Local financial database, indicators and benchmarks

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2014 2015 2016

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Add new municipality or group to comparison ?Display comapred values as: Name	Borjomi ? Entities: 1 Change Remove Select cities or municipalities or select specific municipality Select specific municipality ? or create new group of cities and municipalities +Population group + Tbilisi+ > 90,000+ 50,000 - 90,000+ 25,000 - 50,000+ < 25,000 +Urbanization level + Tbilisi+ Urban centers (> 500)+ Urban municipality (80 - 500)+ Municipality (25 - 80)+ Rural municipality (< 25)+ Not available +Region + Capital+ AR Abkhazia - occupied+ AR of Adjara+ Kakheti+ Imereti+ Samegrelo-Zemo S.+ Shida Kartli+ South Ossetia - occupied+ Kvemo Kartli+ Guria+ Samtskhe-Javakheti+ Mtskheta-Mtianeti+ Racha-Lechkhumi +Administrative status + Municipality+ City+ Capital Update Close	Group Country total ? Entities: 76 Change Remove Select cities or municipalities or select specific municipality Select specific municipality ? or create new group of cities and municipalities +Population group + Tbilisi+ > 90,000+ 50,000 - 90,000+ 25,000 - 50,000+ < 25,000 +Urbanization level + Tbilisi+ Urban centers (> 500)+ Urban municipality (80 - 500)+ Municipality (25 - 80)+ Rural municipality (< 25)+ Not available +Region + Capital+ AR Abkhazia - occupied+ AR of Adjara+ Kakheti+ Imereti+ Samegrelo-Zemo S.+ Shida Kartli+ South Ossetia - occupied+ Kvemo Kartli+ Guria+ Samtskhe-Javakheti+ Mtskheta-Mtianeti+ Racha-Lechkhumi +Administrative status + Municipality+ City+ Capital Update Close	Group Country total ? Entities: 76 Change Remove Select cities or municipalities or select specific municipality Select specific municipality ? or create new group of cities and municipalities +Population group + Tbilisi+ > 90,000+ 50,000 - 90,000+ 25,000 - 50,000+ < 25,000 +Urbanization level + Tbilisi+ Urban centers (> 500)+ Urban municipality (80 - 500)+ Municipality (25 - 80)+ Rural municipality (< 25)+ Not available +Region + Capital+ AR Abkhazia - occupied+ AR of Adjara+ Kakheti+ Imereti+ Samegrelo-Zemo S.+ Shida Kartli+ South Ossetia - occupied+ Kvemo Kartli+ Guria+ Samtskhe-Javakheti+ Mtskheta-Mtianeti+ Racha-Lechkhumi +Administrative status + Municipality+ City+ Capital Update Close	Group Country total ? Entities: 76 Change Remove Select cities or municipalities or select specific municipality Select specific municipality ? or create new group of cities and municipalities +Population group + Tbilisi+ > 90,000+ 50,000 - 90,000+ 25,000 - 50,000+ < 25,000 +Urbanization level + Tbilisi+ Urban centers (> 500)+ Urban municipality (80 - 500)+ Municipality (25 - 80)+ Rural municipality (< 25)+ Not available +Region + Capital+ AR Abkhazia - occupied+ AR of Adjara+ Kakheti+ Imereti+ Samegrelo-Zemo S.