"..,. ., " ' .. $ 111111 111111 111111 111111 GEORGJIA LOCAL GOVERNMENT FINANCE .. 1999 County and Consolidated Governments Fiscal Planning Guide , Georgia Department of Community Affairs August 2000 1999 County Fiscal Planning Guide 111111 111111 111111 111111 GEORGIA LOCAL GOVERNMENT FINANCES 1999 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 I (800) 651-7954 (TDD) --------- The Fiscal Planning Guide provides data collected from counties and consolidated governments in Georgia through the 1999 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 I and the following June 30 of each year. Data in this report is for the fiscal year which ended between July I, 1998 and June 30, 1999. 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 Using this Guide Group Population Ranges County Population Group Ranges T Total, all Counties A Population 100,000 and Above B 50,000 - 99,999 C 25,000-49,999 D 15,000 - 24,999 E 10,000 - 14,999 F Less than 10,000 Consolidated Government Tables Appendix A. Glossary Appendix B. Data Categories Appendix C. Index to Counties and Consolidated Governments I 2 3 3 T-I A- I B-1 C-I D- I E- I F- I T- I 60 61 63 1999 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 1999 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 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 2 1999 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. The "Fine Print" There may be questions on the definition or use of a particular term. Most local governments will begin using the new Uniform Chart of Accounts for Local Governments in their fiscal year ending in 2001. Conversion to the uniform chart will provide greater uniformity in local government financial reporting. However, since 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 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 teedback, Ideas on additional data, how to present the information, and ways to better serve Georgia's local governments will be greatly appreciated. County Population Group Ranges Group A B C D E F Total Population range 100,000 and Above 50,000 - 99,999 25,000 - 49,999 15,000 - 24,999 10,000 - 14,999 Less than 10,000 AU counties Number in group 11 22 21 42 24 36 156 Number reporting II 22 21 42 24 34 154 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. 3 1999 County Fiscal Planning Guide County Group - Number Reporting = Population Range = = 1998 Estimated Population T 154 All Groups 7,162,990 T FY 1999 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 31.130,721 669.29 Property Taxes Real and personal property taxes All other property taxes 11,675,921 9,137,649 2.538,272 251.03 196.45 54.57 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 9,038,150 3,013,844 1,627,673 4,396,633 1,405,090 235.853 865,620 193,208 81,301 29,108 194.31 64.80 34.99 94.52 \i 30.21 5.07 18.61 4.15 1.75 0.63 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues 829,579 3,003,103 1,315,648 925,247 204,449 557,760 5,178,877 1.042,773 4.136,104 17.84 64.56 28.29 19.89 4.40 11.99 111.34 22.42 88.92 T-1 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriffs department . Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court i'Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) T-2 T FY 1999 ii Average amount ($) Per capita amount ($) 20,574,036 4,177,514 369,412 382,138 356,393 1,775,117 561,573 585,433 147,448 442.33 89.81 7.94 8.22 7.66 38.16 12.07 t; 12.59 3.17 6,103,496 1,838,687 1,166,153 226,250 1,492,065 1,380,341 131.22 39.53 t 25.07 1' 4.86 32.08 ~. 29.68 1,881,686 693,484 240,185 413,942 156,973 377,102 0 40.46 14.91 5.16 8.90 3.37 8.11 0.00 3,351,634 559,388 213,439 563,947 559,287 530,327 925,247 72.06 12.03 4.59 12.12 12.02 11.40 19.89 448,116 9.63 564 0.01 70,387 1.51 149,090 3.21 228,075 4.90 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways. streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating T FY 1999 Average amount ($) Per capita amount ($) 1.868.123 1,796,309 71,814 40.16 38.62 1.54 1,155,014 624,717 530,296 24.83 13.43 11.40 11,756 0.25 504,457 . 248,115 256,342 10.85 5.33 5.51 1,072,240 23.05 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Natural resources (Const.) 3 Community development (Const.) 4 General government buildings (Const.) 5 Highways and streets (Land) 6 Jail (Const.) 7 Education - general govt. (Const.) 8 Parks and recreation (Const.) 9 Libraries (Const.) 10 Parks and recreation (Land) 11 Garbage and trash disposal (Const.) 12 Ambulance service (Const.) 13 Public welfare and social services (Const.) 14 Drainage (Const.) 15 Other expenditures (Const.) 1,997,869 3.760,490 3.530,276 362,697 1,009,991 1,732,361 703.589 800,815 282,685 897,828 1,498,847 579,480 325,091 214,652 565,220 872,358 547,565 42.95 80.85 52.86 26.68 18.98 18.80 14.15 12.57 9.31 9.09 8.70 8.57 7.74 6.85 6.61 5.77 5.17 T- 3 1999 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 51,132,364 14,997,872 1,465,416 810,313 4,455,312 337.62 86.42 32.15 19.08 69.64 3,742,960 1,332,036 368,394 464,045 4,256,372 36.31 13.62 5.61 9.45 69.64 36,060,993 20,101,156 2,966,070 2,191,645 2,330,644 365.99 198.52 43.48 42.67 62.80 1,741,565 858.748 133,997 139,864 126,060 17.19 9.09 1.89 2.71 2.02 T FY 1999 Number reporting r e II 11 23 77 51 47 40 62 113 55 r 50 I: 39 ~ 59 112 31 48 43 56 108 53 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 2,577,216 23,929,621 22,156.933 Per capita amount ($) 24.78 186.09 478.75 Number reporting 42 30 153 T-4 1999 County Fiscal Planning Guide T FY 199 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose 1 Education 2 Water/sewer system 3 Public buildings 4 Jails 5 Highways, streets and drainage 6 All other 7 Multi-purpose 8 Parks and recreation facilities 9 Parks and recreation facilites 10 Solid waste system 11 All other 12 Jails 13 Water/sewer system 14 Public buildings 15 All other Type of issue G.O. revenue bond G.O. G.O. G.O. revenue bond G.O. revenue bond G.O. revenue bond G.O. other long-term G.O. lease pool other long-term Average amount ($) 91,355,000 40,915,536 19,105,281 18,318,213 17,552,952 17,005,467 10,946,498 9,941,485 7,737,728 6,753,754 5,416,516 5,009,805 4,598,625 4,189,215 4,106,347 Number reporting 1 38 9 11 4 8 6 4 8 7 13 3 6 21 13 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund Revenues Average amount ($) Number reporting Expenditures Average amount ($) Number reporting Water and sewer Electric supply 12,168,609 50 o o 12,933,291 50 o o Gas supply 455,389 I 527,775 1 Airport 615,867 8 1,280,465 10 Solid waste system 1,954,211 50 2,626,747 50 Other enterprise funds 834,919 33 1,462,130 33 I t 1 Table 8. Average Personnel Expenditures for Current Operations t [ Average As% of current l Category amount ($) operations Employee benefits Gross salaries and wages Total personnel expenditures 2,548,971 9,742,515 12,291,486 13.0% 49.6% 62.6% T-5 1999 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Hospital charges 2 Real and personal property taxes 3 MARTA sales tax 4 Water and sewer system 5 Special purpose sales tax 6 Local option sales tax 7 Interest earnings on investments 8 State intergovernmental revenues 9 Fines, forfeits and court fees 10 Motor vehicle taxes 11 Solid waste system 12 State DHR health grants 13 Insurance premiums taxes 14 Gas supply system 15 Federal intergovernmental revenues 16 All additional revenues 17 Public utilities taxes 18 Other enterprise funds 19 Ambulance charges 20 Landfill fees 21 Business licenses and occupational taxes 22 Garbage and trash collection charges 23 Tax collection fees 24 Fire service subscription fees 25 Other service charges 26 Building permits 27 Fee collections of county officers 28 Intangible taxes (regular and recording) 29 Other excise and special use taxes 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 Rents and royalties 38 Franchise payments taxes 39 Receipts from sale of materials 40 Cemetery fees 41 Receipts from sale of real property 42 Other licenses, permits and fees 43 Alcoholic beverage taxes 44 Mobile home taxes 45 Parking facilities and meters 46 Railroad equipment tax 47 Electric supply system T-6 T FY 1999 Per capita amount ($) 1,757.00 649.25 196.45 188.01 131.55 119.95 82.53 38.41 28.29 27.79 25.13 20.52 19.89 18.61 16.84 14.03 13.86 13.85 11.97 10.03 9.89 9.34 8.94 8.89 8.75 8.24 7.45 7.31 6.78 6.09 5.82 5.58 5.23 4.90 4.41 3.11 3.05 2.72 2.69 2.28 2.10 2.03 1.35 1.19 1.18 0.53 0.18 0.00 Percent of total revenues 100.0% 37.0% 11.2% 10.7% 7.5% 6.8% 4.7% 2.2% 1.6% 1.6% 1.4% 1.2% 1.1% 1.1% 1.0% 0.8% 0.8% !