities amounted to $697 million. \nConsolidated governments spent a total of $530 million in the last fiscal year, a decrease from the $541 million reported in FY 1998. General expenditures totaled $383 million; expenditures from enterprise funds amounted to $94 million and debt service costs for the consolidated governments equaled $53 million. \nCounties held a total of $3.1 billion in outstanding debt at the end of the past fiscal year, an increase from the $2.5 billion reported at the end of FY 1998. During the fiscal year counties also issued a total of $1.1 billion in new debt. Counties retired a total of $539 million in old debt during the year. Interest payments on debt amounted to a reported $150 million during FY 1999. \nAt the end of the 1999 fiscal year, municipalities held outstanding debt of all types amounting to $3.8 billion. During the year municipalities issued a total of $477 million in debt. In addition, municipalities retired a total of $487 million during the year while interest payments made on debt equaled $210 million. \nConsolidated governments reported a total of $287 million in outstanding debt at the end of the past fiscal year. During the year, the three consolidated governments issued a total of $48 million in new debt of all types. During FY 1999, consolidated governments retired a total of $38 million in old debt. Interest payments on debt amounted to a reported $15 million in 1999. \nAt the end of FY 1999, counties held a total of $4.2 billion in cash and investment assets. \nMunicipalities held a total of $2.7 billion in cash and investment assets at the end of the fiscal year. \nThe three consolidated governments reported cash and investment assets amounting to $489 million at the end of the 1999 fiscal year. \ni \n \n 1999 Local Government Finance Highlights \nCounty Government Finances: 1999 \nGeorgia's county government generated total revenues amounting to over $5.5 billion during the 1999 fiscal year, an increase over the $5.0 billion reported in the previous year. General revenues, which includes all funds except those received from enterprise fund activities, accounted for $4.8 billion while revenues from enterprise funds totaled $739 million. \nExpenditures from all sources amounted to $5.6 billion during the 1999 fiscal year. General expenditures totaled $4.1 billion while expenditures for enterprise fund activities amounted to $840 million. Debt service costs added another $688 million to county spending. \nCounties held a total of $3.1 billion in outstanding debt at the end of FY 1999. During the year a total of just over $1 billion in new debt was issued and $539 million in old debt was retired. Interest payments on debt during the year amounted to $150 million. \nCounties held a total of $4.2 billion in cash and investment assets at the end of the 1999 fiscal year, an increase over the $3.4 billion held at the end of 1998. \n \nCounty General Revenues \nCounties governments reported a total of $4.8 billion in general revenues in FY 1999. General revenues compose the most important part of the county revenue dollar, accounting for almost 87% of all revenues received by counties in the fiscal year. \nAfter remaining fairly stable during the period of 1995 through 1997, general revenues have shown a marked increase from the 1997 fiscal year, increasing from a level of $4.1 billion to the current $4.8 billion. \n \nBillions ($) \n \nCounty General Revenues: FY 1995 - FY 1999 \n$8 \n$6 \n$4 \n$2 \n$0 '95 '96 '97 '98 '99 \n \nRevenues from local tax sources, such as property taxes, sales taxes and excise and special use taxes, totaled $3.4 billion during the past fiscal year, almost 62% of all county revenues. Since FY 1995, local tax revenues have remained at about 62% of county total revenues. \n \nBillions ($) \n \nCounty Local Tax Revenues:: FY 1995 - FY 1999 \n$5 $4 $3 $2 $1 $0 \n'95 '96 '97 '98 '99 \n \n1 \n \n 1999 Local Government Finance Highlights \nCollections of local non-tax revenues amounted to $925 million in the fiscal year, amounting to 22% of the total county revenue dollar. Local non-tax revenue sources include service charges, licenses, permits and fees, and funds derived from the use of money and property. Since FY 1995, local non-tax revenues have increased from 14% of total county revenues to the current level of 22%. \n \nMillions ($) \n \nCounty Local Non-tax Revenues: FY 1995 - FY 1999 \n$1,500 \n$1,000 \n$500 \n$0 '95 '96 '97 '98 '99 \n \nDuring the past year, counties received a total of $462 million in intergovernmental revenues, an increase over the $401 million received in FY 1998. Intergovernmental revenues amount to 8% of total county revenue collections in FY 1999. \n \nMillions ($) \n \nCounty Intergovernmental Revenues: FY 1995 - FY 1999 \n$800 \n$600 \n$400 $200 \n$0 '95 '96 '97 '98 '99 \n \nState funds received by counties equaled $345 million in FY 1999 or 6% of total revenues. Federal funds jumped from a level of $63 million in FY 1998 to $86 million in the past fiscal year. Revenues from other local governments increased slightly to $31 million. \n \nCounty Intergovernmental Revenues, by Type: FY 1995  FY 1999 (Millions of Dollars) \n \nSource State Federal Other local \n \nFY 1995 $448 $66 $19 \n \nFY 1996 $281 $66 $30 \n \nFY 1997 $282 $49 $28 \n \nFY 1998 $310 $63 $28 \n \nFY 1999 $345 $86 $31 \n \n2 \n \n 1999 Local Government Finance Highlights \n \nRevenues from property taxes totaled $1.8 billion or one-third of county total revenues in FY 1999. Revenues from sales taxes amounted to $1.4 billion or 25% of total revenues. Revenues from property taxes and sales taxes accounted for almost 58% of the county revenue dollar in the past year. Revenues from other sources claimed an additional 12% or $640 million and intergovernmental revenues accounted for 8% or $462 million of total county revenues. \n \nCounty General Revenues: FY 1999 (Millions $) \n \nLicenses, permits Service charges \nExcise, special use Intergovt. \nOther revenues Sales taxes \nProperty taxes \n \n$128 $161 $216 \n$462 $637 \n \n$1,392 $1,798 \n \n$0 $500 $1,000 $1,500 $2,000 \n \nCounty Expenditures \nGeorgia's counties reported expenditures totaling $5.6 billion in FY 1999. Since FY 1995 county expenditures have risen by almost $1 billion to the current level. \n \nBillions ($) \n \nCounty Total Expenditures: FY 1995 - FY 1999 \n$10 $8 $6 $4 $2 $0 '95 '96 '97 '98 '99 \n \nCounty General Expenditures \nCounty general expenditures amounted to $4.1 billion in FY 1999. Since FY 1995, general expenditures have grown from a level of $3.2 billion to the current level. General expenditures account for almost three-fourths of total county spending. \n \nBillions ($) \n \nCounty General Expenditures: FY 1995 - FY 1999 \n$6 \n$4 \n$2 \n$0 '95 '96 '97 '98 '99 \n \n3 \n \n 1999 Local Government Finance Highlights \n \nCounty General Expenditures, by Category: FY 1999 \n \nCategory Public safety Administration Health and human services Highways, streets and drainage Courts Leisure services Other expenditures Community development Public works Education (non-school board) \n \nAmount ($) $940 million $643 million $516 million $264 million $290 million $178 million $165 million $78 million $69 million \n$2 million \n \n% of Total 17% 11% 9% 5% 5% 3% 3% 1% 1% +0% \n \nSpending for public safety, amounting to $940 million or 17% of total county spending, claimed the largest share of the county dollar in FY 1999. Administration costs totaled $643 million, amounting to 11% of total expenditures. Health and human services expenditures totaled $516 million in the fiscal year. Expenditures for highways, streets and drainage amounted to $288 million or just 5% of total spending while spending for courts amounted to $290 million. \n \nCapital expenditures, spending for the purchase of equipment, land and structures, and construction, totaled $720 million in the past fiscal year. Capital spending accounted for 14% of total spending in FY 1999. \n \nCounty Capital Expenditures: FY 1995 - FY 1999 \n$1,500 \n$1,000 \n \nMillions ($) \n \n$500 \n \n$0 '95 '96 '97 '98 '99 \n \nCounty Debt Service Costs \nDebt services costs in FY 1999 amounted to $688 million or 12% of the total amount spent by counties during the year. \nIn FY 1999, debt retirement accounted for $539 million in spending while interest costs on debt claimed $150 million of the total debt service costs. \n4 \n \nMillions ($) \n \nCounty Debt Service Costs: FY 1995 - FY 1999 \n$1,000 \n$750 \n$500 \n$250 \n$0 '95 '96 '97 '98 '99 \n \n 1999 Local Government Finance Highlights \n \nFinances of County Enterprise Funds \nCounty enterprise fund revenues in FY 1999 totaled $739 million, an increase over the amount reported in the previous year. Since FY 1995, however, enterprise funds revenues have increased from a level of $563 million to the present level. \n \nMillions ($) \n \nCounty Enterprise Fund Revenues: FY 1995 - FY 1999 \n \n$1,000 $800 $600 $400 $200 $0 \n \n'95 '96 '97 '98 '99 \n \nRevenues from county water and sewer systems, totaling $608 million, accounted for 11% of the total county revenue dollar. Revenues from solid waste systems amounted to $98 million, just 2% of the revenue dollar. Revenues from other enterprise funds accounted for an additional $28 while airport revenues totaled $5 million. Revenues from gas supply systems amounted to less than $1 million. Together, enterprise fund revenues accounted for only 13% of the county revenue dollar in FY 1999. \n \nRevenues of County Enterprise Funds, by Type: FY 1999 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $608 million $98 million $28 million \n$5 million $.5 million \n \n% of total 11% 2% +0% +0% +0% \n \nExpenditures from enterprise funds totaled $840 million in FY 1999, a decrease from $879 million reported in FY 1998. Overall, enterprise fund expenditures accounted for just 15% of total county spending in the past fiscal year. \n \nMillions ($) \n \nCounty Enterprise Fund Expenditures: FY 1995 - FY 1999 \n \n$1,500 $1,200 \n$900 $600 $300 \n$0 \n \n'95 '96 '97 '98 '99 \n \n5 \n \n 1999 Local Government Finance Highlights \n \nExpenditures from County Enterprise Funds, by Type: FY 1999 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport Gas supply system \n \nAmount ($) $647 million $131 million $48 million $13 million $.5 million \n \n% of total 12% 2% 1% +0% +0% \n \nSpending for county water and sewer systems totaled $647 million in FY 1999, or 12% of the county spending dollar. Solid waste system spending amounted to $131 million while spending from other enterprise fund accounts accounted for an additional $48 million, less than 1% of total county spending. \n \nCounty Debt Patterns \nIn FY 1999, counties reported issuing a total of $1.1 billion in new debt of all types, a marked increase over the $635 million reported in FY 1998. Since FY 1995, counties have issued $3.3 billion in new debt of all types. \nAt the end of the fiscal year, counties held a total of $3.1 billion in all forms of debt. The amount of debt outstanding at the end of the fiscal year has increased from a level of $2.2 billion in FY 1995 to the current level. \n \nBillions ($) \n \nCounty Debt Issued and Amount Outstanding EOY: FY 1995 - FY 1999 \n \n$4 \n \n$3 \n \n$2 \n \n$1 \n \n$0 \n \n'95 \n \n'96 \n \n'97 \n \n'98 \n \n'99 \n \nIssued ($) \n \nOutstanding EOY ($) \n \nOver half of the new debt issued by counties in the 1999 fiscal year was issued in the form of revenue bonds, amounting to $563 million. Short-term borrowing amounted to an additional $227 million. These two forms of borrowing accounted for over three-fourths of the debt issued by counties in FY 1999. General obligation borrowing totaled $165 million while lease purchase borrowing accounted for $62 million. Other-long term borrowing accounted for $34 million. \n \nCounty Debt Issued by Type: FY 1999 \n \nOther long-term $34 \n \nLease purchase \n \n$62 \n \nG.O. bond \n \n$165 \n \nShort-term \n \n$227 \n \nRevenue bond \n \n$563 \n \n$0 \n \n$200 $400 $600 $800 \n \nMillions ($) \n \nBorrowing in the form of revenue bonds for water and sewer systems totaled $553 million or over half of the total issued. Short-term borrowing for all purposes totaled an additional $227 \n6 \n \n 1999 Local Government Finance Highlights \nmillion. General obligation borrowing for public buildings amounted to $114 million while lease pool borrowing for public buildings accounted for an additional $23 million. \n \nCounty Debt Issued by Purpose by Amount: FY 1999 \n \nCategory Water and sewer Short-term Public buildings Public buildings Jails All other \n \nType Revenue Short-term \nG.O. Lease pool \nG.O. Other long-term \n \nAmount ($) $553 million $227 million $114million $23 million $23 million $16 million \n \n% of total 53% 22% 11% 2% 2% 2% \n \nCounties at the end of the fiscal year held a total of $1.8 billion in revenue bond debt, almost 60% of the debt held by counties. Outstanding general obligation borrowing amounted to $784 million or 26% of the debt held by counties. Lease purchase borrowing claimed an additional $245 million of the debt held at the end of the year. Revenue bond and G.O. debt together accounted for almost 85% of the outstanding debt held by counties at the end of the 1999 fiscal year. \n \nCounty Debt Outstanding at End of Year by Type: FY 1999 \n \nShort-term $72 \n \nOther long-term \n \n$175 \n \nLease purchase \n \n$246 \n \nGeneral obligation \n \nRevenue bond \n \n$784 \n \n$1,803 \n \n$0 \n \n$500 $1,000 $1,500 $2,000 \n \nMillions ($) \n \nCounty Debt Outstanding at End of Year by Amount: FY 1999 \n \nCategory Water and sewer Jails Public buildings All other Education Public buildings \n \nType Revenue \nG.O. G.O. Revenue G.O. Lease pool \n \nAmount ($) $1.6 billion $201 million $172 million $136 million $91 million $88 million \n \n% of total 51% 7% 6% 4% 3% 3% \n \nAt the end of the fiscal year, counties held a total of $1.6 billion in revenue bond debt in borrowing for water and sewer systems. This amount accounted for over half of the total debt outstanding at the end of the year. In addition, outstanding debt for jails in the form of general obligation bonds totaled $201 million. \n \n7 \n \n 1999 Local Government Finance Highlights \n \nCounty Cash and Investment Assets \nCounties at the end of FY 1999 held a total of \n$4.2 billion in cash and investment assets. Since the end of FY 1995, the amount of cash and investment and investment assets held by counties has increased from a level of $2.7 billion to the current level. The increase from FY 1998 to FY 1999 can be explained in part to the amount of debt issued during the past year. \n \nBillions ($) \n \nCounty Cash and Investment Assets Held at End of Year: FY 1995 - FY 1999 \n$8 $6 $4 $2 $0 \n'95 '96 '97 '98 '99 \n \nCounties held over 80% of their cash and investment assets in the form of all other funds, totaling $3.4 billion at the end of the year. Assets held in the form of bond funds amounted to $718 million (17%), an increase from the $204 held at the end of the previous year. Funds held in sinking funds equaled $108 million or only 3% of the total held at the end of the year. \n \nCounty Cash and Investment Assets Held at End of Year by Type: FY 1999 \nSinking funds $108 \n \nBond funds \n \n$718 \n \nAll other funds \n \n$3,390 \n \n$0 \n \n$1,000 $2,000 $3,000 $4,000 \n \nMillions ($) \n \nMunicipal Government Finances: 1999 \nIn FY 1999, municipal revenues totaled $4.1 billion, an increase over the $3.7 billion reported in the previous fiscal year. General revenues totaled $2.06 billion while revenues from enterprise funds totaled $2.06 billion. \nSpending by municipalities for all purposes amounted to $4.6 billion in FY 1999, an increase over the $4.0 billion reported in the previous fiscal year. General expenditures amounted to $1.8 billion while expenditures from enterprise funds totaled $2.0 billion. Debt retirement and interest costs claimed an additional $697 million in spending during the year. \nAt the end of the past fiscal year, municipalities held a total of $3.7 billion in outstanding debt, slightly less than the amount held at the end of the previous year. During the year, cities issued a total of $477 million in new debt of all types. Also, during the 1999 fiscal year, cities retired a total of $487 million in old debt. Interest payments on debt during 1999 amounted to just under $210 million. \n8 \n \n 1999 Local Government Finance Highlights \nAt the end of the 1999 fiscal year, municipalities reported holding a total of $2.7 billion in cash and investment assets, an increase from the amount of $2.4 billion held at the end of the previous year. \n \nMunicipal General Revenues \nMunicipal general revenues totaled $1.98 billion in FY 1999. General revenues have risen from a level of $1.6 billion in FY 1995 to the amount reported in 1999. \n \nBillions ($) \n \nMunicipal General Revenues: FY 1995 - FY 1999 \n$4 \n$2 \n$0 '95 '96 '97 '98 '99 \n \nBillions ($) \n \nMunicipal Local Tax Revenues: FY 1995 - FY 1999 \n$2 \n$1 \n$0 '95 '96 '97 '98 '99 \n \nLocal tax revenues, which would include property taxes, sales taxes and excise and special use taxes, generated a total of $1.2 billion for municipalities in the fiscal year. Although increasing in amount, local tax revenues have decreased slightly as a percentage of total revenues for municipalities since FY 1995  decreasing from 31% to the present 29%. \n \nLocal non-tax revenues, which are composed primarily of revenues from service charges, totaled $593 million in the past fiscal year, up significantly over the amount of $504 million in the previous year. Local non-tax revenues amounted to 19% of total revenues in the current year as opposed to 14% in FY 1998. \n \nMillions ($) \n \nMunicipal Local Non-tax Revenues: FY 1995 - FY 1999 \n$1,000 \n$750 \n$500 \n$250 \n$0 '95 '96 '97 '98 '99 \n \n9 \n \n 1999 Local Government Finance Highlights \n \nMillions ($) \n \nMunicipal Intergovernmental Revenues: FY 1995 - FY 1998 \n$400 \n$300 \n$200 \n$100 \n$0 '95 '96 '97 '98 '99 \n \nGeorgia's cities received a total of $193 million from intergovernmental revenues in the past fiscal year. Intergovernmental revenues equaled 5% of total municipal revenues in FY 1999. \nFunds received from the state government in FY 1999 amounted to $82 million for cities. Federal funds received by cities totaled $70 million and funds received from other local governments equaled $40 million. \n \nMunicipal Intergovernmental Revenues, by Type: FY 1995  FY 1999 (Millions of Dollars) \n \nSource State Federal Other local \n \nFY 1995 $48 $63 $28 \n \nFY 1996 $58 $55 $32 \n \nFY 1997 $63 $59 $36 \n \nFY 1998 $64 $166 $39 \n \nFY 1999 $82 $70 $40 \n \nMunicipal Expenditures \nTotal expenditures for Georgia's municipalities in FY 1999 equaled $4.6 billion, an increase over the $4.0 billion reported the previous year. Since FY 1995, total expenditures have increased from a level of $3.6 billion to the current level. \n \nBillions ($) \n \nMunicipal Total Expenditures: FY 1995 - FY 1999 \n$8 \n$6 \n$4 \n$2 \n$0 '95 '96 '97 '98 '99 \n \n10 \n \n 1999 Local Government Finance Highlights \nMunicipal General Expenditures \nGeneral expenditures for cities amounted to $1.8 billion in FY 1999, a slight increase over the $1.7 billion reported in the previous year. General expenditures have been very stable for cities over the past five years, growing from $1.5 billion to the current level. \n \nBillions ($) \n \nMunicipal General Expenditures: FY 1995 - FY 1999 \n$3 \n$2 \n$1 \n$0 '95 '96 '97 '98 '99 \n \nMunicipal General Expenditures, by Category: FY 1999 \n \nCategory Public safety Administration Highways, streets and drainage Leisure services Other expenditures Public works Community development Courts Education (non-school board) Health and human services \n \nAmount ($) $652 million $305 million $170 million $115 million $114 million $100 million $69 million $33 million $31 million $10 million \n \n% of Total 14% 7% 4% 3% 3% 2% 2% 1% 1% +0% \n \nExpenditures for public safety claimed the largest share of the expenditure dollar for municipalities in FY 1999, amounting to $652 million or 14% of total municipal spending. Expenditures for administration totaled $305 million or 7% of total spending. Spending for highways, streets and drainage amounted to $170 million, 4% of the total spent by cities. The top three general spending categories accounted for almost one-fourth of the total expenditures by municipalities in the past fiscal year. \n \nCapital spending, those expenditures for the purchase of equipment, land and structures, and construction, totaled $250 million in the past fiscal year, just 5% of total city spending. \n \nMillions ($) \n \nMunicipal Capital Expenditures: FY 1995 - FY 1999 \n$400 \n$300 \n$200 \n$100 \n$0 '95 '96 '97 '98 '99 \n \n11 \n \n 1999 Local Government Finance Highlights \nMunicipal Debt Service Costs \nDebt services costs in FY 1999 amounted to a total of $697 million or 15% of the total amount spent by municipalities. \nFinances of Municipal Enterprise Funds \nMunicipalities received a total of $2.1 billion in FY 1999 from the revenues of enterprise funds. Enterprise fund revenues have increased steadily from the $1.6 billion received in FY 1995. \n \nBillions ($) \n \nMillions ($) \n \nMunicipal Debt Service Costs: FY 1995 - FY 1999 \n$1,000 $750 $500 $250 $0 '95 '96 '97 '98 '99 \nMunicipal Enterprise Fund Revenues: FY 1995 - FY 1999 \n$4 $3 $2 $1 $0 \n'95 '96 '97 '98 '99 \n \nRevenues of Municipal Enterprise Funds, by Type: FY 1999 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $714 million $597 million $383 million $223 million $87 million $61 million \n \n% of total 17% 15% 9% 5% 2% 2% \n \nRevenues from water and sewer systems totaled $714 million in FY 1999 while electric supply system revenues amounted to $597 million. Revenues from airport systems equaled $383 million. Revenues from gas supply systems amounted to $223 million, while solid waste system revenues equaled $87 million and other enterprise funds generated $61 million in revenues for cities. \n \n12 \n \n 1999 Local Government Finance Highlights \nExpenditures from enterprise funds totaled $2.0 billion in the past year, an increase over the $1.8 billion reported in the previous year. In the five-year period, spending from enterprise funds has risen slightly from a level of $1.6 billion to the current $2 billion. \n \nBillions ($) \n \nMunicipal Enterprise Fund Expenditures: FY 1995 - FY 1999 \n$4 \n$3 \n$2 \n$1 \n$0 '95 '96 '97 '98 '99 \n \nExpenditures of Municipal Enterprise Funds, by Type: FY 1998 \n \nCategory Water and sewer supply system Electric supply system Airport system Gas supply system Solid waste system Other enterprise funds \n \nAmount ($) $902 million $502 million $265 million $182 million $123 million $70 million \n \n% of total 20% 11% 6% 4% 3% 2% \n \nWater and sewer supply systems incurred $902 million in expenditures for cities in FY 1999. Expenditures from electric supply systems totaled $502 million while airport system expenditures totaled $265 million. Spending for gas supply systems amounted to $182 million and solid waste system expenses amounted to $123 million. Expenditures from other enterprise funds totaled an additional $70 million for cities. \n \nMunicipal Debt Patterns \nGeorgia's cities in the 1999 fiscal year issued a total of $477 million in new debt of all types, a decrease from the $787 million issued in the previous year. Since FY 1995, municipalities have issued a total of $2.6 billion in debt of all types. \nAt the end of the past fiscal year, cities held a total of $3.7 million in outstanding debt. In FY 1999, cities, for the first time in the period under study, showed a decrease in the amount of debt outstanding at the end of the fiscal year. \n \nBillions ($) \n \nMunicipal Debt Issued and Amount Outstanding EOY: FY 1995 - FY 1999 \n \n$5 \n \n$4 \n \n$3 \n \n$2 \n \n$1 \n \n$0 \n \n'95 \n \n'96 \n \n'97 \n \n'98 \n \n'99 \n \nIssued ($) \n \nOutstanding EOY ($) \n \n13 \n \n 1999 Local Government Finance Highlights \n \nAlmost one-third of the debt issued by cities in the past fiscal year, totaling $148 million, was issued in the form of lease purchase debt. General obligation borrowing accounted for $130 million or 27% of total debt issued and borrowing in the form of revenue bonds equaled $127 million. \n \nMunicipal Debt Issued by Type: FY 1999 \n \nShort-term Other long-term Revenue bond \nG.O. bond Lease purchase \n \n$19 $52 \n \n$127 $130 \n$148 \n \n$0 \n \n$50 \n \n$100 $150 $200 \n \nMillions ($) \n \nOver two-thirds of the debt held by cities at the end of FY 1999 was held in the form of revenue bond debt  totaling $2.5 billion. General obligation debt outstanding totaled $636 million while other long-term borrowing totaled $360 million. Outstanding lease purchase debt equaled an additional $219 million. \n \nMunicipal Debt Outstanding at EO by Type: FY 1999 \n \nShort-term $13 Lease purchase $219 \n \nOther long-term G.O. bond \nRevenue bond \n \n$360 $636 \n \n$2,506 \n \n$0 \n \n$1,000 \n \n$2,000 \n \n$3,000 \n \nMillions ($) \n \nBorrowing in the form of lease pool for all other purposes accounted for $107 million of the new debt issued in the past fiscal year, almost one-fourth of the total borrowing by cities in the year. Multi-purpose borrowing in the form of general obligation bonds totaled $102 million and revenue bond borrowing for water and sewer