Georgia local government finance: 1998 county and consolidated government fiscal planning guide

1998 County Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCES
1998 COUNTY AND CONSOLIDATED
GOVERNMENTS FISCAL PLANNING GUIDE
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Research 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
format, please contact the Georgia Department of Community Affairs at: (404) 679-4940 or 1 (800) 651-7954 (TDD)

The Fiscal Planning Guide provides data collected from counties and consolidated governments in Georgia through the 1998 Report of Local Government Finances. The Guide is a practical 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 will provide officials with insights into how their governments are functioning in contrast with other local governments.
The information used to prepare the report was collected through a comprehensive survey of every county, municipality, and consolidated government in the state. The project 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 seventeen year-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 1 and the following June 30 of each year. Data in this report is for the fiscal year which ended between July 1, 1997 and June 30, 1998. For that reason, the data reported does not conform to a specific 12-month calendar period, since governments may have differing fiscal years. In
TABLE OF CONTENTS
Introduction.................................................... 1 Using this Guide ............................................ 2 Group Population Ranges .............................. 3 County Population Group Ranges.................. 3
T Total, all Counties......................... 4 A Population 100,000 and Above.... 11 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

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1998 County Fiscal Planning Guide

addition, governments are not required to use audited data 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 1998 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 10 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 Research Services (404) 679-4907
2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in 1998 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 by Source
2 General Operating Expenditures by Category
3 Leading 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 Debt Outstanding at End of Year, by Purpose
7 Revenues and Expenditures from Enterprise Funds
8 Personnel Expenditures for Current Operations
9 Revenue Sources in Per Capita Rank Order
10 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

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1998 Fiscal Planning Guide
total 1998 population of the jurisdictions reporting that amount.
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 yet 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
County Population Group Ranges

what items combine or form larger categories or classes of data. Second, a "Glossary" is included. 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.

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 22 21 42 24 46 156 *

Number reporting
11 22 21 42 24 35 155

Population ranges are based upon estimates for 1998 obtained from the Bureau of the Census.
* The governments of Athens-Clarke County, Augusta-Richmond 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.

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1998 County Fiscal Planning Guide
County Group Number Reporting = Population Range = 1998 Estimated Population =

T 155 All counties 7,169,049

T FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
28,075,400

Per capita amount ($)
605.63

Property Taxes Real and personal property taxes All other property taxes

11,190,497 8,845,007 2,345,490

241.95 191.24
50.71

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

7,531,385 2,597,739 122,260,843 3,931,675

164.21 66.88
183.41 102.26

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

1,327,162 236,286 820,053 476,901 125,906 282,278

28.69 4.89
17.73 5.33 2.65 6.57

Licenses, Permits and Fees

785,087

16.67

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

2,599,836 1,128,337
882,436 268,919 568,182

56.21 24.40 19.08
4.58 10.23

Service Charge and Other Revenues Service charges Other revenues

4,641,432 1,048,391 3,633,624

100.35 22.48 78.56

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1998 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
18,452,580

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

4,052,765 475,961 355,954 319,226
1,531,101 511,487 594,629 172,714

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

5,507,927 1,620,926 6,066,539 1,385,209 1,603,910 1,287,294

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

1,659,574 631,499 506,540 374,825 139,520 385,981

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

3,055,285 3,312,447 1,284,564
511,284 497,573 592,888 882,436

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

418,207 146,407
69,746 307,308 314,105

T FY 1998
Per capita amount ($)
398.96
79.37 8.56 7.70 6.95
33.10 10.44 12.52
3.80
119.09 35.05 39.82 14.37 32.56 28.24
35.88 13.14
6.32 7.98 3.02 7.65
66.06 60.75 16.84 11.02 10.72 13.48 19.08
9.04 0.34 1.58 12.55 10.03

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1998 County Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
1,704,423 1,637,720
516,947

Leisure Services Parks and recreation Libraries

1,041,794 626,267 471,130

Education (non-school board)

89,624

Community Development Building inspection and regulation Community development

518,580 386,683 419,663

Other General Operating

986,502

T FY 1998
Per capita amount ($)
36.85 35.41
4.68
22.52 13.20 10.02
2.49
11.21 6.14 7.17
19.52

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

17,570,140

379.88

Total Construction

1,624,285

34.93

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

2,618,033 365,298 499,962
1,058,008 531,855 837,365 644,935 219,511
1,867,130 280,666 153,707 588,027 129,227 158,714 542,012

41.43 33.77 14.99 14.22 10.66
9.19 8.48 6.60 4.65 3.86 3.78 3.01 2.70 2.69 2.68

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1998 County Fiscal Planning Guide

T FY 1998

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

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

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

13,885,520 9,763,360 858,310 830,440 4,843,520

106.24 55.95 11.25 14.84 71.65

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

1,422,010 1,653,830
358,790 408,130 3,752,800

14.55 17.34
5.70 8.16 66.16

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

28,102,240 14,885,970
2,531,700 2,214,190 2,598,320

278.68 151.75
39.70 43.36 61.70

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

1,471,330 723,390 125,710 135,760 117,080

14.63 7.75 1.85 2.70 2.01

Number reporting
12 9 31 75 48
46 44 63 108 60
47 42 62 106 30
47 47 59 105 58

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
2,218,421 7,290,310 19,745,739

Per capita amount ($)
22.71 56.02 426.92

Number reporting
44 28 155

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1998 County Fiscal Planning Guide

T FY 1998

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Water/sewer 2 Highways, streets 3 Education 4 Jails 5 All other 6 Multi-purpose 7 Parks & recreation facilities 8 Parks & recreation facilities 9 Solid waste system 10 Public buildings 11 Water/sewer 12 All other

Type of issue
revenue bond G.O. G.O. G.O.
revenue bond G.O.
revenue bond G.O.
revenue bond G.O. G.O. G.O.

Average amount ($)
30,415,570 24,824,480 16,965,000 16,349,760 16,298,070 11,341,460 10,316,400
8,133,100 7,966,840 6,435,130 6,417,390 4,114,690

Number reporting
35 3 2 10 9 10 4 8 6 10 7 13

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Type of fund

----- Revenues -----

Average

Number

amount ($)

reporting

----- Expenditures -----

Average

Number

amount ($)

reporting

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

11,841,240

45

14,132,590

47

0

0

0

0

543,840

1

296,050

1

447,740

10

653,390

11

1,938,200

48

2,005,980

48

660,940

32

1,283,570

33

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

2,349,270 8,607,060 10,975,990

12.9% 48.7% 62.1%

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1998 County Fiscal Planning Guide

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

Per capita
amount ($)
1,195.83 191.24 183.41 175.52 120.36 102.26 66.88 31.96 25.32 24.40 23.26 20.19 20.12 19.08 17.73 14.88 13.63 13.21 10.23
9.28 9.22 9.06 8.24 7.13 6.90 6.57 6.37 6.23 5.55 5.42 5.33 4.92 4.89 4.58 3.98 2.78 2.69 2.65 2.22 2.07 1.98 1.24 1.15 1.02 0.51 0.17 0.00 0.00

9

T FY 1998
Percent of total revenues
100.0% 16.0% 15.3% 14.7% 10.1% 8.6% 5.6% 2.7% 2.1% 2.0% 1.9% 1.7% 1.7% 1.6% 1.5% 1.2% 1.1% 1.1% 0.9% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

1998 County Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type

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

Per capita
amount ($)
973.97 151.84 140.85 70.66 60.75 39.82 35.41 35.05 34.93 33.10 32.56 28.24 21.90 19.52 19.08 18.88 16.84 14.37 13.48 13.20 13.14 12.55 12.52 11.02 10.72 10.44 10.03 10.02
8.56 7.98 7.70 7.65 7.17 6.95 6.32 6.14 4.81 4.68 3.86 3.80 3.02 2.49 1.58 0.34 0.00

