Georgia local government finances, fiscal planning guide. County version, 1993-1994

Georgia Local Government Finances,
Fiscal Planning Guide
1993-1994 County and Consolidated Version

Georgia Department of Community Affairs

May, 1994

RECEIVE
MAY 301994

DUCUMENTS
UGA UBRAfliFS

GEORGIA LOCAL GOVERNMENT FINANCES, FISCAL PLANNING GUIDE 1993-1994
COUNTY AND CONSOLIDATED VERSION
Georgia Department of Community Affairs
Office of Information Services 1200 Equitable Building 100 Peachtree Street N.W. Atlanta, Georgia 30303 (404) 656-3879
An Equal Opportunity Employer

Table of Contents

Introduction

1

County Financial Highlights: FY 1993

3

Financial Highlights for Consolidated Governments: FY 1993 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6

Using this Report

9

Group Population Ranges

12

Glossary of Terms

13

County Population Group Tables

All Counties

15

Group A

22

Group B

29

Group C

36

Group D

43

Group E

50

Group F

57

Consolidated Government Tables . . . . . . . . . . . . . .. 64

Appendix A: County Data Categories

71

Appendix B: Consolidated Government Data

Categories

74

Appendix C: Index to Counties, Consolidated

Governments and Population Groups

77

i

Introduction
The Fiscal Planning Guide contains data collected from counties and consolidated governments in Georgia through the 1993 Report of Local Government Finances. The Guide is a useful aid to local elected officials and staff in understanding the complexities oflocal finances in the state. Officials can examine the finances of their governments in comparison with the finances of other jurisdictions of similar size. Comparisons can provide officials with insights into how their governments are operating in ~ontrast with other local governments.
The information used to prepare the report was collected through a comprehensive survey of every county, municipality and consolidated government in the state. The project surveys only general purpose local governments. Excluded from the survey are such entities as school boards and independent authorities. The survey has been the basis of a decade-old cooperative agreement between the State of Georgia and the U.S. Bureau of the Census. The data is forwarded to the Census Bureau each year for inclusion in its nationwide reports on local government.
The annual survey oflocal government finances obtains data for the most recent fiscal year (which ended between July 1 and the following June 30) of each local government. Data in this report is for the fiscal year which ended between July 1, 1992 and June 30, 1993. .For that reason, the data reported does not conform to a specific 12-month calendar period, since governments have differing fiscal years. In addition, governments are not required to use audited data in responding to the survey. Therefore, a degree of caution must be used when analyzing and interpreting 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 the Fiscal Planning Guide are available from the Department of Community Affairs upon request.
Those wishing to obtain printouts of the comparison tables containing data for specific jurisdictions may request the materials from DCA.
1

To obtain either a copy of the report or a printout, please contact: Winfred Owens, Director
Office of Information Services Georgia Department of Community Affairs
1200 Equitable Building 100 Peachtree Street, NW
Atlanta, Georgia 30303 (404) 656-3879
IT you are disabled and would like to obtain a copy of this publication in a different format, please contact the Georgia Department of Community Affairs at (404) 656-5527 or 1-800-651-7954 (TDD).
2

County Financial ffigblights: FY 1993
(Interpreted from County Totals: Tables 1 through 9)
General Revenues
Average total revenues for counties in FY 1993 were almost $20.8 million. General revenues include all revenues except funds received from the operations of utility systems. Per capita general revenues for county governments in FY 1993 totalled $525.
--
Per capita property taxes for all counties averaged $222 with the majority, $181 per capita, coming from real and personal property taxes. Revenues from sales taxes averaged $4.7 million or almost $122 per capita. Counties average $1 million from excise and special use taxes while average revenues from the collection oflicenses, permits and fees amounted to $537,000 for counties. Intergovernmental revenues for counties amounted to an additional $67 per capita. State DHR health grants accounted for $42 per capita of the intergovernmental revenues. (Table 1)
Expenditures
Average general operating expenditures for counties totalled $15.5 million in FY 1993 or $393 per capita. Average spending for public safety and corrections amounted to $3.9 million while average spending for health and human services was $3.6 million. Spending for administration averaged $3.3 million.
Average spending for police departments totalled $3.5 million while spending for sheriffs departments averaged $1.1 million. Spending for county fire departments averaged just over $1 million. Spending for courts averaged $1.2 million. (Table 2)
Capital spending for equipment, land and structures averaged almost $827,000 in FY 1993 while spending for construction averaged $3.3 million. Spending for jail construction, reported by 28 counties, averaged $3.4 million. Counties reported spending an average of$1.8 million on road and street construction. (Table 3)
3

Debt
Counties held an average of almost $26 million in outstanding revenue bond debt at the end of FY 1993. In addition, an average of $11 million in general obligation bond debt was held by counties. Sixty-one of the counties reported holding some form of outstanding debt at the end of FY 1993.
During the year a total of 13 counties issued an average of $24 million in new revenue bond debt. Thirty-one counties issued an average of$l.4 million of new debt debt in the form of lease pool/capital leases. Over half of the counties (82) issued an average of $3.3 million in short-term debt during the . fiscal year. (Table 4)
Cash and Investment Assets
Only one county reporting holding no cash and investment assets at the end ofFY 1993. Thirty-three counties held an average of$10 million in bond funds while 48 counties held an average of just under $2 million in sinking funds. A total of 156 counties held an average of $10 million in "other" funds . (Table 5)
Enterprise Fund Revenues and Expenditures
Average revenues from water and sewer systems amounted to $8.9 million while average expenditures equaled $9.9 million. One of every five counties reported revenues and expenditures for solid waste systems with average revenues of$969,000 and average expenditures ofjust over $1 million. (Table 6)
Personnel Costs
Average expenditures for personnel amounted to just under $8.2 million, less than 53% of all current operations expenditures. Costs for employee benefits averaged $1.7 million while average salaries were almost $5 million. (Table 7)
Overview of Revenue Sources and Expenditure Items
Revenues from the real and personal property tax, totalling $181 per capita, claimed 21% of all per capita revenues for counties in FY 1993. Per
4

capita revenues from the MARTA sales tax in DeKalb and Fulton counties amounted to $144, 17% of all per capita county revenues. Per capita revenues from county water and sewer systems, $100, accounted for an additional 12% of county revenues. (Table 8)
Spending for debt service costs, amounting to $246 per capita, far above the $158 per capita reported in FY 1992, was the leading per capita expenditure item for counties in FY 1993, accounting for almost 25% of total county spending. Expenditures for county water and sewer systems equaled $115 per capita, just under 12% of all per capita spending. Non-utility construction costs totalled $68 per capita or 7% of county spending. Spending for county hospitals, primarily Grady Hospital in DeKalb and Fulton counties, amounted to $68 per capita, 7% of county spending. (Table 9)
5

Financial Highlights for Consolidated Governments: FY 1993
(Interpreted from Consolidated Totals: Tables 1 through 9)
General Revenues
Per capita general revenues for consolidated governments in FY 1993 totalled $721, an average of $96 million for the two governments.
Average revenues from property taxes for the consolidated governments totalled almost $31 million in FY 1993. Revenues from sales taxes were $15.8 million, primarily from the local option sales tax. Revenues from excise and special use taxes averaged just under $10 million. Average service charge revenues were $18 million while consolidated governments reported an average of $15 million in intergovernmental revenues, primarily funds from the state DHR mental and physical health grants. (Table 1)
Expenditures
General operating expenditures for consolidated governments amounted to an average of just under $80 million, almost $600 per capita. Per capita spending for public safety amounted to $204, averaging $27 million. Spending for health and human services amounted to $110 per capita, an average ofalmost $15 million. Administration spending by consolidated governments averaged $11 million.
Average spending for police departments in the two consolidated governments amounted to $12 million. Combined spending for sheriffs departments and jails amounted to $45 per capita while average spending for fire departments amounted to $8 million. (Table 2)
The consolidated governments spent an average of $4.9 million for equipment, land and structures in FY 1993, just over $37 per capita. Spending for construction amounted to an average of $4.2 million or less than $32 per capita. Spending for construction for general government buildings amounted to an average of $2.4 million. (Table 3)
6


Debt
The consolidated governments held an average of $39 million in outstanding revenue bond debt at the end of FY 1993, a significant increase over the $33 million held at the end of the previous year. General obligation bond debt accounted for just over $4 million in outstanding debt.
Consolidated governments issued an average of almost $16 million in new revenue bond debt during the year. In addition, an average of $13 million in old revenue bond debt was retired during FY 1993. (Table 4)
Cash and Investment Assets
Consolidated governments held the majority of their cash and investment assets in the form of "other" funds with an average of almost $65 million held. In addition, $2.4 million was held in the form of sinking funds and $3.4 million was held in bond funds. (Table 5)
Enterprise Fund Revenues and Expenditures
Data is suppressed for consolidated governments enterprise funds due to the small number contained in the analysis. (Table 6)
Personnel Costs
Consolidated governments spent an average of $50 million or 63% of current operations spending on personnel. Employee benefits averaged $10.4 million while gross salaries and wages totalled $40 million. (Table 7)
Overview of Revenue Sources and Expenditure Items
Revenues from water and sewer systems accounted for almost 19% of all consolidated government revenues in FY 1993. Real and personal property taxes claimed an additional 17% while revenues from local option sales taxes accounted for almost 12%. These three sources alone accounted for over 40% of all revenue sources. (Table 8)
Expenditures for water and sewer systems in the consolidated governments amounted to over 14% of total spending for consolidated governments. Spending for police departments accounted for 10% of all spending, and
7

<
spending from DHR physical and mental health grants was over 8% of all spending. Expenditures for fire services equaled almost 7% of total expenditures.
:
8

Using This Report
Comparing Local Finances
County and consolidated government officials should have little difficulty using the data contained in this report. To compare the finances of a particular government with those of comparable size, the following steps are necessary:
STEP 1. Determine the population group of the government.
Appendix B lists counties alphabetically, along with their 1990 ~ population and the population group to which they belong (A
through F).
STEP 2. Next, examine the set of data tables for the jurisdiction's population group.
Each county population group has a set of tables. Group tables have coded pagination in the upper right hand comer 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 present 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 information about how to request specific printouts).
Second best option:
Compile the data from your copy of the DCA finance survey, as completed in 1993 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.
9

A Word About the Tables
* Table 1 contains data on general revenues. * Table 2 provides data on general operating expenditures. * Table 3 contains information on capital expenditures.
* Table 4 provides information on the amount of debt issued and retired
during the year, the amount of debt outstanding at the end of the year, and the amount of interest paid on debt.
* Table 5 presents information on the amount of cash and investment
assets held at the end of the year.
* Table 6 has information about enterprise funds.
* Table 7 provides data on the amount of personnel costs. * Table 8 presents a detailed listing of all revenue sources in per capita
rank order.
* Table 9 provides a per capita ranking for detailed 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 neither goals, nor are they recommended levels or 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.
The ''Fine Print"
Questions may arise as to the definition or use of a particular term. Because local governments in Georgia are not required to conform to a "standard chart of accounts," they do not necessarily use the same terminology, which can cause problems in reports such as this. Two features in this report are designed to minimize confusion.
10

First, Appendix A outlines the structure oflocal finances employed by the Department of Community Affairs. It shows what items combine to form larger categories or classes of data. Second, a "Glossary" is included. 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 Report of Local Government Finances from DCA also contain specific instructions for accounting and reporting. Feedback The Department of Community Affairs is determined to provide 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.
11

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 20 24 34 26 45
157

Number Reporting
8 20 24 34 26 45 157

* The governments of Athens-Clarke County and Columbus-Muscogee
County are surveyed as consolidated governments and are reported in that section of this report. Because of the limited number of consolidated governments, population groups are not prepared for these governments.
Population ranges are based upon counts for 1990 obtained from the Bureau of the Census, U.S. Department of Commerce.

