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.

Decatur, 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

$275.9M

+16.4%YoY

Total Expenditurei

$156.5M

+5.5%YoY

Property Tax Revenuei

$319K

0.1%of revenue

Revenue vs Expenditurei

$275.9M

$156.5M

Revenue

Expenditure

+$119.4M surplus

Revenue Sources — vs prior yeari

Total Other Sources

+14.1%21.1%$58.2M

Total Part I - Tax Revenues

+12.8%18.2%$50.2M

Total Section 1A - General Property Taxes

+15.8%14.9%$41.1M

Real Property Taxes - Prior Year

+17.9%8%$22.0M

Real Property Taxes - Current Year

+12.3%6.2%$17.2M

Total Part III

+22.6%2.9%$7.9M

Total Intergov from Local

+28.7%2.7%$7.3M

Total Service Charges - Section B

+25.2%2.6%$7.2M

Total Section 1C - Selective Sales Taxes

+5%2.5%$7.0M

Total Enterprise Revenue

+2.6%2.5%$7.0M

Total Intergov from Federal

+89.3%2.5%$6.9M

Other Intergov from Federal

+68.7%2.2%$6.1M

SPLOST Distributions from Local

+9.9%1.8%$4.9M

Culture & Recreation Fees

+12.1%1.5%$4.0M

Enterprise - Telecom

-3.3%1.4%$3.7M

Enterprise - Water Sales

+13.3%1%$2.7M

Other Intergov from Local

+99.5%0.9%$2.4M

Insurance Premiums Tax

+7.6%0.9%$2.4M

Total Section 1D - Licenses and Permits

-9.5%0.7%$2.1M

Parking Fines

+222.4%0.6%$1.8M

Regulatory Building Permits / Inspections

-17%0.6%$1.7M

Franchise Taxes - Electric

+15.9%0.6%$1.5M

Hotel/Motel Excise Tax

-5.1%0.5%$1.5M

Personal Property Tax - Title Ad Valorem (TAVT)

-0.7%0.3%$867K

CDBG from Federal

0.3%$750K

Total Service Charges - Section A

+1.6%0.3%$720K

Investment Income

-12.2%0.3%$694K

Ambulance Fees

+2.2%0.2%$600K

LMIG Grants from State

+0.3%0.2%$499K

Total Intergov from State

+0.3%0.2%$499K

Enterprise - Sanitation

-3.9%0.2%$498K

Other General Fund Svc Charges

-5.8%0.2%$471K

Alcoholic Beverage Excise 3% Mixed Drinks B

-0.7%0.2%$416K

Business and Occupation Taxes

-1.5%0.1%$352K

Personal Property Tax - Boats/Aircraft

+759.8%0.1%$319K

Personal Property Taxes - Current Year

+2.4%0.1%$307K

Real Property Taxes - Current Year (Public Utilities)

+19.2%0.1%$252K

Alcoholic Beverage License Fees

+2%0.1%$220K

Penalties & Interest on Delinquent Taxes

+28.4%0.1%$200K

Alcoholic Beverage Excise 3% Mixed Drinks A

0.1%$184K

Franchise Taxes - Cable Television

-17.3%0.1%$179K

Non-Business Licenses and Permits

+223.2%0.1%$171K

Financial Institutions Taxes

+2.4%0.1%$164K

Intangible - Real Estate Transfer Tax

+551.8%0.1%$145K

Franchise Taxes - Natural Gas

-23%0%$130K

Law Enforcement Fees

-13.7%0%$101K

Sale of General Fixed Assets

-0.5%0%$92K

Other Financing Sources - Misc

+3.1%0%$92K

PILOT from Local

+0%0%$60K

Insurance Recovery

-47.1%0%$39K

Franchise Taxes - Telephone

+24.6%0%$21K

Library Fees

-44.8%0%$20K

Corrections Fees

+208.1%0%$14K

Other Public Safety Charges

0%$5K

General Business Licenses

+30.8%0%$4K

Personal Property Taxes - Prior Year

+258.1%0%$2K

Contributions from Private Sources

-90.3%0%$2K

Proceeds from Bonds

-93.3%0%$1K

Personal Property Tax - Railroad Equipment

+5.2%0%$548

Expenditure Categories — vs prior yeari

Total Part V - Current Operations

+6.8%26%$40.7M

Total Departmental Aggregated - Current Ops

+0.2%21.1%$33.1M

Total Part V - Property Capital

+9.6%7.8%$12.3M

Administration - Gen. Govmt Buildings & Plant

+20.2%7%$10.9M

Police Protection

+27.7%5%$7.8M

Roads, Streets, and Bridges

-38.5%3.9%$6.1M

Recreation

-1.4%3.6%$5.7M

Culture & Recreation - Current Ops

-1.8%3.6%$5.7M

Fire Protection

+5.6%3%$4.7M

Housing & Development - Current Ops

-0.4%2.4%$3.8M

Public Works Administration

+278.6%2.3%$3.6M

Debt Service - 40yr GO Principal

-7.1%1.8%$2.8M

Protective Inspection

+5.1%1.2%$1.9M

Total Non-Departmental - Current Ops

+84.9%1.2%$1.8M

Admin Support - Executive

+36.6%1.1%$1.7M

Administration - Financial

-33.2%1%$1.5M

Debt Service - Other Principal

-2.4%0.8%$1.2M

Economic Development and Resources

-0.1%0.7%$1.2M

E-911 Operations

+13.7%0.7%$1.1M

Administration - Data Processing/MIS

+4.4%0.7%$1.1M

Total Part V - Machinery Capital

+14.8%0.7%$1.0M

Administration - Human Resources

+11642.2%0.5%$859K

Administration - Risk Management

+32.6%0.5%$827K

Administration - Law

+16.8%0.5%$721K

Administration - Public Information

-11.5%0.4%$688K

Municipal Court

+9.3%0.4%$661K

Solid Waste and Recycling Administration

+86.1%0.4%$619K

Cemetery

-0.3%0.3%$547K

Maintenance Shop

+0.8%0.3%$526K

Admin Support - Legislative

+18.1%0.3%$433K

Planning and Zoning

-30.2%0.3%$414K

Urban Redevelopment and Housing

+33.9%0.2%$291K

Administration - Records Management

-26.3%0%$23K

Health

-48.7%0%$14K

Health & Welfare - Current Ops

-48.7%0%$14K

Debt Service - 40yr GO Interest

0%$10K

Admin Support - Elections

-90.7%0%$8K