T FY 1998
Percent of total expenditures
100.0% 15.6% 14.5% 7.3% 6.2% 4.1% 3.6% 3.6% 3.6% 3.4% 3.3% 2.9% 2.2% 2.0% 2.0% 1.9% 1.7% 1.5% 1.4% 1.4% 1.3% 1.3% 1.3% 1.1% 1.1% 1.1% 1.0% 1.0% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.0% 0.0%

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1998 County Fiscal Planning Guide
County Group Number Reporting = Population Range = 1998 Estimated Population =

A 11 100,000 and Above 3,476,326

A FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
239,679,270

Per capita amount ($)
740.18

Property Taxes Real and personal property taxes All other property taxes

101,437,858 80,913,586 20,524,272

320.98 256.03
64.94

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

63,375,865 20,582,891 122,260,843 35,022,389

188.03 67.09
183.41 134.09

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

10,087,209 1,835,004 5,343,130 2,113,908 913,358 1,320,263

31.92 5.81
16.91 6.27 3.84
10.99

Licenses, Permits and Fees

8,473,286

26.81

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

16,613,141 6,463,506 5,617,504 649,114 4,336,230

52.57 20.45 17.78
1.99 12.87

Service Charge and Other Revenues Service charges Other revenues

39,691,911 5,385,519
34,306,392

125.60 17.04
108.55

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1998 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
144,027,110

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

33,475,887 3,592,249 2,424,763 1,901,612
12,541,903 3,926,830 4,544,265 1,161,622

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

45,203,008 7,641,714
15,061,536 2,926,255
11,241,028 12,720,255

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

14,052,624 5,546,891 2,582,900 3,256,393 622,905 2,278,344

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

24,823,361 65,227,308
5,253,115 4,037,789 5,042,164 3,592,168 5,617,504

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

760,680 146,407 250,405 2,124,853 391,502

A FY 1998
Per capita amount ($)
455.74
94.55 11.37
7.67 6.02 39.69 12.43 14.38 3.89
143.03 24.18 44.86 8.26 35.57 39.13
44.47 17.55
7.66 10.30
1.97 7.21
78.55 88.22 21.22 12.78 15.95
9.89 17.78
2.41 0.34 0.86 16.23 1.22

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1998 County Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
8,588,910 7,852,595 2,699,823

Leisure Services Parks and recreation Libraries

9,860,420 4,890,556 4,969,864

Education (non-school board)

351,272

Community Development Building inspection and regulation Community development

4,423,515 2,224,463 2,641,404

Other General Operating

6,400,619

A FY 1998
Per capita amount ($)
27.18 24.85
5.20
31.20 15.47 15.73
3.36
14.00 6.70 7.84
20.25

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

138,409,610

437.96

Total Construction

12,392,077

39.21

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

14,361,017 4,061,372 3,306,747 2,022,745 1,395,896 1,107,998 998,442 764,911 631,665 222,761 651,563 770,053 544,085 138,324 354,845

45.44 12.85
8.50 5.63 3.86 2.84 2.40 2.30 2.00 1.87 1.80 1.79 1.67 1.31 1.12

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1998 County Fiscal Planning Guide

A FY 1998

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

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

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

35,927,330 24,817,500
2,597,300 2,500,440 35,812,500

86.61 38.02
5.47 8.96 67.41

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

5,868,650 7,443,860 2,169,080 1,503,700 35,812,500

14.20 16.03
5.02 4.91 67.41

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

121,676,960 81,832,270 11,840,530 11,681,280 41,000,000

312.20 176.20
27.25 38.17 72.41

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

6,583,570 4,614,610
508,920 849,800 986,940

16.89 9.94 1.34 2.78 1.86

Number reporting
3 2 3 8 4
7 6 5 9 4
8 6 5 9 1
8 6 6 9 4

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
7,170,770 22,662,887 197,427,793

Per capita amount ($)
17.26 43.96 624.71

Number reporting
7 5 11

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1998 County Fiscal Planning Guide

A FY 1998

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Water/sewer 2 Multi-purpose 3 All other 4 Public buildings 5 Jails 6 Short-term, all purposes 7 All other 8 Highways, streets 9 Education 10 Parks & recreation facilities 11 All other 12 Solid waste system

Type of issue
revenue bond G.O.
revenue bond G.O. G.O.
short-term other long-term
G.O. G.O. G.O. G.O. revenue bond

Average amount ($)
126,443,040 78,033,630 68,400,900 50,994,600 48,354,190 41,000,000 37,475,000 37,212,630 33,770,000 30,133,920 21,789,880 17,282,500

Number reporting
6 1 2 1 3 1 1 2 1 2 2 2

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Type of fund

----- Revenues -----

Average

Number

amount ($)

reporting

----- Expenditures -----

Average

Number

amount ($)

reporting

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

61,458,190

7

68,925,500

7

0

0

0

0

0

0

0

0

1,144,990

3

1,288,060

3

7,088,560

8

6,411,940

8

3,199,960

4

5,740,010

4

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

19,810,670 71,558,700 92,253,180

14.3% 51.7% 66.7%

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1998 County Fiscal Planning Guide

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

Per capita
amount ($)
1,153.64 256.03 183.41 149.79 134.09 67.09 55.34 31.30 24.69 22.18 20.45 18.41 17.78 16.91 16.37 12.87 12.07 10.99
9.11 8.71 7.62 7.51 6.60 6.27 6.12 5.81 5.12 5.08 4.38 4.14 4.11 3.84 3.09 2.70 2.59 2.24 1.99 1.81 1.70 1.58 0.74 0.55 0.39 0.07 0.00 0.00 0.00 0.00

16

A FY 1998
Percent of total revenues
100.0% 22.2% 15.9% 13.0% 11.6% 5.8% 4.8% 2.7% 2.1% 1.9% 1.8% 1.6% 1.5% 1.5% 1.4% 1.1% 1.0% 1.0% 0.8% 0.8% 0.7% 0.7% 0.6% 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% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1998 County Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type

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

Per capita
amount ($)
1,050.96 191.99 140.38 88.22 74.31 44.86 39.69 39.21 39.13 35.57 24.85 24.18 21.22 20.25 19.52 17.78 17.55 16.23 15.95 15.73 15.47 14.38 12.78 12.43 11.37 10.30
9.89 8.26 7.84 7.67 7.66 7.21 6.70 6.02 5.63 5.20 3.89 3.89 3.36 1.97 1.22 0.86 0.34 0.00 0.00

A FY 1998
Percent of total expenditures
100.0% 18.3% 13.4% 8.4% 7.1% 4.3% 3.8% 3.7% 3.7% 3.4% 2.4% 2.3% 2.0% 1.9% 1.9% 1.7% 1.7% 1.5% 1.5% 1.5% 1.5% 1.4% 1.2% 1.2% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0%

17

1998 County Fiscal Planning Guide
County Group Number Reporting = Population Range = 1998 Estimated Population =

B 22 50,000 - 99,999 1,604,747

B FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
36,562,950

Per capita amount ($)
501.25

Property Taxes Real and personal property taxes All other property taxes

11,666,456 9,123,336 2,543,120

159.94 125.07
34.86

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

12,290,559 5,898,198 0 7,258,492

168.50 79.39 0.00 98.08

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

2,009,750 331,866
1,297,653 308,387 174,383 125,809

27.55 4.55
17.79 4.23 2.37 1.39

Licenses, Permits and Fees

748,773

10.27

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

4,464,131 1,925,808 1,846,786
546,543 237,942

61.20 26.40 25.32
7.47 3.36

Service Charge and Other Revenues Service charges Other revenues

5,383,278 1,751,858 3,790,680

73.80 23.94 51.97

18

1998 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
25,367,970

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

4,580,005 406,368 526,794 520,490
2,049,380 568,836 403,864 339,626

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

8,465,574 3,594,995 1,696,771 1,369,375 2,472,229 2,013,926

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

2,059,267 639,733 294,873 520,534 191,069 533,688

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

3,822,066 762,545
1,108,404 873,523 352,251 748,143
1,846,786

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

608,868 0
88,005 672,215 633,475

B FY 1998
Per capita amount ($)
347.78
62.11 5.31 7.22 7.24
28.10 7.80 5.81 4.75
116.06 49.28 21.89 18.62 33.85 27.94
28.23 8.77 4.04 7.14 2.62 7.32
52.40 10.42 13.13 11.98
4.83 9.73 25.32
8.35 0.00 1.21 9.29 9.28

