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

Augusta, GA

Augusta, GA Municipal Budget — Revenue & Spending Breakdown

Augusta 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

$2.0B

+7.7%YoY

Total Expenditurei

$2.5B

+3%YoY

Property Tax Revenuei

$1.0M

0%of revenue

Revenue vs Expenditurei

$2.0B

$2.5B

Revenue

Expenditure

$477.2M deficit

Revenue Sources — vs prior yeari

Total Other Sources

+9%19%$385.2M

Total Part I - Tax Revenues

+9.6%14.6%$297.1M

Total Enterprise Revenue

+4.8%9.3%$188.2M

Total Section 1B - General Sales and Use Taxes

+16.3%7.2%$147.3M

Total Part III

+7.1%4.3%$88.1M

Total Section 1A - General Property Taxes

+2.9%4.1%$83.4M

Total Service Charges - Section B

+8.4%3.5%$71.0M

Real Property Taxes - Current Year

+2.6%3.4%$68.3M

Total Section 1C - Selective Sales Taxes

+5%3%$61.7M

Special Purpose Local Option Sales Tax (SPLOST)

+3.8%2.8%$57.1M

Local Option Sales Tax (LOST)

+4.3%2.8%$56.1M

Enterprise - Electric

+8.4%2.7%$54.0M

Enterprise - Gas

+1.8%2.5%$49.9M

Total Intergov from Federal

+5.2%2.1%$42.9M

Enterprise - Water Sales

+6.8%1.9%$39.2M

Special Purpose Local Option Sales Tax - Municipal

+91.1%1.7%$34.1M

Investment Income

+29.2%1.3%$25.6M

Enterprise - Cemetery

+2.8%1%$21.2M

Other Intergov from Federal

+438%1%$19.5M

Insurance Premiums Tax

+7.6%0.9%$19.3M

Total Service Charges - Section A

+2.3%0.8%$17.0M

Enterprise - Telecom

+0.6%0.7%$14.1M

Franchise Taxes - Electric

+0.4%0.7%$13.4M

Personal Property Tax - TAVT Local Share

+5.4%0.6%$12.0M

Other Financing Sources - Misc

-7%0.6%$11.7M

Total Intergov from State

-4.6%0.6%$11.4M

Public Welfare Grants from Federal

-37.9%0.6%$11.2M

Other General Fund Svc Charges

-1.9%0.6%$11.2M

Other Investment Income

-8.5%0.5%$11.0M

Water/Wastewater Grants from Federal

+1.5%0.4%$8.7M

Hotel/Motel Excise Tax

+9.5%0.4%$8.6M

Other Intergov from State

-18.8%0.4%$7.3M

Franchise Taxes - Water

+12%0.3%$5.8M

Enterprise - Civic Center

+0.4%0.3%$5.7M

Court Fines

+59.2%0.3%$5.3M

Total Section 1D - Licenses and Permits

-1.9%0.2%$4.7M

Registration Fees

+12.3%0.2%$4.5M

Street & Sidewalk Charges

-0.3%0.2%$4.4M

Business and Occupation Taxes

+8.9%0.2%$4.2M

Alcoholic Beverage Excise 3% Mixed Drinks A

+226.6%0.2%$3.5M

Total Intergov from Local

-29.6%0.2%$3.5M

CDBG from Federal

-66.7%0.2%$3.5M

Ambulance Fees

-1.5%0.2%$3.4M

Regulatory Building Permits / Inspections

-13.7%0.1%$2.8M

Crime & Corrections Grants from State

+52.7%0.1%$2.8M

Franchise Taxes - Other

+9.7%0.1%$2.6M

Enterprise - Stormwater

+12%0.1%$2.5M

Sale of General Fixed Assets

+6.2%0.1%$2.4M

PILOT from Local

-16.5%0.1%$2.2M

Court Costs, Fees, Charges

+15.7%0.1%$2.0M

Culture & Recreation Fees

+26.9%0.1%$1.9M

Alcoholic Beverage License Fees

+22.4%0.1%$1.8M

Enterprise - Auditorium

+0.9%0.1%$1.6M

Franchise Taxes - Cable Television

-21.5%0.1%$1.6M

Penalties & Interest on Delinquent Taxes

+19.1%0.1%$1.3M

Other Intergov from Local

-44.3%0.1%$1.3M

Public Welfare Grants from State

+9.2%0.1%$1.2M

Proceeds from Bonds

-1.1%0.1%$1.2M

Franchise Taxes - Natural Gas

+8.4%0.1%$1.1M

Personal Property Tax - Boats/Aircraft

-1.8%0%$1.0M

Excise Tax on Rental Motor Vehicles

+7.5%0%$958K

EMS Fees

+2.7%0%$828K

Fire Protection Fees

+2.4%0%$682K

Law Enforcement Fees

-1.3%0%$669K

Personal Property Tax - Title Ad Valorem (TAVT)

