Georgia local government finances: 1995-1996 county and consolidated government fiscal planning guide

GA.
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GEORGJ[A LOCAL GOVERNMENT FJ[NANcES
1995-1996
County and Consolidated Governments Fiscal Planning Guide
Georgia Department of Community Affairs
August 1996

1995 Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT F][NANCES
1995 - 1996 COUNTY
AND CONSOLIDATED GoVERNMENTS
FIsCAL PLANNING GUIDE
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Office of Infonnation Services 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
(404) 679-4940
An Equal Opportunity Employer If you are disabled and would wish to receive this publication in an alternative
fonnat, please contact the Georgia Department of Community Affairs at:
(404) 679-4940 or 1(800) 651-7954 (TDD)

The Fiscal Planning Guide contains data collected from counties and consolidated governments in Georgia through the 1995 Report of Local Government Finances. The Guide has proven to be a useful tool for local government officials in understanding the complexities of local finances in Georgia. Officials can use the Guide to examine the finances of their government in comparison with the finances of governments of comparable population size. The comparisons can provide officials with insights into how their governments are functioning in contrast with other local governments.

The infonnation used to prepare the report was collected through a comprehensive survey of every county, municipality, and consolidated government in the state. The project surveyed only general public purpose local governments. Not included were entities such 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 collected by the survey is forwarded to the Census Bureau each year for inclusion in its nationwide series of reports on local governments.

The annual survey of local government finances obtains data for the most recent fiscal year which ended for each local government between July I and the following June 30 of each year. Data in this report is for the fiscal year which ended between July I, 1994 and June 30, 1995. For that reason, the data reported does not confonn to a specific 12-month calendar period, since governments may have differing fiscal
TABLE OF CONTENTS

Introduction

I

Using this Guide

2

Group Population Ranges

3

County Population Group Ranges

3

T Total, all Counties

.4

A Population 100,000 and Above.. ll

B 50,000 - 99,999

18

C 25,000 - 49,999

25

D 15,000 - 24,999

32

E 10,000 - 14,999

39

F Less than 10,000

.46

Consolidated Government Tables

53

Appendix A. Glossary

60

Appendix B. Data Categories

61

Appendix C. Index to Counties and

Consolidated Governments

63

I

1995 Fiscal Planning Guide

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. In

addition, as governments use different accounting systems, certain data requested in the survey may not be available from each local government in the exact format requested.

Using this Guide

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 a similar size, these steps should be followed:

STEP 1. Determine the population group of the government. To do this, use Appendix C which lists all counties alphabetically, along with their 1995 estimated population and the population group to which they belong (A through F).

STEP 2. Examine the data tables for the jurisdiction's population group. Each population group has a series of 9 tables. The group's letter designation is listed in the upper right hand corner of the page.

STEP 3.

Compile the local government's data for comparison with the data of its population group. This may be difficult if audits and other local records are used. Therefore two options are suggested:

Best Option: Request a printout of the tables for your jurisdiction so that a direct comparison can be made. For this printout, contact:

Department of Community Affairs Office of Information Services (404) 679-4940

2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in 1995 and submitted to DCA. Appendix B of this report provides the structure of data categories to be used in compiling the survey data to the form used in the tables.

A Word About The Tables Each set of tables is preceded by a brief profile showing the number of counties in the group, their population range, and the total population of the group.
Table Contents
1 General revenues
2 General operating expenditures
3 Capital expenditures
4 Debt Issued, Retired, Outstanding at End of Year and Interest Paid on Debt
5 Cash and Investment Assets Held at End of Year
6 Revenues and Expenditures from Enterprise Funds
7 Personnel Expenditures
8 Revenue Sources in Per Capita Rank Order
9 Expenditures in Per Capita Rank Order
Per capita and average amounts, as defined below, are the primary yardsticks used in the tables to compare the finances of jurisdictions of similar size. These numbers are merely ways to compare revenues and expenditures: they are not goals or recommended levels or amounts to achieve.
Per Capita Amount: Total amount for any item or category divided by the estimated total 1995 population of the jurisdictions reporting that amount.

2

1995 Fiscal Planning Guide
Average Amount: Total amount reported by the group divided by the number of jurisdictions reporting the item (rather than the total number of jurisdictions in the group).
The ''Fine Print"
There may be questions on the definition or use of a particular term. Because local governments in Georgia are not required to conform to a "standard chart of accounts," these governments may not use the same terminology.
This lack of uniformity can cause problems, but two features in this guide are designed to minimize confusion. First, Appendix B outlines the structure of local finances employed by the Department of Community Affairs. It shows what items combine or form larger categories or classes of data. Second, a "Glossary" is inluded in Appendix A. Terms and usage likely to create confusion 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. To improve the guide's content and utility, the Board and staff of the Department invite and encourage feedback. Ideas on additional data, how to present the information, and ways to better serve Georgia's local governments will be greatly appreciated. Included with this publication is an evaluation form. Please complete and return the form to:
Department of Community Affairs Office of Information Services 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231

County Population Group 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
11 20 23 38 25 40
157 *

Number reporting
11 20 23 37 25 39 155

Population ranges are based upon estimates for 1995 developed from actual counts for 1990 and estimates for 1991 through 1994 provided by the Bureau of the Census.
* 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.

3

1995-1996 County Fiscal Planning Guide

County Group Number Reporting = Population Range =
1995 Population =

T 155 All groups 6,902,930

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
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

Average amount ($)
24,177,580
9,812,130 7,753,706 2,058,424
5,810,826 2,191,631 69,488,223 3,134,448
1,145,853 232,130 722,301 436,926 81,082 189,013
663,599
3,436,857 823,106
2,067,044 189,735 626,589
2,687,531 137,167 699,168
1,781,412
620,788

Per capita amount ($)
541.12
220.32 174.10 46.22
131.56 63.59 161.05 80.39
25.73 4.95 16.22 4.46 1.84 2.80
14.46
77.17 18.48 46.41 3.25 11.27
58.48 3.08 15.46 40.00
15.36

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1995-1996 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

P ose Total General Operating

Average amount ($)
17,454,380

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

3,365,652 431,517 307,058 279,494
1,471,615 459,245 643,040 92,432

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

4,547,970 1,300,370 4,730,982 1,280,535 1,204,298 1,182,112

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

1,460,676 539,323 505,242 316,109 125,636 339,937

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

4,075,458 2,767,869 1,615,643
435,866 325,239 528,130 2,067,044

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

416,601 115,852 112,609 268,462 298,174

Per capita amount ($)
391.92
75.57 7.85 6.89 6.30 33.23 9.82 14.10 2.65
102.12 29.25 36.07 11.37 25.19 25.75
32.80 11.94 6.61 6.93 2.82 6.72
91.51 44.50 21.31 9.73
7.22 12.78 46.41
9.35 0.44 2.35 10.75 12.02

5

1995-1996 County Fiscal Planning Guide

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

P ose
Highways; Streets and Drainage Highways and streets Drainage

Average amount ($)
1,521,327 1,481,504
257,189

Leisure Services Parks and recreation Libraries

878,238 533,870 429,993

Education (non-school board)

50,693

Community Development Building inspection and regulation Community development

397,664 415,195 326,022

Other General Operating

888,397

Per capita amount ($)
34.16 33.27
2.52
19.72 11.35 9.30
1.10
8.93 5.58 5.40
18.22

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

1,226,506

26.82

Total Construction

3,022,523

55.56

1 County hospital (Const.) 2 Highways and streets (Const.) 3 Garbage disposal - landfill (Const. 4 Jail (Const.) 5 County hospital (Land) 6 General government building (Const. 7 Highways and streets (Land) 8 Garbage and trash collection (Const 9 Parks and recreation (Const.) 10 Drainage (Const.) 11 Libraries (Const.) 12 Garbage disposal - landfill (Land) 13 Garbage and trash collection (Land) 14 State court (Const.) 15 Police department (Land)

549,763 2,191,360
562,675 1,562,555
173,528 1,014,461
375,855 256,606 562,504 647,927 1,228,860
84,579 95,863 38,384 566,997

42.72 31.29 21.54 21.25
9.55 9.47 7.67 5.99 5.26 4.41 4.19 3.36 3.35 3.31 3.02

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1995-1996 County Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Cate 0

amount ($) amount ($)

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

18,000,860

111.02

14

6,873,650

31.75

6

1,196,760

21.95

28

429,400

14.80

50

3,522,970

67.53

72

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

3,502,480 1,577,730
512,990 490,510 3,345,510

34.15

41

18.60

50

8.65

51

8.87

85

67.75

81

Outstanding at End ofYear Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

29,073,790

282.67

41

13,511,520

145.99

45

4,465,720

76.32

52

1,562,260

32.20

79

1,613,410

49.64

39

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

1,706,010 689,200 275,040 92,520 80,310

16.95

42

8.05

50

4.62

50

1.66

82

1.59

79

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

Sinking funds Bond funds All other funds

Cate 0

Average amount ($)
1,461,870 13,319,440 14,813,720

Per capita amount ($)
15.30 104.72 332.77

re
46 29 153

7

1995-1996 County Fiscal Planning Guide

Table 6. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number ofjurisdictions reporting revenues and/or expenditures by type)

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

.. Revenues .

