Where does municipal finance data come from?

Municipal finance data comes from the Georgia Department of Community Affairs (DCA) Report of Local Government Finance (RLGF), filed annually by every Georgia city and county under O.C.G.A. § 36-81-8.1. Audits are also filed with the GA DOAA (Department of Audits and Accounts).

What are the main revenue sources for a municipality?

Most Georgia cities rely on property taxes (ad valorem), local option sales tax (LOST, 1%), special purpose local option sales tax (SPLOST, 1%), franchise fees on utilities, insurance premium taxes, occupation tax (business license), hotel/motel taxes, charges for services, and state-shared revenues. Georgia has no state-level revenue sharing to municipalities beyond specific grants.

What is a General Fund and why does it matter?

The General Fund is the municipality's primary operating fund. It covers core services like police, fire, public works, and administration. A healthy General Fund balance (typically 25-50% of annual expenditures) indicates the town can handle unexpected expenses without raising taxes or cutting services.

How current is this financial data?

GA DCA RLGF data typically lags 12-18 months behind the current fiscal year (which ends December 31 or June 30 depending on the city). The most recent year with complete data is usually one to two fiscal years prior.

MyTownView

Athens, GA

Athens, GA Municipal Budget — Revenue & Spending Breakdown

Athens Municipal Budget

IL Comptroller

Showing latest fiscal year with year-over-year changes. Full budget history available with a paid plan. See products & pricing →

Finances — FY 2025

IL Comptroller

Total Revenuei

$1.5B

+4.6%YoY

Total Expenditurei

$1.6B

+4.3%YoY

Property Tax Revenuei

$968K

0.1%of revenue

Revenue vs Expenditurei

$1.5B

$1.6B

Revenue

Expenditure

$58.5M deficit

Revenue Sources — vs prior yeari

Total Other Sources

+3.4%19.8%$306.7M

Total Part I - Tax Revenues

+5.3%16.2%$251.6M

Total Enterprise Revenue

+8.2%7.7%$119.0M

Total Section 1B - General Sales and Use Taxes

+1.4%7.1%$110.4M

Total Section 1A - General Property Taxes

+10.1%6.6%$102.8M

Real Property Taxes - Current Year

+10.5%5.3%$82.8M

Total Part III

-4.3%3.6%$55.1M

Total Service Charges - Section B

-4.1%2.5%$39.1M

Special Purpose Local Option Sales Tax (SPLOST)

+1.3%2.4%$37.6M

Local Option Sales Tax (LOST)