\ 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 1999 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures Debt service costs 2 Water and sewer system 3 Construction (non-utility) 4 County/municipal hospital 5 Purchase of equipment and land 6 Police department 7 Sheriffs department 8 Highways and streets 9 General administration 10 Jail 11 Fire department 12 Solid waste system 13 Other general expenditures 14 Other enterprise funds 15 State DHR health grants 16 Gas supply system 17 Payments to other hospitals 18 Correctional institute 19 Superior court 20 Ambulance service 21 General insurance 22 Parks and recreation 23 Garbage and trash collection 24 General government buildings 25 Public health 26 Public welfare and social services 27 Garbage and trash disposal 28 Libraries 29 Financial administration 30 Juvenile and magistrate court 31 Clerk of courts 32 Tax commissioner 33 Airport 34 Tax assessor/appraiser 35 State Court 36 Building inspection and regulation 37 Community development 38 Drainage 39 Legal fees 40 Probate court 41 Education (general government) . 42 Natural resources 43 Parking facilities and meters T -7 Per capita amount ($) 1,068.11 142.09 139.88 88.50 61.25 44.47 44.29 39.53 38.74 38.16 35.17 31.56 28.05 24.27 20.96 19.89 19.52 17.72 15.65 15.11 14.76 14.19 13.92 13.32 12.26 12.16 12.02 11.95 11.59 9.11 8.93 8.43 8.22 7.91 7.77 6.93 6.61 6.53 5.06 4.12 3.38 2.26 1.73 0.15 T FY 1999 Percent of total expenditures 100.0% 13.3% 13.1% 8.3% 5.7% 4.2% 4.1% 3.7% 3.6% 3.6% 3.3% 3.0% 2.6% 2.3% 2.0% 1.9% 1.8% 1.7% 1.5% 1.4% 1.4% 1.3% 1.3% 1.2% 1.1% 1.1% 1.1% 1.1% 1.1% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.3% 0.2% 0.2% 0.0% 1999 County Fiscal Planning Guide County Group - . A = Number Reporting 11 = Population Range 100,000 and Above = 1998 Estimated Population 3,476,326 A FY 1999 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 263,229,779 832.93 Property Taxes Real and personal property taxes All other property taxes 102,918,353 82,292,600 20,625,753 325.66 260.40 65.27 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 74,524,482 18,829,480 22,787,417 32,907,585 235.81 59.58 72.11 104.13 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 10,386,964 1,916,069 5,612,184 2,094,528 579,629 184,553 32.87 6.06 17.76 6.63 1.83 0.58 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 8,967,253 21,207,117 8,312,946 5,917,369 943,870 6,032,931 28.37 67.10 26.30 18.72 2.99 19.09 Service Charges and Other Revenues Service charge revenues Other revenues 45,225,610 5,952,982 39,272,627 143.11 18.84 124.27 A-I ---------------------------- --- 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) A -2 A FY 1999 Average amount ($) Per capita amount ($) 163,008,398 34,436,666 3,806,329 2,622,563 2,136,788 14,865,854 4,805,485 5,196,945 1,002,702 50,215,627 9,355,928 15,004,913 1,069,594 11,717,049 13,068,143 515.80 108.97 12.04 8.30 6.76 47.04 15.21 16.44 3.17 158.90 29.60 47.48 3.38 37.08 41.35 16,015,576 6,553,761 2,622,397 3,606,794 703,857 2,528,766 0 50.68 20.7, 4 8.30 11.41 2.23 8.00 0.00 27,604,850 6,498,515 2,520,801 4,488,017 5,561,337 2,618,811 5,917,369 87.35 20.56 7.98 14.20 17.60 8.29 18.72 744,444 2.36 7,900 0.02 261,518 0.83 405,548 1.28 69,477 0.22 1999 County Fiscal Planning Guide A FY 1999 Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Average amount ($) 9,525,140 8,711,649 813,490 10,772,483 4,960,320 5,812,163 46,255 Per capita amount ($) 30.14 27.57 t 2.57 ~ 34.09 15.70 '. 18.39 0.15 Community Development Building inspection and regulation Community development Other General Operating 4,526,288 2,005,767 2,520,521 9,121,069 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Total Equipment, Land and Structures 17,752,474 14.32 6.35 ~ 7.98 28.86 ~ ~, f Per capita amount ($) ~ t 56.17 Total Construction 30,048,043 95.08 1 Highways and streets (Const.) 2 Community development (Const.) 3 Highways and streets (Land) 4 General government buildings (Const.) 5 Parks and recreation (Land) 6 Libraries (Const.) 7 General administration (Land) 8 Public welfare and social services (Const.) 9 Drainage (Const.) 10 Parks and recreation (Const.) 11 Public health (Const.) 12 Police department (Land) 13 Garbage and trash disposal (Const.) 14 General government buildings (Land) 15 General administration (Const.) 16 Fire department (Const.) 17 Fire department(Land) 18 Juvenile and magistrate court (Const.) 18,358,372 8,180,836 5,986,043 4,879,354 4,707,826 2,447,651 2,226,125 2,130,457 1,969,740 1,902,730 2,350,980 1,483,604 478,750 939,465 1,374,458 1,169,100 837,741 1,023,522 56.19 27.34 18.94 14.53 13.09 7.99 7.04 6.39 5.41 5.06 4.69 4.11 4.02 2.97 2.81 2.76 2.58 2.46 A- 3 1999 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 222,784,500 35,000,000 8,028,464 2,782,681 38,021,250 353.22 68.08 53.59 13.53 71.57 15,561,236 4,938,342 1,381,297 1,965,382 38,021,250 43.46 10.63 3.64 6.42 71.57 151,059,449 104,043,998 14,037,174 10,955,505 41,000,000 421.87 224.02 36.99 37.65 72.41 7,175,179 5,175,502 520,531 759,009 999,993 20.04 11.14 1.37 2.61 1.88 A FY 1999 Number reporting 2 3 3 7 4 9 6 6 9 4 , 9 6 6 10 I 9 6 6 10 4 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 8,391,576 100,466,053 218,163,071 A -4 Per capita amount ($) 20.19 216.32 690.32 Number reporting 7 6 11 999 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Average Number amount ($) reporting Water/sewer system 2 Education 3 Public buildings 4 All other 5 All other 6 Multi-purpose 7 Jails 8 All purposes 9 Highways, streets and drainage 10 Parks and recreation facilites II All other 12 Solid waste system revenue bond 165,128,566 7 G.O. 91,355,000 I G.O. 74,468,450 2 revenue bond 65,029,570 2 other long-term 48,900,000 I G.O. 48,608,987 I G.O. 41,867,585 4 short-term 41,000,000 I G.O. 35,054,500 2 G.O. 28,741,380 2 G.O. 18,845,500 2 revenue bond 16,277,500 2 A FY 1999 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Revenues Expenditures ., Type of fund Average amount ($) Number reporting Average amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 61,787,043 8 o o o o 1,308,235 3 6,867,643 8 3,708,352 4 60,254,974 8 o o o o 3,415,788 3 9,957,752 8 7,478,219 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 22,473,481 82,060,371 104,533,853 As% of current operations 14.3% 52.2% 66.5% A5 --~--~-~~--~----,-------~---~~~~== 1999 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by TYI~e Purpose Total per capita revenues I Real and personal property taxes 2 MARTA sales tax 3 Special purpose sales tax 4 Water and sewer system 5 Local option sales tax 6 Interest earnings on investments 7 Motor vehicle taxes 8 Fines, forfeits and court fees 9 State intergovernmental revenues 10 All additional revenues II Federal intergovernmental revenues 12 State DHR health grants 13 Solid waste system 14 Insurance premiums taxes 15 Business licenses and occupational taxes 16 Public utilities taxes 17 Other enterprise funds 18 Tax collection fees 19 Intangible taxes (regular and recording) 20 Building permits 21 Landfill fees 22 Other service charges 23 Hotel/motel tax 24 Other excise and special use taxes 25 Ambulance charges 26 FIFA, penalties, interest and cost 27 Alcoholic beverage taxes 28 Fee collections of county officers 29 Garbage and trash collection charges 30 Special assessments 31 Franchise payments taxes 32 Parks and recreation charges 33 Other local intergovernmental revenues 34 Airport 35 Rents and royalties 36 Alcoholic beverage taxes 37 Other licenses, permits and fees 38 Receipts from sale of real property 39 Receipts from sale of materials 40 Parking facilities and meters 41 Mobile home taxes 42 Railroad equipment tax 43 Cemetery fees 44 Electric supply system 45 Fire service subscription fees 46 Gas supply system 47 Hospital charges A-6 A FY 1999 Per capita amount ($) 1,277.97 260.40 188.01 168.91 166.05 96.44 67.61 30.93 27.12 26.30 22.52 19.69 18.72 17.83 17.76 16.54 10.31 10.09 9.89 9.01 8.92 7.97 7.73 6.84 6.45 6.35 6.09 6.06 5.85 4.84 4.34 3.93 3.02 2.99 2.96 2.71 1.77 1.66 1.41 0.88 0.57 0.36 0.15 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 20.4% 14.7% 13.2% 13.0% 7.5% 5.3% 2.4% 2.1% 2.1% 1.8% 1.5% 1.5% 1.4% 1.4% 1.3% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1999 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures I Water and sewer system 2 Debt service costs 3 County/municipal hospital 4 Construction (non-utility) 5 Purchase of equipment and land 6 Police department 7 General administration 8 Fire department 9 Jail 10 Sheriffs department II Other general expenditures 12 Highways and streets 13 Solid waste system 14 Superior court 15 Other enterprise funds 16 Payments to other hospitals 17 State DHR health grants 18 Libraries 19 Public welfare and social services 20 Garbage and trash collection 21 General insurance 22 Parks and recreation 23 General government buildings 24 Public health 25 Financial administration 26 Juvenile and magistrate court 27 Ambulance service 28 Correctional institute 29 Tax commissioner 30 State Court 31 Community development 32 Clerk of courts 33 Airport 34 Building inspection and regulation 35 Tax assessor/appraiser 36 Drainage 37 Education (general government) 38 Legal fees 39 Probate court 40 Natural resources 41 Garbage and trash disposal 42 Parking facilities and meters A -7 Per capita amount ($) 1,151.95 161.94 142.15 96.68 95.08 56.17 49.17 47.04 44.22 37.08 29.60 28.86 27.57 25.86 20.74 20.35 20.12 18.72 18.39 17.60 17.03 16.44 15.70 15.21 14.20 12.04 11.41 10.88 8.31 8.30 8.30 8.23 8.00 7.73 7.09 6.76 5.74 4.86 4.11 2.23 0.99 0.91 0.15 A FY 1999 Percent of total expenditures 100.0% 14.1% 12.3% 8.4% 8.3% 4.9% 4.3% 4.1% 3.8% 3.2% 2.6% 2.5% 2.4% 2.2% 1.8% 1.8% 1.7% 1.6% 1.6% 1.5% 1.5% 1.4% 1.4% 1.3% 1.2% 1.0% 1.0% 0.9% 0.7% 0.7% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.2% 0.1% 0.1% 0.0% 1999 County Fiscal Planning Guide County Group - = Number Reporting = Population Range = 1998 Estimated Population B 22 50,000 99,999 1,604,747 B FY 1999 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 39,486,455 541.33 Property Taxes Real and personal property taxes All other property taxes 12,705,755 9,571,514 3,134,241 174.19 131.22 42.97 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 13,613,413 5,940,227 0 7,673,186 186.63 81.44 0.00 105.19 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 2,226,267 370,994 1,362,261 228,861 176,066 88,086 30.52 5.09 18.68 3.14 2.41 1.21 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 827,909 4,660,319 2,029,156 1,901,212 431,062 298,889 11.35 63.89 27.82 26.06 5.91 4.10 Service Charges and Other Revenues Service charge revenues Other revenues 5,452,793 1,352,371 4,100,422 74.75 18.54 56.21 B-1 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department Courts Superior couit State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) B -2 B FY 1999 Average amount ($) Per capita amount ($) 27,259,294 5,016,192 347,194 555,505 555,305 2,187,248 682,019 404,510 284,411 9,160,890 3,901,510 587,426 540,732 2,046,611 2,084,611 373.71 68.77 4.76 7.62 7.61 29.99 9.35 5.55 3.90 125.59 53.49 r 8.05 t;. .~ 7.41 28.06 28.58 2,313,635 709,525 201,484 588,069 206,820 607,737 0 31.72 9.73 2.76 8.06 2.84 8.33 0.00 4,117,523 102,972 105,567 968,132 520,801 518,839 1,901,212 56.45 1.41 1.45 13.27 7.14 7.11 26.06 720,966 9.88 0 0.00 92,607 1.27 179,143 2.46 449,216 6.16 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating B FY 1999 Average amount ($) 2,661,251 2,582,219 79,032 Per capita amount ($) 36.48 35.40 1.08 1,407,391 947,246 460,145 19.29 12.99 6.31 40,412 0.55 608,496 451,381 157,115 1,212,539 8.34 6.19 2.15 " 16.62 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction I Highways and streets (Const.) 2 Other expenditures (Const.) 3 General government buildings (Const.) 4 Clerk of courts (Const.) 5 Libraries (Const.) 6 Parks and recreation (Const.) 7 Jail (Const.) 8 Community development (Const.) 9 Drainage (Const.) 10 General administration (Const.) II Garbage and trash disposal (Const.) 12 Public welfare and social services (Const.) 13 Public health (Const.) 14 Garbage and trash disposal (Land) 15 Highways and streets (Land) 16 Education - general govt. (Const.) 17 Financial administration (Land) 18 Sheriffs department (Land) B-3 1,919,221 6,234,779 4,272,708 1,841,205 1,851,527 2,235,245 2,000,000 1,462,956 1,294,327 900,782 654,814 520,918 480,496 428,820 384,414 389,965 393,386 486,486 355,271 305,983 26.31 85.47 55.59 26.04 24.92 24.53 23.22 19.71 17.87 11.05 8.56 7.40 6.87 6.31 5.77 5.59 5.44 5.10 4.53 4.23 1999 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 20,804,250 13,423,750 495,786 2,061,324 5,125,380 298.79 182.37 6.61 31.07 73.16 1,844,762 1,252,778 423,369 1,074,318 6,771,946 25.13 17.62 5.81 15.14 96.66 23.852,003 10,645,909 4,264,205 4,394,384 2,693,108 324.97 154.68 58.51 61.22 45.64 1,088,534 323,948 211,882 236,796 171,320 14.83 4.~7 2.91 3.34 2.45 B FY 1999 Number reporting ~, t l I 4 4 4 12 ~ 6 14 9 14 t' t 17 j; ",; 6 14 11 14 18 3 14 11 14 17 6 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds GeneraVother funds Average amount ($) 3,080,733 9,133,329 24,971,621 B -4 Per capita amount ($) 39.63 121.97 344.39 Number reporting 12 10 21 1999 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Average amount ($) Number reporting Water/sewer system 2 Jails 3 Water/sewer system 4 Jails 5 Multi-purpose 6 Public buildings 7 Public buildings 8 All other 9 Solid waste system 10 Water/sewer system II Law enforcement and corrections 12 Industrial revenue bonds revenue bond 25,611,563 12 other long-term 10,420,000 1 G.O. 10,197,500 2 G.O. 8,140,000 3 G.O. 7,210,000 1 G.O. 7,007,500 2 lease pool 6,076.191 8 G.O. 6,064,000 5 G.O. 4,313,333 3 other long-term 4,065,668 II G.O. 4,000,000 1 revenue bond 3,931,785 4 B FY 19~ Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Revenues Expenditures Type of fund Average amount ($) Number reporting Average amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 6,877,396 14 o o '0 o 290,079 2 1,498,651 12 1,306,353 4 9,210,521 14 o o o o 444,072 2 2,160,150 II 1,647,308 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 3,226,906 12,540,246 15,767,152 As% of current operations 12.7% 49.5% 62.2% B-5 1999 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues I 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 Solid waste system 9 Insurance premiums taxes 10 Motor vehicle taxes II Other enterprise funds 12 Interest earnings on investments 13 Public utilities taxes 14 Fire service subscription fees 15 Other service charges 16 Ambulance charges 17 Other excise and special use taxes 18 Tax collection fees 19 Building permits 20 Fee collections of county officers 21 Other local intergovernmental revenues 22 Garbage and trash collection charges 23 Receipts from sale of materials 24 Intangible taxes (regular and recording) 25 FIFA, penalties, interest and cost 26 Alcoholic beverage taxes 27 Federal intergovernmental revenues 28 Hotel/motel tax 29 All additional revenues 30 Special assessments 31 Landfi II fees 32 Airport 33 Business licenses and occupational taxes 34 Parks and recreation charges 35 Franchise payments taxes 36 Rents and royalties 37 Receipts from sale of real property 38 Mobile home taxes 39 Other licenses, permits and fees 40 Alcoholic beverage taxes 41 Parking facilities and meters 42 Railroad equipment tax 43 Cemetery fees 44 Electric supply system 45 Gas supply system 46 Hospital charges 47 MARTA sales tax B -6 B FY 1999 Per capita amount ($) 729.47 131.22 105.19 91.66 87.95 27.82 27.78 26.06 19.07 18.68 18.67 16.35 13.97 11.46 9.55 8.61 8.46 8.23 7.90 7.46 7.30 6.88 6.56 5.71 5.29 5.24 5.09 4.88 4.61 4.56 4.43 4.19 3.41 3.01 2.74 2.64 2.09 1.37 1.29 1.12 0.70 0.22 0.08 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 18.0% 14.4% 12.6% 12.1% 3.8% 3.8% 3.6% 2.6% 2.6% 2.6% 2.2% 1.9% 1.6% 1.3% 1.2% 1.2% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1999 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures Debt service costs 2 Water and sewer system 3 Construction (non-utility) 4 Sheriffs department 5 Jail 6 Highways and streets 7 Fire department 8 General administration 9 Police department 10 Purchase of equipment and land II Solid waste system 12 State DHR health grants 13 Correctional institute 14 Other enterprise funds 15 Other general expenditures 16 Parks and recreation 17 Garbage and trash disposal 18 Payments to other hospitals 19 Public health 20 Ambulance service 21 Superior court 22 General government buildings 23 Clerk of courts 24 Tax assessor/appraiser 25 Juvenile and magistrate court 26 Garbage and trash collection 27 County/municipal hospital 28 Tax commissioner 29 General insurance 30 Building inspection and regulation 31 Public welfare and social services 32 Libraries 33 Financial administration 34 Airport 35 Legal fees 