-18.8%0%$564K

Intangible - Real Estate Transfer Tax

-3.5%0%$472K

Reimbursements

-14.7%0%$471K

Bond Forfeitures

+171.6%0%$365K

Recording Fees

-33%0%$317K

Personal Property Tax - Mobile Home

-3.2%0%$169K

Franchise Taxes - Telephone

-16.3%0%$165K

Corrections Fees

-26.8%0%$147K

CDBG from State

0%$78K

Personal Property Tax - Railroad Equipment

-3.6%0%$74K

Cemetery Charges

+27.7%0%$73K

Non-Business Licenses and Permits

+222.3%0%$54K

Sanitation Charges

+0%0%$41K

Inspection Fees

-82.9%0%$37K

Other Public Safety Charges

0%$36K

Real Property Taxes - Current Year (Timber)

+34.5%0%$9K

Crime & Corrections Grants from Federal

-93.4%0%$6K

Forfeitures

+3%0%$4K

Expenditure Categories — vs prior yeari

Total Departmental Aggregated - Current Ops

+2.7%54.3%$1.4B

Total Part V - Current Operations

+10.2%14.8%$371.3M

Debt Service - 5yr General Obligation Principal

-21.3%2.8%$70.5M

Total Non-Departmental - Current Ops

-7.9%2.6%$66.3M

Administration - General Admin Fees

-4.5%2.5%$62.1M

Sheriff's Office

-3.3%2%$50.2M

Total Part V - Property Capital

+9.3%1.9%$48.3M

Public Safety Administration

+1243.5%1.7%$42.2M

Public Works Administration

+69.7%1.7%$41.6M

Fire Protection

+1.1%1.5%$37.2M

Debt Service - 40yr GO Principal

-9.9%1.4%$34.7M

Housing & Development - Current Ops

-12.3%1.1%$27.5M

Debt Service - Other Principal

-2.2%0.9%$23.8M

Debt Service - 5yr General Obligation Interest

+20.9%0.9%$21.7M

Jail Operations

+3.8%0.9%$21.4M

Culture & Recreation - Current Ops

+12.5%0.8%$21.1M

Economic Development and Resources

-17.5%0.8%$20.7M

Debt Service - 50yr GO Principal

-16.6%0.8%$19.8M

Recreation

-16.9%0.7%$18.2M

Roads, Streets, and Bridges

+7.7%0.6%$15.3M

Administration - Gen. Govmt Buildings & Plant

-14.8%0.5%$13.7M

Administration - Data Processing/MIS

-8.8%0.4%$10.0M

Total Part V - Machinery Capital

-20.8%0.3%$8.7M

Health

-11.2%0.2%$5.8M

State Court

-16%0.2%$5.6M

Corrections

+12.5%0.2%$5.5M

Health & Welfare - Current Ops

-49.4%0.2%$5.1M

E-911 Operations

+11%0.2%$4.6M

Administration - Tax Commissioner

+1.5%0.2%$4.4M

Public Defender Administration

-0.3%0.1%$3.8M

Administration - Law

+2.8%0.1%$3.7M

Administration - Financial

+7.9%0.1%$3.6M

District Attorney

+6.7%0.1%$3.5M

Administration - Risk Management

-10.4%0.1%$3.2M

Protective Inspection

+5.2%0.1%$3.1M

Clerk of Courts (Superior)

+1.6%0.1%$3.0M

Libraries

-7%0.1%$2.9M

Juvenile Court

+31.2%0.1%$2.8M

Administration - Tax Assessor

+10.9%0.1%$2.8M

Admin Support - Executive

+13.4%0.1%$2.7M

EMS / Ambulance Service

+9.7%0.1%$2.7M

Planning and Zoning

+5%0.1%$2.6M

Administration - Human Resources

+2.9%0.1%$2.5M

Storm Drainage

-35.6%0.1%$2.3M

Other Protections

+13.4%0.1%$2.3M

Judicial Administration

+7.3%0.1%$2.1M

Intergovernmental SPLOST Payments (Counties Only)

-67.8%0.1%$2.1M

Admin Support - Elections

+97.3%0.1%$2.1M

Animal Control

+37.4%0.1%$2.0M

Magistrate Court

+2.2%0.1%$1.9M

Parks

-6.3%0.1%$1.7M

Urban Redevelopment and Housing

-17.2%0.1%$1.5M

Administration - General Engineering

+13.2%0.1%$1.4M

Accountability Courts

+19.5%0%$1.2M

Coroner / Medical Examiner

+14.1%0%$1.1M

Probate Court

+2.6%0%$979K

Welfare

-14.3%0%$935K

Judicial Admin - Superior Court

+22.9%0%$858K

Community Services

-84.1%0%$680K

Conservation (incl. County Extension)

+9.8%0%$633K

Administration - Public Information

+16.4%0%$443K

Cemetery

-49.2%0%$335K

Debt Service - 50yr GO Interest

-42.8%0%$304K

Debt Service - 40yr GO Interest

-60.5%0%$227K

Grand Jury Administration

+3.7%0%$202K

Administration - Records Management

+10.6%0%$148K

Law Library

-18.8%0%$102K

Wastewater

-90.3%0%$9K