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.

Duluth, 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

$166.9M

+17.3%YoY

Total Expenditurei

$87.8M

+2.1%YoY

Property Tax Revenuei

$133

0%of revenue

Revenue vs Expenditurei

$166.9M

$87.8M

Revenue

Expenditure

+$79.1M surplus

Revenue Sources — vs prior yeari

Total Other Sources

+11.9%19.9%$33.1M

Total Part I - Tax Revenues

+11.1%16.5%$27.5M

Total Section 1A - General Property Taxes

+13.2%10.6%$17.7M

Real Property Taxes - Current Year

+19.7%9.6%$16.1M

Total Intergov from Local

+51.7%6.3%$10.5M

Total Section 1C - Selective Sales Taxes

+4.3%4.7%$7.9M

SPLOST Distributions from Local

+10.7%4.6%$7.6M

Total Part III

+15.9%3.4%$5.7M

Total Service Charges - Section B

+16.7%3.3%$5.5M

Total Intergov from Federal

+56.8%2.6%$4.3M

Other Intergov from Federal

+160.5%2.6%$4.3M

Insurance Premiums Tax

+8.3%1.7%$2.8M

Other Intergov from Local

1.7%$2.8M

Court Fines

-9.6%1.6%$2.8M

Total Section 1D - Licenses and Permits

+23.9%1.1%$1.8M

Total Enterprise Revenue

+0.5%1%$1.7M

Enterprise - Telecom

+0.5%1%$1.7M

Franchise Taxes - Electric

+6.8%1%$1.6M

Investment Income

+155.9%0.9%$1.5M

Business and Occupation Taxes

+3.7%0.9%$1.5M

Personal Property Tax - TAVT Local Share

-19.4%0.9%$1.4M

Regulatory Building Permits / Inspections

+33.8%0.8%$1.3M

Alcoholic Beverage Excise - Distilled Spirits

-2.8%0.4%$636K

LMIG Grants from State

+150.4%0.4%$620K

Total Intergov from State

+29%0.4%$620K

Alcoholic Beverage License Fees

+7.3%0.2%$338K

Franchise Taxes - Natural Gas

+4.6%0.2%$253K

Intangible - Real Estate Transfer Tax

-9.1%0.2%$253K

Insurance Recovery

+710%0.2%$252K

Culture & Recreation Fees

+1.3%0.1%$244K

Franchise Taxes - Cable Television

-7.6%0.1%$234K

Hotel/Motel Excise Tax

-1.4%0.1%$221K

Forfeitures

+19.4%0.1%$214K

Total Service Charges - Section A

-2.6%0.1%$185K

Alcoholic Beverage Excise 3% Mixed Drinks B

+0.8%0.1%$175K

Excise Tax on Rental Motor Vehicles

+13.6%0.1%$115K

Contributions from Private Sources

-15.3%0.1%$111K

Financial Institutions Taxes

+3.5%0.1%$104K

Other Financing Sources - Misc

0.1%$98K

Sale of General Fixed Assets

-15.6%0.1%$94K

Fire Protection Fees

+30.4%0.1%$90K

Other Fines

-62.3%0%$82K

Penalties and Interest on Delinquent Licenses

+2.6%0%$82K

Recording Fees

-28.8%0%$72K

Penalties & Interest on Delinquent Taxes

-5.8%0%$70K

General Business Licenses

+0.3%0%$68K

Other General Fund Svc Charges

-1.9%0%$53K

Bond Forfeitures

-10.7%0%$36K

Franchise Taxes - Telephone

-9.2%0%$35K

Non-Business Licenses and Permits

-9.1%0%$34K

Personal Property Tax - Title Ad Valorem (TAVT)

-13.7%0%$31K

Real Property Taxes - Prior Year

-89.4%0%$27K

Law Enforcement Fees

+12.1%0%$22K

Proceeds from Bonds

-64.6%0%$22K

Personal Property Tax - TAVT State Share

-8.1%0%$21K

Excise Tax on Energy Used in Manufacturing

+1.7%0%$19K

Enterprise - Stormwater

-7.5%0%$12K

Non-Business Licenses - Other

+49%0%$10K

Crime & Corrections Grants from Federal

+38.5%0%$7K

Alcoholic Beverage Excise - Beer & Wine

-6.2%0%$5K

Personal Property Tax - Railroad Equipment

+8.1%0%$1K

Registration Fees

0%$828

PILOT from Local

+0%0%$433

Personal Property Tax - Mobile Home

+0.4%0%$133

Expenditure Categories — vs prior yeari

Total Part V - Current Operations

-10.1%33.1%$29.0M

Police Protection

+4.6%10.8%$9.5M

Total Part V - Property Capital

+35.8%9.4%$8.3M

Parks

+11.8%6%$5.3M

Roads, Streets, and Bridges

-45.1%5%$4.4M

Debt Service - Other Principal

+150.3%4%$3.5M

Culture & Recreation - Current Ops

+7.1%3.1%$2.7M

Public Works Administration

+16.6%2.8%$2.4M

Housing & Development - Current Ops

+10.7%2.6%$2.3M

Recreation

+7%2.5%$2.2M

Public Safety Administration

+92.7%2.2%$1.9M

Total Departmental Aggregated - Current Ops

+0%2.1%$1.8M

Planning and Zoning

+13.1%2.1%$1.8M

Admin Support - Executive

+3.7%2.1%$1.8M

Wastewater

+3.8%2%$1.7M

Solid Waste Disposal

+12.8%1.9%$1.7M

Total Part V - Machinery Capital

+112.5%1.6%$1.4M

Administration - Public Information

+19%1.4%$1.2M

Administration - Data Processing/MIS

+7.2%1.3%$1.2M

Administration - Financial

+10.3%1.1%$995K

Administration - Gen. Govmt Buildings & Plant

+27.5%1%$878K

Municipal Court

+7.8%0.8%$683K

Economic Development and Resources

+3%0.6%$503K

Administration - Human Resources

-5.4%0.3%$245K

Admin Support - Legislative

+21.9%0.1%$86K

Storm Drainage

-93.1%0%$21K

Total Part V - Intangibles

0%$21K

Administration - Risk Management

0%$18K

Recyclables Collection

+58.6%0%$10K

Health

0%$2K

Health & Welfare - Current Ops

0%$2K