Georgia local government finance: 2002 county and consolidated government fiscal planning guide

$
GEORGIA LOCAL GOVERNMENT FINANCE
2002 County and Consolidated Governments
Fiscal Planning Guide
Georgia Department of Community Affairs
December 2003

2002 County Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2002 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 2002 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 twenty 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, 2002 and June 30, 2002. 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
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

2002 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:
STEP 1. Determine the population group of the government. To do this, use Appendix C, which lists all counties alphabetically, along with their 2002 estimated population and the population group to which they belong (A through F).
STEP 2. Examine the data tables for the jurisdiction's population group. Each population group has a series of 10 tables. The group's letter designation is listed in the upper right hand corner of the page.
STEP 3. Compile the local government's data for comparison with the data of its population group. This may be difficult if audits and other local records are used. Therefore two options are suggested:
Best Option: Request a printout of the tables for your jurisdiction so that a direct comparison can be made. For this printout, contact:
Department of Community Affairs Research Services (404) 679-4907
2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in 2002 and submitted to DCA. Appendix B of this report provides the structure of data categories to be used in compiling the survey data to the form used in the tables.

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

2

2002 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the total 2000 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 2002. 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 estimated amounts for the year 2002 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

2002 County Fiscal Planning Guide
County Group -
Number Reporting = Population Range = 2002 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T
155 All Groups 8,063,992

T FY '02

Average amount ($)

Per capita amount ($)

32,642,317

627.43

14,227,849 11,124,489
3,103,360

273.48 213.83
59.65

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

7,195,122 3,457,205
65 3,737,851

138.30 66.45 0.00 71.85

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

1,618,749 250,051
1,028,907 221,765 104,515 10,177

30.91 4.81
19.78 4.24 2.01 0.19

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

963,856
3,651,732 1,704,506 1,083,546
243,131 620,548

18.53
70.19 32.76 20.83
4.67 11.93

Service Charges and Other Revenues Service charge revenues Other revenues

5,083,275 1,272,254 3,811,021

97.71 24.45 73.25

T - 1

2002 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 '02

Average amount ($)

Per capita amount ($)

25,881,206
5,161,478 646,084 469,118 462,800
2,073,879 663,766 668,351 177,480
8,097,685 2,462,465 1,449,944
316,802 2,031,949 1,836,525

497.47
99.21 12.42
9.02 8.90 39.86 12.76 12.85 3.41
155.65 47.33 27.87 6.09 39.06 35.30

2,491,661 979,569 329,935 518,849 179,130 484,178 0

47.89 18.83
6.34 9.97 3.44 9.31 0.00

3,796,999 524,668 203,657 624,965 720,214 639,948
1,083,546

72.98 10.08 3.91 12.01 13.84 12.30 20.83

419,422

8.06

655

0.01

87,582

1.68

119,953

2.31

211,232

4.06

2002 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 '02

Average amount ($)
2,103,869 2,006,926
96,942

Per capita amount ($)
40.44 38.58
1.86

1,473,412 835,465 637,946

28.32 16.06 12.26

9,694

0.19

755,545 353,650 401,895

14.52 6.80 7.72

1,571,443

30.21

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 Education - general govt. (Const.) 3 Jail (Const.) 4 Natural resources (Const.) 5 General government buildings (Const.) 6 Other expenditures (Const.) 7 Correctional institute (Const.) 8 Parks and recreation (Const.) 9 Drainage (Const.) 10 Ambulance service (Const.) 11 Parks and recreation (Land) 12 Community development (Const.) 13 General administration (Const.) 14 Highways and streets (Land) 15 Clerk of courts (Const.)

2,123,178
4,726,268
2,875,653 1,543,665 2,247,492 1,194,197 1,795,969 1,546,429 1,982,686 1,507,293 2,554,070
481,606 736,417 676,736 1,373,948 481,810 3,301,585

40.81
90.84
36.96 35.93 28.26 23.51 19.25 16.41 16.14 15.38 12.47 11.61
9.88 9.76 9.68 8.49 7.17

T - 3

2002 County Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

20,907,500 13,301,540
1,072,674 836,099
2,065,846

206.01 188.75
13.42 18.06 61.92

2,516,546 2,771,694
527,514 704,067 1,879,763

21.56 21.94
8.68 12.53 59.22

44,699,193 20,126,995
2,977,844 3,696,837 1,884,564

395.22 185.80
47.92 64.83 55.04

2,193,116 1,031,970
161,077 216,281
56,267

19.11 9.24 2.52 3.80 1.80

T FY '02
Number reporting
8 15 23 68 37
47 35 60 115 44
50 46 61 117 18
48 43 58 114 46

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
2,496,326 24,863,613 23,693,515

Per capita amount ($)
27.60 203.16 489.72

Number reporting
47 33 153

T - 4

2002 County Fiscal Planning Guide

T FY '02

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

Purpose
1 Education 2 Water/sewer system 3 Parks and recreation facilites 4 Jails 5 All other 6 Multi-purpose 7 Parks and recreation facilities 8 Highways, streets and drainage 9 Water/sewer system 10 Public buildings 11 Solid waste system 12 Multi-purpose 13 All other 14 Solid waste system 15 All other

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

Average amount ($)
82,855,000 51,643,719 35,117,450 28,289,320 28,127,315 16,157,028
9,590,223 9,477,228 8,602,800 8,463,753 5,963,803 5,653,774 4,208,142 3,346,492 3,013,570

Number reporting
1 35 5 7 11 12 5 6 6 14 8 8 52 4 11

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

10,965,609

50

18,795,744

54

0

0

0

0

602,114

1

813,419

1

770,482

8

1,671,372

8

2,169,394

52

2,261,885

54

724,750

36

1,726,976

38

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
3,306,263 12,469,141 15,775,404

As % of current operations
13.3% 50.3% 63.6%

T - 5

2002 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 Water and sewer system 3 Special purpose sales tax 4 Local option sales tax 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 Motor vehicle taxes 8 Solid waste system 9 Gas supply system 10 Interest earnings on investments 11 State DHR health grants 12 Insurance premiums taxes 13 All additional revenues 14 Landfill fees 15 Federal intergovernmental revenues 16 Garbage and trash collection charges 17 Public utilities taxes 18 Other enterprise funds 19 Other service charges 20 Ambulance charges 21 Tax collection fees 22 Business licenses and occupational taxes 23 Intangible taxes (regular and recording) 24 Building permits 25 FIFA, penalties, interest and cost 26 Fee collections of county officers 27 Hotel/motel tax 28 Other local intergovernmental revenues 29 Alcoholic beverage taxes 30 Special assessments 31 Parks and recreation charges 32 Airport 33 Receipts from sale of materials 34 Franchise payments taxes 35 Other excise and special use taxes 36 Rents and royalties 37 Fire service subscription fees 38 Other licenses, permits and fees 39 Receipts from sale of real property 40 Mobile home taxes 41 Alcoholic beverage taxes 42 Parking facilities and meters 43 Railroad equipment tax 44 MARTA sales tax 45 Cemetery fees 46 Electric supply system 47 Hospital charges

T - 6

T FY '02

Per capita amount ($)
904.75 214.15 119.75 90.99 85.72 33.06 29.34 27.61 22.34 21.32 21.22 20.83 19.86 15.90 14.81 13.29 13.23 12.75 11.74 11.16 10.33 10.31
9.63 8.11 7.40 6.22 5.90 5.66 5.62 4.94 4.41 3.40 3.25 3.15 3.08 2.84 2.78 1.96 1.62 1.60 1.39 1.16 0.44 0.27 0.22 0.00 0.00 0.00

Percent of total revenues
100.0% 23.7% 13.2% 10.1% 9.5% 3.7% 3.2% 3.1% 2.5% 2.4% 2.3% 2.3% 2.2% 1.8% 1.6% 1.5% 1.5% 1.4% 1.3% 1.2% 1.1% 1.1% 1.1% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 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%