+ Shida Kartli+ South Ossetia - occupied+ Kvemo Kartli+ Guria+ Samtskhe-Javakheti+ Mtskheta-Mtianeti+ Racha-Lechkhumi +Administrative status + Municipality+ City+ Capital Update Close	Group Country total ? Entities: 76 Change Remove Select cities or municipalities or select specific municipality Select specific municipality ? or create new group of cities and municipalities +Population group + Tbilisi+ > 90,000+ 50,000 - 90,000+ 25,000 - 50,000+ < 25,000 +Urbanization level + Tbilisi+ Urban centers (> 500)+ Urban municipality (80 - 500)+ Municipality (25 - 80)+ Rural municipality (< 25)+ Not available +Region + Capital+ AR Abkhazia - occupied+ AR of Adjara+ Kakheti+ Imereti+ Samegrelo-Zemo S.+ Shida Kartli+ South Ossetia - occupied+ Kvemo Kartli+ Guria+ Samtskhe-Javakheti+ Mtskheta-Mtianeti+ Racha-Lechkhumi +Administrative status + Municipality+ City+ Capital Update Close	Group Country total ? Entities: 76 Change Remove Select cities or municipalities or select specific municipality Select specific municipality ? or create new group of cities and municipalities +Population group + Tbilisi+ > 90,000+ 50,000 - 90,000+ 25,000 - 50,000+ < 25,000 +Urbanization level + Tbilisi+ Urban centers (> 500)+ Urban municipality (80 - 500)+ Municipality (25 - 80)+ Rural municipality (< 25)+ Not available +Region + Capital+ AR Abkhazia - occupied+ AR of Adjara+ Kakheti+ Imereti+ Samegrelo-Zemo S.+ Shida Kartli+ South Ossetia - occupied+ Kvemo Kartli+ Guria+ Samtskhe-Javakheti+ Mtskheta-Mtianeti+ Racha-Lechkhumi +Administrative status + Municipality+ City+ Capital Update Close	Group Country total ? Entities: 76 Change Remove Select cities or municipalities or select specific municipality Select specific municipality ? or create new group of cities and municipalities +Population group + Tbilisi+ > 90,000+ 50,000 - 90,000+ 25,000 - 50,000+ < 25,000 +Urbanization level + Tbilisi+ Urban centers (> 500)+ Urban municipality (80 - 500)+ Municipality (25 - 80)+ Rural municipality (< 25)+ Not available +Region + Capital+ AR Abkhazia - occupied+ AR of Adjara+ Kakheti+ Imereti+ Samegrelo-Zemo S.+ Shida Kartli+ South Ossetia - occupied+ Kvemo Kartli+ Guria+ Samtskhe-Javakheti+ Mtskheta-Mtianeti+ Racha-Lechkhumi +Administrative status + Municipality+ City+ Capital Update Close	Group Country total ? Entities: 76 Change Remove Select cities or municipalities or select specific municipality Select specific municipality ? or create new group of cities and municipalities +Population group + Tbilisi+ > 90,000+ 50,000 - 90,000+ 25,000 - 50,000+ < 25,000 +Urbanization level + Tbilisi+ Urban centers (> 500)+ Urban municipality (80 - 500)+ Municipality (25 - 80)+ Rural municipality (< 25)+ Not available +Region + Capital+ AR Abkhazia - occupied+ AR of Adjara+ Kakheti+ Imereti+ Samegrelo-Zemo S.