$ GEORGIA LOCAL GOVERNMENT FINANCE 2000 County and Consolidated Governments Fiscal Planning Guide Georgia Department of Community Affairs December 2001 2000 County Fiscal Planning Guide GEORGIA LOCAL GOVERNMENT FINANCE 2000 COUNTY AND CONSOLIDATED GOVERNMENTS FISCAL PLANNING GUIDE GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS Research Services 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231 (404) 679-4940 An Equal Opportunity Employer If you are disabled and would wish to receive this publication in an alternative format, please contact the Georgia Department of Community Affairs at: (404) 679-4940 or 1 (800) 651-7954 (TDD) The Fiscal Planning Guide provides data collected from counties and consolidated governments in Georgia through the 2000 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 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 nineteen year-old cooperative agreement between the State of Georgia and the U.S. Bureau of the Census. The data collected by the survey is forwarded to the Census Bureau each year for inclusion in its nationwide series of reports on local governments. The annual survey of local government finances obtains data for the most recent fiscal year which ended for each local government between July 1 and the following June 30 of each year. Data in this report is for the fiscal year, which ended between July 1, 1999 and June 30, 2000. For that reason, the data reported does not conform to a specific 12-month calendar period, since governments may have differing fiscal years. In addition, governments are not required to use TABLE OF CONTENTS Introduction ................................................... 1 Using this Guide ............................................ 2 Group Population Ranges.............................. 3 County Population Group Ranges ................. 3 T Total, all Counties ........................ T - 1 A Population 100,000 and Above .... A - 1 B 50,000 - 99,999 ............................ B - 1 C 25,000 - 49,999 ............................ C - 1 D 15,000 - 24,999 ............................ D - 1 E 10,000 - 14,999 .............................E - 1 F Less than 10,000............................F - 1 Consolidated Government Tables..........CG - 1 Appendix A. Glossary.............................. A - 1 Appendix B. Data Categories .................. B - 1 Appendix C. Index to Counties and Consolidated Governments ................. C - 1 1 2000 County Fiscal Planning Guide 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: 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 STEP 1. Determine the population group of the government. To do this, use Appendix C, which lists all counties alphabetically, along with their 2000 population and the population group to which they belong (A through F). 1 General Revenues by Source 2 General Operating Expenditures by Category 3 Leading Capital Expenditures 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. 4 Debt Issued, Retired, Outstanding at End of Year and Interest Paid on Debt 5 Cash and Investment Assets Held at End of Year 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: 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 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 2000 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. 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 total 2000 2 2000 Fiscal Planning Guide 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 County Population Group Ranges 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 feedback. Ideas on additional data, how to present the information, and ways to better serve Georgia's local governments will be greatly appreciated. Group A B C D E F Total Population range 100,000 and Above 50,000 - 99,999 25,000 - 49,999 15,000 - 24,999 10,000 - 14,999 Less than 10,000 All counties Number in group 11 22 25 41 25 32 156 * Number reporting 11 22 25 41 25 31 155 Population ranges are based upon actual counts for the year 2000 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 2000 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 2000 population of the jurisdictions reporting the amount. Revenue Bonds: Bonded indebtedness backed by anticipated revenues derived from the project for which the money was borrowed. Short-Term Debt: Indebtedness other than bonds, amortized within the calendar year in which the funds are borrowed. Use of Money and Property Revenues: Primarily interest on invested funds, and, to a lesser extent, funds derived from rents and royalties. Utilities: Enterprise funds, such as water and/or sewer systems, natural gas systems, public airports, and solid waste systems. Terms Used in Table 9 DHR Health Grants: State grants-in-aid for physical and mental health centers to local health departments. Considered as "State Intergovernmental Revenues" elsewhere in this report, but broken out in this particular Table. (See also, State Intergovernmental Revenue.) Miscellaneous Other Taxes: All taxes not listed elsewhere in Table 9. Other Charges: Service charges not listed elsewhere in Table 9. Other Licenses: Licenses not listed elsewhere in Table 9. Other Miscellaneous Revenue: All revenue not listed elsewhere in Table 9. Receipts from Sale of Materials: Proceeds from the sale of materials other than real property. State Intergovernmental Revenue: Includes all revenues derived from state government except DHR Health Grants. (See also, DHR Health Grants.) Total State Intergovernmental Revenue: DHR Health Grants plus State Intergovernmental Revenue. Terms Used in Table 10 County Hospital, DHR Health Grants and Public Health: Regarded as separate expenditure categories for purposes of Table 10. Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed elsewhere in Table 10. A - 1 2000 Fiscal Planning Guide Appendix B: Data Categories General Revenues Property Taxes Real and personal property taxes FIFA, penalties, interest and cost Public utilities taxes Motor vehicle taxes Mobile home taxes Intangible taxes (regular and recording) Railroad equipment tax Tax collection fees Sales Taxes Local option sales tax MARTA tax 1 Special purpose sales tax Excise and Special Use Tax Alcoholic beverage taxes Insurance premiums taxes Hotel/motel tax Franchise payments taxes Other excise and special use taxes Licenses and Permits Revenues Business licenses and occupational taxes Alcoholic beverage licenses Building permits Other licenses, permits and fees Intergovernmental Revenues, by Type Payments in lieu of taxes General public purpose grants Fuel, oil and road mileage Road, street and bridge funds (DOT contracts) Water/wastewater grants Solid waste grants Revenues of county boards of health Crime and corrections grants Community Development Block Grants Public welfare grants Real estate transfer tax Other intergovernmental revenues Intergovernmental Revenues, by Source State Other local governments Federal DHR physical and mental health grants Service Charge Revenues Parking facilities and meters Parks and recreation charges Ambulance charges Hospital charges Garbage/trash collection charges Landfill fees Special assessments Fire service subscription fees Other service charges Other revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers Receipts from sales of materials and surplus equipment Receipts from sale of real property (land and buildings) Cemetery fees Rents and royalties All additional revenues Enterprise Fund Revenues By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds By Type of Revenues Operating revenue Other revenue General Expenditures Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court2 Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Community Development Community development Building inspection and regulation Highways Highways, roads and bridges Drainage Health and Human Service County hospital Payments to other hospitals 1 DeKalb and Fulton Counties only 2 Consolidated governments only B - 1 2000 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 B - 2 2000 County Fiscal Planning Guide County Group - Number Reporting = Population Range = 2000 Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes T 157 All Groups 7,698,947 T FY '00 Average amount ($) Per capita amount ($) 32,357,455 659.85 12,613,330 9,840,734 2,772,596 257.22 200.68 56.54 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 8,793,224 3,293,444 1,201,610 4,298,169 179.31 67.16 24.50 87.65 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 1,429,743 238,729 867,978 205,066 85,593 32,377 29.16 4.87 17.70 4.18 1.75 0.66 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 929,420 3,181,203 1,457,796 903,463 256,700 613,697 18.95 64.87 29.16 18.19 5.17 12.36 Service Charges and Other Revenues Service charge revenues Other revenues 5,410,536 1,102,243 4,342,976 110.33 22.33 88.00 T - 1 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) T - 2 T FY '00 Average amount ($) Per capita amount ($) 21,682,912 4,331,153 397,551 407,141 390,685 1,825,407 573,151 592,377 144,841 6,605,307 1,954,111 1,260,146 247,304 1,641,785 1,501,961 439.35 87.76 8.06 8.25 7.92 36.99 11.61 12.00 2.93 133.84 39.60 25.53 5.01 33.27 30.43 2,026,243 773,131 265,933 423,736 157,595 405,848 0 41.06 15.67 5.39 8.59 3.19 8.22 0.00 3,455,062 548,605 202,965 637,167 636,081 531,600 898,644 70.01 11.12 4.11 12.91 12.89 10.77 18.21 437,293 8.86 586 0.01 69,767 1.41 149,927 3.04 217,013 4.40 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating T FY '00 Average amount ($) 1,917,872 1,841,801 76,071 Per capita amount ($) 38.86 37.32 1.54 1,218,132 677,784 540,348 24.68 13.73 10.95 8,198 0.17 591,169 288,330 302,839 11.98 5.84 6.14 1,092,482 22.14 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Community development (Const.) 