Georgia local government finances, fiscal planning guide. County version, 1990-1991

GEORGIA LOCAL GOVERNMENT FINANCE,
FISCAL PLANNING GUIDE:
1990 - 1991 COUNTY VERSION

GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
APRIL 1991

RECEIVED
FEB 14 1992
I~UMENTS UQf\ UBltARIES

GEORGIA LOCAL GOVERNMENT FINANCES, FISCAL PLANNING GUIDE:
1990 - 1991 COUNTY VERSION
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS Office of Government Information 1200 Equitable Building 100 Peachtree Street Atlanta, Georgia 30303 (404) 656-3879 Jim Higdon, Commissioner
An Equal Opportunity Employer

TABLE OF CONTENTS

Introduction

1

Using this Report . . . . . . . . . . . . . . . . . . . . .. 3

Financial Highlights

7

Group Population Ranges

10

Glossary of Tenns . . . . . . . . . . . . . . . . . . . .. 11

County Total Tables

15

Population Group Tables .........~....... 23

Appendix A: Data Categories . . . . . . . . . . . . .. A-I

Appendix B: Index to Counties and Population Groups .... . . . . . . . . . . . . . ;. B-1

1

INTRODUCTION
The Fiscal Planning Guide contains data collected from counties in Georgia through the 1990 Report of Local Government Finances. The Guide is useful as a method to help local elected officials and staff understand the complexities of county finances in the state. Using the data in the report, officials can examine the finances of their government and compare it with that of other jurisdictions of similar size in the state. The revenues from specific sources can be compared to the same revenue sources of other jurisdictions to' determine if revenues are being optimized. Also, . spending levels may be compared with spendin.g categories of other jurisdictions. Such comparisons will provide officials with insights into how their governments are operating in comparison with other local governments.
The information used to prepare reports in the Georgia Local Government Finance series is collected through a comprehensive survey of every county and municipal government in the state. The project surveys only general purpose local governments. Excluded are such entities as school boards and independent authorities. The survey has been the keystone to a cooperative agreement over the years between the State of Georgia and the U.S. Bureau of the Census. Survey results are provided each year to the Census Bureau for its nationwide reports on local government.
The annual survey of local government finances obtains data for the most recent fiscal year of each local government which ended between July 1 and the following June 30. Data for this report is for the local fiscal year ending between July 1, 1989 and June 30, 1990. For that reason, the data reported does not conform to a specific 12-month calendar period, as governments have differing fiscal years. In addition, survey responses for the most part are not audited respons~s, requiring a degree of caution in the analysis and interpretation of the data. Also, because local governments use different accounting systems, certain data requested in the survey may not be available from each local government in the exact format requested.
********
Copies of both the Overview report, published in the winter of 1991, and the Fiscal Planning Guides are available upon request from the Department ofCommunity Affairs.
Those wishing to obtain printouts of the 14 comparison tables and the fiscal health table containing data for specific jurisdictions may request the materials from DCA.
1

INTRODUCTION
To obtain either a copy of the report or a printout, please contact: Lynn Thornton, Director
Office of Government Information Georgia Department of Community Affairs
1200 Equitable Building 100 Peachtree Street, NW
Atlanta, Georgia 30303 (404) 656-3879
'.
2

USING THIS REPORT
COMPARING LOCAL FINANCES
County government officials should have little difficulty in using the data contained in this report. To compare the finances of a particular county with those of comparable size, the following steps are necessary:
STEP 1. Determine the population group of the county.
Appendix B lists counties alphabetically, along with their 1990 population and the population group to which they belong (A,B through F).
STEP 2. Next, examine the set of data tables for the jurisdiction's size group.
Each county size group has a set of 14 tables. Group tables have coded pagination in the upper right hand corner of the page. For example, C-D-3 means county population group D, third page of tables.
STEP 3. Compile the local government's data for comparison with the data of its population groups.
Compiling local data for comparisons may pres~nt some problems if audits and other local records are utilized. Therefore, two options are suggested:
Best option: Request a printout of the tables for your jurisdiction from DCA so that direct comparisons may be made easily. (See introduction for requesting instructions).
Second best option: Compile the data from your copy of the DCA finance survey, as completed in 1990 and submitted to DCA. Appendix A of this report provides the structure of data categories to be used in fitting the survey data to the tables.
3

USING THIS REPORT

A WORD ABour THE TABLES
The same 14 tables are used for county and municipal totals Call counties and cities) and for each population group. County and municipal tables differ only slightly, containing the same basic information.
Tables 1 through 4 are revenue tables. Tables 5 and 6 depict operating expenditure data, and Table 7, capital expenditures. Tables 8 and 9 deal with debts and assets. Table 10 has information about utility finances while Table 10 provides data on the amount of personnel costs. Table 12 presents a detailed listing of all revenue sources in rank order while Table 13 provides the same for detailed expenditures. Table 14 presents data on average and median revenues and expenditures.
The yardsticks used (per capita, average amount, etc.) were specifically selected as the most appropriate for comparing the finances of one jurisdiction with those of similar size. These numbers are merely ways to compare revenues and expenditures: they are not goals, or recommended amounts to achieve.
Each set of tables is preceded by a brief profile of that group, such as the number of counties in the group, population range, and total population of the group.

HIGHLIGHTS AND DATA ANALYSIS

Both the county and municipal versions of the Fiscal Planning Guide

contain brief summaries of important points, entitled "Municipal Financial

Highlights" and "County Financial Highlights." The "Highlights" section

takes information from each of the 14 tables (for county and municipal

totals) and spotlights key information in each table. "Highlights" provides

can examples of the kind of analysis possible with each table. Creative analysis

by local officials and others

go well beyond the cursory treatment

provided in the "Highlights" section.

4

USING THIS REPORT
THE ''FINE PRINT' Questions may arise as to the definition or use of a particular term.
Due to the absence of a "standard chart of accounts" for local government finance in Georgia, terminology often causes problems. Two features in this report are designed to minimize confusion.
First, Appendix A outlines the structure of local finances employed by the Department of Community Affairs. It shows what items combine to form larger categories or classes of data. Second, both the county and municipal versions include a "Glossary." Terms and usage likely to create misunderstanding, whether in the tables or in the "Highlights", are explained. Further definitions and clarifications are available upon request. The instructions received by local governments with the annual financial survey from DCA also contain specific instructions for accounting and reporting.
FEEDBACK The Department of Community Affairs is committed to providing
relevant information in a timely fashion and useful form. In order to improve the report's content and utility each year, the Board and staff of the Department invite and encourage feedback on the report.
Ideas on additional data, how to present the information, and ways to better serve Georgia's local governments will be greatly appreciated.
5

-.
6

COUNTY FINANCIAL HIGHLIGHTS: FY 1990
(Interpreted from County Totals: Tables 1 through 14)
Revenues
General revenues for counties in FY 1990 totalled almost $2.8 billion with almost $2 billion of that amount coming from the collection of local taxes. Revenues from local taxes amounted to $310 per capita during the year, or over 70% of general revenues. Local non-tax sources, such as revenues from service charges, amounted to $412 million for counties, just under 15% of general revenues. Funds received from intergovernmental sources amounted to just under $400 million or $63 per capita. (Table 1)
Property taxes continued as the number one source of county general revenues, amounting to $1.1 billion in FY 1990 or over 40% of general revenues. Revenues from the collection of local option sales taxes totalled $432 million while collections of dedicated sales taxes or special purpose sales taxes amounted to almost $248 million. Collections of alcoholic beverage taxes continued to decline in total dollars and as a percentage of general revenues to just over 1% in the last year. (Table 2)
Funds collected from fines, forfeitures and fees totalled $111 million in FY 1990 for counties, 4% of all general revenues. Revenues from the use of money and property, primarily from interest earnings on investments, totalled $103 million while service charge revenues amounted to $82 million. (Table 3)
Funds received by counties from the state government amounted to a reported $360 million in FY 1990, an even 13% of general revenues. Funds received from the federal government amounted to less than $27 million, just 1% of county general revenues. Intergovernmental funds received by counties from other local governments amounted to just over $12 million in FY 1990, only one-half of one percent of general revenues. (Table 4)
Expenditures
Current operations spending for health and human service programs accounted for $515 million in FY 1990, over one-quarter of all county general operating spending. Expenditures for public safety and corrections totalled $497 million, another 24% of general spending. Spending for administrative purposes amounted to $432 million or another 21% of general spending. Outlays for highways, streets and drainage amounted to a
7

COUNTY FINANCIAL HIGHLIGHTS: FY 1990
reported $196 million during the year. These four categories combined accounted for almost 80% of county general spending. (Table 5)
Spending for sheriffs departments, totalling $147 million, claimed the number one general operating expenditure line item in FY 1990. Spending for county fire departments totalled almost $129 million while general operating spending for county hospitals amounted to a reported $118 million. General expenditures for county police departments totalled an additional $108 million. (Table 6)
The leading capital expenditure item for counties was highways, roads, and bridges, amounting to over $175 million, almost $28 per capita. Total capital expenditures by counties for general (non-utility) purposes amounted to just under $475 million in FY 1990. (Table 7)
Debt and Cash and Investment Assets
At the end of FY 1990, counties reported holding a total of $246 per capita in outstanding bonded debt. The majority of this debt, amounting to $153 per capita, was held in the form of revenue bond debt. Debt held in the form of general obligation bonds totalled almost $79 per capita while other long-term borrowing amounted to just over $14 per capita. Interest paid by counties during the year amounted to $18 per capita, the same amount reported in the previous year.
Fifty counties reported holding an average of $10 million in outstanding general obligation bond debt at the end of FY 1990, Fewer counties, 36 in number, reported outstanding amounts of an average of $27 million in revenue bond debt. The average amount of outstanding debt held in other long-term debt amounted to $1.7 million, reported by 54 counties.
During the year, 68 counties reported issuing an average of $2.4 million in short-term debt. (Table 8)
Nearly all counties reported holding some form of cash and investment assets at the end of FY 1990. Sinking funds were held by 43 counties, averaging just over $2 million per government. The amount of investments held in bond funds, reported by 32 counties, equaled an average of $14.7 million. A total of 152 counties held investments in the broad "all other funds" category, with an average of $7.8 million held by each county. (Table 9)
8

COUNTY FINANCIAL HIGHLIGHTS: FY 1990
Utility Systems
Utility systems are not a major part of the county financial picture,as they are in municipalities. Only one-in-five counties reported either revenues or expenditures from water and sewer systems, with average revenues totalling $8.2 million, while average expenditures from each county amounted to $9.2 million. (Table 10)
Average Personnel Expenditures
Costs for employee benefits amounted to an average of $1.4 million in FY 1990, an even 10% of current operations spending. Expenditures for gross salaries and wages totalled an additional $5.4 million or over 40% of current spending. Together, spending for personnel in FY 1990 amounted to $6.7 million or just over 50% of current operations spending. (Table 11)
Overview of Revenue Sources and Expenditure Items
Real and personal property taxes, traditionally the largest revenue source for counties, amounted to a reported $895 million or almost 30% of total county revenues in FY 1990. Local option sales taxes amounted to $431 million or 14% of total revenues. Revenues from county water and sewer systems contributed an additional 9% or $277 million of total county revenues. Combined, these three sources accounted for over 50% of all county revenue sources in FY 1990. (Table 12)
Total spending for water and sewer systems in FY 1990 was the largest single expenditure category, amounting to $321 million or just over 11% of total county spending. Expenditures for non-utility construction projects totalled $317 million while spending from state DHR health grants amounted to $252 million. Expenditures for highways, roads and bridges equaled $196 million, slightly less than 7% of total county spending. (Table 13)
9

COUNTY GROUP POPULATION RANGES

Group A B C D E
F Total

Population Range 100,000 and Above
50,000 - 99,999 25,000 - 49,999 15,000 - 24,999 10,000 - 14,999 Less than 10,000
All Counties *

Number in Group
8 21 24 34 26 45 158
"

Number Reporting
8 21 24 34 26 44 157

Population ranges are based upon preliminary counts for 1990 obtained from the Bureau of the Census, U.S. Department of Commerce.
* In keeping with the practices of the Census Bureau, the Consolidated
Government of Columbus-Muscogee County is considered as a municipal government for the purposes of the Local Government Finance Project. Data for Columbus-Muscogee County is contained in the municipal data files.

