Georgia local government finance: 2003 county and consolidated government fiscal planning guide

$
GEORGIA LOCAL GOVERNMENT FINANCE
2003 County and Consolidated Governments
Fiscal Planning Guide
Georgia Department of Community Affairs
August 2004

2003 County Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2003 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 2003 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, 2003. For that reason, the data reported does not conform to a specific 12-month calendar period, since governments may have differing fiscal years. In
TABLE OF CONTENTS
Introduction .................................................... 1 Using this Guide.............................................2 Group Population Ranges...............................3
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

2003 County Fiscal Planning Guide

addition, governments are not required to use audited data responding to the survey. Therefore, a degree of caution must be used when analyzing and interpreting the data. In addition,

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

Using this Guide

Comparing Local Finances County and consolidated government officials should have little difficulty using the data contained in this report. To compare the finances of a particular government with those of a similar size, these steps should be followed:
STEP 1. Determine the population group of the government. To do this, use Appendix C, which lists all counties alphabetically, along with their 2003 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

2003 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the total 2003 estimated 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 2003. 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
15 19 30 39 22 31 156 *

Number reporting
15 19 30 39 22 30 155

Population ranges are based upon estimated amounts for the year 2003 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

2003 County Fiscal Planning Guide
County Group -
Number Reporting = Population Range = 2003 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 8,188,408

T FY '03

Average amount ($)

Per capita amount ($)

34,551,110

654.02

15,577,692 12,145,214
3,432,478

294.87 229.90
64.97

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

7,405,948 3,507,835
0 3,898,113

140.19 66.40 0.00 73.79

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

1,719,686 252,431
1,129,125 209,750 105,934 22,446

32.55 4.78
21.37 3.97 2.01 0.42

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

980,500
3,810,478 1,976,468 1,033,902
268,354 554,755

18.56
72.13 37.17 19.44
5.08 10.43

Service Charges and Other Revenues Service charge revenues Other revenues

5,056,806 1,414,428 3,675,214

95.72 26.60 69.12

T - 1

2003 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 '03

Average amount ($)

Per capita amount ($)

32,784,040
5,390,866 540,818 512,080 483,711
2,191,633 709,822 765,218 187,585
8,918,004 2,666,182 1,564,906
326,875 2,265,041 2,095,001

620.58
102.04 10.24 9.69 9.16 41.49 13.44 14.48 3.55
168.81 50.47 29.62 6.19 42.88 39.66

2,740,701 1,044,692
359,170 567,994 203,080 565,767
0

51.88 19.78
6.80 10.75
3.84 10.71
0.00

9,037,604 549,350 189,201 768,371 811,631 590,741
6,128,311

171.07 10.40 3.58 14.54 15.36 11.18
116.00

392,185

7.42

635

0.01

86,302

1.63

112,976

2.14

192,272

3.64

2003 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 '03

Average amount ($)
2,283,648 2,202,785
80,864

Per capita amount ($)
43.23 41.70
1.53

1,599,325 932,282 667,043

30.27 17.65 12.63

3,542

0.07

840,746 392,468 448,278

15.91 7.43 8.49

1,577,417

29.86

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 Education - general govt. (Const.) 4 General government buildings (Const.) 5 Parks and recreation (Const.) 6 Juvenile and magistrate court (Const.) 7 Other expenditures (Const.) 8 Garbage and trash disposal (Const.) 9 Sheriffs department (Const.) 10 Parks and recreation (Land) 11 Financial administration (Const.) 12 Ambulance service (Const.) 13 Public welfare and social services (Const.) 14 Highways and streets (Land) 15 General administration (Const.)

1,908,146
4,240,405
2,346,102 2,312,631
815,004 1,550,603 1,894,557 10,935,632 1,453,052
211,826 1,535,684
570,700 2,135,752
183,876 707,228 403,547 1,108,448

36.12
79.75
31.90 24.49 23.48 20.00 18.04 14.65 10.55 10.28
8.54 7.72 7.54 7.08 7.02 6.93 6.59

T - 3

2003 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 ($)

27,764,057 10,175,463
1,175,812 933,441
3,512,024

154.38 89.34 37.48 20.98 75.82

4,596,783 4,598,825
415,626 622,510 3,515,101

40.67 39.44
5.75 11.14 75.74

47,252,070 20,086,379
3,103,206 4,340,873 4,325,986

410.96 183.64
45.50 75.18 74.57

2,177,232 987,921 149,444 219,056 87,045

18.89 8.82 1.96 3.87 1.83

T FY '03
Number reporting
14 8 26 69 46
51 41 60 121 43
50 41 64 113 24
50 45 58 119 43

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 ($)
2,528,979 23,774,559 26,961,882

Per capita amount ($)
23.60 170.94 507.87

Number reporting
46 34 153

T - 4

2003 County Fiscal Planning Guide

T FY '03

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

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

Average amount ($)
79,045,000 55,036,792 29,519,466 25,062,622 23,460,456 15,741,719
8,845,746 7,681,074 7,240,652 6,741,760 6,115,681 5,539,638 4,808,859 4,325,986 3,876,227

Number reporting
1 36 6 11 8 11 5 7 12 5 14 8 9 24 53

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

13,854,756

51

17,836,175

59

0

0

0

0

675,948

1

774,628

1

932,812

11

1,357,004

12

2,232,797

56

2,104,737

58

1,262,257

37

2,372,059

36

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
3,809,236 13,398,619 17,207,855

As % of current operations
14.3% 50.3% 64.6%

T - 5

2003 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 Gas supply system 9 Insurance premiums taxes 10 Solid waste system 11 All additional revenues 12 State DHR health grants 13 Other enterprise funds 14 Public utilities taxes 15 Other service charges 16 Landfill fees 17 Federal intergovernmental revenues 18 Intangible taxes (regular and recording) 19 Garbage and trash collection charges 20 Ambulance charges 21 Tax collection fees 22 Interest earnings on investments 23 Business licenses and occupational taxes 24 Building permits 25 FIFA, penalties, interest and cost 26 Other local intergovernmental revenues 27 Fee collections of county officers 28 Hotel/motel tax 29 Alcoholic beverage taxes 30 Special assessments 31 Other excise and special use taxes 32 Airport 33 Parks and recreation charges 34 Rents and royalties 35 Franchise payments taxes 36 Fire service subscription fees 37 Receipts from sale of materials 38 Other licenses, permits and fees 39 Mobile home taxes 40 Receipts from sale of real property 41 Alcoholic beverage taxes 42 Cemetery fees 43 Parking facilities and meters 44 Railroad equipment tax 45 Electric supply system 46 Hospital charges 47 MARTA sales tax

T - 6

T FY '03

Per capita amount ($)
947.92 229.90 134.09 91.84 84.77 37.53 32.22 27.31 23.96 21.37 21.31 19.92 19.89 15.07 14.36 13.34 12.60 11.98 11.88 11.74 11.46 10.97 10.00
9.52 7.14 6.66 5.83 5.78 5.31 4.90 4.70 4.12 3.62 3.54 3.23 3.10 2.58 2.51 1.89 1.37 1.35 1.23 0.90 0.84 0.30 0.00 0.00 0.00

Percent of total revenues
100.0% 24.3% 14.1% 9.7% 8.9% 4.0% 3.4% 2.9% 2.5% 2.3% 2.2% 2.1% 2.1% 1.6% 1.5% 1.4% 1.3% 1.3% 1.3% 1.2% 1.2% 1.2% 1.1% 1.0% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

2003 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Water and sewer system 2 State DHR health grants 3 Construction (non-utility) 4 County/municipal hospital 5 Police department 6 Sheriff's department 7 Jail 8 Highways and streets 9 Fire department 10 General administration 11 Purchase of equipment and land 12 Other general expenditures 13 Other enterprise funds 14 Gas supply system 15 Debt service costs 16 Superior court 17 Solid waste system 18 General insurance 19 Parks and recreation 20 Payments to other hospitals 21 Correctional institute 22 Public welfare and social services 23 Public health 24 Ambulance service 25 General government buildings 26 Libraries 27 Financial administration 28 Garbage and trash collection 29 Clerk of courts 30 Garbage and trash disposal 31 Juvenile and magistrate court 32 Tax commissioner 33 Tax assessor/appraiser 34 Community development 35 State Court 36 Building inspection and regulation 37 Airport 38 Legal fees 39 Drainage 40 Probate court 41 Natural resources 42 Education (general government) 43 Parking facilities and meters
T - 7