+ Shida Kartli+ South Ossetia - occupied+ Kvemo Kartli+ Guria+ Samtskhe-Javakheti+ Mtskheta-Mtianeti+ Racha-Lechkhumi +Administrative status + Municipality+ City+ Capital Update Close	Group Country total ? Entities: 76 Change Remove Select cities or municipalities or select specific municipality Select specific municipality ? or create new group of cities and municipalities +Population group + Tbilisi+ > 90,000+ 50,000 - 90,000+ 25,000 - 50,000+ < 25,000 +Urbanization level + Tbilisi+ Urban centers (> 500)+ Urban municipality (80 - 500)+ Municipality (25 - 80)+ Rural municipality (< 25)+ Not available +Region + Capital+ AR Abkhazia - occupied+ AR of Adjara+ Kakheti+ Imereti+ Samegrelo-Zemo S.+ Shida Kartli+ South Ossetia - occupied+ Kvemo Kartli+ Guria+ Samtskhe-Javakheti+ Mtskheta-Mtianeti+ Racha-Lechkhumi +Administrative status + Municipality+ City+ Capital Update Close	Group Country total ? Entities: 76 Change Remove Select cities or municipalities or select specific municipality Select specific municipality ? or create new group of cities and municipalities +Population group + Tbilisi+ > 90,000+ 50,000 - 90,000+ 25,000 - 50,000+ < 25,000 +Urbanization level + Tbilisi+ Urban centers (> 500)+ Urban municipality (80 - 500)+ Municipality (25 - 80)+ Rural municipality (< 25)+ Not available +Region + Capital+ AR Abkhazia - occupied+ AR of Adjara+ Kakheti+ Imereti+ Samegrelo-Zemo S.+ Shida Kartli+ South Ossetia - occupied+ Kvemo Kartli+ Guria+ Samtskhe-Javakheti+ Mtskheta-Mtianeti+ Racha-Lechkhumi +Administrative status + Municipality+ City+ Capital Update Close
– Local Financial Benchmarks
– Local Financial Resources Benchmarks	Value	Value	Value	Value	Value	Value	Value	Value	Value	Value
+ ICooperation with the national tax authority in tax policy design	-	-	-	-	-	-	-	-	-	-
• 1.1Database of local (income and property) tax payers	-	-	-	-	-	-	-	-	-	-
• 1.2Local tax policy	-	-	-	-	-	-	-	-	-	-
• 1.3Openness of decision on introduction of property tax	-	-	-	-	-	-	-	-	-	-
• 1.4Share of local taxes in total local revenues	-	-	-	-	-	-	-	-	-	-
+ IIFees, charges and miscellaneous revenues	-	-	-	-	-	-	-	-	-	-
• 2.1Fees and cost of services	-	-	-	-	-	-	-	-	-	-
• 2.2Tariffs vs demand for services	-	-	-	-	-	-	-	-	-	-
• 2.3Revenues from services, fees and permissions vs service costs	-	-	-	-	-	-	-	-	-	-
+ IIICapital Budget Financing	-	-	-	-	-	-	-	-	-	-
• 3.1Local capital projects	-	-	-	-	-	-	-	-	-	-
• 3.2Capital projects are financed from diverse sources	-	-	-	-	-	-	-	-	-	-
• 3.3Practice of receiving and management of loans	-	-	-	-	-	-	-	-	-	-
+ IVLocal property management	-	-	-	-	-	-	-	-	-	-
• 4.1Recording and registration of municipal property	-	-	-	-	-	-	-	-	-	-
• 4.2Assets and Liabilities of LSGs	-	-	-	-	-	-	-	-	-	-
• 4.3Rules of property management	-	-	-	-	-	-	-	-	-	-
• 4.4Management of municipal enterprises and NPEs	-	-	-	-	-	-	-	-	-	-
+ VInformation technologies	-	-	-	-	-	-	-	-	-	-
• 5.1Using IT in processing and analysing of information, management and financial operations	-	-	-	-	-	-	-	-	-	-
+ VICapacity Building of LSGs servants	-	-	-	-	-	-	-	-	-	-
• 6.1Training and improving of qualification	-	-	-	-	-	-	-	-	-	-
• 6.2Staff with financial qualification	-	-	-	-	-	-	-	-	-	-