10

GLOSSARY OF TERMS
General Terms
Amount ($): Total revenues or expenditures reported by all jurisdictions within the Group.
Average Amount ($): Total amount reported by Group divided by the nwnber of jurisdictions reporting the item (rather than the total number of jurisdictions in the Group).
Enterprise Funds: All other fund activities of the government that are self-supporting. Examples would be trash and garbage collection, parking garages, ports, hospitals, golf courses, housing and selfinsurance pools.
General Capital Expenditures: Capital expenditures, purchases of land, equipment and structures, and construction expenditures for all non-utility functions.
General Obligation Bonds: Bonded indebtedness backed by the "full faith and credit" of the local government..
General Operating Expenditures: Expenditures for current operations of all non-utility functions.
General Revenues: All revenues except utility revenues and borrowed money.
Interest Paid: Interest on outstanding debt paid during the fiscal year.
Intergovernmental Revenue: Revenues received from other units or levels of government, including grants and transfer payments to the local government.
Other Long-Term Debt: Other forms of debt which can not appropriately be assigned as revenue or general obligation bond debt.
Per Capita Amount: Total amount for any item or category divided by the total 1990 population of all the jurisdictions reporting that amount.
11

GLOSSARY

Revenue Bonds: Bonded indebtedness backed by anticipated revenues derived from the project for which the money is borrowed.
Short-term Debt: Indebtedness other than bonds, amortized within the calendar year in which borrowed.
Use of Money and Property Revenues: Primarily interest on invested funds and, to a lesser extent, rents and royalties.
Utilities: Water and/or sewer systems, electric systems, natural gas systems, public airports, and public transit systems.

TERMS USED IN TABLE 12

DHR Health Grants: State grants to local health departments.

Considered as "State Intergovernmental Revenues" elsewhere in

this report, but broken out in this particular Table. (See also,

State Intergovernmental Revenue).

".

Miscellaneous Other Taxes: All taxes not listed elsewhere in Table 12.

Other Charges: Service charges not listed elsewhere in Table 12.

Other Licenses: Licenses not listed elsewhere in Table 12.

Other Miscellaneous Revenue: All revenue not listed elsewhere In Table 12.

Receipts from Sale of Materials: Proceeds from the sale of materials

other than real property.

.

State Intergovernmental Revenue: Includes all revenues derived from state government except DHR Health Grants. (See also, DHR Health Grants).

Total State Intergovernmental Revenue: DHR Health Grants plus State Intergovernmental Revenue.

12

GLOSSARY TERMS USED IN TABLE 13 County Hospital DHR Health Grants Public Health Regarded as separate expenditure categories for purposes of Table 13. Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed elsewhere in Table 13. Water/System: Includes water and/or sewer systems.
13

14

County Group -
= Number Reporting = Population Range = 1990 Population

Total 157 All
6,292,736

C-T-1 FY 1990

Table 1: General Revenues by Source

% of Total

. Per Capita General

Source

Amount ($)

Amount

Revenues

---------------------------------------------------------------------

Taxes

1,952,957,571

$310.35

70.7%

Local non-tax

411,713.662

$65.43

14.9%

Intergovernmental

399,109,794

$63.42

14.4%

Total General Revenues

2.763,781,027

$439.20

100.0% .

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales taxes Dedicated sales taxes Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments taxes Other excise and special use

1,137,102,758 431,766.608 247,898,706 30.016,821 87,700,702 12,187.613 4,074,348 2.210,015

$180.70 $68.61 $39.39 $4.77 $13.94 $1. 94 .
$0.65 $0.35

41.1% 15.6%
9.0% 1.1% 3.2% 0.4% 0.1% 0.1%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service char~es Fines, forfeitures, fees Use of money and property Other non-tax revenues

65,837,044 82,031,703 111,080,014 103.295.773 49,469,128

$10.46 $13.04 $17.65 $16.42
$7.86

2.4% 3.0% 4.0% 3.7% 1.8%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

Per Capita Amount

.% of Total General Revenues

Federal State Other local

26,778,631 360.283,814
12,047,349

$4.26 $57.25
$1.91

1.0% 13.0%
0.4%

Table 5: General Operating Expenditures by Category

C-T-2 FY 1990

Category

Amount ($)

'.l of Total General
Per Capita Operating 'Amount Expenditures

Administration Public safety/corrections Courts Health and human service Public works
Highways. streets & drainage
Leisure services Education (non-school board) Community development Other general operating
Total General Operating

431.679.140 496.798.214 153.849,864 515.181.557
57.786.287 196.109.814
96.032.135 872.454
30,008,593 74.189.684 2.052.507,742

$68.60 S78.95 S24.45 $81.87
$9.18 $31.16' $15.26
$0.14 $4.77 $11. 79 $326.17

21.0'.l 24.2%
7.5% 25.1'.l
2.8'.l 9.6% 4.7'.l 0.0% 1. 5'.l 3.6% 100.0'.l

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

..

% of Total General

Per Capita Operating

Amount Expenditures

Sheriff's department Police department Jail operations Fire department Ambulance service Hospitals Landfill

147,319,724 108.566.375
86.678,347 128.853.154
50,283,710 118.367.569
30,596.956

$23.41 Sl'7.25 $13.77 $20.48
$7.99 $18.81
$4.86

7.2% 5.3% 4.2'.l 6.3'.l 2.4'.l 5.8'.l 1. 5'.l

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment.
Land &
Structures Construction

Highways. streets & drainage
General government buildings Fire Landfill Jail Parks and recreation
Total Capital

$6.23 $1. 49 SI.21 $1.06 $0.87 $1. 46 $25.10

$21.61 $8.44 SO.30 $0.14 S3.45 $3.'65
$50.32

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Other Long-Term Debt Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$78.61 $153.18
$14.25
$25.60
$18.36

C-T-3 FY 1990

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$14.23 $75.11 $189.51

Table 9: Average Debt (Total amounts divided by the number of jurisdictions reporting each type of debt.)

Average Amount Outstanding at End of Fiscal Year

Type of Bond Debt

Number

Average

Reporting Amount ($)

General Obli~ation Revenue Bond Other Lon~-Term Debt

50 9,893,868 36 26,776.011 54 1,660,090

Number

Average

Reporting Amount ($)

Short-Term Debt Issued Durin~ Fiscal Year

68 2,369.413

Average Amount of Cash and Investment Assets Held at End of Year

Nuaber

Average

Reporting Amount ($)

Sinking Funds Bond Funds All other Funds

43 2,082.901 32 14,770,296 152 7.845,707

Table 10: Average Utility Revenues and Expenditures

C-T-4 FY.... 1990

(Total amounts for group divided by the number of jurisdictions reporting ut~lity revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer Electric supply Gas supply Airport
Transit Other enterprise funds

34 8.156.333

1 1 14

** 377.985

16

193.485

14

801,630 .

35 9.179,735

1 1 15

** 924.854

17

738.799

14

780, un

Table 11. Average Personnel Expenditures for Current Operations

Catelitory

Average

As % of

Number

Amount

Current

Reporting Reported ($) Operations

Employee Benefits Gross salaries and wages Total Personnel Expenditures

142 1,438,917 154 5,379.097 154 6,705,890

10.0% 40.4% 50.3%

* Data withheld. only one jurisdiction reporting

Table 12: Rankin~ of Revenues by Source

Source

Amount ($)

Total Revenues 1 Real and personal property taxes
2 Local option sales tax 3 Water and sewer system revenues 2 State DHR health grants 5 Special purpose sales tax 6 Fines, forfeitures and court fees 7 State intergovernmental revenues 8 Motor vehicle taxes 9 Interest earnings on investments 10 Insurance premiums 11 Public utilities taxes 12 Business and occupation taxes 13 Garbage/trash collection fees 14 Alcoholic beverage taxes 15 Tax collection fees 16 Federal intergovernmental revenues 17 FIFA. penalties, interest, cost 18 All other additional revenues 19 Intangible taxes 20 Fee collections of county officers 21 Building permits 22 Landfill fees 23 Electric supply system revenues 24 Hotel/motel tax 25 Local intergovernmental revenues 26 Other enterprise funds 27 Other service charge revenues 28 Ambulance charges 29 Parks and recreation charges 30 Special assessments 31 Alcoholic beverage licenses 32 Other licenses, permits and fees 33 Receipts sale of aaterials 34 Airport revenues 35 Franchise payments taxes 36 Rents and royalties 37 Mobile home taxes 38 Public transit revenues 39 Other excise and special use taxes 40 Receipts sale of real property 41 Fire service subscription fees 42 Hospital charges 43 Parking facilities and meters 44 Gas supply system revenues 45 Railroad eQuipment taxes 46 Cemetery fees

3,074,268,449 895,120,526 431,766,608 277,315,324 252,231, 890 247,898,706 111,080,014 108,051,924 99,938,762 92,052,060 87,700,702 66.539.609 36,653,141 33,441,979 30,016,821 26,845.469 26,778,631 24,824,921 24,755,492 19,935,979 17,132,440 16,740.045 16,524,644 12,901,971 12,187,613 12,047,349 11,222,820 10,891,779 10,143,396 8,244,133 7,581,196 6,238,381 6,205,477 5,754,317 5,291,785 4,074,348 3,651,868 3,512,706 3,095,764 2,210,015 1,837,528 1,179.058 806,849 785,504 659,758 384,786 14,361

Total state intergovt. revenues

360,283.814

C-T-5 FY 1990
Percent of Total Revenues
100.00% 29.12% 14.04% 9.02% 8.20% 8.06% 3.61% 3.51% 3.25% 2.99% 2.85% 2.16% 1.19% 1.09% 0.98% 0.87% 0.87% 0.81% 0.81% 0.65% 0.56% 0.54% 0.54% 0.42% 0.40% 0.39% 0.37% 0.35% 0.33% 0.27% 0.25% 0.20% 0.20% 0.19% 0.17% 0.13% 0.12% 0.11% 0.10% 0.07% 0.06% 0.04% 0.03% 0.03% 0.02% 0.01% 0.00%
11.7%

Table 13: Ranking of Expenditure Categories

C-T-6 FY 1990

Expenditure Category

Amount
($ )

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system 2 Construction (non-utility) 3 State DRR health grants 4 Highways, roads and bridges 5 General adainistration 6 Purchase of land, equipment 7 Sheriff's department 8 Fire department 9 Police department 10 Jail 11 County hospital 12 Financial administration 13 Other expenditures 14 General insurance 15 Public health 16 Parks and recreation 17 Superior court 18 General government buildings 19 Ambulance service 20 Libraries 21 Tax commissioner 22 Public welfare and social services 23 Clerk of courts 24 Payments to other hospitals 25 Juvenile and magistrate court 26 Garbage/trash disposal (landfill) 27 Tax assessor/appraiser 28 Correctional institute 29 State court 30 Garbage/trash collection 31 Building inspection and re~ulation 32 Probate court 33 Airport system 34 Electric supply system 35 Community development 36 Public transit system 37 Other enterprise funds 38 Natural resources 39 Education (general ~overnment) 40 Gas supply system 41 Parking facilities and meters

