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

Roswell, GA

Roswell, GA Municipal Budget — Revenue & Spending Breakdown

Roswell 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 2024

IL Comptroller

Total Revenuei

$781.6M

-27.8%YoY

Total Expenditurei

$514.5M

+34.4%YoY

Property Tax Revenuei

$559K

0.1%of revenue

Revenue vs Expenditurei

$781.6M

$514.5M

Revenue

Expenditure

+$267.2M surplus

Revenue Sources — vs prior yeari

Total Other Sources

-29.8%23.2%$181.3M

Total Part I - Tax Revenues

+6.1%15.2%$119.1M

Total Part III

-57.4%8%$62.2M

Total Section 1B - General Sales and Use Taxes

-0.1%6.7%$52.7M

Total Service Charges - Section B

-66.3%5.4%$42.1M

Total Section 1A - General Property Taxes

+16.1%4.8%$37.1M

Local Option Sales Tax (LOST)

-1.5%4.1%$31.7M

Real Property Taxes - Current Year

+19%4%$31.1M

Total Section 1C - Selective Sales Taxes

+5.1%3.3%$26.0M

Total Enterprise Revenue

+7.9%3%$23.7M

Special Purpose Local Option Sales Tax (SPLOST)

+2.1%2.7%$21.0M

Total Service Charges - Section A

-3.7%2.6%$20.1M

Registration Fees

-0.4%2.1%$16.6M

Other Financing Sources - Misc

-85.3%2.1%$16.4M

Enterprise - Water Sales

+11.7%1.8%$13.7M

Investment Income

+135.9%1.3%$10.5M

Culture & Recreation Fees

+12.9%1.1%$8.6M

Insurance Premiums Tax

+8.6%1.1%$8.2M

Business and Occupation Taxes

+0%0.9%$7.0M

Enterprise - Electric

+0.6%0.6%$4.7M

Enterprise - Telecom

+10.5%0.6%$4.3M

Franchise Taxes - Electric

+4.4%0.5%$4.2M

Personal Property Tax - TAVT Local Share

+6.8%0.5%$4.2M

Total Section 1D - Licenses and Permits

+16.7%0.4%$3.3M

Other Investment Income

0.3%$2.6M

Ambulance Fees

-3.3%0.3%$2.5M

Total Intergov from State

+146.4%0.3%$2.3M

Regulatory Building Permits / Inspections

+35.2%0.3%$2.3M

LMIG Grants from State

+137.2%0.3%$2.2M

Total Intergov from Federal

+47.7%0.2%$1.9M

Hotel/Motel Excise Tax

-0.5%0.2%$1.7M

Insurance Recovery

+160.9%0.2%$1.7M

Public Welfare Grants from Federal

0.2%$1.5M

Franchise Taxes - Natural Gas

+75.6%0.2%$1.2M

Court Fines

+0%0.1%$1.1M

Alcoholic Beverage Excise - Beer & Wine

-10.4%0.1%$999K

Personal Property Taxes - Current Year

+12.2%0.1%$965K

Franchise Taxes - Cable Television

-12%0.1%$871K

Alcoholic Beverage License Fees

+3.6%0.1%$716K

Sale of General Fixed Assets

+0%0.1%$635K

Alcoholic Beverage Excise 3% Mixed Drinks B

-6.4%0.1%$615K

Personal Property Tax - Boats/Aircraft

-9.6%0.1%$559K

Recording Fees

-32.9%0.1%$538K

Other Fines

-8.5%0.1%$424K

Excise Tax on Rental Motor Vehicles

+5.2%0.1%$409K

CDBG from Federal

-38.5%0%$328K

Real Property Taxes - Current Year (Public Utilities)

+24.6%0%$321K

Enterprise - Public Market

+30.2%0%$297K

Enterprise - Gas

-19.2%0%$283K

Other Intergov from Local

-14.7%0%$276K

Total Intergov from Local

-14.7%0%$276K

Intangible - Real Estate Transfer Tax

+0.5%0%$275K

Financial Institutions Taxes

+8.2%0%$253K

Law Enforcement Fees

-6.6%0%$234K

Other Taxes

0%$193K

Enterprise - Recycling

-5.5%0%$181K

Health Charges

-70.9%0%$144K

Regulatory Fees - Other

-49.3%0%$142K

Contributions from Private Sources

-0.3%0%$138K

Enterprise - Stadium

-52.7%0%$106K

Non-Business Licenses and Permits

-18.9%0%$95K

Personal Property Tax - Title Ad Valorem (TAVT)