19

1998 County Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
2,545,319 2,475,069
257,583

Leisure Services Parks and recreation Libraries

1,250,434 923,028 411,317

Education (non-school board)

193,758

Community Development Building inspection and regulation Community development

765,311 477,639 431,205

Other General Operating

1,404,397

B FY 1998
Per capita amount ($)
34.89 33.93
3.49
17.14 12.96
5.64
3.16
10.49 6.62 5.75
18.89

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

23,521,180

322.46

Total Construction

2,299,532

31.53

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

3,893,011 3,004,755 3,065,903 1,723,622 1,181,883
877,174 686,146 834,952 749,209 672,479 295,093 385,431 284,955 278,056 225,701

51.05 40.22 39.03 18.08 15.81 12.23 11.10 10.68 10.27
9.85 4.69 4.41 3.94 3.93 2.95

20

1998 County Fiscal Planning Guide

B FY 1998

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

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

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

9,884,030 9,801,670 1,204,330 1,264,210 9,433,810

142.06 155.63
16.00 17.31 130.59

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

1,487,420 1,277,100
395,590 803,290 6,262,010

20.05 17.29
5.43 11.16 89.38

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

20,124,830 7,466,670 4,540,190 4,529,420 4,487,920

269.79 106.92
62.29 62.73 73.17

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

1,046,420 244,160 207,990 216,170 178,460

14.03 3.41 2.85 3.03 2.55

Number reporting
2 3 8 12 5
13 12 14 16 6
13 12 14 16 4
13 15 14 15 6

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
2,588,419 6,877,766 20,306,872

Per capita amount ($)
33.76 92.26 278.39

Number reporting
11 10 22

21

1998 County Fiscal Planning Guide

B FY 1998

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Water/sewer 2 Water/sewer 3 Jails 4 Multi-purpose 5 Public buildings 6 Law enforcement 7 Solid waste system 8 Short-term, all purposes 9 Jails 10 Water/sewer 11 Industrial revenue bonds 12 Parks & recreation facilities

Type of issue
revenue bond G.O.
other long-term G.O.
lease pool G.O.
revenue bond short-term G.O.
other long-term revenue bond
G.O.

Average amount ($)
21,725,650 11,683,330 11,045,000
7,465,000 6,678,890 6,000,000 4,507,500 4,487,920 4,246,670 4,079,620 3,958,520 3,805,000

Number reporting
11 3 1 3 7 1 2 4 3 11 3 1

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Type of fund

----- Revenues -----

Average

Number

amount ($)

reporting

----- Expenditures -----

Average

Number

amount ($)

reporting

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

6,314,640

14

0

0

0

0

333,280

2

1,406,160

10

543,830

4

6,156,240

14

0

0

0

0

319,190

2

1,277,110

10

957,120

4

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

2,986,370 11,268,060 14,319,980

12.7% 47.9% 60.9%

22

1998 County Fiscal Planning Guide

Table 9. Ranking of Per Capita Revenues by Type
Source
Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Water and sewer system 4 Local option sales tax 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 State DHR health grants 8 Insurance premiums tax 9 Solid waste system 10 Landfill fees 11 Motor vehicle taxes 12 Interest earnings on investments 13 Public utilities taxes 14 Fire service subscription fees 15 Garbage and trash collection charges 16 Ambulance charges 17 Other service charges 18 Other local intergovernmental revenues 19 Tax collection fees 20 Fee collections of county officers 21 Other enterprise funds 22 Building permits 23 Alcoholic beverage taxes 24 All additional revenues 25 Hotel/motel tax 26 Intangible taxes (regular and recording) 27 Airport 28 FIFA, penalties, interest and cost 29 Special assessments 30 Federal intergovernmental revenues 31 Business license and occupational taxes 32 Franchise payments taxes 33 Parks and recreation charges 34 Receipts from sale of real property 35 Rents and royalties 36 Receipts from sale of materials 37 Other excise and special use taxes 38 Mobile home taxes 39 Other licenses, permits and fees 40 Alcoholic beverage licenses 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 ($)
673.26 125.07 98.08 84.16 79.39 26.40 25.50 25.32 17.79 17.42 16.75 13.12 12.80 12.35
8.74 8.72 8.67 7.70 7.47 7.42 7.17 6.81 6.56 4.55 4.29 4.23 4.18 3.92 3.91 3.75 3.36 2.97 2.37 2.30 2.30 1.80 1.58 1.39 1.11 0.93 0.66 0.17 0.08 0.00 0.00 0.00 0.00 0.00

23

B FY 1998
Percent of total revenues
100.0% 18.6% 14.6% 12.5% 11.8% 3.9% 3.8% 3.8% 2.6% 2.6% 2.5% 1.9% 1.9% 1.8% 1.3% 1.3% 1.3% 1.1% 1.1% 1.1% 1.1% 1.0% 1.0% 0.7% 0.6% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1998 County Fiscal Planning Guide

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

Per capita
amount ($)
819.12 169.17 87.91 75.57 49.28 33.93 33.85 31.53 28.10 27.94 25.32 21.89 18.89 18.62 14.97 13.13 12.96 11.98 10.42
9.73 9.29 9.28 8.77 7.80 7.32 7.24 7.22 7.14 6.62 5.81 5.75 5.64 5.63 5.31 4.83 4.75 4.04 3.49 3.16 2.62 1.21 1.01 0.00 0.00 0.00

B FY 1998
Percent of total expenditures
100.0% 20.7% 10.7% 9.2% 6.0% 4.1% 4.1% 3.8% 3.4% 3.4% 3.1% 2.7% 2.3% 2.3% 1.8% 1.6% 1.6% 1.5% 1.3% 1.2% 1.1% 1.1% 1.1% 1.0% 0.9% 0.9% 0.9% 0.9% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.1% 0.1% 0.0% 0.0% 0.0%

24

1998 County Fiscal Planning Guide
County Group Number Reporting = Population Range = 1998 Estimated Population =

C 21 25,000 - 49,999 741,115

C FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
15,542,770

Per capita amount ($)
440.42

Property Taxes Real and personal property taxes All other property taxes

5,358,636 4,323,789 1,034,847

151.84 122.52
29.32

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

4,422,179 2,247,005
0 2,662,536

125.31 63.36 0.00 75.76

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

742,318 90,370
615,115 25,836 47,986 0

21.03 2.58
17.43 0.70 1.32 0.00

Licenses, Permits and Fees

152,665

4.33

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

2,330,940 945,639 931,083 220,432 334,399

66.05 26.80 26.38
6.32 9.37

Service Charge and Other Revenues Service charges Other revenues

2,536,035 1,010,291 1,621,962

71.86 28.12 45.96

25

1998 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
11,251,670

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

2,536,217 133,552 246,399 254,792 924,244 316,562 423,772 113,038

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

2,996,314 1,212,716
338,204 1,117,089 1,099,979
386,941

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

902,697 288,133 131,034 181,885 114,050 277,680

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

1,827,584 154,757 120,663 249,589 167,552 529,838 931,083

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

488,613 0
64,592 304,792 455,471

C FY 1998
Per capita amount ($)
318.82
64.89 3.89 6.98 7.22
26.19 8.97
12.39 3.29
84.90 34.36 10.45 31.09 30.81 11.04
25.58 8.05 3.81 5.15 3.23 7.78
51.79 4.56 3.61 6.97 4.75
15.02 26.38
13.85 0.00 1.83 8.32
13.23