Per capita amount ($)
1,181.12 192.28 116.38 87.87 57.75 55.21 50.47 48.47 41.70 41.64 41.49 33.77 31.13 28.08 27.46 23.80 20.39 20.34 18.92 18.00 15.87 15.84 15.37 14.62 14.61 13.76 12.84 11.48 11.17 11.14 10.94 10.78
9.70 9.29 9.03 9.01 8.70 5.77 4.94 4.69 3.84 1.88 0.54 0.15

T FY '03
Percent of total
expenditures
100.0% 16.3% 9.9% 7.4% 4.9% 4.7% 4.3% 4.1% 3.5% 3.5% 3.5% 2.9% 2.6% 2.4% 2.3% 2.0% 1.7% 1.7% 1.6% 1.5% 1.3% 1.3% 1.3% 1.2% 1.2% 1.2% 1.1% 1.0% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.5% 0.4% 0.4% 0.3% 0.2% 0.0% 0.0%

2003 County Fiscal Planning Guide

County Group -

A

Number Reporting =

15

Population Range = 100,000 and Above

2003 Estimated Population =

4,486,790

A FY '03

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

211,955,489

708.60

Property Taxes Real and personal property taxes All other property taxes

105,838,967 83,423,920 22,415,047

353.84 278.90
74.94

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

36,646,732 18,300,857
0 18,345,875

122.52 61.18 0.00 61.33

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

10,271,567 1,640,431 6,364,114 1,606,477 656,120 4,425

34.34 5.48
21.28 5.37 2.19 0.01

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

8,270,942
19,966,659 10,134,040
5,026,123 760,642
4,380,928

27.65
66.75 33.88 15.68
2.54 14.65

Service Charges and Other Revenues Service charge revenues Other revenues

30,960,622 7,179,958
23,780,664

103.51 24.00 79.50

A -1

2003 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 '03

Average amount ($)

Per capita amount ($)

227,508,237
35,842,240 3,826,216 2,870,115 2,446,214
14,883,757 4,576,005 6,140,411 1,099,523
58,492,339 12,821,113 14,928,257
1,180,699 13,344,627 16,217,644

760.59
119.83 12.79 9.60 8.18 49.76 15.30 20.53 3.68
195.55 42.86 49.91 3.95 44.61 54.22

18,407,125 8,078,834 2,951,066 3,616,322 716,750 3,044,153 0

61.54 27.01
9.87 12.09
2.40 10.18
0.00

75,951,769 5,129,057 1,742,338 4,107,383 6,122,241 1,448,555
57,402,195

253.92 17.15 5.82 13.73 20.47 4.84
191.90

461,028

1.54

6,558

0.02

275,968

0.92

370

0.00

178,131

0.60

2003 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 '03

Average amount ($)
10,996,350 10,432,386
563,964

Per capita amount ($)
36.76 34.88
1.89

11,240,804 5,692,328 5,548,476

37.58 19.03 18.55

7,928

0.03

6,226,399 2,634,676 3,591,723

20.82 8.81
12.01

9,882,255

33.04

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

A- 3

11,090,158
27,888,741
10,200,561 6,273,139 5,874,059 5,251,227
10,935,632 6,352,596 4,036,573 2,876,759 2,401,935 2,181,450 2,324,516 3,364,190 2,627,435 1,899,320 1,244,834 2,546,106 910,434 1,145,094

37.08
87.02
32.14 17.27 16.83 14.68 14.65
9.42 9.07 8.53 8.03 7.29 6.85 6.58 5.37 4.11 3.50 3.11 2.95 2.72

2003 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 ($)

58,963,082 61,740,000
118,858 1,646,570 28,366,667

145.26 91.69 0.92 5.45 86.11

14,099,021 15,272,305
997,721 2,805,292 25,166,667

39.64 37.62
2.55 9.27 76.39

168,135,474 72,172,364 9,140,795 18,911,926 40,450,000

472.77 171.75
23.39 62.48 91.28

7,648,398 3,122,834
477,849 1,180,303
652,768

21.51 8.27 1.22 3.90 1.98

A FY '03
Number reporting
5 1 2 4 3
11 9 7 12 3
11 8 7 12 2
11 10 7 12 3

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
8,604,182 63,191,414 193,152,804
A -4

Per capita amount ($)
24.45 172.73 645.74

Number reporting
10 10 15

2003 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 All purposes 6 Jails 7 All other 8 Multi-purpose 9 Highways, streets and drainage 10 Public buildings 11 All other 12 Multi-purpose

revenue bond 176,665,883

9

G.O.

80,209,190

2

G.O.

79,045,000

1

revenue bond

50,298,385

4

short-term

40,450,000

2

G.O.

40,120,011

4

lease pool

34,952,088

5

G.O.

30,921,955

2

G.O.

26,487,000

2

G.O.

24,195,788

2

other long-term 16,868,347

1

other long-term 16,627,088

2

A FY '03

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

59,876,002

10

90,495,998

10

0

0

0

0

0

0

0

0

1,758,483

5

2,748,045

5

6,928,492

12

5,545,699

12

4,867,833

7

9,397,177

7

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
25,684,745 89,423,625 115,108,370

As % of current operations
15.1% 52.6% 67.7%

A -5

2003 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 Local option sales tax 4 Special purpose sales tax 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 Motor vehicle taxes 8 All additional revenues 9 Insurance premiums taxes 10 Solid waste system 11 Other enterprise funds 12 Intangible taxes (regular and recording) 13 State DHR health grants 14 Business licenses and occupational taxes 15 Federal intergovernmental revenues 16 Other service charges 17 Tax collection fees 18 Interest earnings on investments 19 Public utilities taxes 20 Landfill fees 21 Building permits 22 FIFA, penalties, interest and cost 23 Ambulance charges 24 Hotel/motel tax 25 Alcoholic beverage taxes 26 Special assessments 27 Franchise payments taxes 28 Airport 29 Fee collections of county officers 30 Parks and recreation charges 31 Rents and royalties 32 Other local intergovernmental revenues 33 Other licenses, permits and fees 34 Receipts from sale of materials 35 Alcoholic beverage taxes 36 Receipts from sale of real property 37 Parking facilities and meters 38 Fire service subscription fees 39 Mobile home taxes 40 Other excise and special use taxes 41 Railroad equipment tax 42 Garbage and trash collection charges 43 Cemetery fees 44 Electric supply system 45 Gas supply system 46 Hospital charges 47 MARTA sales tax
A -6

A FY '03

Per capita amount ($)
1,003.81 278.90 163.86 95.47 91.91 33.88 31.14 30.51 29.41 21.28 20.70 16.89 16.37 16.25 15.31 15.05 13.86 12.66 12.66 11.09
8.72 8.64 7.40 5.97 5.65 5.48 4.95 4.43 3.48 3.46 3.37 3.13 2.68 2.46 2.04 1.76 0.99 0.63 0.48 0.33 0.25 0.17 0.15 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.8% 16.3% 9.5% 9.2% 3.4% 3.1% 3.0% 2.9% 2.1% 2.1% 1.7% 1.6% 1.6% 1.5% 1.5% 1.4% 1.3% 1.3% 1.1% 0.9% 0.9% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 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% 0.0% 0.0%

2003 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Water and sewer system 2 State DHR health grants 3 Construction (non-utility) 4 County/municipal hospital 5 Police department 6 Fire department 7 Jail 8 General administration 9 Sheriff's department 10 Highways and streets 11 Purchase of equipment and land 12 Other general expenditures 13 Other enterprise funds 14 Debt service costs 15 Superior court 16 General insurance 17 Public welfare and social services 18 Parks and recreation 19 Libraries 20 Solid waste system 21 Payments to other hospitals 22 General government buildings 23 Public health 24 Financial administration 25 Juvenile and magistrate court 26 Community development 27 Clerk of courts 28 State Court 29 Tax commissioner 30 Building inspection and regulation 31 Tax assessor/appraiser 32 Correctional institute 33 Ambulance service 34 Airport 35 Legal fees 36 Drainage 37 Garbage and trash disposal 38 Probate court 39 Natural resources 40 Education (general government) 41 Parking facilities and meters 42 Garbage and trash collection

Per capita amount ($)
1,331.30 247.66 191.90 92.37 83.60 57.67 57.22 52.19 49.76 42.86 34.88 34.56 33.04 32.61 30.05 27.01 22.41 20.47 19.03 18.55 16.57 16.31 15.73 13.73 13.15 12.09 12.01 10.53 10.09
9.60 9.58 8.18 7.95 6.77 5.44 4.88 4.57 2.41 2.40 1.14 0.18 0.15 0.04