2,900,295,581 321,290.728 316,619,777 252.231.890 196,109,814 171.717.508 157,966,271 147.319.724 128,853,154 108.566.375 86,678,347 85.930.068 78,318,662 74.189,684 65,818,102 60.520.589 53,206,972 52.499,823 50,782,646 50.283.710 42",825,163
34.909.475 33,777,799 33.132.508 32,437,501 31.084.307 30,596,956 30.132.747 25,380,614
22.923.439 21,104,636 16.372.534 14,209,787 13.872.806 13,726,663 13.636.059 12,559,583
10.921.695 5,721,810 872.454 830,316 362.885

100.00% 11.08% 10.92% 8.70% 6.76% 5.92% 5.45% 5.08% 4.44% 3.74% 2.99% 2.96% 2.70% 2.56% 2.27% 2.09% 1.83% 1.81% 1.75% 1.73% 1. 48% 1.20% 1.16% 1.14% 1.12% 1.07% 1. 05% 1.04% 0.88% 0.79% 0.73% 0.56% 0.49% 0.48% 0.47% 0.47% 0.43% 0.38%
0.20~
0.03% 0.03% 0.01%

Table 14. County AveraQe and neOlan Revenues and EXDenoltures. bY PODulatlon GrouD

A. Revenues

-- beneral Revenues --

AveraQe

"edun

GrouD

A.ount ($) A.ount ($)

-----------------.----------------------

A

176.558.494 102.747.532

8

25.900.768 20.512.619

C

11.794.806 10.728.951

D

5.963.137 5.443.482

E

4.015.751 4.009.759

F

2.185.482 2.058.621

Total

17.603.700 4.989.942

-- Utllltv Revenues --

AveraQe

neoun

A.ount (S) A.ount (S)

----------------------------

36.245.657 37.737.666

3.094.171 2.432.695

568.589

508.633

1. 309.280

177 .530

136.488

69.537

81.135

27.685

5.447.147

379.017

-- Total Revenues --

AveraQe

"eoun

A.ount IS) A.ount (S j

----------------------------

204.749.5bl 106.103.866

27.692.130 21. 574.599

12.027.411 1.185.188

6.376.594 5.597.554

4.059.427 4.009.759

2.203.922 2.073.388

19.581.327 5.165.743

e. EXDenoltures

-- General EXDendltures --

AveraQe

"eOlan

Group A.ount lSI A.ount IS)

A

161. 341. 239 98.401.025

e

23.284.073 19.747. 772

c

10.883.915 9.764.453

D

5.487.554 5.104.882

E

3.891.816 4.009.54b

F

1. 985.377 1.870.729

Total

16.096.138 4.855.101

-- Utlilty EXDendltures --

AveraQe

l1eOlan

A.ount lSI A.ount lSI

44.178.449 3.298.984
650.237 1. 329.911
216.464 237.876 6.434.513

57.685.336 2.638.879
513.050 94.669 99.072 94.715 418.069

-- Total EXDenoltures --

AveraQe

"eOlan

A.ount IS) A.ount lSI

195.702.255 25.194.011 11.179.478 5.942.523 3.961. 084 2.034.034 18.473.220

107.004.63b 20.447. 770
10.227. b28 5.175.106 4.009.546 1. 936.372 5.052.418

'.

= County Group
Number Reporting

A 8

= Population Range - Greater than 100,000

1990 Population

2,734,116

C-A-1 FY 1990

Table 1: General Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

1,152,901,838 238,421,991 157,487,226
1,548,811,055

$421.67 $87.20 $57.60
$566.48

74.4% 15.4% 10.2% 100.0%.

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales taxes Dedicated sales taxes Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments taxes Other excise and special use

722,079,759 264,918,556. 101,743,082
16.895,012 33,907,625
9.907,222 2,342,476 1,108,106

$264.10 $96.89 $37.21 $6.18 $12.40 $3.62 $0.86 $0.41

46.6% 17.1%
6.6% 1.1% 2.2% 0.6% 0.2% 0.1%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service char~es Fines, forfeitures, fees Use of money and property Other non-tax revenues

51,811,054 54.153,678 50,483.669 66,731,967 15,241,623

$18.95 $19.81 $18.46 $24.41
$5.57

::J.3% 3.5% 3.3)',
4.3% 1.0%

Table 4: Detailed Intergovernmental Revenues by Source

% of Total

Per Capita General

Source

Amount ($)

Amount

Revenues

---------------------------------------------------------------------

Federal

18,973,204

$6.94

1.2%

State

134,069,720

$49.04

8.7%

Other local

4,444,302

$1.63

0.3%

Table 5: General Operating Expenditures by Category

C-A-2 FY 1990

Category

Amount ($)

% of Total
General Per Capita Operating
Amount Expenditures

Administration Public safety/corrections
Courts Health and human service Public works
Highways. streets & drainage
Leisure services 'Education (non-school board)
Community development Other general operating
Total General Operating

262,241,023 285,739.155
84,505.429 280,427,335
26,726,507 55.096,211 65,298.405
o
18,999,765 40.540.706 1,119,574,536

$95.91 $104.51
$30.91 $102.57
$9.78 $20.15 $23.B8
$0.00 $6.95 $14.83 $409.48

23.4% 25.5%
7.5% 25.0%
2.4% 4.9% 5.8% 0.0% 1. 7% 3.6% 100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

------------------------------------------~-------------------------

Sheriff's department

45,607,940

$16.68

4.1%

Police department

97.571,625

$35.69

8.7%

Jail operations

47,267,268

$17.29

4.2%

Fire department

88,122,666

$32.23

7.9%

Ambulance service

13,558,039

$4.96

1.2%

Hospitals

106,526,096

$38.96

9.5%

Landfill

12,267.818

$4.49

1.1%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
Land &
Structures Construction

Highways, streets & drainage
General government buildings Fire Landfill Jail Parks and recreation
Total Capital

$7.22 $2.02 $0.74 $0.59 $1. 43 ,$2.07
$30.53

$35.15 $13.34
$0.48 $0.23 $3.93 $6.28 $77.76

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Other Long-Term Debt Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$153.63 $307.70
$13.40
$35.00
$34.96

C-A-3 FY 1990

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$22.80 $156.91 $276.53

Table 9: Average Debt (Total amounts divided by the number of jurisdictions reporting each type of debt. I

Average Amount Outstanding at End of Fiscal Year

Type of Bond Debt

Number
Reportin~

Average Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

8 52,506,250 6 140,216,387 4 9,158,222

Number

Average

Reporting Amount ($)

Short-Term Debt "Issued During Fiscal Year

3 31.900,000

Average Amount of Cash and Investment Assets Held at End of Year

Number

Average

Reporting Amount ($)

Sinking Funds Bond Funds All other Funds

8 7.791,133 6 71,501,661 8 94.506.645

Table 10: Average Utility Revenues and Expenditures

C-A-4 FY 1990

(Total amounts for group divided by the number of jurisdictions . reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Avera~e

Reporting

Amounts

Expenditures Number . Average Reporting Amounts

Water and sewer Electric supply Gas supply Airport Transit Other enterprise funds

6 40.110,223

o

0

o

0

3 1,096.785

2 1,304,797

4 1,789,581

6 46,876,711

o

0

o

0

3 3,285,697

2 5,882.018

4 1,591,938

-.
Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

Reportinp; Reported ($) Operations

Employee Benefits Gross salaries and wages Total Personnel Expenditures

8 17,723,559 8 62,006,746 8 79,730,305

12.7% 44.3% 57.0%

Table 12: Ranking of Revenues by Source

C-A-5 FY 1990

Percent

of Total

Source

Amount ($)

Revenues

------------------------------------------------------------------

Total Revenues

1,802,530,660

100.00%

1 Real and personal property taxes

584.228,006

32.41%

2 Local option sales tax

264,918,556

14.70%

3 Water and sewer system revenues

240.661.335

13.35%

2 Special purpose sales tax

101,743,082

5.64%

5 State DHR health grants

99,098.984

5.50%

6 Interest earnings on investments

62,698,451

3.48%

7 Motor vehicle taxes

61,247.909

3.40%

8 Fines, forfeitures and court fees

50,483,669

2.80%

9 State intergovernmental revenues

34,970.736

1.94%

10 Insurance premiums

33,907,625

1.88%

11 Garbage/trash collection fees

31.776,918

1.76%

12 Business and occupation taxes

31,606,422

1.75%

13 Public utilities taxes

31,503.007

1.75%

14 Federal intergovernmental revenues

18.973,204

1.05%

15 Alcoholic beverage taxes

16.895.012

0.94%

16 Tax collection fees

15,645,400

0.87%

17 FIFA, penalties. interest. cost

14.984.953

0.83%

18 Intangible taxes

13,567.262

0.75%

19 Building permits

11.194.986

0.62%

20 Hotel/motel tax

9,907.222

0.55%

21 All other additional revenues

8,890.172

0.49%

22 Other service charge revenues

8,277,158

0.46%

23 Other enterprise funds

7.158.322

0.40%

24 Landfill fees

6,357,675

0.35%

25 Special assessments

6.166.354

0.34%

26 Parks and recreation charges

5,706,428

0.32%

27 Other licenses, permits and fees

4.758,309

0.26%

28 Local intergovernmental revenues

4,444,302

0.25%

29 Alcoholic beverage licenses

4,251,337

0.24%

30 Airport revenues

3,290,354

0.18%

31 Public transit revenues

2.609.594

0.14%

32 Receipts sale of materials

2,434,163

0.14%

33 Franchise payments taxes

2.342.476

0.13%

34 Ambulance charges

1,357,263

0.08%

35 Other excise and special use taxes

1.108.106

0.06~

36 Rents and royalties

1,050,495

0.06%

37 Mobile home taxes

761.630

0.04%

38 Receipts sale of real property

548.858

0.03%

39 Parkin~ facilities and meters

455,088

0.03%

40 Fire service subscription fees

223,148

0.01%

41 Fee collections of county officers

185.097

0.01%

42 Railroad eQuipment taxes

141.592

0.01%

43 Cemetery fees

o

0.00%

44 Electric supply system revenues

o

0.00%

45 Gas supply system revenues

o

0.00%

46 Hospital charges

o

0.00%

Total state intergovt. revenues

134.069,720

7.4%

Table 13: Ranking of Expenditure Categories

C-A-6 FY 1990

Expenditure Category

Amount
($ )

Percent of Total
Expenditures

Total expenditures 1 Water and sewer system 2 Construction (non-utility) 3 State DHR health grants 4 Police department 5 General administration 6 Fire department 7 Purchase of land. equipment 8 County hospital 9 Financial administration 10 Highways, roads and bridges 11 Jail 12 Sheriff's department 13 General insurance 14 Public health 15 Other expenditures 16 Parks and recreation 17 Libraries 18 Payments to other hospitals 19 Superior court 20 General government buildings 21 Public welfare and social services 22 Juvenile and magistrate court 23 State court 24 Tax commissioner 25 Clerk of courts 26 Ambulance service 27 Garbage/trash collection 28 Garbage/trash disposal (landfill) 29 Public transit system 30 Tax assessor/appraiser 31 Airport system 32 Building inspection and regulation 33 Community development 34 Correctional institute 35 Other enterprise funds 36 Probate court 37 Natural resources 38 Education (general government) 39 Electric supply system 40 Gas supply system
41 Parking facilities and meters

1,724,924,752 281.260.267 212,616,184 99.098.984 97,571,625 95.783.010 88,122,666 83.484.887 75,474,550
69.294.315 55,096,211 47.267.268 45,607,940 41.957,103 40,571,428 40.540.706 32,690,615 32.607.790 31,051.546 29.834.320 28,953,000 20,672,788 18,423,129
17.992,563 15,762,308 14.398.666 13,558,039 13.389.300 12,267,818 11,764.036 10,491,287
9.857.091 9,783,382 9,216.383 7,169,656 6.367.751 3,856,751
1. 069.389
o
o
o o

100.00% 16.31% 12.33% 5.75% 5.66% 5.55% 5.11% 4.84% 4.38% 4.02% 3.19% 2.74% 2.64%
2.43~
2.35% 2.35% 1.90% 1. 89%
1.80~
1.73% 1.68%
1.20~
1. 07%
1. 04~
0.91% 0.83% O. 79% 0.78% 0.71% 0.68% 0.61% 0.57S 0.57% 0.53% 0.42%
0.37~
0.22% 0.06% 0.00% O.OOS 0.00% 0.00%

= County Group -
Number Reporting

B
21

= Population Range- 50,000 - 99,999

.1990 Population

1,465,597

C-B-1 FY 1990

Table 1: General Revenues by Source

Source

Amount (s)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

360,124.513 78.668,650
102,715,604 541,508,767

$245.72 $53.68 $70.08
$369.48

66.5% 14.5% 19.0% 100.0%.