26

1998 County Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
1,576,598 1,563,037
94,929

Leisure Services Parks and recreation Libraries

469,442 381,824 144,645

Education (non-school board)

31,569

Community Development Building inspection and regulation Community development

188,079 116,848 148,579

Other General Operating

530,008

C FY 1998
Per capita amount ($)
44.67 44.29
2.54
13.30 11.03
4.10
0.94
5.33 3.31 4.25
15.04

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

10,320,580

292.44

Total Construction

861,793

24.42

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

1,286,025 1,176,040
866,827 616,139 423,547 329,947 174,930 140,318 129,842 128,475
80,276 69,945 65,734 44,555 52,372

40.53 33.07 24.51 18.08 12.38
9.41 5.10 3.98 3.68 3.45 2.20 1.86 1.78 1.65 1.42

27

1998 County Fiscal Planning Guide

C FY 1998

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

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

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

14,237,670 4,235,000 348,730 1,038,710 2,475,630

357.69 145.04
11.06 29.86 69.04

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

207,700 821,030
65,970 444,460 2,509,120

5.50 24.40
1.91 13.05 68.30

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

4,610,000 1,688,200
834,510 1,080,190 2,330,630

122.13 50.18 23.80 31.19 59.74

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

102,160

2.71

75,800

2.25

28,290

0.81

61,170

1.79

107,760

2.99

Number reporting
2 2 2 13 10
9 7 7 16 10
10 7 6 17 5
9 7 6 15 9

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
1,188,588 3,309,342 6,134,387

Per capita amount ($)
34.39 82.53 173.82

Number reporting
8 4 21

28

1998 County Fiscal Planning Guide

C FY 1998

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Public buildings 2 Water/sewer 3 Airport 4 Solid waste system 5 Short-term, all purposes 6 Multi-purpose 7 Public buildings 8 Solid waste system 9 All other 10 Jails 11 All other 12 Water/sewer

Type of issue
G.O. revenue bond revenue bond revenue bond
short-term G.O.
lease pool G.O.
revenue bond lease pool G.O.
other long-term

Average amount ($)
5,355,000 5,106,160 3,200,000 2,991,010 2,330,630 2,010,000 1,723,600 1,670,000 1,388,610 1,335,670
831,250 703,990

Number reporting
1 7 1 1 5 1 4 1 3 2 2 4

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Type of fund

----- Revenues -----

Average

Number

amount ($)

reporting

----- Expenditures -----

Average

Number

amount ($)

reporting

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

737,090

7

0

0

543,840

1

153,880

2

1,364,670

11

349,640

7

777,990

7

0

0

296,050

1

463,790

2

1,484,160

11

357,200

7

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

1,247,400 4,718,080 5,934,410

10.4% 45.7% 57.5%

29

1998 County Fiscal Planning Guide

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

Per capita
amount ($)
595.55 122.52 75.76 63.36 36.93 26.80 26.38 24.56 20.97 20.12 17.43 17.08 15.92 14.57 10.07
9.37 9.31 7.76 7.31 6.96 6.89 6.70 6.32 5.62 5.43 4.06 3.16 3.00 2.80 2.58 2.58 2.50 2.29 2.03 1.82 1.32 1.30 0.70 0.52 0.40 0.29 0.06 0.00 0.00 0.00 0.00 0.00 0.00

30

C FY 1998
Percent of total revenues
100.0% 20.6% 12.7% 10.6% 6.2% 4.5% 4.4% 4.1% 3.5% 3.4% 2.9% 2.9% 2.7% 2.4% 1.7% 1.6% 1.6% 1.3% 1.2% 1.2% 1.2% 1.1% 1.1% 0.9% 0.9% 0.7% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 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%

1998 County Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type

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

Per capita
amount ($)
667.77 123.70 55.25 44.29 34.36 31.09 30.81 26.38 26.19 25.29 24.42 21.90 18.38 15.04 15.02 13.23 12.39 11.76 11.04 11.03 10.45
8.97 8.32 8.05 7.78 7.22 6.98 6.97 5.15 4.75 4.56 4.25 4.10 3.89 3.81 3.61 3.31 3.29 3.23 2.54 2.20 1.83 0.94 0.00 0.00

C FY 1998
Percent of total expenditures
100.0% 18.5% 8.3% 6.6% 5.1% 4.7% 4.6% 4.0% 3.9% 3.8% 3.7% 3.3% 2.8% 2.3% 2.2% 2.0% 1.9% 1.8% 1.7% 1.7% 1.6% 1.3% 1.2% 1.2% 1.2% 1.1% 1.0% 1.0% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.1% 0.0% 0.0%

31

1998 County Fiscal Planning Guide
County Group Number Reporting = Population Range = 1998 Estimated Population =

D 42 15,000 - 24,999 830,284

D FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
8,933,290

Per capita amount ($)
451.89

Property Taxes Real and personal property taxes All other property taxes

3,540,658 2,587,624
953,034

179.10 130.90
48.21

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

2,444,301 1,122,315
0 1,481,232

123.65 57.09 0.00 75.06

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

517,616 76,484
398,927 47,968 28,590
108,000

26.18 3.83
20.18 2.48 1.46 5.15

Licenses, Permits and Fees

107,759

5.45

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

895,553 491,111 188,609 127,898 206,739

45.30 24.84
9.54 6.44 10.43

Service Charge and Other Revenues Service charges Other revenues

1,427,405 467,241 960,164

72.21 23.64 48.57

32

1998 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
6,534,480

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

1,418,015 67,133
151,496 162,223 481,609 166,749 258,414
49,344

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

1,578,292 882,568 49,485 674,776 464,165 244,363

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

511,952 177,558
58,160 81,859 95,408 163,449

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

886,185 359,689 162,572 132,156 127,800 463,046 188,609

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

412,830 0
53,861 289,410 316,798

D FY 1998
Per capita amount ($)
330.55
62.37 3.52 7.66 8.21
24.36 8.43
13.23 2.50
79.84 44.64
2.54 33.05 23.72 12.46
25.90 8.98 2.96 4.12 4.83 8.34
44.83 20.00
7.61 6.69 6.46 23.14 9.54
20.88 0.00 2.75
14.11 15.80

33

1998 County Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
1,109,647 1,103,175
90,601

Leisure Services Parks and recreation Libraries

239,670 170,260
69,410

Education (non-school board)

25,061

Community Development Building inspection and regulation Community development

186,268 109,711 182,756

Other General Operating

405,038

D FY 1998
Per capita amount ($)
56.13 55.80
4.63
12.12 8.61 3.51
1.18
9.42 5.44 9.37
20.22

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

6,345,880

321.01

Total Construction

658,978

33.33

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

625,730 590,227 371,878 350,356 174,237 111,669 156,569 143,959 130,483 102,365
85,394 83,384 33,646 28,369 29,676