systems accounted for $64 million. Borrowing in the form of revenue bonds for all other purposes accounted for an additional $58 million. \n \nMunicipal Debt Issued by Purpose by Amount: FY 1999 \n \nCategory All other Multi-purpose Water \u0026 sewer system All other Water \u0026 sewer system \n \nType Lease pool \nG.O. Revenue Revenue Other long-term \n \nAmount ($) $107 million $102 million $64 million $58 million $48 million \n \n% of total 23% 21% 14% 12% 10% \n \nTotal borrowing for water and sewer systems topped $119 million in the fiscal year, far below the $556 reported in the previous year. \nDebt issued in the form of revenue bonds for water and sewer systems accounted for $1.3 billion or 35% of the debt outstanding at the end of FY 1999. Revenue bond borrowing for airports, totaling $894 million, amounted to an additional 24% of the outstanding debt. Taken together, revenue bond borrowing for water and sewer systems and airports claimed almost 60% \n14 \n \n 1999 Local Government Finance Highlights \n \nof the outstanding debt held by cities at the end of the fiscal year. Borrowing of all types for water and sewer systems amounted to almost $1.7 billion of the outstanding debt held by cities at the end of the past fiscal year. \n \nMunicipal Debt Outstanding at End of Year by Amount: FY 1999 \n \nCategory Water \u0026 sewer system Airport Multi-purpose Water \u0026 sewer system All other \n \nType Revenue Revenue \nG.O. Other long-term \nRevenue \n \nAmount ($) $1.3 billion $861 million $438 million $333 million $171 million \n \n% of total 35% 23% 12% 9% 5% \n \nMunicipal Cash and Investment Assets \nMunicipalities held a total of $2.7 billion in cash and investment assets at the end of the 1999 fiscal year. At the end of the 1998, cities held a total of $2.4 billion in assets. \n \nBillions ($) \n \nMunicipal Cash and Investment Assets Held at End of Year: FY 1995 - FY 1999 \n$6 \n$4 \n$2 \n$0 '95 '96 '97 '98 '99 \n \nMunicipalities held almost 75% of their cash and investment assets in the form of all other funds, totaling just under $2 billion. Bond funds amounted to $426 million (16%) while funds held in sinking funds equaled $253 million or 9% of the total. \n \nMunicipal Cash and Investment Assets Held at End of Year by Type: FY 1999 \n \nSinking funds \n \n$253 \n \nBond funds \n \n$426 \n \nAll other funds $0 \n \n$1,997 \n \n$1,000 \n \n$2,000 \n \nMillions ($) \n \n$3,000 \n \n15 \n \n 1999 Local Government Finance Highlights \n \nConsolidated Government Finances: 1999 \nIn the past fiscal year, Consolidated governments reported total revenues amounting to $548 million. General revenues for consolidated governments equaled $458 million in the fiscal year while revenues from enterprise funds totaled $91 million. \nConsolidated governments reported expenditures totaling $530 million in the fiscal year. General expenditures amounted to $383 million while expenditures from enterprise funds equaled a total of $94 million. Debt service costs amounted to a total of $53 million in spending for consolidated governments. \nAt the end of the fiscal year, consolidated governments held a total of $297 million in outstanding debt of all types. During the year, the three consolidated governments issued a total of $48 million in new debt while a total of $38 million in old debt was retired. Interest payments on debt during the year amounted to a total of $15 million. \nAt the end of the 1999 fiscal year, the three consolidated governments held a total of $489 million in cash and investment assets. \n \nConsolidated General Revenues \nGeneral revenues for consolidated governments totaled $458 million in the fiscal year. General revenues accounted for over 83% of total consolidated revenues in the fiscal year. The marked increase in general revenues for consolidated governments from 1996 to 1997 is due to the inclusion of Augusta/Richmond County as a consolidated government in FY 1997. This factor will occur in all sections of the report. \n \nMillions ($) \n \nConsolidated General Revenues: FY 1995 - FY 1999 \n$800 \n$600 \n$400 \n$200 \n$0 '95 '96 '97 '98 '99 \n \nLocal tax revenues equaled $310 million for consolidated governments in FY 1999. Local tax revenues are composed of property taxes, sales taxes, excise and special use taxes and and revenues from licenses, permits and fees. \n \nMillions ($) \n \nConsolidated Local Tax Revenues: FY 1995 - FY 1999 \n$400 \n$300 \n$200 \n$100 \n$0 '95 '96 '97 '98 '99 \n \n16 \n \n 1999 Local Government Finance Highlights \n \nConsolidated governments reported a total of $95 million in FY 1999 from the collection of local non-tax revenues. Over the past three fiscal years, non-tax revenues have shown little growth for consolidated governments. \n \nMillions ($) \n \nConsolidated Local Non-tax Revenues: FY 1995 - FY 1999 \n$120 \n$90 \n$60 \n$30 \n$0 '95 '96 '97 '98 '99 \n \nIntergovernmental revenues received by consolidated governments equaled $53 million in the last fiscal year, equaling 10% of total revenues. Intergovernmental revenues have remained fairly constant as a percentage of total revenues for consolidated governments in the period. \n \nMillions ($) \n \nConsolidated Intergovernmental Revenues: FY 1995 - FY 1998 \n$100 \n$75 \n$50 \n$25 \n$0 '95 '96 '97 '98 '99 \n \nState funds received by the consolidated governments totaled $43 million in FY 1999. Funds received from the federal government amounted to $8 million and funds received from other local governments amount to $2 million. \n \nConsolidated Intergovernmental Revenues, by Type: FY 1995  FY 1999 \n \nSource State Federal Other local \n \nFY 1995 $36 million $9 million \n$592,000 \n \nFY 1996 $21 million $9 million \n$539,000 \n \nFY 1997 $41 million $12 million $5 million \n \nFY 1998 $30 million $11 million $1 million \n \nFY 1999 $43 million $8 million $2 million \n \n17 \n \n 1999 Local Government Finance Highlights \n \nRevenues from the collection of sales taxes accounted for over one-fourth (26%) of the revenues received by consolidated governments in the fiscal year, amounting to $147 million. Property tax revenues amounted to $111 million or 20% of total revenues. Revenues from other sources, totaling $55 million, accounted for 10% of total revenues. Intergovernmental revenues, totaling $53 million, accounted for another 10% of consolidated revenues while revenues from excise and special use taxes amounted to $52 million. \n \nConsolidated General Revenues, by Type: FY 1999 \n \nLicenses, permits Service charges \nExcise \u0026 special use Intergovt. \nOther revenues Property taxes \nSales taxes \n \n$18 $21 \n$52 $53 $55 \n \n$111 $147 \n \n$0 \n \n$50 $100 $150 $200 \n \nMillions ($) \n \nConsolidated Expenditures \nGeorgia's three consolidated governments reported expenditures totaling $530 million in FY 1999. \n \nMillions ($) \n \nConsolidated Total Expenditures: FY 1995 - FY 1999 \n$800 \n$600 \n$400 \n$200 \n$0 '95 '96 '97 '98 '99 \n \nConsolidated General Expenditures \nGeneral expenditures for consolidated governments amounted to $383 million in 1999, down from a level of $402 million reported in the previous year. General expenditures accounted just under 75% of the consolidated spending dollar. \n \nMillions ($) \n \nConsolidated General Expenditures: FY 1995 - FY 1999 \n$500 \n$400 \n$300 \n$200 \n$100 \n$0 '95 '96 '97 '98 '99 \n \n18 \n \n 1999 Local Government Finance Highlights \n \nConsolidated General Expenditures, by Category: FY 1999 \n \nCategory Public safety Administration Health and human services Highways, streets and drainage Leisure services Courts Community development Public works Other expenditures Education (non-school board) \n \nAmount ($) $122 million $51 million $40 million $26 million $24 million $19 million $12 million $11 million $10 million \n$0 \n \n% of Total 23% 10% 8% 5% 4% 4% 2% 2% 2% 0% \n \nPublic safety spending accounted for 23% of the total spending dollar in 1999, amounting to $122 million. Spending for administration totaled $51 million or 10% of total expenditure dollar. Spending for health and human services equaled $40 million or 8% of consolidated total expenditures. \n \nConsolidated governments spent a total of $68 million in FY 1999 for capital projects. Included were costs for the purchase of equipment, land and structures, and construction projects. In the fiscal year, capital spending accounted for 13% of the consolidated spending dollar. \n \nMillions ($) \n \nConsolidated Capital Spending: FY 1995 - FY 1999 \n$150 \n$100 \n$50 \n$0 '95 '96 '97 '98 '99 \n \nConsolidated Debt Service Costs \nThe three consolidated governments reported debt service costs amounting to $53 million in the 1999 fiscal year. Debt service costs amounted to just under 10% of total spending in the fiscal year. \n. \n19 \n \nMillions ($) \n \nConsolidated Debt Service Costs: FY 1995 - FY 1999 \n$100 \n$75 \n$50 \n$25 \n$0 '94 '95 '96 '97 '98 \n \n 1999 Local Government Finance Highlights \n \nFinances of Consolidated Enterprise Funds \nConsolidated governments realized a total of $91 million in revenues from enterprise funds during the 1999 fiscal year, amounting to 17% of total revenues. Enterprise fund revenues have remained fairly stable as a source of funds for consolidated governments in the period since FY 1997, remaining at about 16% of total revenues. \n \nMillions ($) \n \nConsolidated Enterprise Fund Revenues: FY 1995 - FY 1999 \n$150 \n$100 \n$50 \n$0 '95 '96 '97 '98 '99 \n \nConsolidated governments realized revenues of $62 million from water and sewer systems during the 1999 fiscal year, 11% of total revenues. Solid waste enterprise funds generated revenues of $10 million or 2% of total revenues. Revenues of other enterprise funds amounted to $9 million while airport revenues amounted to just under $9 million. \n \nRevenues of Consolidated Enterprise Funds, by Type: FY 1999 \n \nCategory Water and sewer supply system Solid waste system Other enterprise funds Airport \n \nAmount ($) $62 million $10 million $9 million $9 million \n \n% of total 11% 2% 2% 2% \n \nExpenditures from enterprise funds totaled $94 million in FY 1999, just 17% of total expenditures. Enterprise fund spending increased from the $80 million reported in the previous year. \n \nMillions ($) \n \nConsolidated Enterprise Fund Expenditures: FY 1995 - FY 1999 \n$150 \n$100 \n$50 \n$0 '95 '96 '97 '98 '99 \n \n20 \n \n 1999 Local Government Finance Highlights \n \nExpenditures from Consolidated Enterprise Funds, by Type: FY 1999 \n \nCategory Water and sewer supply system Other enterprise funds Airport Solid waste system \n \nAmount ($) $58 million $15 million $11 million $10 million \n \n% of total 11% 3% 2% 2% \n \nExpenditures for water and sewer systems from enterprise funds amounted to $58 million in FY 1999, over 11% of total expenditures. Expenditures for other enterprise funds amounted to an additional $15 million. Spending for airports from enterprise funds totaled $11 million while expenditures for solid waste systems amounted to $10 million. \n \nConsolidated Debt Patterns \n \nAt the end of the 1999 fiscal year, consolidated governments reported a total of $297 million in outstanding debt of all types. During the year, the three consolidated governments issued a total of $48 million in new debt for all purposes. \n \nConsolidated Debt Issued and Amount Outstanding EOY: FY 1995 - FY 1999 \n$400 \n$300 \n$200 \n \nMillions ($) \n \nSince FY 1995, consolidated governments \n \n$100 \n \nhave issued a total of $245 million in new debt of all types. The amount of debt outstanding at the \n \n$0 '95 '96 '97 '98 '99 \n \nend of each year has increased from a level of $166 million to the present level of $297 million. \n \nIssued ($) \n \nOutstanding EOY ($) \n \nThe increase is again due in large part to the \n \ninclusion of Augusta/Richmond County as a consolidated government in FY 1997. \n \nConsolidated governments issued a total of $46 million in revenue bond debt during the 1999 fiscal year, accounting for almost 96% of the new debt issued. Borrowing in the form of lease purchase debt amounted to $2 million while other long-term borrowing amounted to less than $1 million. Consolidated governments incurred no general obligation or short-term borrowing during the past fiscal year. \n \nConsolidated Debt Issued by Type: FY 1999 \n \nShort-term \n \nGeneral obligation \n \nOther long-term $1 \n \nLease purchase $2 \n \nRevenue bond \n \n$46 \n \n$0 \n \n$20 \n \n$40 \n \n$60 \n \nMillions ($) \n \nRevenue bond borrowing for water and sewer systems totaled $38 million or over threefourths of the total borrowing by consolidated governments in FY 1999. Borrowing for all other \n21 \n \n 1999 Local Government Finance Highlights \npurposes in the form of other long-term debt totaled $5 million while borrowing in the form of revenue bonds for solid waste systems totaled $4 million. Lease pool obligations for all other purposes amounted to just over $1.1 million. \n \nConsolidated Debt Issued by Purpose by Amount: FY 1999 \n \nCategory All other Multi-purpose Water \u0026 sewer system All other \n \nType Revenue Lease pool Other long-term Lease pool \n \nAmount ($) $46 million $1 million \n$457,000 $108,000 \n \n% of total 96% 3% 1% +0% \n \nRevenue bonds, totaling $202 million, accounted for 68% of the outstanding debt held by consolidated governments at the end of the last fiscal year. Outstanding general obligation borrowing amounted to $45 million or 15% of the outstanding debt. Other long-term borrowing equaled $36 million and outstanding lease pool borrowing totaled $14 million. \n \nConsolidated Debt Outstanding at End of Year by Type: FY 1999 \n \nShort-term Lease pool Other long-term General obligation Revenue bond \n \n$14 $36 $45 \n \n$202 \n \n$0 $50 $100 $150 $200 $250 Millions ($) \n \nWater and sewer borrowing in the form of revenue bonds, totaling $128 million, accounted for 43% of the outstanding debt held by consolidated governments at the end of the past fiscal year. Revenue bond borrowing for all other uses accounted for an additional $67 million. General obligation borrowing for multi-purposes amounted to $39 million or 13% of the outstanding debt. \n \nConsolidated Debt Outstanding at End of Year by Amount: FY 1999 \n \nCategory Water and sewer All other Multi-purpose Water and sewer All other \n \nType Revenue Revenue \nG.O. Other long-term Other long-term \n \nAmount ($) $128 million $67 million $39 million $20 million $16 million \n \n% of total 43% 22% 13% 7% 5% \n \n22 \n \n 1999 Local Government Finance Highlights \n \nConsolidated Cash and Investment Assets \nAt the end of the 1999 fiscal year, Georgia's consolidated governments held a total of $489 million in cash and investment assets. Since the end of the 1995 fiscal year, the amount of cash and investment assets held by consolidated governments has increased by almost 130%. \n \nMillions ($) \n \nConsolidated Cash and Investment Assets Held at End of Year: FY 1995 - FY 1999 \n \n$800 $600 $400 $200 \n$0 \n \n'95 '96 '97 '98 '99 \n \nConsolidated governments at the end of 1999 held 80% of their cash and investment assets in the form of all other funds  a total of $388 million. Assets held in bond funds accounted for $81 million while those held in sinking funds accounted for $20 million of the total amount held. \n \nConsolidated Cash and Investment Assets Held EOY by Type: FY 1999 \nSinking funds $20 \n \nBond funds \n \n$81 \n \nAll other funds \n \n$388 \n \n$0 $100 $200 $300 $400 $500 Millions ($) \n \n23 \n \n 1999 Local Government Finance Highlights \nAppendix A: Data Categories \n \nGeneral Revenues Property Taxes \nReal 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 tax MARTA tax 1 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 Revenues of county boards of health 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 DHR physical and mental health grants 2 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 \n \nFee collections of county officers 2 Receipts from sales of materials and surplus \nequipment Receipts from sale of real property (land and \nbuildings) Rents and royalties Cemetery fees 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 Tax commissioner 2 Tax assessor/appraiser 2 General administration General government buildings General insurance Legal fees Courts Superior court 2 State court 2 Juvenile and magistrate court 2 Probate court 2 Clerk of courts 2 Municipal court 3 Public Safety and Corrections Sheriff's department 2 Police department Correctional institute 2 Jail Fire department Community Development Community development Building inspection and regulation Highways Highways, roads and bridges Drainage Health and Human Service County/municipal hospital Payments to other hospitals Public health Public welfare Ambulance service \n \nA - 1 \n \n 1999 Local Government Finance Highlights \nAppendix A: Data Categories \n \nDHR physical and mental health grants 2 Leisure Services \nParks 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 