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.

Columbus, GA Municipal Budget — Revenue & Spending Breakdown

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Finances — FY 2024

IL Comptroller

Total Revenuei

$2.1B

+13.9%YoY

Total Expenditurei

$992.7M

+21%YoY

Property Tax Revenuei

$1.2M

0.1%of revenue

Revenue vs Expenditurei

$2.1B

$992.7M

Revenue

Expenditure

+$1.1B surplus

Revenue Sources — vs prior yeari

Total Other Sources

+12.8%23.4%$486.3M

Total Part I - Tax Revenues

+6.5%16.6%$344.1M

Total Section 1B - General Sales and Use Taxes

+4.5%7.6%$157.5M

Total Part III

+31.6%6.8%$142.2M

Total Service Charges - Section B

+38.4%5.7%$118.4M

Total Section 1A - General Property Taxes

+6.8%5.2%$108.0M

Real Property Taxes - Current Year

+7.4%3.8%$79.4M

Total Section 1C - Selective Sales Taxes

+9.9%3.6%$75.0M

Other Investment Income

+37.6%2.9%$59.3M

Special Purpose Local Option Sales Tax (SPLOST)

+1.3%2.3%$48.3M

Local Option Sales Tax (LOST)

+0.8%2.3%$48.0M

Other Local Option Sales Tax (O-LOST)

+0.7%2.3%$47.7M

Investment Income

+37.8%2%$40.8M

Total Intergov from Federal

+64.4%1.4%$30.0M

Other Intergov from Federal

+54.5%1.2%$25.3M

Total Service Charges - Section A

+5.9%1.1%$23.8M

Business and Occupation Taxes

+27%1.1%$23.3M

Total Enterprise Revenue

+2.8%1.1%$22.6M

Insurance Premiums Tax

+8.9%0.9%$18.4M

Enterprise - Water Sales

+2.6%0.7%$13.8M

Special Purpose Local Option Sales Tax - Municipal

+68%0.7%$13.5M

Total Intergov from State

+51.3%0.6%$13.3M

Franchise Taxes - Electric

+5.7%0.6%$11.7M

Personal Property Taxes - Current Year

-1.3%0.5%$11.2M

Personal Property Tax - TAVT Local Share

+2.9%0.5%$11.2M

Registration Fees

+11.7%0.4%$7.4M

Hotel/Motel Excise Tax

+4.1%0.4%$7.3M

Other Intergov from State

+29.3%0.3%$5.8M

Fire Protection Fees

+11%0.3%$5.6M

LMIG Grants from State

+145.1%0.3%$5.5M

Sale of General Fixed Assets

+21.2%0.2%$5.1M

Enterprise - Public Market

+4.8%0.2%$4.9M

Public Welfare Grants from Federal

+148.5%0.2%$4.8M

Franchise Taxes - Water

+5.2%0.2%$4.8M

Total Section 1D - Licenses and Permits

+14.2%0.2%$3.6M

Other Financing Sources - Misc

+62.2%0.2%$3.5M

Ambulance Fees

+0.3%0.2%$3.3M

Inspection Fees

-7.6%0.1%$3.1M

Parking Fines

+62%0.1%$3.0M

Enterprise - Golf Course

+13.4%0.1%$2.7M

Alcoholic Beverage Excise - Beer & Wine

-4.3%0.1%$2.4M

Penalties & Interest on Delinquent Taxes

+106.5%0.1%$2.3M

Franchise Taxes - Natural Gas

-19.3%0.1%$2.1M

Public Welfare Grants from State

-1.4%0.1%$2.1M

Court Fines

+21%0.1%$2.0M

Regulatory Building Permits / Inspections

-3.2%0.1%$1.9M

Real Property Taxes - Prior Year

+17.6%0.1%$1.9M

Court Costs, Fees, Charges

+6.7%0.1%$1.6M

Bond Forfeitures

+699.6%0.1%$1.4M

Franchise Taxes - Cable Television

-17.7%0.1%$1.3M

Culture & Recreation Fees

+11%0.1%$1.3M

Personal Property Tax - Boats/Aircraft

-12.2%0.1%$1.2M

Alcoholic Beverage License Fees

+77.9%0.1%$1.2M

Health Charges

+15.9%0.1%$1.1M

Enterprise - Auditorium

+14.3%0%$841K

EMS Fees

+0.1%0%$827K

Contributions from Private Sources

+108.7%0%$773K

Alcoholic Beverage Excise 3% Mixed Drinks B

+1.9%0%$704K

Excise Tax on Rental Motor Vehicles

+2.9%0%$618K

Other Taxes

+11.5%0%$571K

Personal Property Tax - Title Ad Valorem (TAVT)

