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SELECTED COMPARISONS TO GOVERNMENT FINANCE RESEARCH CENTER SURVEY CITY OF SAN MARCOS, TEXAS September 30, 1980 SAN MARCOS FAVORAI (UNFAVORi SURVEY VARIAN( E) GENERAL GOVERNMENI'AL REVENUES AND EXPENDITURES (PER CAPITA) General Governmental Revenues: Property Tax Other Taxes User Charges Fees and Miscellaneous Intergovernmental Total Governmental Revenues General Governmental Expenditures $ 66.82 $114.43 $ 47.61 49.50 69. 16 19.66 15.80 14.98 ( .82) 15.51 34.00 18.49 99.55 59.50 (40.05) $247.18 $292.07 $ 44.89 $231.18 $309.24 $ 78.06 $ 16.00 $(17.17) $33.17 10.7% (5.9%) 16.6% (7.8%) 7.2% 15.0% (2.1%) 21.9% 24.0% CURRENT GENERAL OPERATING SURPLUSES AND (DEFICITS) Per Capita Percent of Revenues PERCENI'AGE ANNUAL GRCW.I'H IN DEBT General Government Enterprise DESCRIPTION OF THE SURVEY The Government Finance Research Center of the Municipal Finance Officers Association in ronjunction with the Joint Eronomic Cormnittee (JEC) of the U. S. Congress ronducted a survey in the fall of 1979 in an effort to get timely and romparable data on City finances. As with most surveys, care must te taken in analyzing the results, since they depend on the particular definitions and nethods used. The survey sample ronsisted of 539 cities, each with ¡x>pulations of more than 10,000. Of these, 302 (57%) provided usable responses regarding their finances for fiscal years 1978 and 1979 and oodgeted or anticipated results for fiscal year 1980. Generally, the study was designed to provide estirrates for all U. S. city governments, classifying cities ~ ¡x>pulation size: small, p:)pulation 10,000 to 49,999; medium, population 50,000 to 99,999; large, population 100,000 to 249,999; and largest, population 250,000 and more. - 7 - Harold V. Simpson & Company, Certified Public Accountants, Austin, Texas