Average

Number

amount ($) re ortin

9,770,130

43

o

o

623,140

1

560,050

10

1,867,050

49

1,450,980

31

.. Expenditures ....

Average

Number

amount ($) re ortin

9,730,440

45

o

o

307,440

1

800,310

11

1,931,930

49

1,938,250

33

Table 7. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As%of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

2,184,220 7,230,360 9,431,460

13.6% 46.7% 60.9%

8

1995-1996 County FiscalPlanning Guide

Table 8. Ranking of Per Capita Revenues by Type

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

Per capita
amount ($)
938.70 174.10 161.05 101.49 80.39 63.59 46.41 23.60 22.36 19.92 19.61 18.48 17.81 16.22 15.87 15.46 13.62 11.64 11.27 9.83 8.58 7.26 7.24 5.95 5.86 5.49 5.09 4.96 4.95 4.77 4.46 3.77 3.68 3.42 3.25 2.80 2.57 2.45 2.37 1.84 1.48 1.23 1.17 0.75 0.39 0.20 0.00 0.00

9

Percent
of total
revenues
100.0% 18.5% 17.2% 10.8% 8.6% 6.8% 4.9% 2.5% 2.4% 2.1% 2.1% 2.0% 1.9% 1.7% 1.7% 1.6% 1.5% 1.2% 1.2% 1.0% 0.9% 0.8% 0.8% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

1995-1996 County Fiscal Planning Guide

Table 9. Ranking of Per Capita Expenditures by Type

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

Per capita amount ($)
913.84 170.91 106.98 55.56 46.41 44.50 36.07 33.27 33.23 29.25 26.82 25.75 25.56 25.19 23.29 21.31 18.22 14.10 12.78 12.02 11.94 11.37 11.35 10.75 9.82 9.73 9.30 7.85 7.22 6.93 6.89 6.72 6.61 6.30 6.25 5.58 5.40 2.82 2.65 2.52 2.35 1.10 0.73 0.44 0.00

Percent of total
e enditures
100.0% 18.7% 11.7% 6.1% 5.1% 4.9% 3.9% 3.6% 3.6% 3.2% 2.9% 2.8% 2.8% 2.8% 2.5% 2.3% 2.0% 1.5% 1.4% 1.3% 1.3% 1.2% 1.2% 1.2% 1.1% 1.1% 1.0% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.3% 0.3% 0.3% 0.3% 0.1% 0.1% 0.0% 0.0%

10

1995-1996 County Fiscal Planning Guide

County Group. Number Reporting = Population Range =
1995 Population =

A 11 100,000 and Above 3,371,698

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes FIoteUmoteltaxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State
"-
State DFIR 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

Average amount ($)
205,686,820
87,697,490 69,768,796 17,928,694
51,790,160 18,351,348 104,080,162 28,519,026
8,713,093 1,809,847 4,800,612 1,626,292
522,993 894,037
7,142,349
24,376,947 4,995,053 14,403,777
736,762 4,739,166
19,912,421 818,876
7,626,845 10,583,206
6,054,356

Per capita amount ($)
655.68
286.11 227.62
58.49
158.33 69.33 161.70 111.82
28.43 5.90 15.66 4.97 2.57 3.99
23.30
79.53 16.30 46.99 2.32 14.49
62.08 2.67
24.88 34.53
22.63

11

1995-1996 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

P ose Total General Operating

Average amount ($)
140,964,950

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

28,952,824 3,275,169 2,208,719 1,771,791 13,293,753 3,687,775 5,479,976
425,335

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

39,124,751 6,947,076 14,083,186 2,663,954 8,383,069 11,634,432

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

12,963,715 4,920,216 2,537,486 2,878,494
558,343 2,069,175

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

33,853,584 39,037,125 6,592,134 3,967,072 2,934,284 2,999,782 14,403,777

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

576,853 88,688
242,420 1,116,031
452,669

Per capita amount ($)
459.89
94.46 10.69
7.21 5.78 43.37 12.03 16.34 1.96
127.64 22.66 41.33 8.15 27.35 37.00
42.29 16.05 8.28 9.39 1.82 6.75
110.45 63.64 28.55 12.94 9.57 10.04 46.99
1.88 0.17 0.79 8.69 3.02

12

1995-1996 County Fiscal Planning Guide

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

Pu ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
7,595,868 7,120,006 1,308,623

Leisure Services Parks and recreation Libraries

8,739,927 4,249,661 4,490,266

Education (non-school board)

13,515

Community Development Building inspection and regulation Community development

3,821,669 2,151,740 2,052,096

Other General Operating

5,333,300

Per capita amount ($)
24.78 23.23
2.65
28.51 13.86 14.65
0.12
12.47 6.69 6.27
17.40

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

8,746,335

28.53

Total Construction

19,139,930

62.44

1 Highways and streets (Const.) 2 Jail (Const.) 3 Highways and streets (Land) 4 General government building (Const. 5 Drainage (Const.) 6 Libraries (Const.) 7 Parks and recreation (Const.) 8 Police department (Land) 9 State court (Const.) 10 Superior court (Const.) 11 Natural resources (Const.) 12 Fire department (Const.) 13 Jail (Land) 14 Fire department (Land) 15 Garbage disposal - landfill (Const.

10,484,460 9,375,267 2,270,555 2,380,875 1,150,683 2,063,925 1,304,436 1,249,097
84,896 378,251 253,987 820,783 360,149 362,086 116,700

32.60 23.05
7.41 6.42 4.61 4.34 4.10 3.37 3.31 3.31 2.36 1.77 1.17 1.15 1.09

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1995-1996 County Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Cate 0

amount ($) amount ($)

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

50,406,000

106.10

4

16,622,500

27.10

2

7,452,530

10.63

1

587,020

2.96

1

29,097,330

74.63

6

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

15,812,180

43.28

8

7,538,570

18.70

7

4,266,150

11.48

4

3,267,980

10.62

8

25,804,000

73.62

7

Outstanding at End ofYear Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

118,779,740

325.12

8

76,809,540

190.53

7

35,463,640

95.42

4

8,947,230

35.56

7

20,050,000

64.03

2

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

7,346,900

20.11

8

4,279,040

10.61

7

2,403,830

6.47

4

487,360

1.58

8

562,520

1.60

7

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

Sinking funds Bond funds All other funds

Cate 0

Average amount ($)
4,329,990 54,078,380 151,554,080

Per capita amount ($)
12.71 123.68 494.44

re
9 6 11

14

1995-1996 County Fiscal Planning Guide

Table 6. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number ofjurisdictions reporting revenues and/or expenditures by type)

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

----- Revenues -----

Average

Number

.amount ($) re ortin

50,932,710

7

o

o

o

o

1,472,470

3

6,470,890

9

4,346,900

7

Expenditures .----

Average

Number

amount ($)

re ortin

43,379,490

7

o

o

o

o

1,940,920

3

6,164,490

8

5,732,860

7

Table 7. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As%of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

20,030,330 62,345,520 83,269,620

15.8% 49.3% 65.8%

15

1995-1996 County Fiscal Planning Guide

Table 8. Ranking of Per Capita Revenues by Type

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

Per capita amount ($)
1,051.23 227.62 161.70 127.53 111.82 69.33 46.99 24.88 23.99 23.17 19.75 18.78 16.30 16.28 15.66 14.50 14.49 14.21 12.37 7.91 7.49 5.92 5.90 5.70 5.65 4.97 4.92 4.50 3.99 3.96 3.87 3.78 3.56 3.42 2.57 2.50 2.48 2.32 1.74 1.73 1.14 1.00 0.40 0.35 0.09 0.00 0.00 0.00