12

Glossary of Terms
General Items
Average Amount ($): Total amount reported by Group divided by the number of jurisdictions reporting the item (rather than the total number of jurisdictions in the Group).
Enterprise Funds: All fund activities of the government that are selfsupporting. 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 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 the jurisdictions reporting that amount.
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.
13

UBe 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 8
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 8.
Other Charges: Service charges not listed elsewhere in Table 8.
Other Licenses: Licenses not listed elsewhere in Table 8.
Other Miscellaneous Revenue: .All revenue not listed elsewhere in Table 8.
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.
Terms used in Table 9
County Hospital DHR Health Grants Public Health
Regarded as separate expenditure categories for purposes of Table 9.
Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed elsewhere in Table 9.
Water and Sewer System: Includes water and/or sewer systems.
14

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

Total 157 All
6, 211 ,344

C-T-1 FY 1993

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($)

Total G e ne r a l Revenues
Property Taxes Real and personal property taxes All other property taxes

20,788,591
8,794,750 7,138,306 1,656,444

525.46
222.30 181.41
40.89

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

4,695,366 1,705,725 86,009,416 2,797,841

121. 78 56.32
143.97 77. 03

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes
Franchise payments taxes Other excise/special purpose taxes

1,047,870 220,272 676,267 394,803 67,678 171,463

26.49
5.23 17.09
4.40 1 .60 3.20

Licenses, Permits and Fees

536,979

13 .20

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

2,641,855 678,732
1,675,414 195,625 181,798

66.78 17 . 16 42.35
3.65 5.83

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

3,178,591 150,653 636,322
1,668,936

80.34 3.81
15.69 42.18

Other Revenues

742,944

19.53

15

C-T-2 FY 1993

Table 2. General Operating Expenditures by Category

Average

Per Capita

Category

Amount ($)

Amount ($)

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

Total General Operating

15,505,269

391.92

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration
General government buildings General insurance Legal expenses

3,302,088 735,036 262,246 245,131
1,276,173 378,440 791,209 75,341

83.46 14. 17
6.63 6.23 32.26 9.09 18.64 2.33

Public Safety and Corrections Sheriffs department Police department Correctional institute Ja i 1 Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts

3,929,838 1,153,280 3,527,522 1,087,934
958,957 1,046,303
1,211,145 452,916 421,534 251,388 112,688 286,590

99.33 29. 15 34.94 1 1 .50 22.06 26. 14
30.61 11 .04
6. 11 6.23 2.85 6.52

Health and Human Service County hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants

3,623,344 3,290,822 2,117,640
357,378 318,559 500,005 1,675,414

91.58 67.60 21.86
8.99 8.03 13.34
42.35

Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)

375,367 104,763
52,845 301,785 263,795

9.49
0.23 1. 33 10.27 9.49

Highways, Streets and Drainage Highways and streets Drainage

476,035 500,005 217,319

12.03 13.34
2.67

16



C-T-3 FY 1993

Table 2. General Operating Expenditures by Category (Cont. )

Category

Average Amount ($)

Per Capita Amount ($)

Leisure Services Parks and recreation Libraries
Education (non-school board)
Community Development Building inspection/regulation Community development
Other General Operating

771,854 490,224 345, 129
51,839
225,535 289,590 186,887
868,050

19 . 5 1 11 .91
8.41
1 .61
5.70 4.12 3.62
21.44

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category
Total Equipment, Land & Structures
Total Construction 1. J ail ( Co n st. ) 2. Highways and streets (Const.) 3. County hospital (Const.) 4. General government building (Const . 5. County hospital (Land) 6. Highways and streets (Land) 7. Parks and recreation (Const.) 8. Drainage (Const.) 9. Garbage disposal - landfill (Const. 10. Natural resources (Const.) 11. Drainage (Land) 12. Libraries (Const.) 13. Fire department (Land) 14. Superior court (Const.) 15. Sheriffs department (Const.)

Average Amount ($)
826,810 3,270,600 3,382,511 1,789,534
219,419 1,948,180
154, 184 279,067 607,266 692,222 212,091 152,065 476,437 556,702 120,895 152,050
19,204

Per Capita Amount ($)
20.45 68.23 39.18 31 .41 22.70 20.70 13.73
6.65 5.13 4.47 3.32 2 .92 2.59 2.32 2.31 2.00 1. 87

17

C-T-4 FY 1993

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita

Number

Amount ($) Reporting

Issued During Fiscal Year

Revenue bonds

23,744,250

141. 38

13

General obligation bonds

15,658,780

92.67

13

other long-term debt

599,870

10.07

33

Lease pool/Capital leases

1,421,050

35.12

31

Short-term debt

3,759,090

74.18

82

Retired During Fiscal Year

Revenue bonds

6,813,750

75.23

40

General obligation bonds

4,113,230

54.33

54

Other long-term debt

461,370

10.30

60

Lease pool/Capital leases

245,000

4.00

48

Short-term debt

3,346,010

69.18

86

Outstanding at End of Year

Revenue bonds

25,548,790

275.61

41

General obligation bonds

11,401,430

138.93

48

Other long-term debt

3,702,630

79.06

58

Lease pool/Capital leases

2,102,380

33.07

47

Short-term debt

1,540,870

53.12

61

Interest Paid on Debt During Year

Revenue bonds

1,372,550

15.37

43

General obligation bonds

670,700

8.74

53

Other long-term debt

255,320

5.44

58

Lease pool/Capital leases

126,720

2.00

46

Short-term debt

89,840

1. 88

88

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

1,976,450 10,423,590 10,007,740

23.76 100.35 251 .88

Number Reporting
48 33 156

18

C-T-5 FY 1993

Table 6: Average Revenues and Expenditures from Enterprise Funds

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of ' Fund TYj>e

Revenues

Number

Average

Reporting Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer

41

8,915,420

Electric supply

0

0

Gas supply Airport

1 10

* 417,770

Solid waste system

35

969,090

Other enterprise funds

28

606,230

41

9,924,860

0

0

1 10

* 630,170

35

1,027,760

28

1,172,910

* - Data withheld, only one jurisdiction reporting

Table 7. Average Personnel Expenditures for Current Operations

Category

Average Amount Reported ($)

As % of Current
Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

1,741,310 6,469,750 8,210,170

10.7% 40.9% 52.3%

19

Table 8. Ranking of Per Capita Revenues by Type

C-T-6 FY 1993

Percent of

Per Capita

Per Cap ita

Source

Amount ($)

Revenues

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

Total Per Capita Revenues

863.23

100.0%

1. Real and personal property taxes

181.41

21 .02%

2. MARTA sales tax

143.97

16.68%

3. Water and sewer system

100.79

11 .68%

4. Special purpose sales tax

77. 03

8.92%

5. Local option sales tax

56.32

6.52%

6. state DHR health grants

42.35

4.91%

7. Gas supply system 8. Fines, forfeits and court fees

* 22.27

2.58%

9. Garbage and trash collection charges

17.75

2 .06%

10. All additional revenues

17.65

2.04%

11. Motor vehicle taxes

17.64

2.04%

12. State intergovernmental revenues

17 . 16

1.99%

13. Insurance premiums tax

17.09

1.98%

14. Interest earn i ngs on investments

15.69

1.82%

15. Public utilities taxes

14. 11

1.63%

16. Solid waste system

10.91

1.26%

17. other enterprise funds

8.42

0.98%

18. Business license and occupational taxes

7.27

0.84%

19. Landfill fees

6.61

0.77%

20. Tax collection fees

6.60

0.76%

21. Ambulance charges

6.45

0.75%

22. Federal intergovernmental revenues

5.83

0.68%

23. Other service charges

5.67

0.66%

24 . Fee collections of county officers

5.65

0.65%

25. Fire service subscription fees

5.30

0.61%

26. Alcoholic beverage taxes

5.23

0.61%

27. FIFA, penalties, interest and cost

5.01

0.58%

28. Mobile home taxes

4.83

0.56%

29. Hotel/motel tax

4.40

0.51%

30. Receipts from sale of real property

4.20

0.49%

31. Building permits

3.91

0.45%

32. Special assessments

3.87

0.45%

33. Other local intergovernmental revenues

3.65

0.42%

34. Airport

3.52

0.41%

35. Other excise and special use taxes

3.20

0.37%

36. Parks and recreation charges

2.61

0.30%

37. Other licenses, permits and fees

2.24

0.26%

38. Franchise payments taxes

1. 60

0.19%

39. Rents and royalties

1. 51

0.17%

40 . Alcoholic beverage taxes

1. 29

0.15%

41 . Receipts from sale of materials

1. 17

0.14%

42. Cemetery fees

0.39

0.05%

43. Parking facilities and meters

0.30

0.03%

44. Intangible taxes (regular and recording)

0.18

0.02%

45. Railroad equipment tax

O. 18

0.02%

46. Electric supply system

0.00

0.00%

47. Hospital charges

0.00

0.00%

* - Data withheld, only one jurisdiction reporting

20

C-T-7 FY 1993

Table 9. Ranking of Per Capita Expenditures by Type

Category

Per Capita Amount ($)

Total Per Capita Expenditures 1. Debt service costs 2. Water and sewer system 3. Construction (non-utility) 4. County or municipal hospital 5. state DHR health grants 6. Police department 7. Highways and streets 8. General administration 9. Sheriffs department 10. Gas supply system 11. Fire department 12. Ja i 1
13. Payments to other hospitals 14. Other expenditures 15. Purchase of equipment, land 16. General insurance 17. Other enterprise funds 18. Financial administration 19. Ambulance service 20. Parks and recreation 21. Correctional institute 22. Superior court 23. Garbage and trash collection 24. Garbage and trash disposal (landfill) 25. General government buildings 26. Public health 27. Libraries
28. Public welfare and social services 29. Tax commissioner 30. Clerk of courts
31. Juvenile and magistrate court 32 . Tax assessor/appraiser 33. State court 34. Airport 35. Building inspection and regulation 36. Community development 37. Probate court 38. Drainage 39. Legal expenses 40. Education 41. Natural resources 42. Solid waste system 43. Parking facilities and meters 44. Electric supply system

989.17 246.46 114.94
68.23
67.60 42.35 34.94 32.57 32.26 29.15
* 26.14
22.06 21. 86 21.44 20.45
18 .64 16.86 14. 17 13.34 11. 91 11 .50 11 .04 10.27
9.49 9.09 8.99 8.41 8.03 6.63 6.52 6.23 6.23 6. 11
5.83 4.12 3.62 2.85 2 .67 2.33 1. 61 1. 33 0.67 0.23 0.00

* - Data withheld, only one jurisdiction reporting 21

Percent of Per Capita Expenditures
100.0% 24.92% 11. 62%
6.90% 6.83% 4.28% 3.53% 3.29% 3.26% 2.95%
2.64% 2.23% 2.21% 2. 17% 2.07% 1 .88% 1.70% 1.43% 1.35% 1.20% 1 . 16% 1 . 12% 1.04% 0.96% 0.92% 0.91% 0.85% 0.81% 0.67% 0.66% 0.63% 0.63% 0.62% 0.59% 0.42% 0.37% 0.29% 0 .27% 0.24% 0.16% 0.13% 0.07% 0.02% 0.00%

County Group -

A

= Number Reporting
Population Range

=

8 100,000 and

Above

= 1990 Population

2,734,116

C-A-1 FY 1993

Table 1. General Revenues by Source

Average

Per Capita

Source

Amount ($)

Amount ($)

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

Total General Revenues

236,136,918

690.93

Property Taxes

108,652,859

Real and personal property taxes 89,675,019

All other property taxes

18,977,840

317.92 262.39
55.53

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

55,156,700 16,149,933 86,009,416 29,895,667

151 .29 53.58
143.97 110.13

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

9,915,404 2,208,622 5,491,257 1,834,646
526,357 415,245

29.01
6.46 16.07
5.37 2.22 1. 18

Licenses, Permits and Fees

7,985,301

23.36

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

22,970,938 5,717,817
13,754,015 1,390,599 2,456,157

67.21 16.73 40.24
3.79 7.19

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

38,350,303 1,754,938 9,657,656
14,961,857

112.21 5.13
28.26 43.78

Other Revenues

11,975,851 22

35.04

C-A-2 FY 1993

Table 2. Genera l Operat ing Expenditures by Category

Average

Per Capita

Category

Amount ($)

Amount ($)

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

Total Genera l Operating

170 ,369 ,007

498.50

Administrat ion
Financial administration Tax comnissioner Tax -assessor/appraiser
General administration
General government buildings General insurance Legal expenses

40,437,728 8,029,946 2,296,225 1,592,042
15,378,479 3,946,958
10,220,584 669,513

118.32 23.50 6.72 4.66 45 .00 11 .55 27.69 2. 19

Publ ic Safety and Corrections Sheriffs department Police department Correctional i ns t i t ut e Jail
Fire department

44,285,047 6,929,374
16,220,467 2,841,938 8,370,332
14,875,682

129 .58 20 .28 44.62 7. 80 24.49 41. 37

Courts
Superior court State court
Juvenile and magistrate court Probate court Clerk of courts

13 ,028,060
4,887,812 2,708,675 2,782,098
577,281 2,072,194

38. 12 14.30
7.93 8 .14 1. 69 6 .06

Health and Human Service County hospital
Payments to other hospitals Public health Publ ic welfare Ambulance service
State DHR health grants

38,855,497 80,052,504
9,177,898 4,033,351 3,656,110 3,755,346 13,754,015

113.69 123 .36
27.54 11 .80 10.70 10 .55 40.24

Public Works Parking fac il ities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)

2,304,127 104,763 173,809
8,622,331 2,829,754

6.74
0.23 0.53 15.80 9 .30

Highways, St reets and Drainage
Highways and streets Drainage

3,417,793 3,755,346 1,202,568

10. 00 10.55
2.73

23

C-A-3 FY 1993

Table 2. General Operating Expenditures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Leisure Services Parks and recreation Libraries
Education (non-school board)

10,592,849 5,697,458 4,895,392
o

Community Development

2,533,821

Building inspection/regulation 1,679,573

Community development

1,418,926

Other General Operating

9,554,979

30.99 16.67 14.32
0.00
7.41 4.55 3.88
29.25

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment, Land & Structures
Total Construction 1. Highways and streets (Const.) 2. Jai 1 (Const.) 3. General government building (Const. 4. Highways and streets (Land)
5. Drainage (Const.) 6. Parks and recreation (Const.)
7. Drainage (Land) 8. Libraries (Const.) 9. Police department (Land) 10. Fire department (Land) 11. Fire department (Const.) 12. Garbage and trash collection (Const 13. Garbage disposal - landfill (Const. 14. Police department (Const.) 15. Garbage disposal - landfill (Land)

7,541,798 29,872,766 13,815,358 12,970,057
9,392,460 3,124,137 1,990,665 2,189,420
706,619 863,668 724,751 471,832 514,451 516,788 458,694 265,961 156,492

Per Capita Amount ($)
22.07 87.41 37.42 33.22 23.86
9.14 5.41 5.01 2.60 2.19 1. 99 1. 31 1. 15 0.95 0.84 0.49 0.45