A FY '03
Percent of total
expenditures
100.0% 18.6% 14.4% 6.9% 6.3% 4.3% 4.3% 3.9% 3.7% 3.2% 2.6% 2.6% 2.5% 2.4% 2.3% 2.0% 1.7% 1.5% 1.4% 1.4% 1.2% 1.2% 1.2% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0%

A -7

2003 County Fiscal Planning Guide

County Group -
Number Reporting = Population Range = 2003 Estimated Population =

B
19 50,000 - 99,999
1,453,869

B FY '03

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

47,335,763

618.61

Property Taxes Real and personal property taxes All other property taxes

16,627,004 12,746,026
3,880,978

217.29 166.57
50.72

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

13,896,650 6,523,207 0 7,373,443

181.61 85.25 0.00 96.36

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

2,562,530 373,502
1,546,632 327,734 179,894 134,767

33.49 4.88
20.21 4.28 2.35 1.76

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

710,952
7,203,076 3,557,917 2,649,122
753,515 242,522

9.29
94.13 46.50 34.62
9.85 3.17

Service Charges and Other Revenues Service charge revenues Other revenues

6,335,552 1,832,994 4,502,558

82.80 23.95 58.84

B -1

2003 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 '03

Average amount ($)

Per capita amount ($)

35,172,935
5,643,554 523,615 699,983 662,989
2,186,334 888,552 322,121 359,960
12,693,615 4,644,199 880,589 799,353 3,803,399 2,566,076

459.66
73.75 6.84 9.15 8.66
28.57 11.61
4.21 4.70
165.89 60.69 11.51 10.45 49.71 33.53

3,163,455 920,619 309,839 865,103 282,032 785,861 0

41.34 12.03
4.05 11.31
3.69 10.27
0.00

6,090,104 28,947 0
2,014,341 669,633 728,061
2,649,122

79.59 0.38 0.00
26.32 8.75 9.51
34.62

456,066

5.96

0

0.00

109,527

1.43

150,165

1.96

196,374

2.57

2003 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 '03

Average amount ($)
2,803,053 2,632,400
170,653

Per capita amount ($)
36.63 34.40
2.23

2,114,490 1,591,892
522,598

27.63 20.80
6.83

7,743

0.10

824,139 572,274 251,864

10.77 7.48 3.29

1,376,717

17.99

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 Other expenditures (Const.) 4 Highways and streets (Const.) 5 Parks and recreation (Const.) 6 General government buildings (Const.) 7 Police department (Const.) 8 General administration (Const.) 9 Education - general govt. (Const.) 10 Sheriffs department (Const.) 11 Drainage (Const.) 12 Community development (Const.) 13 Parks and recreation (Land) 14 Public health (Const.) 15 Fire department (Land) 16 Public welfare and social services (Const.) 17 Highways and streets (Land) 18 Other expenditures (Land)
B- 3

2,265,359
7,798,922
3,878,453 3,460,292 2,730,768 2,154,147 1,988,461 1,693,329 1,038,829
878,725 579,908 840,026 850,412 589,039 482,066 493,413 406,149 397,912 372,331 310,042

29.61
101.92
51.39 37.06 33.42 28.21 26.02 22.58 12.53 11.77 10.84
9.91 9.65 7.15 6.51 6.48 5.45 5.37 4.87 3.97

2003 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 ($)

13,711,817 6,180,000
605,746 1,794,325 3,855,431

193.20 81.16 6.40 23.72 53.81

3,946,476 4,063,298
468,913 720,391 4,601,385

51.49 54.82
6.04 9.14 61.32

25,763,479 19,690,000
4,985,001 8,194,308 1,368,424

336.17 256.36
60.93 109.11
17.93

1,222,284 873,868 196,528 352,505 58,334

15.95 11.46
2.48 4.47 0.81

B FY '03
Number reporting
6 1 1 10 5
16 9 10 17 4
16 8 8 16 2
16 10 11 17 5

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 ($)
1,480,787 15,612,470 30,689,315
B -4

Per capita amount ($)
20.03 205.13 401.07

Number reporting
12 10 19

2003 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 Water/sewer system 4 All other 5 Parks and recreation facilities 6 Jails 7 Jails 8 Public buildings 9 Public buildings 10 Water/sewer system 11 Parks and recreation facilites 12 Industrial revenue bonds

revenue bond

27,583,001

11

G.O.

26,210,000

3

G.O.

24,955,000

1

revenue bond

18,063,152

4

revenue bond

16,510,000

1

lease pool

15,019,703

4

G.O.

7,636,200

3

G.O.

5,985,467

3

lease pool

5,456,703

5

other long-term

5,280,150

7

G.O.

3,520,000

1

revenue bond

3,052,131

4

B FY '03

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

6,390,029

13

0

0

0

0

365,234

3

1,472,918

13

923,091

7

7,829,562

13

0

0

0

0

575,647

3

1,843,356

14

1,362,856

6

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
4,618,744 16,559,386 21,178,130

As % of current operations
14.2% 50.9% 65.1%

B -5

2003 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 Water and sewer system 5 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 Ambulance charges 12 Other service charges 13 Other enterprise funds 14 Other local intergovernmental revenues 15 Public utilities taxes 16 Fire service subscription fees 17 Interest earnings on investments 18 All additional revenues 19 Tax collection fees 20 Other excise and special use taxes 21 Intangible taxes (regular and recording) 22 Landfill fees 23 Hotel/motel tax 24 Building permits 25 Fee collections of county officers 26 FIFA, penalties, interest and cost 27 Airport 28 Alcoholic beverage taxes 29 Federal intergovernmental revenues 30 Parks and recreation charges 31 Special assessments 32 Receipts from sale of materials 33 Rents and royalties 34 Business licenses and occupational taxes 35 Franchise payments taxes 36 Parking facilities and meters 37 Mobile home taxes 38 Receipts from sale of real property 39 Other licenses, permits and fees 40 Alcoholic beverage taxes 41 Railroad equipment tax 42 Garbage and trash collection charges 43 Cemetery fees 44 Electric supply system 45 Gas supply system 46 Hospital charges 47 MARTA sales tax
B -6

B FY '03

Per capita amount ($)
794.05 166.57 96.36 88.81 82.02 49.02 34.62 32.75 22.68 20.21 18.50 15.07 13.09 11.74 10.80 10.43
9.28 9.14 8.98 8.76 8.33 7.66 6.20 6.13 5.74 5.68 5.53 5.34 4.88 4.21 3.95 3.47 3.46 3.03 2.85 2.62 1.66 1.39 1.23 0.94 0.59 0.20 0.09 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 21.0% 12.1% 11.2% 10.3% 6.2% 4.4% 4.1% 2.9% 2.5% 2.3% 1.9% 1.6% 1.5% 1.4% 1.3% 1.2% 1.2% 1.1% 1.1% 1.0% 1.0% 0.8% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 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%

2003 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 Sheriff's department 4 Jail 5 Police department 6 Fire department 7 Correctional institute 8 State DHR health grants 9 Highways and streets 10 Purchase of equipment and land 11 General administration 12 Public health 13 Debt service costs 14 Solid waste system 15 Other general expenditures 16 Parks and recreation 17 Other enterprise funds 18 Superior court 19 Ambulance service 20 General government buildings 21 Juvenile and magistrate court 22 Clerk of courts 23 Garbage and trash disposal 24 Tax assessor/appraiser 25 Tax commissioner 26 Public welfare and social services 27 Building inspection and regulation 28 Airport 29 Financial administration 30 General insurance 31 State Court 32 Libraries 33 Legal fees 34 Garbage and trash collection 35 Drainage 36 Probate court 37 County/municipal hospital 38 Community development 39 Natural resources 40 Education (general government)

Per capita amount ($)
859.15 101.92 100.50 60.69 52.78 41.16 35.95 35.03 34.62 34.40 29.61 28.57 26.32 25.27 22.98 21.63 20.80 16.64 12.03 11.65 11.61 11.31 10.27
9.80 9.27 9.15 8.75 8.59 8.42 7.54 7.27 7.06 6.83 6.66 6.36 5.10 3.69 3.38 3.29 1.43 0.81