16

Percent of total revenues
100.0% 21.7% 15.4% 12.1% 10.6% 6.6% 4.5% 2.4% 2.3% 2.2% 1.9% 1.8% 1.6% 1.5% 1.5% 1.4% 1.4% 1.4% 1.2% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1995-1996 County Fiscal Planning Guide

Table 9. Ranking of Per Capita Expenditures by Type

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

Per capita amount ($)
989.87 198.08 124.13 63.64 62.44 46.99 43.37 41.33 37.00 28.55 28.53 27.35 24.53 23.23 22.66 17.40 16.34 16.05 14.65 13.86 12.94 12.03 10.69 10.04 9.57 9.39 8.69 8.28 8.15 7.21 6.75 6.69 6.27 6.25 5.78 3.02 2.65 1.96 1.82 0.79 0.48 0.17 0.12 0.00 0.00

Percent of total e enditures
100.0% 20.0% 12.5% 6.4% 6.3% 4.7% 4.4% 4.2% 3.7% 2.9% 2.9% 2.8% 2.5% 2.3% 2.3% 1.8% 1.7% 1.6% 1.5% 1.4% 1.3% 1.2% 1.1% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.3% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

17

1995-1996 County Fiscal Planning Guide

County Group
Number Reporting =
Population Range =
1995 Population =

B 20 50,000 99,999 1,424,847

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes lIoteYmotel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DIIR health grants Other local funds Federal funds
Service Charge Revenues Use ofmoney and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
32,121,920
11,101,483 8,719,305 2,382,178
8,492,460 5,197,611
4,182,035
1,840,227 340,636
1,170,424 280,641 135,131 122,510
651,064
5,572,436 957,126
4,250,142 264,780 151,502
3,970,798 181,583 614,737
3,059,768
493,457

Per capita amount ($)
450.88
155.83 122.39 33.44
119.21 72.58 0.00 59.51
25.83 4.78 16.43 3.85 1.88 1.47
9.14
78.22 13.43 59.66 3.75 2.16
54.13 2.55 8.63 42.95
8.54

18

1995-1996 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

P ose Total General Operating

Average amount ($)
24,046,790

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

4,136,709 284,615 419,281 439,913
1,998,454 537,044 573,020 253,932

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

6,757,389 2,521,896 1,751,548 1,028,353 1,895,565 1,778,752

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

1,628,856 482,321 235,982 384,882 172,289 459,573

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

5,742,526 1,156,197
185,000 517,625 293,903 615,880 4,250,142

Public Works Parking facilities and meters
~aturalresources
Garbage and trash collection Garbage disposal (landfill)

927,209 0
434,906 1,213,849
516,292

Per capita amount ($)
337.54
58.07 3.98 5.89 6.30 28.31 7.61 8.12 3.54
94.85 35.05 24.30 14.76 26.76 25.20
22.86 6.77 3.42 5.40 2.42 6.45
80.61 14.26 2.72
7.27 4.13 8.37 59.66
13.01 0.00 6.09 15.70 7.53

19

1995-1996 County Fiscal Planning Guide

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

P ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
2,308,521 2,305,393
31,279

Leisure Services Parks and recreation Libraries

1,016,681 756,460 353,544

Education (non-school board)

83,968

Community Development Building inspection and regulation Community development

398,154 345,720
99,600

Other General Operating

1,105,553

Per capita amount ($)
32.40 32.36 0.44
14.27 10.75 4.91
1.27
5.59 4.81 1.37
15.52

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

1,516,012

21.28

Total Construction

3,692,603

51.78

1 Highways and streets (Const.) 2 General government building (Const. 3 Garbage disposal ~ landfill (Const. 4 Jail (Const.) 5 Garbage and trash collection (Const 6 Parks and recreation (Const.) 7 Highways and streets (Land) 8 Garbage and trash collection (Land) 9 Fire department (Const.) 10 Fire department (Land) 11 Drainage (Const.) 12 Natural resources (Land) 13 Sheriffs department (Land) 14 Libraries (Const.) 15 Garbage disposal - landfJ11 (Land)

2,387,431 1,877,430 1,172,265 1,348,448
874,832 516,511 442,479 422,602 275,666 229,931 210,975 228,788 201,053 159,662 133,460

32.33 25.95 19.83 18.10 8.89 7.10 6.27 5.15 4.67 3.37 3.35 3.10 2.82 2.29 1.95

20

1995-1996 County Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Cate 0

amount ($) amount ($)

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

9,273,750

141.38

4

0

0.00

0

2,283,950

32.44

7

419,420

6.16

7

4,274,740

61.09

6

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

840,450

12.13

12

996,730

13.93

11

312,810

4.36

12

450,020

6.45

15

4,449,740

63.59

6

Outstanding at End ofYear Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

16,862,540

243.47

12

2,523,870

35.28

11

5,262,750

73.31

12

1,889,790

26.82

14

3,950,000

60.15

1

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

869,700 187,990 249,780 130,700 98,080

12.56

12

2.63

11

3.43

11

1.88

14

1.40

6

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

Sinking funds Bond funds All other funds

Cate 0

Average amount ($)
1,667,850 4,688,570 14,772,490

Per capita amount ($)
23.32 62.17 208.38

re
11 10 19

21

1995-1996 County Fiscal Planning Guide

Table 6. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number ofjurisdictions reporting revenues and/or expenditures by type)

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

.. Revenues ..

Average

Number

amount ($) re ortin

3,996,110

13

o

o

o

o

254,830

2

1,623,610

11

583,640

3

Expenditures .

Average

Number

amount ($) re ortin

5,151,970

13

o

o

o

o

219,020

2

1,465,020

12

866,540

3

Table 7. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As%of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

2,535,740 9,429,320 12,015,710

12.2% 45.2% 57.7%

22

1995-1996 County Fiscal Planning Guide

Table 8. Ranking of Per Capita Revenues by Type

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

Per capita amount ($)
600.61 122.39 72.58 59.66 59.51 57.83 21.59 19.89 16.43 15.51 15.14 13.43 9.34 9.01 8.63 7.86 7.70 7.42 7.14 6.93 6.66 6.30 5.16 5.09 4.78 3.85 3.75 3.28 3.27 3.21 2.90 2.17 2.16 1.89 1.88 1.47 1.11 1.01 0.83 0.80 0.67 0.29 0.09 0.00 0.00 0.00 0.00 0.00

23

Percent of total
revenues
100.0% 20.4% 12.1% 9.9% 9.9% 9.6% 3.6% 3.3% 2.7% 2.6% 2.5% 2.2% 1.6% 1.5% 1.4% 1.3% 1.3% 1.2% 1.2% 1.2% 1.1% 1.0% 0.9% 0.8% 0.8% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1995-1996 County Fiscal Planning Guide

Table 9. Ranking of Per Capita Expenditures by Type

Source

Total per capita expenditures

1 Debt service costs

2 Water and sewer system

3 State DHR health grants

4 Construction (non-utility)

5 Sheriffs department

6 Highways and streets

7 General administration

8 Jail

9 Fire department

10 Police department

11 Purchase of equipment, land

12 Garbage and trash collection

13 Other expenditures

14 Other enterprise funds

15 Correctional institute

16 County or municipal hospital

17 Parks and recreation

18 Ambulance service

19 General insurance

20 General government buildings

21 Garbage and trash disposal (landfill)

22 Public health

23 Superior court

24 Clerk of courts

~

25 Tax assessor/appraiser

26 Natural resources

27 Tax commissioner

28 Juvenile and magistrate court

29 Libraries

30 Building inspection and regulation

31 Airport

32 Public welfare and social services

33 Financial administration

34 Legal expenses

35 State court

36 Payments to other hospitals

37 Probate court

38 Community development

39 Education

40 Solid waste system

41 Drainage

42 Electric supply system

43 Gas supply system

44 Parking facilities and meters

Per capita amount ($)
707.72 122.36 80.29 59.66 51.78 35.05 32.36 28.31 26.76 25.20 24.30 21.28 15.70 15.52 15.25 14.76 14.26 10.75 8.37 8.12 7.61 7.53 7.27 6.77 6.45 6.30 6.09 5.89 5.40 4.91 4.81 4.22 4.13 3.98 3.54 3.42 2.72 2.42 1.37 1.27 1.10 0.44 0.00 0.00 0.00