3 General government buildings (Const.) 4 Jail (Const.) 5 Public welfare and social services (Const.) 6 Garbage and trash disposal (Const.) 7 Drainage (Const.) 8 Highways and streets (Land) 9 Other expenditures (Const.) 10 General administration (Const.) 11 Education - general govt. (Const.) 12 Parks and recreation (Land) 13 Parks and recreation (Const.) 14 Libraries (Const.) 15 Natural resources (Const.) 1,859,926 4,183,708 3,062,297 1,777,325 2,040,603 1,212,132 937,339 413,013 2,606,281 584,688 1,317,094 1,586,517 485,048 493,234 733,311 939,122 516,165 37.69 84.77 44.48 25.48 22.63 14.58 13.01 11.84 11.67 11.19 10.58 10.32 8.33 7.42 6.63 5.96 5.37 T - 3 2000 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 18,763,453 11,518,333 1,644,726 3,416,672 5,445,516 117.79 252.92 36.70 58.56 89.26 1,141,366 1,902,709 424,371 623,939 4,681,170 11.13 18.18 6.01 11.56 86.04 42,349,483 20,572,577 3,241,692 3,785,356 2,595,542 393.92 185.46 44.71 69.41 67.34 1,768,715 901,551 146,704 139,110 112,055 17.12 8.92 2.01 2.54 2.10 T FY '00 Number reporting 19 6 22 76 45 52 43 62 116 52 50 37 58 116 31 52 45 59 114 53 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 3,134,483 25,128,773 24,813,195 Per capita amount ($) 28.93 178.00 500.93 Number reporting 43 30 155 T - 4 2000 County Fiscal Planning Guide T FY '00 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose 1 Education 2 Water/sewer system 3 All other 4 Jails 5 Public buildings 6 Highways, streets and drainage 7 Water/sewer system 8 Multi-purpose 9 Parks and recreation facilites 10 Parks and recreation facilities 11 Jails 12 Solid waste system 13 All other 14 All other 15 Public buildings Type of issue G.O. revenue bond revenue bond G.O. G.O. G.O. G.O. G.O. G.O. revenue bond other long-term revenue bond G.O. other long-term lease pool Average amount ($) 90,045,000 45,413,435 22,208,227 18,687,971 14,371,022 13,173,596 11,434,554 10,553,316 9,777,864 9,237,043 7,228,546 6,452,094 4,544,014 4,347,673 4,188,553 Number reporting 1 39 11 10 11 5 7 5 6 4 2 7 10 15 26 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 12,822,560 52 17,427,983 52 0 0 0 0 475,105 1 939,996 1 583,573 10 1,348,457 10 1,950,188 54 1,960,162 54 779,237 34 1,477,250 35 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 2,695,876 10,237,495 12,933,371 As % of current operations 13.0% 49.3% 62.2% T - 5 2000 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Hospital charges 2 MARTA sales tax 3 Real and personal property taxes 4 Water and sewer system 5 Special purpose sales tax 6 Local option sales tax 7 Interest earnings on investments 8 State intergovernmental revenues 9 Fines, forfeits and court fees 10 Motor vehicle taxes 11 Solid waste system 12 State DHR health grants 13 Insurance premiums taxes 14 Gas supply system 15 All additional revenues 16 Public utilities taxes 17 Federal intergovernmental revenues 18 Landfill fees 19 Other enterprise funds 20 Business licenses and occupational taxes 21 Ambulance charges 22 Other service charges 23 Tax collection fees 24 Building permits 25 Garbage and trash collection charges 26 Other excise and special use taxes 27 Fee collections of county officers 28 Intangible taxes (regular and recording) 29 Other local intergovernmental revenues 30 FIFA, penalties, interest and cost 31 Hotel/motel tax 32 Alcoholic beverage taxes 33 Special assessments 34 Parks and recreation charges 35 Airport 36 Receipts from sale of materials 37 Fire service subscription fees 38 Franchise payments taxes 39 Rents and royalties 40 Receipts from sale of real property 41 Other licenses, permits and fees 42 Mobile home taxes 43 Alcoholic beverage taxes 44 Parking facilities and meters 45 Railroad equipment tax 46 Cemetery fees 47 Electric supply system T - 6 T FY '00 Per capita amount ($) 1,432.12 282.92 231.19 200.68 132.27 113.48 86.35 35.90 29.34 27.57 26.03 20.09 18.21 17.70 16.82 15.85 15.39 14.29 12.30 10.72 10.00 9.39 9.27 9.12 8.02 7.78 7.41 6.81 6.09 6.08 6.04 5.78 5.02 3.83 3.34 3.20 3.04 2.73 2.71 2.59 1.85 1.37 1.23 1.20 0.64 0.48 0.00 0.00 Percent of total revenues 100.0% 19.8% 16.1% 14.0% 9.2% 7.9% 6.0% 2.5% 2.0% 1.9% 1.8% 1.4% 1.3% 1.2% 1.2% 1.1% 1.1% 1.0% 0.9% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 2000 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Debt service costs 3 Construction (non-utility) 4 County/municipal hospital 5 Police department 6 Sheriff's department 7 Purchase of equipment and land 8 Highways and streets 9 General administration 10 Jail 11 Gas supply system 12 Fire department 13 Other general expenditures 14 Other enterprise funds 15 Solid waste system 16 State DHR health grants 17 Payments to other hospitals 18 Correctional institute 19 Superior court 20 Parks and recreation 21 Ambulance service 22 General insurance 23 Public health 24 Public welfare and social services 25 Garbage and trash collection 26 General government buildings 27 Libraries 28 Garbage and trash disposal 29 Financial administration 30 Juvenile and magistrate court 31 Clerk of courts 32 Tax commissioner 33 Tax assessor/appraiser 34 Airport 35 Community development 36 State Court 37 Building inspection and regulation 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 ($) 1,077.72 179.77 121.23 90.26 56.59 44.10 39.60 37.96 37.32 36.99 35.76 33.29 32.35 22.80 20.70 20.22 18.21 16.64 15.96 15.88 14.38 14.16 13.88 13.01 12.99 12.42 11.87 11.21 10.56 9.06 8.63 8.50 8.25 8.02 7.48 7.35 7.20 7.11 4.65 3.97 3.20 2.43 1.66 0.15 T FY '00 Percent of total expenditures 100.0% 16.7% 11.2% 8.4% 5.3% 4.1% 3.7% 3.5% 3.5% 3.4% 3.3% 3.1% 3.0% 2.1% 1.9% 1.9% 1.7% 1.5% 1.5% 1.5% 1.3% 1.3% 1.3% 1.2% 1.2% 1.2% 1.1% 1.0% 1.0% 0.8% 0.8% 0.8% 0.8% 0.7% 0.7% 0.7% 0.7% 0.7% 0.4% 0.4% 0.3% 0.2% 0.2% 0.0% 2000 County Fiscal Planning Guide County Group - A Number Reporting = 11 Population Range = 100,000 and Above 2000 Population = 3,811,808 A FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 276,476,669 797.85 Property Taxes Real and personal property taxes All other property taxes 113,705,393 90,235,936 23,469,457 328.13 260.40 67.73 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 71,303,017 21,842,429 17,150,259 32,310,330 205.76 63.03 49.49 93.24 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 10,768,747 1,976,073 5,733,081 2,262,572 610,898 186,124 31.08 5.70 16.54 6.53 1.76 0.54 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 10,314,322 22,963,529 9,652,205 5,679,443 1,574,926 6,056,954 29.76 66.27 27.85 16.39 4.54 17.48 Service Charges and Other Revenues Service charge revenues Other revenues 47,421,661 6,353,461 41,068,200 136.85 18.33 118.51 A -1 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) A -2 A FY '00 Average amount ($) Per capita amount ($) 170,641,946 36,219,622 4,102,396 2,767,137 2,458,124 15,397,214 4,876,778 5,562,385 1,055,587 55,100,068 10,374,140 16,491,792 1,131,917 12,646,226 14,455,994 492.43 104.52 11.84 7.99 7.09 44.43 14.07 16.05 3.05 159.01 29.94 47.59 3.27 36.49 41.72 17,393,275 7,365,748 2,914,566 3,634,465 718,148 2,760,348 0 50.19 21.26 8.41 10.49 2.07 7.97 0.00 26,933,759 6,361,389 2,422,658 4,462,042 5,413,624 2,594,604 5,679,443 77.72 18.36 6.99 12.88 15.62 7.49 16.39 833,315 2.40 8,315 0.02 263,297 0.76 413,897 1.19 147,806 0.43 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating A FY '00 Average amount ($) 10,291,819 9,480,914 810,906 Per capita amount ($) 29.70 27.36 2.34 11,322,665 5,391,855 5,930,810 32.67 15.56 17.11 0 0.00 5,644,543 2,527,249 3,117,294 16.29 7.29 9.00 6,902,880 19.92 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Community development (Const.) 