2002 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 County/municipal hospital 4 Police department 5 Sheriff's department 6 Jail 7 Purchase of equipment and land 8 General administration 9 Highways and streets 10 Fire department 11 Debt service costs 12 Other general expenditures 13 Gas supply system 14 Other enterprise funds 15 Solid waste system 16 State DHR health grants 17 Superior court 18 General insurance 19 Correctional institute 20 Payments to other hospitals 21 Parks and recreation 22 Ambulance service 23 Financial administration 24 Public welfare and social services 25 Garbage and trash collection 26 General government buildings 27 Libraries 28 Public health 29 Garbage and trash disposal 30 Juvenile and magistrate court 31 Clerk of courts 32 Tax commissioner 33 Tax assessor/appraiser 34 Community development 35 State Court 36 Building inspection and regulation 37 Airport 38 Drainage 39 Legal fees 40 Probate court 41 Natural resources 42 Education (general government) 43 Parking facilities and meters
T - 7

Per capita amount ($)
1,094.91 192.39 100.49 63.11 50.77 47.33 45.61 40.20 39.86 39.00 37.24 33.81 31.19 28.80 23.13 21.41 20.83 19.21 17.02 16.98 16.61 16.36 15.82 14.21 13.84 13.47 13.08 12.84 12.30 11.15 10.02
9.74 9.02 9.00 8.55 8.35 8.02 7.14 5.68 4.60 3.44 1.97 1.17 0.16

T FY '02
Percent of total
expenditures
100.0% 17.6% 9.2% 5.8% 4.6% 4.3% 4.2% 3.7% 3.6% 3.6% 3.4% 3.1% 2.8% 2.6% 2.1% 2.0% 1.9% 1.8% 1.6% 1.6% 1.5% 1.5% 1.4% 1.3% 1.3% 1.2% 1.2% 1.2% 1.1% 1.0% 0.9% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.7% 0.5% 0.4% 0.3% 0.2% 0.1% 0.0%

2002 County Fiscal Planning Guide

County Group -

A

Number Reporting =

11

Population Range = 100,000 and Above

2002 Estimated Population =

4,013,939

A FY '02

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

254,084,577

696.31

Property Taxes Real and personal property taxes All other property taxes

123,700,255 97,992,723 25,707,532

338.99 268.54
70.45

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

42,774,884 21,217,641
0 21,557,244

117.22 58.15 0.00 59.08

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

12,064,004 2,013,805 6,974,258 2,346,721 729,219 0

33.06 5.52
19.11 6.43 2.00 0.00

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

10,292,860
24,550,112 10,015,607
6,711,738 983,331
6,839,437

28.21
67.28 27.45 18.39
2.69 18.74

Service Charges and Other Revenues Service charge revenues Other revenues

40,702,462 7,756,209
32,946,253

111.54 21.26 90.29

A -1

2002 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 '02

Average amount ($)

Per capita amount ($)

203,080,958
44,949,463 7,024,827 3,119,723 2,769,384 17,992,736 5,583,861 7,270,211 1,188,722
65,153,850 13,141,404 18,917,034 1,180,882 14,884,772 17,029,757

556.53
123.18 19.25 8.55 7.59 49.31 15.30 19.92 3.26
178.55 36.01 51.84 3.24 40.79 46.67

21,306,168 9,663,268 3,424,311 4,304,338 741,707 3,172,545 0

58.39 26.48
9.38 11.80
2.03 8.69 0.00

30,689,416 6,554,545 2,369,795 4,759,232 7,311,855 2,982,250 6,711,738

84.10 17.96
6.49 13.04 20.04
8.17 18.39

737,278

2.02

9,236

0.03

364,225

1.00

197,365

0.54

166,452

0.46

2002 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 '02

Average amount ($)
11,272,202 10,297,680
974,522

Per capita amount ($)
30.89 28.22
2.67

13,026,711 6,120,634 6,906,078

35.70 16.77 18.93

28,613

0.08

7,185,819 2,895,260 4,290,558

19.69 7.93
11.76

8,731,438

23.93

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 Jail (Const.) 3 General government buildings (Const.) 4 Correctional institute (Const.) 5 Drainage (Const.) 6 Parks and recreation (Land) 7 Parks and recreation (Const.) 8 Highways and streets (Land) 9 General administration (Const.) 10 Community development (Const.) 11 Juvenile and magistrate court (Const.) 12 General administration (Land) 13 Other expenditures (Const.) 14 Financial administration (Const.) 15 General government buildings (Land) 16 Other expenditures (Land) 17 Public welfare and social services (Const.) 18 Police department (Land)

A- 3

16,767,490
36,055,932
13,218,908 6,093,523 8,182,673
11,590,858 6,527,020 5,641,776 5,254,407 3,434,728 4,196,133 2,351,744 3,779,739 2,052,356 2,460,811 3,016,731 1,294,030 1,347,962 1,568,135 1,423,735

45.95
98.81
35.15 24.42 20.41 17.81 14.09 13.58 12.06
9.41 9.25 6.87 6.53 5.62 4.46 4.02 3.55 3.50 3.49 3.42

2002 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 ($)

5,175,000 125,000,000
1,970,392 3,703,300 11,300,000

20.48 184.64
4.88 10.58 48.35

6,260,921 8,992,358 2,301,713 3,841,020 12,834,816

14.06 18.71
4.94 11.42 54.92

192,898,026 76,094,331 16,305,096 24,213,268 11,300,000

433.15 172.76
35.02 72.01 48.35

9,513,731 3,667,669
852,251 1,527,231
276,606

21.36 8.33 1.83 4.54 1.18

A FY '02
Number reporting
1 1 3 3 1
8 7 4 10 1
8 8 4 10 1
8 8 4 10 1

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 ($)
14,141,881 116,112,364 226,809,192
A -4

Per capita amount ($)
29.16 226.72 674.53

Number reporting
5 5 10

2002 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 Parks and recreation facilites 3 Education 4 All other 5 Jails 6 All other 7 Public buildings 8 Multi-purpose 9 Highways, streets and drainage 10 Multi-purpose 11 All other 12 Solid waste system

revenue bond 222,733,612

6

G.O.

85,128,980

2

G.O.

82,855,000

1

revenue bond

72,303,210

2

G.O.

43,846,160

4

lease pool

38,569,646

5

G.O.

35,116,200

2

G.O.

33,619,651

1

G.O.

28,153,000

2

other long-term 19,226,016

2

other long-term 17,675,705

1

revenue bond

15,617,500

2

A FY '02

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

68,099,063

6

116,537,426

7

0

0

0

0

0

0

0

0

1,503,823

3

3,673,541

3

9,001,594

7

7,891,067

8

4,513,330

3

11,893,341

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
27,640,516 106,282,133 133,922,649

As % of current operations
14.1% 54.1% 68.2%

A -5

2002 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenue s by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Water and sewer system 3 Local option sales tax 4 Special purpose sales tax 5 Motor vehicle taxes 6 Interest earnings on investments 7 Fines, forfeits and court fees 8 State intergovernmental revenues 9 All additional revenues 10 Solid waste system 11 Insurance premiums taxes 12 Federal intergovernmental revenues 13 State DHR health grants 14 Business licenses and occupational taxes 15 Garbage and trash collection charges 16 Other enterprise funds 17 Tax collection fees 18 Landfill fees 19 Intangible taxes (regular and recording) 20 Other service charges 21 Public utilities taxes 22 Building permits 23 FIFA, penalties, interest and cost 24 Hotel/motel tax 25 Ambulance charges 26 Alcoholic beverage taxes 27 Fee collections of county officers 28 Special assessments 29 Franchise payments taxes 30 Receipts from sale of materials 31 Parks and recreation charges 32 Rents and royalties 33 Other local intergovernmental revenues 34 Airport 35 Other licenses, permits and fees 36 Alcoholic beverage taxes 37 Receipts from sale of real property 38 Fire service subscription fees 39 Parking facilities and meters 40 Mobile home taxes 41 Railroad equipment tax 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 Other excise and special use taxes
A -6