• 6.3Ethics and conflict of interests	-	-	-	-	-	-	-	-	-	-
– Local Financial Management Benchmarks	Value	Value	Value	Value	Value	Value	Value	Value	Value	Value
+ IFiscal policy	-	-	-	-	-	-	-	-	-	-
• 1.1Policy framework	-	-	-	-	-	-	-	-	-	-
• 1.2Medium term planning	-	-	-	-	-	-	-	-	-	-
+ IIBudgeting methods and capacity	-	-	-	-	-	-	-	-	-	-
• 2.1Procedure on budget preparation	-	-	-	-	-	-	-	-	-	-
• 2.2Budget structure	-	-	-	-	-	-	-	-	-	-
• 2.3Expected results and indicators what is the objective/goal here?	-	-	-	-	-	-	-	-	-	-
• 2.4Reflecting of subordinated organizations in the budget structure	-	-	-	-	-	-	-	-	-	-
+ IIIBudget policy	-	-	-	-	-	-	-	-	-	-
• 3.1Involvement of elected body	-	-	-	-	-	-	-	-	-	-
• 3.2Consideration of major investment projects	-	-	-	-	-	-	-	-	-	-
• 3.3Openness of budget documents	-	-	-	-	-	-	-	-	-	-
+ IVAdministration Policy	-	-	-	-	-	-	-	-	-	-
• 4.1Strategy of decreasing administration costs	-	-	-	-	-	-	-	-	-	-
• 4.2Involvement of NPEs and NGOs in service delivery	-	-	-	-	-	-	-	-	-	-
• 4.3IMC	-	-	-	-	-	-	-	-	-	-
+ VBudget adjustments and implementation	-	-	-	-	-	-	-	-	-	-
• 5.1Monitoring over budget implementation	-	-	-	-	-	-	-	-	-	-
• 5.2Adjustments in approved budget	-	-	-	-	-	-	-	-	-	-
• 5.3Financial relations between the local government and its subsidiary organisations	-	-	-	-	-	-	-	-	-	-
+ VIControl and reporting	-	-	-	-	-	-	-	-	-	-
• 6.1Internal Audit	-	-	-	-	-	-	-	-	-	-
• 6.2Usage of external consultants	-	-	-	-	-	-	-	-	-	-
• 6.3Reporting to the population	-	-	-	-	-	-	-	-	-	-
– Local Financial Database
– Statistical data	Value	Value	Value	Value	Value	Value	Value	Value	Value	Value
• Population (thousands)	31	106	106	106	106	106	106	106	106	106
• Children under 6 years (thousands)	2	129	129	129	129	129	129	129	129	129
• Population between 6 - 18 years of age (thousands)	6	138	138	138	138	138	138	138	138	138
• Young population	26.8 %	98.5 %	98.5 %	98.5 %	98.5 %	98.5 %	98.5 %	98.5 %	98.5 %	98.5 %
• Area (km²)	1,189.0	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4	48.4
• Length of roads (km)	157.0	175.1	175.1	175.1	175.1	175.1	175.1	175.1	175.1	175.1
Total receipts	16,616.3	112.2	112.2	112.2	112.2	112.2	112.2	112.2	112.2	112.2
– Receipts structure	Value	Value	Value	Value	Value	Value	Value	Value	Value	Value
+ Revenues	16,586.3	106.8	106.8	106.8	106.8	106.8	106.8	106.8	106.8	106.8
+ Taxes	5,242.0	114.6	114.6	114.6	114.6	114.6	114.6	114.6	114.6	114.6
• Income tax	1,100.0	261.6	261.6	261.6	261.6	261.6	261.6	261.6	261.6	261.6
• Property tax	4,142.0	75.6	75.6	75.6	75.6	75.6	75.6	75.6	75.6	75.6
• Other Taxes	0.0	-	-	-	-	-	-	-	-	-
• Grants	3,264.1	273.5	273.5	273.5	273.5	273.5	273.5	273.5	273.5	273.5
• Other revenue	8,080.2	34.3	34.3	34.3	34.3	34.3	34.3	34.3	34.3	34.3
• Non-financial assets (funds received from the operations with nonfinancial assets)	30.0	2,981.9	2,981.9	2,981.9	2,981.9	2,981.9	2,981.9	2,981.9	2,981.9	2,981.9
