Georgia State and Local Finances

The objective of this report is to inform policy-makers and citizens on government finances, revenues and expenditures in the state. This report focuses on Georgia’s combined state and local finances relative to other states in 2004. Rankings should be perceived with caution as even the “best” state on an item may not actually exhibit ideal qualities; in addition, there could be differences in reporting officials’ interpretation of each category which could cause inconsistencies in the data. It should be noted that Georgia is a decentralized state where much responsibility is deferred to localities. A separate report will be produced in a similar manner by the Georgia Public Policy Foundation to highlight local government finances within Georgia.

While this report focuses on 2004, the most recent year of available data, historical trends are noted from 1994 (exceptions: 2001 and 2003 have no data due to different reporting in those years). This report is divided into separate sections for Revenues and Expenditures (Spending). Data for Debt and Assets are included in the Overview.