Percent
of total e enditures
100.0% 17.3% 11.3% 8.4% 7.3% 5.0% 4.6% 4.0% 3.8% 3.6% 3.4% 3.0% 2.2% 2.2% 2.2% 2.1% 2.0% 1.5% 1.2% 1.1% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0%

24

1995-1996 County Fiscal Planning Guide

County Group Number Reporting = Population Range =
1995 Population =

C 23 25,000 - 49,999 824,748

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes lIoteVmoteltaxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DlIR health grants Other local funds Federal funds
Service Charge Revenues Use ofmoney and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
14,582,290
4,673,116 3,783,229
889,887
3,574,737 2,066,395
0 2,043,403
685,896 98,284 564,340 20,508 35,671 7,082
143,407
3,270,300 763,750
2,332,775 157,344 92,458
1,935,102 148,088 209,341
1,558,597
299,730

Per capita amount ($)
406.66
130.32 105.50 24.82
99.69 58.20 0.00 58.28
19.13 2.72 15.74 0.54 0.99 0.16
4.00
91.20 21.30 65.05 4.30
2.60
53.43 4.13 5.84 43.47
8.89

25

1995-1996 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Pu ose Total General Operating

Average amount ($)
11,328,580

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

1,802,666 115,568 208,237 209,053 679,986 277,222 400,615 81,420

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

2,311,817 1,073,958
163,018 815,063 796,050 260,708

Courts Superior court State court Juvenile and magistrate court Probate court Clerk ofcourts

850,933 318,270 107,152 159,097 110,968 216,173

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

3,197,194 275,898 146,546 217,712 132,121 513,680
2,332,775

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

433,557
60,747
309,818
349,872

Per capita amount ($)
315.92
50.27 3.39 5.81 5.83 18.96 7.70 11.16 2.31
64.47 29.95
5.00 22.73 21.42
7.27
23.73 8.88 3.14 4.44 3.09 5.95
89.16 8.10 4.31 6.08 3.73
13.87 65.05
12.09 0.00 1.70 8.51 9.92

26

1995-1996 County Fiscal Planning Guide

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

Pu ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
1,481,296 1,469,944
65,279

Leisure Services Parks and recreation Libraries

344,036 278,541 123,264

Education (non-school board)

47,801

Community Development Building inspection and regulation Community development

157,313 97,178 126,558

Other General Operating

852,676

Per capita amount ($)
41.31 40.99
1.65
9.59 7.96 3.45
1.52
4.39 2.69 3.64
23.53

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

1,033,366

28.82

Total Construction

1,536,459

45.16

1 Garbage disposal - landfill (Const. 2 Highways and streets (Const.) 3 Parks and recreation (Const.) 4 Highways and streets (Land) 5 General government building (Const. 6 Jail (Const.) 7 Garbage disposal - landfill (Land) 8 Sheriffs department (Land) 9 Garbage and trash collection (Land) 10 Jail (Land) 11 Garbage and trash collection (Const 12 Drainage (Const.) 13 County hospital (Land) 14 Fire department (Land) 15 Fire department (Const.)

2,212,007 897,378 525,520 443,230 364,606 307,483 137,022 99,585 97,254 75,848 76,669 51,259 79,447 60,331 48,458

62.96 25.78 13.91 12.27 10.84 8.80 3.80
2.78 2.47 2.01 1.84 1.72 1.71 1.63 1.19

27

1995-1996 County Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Cate 0

amount ($) amount ($)

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

3,165,000 446,170 537,140 578,480
1,946,020

88.65

1

14.11

1

13.15

3

16.94

10

56.53

11

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

493,840 466,820 170,270 235,500 1,969,170

14.42

7

13.37

10

4.37

7

6.55

16

57.20

11

Outstanding at End ofYear Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

1,728,890 2,046,520
859,990 1,110,550 1,458,050

50.47

7

56.84

9

23.10

8

31.52

14

42.91

6

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

112,400 87,000 50,410 47,600 53,180

3.28

7

2.42

11

1.35

8

1.35

15

1.54

11

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

Sinking funds Bond funds All other funds

Cate 0

Average amount ($)
428,890 1,374,580 6,003,550

Per capita amount ($)
12.26 34.74 167.42

re
9 5 23

28

1995-1996 County Fiscal Planning Guide

Table 6. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number ofjurisdictions reporting revenues and/or expenditures by type)

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

. Revenues ..

Average

Number

amount ($) re ortin

642,510

6

o

o

623,140

1

211,650

3

897,020

10

276,630

7

. Expenditures .

Average

Number

amount ($)

re ortin

632,600

7

o

o

307,440

1

277,300

3

1,270,800

9

331,840

8

Table 7. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As%of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

941,220 3,884,580 4,876,790

10.0% 43.2% 54.2%

29

1995-1996 County Fiscal Planning Guide

Table 8. Ranking of Per Capita Revenues by Type

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

Per capita amount ($)
551.52 105.50 65.05 58.28 58.20 24.89 23.60 21.54 21.30 19.08 15.74 13.34 11.83 10.05 8.36 8.32 8.19 8.19 6.29 6.26 5.84 5.46 5.34 4.74 4.30 4.29 3.09 2.80 2.72 2.60 2.52 2.34 2.29 1.76 1.64 1.33 1.33 0.99 0.87 0.54 0.34 0.22 0.16 0.00 0.00 0.00 0.00 0.00

30

Percent of total revenues
100.0% 19.1% 11.8% 10.6% 10.6% 4.5% 4.3% 3.9% 3.9% 3.5% 2.9% 2.4% 2.1% 1.8% 1.5% 1.5% 1.5% 1.5% 1.1% 1.1% 1.1% 1.0% 1.0% 0.9% 0.8% 0.8% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1995-1996 County Fiscal Planning Guide

Table 9. Ranking of Per Capita Expenditures by Type

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

Per capita amount ($)
621.93 105.85 65.05 45.16 40.99 29.95 28.82 23.53 23.29 22.73 22.28 21.42 18.96 13.87 11.16 11.04 10.94 9.92 8.88 8.51 8.10 7.96 7.70 7.27 6.08 5.95 5.83 5.81 5.00 4.44 4.31 3.73 3.64 3.45 3.39 3.14 3.09 2.69 2.31 1.70 1.65 1.52 0.82 0.00 0.00

Percent of total e enditures
100.0% 17.0% 10.5% 7.3% 6.6% 4.8% 4.6% 3.8% 3.7% 3.7% 3.6% 3.4% 3.0% 2.2% 1.8% 1.8% .
1.8% 1.6% 1.4% 1.4% 1.3% 1.3% 1.2% 1.2% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.0% 0.0%

31

1995-1996 County Fiscal Planning Guide

County Group Number Reporting =
Population Range = 1995 Population =

D 37 15,000 - 24,999 714,228

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
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

Average amount ($)
7,948,620
3,304,485 2,370,327
934,158
1,860,609 999,581 0
1,173,486
441,169 70,043
345,464 57,939 25,504 14,123
75,983
1,032,435 435,294 428,219 54,317 155,277
1,037,827 69,797 81,617
882,440
196,110

Per capita amount ($)
411.22
171.19 122.79 48.39
96.39 52.05 0.00 61.30
22.85 3.57 17.90 3.07 1.33 0.71
3.94
53.48 22.55 22.18
2.76 7.96
53.44 3.62 4.23 45.71
9.93

32

1995-1996 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

P ose Total General Operating

Average amount ($)
6,100,360

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

1,069,624 80,182 136,056 146,363
369,826 117,786 266,712 63,537

Public Safety and Corrections Sheri:fl's department Police department Correctional institute Jail Fire department

1,360,218 768,096 55,465 616,122 393,611 194,104

Courts Superior court State court Juvenile and magistrate court Probate court Clerk ofcourts

