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.

Brookhaven, 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 2024

IL Comptroller

Total Revenuei

$486.7M

-36.5%YoY

Total Expenditurei

$297.8M

+56.2%YoY

Property Tax Revenuei

$119K

0%of revenue

Revenue vs Expenditurei

$486.7M

$297.8M

Revenue

Expenditure

+$189.0M surplus

Revenue Sources — vs prior yeari

Total Other Sources

-38.8%23.1%$112.2M

Total Part III

-51.4%14.1%$68.4M

Total Service Charges - Section B

-52.4%13.6%$66.0M

Other Financing Sources - Misc

-55.7%11.8%$57.3M

Total Part I - Tax Revenues

+2.2%9%$43.8M

Total Section 1A - General Property Taxes

+6.8%5%$24.3M

Real Property Taxes - Current Year

+8.8%4.3%$21.0M

Total Section 1C - Selective Sales Taxes

+4%3.3%$16.1M

SPLOST Distributions from Local

+8%2.2%$10.5M

Total Intergov from Local

+8%2.2%$10.5M

Investment Income

+5.7%1.2%$5.6M

Insurance Premiums Tax

+7.6%1.1%$5.4M

Enterprise - Telecom

+32.7%1%$4.9M

Total Enterprise Revenue

+21.7%1%$4.9M

Total Section 1D - Licenses and Permits

-25.7%0.7%$3.5M

Total Intergov from Federal

+94.6%0.7%$3.3M

Franchise Taxes - Electric

+17%0.7%$3.3M

Regulatory Building Permits / Inspections

-27%0.6%$2.7M

Hotel/Motel Excise Tax

-10.5%0.6%$2.7M

Total Service Charges - Section A

+27.8%0.5%$2.4M

Business and Occupation Taxes

+8.8%0.4%$2.2M

Other Intergov from Federal

+43.1%0.4%$2.2M

Personal Property Tax - TAVT Local Share

+3.6%0.4%$2.0M

Court Fines

-7.5%0.3%$1.4M

Ambulance Fees

+1.9%0.3%$1.4M

Alcoholic Beverage Excise - Beer & Wine

+53.9%0.3%$1.2M

Crime & Corrections Grants from Federal

+515.1%0.1%$610K

Culture & Recreation Fees

-4.6%0.1%$604K

Franchise Taxes - Cable Television

+1.8%0.1%$589K

Real Property Taxes - Prior Year

-42.2%0.1%$550K

Alcoholic Beverage License Fees

+16.8%0.1%$543K

Health Charges

0.1%$523K

Law Enforcement Fees

+193.9%0.1%$456K

Personal Property Taxes - Current Year

-1.6%0.1%$408K

Bond Forfeitures

+228%0.1%$379K

Proceeds from Bonds

-77.3%0.1%$371K

Franchise Taxes - Natural Gas

-16.9%0.1%$318K

Water/Wastewater Grants from Federal

+248.8%0.1%$295K

CDBG from Federal

+2667.8%0.1%$245K

Regulatory Fees - Other

-41%0%$213K

Insurance Recovery

-8.4%0%$167K

Excise Tax on Energy Used in Manufacturing

-21.7%0%$155K

LMIG Grants from State

-73%0%$125K

Total Intergov from State

-73%0%$125K

Other General Fund Svc Charges

+2524.7%0%$121K

Personal Property Tax - Boats/Aircraft

+27.5%0%$119K

Real Property Taxes - Current Year (Public Utilities)

0%$118K

Street & Sidewalk Charges

+0.4%0%$90K

Penalties & Interest on Delinquent Taxes

+98.8%0%$72K

Intangible - Real Estate Transfer Tax

+31.3%0%$70K

Excise Tax on Rental Motor Vehicles

+61.7%0%$69K

Financial Institutions Taxes

-37.7%0%$52K

Personal Property Tax - Title Ad Valorem (TAVT)

-11.6%0%$37K

Sale of General Fixed Assets

+0%0%$36K

Contributions from Private Sources

-58.5%0%$34K

Personal Property Taxes - Prior Year

+97.1%0%$27K

Registration Fees

-44.1%0%$11K

Fire Protection Fees

-62.3%0%$5K

Expenditure Categories — vs prior yeari

Total Part V - Property Capital

+134.1%28.6%$85.0M

Public Works Administration

+167.3%23.8%$70.8M

Total Part V - Current Operations

+7.7%15.6%$46.4M

Police Protection

+17.6%7.2%$21.4M

Parks

+25.3%5.4%$16.0M

Total Departmental Aggregated - Current Ops

+12.7%4.5%$13.5M

Planning and Zoning

+99.5%2.8%$8.4M

Total Part V - Machinery Capital

+126%1.5%$4.4M

Total Non-Departmental - Current Ops

-1.4%1.3%$4.0M

Administration - Gen. Govmt Buildings & Plant

-9.1%1.3%$3.9M

Housing & Development - Current Ops

-9.3%1.3%$3.9M

Culture & Recreation - Current Ops

-11.4%1%$3.0M

Administration - Financial

+28.9%0.9%$2.7M

Admin Support - Executive

+8.5%0.9%$2.6M

Administration - Data Processing/MIS

+15.2%0.8%$2.4M

Administration - Public Information

+148.6%0.7%$2.1M

Debt Service - Other Principal

-59.4%0.6%$1.7M

Wastewater

-22.1%0.6%$1.7M

Administration - Law

-32.2%0.5%$1.5M

Municipal Court

+10.8%0.2%$716K

Economic Development and Resources

+109.8%0.2%$700K

Administration - Human Resources

+31.7%0.2%$578K

Roads, Streets, and Bridges

-28.2%0.2%$496K

Debt Service - Other Interest

0%$7K

E-911 Operations

-99.7%0%$4K