-30.4%0%$73K

Bond Forfeitures

+12.6%0%$63K

Franchise Taxes - Telephone

-47%0%$47K

Solid Waste Grants from State

0%$46K

Public Welfare Grants from State

0%$45K

Enterprise - Civic Center

-12.4%0%$44K

Crime & Corrections Grants from Federal

+26.1%0%$37K

Other Intergov from Federal

-94.8%0%$36K

Fire Protection Fees

+3.7%0%$15K

General Business Licenses

+24.4%0%$5K

Other Selective Sales and Use Taxes

-8.6%0%$1K

Personal Property Taxes - Prior Year

0%$732

Real Property Taxes - Prior Year

-94.8%0%$358

Court Costs, Fees, Charges

+83.3%0%$121

Expenditure Categories — vs prior yeari

Total Part V - Current Operations

+36.8%29.5%$152.0M

Total Departmental Aggregated - Current Ops

+3%11.5%$59.0M

Total Part V - Property Capital

+95%7.2%$36.8M

Police Protection

+55.4%6.7%$34.3M

Parks

+136.4%5%$25.7M

Culture & Recreation - Current Ops

+25.9%4.8%$24.7M

Recreation

+37%3.6%$18.4M

Roads, Streets, and Bridges

-17%3.2%$16.6M

Fire Protection

+19.3%2.9%$14.9M

Debt Service - 40yr GO Principal

+3.5%2.6%$13.4M

Administration - Human Resources

+12.9%2.6%$13.2M

Administration - Gen. Govmt Buildings & Plant

+229.8%1.9%$9.9M

Maintenance Shop

+313.4%1.9%$9.6M

Administration - Records Management

+3728.5%1.8%$9.2M

Debt Service - 5yr General Obligation Principal

+4.6%1.7%$8.5M

Debt Service - Other Principal

+1.1%1.5%$7.7M

Total Part V - Machinery Capital

+35.2%1.3%$6.6M

Administration - Data Processing/MIS

+80.6%1.2%$6.0M

Housing & Development - Current Ops

+46.9%1.1%$5.5M

Total Non-Departmental - Current Ops

+29%0.9%$4.6M

Solid Waste Collection

+5.5%0.9%$4.5M

Administration - Financial

+31.6%0.9%$4.4M

Yard Trimmings Collection and Management

+4.9%0.7%$3.8M

Water

+2.5%0.6%$3.3M

E-911 Operations

+37.3%0.6%$2.9M

Admin Support - Executive

+97.2%0.4%$2.1M

Solid Waste and Recycling Administration

-8%0.4%$1.9M

Economic Development and Resources

+25.7%0.3%$1.7M

Solid Waste Disposal

+1.1%0.3%$1.7M

Administration - Public Information

+48.5%0.3%$1.6M

Protective Inspection

+151.8%0.3%$1.5M

Administration - Risk Management

+5%0.3%$1.5M

Planning and Zoning

-33.7%0.3%$1.3M

Municipal Court

-13.6%0.2%$1.1M

Conservation (incl. County Extension)

+941%0.2%$1.1M

Administration - Law

-23.5%0.2%$971K

Recyclables Operations

+18.3%0.2%$794K

Admin Support - Legislative

+55%0.1%$632K

Public Works Administration

+420.2%0%$242K

Administration - Customer Service

0%$183K

Debt Service - 5yr General Obligation Interest

-6.4%0%$140K

Animal Control

+243.8%0%$92K

Cemetery

+12.1%0%$86K

Wastewater

-98.1%0%$52K

Urban Redevelopment and Housing

-15.5%0%$50K

Debt Service - 40yr GO Interest

+23.3%0%$16K

Administration - General Engineering

-99.6%0%$3K