32.10 29.43 18.88 18.36
8.85 7.42 7.41 7.19 6.55 5.02 4.32 4.23 1.73 1.45 1.41

34

1998 County Fiscal Planning Guide

D FY 1998

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

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

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

2,120,160 0
805,420 359,330 808,560

100.77 0.00
37.07 18.23 39.59

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

237,170 463,480 214,780 254,570 843,310

11.49 22.29 10.70 12.93 41.98

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

3,044,520 2,542,880 1,018,960
811,280 460,690

150.41 118.89
49.51 41.03 22.07

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

129,390

6.27

132,680

6.38

44,260

2.20

48,570

2.45

28,400

1.42

Number reporting
5 0 9 22 13
12 9 19 31 14
11 8 19 30 7
12 9 19 30 15

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
612,070 804,806 4,753,310

Per capita amount ($)
30.22 36.93 240.45

Number reporting
9 6 42

35

1998 County Fiscal Planning Guide

D FY 1998

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Water/sewer 2 Jails 3 Water/sewer 4 Jails 5 All other 6 Jails 7 Multi-purpose 8 Industrial revenue bonds 9 Public buildings 10 Solid waste system 11 Solid waste system 12 Public buildings

Type of issue
revenue bond other long-term
G.O. G.O. revenue bond lease pool G.O. revenue bond other long-term G.O. revenue bond lease pool

Average amount ($)
3,654,950 2,581,250 2,288,920 2,265,000 1,895,000 1,848,400 1,670,000 1,442,500 1,372,740 1,280,000 1,230,000 1,198,120

Number reporting
7 2 3 2 2 4 2 2 1 1 1 5

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Type of fund

----- Revenues -----

Average

Number

amount ($)

reporting

----- Expenditures -----

Average

Number

amount ($)

reporting

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

713,780

9

0

0

0

0

10,850

1

485,580

13

263,040

9

1,795,140

11

0

0

0

0

6,890

2

565,310

13

488,290

10

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

649,580 2,800,750 3,461,760

10.0% 43.1% 53.3%

36

1998 County Fiscal Planning Guide

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

Per capita
amount ($)
651.07 130.90 75.06 73.55 57.09 34.50 26.07 25.31 24.84 20.18 17.66 13.33 12.63 12.61 10.43 10.31
9.54 7.98 7.52 7.52 7.32 7.27 6.58 6.44 5.31 5.15 4.04 3.90 3.84 3.83 3.30 3.05 2.48 2.46 1.93 1.80 1.74 1.46 0.81 0.57 0.51 0.25 0.00 0.00 0.00 0.00 0.00 0.00

37

D FY 1998
Percent of total revenues
100.0% 20.1% 11.5% 11.3% 8.8% 5.3% 4.0% 3.9% 3.8% 3.1% 2.7% 2.0% 1.9% 1.9% 1.6% 1.6% 1.5% 1.2% 1.2% 1.2% 1.1% 1.1% 1.0% 1.0% 0.8% 0.8% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1998 County Fiscal Planning Guide

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

Per capita
amount ($)
758.34 118.12 95.07 55.80 55.48 44.64 33.33 33.05 26.18 24.36 23.72 23.14 20.22 20.00 15.80 14.11 13.23 12.46
9.54 9.37 8.98 8.61 8.43 8.34 8.21 7.66 7.61 6.69 6.46 5.44 4.83 4.63 4.12 3.52 3.51 2.96 2.75 2.54 2.50 1.18 1.17 0.58 0.00 0.00 0.00

D FY 1998
Percent of total expenditures
100.0% 15.6% 12.5% 7.4% 7.3% 5.9% 4.4% 4.4% 3.5% 3.2% 3.1% 3.1% 2.7% 2.6% 2.1% 1.9% 1.7% 1.6% 1.3% 1.2% 1.2% 1.1% 1.1% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0%

38

1998 County Fiscal Planning Guide
County Group Number Reporting = Population Range = 1998 Estimated Population =

E 24 10,000 - 14,999 286,775

E FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
6,077,730

Per capita amount ($)
508.64

Property Taxes Real and personal property taxes All other property taxes

2,310,580 1,829,695
480,885

193.37 153.13
40.24

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

1,639,139 692,556 0 975,440

137.18 58.27 0.00 81.63

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

315,412 51,558
236,686 73,755 10,923 4,691

26.40 4.31
19.81 5.94 0.93 0.35

Licenses, Permits and Fees

56,563

4.73

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

721,245 433,727 128,628 132,880
97,651

60.36 36.30 10.76 11.20
8.10

Service Charge and Other Revenues Service charges Other revenues

1,034,792 391,964 659,160

86.60 32.89 55.16

39

1998 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
4,700,540

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

1,026,997 84,598
114,291 117,387 278,459 125,901 185,349
43,995

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

1,041,339 645,887 8,681 735,179 254,419 116,043

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

371,114 128,119
60,433 58,566 80,819 121,715

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

712,431 257,650 402,251
92,934 98,392 329,754 128,628

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

355,962 0
52,840 193,162 269,238

E FY 1998
Per capita amount ($)
393.38
74.64 7.06 9.56 9.82
23.30 10.57 15.45
3.67
87.15 54.05
0.86 57.49 20.96
9.70
31.06 10.67
4.99 4.90 6.76 10.08
59.62 22.71 31.42
7.78 8.23 27.62 10.76
29.79 0.00 4.48
16.29 22.92

40

1998 County Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
858,296 856,826
35,273

Leisure Services Parks and recreation Libraries

135,615 100,597
35,018

Education (non-school board)

22,961

Community Development Building inspection and regulation Community development

85,097 49,729 86,426

Other General Operating

269,293

E FY 1998
Per capita amount ($)
71.83 71.71
3.40
11.35 8.42 2.93
2.00
7.12 4.15 7.17
22.46

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

4,571,910

382.62

Total Construction

479,439

40.12

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

1,532,525 561,131 345,795 286,936 111,667 109,572 113,982 85,621 64,342 55,524 35,242 36,747 22,800 24,611 24,937

134.28 47.45 29.66 23.48 10.85 10.75 9.49 7.13 5.36 4.58 3.52 3.12 2.24 2.11 1.86

41

1998 County Fiscal Planning Guide

E FY 1998

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

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

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

0 59,100 115,390 354,010 656,360

0.00 5.30 8.93 28.85 57.84

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

43,200 365,730
71,540 107,120 324,320

3.55 32.65
5.69 9.11 29.89

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

1,020,200 863,320 145,820 352,100 366,870

83.78 75.57 11.37 29.49 35.35

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

67,610

5.55

70,650

6.31

8,280

0.66

15,630

1.32

14,430

1.33

Number reporting
0 1 2 10 3
3 6 5 16 6
3 5 4 14 4
3 6 4 15 6

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
377,832 1,656,281 2,989,468

Per capita amount ($)
32.37 161.93 250.19

Number reporting
4 2 24

42

1998 County Fiscal Planning Guide

E FY 1998

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Public buildings 2 Water/sewer 3 Water/sewer 4 Multi-purpose 5 Jails 6 Industrial revenue bonds 7 Short-term, all purposes 8 All other 9 Water/sewer 10 Highways, streets 11 Fire protection 12 Law enforcement

Type of issue
G.O. revenue bond
lease pool G.O. G.O.
revenue bond short-term G.O.
other long-term lease pool lease pool lease pool

Average amount ($)
1,325,000 1,317,500
745,210 625,000 490,000 425,600 366,870 251,700 229,030 179,250 142,970 113,230