A FY '02

Per capita amount ($)
1,003.31 268.54 153.84 95.83 94.42 32.95 30.85 28.26 27.45 24.60 21.66 19.11 18.74 18.39 16.60 15.08 13.03 11.79 11.26 10.62 10.28
9.65 8.65 7.12 6.62 5.96 5.52 4.91 4.89 4.31 3.86 3.28 3.02 2.86 2.85 1.79 1.67 1.63 0.52 0.46 0.33 0.11 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 26.8% 15.3% 9.6% 9.4% 3.3% 3.1% 2.8% 2.7% 2.5% 2.2% 1.9% 1.9% 1.8% 1.7% 1.5% 1.3% 1.2% 1.1% 1.1% 1.0% 1.0% 0.9% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2002 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 County/municipal hospital 4 Police department 5 Fire department 6 General administration 7 Jail 8 Purchase of equipment and land 9 Sheriff's department 10 Debt service costs 11 Highways and streets 12 Other enterprise funds 13 Superior court 14 Other general expenditures 15 General insurance 16 Public welfare and social services 17 Financial administration 18 Libraries 19 State DHR health grants 20 Solid waste system 21 Payments to other hospitals 22 Parks and recreation 23 General government buildings 24 Garbage and trash collection 25 Public health 26 Juvenile and magistrate court 27 Community development 28 Ambulance service 29 State Court 30 Clerk of courts 31 Tax commissioner 32 Building inspection and regulation 33 Tax assessor/appraiser 34 Correctional institute 35 Airport 36 Drainage 37 Legal fees 38 Probate court 39 Garbage and trash disposal 40 Natural resources 41 Education (general government) 42 Parking facilities and meters

Per capita amount ($)
1,163.79 246.65 105.45 87.35 55.57 49.55 49.31 48.69 44.41 36.01 34.92 28.22 28.14 26.48 23.93 20.64 20.04 19.25 18.93 18.39 17.73 17.58 16.77 15.30 14.02 13.04 11.80 11.76 11.12
9.38 9.01 8.55 8.47 7.59 7.03 6.97 6.17 4.18 2.03 1.61 1.19 0.39 0.16

A FY '02
Percent of total
expenditures
100.0% 21.2% 9.1% 7.5% 4.8% 4.3% 4.2% 4.2% 3.8% 3.1% 3.0% 2.4% 2.4% 2.3% 2.1% 1.8% 1.7% 1.7% 1.6% 1.6% 1.5% 1.5% 1.4% 1.3% 1.2% 1.1% 1.0% 1.0% 1.0% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.2% 0.1% 0.1% 0.0% 0.0%

A -7

2002 County Fiscal Planning Guide

County Group -
Number Reporting = Population Range = 2002 Estimated Population =

B
22 50,000 - 99,999
1,783,568

B FY '02

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

48,233,046

594.95

Property Taxes Real and personal property taxes All other property taxes

16,398,383 12,653,802
3,744,581

202.27 156.08
46.19

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

14,813,872 7,280,328 0 7,533,544

182.73 89.80 0.00 92.92

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

2,642,355 413,557
1,659,043 288,496 236,634 44,625

32.59 5.10
20.46 3.56 2.92 0.55

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

1,022,191
6,872,666 3,356,879 2,472,712
689,752 353,323

12.61
84.77 41.41 30.50
8.51 4.36

Service Charges and Other Revenues Service charge revenues Other revenues

6,483,580 1,738,166 4,745,414

79.97 21.44 58.53

B -1

2002 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 '02

Average amount ($)

Per capita amount ($)

37,861,058
5,645,496 434,389 738,427 737,352
2,360,105 816,888 237,558 320,776
13,356,203 5,341,529 656,694 905,678 3,486,526 2,965,776

467.01
69.64 5.36 9.11 9.10 29.11
10.08 2.93 3.96
164.75 65.89 8.10 11.17 43.01 36.58

3,248,678 1,000,252
374,377 797,285 273,301 803,463
0

40.07 12.34
4.62 9.83 3.37 9.91 0.00

5,034,530 106,411 120,894
1,184,587 543,690 606,235
2,472,712

62.10 1.31 1.49
14.61 6.71 7.48 30.50

434,852

5.36

0

0.00

116,843

1.44

107,191

1.32

210,817

2.60

2002 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 '02

Average amount ($)
2,989,253 2,832,333
156,920

Per capita amount ($)
36.87 34.94
1.94

2,191,338 1,579,348
611,990

27.03 19.48 7.55

39,883

0.49

915,822 631,109 284,713

11.30 7.78 3.51

4,005,005

49.40

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Clerk of courts (Const.) 2 Other expenditures (Const.) 3 Highways and streets (Const.) 4 Education - general govt. (Const.) 5 Police department (Const.) 6 Public welfare and social services (Const.) 7 Parks and recreation (Const.) 8 Jail (Const.) 9 Community development (Const.) 10 Community development (Land) 11 General government buildings (Const.) 12 Sheriffs department (Const.) 13 Correctional institute (Const.) 14 Police department (Land) 15 Garbage and trash disposal (Land) 16 General administration (Const.) 17 Public health (Const.) 18 Natural resources (Const.)
B- 3

3,455,620
9,406,061
6,539,774 4,158,953 3,743,514 2,501,190 3,114,211 3,079,571 2,164,181 1,843,767 1,483,273 1,291,501 1,181,607 1,136,751 1,086,317 1,009,932
851,994 675,402 757,260 638,144

42.62
116.02
68.87 51.85 45.59 40.51 37.77 32.70 27.27 23.59 21.03 16.08 14.75 14.04 13.70 12.21 11.12
9.29 8.93 8.09

2002 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 ($)

25,888,333 27,880,000
372,677 1,045,948 4,235,161

301.93 415.69
4.27 13.69 55.06

4,322,128 2,903,889 1,313,827
826,991 3,685,276

51.62 37.75 16.54 10.40 46.23

34,083,822 20,645,425
3,767,483 4,201,962 1,865,229

413.07 250.89
46.77 52.27 19.92

1,625,642 1,162,479
241,227 209,925 94,184

19.42 14.33
2.99 2.58 1.18

B FY '02
Number reporting
6 1 3 12 5
15 9 12 18 6
17 11 13 19 1
15 10 13 18 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 ($)
2,184,055 15,442,590 32,371,662
B -4

Per capita amount ($)
26.62 183.59 399.30

Number reporting
15 14 22

2002 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 Multi-purpose 3 All other 4 Parks and recreation facilities 5 Water/sewer system 6 Jails 7 Public buildings 8 Public buildings 9 Water/sewer system 10 Parks and recreation facilites 11 Solid waste system 12 Industrial revenue bonds

revenue bond

31,640,378

12

G.O.

30,464,920

4

revenue bond

26,868,175

6

revenue bond

18,010,000

1

G.O.

11,573,750

4

G.O.

8,570,300

2

G.O.

7,536,467

3

lease pool

4,730,940

6

other long-term

4,170,939

11

G.O.

3,600,000

1

G.O.

3,573,333

3

revenue bond

3,337,250

4

B FY '02

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

7,905,773

15

10,490,690

15

0

0

0

0

0

0

0

0

658,294

2

742,432

2

1,460,520

16

1,905,397

16

620,190

7

1,202,999

6

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
4,694,636 16,403,127 21,097,763

As % of current operations
13.3% 46.4% 59.6%

B -5

2002 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 Local option sales tax 3 Water and sewer system 4 Special purpose sales tax 5 State intergovernmental revenues 6 State DHR health grants 7 Fines, forfeits and court fees 8 Motor vehicle taxes 9 Insurance premiums taxes 10 Solid waste system 11 Interest earnings on investments 12 Other service charges 13 Ambulance charges 14 Other local intergovernmental revenues 15 Tax collection fees 16 Building permits 17 Public utilities taxes 18 Other enterprise funds 19 Intangible taxes (regular and recording) 20 Airport 21 All additional revenues 22 FIFA, penalties, interest and cost 23 Alcoholic beverage taxes 24 Fee collections of county officers 25 Hotel/motel tax 26 Federal intergovernmental revenues 27 Business licenses and occupational taxes 28 Parks and recreation charges 29 Franchise payments taxes 30 Special assessments 31 Fire service subscription fees 32 Other excise and special use taxes 33 Rents and royalties 34 Other licenses, permits and fees 35 Mobile home taxes 36 Receipts from sale of real property 37 Landfill fees 38 Garbage and trash collection charges 39 Alcoholic beverage taxes 40 Receipts from sale of materials 41 Parking facilities and meters 42 Railroad equipment tax 43 Cemetery fees 44 Electric supply system 45 Gas supply system 46 Hospital charges 47 MARTA sales tax
B -6