+1.3%2.4%$37.2M

Enterprise - Electric

+0.8%2.3%$36.0M

Other Local Option Sales Tax A

+1.6%2.3%$35.6M

Total Section 1C - Selective Sales Taxes

+5.4%2.3%$35.4M

Enterprise - Gas

-3.3%2.3%$35.2M

Total Intergov from Federal

+17.5%1.8%$28.0M

Enterprise - Public Market

+47.4%1.7%$25.6M

Other Intergov from Federal

+62.6%1.6%$24.7M

Investment Income

-8.3%1.6%$24.5M

Total Service Charges - Section A

-4.8%1%$16.0M

Insurance Premiums Tax

+7.6%0.8%$12.2M

Personal Property Taxes - Current Year

+12.4%0.6%$9.5M

Total Intergov from Local

+11.6%0.6%$8.6M

Franchise Taxes - Electric

+13.9%0.6%$8.6M

Other Intergov from Local

+9.8%0.5%$8.3M

Registration Fees

+7.3%0.5%$8.0M

Enterprise - Sanitation

+8.7%0.4%$6.4M

Personal Property Tax - TAVT Local Share

+0.3%0.4%$6.3M

Hotel/Motel Excise Tax

+4%0.4%$6.2M

Total Intergov from State

-3.1%0.4%$5.5M

Enterprise - Telecom

+9.3%0.4%$5.5M

Contributions from Private Sources

-8.5%0.3%$5.4M

Enterprise - Water Sales

+15.3%0.3%$5.2M

Enterprise - Cemetery

+1.3%0.3%$4.9M

LMIG Grants from State

+6%0.2%$3.6M

Total Section 1D - Licenses and Permits

-3%0.2%$2.9M

Sale of General Fixed Assets

+33.7%0.2%$2.5M

Fire Protection Fees

+2.1%0.1%$2.1M

Court Costs, Fees, Charges

+10%0.1%$2.1M

Business and Occupation Taxes

-3.1%0.1%$2.0M

Crime & Corrections Grants from Federal

-9.9%0.1%$2.0M

Regulatory Building Permits / Inspections

-4%0.1%$1.9M

Alcoholic Beverage Excise - Beer & Wine

-4%0.1%$1.8M

Ambulance Fees

+2.1%0.1%$1.8M

Other Financing Sources - Misc

+41.2%0.1%$1.7M

Court Fines

+9.1%0.1%$1.5M

Real Property Taxes - Current Year (Public Utilities)

+8.2%0.1%$1.5M

CDBG from Federal

-4.7%0.1%$1.3M

Culture & Recreation Fees

+1.5%0.1%$1.2M

Alcoholic Beverage Excise 3% Mixed Drinks B

+5.6%0.1%$1.2M

Alcoholic Beverage License Fees

+2.8%0.1%$990K

Franchise Taxes - Natural Gas

+10%0.1%$975K

Personal Property Tax - Boats/Aircraft

+7.5%0.1%$968K

Other Intergov from State

-41.5%0.1%$965K

Other Fines

+45%0.1%$881K

Franchise Taxes - Cable Television

-13.4%0.1%$834K

Penalties & Interest on Delinquent Taxes

+31.8%0.1%$827K

Health Charges

+58.7%0.1%$798K

Crime & Corrections Grants from State

+11.6%0%$729K

Real Property Taxes - Prior Year

+25.3%0%$603K

Law Enforcement Fees

+4.5%0%$538K

Bond Forfeitures

-40.7%0%$524K

EMS Fees

-3.3%0%$498K

Alcoholic Beverage Excise - Distilled Spirits

+8.6%0%$495K

Intangible - Real Estate Transfer Tax

-34.4%0%$463K

Reimbursements

+14.9%0%$359K

Excise Tax on Rental Motor Vehicles

+0.6%0%$347K

Other General Fund Svc Charges

-34.7%0%$344K

PILOT from Local

+93.7%0%$315K

Financial Institutions Taxes

+0.3%0%$294K

Solid Waste Grants from State

0%$231K

Personal Property Tax - Title Ad Valorem (TAVT)

-14.1%0%$193K

Recording Fees

-93.4%0%$137K

Proceeds from Bonds

-2.6%0%$135K

Corrections Fees

+23.4%0%$127K

Enterprise - Stormwater

-2.3%0%$121K

Personal Property Tax - Mobile Home

+9.1%0%$98K

Enterprise - Auditorium

-3.5%0%$94K

Cemetery Charges

+3.4%0%$81K

Personal Property Taxes - Prior Year

+25.3%0%$68K

Personal Property Tax - Railroad Equipment

+10.3%0%$54K

Personal Property Tax - TAVT State Share

-3.4%0%$31K

Public Welfare Grants from Federal

-99.6%0%$20K

Penalties and Interest on Delinquent Licenses

+64%0%$13K

Other Investment Income

-45.7%0%$6K

Enterprise - Recycling

-21.6%0%$2K

Other Taxes

-9.9%0%$2K

Real Property Taxes - Current Year (Timber)