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 \n1  DeKalb and Fulton Counties only 2  County and consolidated governments 3  Consolidated and municipal governments \n \nGarbage 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 and sewer 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 \n \nA - 2 \n \n 1999 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 1999 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax MARTA Taxes Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 5,533,217,615 4,794,142,014 \n739,075,601 \nAmount ($) 4,794,142,014 1,798,091,882 1,407,197,941 \n390,893,941 \n1,391,875,119 464,131,972 250,661,589 677,081,558 \n216,383,902 36,321,436 \n133,305,520 29,753,986 12,520,285 4,482,675 \n127,755,151 \n462,488,839 345,097,729 \n85,905,981 31,485,129 \n797,547,121 160,587,089 636,960,032 \n739,075,601 608,430,426 \n0 455,389 4,926,935 97,710,539 27,552,312 \nB - 1 \n \nPer capita amount ($) \n756.86 655.77 101.09 \nPer capita amount ($) \n655.77 245.95 192.48 \n53.47 \n190.39 63.49 34.29 92.61 \n29.60 4.97 \n18.23 4.07 1.71 0.61 \n17.47 \n63.26 47.20 11.75 \n4.31 \n109.09 21.97 87.13 \n101.09 83.22 0.00 0.06 0.67 13.37 3.77 \n \nPercent of total 100.0% 86.6% 13.4% \nPercent of total \n86.6% 32.5% 25.4% \n7.1% 25.2% \n8.4% 4.5% 12.2% \n3.9% 0.7% 2.4% 0.5% 0.2% 0.1% \n2.3% \n8.4% 6.2% 1.6% 0.6% \n14.4% 2.9% \n11.5% \n13.4% 11.0% \n0.0% 0.0% 0.1% 1.8% 0.5% \n \n 1999 Local Government Finance Highlights \nAppendix B: County Local Government Finance Overview: FY 1999 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs \nExpenditure Items \nGeneral Expenditures Administration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt Retirement and Interest Costs Debt retirement Interest costs \n \nAmount ($) 5,583,163,731 4,055,188,906 \n839,584,606 688,390,219 \nFY 1999 \n4,055,188,906 643,337,081 289,779,608 939,938,413 77,686,327 516,151,701 177,872,128 69,009,920 287,690,887 1,810,479 165,124,947 886,787,415 \n839,584,606 646,664,542 \n0 527,775 12,804,648 131,337,360 48,250,281 \n688,390,219 538,578,631 149,811,588 \n \nPer capita amount ($) \n763.69 554.69 114.84 \n94.16 \nPer capita amount ($) \n554.69 88.00 39.64 \n128.57 10.63 70.60 24.33 9.44 39.35 0.25 22.59 \n121.30 \n114.84 88.45 0.00 0.07 1.75 17.96 6.60 \n94.16 73.67 20.49 \n \nPercent of total \n100.0% 72.6% 15.0% 12.3% \nPercent of total \n72.6% 11.5% \n5.2% 16.8% \n1.4% 9.2% 3.2% 1.2% 5.2% 0.0% 3.0% 15.9% \n15.0% 11.6% \n0.0% 0.0% 0.2% 2.4% 0.9% \n12.3% 9.6% 2.7% \n \nB - 2 \n \n 1999 Local Government Finance Highlights \n \nAppendix B: County Local Government Finance Overview: FY 1999 \n \nDebt Items \nOutstanding at beginning of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \nAmount ($) \n2,579,462,832 1,428,852,808 \n671,532,465 164,241,431 235,712,841 \n79,123,287 \n \nPer capita amount ($) \n352.83 195.45 \n91.86 22.47 32.24 10.82 \n \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n1,050,752,198 562,456,000 164,976,590 33,704,562 62,394,129 227,220,917 \n \n143.73 76.94 22.57 4.61 8.53 31.08 \n \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n538,578,631 175,919,137 \n53,281,436 22,840,450 52,437,135 234,100,473 \n \n73.67 24.06 \n7.29 3.12 7.17 32.02 \n \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n3,079,707,087 1,803,049,671 \n783,945,077 174,998,147 245,464,214 \n72,249,978 \n \n421.26 246.63 107.23 \n23.94 33.58 \n9.88 \n \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n149,811,588 83,595,122 36,926,162 7,503,834 15,105,271 6,681,199 \n \n20.49 11.43 \n5.05 1.03 2.07 0.91 \n \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held inall other funds \n \nAmount ($) \n4,216,142,513 108,243,077 717,888,639 \n3,390,010,797 \n \nPer capita amount ($) \n576.70 14.81 98.20 \n463.70 \n \nB - 3 \n \nPercent of total 100.0% 55.4% 26.0% \n6.4% 9.1% 3.1% \n100.0% 53.5% 15.7% 3.2% 5.9% 21.6% \n100.0% 32.7% 9.9% 4.2% 9.7% 43.5% \n100.0% 58.5% 25.5% 5.7% 8.0% 2.3% \n100.0% 55.8% 24.6% 5.0% 10.1% 4.5% \nPercent of total 100.0% \n2.6% 17.0% 80.4% \n \n 1999 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 1999 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax MARTA Taxes Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 4,044,234,886 1,979,895,881 2,064,339,005 \nAmount ($) 1,979,895,881 \n438,565,597 383,892,029 \n54,673,568 \n397,238,639 337,020,503 \n616,438 59,601,698 \n357,906,150 60,813,476 91,479,158 65,932,196 \n134,996,467 4,684,853 \n118,573,792 \n193,009,473 82,275,642 70,361,876 40,371,955 \n474,602,230 160,356,261 314,245,969 \n2,064,339,005 714,174,253 596,992,086 222,998,505 382,796,661 86,627,955 60,749,545 \nC - 1 \n \nPer capita amount ($) \n1,550.78 759.20 791.58 \nPer capita amount ($) \n759.20 168.17 147.21 \n20.96 \n152.32 129.23 \n0.24 22.85 \n137.24 23.32 35.08 25.28 51.76 1.80 \n45.47 \n74.01 31.55 26.98 15.48 \n181.99 61.49 \n120.50 \n791.58 273.85 228.92 \n85.51 146.79 \n33.22 23.29 \n \nPercent of total 100.0% 49.0% 51.0% \nPercent of total \n49.0% 10.8% \n9.5% 1.4% 9.8% 8.3% 0.0% 1.5% \n8.8% 1.5% 2.3% 1.6% 3.3% 0.1% \n2.9% \n4.8% 2.0% 1.7% 1.0% \n11.7% 4.0% 7.8% \n51.0% 17.7% 14.8% \n5.5% 9.5% 2.1% 1.5% \n \n 1999 Local Government Finance Highlights \nAppendix C: Municipal Local Government Finance Overview: FY 1999 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs \nExpenditure Items \nGeneral Expenditures Administration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt Retirement and Interest Costs Debt retirement Interest costs \n \nAmount ($) 4,590,877,277 1,850,679,591 2,043,493,319 \n696,704,367 \nFY 1999 \n1,850,679,591 305,397,430 32,562,520 652,128,183 69,141,948 9,965,807 114,606,314 99,742,843 169,607,528 31,412,144 114,382,505 251,732,369 \n2,043,493,319 902,331,015 501,893,696 181,735,114 264,631,065 123,240,242 69,662,187 \n696,704,367 487,187,498 209,516,869 \n \nPer capita amount ($) \n1,784.45 719.35 794.30 270.81 \nPer capita amount ($) \n719.35 118.71 \n12.66 253.48 \n26.88 3.87 \n44.55 38.77 65.93 12.21 44.46 97.85 \n794.30 350.73 195.08 \n70.64 102.86 \n47.90 27.08 \n270.81 189.37 \n81.44 \n \nPercent of total \n100.0% 40.3% 44.5% 15.2% \nPercent of total \n40.3% 6.7% 0.7% \n14.2% 1.5% 0.2% 2.5% 2.2% 3.7% 0.7% 2.5% 5.5% \n44.5% 19.7% 10.9% \n4.0% 5.8% 2.7% 1.5% \n15.2% 10.6% \n4.6% \n \nC - 2 \n \n 1999 Local Government Finance Highlights \n \nAppendix C: Municipal Local Government Finance Overview: FY 1999 \n \nDebt Items \nOutstanding at beginning of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \nAmount ($) \n3,749,179,279 2,545,042,359 \n635,068,303 347,054,531 212,745,705 \n9,268,381 \n \nPer capita amount ($) \n1,437.64 975.91 243.52 133.08 81.58 3.55 \n \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n477,119,860 127,333,376 130,026,350 \n52,250,848 148,231,835 \n19,277,451 \n \n182.95 48.83 49.86 20.04 56.84 7.39 \n \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n487,187,498 161,448,739 128,439,716 \n39,521,391 141,952,877 \n15,824,775 \n \n186.81 61.91 49.25 15.15 54.43 6.07 \n \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n3,733,879,888 2,506,439,880 \n636,340,395 359,738,826 218,639,323 \n12,721,464 \n \n1,431.77 961.11 244.01 137.94 83.84 4.88 \n \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n209,516,869 136,280,338 \n45,264,492 15,710,862 11,472,851 \n788,326 \n \n80.34 52.26 17.36 \n6.02 4.40 0.30 \n \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held inall other funds \n \nAmount ($) \n2,676,249,067 252,732,061 426,301,319 \n1,997,215,687 \n \nPer capita amount ($) \n1,026.22 96.91 \n163.47 765.84 \n \nPercent of total 100.0% 67.9% 16.9% \n9.3% 5.7% 0.2% \n100.0% 26.7% 27.3% 11.0% 31.1% 4.0% \n100.0% 33.1% 26.4% 8.1% 29.1% 3.2% \n100.0% 67.1% 17.0% 9.6% 5.9% 0.3% \n100.0% 65.0% 21.6% 7.5% 5.5% 0.4% \nPercent of total 100.0% \n9.4% 15.9% 74.6% \n \nC - 3 \n \n 1999 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 1999 \n \nTotal Revenues General Revenues Enterprise Fund Revenues \nRevenue Items General Revenues \nProperty Taxes Real and personal property taxes All other property taxes \nSales Taxes Local option sales tax MARTA Taxes Special purpose sales tax \nExcise and special use taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes \nLicenses, permits and fees \nIntergovernmental revenues, by source State Federal Local \nService charges and other revenues Service charge revenues Other revenues \nEnterprise Fund Revenues Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \n \nAmount ($) 548,392,252 