3 General government buildings (Const.) 4 Public welfare and social services (Const.) 5 Highways and streets (Land) 6 Drainage (Const.) 7 Parks and recreation (Land) 8 General administration (Const.) 9 General administration (Land) 10 Libraries (Const.) 11 Parks and recreation (Const.) 12 Police department (Const.) 13 Other expenditures (Const.) 14 Sheriffs department (Const.) 15 Fire department (Const.) 16 Police department (Land) 17 Public health (Const.) 18 Superior court (Const.) A- 3 15,765,771 38,754,978 17,501,150 11,349,818 9,150,452 6,943,057 5,126,851 4,951,576 4,384,141 4,773,516 2,217,361 2,127,016 2,077,346 2,824,791 1,383,596 1,768,650 1,336,828 1,305,617 1,488,657 1,482,347 45.50 111.84 48.95 35.82 24.92 14.85 14.79 12.51 11.09 8.83 6.40 5.47 5.40 4.22 3.52 3.50 3.34 3.30 3.19 3.10 2000 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 39,882,120 0 5,407,320 26,213,236 51,500,000 71.72 0.00 33.06 80.89 93.31 3,998,849 7,197,487 1,122,046 1,915,426 51,500,000 10.19 15.71 2.69 5.98 93.31 166,456,771 95,674,430 15,618,789 27,389,343 48,000,000 424.32 187.08 37.44 85.48 78.98 7,984,895 4,765,028 649,644 765,464 1,116,674 20.35 10.40 1.56 2.39 2.02 A FY '00 Number reporting 4 0 3 7 3 9 7 6 10 3 9 6 6 10 1 9 7 6 10 3 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 10,602,050 88,622,069 245,057,945 A -4 Per capita amount ($) 23.38 173.29 707.18 Number reporting 7 6 11 2000 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Education 3 All other 4 Public buildings 5 All other 6 All purposes 7 Multi-purpose 8 All other 9 Jails 10 Highways, streets and drainage 11 Parks and recreation facilites 12 Solid waste system revenue bond 183,237,125 7 G.O. 90,045,000 1 revenue bond 72,663,945 2 G.O. 63,594,838 2 other long-term 55,710,000 1 short-term 48,000,000 1 G.O. 43,271,578 1 lease pool 42,241,805 5 G.O. 40,138,676 4 G.O. 32,799,000 2 G.O. 27,317,810 2 revenue bond 16,087,500 2 A FY '00 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 ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 67,488,788 8 87,012,128 8 0 0 0 0 0 0 0 0 1,573,054 3 3,758,056 3 7,152,656 8 6,245,750 8 3,811,009 4 8,003,357 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 23,591,881 87,134,635 110,726,516 As % of current operations 14.3% 52.8% 67.1% A -5 2000 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 MARTA sales tax 3 Water and sewer system 4 Special purpose sales tax 5 Local option sales tax 6 Interest earnings on investments 7 Motor vehicle taxes 8 State intergovernmental revenues 9 Fines, forfeits and court fees 10 All additional revenues 11 Other excise and special use taxes 12 Federal intergovernmental revenues 13 Business licenses and occupational taxes 14 Solid waste system 15 Insurance premiums taxes 16 State DHR health grants 17 Public utilities taxes 18 Tax collection fees 19 Other enterprise funds 20 Building permits 21 Other service charges 22 Landfill fees 23 Intangible taxes (regular and recording) 24 FIFA, penalties, interest and cost 25 Hotel/motel tax 26 Alcoholic beverage taxes 27 Fee collections of county officers 28 Garbage and trash collection charges 29 Ambulance charges 30 Other local intergovernmental revenues 31 Special assessments 32 Franchise payments taxes 33 Parks and recreation charges 34 Airport 35 Rents and royalties 36 Receipts from sale of materials 37 Alcoholic beverage taxes 38 Other licenses, permits and fees 39 Receipts from sale of real property 40 Fire service subscription fees 41 Parking facilities and meters 42 Mobile home taxes 43 Railroad equipment tax 44 Cemetery fees 45 Electric supply system 46 Gas supply system 47 Hospital charges A -6 A FY '00 Per capita amount ($) 1,317.08 260.40 231.19 164.63 152.54 101.68 60.05 30.92 27.85 26.23 24.85 18.48 18.00 17.25 16.85 16.54 16.39 13.13 10.32 9.64 9.64 8.20 8.08 8.00 7.09 6.72 5.70 5.39 5.04 4.91 4.54 4.28 3.86 3.31 3.17 2.60 2.54 1.73 1.64 1.27 1.15 0.68 0.36 0.22 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 19.8% 17.6% 12.5% 11.6% 7.7% 4.6% 2.3% 2.1% 2.0% 1.9% 1.4% 1.4% 1.3% 1.3% 1.3% 1.2% 1.0% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Debt service costs 4 County/municipal hospital 5 Police department 6 Purchase of equipment and land 7 General administration 8 Fire department 9 Jail 10 Sheriff's department 11 Highways and streets 12 Superior court 13 Other enterprise funds 14 Other general expenditures 15 Payments to other hospitals 16 Garbage and trash collection 17 Libraries 18 State DHR health grants 19 General insurance 20 Public welfare and social services 21 Parks and recreation 22 Solid waste system 23 General government buildings 24 Public health 25 Financial administration 26 Juvenile and magistrate court 27 Ambulance service 28 Community development 29 State Court 30 Tax commissioner 31 Clerk of courts 32 Correctional institute 33 Building inspection and regulation 34 Airport 35 Tax assessor/appraiser 36 Drainage 37 Legal fees 38 Probate court 39 Garbage and trash disposal 40 Natural resources 41 Parking facilities and meters Per capita amount ($) 1,127.07 212.26 111.84 109.58 85.75 49.40 45.50 44.43 44.42 36.49 29.94 27.36 21.26 20.23 19.92 18.92 17.20 17.11 16.39 16.05 15.62 15.56 14.71 14.07 12.88 11.84 10.49 10.12 9.27 8.41 7.99 7.97 7.92 7.78 7.56 7.09 5.20 3.91 2.07 1.51 0.90 0.15 A FY '00 Percent of total expenditures 100.0% 18.8% 9.9% 9.7% 7.6% 4.4% 4.0% 3.9% 3.9% 3.2% 2.7% 2.4% 1.9% 1.8% 1.8% 1.7% 1.5% 1.5% 1.5% 1.4% 1.4% 1.4% 1.3% 1.2% 1.1% 1.1% 0.9% 0.9% 0.8% 0.7% 0.7% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.3% 0.2% 0.1% 0.1% 0.0% A -7 2000 County Fiscal Planning Guide County Group - Number Reporting = Population Range = 2000 Population = B 22 50,000 - 99,999 1,677,073 B FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 42,771,431 561.08 Property Taxes Real and personal property taxes All other property taxes 13,853,840 10,539,716 3,314,123 181.74 138.26 43.47 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 14,132,541 6,634,036 0 7,498,505 185.39 87.03 0.00 98.37 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 2,316,054 386,609 1,386,227 248,407 192,684 102,127 30.38 5.07 18.18 3.26 2.53 1.34 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 936,011 5,375,856 2,222,421 1,913,117 578,830 661,488 12.28 70.52 29.15 25.10 7.59 8.68 Service Charges and Other Revenues Service charge revenues Other revenues 6,157,130 1,429,823 4,727,307 80.77 18.76 62.01 B -1 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) B -2 B FY '00 Average amount ($) Per capita amount ($) 30,246,370 5,037,828 361,963 595,235 584,601 2,099,110 729,607 408,994 258,317 10,144,283 4,031,429 605,671 611,733 2,642,239 2,253,212 396.77 66.09 4.75 7.81 7.67 27.54 9.57 5.37 3.39 133.07 52.88 7.95 8.02 34.66 29.56 2,632,597 865,625 244,213 645,109 224,438 653,213 0 34.53 11.36 3.20 8.46 2.94 8.57 0.00 5,298,722 105,530 107,525 1,478,360 1,156,500 537,690 1,913,117 69.51 1.38 1.41 19.39 15.17 7.05 25.10 571,558 7.50 0 0.00 85,789 1.13 165,178 2.17 320,591 4.21 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating B FY '00 Average amount ($) 2,647,045 2,535,774 111,271 Per capita amount ($) 34.72 33.26 1.46 1,651,154 1,149,674 501,479 21.66 15.08 6.58 39,073 0.51 657,477 8.62 484,470 6.36 173,006 2.27 1,566,634 20.55 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Other expenditures (Const.) 3 Jail (Const.) 4 Clerk of courts (Const.) 5 Sheriffs department (Const.) 6 General government buildings (Const.) 7 Libraries (Const.) 8 Correctional institute (Const.) 9 Parks and recreation (Const.) 10 Garbage and trash disposal (Const.) 11 Garbage and trash disposal (Land) 12 Community development (Const.) 13 Public welfare and social services (Const.) 14 Drainage (Land) 15 Natural resources (Const.) 16 Education - general govt. (Const.) 