B FY '03
Percent of total
expenditures
100.0% 11.9% 11.7% 7.1% 6.1% 4.8% 4.2% 4.1% 4.0% 4.0% 3.4% 3.3% 3.1% 2.9% 2.7% 2.5% 2.4% 1.9% 1.4% 1.4% 1.4% 1.3% 1.2% 1.1% 1.1% 1.1% 1.0% 1.0% 1.0% 0.9% 0.8% 0.8% 0.8% 0.8% 0.7% 0.6% 0.4% 0.4% 0.4% 0.2% 0.1%

B -7

2003 County Fiscal Planning Guide

County Group -
Number Reporting = Population Range = 2003 Estimated Population =

C
30 25,000 - 49,999
1,029,287

C FY '03

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

18,708,376

545.28

Property Taxes Real and personal property taxes All other property taxes

7,078,996 5,546,652 1,532,344

206.33 161.66
44.66

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

5,242,867 2,359,855
0 2,883,012

152.81 68.78 0.00 84.03

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

966,950 116,262 754,469
13,295 59,874 23,050

28.18 3.39
21.99 0.39 1.75 0.67

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

249,130
2,417,602 1,209,726
813,439 223,166 177,177

7.26
70.46 35.26 23.71
6.50 4.99

Service Charges and Other Revenues Service charge revenues Other revenues

2,752,832 1,080,540 1,672,292

80.24 31.49 48.74

C -1

2003 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 '03

Average amount ($)

Per capita amount ($)

14,283,516
2,703,654 238,454 312,517 339,994
1,142,035 348,986 232,219 89,450
4,055,949 1,816,303
62,671 382,457 1,263,458 531,060

416.31
78.80 6.95 9.11 9.91
33.29 10.17
6.77 2.61
118.22 52.94 1.83 11.15 36.83 15.48

1,295,799 418,578 104,688 276,371 168,125 328,037 0

37.77 12.20
3.05 8.06 4.90 9.56 0.00

1,957,883 26,002 31,112
284,695 191,053 611,582 813,439

57.07 0.76 0.91 8.30 5.57
17.83 23.71

530,246 0
81,927 165,638 282,681

15.45 0.00 2.39 4.83 8.24

2003 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 '03

Average amount ($)
1,657,836 1,639,851
17,986

Per capita amount ($)
48.32 47.80
0.52

608,845 440,558 168,287

17.75 12.84
4.90

1,528

0.04

260,758

7.60

161,630

4.71

99,127

2.89

1,211,017

35.30

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

Purpose

Average amount ($)

Per capita amount ($)

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

1,231,034
1,833,408
2,141,039 2,909,998 1,149,636
900,798 1,007,512
464,623 553,248 386,913 379,394 274,885 235,889 239,036 239,172 204,920 201,955 189,687 184,966 177,796

35.88
53.44
76.90 64.00 31.43 26.90 25.66 18.24 14.03 10.99 10.22
8.33 6.82 6.66 6.18 5.98 5.52 5.47 5.31 4.82

2003 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 ($)

5,405,244 3,323,331 2,485,998 1,161,576 2,200,822

200.68 92.19 70.47 33.80 63.68

1,056,726 582,196 417,944 557,491
2,782,674

31.08 16.13 13.22 16.34 79.87

5,640,631 3,833,650 3,373,084 1,995,761 2,520,306

165.92 112.32 101.42
58.49 71.45

290,226

8.54

186,508

5.33

126,309

3.85

80,111

2.35

81,164

2.33

C FY '03
Number reporting
2 4 8 16 13
14 6 13 25 11
14 8 16 25 4
14 7 13 25 11

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
334,201 1,048,969 9,324,486
C -4

Per capita amount ($)
10.19 30.38 271.01

Number reporting
10 5 28

2003 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 Parks and recreation facilites 2 Jails 3 Water/sewer system 4 Public buildings 5 Multi-purpose 6 Solid waste system 7 All other 8 Water/sewer system 9 Water/sewer system 10 All purposes 11 Public buildings 12 Parks and recreation facilites

G.O.

11,780,000

1

other long-term

6,965,000

1

revenue bond

6,269,334

11

G.O.

5,321,257

2

other long-term

5,000,000

1

revenue bond

4,268,705

2

other long-term

3,650,146

1

other long-term

2,851,899

10

G.O.

2,802,400

2

short-term

2,520,306

4

lease pool

1,869,320

9

lease pool

1,666,182

4

C FY '03

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

1,446,249

12

0

0

675,948

1

124,272

3

1,063,963

14

324,762

11

1,709,322

14

0

0

774,628

1

298,373

2

1,102,529

15

646,760

11

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,700,144 6,107,897 7,808,041

As % of current operations
12.6% 45.3% 58.0%

C -5

2003 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 Water and sewer system 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 Solid waste system 8 Gas supply system 9 State DHR health grants 10 Motor vehicle taxes 11 Insurance premiums taxes 12 Ambulance charges 13 Garbage and trash collection charges 14 Landfill fees 15 Other service charges 16 Other enterprise funds 17 Public utilities taxes 18 Other local intergovernmental revenues 19 Tax collection fees 20 Fee collections of county officers 21 Receipts from sale of materials 22 Intangible taxes (regular and recording) 23 All additional revenues 24 FIFA, penalties, interest and cost 25 Federal intergovernmental revenues 26 Building permits 27 Other excise and special use taxes 28 Fire service subscription fees 29 Interest earnings on investments 30 Special assessments 31 Alcoholic beverage taxes 32 Airport 33 Parks and recreation charges 34 Parking facilities and meters 35 Mobile home taxes 36 Rents and royalties 37 Franchise payments taxes 38 Business licenses and occupational taxes 39 Receipts from sale of real property 40 Other licenses, permits and fees 41 Hotel/motel tax 42 Railroad equipment tax 43 Alcoholic beverage taxes 44 Cemetery fees 45 Electric supply system 46 Hospital charges 47 MARTA sales tax
C -6

C FY '03

Per capita amount ($)
742.39 161.66 90.17 73.41 44.75 35.26 31.02 28.87 23.96 23.71 22.50 21.99 17.08 16.37 13.90 13.74
9.66 8.99 8.20 7.95 7.81 6.00 5.98 5.96 5.77 5.69 4.87 4.80 4.65 4.63 4.49 3.88 3.70 3.58 3.21 2.93 2.46 2.04 1.86 1.74 1.28 0.96 0.50 0.42 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 21.8% 12.1% 9.9% 6.0% 4.7% 4.2% 3.9% 3.2% 3.2% 3.0% 3.0% 2.3% 2.2% 1.9% 1.9% 1.3% 1.2% 1.1% 1.1% 1.1% 0.8% 0.8% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

2003 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Construction (non-utility) 2 Sheriff's department 3 Water and sewer system 4 Highways and streets 5 Purchase of equipment and land 6 Jail 7 Other general expenditures 8 General administration 9 Solid waste system 10 Correctional institute 11 Gas supply system 12 State DHR health grants 13 Ambulance service 14 Police department 15 Other enterprise funds 16 Garbage and trash disposal 17 Fire department 18 General insurance 19 Parks and recreation 20 Superior court 21 Garbage and trash collection 22 General government buildings 23 Tax assessor/appraiser 24 Clerk of courts 25 Debt service costs 26 Airport 27 Tax commissioner 28 Financial administration 29 Public health 30 Juvenile and magistrate court 31 Payments to other hospitals 32 Drainage 33 Building inspection and regulation 34 State Court 35 Public welfare and social services 36 Libraries 37 Probate court 38 County/municipal hospital 39 Legal fees 40 Community development 41 Natural resources 42 Education (general government)

Per capita amount ($)
764.54 66.12 52.94 50.27 47.80 39.38 39.16 35.30 33.29 29.49 28.49 27.46 23.71 23.36 22.53 19.23 16.92 15.48 15.42 14.06 12.55 11.15 10.51 10.17 10.09 9.62 9.56 9.11 8.94 8.30 8.06 6.86 6.25 6.13 5.82 5.57 5.28 4.90 4.85 3.76 3.60 2.52 0.58

C FY '03
Percent of total
expenditures
100.0% 8.6% 6.9% 6.6% 6.3% 5.2% 5.1% 4.6% 4.4% 3.9% 3.7% 3.6% 3.1% 3.1% 2.9% 2.5% 2.2% 2.0% 2.0% 1.8% 1.6% 1.5% 1.4% 1.3% 1.3% 1.3% 1.3% 1.2% 1.2% 1.1% 1.1% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.3% 0.1%