B FY '02

Per capita amount ($)
758.80 156.08 96.91 95.00 92.92 43.19 30.50 29.85 21.35 20.46 17.29 15.83 12.76 11.02 10.38
9.18 7.83 7.82 7.23 7.13 6.92 6.67 5.25 5.10 5.02 4.84 4.81 3.41 3.35 3.19 2.96 2.77 2.51 1.93 1.58 1.24 1.06 0.88 0.75 0.74 0.72 0.23 0.12 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 20.6% 12.8% 12.5% 12.2% 5.7% 4.0% 3.9% 2.8% 2.7% 2.3% 2.1% 1.7% 1.5% 1.4% 1.2% 1.0% 1.0% 1.0% 0.9% 0.9% 0.9% 0.7% 0.7% 0.7% 0.6% 0.6% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2002 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 Sheriff's department 4 Other general expenditures 5 Jail 6 Purchase of equipment and land 7 Fire department 8 Highways and streets 9 Debt service costs 10 Correctional institute 11 State DHR health grants 12 Police department 13 General administration 14 Solid waste system 15 Parks and recreation 16 Public health 17 Payments to other hospitals 18 Other enterprise funds 19 Superior court 20 County/municipal hospital 21 General government buildings 22 Clerk of courts 23 Juvenile and magistrate court 24 Tax assessor/appraiser 25 Ambulance service 26 Building inspection and regulation 27 Tax commissioner 28 Garbage and trash disposal 29 Libraries 30 Airport 31 General insurance 32 State Court 33 Garbage and trash collection 34 Public welfare and social services 35 Financial administration 36 Legal fees 37 Drainage 38 Community development 39 Probate court 40 Education (general government) 41 Natural resources

Per capita amount ($)
945.39 126.07 116.02 65.89 54.48 50.55 42.62 38.64 36.44 34.63 32.62 30.50 29.11 29.11 22.56 19.48 15.41 13.99 13.40 12.34 12.24 10.78
9.91 9.83 9.61 9.58 9.11 9.11 8.27 7.99 7.80 7.60 7.24 6.84 6.71 6.54 6.15 4.63 3.69 3.37 2.83 1.70

B FY '02
Percent of total
expenditures
100.0% 13.3% 12.3% 7.0% 5.8% 5.3% 4.5% 4.1% 3.9% 3.7% 3.5% 3.2% 3.1% 3.1% 2.4% 2.1% 1.6% 1.5% 1.4% 1.3% 1.3% 1.1% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.7% 0.7% 0.7% 0.5% 0.4% 0.4% 0.3% 0.2%

B -7

2002 County Fiscal Planning Guide

County Group -
Number Reporting = Population Range = 2002 Estimated Population =

C
25 25,000 - 49,999
909,393

C FY '02

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

18,061,977

496.54

Property Taxes Real and personal property taxes All other property taxes

6,933,104 5,434,966 1,498,138

190.60 149.41
41.19

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

5,156,208 2,426,838
406 2,728,964

141.75 66.72 0.01 75.02

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

858,248 112,333 677,747
10,309 58,735
0

22.65 3.09
18.63 0.27 1.61 0.00

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

214,097
2,591,912 1,286,616
963,804 169,591 171,901

5.89
71.25 35.37 26.50
4.66 4.73

Service Charges and Other Revenues Service charge revenues Other revenues

2,887,246 1,047,787 1,839,458

79.37 28.80 50.57

C -1

2002 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 '02

Average amount ($)

Per capita amount ($)

14,030,513
2,638,525 207,473 312,614 340,842
1,019,462 362,329 268,842 126,963
4,071,724 1,652,182
70,578 384,282 1,389,814 574,868

385.71
72.54 5.70 8.59 9.37 28.03 9.96 7.39 3.49
111.94 45.42 1.94 10.56 38.21 15.80

1,229,329 349,361 111,930 275,321 156,124 336,593 0

33.80 9.60 3.08 7.57 4.29 9.25 0.00

2,100,442 10,000 36,653
276,253 218,410 595,321 963,804

57.74 0.27 1.01 7.59 6.00
16.37 26.50

485,591 0
80,327 154,406 250,858

13.35 0.00 2.21 4.24 6.90

2002 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 '02

Average amount ($)
1,690,643 1,669,985
20,658

Per capita amount ($)
46.48 45.91
0.57

636,342 482,380 153,962

17.49 13.26 4.23

2,450

0.07

244,866

6.73

139,280

3.83

105,586

2.90

930,601

25.58

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Superior court (Const.) 2 Ambulance service (Const.) 3 Education - general govt. (Const.) 4 Jail (Const.) 5 Highways and streets (Const.) 6 General government buildings (Const.) 7 Other expenditures (Const.) 8 Parks and recreation (Const.) 9 Correctional institute (Const.) 10 Community development (Const.) 11 Drainage (Const.) 12 Sheriffs department (Const.) 13 Community development (Land) 14 Highways and streets (Land) 15 Garbage and trash disposal (Const.) 16 Sheriffs department (Land) 17 Other expenditures (Land) 18 Public welfare and social services (Land)
C- 3

708,597
2,123,966
3,896,384 1,815,549 2,046,354 1,292,402
995,711 642,010 546,963 459,948 292,906 400,372 376,101 268,419 177,941 160,353 155,340 138,378 133,935 116,963

19.48
58.39
87.16 46.15 40.11 39.34 25.90 16.26 13.76 12.03 10.37
9.87 9.21 6.00 5.36 4.25 3.99 3.78 3.59 3.51

2002 County Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

6,755,000 2,574,667 1,383,571
358,855 2,310,749

151.11 55.22 36.86 9.66 65.20

189,058 628,932
53,691 492,765 2,176,324

5.00 16.25
1.65 14.14 59.59

5,635,484 3,828,691 1,448,753 1,370,733 3,019,989

148.98 89.86 41.22 37.99 83.08

201,927

5.34

226,660

5.86

58,953

1.72

93,293

2.68

94,318

2.66

C FY '02
Number reporting
1 3 4 17 10
11 3 9 20 9
11 5 11 22 4
11 3 9 20 10

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 ($)
390,026 1,673,400 10,130,478
C -4

Per capita amount ($)
10.85 44.31 278.50

Number reporting
9 3 25

2002 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 Public buildings 3 Solid waste system 4 All purposes 5 Jails 6 All other 7 Public buildings 8 Water/sewer system 9 Multi-purpose 10 Solid waste system 11 All other 12 Water/sewer system

revenue bond

6,183,299

8

G.O.

5,886,667

3

revenue bond

4,489,464

2

short-term

3,019,989

4

lease pool

2,034,910

3

G.O.