• Financial assets (funds received from the operations with financial assets, except the use of the balance)	-	-	-	-	-	-	-	-	-	-
Total outlays	19,730.6	106.7	106.7	106.7	106.7	106.7	106.7	106.7	106.7	106.7
– Expenditures structure by economical classification	Value	Value	Value	Value	Value	Value	Value	Value	Value	Value
+ Current expenditures	11,822.4	114.2	114.2	114.2	114.2	114.2	114.2	114.2	114.2	114.2
• Compensation of employees	2,014.4	126.5	126.5	126.5	126.5	126.5	126.5	126.5	126.5	126.5
• Use of goods and services	1,886.7	147.0	147.0	147.0	147.0	147.0	147.0	147.0	147.0	147.0
• Interest	30.2	283.8	283.8	283.8	283.8	283.8	283.8	283.8	283.8	283.8
• Subsidies	4,891.5	71.4	71.4	71.4	71.4	71.4	71.4	71.4	71.4	71.4
• Grants	319.9	68.1	68.1	68.1	68.1	68.1	68.1	68.1	68.1	68.1
• Social benefits	1,348.9	175.8	175.8	175.8	175.8	175.8	175.8	175.8	175.8	175.8
• Other expense	1,330.8	151.6	151.6	151.6	151.6	151.6	151.6	151.6	151.6	151.6
• Growth of Nonfinancial Assets	7,805.0	81.5	81.5	81.5	81.5	81.5	81.5	81.5	81.5	81.5
• Growth of financial Assets	0.0	-	-	-	-	-	-	-	-	-
• Decrease of Liabilites	103.3	358.0	358.0	358.0	358.0	358.0	358.0	358.0	358.0	358.0
– Expenditures structure by functional classification	Value	Value	Value	Value	Value	Value	Value	Value	Value	Value
• General public services	3,283.7	95.9	95.9	95.9	95.9	95.9	95.9	95.9	95.9	95.9
• Defense	101.6	74.5	74.5	74.5	74.5	74.5	74.5	74.5	74.5	74.5
• Public order and safety	0.0	-	-	-	-	-	-	-	-	-
+ Economic activity	4,301.4	107.8	107.8	107.8	107.8	107.8	107.8	107.8	107.8	107.8
• Transport	3,529.5	101.1	101.1	101.1	101.1	101.1	101.1	101.1	101.1	101.1
+ Environmental protection	2,072.4	70.1	70.1	70.1	70.1	70.1	70.1	70.1	70.1	70.1
• Waste management	1,018.8	104.4	104.4	104.4	104.4	104.4	104.4	104.4	104.4	104.4
• Waste water management	41.2	471.0	471.0	471.0	471.0	471.0	471.0	471.0	471.0	471.0
+ Housing and community amenities	4,063.4	105.0	105.0	105.0	105.0	105.0	105.0	105.0	105.0	105.0
• Housing development	138.4	835.2	835.2	835.2	835.2	835.2	835.2	835.2	835.2	835.2
• Communal development	0.0	-	-	-	-	-	-	-	-	-
• Water supply	1,165.5	61.5	61.5	61.5	61.5	61.5	61.5	61.5	61.5	61.5
• Street lighting	867.0	62.0	62.0	62.0	62.0	62.0	62.0	62.0	62.0	62.0
• Health	105.4	510.8	510.8	510.8	510.8	510.8	510.8	510.8	510.8	510.8
+ Recreation, culture, and religion	2,780.2	74.8	74.8	74.8	74.8	74.8	74.8	74.8	74.8	74.8
• Recreational and sporting services	1,348.2	66.4	66.4	66.4	66.4	66.4	66.4	66.4	66.4	66.4
• Cultural services	1,211.1	78.2	78.2	78.2	78.2	78.2	78.2	78.2	78.2	78.2
• Recreation, culture, and religion n.e.c.	51.0	315.0	315.0	315.0	315.0	315.0	315.0	315.0	315.0	315.0
+ Education	1,468.6	163.7	163.7	163.7	163.7	163.7	163.7	163.7	163.7	163.7
• Pre-school education	1,375.9	159.2	159.2	159.2	159.2	159.2	159.2	159.2	159.2	159.2
• Social protection	1,554.0	156.9	156.9	156.9	156.9	156.9	156.9	156.9	156.9	156.9

*not significant enough to be displayed

–not applicable

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