Number reporting
2 2 1 1 1 1 4 2 1 12 4 5

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Type of fund

----- Revenues -----

Average

Number

amount ($)

reporting

----- Expenditures -----

Average

Number

amount ($)

reporting

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

571,700

3

0

0

0

0

28,640

2

157,170

4

157,920

3

1,234,290

3

0

0

0

0

106,280

2

91,030

4

112,560

3

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

421,980 1,788,560 2,192,960

8.8% 39.1% 48.0%

43

1998 County Fiscal Planning Guide

Table 9. 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 Water and sewer system 5 State intergovernmental revenues 6 Public utilities taxes 7 Fines, forfeits and court fees 8 Insurance premiums tax 9 Motor vehicle taxes 10 Ambulance charges 11 Landfill fees 12 Other enterprise funds 13 Solid waste system 14 Garbage and trash collection charges 15 Receipts from sale of real property 16 Other local intergovernmental revenues 17 State DHR health grants 18 Fee collections of county officers 19 Interest earnings on investments 20 Federal intergovernmental revenues 21 Other service charges 22 Tax collection fees 23 All additional revenues 24 Hotel/motel tax 25 FIFA, penalties, interest and cost 26 Alcoholic beverage taxes 27 Building permits 28 Receipts from sale of materials 29 Rents and royalties 30 Parks and recreation charges 31 Intangible taxes (regular and recording) 32 Airport 33 Mobile home taxes 34 Business license and occupational taxes 35 Franchise payments taxes 36 Alcoholic beverage licenses 37 Other licenses, permits and fees 38 Railroad equipment tax 39 Other excise and special use taxes 40 Special assessments 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 ($)
670.18 153.13 81.63 58.27 51.96 36.30 27.82 27.13 19.81 19.19 17.46 15.71 13.24 13.21 12.30 12.13 11.20 10.76
8.90 8.17 8.10 7.48 7.27 7.00 5.94 4.71 4.31 4.11 3.88 3.78 3.26 3.10 2.54 1.87 1.35 0.93 0.73 0.51 0.41 0.35 0.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00

44

E FY 1998
Percent of total revenues
100.0% 22.8% 12.2% 8.7% 7.8% 5.4% 4.2% 4.0% 3.0% 2.9% 2.6% 2.3% 2.0% 2.0% 1.8% 1.8% 1.7% 1.6% 1.3% 1.2% 1.2% 1.1% 1.1% 1.0% 0.9% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 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% 0.0%

1998 County Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type

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

Per capita
amount ($)
922.30 149.58 96.06 74.18 71.71 57.49 54.05 40.12 31.42 27.62 23.30 22.92 22.71 22.46 20.96 16.29 15.45 14.13 12.59 10.76 10.67 10.57 10.08
9.82 9.70 9.56 8.42 8.23 7.78 7.17 7.06 6.76 4.99 4.90 4.48 4.15 3.67 3.40 2.93 2.00 1.30 0.86 0.00 0.00 0.00

E FY 1998
Percent of total expenditures
100.0% 16.2% 10.4% 8.0% 7.8% 6.2% 5.9% 4.3% 3.4% 3.0% 2.5% 2.5% 2.5% 2.4% 2.3% 1.8% 1.7% 1.5% 1.4% 1.2% 1.2% 1.1% 1.1% 1.1% 1.1% 1.0% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0%

45

1998 County Fiscal Planning Guide
County Group Number Reporting = Population Range = 1998 Estimated Population =

F 35 Less than 10,000 229,802

F FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
3,340,290

Per capita amount ($)
508.51

Property Taxes Real and personal property taxes All other property taxes

1,295,875 1,052,022
243,853

197.37 160.23
37.14

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

594,762 253,328
0 426,793

90.59 38.58
0.00 60.97

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

161,085 26,411
126,647 12,451 4,564 77,592

24.53 3.88
19.29 1.93 0.63
12.45

Licenses, Permits and Fees

17,645

2.56

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

518,464 300,894 108,412
94,247 118,005

78.96 45.83 16.51 13.82 16.27

Service Charge and Other Revenues Service charges Other revenues

752,461 414,634 349,673

114.60 63.67 53.26

46

1998 County Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
2,691,710

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

620,532 45,951 75,165 66,615
227,249 62,887 88,676 15,808

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

458,570 287,389
33,080 387,779 168,866
24,771

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

228,166 62,216 38,347 33,939 63,665 84,153

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

677,983 2,032,258
0 66,621 65,517 177,548 108,412

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

197,621 0
36,109 122,233 116,770

F FY 1998
Per capita amount ($)
409.96
84.09 7.03
11.45 10.15 34.61
9.57 13.70
2.37
69.84 43.77
3.62 70.92 24.92
3.79
34.75 9.61 5.19 5.12 9.70
12.26
103.26 254.11 #DIV/0!
10.15 9.98
25.88 16.51
30.10 0.00 5.43
18.19 17.58

47

1998 County Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
382,789 379,872
25,526

Leisure Services Parks and recreation Libraries

66,422 59,726 17,961

Education (non-school board)

16,087

Community Development Building inspection and regulation Community development

30,545 23,020 44,047

Other General Operating

139,518

F FY 1998
Per capita amount ($)
58.30 57.86
4.04
10.12 8.49 2.68
2.48
4.65 3.26 6.18
20.82

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

2,583,300

393.45

Total Construction

175,176

26.75

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

431,138 404,303 189,844 129,203
66,266 56,999 39,449 33,602 12,088 40,480 45,034 26,159 27,218 14,894 13,997

61.48 44.26 27.61 19.81
9.57 8.02 6.04 5.24 5.03 4.95 4.87 4.35 3.03 2.12 2.02

48

1998 County Fiscal Planning Guide

F FY 1998

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

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

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

0 301,110 143,440 216,010 371,780

0.00 46.98 18.67 27.34 48.13

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

75,270 166,740 101,510
48,740 275,120

9.90 19.20 13.25
6.37 38.14

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

1,558,260 2,034,980
660,690 473,560 294,710

204.89 256.78
85.68 61.47 38.34

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

102,740 125,180
40,750 35,960 16,110

13.51 14.42
5.36 4.72 2.13

Number reporting
0 1 7 10 13
2 4 13 20 20
2 4 14 20 9
2 4 10 21 18

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
482,777 657,834 1,197,838

Per capita amount ($)
60.14 72.02 182.44

Number reporting
5 1 35

49

1998 County Fiscal Planning Guide

F FY 1998

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Multi-purpose 2 Multi-purpose 3 Water/sewer 4 Solid waste system 5 Multi-purpose 6 Public buildings 7 Public buildings 8 Short-term, all purposes 9 All other 10 Fire protection 11 Water/sewer 12 Parks & recreation facilities

Type of issue
G.O. lease pool revenue bond other long-term other long-term lease pool
G.O. short-term other long-term lease pool other long-term
G.O.

Average amount ($)
3,505,480 2,105,740 1,470,770
963,000 871,370 836,910 820,000 294,710 234,030 224,140 206,770 200,000

Number reporting
2 3 2 5 2 1 1 9 6 1 3 1

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Type of fund

----- Revenues -----

Average

Number

amount ($)

reporting

----- Expenditures -----

Average

Number

amount ($)

reporting

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

188,970

5

0

0

0

0

0

0

155,470

2

177,280

5

318,970

5

0

0

0

0

0

0

119,390

2

246,110

5

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

224,470 960,260 1,179,770

8.4% 37.2% 45.7%

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1998 County Fiscal Planning Guide

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

Per capita
amount ($)
1,564.62 930.17 160.23 60.97 45.83 38.58 31.10 24.00 23.62 21.68 19.69 19.69 19.29 18.55 16.51 16.27 13.82 12.44 12.15 12.09
9.12 6.28 6.22 5.30 5.12 4.43 4.06 3.88 3.54 2.94 2.70 2.66 2.42 2.05 1.93 1.83 1.04 0.64 0.63 0.62 0.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00

51

F FY 1998
Percent of total revenues
100.0% 59.5% 10.2% 3.9% 2.9% 2.5% 2.0% 1.5% 1.5% 1.4% 1.3% 1.3% 1.2% 1.2% 1.1% 1.0% 0.9% 0.8% 0.8% 0.8% 0.6% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 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% 0.0% 0.0% 0.0%