1,256,250

1

lease pool

1,219,256

6

other long-term

1,174,254

6

lease pool

1,140,309

6

other long-term

992,603

4

revenue bond

792,500

2

lease pool

697,905

1

C FY '02

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

949,945

10

0

0

602,114

1

111,933

3

1,323,321

13

507,508

10

1,957,063

10

0

0

813,419

1

417,238

2

1,277,855

13

626,407

10

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,663,463 6,082,145 7,745,608

As % of current operations
12.7% 46.5% 59.3%

C -5

2002 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 State intergovernmental revenues 5 Solid waste system 6 Fines, forfeits and court fees 7 Water and sewer system 8 State DHR health grants 9 Gas supply system 10 Motor vehicle taxes 11 Insurance premiums taxes 12 Landfill fees 13 Ambulance charges 14 Other enterprise funds 15 Garbage and trash collection charges 16 Other service charges 17 Public utilities taxes 18 Interest earnings on investments 19 Tax collection fees 20 Fee collections of county officers 21 All additional revenues 22 Other local intergovernmental revenues 23 Federal intergovernmental revenues 24 Fire service subscription fees 25 FIFA, penalties, interest and cost 26 Intangible taxes (regular and recording) 27 Building permits 28 Alcoholic beverage taxes 29 Parks and recreation charges 30 Special assessments 31 Mobile home taxes 32 Rents and royalties 33 Receipts from sale of materials 34 Airport 35 Franchise payments taxes 36 Receipts from sale of real property 37 Business licenses and occupational taxes 38 Other licenses, permits and fees 39 Hotel/motel tax 40 Railroad equipment tax 41 Alcoholic beverage taxes 42 MARTA sales tax 43 Cemetery fees 44 Electric supply system 45 Hospital charges 46 Other excise and special use taxes 47 Parking facilities and meters
C -6

C FY '02

Per capita amount ($)
693.07 149.41 86.64 71.78 35.37 34.39 29.44 27.05 26.50 21.32 21.17 19.34 17.79 15.41 14.70 13.63 12.30
8.00 7.51 7.21 6.89 6.61 6.27 5.87 5.76 4.84 4.21 3.93 3.59 3.57 3.04 2.94 2.93 2.87 2.70 1.86 1.70 1.54 1.25 0.74 0.47 0.33 0.22 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 21.6% 12.5% 10.4% 5.1% 5.0% 4.2% 3.9% 3.8% 3.1% 3.1% 2.8% 2.6% 2.2% 2.1% 2.0% 1.8% 1.2% 1.1% 1.0% 1.0% 1.0% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2002 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Construction (non-utility) 2 Water and sewer system 3 Highways and streets 4 Sheriff's department 5 Jail 6 Correctional institute 7 Solid waste system 8 Gas supply system 9 General administration 10 State DHR health grants 11 Other general expenditures 12 Purchase of equipment and land 13 Ambulance service 14 Garbage and trash disposal 15 Other enterprise funds 16 Fire department 17 Debt service costs 18 Police department 19 Parks and recreation 20 General insurance 21 Garbage and trash collection 22 General government buildings 23 Superior court 24 Airport 25 Clerk of courts 26 Tax assessor/appraiser 27 County/municipal hospital 28 Tax commissioner 29 Public health 30 Juvenile and magistrate court 31 Financial administration 32 Payments to other hospitals 33 Public welfare and social services 34 State Court 35 Building inspection and regulation 36 Libraries 37 Drainage 38 Legal fees 39 Probate court 40 Community development 41 Natural resources 42 Education (general government)

Per capita amount ($)
728.18 64.65 55.72 45.91 45.42 40.66 34.39 33.21 28.80 28.03 26.50 25.58 21.07 20.11 18.36 18.14 15.80 15.00 14.96 13.92 12.29 11.45 9.96 9.88 9.64 9.55 9.37 8.85 8.59 7.59 7.57 6.96 6.67 6.00 5.51 5.30 5.19 5.07 4.56 4.29 4.26 2.38 1.00

C FY '02
Percent of total
expenditures
100.0% 8.9% 7.7% 6.3% 6.2% 5.6% 4.7% 4.6% 4.0% 3.8% 3.6% 3.5% 2.9% 2.8% 2.5% 2.5% 2.2% 2.1% 2.1% 1.9% 1.7% 1.6% 1.4% 1.4% 1.3% 1.3% 1.3% 1.2% 1.2% 1.0% 1.0% 1.0% 0.9% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.3% 0.1%

C -7

2002 County Fiscal Planning Guide

County Group -
Number Reporting = Population Range = 2002 Estimated Population =

D
41 15,000 - 24,999
845,837

D FY '02

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

11,908,779

577.25

Property Taxes Real and personal property taxes All other property taxes

4,854,829 3,527,612 1,327,217

235.33 170.99
64.33

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

3,203,737 1,365,789
0 1,837,948

155.29 66.20 0.00 89.09

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

594,227 67,999
453,118 28,132 31,387 13,591

28.80 3.30
21.96 1.36 1.52 0.66

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

146,953
1,211,299 733,444 208,737 104,968 164,151

7.12
58.71 35.55 10.12
5.09 7.96

Service Charges and Other Revenues Service charge revenues Other revenues

1,897,733 732,575
1,165,159

91.99 35.51 56.48

D -1

2002 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 '02

Average amount ($)

Per capita amount ($)

9,067,522
1,707,179 129,969 202,167 248,326 699,275 219,888 144,878 62,676
2,241,493 1,158,966
10,366 108,376 646,972 316,812

439.53
82.75 6.30 9.80
12.04 33.90 10.66 7.02
3.04
108.65 56.18 0.50 5.25 31.36 15.36

729,528 241,064
38,178 131,233 115,306 203,746
0

35.36 11.69
1.85 6.36 5.59 9.88 0.00

1,255,872 71,355 32,927
172,120 183,673 587,062 208,737

60.88 3.46 1.60 8.34 8.90
28.46 10.12

488,169 0
58,172 125,035 304,962

23.66 0.00 2.82 6.06
14.78

2002 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 '02

Average amount ($)
1,386,128 1,379,213
6,915

Per capita amount ($)
67.19 66.85
0.34

369,090 269,028 100,062

17.89 13.04 4.85

690

0.03

218,853 100,821 118,032

10.61 4.89 5.72

670,520

32.50

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Natural resources (Const.) 2 Libraries (Const.) 3 Jail (Const.) 4 General administration (Const.) 5 Highways and streets (Const.) 6 Other expenditures (Const.) 7 Community development (Land) 8 Public health (Const.) 9 Public welfare and social services (Const.) 10 Highways and streets (Land) 11 Fire department (Const.) 12 Parks and recreation (Const.) 13 General government buildings (Const.) 14 Community development (Const.) 15 Fire department (Land) 16 Drainage (Const.) 17 Education - general govt. (Const.) 18 Sheriffs department (Land)

D- 3

880,261
1,326,528
1,750,250 1,149,132 1,099,838
846,637 773,097 748,175 586,164 324,878 288,764 285,880 289,028 278,610 223,630 215,740 164,686 152,417
83,450 98,622

42.67
64.30
77.21 56.35 53.79 40.32 37.34 34.31 27.50 17.21 14.72 13.73 13.64 12.43 10.76
9.50 7.95 7.46 5.18 4.82

2002 County Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

0 5,463,156 1,604,380 1,285,990 1,793,800

0.00 246.11
75.51 62.14 80.31

132,216 544,259 212,268 424,318 1,731,245

5.79 25.69 10.21 20.47 77.35

4,610,826 4,206,987 2,295,926 1,853,176 1,738,333

202.20 191.91 112.93
88.78 81.88

231,793 131,238 101,701
81,164 42,116

10.16 6.10 4.92 3.92 1.92

D FY '02
Number reporting
0 6 7 18 5
9 8 18 30 7
10 10 17 31 3
10 11 17 30 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 ($)
772,582 1,785,730 6,640,717
D -4

Per capita amount ($)
34.08 84.79 321.89

Number reporting
7 7 41

2002 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 Water/sewer system 3 Jails 4 Jails 5 Jails 6 Water/sewer system 7 Water/sewer system 8 Water/sewer system 9 All other 10 Industrial revenue bonds 11 All purposes 12 Public buildings

G.O.

6,833,750

4

revenue bond

6,304,193

6

G.O.

5,500,000

1

other long-term

3,474,510

3

lease pool

2,826,215

3

G.O.