C -7

2003 County Fiscal Planning Guide

County Group -
Number Reporting = Population Range = 2003 Estimated Population =

D
39 15,000 - 24,999
765,340

D FY '03

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

11,710,765

596.75

Property Taxes Real and personal property taxes All other property taxes

4,788,513 3,426,440 1,362,073

244.01 174.60
69.41

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

3,158,984 1,320,495
0 1,838,489

160.97 67.29 0.00 93.69

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

579,894 60,937
449,583 38,440 29,231 1,704

29.55 3.11
22.91 1.96 1.49 0.09

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

121,834
1,186,607 699,646 201,165 135,590 150,206

6.21
60.47 35.65 10.25
6.91 7.65

Service Charges and Other Revenues Service charge revenues Other revenues

1,874,934 691,838
1,232,436

95.54 34.35 61.19

D -1

2003 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 '03

Average amount ($)

Per capita amount ($)

9,243,937
1,677,255 164,199 199,174 230,929 587,041 235,101 214,893 45,918
2,347,455 1,238,130
0 94,658 684,568 330,099

471.05
85.47 8.37 10.15 11.77 29.91
11.98 10.95
2.34
119.62 63.09 0.00 4.82 34.88 16.82

770,633 188,592
37,941 144,691 132,900 266,509
0

39.27 9.61 1.93 7.37 6.77
13.58 0.00

1,347,790 99,625 41,808
170,381 234,246 600,566 201,165

68.68 5.08 2.13 8.68
11.94 30.60 10.25

384,454 0
59,715 114,228 210,512

19.59 0.00 3.04 5.82
10.73

2003 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 '03

Average amount ($)
1,381,000 1,374,346
6,653

Per capita amount ($)
70.37 70.03
0.34

383,339 285,634
97,705

19.53 14.56
4.98

2,982

0.15

247,405 109,194 138,211

12.61 5.56 7.04

701,623

35.75

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

Purpose

Average amount ($)

Per capita amount ($)

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

D- 3

715,642
1,047,592
1,050,099 1,134,624
656,861 490,683 498,481 396,508 335,769 298,055 307,886 362,351 290,063 264,323 277,354 244,372 214,267 202,533 170,975 149,924

36.47
53.38
65.83 48.88 33.88 23.73 23.57 18.77 17.16 16.86 15.99 15.20 14.47 13.95 13.04 12.98 11.02
9.58 8.68 7.47

2003 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 0 1,300,598 674,588 1,455,309

0.00 0.00 66.71 34.47 73.61

191,178 1,046,821
309,843 347,328 1,617,274

10.09 52.81 16.72 17.61 78.07

2,838,386 5,391,429 1,880,701 2,008,536 1,114,983

145.35 277.09
99.03 103.11
55.75

130,271 265,057
72,428 88,522 38,070

6.87 13.37
3.92 4.49 1.84

D FY '03
Number reporting
0 0 5 19 10
7 8 16 31 8
6 7 16 28 6
7 8 15 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 ($)
786,953 2,378,767 6,886,672
D -4

Per capita amount ($)
39.64 122.86 350.93

Number reporting
6 5 39

2003 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 Water/sewer system 4 Jails 5 Public buildings 6 Jails 7 All other 8 Jails 9 Water/sewer system 10 Public buildings 11 Solid waste system 12 All purposes

lease pool

11,239,830

1

G.O.

7,571,667

3

revenue bond

7,415,673

2

G.O.

4,295,000

1

G.O.

2,612,500

2

other long-term

2,491,587

2

G.O.

2,463,000

2

lease pool

2,448,457

4

other long-term

2,225,319

6

lease pool

2,069,914

5

other long-term

1,261,912

3

short-term

1,114,983

6

D FY '03

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

504,374

7

0

0

0

0

0

0

501,461

12

269,398

6

1,001,783

12

0

0

0

0

215,296

1

875,590

12

393,654

6

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,075,450 3,959,100 5,034,550

As % of current operations
11.9% 43.8% 55.7%

D -5

2003 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 Public utilities taxes 4 Local option sales tax 5 Fines, forfeits and court fees 6 State intergovernmental revenues 7 Water and sewer system 8 Motor vehicle taxes 9 Solid waste system 10 Insurance premiums taxes 11 Ambulance charges 12 Garbage and trash collection charges 13 Landfill fees 14 Other enterprise funds 15 Other service charges 16 Fee collections of county officers 17 Federal intergovernmental revenues 18 Other local intergovernmental revenues 19 State DHR health grants 20 Tax collection fees 21 All additional revenues 22 Interest earnings on investments 23 Intangible taxes (regular and recording) 24 FIFA, penalties, interest and cost 25 Fire service subscription fees 26 Rents and royalties 27 Special assessments 28 Building permits 29 Hotel/motel tax 30 Parks and recreation charges 31 Alcoholic beverage taxes 32 Mobile home taxes 33 Receipts from sale of materials 34 Receipts from sale of real property 35 Franchise payments taxes 36 Business licenses and occupational taxes 37 Other excise and special use taxes 38 Other licenses, permits and fees 39 Cemetery fees 40 Alcoholic beverage taxes 41 Railroad equipment tax 42 Airport 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 Parking facilities and meters
D -6

D FY '03

Per capita amount ($)
804.43 174.60 95.72 92.66 70.96 36.72 35.65 24.49 24.14 24.02 22.91 20.78 15.97 14.78 13.17 12.24 11.85 11.06 10.93 10.52
9.09 7.44 6.33 5.93 5.49 5.47 5.38 5.13 4.34 4.24 3.89 3.38 3.10 2.47 2.19 1.83 1.80 0.92 0.89 0.86 0.59 0.51 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 21.7% 11.9% 11.5% 8.8% 4.6% 4.4% 3.0% 3.0% 3.0% 2.8% 2.6% 2.0% 1.8% 1.6% 1.5% 1.5% 1.4% 1.4% 1.3% 1.1% 0.9% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 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%

2003 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Highways and streets 2 Construction (non-utility) 3 Sheriff's department 4 Water and sewer system 5 Solid waste system 6 Jail 7 Correctional institute 8 Other general expenditures 9 Ambulance service 10 Purchase of equipment and land 11 General administration 12 County/municipal hospital 13 Garbage and trash disposal 14 Other enterprise funds 15 Payments to other hospitals 16 Fire department 17 Garbage and trash collection 18 General insurance 19 Parks and recreation 20 Clerk of courts 21 Airport 22 Financial administration 23 General government buildings 24 Public welfare and social services 25 Tax assessor/appraiser 26 Superior court 27 State DHR health grants 28 Tax commissioner 29 Debt service costs 30 Public health 31 Community development 32 Building inspection and regulation 33 Juvenile and magistrate court 34 Probate court 35 Libraries 36 State Court 37 Legal fees 38 Natural resources 39 Drainage 40 Education (general government)

Per capita amount ($)
824.64 70.03 65.86 63.09 48.20 41.94 39.18 37.11 35.75 34.11 30.74 29.91 25.45 19.67 19.25 18.81 17.81 15.92 15.76 15.60 15.06 13.06 12.51 11.98 11.94 11.77 11.08 10.52 10.15 9.25 8.91 8.73 7.43 7.37 6.77 5.24 4.89 3.65 3.62 3.43 3.07

D FY '03
Percent of total
expenditures
100.0% 8.5% 8.0% 7.7% 5.8% 5.1% 4.8% 4.5% 4.3% 4.1% 3.7% 3.6% 3.1% 2.4% 2.3% 2.3% 2.2% 1.9% 1.9% 1.9% 1.8% 1.6% 1.5% 1.5% 1.4% 1.4% 1.3% 1.3% 1.2% 1.1% 1.1% 1.1% 0.9% 0.9% 0.8% 0.6% 0.6% 0.4% 0.4% 0.4% 0.4%

D -7

2003 County Fiscal Planning Guide

County Group -
Number Reporting = Population Range = 2003 Estimated Population =

E
22 10,000 - 14,999
254,859

E FY '03

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

6,592,604

569.09

Property Taxes Real and personal property taxes All other property taxes

2,728,934 2,170,357
558,577

235.57 187.35
48.22

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

1,608,200 670,472 0 937,728

138.82 57.88 0.00 80.95

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

321,443 42,827
259,783 9,767 6,623 2,443

27.75 3.70
22.43 0.84 0.57 0.21

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

67,082
735,216 467,879 137,463
93,990 35,884

5.79
63.47 40.39 11.87
8.11 3.10

Service Charges and Other Revenues Service charge revenues Other revenues

1,131,730 432,168 699,561

97.69 37.31 60.39

E -1

2003 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 '03

Average amount ($)