440,956 161,299
50,764 67,395 85,390 134,242

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

1,042,166 150,815 217,780 102,781 101,225 411,801 428,219

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

410,659 0
55,448 151,422 402,252

Per capita amount ($)
316.02
55.41 4.28 7.05 7.58 19.16 6.10 13.90 3.32
70.46 39.79
2.78 31.40 20.44 10.08
22.84 8.42 2.67 3.49 4.42 6.99
53.99 7.88
10.23 5.31 5.23 21.44 22.18
21.27 0.00 2.81 7.70
20.43

33

1995-1996 County Fiscal Planning Guide

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

P ose
Highways~Streets and Drainage Highways and streets Drainage

Average amount ($)
1,027,693 1,023,409
31,700

Leisure Services Parks and recreation Libraries

201,073 149,847
56,812

Education (non-school board)

0

Community Development Building inspection and regulation Community development

147,373 91,395 173,500

Other General Operating

411,724

Per capita amount ($)
53.24 53.02
1.66
10.42 7.72 2.94
0.00
7.63 4.59 9.08
21.21

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

501,523

25.89

Total Construction

731,571

38.23

1 Jail (Const.) 2 Highways and streets (Const.) 3 County hospital (Land) 4 General government building (Const. 5 Libraries (Land) 6 Highways and streets (Land) 7 Garbage disposal - landfill (Land) 8 Drainage (Const.) 9 Fire department (Const.) 10 Parks and recreation (Const.) 11 Garbage and trash collection (Land) 12 General government buildings (Land) 13 Sheriffs department (Land) 14 Fire department (Land) 15 Garbage and trash collection (Const

609,572 521,280 250,000 241,147 163,000 110,679 107,133 107,478
79,769 68,666 65,393 66,786 62,730 57,102 42,794

34.71 26.84 12.50 12.22 9.71 5.71 5.22 4.98 4.21 3.42 3.41 3.39 3.22 2.93 2.27

34

1995-1996 County Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Cate 0

amount ($) amount ($)

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

2,835,000 119,250 733,440 686,640
1,132,560

150.25 5.78
41.22 36.52 60.12

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

63,930 616,060 160,950 130,540 1,062,010

3.32 33.20
8.48 7.00 55.43

Outstanding at End ofYear Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

2,342,750 794,050 924,590 685,900 439,660

120.48 41.15 48.71 36.48 22.95

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease pool/capital leases Short-term debt

117,880

6.06

82,390

4.44

48,780

2.57

20,490

1.11

29,680

1.55

D FY 1995
3 1 6 15 19
8 8 14 19 23
9 6 14 19 11
9 8 14 19 23

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

Sinking funds Bond funds All other funds

Cate 0

Average amount ($)
330,390 1,409,200 2,608,710

Per capita amount ($)
17.29 67.17 135.14

re
7 3 37

35

1995-1996 County Fiscal Planning Guide

Table 6. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number ofjurisdictions reporting revenues and/or expenditures by type)

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

.. Revenues ..

Average

Number

amount ($) re ortin

546,460

9

o

o

o

o

o

o

422,950

13

114,970.

7

.. Expenditures .

Average

Number

amount ($) re ortin

1,107,910

10

o

o

o

o

14,100

1

459,050

13

168,260

7

Table 7. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As%of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

584,140 2,419,940 3,004,860

10.0% 42.7% 53.0%

36

1995-1996 County Fiscal Planning Guide

Table 8. Ranking of Per Capita Revenues by Type

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

Per capita amount ($)
573.97 122.79 61.97 61.30 52.05 28.21 23.11 22.55 22.18 20.61 17.90 15.92 12.54 10.19 10.14 9.27 9.17 7.96 7.08 7.07 6.62 6.13 4.81 4.23 3.57 3.07 3.07 2.76 2.56 2.56 2.49 1.89 1.76 1.53 1.33 1.27 0.71 0.66 0.54 0.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

37

Percent of total
revenues
100.0% 21.4% 10.8% 10.7% 9.1% 4.9% 4.0% 3.9% 3.9% 3.6% 3.1% 2.8% 2.2% 1.8% 1.8% 1.6% 1.6% 1.4% 1.2% 1.2% 1.2% 1.1% 0.8% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1995-1996 County Fiscal Planning Guide

Table 9. Ranking of Per Capita Expenditures by Type

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

Per capita amount ($)
658.91 123.16 62.80 53.02 39.79 38.23 31.40 25.89 22.18 21.44 21.21 20.44 20.43 19.16 13.90 10.26 10.23 10.08 9.08 8.42 7.88 7.72 7.70 7.58 7.05 6.99 6.10 5.31 5.23 4.59 4.42 4.28 3.49 3.32 2.94 2.81 2.78 2.67 1.82 1.66 1.45 0.00 0.00 0.00 0.00

Percent of total e enditures
100.0% 18.7% 9.5% 8.0% 6.0% 5.8% 4.8% 3.9% 3.4% 3.3% 3.2% 3.1% 3.1% 2.9% 2.1% 1.6% 1.6% 1.5% 1.4% 1.3% 1.2% 1.2% 1.2% 1.2% 1.1% 1.1% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.0% 0.0% 0.0% 0.0%

38

1995-1996 County Fiscal Planning Guide

County Group -
= Number Reporting
Population Range =
1995 Population =

E
25 10,000 . 14,999
305,349

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes FIoteVmoteltaxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DFIR health grants Other local funds Federal funds
Service Charge Revenues Use ofmoney and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
5,361,020
2,152,322 1,781,637
370,685
1,355,675 629,589 0 882,333
280,321 49,775
215,059 42,337 6,307 1,823
50,103
737,529 455,569 130,371 108,040 144,610
724,614 56,293 56,849 604,965
60,452

Per capita amount ($)
438.53
176.22 145.87 30.35
110.99 51.28
0.00 72.11
22.95 4.10 17.61 3.43 0.50 0.15
4.10
60.38 37.30 10.67
8.65 11.72
58.79 4.61 4.65 49.53
5.09

39

1995-1996 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

P ose Total General Operating

Average amount ($)
3,912,260

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

782,536 59,246 97,188 98,143 228,680 107,447 230,478 26,963

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

792,856 475,776
0 563,885 232,043
63,576

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

300,530 108,298 44,746 41,578 75,048 89,726

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

653,061 263,135
25,000 78,657 80,721 293,060 130,371

Public Works Parking facilities and meters
~aturalresources
Garbage and trash collection Garbage disposal (landfill)

294,806 0
40,603 149,311 230,197

Per capita amount ($)
320.31
64.07 4.77 7.96 8.09 18.72 8.92 18.74 2.20
64.91 38.95
0.00 44.82 18.90
5.17
24.61 8.87 3.43 3.45 6.14 7.43
53.47 21.21
1.77 6.44 6.65 23.99 10.67
24.14 0.00 3.35
12.26 19.03

40

1995-1996 County Fiscal Planning Guide

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

Pu ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
753,133 741,650
71,772

Leisure Services Parks and recreation Libraries

94,088 67,954 31,570

Education (non-school board)

23,255

Community Development Building inspection and regulation Community development

72,910 48,227 114,242

Other General Operating

199,294

Per capita amount ($)
61.66 60.72
5.91
7.70 5.65 2.58
2.07
5.97 3.67 9.41
16.35

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

316,931

25.78

Total Construction

628,294

49.95

1 County hospital (Const.) 2 Highways and streets (Const.) 3 County hospital (Land) 4 Garbage disposal - landfill (Const. 5 General government building (Const. 6 Highways and streets (Land) 7 Garbage and trash collection (Land) 8 General government buildings (Land) 9 Sheriffs department (Land) 10 Fire department (Land) 11 Garbage and trash collection (Const 12 Libraries (Const.) 13 Parks and recreation (Land) 14 Garbage disposal -landfIll (Land) 15 Correctional institute (Land)

549,763 296,310 207,309 192,272 146,308
94,396 79,542 61,012 47,082 45,154 32,128 27,000 25,277 20,952 19,745

42.72 23.25 16.77 16.38 12.35
7.65 6.34 4.98 3.84 3.61 2.59 2.18 2.09 1.70 1.57

41

1995-1996 County Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Cate 0

amount ($) amount ($)

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

0

0.00

0

51,500

4.70

1

252,270

19.85

4

101,720

8.26

4

331,110

26.66

8

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

27,100

2.25

2

437,510

39.57

6

89,320

7.25

6

133,790

10.55

10

421,850

34.46

12

Outstanding at End ofYear Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

779,500

64.65

2

924,690

83.31

5

355,010

28.59

5

127,340

10.10

8

716,280

58.68

4

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

55,210 63,650 13,860 12,580 26,180

4.58

2

5.76

6

1.12

5

1.00

9

2.11

10

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

Sinking funds Bond funds All other funds

Cate 0

Average amount ($)
541,120 682,360 1,906,540

Per capita amount ($)
46.94 60.03 157.11

re
5 2 24

42

1995-1996 County Fiscal Planning Guide

Table 6. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number ofjurisdictions reporting revenues and/or expenditures by type)

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

.. Revenues .

