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 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