24

C-A-4 FY 1993

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita

Number

Amount ($) Reporting

Issued During Fiscal Year

Revenue bonds

51,456,310

143.79

5

General obligation bonds

46,454,200

93.12

4

Other long-term debt

3,237,560

7.97

3

Lease pool/Capital leases

2,076,650

11. 4 1

1

Short-term debt

34,100,000

85.45

6

Retired During Fiscal Year

Revenue bonds

39,407,320

101.26

6

General obligation bonds

24,160,630

70.69

8

Other long-term debt

7,244,180

17.83

3

Lease pool/Capital leases

873,750

2.23

4

Short-term debt

32,433,330

81. 27

6

Outstanding at End of Year

Revenue bonds

125,726,380

349.63

7

General obligation bonds

58,107,100

170.02

8

Other long-term debt

50,331,510

123.89

3

Lease pool/Capital leases

9,614,260

24.55

4

Short-term debt

45,000,000

100.50

1

Interest Paid on Debt During Year

Revenue bonds

7,033,220

19.56

7

General obligation bonds

3,729,420

10.91

8

Other long-term debt

3,596,950

8.85

3

Lease pool/Capital leases

574,650

1. 47

4

Short-term debt

784,650

1. 97

6

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

7,481,480 48,622,940 127,947,050

20.52 124.93 374.37

Number Reporting
7
6
8

25

C-A-5 FY 1993

Table 6: Average Revenues and Expenditures from Enterprise Funds

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of Fund Type

Revenues

Number

Average

Reporting Amounts

Expenditures Number Average Reporting Amounts

Water and sewer Electric supply Gas supply
Airport
Solid waste system Other enterprise funds

6

52,330,180

0

0

0

0

2

1,623,360

6

2,664,590

5

1,865,400

6 48,998,590

0

0

0

0

2

1,299,380

6

2,454,320

5

3,227,730

Table 7. Average Personnel Expenditures for Current Operations

Category

Average Amount
Reported ($)

As % of Current Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

21,174,810 72,834,880 95,253,850

12.4% 42.8% 55.9%

26

Table 8. Ranking of Per Capita Revenues by Type

Source

Pe r Capita Amount ($)

Total Per Capita Revenues

1 , 04 2. 06

1. Real and personal property taxes

262 .39

2. MARTA sales tax

14 3 . 97

3. Water and sewer system

130.71

4. Spec ial purpose sales tax

110.13

5. Local option sales tax

53.58

6. State DHR health grants

40 .24

7 . All additional revenues

31. 90

8 . Garbage and trash collection charges

29.56

9 . Interest earnings on investments

28.26

10. Fines, forfeits and court fees

23.98

11. Motor vehicle taxes

23.28

12. State intergovernmental revenues

16.73

13. Insurance premiums tax

16.07

14. Business license and occupational taxes

13. 18

15. Public utilities taxes

13.06

16. Solid waste system

7.84

17. Federal intergovernmental revenues

7. 19

18. Tax collection fees

7. 14

19. Mobile home taxes

7. 05

20. Other enterprise funds

6.87

21. Alcoholic beverage taxes

6.46

22. Other service charges

6.21

23. FIFA, penalties, interest and cost

6.20

24. Receipts from sale of real property

5 .43

25 . Hotel/motel tax

5.37

26. Building permits

5.06

27. Special assessments

4. 11

28. Other local intergovernmental revenues

3.79

29. Airport

3.61

30. Other licenses, permits and fees

3.45

31. Landfill fees

3.01

32. Ambulance charges

2. 71

33. Parks and recreation charges

2.61

34. Franchise payments taxes

2.22

35. Fee collections of county officers

2. 12

36. Alcoholic beverage taxes

2. 11

37. Rents and royalties

1. 33

38. Other excise and special use taxes

1. 18

39. Receipts from sale of materials

0.92

40. Fire service subscription fees

0.60

41. Parking facilities and meters

0.29

42. Intangible taxes (regular and recording)

0.07

43. Railroad equipment tax

0.07

44. Cemetery fees

0.00

45. Electric supply system

0.00

46. Gas supply system

0.00

47. Hospital charges

0.00

C-A-6 FY 1993
Percent o f Per Cap ita
Revenues
100 . 0% 25. 18% 13. 8 2% 12.54% 10.57%
5.14% 3.86% 3 .06% 2.84% 2.71% 2.30% 2.23% 1 .61 % 1.54% 1 .26% 1.25% 0 .75% 0.69% 0.69% 0.68% 0.66% 0 .62% 0.60% 0.59% 0.52% 0.52% 0.49% 0.39% 0.36% 0.35% 0.33% 0.29% 0.26% 0.25% 0.21% 0.20% 0.20% 0.13% O. 11 % 0.09% 0 .06% 0.03% 0.01% 0 .01% 0.00% 0 .00% 0.00% 0 .00%

27

C-A-1 FY 1993

Table 9. Ranking of Per Capita Expenditures by Type

Percent of

Per Capita Per Capita

Category

Amount ($) Expenditures

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

Total Per Capita Expenditures

1 ,234. 11

100.0%

1. Debt service costs

316.04

25.61%

2. Water and sewer system

142.19

11.57%

3. County or municipal hospital

123.36

10.00%

4. Construction (non-utility)

81.41

7.08%

5. General administration

45.00

3.65%

6. Police department

44.62

3.62%

1. Fire department

41. 31

3.35%

8. state DHR health grants

40.24

3.26%

9. Other expenditures

29.25

2.37%

10. General insurance

21.69

2.24%

11. Payments to other hospitals

21.54

2.23%

12. Highways and streets

21.42

2.22%

13 . Jai 1

24.49

1.98%

14. Financial administration

23.50

1.90%

15. Purchase of equipment, land

22.01

1.79%

16. Sheriffs department

20.28

1.64%

11. Parks and recreation

16.61

1.35%

18. Garbage and trash collection

15.80

1.28%

19. Libraries

14.32

1 .16%

20. Superior court

14.30

1.16%

21. Other enterprise funds

14.21

1 . 16%

22. Public health

11. 80

0.96%

23. General government buildings

1 1 .55

0.94%

24. Public welfare and social services

10.10

0.81%

25. Ambulance service

10.55

0.85%

26. Garbage and trash aisposal (landfill)

9.30

0.15%

21. Juvenile and magistrate court

8.14

0.66%

28. State court

1.93

0.64%

29. Correctional institute

1.80

0.63%

30. Tax commissioner

6.12

0.54%

31. Clerk of courts

6.06

0.49%

32. Tax assessor/appraiser

4.66

0.38%

33. Building inspection and regulation

4.55

0.37%

34. Airport

4.34

0.35%

35. Community development

3.88

0.31%

36. Drainage

2.13

0.22%

31. Legal expenses

2. 19

0.18%

38. Probate court

1. 69

0.14%

39. Natural resources

0.53

0.04%

40. Solid waste system

0.39

0.03%

41. Parking facilities and meters

0.23

0.02%

42 . Education

0.00

0.00%

43. Electric supply system

0.00

0.00%

44. Gas supply system

0.00

0.00%

28

county Group -

B

Number Reporting =

20

= Population Range

50,000 - 99,000

= 1990 Population

1,378,003

C-B-1 FY 1993

Table 1. General Revenues by Source

Average

Per Capita

Source

Amount ($)

Amount ($)

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

Total General Revenues

29,391,910

426.59

Property Taxes
Real and personal property taxes All other property taxes

10,436,931 8,327,627 2,109,304

151.48 120.87
30.61

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

7,936,333
4,669,450
o
4,463,104

117.00 69.36 0.00 64.65

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes
Franchise payments taxes Other excise/special purpose taxes

1,833,033 330,410
1,174,122 169,448 108,838 439,696

26.60 4.80
17.04
2.50 1. 56 5.85

Licenses, Permits and Fees

517,108

7. 51

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges
Other Revenues
29

5,131,478 968,934
3,865,913 199,725 116,879
3,933,843 164,473 481,246
2,879,494
408,628

74.48 14.06 56. 11
2.88 2.22
57.09 2.39 6.98
41 . 79
6.23

C-S -2 FY 1993

Tab le 2 . General Operating Expend itures by Category

Category

Average , Amount ($)

Per Capita Amount ( $)

Total General Operating

22,272,428

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance
Legal expenses

3,809,620 255,187 417,097 441,806
1,720,929 466,707 512,894 178,598

Public Safety and Corrections
Sheriffs department Police department Correctional institute Jail
Fire department

6,545,791 2,601,615 1,340,364
986,739 1,746,514 1,722,560

Courts
Superior court State court
Juvenile and magistrate court Probate court Clerk of courts

1,751,763 574,612 252,930 403,108 150,525 459,115

Health and Human Service County hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants

5,698,504 1,473,470
235,875 499,237 412,090 738,987 3,865,913

Public Works Parking facilities and meters Natural resources Garbage and trash collect ion Garbage disposal (landfill)

561,290
o
66,919
847,087
476,576

Highways, Streets and Drainage
Highways and streets Drainage

631,151 738,987 159,847

323 .26
55.29 3.74 6.05 6.55
24.98 6.76 7.43 2.52
95 .00 37 .76 18 .62 13.76 24.56 24.95
25.42 8.34 3.61 5.85 2.18 6.66
82.71 19.37
2.81 7 .25 5.98 10 .71 56. 11
8.15 0.00 0.96 12.04 7.37
9. 16 10.71
2.25

30

C-B-3 FY 1993

Table 2 . General Operating Expenditures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Leisure Services Parks and recreation Libraries

886,200 656,423 328,240

Education (non-school board)

144,335

Community Development Building inspection/regulation Community development

321,664 260,306 123,956

Other General Operating

1,106,385

12 .86 9.84 4.76
1. 94
4.67 3.75 1. 74
16. 18

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment, Land & structures
Total Construction 1. Jai 1 (Const.) 2. Highways and streets (Const.) 3. General government building (Const. 4. Parks and recreation (Const.) 5. Highways and streets (Land) 6. General government buildings (Land) 7. Fire department (Land) 8. Libraries (Const.) 9. Fire department (Const.) 10. Sheriffs department (Land) 11. Superior court (Const.) 12. Police department (Land)
13. Garbage disposal - landfi 11 (Land) 14. Parks and recreation (Land) 15. Garbage disposal - landfill (Const.

1,150,301 3,784,618 3,709,763 1,808,498 1,162,710
361,821 247,348 222,963 210,265 209,669 159,398
140,514 152,050 116,816
90,163
75,192 92,443

Per Capita Amount ($)
16.70 54.17 44.97 24 .80 15.87
4.75 3.54 3.30 3 . 11 2.79 2.08 2.07 2.00 1. 57 1. 38 1. 12 1. 02

31

C-B ~4
FY 1993

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Average

Per Capita

Number

Category

Amount ($)

Amount ($) Reporting

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

Issued During Fiscal Year

Revenue bonds

10,659,840

160.53

4

General obligation bonds

1,070

0.02

1

Other long-term debt

719,890

10.54

5

Lease pool/Capital leases

3,384,590

48.34

9

Short-term debt

3,316,020

49.47

10

Retired During Fiscal Year

Revenue bonds

2,824,420

39.55

11

General obligation bonds

1,019,280

15.41

9

Other long-term debt

158,000

2.24

9

Lease pool/Capital leases

158,110

2.35

11

Short-term debt

3,543,200

53.25

9

Outstanding at End of Year

Revenue bonds

10,304,780

149.89

11

General obligation bonds

3,900,720

58.64

8

Other long-term debt

3,872,470

55. 18

10

Lease pool/Capital leases

3,669,860

54.30

12

Short-term debt

2,049,160

29.86

7

Interest Paid on Debt During Year

Revenue bonds

587,200

8.54

11

General obligation bonds

265,830

4.10

9

Other long-term debt

243,820

3.47

10

Lease pool/Capital leases

206,450

3.07

11

Short-term debt

92,830

1.40

9

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

2,274,230 3,790,290 14,594,280

32.24 51.19 211.82

Number Reporting
12 9
20

32

C-B-5 FY 1993

Table 6: Average Revenues and Expenditures from Enterprise Funds

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of Fund Type

Revenues

Number

Average

Reporting Amounts

Expenditures Number Average
Reporting Amounts

Water and sewer

10

3,510,740

Electric supply

0

0

Gas supply

0

0

Airport

2

261,710

Solid waste system

8

1,412,300

Other enterprise funds

4

363,400

10

4,451,140

0

0

0

0

2

485,800

8

1,272,180

4

583,610

Table 7. Average Personnel Expenditures for Current Operations

Category

Average Amount Reported ($)

As % of Current Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

2,080,190 9,329,000 11,367,060

8.9% 41.9% 51.0%

33

Table 8. Ranking of Per Capita Revenues by Type

C-B-6 FY 1993

Percent f

Per Capita

Per Capita

Source

Amount ($)