2,660,900

2

other long-term

2,126,787

7

lease pool

2,076,228

3

revenue bond

2,000,000

1

revenue bond

1,986,333

3

short-term

1,738,333

3

lease pool

1,639,174

7

D FY '02

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

891,101

10

0

0

0

0

0

0

680,478

11

254,612

8

1,459,322

12

0

0

0

0

31,013

1

894,338

11

323,875

9

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,031,569 3,988,681 5,020,250

As % of current operations
11.6% 45.0% 56.7%

D -5

2002 County Fiscal Planning Guide

County Group -
Number Reporting = Population Range = 2002 Estimated Population =

E
25 10,000 - 14,999
305,042

E FY '02

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

6,424,923

526.56

Property Taxes Real and personal property taxes All other property taxes

2,623,922 2,047,436
576,486

215.05 167.80
47.25

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

1,583,228 686,655 0 896,574

129.75 56.28 0.00 73.48

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

343,338 49,771
266,571 21,122 5,675 199

28.14 4.08
21.85 1.73 0.47 0.02

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

68,986
674,935 413,798 147,871
52,675 60,591

5.65
55.31 33.91 12.12
4.32 4.97

Service Charges and Other Revenues Service charge revenues Other revenues

1,130,515 423,584 706,931

92.65 34.72 57.94

E -1

2002 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 '02

Average amount ($)

Per capita amount ($)

5,425,122
1,036,118 64,639
131,322 154,557 371,994 120,258 146,284
47,063
1,301,832 769,510 690 54,124 329,227 148,282

444.62
84.92 5.30
10.76 12.67 30.49 9.86 11.99
3.86
106.69 63.07 0.06 4.44 26.98 12.15

453,763 120,296
19,189 81,874 105,969 126,435
0

37.19 9.86 1.57 6.71 8.68
10.36 0.00

837,942 128,743
22,924 87,631 151,340 299,433 147,871

68.67 10.55
1.88 7.18 12.40 24.54 12.12

378,811 0
54,721 130,627 193,463

31.05 0.00 4.48
10.71 15.86

2002 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 '02

Average amount ($)
917,216 915,051
2,165

Per capita amount ($)
75.17 74.99
0.18

171,365 132,307 39,058

14.04 10.84
3.20

8,703

0.71

86,858

7.12

47,136

3.86

39,723

3.26

232,514

19.06

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Jail (Const.) 2 Highways and streets (Const.) 3 General government buildings (Const.) 4 General administration (Const.) 5 Community development (Const.) 6 Parks and recreation (Const.) 7 Garbage and trash disposal (Const.) 8 Fire department (Land) 9 Fire department (Const.) 10 Other expenditures (Const.) 11 Other expenditures (Land) 12 Highways and streets (Land) 13 Community development (Land) 14 Sheriffs department (Land) 15 Parks and recreation (Land) 16 Tax assessor/appraiser (Const.) 17 General government buildings (Land) 18 Jail (Land)
E- 3

366,751
434,254
2,175,644 702,711 565,502 438,640 304,909 243,163 132,208 127,736 94,420 89,487 80,896 83,283 93,947 64,782 58,714 48,604 38,553 36,140

30.06
35.59
195.13 59.72 47.57 41.60 26.93 19.51 11.52 10.37 8.34 7.35 7.01 6.86 6.33 5.32 4.67 3.99 3.24 2.88

2002 County Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

0 5,511,282
182,250 325,332 1,140,103

0.00 364.43
13.58 26.79 97.86

24,083 296,662
57,658 200,514 1,126,713

1.59 25.61
4.27 16.35 92.28

463,251 3,993,130 1,023,270
964,468 537,478

30.65 319.72
76.99 78.36 48.25

32,258 161,656
21,156 55,973 34,926

2.13 13.31
1.59 4.54 2.86

E FY '02
Number reporting
0 1 3 10 7
2 5 6 16 8
2 6 5 16 3
2 7 5 15 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 ($)
706,079 1,893,787 3,282,296
E -4

Per capita amount ($)
57.28 165.35 267.02

Number reporting
6 2 24

2002 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 Public buildings 3 Multi-purpose 4 Jails 5 All other 6 Parks and recreation facilites 7 All other 8 Water/sewer system 9 All purposes 10 Water/sewer system 11 Highways, streets and drainage 12 Fire protection

lease pool

6,635,000

1

G.O.

4,390,000

1

G.O.

3,690,000

3

lease pool

3,501,423

1

G.O.

3,417,137

2

G.O.

1,664,508

1

other long-term

1,257,264

3

revenue bond

827,000

1

short-term

537,478

3

other long-term

433,384

3

lease pool

243,466

10

lease pool

235,690

8

E FY '02

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

283,017

4

0

0

0

0

0

0

414,520

3

114,035

4

706,543

4

0

0

0

0

0

0

417,863

3

157,861

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
513,443 2,018,074 2,531,517

As % of current operations
9.7% 38.2% 48.0%

E -5

2002 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 Landfill fees 5 Public utilities taxes 6 State intergovernmental revenues 7 Solid waste system 8 Fines, forfeits and court fees 9 Motor vehicle taxes 10 Water and sewer system 11 Insurance premiums taxes 12 Ambulance charges 13 Garbage and trash collection charges 14 All additional revenues 15 State DHR health grants 16 Other service charges 17 Other enterprise funds 18 Federal intergovernmental revenues 19 Special assessments 20 Fee collections of county officers 21 Interest earnings on investments 22 Hotel/motel tax 23 Other local intergovernmental revenues 24 Tax collection fees 25 FIFA, penalties, interest and cost 26 Fire service subscription fees 27 Receipts from sale of materials 28 Building permits 29 Intangible taxes (regular and recording) 30 Mobile home taxes 31 Parks and recreation charges 32 Alcoholic beverage taxes 33 Rents and royalties 34 Receipts from sale of real property 35 Business licenses and occupational taxes 36 Franchise payments taxes 37 Railroad equipment tax 38 Alcoholic beverage taxes 39 Other licenses, permits and fees 40 Other excise and special use taxes 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
E -6

E FY '02

Per capita amount ($)
726.80 174.77 77.03 56.28 38.62 36.63 33.91 32.16 29.96 22.56 22.14 21.85 16.79 13.74 13.16 12.12 10.11
9.79 8.98 8.98 8.76 8.67 8.27 7.33 7.16 6.95 5.12 4.71 4.69 4.19 4.16 4.10 4.08 2.85 1.83 1.55 0.80 0.65 0.61 0.41 0.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 24.0% 10.6% 7.7% 5.3% 5.0% 4.7% 4.4% 4.1% 3.1% 3.0% 3.0% 2.3% 1.9% 1.8% 1.7% 1.4% 1.3% 1.2% 1.2% 1.2% 1.2% 1.1% 1.0% 1.0% 1.0% 0.7% 0.6% 0.6% 0.6% 0.6% 0.6% 0.6% 0.4% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2002 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Debt service costs 2 Highways and streets 3 Construction (non-utility) 4 Sheriff's department 5 Correctional institute 6 Water and sewer system 7 County/municipal hospital 8 Solid waste system 9 Jail 10 General administration 11 Ambulance service 12 Payments to other hospitals 13 Purchase of equipment and land 14 Garbage and trash disposal 15 Other general expenditures 16 Garbage and trash collection 17 General insurance 18 Other enterprise funds 19 Tax assessor/appraiser 20 Fire department 21 Public welfare and social services 22 Clerk of courts 23 State DHR health grants 24 Parks and recreation 25 Tax commissioner 26 Superior court 27 General government buildings 28 Financial administration 29 Probate court 30 Public health 31 Community development 32 Juvenile and magistrate court 33 State Court 34 Legal fees 35 Building inspection and regulation 36 Natural resources 37 Libraries 38 Education (general government) 39 Drainage 40 Police department

Per capita amount ($)
897.22 80.10 74.99 74.58 63.07 61.60 55.27 44.12 32.42 32.33 30.49 28.05 25.10 24.39 22.71 22.26 18.17 16.65 13.55 12.67 12.64 12.40 12.38 12.12 11.30 10.76 10.72 10.66 9.25 8.68 8.09 7.02 6.71 6.00 5.66 5.61 5.18 3.20 2.84 2.63 0.84

E FY '02
Percent of total
expenditures
100.0% 8.9% 8.4% 8.3% 7.0% 6.9% 6.2% 4.9% 3.6% 3.6% 3.4% 3.1% 2.8% 2.7% 2.5% 2.5% 2.0% 1.9% 1.5% 1.4% 1.4% 1.4% 1.4% 1.4% 1.3% 1.2% 1.2% 1.2% 1.0% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.4% 0.3% 0.3% 0.1%

