State of Georgia. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.
Dekalb County. DeKalb County, Georgia, Annual Comprehensive Financial Report, fiscal year ended December 31, 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended December 31, 2023.
Dekalb County School District. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.
How these figures are counted. Revenue and spending are from a Georgia government's audited annual financial report for fiscal year 2024, grouped into the same categories as the Census figures. They count the government's governmental funds and its enterprise funds (such as water, sewer, transit or airports), including construction spending and debt payments (principal as well as interest), and leave out internal service funds, pension and other trust funds, transfers between funds, borrowed money, depreciation and separately governed agencies the report lists apart. Grants are split into federal and state money only where the report itself splits them.
Taxes come from the report's statement of activities (sales, property and hotel and motel taxes); the rest of the tax amount on its fund statements (motor vehicle, insurance premium and other taxes) and licenses and permits are counted as other taxes. Planning and development is one line in the report and is counted under Running the government and other costs, and health and welfare is counted under Social services. The county's water and sewer system, sanitation and stormwater funds and the Peachtree-DeKalb airport are included. The county's board of health and public library board are separate units and are not included.
How a ZIP is matched. A ZIP code is not a government boundary, so we match it to the cities, counties and school districts that overlap it, using Census Bureau geography. Where a ZIP crosses several, each one is shown with its share of the ZIP. Each government's money covers its own operations only; the others listed here are separate.
Latest recorded year. The year differs by government: each block shows the newest fiscal year on file. A Census survey year covers fiscal years ending July 1 of the year before through June 30 of that year.