Revenues

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

Total Per Capita Revenues

569.75

100.0%

1. Real and personal property taxes

120.87

21.21%

2. Local option sales tax

69.36

12. 17%

3. Special purpose sales tax

64 .65

11.35%

4. state DHR health grants

56. 11

9.85%

5. Water and sewer system

51 .78

9.09%

6. Fines, forfeits and court fees

20.28

3.56%

7. Solid waste system

18.64

3.27%

8. Insurance premi ums tax

17.04

2.99%

9. State intergovernmental revenues

14.06

2.47%

10. Motor vehicle taxes

13.89

2.44%

11. Landfill fees

10. 15

1.78%

12. Public utilities taxes

8.84

1.55%

13. Garbage and trash collection charges

8.80

1.54%

14. Fire service subscription fees

8.26

1.45%

15. Interest earn i ngs on investments

6.98

1 .23%

16. Ambulance charges

6. 15

1.08%

17. Other excise and special use taxes

5.85

1.03%

18. Tax collection fees

5.71

1.00%

19. Fee collections of county officers

4.95

0.87%

20. FIFA, penalties, interest and cost

4.81

0.84%

21. Alcoholic beverage taxes

4.80

0.84%

22. All additional revenues

4.69

0.82%

23. Other enterprise funds

4.66

0.82%

24. Other service charges

4.60

0.81%

25. Airport

3.87

0.68%

26. Mobile home taxes

3.87

0.68%

27. Business license and occupational taxes

3.23

0.57%

28. Special assessments

3.17

0.56%

29. Building permits

3.12

0.55%

30. Other local intergovernmental revenues

2.88

0.51%

31. Hotel/motel tax

2.50

0.44%

32. Federal intergovernmental revenues

2.22

0.39%

33. Parks and recreation charges

2. 10

0.37%

34. Franchise payments taxes

1. 56

0.27%

35. Rents and royalties

1. 50

0.26%

36. Receipts from sale of materials

0.96

0.17%

37. Other licenses, permits and fees

0.90

0.16%

38. Receipts from sale of real property

0.70

0.12%

39. Alcoholic beverage taxes

0.64

0.11%

40. Parking facilities and meters

0.42

0.07%

41. Intangible taxes (regular and recording)

0.09

0.02%

42. Railroad equipment tax

0.09

0.02%

43. Cemetery fees

0.00

0.00%

44. Electric supply system

0.00

0.00%

45. Gas supply system

0.00

0.00%

46. Hospital charges

0.00

0.00%

47. MARTA sales tax

0.00

0.00%

34

C-B-1 FY 1993

Table 9. Ranking of Per Capita Expenditures by Type

Percent of

Per Cap ita Per Cap ita

Category

Amount ( $ ) Expenditures

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

Total Per Capita Expenditures

689.02

100.0%

1. Debt service costs

133.37

19.36%

2. Water and sewer system

72.22

10.48%

3. state DHR health grants

56.11

8 .14%

4. Construction (non-utility)

54.17

7.86%

5. Sheriffs department

37.76

5.48%

6 . General administration

24.98

3.63%

1 . Fire department

24.95

3.62%

8. Ja i 1 ~

24.56

3 .56%

9. Highways and streets

23.91

3.47%

10. County or municipal hospital

19.37

2.81%

11. Police department

18.62

2.70%

12. Purchase of equipment, land

16.70

2.42%

13. Other expenditures

16. 18

2.35%

14. Correctional institute

13.76

2.00%

15. Garbage and trash collection

12.04

1.75%

16 . Airport

10.79

1.57%

17. Ambulance service

10 .71

1.55%

18. Parks and recreation

9 .84

1.43%

19 . Other enterprise funds

9.36

1.36%

20. Superior court

8.34

1.21%

21. General insurance

7.43

1.08%

22. Garbage and trash disposal ( landfill)

7.31

1. 07%

23. Public health

7.25

1.05%

24. General government buildings

6 .76

0.98%

25 . Clerk of courts

6.66

0.97%

26. Tax assessor/appraiser

6.55

0.95%

27. Tax commissioner

6.05

0.88%

28. Public welfare and social services

5.98

0.87%

29. Juvenile and magistrate court

5.85

0.85%

30. Libraries

4.76

0.69%

31. Building inspection and regulation

3.75

0.54%

32. Financial administration

3.74

0 .54%

33 . State court

3.61

0.52%

34. Payments to other hospitals

2.81

0.41%

35. Legal expenses

2.52

0.37%

36. Drainage

2.25

0 .33%

37. Probate court

2.18

0.32%

38. Education

1. 94

0.28%

39. Community development

1. 74

0 .25%

40. Solid waste system

1. 12

0.16%

41. Natural resources

0.96

0.14%

42. Electric supply system

0.00

0.00%

43. Gas supply system

0 .00

0.00%

44. Parking facilities and meters

0.00

0.00%

35

County Group -

C

= Number Reporting = Population Range = 1990 Population

24 25,000 - 49,999
827,161

C-C-1 FY 1993

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($)

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

13,110,621
4,325,609 3,432,428
893,181

380.40
125.51 99.59 25.92

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

3,380,881
1,991,311
o
2,069,664

98.10
58.29 0.00
60.21

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

739,931
116,241 600,088
9,695 36, 185 39,195

21 .47
3.32 17.41
0.29 1.04 1. 12

Licenses, Permits and Fees

166,921

4.84

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

2,587,093 664,073
1,735,271 123,669 110,456

75.06 19.27 50.35
3.57 4.48

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

1 ,910, 184 103,930 206,948
1,398,117

55.42 3.02 6.00
40.57

Other Revenues

201,189

6.34

36

C-C-2 FY 19 93

Tab le 2. Genera l Operating Expend itures by Category

Average

Per Capita

Category

Amount ($)

Amount ($)

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

Total General Operat ing

10 , 24 2 , 634

297 . 19

Administration Financial administrat ion Tax commissioner Tax assessor/appraiser General administration
General government buildings General insurance Legal expenses

1,744,732 133 , 376 215,911 252,855 630,078 249,485 337,051 72,793

50.62 3.82 6.26 7.34
18.28 7.24 9 .72
2. 11

Public Safety and Correct ions Sher iffs department Pol ice department Correctional i ns ti t ut e Ja i 1 Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts

2,334,219 1,193,992
130,100 680,5 10 606,329 259,233
844,056 303 ,264 127,223 154,470 119,034 216,410

67.73 34.64
3.83 20.28 17 . 40
7. 41
24.49 8.80 3.75 4.48 3.45 6.20

Health and Human Service County hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants
Public Works Parking facil it ies and meters Natura l resources Garbage and trash col lect ion Garbage disposal (landf il l)

2,668,369 215,254 92,167 260,495 166,179 486,784
1,735,271
407,035
o
69,883 217,079 318,200

77.42 5.97 3.06 7. 56 4.82
14 .40 50.35
11 . 81 0 .00 2 .06 6.58 9.26

Highways, Streets and Drainage
Highways and streets Drainage

458,616 486,784
49,590

13 . 31 14.40
1. 49

37

C-C-3
FY 1993

Table 2. General Operating Expend itures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Leisure Services Parks and recreation Libraries
Education (non-school board)
Community Development Building inspection/regulation Community development
Other General Operating

333,664 241,006 105,895
48,248
136,472 122,830
76,028
541 ,048

9.68 6.99 3.02
1. 41
3.96 3.52 2.25
15.63

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment, Land & Structures

Total Construction

1. Jail (Const.)

2. Highways and streets (Const.)

3. Natural resources (Const.)

4. Parks and recreation (Const.)

5. Fire department (Const.)

6. Fire department (Land)

7 . Highways and streets (Land)

8. Jail (Land)

9 . General government building (Const.

10. Libraries (Const.)

11. 12.

General Garbage

government
disposal -

buildings (Land) landfill (Const.

13. Sheriffs department (Land)

14. Garbage and trash collection (Land)
15. Garbage disposal - landfill (Land)

799,102 1,626,144 1,422,177
851,679 813,477 298,496 182,284 179,360 171,439 154,463 147,851 161,040
97,197 99,232 73,231 76,642 59,806

Per Capita Amount ($)
23.19 47.14 41. 57 24.92 19.46
8. 15 5.26 5.05 4.93 4.23 4.21 4 . 13 2 .72 2.51 2 . 13 2.11 1. 71

38

C-C-4 FY 1993

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita

Number

Amount ($) Reporting

Issued During Fiscal Year

Revenue bonds

2,711,670

69.76

3

General obligation bonds

3,964,510

117.82

2

Other long-term debt

884,200

24.02

4

Lease pool/Capital leases

614,700

17 . 9 1

7

Short-ter:m debt

2,167,960

65. 17

12

Retired During Fiscal Year

Revenue bonds

434,000

13. 13

9

General obligation bonds

932,330

26.60

13

Other long-term debt

97,410

2.69

10

Lease pool/Capital leases

152,850

4.64

10

Short-term debt

1,620,670

47.39

13

Outstanding at End of Year

Revenue bonds

3,743,330

106.89

9

General obligation bonds

2,126,800

59.86

11

Other long-term debt

1,099,520

30.35

10

Lease pool/Capital leases

746,630

22.68

10

Short-term debt

1,647,950

53.56

9

Interest Paid on Debt During Year

Revenue bonds

179,810

5.27

10

General obligation bonds

118,470

3.38

13

Other long-term debt

63,700

1. 76

10

Lease pool/Capital leases

56,080

1. 70

10

Short-term debt

54,390

1. 64

15

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

976,080 1,179,000 4,927,920

27.24 34.25 142.98

Number Reporting
10 9
24

39

C-C-5 FY 1993

Table 6: Average Revenues and Expenditures from Enterprise Funds

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of Fund Type

Revenues

Number

Average

Reporting Amounts

Expenditures Number Average Reporting Amounts

Water and sewer Electric supply Gas supply
Airport
Solid waste system Other enterprise funds

9

1,089,910

0

0

1 4

* 87,430

8

601,900

5

250,660

9

1,468,870

0

0

1 4

* 298,400

8

518,900

5

301,020

* - Data withheld, only one jurisdiction reporting

Table 7. Average Personnel Expenditures for Current Operations

Category

Average Amount Reported ($)

As % of Current
Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

845,350 3,691,520 4,506,140

8.3% 34.5% 44.0%

40

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues 1. Real and personal property taxes 2. Special purpose sales tax 3. Local option sales tax 4. State DHR health grants
5. Water and sewer system 6. Gas supply system
7. Fines, forfeits and court fees
8. State intergovernmental revenues 9. Insurance premiums tax 10. Solid waste system 11 . Motor vehicle taxes 12. Fee collections of county officers
13. Other enterprise funds 14. Ambulance charges 15. Landfi 11 fees
16. Tax collection fees
17. Other service charges 18. I nterest earn i ngs on investments 19. All additional revenues 20. Public utilities taxes
21. Federal intergovernmental revenues 22. Garbage and trash collection charges 23. Special assessments
24. Other local intergovernmental revenues 25. Alcoholic beverage taxes
26. FIFA, penalties, interest and cost 27. Parks and recreation charges 28. Building permits
29. Mobile home taxes 30. Airport
31. Receipts from sale of materials 32. Rents and royalties 33. Business license and occupational taxes 34. Receipts from sale of real property
35. Other excise and special use taxes 36. Franchise payments taxes
37. Other licenses, permits and fees
38. Fire service subscription fees 39. Alcoholic beverage taxes 40. Hotel/motel tax
41. Intangible taxes (regular and recording) 42. Railroad equipment tax 43. Cemetery fees
44. Electric supply system 45. Hospital charges 46. MARTA sales tax
47 . Parking facilities and meters

493.71 99.59 60.20 58.29 50.35 30.75
* 20.29
19.27 17.41 17 . 03 12. 15
8.64 8.64 8.46 6.88 6.13 6.01 6.00 5.73 5.29 4.48 4.42 4.42 3.57 3.32 3.21
3. 11 3.09 2.72 2.64 1.84
1. 84 1. 69 1. 56 1. 12 1. 04 0.76
0.56 0.52 0.29 0.20 0.20 0.00 0.00 0.00 0.00 0.00

* - Data withheld, only one jurisdiction reporting

41

C-C-6 FY 1993
Percent of Per Capi ta
Revenues
100 .0% 20 .17% 12. 19% 11.81% 10.20%
6.23%
4 .11% 3.90% 3.53% 3.45% 2.46% 1.75% 1.75% 1 .71% 1.39% 1.24% 1 .22% 1. 22% 1.16% 1.07% 0.91% 0.90% 0.90% 0.72% 0 .67% 0.65% 0.63% 0.63% 0.55% 0.53% 0.37% 0.37% 0.34% 0.32% 0.23% 0.21% 0.15% 0.11% O. 11% 0.06% 0.04% 0.04% 0.00% 0.00% 0.00% 0.00% 0.00%

C-C-7 FY 1993

Table 9. Ranking of Per Capita Expenditures by Type

Percent of

Per Capita

Per Capita

Category

Amount ($) Expenditures

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

Total Per Capita Expenditures

589.49

100.0%

1. Debt service costs

108.21

18.36%

2. state DHR health grants

50.35

8.54%

3. Construction (non-utility)

47.14

8.00%

4. Water and sewer system

46.04

7.81%

5. Highways and streets

36.91

6.26%

6. Sheriffs "d e p a r t me n t

34.64

5.88%

7. Gas supply system 8. Purchase of equipment, land

* 23. 19

3.93%

9. Correctional institute

20.28

3.44%

10. General administration

18.28

3.10%

11. Jail

17.40

2.95%

12. Other expenditures

15.63

2.65%

13. Ambulance service

14.40

2.44%

14. Other enterprise funds

12.46

2. 11 %

15. Airport

11 .27

1. 91%

16. General insurance

9.72

1.65%

17. Garbage and trash disposal (landfill)

9.26

1.57%

18. Superior court

8.80

1.49%

19. Public health

7.56

1.28%

20. Fire department

7. 41

1.26%

21. Tax assessor/appraiser

7. 34

1.25%

22. General government buildings

7.24

1.23%

23. Parks and recreation

6.99

1 . 19%

24. Garbage and trash collection

6.58

1 . 12%

25. Tax commissioner

6.26

1.06%

26. Clerk of courts

6.20

1.05%

27. County or municipal hospital

5.97

1 .01%

28. Public welfare and social services

4.82

0.82%

29. Juvenile and magistrate court

4.48

0.76%

30. Police department

3.83

0.65%

31. Financial administration

3.82

0.65%

32. State court

3.75

0.64%

33. Building inspection and regulation

3.52

0.60%

34. Probate court

3.45

0.59%

35. Payments to other hospitals

3.06

0.52%

36. Libraries

3.02

0.51%

37. Community development

2.25

0.38%

38. Legal expenses

2. 11

0.36%

39. Natural resources

2.06

0.35%

40. Drainage

1. 49

0.25%

41. Education

1. 41

0.24%

42. Solid waste system

0.89

0.15%

43. Electric supply system

0.00

0.00%

44. Parking facilities and meters

0.00

0.00%

* - Data withheld, only one jurisdiction reporting
42

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

o
34
15,000 - 24,999 647,842

C-O-l FY 1993

Table 1. General Revenues by Source

Source

Average Amount ($)