17 Highways and streets (Land) 18 Sheriffs department (Land) B- 3 1,881,925 5,478,230 3,190,655 2,478,926 1,777,890 1,802,103 1,386,297 1,094,546 1,009,657 710,203 756,633 615,683 424,685 445,847 420,052 311,380 516,165 384,235 362,330 345,043 24.69 71.86 41.03 31.98 23.43 20.18 16.97 13.93 10.38 10.32 9.92 7.99 6.32 5.67 5.58 5.56 5.37 5.15 4.80 4.57 2000 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 23,237,272 21,558,333 1,383,966 2,790,287 7,882,947 287.32 303.86 18.26 35.75 108.65 1,119,446 1,909,545 817,405 1,553,418 8,429,887 14.49 26.62 10.68 20.16 116.19 33,607,171 18,434,375 4,141,448 4,856,948 1,599,227 431.30 253.93 54.88 63.76 26.29 1,077,834 453,843 211,826 204,319 171,678 13.83 6.33 2.77 2.68 2.37 B FY '00 Number reporting 8 3 4 15 6 14 11 14 18 6 15 8 13 19 3 15 11 14 19 6 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 4,136,487 17,198,956 27,564,508 B -4 Per capita amount ($) 53.46 229.08 361.59 Number reporting 12 12 22 2000 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 All other 3 Water/sewer system 4 Jails 5 Jails 6 Public buildings 7 Public buildings 8 All other 9 Solid waste system 10 Parks and recreation facilites 11 Water/sewer system 12 Jails revenue bond 32,483,092 12 revenue bond 23,269,354 4 G.O. 18,571,250 4 other long-term 9,770,000 1 G.O. 9,002,500 2 G.O. 7,928,333 3 lease pool 6,763,905 8 G.O. 5,952,500 2 G.O. 5,250,000 3 G.O. 3,745,000 1 other long-term 3,652,302 11 lease pool 3,450,000 1 B FY '00 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 ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 7,594,486 14 12,208,687 14 0 0 0 0 0 0 0 0 339,095 2 417,622 2 1,605,766 12 1,999,359 12 842,522 5 1,641,360 5 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 3,515,431 13,520,368 17,035,798 As % of current operations 12.4% 47.7% 60.1% B -5 2000 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Water and sewer system 4 Local option sales tax 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 State DHR health grants 8 Motor vehicle taxes 9 Solid waste system 10 Insurance premiums taxes 11 Interest earnings on investments 12 Other service charges 13 Public utilities taxes 14 Federal intergovernmental revenues 15 Other local intergovernmental revenues 16 Other enterprise funds 17 Other excise and special use taxes 18 Ambulance charges 19 Building permits 20 Tax collection fees 21 Landfill fees 22 Fee collections of county officers 23 All additional revenues 24 Alcoholic beverage taxes 25 Receipts from sale of materials 26 FIFA, penalties, interest and cost 27 Hotel/motel tax 28 Intangible taxes (regular and recording) 29 Airport 30 Business licenses and occupational taxes 31 Parks and recreation charges 32 Fire service subscription fees 33 Franchise payments taxes 34 Special assessments 35 Rents and royalties 36 Receipts from sale of real property 37 Other licenses, permits and fees 38 Mobile home taxes 39 Alcoholic beverage taxes 40 Garbage and trash collection charges 41 Railroad equipment tax 42 Parking facilities and meters 43 Cemetery fees 44 Electric supply system 45 Gas supply system 46 Hospital charges 47 MARTA sales tax B -6 B FY '00 Per capita amount ($) 745.39 138.26 102.06 96.35 94.10 29.15 28.91 25.10 20.35 19.65 18.18 17.19 11.02 10.66 10.33 10.06 9.96 9.28 8.60 7.97 7.87 7.53 6.71 5.90 5.07 4.99 4.82 4.82 4.69 3.77 3.33 3.29 2.77 2.77 2.25 2.08 1.43 1.19 1.09 0.77 0.56 0.25 0.25 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 18.5% 13.7% 12.9% 12.6% 3.9% 3.9% 3.4% 2.7% 2.6% 2.4% 2.3% 1.5% 1.4% 1.4% 1.4% 1.3% 1.2% 1.2% 1.1% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Debt service costs 3 Construction (non-utility) 4 Sheriff's department 5 Jail 6 Highways and streets 7 Fire department 8 General administration 9 Correctional institute 10 State DHR health grants 11 Purchase of equipment and land 12 Solid waste system 13 Police department 14 Other general expenditures 15 Other enterprise funds 16 Public health 17 Parks and recreation 18 Public welfare and social services 19 Payments to other hospitals 20 Superior court 21 Ambulance service 22 General government buildings 23 Garbage and trash disposal 24 Clerk of courts 25 Juvenile and magistrate court 26 Tax assessor/appraiser 27 General insurance 28 Tax commissioner 29 Building inspection and regulation 30 County/municipal hospital 31 Libraries 32 Garbage and trash collection 33 State Court 34 Financial administration 35 Legal fees 36 Airport 37 Drainage 38 Education (general government) 39 Probate court 40 Community development 41 Natural resources Per capita amount ($) 930.11 154.90 143.96 71.86 52.88 42.58 33.26 31.22 27.54 25.70 25.10 24.69 24.46 23.32 21.41 19.40 19.39 16.64 15.74 13.31 11.36 9.86 9.57 8.68 8.57 8.46 8.13 8.07 7.81 7.77 7.63 6.58 6.17 5.44 5.18 4.97 4.65 3.78 2.96 2.94 2.88 1.28 B FY '00 Percent of total expenditures 100.0% 16.7% 15.5% 7.7% 5.7% 4.6% 3.6% 3.4% 3.0% 2.8% 2.7% 2.7% 2.6% 2.5% 2.3% 2.1% 2.1% 1.8% 1.7% 1.4% 1.2% 1.1% 1.0% 0.9% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.1% B -7 2000 County Fiscal Planning Guide County Group - Number Reporting = Population Range = 2000 Population = C 25 25,000 - 49,999 879,457 C FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 16,311,168 463.67 Property Taxes Real and personal property taxes All other property taxes 6,046,618 4,721,870 1,324,748 171.88 134.23 37.66 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 4,483,810 2,176,842 0 2,306,968 127.46 61.88 0.00 65.58 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 804,900 101,679 642,586 7,725 46,346 6,565 22.88 2.89 18.27 0.22 1.32 0.19 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 180,194 2,061,952 1,020,548 803,884 144,500 133,842 5.12 58.61 27.85 22.85 4.11 3.80 Service Charges and Other Revenues Service charge revenues Other revenues 2,733,693 975,747 1,757,946 77.71 27.74 49.97 C -1 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) C -2 C FY '00 Average amount ($) Per capita amount ($) 12,333,190 2,548,549 124,014 296,926 295,117 1,168,263 312,681 275,027 76,522 3,345,396 1,408,703 59,569 314,838 1,133,385 428,901 350.59 72.45 3.53 8.44 8.39 33.21 8.89 7.82 2.18 95.10 40.04 1.69 8.95 32.22 12.19 1,014,178 308,835 81,124 206,668 135,799 281,750 0 28.83 8.78 2.31 5.87 3.86 8.01 0.00 1,798,699 16,593 37,609 291,135 189,137 460,340 803,884 51.13 0.47 1.07 8.28 5.38 13.09 22.85 499,001 0 59,817 214,042 225,142 14.18 0.00 1.70 6.08 6.40 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating C FY '00 Average amount ($) 1,647,670 1,633,979 13,691 Per capita amount ($) 46.84 46.45 0.39 453,791 323,433 130,358 12.90 9.19 3.71 9,650 0.27 217,502 6.18 108,058 3.07 109,444 3.11 798,754 22.71 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Other expenditures (Const.) 3 Education - general govt. (Const.) 4 General government buildings (Const.) 5 Garbage and trash disposal (Const.) 6 Public welfare and social services (Const.) 7 Jail (Const.) 8 Highways and streets (Land) 9 Community development (Land) 10 Parks and recreation (Const.) 11 Public health (Const.) 12 Fire department (Land) 13 Sheriffs department (Land) 14 Superior court (Const.) 15 General government buildings (Land) 16 Other expenditures (Land) 17 Fire department (Const.) 18 Police department (Land) C- 3 987,827 1,662,544 1,211,815 972,188 686,674 879,559 691,280 346,176 306,613 268,651 228,224 242,981 220,011 178,088 158,681 167,165 104,365 94,254 88,155 76,556 28.08 47.26 33.09 27.20 27.00 25.43 22.10 10.87 8.70 7.64 6.79 6.37 5.68 4.76 4.51 3.83 2.93 2.63 2.48 2.01 2000 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 78,941 0 11,841 1,321,907 2,764,513 2.28 0.00 0.45 42.31 75.33 214,371 558,395 57,537 376,537 2,211,103 5.85 16.14 1.73 10.87 58.04 5,530,920 1,085,783 659,694 1,305,951 3,402,140 151.20 32.74 20.89 38.18 94.57 156,644 4.39 47,139 1.41 28,483 0.89 63,371 1.85 89,174 2.38 C FY '00 Number reporting 2 0 1 11 8 11 7 9 20 9 11 6 9 21 4 10 8 8 19 8 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 420,703 1,870,733 8,095,987 C -4 Per capita amount ($) 11.82 51.58 230.14 Number reporting 10 3 25 2000 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 All purposes 3 Solid waste system 4 Public buildings 5 All other 6 Jails 7 Public buildings 8 Solid waste system 9 All other 10 Solid waste system 11 Water/sewer system 12 Water/sewer system revenue bond 5,959,637 9 short-term 3,402,140 4 revenue bond 2,626,304 1 lease pool 2,070,647 6 G.O. 1,428,750 1 lease pool 1,225,127 4 G.O. 1,143,282 2 G.O. 967,203 2 revenue bond 918,542 2 other long-term 787,917 4 lease pool 562,047 1 other long-term 456,188 6 C FY '00 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 ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 1,172,039 9 0 0 475,105 1 144,609 3 1,181,097 13 492,309 7 1,637,885 9 0 0 939,996 1 568,892 2 1,293,401 13 573,393 8 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 1,294,469 5,176,185 6,470,654 As % of current operations 11.2% 44.9% 56.1% C -5 2000 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 Water and sewer system 5 Solid waste system 6 State intergovernmental revenues 7 Fines, forfeits and court fees 8 State DHR health grants 9 Motor vehicle taxes 10 Insurance premiums taxes 11 Gas supply system 12 Landfill fees 13 Other enterprise funds 14 Ambulance charges 15 Other service charges 16 Garbage and trash collection charges 17 Interest earnings on investments 18 Fee collections of county officers 19 Public utilities taxes 