Average

Number

amount ($)

re ortin

204,660

1

o

o

o

o

19,220

2

193,840

4

220,450

2

Expenditures

Average

Number

amount ($)

re ortin

1,876,540

1

o

o

o

o

15,200

2

365,280

5

213,780

3

Table 7. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As%of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

332,200 1,422,680 1,741,600

8.4% 37.6% 46.1%

43

1995-1996 County Fiscal Planning Guide

Table 8. Ranking of Per Capita Revenues by Type

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

Per capita amount ($)
570.01 145.87 72.11 51.28 37.30 24.08 18.20 17.92 17.90 17.61 15.90 15.46 14.72 12.35 11.72 10.67 9.06 8.65 7.24 7.11 6.39 6.30 5.02 4.65 4.10 3.43 3.11 2.56 2.55 2.51 2.37 2.26 1.72 1.69 1.68 1.36 1.30 0.67 0.51 0.50 0.15 0.03 0.00 0.00 0.00 0.00 0.00 0.00

44

Percent of total revenues
100.0% 25.6% 12.7% 9.0% 6.5% 4.2% 3.2% 3.1% 3.1% 3.1% 2.8% 2.7% 2.6% 2.2% 2.1% 1.9% 1.6% 1.5% 1.3% 1.2% 1.1% 1.1% 0.9% 0.8% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1995-1996 County Fiscal Planning Guide

Table 9. Ranking of Per Capita Expenditures by Type

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

Per capita
amount ($)
962.04 333.70 108.64 60.72 49.95 44.82 38.95 25.78 23.99 21.58 21.21 19.03 18.90 18.74 18.72 16.35 12.26 10.67 9.41 8.92 8.87 8.09 7.96 7.43 6.65 6.44 6.14 5.91 5.65 5.17 4.77 3.67 3.45 3.43 3.35 2.58 2.20 2.09 2.07 2.01 1.77 0.00 0.00 0.00 0.00

Percent
of total e enditures
100.0% 34.7% 11.3% 6.3% 5.2% 4.7% 4.0% 2.7% 2.5% 2.2% 2.2% 2.0% 2.0% 1.9% 1.9% 1.7% 1.3% 1.1% 1.0% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0%

45

1995-1996 County Fiscal Planning Guide

County Group.
Number Reporting = Population Range =
1995 Population =

F
39 Less than 10,000
262,060

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR health grants Other local funds Federal funds
Service Charge Revenues Use ofmoney and property Interest earnings on investments All other service charges
Other Revenues

Average amount ($)
3,056,730
1,298,013 1,044,212
253,801
568,284 281,073 304,345 429,921
150,047 28,624 118,025 32,836 4,890 37,576
17,365
545,194 216,206 107,441 68,225 333,820
438,269 31,430 24,572
381,694
39,554

Per capita amount ($)
454.42
193.17 155.40 37.77
84.57 41.04 42.85 59.18
22.33 4.09 17.56 4.74 0.66 6.32
2.44
81.14 32.18 15.99 10.05 44.45
64.95 4.68 3.61 56.80
6.01

46

1995-1996 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

P ose Total General Operating

Average amount ($)
2,302,590

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

509,232 32,582 68,184 59,884 189,401 66,971 115,845 16,651

Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department

412,667 279,696
25,330 512,192 125,638
21,966

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

200,684 64,160 34,191 27,392 58,924 65,481

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

411,128 242,930
36,875 51,866 65,872 154,612 107,441

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

183,264 143,015 29,142 94,825 141,364

Per capita amount ($)
342.67
75.78 5.18 10.15 8.91 28.19 9.69 16.87 2.30
61.41 41.62
2.67 94.38 17.91 3.17
29.87 9.43 4.31 4.02 8.77 9.53
61.18 28.78
3.85 7.72 9.80 22.84 15.99
27.27 21.03 4.10 12.82 21.09

47

1995-1996 County Fiscal Planning Guide

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

P ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
388,665 384,337
33,758

Leisure Services Parks and recreation Libraries

49,984 42,488 18,596

Education (non-school board)

29,123

Community Development Building inspection and regulation Community development

19,046 39,606 29,716

Other General Operating

168,010

Per capita amount ($)
57.84 57.20
5.13
7.44 5.83 2.66
3.61
2.83 5.12 4.18
23.91

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

222,704

32.67

Total Construction

254,940

36.72

1 Highways and streets (Const.) 2 Jail (Land) 3 Parks and recreation (Const.) 4 County hospital (Land) 5 Garbage disposal-landfill (Const. 6 Highways and streets (Land) 7 General government building (Const. 8 Garbage disposal - landfill (Land) 9 Jail (Const.) 10 Sheriffs department (Land) 11 General government buildings (Land) 12 Garbage and trash collection (Land) 13 Sheriffs department (Const.) 14 Fire department (Land) 15 Correctional institute (Land)

161,401 160,893 119,001 148,553 130,964 73,879 74,639 40,125 39,291 30,524 25,239 17,816 17,192 14,347 10,743

21.83 18.90 17.10 16.53 16.05 10.23 10.16 5.57 4.53 4.46 3.60 2.22 2.15 2.01 1.98

48

1995-1996 County Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Cate 0

amount ($) amount ($)

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

811,500

109.38

2

7,380,000

809.30

1

435,430

57.92

7

111,970

14.20

13

356,720

48.65

22

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

749,070 366,340 170,390
71,350 568,680

89.62

4

42.72

8

21.83

8

9.10

17

78.06

22

Outstanding at End ofYear Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

1,563,650

192.94

3

2,111,790

244.08

7

623,390

81.61

9

278,350

35.50

17

161,570

21.61

15

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

120,690 62,970 29,220 37,740 13,140

14.44

4

7.45

7

3.74

8

4.81

17

1.78

22

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

Sinking funds Bond funds All other funds

Cate 0

Average amount ($)
210,310 814,160 983,770

Per capita amount ($)
29.10 89.82 146.41

re
5 3 39

49

1995-1996 County Fiscal Planning Guide

Table 6. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number ofjurisdictions reporting revenues and/or expenditures by type)

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

..... Revenues .....

Average

Number

amount ($) re ortin

379,870

7

o

o

o

o

o

o

71,830

2

1,923,810

5

..... Expenditures .....

Average

Number

amount ($) re ortin

929,470

7

o

o

o

o

o

o

248,100

2

1,897,270

5

Table 7. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As%of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

195,320 873,530 1,058,840

8.4% 39.8% 48.2%

50

1995-1996 County Fiscal Planning Guide

Table 8. Ranking of Per Capita Revenues by Type

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

Per capita amount ($)
918.94 237.75 155.40 59.18 49.12 46.12 44.45 42.84 41.04 32.18 30.78 18.22 17.56 17.33 15.99 10.57 10.05 9.53 6.99 6.88 6.44 6.32 5.83 5.78 5.62 4.74 4.22 4.09 3.61 3.20 2.85 2.85 2.09 2.00 1.72 1.60 1.02 0.88 0.73 0.71 0.66 0.00 0.00 0.00 0.00 0.00 0.00 0.00

51

Percent of total
revenues
100.0% 25.9% 16.9% 6.4% 5.3% 5.0% 4.8% 4.7% 4.5% 3.5% 3.3% 2.0% 1.9% 1.9% 1.7% 1.2% 1.1% 1.0% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1995-1996 County Fiscal Planning Guide

Table 9. Ranking of Per Capita Expenditures by Type

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

Per capita amount ($)
1,287.73 281.37 273.56 128.98 94.36 57.20 41.62 36.72 32.67 28.78 28.19 23.91 22.84 21.09 21.03 17.91 16.87 15.99 12.82 10.15 9.80 9.69 9.53 9.43 8.91 8.77 7.72 5.83 5.18 5.13 5.12
4.~1
4.18 4.10 4.02 3.85 3.61 3.17 2.67 2.66 2.30 1.69 0.00 0.00 0.00