1998 County Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type

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

Per capita
amount ($)
1,052.28 254.11 126.99 70.90 67.86 57.86 48.62 43.77 39.35 34.61 26.75 25.88 24.92 20.82 18.19 17.58 16.51 13.70 12.26 11.45 10.15 10.15
9.98 9.70 9.61 9.57 8.49 7.03 6.18 5.43 5.19 5.12 4.04 3.79 3.62 3.26 2.68 2.48 2.37 1.31 0.00 0.00 0.00 0.00 0.00

F FY 1998
Percent of total expenditures
100.0% 24.1% 12.1% 6.7% 6.4% 5.5% 4.6% 4.2% 3.7% 3.3% 2.5% 2.5% 2.4% 2.0% 1.7% 1.7% 1.6% 1.3% 1.2% 1.1% 1.0% 1.0% 0.9% 0.9% 0.9% 0.9% 0.8% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

52

1998 Consolidated Fiscal Planning Guide
County Group Number Reporting = Population Range = 1998 Estimated Population =

All 3 All groups 464,711

All FY 1998

Table 1. General Revenues by Source
Source Total General Revenues

Average amount ($)
138,718,140

Per capita amount ($)
904.18

Property Taxes Real and personal property taxes All other property taxes

35,179,263 27,392,535
7,786,728

227.10 176.84
50.27

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

43,265,466 22,046,362
0 21,219,104

279.31 142.32
0.00 136.98

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

16,032,176 2,502,054 5,403,374 1,860,905 6,182,410 250,298

103.50 16.15 34.88 12.01 39.91 1.37

Licenses, Permits and Fees

6,124,628

39.54

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

14,228,522 3,533,940 6,607,179 424,369 3,663,033

91.85 22.81 42.65
2.74 23.65

Service Charge and Other Revenues Service charges Other revenues

23,888,086 5,990,292
19,240,627

151.47 38.67
124.21

53

1998 Consolidated Fiscal Planning Guide

Table 2. General Operating Expenditures by Category

Purpose Total General Operating

Average amount ($)
100,672,390

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

16,942,640 1,926,718 967,036 874,059 9,032,531 2,311,036 1,780,199 644,461

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

38,124,952 7,624,649
15,484,073 3,015,912 6,714,489
10,447,187

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

6,228,566 2,365,428 1,088,816
807,548 248,362 1,157,306 1,683,319

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

13,517,401 0
3,391,886 1,321,357 1,027,515 1,754,195 6,607,179

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

3,641,046 372,132 429,833
4,015,021 859,335

All FY 1998
Per capita amount ($)
649.90
109.38 12.44 6.24 5.64 58.31 14.92 13.02 4.16
246.12 49.22
113.28 19.47 43.35 67.44
18.02 15.27
7.03 5.21 1.60 7.47 9.21
87.26 0.00
21.90 8.53 6.63 9.38
42.65
23.51 2.64 2.77
21.47 4.70

54

1998 Consolidated Fiscal Planning Guide

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

Purpose
Highways, Streets and Drainage Highways and streets Drainage

Average amount ($)
6,905,031 6,090,105 2,444,779

Leisure Services Parks and recreation Libraries

7,947,132 7,111,029 1,254,155

Education (non-school board)

0

Community Development Building inspection and regulation Community development

4,356,567 1,173,616 3,182,951

Other General Operating

3,009,053

All FY 1998
Per capita amount ($)
44.58 39.32 13.38
51.30 45.91
8.90
0.00
28.12 7.58
20.55
19.43

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

Source

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures

5,478,500

35.37

Total Construction

27,658,678

178.55

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

13,434,966 11,257,377
4,411,306 3,403,249 1,466,488 1,023,767
591,006 460,210 363,148 226,201 252,111 271,678 225,021 183,535 124,872

95.30 72.67 28.48 18.62
9.47 7.49 4.32 3.37 2.66 1.65 1.63 1.49 1.23 1.00 0.81

55

1998 Consolidated Fiscal Planning Guide

All FY 1998

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

and Interest Paid by Type

Average

Per capita

Category

amount ($)

amount ($)

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

20,752,710 0
2,633,380 1,380,860
0

147.20 0.00
14.08 7.38 0.00

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

7,274,730 4,140,000
881,850 1,576,420
0

46.96 26.73
4.71 10.18
0.00

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

58,445,510 19,283,330 18,734,650
6,260,560 0

377.30 124.49 100.16
40.42 0.00

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

3,163,290 1,027,060
940,330 284,780
0

20.42 6.63 5.03 1.84 0.00

Number reporting
2 0 2 2 0
3 3 2 3 0
3 3 2 3 0
3 3 2 3 0

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

Sinking funds Bond funds All other funds

Category

Average amount ($)
13,672,186 15,822,119 102,619,736

Per capita amount ($)
88.26 102.14 662.47

Number reporting
3 3 3

56

1998 Consolidated Fiscal Planning Guide

All FY 1998

Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding)

Purpose
1 Multi-purpose 2 Water/sewer 3 Water/sewer 4 All other 5 All other 6 Public buildings 7 Multi-purpose 8 Public buildings 9 Solid waste system 10 Law enforcement 11 All other 12 Highways, streets

Type of issue
G.O. revenue bond other long-term revenue bond other long-term
lease pool lease pool
G.O. revenue bond
lease pool lease pool
G.O.

Average amount ($)
51,170,000 45,051,960 20,648,490 11,811,660
8,410,400 4,578,400 4,015,300 3,990,000 3,425,000 2,802,360 2,041,390 2,000,000

Number reporting
1 3 1 3 2 1 2 1 1 1 1 1

Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type)

Type of fund

----- Revenues -----

Average

Number

amount ($)

reporting

----- Expenditures -----

Average

Number

amount ($)

reporting

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

29,714,270

2

17,398,490

2

0

0

0

0

0

0

0

0

4,165,250

2

2,868,360

2

5,173,000

2

1,873,420

2

2,459,000

3

3,431,280

3

Table 8. Average Personnel Expenditures for Current Operations

Category

Average amount ($)

As % of current operations

Employee benefits Gross salaries and wages Total personnel expenditures

12,349,660 49,562,660 64,965,180

13.1% 52.7% 69.1%

57

1998 Consolidated Fiscal Planning Guide

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

Per capita
amount ($)
1,237.60 210.77 176.84 142.32 136.98 65.00 42.65 39.91 36.69 34.88 32.69 29.54 27.39 26.12 25.85 23.65 22.81 16.15 15.87 13.11 12.13 12.01 10.50
9.79 8.67 8.15 6.95 6.67 5.23 5.18 4.95 4.59 4.58 4.25 4.24 2.74 2.16 1.39 1.37 1.25 0.67 0.64 0.14 0.13 0.00 0.00 0.00 0.00

58

All FY 1998
Percent of total revenues
100.0% 17.0% 14.3% 11.5% 11.1% 5.3% 3.4% 3.2% 3.0% 2.8% 2.6% 2.4% 2.2% 2.1% 2.1% 1.9% 1.8% 1.3% 1.3% 1.1% 1.0% 1.0% 0.8% 0.8% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 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%

1998 Consolidated Fiscal Planning Guide

Table 10. Ranking of Per Capita Expenditures by Type

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

Per capita
amount ($)
1,312.26 185.12 178.55 122.50 113.28 67.44 58.31 49.22 45.91 43.35 42.65 39.32 35.37 30.52 29.53 21.90 21.47 20.55 19.47 19.43 15.27 14.92 13.38 13.02 12.44
9.38 9.21 8.90 8.53 7.58 7.47 7.03 6.63 6.24 5.64 5.21 4.70 4.16 2.77 2.64 1.65 1.60 0.00 0.00 0.00

All FY 1998
Percent of total expenditures
100.0% 14.1% 13.6% 9.3% 8.6% 5.1% 4.4% 3.8% 3.5% 3.3% 3.3% 3.0% 2.7% 2.3% 2.3% 1.7% 1.6% 1.6% 1.5% 1.5% 1.2% 1.1% 1.0% 1.0% 0.9% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0%

59

1998 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 of jurisdictions in the group). Enterprise Funds: All fund activities of the government that are self-supporting. Examples would be trash and garbage collection, parking garages, ports, hospitals, golf courses, housing and self-insurance pools. General Capital Expenditures: Purchases of land, equipment, and structures; and construction for all non-enterprise 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 1998 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 9

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 9.
Other Charges: Service charges not listed elsewhere in Table 9.
Other Licenses: Licenses not listed elsewhere in Table 9.
Other Miscellaneous Revenue: All revenue not listed elsewhere in Table 9.
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 10 County Hospital, DHR Health Grants and
Public Health: Regarded as separate expenditure categories for purposes of Table 10. Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed elsewhere in Table 10.