36 State Court 37 Drainage 38 Probate court 39 Community development 40 Education (general government) 41 Natural resources Per capita amount ($) 896.35 125.29 122.75 93.63 53.49 38.35 35.40 30.30 29.99 28.32 27.76 27.71 26.06 23.68 20.62 18.33 14.41 14.22 13.76 13.27 9.90 9.73 9.35 8.33 8.09 8.06 7.99 7.74 7.62 7.35 7.24 7.14 6.31 5.87 5.22 5.14 4.67 3.92 2.84 2.74 2.35 1.40 B FY 1999 Percent of total expenditures 100.0% 14.0% 13.7% 10.4% 6.0% 4.3% 3.9% 3.4% 3.3% 3.2% 3.1% 3.1% 2.9% 2.6% 2.3% 2.0% 1.6% 1.6% 1.5% 1.5% 1.1% 1.1% 1.0% 0.9% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% B -7 1999 County Fiscal Planning Guide County Group. = Number Reporting Population Range = 1998 Estimated Population = C 21 25,000 - 49,999 741,115 C FY 1999 C -1 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) C -2 C FY 1999 Average amount ($) Per capita amount ($) 12,204,674 2,507,545 129,516 252,525 290,040 1,017,022 316,280 404,563 97,598 3,287,909 1,345,698 60,165 335,401 1,162,666 383,980 345.83 71.05 3.67 7.16 8.22 28.82 8.96 11.46 2.77 93.17 38.13 1.70 9.50 32.94 10.88 997,183 306,226 85,626 202,290 134,025 269,015 0 28.26 8.68 2.43 5.73 3.80 7.62 0.00 1,909,287 23,285 57,567 245,978 178,543 459,160 944,753 54.10 0.66 1.63 6.97 5.06 13.01 26.77 498,455 0 64,860 129,164 304,431 14.12 0.00 1.84 3.66 8.63 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating Average amount ($) 1,710,539 1,705,162 5,377 515,236 378,285 136,951 8,920 210,508 96,358 114,149 559,092 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) C FY 1999 Per capita amount ($) 48.47 48.32 0.15 14.60 10.72 3.88 0.25 5.96 2.733.23 15.84 f" Per capita amount ($) Total Equipment, Land and Structures Total Construction I General government buildings (Const.) 2 Highways and streets (Const.) 3 Education - general govt. (Const.) 4 Garbage and trash disposal (Const.) 5 Highways and streets (Land) 6 General administration (Const.) 7 Parks and recreation (Const.) 8 Other expenditures (Land) 9 Community development (Const.) 10 Fire department (Land) II Garbage and trash disposal (Land) 12 Sheriffs department (Land) 13 Community development (Land) 14 General government buildings (Land) 15 Financial administration (Land) 16 Other expenditures (Const.) 17 Police department (Land) 18 Ambulance service (Land) C- 3 1,128,182 1,727,590 1,232,202 1,201,265 635,160 659,776 455,149 430,774 340,995 304,735 252,094 214,553 101,930 108,555 99,201 95,916 88,896 59,458 45,409 51,076 31.97 48.95 35.49 33.78 19.94 19.73 12.84 12.37 9.54 8.00 7.01 5.79 3.21 3.08 2.91 2.49 2.27 1.90 1.47 1.38 ,---------------------------------------'-""===== 1999 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 6,805,000 259,347 177,730 480,580 2,528,639 192.43 8.28 4.84 14.46 69.55 339,404 836,577 163,698 353,021 2,305,563 8.99 23.94 4.57 10.19 64.30 4,985,033 1,744,312 666,155 982,013 2,838,824 132.06 50.56 19.25 28.35 69.36 143,617 3.80 60,991 1.75 27,293 0.78 58,01l 1.68 103,748 2.96 C FY 1999 Number reporting 1;':', I 1 4 9 9' 9 6 7 17 10 10 4 7 17 4 9 6 6 15 9 Table S. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds C-4 Average amount ($) 296,341 1,906,067 6,868,832 Per capita amount ($) 8.42 49.84 194.63 'Number reporting 9 4 21 999 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Average Number amount ($) reporting Water/sewer system 2 Public buildings 3 All purposes 4 Solid waste system 5 Public buildings 6 All other 7 Solid waste system 8 All other 9 Solid waste system 10 Jails 11 Water/sewer system 12 Multi-purpose revenue bond 5,861,770 7 G.O. 3,645,000 1 short-term 2,838,824 4 revenue bond 2,812,938 I lease pool 2,784,807 2 G.O. 1,507,500 1 G.O. 1,140,000 1 revenue bond 1,010,000 3 other long-term 888,871 2 lease pool 782,811 3 other long-term 660,446 4 lease pool 611,914 3 C FY 1999 , ~~ Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Revenues Expenditures Type of fund Average amount ($) Number reporting Average amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 752,877 8 o o 455,389 1 210,027 2 1,357,966 11 450,176 7 1,153,711 8 o o 527,775 I 758,116 2 1,373,457 II 594,930 7 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 1,278,034 5,251,614 6,529,648 As% of current operations 11.4% 46.6% 58.0% C -5 1999 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 Solid waste system 5 State DHR health grants 6 Fines, forfeits and court fees 7 State intergovernmental revenues 8 Water and sewer system 9 Motor vehicle taxes 10 Insurance premiums taxes II Gas supply system 12 Ambulance charges 13 LandfiII fees 14 Other enterprise funds 15 Garbage and trash collection charges 16 Other service charges 17 Fee collections of county officers 18 Interest earnings on investments 19 Tax collection fees 20 Receipts from sale of real property 21 Public utilities taxes 22 Other local intergovernmental revenues 23 Fire service subscription fees 24 Federal intergovernmental revenues 25 Airport 26 All additional revenues 27 FIFA, penalties. interest and cost 28 Intangible taxes (regular and recording) 29 Building permits 30 Parks and recreation charges 31 Rents and royalties 32 Alcoholic beverage taxes 33 Mobile home taxes 34 Receipts from sale of materials 35 Franchise payments taxes 36 Business licenses and occupational taxes 37 Hotel/motel tax 38 Other licenses, permits and fees 39 Alcoholic beverage taxes 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 C -6 C FY 1999 Per capita amount ($) 622.90 129.16 75.71 70.71 36.31 26.77 26.51 25.26 21.67 18.50 18.28 16.84 14.40 13.92 13.60 10.95 10.22 8.31 7.58 7.12 7.00 6.88 5.91 5.71 5.69 5.55 5.48 3.71 3.68 3.47 3.35 3.28 2.87 2.19 1.72 1.52 1.29 0.69 0.65 0.37 0.07 0.01 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 20.7% 12.2% 11.4% 5.8% 4.3% 4.3% 4.1% 3.5% 3.0% 2.9% 2.7% 2.3% 2.2% 2.2% 1.8% 1.6% 1.3% 1.2% 1.1% l.l% l.l% 0.9% 0.9% 0.9% 0.9% 0.9% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1999 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures I Debt service costs 2 Construction (non-utility) 3 Highways and streets 4 Sheriffs department 5 Solid waste system 6 Jail 7 Water and sewer system 8 Correctional institute 9 Purchase of equipment and land 10 General administration 11 State DHR health grants 12 Airport 13 Gas supply system 14 Other enterprise funds 15 Ambulance service 16 Other general expenditures 17 Garbage and trash disposal 18 General insurance 19 Police department 20 Parks and recreation 21 Fire department 22 Garbage and trash collection 23 Superior court 24 General government buildings 25 Clerk of courts 26 Tax assessor/appraiser 27 Tax commissioner 28 Public health 29 Payments to other hospitals 30 Juvenile and magistrate court 31 Public welfare and social services 32 Community development 33 Libraries 34 Financial administration 35 State Court 36 County/municipal hospital 37 Probate court 38 Building inspection and regulation 39 Legal fees 40 Natural resources 41 Drainage 42 Education (general government) C -7 Per capita amount ($) 762.50 123.31 57.44 48.32 38.13 36.72 34.19 33.21 32.67 32.27 28.82 26.77 20.03 19.52 17.97 16.97 16.66 15.56 15.56 13.01 12.07 11.50 9.81 8.99 8.96 8.34 8.22 7.16 6.97 5.80 5.73 5.06 4.89 4.52 4.31 4.02 3.84 3.80 3.58 3.35 1.93 1.63 0.88 C FY 1999 Percent of total expenditures 100.0% 16.2% 7.5% 6.3% 5.0% 4.8% 4.5% 4.4% 4.3% 4.2% 3.8% 3.5% 2.6% 2.6% 2.4% 2.2% 2.2% 2.0% 2.0% 1.7% 1.6% 1.5% 1.3% 1.2% 1.2% 1.1% 1.1% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.2% 0.1% 1999 County Fiscal Planning Guide County Group - = Number Reporting = Population Range = 1998 Estimated Population D 42 15,000 - 24,999 830,284 D FY 1999 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) 9,603,731 Per capita amount ($) 485.81 Property Taxes Real and personal property taxes All other property taxes 3,739,387 2,624,297 1,115,090 189.16 132.75 56.41 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax. 2,659,817 1,168,792 0 1,491,026 134.55 59.12 0.00 75.42 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 548,926 75,602 418,459 18,940 24,793 11,132 27.77 3.82 21.17 0.96 1.25 0.56 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 119,287 909,232 516,252 209,803 99,695 83,481 6.03 45.99 26.11 10.61 5.04 4.22 Service Charges and Other Revenues Service charge revenues Other revenues 1,627,082 580,714 1,046,368 82.31 29.38 52.93 D -1 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) D -2 D FY 1999 Average amount ($) 7,131,603 1,395,017 49,635 163,100 179,560 577,067 165,625 215,890 44,140 1,746,948 941,723 7,108 53,447 480,451 264,219 Per capita amount ($) 360.75 :; 70.57 2.51 8.25 9.08 29.19 8.38 10.92 2.23 88.37 f 47.64 0.36 iT ~. 