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

6,653,733
2,823,576 2,030,743
792,832

Per Capita Amount ($)
349 .20
148.19 112.40
35.78

Sales Taxes
Local option sales taxes MARTA tax Special purpose sales tax

1,470,588
840,488
o
924,176

77. 18 44.43
0.00 48.25

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

446,898 68,908
355,800 37,424 27,808 43,166

23.45 3.59
18.67 1. 91 1. 48 2.32

Licenses, Permits and Fees

56,226

2.95

Intergovernmental Revenues State State OHR health grants Other local funds Federal funds

910,990 335,001 523,595
50,178 30,257

47.81 17.58 27.48
2.54 4.53

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

945,454 47,884 73,906
713,203

49.62 2.51 3.88
37.43

Other Revenues

112,634

6.24

43

C-D-2 FY 1993

Table 2. General Operating Expenditures by Category

Average

Per Capita

--

-

-

-

--

-

-

-

Category
---------

-

--

-

-

-

-

--

-

-

-

--

Amount
------

-

($)
---

-

-

-

Amount
-------

-

($)
---

-

Total General Operating

5,379,039

282.30

Administration Financial administration Tax commissioner
Tax assessor/appraiser General administration
General government buildings General insurance Legal expenses

975,077 48,946
116,209 136,652 340,943 117,315 253,287
36,805

51.17 2.59 6.10 7.17
17.89 6.17
13.25 1. 92

Public Safety and Corrections Sheriffs department Police department Correctional institute Ja i 1
Fire department

1,178,238 638,761 36,668 594,220 334,290 175,454

61.84 33.52
1. 86 30.52 17.36
9.18

Courts Superior court State court
Juvenile and magistrate court Probate court Clerk of courts

409,893 135,530
47,602 66,391
82,452 136,561

21 .51 7. 18 2.45 3.48
4.33 7.15

Health and Human Service County hospital Payments to other hospitals
Public health Public welfare Ambulance service
state DHR health grants

1,150,769 286,918 418,141 90,940 104,125 368,852
523,595

60.39 15.41
19.71 4.77 5.48
19.43
27.48

Public Works
Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)

268,970
o
48,832 110,210 193,549

14. 12
0.00 2.56
5.92 10.24

Highways, streets and Drainage Highways and streets Drainage

331,981 368,852
98,441

17.42 19.43
5.49

44

C-D-3 FY 1993

Tab le 2. Genera l Operating Expenditu res by Category (Cont . )

Category

Average Amount ($)

Per Cap ita Amount ($)

Lei s ur e Serv ices Par ks and recreation Libraries
Education (non-school board )
Commun ity Deve lopment Building i ns pe c t i o n/ r e gu l a ti o n Commun ity development
Other General Operating

153,297 114,60 1
46,815
9 ,000
87,775 61,652 117,847
271,338

8 .05 5.96 2.46
0.45
4.61 3.30 6 .07
14. 18

Table 3 . Leading Capital Expend itures (Ranked by Per Capita Amount)

Category

Average Amount ($)

Total Equipment , Land & Structures

Total Construction

1. Jail (Const.)

2. General government building (Const.
3 . Garbage disposal - landfill (Const.

4 . Hi ghwa ys and streets (Const . )

5 . Li br ari es (Const .)

6 . County hospital (Land)

7 . Drainage (Const.)

8. Garbage and trash collection (Const

9. 10 .

Highways Garbage

dai snpd oss at rl e e-

t

s l

(Land) andfill

(Land)

11. Parks and recreation (Const.)

12 . F ire department ( Co ns t . )

13. Sheriffs "department (Land)

14 . Fire department (Land)

15. Garbage and trash co 11ect i on (Land)

302,620 897,954 1,744,502 663,790 446,372 346,629 15 1 , 667 145 ,990 105,979
74,433 78,550 55,998 45,169 49,908 45 ,691 45,484 43,602

Per Capita Amount ($)
15.86 46.89 92 .27 35.03 22.94 18.25
9.33 9 .27 5.37 4.35 4 . 11 2 .94 2 .52 2 .46 2 .40 2.34 2 .33

45

C-D-4 FY 1993

Tab le 4. Average Amount of Debt I s s u e d, Ret ired, o utstand i ng a t End of Year and Interest Pa id by Type

Category

Average Amount ( $ )

Per Capita

Numbe r

Amount ( $) Repo r t i ng

Is s ue d Dur ing Fisca l Year

Revenue bonds

0

0 .00

0

General obl igation bonds

1 ,1 4 3 , 150

65.18

3

Other long-term debt

178,910

9 .58

7

Lease pool/Capital leases

578,060

31.18

7

Short-term debt

1,185,510

60.68

18

Retired During F iscal Year

Revenue bonds

31,640

1. 69

7

General obligation bonds

352,190

18 .58

9

Other long-term debt

149,480

7 .99

13

Lease pool/Capital l e a s e s

375,640

19.66

9

Short-term debt

1 ,045,210

54 .44

18

Outstanding at End of Year

Revenue bonds

1 , 486, 990

78.39

8

General ob l igat ion bonds

1,036,490

54.40

9

Other long-term debt

692,610

36.85

12

Lease pool/Cap ital l e a s e s

430,350

22.50

8

Short-term debt

556,060

28.94

14

Interest Paid on Debt During Year

Revenue bonds

95,340

5.03

8

General obligation bonds

77,070

4 .07

9

Other long-term debt

47,960

2.55

12

Lease pool/Cap ital leases

37,790

1. 98

9

Short-term debt

31,490

1. 64

18

Ta b l e 5. Average Amount of Cash and I n v e s t me n t Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ( $)

S ink ing funds Bond funds All other funds

184 , 440
52,110 1,871,700

10.30 2.68
98.23

Numbe r Report ing
7 3 34

46

C-O-5 FY 1993

Table 6: Average Revenues and Expenditures from Enterprise Funds

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of ' Fund Type

Revenues

Number

Average

Reporting Amounts

Expenditures

Number

Average

Reporting Amounts

Water and sewer

8

Electric supply

0

Gas supply

0

Airport

0

Solid waste system

4

Other enterprise funds

7

455,670 0 0 0
164,970 90,230

8

539,610

0

0

0

0

0

0

4

286,540

7

126,050

Table 7. Average Personnel Expenditures for Current Operations

Category

Average Amount Reported ($)

As % of Current Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

456,510 2,084,130 2,544,720

8.2% 38.7% 47.3%

47

Table 8. Ranking of Per Capita Revenues by Type

C-O-6 FY 1993

Percent of

Per Capita

Per Capita

Source

Amount ($)

Revenues

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

Total Per Capita Revenues

465.62

100.0%

1. Real and personal property taxes

112 .40

24.14%

2. Public utilities taxes

48.25

10.36%

3. Special purpose sales tax

48.25

10.36%

4. Local option sales tax

44.43

9.54%

. 5 . State DHR health grants

27.48

5.90%

6. Water and sewer system

24.36

5.23%

7. Fines, forfeits and court fees

21.56

4.63%

8. Insurance prem i ums tax

18.67

4.01%

9. State intergovernmental revenues

17 .58

3.78%

10. Motor vehicle taxes

11 .25

2.42%

11. Ambulance charges

9.44

2.03%

12. Solid waste system

8.03

1.72%

13. Fee collections of county officers

7 . 11

1.53%

14. Tax collection fees

6.36

1.37%

15. All additional revenues

6.22

1.34%

16. Landfill fees

5.26

1. 13%

17. Other enterprise funds

4.81

1.03%

18 . FIFA, penalties, interest and cost

4.70

1.01%

19. Federal intergovernmental revenues

4.53

0.97%

20. Interest earn i ngs on investments

3.88

0 .83%

21. Other service charges

3.65

0.78%

22. Alcoholic beverage taxes

3.59

0.77%

23. Other local intergovernmental revenues

2.54

0.55%

24. Other excise and special use taxes

2.32

0.50%

25. Mobile home taxes

2.28

0.49%

26. Building permits

2.01

0.43%

27. Parks and recreation charges

1. 94

0.42%

28. Hotel/motel tax

1. 91

0.41%

29. Receipts from sale of real property

1. 60

0.34%

30. Rents and royalties

1. 52

0.33%

31. Receipts from sale of materials

1. 50

0.32%

32. Franchise payments taxes

1.48

0.32%

33. Garbage and trash collection charges

1. 31

0.28%

34. Business license and occupational taxes

1. 21

0.26%

35. Other licenses, permits and fees

0.65

0.14%

36. Special assessments

0.50

0.11%

37. Alcoholic beverage taxes

0.46

0.10%

38. Intangible taxes (regular and recording)

0.29

0.06%

39. Railroad equipment tax

0.29

0.06%

40. Airport

0.00

0.00%

41. Cemetery fees

0.00

0.00%

42. Electric supply system

0.00

0 .00%

43. Fire service subscription fees

0.00

0.00%

44. Gas supply system

0.00

0.00%

45. Hospital charges

0.00

0.00%

46. MARTA sales tax

0.00

0.00%

47. Parking facilities and meters

0.00

0.00%

48

C-0-7 FY 1993

Table 9 . Ranking of Per Capita Expenditures by Type

Percent of

Per Capita Per Capita

Category

Amount ($) Expenditures

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

Total Per Capita Expenditures

589.89

100 .0%

1. Debt service costs

117.62

19.94%

2. Construction (non-utility)

46 .89

7.95%

3. Highways and streets

46 .29

7.85%

4. Sheriffs department

33.52

5 .68%

5. Water and sewer system

32.45

5.50%

6. Correctional institute

30.52

5.17%

7. State DHR health grants

27.48

4.66%

8. Payments to other hospitals

19.71

3.34%

9. Ambulance service

19 .43

3.29%

10. General administration

17.89

3.03%

1 1. Ja i 1

17.36

2.94%

12. Purchase of equipment, land

15.86

2.69%

13. County or municipal hospital

15 .41

2.61%

14. Other expenditures

14. 18

2.40%

15. General insurance

13.25

2.25%

16. Garbage and trash disposal (landfill)

10.24

1.74%

17. Fire department

9.18

1.56%

18. Other enterprise funds

7.69

1.30%

19. Superior court

7. 18

1.22%

20. Tax assessor/appraiser

7. 17

1.22%

21. Clerk of courts

7.15

1 .21%

22. General government buildings

6.17

1.05%

23. Tax commissioner

6.10

1.03%

24. Community development

6.07

1.03%

25. Parks and recreation

5.96

1 .01%

26. Garbage and trash collection

5.92

1.00%

27. Drainage

5.49

0.93%

28. Public welfare and social services

5 .48

0.93%

29. Public health

4.77

0.81%

30. Probate court

4.33

0.73%

31. Juvenile and magistrate court

3 .48

0.59%

32. Building inspection and regulation

3.30

0.56%

33. Financial administration

2.59

0.44%

34. Natural resources

2.56

0.43%

35. Libraries

2.46

0 .42%

36. State court

2 .45

0.42%

37. Solid waste system

2.06

0.35%

38. Legal expenses

1. 92

0.33%

39. Police department

1.86

0.32%

40. Education

0.45

0.08%

41. Airport

0.00

0.00%

42. Electric supply system

0.00

0.00%

43. Gas supply system

0.00

0.00%

44. Parking facilities and meters

0.00

0.00%

49

...

county Group -

Number Reporting Population Range
1990 Population

= = =

E
26 10,000 - 14,999
320,314

C-E-1 FY 1993

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($)

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

4,886,388
2,002,480 1,694,404
308,075

396.63
162.54 137.54
25.01

Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax

1,237,764
649,466
o
873,404

100.47
52.29 0.00
70.91

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

304,668 53,590
237,220 45,729 7,672 4,890

24.73
4.39 19.26
3.74 0.62 0.40

Licenses, Permits and Fees

32,522

2.65

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds

617,145 254,929
269,142 89, 134 45,080

50.09 20.69
21.85 7.35 9.57

Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

693,058 42,272 58,098
518,454

56.26 3.43 4.75
42.08

Other Revenues

76,468

7.40

50

C-E-2 FY 1993

Table 2. General Operating Expenditures by Category

Category

Average Amount ($)

Per Capita Amount ($)

Total General Operat ing
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal expenses
Public Safety and Corrections Sheriffs department Police department Correctional institute Ja i 1 Fire department
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts
Health and Human Service County hospital Payments to other hospitals Public health Public welfare Ambulance service State DHR health grants
Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)
Highways, Streets and Drainage Highways and streets Drainage

3,837,049
829,389 79,485 97,573
126,456 296,194
91,206 184,720
30,501
758,326 459,327
12, 168 620,925 207,446
64,220
312,127 113,554
34, 151 43,784 71,401 97,415
745,569 590,892 147,500
77,306 65,279 270,389 269,142
197,084
o
33,829 95,865 158,355
264,012 270,389
26, 148

311.45
67.32 6.58 7.92
10.29 24.04
7.42 14.93
2.54
61. 55 37.28
0 .84 50.70 16.65
5.21
25.34 9.22 2.64 3.56 5.80 7.83
60.52 50.70 12.51
6.27 5.30 21 .91 21. 85
16.00 0.00 2.79 7.67
12.98
21 .43 21 . 9 1
2 .02

51

C-E-3 FY 1993

Table 2. General Operating Expenditures by Category (Cont.)