Per capita amount ($)

5,393,138
1,024,958 66,761
140,827 167,037 372,423 132,610 111,135
34,163
1,388,626 793,352 180 70,997 386,965 137,132

465.55
88.48 5.76 12.16 14.42 32.15 11.45 9.59 2.95
119.87 68.48 0.02 6.13 33.40 11.84

501,350 77,673 28,797
100,178 112,459 182,244
0

43.28 6.70 2.49 8.65 9.71
15.73 0.00

812,370 118,900
28,510 67,674 133,701 326,123 137,463

70.13 10.26
2.46 5.84 11.54 28.15 11.87

373,299 0
50,644 136,356 186,298

32.22 0.00 4.37
11.77 16.08

2003 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 '03

Average amount ($)
858,034 856,536
1,497

Per capita amount ($)
74.07 73.94
0.13

173,806 134,881
38,925

15.00 11.64
3.36

5,249

0.45

89,847

7.76

40,747

3.52

49,100

4.24

165,599

14.29

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 (Land) 3 General government buildings (Const.) 4 Community development (Const.) 5 Community development (Land) 6 Garbage and trash disposal (Const.) 7 Other expenditures (Land) 8 Highways and streets (Land) 9 Natural resources (Const.) 10 General government buildings (Land) 11 Parks and recreation (Const.) 12 Sheriffs department (Land) 13 Fire department (Land) 14 Other expenditures (Const.) 15 Jail (Const.) 16 Parks and recreation (Land) 17 Ambulance service (Land) 18 Public welfare and social services (Land)
E- 3

718,027
501,609
674,970 657,432 417,841 240,164 215,903 152,858 146,020 124,241
79,154 81,807 77,953 70,144 44,404 39,556 35,634 30,884 29,078 27,663

61.98
43.30
59.00 57.81 36.67 22.15 16.43 13.74 12.10 10.47
7.27 7.15 6.76 6.04 3.83 3.27 3.27 2.61 2.51 2.43

2003 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 ($)

0 118,670 243,555 934,654 760,957

0.00 11.80 21.88 82.72 69.80

0 492,528 285,501 182,988 680,994

0.00 42.71 27.75 16.09 61.53

0 2,108,468 1,349,504
913,263 367,030

0.00 174.36 124.33
79.61 32.87

0

0.00

105,953

8.76

68,593

6.67

34,661

3.05

11,972

1.10

E FY '03
Number reporting
0 1 3 8 7
0 4 3 15 8
0 5 4 14 5
0 5 3 15 7

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
774,232 976,738 3,294,884
E -4

Per capita amount ($)
71.58 89.06 284.42

Number reporting
4 3 22

2003 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 Jails 2 Public buildings 3 Water/sewer system 4 Multi-purpose 5 Parks and recreation facilites 6 Multi-purpose 7 Solid waste system 8 All other 9 Public buildings 10 All purposes 11 Fire protection 12 Highways, streets and drainage

lease pool

4,375,076

2

G.O.

2,136,169

2

other long-term

2,135,700

1

G.O.

2,085,000

2

G.O.

1,344,410

1

other long-term

1,149,601

2

other long-term

810,778

1

G.O.

755,590

1

lease pool

629,593

1

short-term

367,030

5

lease pool

230,599

7

lease pool

132,852

9

E FY '03

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

Type of fund

---- Revenues ----

Amount ($)

Number reporting

---- Expenditures ----

Amount ($)

Number reporting

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

1,165,155

2

0

0

0

0

0

0

458,220

3

61,229

1

1,068,774

3

0

0

0

0

4,834

1

715,351

3

131,093

1

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
687,234 1,994,762 2,681,996

As % of current operations
13.1% 38.0% 51.0%

E -5

2003 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 Solid waste system 8 Motor vehicle taxes 9 Landfill fees 10 Insurance premiums taxes 11 Ambulance charges 12 Garbage and trash collection charges 13 Other local intergovernmental revenues 14 State DHR health grants 15 Fee collections of county officers 16 Receipts from sale of materials 17 Public utilities taxes 18 All additional revenues 19 FIFA, penalties, interest and cost 20 Tax collection fees 21 Fire service subscription fees 22 Other service charges 23 Hotel/motel tax 24 Federal intergovernmental revenues 25 Other enterprise funds 26 Interest earnings on investments 27 Parks and recreation charges 28 Intangible taxes (regular and recording) 29 Building permits 30 Mobile home taxes 31 Receipts from sale of real property 32 Alcoholic beverage taxes 33 Rents and royalties 34 Special assessments 35 Other excise and special use taxes 36 Business licenses and occupational taxes 37 Other licenses, permits and fees 38 Railroad equipment tax 39 Franchise payments taxes 40 Alcoholic beverage 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 '03

Per capita amount ($)
810.28 187.35 101.23 85.66 57.88 40.39 35.90 35.20 25.57 24.85 22.43 19.85 17.94 12.68 11.87 10.29 10.12 10.08
8.03 7.98 7.79 7.35 7.13 6.50 6.27 5.96 5.78 4.47 4.46 4.31 4.13 3.92 3.70 3.52 2.42 2.17 1.41 1.20 1.04 0.92 0.56 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 23.1% 12.5% 10.6% 7.1% 5.0% 4.4% 4.3% 3.2% 3.1% 2.8% 2.4% 2.2% 1.6% 1.5% 1.3% 1.2% 1.2% 1.0% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 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%

2003 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 Highways and streets 4 Correctional institute 5 Sheriff's department 6 Solid waste system 7 County/municipal hospital 8 Jail 9 Purchase of equipment and land 10 General administration 11 Ambulance service 12 Payments to other hospitals 13 Garbage and trash disposal 14 Garbage and trash collection 15 Clerk of courts 16 Other general expenditures 17 Tax assessor/appraiser 18 General insurance 19 Other enterprise funds 20 Parks and recreation 21 Tax commissioner 22 General government buildings 23 State DHR health grants 24 Fire department 25 Public welfare and social services 26 Superior court 27 Probate court 28 Financial administration 29 Juvenile and magistrate court 30 State Court 31 Public health 32 Community development 33 Building inspection and regulation 34 Debt service costs 35 Natural resources 36 Legal fees 37 Libraries 38 Education (general government) 39 Drainage 40 Airport 41 Police department

Per capita amount ($)
930.42 96.93 75.56 73.94 70.30 68.48 54.96 45.08 38.92 36.62 32.15 30.94 27.25 22.73 21.69 17.43 17.38 14.42 14.13 12.77 12.25 12.16 12.06 11.87 11.84 11.54 9.86 9.71 9.40 8.65 7.03 6.42 6.13 5.45 5.25 5.14 5.00 3.36 3.29 1.58 0.42 0.37

E FY '03
Percent of total
expenditures
100.0% 10.4% 8.1% 7.9% 7.6% 7.4% 5.9% 4.8% 4.2% 3.9% 3.5% 3.3% 2.9% 2.4% 2.3% 1.9% 1.9% 1.5% 1.5% 1.4% 1.3% 1.3% 1.3% 1.3% 1.3% 1.2% 1.1% 1.0% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.2% 0.0% 0.0%

E -7

2003 County Fiscal Planning Guide

County Group -
Number Reporting = Population Range = 2003 Estimated Population =

F
30 Less than 10,000
198,263

F FY '03

Table 1. General Revenues by Source Source
Total General Revenues

Average amount ($)

Per capita amount ($)

3,790,061

573.49

Property Taxes Real and personal property taxes All other property taxes

1,729,542 1,373,211
356,331

261.70 207.79
53.92

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

610,596 273,844
0 336,752

92.39 41.44
0.00 50.96

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

169,789 20,575
142,788 2,474 2,602 1,350

25.69 3.11
21.61 0.37 0.39 0.20

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

23,469
642,844 375,646 108,304
60,588 110,827

3.55
97.27 54.95 16.39
9.17 16.77

Service Charges and Other Revenues Service charge revenues Other revenues

613,822 236,064 377,758

92.88 35.72 57.16

F -1

2003 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 '03

Average amount ($)

Per capita amount ($)

3,098,293
721,716 48,622 92,649 93,478
318,583 64,798 86,331 17,255
664,930 415,729
709 34,669 184,408 29,415

468.82
109.21 7.36 14.02 14.14 48.21 9.80 13.06 2.61
100.61 62.91 0.11 5.25 27.90 4.45