Percent of total e enditures
100.0% 21.9% 21.2% 10.0% 7.3% 4.4% 3.2% 2.9% 2.5% 2.2% 2.2% 1.9% 1.8% 1.6% 1.6% 1.4% 1.3% 1.2% 1.0% 0.8% 0.8% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0%

52

1995-1996 Consolidated Fiscal Planning Guide
Consolidated Group Number Reporting = Population Range =
1995 Population =

Total 2
All groups 280,057

T FY1995

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes lIoteVmotel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DlIR 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

Average amount ($)
128,665,511
35,089,425 26,275,845( 8,813,580
30,756,377 18,437,835
0 12,318,542
10,075,399 2,285,427 4,139,166
825,551 2,825,256
0
6,786,720
22,530,239 4,118,992 13,823,834
592,354 4,291,236
20,857,926 486,471
7,924,701 12,446,754
2,569,426

Per capita amount ($)
918.85
250.59 187.65 62.94
219.64 131.67
0.00 87.97
71.95 16.32 29.56 5.90 20.18 0.00
48.47
160.90 29.42 98.72 3.13 30.65
148.95 3.47
56.59 88.89
18.35

53

1995-1996 Consolidated Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

P ose Total General Operating

Average amount ($)
97,244,738

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

13,703,523 1,986,803 655,541 582,299 7,257,139 2,023,494 1,158,786 78,924

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

30,009,168 3,947,980 12,748,446 1,286,439 3,518,298 8,508,006

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

4,532,823 1,909,238
738,094 658,276 151,955 810,608 1,075,261

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

20,066,697
5,958,865
900,689 1,171,424 2,382,634 13,823,834

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

3,713,575 1,071,829
217,001 2,069,491 1,782,339

Per capita amount ($)
694.46
97.86 14.19 4.68 4.16 51.83 14.45 8.28 0.42
214.31 28.19 91.04 9.19 25.13 60.76
14.77 13.63 5.27 4.70
1.09 5.79 7.68
143.30 0.00
31.51 6.43 8.37 12.60
98.72
26.52 11.79
1.55 14.78 9.42

54

1995-1996 Consolidated Fiscal Planning Guide

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

P ose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
6,238,471 5,097,386 2,282,170

Leisure Services Parks and recreation Libraries

5,570,968 5,126,330
889,276

Education (non-school board)

0

Community Development Building inspection and regulation Community development

3,257,300 860,488
2,396,812

Other General Operating

9,341,607

Per capita amount ($)
44.55 36.40 12.07
39.78 36.61
9.78
0.00
30.75 6.15 17.12
66.71

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

10,026,407

71.60

Total Construction

38,507,608

275.00

1 Drainage (Const.) 2 Parks and recreation (Const.) 3 Highways. and streets (Land) 4 Police department (Const.) 5 Garbage disposal - landfill (Land) 6 Garbage disposal-landfill (Const. 7 Police department (Land) 8 Parks and recreation (Land) 9 Highways and streets (Const.) 10 Fire department (Land) 11 Garbage and trash collection (Land) 12 Correctional institute (Const.) 13 Drainage (Land) 14 Libraries (Const.) 15 General government buildings (Land)

35,609,900 10,070,597 2,947,355 1,286,919 1,405,954 1,031,244
617,849 611,042 595,298 306,516 392,429 302,405 256,232 89,282 119,437

188.29 71.92 21.05 9.19 7.43 5.45 4.41 4.36 4.25 2.19 2.07 1.60 1.35 0.98 0.85

55

1995-1996 Consolidated Fiscal Planning Guide

Table 4. Average Amount of Debt Issued, Retired, Outstanding at End of Year

and Interest Paid by Type

Average

Per capita

Cate 0

amount ($) amount ($)

Issued During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

0

0.00

0

39,800,000

210.45

1

0

0.00

0

0

0.00

0

0

0.00

0

Retired During Fiscal Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

2,595,120

18.53

2

3,227,500

23.05

2

0

0.00

0

372,590

1.97

1

0

0.00

0

Outstanding at End ofYear Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

37,297,550

266.36

2

45,462,500

324.67

2

0

0.00

0

367,800

1.94

1

0

0.00

0

Interest Paid on Debt During Year Revenue bonds General obligation bonds Other long-term debt Lease poollcapitalleases Short-term debt

2,261,360

16.15

2

1,576,450

11.26

2

0

0.00

0

0

0.00

0

0

0.00

0

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

Sinking funds Bond funds All other funds

Cate 0

Average amount ($)
11,691,180 20,048,470 75,064,710

Per capita amount ($) re

83.49

2

143.17

2

536.07

2

56

1995-1996 Consolidated Fiscal Planning Guide

Table 6. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number ofjurisdictions reporting revenues and/or expenditures by type)

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

.. Revenues ..

Average

Number

amount ($) re ortin

18,923,700

1

o

o

o

o

916,880

1

5,831,010

1

1,428,480

2

.. Expenditures .

Average

Number

amount ($) re ortin

8,232,800

1

o

o

o

o

888,700

1

3,021,180

1

2,640,320

2

Table 7. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As%of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

12,413,890 43,947,320 56,362,730

14.9% 52.7% 67.6%

57

1995-1996 Consolidated Fiscal Planning Guide

Table 8. Ranking of Per Capita Revenues by Type

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

Per capita amount ($)
1,240.47 208.10 187.65 131.67 98.72 87.97 64.12 56.59 44.59 35.09 33.67 30.65 29.56 29.42 23.12 20.18 18.35 16.32 11.75 10.39 10.20 10.08 9.60 8.81 8.65 8.50 8.13 7.77 5.90 5.84 3.36 3.33 3.13 2.76 2.40 2.12 0.76 0.60 0.42 0.17 0.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00

58

Percent
of total
revenues
100.0% 16.8% 15.1% 10.6% 8.0% 7.1% 5.2% 4.6% 3.6% 2.8% 2.7% 2.5% 2.4% 2.4% 1.9% 1.6% 1.5% 1.3% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1995-1996 Consolidated Fiscal Planning Guide

Table 9. Ranking of Per Capita Expenditures by Type

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

Per capita amount ($)
1,381.31 275.00 181.07 98.72 91.04 71.60 70.96 66.71 60.76 51.83 36.61 36.40 31.51 28.28 28.19 25.13 19.55 17.12 14.78 14.45 14.19 13.63 12.60 12.07 11.79 9.78 9.42 9.19 8.37 8.28 7.68 6.43 6.15 5.79 5.27 4.70 4.68 4.36 4.16 1.55 1.09 0.42 0.00 0.00 0.00

Percent of total e enditures
100.0% 19.9% 13.1% 7.1% 6.6% 5.2% 5.1% 4.8% 4.4% 3.8% 2.7% 2.6% 2.3% 2.0% 2.0% 1.8% 1.4% 1.2% 1.1% 1.0% 1.0% 1.0% 0.9% 0.9% 0.9% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

59

1995 Fiscal Planning Guide
Appendix A: Glossary
General Items
Average Amount ($): Total amount reported by the group divided by the number of jurisdictions reporting the item (rather than the total number ofjurisdictions in the group).
Enterprise Funds: All fund activities of the government that are self-supporting. Examples would be trash and garbage collection, parking garages, water and sewer systems, airports, etc.
General Capital Expenditures: Capital expenditures; purchases of land, equipment, and structures; and construction for all nonenterprise fund 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-enterprise functions.
General Revenues: All revenues except revenues from enterprise funds and borrowed money.
Interest Paid: Interest payments on outstanding debt paid during the fiscal year.
Intergovernmental Revenues: 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 cannot be assigned as revenue bond debt, general obligation debt, or lease purchase debt.
Per Capita Amount: Total amount for any item or category divided by the total estimated 1995 population of the jurisdictions reporting the amount.
Revenue Bonds: Bonded indebtedness backed by anticipated revenues derived from the project for which the money was borrowed.
Short-Term Debt: Indebtedness other than bonds, amortized within the calendar year in which the funds are borrowed.
Use of Money and Property Revenues: Primarily interest on invested funds, and, to a lesser extent, ,funds derived from rents and royalties.
Utilities: Enterprise funds, such as water and/or sewer systems, natural gas systems, public airports, and solid waste systems.