Average

Per Capita

Category

Amount ($)

Amount ($)

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

Leisure Services Parks and recreation Libraries

124,838 94,265 35,567

10. 13 7.64 2 .87

Education (non-school board)

16,684

1. 41

Community Development Building inspection/regulation Community development

54,668 36,048 77,935

4.44 2.91 6.30

Other General Operating

172,064

14.04

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Average

Per Capita

Category

Amount ($)

Amount ($)

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

Total Equipment, Land & Structures

290,148

23.73

Total Construction

389,481

31.64

1. Highways and streets (Const.)

335,116

27.13

2. County hospital (Const.)

292,936

26.34

3. County hospital (Land)

313,462

26.05

4. Jail (Const.)

196,053

15.08

5. General government buildings (Land)

93,797

7.64

6. General government building (Const.

65,268

5.28

7. Parks and recreation (Const.)

59,641

5.04

8 . Highways and streets (Land)

61,223

4.99

9. Sheriffs department (Const .)

30,637

2.38

10. Sheriffs department (Land)

27,607

2.24

11. Fire department (Land)

26,300

2.12

12. Fire department (Const.)

26,060

2.02

13. Garbage disposal - landfill (Const.

20,988

1. 97

14. Garbage and trash collection (Land)

18,486

1.43

15. Garbage disposal - landfi 11 (Land)

14,757

1. 20

52

C-E-4 FY 1993

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita Amount ($)

Number Reporting

Issued During Fiscal Year Revenue bonds
General obligation bonds other long-term debt Lease pool/Capital leases Short-term debt

619,400

52.52

1

81,200

7.62

1

91,970

6.89

4

91,500

7.53

4

874,590

71.45

14

Retired During Fiscal Year Revenue bonds
General obligation bonds Other long-term debt
Lease pool/Capital leases Short-term debt

194,860

15.72

4

402,580

36.13

6

60,220

4.83

9

135,650

11.09

6

675,370

54.65

15

Outstanding at End of Year

Revenue bonds

1,127,130

93.27

3

General obligation bonds

1,549,240

143.87

5

Other long-term debt

204,620

16.48

8

Lease pool/Capital leases

186,900

15.28

6

Short-term debt

609,810

50.53

13

Interest Paid on Debt During Year

Revenue bonds

82,330

6.64

4

General obligation bonds

123,110

11 .05

6

Other long-term debt

17,990

1.44

9

Lease pool/Capital leases

18,640

1. 53

4

Short-term debt

28,590

2.31

14

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Average

Per Capita

Number

Category

Amount ($)

Amount ($) Reporting

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

Sinking funds

474,720

41 . 75

6

Bond funds

1,698,270

136.63

2

All other funds

1,324,040

107.76

25

53

C-E-5 FY 1993

Table 6: Average Revenues and Expenditures from Enterprise Funds

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of Fund Type

Revenues

Number

Average

Reporting Amounts

Expenditures Number Average Reporting Amounts

Water and sewer

3

Electric supply

0

Gas supply

0

Airport

1

Solid waste system

6

Other enterprise funds

4

137,380 0 0
* 142,900
96,230

3

579,240

0

0

0

0

1 6

* 269,290

4

664,930

* - Data withheld, only one jurisdiction reporting

Table 7. Average Personnel Expenditures for Current Operations

Category

Average Amount Reported ($)

As % of Current
Operations

Employee benefits Gross salaries and wages
Total Personnel Expenditures

307,670 1,422,680 1,805,840

8.0% 37.1% 47.1%

54

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues 1. Real and personal property taxes 2. Special purpose sales tax 3. Local option sales tax 4. State DHR health grants 5 . State intergovernmental revenues 6. Fines, forfeits and court fees 7. Insurance premiums tax 8. Motor vehicle taxes 9. Ambulance charges 10. Fee collections of county officers 11. Solid waste system 12. Water and sewer system 13. Public utilities taxes 14. Federal intergovernmental revenues 15. Other enterprise funds 16. Tax collection fees 17. Other local intergovernmental revenues 18. All additional revenues 19. Other service charges 20. Landfill fees 21. Parks and recreation charges 22. Interest earn i ngs on investments 23. Special assessments 24. Alcoholic beverage taxes 25. Hotel/motel tax 26. Receipts from sale of real property 27. Garbage and trash collection charges 28. Mobile home taxes 29. Rents and royalties 30. FIFA, penalties, interest and cost 31. Building permits 32. Receipts from sale of materials 33. Business license and occupational taxes 34. Alcoholic beverage taxes 35. Franchise payments taxes 36. Other licenses, permits and fees 37. Other excise and special use taxes 38. Intangible taxes (regular and recording) 39. Railroad equipment tax 40. Airport 41. Fire service subscription fees 42. Cemetery fees 43. Electric supply system 44. Gas supply system 45. Hospital charges 46. MARTA sales tax 47. Parking facilities and meters

507.71 137.53
70.91 52.29 21.85 20.69 20.17 19.26 13.29 11 .49 11.06 10.98 10.92 10.90
9.57 7.62 7.45 7.35 7. 17 6.32 6.04 5.53 4.75 4.56 4.39 3.74 3.73 3.17 2.74 2.60 2.46 1. 50 1. 27 1. 16 0.69 0.62 0.47 0.40 0.36 0.36 0.24 O. 11 0.00 0.00
0.00 0.00 0.00 0.00

C-E-6 FY 1993
Percent of Per Capita
Revenues
100.0% 27.09% 13.97% 10.30%
4.30% 4.08% 3.97% 3.79% 2.62% 2.26% 2.18% 2.16% 2.15% 2.15% 1.88% 1.50% 1.47% 1.45% 1 .41% 1.24% 1 . 19% 1.09% 0.94% 0.90% 0.86% 0.74% 0.73% 0.62% 0.54% 0.51% 0.48% 0.30% 0.25% 0.23% 0.14% 0.12% 0.09% 0.08% 0.07% 0.07% 0.05% 0.02% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

55

C-E-7 FY 1993

Table 9. Ranking of Per Capita Expenditures by Type

Percent of

Per Capita

Per Capita

Category

Amount ($) Expenditures

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

Total Per Capita Expenditures

776.88

100.0%

1. Debt service costs

145.40

18.72%

2. Other enterprise funds

64.82

8.34%

3. Water and sewer system

61 .38

7.90%

4. Highways and streets

54.45

7.01%

5. Correctional institute

50.70

6.53%

6. County or municipal hospital

50.70

6.53%

7. Sheriffs department

37.28

4.80%

8. Construction (non-utility)

31.64

4.07%

9. General administration

24.04

3.09%

10. Purchase of equipment, land

23.72

3.05%

11. Ambulance service

21. 91

2.82%

12. State DHR health grants

21.85

2.81%

13. Jai 1

16.65

2.14%

14. General insurance

14.93

1.92%

15. Other expenditures

14.04

1 .81%

f6. Garbage and trash disposal (landfill)

12.98

1.67%

17. Payments to other hospitals

12 5 1

1 .61 %

18. Tax assessor/appraiser

10.29

1.32%

19. Superior court

9.22

1 . 19%

20. Tax commissioner

7.92

1.02%

21. Clerk of courts

7.83

1 .01%

22. Garbage and trash collection

7.67

0.99%

23. Parks and recreation

7.64

0.98%

24. General government buildings

7.42

0.96%

25. Financial administration

6.58

0.85%

26. Community development

6.30

0.81%

27. Public health

6.27

0.81%

28. Probate court

5.80

0.75%

29. Public welfare and social services

5.30

0.68%

30. Fire department

5.21

0.67%

31. Juvenile and magistrate court

3.56

0.46%

32. Building inspection and regulation

2.91

0.37%

33. Libraries

2.87

0.37%

34. Natural resources

2.79

0.36%

35. State court

2.64

0.34%

36. Legal expenses

2.54

0.33%

37. Drainage

2.02

0.26%

38. Airport

1. 87

0.24%

39. Education

1. 41

0.18%

40. Solid waste system

0.98

0.13%

41. Police department

0.84

O. 11 %

42. Electric supply system

0.00

0.00%

43. Gas supply system

0.00

0.00%

44. Parking facilities and meters

0.00

0.00%

56

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

F
45 Less than 10,000
303,908

C-F-1 FY 1993

Table 1. General Revenues by Source

Source

Average Amount ($)

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

2,643,273
1,131,858 917 ,406 214,452

Sales Taxes
Local option sales taxes MARTA tax Special purpose sales tax

519,912 284,337
0 394,432

Per Capita Amount ($)
391.39
167.60 135.84
31.75
75.84 40.79
0.00 52.20

Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes other excise/special purpose taxes

170,164
31,513 135,430
40,926 4,018
82,549

25.20
4.49 20.05
5.67 0.49 9.77

Licenses, Permits and Fees

16,229

2.31

Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use of money and property Interest earnings on investments All other service charges

428,101 166,305 205,406
49,055 37,858
390,004 24,492 23,255
298,993

63.39 24 .62 30.41
6.82 '0. 18
57.75 3.63 3.38
44.27

Other Revenues

44,813

7.09

57

C-F-2 FY 1993

Table 2. General Operating Expenditures by Category

Average

Per Capita

Category

Amount ($)

Amount ($)

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

Total General Operating

2,165,617

320.67

Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal expenses

492,073 38,422 62,023 66,412
188,841 66,478
103,403 24,055

72.86 5.93 9.18 9.83
27.96 9.53
15.06 3.34

Public Safety and Corrections Sheriffs department
Police department Correctional institute Jail
Fire department

355,344 250,698
9,084 110,600 113,225
25,851

52.62 37.12
1. 27 19.56 16.27
3.78

Courts
Superior court State court
Juvenile and magistrate court Probate court Clerk of courts

190,688 61,439 23,563 26,234 56,592 62,784

28.24 9.25 3.22 3.83 8.38 8.93

Health and Human Service County hospital Payments to other hospitals Pub 1 i c 'he a 1th Public welfare Ambulance service State DHR health grants

477,759 167,409 104,538
48,765 68,507 144,188 205,406

70.74 20.85
12. 19 7.30
10. 14 21.49 30.41

Public Works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill)

116,350
o
27,839
56,009
83,414

17.23
0.00 3.98 7.80 11 .87

Highways, Streets and Drainage
Highways and streets Drainage

124,749 144,188
22,433

18.47 21.49
3.19

58

C-F-3 FY 1993

Table 2. General Operating Expenditures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Leisure Services Parks and recreation Libraries
Education (non-school board)
Community Development Building inspection/regulation Community development
Other General Operating

49,964 42,030 16,910
30,284
22,760 48,411 48,884
124,989

7.40 5.88 2.42
4.10
3.37 6.62 6.37
17.82

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category
Total Equipment, Land & Structures
Total Construction 1. J ail ( Co n st. ) 2. Highways and streets (Const.) 3. General government building (Const. 4. County hospital (Const.) 5. County hospital (Land) 6. Highways and streets (Land) 7. Garbage disposal - landfill (Const. 8. Garbage disposal - landfill (Land) 9. Sheriffs department (Land) 10. Garbage and trash collection (Land) 11. Drainage (Land) 12. Natural resources (Const .) 13. Fire department (Land) 14. General government buildings (Land) 15. Sheriffs department (Const.)

Average Amount ($)
144,621 392,056 1,027,889 175,704 171,386
72,383 78,642 53,531 50,278 51,160 18,703 19,175 16,072
3,980 12,469 11,305
7,772

Per Capita Amount ($)
21 .48 56.47 123.18 25.21 23.25 10.72
9.17 7.84 7.25 6.70 2.78 2.36 1 .89 1. 80 1. 74 1. 50 1 .02

59

C-F-4 FY 1993

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita

Number

Amount ($) Reporting

Issued During Fiscal Year

Revenue bonds

0

0.00

0

General obligation bonds

3,153,310

378.75

2

Ot h e r long-term debt

132,660

18.03

10

Leas e pool/Capital leases

933,080

118.96

3

Short-term debt

494,840

64.62

22

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease pool/Capital leases Short-term debt

43,470

5.42

3

216,740

29.72

9

66,760

9.32

16

100,330

14.02

8

450,210

58.93

25

Outstanding at End of Year

Revenue bonds

1,698,620

211.80

3

General obligation bonds

1,533,800

189.02

7

Other long-term debt

272,640

37.63

15

Lease pool/Capital leases

612,250

78.09

7

Short-term debt

241,460

29.62

17

Interest Paid on Debt During Year

Revenue bonds

145,830

18.18

3

General obligation bonds

43,350

6.07

8

Other long-term debt

14,660

2 .00

14

Lease pool/Capital leases

35,540

4.97

8

Short-term debt

22,290

2.92

26

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Average

Per Capita

Number

Category

Amount ($)

Amount ($) Reporting

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

Sinking funds

218,050

31.34

6

Bond funds

991,120

118.50

4

All other funds

683,050

101.14

45

60

C-F-5 FY 1993

Table 6: Average Revenues and Expenditures from Enterprise Funds

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of Fund Type

Revenues

Number

Average

Reporting Amounts

Expenditures
Number Average Reporting Amounts

Water and sewer Electric supply Gas supply Airport
Solid waste system Other enterprise funds

5

515,430

0

0

0

0

1 3

* 99,910

3

1,308,050

5

504,880

0

0

0

0

1 3

* 95,410

3

1,397,680

* - Data withheld, only one jurisdiction reporting

Table 7. Average Personnel Expenditures for Current Operations

Category

Average Amount Reported ($)