2.70 !j f. 24.30 l t:- 13.37 553,370 169,431 28,908 94,944 107,079 153,008 0 27.99 8.57 1.46 4.80 5.42 7.74 0.00 971,972 57,275 13,468 144,701 114,479 432,247 209,803 49.17 2.90 0.68 7.32 5.79 21.87 10.61 436,783 0 53,789 134,328 248,666 22.09 0.00 2.72 6.79 12.58 ,-------------------------------.------- 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating D FY 1999 Average amount ($) Per capita amount ($) 1,176,107 1,172,913 3,195 59.49 59.33 0.16 274,727 198,124 76,604 13.90 10.02 3.87 967 0.05 157,698 7.98 67,931( 3.44 89,767 4.54 418,013 21.15 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Jail (Const.) 2 Highways and streets (Const.) 3 Natural resources (Const.) 4 General government buildings (Const.) 5 Ambulance service (Const.) 6 Other expenditures (Const.) 7 Parks and recreation (Const.) 8 Highways and streets (Land) 9 General administration (Const.) 10 Drainage (Const.) 11 Community development (Const.) 12 Public health (Const.) 13 Fire department (Const.) 14 Garbage and trash disposal (Const.) 15 Garbage and trash collection (Land) 16 Public welfare and social services (Const.) 17 Garbage and trash disposal (Land) 18 Sheriffs department (Land) D- 3 637,118 1,077,784 995,519 826,176 625,474 395,949 396,062 381,521 267,999 208,266 196,584 184,562 182,353 154,436 138,883 ' 130,630 128,203 115,512 95,400 88,775 32.23 54.52 50.08 41.83 38.25 18.97 18.40 18.22 12.50 10.57 9.26 9.16 9.08 7.69 6.81 6.73 6.33 5.58 5.08 4.53 1999 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 6,716,250 200,000 695,813 373,589 1,080,577 296.49 8.78 35.46 19.28 55.91 678,067 625,481 333,659 222,810 802,293 33.40 29.24 16.31 11.32 39.80 .4,480,430 1,969,925 1,034,798 792,439 1,033,665 217.57 92.10 51.00 40.16 55.29 192,601 9.52 125,793 5.88 56,295 2.76 51,998 2.62 23,259 U5 D FY 1999 I I Nuniber reporting I~ 4 1 4 26 10 10 8 ;: 18 33 ;: r 13 12 8 17 32 4 11 8 17 31 13 Table S. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 922,614 2,273,374 4,780,303 D -4 Per capita amount ($) 45.48 104.32 241.81 Number reporting 7 6 42 1999 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Average Number amount ($) reporting Water/sewer system 2 Jails 3 Water/sewer system 4 Jails 5 Industrial revenue bonds 6 Jails 7 All other 8 Multi-purpose 9 Public buildings 10 Solid waste system 11 All purposes 12 All other revenue bond 5,632,996 8 other long-term 2,304,708 2 G.O. 2,040,583 3 G.O. 1,700,000 2 revenue bond 1,613,333 3 lease pool 1,597,547 4 revenue bond 1,407,500 2 G.O. 1,337,500 2 G.O. 1,189,313 2 revenue bond 1,046,193 1 short-term 1,033,665 4 other long-term 932,394 3 D FY 1999 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Revenues ._ Expenditures - Type of fund Average amount ($) Number reporting Average amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 732,423 12 o o o o o o 613,777 14 332,121 10 1,383,084 12 o o o o 70,829 2 834,061 14 632,558 10 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 702,409 3,106,972 3,809,381 As% of current operations 10.1% 44.9% 55.0% 0-5 1999 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues Real and personal property taxes 2 Public utilities taxes 3 Special purpose sales tax 4 Local option sales tax 5 Water and sewer system 6 Solid waste system 7 Fines, forfeits and court fees 8 State intergovernmental revenues 9 Insurance premiums taxes 10 Motor vehicle taxes 11 Garbage and trash collection charges 12 Other enterprise funds 13 Ambulance charges 14 State DHR health grants 15 LandfiII fees 16 Special assessments 17 Fee collections of county officers 18 Other service charges 19 Interest earnings on investments 20 Tax collection fees 21 Federal intergovernmental revenues 22 Other local intergovernmental revenues 23 FIFA. penalties, interest and cost 24 All additional revenues 25 Building permits 26 Intangible taxes (regular and recording) 27 Receipts from sale of materials 28 Alcoholic beverage taxes 29 Rents and royalties 30 Other excise and special use taxes 31 Hotel/motel tax 32 Parks and recreation charges 33 Mobile home taxes 34 Receipts from sale of real property 35 Business licenses and occupational taxes 36 Franchise payments taxes 37 Other licenses, permits and fees 38 Alcoholic beverage taxes 39 Railroad equipment tax 40 Airport 41 Cemetery fees 42 Electric supply system 43 Fire service subscription fees 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 Parking facilities and meters D -6 D FY 1999 Per capita amount ($) 721.81 132.75 100.12 79.50 62.43 35.48 31.98 29.20 26.11 21.17 20.49 18.52 16.19 15.57 10.61 10.53 10.23 9.67 9.31 9.26 8.16 6.88 6.81 5.59 5.36 4.54 4.54 4.32 4.29 3.21 3.21 3.12 3.06 2.46 1.99 1.76 1.69 0.87 0.51 0.31 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ,Percent of total revenues 100.0% 18.4% 13.9% 11.0% 8.6% 4.9% 4.4% 4.0% 3.6% 2.9% 2.8% 2.6% 2.2% 2.2% 1.5% 1.5% 1.4% . ~ 1.3% 1.3% 1.3% ~ 1.1% 1.0% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1999 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures I Debt service costs 2 Construction (non-utility) 3 Water and sewer system 4 Highways and streets 5 Sheriffs department 6 Solid waste system 7 Correctional institute 8 Purchase of equipment and land 9 Other enterprise funds 10 General administration 11 Jail 12 Ambulance service 13 Other general expenditures 14 Garbage and trash disposal 15 County/municipal hospital 16 Fire department 17 Garbage and trash collection 18 General insurance 19 State DHR health grants 20 Parks and recreation 21 Tax assessor/appraiser 22 Superior court 23 General government buildings 24 Clerk of courts 25 Tax commissioner 26 Payments to other hospitals 27 Public health 28 Community development 29 Building inspection and regulation 30 Public welfare and social services 31 Probate court 32 Juvenile and magistrate court 33 Financial administration 34 Airport 35 Libraries 36 State Court 37 Legal fees 38 Natural resources 39 Police department 40 Drainage 41 Education (general government) Per capita amount ($) 913.86 204.77 71.62 67.59 60.93 47.64 43.45 36.64 33.70 30.83 29.19 27.68 26.70 22.67 16.94 16.19 14.14 13.75 13.35 10.61 10.02 9.08 9.00 8.97 8.93 8.25 8.23 7.48 6.10 5.93 5.79 5.42 4.90 4.33 4.01 3.87 3.44 3.06 3.05 2.97 1.72 0.89 D FY 1999 Percent of total expenditures 100.0% 22.4% 7.8% 7.4% 6.7% 5.2% 4.8% 4.0% 3.7% 3.4% 3.2% 3.0% 2.9% 2.5% 1.9% 1.8% 1.5% 1.5% 1.5% 1.2% 1.1% 1.0% 1.0% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% D -7 1999 County Fiscal Planning Guide County Group - Number Reporting = Population Range = = 1998 Estimated Population E 24 10,000 - 14,999 286,775 E FY 1999 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 6,496,984 543.73 Property Taxes Real and personal property taxes All other property taxes 2,481,289 1,964,236 517,053 207.66 164.39 43.27 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 1,747,620 740,466 0 1,007,154 146.26 61.97 ,:r 0.00 i 84.29 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 333,779 52,195 248,261 26,338 6,399 586 27.93 4.37 20.78 2.20 0.54 0.05 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 75,719 755,168 480,593 135,222 78,090 61,264 6.34 63.20 40.22 11.32 6.54 5.13 Service Charges and Other Revenues Service charge revenues Other revenues 1,103,407 390,576 712,832 92.34 32.69 59.66 E -1 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax conunissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) E -2 E FY 1999 Average amount ($) Per capita amount ($) 5,049,096 974,207 54,527 120,800 131,051 337,507 129,665 162,146 38,512 1,112,439 675,393 581 60,445 254,679 121,341 422.56 81.53 4.56 10.11 10.97 28.25 10.85 13.57 3.22 93.10 56.52 >. 0.05 5.06 21.31 10.15 411,665 151,767 13,730 67,295 91,516 87,357 0 34.45 12.70 1.15 5.63 7.66 7.31 0.00 774,342 60,513 36,796 99,042 109,655 333,115 135,222 64.80 5.06 3.08 8.29 9.18 27.88 11.32 400,332 0 45,258 144,478 210,596 33.50 0.00 3.79 12.09 17.62 1999 County Fiscal Planning Guide E FY 1999 Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Average amount ($) 872,037 868,164 3,873 Per capita amount ($) 72.98 72.66 0.32 Leisure services Parks and recreation Libraries Education (non-school board) 152,079 113,369 38,710 4,610 12.73 9.49 3.24 0.39 Community Development Building inspection and regulation Community development Other General Operating 106,820 41,503 65,317 240,566 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) 8.94 3.47 5.47 20.13 f' Per capita amount ($) Total Equipment, Land and Structures Total Construction I General government buildings (Const.) 