Where does municipal finance data come from?

Municipal finance data comes from the Illinois Comptroller's Annual Financial Reports (AFR). Every municipality in Illinois is required to file an annual report detailing revenue, expenditures, fund balances, and debt. These reports are public record.

What are the main revenue sources for a municipality?

Most Illinois municipalities rely on property taxes, sales taxes, state income tax sharing, utility taxes, permits and fees, and fines. The mix varies by town. Some municipalities also receive revenue from TIF districts, enterprise funds (water/sewer), and intergovernmental transfers.

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?

The Illinois Comptroller's data warehouse typically lags 6-12 months behind the current fiscal year. The most recent year with complete data is usually one to two fiscal years prior. Data is refreshed monthly as new filings are processed.

Braselton, GA Municipal Budget — Revenue & Spending Breakdown

Showing latest fiscal year with year-over-year changes. Full budget history available with a paid plan. View plans →

Finances — FY 2025

IL Comptroller

Total Revenuei

$113.9M

+12.8%YoY

Total Expenditurei

$176.4M

+9.6%YoY

Property Tax Revenuei

$660

0%of revenue

Revenue vs Expenditurei

$113.9M

$176.4M

Revenue

Expenditure

$62.5M deficit

Revenue Sources — vs prior yeari

Total Enterprise Revenue

+4.7%19.1%$21.8M

Total Other Sources

+12.2%12.9%$14.7M

Total Part I - Tax Revenues

+4.1%9.9%$11.3M

Enterprise - Electric

+13.8%8.5%$9.7M

Enterprise - Gas

-35.3%6.2%$7.1M

Total Section 1C - Selective Sales Taxes

+0.3%5.5%$6.3M

Enterprise - Public Market

+769.2%3.6%$4.1M

Total Part III

+50.3%3%$3.4M

SPLOST Distributions from Local

+1.2%2.7%$3.0M

Total Intergov from Local

+1.2%2.7%$3.0M

Total Section 1B - General Sales and Use Taxes

+1.5%2.6%$3.0M

Total Service Charges - Section B

+57.2%2.5%$2.8M

Hotel/Motel Excise Tax

+1.2%2.4%$2.7M

Local Option Sales Tax (LOST)

-6.3%2.4%$2.7M

Total Intergov from State

+553.1%2.3%$2.6M

Other Intergov from State

+2551.9%2%$2.3M

Insurance Premiums Tax

+7.2%1.1%$1.3M

Total Section 1D - Licenses and Permits

+28.9%1%$1.1M

Franchise Taxes - Electric

+8.6%0.9%$1.0M

Sale of General Fixed Assets

+81%0.9%$997K

Total Section 1A - General Property Taxes

+18.2%0.8%$887K

Personal Property Tax - TAVT Local Share

+18.2%0.8%$886K

Other Financing Sources - Misc

+1537.6%0.8%$884K

Enterprise - Telecom

+5.3%0.7%$802K

Regulatory Building Permits / Inspections

+16.1%0.6%$695K

Total Service Charges - Section A

+24.5%0.5%$596K

Court Fines

-31.4%0.4%$473K

Alcoholic Beverage Excise - Beer & Wine

+1.3%0.4%$402K

LMIG Grants from State

+1.4%0.3%$320K

Other Local Option Sales Tax A

+289.8%0.3%$304K

Alcoholic Beverage Excise 3% Mixed Drinks B

+23.6%0.3%$294K

Street & Sidewalk Charges

+228.2%0.2%$284K

Alcoholic Beverage License Fees

-0.5%0.2%$259K

Franchise Taxes - Natural Gas

-9.4%0.2%$220K

Culture & Recreation Fees

-44.6%0.2%$198K

Registration Fees

+1095.5%0.2%$195K

Investment Income

+290.4%0.2%$176K

General Business Licenses

0.1%$153K

Franchise Taxes - Cable Television

-15.8%0.1%$112K

Alcoholic Beverage Excise - Distilled Spirits

-19.4%0.1%$108K

Health Charges

0.1%$95K

Bond Forfeitures

+535.8%0.1%$80K

Financial Institutions Taxes

0%$55K

Crime & Corrections Grants from Federal

0%$33K

Total Intergov from Federal

0%$33K

Excise Tax on Energy Used in Manufacturing

+58.3%0%$30K

Insurance Recovery

-26.9%0%$24K

Recording Fees

-94.4%0%$21K

Contributions from Private Sources

+1047.3%0%$15K

Franchise Taxes - Water

-42.1%0%$14K

Franchise Taxes - Telephone

-10.6%0%$8K

Personal Property Tax - Boats/Aircraft

+107.4%0%$660

Intangible - Real Estate Transfer Tax

+185.4%0%$521

Expenditure Categories — vs prior yeari

Total Departmental Aggregated - Current Ops

+12.6%56.7%$100.0M

Total Non-Departmental - Current Ops

+56%14.5%$25.5M

Total Part V - Current Operations

-3.4%6%$10.6M

Debt Service - 5yr General Obligation Principal

-31.2%4.5%$8.0M

Total Part V - Property Capital

+9.2%4.2%$7.4M

Roads, Streets, and Bridges

+164.7%3.7%$6.5M

Police Protection

+0.5%1.9%$3.4M

Recreation

-44%1.4%$2.5M

Culture & Recreation - Current Ops

-16.3%1.3%$2.2M

Housing & Development - Current Ops

-32.8%1.2%$2.2M

Community Services

+39.5%0.6%$1.1M

Health & Welfare - Current Ops

+81.6%0.6%$1.1M

Planning and Zoning

+2.9%0.5%$961K

Economic Development and Resources

+13.8%0.5%$839K

Urban Redevelopment and Housing

-60.2%0.4%$627K

Admin Support - Legislative

-6.3%0.3%$543K

Libraries

-68.4%0.3%$455K

Administration - Financial

-1%0.3%$453K

Parks

+471.7%0.3%$445K

Debt Service - Other Principal

0.2%$440K

Total Part V - Machinery Capital

-36.2%0.2%$428K

Admin Support - Executive

0.1%$234K

Municipal Court

+5.1%0.1%$232K

Administration - Risk Management

0.1%$208K

Administration - Internal Audit

0%$23K

Admin Support - Elections

+15.8%0%$811

Administration - Data Processing/MIS

0%$63

Public Safety Administration

+9.6%0%$54