287,928 54,390 8,817 40,643 88,883 95,195 0

43.57 8.23 1.33 6.15
13.45 14.40
0.00

555,588 12,737 0 84,656
114,583 235,308 108,304

84.07 1.93 0.00
12.81 17.34 35.61 16.39

203,144 0
41,845 74,293 87,006

30.74 0.00 6.33
11.24 13.17

2003 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 '03

Average amount ($)
443,047 443,047
0

Per capita amount ($)
67.04 67.04
0.00

68,958 51,633 17,325

10.43 7.81 2.62

180

0.03

60,427

9.14

14,508

2.20

45,919

6.95

92,374

13.98

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 General government buildings (Const.) 3 Other expenditures (Const.) 4 Highways and streets (Const.) 5 Community development (Const.) 6 General administration (Const.) 7 Fire department (Land) 8 General government buildings (Land) 9 Highways and streets (Land) 10 Public welfare and social services (Const.) 11 Sheriffs department (Land) 12 Community development (Land) 13 Garbage and trash collection (Land) 14 Parks and recreation (Land) 15 Garbage and trash disposal (Land) 16 Ambulance service (Land) 17 Public welfare and social services (Land) 18 Jail (Land)
F- 3

191,025
250,227
655,188 314,167 318,678 296,820 137,596
65,246 95,124 74,631 56,204 53,527 41,746 46,046 31,822 25,221 22,944 21,849 21,380 19,519

28.90
37.86
66.17 48.38 45.84 39.01 20.50 15.15 13.84 11.07
8.48 7.75 6.12 5.25 4.58 3.78 3.48 2.99 2.58 2.36

2003 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 ($)

800,000 71,710
372,288 83,192
1,085,683

93.72 9.61
51.53 10.72 142.47

23,547 138,710 183,373
93,534 916,472

4.02 17.96 24.31 12.84 118.30

1,632,822 1,938,216
406,235 752,663 316,108

278.67 250.98
55.20 103.10
43.36

98,800 106,730
25,202 36,655 23,534

13.09 13.82
3.25 4.90 3.04

F FY '03
Number reporting
1 1 7 12 8
3 5 11 21 9
3 5 13 18 5
2 5 9 20 9

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
340,282 227,269 1,420,855
F -4

Per capita amount ($)
41.29 32.69 215.00

Number reporting
4 1 30

2003 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 Multi-purpose 3 Solid waste system 4 Jails 5 Water/sewer system 6 Water/sewer system 7 Public buildings 8 All other 9 Public buildings 10 All purposes 11 All other 12 Fire protection

lease pool

6,455,000

1

G.O.

5,800,000

1

G.O.

2,524,163

1

lease pool

2,343,824

1

revenue bond

1,374,840

3

other long-term

922,696

4

lease pool

861,210

3

revenue bond

773,946

1

G.O.

400,000

1

short-term

316,108

5

G.O.

283,141

2

G.O.

225,000

1

F FY '03

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

220,893

7

0

0

0

0

0

0

229,558

2

183,411

5

918,829

7

0

0

0

0

0

0

264,133

2

365,873

5

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
311,274 1,309,222 1,620,496

As % of current operations
10.4% 43.8% 54.2%

F -5

2003 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 State intergovernmental revenues 3 Special purpose sales tax 4 Local option sales tax 5 Solid waste system 6 Fines, forfeits and court fees 7 Water and sewer system 8 Other enterprise funds 9 Federal intergovernmental revenues 10 Motor vehicle taxes 11 Ambulance charges 12 Public utilities taxes 13 Other local intergovernmental revenues 14 Insurance premiums taxes 15 Landfill fees 16 State DHR health grants 17 Receipts from sale of materials 18 Garbage and trash collection charges 19 Other service charges 20 All additional revenues 21 Fee collections of county officers 22 Tax collection fees 23 FIFA, penalties, interest and cost 24 Special assessments 25 Mobile home taxes 26 Parks and recreation charges 27 Intangible taxes (regular and recording) 28 Rents and royalties 29 Alcoholic beverage taxes 30 Interest earnings on investments 31 Building permits 32 Receipts from sale of real property 33 Hotel/motel tax 34 Other excise and special use taxes 35 Railroad equipment tax 36 Business licenses and occupational taxes 37 Cemetery fees 38 Other licenses, permits and fees 39 Franchise payments taxes 40 Alcoholic beverage taxes 41 Airport 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 '03

Per capita amount ($)
796.97 207.79 55.64 55.64 41.44 39.07 37.24 32.51 31.78 29.21 28.05 27.85 26.98 22.40 21.61 18.15 17.03 14.48 12.70 10.25
7.60 6.57 6.15 5.29 5.09 4.72 3.79 3.54 3.36 3.36 2.83 2.81 2.29 2.09 1.54 1.49 1.36 1.06 1.01 0.74 0.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 26.1% 7.0% 7.0% 5.2% 4.9% 4.7% 4.1% 4.0% 3.7% 3.5% 3.5% 3.4% 2.8% 2.7% 2.3% 2.1% 1.8% 1.6% 1.3% 1.0% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2003 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Water and sewer system 2 Correctional institute 3 Highways and streets 4 Other enterprise funds 5 Sheriff's department 6 Construction (non-utility) 7 General administration 8 Solid waste system 9 Ambulance service 10 Jail 11 Purchase of equipment and land 12 Garbage and trash collection 13 Garbage and trash disposal 14 County/municipal hospital 15 Other general expenditures 16 Public welfare and social services 17 State DHR health grants 18 General insurance 19 Clerk of courts 20 Tax commissioner 21 Tax assessor/appraiser 22 Probate court 23 Public health 24 State Court 25 General government buildings 26 Community development 27 Superior court 28 Financial administration 29 Debt service costs 30 Parks and recreation 31 Juvenile and magistrate court 32 Natural resources 33 Building inspection and regulation 34 Fire department 35 Legal fees 36 Libraries 37 Police department 38 Education (general government)

Per capita amount ($)
953.99 135.23 72.88 67.04 63.40 62.91 49.13 48.21 44.96 41.94 32.47 30.56 22.29 19.30 19.19 18.02 17.57 17.03 16.43 15.38 14.26 14.14 13.45 12.98 11.56 11.24 10.51
9.92 9.80 9.60 8.18 6.78 6.69 6.11 4.81 4.14 2.96 2.13 0.78

F FY '03
Percent of total
expenditures
100.0% 14.2% 7.6% 7.0% 6.6% 6.6% 5.2% 5.1% 4.7% 4.4% 3.4% 3.2% 2.3% 2.0% 2.0% 1.9% 1.8% 1.8% 1.7% 1.6% 1.5% 1.5% 1.4% 1.4% 1.2% 1.2% 1.1% 1.0% 1.0% 1.0% 0.9% 0.7% 0.7% 0.6% 0.5% 0.4% 0.3% 0.2% 0.1%

F -7

2003 Consolidated Fiscal Planning Guide
Consolidated Group -
Number Reporting = Population Range = 2003 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
487,542

CG FY '03

Average amount ($)

Per capita amount ($)

170,658,573

1,050.12

48,905,662 36,956,545 11,949,117

300.93 227.41
73.53

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

51,109,537 25,555,220
0 25,554,317

314.49 157.25
0.00 157.24

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

18,694,538 2,894,723 6,170,745 2,207,412 7,140,472 281,185

115.03 17.81 37.97 13.58 43.94 1.73

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

7,276,872
19,361,252 6,479,938 7,988,970 261,191 4,631,154

44.78
119.14 39.87 49.16 1.61 28.50

Service Charges and Other Revenues Service charge revenues Other revenues

25,310,712 9,134,701
16,176,011

155.74 56.21 99.54

CG - 1

2003 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 '03

Average amount ($)

Per capita amount ($)

128,381,948
24,372,573 2,660,092 1,238,425 1,077,014
10,446,860 3,513,872 1,267,773 4,168,537
51,340,549 11,001,588 12,574,100
3,436,005 9,850,550 14,478,306

789.97
149.97 16.37 7.62 6.63 64.28 21.62 7.80 25.65
315.91 67.70 77.37 21.14 60.61 89.09

8,079,860 2,853,987 1,474,445 1,312,566
326,640 1,259,631
852,591

49.72 17.56
9.07 8.08 2.01 7.75 5.25

13,400,699 0
3,388,602 1,568,001
455,126 0
7,988,970

82.46 0.00
20.85 9.65 2.80 0.00
49.16

471,743

2.90

309,513

1.90

162,229

1.00

0

0.00

0

0.00

2003 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 '03

Average amount ($)
9,527,288 8,465,328 1,061,960

Per capita amount ($)
58.62 52.09
6.53

10,155,599 9,121,925 1,033,675

62.49 56.13
6.36

8,071

0.05

6,803,950 2,009,494 4,794,456

41.87 12.37 29.50

4,221,617

25.98

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

Purpose

Average amount ($)