E -7

2002 County Fiscal Planning Guide

County Group -
Number Reporting = Population Range = 2002 Estimated Population =

F
31 Less than 10,000
206,213

F FY '02

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

3,324,816

499.82

Property Taxes Real and personal property taxes All other property taxes

1,479,862 1,170,971
308,892

222.47 176.03
46.44

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

612,126 273,255
0 338,872

92.02 41.08
0.00 50.94

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

158,284 21,521
131,581 2,002 2,429 751

23.79 3.24
19.78 0.30 0.37 0.11

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

18,900
433,360 244,965 108,736
59,155 20,503

2.84
65.15 36.83 16.35
8.89 3.08

Service Charges and Other Revenues Service charge revenues Other revenues

622,283 220,052 402,231

93.55 33.08 60.47

F -1

2002 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 '02

Average amount ($)

Per capita amount ($)

2,793,352
629,798 38,125 89,148 80,089 262,974 77,733 67,019 14,710
592,652 372,680
0 25,360 161,746 32,867

419.92
94.68 5.73
13.40 12.04 39.53 11.69 10.07
2.21
89.09 56.02
0.00 3.81 24.32 4.94

270,347 61,504 12,675 39,457 74,643 82,068 0

40.64 9.25 1.91 5.93
11.22 12.34
0.00

491,651 15,752 0 74,294 79,591 213,278 108,736

73.91 2.37 0.00
11.17 11.96 32.06 16.35

184,147 0
39,901 58,425 85,821

27.68 0.00 6.00 8.78
12.90

2002 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 '02

Average amount ($)
461,748 461,748
0

Per capita amount ($)
69.41 69.41
0.00

50,006

7.52

33,136

4.98

16,870

2.54

106

0.02

21,011

3.16

9,338

1.40

11,673

1.75

91,886

13.81

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Jail (Const.) 2 Correctional institute (Const.) 3 General government buildings (Const.) 4 Highways and streets (Const.) 5 Garbage and trash disposal (Const.) 6 Community development (Land) 7 Garbage and trash disposal (Land) 8 Other expenditures (Const.) 9 Building inspection and regulation (Const.) 10 Garbage and trash collection (Land) 11 Highways and streets (Land) 12 General government buildings (Land) 13 Correctional institute (Land) 14 Sheriffs department (Land) 15 Fire department (Land) 16 Public health (Land) 17 Jail (Land) 18 Ambulance service (Land)
F- 3

182,327
344,511
705,518 444,547 632,082 309,034 313,925 194,607 228,784 156,033 168,453
67,617 54,263 31,750 26,360 35,611 27,152 33,790 34,633 32,940

27.41
51.79
92.88 88.20 78.17 42.56 32.15 24.93 23.22 19.33 17.25
9.61 8.21 5.24 5.23 5.01 4.90 4.87 4.40 4.16

2002 County Fiscal Planning Guide

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

Category
Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt
Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt

Average amount ($)

Per capita amount ($)

0 209,629 110,203
86,470 433,697

0.00 25.35 12.42 12.38 57.01

20,315 67,868 184,369 89,459 341,829

2.68 9.44 24.60 12.39 43.70

1,662,703 802,555 669,768 395,992 308,257

219.18 102.88
89.38 52.14 39.79

85,739 38,347 43,222 22,129 14,388

11.30 5.40 5.94 3.06 1.84

F FY '02
Number reporting
0 3 3 8 9
2 3 11 21 13
2 6 11 19 6
2 4 10 21 13

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 ($)
140,461 1,216,630 1,307,512
F -4

Per capita amount ($)
17.61 146.57 196.56

Number reporting
5 2 31

2002 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 Jails 3 Water/sewer system 4 Multi-purpose 5 Public buildings 6 Water/sewer system 7 Fire protection 8 All other 9 Public buildings 10 All purposes 11 Solid waste system 12 Jails

G.O.

2,665,968

1

lease pool

2,468,788

1

revenue bond

1,662,703

2

other long-term

1,452,027

2

lease pool

1,032,135

3

other long-term

988,105

2

G.O.

450,000

1

G.O.

401,872

2

G.O.

331,834

2

short-term

308,257

6

other long-term

276,222

6

other long-term

203,886

1

F FY '02

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

311,396

5

0

0

0

0

0

0

248,510

2

160,391

4

323,200

6

0

0

0

0

0

0

274,485

3

204,667

5

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
271,808 1,183,974 1,455,783

As % of current operations
10.1% 44.1% 54.2%

F -5

2002 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 Solid waste system 4 Local option sales tax 5 Fines, forfeits and court fees 6 Water and sewer system 7 State intergovernmental revenues 8 Motor vehicle taxes 9 Other enterprise funds 10 Ambulance charges 11 Insurance premiums taxes 12 Other local intergovernmental revenues 13 Landfill fees 14 State DHR health grants 15 Garbage and trash collection charges 16 Public utilities taxes 17 Other service charges 18 Tax collection fees 19 Fee collections of county officers 20 Federal intergovernmental revenues 21 Receipts from sale of materials 22 All additional revenues 23 FIFA, penalties, interest and cost 24 Parks and recreation charges 25 Interest earnings on investments 26 Special assessments 27 Mobile home taxes 28 Rents and royalties 29 Alcoholic beverage taxes 30 Intangible taxes (regular and recording) 31 Receipts from sale of real property 32 Building permits 33 Other excise and special use taxes 34 Hotel/motel tax 35 Railroad equipment tax 36 Business licenses and occupational taxes 37 Other licenses, permits and fees 38 Franchise payments taxes 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
F -6

F FY '02

Per capita amount ($)
690.58 176.03 55.35 41.66 41.08 38.11 37.73 36.83 26.45 24.31 24.05 19.78 18.79 17.44 16.35 14.54 10.37
9.96 7.10 6.91 6.77 6.77 6.72 5.51 5.41 5.09 4.62 4.06 3.80 3.47 2.76 2.34 1.82 1.78 1.76 1.48 1.27 1.18 0.70 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 25.5% 8.0% 6.0% 5.9% 5.5% 5.5% 5.3% 3.8% 3.5% 3.5% 2.9% 2.7% 2.5% 2.4% 2.1% 1.5% 1.4% 1.0% 1.0% 1.0% 1.0% 1.0% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2002 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 Sheriff's department 5 Correctional institute 6 Solid waste system 7 Water and sewer system 8 General administration 9 Ambulance service 10 Other enterprise funds 11 Jail 12 Purchase of equipment and land 13 County/municipal hospital 14 Garbage and trash collection 15 Other general expenditures 16 Garbage and trash disposal 17 State DHR health grants 18 Clerk of courts 19 Tax commissioner 20 General insurance 21 General government buildings 22 Tax assessor/appraiser 23 Public welfare and social services 24 Probate court 25 Public health 26 Superior court 27 State Court 28 Financial administration 29 Natural resources 30 Juvenile and magistrate court 31 Parks and recreation 32 Fire department 33 Building inspection and regulation 34 Community development 35 Libraries 36 Legal fees 37 Education (general government)

Per capita amount ($)
876.95 92.86 76.72 69.41 56.02 54.78 53.74 42.86 39.53 38.07 34.36 31.30 28.12 24.12 20.00 17.50 17.07 16.35 13.43 13.40 13.06 12.27 12.04 11.96 11.22 11.17 10.20 9.31 8.39 6.97 6.58 5.47 5.32 4.30 3.03 2.78 2.74 0.48

F FY '02
Percent of total
expenditures
100.0% 10.6% 8.7% 7.9% 6.4% 6.2% 6.1% 4.9% 4.5% 4.3% 3.9% 3.6% 3.2% 2.8% 2.3% 2.0% 1.9% 1.9% 1.5% 1.5% 1.5% 1.4% 1.4% 1.4% 1.3% 1.3% 1.2% 1.1% 1.0% 0.8% 0.7% 0.6% 0.6% 0.5% 0.3% 0.3% 0.3% 0.1%

F -7

2002 Consolidated Fiscal Planning Guide
Consolidated Group -
Number Reporting = Population Range = 2002 Estimated 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
487,671

CG FY '02

Average amount ($)

Per capita amount ($)

