Koga City finances

茨城県古河市の財政

City Ibaraki Prefecture, Japan Population 139,812 Area 123.58 km² FY2024 settlement of accounts
Total spending
¥58.0B
Per resident ¥414,945
Local bonds outstanding
¥42.4B
Per resident ¥303,184
Reserve funds
¥11.4B
Per resident ¥81,519
Fiscal strength index
0.73
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Ibaraki Prefecture

Fiscal strength index
0.73
#315 of 1718 in Japan · #14 of 44 in the prefecture (highest first)
Median of similar municipalities 0.74
0.51.0
What this means

How much of the standard cost of public services a municipality can cover with its own tax revenue. Above 1.0, it receives no ordinary local allocation tax from the national government.

Current balance ratio
90.7%
#772 of 1741 in Japan · #11 of 44 in the prefecture (lowest first)
Median of similar municipalities 93.8%
708090100
What this means

Recurring costs that must be paid every year (personnel, social assistance, debt service) as a share of recurring general revenue. The higher it is, the less room for new spending; above 90% is considered rigid.

Local bonds outstanding per resident
¥303,184
#353 of 1741 in Japan · #10 of 44 in the prefecture (lowest first)
Median of similar municipalities ¥314,264
What this means

Outstanding local government bonds at fiscal year-end divided by the population.

Reserve funds per residentWorse than peers
¥81,519
#1535 of 1741 in Japan · #38 of 44 in the prefecture (highest first)
Median of similar municipalities ¥104,054
What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratio
44.9%
#497 of 1741 in Japan · #20 of 44 in the prefecture (highest first)
Median of similar municipalities 46.5%
What this means

The share of revenue the municipality raises itself: taxes, fees, charges and similar.

Fiscal adjustment fund ratioWorse than peers
13.1%
#1456 of 1718 in Japan · #34 of 44 in the prefecture (highest first)
Median of similar municipalities 15.8%
What this means

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

Revenue ¥61.1B · per resident ¥436,992

Local taxes 35.3%Shared taxes and grants 9.4%Local allocation tax 12.9%National subsidies 20.3%Prefectural subsidies 7.5%Borrowing (local bonds) 5.0%Donations 0.8%Other 8.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥21.6B¥154,44635.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥5.7B¥41,0999.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥7.9B¥56,58112.9%
National subsidies
National treasury disbursements for specific programs
¥12.4B¥88,63020.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥4.6B¥32,8277.5%
Borrowing (local bonds)
New borrowing during the year
¥3.0B¥21,7415.0%
Donations
Including hometown tax (furusato nozei)
¥507M¥3,6270.8%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥5.3B¥38,0418.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥485M

Spending by function per resident

This municipalityMedian of cities with 100,000–200,000 people (144)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥25.9B¥184,949¥195,91444.6%
Education
Schools, libraries, community centers, sports facilities
¥7.3B¥52,516¥56,52712.7%
General administration
Office management, tax collection, family registers, elections
¥7.1B¥51,053¥58,20712.3%
Debt service
Repayment of principal and interest on local bonds
¥5.2B¥37,000¥33,4738.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥4.4B¥31,297¥37,8577.5%
Public works
Roads, bridges, parks, sewers, public housing
¥4.3B¥30,955¥42,5497.5%
Fire & emergency¥2.0B¥14,090¥15,3083.4%
Agriculture, forestry & fisheries¥1.1B¥7,777¥5,8151.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥447M¥3,194¥8,2830.8%
Assembly¥278M¥1,986¥2,5010.5%
Labor¥18M¥128¥5670.0%

Welfare spending

Children
¥9.3B
Per resident ¥66,732 (median ¥77,291)
Elderly
¥4.2B
Per resident ¥29,759 (median ¥33,275)
Social welfare
¥8.8B
Per resident ¥62,834 (median ¥62,541)
Public assistance
¥3.6B
Per resident ¥25,599 (median ¥20,478)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 53.0% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥200K¥400K¥600K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.720.740.760.780.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

138K140K142K144K146K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024139,812¥58.0B¥42.4B¥11.4B0.7390.7%—
FY2023140,499¥56.6B¥44.3B¥10.4B0.7289.1%—
FY2022140,959¥55.8B¥47.8B¥9.5B0.7490.1%—
FY2021141,371¥57.5B¥52.2B¥7.4B0.7585.3%—
FY2020142,260¥66.6B¥54.2B¥5.2B0.7690.3%—
FY2019142,992¥50.4B¥56.5B¥5.1B0.7591.9%—
FY2018143,693¥49.7B¥58.5B¥6.0B0.7591.3%—
FY2017144,480¥50.1B¥60.6B¥6.5B0.7489.7%—
FY2016144,406¥49.2B¥62.4B¥7.0B0.7589.8%—
FY2015144,715¥49.4B¥63.7B¥7.3B0.7687.8%—

Similar-sized cities in Ibaraki Prefecture

All municipalities in Ibaraki Prefecture →

Source: Ministry of Internal Affairs and Communications, "Settlement of accounts by municipality" (ordinary accounts), processed by Zaisei Zukan. Per-resident amounts use that year's basic resident register population. Fiscal years run from April to March (FY2024 = April 2024 to March 2025). 日本語のページ(AIの要約・首長と選挙)