Per capita amount ($)

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

6,077,606
18,346,509
3,966,646 5,692,611 4,541,156 2,429,659 1,464,812 2,494,412 1,531,538 1,480,773
934,520 981,425 943,097 1,082,352 1,003,241 640,864 678,176

37.40
112.89
38.25 35.03 27.94 14.95 14.13 13.43
9.42 9.11 9.01 6.78 6.52 5.83 5.23 3.94 3.53

CG - 3

2003 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 ($)

75,200,000 0 0
727,311 0

498.28 0.00 0.00 3.79 0.00

2,822,482 2,186,667 3,391,776
543,441 0

17.37 13.46 20.87
3.34 0.00

134,060,686 9,500,000 7,372,789 8,553,372 0

824.92 58.46 45.37 52.63 0.00

5,240,708 524,501 514,894 161,936 0

32.25 3.23 3.17 1.00 0.00

CG FY '03
Number reporting
2 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 ($)
6,507,573 24,641,705 229,982,977

Per capita amount ($)
40.04 151.63 1,415.16

Number reporting
3 3 3

CG - 4

2003 Consolidated Fiscal Planning Guide

CG FY '03

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

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

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

Average amount ($)
118,976,667 27,920,000 13,975,000
9,683,367 7,602,380 4,145,000 2,852,978 1,780,000
547,057 350,000 230,000

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

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

Type of fund

---- Revenues ----

Average amount ($)

Number reporting

---- Expenditures ----

Average amount ($)

Number reporting

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

39,921,087

2

73,858,804

2

0

0

0

0

0

0

0

0

4,617,555

2

4,387,455

2

9,926,709

3

7,518,582

3

4,986,951

3

8,572,550

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Average amount ($)
18,012,019 68,830,691 86,842,710

As % of current operations
15.0% 57.2% 72.1%

CG - 5

2003 Consolidated Fiscal Planning Guide

Table 9. Ranking of Per Capita Revenues by Type

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

CG - 6

CG FY '03

Per capita amount ($)
1,494.72 264.52 227.41 157.25 157.24 70.97 61.08 49.16 45.60 42.04 39.87 37.97 37.67 35.35 31.82 30.69 30.60 28.50 23.91 17.81 15.57 13.58 10.82
9.98 7.62 6.64 5.84 5.78 5.64 5.11 4.81 3.83 2.73 1.87 1.73 1.61 0.84 0.69 0.28 0.15 0.14 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 17.7% 15.2% 10.5% 10.5% 4.7% 4.1% 3.3% 3.1% 2.8% 2.7% 2.5% 2.5% 2.4% 2.1% 2.1% 2.0% 1.9% 1.6% 1.2% 1.0% 0.9% 0.7% 0.7% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 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% 0.0% 0.0% 0.0%

2003 Consolidated Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Water and sewer system 2 Police department 3 Construction (non-utility) 4 Fire department 5 Sheriff's department 6 General administration 7 Jail 8 Parks and recreation 9 Other enterprise funds 10 Highways and streets 11 State DHR health grants 12 Solid waste system 13 Debt service costs 14 Purchase of equipment and land 15 Payments to other hospitals 16 Community development 17 Airport 18 Other general expenditures 19 Legal fees 20 General government buildings 21 Correctional institute 22 Superior court 23 Financial administration 24 General insurance 25 Building inspection and regulation 26 Drainage 27 Libraries 28 Public health 29 State Court 30 Juvenile and magistrate court 31 Clerk of courts 32 Tax commissioner 33 Tax assessor/appraiser 34 Municipal court 35 Parking facilities and meters 36 Public welfare and social services 37 Probate court 38 Natural resources 39 Education (general government)

Per capita amount ($)
1,679.62 489.39 130.35 112.89 89.09 67.70 64.28 60.61 56.13 52.75 52.09 49.16 46.26 39.64 37.40 35.13 29.50 29.07 25.98 25.65 21.62 21.14 17.56 16.37 13.14 12.37 11.01 10.27
9.65 9.07 8.08 7.75 7.62 6.63 5.25 3.08 2.80 2.01 1.00 0.13

CG FY '03
Percent of total
expenditures
100.0% 29.1% 7.8% 6.7% 5.3% 4.0% 3.8% 3.6% 3.3% 3.1% 3.1% 2.9% 2.8% 2.4% 2.2% 2.1% 1.8% 1.7% 1.5% 1.5% 1.3% 1.3% 1.0% 1.0% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0%

CG - 7

2003 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 nonenterprise fund functions.
General Obligation Bonds: Bonded indebtedness backed by the "full faith and credit" of the local government.
General Operating Expenditures: Expenditures for current operations of all non-enterprise functions.
General Revenues: All revenues except revenues from enterprise funds and borrowed money.
Interest Paid: Interest payments on outstanding debt paid during the fiscal year.
Intergovernmental Revenues: Revenues received from other units or levels of government, including grants and transfer payments to the local government.
Other Long-Term Debt: Other forms of debt, which cannot be assigned as revenue bond debt, general obligation debt, or lease purchase debt.
Per Capita Amount: Total amount for any item or category divided by the total 2003 estimated 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

2003 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
1 DeKalb and Fulton Counties only

Other revenues Interest earnings on investments Fines, forfeits and court fees Fee collections of county officers Receipts from sales of materials and surplus equipment Receipts from sale of real property (land and buildings) Cemetery fees Rents and royalties All additional revenues
Enterprise Fund Revenues
By Purpose Water and sewer system Electric supply system Gas supply system Airport Solid waste system Other enterprise funds
By Type of Revenues Operating revenue Other revenue
General Expenditures
Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees
Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal 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 Public health
2 Consolidated governments only
B - 1

2003 Fiscal Planning Guide
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

2003County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County 1 Appling 2 Athens-Clarke * 3 Atkinson 4 Augusta/Richmond * 5 Bacon 6 Baker 7 Baldwin 8 Banks 9 Barrow 10 Bartow 11 Ben Hill 12 Berrien 13 Bibb 14 Bleckley 15 Brantley 16 Brooks 17 Bryan 18 Bulloch 19 Burke 20 Butts 21 Calhoun 22 Camden 23 Candler 24 Carroll 25 Catoosa 26 Charlton 27 Chatham 28 Chattahoochee 29 Chattooga 30 Cherokee 31 Clay 32 Clayton 33 Clinch 34 Cobb 35 Coffee 36 Colquitt 37 Columbia 38 Columbus/Muscogee * 39 Cook 40 Coweta

2003 Population
17,797 103,691
7,891 198,149
10,135 4,307 44,953 15,483 53,479 84,730 17,235 16,484 154,287 11,842 15,279 16,242 26,340 58,360 22,949 22,099 6,122 45,470 10,023 98,525 58,085 10,707 235,270 19,333 26,422 166,639 3,358 259,736 6,967 651,027 38,994 43,203 97,505 185,702 15,951 101,395

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

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

2003 Population
12,553 21,994 15,910 18,575 28,212 674,334 19,374 11,552 95,684 102,015 12,224
3,999 42,715 20,636 21,885 11,365 21,234 98,914 93,368 123,811 21,164 818,322 25,973 2,636 70,131 47,777 24,185 15,263 673,345 38,446 156,101
9,977 27,460 25,891 23,432 11,152 150,003 120,434 10,060 46,998

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

2003County 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

2003 Population
12,547 12,888 17,001
8,765 9,421 25,472 16,234 7,361 46,108 28,410 58,925 8,536 10,780 94,579 23,185 14,025 27,075 7,170 21,445 10,885 22,786 6,328 23,832 23,244 8,691 16,775 39,446 76,144 28,087 13,379 100,071 24,320 26,905 16,327 14,979 39,800 9,724 19,575 2,480 15,757

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

2003 Population
7,465 74,941
3,935 15,407 9,270 60,483 25,264
5,001 33,217
6,562 1,957 22,385 8,901 11,523 10,854 43,667 39,523 26,469 9,901 6,952 60,218 9,570 10,466 19,119 27,978 62,584 69,381 35,503 6,129 20,780 27,509 2,295 6,593 22,815 87,833 8,764 10,653 10,267 21,849

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