Table 2: Detailed Tax Revenues by Source

Source

Amount (.)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales taxes Dedicated sales taxes Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments taxes Other excise and special use

171,539,470 73,313,534 84,498,370 6.390.265 20,386,919 1,771,144 1, 220,955 1, 003,856

$117.04 $50.02 $57.65 $4.36 $13.91 $1.21 $0.83 $0.68

31.7% 13.5% 15.6%
1. 2% 3.8% 0.3% 0.2% 0.2%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

8,404,932
13.347.020 23,479,773 18.226.752 15,210,173

$5.73 $9.11 $16.02 $12.44 $10.38

1.6% 2.5% 4.3% 3.4% 2.8%

Table 4: Detailed Intergovernmental Revenues by Source

% of Total

Per Capita General

Source

Amount ($)

Amount

Revenues

---------------------------------------------------------------------

Federal

1,950,606

$1. 33

0.4%

State

98.244.308

$67.03

18.1%

Otht::r local

2.520.690

$1.72

0.5%

Table 5: General Operating Expenditures by Category

C':"B-2
FY 1990

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety/corrections Courts Health and human service Public works Highways, streets ~ drainage Leisure services -Education (non-school board) Community development Other general operating
Total General Operating

70,673,565 111,807,785
29,210,061 105,548,890
11,291,908 41,941,938 15,724,535
368,363 5,496.850 13.258,871 405,322.766

$48.22 $76.29 S19.93 $72.02
$7.70 S28.62 $10.73
SO.25 $3.75 $9.05 $276.56

17.4% 27.6%
7.2% 26.0%
2.8% 10.3%
3.9% 0.1% 1. 4% 3.3% 100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

--------------------------------------------~-----------------------

Sheriff's department

42,749,339

$29.17

10.5%

Police department

9,787,902

S6.68

2.4%

Jail operations

19,524.174

S13.32

4.8%

Fire department

30.609,530

S20.89

7.6%

Ambulance service

9,935.547

S6.78

2.5%

Hospitals

4,701,544

S3:21

1. 2%

Landfill

5,790.379

$3.95

1. 4%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts --
EQuipment,
Land &.
Structures Construction

Highways. streets ~ drainage General government buildings
Fire Landfill -Jail Parks and recreation
Total Capital

$3.69 $0.59 S1. 85 S1. 30 SO.17 -$1.19 $19.10

S15.10 $4.01 SO.17 SO.04 S1.89 $3.41
S36.48

Table 8: Debts and Assets

Per Capita

Bond Debt at End of FY

Amount ($)

------------------------------------------

General Obligation

$16.80

Revenue Bond

$64.06

Other Long-Term Debt

$24.62

C-B-3 FY 1990

Short-Term Debt Issued

$13.85

Interest Paid

$7.91

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$12.89 $19.86 $156.61

Table 9: Average Debt (Total amounts divided by the number of jurisdictions reporting each type of debt.)

Average Amount Outstanding at End of Fiscal Year

Type of Bond Debt

Number

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

11 2,238,534 11 8,535.223
9 4,009,182

Number

Average

Reporting Amount ($)

Short-Term Debt Issued During Fiscal Year

6 3.384.025

Average Amount of Cash and Investment Assets Held at End of Year

Nuaber

Average

Reporting Amount ($)

Sinking Funds Bond Funds All other Funds

11 1,717,639 6 4,851,552
20 11,476.278

Table 10: Average Utility Revenues and Expenditures

C-B-4 FY 1990

(Total amoun~s for group divided by the number of jurisdictions . reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Av~rage

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport
Transit Other enterprise funds

10 2,974,916

0

0

0

0

2

733,980

0

0

3

939,589

".

10 3,098,644

0

0

0

0

2 1,168,309

0

0

3

988,588

Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

ReportinJ! Reported ($) Operations

Employee Benefits Gross salaries and wages Total Personnel Expenditures

21 1,475,840 21 7,469,795 21 8,945,635

7.6% 38.7% 46.3%

Table 12: Ranking of Revenues by Source

Source
Total Revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 State DHR health grants 2 Local option sales tax 5 Water and sewer system revenues 6 Fines, forfeitures and court fees 7 State intergovernmental revenues 8 Insurance premiums 9 Motor vehicle taxes 10 Interest earnings on investments 11 Public utilities taxes 12 Landfill fees 13 All other additional revenues 14 Fee collections of county officers 15 Alcoholic beverage taxes 16 FIFA, penalties, interest, cost 17 Tax collection fees 18 Building permits 19 Business and occupation taxes 20 Intangible taxes 21 Other enterprise funds 22 Local intergovernmental revenues 23 Federal intergovernmental revenues 24 Hotel/motel tax 25 Ambulance char~es 26 Airport revenues 27 Franchise payments taxes 28 Special assessments 29 Alcoholic bevera~e licenses 30 Other excise and special use taxes 31 Fire service subscription fees 32 Garbage/trash collection fees 33 Mobile home taxes 34 Parks and recreation charges 35 Receipts sale of materials 36 Rents and royalties 37 Hospital charges 38 Other service charge revenues 39 Other licenses, permits and fees 40 Parking facilities and meters 41 Receipts sale of real property 42 Railroad equipment taxes 43 Cemetery fees 44 Electric supply system revenues 45 Gas supply system revenues 46 Public transit revenues
Total state intergovt. revenues

Amount ($)
575,544,653 130,970,075
84,498,370 76,762,882 73,313,534 29,749,160 23,479,773 21,481,426 20,386,919 16,702,787 16,323,598
8,621,752 7,147,472 7,053,061 7,011,803 6,390,265 5,652,259 5,417,539 3,486,665 3,282,108 3,234,177 2,818,766 2,520,690 1, 950,606 1,771,144 1,764,731 1,467,960 1,220,955 1,145,309 1, 142,282 1,003,856
934,075 886,354 882,496 834,632 810.219 771,345 750,326 699,014 493,877 330,416 321,590
58,385
o o o o
98.244,308

C-B-5 FY 1990
Percent of Total Revenues
100.00% 22.76% 14.68% 13,34% 12.74% 5.17% 4.08% 3.73% 3.54% 2.90% 2.84% 1.50% 1.24% 1. 23% 1. 22% 1.11% 0.98% 0.94% 0.61% 0.57% 0.56% 0.49% 0.44% 0.34% 0.31% 0.31% 0.26% 0.21% 0.20% 0.20% 0.17% 0.16% 0.15% 0.15% 0.15% 0.14% 0.13% 0.13% 0.12% 0.09% 0.06% 0.06% 0.01% 0.00% 0.00% 0.00% 0.00%
17.1%

Table 13: Ranking of Expenditure Cate~ories

C-B-6 FY 1990

Expenditure Category

Amount
($ )

Percent of Total
Bxpenditures

Total expenditures 1 State ORR health grants 2 Construction (non-utility) 3 Sheriff's department 4 Highways, roads and bridges 5 General administration 6 Water and sewer system 7 Fire department 8 Purchase of land, equipment 9 Jail 10 Other expenditures 11 Ambulance service 12 Police department 13 General government buildings 14 Superior court 15 Parks and recreation 16 Correctional institute 17 Public health 18 Clerk of courts 19 General insurance 20 Tax commissioner 21 Tax assessor/appraiser 22 Juvenile and magistrate court 23 Libraries 24 Garbage/trash disposal (landfill) 25 Public welfare and social services 26 County hospital 27 Financial administration 28 Building inspection and regulation 29 Garba~e/trash collection 30 Other enterprise funds 31 State court 32 Probate court 33 Airport system 34 Community development 35 Natural resources 36 Bducation (general government) 37 Parking facilities and meters 38 Payments to other hospitals 39 Electric supply system 40 Gas supply system 41 Public transit system

523,062,961 76,762,882 53,464,497 42,749,339 41,941,938 35,112,314 30,986,443 30,609,530 27,986,873 19,524,174 13,258,871 9,935,547 9,787,902 9,564,167 9,390,594 9,368,538 9,136,840 8,710,526 8,143,483 7,867.751
'1" 438 , 272 6.493.131 6,448,860 6.355,997 5.790.379 5.438.391 4.351,544 4.197.930 4,016.761 4.009.265 2.965,765 2,738.154 2,488,970 2,336.617 1.480.089 1,131,038
368,363
361.226 350.000
o
o o

100.00% 14.68% 10.22% 8.17% 8.02% 6.71% 5.92% 5.85% 5.35% 3.73% 2.53% 1.90% 1.87% 1. 83% 1.80% 1.79% 1.75% 1.67% 1.56% 1.50% 1. 42% 1. 24% 1. 23% 1. 22% 1.11% 1.04% 0.83% 0.80% 0.77% 0.77% 0.57% 0.52% 0.48% 0.45% 0.28% 0.22% 0.07% 0.07% 0.07% 0.00% 0.00% 0.00%

= County Group
Number Reportin~

C
24

= Population Range- 25,000 49,999

.1990 Population

827,161

C-C-1 FY 1990

Table 1: General Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

169,407,055 40,756,644 64,471,488
274,635,187

$204.81 $49.27 $77.94
$332.02

61. 7% 14.8% 23.5% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales taxes Dedicated sales taxes Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments taxes Other excise and special use

85.413,992 38,407,271. 30,829,692
2,064,557 12,253,210
65,322 293,807
79,204

$103.26 $46.43 $37.27 $2.50 $14.81 $0.08 $0.36 $0.10

31.1% 14.0% 11.2%
0.8% 4.5% 0.0% 0.1% 0.0%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

2.678.585 6,141,673 13,470.000 8,326.734 10,139.652

$3.24 $7.43 $16.28 $10.07 $12.26

1.0% 2.2% 4.9% 3.0% 3.7%

Table 4: Detailed Intergovernmental Revenues by Source

% of Total

Per Capita General

Source

Amount ($)

Amount

Revenues

---------------------------------------------------------------------

Federal

3,208.930

$3.88

1.2%

State

59,437,088

$71.86

21.6%

Other local

1,825.470

$2.21

0.7%

Table 5: General Operating Expenditures by Category

C-C-2 FY 1990

Category

Amount ($)

% of Total General
Per Capita Operatit:tg Amount Expenditures

Administration Public safety/corrections Courts Health and human service Public works Highways. streets ~ drainage Leisure services -Education (non-school board) Community development Other general operating
Total General Operating

32.780.294 41.990.800 15.505.282 56.297.063
7.675.454 36.717.203
6,569.780 244.755
2,424.071 7.609.567 207,814.269

$39.63 $50.76 $18.75 $68._06
$9.28 $44.39
$7.94 $0.30 $2.93 $9.20 $251.24

15.8% 20.2%
7.5% 27.1%
3.7% 17.7%
3.2% 0.1% 1.2% 3.7% 100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

% of Total General
_. Per Capita Operating
Amount Expenditures

Sheriff's department Police department Jail operations Fire department Ambulance service Hospitals Landfill

23,178.333 820,119
8,263,735 4,192.299 8,389.137 1,541.420 5,292,317

$28.02 $0.99 $9.99 $5.07
$10.14 $1.86 $6.40

11.2%
0.4%
4.0% 2.0% 4.0% 0.7% 2.5%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -Equipment,
Land &
Structures Construction

Hi~hways. streets & drainage
General government buildings
Fire Landfill Jail Parks and recreation
Total Capital

$5.47 $1.14 $1.62 $0.75 $0.70 $0.58 $20.45

$13.05 $10.04
$0.10 $0.11 $4.80 $0.16 $33.94

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Other Long-Term Debt Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$29.80 $15.08 $13.03
$24.26
$4.16

C-C-3 FY 1990

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$4.13 $14.44 $115.37

Table 9: Average Debt (Total amounts divided by the number of jurisdictions reporting each type of debt.)