20 Tax collection fees 21 Fire service subscription fees 22 All additional revenues 23 Other local intergovernmental revenues 24 Federal intergovernmental revenues 25 FIFA, penalties, interest and cost 26 Building permits 27 Parks and recreation charges 28 Airport 29 Special assessments 30 Intangible taxes (regular and recording) 31 Alcoholic beverage taxes 32 Rents and royalties 33 Mobile home taxes 34 Receipts from sale of real property 35 Franchise payments taxes 36 Business licenses and occupational taxes 37 Receipts from sale of materials 38 Other excise and special use taxes 39 Railroad equipment tax 40 Other licenses, permits and fees 41 Hotel/motel tax 42 Alcoholic beverage taxes 43 Cemetery fees 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 Parking facilities and meters C -6 C FY '00 Per capita amount ($) 637.83 134.23 75.09 69.34 33.61 30.38 29.12 27.67 22.85 20.96 18.27 16.82 14.91 14.67 12.93 12.19 11.28 8.08 7.68 7.30 7.11 6.21 5.56 4.85 4.64 4.43 3.96 3.77 3.69 3.57 3.54 3.35 2.98 2.59 2.09 1.52 1.51 1.39 1.22 0.78 0.75 0.60 0.35 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 21.0% 11.8% 10.9% 5.3% 4.8% 4.6% 4.3% 3.6% 3.3% 2.9% 2.6% 2.3% 2.3% 2.0% 1.9% 1.8% 1.3% 1.2% 1.1% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 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% 2000 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Debt service costs 2 Construction (non-utility) 3 Water and sewer system 4 Highways and streets 5 Sheriff's department 6 Correctional institute 7 Jail 8 Gas supply system 9 Solid waste system 10 General administration 11 Purchase of equipment and land 12 State DHR health grants 13 Other general expenditures 14 Other enterprise funds 15 Ambulance service 16 Garbage and trash disposal 17 Police department 18 Garbage and trash collection 19 Airport 20 Fire department 21 General insurance 22 Parks and recreation 23 General government buildings 24 Superior court 25 Clerk of courts 26 Tax commissioner 27 Tax assessor/appraiser 28 Public health 29 Juvenile and magistrate court 30 Drainage 31 Public welfare and social services 32 Community development 33 Financial administration 34 Libraries 35 Building inspection and regulation 36 Payments to other hospitals 37 State Court 38 County/municipal hospital 39 Probate court 40 Legal fees 41 Natural resources 42 Education (general government) Per capita amount ($) 763.15 95.08 51.50 46.97 46.45 40.04 34.93 34.32 33.29 33.27 33.21 28.17 22.85 22.71 17.57 17.11 15.88 15.04 14.01 13.94 13.22 12.31 10.77 9.24 9.05 8.66 8.44 8.39 8.28 5.87 5.84 5.38 5.15 4.60 4.43 4.20 4.20 4.10 4.08 3.86 3.34 2.13 1.27 C FY '00 Percent of total expenditures 100.0% 12.5% 6.7% 6.2% 6.1% 5.2% 4.6% 4.5% 4.4% 4.4% 4.4% 3.7% 3.0% 3.0% 2.3% 2.2% 2.1% 2.0% 1.8% 1.8% 1.7% 1.6% 1.4% 1.2% 1.2% 1.1% 1.1% 1.1% 1.1% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.2% C -7 2000 County Fiscal Planning Guide County Group - Number Reporting = Population Range = 2000 Population = D 41 15,000 - 24,999 818,804 D FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 10,574,219 529.48 Property Taxes Real and personal property taxes All other property taxes 4,099,828 2,907,394 1,192,433 205.29 145.58 59.71 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 2,886,558 1,255,872 0 1,630,686 144.54 62.89 0.00 81.65 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 534,714 68,411 399,517 27,257 25,614 13,915 26.77 3.43 20.01 1.36 1.28 0.70 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 124,414 1,109,830 664,224 206,441 90,981 148,185 6.23 55.57 33.26 10.34 4.56 7.42 Service Charges and Other Revenues Service charge revenues Other revenues 1,818,874 618,781 1,200,093 91.08 30.98 60.09 D -1 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) D -2 D FY '00 Average amount ($) Per capita amount ($) 7,930,864 1,484,968 83,199 170,060 198,750 595,769 169,805 219,729 47,658 1,859,469 1,009,988 7,393 83,573 482,323 276,193 397.12 74.36 4.17 8.52 9.95 29.83 8.50 11.00 2.39 93.11 50.57 0.37 4.18 24.15 13.83 576,635 194,736 31,597 93,318 94,649 162,335 0 28.87 9.75 1.58 4.67 4.74 8.13 0.00 1,044,959 90,606 21,606 152,999 127,022 446,286 206,441 52.32 4.54 1.08 7.66 6.36 22.35 10.34 470,722 0 52,250 131,400 287,072 23.57 0.00 2.62 6.58 14.37 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating D FY '00 Average amount ($) 1,356,014 1,353,746 2,268 Per capita amount ($) 67.90 67.79 0.11 294,540 212,132 82,408 14.75 10.62 4.13 0 0.00 156,615 7.84 66,564 3.33 90,051 4.51 686,943 34.40 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 General administration (Const.) 2 Jail (Const.) 3 Highways and streets (Const.) 4 Community development (Const.) 5 Garbage and trash disposal (Const.) 6 Correctional institute (Const.) 7 Public welfare and social services (Const.) 8 Public health (Const.) 9 Highways and streets (Land) 10 General government buildings (Land) 11 Drainage (Const.) 12 Parks and recreation (Const.) 13 Community development (Land) 14 Other expenditures (Const.) 15 Other expenditures (Land) 16 General government buildings (Const.) 17 Fire department (Land) 18 Sheriffs department (Const.) D- 3 897,498 1,198,849 2,849,540 1,697,411 708,106 523,313 365,123 343,886 309,596 293,602 250,970 211,834 164,343 200,939 193,227 200,245 149,154 133,920 128,768 114,604 44.94 60.03 131.93 76.52 35.81 25.63 18.21 14.44 14.25 14.06 12.51 10.34 10.09 9.10 8.85 8.84 7.43 6.69 6.34 4.89 2000 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 3,473,671 1,478,333 3,001,361 448,561 893,972 154.63 73.42 144.58 22.92 43.51 420,921 640,620 344,922 273,305 757,638 19.48 29.79 16.60 13.47 38.12 4,819,954 1,948,132 1,789,868 975,353 1,313,862 220.64 92.33 88.45 48.61 64.83 181,175 8.39 106,830 4.91 68,953 3.32 59,869 2.93 34,024 1.68 D FY '00 Number reporting 3 3 4 23 9 11 7 18 31 8 10 8 15 31 5 11 8 18 29 9 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 649,285 1,303,334 5,725,597 D -4 Per capita amount ($) 29.57 61.90 287.07 Number reporting 5 6 40 2000 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Jails 3 Water/sewer system 4 Jails 5 All other 6 Multi-purpose 7 Public buildings 8 Industrial revenue bonds 9 Fire protection 10 All other 11 Jails 12 All purposes revenue bond 6,486,232 6 other long-term 4,687,092 1 G.O. 2,692,500 2 G.O. 2,210,000 1 revenue bond 1,972,500 2 other long-term 1,709,736 2 G.O. 1,625,000 2 revenue bond 1,543,333 3 G.O. 1,500,000 1 other long-term 1,350,321 5 lease pool 1,344,323 6 short-term 1,313,862 5 D FY '00 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 ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 595,762 11 0 0 0 0 1,830 1 816,913 14 317,947 7 1,190,167 11 0 0 0 0 104,740 2 932,876 14 703,484 7 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 782,384 3,299,397 4,081,781 As % of current operations 10.1% 42.7% 52.8% D -5 2000 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Public utilities taxes 3 Special purpose sales tax 4 Local option sales tax 5 Solid waste system 6 State intergovernmental revenues 7 Fines, forfeits and court fees 8 Water and sewer system 9 Motor vehicle taxes 10 Insurance premiums taxes 11 Ambulance charges 12 Other enterprise funds 13 Garbage and trash collection charges 14 Landfill fees 15 Federal intergovernmental revenues 16 Special assessments 17 State DHR health grants 18 Interest earnings on investments 19 All additional revenues 20 Fee collections of county officers 21 Other service charges 22 Tax collection fees 23 Other local intergovernmental revenues 24 FIFA, penalties, interest and cost 25 Building permits 26 Receipts from sale of real property 27 Intangible taxes (regular and recording) 28 Alcoholic beverage taxes 29 Other excise and special use taxes 30 Hotel/motel tax 31 Rents and royalties 32 Parks and recreation charges 33 Mobile home taxes 34 Receipts from sale of materials 35 Business licenses and occupational taxes 36 Franchise payments taxes 37 Railroad equipment tax 38 Other licenses, permits and fees 39 Alcoholic beverage taxes 40 Airport 41 Cemetery fees 42 Electric supply system 43 Fire service subscription fees 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 Parking facilities and meters D -6 D FY '00 Per capita amount ($) 791.98 145.58 123.74 86.43 66.03 40.48 33.26 29.10 27.02 22.43 20.01 17.28 16.94 15.34 15.07 11.20 10.54 10.34 9.87 9.67 9.58 9.30 8.14 7.51 5.41 4.78 4.66 4.31 3.89 3.85 3.46 3.00 2.93 2.74 2.32 1.79 1.57 0.91 0.88 0.52 0.09 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 18.4% 15.6% 10.9% 8.3% 5.1% 4.2% 3.7% 3.4% 2.8% 2.5% 2.2% 2.1% 1.9% 1.9% 1.4% 1.3% 1.3% 1.2% 1.2% 1.2% 1.2% 1.0% 0.9% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Debt