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.

Buford, 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

$457.4M

+6.3%YoY

Total Expenditurei

$504.8M

-0.7%YoY

Property Tax Revenuei

$285K

0.1%of revenue

Revenue vs Expenditurei

$457.4M

$504.8M

Revenue

Expenditure

$47.4M deficit

Revenue Sources — vs prior yeari

Total Enterprise Revenue

+9%24.2%$110.7M

Enterprise - Airport

+18.2%13.6%$62.3M

Total Other Sources

+4.2%10.5%$48.0M

Total Part I - Tax Revenues

+6.7%10.1%$46.1M

Total Section 1A - General Property Taxes

+9.4%7.9%$35.9M

Real Property Taxes - Current Year

+9.9%7%$32.2M

Enterprise - Transit

-4%5.8%$26.5M

Total Intergov from Local

-7.1%3.9%$17.6M

Other Intergov from Local

-9.9%3%$13.5M

Enterprise - Water Sales

+1.6%1.9%$8.6M

Total Section 1C - Selective Sales Taxes

+3.3%1.8%$8.2M

Enterprise - Public Market

+13.1%1.3%$6.1M

Business and Occupation Taxes

-0.1%0.9%$4.2M

SPLOST Distributions from Local

+3.5%0.9%$4.1M

Total Intergov from Federal

+143%0.9%$3.9M

Other Intergov from Federal

+1862.5%0.8%$3.7M

Enterprise - Gas

-9.7%0.7%$3.2M

Personal Property Tax - TAVT Local Share

+5.6%0.7%$3.1M

Enterprise - Sanitation

+6%0.6%$2.8M

Total Part III

-34.1%0.4%$1.8M

Total Service Charges - Section B

-34.3%0.4%$1.8M

Insurance Premiums Tax

+7.7%0.4%$1.6M

Investment Income

-35.8%0.3%$1.4M

Enterprise - Electric

+1.7%0.3%$1.4M

Total Section 1D - Licenses and Permits

-26.8%0.3%$1.3M

Franchise Taxes - Electric

+16%0.3%$1.2M

Regulatory Building Permits / Inspections

-35.6%0.2%$812K

Local Option Sales Tax (LOST)

+0.9%0.2%$764K

Total Section 1B - General Sales and Use Taxes

+0.9%0.2%$764K

LMIG Grants from State

+2.5%0.1%$487K

Total Intergov from State

-50.6%0.1%$487K

Alcoholic Beverage License Fees

-5.3%0.1%$484K

Excise Tax on Rental Motor Vehicles

+5.4%0.1%$361K

Personal Property Tax - Boats/Aircraft

+20.5%0.1%$285K

Hotel/Motel Excise Tax

+8.8%0.1%$264K

Penalties & Interest on Delinquent Taxes

-10%0.1%$250K

Alcoholic Beverage Excise - Beer & Wine

-0.1%0.1%$229K

Culture & Recreation Fees

-34.7%0%$181K

CDBG from Federal

-88.9%0%$158K

Intangible - Real Estate Transfer Tax

-13.6%0%$135K

Other Financing Sources - Misc

+68.4%0%$93K

Contributions from Private Sources

-7.5%0%$89K

Franchise Taxes - Cable Television

-30.8%0%$82K

Personal Property Tax - TAVT State Share

+10.6%0%$64K

Water/Wastewater Grants from Federal

0%$61K

Personal Property Tax - Title Ad Valorem (TAVT)

-11.3%0%$46K

Proceeds from Bonds

-68.7%0%$44K

Personal Property Tax - Mobile Home

+17.3%0%$34K

Excise Tax on Energy Used in Manufacturing

+1.5%0%$23K

Other General Fund Svc Charges

-45.9%0%$22K

Court Costs, Fees, Charges

+13.2%0%$17K

Total Service Charges - Section A

+13.2%0%$17K

Sale of General Fixed Assets

+0%0%$11K

Franchise Taxes - Telephone

-4.4%0%$10K

Personal Property Tax - Railroad Equipment

+14.9%0%$4K

General Business Licenses

+2.6%0%$4K

Alcoholic Beverage Excise 3% Mixed Drinks B

0%$2K

Other Taxes

+7.5%0%$1K

Expenditure Categories — vs prior yeari

Total Departmental Aggregated - Current Ops

+20.8%31.1%$157.2M

Total Part V - Current Operations

+7.2%13.1%$66.2M

Public Education

-12.8%10.1%$51.0M

Health & Welfare - Current Ops

+7.1%9.9%$50.0M

Total Part V - Property Capital

-19.1%9.3%$47.1M

Administration - Gen. Govmt Buildings & Plant

+12.2%8.2%$41.6M

Debt Service - 15yr GO Principal

+6.5%5.4%$27.2M

Debt Service - 10yr GO Principal

+2.8%4.2%$21.0M

Roads, Streets, and Bridges

-22%2%$9.9M

Debt Service - 5yr General Obligation Principal

+8%1.7%$8.5M

Debt Service - 40yr GO Principal

+3.3%1.5%$7.6M

Administration - Financial

+4.3%0.9%$4.6M

Debt Service - Other Principal

+68.7%0.6%$3.1M

Recreation

-31.5%0.5%$2.5M

Culture & Recreation - Current Ops

+20.7%0.3%$1.6M

Public Works Administration

-2%0.3%$1.4M

Protective Inspection

+2%0.2%$866K

Housing & Development - Current Ops

+5.6%0.2%$866K

Public Safety Administration

+32.2%0.1%$744K

Debt Service - 5yr General Obligation Interest

-4.3%0.1%$445K

Administration - General Admin Fees

+84.5%0.1%$341K

Total Non-Departmental - Current Ops

-98.9%0.1%$283K

Administration - Law

+10.3%0%$235K

Total Part V - Machinery Capital

-16%0%$215K

Cemetery

+155.2%0%$190K

Administration - Data Processing/MIS

+25.4%0%$164K

Administration - General Engineering

-66.8%0%$51K

Administration - Public Information

-8.3%0%$6K