Average Amount Outstandin~ at End of Fiscal Year

Type of Bond Debt

Number

Average

ReportinJ( Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

10 2,465,000 7 1,781,571
10 1.077,841

Number

Average

Reporting Amount ($)

Short-Term Debt Issued During Fiscal Year

15 1,337,784

Average Amount of Cash and Investment Assets Held at End of Year

Number

Average

Reporting Amount ($)

Sinking Funds Bond Funds All other Funds

6

569,292

.9 1,327,314

23 4,149.221

Table 10: Average Utility Revenues and Expenditures

C-C-4 FY 1990

(Total amounts for group divided by the number of jurisdictions . reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer Electric supply Gas supply Airport
Transit Other enterprise funds

7

498.223

o

o

1 4

* 109.799

1

*

1

*

8

454.811

o

o

1 5

* 313,600

2

21.658

1

*

'..

Table 11. Average Personnel Expenditures for Current Operations

Cate~ory

Average

As % of

Number

Amount

Current

Reportin~ Reported ($) Operations

Employee Benefits Gross salaries and wages Total Personnel Expenditures

22

525,083

24 2.808.349

24 3,289,675

5.6% 32.4% 38.0%

* Data withheld. only one jurisdiction reporting

Table 12: Ranking of Revenues by Source

C-C-5 FY 1990

Percent

of Total

Source

Amount ($)

Revenues

------------------------------------------------------------------

Total Revenues

279,752,494

100.00%

1 Real and personal property taxes

67,181,531

24.01%

2 State DHR health grants

39,385,052

14.08%

3 Local option sales tax

38,407,271

13.73%

2 Special purpose sales tax

30,829,692

11. 02%

5 State intergovernmental revenues

20,052,036

7.17%

6 Fines, forfeitures and court fees

13,470,000

4.81%

7 Insurance premiums

12,253,210

4.38%

8 Motor vehicle taxes

8,545,801

3.05%

9 Interest earnings on investments

6,231,794

2.23%

10 Fee collections of county officers

5,851,701

2.09%

11 All other additional revenues

4,083,028

1. 46%

12 Public utilities taxes

3,643,408

1.30%

13 Water and sewer system revenues

3,487,561

1.25%

14 Federal intergovernmental revenues

3,208,930

1.15%

15 Ambulance charges

2,811,926

1.01%

16 Tax collection fees

2,446,305

0.87%

17 Alcoholic beverage taxes

2,064,557

0.74%

18 Local intergovernmental revenues

1,825,470

0.65%

19 Landfill fees

1,699,651

0.61%

20 FIFA, penalties, interest, cost

1,540,038

0.55%

21 Building permits

1,339,515

0.48%

22 Intangible taxes

1, 250,325

0.45%

23 Business and occupation taxes

857,639

0.31%

24 Receipts sale of materials

783,016

0.28%

25 Mobile home taxes

751,828

0.27%

26 Gas supply system revenues

659,758

0.24%

27 Rents and royalties

659,732

0.24%

28 Other service charge revenues

659,003

0.24%

29 Receipts sale of real property

652.192

0.23%

30 Parks and recreation charges

512,774

0.18%

31 Other enterprise funds

508,633

0.18%

32 Garbage/trash collection fees

450,519

0.16%

33 Airport revenues

439,196

0.16%

34 Franchise payments taxes

293,807

0.11%

35 Other licenses, permits and fees

253,652

0.095'

36 Alcoholic beverage licenses

227,779

0.08%

37 Special assessments

204.923

0.07%

38 Other excise and special use taxes

79,204

0.03%

39 Hotel/motel tax

65,322

0.02%

40 Railroad equipment taxes

54,756

0.02%

41 Public transit revenues

22.159

0.01%

42 Fire service subscription fees 43 Cemetery fees

7,800
o

0.00% 0.00%

44 Electric supply system revenues

o

0.00%

45 Hospital charges 46 Parking facilities and meters

o

0.00%

o

0.00%

Total state intergovt. revenues

59,437.088

21.2%

Table 13: Ranking of Expenditure Cate~ories

C-C-6 FY 1990

Expenditure Category

Amount
($)

Percent of Total
Expenditures

Total expenditures

1 State DHR health grants

2 Highways, roads and bridges

3 Construction (non-utility)

4 Sheriff's department

5 Purchase of land, eQuipment

6 General administration

7 Ambulance service

8 Jail

9 Other expenditures

10 Correctional institute

11 General insurance

12 Garbage/trash disposal (landfill)

13 Superior court

14 Parks and recreation

15 Public health

16 General government buildings

17 Tax assessor/appraiser

18 Tax commissioner

19 Fire department

20 Clerk of courts

21 Water and sewer system

22 Juvenile and magistrate court

23 Financial administration

24 Probate court

25 Public welfare and social services

26 Building inspection and re~ulation

27 Libraries

28 Airport system

29 Garbage/trash collection

30 State court

31 County hospital

32 Natura~ resources

33 Gas supply system

34 Police department

35 Community development

36 Other enterprise funds

.

37 Education (general government)

38 Payments to other hospitals

39 Public transit system

40 Parking facilities and meters

41 Electric supply system

259,305,281 39,385,052 36,717,203 28,073,414 23,178,333 16,915.224 11,134,770 8.389.137 8,263,735 7,609.567 5,536,314 5.486,038 5,292,317 5.250,308 4,989,932 4,914,504 4,792,707 4.744,882 4,345,641 4.192,299 4,051,177 '3,638,484 2,733,983 2,276,256 2,102,234 2,066,950 1,711,509 1,579,848 1,568,001 1,529.491 1,367,580 1,334,920 851,987 830.316 820,119 712,562 422,258 244,755 206,500 43.315 1,659
o

100.00% 15.19% 14.16% 10.83% 8.94% 6.52% 4.29% 3.24% 3.19% 2.93% 2.14% 2.12% 2.04% 2.02% 1.92% 1.90% 1.85% 1. 83% 1.68% 1.62% 1.56% 1.40% 1.05% 0.88% 0.81% 0.80% 0.66% 0.61% 0.60% 0.59% 0.53% 0.51% 0.33% 0.32% 0.32%
0.27~
0.16% 0.09% 0.08% 0.02% 0.00% 0.00%

= County Group -
Number Reporting

D
34

Population Range .= 15,000 - 24,999

= 1990 Population

647.842

C-D-1 FY 1990

Table 1: General Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

133,974,545 27,244,639 35,676.693
196,895,877

$206.80 $42.05 $55.07
$303.93

68.0% 13.8% 18.1% 100.0%.

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales taxes Dedicated sales taxes Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments taxes Other excise and special use

79.597.713 29.339.890. 12,088.429
2.037.913 10.608.464
125.574 176,562
o

$122.87 $45.29 $18.66 $3.15 $16.38 $0.19 $0.27 $0.00

40.4% 14.9%
6.1% 1.0% 5.4% 0.1% 0.1% 0.0%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

1,771,933
3.949.079 11,700.981
5,202.644 4.620.002

$2.74 $6.10 $18.06 $8.03 $7.13

0.9% 2.0% 5.9% 2.6% 2.3%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

Per Capita Amount

% of Total General Revenues

Federal State Other local

1, 543.862 33.140.079
992,752

$2.38 $51.15
$1. 53

0.8% 16.8%
0.5%

Table 5: General Operating Expenditures by Category

C-D-2 FY 1990

Category

Amount ($)

% of Total
General Per Capita Operating
Amount Expenditures

Administration Public safety/currections Courts Health and human service Public works
Hi~hways. streets & drainage
Leisure services 'Education (non-school board) Community development Other general operating
Total General Operating

29.570.316 29.340,058 11,376.830 36,455,813
5,939.391 29,616,510
4.031.255 157.755
1.941.791 8,104,248 156,533.967

$45.64 $45.29 $17.56 $56.27
$9.17 $45.72
$6.22 $0.24 $3.00 $12.51 $241.62

18.9% 18.7%
7.3% 23.3%
3.8% 18.9%
2.6% 0.1% 1.2% 5.2% 100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

% of Total General
Per Capita Operating '. Amount Expenditures

Sheriff's department Police department Jail operations Fire department Ambulance service Hospitals Landfill

17.654.170 66,372
5.939.999 3.610,666 9.081.504 2,502,809 3.570.101

$27.25 $0.10 $9.17 $5.57
$14.02 $3.86 $5.51

11.3% 0.0% 3.8% 2.3% 5.8% 1.6% 2.3%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts -EQuipment,
Land &. Structures Construction

Highways, streets & drainage
General government buildings Fire Landfill Jail Parks and recreation
Total Capital

$6.73 $1.79 $1.05 $2.45 $0.50 $1.12 $22.57

$3.42 $1.14 $0.24 $0.00 $5.97 $0.39 $15.85

Table 8: Debts and Assets

Per Capita

Bond Debt at End of FY

Amount ($)

------------------------------------------

General Obligation

$20.22

Revenue Bond

$13.56

Other Lon~-Term Debt

$5.87

C-D-3 FY 1990

Short-Term Debt Issued

$17.50

Interest Paid

$3.73

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$2.85 $1. 57 $84.90

Table 9: Average Debt (Total amounts divided by the number of jurisdictions reporting each type of debt.)

Average Amount Outstandin~ at End of Fiscal Year

Type of Bond Debt

Number

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

10 1,309,700

7 1.254,812

10

380,409

Number Reporting

Average Amount ($).

