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.

Clarkston, 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 2022

IL Comptroller

Total Revenuei

$36.8M

-3.9%YoY

Total Expenditurei

$21.6M

-3.2%YoY

Property Tax Revenuei

$44K

0.1%of revenue

Revenue vs Expenditurei

$36.8M

$21.6M

Revenue

Expenditure

+$15.3M surplus

Revenue Sources — vs prior yeari

Total Other Sources

+4.8%19.7%$7.3M

Total Part I - Tax Revenues

+6.5%17.7%$6.5M

Total Section 1A - General Property Taxes

+6.1%10.9%$4.0M

Real Property Taxes - Current Year (Other)

+12.9%9.2%$3.4M

Total Intergov from Local

+15.2%6.7%$2.5M

SPLOST Distributions from Local

+8.8%6.3%$2.3M

Total Section 1C - Selective Sales Taxes

+11.9%5.9%$2.2M

Insurance Premiums Tax

+18.4%3.2%$1.2M

County Board of Health from State

2.4%$896K

Total Intergov from State

+939%2.4%$896K

Total Part III

-8%2%$747K

Total Service Charges - Section B

-0.5%1.9%$696K

Total Enterprise Revenue

-25.7%1.4%$531K

Franchise Taxes - Electric

+8.7%1%$380K

Total Section 1D - Licenses and Permits

-15.7%0.9%$341K

Enterprise - Telecom

-0.6%0.8%$303K

Court Fines

-26.9%0.7%$271K

Personal Property Tax - TAVT Local Share

+14.6%0.7%$243K

Business and Occupation Taxes

+5%0.6%$232K

Enterprise - Water Sales

+3.8%0.6%$228K

Sale of General Fixed Assets

+94.6%0.5%$199K

Regulatory Building Permits / Inspections

-18.2%0.4%$158K

Real Property Taxes - Prior Year

+8.1%0.4%$154K

Other Intergov from Local

0.4%$137K

Personal Property Tax - Other

-13.6%0.3%$118K

Alcoholic Beverage Excise - Beer & Wine

-1.3%0.3%$113K

General Business Licenses

-20.7%0.3%$103K

Bond Forfeitures

+7.2%0.2%$82K

Alcoholic Beverage Excise 3% Mixed Drinks B

+8.9%0.2%$78K

Insurance Recovery

+0.3%0.2%$76K

Alcoholic Beverage License Fees

-1.1%0.2%$63K

Franchise Taxes - Cable Television

-9%0.2%$57K

Franchise Taxes - Natural Gas

+8.1%0.1%$51K

Total Service Charges - Section A

-55%0.1%$50K

Personal Property Tax - Boats/Aircraft

-29.3%0.1%$44K

Intangible - Real Estate Transfer Tax

-12.2%0.1%$43K

Culture & Recreation Fees

+64.4%0.1%$39K

Recording Fees

-60.9%0.1%$30K

Penalties & Interest on Delinquent Taxes

+29.2%0.1%$27K

Other Financing Sources - Misc

-49%0.1%$20K

Alcoholic Beverage Excise - Distilled Spirits

+47.4%0.1%$19K

Personal Property Tax - Title Ad Valorem (TAVT)

+11.1%0%$14K

Real Property Taxes - Current Year

0%$11K

Law Enforcement Fees

-65.2%0%$10K

Non-Business Licenses - Other

-31.4%0%$9K

Court Costs, Fees, Charges

0%$8K

Non-Business Licenses and Permits

+80.6%0%$7K

Proceeds from Bonds

+402.5%0%$7K

Other Intergov from Federal

+66.3%0%$4K

Total Intergov from Federal

-99.8%0%$4K

Contributions from Private Sources

-12.8%0%$2K

Franchise Taxes - Telephone

-6.1%0%$2K

Registration Fees

-75.9%0%$1K

Personal Property Tax - Railroad Equipment

+2.9%0%$961

Health Charges

+808%0%$908

Investment Income

-34.3%0%$898

Personal Property Taxes - Prior Year

+3395.3%0%$810

Expenditure Categories — vs prior yeari

Total Part V - Current Operations

-3.5%28.6%$6.2M

Total Part V - Property Capital

-7.1%11.4%$2.5M

Roads, Streets, and Bridges

-5.7%11.2%$2.4M

Police Protection

-2.7%11%$2.4M

Total Departmental Aggregated - Current Ops

+45.7%10.6%$2.3M

Housing & Development - Current Ops

-7.3%4.7%$1.0M

Public Works Administration

-15%4.5%$976K

Economic Opportunity and Programs

-9.9%3%$645K

Municipal Court

-5.4%2%$427K

Admin Support - Executive

-2.3%1.9%$416K

Planning and Zoning

-2.4%1.8%$379K

Debt Service - 5yr General Obligation Principal

-5.1%1.4%$294K

Administration - Financial

-8.5%1.2%$263K

Debt Service - 40yr GO Principal

+4.9%1.1%$230K

Admin Support - Legislative

-3.6%1%$215K

Parks

+50%0.9%$197K

Culture & Recreation - Current Ops

+33.3%0.8%$167K

Total Non-Departmental - Current Ops

-48.2%0.6%$132K

Administration - Gen. Govmt Buildings & Plant

-49%0.6%$128K

Administration - Customer Service

-25.3%0.5%$103K

Administration - Law

-12.8%0.4%$87K

Total Part V - Machinery Capital

-71.9%0.4%$84K

Administration - Data Processing/MIS

+15.7%0.3%$73K

Administration - General Admin Fees

+14.1%0.1%$27K