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1998 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 Franchise payments taxes Other excise and special use taxes
Licenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees
Intergovernmental Revenues, by Type Payments in lieu of taxes General public purpose grants Fuel, oil and road mileage Road, street and bridge funds (DOT contracts) Water/wastewater grants Solid waste grants Revenues of county boards of health Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer grants Other intergovernmental revenues
Intergovernmental Revenues, by Source State Other local governments Federal DHR 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 Special assessments Fire service subscription fees Other service charges

Other revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers Receipts from sales of materials and surplus equipment Receipts from sale of real property (land and buildings) Cemetery fees Rents and royalties 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 Juvenile and magistrate court Probate court Clerk of courts Municipal court2
Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department
Community Development Community development Building inspection and regulation
Highways Highways, roads and bridges Drainage
Health and Human Service County hospital Payments to other hospitals

1 DeKalb and Fulton Counties only

2 Consolidated governments only

61

1998 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
Enterprise Fund Expenditures
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
Cash and Investment Assets Held at End of Fiscal Year
Cash and Deposits Federal Securities Federal Agency Securities State and Local Government Securities
Cash and Investment Assets Held, by Type Sinking funds Bond funds Held in other funds

62

1998 County Fiscal Planning Guide

Appendix C: Index to Counties and Consolidated Governments

County

1998 Estimated population

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

16,493 90,630
7,138 191,329 10,375
3,673 41,968 12,798 40,344 71,929 17,496 16,353 156,086 11,185 13,571 16,000 23,482 50,614 22,854 17,837
5,053 47,443 9,078 83,021 50,547 9,442 225,543 16,679 22,813 134,498 3,453 208,999 6,660 566,203 34,298 40,156 91,118 182,752 15,011 85,028 10,667 20,725 15,058 14,851 593,850 27,035 18,108 10,388 95,309 89,843 12,197 2,401 36,483 19,335 21,023 9,949 18,622 88,609 85,185 86,130 19,080 739,367 18,672 2,512 67,320 41,052 21,501 13,651 522,095 31,858 119,210 9,134

Responded Group to survey

D

Y

B

Y

F

Y

A

Y

E

Y

F

Y

C

Y

E

Y

C

Y

B

Y

D

Y

D

Y

A

Y

E

Y

E

Y

D

Y

D

Y

B

Y

D

Y

D

Y

F

Y

C

Y

F

Y

B

Y

B

Y

F

Y

A

Y

D

Y

D

Y

A

Y

F

Y

A

Y

F

Y

A

Y

C

Y

C

Y

B

Y

A

Y

D

Y

B

Y

E

Y

D

Y

D

Y

E

Y

A

Y

C

Y

D

Y

E

Y

B

Y

B

Y

E

Y

F

Y

C

Y

D

Y

D

Y

F

Y

D

Y

B

Y

B

Y

B

Y

D

Y

A

Y

D

Y

F

Y

B

Y

C

Y

D

Y

E

Y

A

Y

C

Y

A

Y

F

Y

County
73. Haralson 74. Harris 75. Hart 76. Heard 77. Henry 78. Houston 79. Irwin 80. Jackson 81. Jasper 82. Jeff Davis 83. Jefferson 84. Jenkins 85. Johnson 86. Jones 87. Lamar 88. Lanier 89. Laurens 90. Lee 91. Liberty 92. Lincoln 93. Long 94. Lowndes 95. Lumpkin 96. Macon 97. Madison 98. Marion 99. McDuffie 100. McIntosh 101. Meriwether 102. Miller 103. Mitchell 104. Monroe 105. Montgomery 106. Morgan 107. Murray 108. Newton 109. Oconee 110. Oglethorpe 111. Paulding 112. Peach 113. Pickens 114. Pierce 115. Pike 116. Polk 117. Pulaski 118. Putnam 119. Quitman 120. Rabun 121. Randolph 122. Rockdale 123. Schley 124. Screven 125. Seminole 126. Spalding 127. Stephens 128. Stewart 129. Sumter 130. Talbot 131. Taliaferro 132. Tattnall 133. Taylor 134. Telfair 135. Terrell 136. Thomas 137. Tift 138. Toombs 139. Towns 140. Treutlen 141. Troup 142. Turner 143. Twiggs 144. Union

1998 Estimated population
24,653 22,315 21,833 10,082 104,667 105,808
8,982 37,641 10,155 12,751 17,767
8,447 8,316 23,020 14,706 6,986 43,772 22,767 59,162 8,276 8,585 85,231 18,981 13,244 24,312 6,712 21,770 10,018 23,112 6,409 21,176 19,645 7,741 15,091 32,682 57,847 23,737 11,418 73,534 24,462 19,679 15,794 12,645 36,308 8,401 17,559 2,486 13,406 7,881 68,305 3,945 14,431 9,788 57,626 25,421 5,468 31,324 6,935 1,908 18,975 8,306 11,558 11,146 42,953 36,673 25,828 8,529 6,003 58,783 9,160 10,126 16,519

Responded Group to survey

D

Y

D

Y

D

Y

E

Y

A

Y

A

Y

F

Y

C

Y

E

Y

E

Y

D

Y

F

N

F

Y

D

Y

E

Y

F

Y

C

Y

D

Y

B

Y

F

Y

F

Y

B

Y

D

Y

E

Y

D

Y

F

Y

D

Y

E

Y

D

Y

F

Y

D

Y

D

Y

F

Y

D

Y

C

Y

B

Y

D

Y

E

Y

B

Y

D

Y

D

Y

D

Y

E

Y

C

Y

F

Y

D

Y

F

Y

E

Y

F

Y

B

Y

F

Y

E

Y

F

Y

B

Y

C

Y

F

Y

C

Y

F

Y

F

Y

D

Y

F

Y

E

Y

E

Y

C

Y

C

Y

C

Y

F

Y

F

Y

B

Y

F

Y

E

Y

D

Y

63

1998 County Fiscal Planning Guide

Appendix C: Index to Counties and Consolidated Governments

County
145. Upson 146. Walker 147. Walton 148. Ware 149. Warren 150. Washington 151. Wayne 152. Webster

1998 Estimated population
27,075 63,082 54,485 35,364
6,059 20,033 25,437
2,193

Responded Group to survey

C

Y

B

Y

B

Y

C

Y

F

Y

D

Y

C

Y

F

Y

County
153. Wheeler 154. White 155. Whitfield 156. Wilcox 157. Wilkes 158. Wilkinson 159. Worth

1998 Estimated population
4,875 17,457 82,039
7,365 10,568 10,838 22,485

Responded Group to survey

F

Y

D

Y

B

Y

F

Y

E

Y

E

Y

D

Y

Population data are estimates for 1998 obtained from the Bureau of the Census, Department of Commerce. * - Consolidated governments

64