Short-Term Debt Issued During Fiscal Year

15

755,648

Average Amount of Cash and Investment Assets Held at End of Year

Number

Average

Reporting Amount ($)
------------------------------------------------------

Sinking Funds

8

231,022

Bond Funds

6

169,642

All other Funds

33 1, 666,809

Table 10: Average Utility Revenues and Expenditures

C-D-4 FY 1990

(Total amounts for group divided by the number of jurisdictions . reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Avera~e

Reporting Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit Other enterprise funds

6

434,146

1
o

*o

o

o

3

19,025

3

43,262

6

542,488

1
o

*o

1 3

* 39,375

3

47,989

Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

Reportin~ Reported ($) Operations

Employee Benefits Gross salaries and wages Total Personnel Expenditures

32

344,857

34 1,587,994

34 1,912,565

7.0% 34.5% 41.5%

* Data withheld, only one jurisdiction reporting

Table 12: Ranking of Revenues by Source

C-D-5 FY 1990

Percent

of Total

Source

Amount ($)

Revenues

------------------------------------------------------------------

Total Revenues

212,589,587

100.00%

1 Real and personal property taxes

50,950,917

23.97%

2 Local option sales tax

29,339,890

13.80%

3 State DHR health grants

19,930,084

9.37%

2 Public utilities taxes

17,573,689

8.27%

5 State intergovernmental revenues

13,209,995

6.21%

6 Electric supply system revenues

12,901,971

6.07%

7 Special purpose sales tax

12,088,429

5.69%

8 Fines, forfeitures and court fees

11,700,981

5.50%

9 Insurance premiums

10,608,464

4.99%

10 Motor vehicle taxes

6,451,200

3.03%

11 Interest earnings on investments

3,721,854

1.75%

12 All other additional revenues

2,965,535

1. 39%

13 Water and sewer system revenues

2,604,877

1.23%

14 Ambulance charges

2,278,993

1.07%

15 Alcoholic beverage taxes

2,037,913

0.96%

16 FIFA, penalties, interest, cost

1,625,495

0.76%

17 Fee collections of county officers

1,621,156

0.76%

18 Federal intergovernmental revenues

1,543,862

0.73%

19 Tax collection fees

1,518,585

0.71%

20 Local intergovernmental revenues

992,752

0.47%

21 Intangible taxes

838,257

0.39%

22 Receipts sale of materials

748,193

0.35%

23 Landfill fees

652,986

0.31%

24 Other service charge revenues

630,492

0.30%

25 Rents and royalties

627,521

0.30%

26 Mobile home taxes

583,407

0.27%

27 Other licenses, permits and fees

554,306

0.26%

28 Business and occupation taxes

503,352

0.24%

29 Building permits

433,853

0.20%

30 Alcoholic beverage licenses

280,422

0.13%

31 Parks and recreation charges

191,465

0.09%

32 Garbage/trash collection fees

180,782

0.09%

33 Franchise payments taxes

176,562

0.08%

34 Other enterprise funds

129,786

0.06%

35 Hotel/motel tax

125,574

0.06~

36 Receipts sale of real property

105,076

0.05%

37 Public transit revenues

57,076

0.03%

38 Railroad eQuipment taxes

56,163

0.03%

39 Special assessments

33,311

0.02%

40 Cemetery fees

14,361

0.01%

41 Airport revenues 42 Fire service subscription fees

o

0.00%

o

0.00%

43 Gas supply system revenues 44 Hospital charges

o

0.00%

o

0.00%

45 Other excise and special use taxes

o

0.00%

46 Parking facilities and meters

o

0.00%

Total state intergovt. revenues

33,140,079

15.6%

Table 13: Ranking of Expenditu~e Cate~ories

C-D-6 FY 1990

Expenditure Category

Amount ($ )

Percent of Total
Expenditures

Total expenditures 1 Highways, roads and bridgp.s 2 State DHR health grants 3 Sheriff's department 4 Purchase of land, equipment 5 Electric supply system 6 General administration 7 Construction (non-utility) 8 Ambulance service 9 Other expenditures 10 Jail 11 General insurance 12 Tax assessor/appraiser 13 Fire department 14 Superior court 15 Garba~e/trash disposal (landfill) 16 Clerk of courts 17 Water and sewer system 18 Tax commissioner 19 General government buildings 20 Parks and recreation 21 Public health 22 County hospital 23 Probate court 24 Public welfare and social services 25 Correctional institute 26 Juvenile and magistrate court 27 Community development 28 Garbage/trash collection 29 Libraries 30 Natural resources 31 Financial administration 32 Building inspection and regulation 33 State court 34 Education (general government) 35 Other enterprise funds 36 Public transit system 37 Payments to other hospitals 38 Police department 39 Airport system 40 Gas supply system 41 Parking facilities and meters

198,677,099 29,616,510 19,930,084 17,654,170 14,624,757 13,726,663 .13,192,959 10,269,754 9,081,504 8,104,248 5,939,999 5.137,913 3,866,064 3.610,666 3,582,209 3.570,101 3,284,847 3,254.925 3,,161,506 3,099,801 2,866,777 2.791.027 2,385,624 2.338.159 2,150,389 2,068.851 1,732,644 1.285,922 1,227,644 1,164.478 1,141,646 1.112,073 655,869 438,971 157,755 143,967 118,124 117,185 66,372 4,942
o o

100.00% 14.91% 10.03% 8.89% 7.36% 6.91% 6.64% 5.17% 4.57% 4.08% 2.99% 2.59% 1. 95% 1.82% 1.80% 1.80% 1.65% 1.64% 1. 59% 1. 56% 1. 44% 1. 40% 1.20% 1.18% 1.08% 1.04% 0.87% 0.65% 0.62% 0.59% 0.57% 0.56% 0.33% 0.22% 0.08%
0.07~
0.06% 0.06% 0.03% 0.00% 0.00% 0.00%

County Group -
= Number Reporting
= Population Range
= 1990 Population

E
26 10.000 14,999
320.314

C-E-1 FY 1990

Table 1: General Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

72.201.730 13.692,725 18.715.757 104,610,212

$225.41 $42.75 $58.43
$326.59

69.0% 13.1% 17.9% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales taxes Dedicated sales taxes Alcoholic beverage taxes Insurance premiums taxes Hotel-Hotel tax Franchise payments taxes Other excise and special use

38.831,071 15,415.603 11,081,170
1, 300,369 5.288.452
239,177 27,039 18,849

$121.23 $48.13 $34.59 $4.06 $16.51 $0.75 $0.08 $0.06

37.1% 14.7% 10.6%
1. 2% 5.1% 0.2% 0.0% 0.0%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

679,862 2,468,063 5,738,716 2,462,748 2,343.336

$2.12 $7.71 $17.92 $7.69 $7.32

0.6% 2.4% 5.5% 2.4% 2.2%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

Per Capita Amount

% of Total General Revenues

Federal State Other local

296,702 16,903,579
1,515.476

$0.93 $52.77
$4.73

0.3% 16.2%
1.4%

- -------~------ - - ---------,-----=---=-===-==.........-=...,....==""'!'!"'--

Table 5: General Operating Expenditures by Category

C-E-2 FY 1990

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expendi ttires

Administration Public safety/corrections
Courts Health and human service Public works
Highways, streets & drainage
Leisure services -Education (non-school board)
Community development Other general operating
Total General Operating

19,102.154 15,197,416
6.483.442 17.578,228
3,253.327 16,729,368
2,704.001 12,982
590.038 2,400,857 84,051.813

$59.64 $47.45 $20.24 $54.88 $10.16 $52.23
$8.44 $0.04 $1.84 $7.50 $262.40

22.7% 18.1%
7.7% 20.9%
3.9% 19.9%
3.2% 0.0% 0.7% 2.9% 100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Sheriff's department Police department Jail operations Fire department Ambulance service Hospitals Landfill

9.333.957 277,307
3.152.561 1,044,869
5.274.271 1,439,132 2,410.005

$29.14 $0.87 $9.84 $3.26
$16.47
$4~49
$7.52

11.1% 0.3% 3.8% 1. 2% 6.3% 1. 7% 2.9%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts --
EQuipment,
Land &
Structures Construction

Highways, streets & drainage
General government buildings Fire Landfill Jail Parks and recreation
Total Capital

$8.65 $1.42 $1.92 $1. 37 $1.17 -$1. 66 $28.56

$9.62 $5.06 $0.08 $0.01 $0.18 $0.99 $25.15

Table 8: Debts and Assets
Bond Debt at End of FY General Obligation Revenue Bond Other Long-Term Debt Short-Term Debt Issued Interest Paid

Per Capita Amount ($)
$9.42 $9.85 $4.72
$19.54
$3.15

C-E-3 FY 1990

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$1. 62 $0.58 . $101.64

Table 9: Average Debt (Total amounts divided by the number of jurisdictions reporting each type of debt.)

Average Amount Outstandin~ at End of Fiscal Year

Type of Bond Debt

Number

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

4

754,002

3 1,051,667

9

167,854

Number

Average

Reporting Amount ($)

Short-Term Debt Issued During Fiscal Year

10

625 ;742

Average Amount of Cash and Investment Assets Held at End of Year

Number

Average

Reporting Amount ($)

Sinkin~ Funds Bond Funds All other Funds

3

173.269

* 1
25 1.302.240

* Data withheld. only one jurisdiction reporting

Table 10: Average Utility Revenues and Expenditures

C-E-4 FY 1990

(Total amounts for group divided by the number of jurisdictions reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport Transit Other enterprise funds

2

111.396

o

o

o

o

4

23.344

5

54.435

2

260.611

2

162.162

o

o

o

o

4

26.539

5

82.844

2

463,620

'.
Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As % of

Number

Amount

Current

ReportinJit Reported ($) Operations

Employee Benefits Gross salaries and wages Total Personnel Expenditures

23

218,519

25 1.101,713

25 1,302,751

6.0% 32.8% 38.7%

Table 12: Ranking of Revenues by Source

C-E-5 FY 1990

Percent

of Total

Source

Amount ($)

Revenues

------------------------------------------------------------------

Total Revenues

105,719,775

100.00%

1 Real and personal property taxes

30,016,055

28.39%

2 Local option sales tax

15,415,603

14.58%

3 Special purpose sales tax

11.081,170

10.48%

2 State intergovernmental revenues

8,982,687

8.50%

5 State DHR health grants

7,920,892

7.49%

6 Fines, forfeitures and court fees

5,738,716

5.43%

7 Insurance premiums

5,288,452

5.00%

8 Motor vehicle taxes

3,908,445

3.70%

9 Public utilities taxes

2.467,613

2.33%

10 Interest earnings on investments

1, 903,089

1.80%

11 Local intergovernmental revenues

1,515,476

1. 43%

12 Fee collections of county officers

1,416,753

1.34%

13 Alcoholic beverage taxes

1,300.369

1. 23%

14 Ambulance charges

1,037,808

0.98%

15 Tax collection fees

953.477

0.90%

16 All other additional revenues

922,251

0.87%

17 Intangible taxes

662.070

0.63%

18 Parks and recreation charges

595,277

0.56%

19 FIFA. penalties, interest. cost

568,949

0.54%

20 Other enterprise funds

521,222

0.49%

21 Landfill fees

507.517

0.48%

22 Receipts sale of materials

357,567

0.34%

23 Federal intergovernmental revenues

296.702

0.28%

24 Public transit revenues

272,174

0.26%

25 Business and occupation taxes

265,898

0.25%

26 Hotel/motel tax

239,177

0.23%

27 Mobile home taxes

229,061

0.22%

28 Water and sewer system revenues

222,792

0.21%

29 Other service charge revenues

211,712

0.20%

30 Rents and royalties

202,092

0.19%

31 Building permits

186,898

0.18%

32 Alcoholic beverage licenses

146,973

0.14%

33 Airport revenues

93.375

0.09%

34 Other licenses, permits and fees

80,093

0.08%

35 Garbage/trash collection fees

59,091

0.065'

36 Hospital charges

56,523

0.05%

37 Franchise payments taxes

27.039

0.03%

38 Railroad equipment taxes

25,401

0.02%

39 Other excise and special use taxes

18,849

0.02%

40 Special assessments

4,332

0.00%

41 Fire service subscription fees 42 Cemetery fees

135

0.00%

o

0.00%

43 Electric supply system revenues

o

0.00%

44 Gas supply system revenues

O

0.00%

45 Parking facilities and meters

o

0.00%

46 Receipts sale of real property

o

0.00%

Total state intergovt. revenues

16,903,579

16.0%

Table 13: Ranking of Expenditure pate~ories

C-E-6 FY 1990

Expenditure Category

Amount ($ )

