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.

LaFayette, 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

$101.7M

+31%YoY

Total Expenditurei

$125.0M

+5.2%YoY

Property Tax Revenuei

$30K

0%of revenue

Revenue vs Expenditurei

$101.7M

$125.0M

Revenue

Expenditure

$23.3M deficit

Revenue Sources — vs prior yeari

Total Enterprise Revenue

+15.3%25.4%$25.9M

Enterprise - Transit

+26.3%14.3%$14.5M

Other Intergov from Federal

+4137.8%11.8%$12.0M

Total Intergov from Federal

+4137.8%11.8%$12.0M

Total Other Sources

-22.7%5.6%$5.7M

Enterprise - Electric

+6.2%4.9%$5.0M

Total Part I - Tax Revenues

+21.3%3.7%$3.7M

Enterprise - Airport

-4.7%2.5%$2.6M

Total Part III

-53.9%2%$2.0M

Enterprise - Gas

+1.9%1.9%$1.9M

Total Section 1B - General Sales and Use Taxes

+48.2%1.8%$1.9M

Local Option Sales Tax (LOST)

+10.7%1.4%$1.4M

Total Intergov from Local

+5.3%1.2%$1.3M

Total Service Charges - Section B

-17.4%1.2%$1.2M

SPLOST Distributions from Local

-3.9%1.1%$1.2M

Total Section 1C - Selective Sales Taxes

+3.6%1.1%$1.1M

Enterprise - Golf Course

+30.7%1%$970K

Registration Fees

-73%0.8%$765K

Total Service Charges - Section A

-73%0.8%$765K

Enterprise - Water Sales

+1.3%0.7%$746K

Total Section 1A - General Property Taxes

-2.9%0.6%$653K

Insurance Premiums Tax

+7.1%0.6%$611K

Special Purpose Local Option Sales Tax - Municipal

+6668.1%0.5%$479K

Real Property Taxes - Current Year

-9%0.4%$435K

Other Financing Sources - Misc

+97.7%0.4%$360K

Investment Income

+2.8%0.3%$279K

Total Intergov from State

+105.2%0.3%$276K

Other General Fund Svc Charges

-21.5%0.3%$262K

LMIG Grants from State

+116.5%0.3%$256K

Court Fines

+14.3%0.2%$188K

Personal Property Tax - Title Ad Valorem (TAVT)

+24.1%0.2%$174K

Enterprise - Cemetery

-21.3%0.1%$130K

Franchise Taxes - Electric

-7.9%0.1%$126K

PILOT from Local

0.1%$110K

Alcoholic Beverage Excise - Beer & Wine

-1%0.1%$103K

Total Section 1D - Licenses and Permits

+43.1%0.1%$93K

Franchise Taxes - Cable Television

-15.7%0.1%$79K

Regulatory Building Permits / Inspections

+13.6%0.1%$74K

Hotel/Motel Excise Tax

-2%0.1%$72K

Contributions from Private Sources

+1134.7%0.1%$62K

Business and Occupation Taxes

-2.8%0.1%$53K

Franchise Taxes - Telephone

+175.7%0%$48K

Sale of General Fixed Assets

-84.2%0%$45K

Personal Property Tax - Boats/Aircraft

-36.3%0%$30K

Other Investment Income

0%$26K

Other Intergov from State

+205.5%0%$21K

Alcoholic Beverage License Fees

0%$19K

Financial Institutions Taxes

-15.7%0%$19K

Penalties & Interest on Delinquent Taxes

+103.3%0%$13K

Bond Forfeitures

+87.9%0%$2K

Franchise Taxes - Natural Gas

+60.7%0%$2K

Proceeds from Bonds

-82.8%0%$680

Expenditure Categories — vs prior yeari

Total Departmental Aggregated - Current Ops

+0.8%52.8%$65.9M

Debt Service - 10yr GO Principal

+24.8%9.6%$12.0M

Total Part V - Current Operations

-7.1%8.2%$10.3M

Total Non-Departmental - Current Ops

+32.9%8%$10.0M

Debt Service - 5yr General Obligation Principal

+28.6%5%$6.2M

Police Protection

-0.6%2.3%$2.9M

Recreation

+27.1%1.7%$2.1M

Debt Service - 15yr GO Principal

-7.7%1.4%$1.8M

Public Works Administration

+2744%1.1%$1.4M

Culture & Recreation - Current Ops

+11%1.1%$1.3M

Debt Service - 40yr GO Principal

+60.6%1%$1.3M

Debt Service - Other Principal

+13.2%0.9%$1.2M

Total Part V - Property Capital

+94.8%0.9%$1.2M

Administration - General Admin Fees

+21.7%0.9%$1.1M

Housing & Development - Current Ops

+12.3%0.7%$932K

Roads, Streets, and Bridges

-37.8%0.7%$876K

Fire Protection

+2.9%0.6%$776K

Economic Development and Resources

+16.9%0.5%$575K

Admin Support - Executive

-7.5%0.4%$499K

Protective Inspection

+19.8%0.3%$431K

Debt Service - 50yr GO Principal

-2.8%0.3%$421K

Total Part V - Machinery Capital

-54.5%0.3%$388K

Debt Service - 5yr General Obligation Interest

+10.3%0.3%$342K

Maintenance Shop

+3%0.2%$294K

Administration - Gen. Govmt Buildings & Plant

0.2%$279K

Parks

0.2%$267K

Admin Support - Legislative

-22.9%0.1%$97K

Libraries

-6.1%0.1%$82K

Municipal Court

+5.9%0.1%$63K

Economic Opportunity and Programs

-2.3%0%$45K

Cemetery

+53.8%0%$35K

Jail Operations

-4.1%0%$9K

Debt Service - 10yr GO Interest

0%$6K

Debt Service - Other Interest

+225.1%0%$5K

Debt Service - 40yr GO Interest

-98.9%0%$15