-67.6%0%$1K

Non-Business Licenses and Permits

-98.8%0%$504

Expenditure Categories — vs prior yeari

Total Departmental Aggregated - Current Ops

+10.3%53.2%$855.4M

Total Part V - Current Operations

+6.9%12.8%$206.4M

Total Non-Departmental - Current Ops

-37.8%3.5%$56.7M

Total Part V - Property Capital

-23.5%3%$48.7M

Debt Service - 5yr General Obligation Principal

+9.8%2.7%$43.4M

Debt Service - Other Principal

+24.7%2.6%$41.5M

Police Protection

+6.7%2.1%$34.2M

Economic Development and Resources

+11.3%2.1%$33.6M

Housing & Development - Current Ops

+27.1%2%$31.4M

Fire Protection

+22.9%1.4%$23.1M

Roads, Streets, and Bridges

+6.2%1%$16.6M

Jail Operations

+0.5%1%$16.6M

Culture & Recreation - Current Ops

-22.7%0.9%$15.1M

Administration - Gen. Govmt Buildings & Plant

-0.6%0.8%$13.5M

Recreation

-7.1%0.8%$12.5M

Administration - Human Resources

+5.8%0.8%$12.2M

Total Part V - Machinery Capital

+31.5%0.6%$10.3M

Parks

-17%0.5%$8.6M

Debt Service - 40yr GO Principal

-11.5%0.5%$8.3M

Administration - Data Processing/MIS

+54.1%0.5%$8.2M

Storm Drainage

-1.6%0.5%$7.5M

Debt Service - 5yr General Obligation Interest

-5.8%0.5%$7.4M

Sheriff's Office

+4.4%0.4%$7.2M

Judicial Admin - Superior Court

+21.5%0.4%$6.3M

Admin Support - Executive

-19.7%0.3%$5.1M

Community Services

-72.6%0.3%$5.1M

Debt Service - Other Interest

+9.5%0.3%$5.0M

Corrections

+3%0.3%$4.8M

Debt Service - 50yr GO Principal

-20.9%0.2%$3.9M

Administration - Financial

+33.8%0.2%$3.8M

E-911 Operations

+7.9%0.2%$3.6M

Total Part V - Intangibles

+3299.8%0.2%$3.4M

Libraries

+9.8%0.2%$3.4M

State Court

+6.6%0.2%$3.3M

Administration - Law

+8.9%0.2%$3.2M

Administration - Risk Management

+45.9%0.2%$3.1M

Protective Inspection

+9.5%0.2%$2.8M

Administration - Customer Service

+31.4%0.2%$2.7M

Maintenance Shop

+1.9%0.1%$2.4M

District Attorney

+24.4%0.1%$2.2M

Animal Control

+16.7%0.1%$2.1M

Planning and Zoning

-2.8%0.1%$1.9M

Health & Welfare - Current Ops

-7.2%0.1%$1.8M

Clerk of Courts (Superior)

+0.4%0.1%$1.8M

Administration - Tax Commissioner

+4.2%0.1%$1.8M

Yard Trimmings Collection and Management

+45.1%0.1%$1.4M

Admin Support - Elections

-5.6%0.1%$1.4M

Administration - Tax Assessor

+7.1%0.1%$1.4M

Solid Waste Collection

-6.2%0.1%$1.3M

Magistrate Court

+7%0.1%$1.1M

Admin Support - Legislative

+12.1%0.1%$972K

Health

-9.6%0.1%$946K

Welfare

+4.1%0.1%$872K

Juvenile Court

-8%0.1%$847K

Administration - Public Information

+23.7%0.1%$845K

Intergovernmental SPLOST Payments (Counties Only)

+18.6%0%$787K

Municipal Court

-4.6%0%$721K

Probate Court

+12.6%0%$678K

Public Works Administration

+11.2%0%$569K

Recyclables Collection

+43.1%0%$437K

Administration - Internal Audit

+31.3%0%$397K

Conservation (incl. County Extension)

+5.6%0%$269K

Solid Waste and Recycling Administration

+246.9%0%$225K

Debt Service - 40yr GO Interest

+270.4%0%$221K

Coroner / Medical Examiner

+62.2%0%$197K

Administration - General Admin Fees

-25.7%0%$129K

Administration - Records Management

+35.9%0%$99K

Debt Service - 50yr GO Interest

-17.6%0%$6K