Percent of Total
Expenditures

Total expenditures 1 Highways, roads and bridges 2 Sheriff's department 3 General administration 4 Purchase of land, equipment 5 Construction (non-utility) 6 State DHR health grants 7 Ambulance service 8 Jail 9 General insurance 10 Garbage/trash disposal (landfill) 11 Other expenditures 12 Tax assessor/appraiser 13 Superior court 14 General government buildings 15 Parks and recreation 16 Tax commissioner 17 Clerk of courts 18 Public health 19 Probate court 20 Correctional institute 21 Public welfare and social services 22 Fire department 23 County hospital 24 Other enterprise funds 25 Juvenile and magistrate court 26 Natural resources 27 Libraries 28 Financial administration 29 Community development 30 Payments to other hospitals 31 Public transit system 32 Water and sewer system 33 Police department 34 State court 35 Garba~e/trash collection 36 Building inspection and re~~lation 37 Airport system 38 Education (general government) 39 Electric supply system 40 Gas supply system 41 Parking facilities and meters

103,027,660 16,729,368 9,333,957
9.287.312 9,147.521 8,056.388 7,920,892 5,274.271 3,152,561
2.772.828 2,410,005 2.400,857 2,315,290 2,234,928 2,166,961 2,067,575 1,987,009 1,707.607 1,651,582 1.,438.135 1,388,722
1.292.351 1,044,869 1,024,669
927,239 876,586 636,715 636,426 572,754 457.227 414,463 414.221 324.323 277,307 226,186 206,607 132,811 106.155
12,982
o
o o

100.00% 16.24% 9.06% 9.01% 8.88% 7.82% 7.69% 5.12% 3.06% 2.69% 2.34% 2.33% 2.25% 2.17% 2.10% 2.01% 1. 93% 1.66% 1.60% 1.40% 1. 35% 1. 25% 1.01% 0.99% 0.90% 0.85% 0.62% 0.62% 0.56% 0.44% 0.40% 0.40% 0.31% 0.27% 0.22%
0.20~
0.13% 0.10% 0.01% 0.00% 0.00% 0.00%

County Group -

F

= Number Reporting

44

Population Range "- Less than 10,000

= "1990 Population

297,706

C-F-1 FY 1990

Table 1: General Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Taxes Local non-tax Intergovernmental
Total General Revenues

64.347.890 12,929,013
20.043.026 97,319,929

$216.15 $43.43 $67.32
$326.90

66.1% 13.3% 20.6% 100.0%

Table 2: Detailed Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Property taxes Local option sales taxes Dedicated sales taxes Alcoholic beverage taxes Insurance premiums taxes Hotel-Motel tax Franchise payments taxes Other excise and special use

39.640.753 10.371,754
7.657.963 1,328,705 5.256.032
79,174 13.509
o

$133.15 $34.84 $25.72 $4.46 $17.66 $0.27
$0.05 $0.00

40.7% 10.7%
7.9% 1. 4% 5.4% 0.1% 0.0% 0.0%

Table 3: Detailed Local Non-Tax Revenues by Source

Source

Amount ($)

% of Total

Per Capita General

Amount

Revenues

Licenses, permits and fees Service charges Fines, forfeitures, fees Use of money and property Other non-tax revenues

490.678 1, 972,190 6.206.875 2,344,928 1.914.342

"$1. 65
$6.62 $20.85
$7.88 $6.43

0.5% 2.0% 6.4% 2.4% 2.0%

Table 4: Detailed Intergovernmental Revenues by Source

Source

Amount ($)

Per Capita Amount

% of Total General Revenues

Federal State Other local

805.327 18,489,040
748.659

$2.71 $62.11
$2.51

0.8% 19.0%
0.8%

Table 5: General Operating Expenditures by Category

C-F-2 FY 1990

Category

Amount ($)

% of Total General
Per Capita Operating Amount Expenditures

Administration Public safety/corrections
Courts Health and human service Public works
Highways. streets & drainage'
Leisure services ,Education (non-school board)
Community development Other general operating
Total General Operating

17.311.788 12,723,000
6.768.820 18.874,228
2.899.700 16,008,584
1.704.159 88,599
556.078 2,275,435 79.210.391

$58.15 $42.74 $22.74 $63.40
$9.74 $53.77
$5.72 $0.30 $1. 87 $7.64 $266.07

21.9% 16.1%
8.5% 23.8%
3.7% 20.2%
2.2% 0.1% 0.7% 2.9% 100.0%

Table 6: Selected Detailed General Operating Expenditures

Expenditure Item
Sheriff's department Police department Jail operations Fire department Ambulance service Hospitals Landfill

Amount ($)

% of Total General
Per Capita Operating
'. Amount Expenditures

8.795.985 43,050
2.530.610 1,273,124 4.045.212 1,656,568
1. 266.336

$29.55 $0.14 $8.50 $4.28
$13.59 $5.56 $4.25

11.1% 0.1% 3.2% 1.6% 5.1% 2.1% 1.6%

Table 7: Selected Detailed General Capital Expenditures

Expenditure Item

Per Capita Amounts --
Equipment,
Land &.
Structures Construction

Highways. streets & drainage
General government buildings Fire Landfill Jail Parks and recreation
Total Capital

$7.96 $1.46 $0.92 $1.61 $0.03 $0.26 $19.51

$5.55 $0.19 $0.14 $0.30 $1. 02 $0.37 $13.90

Table 8: Debts and Assets

Per Capita

Bond Debt at End of FY

Amount ($)

------------------------------------------

General Obligation

$31.09

Revenue Bond

$14.58

Other Long-Term Debt

$2.81

C-F-3 FY 1990

Short-Term Debt Issued

$25.05

Interest Paid

$5.06

Assets at End of FY
Sinking Funds Bond Funds All other Funds

Per Capita Amount ($)
$8.59 $4.64 $80.54

Table 9: Average Debt (Total amounts divided by the number of jurisdictions reporting each type of ~ebt.)

Average Amount Outstandin~ at End of Fiscal Year

Type of Bond Debt

Number

Average

Reporting Amount ($)

General Obligation Revenue Bond Other Long-Term Debt

7 1,322,357

2 2,170,465

12

69,677

Number

Average

Reporting Amount ($)

Short-Term Debt Issued During Fiscal Year

19

392.475

Average Amount of Cash and Investment Assets Held at End of Year

Number

Average

Reporting Amount ($)

------------------------------------------------------

Sinkin~ Funds

7

365.416

Bond Funds

.4

345,441

All other Funds

43

557.580

Table 10: Average Utility Revenues and Expenditures

C-F-4 FY 1990

(Total amounts for group divided by the number of jurisdictions reporting utility revenues and expenditures.)

Type of Utility System

Revenues

Number

Average

Reporting

Amounts

Expenditures

Number

. Average

Reporting

Amounts

Water and sewer Electric supply Gas supply Airport
Transit Other enterprise funds

3

196,533

0

0

0

0

1

*

5

26,952

1

*

".

3

608,762

0

0

0

0

0

0

5

43,977

1

*

Table 11. Average Personnel Expenditures for Current Operations

Category

Average

As ~ of

Number

Amount

Current

Reportin~ Reported ($) Operations

Employee Benefits Gross salaries and wages Total Personnel Expenditures

36

109,218

42

631,577

42

725,192

5.0~ 33.5~ 38.5~

* Data withheld, only one jurisdiction reporting

Table 12: Ranking of Revenues by Source

Source
Total Revenues 1 Real and personal property taxes 2 Local option sales tax 3 State intergovernmental revenues 2 State DHR health grants 5 Special purpose sales tax 6 Fines, forfeitures and court fees 7 Insurance premiums 8 Motor vehicle taxes 9 Public utilities taxes 10 Alcoholic beverage taxes 11 Interest earnings on investments 12 Fee collections of county officers 13 Ambulance charges 14 Tax collection fees 15 All other additional revenues 16 Federal intergovernmental revenues 17 Local intergovernmental revenues 18 Receipts sale of materials 19 Water and sewer system revenues 20 FIFA, penalties, interest, cost 21 Other service charge revenues 22 Parks and recreation charges 23 Intan~ible taxes 24 Rents and royalties 25 Mobile home taxes 26 Receipts sale of real property 27 Alcoholic beverage licenses 28 Landfill fees 29 Business and occupation taxes 30 Public transit revenues 31 Building permits 32 Garbage/trash collection fees 33 Other enterprise funds 34 Hotel/motel tax 35 Other licenses, permits and fees 36 Railroad equipment taxes 37 Special assessments 38 Fire service subscription fees 39 Franchise payments taxes 40 Airport revenues 41 Cemetery fees 42 Electric supply system revenues 43 Gas supply system revenues 44 Hospital charges 45 Other excise and special use taxes 46 Parking facilities and meters
Total state intergovt. revenues

Amount ($)
98,131,280
31,773,94~
10,371,754 9,355,044 9,133,996 7,657,963 6,206,875 5,256,032 3,082,620 2,730,140 1,328,705 1,173,274 1,045,930 892,675 864,163 841,445 805,327 748,659 621,159 589,599 453,227 414,400 403,557 383,888 340,683 304,284 209,812 189,588 159,343 137,722 134,761 98,128 88,315 86,091 79,174 65,240 48,489 26,967 13,900 13,509 900
o o
o
O.
o o
18,489,040

C-F-5 FY 1990
Percent of Total Revenues
100.00% 32.38% 10.57% 9.53% 9.31% 7.80% 6.33% 5.36% 3.14% 2.78% 1. 35% 1. 20% 1.07% 0.91% 0.88% 0.86% 0.82% 0.76% 0.63% 0.60% 0.46% 0.42% 0.41% 0.39% 0.35% 0.31% 0.21% 0.19% 0.16% 0.14% 0.14% 0.10% 0.09% 0.09% 0.08% 0.07% 0.05% 0.03% 0.01% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
18.8%

Table 13: Ranking of Expenditure Cate~ories

C-F-6 FY 1990

Expenditure Category

Amount
($ )

Percent of Total
Expendi tu'res

Total expenditures 1 Hi~hways, roads and bridges 2 State DHR health grants 3 Sheriff's department 4 General administration 5 Purchase of land, equipment 6 Construction (non-utility) 7 Ambulance service 8 General insurance 9 Jail 10 Other expenditures 11 Tax assessor/appraiser 12 Tax commissioner 13 Superior court 14 General government buildin~s 15 Public welfare and social services 16 Probate court 17 Public health 18 Water and sewer system 19 Clerk of courts 20 County hospital 21 Fire department 22 Garbage/trash disposal (landfill) 23 Parks and recreation 24 Natural resources 25 Juvenile and magistrate court 26 Financial administration 27 Garbage/trash collection 28 Community development 29 Libraries 30 Payments to other hospitals 31 Public transit system 32 State court 33 Other enterprise funds 34 Education (general government) 35 Correctional institute 36 Building inspection and re~ulation 37 Police department 38 Airport system 39 Electric supply system 40 Gas supply system 41 Parking facilities and meters

91,297,828 16,008,584
9,133,996 8,795,985 7,207,143 5,807,009 4,139,540 4,045,212 2,596,469
2,530.610 2,275,435 2,222,093 2,214,739 2.207,464 2,206,010 2.156,930 1,985,538 1,881,522 1,826,286 1-,546,728 1,358,761 1,273,124 1,266,336 1.223,535
891,035 869.105 865,334 742,329 483,876 480.624 297,807 219.887 159,985
94.715 88,599 80,231 72,202 43,050
o o o o

100.00~ 17.53~ 10.00~ 9.63~
7.89%
6.36~ 4.53~ 4.43~ 2.84~ 2.77~ 2.49~
2.43% 2.43%
2.42~
2.42% 2.36% 2.17% 2.06%
2.00~
1.69%
1.49~
1.39%
1.39~
1.34% 0.98% 0.95% 0.95%
0.81~
0.53% 0.53% 0.33% 0.24% 0.18%
0.10~
0.10%
0.09~ 0.08~
0.05% 0.00%
O.OO~ O.OO~ O.OO~

APPENDIX A: DATA CATEGORIES
Appendix A is a list of revenue, expenditure, debt and asset items requested of local governments by the DCA financial survey. In effect, Appendix A is an outline of that survey, from which the data in this report were derived. Using this Appendix the reader will better understand the structure of local government finances used in this report and the terminology employed.

