Council Financial Reports
The City of Hogansville monthly publishes an Unaudited Financial Report along with comparable data for the prior year and year to date. Such interim financial reports are prepared monthly by the finance staff, normally for internal use, including that of the City Council. There is generally a 60 day lag in posting financials to account for reconciliation of the financial data and bank statements. Most cities issue some type of interim report to assist with their day-to-day management. Public Records Requests for additional information can be filed with the City Clerk by visiting City Hall during normal business hours or by submitting a request online at our contact page.
2021 05 Monthly Financial Report
2021 04 Monthly Financial Report
2021 03 Monthly Financial Report
2021 02 Monthly Financial Report
2021 01 Monthly Financial Report
In the spirit of being an Open and Transparent Government, the City of Hogansville publishes a monthly check registry of all General Fund expenditures for goods and services. Reports are generally posted within 45 days of the month-end closing. Public Records Requests for additional information can be filed with the City Clerk by visiting City Hall during normal business hours or by submitting a request online at our contact page.
2021 12 Check Registry
2021 11 Check Registry
2021 10 Check Registry
2021 09 Check Registry
2021 08 Check Registry
2021 07 Check Registry
2021 06 Check Registry
2021 05 Check Registry
2021 04 Check Registry
2021 03 Check Registry
2021 02 Check Registry
2021 01 Check Registry
The City's Annual Budget has three primary components: the Operating Budget, Enterprise and Capital budgets. The General Fund is for general Maintenance and Operations of the City:
The Operating Budget includes personnel costs and annual facility operating costs. It is funded primarily through local property and sales taxes; revenue transfers between departments; licenses, such as building and development fees; franchise fees for a company's use of the City's rights-of-way; charges for services; fines and other smaller sources of revenue such as interest on investments.
The Enterprise Budget covers the City's Utilities: Electric, Water, Waste Water, Natural Gas and Sanitation.
And the Capital Budget funds major improvements to City facilities and infrastructure, and is based on the first year of needs in the five-year Capital Improvements Program (CIP) Plan. The Capital Improvements Program (CIP) Plan is an annually revised document that guides the City's investments in public facilities and infrastructure during a five-year time horizon. The Capital Budget is supported through multiple funding sources, including different types of bonds (debt), grants and cash as well as other smaller sources of funding.
The City Council holds public hearings on the proposed operating and capital budgets and then generally approves both budgets prior to June 30th for the following fiscal year, which begins July 1st.
FY2018 Adopted Annual Budget
FY2019 Adopted Annual Budget
FY2020 Adopted Annual Budget | City Manager's Budget Presentation
FY2021 Adopted Annual Budget
FY2022 Adopted Annual Budget
Audited Basic Financial Statements
Every year the City of Hogansville is required to conduct an audit by certified public accountants. This report is a "snapshot" of the city's overall financial position as of June 30th of each year. Reports are generally posted by December 31st of each year upon presentation and acceptance by the City Council. Annual financial reports, which include data regarding operations in the previous year, are designed for external readers, such as citizens or bond rating services. Annual reports are less useful to City Council Members because of the timing of their preparation. Because these reports usually are independently audited by a certified public accounting firm, it may take up to six months after the close of the fiscal year to entirely complete this annual report.
Audited Basic Financial Statements