service costs 2 Construction (non-utility) 3 Highways and streets 4 Water and sewer system 5 Sheriff's department 6 Solid waste system 7 Purchase of equipment and land 8 Correctional institute 9 Other enterprise funds 10 Other general expenditures 11 General administration 12 Jail 13 Ambulance service 14 Garbage and trash disposal 15 County/municipal hospital 16 Payments to other hospitals 17 Fire department 18 Garbage and trash collection 19 General insurance 20 Parks and recreation 21 Superior court 22 State DHR health grants 23 Tax assessor/appraiser 24 General government buildings 25 Clerk of courts 26 Tax commissioner 27 Public health 28 Financial administration 29 Community development 30 Public welfare and social services 31 Airport 32 Building inspection and regulation 33 Probate court 34 Juvenile and magistrate court 35 Police department 36 Libraries 37 State Court 38 Legal fees 39 Natural resources 40 Drainage Per capita amount ($) 926.33 151.45 76.40 67.79 53.97 50.57 46.23 45.39 42.69 37.49 35.81 29.83 27.83 26.28 21.03 20.77 14.65 14.52 13.96 12.22 11.15 10.35 10.34 9.95 9.62 9.12 8.52 8.08 6.97 6.53 6.36 5.62 5.49 4.87 4.80 4.45 4.24 3.68 3.30 2.99 1.00 D FY '00 Percent of total expenditures 100.0% 16.3% 8.2% 7.3% 5.8% 5.5% 5.0% 4.9% 4.6% 4.0% 3.9% 3.2% 3.0% 2.8% 2.3% 2.2% 1.6% 1.6% 1.5% 1.3% 1.2% 1.1% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.1% D -7 2000 County Fiscal Planning Guide County Group - Number Reporting = Population Range = 2000 Population = E 25 10,000 - 14,999 298,266 E FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 6,210,815 520.58 Property Taxes Real and personal property taxes All other property taxes 2,491,866 1,965,947 525,920 208.86 164.78 44.08 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 1,375,087 638,223 0 736,864 115.26 53.49 0.00 61.76 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 321,996 49,084 247,935 19,675 4,620 682 26.99 4.11 20.78 1.65 0.39 0.06 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 65,801 659,075 418,995 138,765 47,057 54,258 5.52 55.24 35.12 11.63 3.94 4.55 Service Charges and Other Revenues Service charge revenues Other revenues 1,296,989 611,623 685,366 108.71 51.26 57.45 E -1 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) E -2 E FY '00 Average amount ($) Per capita amount ($) 5,017,290 957,622 61,760 122,318 126,953 334,137 109,131 161,352 41,971 1,050,119 634,382 2,242 35,982 262,920 114,593 420.54 80.27 5.18 10.25 10.64 28.01 9.15 13.52 3.52 88.02 53.17 0.19 3.02 22.04 9.60 405,194 122,280 16,010 71,111 90,236 105,556 0 33.96 10.25 1.34 5.96 7.56 8.85 0.00 952,994 344,035 26,521 91,095 88,572 264,005 138,765 79.88 28.84 2.22 7.64 7.42 22.13 11.63 360,759 0 51,412 106,097 203,249 30.24 0.00 4.31 8.89 17.04 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating E FY '00 Average amount ($) 682,569 681,372 1,197 Per capita amount ($) 57.21 57.11 0.10 150,755 119,364 31,391 12.64 10.00 2.63 7,119 0.60 116,826 9.79 33,186 2.78 83,640 7.01 333,335 27.94 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Other expenditures (Const.) 3 General administration (Const.) 4 Community development (Land) 5 General government buildings (Const.) 6 Community development (Const.) 7 Public welfare and social services (Const.) 8 Correctional institute (Const.) 9 Jail (Const.) 10 Garbage and trash disposal (Const.) 11 Highways and streets (Land) 12 Parks and recreation (Const.) 13 Fire department (Land) 14 Garbage and trash collection (Land) 15 Sheriffs department (Land) 16 Ambulance service (Land) 17 General administration (Land) 18 Other expenditures (Land) E- 3 338,343 245,985 519,289 310,336 304,232 306,126 229,818 243,565 255,185 230,913 149,576 136,137 103,529 86,759 57,418 48,310 51,503 42,875 40,946 39,290 28.36 20.62 45.05 25.17 23.99 23.22 22.31 21.40 21.36 21.05 13.79 12.76 8.63 7.35 4.78 4.42 4.29 3.51 3.39 3.30 2000 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 500,000 0 51,200 860,714 988,607 47.21 0.00 4.97 69.67 81.97 126,383 229,566 17,805 493,810 778,873 9.97 19.82 1.47 41.04 67.21 1,100,703 2,801,477 91,530 757,056 842,656 81.91 245.33 7.55 62.87 69.70 44,653 117,510 7,187 72,916 28,361 3.52 10.15 0.62 6.12 2.41 E FY '00 Number reporting 1 0 1 10 8 5 7 4 16 10 3 5 4 16 5 5 7 3 16 11 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 397,711 1,155,525 2,809,044 E -4 Per capita amount ($) 31.57 109.45 235.45 Number reporting 4 2 25 2000 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Multi-purpose 2 Jails 3 Multi-purpose 4 Public buildings 5 Water/sewer system 6 All purposes 7 All other 8 Highways, streets and drainage 9 Fire protection 10 All other 11 Water/sewer system 12 Solid waste system G.O. 6,560,000 1 G.O. 5,705,000 1 lease pool 3,452,258 2 G.O. 1,285,000 1 revenue bond 1,100,703 3 short-term 842,656 5 G.O. 448,750 1 lease pool 189,557 10 lease pool 158,766 9 lease pool 128,721 8 other long-term 117,168 2 lease pool 112,012 4 E FY '00 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 ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 479,253 5 0 0 0 0 2,720 1 311,728 5 111,211 6 1,196,989 5 0 0 0 0 27,893 1 386,018 4 173,076 6 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 483,104 1,712,030 2,195,135 As % of current operations 9.9% 35.1% 45.0% E -5 2000 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Hospital charges 2 Real and personal property taxes 3 Special purpose sales tax 4 Local option sales tax 5 Water and sewer system 6 Public utilities taxes 7 State intergovernmental revenues 8 Fines, forfeits and court fees 9 Solid waste system 10 Landfill fees 11 Insurance premiums taxes 12 Motor vehicle taxes 13 Garbage and trash collection charges 14 Ambulance charges 15 State DHR health grants 16 Special assessments 17 Other enterprise funds 18 Fee collections of county officers 19 Other local intergovernmental revenues 20 All additional revenues 21 Interest earnings on investments 22 Hotel/motel tax 23 Federal intergovernmental revenues 24 Other service charges 25 Tax collection fees 26 FIFA, penalties, interest and cost 27 Building permits 28 Receipts from sale of real property 29 Alcoholic beverage taxes 30 Parks and recreation charges 31 Mobile home taxes 32 Intangible taxes (regular and recording) 33 Fire service subscription fees 34 Rents and royalties 35 Receipts from sale of materials 36 Business licenses and occupational taxes 37 Railroad equipment tax 38 Franchise payments taxes 39 Other licenses, permits and fees 40 Alcoholic beverage taxes 41 Other excise and special use taxes 42 Airport 43 Cemetery fees 44 Electric supply system 45 Gas supply system 46 MARTA sales tax 47 Parking facilities and meters E -6 E FY '00 Per capita amount ($) 971.32 282.92 164.78 67.46 53.49 39.29 37.41 35.12 30.19 24.55 21.15 20.78 20.53 17.04 15.56 11.63 10.12 9.67 9.61 9.54 8.95 7.99 7.91 7.65 6.93 6.85 6.31 5.40 4.32 4.11 3.75 3.38 3.37 2.97 2.91 2.43 1.26 1.18 0.77 0.72 0.66 0.42 0.22 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 29.1% 17.0% 6.9% 5.5% 4.0% 3.9% 3.6% 3.1% 2.5% 2.2% 2.1% 2.1% 1.8% 1.6% 1.2% 1.0% 1.0% 1.0% 1.0% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 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 Sheriff's department 7 Construction (non-utility) 8 Other general expenditures 9 Solid waste system 10 General administration 11 Purchase of equipment and land 12 Payments to other hospitals 13 Jail 14 Ambulance service 15 Garbage and trash disposal 16 Garbage and trash collection 17 General insurance 18 Other enterprise funds 19 State DHR health grants 20 Community development 21 Clerk of courts 22 Tax assessor/appraiser 23 Superior court 24 Tax commissioner 25 Parks and recreation 26 Fire department 27 General government buildings 28 Public health 29 Financial administration 30 Probate court 31 Public welfare and social services 32 Juvenile and magistrate court 33 State Court 34 Building inspection and regulation 35 Natural resources 36 Legal fees 37 Education (general government) 38 Libraries 39 Airport 40 Drainage 41 Police department Per capita amount ($) 1,204.07 324.06 109.01 98.14 82.00 57.11 53.17 49.52 38.92 30.29 28.01 26.60 24.78 24.77 23.95 23.79 16.19 16.03 15.05 11.63 11.43 10.91 10.64 10.61 10.25 10.00 10.00 9.90 8.02 7.95 7.56 7.42 5.96 5.10 4.96 4.71 4.18 3.84 2.63 2.26 1.47 1.21 E FY '00 Percent of total expenditures 100.0% 26.9% 9.1% 8.2% 6.8% 4.7% 4.4% 4.1% 3.2% 2.5% 2.3% 2.2% 2.1% 2.1% 2.0% 2.0% 1.3% 1.3% 1.3% 1.0% 0.9% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% E -7 2000 County Fiscal Planning Guide County Group - Number Reporting = Population Range = 2000 Population = F 32 Less than 10,000 213,490 F FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 3,164,832 474.38 Property Taxes Real and personal property taxes All other property taxes 1,349,787 1,066,466 283,321 202.32 159.85 42.47 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 638,437 279,754 0 358,684 95.70 41.93 0.00 53.76 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 155,104 20,760 127,137 1,237 4,801 1,169 23.25 3.11 19.06 0.19 0.72 0.18 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 19,298 470,389 233,287 111,096 39,060 102,120 2.89 70.51 33.87 16.13 5.67 14.83 Service Charges and Other Revenues Service charge revenues Other revenues 531,817 173,482 358,335 79.71 26.00 53.71 F -1 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) F -2 F FY '00 Average amount ($) Per capita amount ($) 2,535,165 558,559 27,278 78,962 73,304 225,851 69,011 72,138 12,015 469,588 298,365 0 14,788 131,184 25,252 380.00 83.72 4.09 11.84 10.99 33.85 10.34 10.81 1.80 70.39 44.72 0.00 2.22 19.66 3.78 241,389 55,607 10,277 36,274 69,251 69,980 0 36.18 8.33 1.54 5.44 10.38 10.49 0.00 453,463 17,341 4,960 61,341 65,160 192,293 112,368 67.97 2.60 0.74 9.19 9.77 28.82 16.84 177,608 0 36,782 56,594 84,232 26.62 0.00 5.51 8.48 12.63 2000 County Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating F FY '00 Average amount ($) 434,079 433,019 1,060 Per capita amount ($) 65.06 64.91 0.16 61,380 9.20 42,618 6.39 18,762 2.81 0 0.00 27,765 4.16 8,163 1.22 19,602 2.94 111,334 16.69 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Other expenditures (Const.) 3 General government buildings (Const.) 4 Public welfare and social services (Const.) 5 Community development (Const.) 6 Correctional institute (Const.) 7 Ambulance service (Land) 8 Garbage and trash disposal (Const.) 9 Highways and streets (Land) 10 Garbage and trash disposal (Land) 11 Correctional institute (Land) 12 Garbage and trash collection (Const.) 13 Other expenditures (Land) 14 General government buildings (Land) 15 Fire department (Const.) 16 Ambulance service (Const.) 17 Sheriffs department (Land) 18 Libraries (Const.) F- 3 167,843 280,207 287,350 367,395 249,895 118,772 134,445 56,063 60,361 72,564 43,658 48,518 29,391 52,731 36,787 29,309 31,182 35,835 24,582 20,166 25.16 42.00 44.07 41.68 34.05 17.91 17.77 10.67 8.53 8.00 6.42 5.71 5.60 5.51 4.94 4.47 4.12 3.79 3.50 3.33 2000 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 54 0 261,962 85,506 470,893 0.01 0.00 32.71 11.00 65.25 34,505 107,248 121,582 64,619 286,984 4.65 14.24 15.68 8.76 38.21 1,456,930 889,160 665,019 165,897 251,767 196.27 118.04 85.77 22.28 33.10 79,479 42,002 30,151 10,233 14,203 10.71 5.58 3.98 1.39 1.89 F FY '00 Number reporting 1 0 9 10 11 2 4 11 21 16 2 4 11 19 13 2 4 10 21 16 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 377,258 55 1,323,093 F -4 Per capita amount ($) 48.15 0.01 198.32 Number reporting 5 1 32 2000 County Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Solid waste system 2 Water/sewer system 3 Water/sewer system 4 Public buildings 5 Solid waste system 6 Multi-purpose 7 All other 8 Public buildings 9 All purposes 10 Parks and recreation facilites 11 Highways, streets and drainage 12 Highways, streets and drainage G.O. 2,929,713 1 revenue bond 1,405,375 2 other long-term 1,018,676 2 lease pool 522,253 2 other long-term 497,115 5 other long-term 458,265 2 other long-term 295,978 5 G.O. 285,000 1 short-term 251,767 13 G.O. 200,000 1 other long-term 158,123 2 lease pool 134,418 10 F FY '00 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 ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 208,408 5 0 0 0 0 0 0 235,016 2 139,673 5 1,083,740 5 0 0 0 0 0 0 157,290 3 186,710 5 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 224,669 1,051,234 1,275,902 As % of current operations 9.3% 43.4% 52.7% F -5 2000 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 Solid waste system 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 Federal intergovernmental revenues 8 Water and sewer system 9 Motor vehicle taxes 10 Ambulance charges 11 Other enterprise funds 12 Insurance premiums taxes 13 State DHR health grants 14 Public utilities taxes 15 Garbage and trash collection charges 16 Receipts from sale of materials 17 Other local intergovernmental revenues 18 Landfill fees 19 Fee collections of county officers 20 Tax collection fees 21 Other service charges 22 Parks and recreation charges 23 All additional revenues 24 Interest earnings on investments 25 FIFA, penalties, interest and cost 26 Other excise and special use taxes 27 Special assessments 28 Mobile home taxes 29 Alcoholic beverage taxes 30 Rents and royalties 31 Receipts from sale of real property 32 Intangible taxes (regular and recording) 33 Railroad equipment tax 34 Building permits 35 Franchise payments taxes 36 Hotel/motel tax 37 Other licenses, permits and fees 38 Business licenses and occupational taxes 39 Alcoholic beverage taxes 40 Fire service subscription fees 41 Airport 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 Parking facilities and meters F -6 F FY '00 Per capita amount ($) 665.63 159.85 61.81 42.41 36.93 35.29 31.22 30.06 25.58 24.60 23.08 22.28 19.06 16.81 13.97 12.75 12.38 11.83 11.66 8.51 6.18 6.00 5.74 5.58 4.93 4.13 3.86 3.66 3.52 3.33 3.04 2.88 2.39 2.30 2.27 1.49 1.45 1.12 1.10 0.53 0.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 24.0% 9.3% 6.4% 5.5% 5.3% 4.7% 4.5% 3.8% 3.7% 3.5% 3.3% 2.9% 2.5% 2.1% 1.9% 1.9% 1.8% 1.8% 1.3% 0.9% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Debt service costs 2 Water and sewer system 3 Correctional institute 4 Highways and streets 5 Construction (non-utility) 6 Sheriff's department 7 General administration 8 Ambulance service 9 Other enterprise funds 10 Purchase of equipment and land 11 Payments to other hospitals 12 Solid waste system 13 Jail 14 Other general expenditures 15 Garbage and trash collection 16 County/municipal hospital 17 State DHR health grants 18 Garbage and trash disposal 19 General insurance 20 Clerk of courts 21 Tax commissioner 22 General government buildings 23 Tax assessor/appraiser 24 Probate court 25 Public welfare and social services 26 Public health 27 Superior court 28 State Court 29 Parks and recreation 30 Financial administration 31 Natural resources 32 Juvenile and magistrate court 33 Community development 34 Fire department 35 Building inspection and regulation 36 Libraries 37 Legal fees 38 Drainage Per capita amount ($) 1,413.99 596.44 133.02 90.10 64.91 53.48 44.72 33.85 31.61 29.78 26.30 25.11 24.10 22.74 20.55 18.34 16.98 16.84 14.41 12.70 12.62 11.84 11.04 10.99 10.38 9.77 9.19 9.17 7.88 7.06 6.43 6.05 5.79 4.94 4.06 3.69 2.98 2.31 1.81 F FY '00 Percent of total expenditures 100.0% 42.2% 9.4% 6.4% 4.6% 3.8% 3.2% 2.4% 2.2% 2.1% 1.9% 1.8% 1.7% 1.6% 1.5% 1.3% 1.2% 1.2% 1.0% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% F -7 2000 Consolidated Fiscal Planning Guide Consolidated Group - Number Reporting = Population Range = 2000 Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes T 3 All Groups 487,555 T FY '00 Average amount ($) Per capita amount ($) 158,892,411 977.69 39,282,571 29,443,312 9,839,258 241.71 181.17 60.54 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 48,974,328 25,177,880 0 23,796,448 301.35 154.92 0.00 146.42 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 18,790,097 2,524,009 6,184,245 2,334,043 7,512,727 235,073 115.62 15.53 38.05 14.36 46.23 1.45 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 6,406,256 18,079,022 5,997,441 6,690,030 242,708 5,148,843 39.42 111.24 36.90 41.16 1.49 31.68 Service Charges and Other Revenues Service charge revenues Other revenues 27,360,137 7,433,771 19,926,367 168.35 45.74 122.61 T - 1 2000 Consolidated Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) T - 2 T FY '00 Average amount ($) Per capita amount ($) 114,147,903 19,499,702 2,779,795 1,033,546 950,908 10,091,684 2,494,831 843,780 1,305,157 41,922,655 8,629,089 10,847,018 3,111,294 7,938,698 11,396,556 702.37 119.98 17.10 6.36 5.85 62.10 15.35 5.19 8.03 257.96 53.10 66.74 19.14 48.85 70.12 6,362,044 2,552,973 929,864 695,733 282,147 1,136,817 764,509 39.15 15.71 5.72 4.28 1.74 7.00 4.70 14,215,592 0 3,823,343 1,831,350 811,902 1,058,967 6,690,030 87.47 0.00 23.53 11.27 5.00 6.52 41.16 3,924,208 282,289 466,081 2,790,933 384,905 24.15 1.74 2.87 17.17 2.37 2000 Consolidated Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating T FY '00 Average amount ($) 9,533,968 7,670,226 1,863,742 Per capita amount ($) 58.66 47.20 11.47 9,071,532 8,150,283 921,249 55.82 50.15 5.67 0 0.00 5,947,394 1,574,955 4,372,439 36.60 9.69 26.90 3,670,809 22.59 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Parks and recreation (Const.) 