COUNTY GENERAL REVENUES
Property Taxes Real and personal property taxes FIFA, penalties, interest and cost Public utilities taxes Motor vehicle taxes Mobile home taxes Intangible taxes (regular and recording) Railroad equipment tax Tax collection fees
Sales Taxes Local option sales tax MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes HoteVmoteltax Franchise payments taxes Other excise and special use taxes
Licenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees
Intergovernmental Revenues, by Type Payments in lieu of taxes General public purpose grants Fuel, oil and road mileage Road, street, and bridge funds (DOT contracts)

Intergovernmental revenues, by type <Cont.) Water/wastewater grants Solid waste grants Revenues of county boards of health Crime and corrections grants Community development block grants Public welfare grants Real estate transfer tax Other intergovernmental revenues
Intergovernmental Revenues, by Source State Other local governments Federal Federal general revenue sharing
Service Charge Revenues Parking facilities and meters Parks and recreation charges Ambulance charges Hospital charges Garbage/trash collection charges Landfill fees Fire service subscription fees Cemetery fees Fee collections of county officers Other service charges
Use of Money and Property Interest earnings on investments Receipts from sale of materials and surplus equipment Receipts from sale of real property (land and buildings) Rents and royalties

A-I

Appendix A: (Cant.)

County General Revenues (Cont.) Other revenues
Special assessments All additional revenues
COUNTY UTILITY REVENUES
By Purpose Water and sewer system Electric supply system Gas supply system Airport Public transit system Other enterprise funds
By Type of Revenue Operating revenue Other revenue
COUNTY GENERAL EXPENDITURES
County Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts
Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department

Community Development Community Development Building inspection and regulation
Highways Highways, roads, and bridges Drainage
Health and Human Service County hospital Payments to other hospitals Public health Public welfare Ambulance service
Leisure Services Parks and recreation Libraries
Public Works Parking facilities Natur~ resources Garbage/trash collection Garbage and trash disposal (landfill)
Education Expended by general government
Other Expenditures Other expenditures
COUNTY UTILITY EXPENDITURES
By Purpose Water and sewer system Electric supply system Gas supply system Airport Public transit system Other enterprise funds

A -2

Appendix A: (Cant.)

County Utility Expenditures By Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense
COUNTY DEBT
Bond Debt, by Purpose Water system Gas utility system Electric utility system Industrial revenue bonds Public transit system Airport Education (non-school board) Law enforcement and corrections Industrial revenue bonds Fire protection Public buildings StreeWroadslhighways Multi-purpose Parks and recreation facilities Other

County Debt (Cont.) Debt Issued, Retired, Interest Paid, and Amount Outstanding at Beginning and End of Year
Revenue bonds General obligation bonds Other long-term debt Short-term debt
CASH AND INVESTMENT ASSETS HELD AT END OF YEAR
Cash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities Other Securities By Type Sinking funds Bond funds Held in other funds

A -3

APPENDIX B. INDEX TO COUNTIES AND POPULATION GROUPS

Population data are preliminary counts for 1990 obtained from the Bureau of the Census, Department of Commerce. These data are provided by the Census Bureau for demographic uses by government agencies and other private concerns.

JURISDICTION

1180 POPULATION

1. APPLING 2- ATJaNSON 3. BACON 4. BAKER 6. BALDWIN 6. BANKS 7. BARROW I. BARTOW II. BENHD...L 10. BERRIEN 11. BmB 12. BLECKLEY 13. 8RAN1LEY 14. BROOKS 16. BRYAN 16. BUlLOCH 17. BURKE 11. BUTI'S 111. CALHOUN 20. CAMDEN 21. CANDLER 22. CARROW. 23. CATOOSA 24. CHARLTON 26. CHAmAM 26. CHATrAHOOCHEE 27. CHATI'OOGA
28. CHEROKEE 211. CLARKE SO. CLAY 31. CLAYTON S2. CLINCH 33. COBB 34. COWEI: 35. COLQUJ1T 36. COW)(JI]A 37. COOK 31. COWETA SII. CRAWFORD 40. CRISP 41. DADE 42. DAWSON 43. DECATUR 44. DEKALB 46. DODGE 46. DOOLY
".47. DOUGHERTY DOUGLAS 411. EARLY 60. ECHOLS 61. EFFINGHAM 62- ELBERT 63. EMANUEL 64. EVANS 66. FANNIN 66. FAYETl'E
67. FLOYD iii. FORSYTH 58. JI'llANKLIN 10. FULTON II. GILMER 62- GLASCOCK 63. GLYNN 54. GORDON

15,744 6,213 11,&66 3,616
SII,630 10,308 211,721 66,911 16,246 lU63 1411,1167 10,430 11,077 15,391 16,431 43,126 20,679 16,326 6,013 SO,167 7,744 71,422 42,4&4 1,496 216,936 16,l134 22,242 110,204 17,694 . 3,364 112,062 6,160 447,745 211,692 36,646
",031 13,466 63,1153 1,991 20,011 13,147
11,429 26,611 645,137 17,607
1,1101 96,311 71,120 11,l164
2,334 26,617 11,11411 20,646
1,724 16,992 62,416 11,261 44,013 16,660 648,f161 13,368 2,367 12,496 36,072

RESPONDED GROUP TO SURVEY

D

Y

F

Y

F

Y

F

Y

C

Y

E

Y

C

Y

B

Y

D

Y

E

Y

A

Y

E

Y

E

Y

D

Y

D

Y

C

Y

D

Y

D

Y

F

Y

C

Y

F

Y

B

Y

C

Y

F

Y

A

Y

D

Y

D

Y

B

Y

B

Y

F

Y

A

Y

F

Y

A

Y

C

Y

C

Y

B

Y

E

Y

B

Y

F

Y

D

Y

E

Y

F

Y

C

Y

A

Y

D

Y

F

Y

B

Y

B

Y

E

Y

F

Y

C

Y

D

Y

D

Y

F

Y

D

Y

B

Y

B

Y

C

Y

D

Y

A

Y

E

Y

F

Y

B

Y

C

Y

JURISDICTION
...16. GRADY GREENE 67. GWINNETT 68. IlABERSRAli 118. HALL 70. HANCOCK 71. HARALSON 72- HAJUUS 73. HART 74. HEARD 76. HENRY 76. HOUSTON 77. IRWIN 71. JACKSON 79. JASPER 10. JEFFDAVIS 11. JEFFERSON 12. JENKINS 13. JOHNSON
...14. JONES
16. LAMAR LANIER
17. LAURENS II. LEE Ill. LmEMY 110. LINCOLN 111. LONG 112. LOWNDES 113. LtJ)(pJCIN 94. MACON 116. MADISON 96. MARION 117. MCDUWIE III. MCINTOSH fill. MERJWE1HER 100. MILU:R 101. MlTCHEW. 102. MONROE 103. MONrooMERY 104. MORGAN 106. MURRAY 106. MU9COGEE 107. NEWTON 101. OCONEE 109. OGLETHORPE 110. PAULDING Ill. PEACH 112- PICKENS 113. PIERCE 114. PIKE 116. POLK 116. PULASKI 117. PlTI'NA)( 111. QUJTMAN 1111. RABUN 120. RANDOU'H 121. RlCIf)(OND 122. ROCKDALE 123. 8CHLEY 124. lICllEVEN 126. SEMINOlE 126. SPAU>ING 127. STEPHENS 128. STEWART

1180 POPULATION
2O,27lI
l1,m
352,1110 27,621 116,428 1,fIOlI 21,f166 17,711 19,712 1,628 1iI,741 1fI,2OlI 1,649 30,006 1,463 12,032 17,401 1,247 1,32lI 20,739 13,031 6,631 SII,lNII 16,260 62,746 7,442 6,202 76,1Nll 14,673 13,114 21,060 6,6110 20,1111 1,634 22,411 6,280 20,276 17,113 7,163 12,183 26,147 179,271 41,l101 17,611 11,763 41,611 21,1111 14,432 13,328 10,224 33,116 1,101 14,137 2,2011 11,&41 1,023 1111,7111 64,091 3,l511 13,142 11,010 64,467 23,267 6,664

B-1

RESPONDED GROUP TO SURVEY

D

Y

E

Y

A

Y

C

Y

B

.y

F

Y

D

Y

D

Y

D

Y

F

Y

B

Y

B

Y

F

Y

C

Y

F

Y

E

Y

D

Y

F

Y

F

Y

D

Y

E

Y

F

Y

C

Y

D

Y

B

Y

F

Y

F

N

B

Y

E

Y

E

Y

D

Y

F

Y

D

Y

F

Y

D

Y

F

Y

D

Y

D

Y

F

Y

E

Y

C

Y

A

Y

C

Y

D

Y

F

Y

C

Y

D

Y

E

Y

E

Y

E

Y

C

Y

F

Y

E

Y

F

Y

E

Y

F

Y

A

Y

B

Y

F

Y

E

Y

F

Y

B

Y

D

Y

F

Y

APPENDIX B. INDEX TO COUNTIES AND POPULATION GROUPS

JURISDICTION
12i. 8UWTER 130. TALBOT 131. TALIAFERRO 132- TATTNAlL 133. TAYLOR 134. TELFAIR
136. TERRELL
136. mOMAS 137. TIFT 138. TOOMBS 1311. TOWNS 140. 'I'BEl.m.EN 141. TROUP 142. TtJ1lNER 143. TWlOOS 144. UNION

19l1O POPULATION
30,228 8,524 1,816 17,722 7,&42 11,000 10,663
38,_ 34,998 24,072 6,764 6,l1l14 1lIi,636 8,703 11,806 11,1193

RESPONDED GROUP TO SURVEY

C

y

F

y

F

Y

D

Y

F

Y

E

y

E

y

C

y

C

Y

D

y

F

Y

F

Y

B

y

F

Y

F

y

E

y

JURISDICTION
146. UPSON 146. WAUO:R 147. WALTON 143. WARE 1411. WARREN 1150. WASHI~GTON 161. WAYNE 162. WEBSn;R 163. WHEEU:R
164. wmn:
11l1i. WH1'I1"lELD 11l1i. WILCOX 167. WILKES 158. WILKINSON 1611. WOR1H

19l1O POPULATION
36,300 58,340
38,586 36,471 6,078 111,112
22,366 2,263 4,l103
13,006 72,432
7,008 10,6117 10,228 111,746

RESPOl.L>ED GROUP TO SURVEY

C

Y

B

Y

C

Y

C

y

F

Y

D

Y

D

Y

F

Y

F

Y

E

Y

B

'y

F

Y

E

y

E

Y

D

Y

IN ACCORDANCE WITH PRACTICES OF THE BUREAU OF THE CENSUS, THE CONSOLIDATED GOVERNMENT OF MUSCOGEE COU1o;JY\COLUMBUS IS SURVEYED AS A MUNICIPAL GOVERNMENT.

B-2

1111"mmml~~~1111
3 2108 03944 8637

DCA