2 Jail (Const.) 3 Highways and streets (Const.) 4 General administration (Const.) 5 Garbage and trash disposal (Const.) 6 Community development (Const.) 7 Garbage and trash disposal (Land) 8 Education - general govt. (Const.) 9 Highways and streets (Land) 10 Drainage (Const.) II Community development (Land) 12 Public welfare and social services (Const.) 13 Natural resources (Const.) 14 Parks and recreation (Const.) IS Parks and recreation (Land) 16 Sheriffs department (Land) 17 Other expenditures (Land) 18 General government buildings (Land) E- 3 487,965 792,534 1,169,283 873,953 959,288 524,493 210,577 202,591 170,222 188,821 159,931 126,919 150,000 128,138 99,920 110,898 85,938 61,065 58,344 52,539 40.84 66.33 100.62 77.56 77.42 39.53 21.02 17.22 14.85 14.71 13.28 12.23 11.76 11.51 9.22 8.69 7.02 5.08 4.85 4.42 ,------~------------------------------------~------ 1999 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 0 5,750,000 1,350,531 230,581 867,033 0.00 553.52 97.03 18.96 77.47 45,133 303,958 35,778 112,126 496,121 3.71 26.61 2.69 9.46 46.27 975,067 1,813,763 745,636 357,461 671,846 80.07 158.13 55.98 29.97 59.84 64,452 5.29 51,463 4.57 6,984 0.52 17,492 1.49 27,198 2.54 E FY 1999 Number reporting 0 1 2 11 7 3 5 4 16 7 3 5 4 14 7 3 6 3 14 7 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 298,920 973,361 3,307,968 E-4 Per capita amount ($) 24.55 95.16 276.84 Number reporting 3 2 24 1999 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Average Number amount ($) reporting Jails 2 Multi-purpose 3 Public buildings 4 Water/sewer system 5 All purposes 6 All other 7 Multi-purpose 8 Industrial revenue bonds 9 Highways, streets and drainage 10 Water/sewer system II Fire protection 12 Highways, streets and drainage G.O. 5,750,000 1 other long-term 2,433,000 1 G.O. 2,412,000 I revenue bond 1,274,500 2 short-term 671,846 7 G.O. 476,250 1 G.O. 400,000 I revenue bond 376,200 I lease pool 215,128 II other long-term 199,122 1 lease pool 193,404 4 other long-term 193,230 1 E FY 1999 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) _ Revenues Expenditures Type of fund Average amount ($) Number reporting Average amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 694,981 3 o o o o 2,020 1 265,675 4 131,194 3 1,909,942 3 o o o o 11,250 1 174,978 4 160,549 3 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 427,820 1,911,122 2,338,941 As% of current operations 8.7% 38.9% 47.6% E-5 1999 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues I 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 Fines, forfeits and court fees 7 Solid waste system 8 Public utilities taxes 9 Motor vehicle taxes 10 Insurance premiums taxes II Ambulance charges 12 Landfill fees 13 Garbage and trash collection charges 14 State DHR health grants 15 Other enterprise funds 16 Other local intergovernmental revenues 17 Fee collections of county officers 18 Interest earnings on investments 19 Tax collection fees 20 Hotel/motel tax 21 Federal intergovernmental revenues 22 All additional revenues 23 Other service charges 24 FlFA, penalties, interest and cost 25 Building permits 26 Receipts from sale of materials 27 Intangible taxes (regular and recording) . 28 Alcoholic beverage taxes 29 Parks and recreation charges 30 Rents and royalties 31 Receipts from sale of real property 32 Mobile home taxes 33 Business licenses and occupational taxes 34 Other licenses, permits and fees 35 Franchise payments taxes 36 Alcoholic beverage taxes 37 Railroad equipment tax 38 Other excise and special use taxes 39 Airport 40 Cemetery fees 41 Electric supply system 42 Fire service subscription fees 43 Gas supply system 44 Hospital charges 45 MARTA sales tax 46 Parking facilities and meters 47 Special assessments E -6 E FY 1999 Per capita amount ($) 718.26 164.39 84.29 65.01 63.17 40.22 31.00 22.32 22.19 21.38 20.78 17.83 16.58 14.94 11.32 11.00 10.64 10.56 9.40 7.84 7.28 7.16 7.10 6.67 6.49 6.09 5.83 4.42 4.37 4.31 3.65 2.59 2.47 1.43 0.98 0.90 0.65 0.47 0.39 0.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 22.9% 11.7% 9.1% 8.8% 5.6% 4.3% 3.1% 3.1% 3.0% ~ 2.9% 2.5% 2.3% 2.1% 1.6% 1.5% 1.5% 1.5% 1.3% f.", 1.1% 1.0% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.6% 0.6% 0.6% 0.5% 0.4% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1999 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures Debt service costs 2 Water and sewer system 3 Construction (non-utility) 4 Highways and streets 5 Correctional institute 6 Sheriffs department 7 Purchase of equipment and land 8 Payments to other hospitals 9 Ambulance service 10 General administration 11 County/municipal hospital 12 Garbage and trash disposal 13 Other general expenditures 14 Jail 15 Garbage and trash collection 16 General insurance 17 Solid waste system 18 Other enterprise funds 19 Superior court 20 General government buildings 21 State DHR health grants 22 Tax assessor/appraiser 23 Fire department 24 Tax commissioner 25 Clerk of courts 26 Parks and recreation 27 Public welfare and social services 28 Community development 29 Public health 30 Probate court 31 Financial administration 32 Juvenile and magistrate court 33 Building inspection and regulation 34 State Court 35 Legal fees 36 Natural resources 37 Drainage 38 Libraries 39 Education (general government) 40 Airport 41 Police department Per capita amount ($) 1,156.74 219.64 173.60 110.54 72.66 56.72 56.52 45.61 34.49 29.12 28.25 25.96 25.28 24.08 23.98 22.37 16.09 14.70 13.46 12.70 11.36 11.32 10.97 10.58 10.11 9.67 9.49 9.18 8.79 8.29 7.66 6.90 5.63 5.55 5.44 4.72 4.55 3.68 3.24 2.38 0.92 0.56 E FY 1999 Percent of total expenditures 100.0% 19.0% 15.0% 9.6% 6.3% 4.9% 4.9% 3.9% 3.0% 2.5% 2.4% 2.2% 2.2% 2.1% 2.1% 1.9% 1.4% 1.3% 1.2% 1.1% 1.0% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.0% E -7 1999 County Fiscal Planning Guide County Group - = Number Reporting = Population Range = 1998 Estimated Population F 34 Less than 10,000 223,743 F FY 1999 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 3,727,126 566.37 Property Taxes Real and personal property taxes All other property taxes 1,440,240 1,127,035 313,205 218.86 171.26 47.59 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 614,994 273,791 0 341,204 93.45 41.61 0.00 51.85 Excise and Special Use Taxes Alcoholic beverage taxes . Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 162,760 24,799 132,991 1,609 2,387 974 24.73 3.77 20.21 0.24 0.36 0.15 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 18,014 729,093 429,177 108,041 52,732 139,142 2.74 110.79 65.22 16.42 8.01 21.14 Service Charges and Other Revenues Service charge revenues Other revenues 762,025 344,479 417,546 115.80 52.35 63.45 F -1 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) F-2 F FY 1999 Average amount ($) Per capita amount ($) 2,900,026 574,923 37,305 80,223 70,162 236,167 56,098 77,540 17,428 497,368 305,527 1,007 13,002 151,699 26,133 440.69 87.37 ;': 5.67 ~ 12.19 10.66 35.89 8.52 11.78 2.65 75.58 46.43 0.15 1.98 23.05 3.97 254,294 56,071 10,814 37,765 69,797 79,846 0 38.64 8.52 1.64 5.74 10.61 12.13 0.00 659,140 236,763 4,723 75,315 67,902 166,396 108,041 100.16 35.98 0.72 11.44 10.32 25.29 16.42 192,335 0 35,829 80,471 76,036 29.23 0.00 5.44 12.23 11.55 ,-----------------------~---~" 1999 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating F FY 1999 Average amount ($) 532,945 531,998 947 Per capita amount ($) 80.99 80.84 0.14 70,700 53,456 17,244 10.74 8.12 2.62 2,178 0.33 26,546 10,091 16,455 89,596 4.03 1.53 2.50 .~ 13.61 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Other expenditures (Const.) 2 General government buildings (Const.) 3 Public health (Const.) 4 Community development (Const.) 5 Highways and streets (Const.) 6 Public welfare and social services (Const.) 7 Libraries (Const.) 8 Highways and streets (Land) 9 Ambulance service (Const.) 