As % of Current Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

184,100 798,320 967,080

7.4% 35.2% 42.7%

61

Table 8. Ranking of Per Capita Revenues by Type

C-F-6 FY 1993

Percent of

Per Capita

Per Capita

Source

Amount ($)

Revenues

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

Total Per Capita Revenues

758 .49

100.0%

1 . Other enterprise funds

188.98

24.92%

2 . Real and personal property taxes

135.84

17.91%

3. Water and sewer system

64.36

8.49%

4. Special purpose sales tax

52 .20

6.88%

5 . Local option sales tax

40.79

5.38%

6. State DHR health grants

30.41

4.01%

7 . Fines, forfeits and court fees

25.20

3.32%

8. State intergovernmental revenues

24 .62

3.25%

9. Public utilities taxes

22.25

2.93%

10. Insurance premiums tax

20.05

2.64%

11. Motor vehicle taxes

14. 13

1 .86%

12. Solid waste system

14. 12

1.86%

13. Ambulance charges

12.61

1.66%

14. Federal intergovernmental revenues

10. 18

1.34%

15. Other excise and special use taxes

9.76

1.29%

16. Fee collections of county officers

9.26

1.22%

17. Other service charges

8.58

1.13%

18. Receipts from sale of real property

7.74

1.02%

19. All addit ional revenues

6.82

0.90%

20. Other local intergovernmental revenues

6.82

0.90%

21. Landfi 11 fees

6. 16

0.81%

22. Airport

5.74

0.76%

23. Hotel/motel tax

5.67

0.75%

24. Tax collection fees

5.41

0.71%

25. Alcoholic beverage taxes

4.49

0.59%

26. Interest earn i ngs on investments

3.38

0.45%

27. Parks and recreation charges

3. 11

0.41%

28 . Special assessments

3.04

0.40%

29. FIFA, penalties, interest and cost

2.81

0.37%

30. Receipts from sale of materials

2.47

0.33%

31. Mobile home taxes

2.00

0.26%

32. Building permits

1. 85

0.24%

33 . Rents and royalties

1. 80

0.24%

34. Garbage and trash collection charges

1. 63

0.21%

35. Alcoholic beverage taxes

0 .78

0.10%

36. Business license and occupational taxes

0.76

0.10%

37 . Other licenses, permits and fees

0.63

0.08%

38. Intangible taxes (regular and recording)

0.58

0.08%

39. Railroad equipment tax

0.58

0.08%

40. Franchise payments taxes

0.49

0.06%

41. Cemetery fees

0.39

0.05%

42. Electric supply system

0.00

0.00%

43. Fire service subscription fees

0.00

0.00%

44. Gas supply system

0.00

0.00%

45. Hospital charges

0.00

0 .00%

46. MARTA sales tax

0.00

0.00%

47. Parking facilities and meters

0.00

0.00%

62

C-F-7 FY 1993

Table 9. Ranking of Per Capita Expenditures by Type

Category
Total Per Capita Expenditures . 1. Other enterprise funds 2. Debt service costs 3. Water and sewer system 4. Construction (non-utility) 5. Highways and streets 6. Sheriffs department 7. State DHR health grants 8. Gener~l administration 9. Ambulance service 10. Purchase of equipment, land 11. County or municipal hospital 12. Correctional institute 13. Other expenditures 14. Ja i 1 15. General insurance 16. Payments to other hospitals 17. Garbage and trash disposal (landfill) 18. Public welfare and social services 19. Tax assessor/appraiser 20. General government buildings 21. Superior court 22. Tax commissioner 23. Clerk of courts 24. Probate court 25. Garbage and trash collection 26. Public health 27. Building inspection and regulation 28. Community development 29. Airport 30. Financial administration 31. Parks and recreation 32. Education 33. Natural resources 34. Juvenile and magistrate court 35. Fire department 36. Legal expenses 37. State court 38. Drainage 39. Libraries 40. Police department 41. Solid waste system 42. Electric supply system 43. Gas supply system 44. Parking facilities and meters

Per Capita Amount ($)
1,000.08 269.24 151. 55 75.65 56.47 54.00 37.12 30.41 27.96 21.49 21.48 20.85 19.56 17.82 16.27 15.06 12. 19 11 .87 10.14 9.83 9.53 9.25 9.18 8.93 8.38 7.80 7.30 6.62 6.37 6.05 5.93 5.88 4.10 3.98 3.83 3.78 3.34 3.22 3. 19 2.42 1. 27 0.77 0.00 0.00 0.00

Percent of Per Capita Expenditures
100.0% 26.92% 15. 15%
7.56% 5.65% 5.40% 3.71% 3.04% 2.80% 2.15% 2.15% 2.08% 1.96% 1.78% 1.63% 1. 51% 1.22% 1 . 19% 1.01% 0.98% 0.95% 0.92% 0.92% 0.89% 0.84% 0.78% 0.73% 0.66% 0.64% 0.60% 0.59% 0.59% 0.41% 0.40% 0.38% 0.38% 0.33% 0.32% 0.32% 0.24% 0.13% 0.08% 0.00% 0.00% 0.00%

63

Consolidated Governments

= Number Reporting = Population Range = 1990 Population

2 All 266,872

C-G-1 FY 1993

Table 1. General Revenues by Source

Source

Average Amount ($)

Per Capita Amount ($)

Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

96,247,457
30,967,788 23,345,222
7,622,566

721. 30
232.08 174.95
57. 13

Sales Taxes
Local option sales taxes MARTA tax Special purpose sales tax

15,852,737
15,642,879
o
419,716

118.80
117.23 0.00 4.79

Excise and Special Use Taxes Alcoholic beverage taxes Insurance prem iums taxes Hotel/motel taxes Franchise payments taxes Other excise/special purpose taxes

9,862,179 2,167,796 4,343,774
688,022 2,662,588
o

73.91
16.25 32.55
5 . 16 19.95
0.00

Licenses, Permits and Fees

5,798,807

43.46

I n t e r go v e r nme n t a l Revenues State State DHR health grants Other local funds Federal funds

15,359,832 2,990 ,812 9,385,510 102,670 2,880,841

115.11 22.41 70.34 0.77 21. 59

Service Charge Revenues Use of money and property Interest earn ings on investments All other service charges

18,406,114 148,910
4,741,124 11,135,579

137.94 1. 12
35.53 83.45

Other Revenues

2,380,500 64

17 .84

C-G-2 FY 1993

Table 2. General Operating Expenditures by Category

Average

Per Capita

Category

Amount ($)

Amount ($)

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

Total General Operating

79,970,825

599.32

Administration Financial administration Tax commissioner Tax "a s s e s s cr- / appra i ser
General administration
General government buildings General insurance Legal expenses

11,323,212 1,513,755 600,911 544,261 6,413,349 1,821,867 344,001 170,137

84.86 11 .34 4.50
4.08 48.06 13.65
2.58 0.95

Public Safety and Corrections Sheriffs department Police department Correctional institute Jail
Fire department

27,254,222 3,540,022
11,841,296 1,259,310 2,459,702 8,153,894

204.25 26.53 88.74 9.44 18.43 61 . 1 1

Courts
Superior court State court
Juvenile and magistrate court Probate court Clerk of courts Municipal court

4,796,594 1 ,510, 154
695,668 685,297 139,812 749,915 1,015,748

35.95 11 .32
5.21 5.14 1. 05 5.62 7. 61

Health and Human Service County hospital
Payments to other hospitals Public health Publ ic welfare
Ambulance service State DHR health grants

14,714,885
o
5,517,801 826,618
727,230
2,033,256 9,385,510

110.28
0.00 30.78
6.19 5.45
11.34 70.34

Public Works Parking facilities and meters Natural resources
Garbage and trash collection Garbage disposal (landfill)

1,992,345 587,868 158,396
2,327,499 752,530

14.93 6. 71 1. 19
12.98 4.20

Highways, Streets and Drainage Highways and streets
Drainage

1,969,434 2,033,256 1,905,613

14.76 11.34 10.63

65

C-G-3 FY 1993

Table 2. General Operating Expenditures by Category (Cont.)

Category

Average Amount ($)

Per Capita Amount ($)

Leisure Services Parks and recreation Libraries

4,710,926 4,284,388
853,076

Education (non-school board)

o

Community Development

2,254,222

Building inspection/regulation 822,410

Community development

1,431,812

Other General Operating

6,975,340

35.30 32. 11
9.74
0 .00
16 .89 6.16
10.73
52.27

Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount)

Category
Total Equipment, Land & Structures
Total Construction
1. General government building (Const. 2. Highways and streets (Land) 3. Parks and recreation (Const.) 4 . General government buildings (Land) 5. Highways and streets (Const.) 6. Garbage disposal - landfill (Land) 7. Jai 1 (Const.) 8. Libraries (Const.) 9. Police department (Land) 10. Parks and recreation (Land) 11. Fire department (Land) 12. Garbage disposal - landfill (Const. 13. Sheriffs department (Land) 14. Fire department (Const.) 15. Drainage (Const.)

Average Amount ($)
4,941,091 4,218,102
2,425,948 790,166 111,846 524,112 447,997 514,282 432,148 180,402 250,190 182,430 96,788 121,845 50,546 31,283 22,970

Per Capita Amount ($)
37 .03 31.61
27.70 5.92 5.78 3.93 3.36 2.87 2.41 2.06 1. 88 1. 31 0.73 0.68 0.38 0.11 0.13

66

C-G-4 FY 1993

Table 4. Average Amount of Debt Issued, Retired, outstanding at End of Year and Interest Paid by Type

Category

Average Amount ($)

Per Capita Amount ($)

Number Reporting

Issued During Fiscal Year

Revenue bonds

15,892,500

119.10

2

General obligation bonds

0

0.00

0

other long-term debt

0

0.00

0

Lease pool/Capital leases

84, 110

0.47

1

Short-term debt

0

0.00

0

Retired During Fiscal Year

Revenue bonds

12,916,780

96.80

2

General obligation bonds

578,500

4.34

2

Other long-term debt

0

0.00

0

Lease pool/Capital leases

394,920

2.20

1

Short-term debt

0

0.00

0

Outstanding at End of Year

Revenue bonds

38,761,930

290.49

2

General obligation bonds

4,300,000

32.23

2

Other long-term debt

0

0.00

0

Lease pool/Capital leases

1,148,790

6.41

1

Short-term debt

0

0.00

0

Interest Paid on Debt During Year

Revenue bonds

2,461,420

18.45

2

General obligation bonds

285,430

2.14

2

Other long-term debt

0

0.00

0

Lease pool/Capital leases

47,640

0.27

1

Short-term debt

0

0.00

0

Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type

Category

Average Amount ($)

Per Capita Amount ($)

Sinking funds Bond funds All other funds

2,468,690 3,427,490 64,713,950

18.50 25.69 484.98

Number Reporting
2 2 2

67

'"

C-G-5 FY 1993

Table 6 : Average Revenues and Expenditures from Enterprise Funds

(Total Amounts divided by the number of jurisdictions reporting revenues and/or expenditures for type of system)

Type of Fund Type

Revenues

Number

Average

Reporting Amounts

Expenditures Number Average Reporting Amounts

Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds

1 0

*0

0

0

1 1 2

** 1,725,330

1 0

*0

0

0

1
1 2

** 3,017,410

* - Data withheld, only one jurisdiction reporting

Table 7. Average Personnel Expenditures for Current Operations

Category

Average Amount Reported ($)

As % of Current Operations

Employee benefits Gross salaries and wages Total Personnel Expenditures

10,434,970 39,819,570 50,254,530

13.0% 49 .8% 62.8%

68

Table 8. Ranking of Per Capita Revenues by Type

Source

Per Capita Amount ($)

Total Per Capita Revenues

1,012.99

1 . Water and sewer system

191 .88

2. Real and personal property taxes

174.95

3. Local option sales tax

117.23

4. State DHR health grants

70.34

5. Solid waste system

47.88

6. Public utilities taxes

45.05

7 . Interest earnings on investments

35.53

8. Fines, forfeits and court fees

33.57

9 . Insurance premiums tax

32.55

10. Business license and occupational taxes 30.44

11. Garbage and trash collection charges

23.77

12. State intergovernmental revenues

22.41

13. Federal intergovernmental revenues

21 .59

14. Franchise payments taxes

19.95

15. All additional revenues

17.84

16. Alcoholic beverage taxes

16.25

17 . Other enterprise funds

12.93

18. Landfill fees

10.28

19. Airport

9.90

20. FIFA, penalties, interest and cost

8.36

21 . Mobile home taxes

8.32

22. Other licenses, permits and fees

8.09

23. Motor vehicle taxes

7.93

24. Other service charges

5.54

25. Tax collection fees

5.50

26. Parks and recreation charges

5.34

27. Ambulance charges

5.32

28. Hotel/motel tax

5.16

29. Special purpose sales tax

4.79

30. Fee collections of county officers

4.22

31 . Building permits

3.15

32. Alcoholic beverage taxes

2.81

33. Parking facilities and meters

1 .91

34. other local intergovernmental revenues

0.77

35. Rents and royalties

0.67

36. Receipts from sale of materials

0.37

37. Intangible taxes (regular and recording)

0.15

38. Railroad equipment tax

O. 15

39. Receipts from sale of real property

0.08

40. Cemetery fees

0.02

41. Electric supply system

0.00

42. Fire service subscription fees

0.00

43. Gas supply system

0.00

44. Hospital charges

0.00

45. MARTA sales tax

0.00

46. Other excise and special use taxes

0.00

47. Special assessments

0.00

C-G-6 FY 1993
Percent of Per Capita
Revenues
100.0% 18.94% 17 .27% 11.57%
6.94% 4.73% ,4.45% 3.51% 3.31% 3.21% 3.00% 2.35% 2.21% 2.13% 1.97% 1.76% 1.60% 1.28% 1.01% 0.98% 0.83% 0.82% 0.80% 0.78% 0.55% 0.54% 0.53% 0.53% 0.51% 0.47% 0.42% 0.31% 0.28% 0.19% 0.08% 0.07% 0.04% 0.01% 0.01% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