168,914,681

1,039.11

43,646,725 32,049,664 11,597,062

268.50 197.16
71.34

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

51,838,187 25,878,180
0 25,960,008

318.89 159.19
0.00 159.70

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

18,852,150 2,833,640 6,197,646 2,063,514 7,473,474 283,877

115.97 17.43 38.13 12.69 45.97 1.75

Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds

7,102,474
24,008,643 10,582,745
7,889,063 215,855
5,320,980

43.69
147.69 65.10 48.53 1.33 32.73

Service Charges and Other Revenues Service charge revenues Other revenues

23,466,501 5,847,300
17,619,201

144.36 35.97
108.39

CG - 1

2002 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)
CG - 2

CG FY '02

Average amount ($)

Per capita amount ($)

120,560,036
19,318,939 2,652,549 1,161,591 1,029,776 8,843,796 3,129,307 1,211,862 1,290,058
50,916,617 11,373,872 14,093,968 3,307,019 8,812,431 13,329,327

741.65
118.84 16.32 7.15 6.33 54.40 19.25 7.45 7.94
313.22 69.97 86.70 20.34 54.21 82.00

7,679,498 2,721,008 1,412,621 1,198,634
312,630 1,225,186
809,418

47.24 16.74
8.69 7.37 1.92 7.54 4.98

14,264,068 0
3,621,704 2,297,222
456,079 0
7,889,063

87.75 0.00
22.28 14.13
2.81 0.00 48.53

388,762

2.39

242,834

1.49

145,929

0.90

0

0.00

0

0.00

2002 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

CG FY '02

Average amount ($)
8,552,453 7,440,405 1,112,048

Per capita amount ($)
52.61 45.77
6.84

8,850,719 7,880,661
970,058

54.45 48.48 5.97

0

0.00

6,015,411 1,941,340 4,074,072

37.00 11.94 25.06

4,573,570

28.14

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Parks and recreation (Const.) 2 Highways and streets (Const.) 3 Financial administration (Const.) 4 General administration (Const.) 5 Drainage (Const.) 6 General government buildings (Const.) 7 Fire department (Const.) 8 Community development (Const.) 9 Police department (Land) 10 Other expenditures (Land) 11 Other expenditures (Const.) 12 Building inspection and regulation (Land) 13 General administration (Land) 14 Sheriffs department (Land) 15 Fire department (Land)

7,846,126
24,366,632
8,247,182 5,935,287 5,995,777 2,490,903 2,958,895 2,414,845 1,964,903 2,089,361 1,562,959 1,387,996
876,865 672,012 929,955 927,188 921,964

48.27
149.90
50.73 36.51 32.24 23.98 20.42 16.66 13.02 10.89 10.79
8.54 8.44 6.47 5.72 5.70 5.67

CG - 3

2002 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 ($)

16,890,000 0 0
6,160,604 0

162.59 0.00 0.00
32.10 0.00

8,598,070 6,755,000
666,147 1,117,304
0

52.89 41.55
4.10 6.87 0.00

86,888,168 11,686,667 10,764,565
8,611,940 0

534.51 71.89 66.22 52.98 0.00

4,913,008 755,224 632,052 317,039 0

30.22 4.65 3.89 1.95 0.00

CG FY '02
Number reporting
1 0 0 2 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 ($)
4,301,301 35,982,696 189,493,489

Per capita amount ($)
26.46 221.35 1,165.70

Number reporting
3 3 3

CG - 4

2002 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 Jails 3 Water/sewer system 4 Multi-purpose 5 Public buildings 6 Water/sewer system 7 Fire protection 8 All other 9 Public buildings 10 All purposes 11 Solid waste system 12 Jails

G.O.

2,665,968

1

lease pool

2,468,788

1

revenue bond

1,662,703

2

other long-term

1,452,027

2

lease pool

1,032,135

3

other long-term

988,105

2

G.O.

450,000

1

G.O.

401,872

2

G.O.

331,834

2

short-term

308,257

6

other long-term

276,222

6

other long-term

203,886

1

F FY '02

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

311,396

5

0

0

0

0

0

0

248,510

2

160,391

4

323,200

6

0

0

0

0

0

0

274,485

3

204,667

5

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
271,808 1,183,974 1,455,783

As % of current operations
10.1% 44.1% 54.2%

F -5

2002 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 Special purpose sales tax 4 Local option sales tax 5 Franchise payments taxes 6 State intergovernmental revenues 7 State DHR health grants 8 Public utilities taxes 9 Fines, forfeits and court fees 10 Solid waste system 11 Interest earnings on investments 12 Insurance premiums taxes 13 Federal intergovernmental revenues 14 Other enterprise funds 15 Business licenses and occupational taxes 16 Airport 17 Motor vehicle taxes 18 Other service charges 19 Alcoholic beverage taxes 20 Hotel/motel tax 21 Receipts from sale of materials 22 Tax collection fees 23 All additional revenues 24 Ambulance charges 25 Parks and recreation charges 26 Alcoholic beverage taxes 27 Fee collections of county officers 28 Intangible taxes (regular and recording) 29 Building permits 30 Rents and royalties 31 FIFA, penalties, interest and cost 32 Parking facilities and meters 33 Other licenses, permits and fees 34 Other excise and special use taxes 35 Other local intergovernmental revenues 36 Mobile home taxes 37 Receipts from sale of real property 38 Railroad equipment tax 39 Cemetery fees 40 Fire service subscription fees 41 Special assessments 42 Electric supply system 43 Garbage and trash collection charges 44 Gas supply system 45 Hospital charges 46 Landfill fees 47 MARTA sales tax

CG - 6

CG FY '02

Per capita amount ($)
1,464.25 264.10 197.16 159.70 159.19 74.31 65.10 48.53 44.50 41.70 41.07 40.56 38.13 32.73 31.92 31.01 29.89 24.86 24.13 17.43 12.69 11.66
9.36 8.03 7.75 6.74 5.49 5.48 5.44 5.37 5.09 4.35 3.37 2.32 1.75 1.33 0.83 0.76 0.16 0.14 0.14 0.01 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 18.0% 13.5% 10.9% 10.9% 5.1% 4.4% 3.3% 3.0% 2.8% 2.8% 2.8% 2.6% 2.2% 2.2% 2.1% 2.0% 1.7% 1.6% 1.2% 0.9% 0.8% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2002 Consolidated 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 Police department 4 Fire department 5 Sheriff's department 6 General administration 7 Jail 8 State DHR health grants 9 Parks and recreation 10 Purchase of equipment and land 11 Other enterprise funds 12 Highways and streets 13 Debt service costs 14 Solid waste system 15 Airport 16 Other general expenditures 17 Community development 18 Payments to other hospitals 19 Correctional institute 20 General government buildings 21 Superior court 22 Financial administration 23 Public health 24 General insurance 25 Building inspection and regulation 26 Drainage 27 Libraries 28 State Court 29 Legal fees 30 Clerk of courts 31 Juvenile and magistrate court 32 Tax commissioner 33 Parking facilities and meters 34 Tax assessor/appraiser 35 Municipal court 36 Public welfare and social services 37 Probate court 38 Natural resources

Per capita amount ($)
1,474.32 299.03 149.90 145.89 82.00 69.97 54.40 54.21 48.53 48.48 48.27 48.18 45.77 40.71 35.15 33.31 28.14 25.06 22.28 20.34 19.25 16.74 16.32 14.13 12.54 11.94 11.51
9.65 8.69 7.94 7.54 7.37 7.15 7.01 6.33 4.98 2.81 1.92 0.90

CG FY '02
Percent of total
expenditures
100.0% 20.3% 10.2% 9.9% 5.6% 4.7% 3.7% 3.7% 3.3% 3.3% 3.3% 3.3% 3.1% 2.8% 2.4% 2.3% 1.9% 1.7% 1.5% 1.4% 1.3% 1.1% 1.1% 1.0% 0.9% 0.8% 0.8% 0.7% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.2% 0.1% 0.1%

CG - 7

2002 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

2002 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

2002 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

2002County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County

2002 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

2002 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

2002County 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

2002 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 No 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

2002 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

GEORGIA DEPARTMENT OF
COMMUNITY AFFAIRS
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
(404) 679-4950
Publication Number: 0315