457,728,555 90,663,697 \nAmount ($) 457,728,555 111,082,677 81,152,226 29,930,451 \n146,820,585 73,428,228 0 73,392,357 \n52,416,248 7,713,543 \n17,037,767 6,536,244 \n20,534,706 593,988 \n18,435,598 \n52,815,118 42,969,288 \n8,229,278 1,616,552 \n76,158,329 20,744,843 55,413,486 \n90,663,697 62,335,973 \n0 0 8,708,300 10,415,570 9,203,854 \nD - 1 \n \nPer capita amount ($) \n1,184.42 988.60 195.82 \nPer capita amount ($) \n988.60 239.92 175.27 \n64.64 \n317.10 158.59 \n0.00 158.51 \n113.21 16.66 36.80 14.12 44.35 1.28 \n39.82 \n114.07 92.81 17.77 3.49 \n164.49 44.80 \n119.68 \n195.82 134.63 \n0.00 0.00 18.81 22.50 19.88 \n \nPercent of total 100.0% 83.5% 16.5% \nPercent of total \n83.5% 20.3% 14.8% \n5.5% 26.8% 13.4% \n0.0% 13.4% \n9.6% 1.4% 3.1% 1.2% 3.7% 0.1% \n3.4% \n9.6% 7.8% 1.5% 0.3% \n13.9% 3.8% \n10.1% \n16.5% 11.4% \n0.0% 0.0% 1.6% 1.9% 1.7% \n \n 1999 Local Government Finance Highlights \nAppendix D: Consolidated Local Government Finance Overview: FY 1999 \n \nTotal Expenditures General Expenditures Enterprise Fund Expenditures Debt Retirement and Interest Costs \nExpenditure Items \nGeneral Expenditures Administration Courts Public safety Community development Health and human services Leisure services Public works Highways, streets and drainage Education (non-school board) Other expenditures Capital expenditures \nEnterprise Fund Expenditures Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds \nDebt Retirement and Interest Costs Debt retirement Interest costs \n \nAmount ($) 530,436,677 383,392,273 94,401,181 52,643,223 \nFY 1999 \n383,392,273 51,105,458 19,447,242 \n122,358,366 12,251,774 39,662,113 23,581,688 11,218,831 25,741,831 0 10,270,876 67,754,094 \n94,401,181 58,055,192 \n0 0 11,470,331 9,701,907 15,173,751 \n52,643,223 37,941,730 14,701,493 \n \nPer capita amount ($) \n1,145.64 828.05 203.89 113.70 \nPer capita amount ($) \n828.05 110.38 \n42.00 264.27 \n26.46 85.66 50.93 24.23 55.60 \n0.00 22.18 146.34 \n203.89 125.39 \n0.00 0.00 24.77 20.95 32.77 \n113.70 81.95 31.75 \n \nPercent of total \n100.0% 72.3% 17.8% 9.9% \nPercent of total \n72.3% 9.6% 3.7% \n23.1% 2.3% 7.5% 4.4% 2.1% 4.9% 0.0% 1.9% \n12.8% \n17.8% 10.9% \n0.0% 0.0% 2.2% 1.8% 2.9% \n9.9% 7.2% 2.8% \n \nD - 2 \n \n 1999 Local Government Finance Highlights \n \nAppendix D: Consolidated Local Government Finance Overview: FY 1999 \n \nDebt Items \nOutstanding at beginning of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \nAmount ($) \n287,175,934 174,395,665 \n57,850,000 37,469,290 17,460,979 \n0 \n \nPer capita amount ($) \n620.24 376.66 124.94 \n80.93 37.71 \n0.00 \n \nPercent of total \n100.0% 60.7% 20.1% 13.0% 6.1% 0.0% \n \nIssued during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n47,591,660 45,575,000 \n0 456,609 1,560,051 \n0 \n \n102.79 98.43 0.00 0.99 3.37 0.00 \n \n100.0% 95.8% 0.0% 1.0% 3.3% 0.0% \n \nRetired during fiscal year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n37,941,730 18,156,819 12,995,000 \n1,888,798 4,901,113 \n0 \n \n81.95 39.22 28.07 \n4.08 10.59 \n0.00 \n \n100.0% 47.9% 34.2% 5.0% 12.9% 0.0% \n \nOutstanding at end of year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n296,825,864 201,813,846 \n44,855,000 36,037,101 14,119,917 \n0 \n \n641.08 435.88 \n96.88 77.83 30.50 \n0.00 \n \n100.0% 68.0% 15.1% 12.1% 4.8% 0.0% \n \nInterest paid on debt during year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital purchase Short-term debt \n \n14,701,493 9,388,768 2,511,275 2,125,143 676,307 0 \n \n31.75 20.28 \n5.42 4.59 1.46 0.00 \n \n100.0% 63.9% 17.1% 14.5% 4.6% 0.0% \n \nCash and Investment Assets Amount held at end of year \nHeld in sinking funds Held in bond funds Held inall other funds \n \nAmount ($) \n488,748,762 19,635,706 80,720,063 \n388,392,993 \n \nPer capita amount ($) \n1,055.60 42.41 \n174.34 838.85 \n \nPercent of total \n100.0% 4.0% \n16.5% 79.5% \n \nD - 3 \n \n 1999 Local Government Finance Highlights \n \nAppendix E. County and Consolidated Governments Included in the 1999 Local Government Finance Highlights \n \nCounty \n \nResponded to survey \n \n1 Appling \n \nYes \n \n2 Athens-Clarke * \n \nYes \n \n3 Atkinson \n \nYes \n \n4 Augusta/Richmond * Yes \n \n5 Bacon \n \nYes \n \n6 Baker \n \nYes \n \n7 Baldwin \n \nYes \n \n8 Banks \n \nYes \n \n9 Barrow \n \nYes \n \n10 Bartow \n \nYes \n \n11 Ben Hill \n \nYes \n \n12 Berrien \n \nYes \n \n13 Bibb \n \nYes \n \n14 Bleckley \n \nYes \n \n15 Brantley \n \nYes \n \n16 Brooks \n \nYes \n \n17 Bryan \n \nYes \n \n18 Bulloch \n \nYes \n \n19 Burke \n \nYes \n \n20 Butts \n \nYes \n \n21 Calhoun \n \nYes \n \n22 Camden \n \nYes \n \n23 Candler \n \nYes \n \n24 Carroll \n \nYes \n \n25 Catoosa \n \nYes \n \n26 Charlton \n \nYes \n \n27 Chatham \n \nYes \n \n28 Chattahoochee \n \nYes \n \n29 Chattooga \n \nYes \n \n30 Cherokee \n \nYes \n \n31 Clay \n \nYes \n \n32 Clayton \n \nYes \n \n33 Clinch \n \nYes \n \n34 Cobb \n \nYes \n \n35 Coffee \n \nYes \n \n36 Colquitt \n \nYes \n \n37 Columbia \n \nYes \n \n38 Columbus/Muscogee * Yes \n \n39 Cook \n \nYes \n \n40 Coweta \n \nYes \n \n41 Crawford \n \nYes \n \nCounty \n42 Crisp 43 Dade 44 Dawson 45 Decatur 46 DeKalb 47 Dodge 48 Dooly 49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin 80 Jackson 81 Jasper 82 Jeff Davis \n \nResponded to to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nCounty \n83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar 88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 97 Madison 98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman 120 Rabun 121 Randolph 122 Rockdale 123 Schley \n \nResponded to survey \nYes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nE - 1 \n \n 1999 Local Government Finance Highlights \n \nAppendix E. County and Consolidated Governments Included in the 1999 Local Government Finance Highlights \n \nCounty \n124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nCounty \n136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker 147 Walton \n \nResponded to to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nCounty \n148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth \n \nResponded to survey \nYes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \n* - Consolidated county/city government \n \nE - 2 \n \n 1999 Local Government Finance Highlights \n \nAppendix F. Municipal Governments Included in the 1999 Local Government Finance Highlights \n \nMunicipality \n1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany 10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade 23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 41 Baxley \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes \n \nMunicipality \n42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bibb City 48 Bishop 49 Blackshear 50 Blairsville 51 Blakely 52 Bloomingdale 53 Blue Ridge 54 Bluffton 55 Blythe 56 Bogart 57 Boston 58 Bostwick 59 Bowdon 60 Bowersville 61 Bowman 62 Braselton 63 Braswell 64 Bremen 65 Brinson 66 Bronwood 67 Brooklet 68 Brooks 69 Broxton 70 Brunswick 71 Buchanan 72 Buckhead 73 Buena Vista 74 Buford 75 Butler 76 Byromville 77 Byron 78 Cadwell 79 Cairo 80 Calhoun 81 Camak 82 Camilla \n \nResponded to to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nMunicipality \n83 Canon 84 Canton 85 Carl 86 Carlton 87 Carnesville 88 Carrollton 89 Cartersville 90 Cave Spring 91 Cecil 92 Cedartown 93 Centerville 94 Centralhatchee 95 Chamblee 96 Chatsworth 97 Chauncey 98 Chester 99 Chickamauga 100 Clarkesville 101 Clarkston 102 Claxton 103 Clayton 104 Clermont 105 Cleveland 106 Climax 107 Cobbtown 108 Cochran 109 Cohutta 110 Colbert 111 Coleman 112 College Park 113 Collins 114 Colquitt 115 Comer 116 Commerce 117 Concord 118 Conyers 119 Coolidge 120 Cordele 121 Cornelia 122 Covington 123 Crawford \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nF - 1 \n \n 1999 Local Government Finance Highlights \n \nAppendix F. Municipal Governments Included in the 1999 Local Government Finance Highlights \n \nMunicipality \n124 Crawfordville 125 Culloden 126 Cumming 127 Cusseta 128 Cuthbert 129 Dacula 130 Dahlonega 131 Daisy 132 Dallas 133 Dalton 134 Damascus 135 Danielsville 136 Danville 137 Darien 138 Dasher 139 Davisboro 140 Dawson 141 Dawsonville 142 Dearing 143 Decatur 144 Deepstep 145 Demorest 146 Denton 147 DeSoto 148 Dexter 149 Dillard 150 Doerun 151 Donalsonville 152 Dooling 153 Doraville 154 Douglas 155 Douglasville 156 Dublin 157 Dudley 158 Duluth 159 DuPont 160 East Dublin 161 East Ellijay 162 East Point 163 Eastman 164 Eatonton \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nMunicipality \n \nResponded to to survey \n \n165 Edgehill \n \nYes \n \n166 Edison \n \nYes \n \n167 Elberton \n \nYes \n \n168 Ellaville \n \nYes \n \n169 Ellenton \n \nYes \n \n170 Ellijay \n \nYes \n \n171 Emerson \n \nYes \n \n172 Enigma \n \nYes \n \n173 Ephesus \n \nYes \n \n174 Eton \n \nYes \n \n175 Euharlee \n \nYes \n \n176 Fairburn \n \nYes \n \n177 Fairmount \n \nYes \n \n178 Fargo \n \nYes \n \n179 Fayetteville \n \nYes \n \n180 Fitzgerald \n \nYes \n \n181 Flemington \n \nYes \n \n182 Flovilla \n \nYes \n \n183 Flowery Branch \n \nYes \n \n184 Folkston \n \nYes \n \n185 Forest Park \n \nYes \n \n186 Forsyth \n \nYes \n \n187 Fort Gaines \n \nYes \n \n188 Fort Oglethorpe \n \nYes \n \n189 Fort Valley \n \nYes \n \n190 Franklin \n \nYes \n \n191 Franklin Springs \n \nYes \n \n192 Funston \n \nYes \n \n193 Gainesville \n \nYes \n \n194 Garden City \n \nYes \n \n195 Garfield \n \nYes \n \n196 Gay \n \nYes \n \n197 Geneva \n \nYes \n \n198 Georgetown \n \nYes \n \n199 Gibson \n \nYes \n \n200 Gillsville \n \nYes \n \n201 Girard \n \nYes \n \n202 Glennville \n \nYes \n \n203 Glenwood \n \nYes \n \n204 Good Hope \n \nYes \n \n205 Gordon \n \nYes \n \nMunicipality \n206 Graham 207 Grantville 208 Gray 209 Grayson 210 Greensboro 211 Greenville 212 Griffin 213 Grovetown 214 Gum Branch 215 Guyton 216 Hagan 217 Hahira 218 Hamilton 219 Hampton 220 Hapeville 221 Haralson 222 Harlem 223 Harrison 224 Hartwell 225 Hawkinsville 226 Hazlehurst 227 Helen 228 Helena 229 Hephzibah 230 Hiawassee 231 Higgston 232 Hiltonia 233 Hinesville 234 Hiram 235 Hoboken 236 Hogansville 237 Holly Springs 238 Homeland 239 Homer 240 Homerville 241 Hoschton 242 Hull 243 Ideal 244 Ila 245 Iron City 246 Irwinton \n \nResponded to survey \nYes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nF - 2 \n \n 1999 Local Government Finance Highlights \n \nAppendix F. Municipal Governments Included in the 1999 Local Government Finance Highlights \n \nMunicipality \n247 Ivey 248 Jackson 249 Jacksonville 250 Jakin 251 Jasper 252 Jefferson 253 Jeffersonville 254 Jenkinsburg 255 Jersey 256 Jesup 257 Jonesboro 258 Junction City 259 Kennesaw 260 Keysville 261 Kingsland 262 Kingston 263 Kite 264 LaFayette 265 LaGrange 266 Lake City 267 Lake Park 268 Lakeland 269 Lavonia 270 Lawrenceville 271 Leary 272 Leesburg 273 Lenox 274 Leslie 275 Lexington 276 Lilburn 277 Lilly 278 Lincolnton 279 Lithia Springs 280 Lithonia 281 Locust Grove 282 Loganville 283 Lone Oak 284 Lookout Mountain 285 Louisville 286 Lovejoy 287 Ludowici \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes \n \nMunicipality \n288 Lula 289 Lumber City 290 Lumpkin 291 Luthersville 292 Lyerly 293 Lyons 294 Macon 295 Madison 296 Manassas 297 Manchester 298 Mansfield 299 Marietta 300 Marshallville 301 Martin 302 Maxeys 303 Maysville 304 McCaysville 305 McDonough 306 McIntyre 307 McRae 308 Meansville 309 Meigs 310 Menlo 311 Metter 312 Midville 313 Midway 314 Milan 315 Milledgeville 316 Millen 317 Milner 318 Mineral Bluff 319 Mitchell 320 Molena 321 Monroe 322 Montezuma 323 Monticello 324 Montrose 325 Moreland 326 Morgan 327 Morganton 328 Morrow \n \nResponded to to survey \nYes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nMunicipality \n \nResponded to survey \n \n329 Morven \n \nYes \n \n330 Moultrie \n \nYes \n \n331 Mount Airy \n \nYes \n \n332 Mount Vernon \n \nYes \n \n333 Mount Zion \n \nYes \n \n334 Mountain City \n \nYes \n \n335 Mountain Park \n \nYes \n \n336 Nahunta \n \nYes \n \n337 Nashville \n \nYes \n \n338 Nelson \n \nYes \n \n339 Newborn \n \nYes \n \n340 Newington \n \nYes \n \n341 Newnan \n \nYes \n \n342 Newton \n \nYes \n \n343 Nicholls \n \nYes \n \n344 Nicholson \n \nYes \n \n345 Norcross \n \nYes \n \n346 Norman Park \n \nYes \n \n347 North High Shoals \n \nYes \n \n348 Norwood \n \nYes \n \n349 Nunez \n \nYes \n \n350 Oak Park \n \nYes \n \n351 Oakwood \n \nYes \n \n352 Ochlocknee \n \nYes \n \n353 Ocilla \n \nYes \n \n354 Oconee \n \nYes \n \n355 Odum \n \nYes \n \n356 Offerman \n \nYes \n \n357 Oglethorpe \n \nYes \n \n358 Oliver \n \nYes \n \n359 Omega \n \nYes \n \n360 Orchard Hill \n \nYes \n \n361 Oxford \n \nYes \n \n362 Palmetto \n \nYes \n \n363 Parrott \n \nYes \n \n364 Patterson \n \nYes \n \n365 Pavo \n \nYes \n \n366 Payne City \n \nYes \n \n367 Peachtree City \n \nYes \n \n368 Pearson \n \nYes \n \n369 Pelham \n \nYes \n \nF - 3 \n \n 1999 Local Government Finance Highlights \n \nAppendix F. Municipal Governments Included in the 1999 Local Government Finance Highlights \n \nMunicipality \n370 Pembroke 371 Pendergrass 372 Perry 373 Pine Lake 374 Pine Mountain 375 Pinehurst 376 Pineview 377 Pitts 378 Plains 379 Plainville 380 Pooler 381 Port Wentworth 382 Portal 383 Porterdale 384 Poulan 385 Powder Springs 386 Preston 387 Pulaski 388 Quitman 389 Ranger 390 Ray City 391 Rayle 392 Rebecca 393 Register 394 Reidsville 395 Remerton 396 Rentz 397 Resaca 398 Rest Haven 399 Reynolds 400 Rhine 401 Riceboro 402 Richland 403 Richmond Hill 404 Riddleville 405 Rincon 406 Ringgold 407 Riverdale 408 Riverside 409 Roberta 410 Rochelle \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nMunicipality \n \nResponded to to survey \n \n411 Rockmart \n \nYes \n \n412 Rocky Ford \n \nYes \n \n413 Rome \n \nYes \n \n414 Roopville \n \nYes \n \n415 Rossville \n \nYes \n \n416 Roswell \n \nYes \n \n417 Royston \n \nYes \n \n418 Rutledge \n \nYes \n \n419 Sale City \n \nYes \n \n420 Sandersville \n \nYes \n \n421 Santa Claus \n \nYes \n \n422 Sardis \n \nYes \n \n423 Sasser \n \nYes \n \n424 Savannah \n \nYes \n \n425 Scotland \n \nYes \n \n426 Screven \n \nYes \n \n427 Senoia \n \nYes \n \n428 Shady Dale \n \nYes \n \n429 Sharon \n \nYes \n \n430 Sharpsburg \n \nYes \n \n431 Shellman \n \nYes \n \n432 Shiloh \n \nYes \n \n433 Siloam \n \nYes \n \n434 Sky Valley \n \nYes \n \n435 Smithville \n \nYes \n \n436 Smyrna \n \nYes \n \n437 Snellville \n \nYes \n \n438 Social Circle \n \nYes \n \n439 Soperton \n \nYes \n \n440 Sparks \n \nYes \n \n441 Sparta \n \nYes \n \n442 Springfield \n \nYes \n \n443 St. Marys \n \nYes \n \n444 Stapleton \n \nYes \n \n445 Statesboro \n \nYes \n \n446 Statham \n \nYes \n \n447 Stillmore \n \nYes \n \n448 Stockbridge \n \nYes \n \n449 Stone Mountain \n \nYes \n \n450 Sugar Hill \n \nYes \n \n451 Summertown \n \nYes \n \nMunicipality \n452 Summerville 453 Sumner 454 Sunny Side 455 Surrency 456 Suwanee 457 Swainsboro 458 Sycamore 459 Sylvania 460 Sylvester 461 Talbotton 462 Talking Rock 463 Tallapoosa 464 Tallulah Falls 465 Talmo 466 Tarrytown 467 Taylorsville 468 Temple 469 Tennille 470 Thomaston 471 Thomasville 472 Thomson 473 Thunderbolt 474 Tifton 475 Tiger 476 Tignall 477 Toccoa 478 Toomsboro 479 Trenton 480 Trion 481 Tunnell Hill 482 Turin 483 Twin City 484 Ty Ty 485 Tybee Island 486 Tyrone 487 Unadilla 488 Union City 489 Union Point 490 Uvalda 491 Valdosta 492 Varnell \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nF - 4 \n \n 1999 Local Government Finance Highlights \n \nAppendix F. Municipal Governments Included in the 1999 Local Government Finance Highlights \n \nMunicipality \n493 Vernonburg 494 Vidalia 495 Vidette 496 Vienna 497 Villa Rica 498 Waco 499 Wadley 500 Waleska 501 Walnut Grove 502 Walthourville 503 Warm Springs 504 Warner Robins 505 Warrenton 506 Warwick \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nMunicipality \n507 Washington 508 Watkinsville 509 Waverly Hall 510 Waycross 511 Waynesboro 512 West Point 513 Weston 514 Whigham 515 White 516 White Plains 517 Whitesburg 518 Willacoochee 519 Williamson 520 Winder \n \nResponded to to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nMunicipality \n521 Winterville 522 Woodbine 523 Woodbury 524 Woodland 525 Woodstock 526 Woodville 527 Woolsey 528 Wrens 529 Wrightsville 530 Yatesville 531 Young Harris 532 Zebulon \n \nResponded to survey \nYes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes \n \nF - 5 \n \n GEORGIA DEPARTMENT OF \nCOMMUNITY AFFAIRS \n60 Executive Park South, N.E. Atlanta, Georgia 30329-2231 \n(404) 679-4940 www.dca.state.ga.us Publication Number: 0266 \nPrinted on recycled paper \n \n "}],"pages":{"current_page":1,"next_page":2,"prev_page":null,"total_pages":2,"limit_value":10,"offset_value":0,"total_count":15,"first_page?":true,"last_page?":false},"facets":[{"name":"type_facet","items":[{"value":"Text","hits":15}],"options":{"sort":"count","limit":16,"offset":0,"prefix":null}},{"name":"creator_facet","items":[{"value":"Georgia. 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