Terms Used in Table 8
DHR Health Grants: State grants-in-aid for physical and mental health centers 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 and Public Health: Regarded as separate expenditure categories for purposes of Table 9.
Other Current Expenditures: Expenditures for current operations (non-eapital expenditures) not listed elsewhere in Table 9.

60

1995 Fiscal Planning Guide

Appendix B: Data Categories
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 1 Special purpose sales tax
Excise and Special Use Tax Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Frauchise payments taxes Other excise and special use taxes
Licensesand Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees
Intergovernmental Revenues, by Type Payments in lieu of taxes General public purpose grants Fuel, oil and road mileage Road, street and bridge funds (DOT contracts) Water/wastewater grants Solid waste grants Revenues of county boards of health Crime and corrections grants Community Development Block Grauts Public welfare grants Real estate transfer grants Other intergovernmental revenues
Intergovernmental Revenues, by Source State Other local governments Federal DRR physical and mental health grants
Service Charge Revenues Parking facilities and meters Parks and recreation charges Ambulance charges Hospital charges Garbage/trash collection charges Landfill fees Fire service subscription fees Cemetery fees Fee collections of county officers Other service charges
1 DeKalb and Fulton Counties only

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
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 Revenues Operating revenue Other revenue
General Expenditures
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Courts Superior court State court Juveuile and magistrate court Probate court Clerk of courts Municipal coutf
Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department
Community Development Community development Building inspection and regulation
Highways Highways, roads and bridges Drainage
Health and Human Service County hospital Payments to other hospitals
2 Consolidated governments only

61

1995 Fiscal Planning Guide
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
Enterpme Fund Expendilurfs
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
Personnel Expenditures
Employee benefits Salaries and wages for current operations Salaries and wages for construction
Intergovernmental Expenditures
By Purpose Parks and recreation Jails Fire protection Police protection Public health Hospitals

Libraries Public welfare Garbage and trash collection Garbage and trash disposal Highways, streets and drainage Water/sewer system Electric supply system Gas supply system Public transit Airport Other purposes
Debt
Bond Debt. by Purpose Airport Education (non-school board) Electric utility system Fire protection Gas utility system Industrial revenue bonds Law enforcement and corrections Multi-purpose Parks and recreation facilities Public buildings Public transit system Solid waste systems Streets, roads and highways Water system Other
Debt Issued, Retired, Interest Paid and Amount Outstanding at Beginning and End of Year
Revenue bonds General obligation bonds Other long-term debt Lease pool/Capital purchase Short-term debt
Ca<ih and Investment Assets Held at End ofFi<IcalYear
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

62

1995 Fiscal Planning Guide

Appendix C: Index to Counties and Consolidated Governments

County 1. Appling 2. Athens-Clarke 3. Atkinson 4. Bacon 5. Baker 6. Baldwin 7. Banks 8. Barrow 9. Bartow 10. BenHill 11. Berrien 12. Bibb 13. Bleckley 14. Brantley 15. Brooks 16. Bryan 17. Bulloch 18. Burke 19. Butts 20. Calhoun 21. Camden 22. Candler 23. Carroll 24. Catoosa 25. Charlton 26. Chatham 27. Chattahoochee 28. Chattooga 29. Cherokee 30. Clay 31. Clayton 32. Clinch 33. Cobb 34. Coffee 35. Colquitt 36. Columbia 37. ColumbusIMuscogee 38. Cook 39. Coweta 40. Crawford 41. Crisp 42. Dade 43. Dawson 44. DeKalb 45. Decatur 46. Dodge 47. Dooly 48. Dougherty 49. Douglas 50. Early 51. Echols 52. Effingham 53. Elbert 54. Emanuel 55. Evans 56. Fannin 57. Fayette 58. Floyd 59. Forsyth 60. Franklin 61. Fulton 62. Gilmer 63. Glascock 64. Glynn 65. Gordon 66. Grady 67. Greene 68. Gwinnett 69. Habersham 70. Hall 71. Hancock 72. Haralson 73. Harris 74. Hart

1995 Population
16,277 90,935
6,619 10,592 3,712 41,766 11,246 35,701 63,209 17,333 15,492 155,982 10,835 12,681 15,629 21,260 49,091 21,865 15,708 4,921 45,187 8,671 77,907 47,540 9,426 227,377 15,372 22,896 114,120 3,478 198,399 6,487 525,497 32,681 37,753 83,835 189,122 14,150 71,816 10,046 20,793 14,109 11,876 585,955 26,401 17,911 10,347 98,430 82,213 12,142 2,152 31,840 19,149 21,041 9,419 17,322 79,745 83,BOO 60,555 17,657 701,335 15,638 2,343 65,666 38,431 21,393 12,869 457,084 30,062 107,497 9,119 23,284 20,337 20,614

Group D B F E F C E C B D D A E E D D C D D F C F B C F A D D A F A F A C C B A E B E D E E A C D E B B E F C D D F D B B B D A D F B C D E A C A F D D D

Responded to survey
Y Y N 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 Y Y Y Y Y Y Y

County
75. Heard 76. Henry 77. Houston 78. Irwin 79. Jackson 80. Jasper 81. Jeff Davis 82. Jefferson 83. Jenkins 84. Johnson 85. Jones 66. Lamar 87. Lanier 88. Laurens 89. Lee 90. Liberty 91. Lincoln 92. Long 93. Lowndes 94. Lumpkin 95. Macon 96. Madison 97. Marion 98. McDuffie 99. McIntosh 100. Meriwether 101. Miller 102. Mitchell 103. Monroe 104. Montgomery 105. Morgan 106. Murray 107. Newton 108. Oconee 109. Oglethorpe 110. Paulding 111. Peach 112. Pickens 113. Pierce 114. Pike 115. Polk 116. Pulaski 117. Putnam 118. Quitman 119. Rabun 120. Randolph 121. Richmond 122. Rockdale 123. Schley 124. Screven 125. Seminole 126. Spalding 127. Stephens 128. Stewart 129. Sumter 130. Talbot 131. Taliaferro 132. Tattnall 133. Taylor 184. Telfair 135. Terrell 136. Thomas 137. Tifl; 138. Toombs 139. Towns 140. Treutlen 141. Troup 142. Turner 143. Twiggs 144. Union 145. Upson 146. Walker 147. Walton 148. Ware

1995 Population
9,475 84,828 100,761 8,549 33,893 9,118 12,333 17,737 8,843 8,413 21,884 13,802 6,313 42,851 19,715 60,758 8,039 7,708 88,808 16,822 13,154 23,355 6,316 21,501 9,261 23,150 6,223 20,790 18,878 7,728 14,019 29,768 50,173 20,897 10,867 59,941 23,156 16,787 14,729 11,119 34,807 8,271 16,014 2,421 12,390 8,157 197,691 64,198 3,765 14,197 9,321 57,673 25,071 5,427 31,630 6,799 1,799 18,279 7,989 11,731 10,963 40,690 35,618 25,038 7,507 5,952 58,142 8,957 9,913 14,042 26,878 60,312 46,381 35,670

Group F B A F C F E D F F D E F C D B F F B D E D F D F D F D D F E C B D E B D D E E C F D F E F A B F E F B C F C F F D F E E C C C F F B F F E C B C C

Responded to swvey
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 Y Y Y Y Y Y Y y
Y Y

63

1995 Fiscal Planning Guide

Appendix C: Index to Counties and Consolidated Governments

County 149. Warren 150. Washington 151. Wayne 152. Webster 153. Wheeler 154. White

1995 Population
6,116 19,994 24,784 2,253 4,796 15,017

Group
F D D F F D

Responded
to survey
Y Y Y Y Y Y

County 155. Whitfield 156. Wilcox 157. Wilkes 156. Wilkinson 159. Worth

1995 PQpulation
77,838 7,103
10,553 10,557 21,597

Group B F E E D

Responded to survey
Y Y Y Y Y

Population data are estimates for 1995 based upon actual counts for 1990 and estimates for 1991-1995 obtained from the Bureau ofthe Census, Department of Commerce.
* - Consolidated governments

64

GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
(404) 679-4950 Publication Number: 0265
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