10 Community development (Land) 11 Garbage and trash disposal (Land) 12 Garbage and trash collection (Land) 13 Sheriffs department (Land) 14 Ambulance service (Land) 15 General administration (Land) 16 Drainage (Land) 17 General government buildings (Land) 18 Jail (Const.) F- 3 235,584 319,258 494,734 358,106 360,121 202,593 233,124 206,717 145,020 111,270 123,522 79,690 101,314 54,360 36,576 33,721 33,720 21,636 22,988 18,294 35.80 48.51 59.56 49.01 40.63 34.53 31.58 27.07 17.52 15.68 13.49 12.60 12.30 9.01 5.29 4.86 4.46 3.38 3.24 2.77 1999 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 0 72,243 240,132 133,712 316,726 0.00 9.17 31.39 16.49 40.04 35,317 138,881 102,357 63,675 295,035 4.64 17.26 13.06 8.20 36.75 1,522,947 2,154,126 530,822 464,454 248,148 200.24 277.32 67.43 59.78 33.04 87,256 104,775 27,258 36,318 16,202 11.47 13.02 3.55 4.67 1.97 F FY 1999 Number reporting ..;\ ~~ ; ~ 0 1 6 12 15 2 ~. 6 ~. 13 21 15 2 5 II 21 12 2 6 10 21 14 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 627,779 273,899 1,217,751 F-4 Per capita amount ($) 78.82 30.08 185.05 Number reporting 4 2 34 1999 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Average Number amount ($) reporting Multi-purpose 2 Multi-purpose 3 Solid waste system 4 Water/sewer system 5 Public buildings 6 Public buildings 7 Solid waste system 8 Multi-purpose 9 All purposes 10 Water/sewer system 11 Parks and recreation facilites 12 Highways, streets and drainage G.O. 6,785,000 1 lease pool 3,069,938 2 G.O. 3,053,130 I revenue bond 1,453,148 2 lease pool 817,563 1 G.O. 560,000 1 other long-term 480,039 5 other long-term 452,704 3 short-term 248,148 12 other long-term 203,178 3 G.O. 200,000 1 other long-term 195,916 3 F FY 1999 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund Revenues ---- Average amount ($) Number reporting - Expenditures .--- Average amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 190,701 5 0 192,369 1 125,494 5 824,185 5 214,456 2 155,287 5 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 227,465 1,033,944 1,261,409 As% of current operations 8.1% 37.0% 45.2% F-5 1999 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues I Hospital charges 2 Real and personal property taxes 3 State intergovernmental revenues 4 Special purpose sales tax 5 Local option sales tax 6 Federal intergovernmental revenues 7 Public utilities taxes 8 Fines, forfeits and court fees 9 Receipts from sale of materials 10 Water and sewer system II Motor vehicle taxes 12 Ambulance charges 13 Insurance premiums taxes 14 Solid waste system 15 State DHR health grants 16 Other enterprise funds 17 Other local intergovernmental revenues 18 Garbage and trash collection charges 19 Landfill fees 20 Other excise and special use taxes 21 All additional revenues 22 Fee collections of county officers 23 Interest earnings on investments 24 Other service charges 25 Tax collection fees 26 Parks and recreation charges 27 FIFA, penalties, interest and cost 28 Alcoholic beverage taxes 29 Mobile home taxes 30 Special assessments 31 Receipts from sale of real property 32 Rents and royalties 33 Intangible taxes (regular and recording) 34 Building permits 35 HoteUmotel tax 36 Cemetery fees 37 Business licenses and occupational taxes 38 Railroad equipment tax 39 Franchise payments taxes 40 Alcoholic beverage taxes 41 Other licenses, permits and fees 42 Airport 43 Electric supply system 44 Fire service subscription fees 45 Gas supply system 46 MARTA sales tax 47 Parking facilities and meters F -6 F FY 1999 Per capita amount ($) 1,387.67 649.25 171.26 65.22 61.07 42.02 40.35 35.79 33.45 25.62 24.22 24.16 21.98 20.21 19.65 16.42 15.78 13.10 11.27 10.32 9.59 9.09 8.48 6.09 5.93 5.78 5.54 4.76 3.98 3.91 3.83 3.50 3.03 2.57 2.50 2.12 2.10 1.16 0.74 0.70 0.63 0.47 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 46.8% 12.3% 4.7% 4.4% 3.0% 2.9% 2.6% 2.4% 1.8% 1.7% 1.7% 1.6% 1.5% 1.4% 1.2% 1.1% 0.9% 0.8% 0.7% 0.7% 0.7% 0.6% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% ,----------------------~--------------------------------- 1999 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Debt service costs 2 County/municipal hospital 3 Water and sewer system 4 Correctional institute 5 Highways and streets 6 Construction (non-utility) 7 Sheriffs department 8 General administration 9 Purchase of equipment and land 10 Payments to other hospitals 11 Jail 12 Solid waste system 13 Ambulance service 14 Garbage and trash collection 15 Other general expenditures 16 Other enterprise funds 17 State DHR health grants 18 Garbage and trash disposal 19 Clerk of courts 20 General insurance 21 Tax commissioner 22 Public health 23 Probate court 24 Tax assessor/appraiser 25 General government buildings 26 Public welfare and social services 27 Superior court 28 Parks and recreation 29 Financial administration 30 State Court 31 Juvenile and magistrate court 32 Natural resources 33 Education (general government) 34 Building inspection and regulation 35 Community development 36 Fire department 37 Legal fees 38 Libraries 39 Drainage 40 Police department Per capita amount ($) 1,669.23 661.53 188.Q2 104.69 80.85 80.84 65.14 46.43 35.89 33.11 31.78 27.87 27.16 27.02 21.58 20.10 19.52 16.42 14.93 13.88 13.11 12.19 11.44 10.80 10.66 10.37 10.32 9.80 8.50 7.69 7.11 6.03 5.94 4.84 4.71 4.37 4.21 3.05 2.77 2.70 1.84 F FY 1999 Percent of total expenditures 100.0% 39.6% 11.3% 6.3% 4.8% 4.8% 3.9% 2.8% 2.1% 2.0% 1.9% 1.7% 1.6% 1.6% 1.3% 1.2% 1.2% 1.0% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% F -7 1999 Consolidated Fiscal Planning Guide Consolidated Group - Number Reporting = = Population Range 1998 Estimated Population = T 3 All Groups 464,711 T FY 1999 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 152,576,185 984.97 Property Taxes Real and personal property taxes All other property taxes 37,027,559 27,050,742 9,976,817 239.04 174.63 64.41 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 48,940,195 24,476,076 24,464,119 315.94 158.oI 0.00 157.93 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 17,472,083 2,571,181 5,679,256 2,178,748 6,844,902 197,996 112.79 16.60 36.66 14.07 44.19 1.28 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues 6,145,199 17,605,039 7,433,876 6,889,220 538,851 2,743,093 25,386,110 6,914,948 18,471,162 39.67 113.65 47.99 44.47 3.48 17.71 163.88 44.64 119.24 T-I ,------~~------------------------~-------- 1999 Consolidated Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) T -2 T FY 1999 Average amount ($) Per capita amount ($) 105,212,726 17,035,153 1,838,158 1,030,992 892,552 9,721,539 2,248,061 840,611 463,240 40,786,122 8,679,080 10,612,670 3,034,181 7,566,697 10,893,493 679.21 109.97 11.87 6.66 5.76 62.76 14.51 5.43 2.99 263.30 56.03 68.51 19.59 48.85 70.32 6,482,414 2,399,203 1,199,963 723,712 261,908 1,163,938 733,690 41.85 15.49 7.75 4.67 1.69 7.51 4.74 13,220,704 0 3,412,617 1,170,194 768,552 980,122 6,889,220 85.35 0.00 22.03 7.55 4.96 6.33 44.47 3,739,610 253,716 459,383 2,675,495 351,017 24.14 1.64 2.97 17.27 2.27 1999 Consolidated Fiscal Planning Guide T FY 1999 Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Average amount ($) 8,580,610 7,187,102 1,393,508 7,860,563 6,979,354 881,209 0 Per capita amount ($) 55.39 46.40 ~ 9.00 50.74 45.06 , i.- 5.69 ~ 0.00 Community Development Building inspection and regulation Community development Other General Operating 4,083,925 1.272,819 2,811,105 3,423,625 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Total Equipment, Land and Structures 11,630,749 26.36 8.22 18.15 ." 22.10 I: 1r Per capita Ii amount ($) ~ ~ 75.08 Total Construction 10,953,949 70.71 1 Highways and streets (Const.) 2 Parks and recreation (Const.) 3 General administration (Land) 4 Community development (Const.) 5 Police department (Land) 6 Sheriffs department (Land) 7 Parks and recreation (Land) 8 Community development (Land) 9 Fire department (Land) 10 Garbage and trash collection (Const.) 11 Highways and streets (Land) 12 Other expenditures (Const.) 13 Drainage (Const.) 14 Ambulance service (Land) 15 Other expenditures (Land) 4,407,382 4,406,818 3,996,642 2,138,582 1,803,343 1,527,761 1,423,060 1,007,228 892,695 953,376 738,781 620,047 397,442 237,918 198,481 28.45 28.45 25.80 15.65 13.19 9;86 9.19 7.37 5.76 5.22 4.77 3.24 2.17 1.30 1.06 T-3 19.9.9. Consolidated Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type T FY 1999 Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) ~er capita amount ($) Number reporting 45,575,000 249.38 1 0 0.00 0 456,609 2.39 1 780,026 4.17 2 0 0.00 0 6,052,273 39.07 3 4,331,667 27.96 3 944,399 5.05 2 1,633,704 10.55 3 0 0.00 0 67,271,282 434.28 3 14,951,667 96.52 3 18,018,551 96.34 2 4,706,639 30.38 3 0 0.00 0 3,129,589 20.20 3 837,092 5.40 3 1,062,572 5.68 2 225,436 1.46 3 0 0.00 0 Table s. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 6,545,235 26,906,688 129,464,331 Per capita amount ($) 42.25 173.70 835.77 Number reporting 3 3 3 T-4 1999 Consolidated Fiscal Planning Guide T FY 1999 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose 1 Water/sewer system 2 Multi-purpose 3 All other 4 Water/sewer system 5 All other 6 Solid waste system 7 Public buildings 8 Public buildings 9 Multi-purpose 10 Highways, streets and drainage 11 Law enforcement and corrections 12 All other 13 Parks and recreation facilities 14 Jails 15 Highways, streets and drainage Type of issue revenue bond G.O. revenue bond other long-term other long-term revenue bond lease pool G.O. lease pool G.O. lease pool lease pool revenue bond G.O. lease pool Average amount ($) 42,508,333 39,200,000 22,255,492 20,323,546 7,856,778 6,340,000 4,261,812 3,370,000 3,361,791 1,675,000 1,418,427 1,183,541 857,370 610,000 217,719 Number reporting 3 1 3 1 2 1 1 1 2 1 1 1 1 1 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Revenues ._ Expenditures Type of fund Average amount ($) Number reporting Average amount ($) Number reporting Water and sewer Electric supply Gas supply Airport 'Solid waste system Other enterprise funds 31,167,987 2 29,027,596 2 o o o o o o o o 4,354,150 2 5,735,166 2 5,207,785 2 4,850,954 2 3,067,951 3 5,057,917 3 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 13,902,998 58.389,263 72,292,261 As% of current operations 14.1% 59.4% 73.5% T-5 1999 Consolidated Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues Water and sewer system 2 Real and personal property taxes 3 Local option sales tax 4 Special purpose sales tax 5 Public utilities taxes 6 Interest earnings on investments 7 State intergovernmental revenues 8 State DHR health grants 9 Franchise payments taxes 10 Solid waste system II Insurance premiums taxes 12 Fines, forfeits and court fees 13 Airport 14 Business licenses and occupational taxes 15 Garbage and trash collection charges 16 Motor vehicle taxes 17 Other enterprise funds 18 Federal intergovernmental revenues 19 All additional revenues 20 Other service charges 21 Alcoholic beverage taxes 22 Hotel/motel tax 23 Tax collection fees 24 Ambulance charges 25 Parks and recreation charges 26 Landfill fees 27 FIFA, penalties, interest and cost 28 Fee collections of county officers 29 Building permits 30 Rents and royalties 31 Special assessments 32 Intangible taxes (regular and recording) 33 Receipts from sale of materials 34 Alcoholic beverage taxes 35 Other local intergovernmental revenues 36 Receipts from sale ofreal property 37 Parking facilities and meters 38 Other excise and special use taxes 39 Other licenses, permits and fees 40 Mobile home taxes 41 Fire service subscription fees 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 Railroad equipment tax T-6 T FY 1999 Per capita amount ($) 1,364.94 221.08 174.63 158.Ql 157.93 55.02 51.07 47.99 44.47 44.19 36.94 36.66 36.58 30.88 28.19 26.07 24.52 19.81 17.71 17.38 16.69 16.60 14.07 9.26 8.06 7.22 6.89 6.28 5.86 5.77 5.42 5.40 5.39 4.76 4.51 3.48 3.35 2.26 1.59 1.20 0.95 0.65 0.15 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 16.2% 12.8% 11.6% 11.6% 4.0% 3.7% 3.5% 3.3% 3.2% 2.7% 2.7% 2.7% 2.3% 2.1% 1.9% 1.8% 1.5% 1.3% 1.3% 1.2% 1.2% 1.0% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1999 Consolidated Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures Water and sewer system 2 Police department 3 Debt service costs 4 Purchase of equipment and land 5 Construction (non-utility) 6 Fire department '1 General administration 8 Sheriffs department 9 Jail 10 Highways and streets II Parks and recreation 12 State DHR health grants 13 Airport 14 Solid waste system' 15 Other enterprise funds 16 Other general expenditures 17 Payments to other hospitals 18 Garbage and trash collection 19 Correctional institute 20 Community development 21 Ambulance service 22 Superior court 23 General government buildings 24 Financial administration 25 Drainage 26 Libraries 27 Building inspection and regulation 28 State Court 29 Public health 30 Clerk of courts 31 Tax commissioner 32 Garbage and trash disposal 33 Tax assessor/appraiser 34 General insurance 35 Public welfare and social services 36 Municipal court 37 Juvenile and magistrate court 38 Legal fees 39 Natural resources 40 Parking facilities and meters 41 Probate court Per capita amount ($) 1,324.25 205.90 116.46 113.28 75.08 70.71 70.32 62.76 56.03 48.85 46.40 45.06 44.47 40.68 34.41 32.65 22.10 22.03 21.46 19.59 18.15 16.09 15.49 14.51 11.87 11.18 9.38 8.22 7.75 7.55 7.51 6.66 5.76 5.76 5.43 4.96 4.74 4.67 2.99 2.97 2.70 1.69 T FY 1999 Percent of total expenditures 100.0% 15.5% 8.8% 8.6% 5.7% 5.3% 5.3% 4.7% 4.2% 3.7% 3.5% 3.4% 3.4% 3.1% 2.6% 2.5% 1.7% 1.7% 1.6% 1.5% 1.4% 1.2% 1.2% 1.1% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.2% 0.1% T -7 r-------~------------.-~----- 1999 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: Se~ce 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. 60 1999 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 HoteVmotel 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 I DeKaib and Fulton Counties only 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 courr' Public Safety and Corrections Sheriffs department Police department Correctional institute Jail Fire department Community Development Community development Building inspection and regulation Highways Highways, roads and bridges Drainage Health and Human Service County hospital Payments to other hospitals 2 Consolidated governments only 61 1999 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 1999 County Fiscal Planning Guide Appendix C: Index to Counties and Consolidated Governments COUnlY 1998 Estimated population I Appling 2 Atbens-Clarke 3 Atkinson 4 Augusta/Richmond 5 Bacon 6 Baker 7 Baldwin 8 Banks 9 Barrow 10 Bartow II Ben Hill 12 Berrien 13 Bibb 14 Bleckley 15 Brantley 16 Brooks 17 Bryan 18 Bulloch 19 Burke 20 Buns 21 Calhoun 22 Camden 23 Candler 24 Carroll 25 Catoosa 26 Charlton 27 Chatham 28 Chattahoochee 29 Chanooga 30 Cherokee 31 Clay 32 Clayton 33 Clinch 34 Cobb 35 Coffee 36 Colquitt 37 Columbia 38 ColumbuslMuscogee 39 Cook 40 Coweta 41 Crawford 42 Crisp 43 Dade 44 Oawson 45 Decatur 46 DeKaib 47 Dodge 48 Oooly 49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Eiben 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Aoyd 60 Forsyth 61 Franklin 62 Fullon 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnen 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 27.035 593,850 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 10 survey 0 Yes B Yes F Yes A Yes E Yes F Yes C Yes E Yes C Yes B Yes D Yes D Yes A Yes E Yes E Yes D Yes 0 Yes B Yes 0 Yes 0 Yes F Yes C Yes F Yes B Yes B Yes F Yes A Yes 0 Yes 0 Yes A Yes F Yes A Yes F Yes A Yes C Yes C Yes B Yes A Yes D Yes B Yes E Yes 0 Yes 0 Yes E Yes C Yes A Yes D Yes E Yes B Yes B Yes E Yes F Yes C Yes D Yes D Yes F Yes D Yes B Yes B Yes B Yes 0 Yes A Yes D Yes F Yes B Yes C Yes D Yes E Yes A Yes C Yes A Yes F Yes County 73 Haralson 74 Harris 75 Han 76 Heard 77 Henry 78 Houston 79 Irwin 80 Jackson 81 Jasper 82 JeffOavis 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 McOuffie 100 McIntosh 101 Meriwether 102 Miller 103 Milchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe III 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 Sumler 130 Talbol 131 Taliaferro 132 Tannall 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 10 survey 0 Yes D Yes 0 Yes E Yes A Yes A Yes F Yes C Yes E Yes E Yes 0 Yes F No F Yes D Yes E Yes F Yes C Yes 0 Yes B Yes F Yes F Yes B Yes 0 Yes E Yes 0 Yes F Yes 0 Yes E Yes 0 Yes F Yes 0 Yes D Yes F Yes D Yes C Yes B Yes 0 Yes E Yes B Yes D Yes D Yes D Yes E Yes C Yes F Yes D Yes F Yes E Yes F Yes B Yes F Yes E Yes F Yes B Yes C Yes F Yes C Yes F Yes F Yes D Yes F Yes E Yes E Yes C Yes C Yes C Yes F Yes F Yes B Yes F Yes E Yes 0 Yes 63 -----------------------------~~------ 1999 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 Yes B Yes B Yes C Yes F No D Yes C Yes F Yes County 153 Wheeler 154 While 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Wonh 1998 Estimated population 4.875 17,457 82.039 7,365 10.568 10.838 22,485 Responded Group 10 survey F Yes D Yes B Yes F Yes E Yes E Yes D Yes * - Consolidated governments Population data are estimates for 1998 obtained from the Bureau of the Census. Department of Commerce. 64 GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231 (404) 679-4950 Publication Number: 0315 @printed on recycled paper