69

C-G-7 FY 1993

Table 9. Ranking of Per Capita Expenditures by Type

Percent of

Per Capita

Per Capita

Category

Amount ($) Expenditures

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

Total Per Capita Expenditures

867.74

100.0%

1. Water and sewer system

123.74

14.26%

2. Police department

88.74

10.23%

3. state DHR health grants

70.34

8. 11%

4 . Fire department

61 . 11

7.04%

5. Other expenditures

52.27

6.02%

6. General administration

48.06

5.54%

7. Highways and streets

37.44

4.31%

8. Purchase of equipment, land

37.03

4.27%

9. Other enterprise funds

33.92

3.91%

10. Parks and recreation

32. 1 1

3.70%

11. Construction (non-utility)

31 .61

3.64%

12. Payments to other hospitals

30.78

3.55%

13. Sheriffs department

26.53

3.06%

14. Jai 1

18.43

2.12%

15. General government buildings

13.65

1.57%

16. Garbage and trash collection

12.98

1.50%

17. Airport

12.07

1.39%

18. Ambulance service

11 .34

1.31%

19. Financial administration

11 .34

1 .31%

20. Superior court

11 .32

1.30%

21. Community development

10.73

1.24%

22. Drainage

10.63

1.23%

23 . Libraries

9.74

1 . 12%

24. Correctional institute

9.44

1.09%

25. Municipal court

7.61

0 .88%

26. Parking facilities and meters

6.71

0.77%

27. Public health

6.19

0.71%

28. Building inspection and regulation

6.16

0.71%

29. Public welfare and social services

5.45

0.63%

30. State court

5.21

0 .60%

31. Juvenile and magistrate court

5.14

0.59%

32. Tax commissioner

4.50

0.52%

33. Garbage and trash disposal (landfill)

4.20

0.48%

34. Tax assessor/appraiser

4.08

0.47%

35. General insurance

2 .58

0.30%

36. Solid waste system

1. 37

0.16%

37 . Natural resources

1. 19

0.14%

38. Probate court

1. 05

0.12%

39. Legal expenses

0.95

O. 11 %

40. County or municipal hospital

0.00

0.00%

41. Debt service costs

0.00

0.00%

42 . Education

0.00

0.00%

43. Electric supply system

0.00

0.00%

44. Gas supply system

0.00

0.00%

70

Appendix A:. County Data Catagories
Appendix A provides a list ofrevenue, expenditure, debt and asset items requested oflocal governments by the DCA finance survey. The Appendix is in effect an outline of the survey, from which the data in this report were derived. Using this Appendix the reader will better understand the structure oflocal 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 tax Alcoholic beverage taxes Insurance premiums taxes HoteVmoteltax Franchise payments taxes Other excise and special use taxes
Licenses and Permits Revenues Business licenses and ocupational 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) 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 grants Other intergovernmental revenues
Intergovernmental Revenues, by Source State Other local governments Federal Federal general revenue sharing DHR physical and mental health grants
Service Charge Revenues Parking facilities and meters Parks and recreation charges Ambulance charges Hospital charges GarbageJtrash 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 sales of materials and surplus equipment Receipts from sale of real property (land and buildings) Rents and royalties
Other Revenues Special assessments All additional revenues

71

Appendix A:. (Cont.)

County Enterprise Fund Revenues
By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds
By Type of Revenue Operating revenue Other revenue
County General Expenditures
Administration Financial administration Tax eommisaioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts
Public Safety and Corrections Sherift's 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 DHR physical and mental health
grants
Leisure services Parks and recreation Libraries
Public Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill)
Education Expended by general government
Other Expenditures
County Enterprise Fund Expenditure.
By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds
By Type of Expenditure Current operations Purchase of land, equipment and structures Construction Interest expense

72

Appendix A:. (Cont.)

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 Fire protection Public buildings Streetslroadslhighways Multi-purpose Parks and recreation facilities Solid waste systems Other
Debt Issued, Retired, Interest, Paid, and Amount Outstanding at Beginning and Ending of Year
Revenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt

Cub and Investment Assets Held at End of Year
Cash and Deposits Federal Securities Federal Agency Securities State and Local Government
Securities
Cash and Investment Assets Held, by Type
Sinking funds Bond funds Held in other funds

73

Appendix B: Consolidated Government Data Catagories

ConBOlidated Government General Revenue.
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 tax Alcoholic beverage taxes Insurance premiums taxes HoteVmoteltax Franchise payments taxes Other excise and special use taxes
Licenses and Permits Revenues Business licenses and ocupational 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) 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 grants Other intergovernmental revenues

Intergovernmental Revenues, by Source State Other local governments Federal Federal general revenue sharing DHR physical and mental health grants
Service Charge Revenues Parking facilities and meters Parks and recreation charges Ambulance charges Hospital charges Garbageltrash 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 sales of materials and surplus equipment Receipts from sale of real property (land and buildings) Rents and royalties
Other Revenues Special assessments All additional revenues
ConBOlidated Government Enterprise Fund Revenues
By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds
By Type of Revenue Operating revenue Other revenue

74

Appendix B: (Cont.)

ConlOUdated Government General Expenditures
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court
Public Safety and Corrections Sheriff's 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 or municipal hospital Payments to other hospitals Public health Public welfare Ambulance service DHR physical and mental health grants
Leisure services Parks and recreation Libraries

Public Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill)
Education Expended by general government
Other Expenditures
C~IOUdatedGovernm9thte~riR
Fund Ezpenditures
By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds
By Type of Expenditure Current operations Purchase of land, equipment and structures Constnlction Interest expense
Con80Udated Government 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 Fire protection Public buildings Streetslroadslhighways Multi-purpose Parks and recreation facilities

75

Appendix B: (Cont.)

Consolidated Government Debt (Cont.) Solid waste systems Other
Debt Issued, Retired, Interest, Paid, and Amount Outstanding at Beginning and Ending ofYear
Revenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt

Cub and Inve.tment As.ets Held at End of Year
Cash and Deposits Federal Securities Federal Agency Securities State and Local Government
Securities
Cash and Investment Assets Held, by Type
Sinking funds Bond funds Held in other funds

76

Appendix C. Index to Counties and Consolidated Governments
Pop.ulation 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.

JaNcIlcticm

Il1llO Papalatian

1. AppIiDr

...... 2. ~.
s, AtIl!DMa
t.

5. IIUar

6. IlaJdwtD

7. IIazW

I . 1I&rro.

I . IIutew

10. BenBm

11. Berrie

12. Bibb

Ill. B1eckleJ

It. BN.IIl101

15. BrooIuo

16. Br,an

17. Bulloch

11. B....

111. Bulb

20. CalhoIDl

21 . Comdm

22- CaDoIIor

23. Carron

24. Cot-

25. Charlton

lIlI. Cbat.hus

27 . CbattohooollM

21. Cbatt.p

21. Cb.....

30. C10J

31 . CloJtoa

S2. CIiDdl
sa. CebIl

34. Colloo

SIl. CoIq1Dtt

36. Columbia

37.
sa.

CoIumbualK....... Cook

SlI. Co_

40. Cn".1Drd

41. Crllp

42- Dodo

43. 0.....

44. DoKoII

45 . n-tW'

46- Dodp

47 . Dooly

48. Dourhort;J

411. Dou,1u

110. Early

51. EcbeI.

52. EfIlDPam
as. E1bort
54. Em.....

56 . Eft..-

116. hmIln

57. ra,.tto

151. F1aJd 58. Fon,tb

110. P'ftDklln

II. P'u11oa

112. Gllm.
as. m-k

It. GlJ=

1&.744 8'7,&e4
1,213 1,.5&6 S,815 SI,5S0 10,SOll 21,721 56,111 lU45 lUIS 141,1187 10,430 11,Q77 15,Sl18 1&.431 4S,1J15 2O,57lI 15,Di &.013 30,18'7 7,744 71 ,422 42,4&1 1,4116 211_ II,lll14 22,242 110,2)4 S,SI4 1112,052 I,lIO 447 ,745 21,582 11,64I5 ..,os1 1711,278 13,456 5S,lI6S 1,111 20,011 13,147 11,421 545,8S7 Jl5,l511 17,1lT1 11,101 lI6,311 71,1. 11,854 2,SS4 JI5,M7 11,1411 .,548 1,724 15,1182 12,415 11,251 44,1l1S II,61iO 141,151 1s,ssa 2,357 12,4116

Graup
D B F F F C E C B D J: A I: E D D C D D F C F B
C..
A D D
B..
A..
A C C
B
A E
B F D
E..
A C
D..
B B
..I:
C D
D..
D B B C D
A
..I:
B

Beopaaded
to I!!!ftZ
Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y y
Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y y
Y Y Y Y Y Y Y Y Y Y Y y
Y

Jurildictlan
I&. GanIan
66. GNd:r
8'7. 0 II. Gwlzmett Ie. Bu.nlluo '10. BaD 71 . H..-ck 72- BanI-. 7S. Barril 7t. Bart 75. B ...... 76. Bolli)' 77. Bo_ 71. IrwiD 711. JocUc 10. JUJIII' 11. Jel!o.w, 112. Jo&r.n
as. JoaIdDa
It. JohMc
I&. . r -
16. LAmar 8'7. t.Dior II. La........ Ie. L.
110. 1AortJ
11. u-m
lI2. Lee
...... IS. ~
lit. LampldD Il5. lI6. IIadUcm 17. Korioa lI6. IIcDW!lo Ill. IIcID\.oob 100. lIoriwotMr 101 . KI1Ior
102. Kitchol1
lOiS. 1 1 lOt. 1I0IIte-0IJ 105. II....... 106. IIlImI1 107. N _"101. Ooon.
108. Oa\othorpo
110. PauldiDc
111. P-.h 112. PIck-. 11ll. PW. lit. PIb 115. Nk 111. Pulukl
117. PuiIIaa 111. Qalmaa 1111. Ba1Mm 1 . ......pb 121. IlIcbaoDd 122. B.ckdalo
ISS. Ilcb10J
124. 8crWftII
1. . 8oIII1DIIo 1. . ~ 127. IlYphma 1 8Wwart

77

Il1llO Popalatian
36,072 20.279
l1,m
S62,III0 27,621 lI5,428 1,108 21,166 17,711 11,712 I_ 151,741 11,208 IMII 3O,llOl5 1,41S 12,OS2 17 ,408 1,247 1,329 2O,73lI
SI_Is,031 5,531
11,J15O 52,745
7,442 1,302 75,111 14,573 13,114 21,1l1iO 5,5l1O 20,1111 I,IM 22,411 I_ 20,276 17 ,113 7,11S 12,IIS . ,147 41,1101l 17 ,1 11 1,71S 41,111 21,111 14,432 13_ 10,224 SS,l15 1,101 14,137 2,lIOII 11,141 1,Q2S 111,7111 54,lll11 3,151I 13,842 1,010 54 ,457 23,257 5,M4

Graup
C D E A C B F D D D F B B F C F I: D F F D E F C D
B...
B E E D F
D..
D F D D F E C C
D..
C D B I: I:
C..
.I:
I: F
A B F
E..
B
D..

BeIpanoIed
to !!W'!!l
Y Y y
Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y y
Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y y
Y Y Y Y y
Y y
Y Y Y Y Y Y Y y

Appendix C: Index to Counties and Consolidated Governments

Jari8dIctl...
1211. Bumlei' 130. TaIbat lSI. Ta1Ial..1S2. TattDa1l raa, Ta,\or 1M. Telfair 136. T....u 136. Tbomu
137. m
1M. T-.be 1311. T..... 140. TnutlaD 141. Tnup 1420 TunMr
143. TwIao
1' VIllaD

Il1l1O Pepulation
8O,D! 1,1524 1,l115 17,722 7,IG 11,000 10,16S M,11116 M,lIII8 14,G72 1,7lW l5,IIII4 l5l5,l536 1 ,70S 1I,l106 11,111lS

B.pcmded
Graup tonmz

e,,..

y Y Y

D,.

Y Y

E

y

E

y

c

y

c

y

D,.

Y Y

F

Y

B

y

F

Y

F

Y

E

y

JurWdIctl...
146- u....
1... WaJar 147. Wal.... 148. W.... 1411. Warrm 150. WuhInatan 1151. W.,... 1152. WIbNr 1l5S. ~ 1154. WhIle 1l5l5. Whlta.W
1156. wno.
1157. WI1kM 1151. WIJIdDooa 1158. Wortll

I l1l1O Population
-.aoo
M,.S4O M,N6 lIl5,471
1,078 111,112
...,22,3l56 2,3llS
13,006 72,482 7,llO8 10,587 10,D! 111,745

B.pcmded
Graup tonmz

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

* Surveyed and reported as a consolidated government.

\ "'~" " ' " .:':: 0,

78

I
\11 1 1~~\l ~~[I~I~rl]ll~I~~~ ~~~~~I~rll il
3 2108 03944 8652 r
DEMeo 38-297

GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
1200 Equitable Building- 100 Peachtree Street Atlanta, Georgia 30303 (404) 656-3851
Publication Number: 0216
*Printedon RecycledPaper