-15.7%0%$560K

Reimbursements

-6.8%0%$560K

Total Intergov from Local

-24.8%0%$558K

Financial Institutions Taxes

+4.1%0%$508K

Intangible - Real Estate Transfer Tax

-16.1%0%$499K

Alcoholic Beverage Excise - Distilled Spirits

-2.8%0%$466K

Other Intergov from Local

-29.8%0%$433K

Law Enforcement Fees

+28.8%0%$422K

Sanitation Charges

-14.3%0%$343K

Other Fines

+40.4%0%$290K

Non-Business Licenses - Other

-11.3%0%$225K

Franchise Taxes - Telephone

+13.8%0%$225K

Enterprise - Recycling

-67.2%0%$191K

Penalties and Interest on Delinquent Licenses

+3.5%0%$165K

Proceeds from Bonds

-31.3%0%$163K

PILOT from Local

-0.7%0%$125K

Personal Property Tax - TAVT State Share

-5.9%0%$120K

General Business Licenses

-9.6%0%$87K

Recording Fees

-21.5%0%$81K

Personal Property Tax - Mobile Home

+34.7%0%$78K

Personal Property Tax - Railroad Equipment

0%$66K

Insurance Recovery

+65.5%0%$60K

Cemetery Charges

+13.9%0%$46K

Corrections Fees

-52.6%0%$32K

Other General Fund Svc Charges

+10.7%0%$32K

Enterprise - Sanitation

-2.1%0%$31K

Library Fees

-66.5%0%$8K

Expenditure Categories — vs prior yeari

Total Part V - Current Operations

+15.3%28.5%$282.5M

Total Departmental Aggregated - Current Ops

+0.1%13%$129.0M

Administration - Gen. Govmt Buildings & Plant

+104.6%6.9%$68.6M

Total Part V - Property Capital

+95.4%6.9%$68.2M

Police Protection

+18.3%4.2%$42.1M

Fire Protection

+9%4.2%$41.5M

Roads, Streets, and Bridges

+15.8%3.6%$35.3M

Total Part V - Machinery Capital

+41.5%3.5%$35.0M

Debt Service - Other Principal

+7.1%2.7%$26.6M

Jail Operations

+11.2%2.5%$24.5M

Debt Service - 40yr GO Principal

+6.5%2.4%$23.9M

Housing & Development - Current Ops

+8.4%1.9%$19.3M

Sheriff's Office

-3.8%1.9%$18.8M

Culture & Recreation - Current Ops

+16.6%1.3%$12.6M

Corrections

+3.5%1.2%$11.4M

Storm Drainage

+57.2%1%$10.1M

Solid Waste Collection

+224.2%1%$10.0M

Administration - Data Processing/MIS

+14.2%1%$9.9M

Economic Development and Resources

-7.8%0.8%$7.5M

Parks

+0%0.7%$7.1M

Health & Welfare - Current Ops

+93.5%0.7%$6.8M

Administration - Risk Management

+64.1%0.7%$6.8M

Public Safety Administration

+15.1%0.7%$6.7M

Recreation

+10.7%0.7%$6.5M

Economic Opportunity and Programs

+63.7%0.6%$6.2M

Health

+134.7%0.6%$6.0M

Urban Redevelopment and Housing

+44.8%0.6%$5.9M

Other Protections

-16.3%0.5%$5.2M

E-911 Operations

+6.5%0.4%$4.3M

Administration - Law

+74.5%0.4%$4.1M

Planning and Zoning

+71.2%0.4%$3.5M

Total Non-Departmental - Current Ops

+10.9%0.3%$3.1M

Administration - Financial

+7.5%0.3%$3.0M

District Attorney

+6.3%0.3%$2.9M

Clerk of Courts (Superior)

+7.6%0.3%$2.5M

Maintenance Shop

+0.4%0.3%$2.5M

Public Defender Administration

+5.6%0.3%$2.5M

Administration - Human Resources

+4.2%0.2%$2.2M

State Court

-0.3%0.2%$2.2M

Administration - Tax Commissioner

+9.7%0.2%$2.0M

Juvenile Court

+7.4%0.2%$2.0M

Administration - Tax Assessor

+7.8%0.2%$1.9M

Judicial Admin - Superior Court

+5.6%0.2%$1.7M

Recorder's Court

+30.4%0.2%$1.7M

Admin Support - Executive

-5.4%0.2%$1.6M

Admin Support - Elections

+24.3%0.2%$1.6M

Protective Inspection

+6%0.1%$1.4M

Animal Control

+32%0.1%$1.4M

Municipal Court

+6.7%0.1%$1.4M

Telecommunications (Broadband)

+2838.3%0.1%$1.3M

Judicial Administration

+14.6%0.1%$1.3M

Administration - General Admin Fees

+78.8%0.1%$912K

Welfare

-13.4%0.1%$863K

Admin Support - Legislative

+14.9%0.1%$757K

Probate Court

+6.4%0.1%$704K

Administration - Customer Service

+20.1%0.1%$589K

Coroner / Medical Examiner

-13.4%0.1%$535K

Grand Jury Administration

+10.4%0.1%$498K

Public Works Administration

-12.6%0%$488K

Cemetery

-8.5%0%$401K

Accountability Courts

+17.7%0%$368K

Administration - Internal Audit

+51.3%0%$311K

Administration - Records Management

-1.7%0%$168K

Debt Service - Other Interest

-10%0%$68K

Conservation (incl. County Extension)

-47.2%0%$61K

Columbus, GA Municipal Budget — Revenue & Spending Breakdown