2 Highways and streets (Const.) 3 Sheriffs department (Land) 4 Police department (Const.) 5 Public health (Const.) 6 General government buildings (Land) 7 Public health (Land) 8 Jail (Const.) 9 Garbage and trash disposal (Const.) 10 General administration (Land) 11 Financial administration (Land) 12 Fire department (Const.) 13 Other expenditures (Land) 14 Parks and recreation (Land) 15 Other expenditures (Const.) 14,985,588 17,629,042 7,357,611 5,849,110 5,269,780 2,625,301 5,088,746 3,665,803 3,278,878 2,806,709 2,774,767 1,983,822 1,477,880 919,580 1,229,115 948,171 869,990 92.21 108.47 38.12 35.99 27.30 25.87 25.47 22.56 16.41 15.07 14.89 12.21 7.66 6.39 6.37 4.91 4.35 T - 3 2000 Consolidated Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 0 38,330,000 1,614,952 1,786,978 0 0.00 205.75 10.72 9.59 0.00 10,290,972 4,533,333 938,228 1,560,313 0 63.32 27.89 5.77 9.60 0.00 57,010,310 23,195,000 12,307,440 3,806,391 0 350.79 142.72 75.73 23.42 0.00 2,889,789 631,770 696,445 201,954 0 17.78 3.89 4.29 1.24 0.00 T FY '00 Number reporting 0 1 2 1 0 3 3 3 3 0 3 3 3 3 0 3 3 3 3 0 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 7,969,810 16,319,440 158,811,400 Per capita amount ($) 49.04 100.42 977.19 Number reporting 3 3 3 T - 4 2000 Consolidated Fiscal Planning Guide T FY '00 T - 4 2000 Consolidated Fiscal Planning Guide T FY '00 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose 1 Multi-purpose 2 Water/sewer system 3 Water/sewer system 4 All other 5 Solid waste system 6 All other 7 Public buildings 8 Multi-purpose 9 Public buildings 10 Highways, streets and drainage 11 Parks and recreation facilities 12 Law enforcement and corrections 13 Jails 14 All other 15 Highways, streets and drainage Type of issue G.O. revenue bond other long-term revenue bond revenue bond other long-term lease pool lease pool G.O. G.O. revenue bond lease pool G.O. lease pool lease pool Average amount ($) 65,040,000 41,193,333 21,121,006 13,693,566 5,335,000 5,267,104 3,928,442 2,975,360 2,670,000 1,350,000 785,233 550,415 525,000 486,870 198,443 Number reporting 1 3 1 3 1 3 1 2 1 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) 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 31,683,200 2 35,661,882 2 0 0 0 0 0 0 0 0 4,930,983 2 5,184,340 2 4,340,235 2 4,629,871 2 3,300,775 3 8,636,394 3 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 15,292,157 60,604,451 75,896,608 As % of current operations 14.2% 56.4% 70.6% T - 5 2000 Consolidated Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Water and sewer system 2 Real and personal property taxes 3 Local option sales tax 4 Special purpose sales tax 5 Public utilities taxes 6 Interest earnings on investments 7 Franchise payments taxes 8 Garbage and trash collection charges 9 State DHR health grants 10 Fines, forfeits and court fees 11 Insurance premiums taxes 12 State intergovernmental revenues 13 Airport 14 Federal intergovernmental revenues 15 Business licenses and occupational taxes 16 Solid waste system 17 Motor vehicle taxes 18 Other enterprise funds 19 All additional revenues 20 Alcoholic beverage taxes 21 Other service charges 22 Hotel/motel tax 23 Tax collection fees 24 Ambulance charges 25 Landfill fees 26 Receipts from sale of materials 27 Parks and recreation charges 28 FIFA, penalties, interest and cost 29 Receipts from sale of real property 30 Alcoholic beverage taxes 31 Rents and royalties 32 Building permits 33 Intangible taxes (regular and recording) 34 Other local intergovernmental revenues 35 Parking facilities and meters 36 Other excise and special use taxes 37 Fee collections of county officers 38 Other licenses, permits and fees 39 Mobile home taxes 40 Railroad equipment tax 41 Fire service subscription fees 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 Special assessments T - 6 T FY '00 Per capita amount ($) 1,344.79 210.34 181.17 154.92 146.42 53.46 50.13 46.23 42.19 41.16 38.70 38.05 36.90 32.74 31.68 29.39 28.81 23.27 20.31 16.63 15.53 15.45 14.36 8.51 7.19 6.90 6.58 6.55 6.19 5.85 5.04 5.03 3.94 3.84 2.53 2.14 1.83 1.56 1.05 0.80 0.74 0.49 0.17 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 15.6% 13.5% 11.5% 10.9% 4.0% 3.7% 3.4% 3.1% 3.1% 2.9% 2.8% 2.7% 2.4% 2.4% 2.2% 2.1% 1.7% 1.5% 1.2% 1.2% 1.1% 1.1% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 Consolidated Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Debt service costs 3 Police department 4 Construction (non-utility) 5 Purchase of equipment and land 6 Fire department 7 General administration 8 Other enterprise funds 9 Sheriff's department 10 Parks and recreation 11 Jail 12 Highways and streets 13 State DHR health grants 14 Airport 15 Solid waste system 16 Drainage 17 Community development 18 Payments to other hospitals 19 Other general expenditures 20 Garbage and trash collection 21 Correctional institute 22 Financial administration 23 Ambulance service 24 Superior court 25 General government buildings 26 Public health 27 Building inspection and regulation 28 Libraries 29 General insurance 30 Legal fees 31 Clerk of courts 32 Tax commissioner 33 Garbage and trash disposal 34 Tax assessor/appraiser 35 State Court 36 Public welfare and social services 37 Municipal court 38 Juvenile and magistrate court 39 Natural resources 40 Parking facilities and meters 41 Probate court Per capita amount ($) 1,483.83 236.75 133.79 113.08 108.47 92.21 70.12 62.10 53.14 53.10 50.15 48.85 47.20 41.16 34.42 30.74 30.01 26.90 23.53 22.59 21.69 19.14 17.10 17.05 15.71 15.35 11.27 9.69 9.17 8.80 8.03 7.00 6.36 6.20 5.85 5.72 5.00 4.70 4.28 2.87 2.81 1.74 T FY '00 Percent of total expenditures 100.0% 16.0% 9.0% 7.6% 7.3% 6.2% 4.7% 4.2% 3.6% 3.6% 3.4% 3.3% 3.2% 2.8% 2.3% 2.1% 2.0% 1.8% 1.6% 1.5% 1.5% 1.3% 1.2% 1.1% 1.1% 1.0% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% T -7 2000 County Fiscal Planning Guide Appendix C: Index to County and Consolidated Governments County 2000 Population 1 Appling 17,419 2 Athens-Clarke * 101,489 3 Atkinson 7,609 4 Augusta/Richmond * 199,775 5 Bacon 10,103 6 Baker 4,074 7 Baldwin 44,700 8 Banks 14,422 9 Barrow 46,144 10 Bartow 76,019 11 Ben Hill 17,484 12 Berrien 16,235 13 Bibb 153,887 14 Bleckley 11,666 15 Brantley 14,629 16 Brooks 16,450 17 Bryan 23,417 18 Bulloch 55,983 19 Burke 22,243 20 Butts 19,522 21 Calhoun 6,320 22 Camden 43,664 23 Candler 9,577 24 Carroll 87,268 25 Catoosa 53,282 26 Charlton 10,282 27 Chatham 232,048 28 Chattahoochee 14,882 29 Chattooga 25,470 30 Cherokee 141,903 31 Clay 3,357 32 Clayton 236,517 33 Clinch 6,878 34 Cobb 607,751 35 Coffee 37,413 36 Colquitt 42,053 37 Columbia 89,288 38 Columbus/Muscogee * 186,291 39 Cook 15,771 40 Coweta 89,215 Group D A F A E F C E C B D D A E E D D B D D F C F B B E A E C A F A F A C C B A D B Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes County 41 Crawford 42 Crisp 43 Dade 44 Dawson 45 Decatur 46 DeKalb 47 Dodge 48 Dooly 49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin 80 Jackson C- 1 2000 Population 12,495 21,996 15,154 15,999 28,240 665,865 19,171 11,525 96,065 92,174 12,354 3,754 37,535 20,511 21,837 10,495 19,798 91,263 90,565 98,407 20,285 816,006 23,456 2,556 67,568 44,104 23,659 14,406 588,448 35,902 139,277 10,076 25,690 23,695 22,997 11,012 119,341 110,765 9,931 41,589 Group E D D D C A D E B B E F C D D E D B B B D A D F B C D E A C A E C D D E A A F C Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 2000 County Fiscal Planning Guide Appendix C: Index to County and Consolidated Governments County 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar 88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 97 Madison 98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman 120 Rabun 2000 Population 11,426 12,684 17,266 8,575 8,560 23,639 15,912 7,241 44,874 24,757 61,610 8,348 10,304 92,115 21,016 14,074 25,730 7,144 21,231 10,847 22,534 6,383 23,932 21,757 8,270 15,457 36,506 62,001 26,225 12,635 81,678 23,668 22,983 15,636 13,688 38,127 9,588 18,812 2,598 15,050 Group E E D F F D D F C D B F E B D E C F D E D F D D F D C B C E B D D D E C F D F D Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes County 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 145 Upson 146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth C- 2 2000 Population 7,791 70,111 3,766 15,374 9,369 58,417 25,435 5,252 33,200 6,498 2,077 22,305 8,815 11,794 10,970 42,737 38,407 26,067 9,319 6,854 58,779 9,504 10,590 17,289 27,597 61,053 60,687 35,483 6,336 21,176 26,565 2,390 6,179 19,944 83,525 8,577 10,687 10,220 21,967 Group F B F D F B C F C F F D F E E C C C F F B F E D C B B C F D C F F D B F E E D Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes