$ GEORGIA LOCAL GOVERNMENT FINANCE 2004 County and Consolidated Government Fiscal Planning Guide Georgia Department of Community Affairs January 2005 2004 County Fiscal Planning Guide GEORGIA LOCAL GOVERNMENT FINANCE 2004 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 annual 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-five 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. Change in Reporting Method The 2004 County Fiscal Planning Guide report includes local government financial data taken from the annual Report of Local Government Finances for fiscal years ended in the year 2003 only. Earlier reports included fiscal years ended in July of one year, through June of the subsequent year. Although these earlier reports included financial data for twelve consecutive 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 2004 County Fiscal Planning Guide months, the use of two different fiscal years (e.g., 6 months of 2002 and six months of 2003) created communication problems when comparing financial data of one government to that of other governments. The change in the 2004 report is consistent with generally accepted accounting and reporting standards, and should provide for better communications in the future. 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). 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 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 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 2004 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 29 39 21 31 154 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 2004 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 2004 T 154 All Groups 8,158,310 Average amount ($) Per capita amount ($) 35,586,445 671.75 16,227,957 12,752,813 3,475,144 306.33 240.73 65.60 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 7,659,098 3,540,657 0 4,118,441 144.58 66.84 0.00 77.74 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 1,765,256 253,770 1,188,908 178,780 118,686 25,111 33.32 4.79 22.44 3.37 2.24 0.47 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 995,664 3,904,475 1,923,277 1,082,333 269,363 633,616 18.79 73.70 36.30 20.43 5.08 11.88 Service Charges and Other Revenues Service charge revenues Other revenues 5,033,994 1,482,748 3,551,246 95.02 27.99 67.03 T - 1 2004 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 2004 Average amount ($) Per capita amount ($) 28,455,664 5,422,964 517,975 532,147 495,539 2,142,192 807,344 690,632 237,135 9,362,372 2,766,334 1,682,846 349,312 2,386,914 2,176,966 537.14 102.37 9.78 10.05 9.35 40.44 15.24 13.04 4.48 176.73 52.22 31.77 6.59 45.06 41.09 2,890,162 1,113,364 385,042 590,479 207,745 593,533 0 54.56 21.02 7.27 11.15 3.92 11.20 0.00 4,117,041 548,985 192,853 796,885 824,975 671,010 1,082,333 77.72 10.36 3.64 15.04 15.57 12.67 20.43 386,299 7.29 662 0.01 89,341 1.69 115,325 2.18 180,971 3.42 2004 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 2004 Average amount ($) 2,289,625 2,204,578 85,047 Per capita amount ($) 43.22 41.61 1.61 1,639,664 952,455 687,209 30.95 17.98 12.97 3,696 0.07 868,323 432,923 435,400 16.39 8.17 8.22 1,475,519 27.85 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 Garbage and trash disposal (Const.) 5 Other expenditures (Const.) 6 Jail (Const.) 7 Highways and streets (Land) 8 Ambulance service (Const.) 9 General administration (Land) 10 Drainage (Const.) 11 General administration (Const.) 12 Correctional institute (Const.) 13 Community development (Const.) 14 Parks and recreation (Land) 15 Fire department (Land) 1,971,174 3,822,557 2,726,905 1,656,815 1,839,658 220,034 1,662,494 1,547,262 705,949 183,876 390,933 1,073,613 733,340 270,366 431,541 298,071 260,721 37.21 72.16 35.98 19.64 18.07 17.09 15.37 13.39 11.73 7.08 5.85 4.89 4.59 4.09 4.04 4.03 3.83 T - 3 2004 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Yea 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 ($) Per capita amount ($) 46,630,836 17,991,348 2,618,184 1,764,032 3,649,865 165.58 126.77 71.49 38.64 73.23 6,684,743 6,325,110 483,753 793,172 3,855,337 59.34 58.75 6.80 13.74 78.49 53,332,907 19,415,090 3,250,369 4,489,239 5,210,010 448.77 193.58 47.97 77.55 78.85 2,344,540 857,571 172,569 207,605 55,886 20.81 8.25 2.36 3.55 1.15 T 2004 Number reporting 13 18 23 73 41 51 45 62 119 43 48 46 67 116 21 51 48 62 116 42 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds General/other funds Average amount ($) 2,603,265 18,123,955 24,453,374 Per capita amount ($) 27.97 175.52 505.47 Number reporting 42 31 151 T - 4 2004 County Fiscal Planning Guide T 2004 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Education 2 Water/sewer system 3 Jails 4 Parks and recreation facilites 5 All other 6 Multi-purpose 7 Parks and recreation facilities 8 Highways, streets and drainage 9 Parks and recreation facilities 10 Jails 11 Public buildings 12 All other G.O. 79,045,000 1 revenue bond 64,385,275 34 G.O. 25,414,349 8 G.O. 23,968,467 7 revenue bond 22,566,206 12 G.O. 12,373,219 17 other long-term 8,732,025 4 G.O. 7,535,090 7 revenue bond 7,089,507 6 lease pool 6,639,529 14 G.O. 6,339,304 13 G.O. 6,175,813 11 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 4,757,358 50 0 0 4,389 1 69,547 11 801,347 57 263,263 35 8,726,426 56 0 0 5,030 1 84,920 13 797,531 60 570,111 34 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 3,845,131 13,695,195 17,540,326 As % of current operations 14.0% 50.0% 64.1% T - 5 2004 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 State DHR health grants 12 All additional revenues 13 Intangible taxes (regular and recording) 14 Other service charges 15 Other enterprise funds 16 Federal intergovernmental revenues 17 Ambulance charges 18 Garbage and trash collection charges 19 Tax collection fees 20 Public utilities taxes 21 Landfill fees 22 Business licenses and occupational taxes 23 Interest earnings on investments 24 Building permits 25 FIFA, penalties, interest and cost 26 Other local intergovernmental revenues 27 Fee collections of county officers 28 Special assessments 29 Alcoholic beverage taxes 30 Other excise and special use taxes 31 Hotel/motel tax 32 Airport 33 Parks and recreation charges 34 Franchise payments taxes 35 Rents and royalties 36 Fire service subscription fees 37 Receipts from sale of materials 38 Other licenses, permits and fees 39 Receipts from sale of real property 40 Mobile home taxes 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 2004 Per capita amount ($) 972.11 240.73 143.08 96.57 85.41 36.66 33.48 26.90 23.96 22.44 21.02 20.45 17.53 14.15 13.65 13.57 13.45 12.04 12.02 11.66 11.43 11.12 9.36 8.36 7.51 6.66 5.69 5.66 5.25 4.89 4.53 4.50 3.78 3.56 3.38 3.21 3.13 3.08 1.90 1.55 1.40 1.27 1.06 0.74 0.29 0.00 0.00 0.00 Percent of total revenues 100.0% 24.8% 14.7% 9.9% 8.8% 3.8% 3.4% 2.8% 2.5% 2.3% 2.2% 2.1% 1.8% 1.5% 1.4% 1.4% 1.4% 1.2% 1.2% 1.2% 1.2% 1.1% 1.0% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 County/municipal hospital 4 Police department 5 Sheriff's department 6 Jail 7 Fire department 8 Highways and streets 9 General administration 10 Purchase of equipment and land 11 Other enterprise funds 12 Other general expenditures 13 Gas supply system 14 Debt service costs 15 Superior court 16 Correctional institute 17 Solid waste system 18 State DHR health grants 19 Ambulance service 20 Parks and recreation 21 General insurance 22 Payments to other hospitals 23 Public welfare and social services 24 General government buildings 25 Public health 26 Libraries 27 Clerk of courts 28 Garbage and trash collection 29 Juvenile and magistrate court 30 Garbage and trash disposal 31 Financial administration 32 Tax commissioner 33 Building inspection and regulation 34 State Court 35 Tax assessor/appraiser 36 Community development 37 Legal fees 38 Drainage 39 Airport 40 Probate court 41 Natural resources 42 Education (general government) 43 Parking facilities and meters 44 Electric supply system 45 Municipal court T - 7 T 2004 Per capita amount ($) 1,166.48 248.54 81.02 63.63 59.05 52.11 50.69 42.91 41.63 40.32 37.40 29.99 28.44 27.29 24.18 21.50 21.07 20.68 20.40 18.48 18.31 17.23 16.30 15.51 15.49 15.20 13.19 11.65 11.21 11.17 11.10 10.97 10.04 9.58 9.55 9.48 8.77 6.28 4.94 4.60 3.93 1.93 0.57 0.16 0.00 0.00 Percent of total expenditures 100.0% 21.3% 6.9% 5.5% 5.1% 4.5% 4.3% 3.7% 3.6% 3.5% 3.2% 2.6% 2.4% 2.3% 2.1% 1.8% 1.8% 1.8% 1.7% 1.6% 1.6% 1.5% 1.4% 1.3% 1.3% 1.3% 1.1% 1.0% 1.0% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.8% 0.8% 0.5% 0.4% 0.4% 0.3% 0.2% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide A 2004 County Group - A Number Reporting = 15 Population Range = 100,000 and Above 2003 Estimated Population = 4,486,790 Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues A -1 Average amount ($) Per capita amount ($) 217,619,600 727.53 110,899,009 87,652,778 23,246,231 370.75 293.04 77.72 37,373,214 18,135,145 0 19,238,068 124.94 60.63 0.00 64.32 10,412,823 1,654,744 6,745,426 1,262,548 744,337 5,768 34.81 5.53 22.55 4.22 2.49 0.02 8,304,816 20,294,631 9,282,487 5,166,766 881,146 4,964,232 27.76 67.85 31.03 17.27 2.95 16.60 30,335,107 7,620,586 22,714,521 101.41 25.48 75.94 2004 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 2004 Average amount ($) Per capita amount ($) 178,049,666 35,783,659 3,571,990 2,991,382 2,496,975 14,408,733 5,496,870 5,282,984 1,534,724 61,300,043 13,294,902 15,897,654 1,238,588 13,967,918 16,900,981 595.25 119.63 11.94 10.00 8.35 48.17 18.38 17.66 5.13 204.94 44.45 53.15 4.14 46.70 56.50 19,495,588 8,590,647 3,187,402 3,718,553 735,364 3,263,622 0 65.18 28.72 10.66 12.43 2.46 10.91 0.00 24,171,336 5,122,983 1,770,577 4,203,044 6,125,235 1,782,731 5,166,766 80.81 17.13 5.92 14.05 20.48 5.96 17.27 451,132 1.51 6,795 0.02 290,217 0.97 370 0.00 153,749 0.51 2004 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 2004 Average amount ($) 10,673,079 10,072,108 600,971 Per capita amount ($) 35.68 33.67 2.01 11,424,956 5,735,393 5,689,563 38.20 19.17 19.02 178 0.00 6,498,178 2,978,734 3,519,444 21.72 9.96 11.77 8,251,518 27.59 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Parks and recreation (Const.) 3 Highways and streets (Land) 4 General government buildings (Const.) 5 Other expenditures (Const.) 6 General administration (Land) 7 Jail (Const.) 8 Financial administration (Const.) 9 Correctional institute (Const.) 10 Sheriffs department (Const.) 11 Drainage (Const.) 12 Parks and recreation (Land) 13 Public welfare and social services (Const.) 14 Building inspection and regulation (Const.) 15 Community development (Const.) 16 Police department (Land) 17 Juvenile and magistrate court (Const.) 18 Ambulance service (Land) A- 3 11,698,665 22,928,004 11,551,860 5,430,508 4,525,020 5,138,893 4,437,782 2,608,664 1,636,189 3,054,571 371,159 1,376,631 1,556,487 1,035,103 1,119,993 1,442,636 1,238,727 1,258,532 2,019,812 457,053 39.11 76.65 38.26 17.03 15.13 15.06 9.42 8.08 5.19 4.09 3.66 3.66 3.37 3.07 3.06 2.93 2.83 2.78 2.71 2.67 2004 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Yea 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 ($) Per capita amount ($) 87,618,568 78,185,000 20,256,926 8,858,179 28,133,333 162.71 117.35 156.96 39.30 85.40 21,798,627 23,955,420 1,507,629 3,753,726 29,600,000 61.29 63.41 4.25 13.07 89.85 189,645,263 75,710,589 11,980,735 17,890,496 38,200,000 533.25 180.16 33.78 65.30 86.20 8,835,968 2,899,047 665,566 970,433 316,577 24.85 7.67 1.88 3.38 0.96 A 2004 Number reporting 6 3 2 7 3 11 10 8 13 3 11 8 8 14 2 11 10 8 13 3 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 5,192,337 26,723,336 161,674,082 A -4 Per capita amount ($) 17.36 89.34 540.50 Number reporting 15 15 15 2004 County Fiscal Planning Guide A 2004 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Education 3 Parks and recreation facilites 4 Jails 5 All other 6 All purposes 7 All other 8 Multi-purpose 9 Highways, streets and drainage 10 Public buildings 11 All other 12 Parks and recreation facilities revenue bond 202,604,772 9 G.O. 79,045,000 1 G.O. 75,243,603 2 G.O. 44,087,799 4 revenue bond 41,484,243 5 short-term 38,200,000 2 lease pool 31,265,932 5 G.O. 28,964,858 2 G.O. 25,758,000 2 G.O. 23,218,300 2 G.O. 20,349,500 2 other long-term 17,417,500 2 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 41,773,662 10 0 0 0 0 604,220 5 5,496,904 12 1,835,042 6 80,880,106 10 0 0 0 0 673,041 5 4,743,943 12 4,600,053 6 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 25,545,960 90,411,245 115,957,205 As % of current operations 14.8% 52.3% 67.1% A -5 2004 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 Fines, forfeits and court fees 6 State intergovernmental revenues 7 Motor vehicle taxes 8 All additional revenues 9 Insurance premiums taxes 10 Solid waste system 11 Intangible taxes (regular and recording) 12 State DHR health grants 13 Federal intergovernmental revenues 14 Business licenses and occupational taxes 15 Other enterprise funds 16 Other service charges 17 Tax collection fees 18 Interest earnings on investments 19 Public utilities taxes 20 Building permits 21 FIFA, penalties, interest and cost 22 Landfill fees 23 Ambulance charges 24 Special assessments 25 Alcoholic beverage taxes 26 Franchise payments taxes 27 Hotel/motel tax 28 Airport 29 Parks and recreation charges 30 Fee collections of county officers 31 Rents and royalties 32 Other local intergovernmental revenues 33 Receipts from sale of materials 34 Other licenses, permits and fees 35 Alcoholic beverage taxes 36 Receipts from sale of real property 37 Fire service subscription fees 38 Parking facilities and meters 39 Mobile home taxes 40 Other excise and special use taxes 41 Garbage and trash collection charges 42 Railroad equipment tax 43 Cemetery fees 44 Electric supply system 45 Gas supply system 46 Hospital charges 47 MARTA sales tax A -6 A 2004 Per capita amount ($) 1,027.54 293.04 171.48 96.38 94.61 33.66 31.03 29.95 25.31 22.55 20.53 20.04 17.27 17.05 15.00 14.37 13.96 13.58 10.30 9.94 9.14 7.37 7.19 6.82 5.53 5.53 4.81 4.44 3.59 3.44 3.41 3.08 3.01 2.44 2.44 1.81 1.26 0.58 0.54 0.36 0.32 0.32 0.07 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 28.5% 16.7% 9.4% 9.2% 3.3% 3.0% 2.9% 2.5% 2.2% 2.0% 2.0% 1.7% 1.7% 1.5% 1.4% 1.4% 1.3% 1.0% 1.0% 0.9% 0.7% 0.7% 0.7% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 County/municipal hospital 3 Construction (non-utility) 4 Police department 5 Fire department 6 Jail 7 General administration 8 Sheriff's department 9 Purchase of equipment and land 10 Other enterprise funds 11 Highways and streets 12 Debt service costs 13 Superior court 14 Other general expenditures 15 Public welfare and social services 16 General insurance 17 Parks and recreation 18 Libraries 19 General government buildings 20 Solid waste system 21 State DHR health grants 22 Payments to other hospitals 23 Public health 24 Juvenile and magistrate court 25 Financial administration 26 Community development 27 Correctional institute 28 Clerk of courts 29 State Court 30 Building inspection and regulation 31 Ambulance service 32 Tax commissioner 33 Tax assessor/appraiser 34 Legal fees 35 Drainage 36 Airport 37 Probate court 38 Garbage and trash disposal 39 Natural resources 40 Parking facilities and meters 41 Garbage and trash collection 42 Education (general government) 43 Electric supply system 44 Gas supply system 45 Municipal court A -7 A 2004 Per capita amount ($) 1,269.05 332.56 94.19 81.46 61.50 59.72 54.63 48.23 44.50 39.16 36.08 33.71 32.37 28.75 27.62 20.50 19.30 19.20 19.04 18.92 17.75 17.29 16.58 14.07 12.45 12.30 11.78 11.78 11.30 10.91 10.84 10.55 10.01 8.36 6.82 4.87 4.00 2.46 2.08 1.20 0.16 0.04 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 26.2% 7.4% 6.4% 4.8% 4.7% 4.3% 3.8% 3.5% 3.1% 2.8% 2.7% 2.6% 2.3% 2.2% 1.6% 1.5% 1.5% 1.5% 1.5% 1.4% 1.4% 1.3% 1.1% 1.0% 1.0% 0.9% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.5% 0.4% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide B 2004 County Group Number Reporting = Population Range = 2003 Estimated Population = B 19 50,000 - 99,999 1,453,869 Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues B -1 Average amount ($) Per capita amount ($) 49,003,234 640.40 17,082,045 13,236,887 3,845,157 223.24 172.99 50.25 14,781,661 6,760,831 0 8,020,830 193.18 88.35 0.00 104.82 2,641,879 370,236 1,600,721 329,961 206,591 134,369 34.53 4.84 20.92 4.31 2.70 1.76 736,893 7,200,809 3,494,165 2,728,261 664,743 313,640 9.63 94.10 45.66 35.65 8.69 4.10 6,559,948 1,919,532 4,640,416 85.73 25.09 60.64 2004 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 2004 Average amount ($) Per capita amount ($) 36,556,048 5,820,470 496,291 698,843 673,460 2,303,014 919,670 345,605 383,587 13,041,016 4,715,179 988,337 830,691 3,888,745 2,618,064 477.74 76.07 6.49 9.13 8.80 30.10 12.02 4.52 5.01 170.43 61.62 12.92 10.86 50.82 34.21 3,218,864 946,166 309,797 879,765 290,056 793,080 0 42.07 12.37 4.05 11.50 3.79 10.36 0.00 6,326,804 18,421 0 1,983,719 683,772 912,630 2,728,261 82.68 0.24 0.00 25.92 8.94 11.93 35.65 450,281 5.88 0 0.00 102,809 1.34 150,165 1.96 197,307 2.58 2004 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 2004 Average amount ($) 2,976,260 2,805,607 170,653 Per capita amount ($) 38.90 36.67 2.23 2,170,721 1,638,675 532,046 28.37 21.42 6.95 18,285 0.24 843,240 579,124 264,116 11.02 7.57 3.45 1,690,108 22.09 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 Jail (Const.) 3 Highways and streets (Const.) 4 Parks and recreation (Const.) 5 General government buildings (Const.) 6 Police department (Const.) 7 General administration (Const.) 8 Drainage (Const.) 9 Community development (Const.) 10 Fire department (Land) 11 Correctional institute (Const.) 12 Public health (Const.) 13 Highways and streets (Land) 14 Clerk of courts (Const.) 15 Parks and recreation (Land) 16 General administration (Land) 17 Public welfare and social services (Const.) 18 Other expenditures (Land) B- 3 2,419,244 6,663,199 3,192,135 2,523,028 2,126,931 1,790,698 1,185,982 1,038,829 788,320 850,412 540,609 475,892 576,825 490,151 418,398 410,560 344,099 324,274 260,943 266,066 31.62 87.08 40.65 32.26 27.54 23.43 15.40 12.53 10.81 9.65 6.56 6.38 6.18 5.78 5.47 4.90 4.64 4.22 3.52 3.49 2004 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Yea 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 ($) Per capita amount ($) 11,223,893 14,510,925 298,582 1,734,855 3,329,193 147.30 183.20 3.94 23.38 47.47 4,483,020 4,043,085 424,270 812,915 5,149,436 58.50 55.84 5.68 10.50 69.27 23,338,746 21,233,189 3,364,809 7,878,085 4,724,607 304.53 269.98 42.49 104.90 57.85 1,092,275 925,041 193,132 340,441 41,377 14.25 12.34 2.52 4.32 0.58 B 2004 Number reporting 5 4 3 9 6 16 8 10 18 6 16 9 9 16 3 16 9 11 17 5 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 1,051,663 7,473,792 30,554,866 B -4 Per capita amount ($) 13.74 97.67 399.31 Number reporting 19 19 19 2004 County Fiscal Planning Guide B 2004 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Multi-purpose 3 All other 4 Jails 5 Water/sewer system 6 All other 7 Public buildings 8 Parks and recreation facilities 9 Jails 10 Public buildings 11 All purposes 12 Water/sewer system revenue bond 27,777,945 10 G.O. 22,626,000 5 revenue bond 15,291,902 4 lease pool 15,019,703 4 G.O. 11,045,000 1 G.O. 9,489,351 2 G.O. 8,433,200 2 revenue bond 8,389,157 2 G.O. 7,556,200 3 lease pool 5,203,252 5 short-term 4,724,607 3 other long-term 3,882,378 7 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 4,404,698 11 0 0 0 0 53,779 3 976,249 13 351,341 7 4,795,841 13 0 0 0 0 79,419 3 1,154,613 14 400,738 6 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 4,732,631 16,922,630 21,655,261 As % of current operations 14.0% 50.0% 64.0% B -5 2004 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Water and sewer system 4 Local option sales tax 5 State intergovernmental revenues 6 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 Fire service subscription fees 14 Other enterprise funds 15 Public utilities taxes 16 Other local intergovernmental revenues 17 All additional revenues 18 Interest earnings on investments 19 Tax collection fees 20 Intangible taxes (regular and recording) 21 Other excise and special use taxes 22 Hotel/motel tax 23 Landfill fees 24 Building permits 25 Fee collections of county officers 26 FIFA, penalties, interest and cost 27 Federal intergovernmental revenues 28 Airport 29 Receipts from sale of materials 30 Alcoholic beverage taxes 31 Parks and recreation charges 32 Special assessments 33 Rents and royalties 34 Franchise payments taxes 35 Business licenses and occupational 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 2004 Per capita amount ($) 835.26 172.99 104.82 97.05 92.05 48.15 35.65 33.99 22.57 20.92 17.92 15.62 13.64 13.06 12.13 10.50 9.53 9.24 8.61 8.49 8.44 8.30 6.17 5.96 5.85 5.48 5.47 5.04 4.98 4.91 4.84 3.75 3.49 3.33 3.01 2.84 1.67 1.37 1.32 1.10 0.70 0.18 0.09 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 20.7% 12.5% 11.6% 11.0% 5.8% 4.3% 4.1% 2.7% 2.5% 2.1% 1.9% 1.6% 1.6% 1.5% 1.3% 1.1% 1.1% 1.0% 1.0% 1.0% 1.0% 0.7% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Sheriff's department 4 Jail 5 Police department 6 Highways and streets 7 Fire department 8 Correctional institute 9 State DHR health grants 10 Purchase of equipment and land 11 General administration 12 Public health 13 Debt service costs 14 Other general expenditures 15 Parks and recreation 16 Solid waste system 17 Other enterprise funds 18 Ambulance service 19 Superior court 20 General government buildings 21 Juvenile and magistrate court 22 Clerk of courts 23 Garbage and trash disposal 24 Tax assessor/appraiser 25 Tax commissioner 26 Public welfare and social services 27 Building inspection and regulation 28 General insurance 29 Legal fees 30 Airport 31 Financial administration 32 State Court 33 Libraries 34 Garbage and trash collection 35 Drainage 36 Probate court 37 Community development 38 County/municipal hospital 39 Education (general government) 40 Natural resources 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 Payments to other hospitals B -7 B 2004 Per capita amount ($) 856.91 93.21 92.30 61.50 53.87 46.11 36.59 36.59 36.30 35.58 31.55 30.04 25.87 23.41 23.27 21.37 19.51 15.47 14.57 12.34 12.00 11.47 10.34 9.81 9.40 9.11 8.92 8.67 7.77 7.47 7.33 7.14 7.05 6.94 6.33 5.09 3.78 3.44 2.15 1.90 1.34 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 10.9% 10.8% 7.2% 6.3% 5.4% 4.3% 4.3% 4.2% 4.2% 3.7% 3.5% 3.0% 2.7% 2.7% 2.5% 2.3% 1.8% 1.7% 1.4% 1.4% 1.3% 1.2% 1.1% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.6% 0.4% 0.4% 0.3% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide C 2004 County Group Number Reporting = Population Range = 2003 Estimated Population = C 29 25,000 - 49,999 1,001,309 Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues C -1 Average amount ($) Per capita amount ($) 19,127,388 553.97 7,195,402 5,587,459 1,607,943 208.39 161.82 46.57 5,274,360 2,402,019 0 2,872,341 152.76 69.57 0.00 83.19 994,139 114,748 780,611 13,183 62,829 22,767 28.79 3.32 22.61 0.38 1.82 0.66 264,892 2,684,191 1,375,533 820,500 249,995 246,669 7.67 77.74 39.84 23.76 7.24 6.90 2,714,404 1,103,428 1,610,976 78.61 31.96 46.66 2004 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 2004 Average amount ($) Per capita amount ($) 14,924,548 2,645,807 223,020 333,764 366,183 1,019,395 364,904 222,469 116,072 4,371,340 1,922,378 64,961 450,190 1,436,542 497,269 432.25 76.63 6.46 9.67 10.61 29.52 10.57 6.44 3.36 126.60 55.68 1.88 13.04 41.61 14.40 1,366,981 432,095 110,179 297,255 176,081 351,371 0 39.59 12.51 3.19 8.61 5.10 10.18 0.00 2,159,651 26,984 33,528 340,970 218,048 719,621 820,500 62.55 0.78 0.97 9.88 6.32 20.84 23.76 478,968 0 87,070 177,095 214,804 13.87 0.00 2.52 5.13 6.22 2004 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 2004 Average amount ($) 1,850,450 1,829,858 20,591 Per capita amount ($) 53.59 53.00 0.60 629,468 457,722 171,746 18.23 13.26 4.97 2,392 0.07 272,049 7.88 183,024 5.30 89,025 2.58 1,147,442 33.23 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 General government buildings (Const.) 4 Highways and streets (Const.) 5 Jail (Const.) 6 General administration (Const.) 7 Parks and recreation (Const.) 8 Public welfare and social services (Const.) 9 Drainage (Const.) 10 Other expenditures (Const.) 11 Parks and recreation (Land) 12 Public health (Const.) 13 Highways and streets (Land) 14 Sheriffs department (Land) 15 Community development (Const.) 16 Other expenditures (Land) 17 Fire department (Land) 18 Police department (Land) C- 3 1,195,649 2,282,885 3,210,059 2,909,998 2,452,652 1,320,611 840,369 541,527 482,523 504,621 475,708 325,620 257,053 262,773 207,339 196,345 210,887 172,561 160,379 154,392 34.63 66.12 113.39 64.00 60.85 35.94 25.10 21.26 13.30 11.75 10.46 9.54 7.64 7.37 6.01 5.60 5.45 4.87 4.79 3.88 2004 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Yea 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 ($) Per capita amount ($) 10,665,000 3,655,875 2,218,929 2,518,082 2,349,703 411.92 88.70 69.85 72.23 66.14 1,157,984 263,417 619,120 668,751 2,410,251 33.61 6.98 18.76 19.60 67.25 6,015,368 3,329,014 3,336,576 2,759,483 4,782,113 174.57 95.08 100.63 80.88 127.48 290,630 8.43 84,605 2.34 141,027 4.07 77,452 2.27 67,768 1.89 C 2004 Number reporting 1 4 7 15 10 13 5 12 25 11 13 7 16 25 2 13 6 13 25 11 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 109,451 118,596 10,017,393 C -4 Per capita amount ($) 3.17 3.43 290.12 Number reporting 29 29 29 2004 County Fiscal Planning Guide C 2004 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Parks and recreation facilites 2 Jails 3 Water/sewer system 4 Public buildings 5 All purposes 6 Solid waste system 7 Multi-purpose 8 All other 9 Water/sewer system 10 Public buildings 11 Water/sewer system 12 Parks and recreation facilites G.O. 11,780,000 1 other long-term 6,965,000 1 revenue bond 6,819,362 10 lease pool 4,810,530 8 short-term 4,782,113 2 revenue bond 4,268,705 2 other long-term 4,000,000 1 other long-term 3,650,146 1 other long-term 2,890,213 10 G.O. 2,782,514 1 G.O. 2,777,400 2 lease pool 1,668,996 4 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 574,187 11 0 0 23,309 1 21,555 3 516,794 14 135,671 11 787,509 13 0 0 26,711 1 33,691 2 599,610 16 277,355 11 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 1,807,208 6,438,421 8,245,629 As % of current operations 12.8% 45.6% 58.5% C -5 2004 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 Insurance premiums taxes 11 Motor vehicle taxes 12 Ambulance charges 13 Garbage and trash collection charges 14 Other service charges 15 Other enterprise funds 16 Landfill fees 17 Tax collection fees 18 Public utilities taxes 19 Other local intergovernmental revenues 20 Federal intergovernmental revenues 21 Fee collections of county officers 22 Intangible taxes (regular and recording) 23 Other excise and special use taxes 24 Airport 25 FIFA, penalties, interest and cost 26 Building permits 27 Receipts from sale of materials 28 Special assessments 29 Fire service subscription fees 30 All additional revenues 31 Interest earnings on investments 32 Parks and recreation charges 33 Alcoholic beverage taxes 34 Mobile home taxes 35 Rents and royalties 36 Franchise payments taxes 37 Business licenses and occupational taxes 38 Receipts from sale of real property 39 Other licenses, permits and fees 40 Hotel/motel tax 41 Railroad equipment tax 42 Alcoholic beverage taxes 43 Cemetery fees 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 Parking facilities and meters C -6 C 2004 Per capita amount ($) 746.01 161.82 86.94 74.39 46.27 39.84 31.20 29.05 23.96 23.76 22.61 22.59 17.13 15.86 12.81 10.63 10.19 9.15 8.90 8.82 7.89 7.39 6.48 6.28 6.20 6.03 5.10 4.97 4.86 4.65 4.44 4.11 3.66 3.65 2.91 2.62 2.04 2.01 1.50 1.35 0.99 0.52 0.40 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 21.7% 11.7% 10.0% 6.2% 5.3% 4.2% 3.9% 3.2% 3.2% 3.0% 3.0% 2.3% 2.1% 1.7% 1.4% 1.4% 1.2% 1.2% 1.2% 1.1% 1.0% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Construction (non-utility) 2 Sheriff's department 3 Highways and streets 4 Water and sewer system 5 Jail 6 Purchase of equipment and land 7 Other general expenditures 8 Correctional institute 9 Solid waste system 10 General administration 11 Gas supply system 12 Ambulance service 13 State DHR health grants 14 Police department 15 Other enterprise funds 16 Garbage and trash disposal 17 General insurance 18 Airport 19 Parks and recreation 20 Fire department 21 Superior court 22 Garbage and trash collection 23 Clerk of courts 24 Tax assessor/appraiser 25 General government buildings 26 Public health 27 Tax commissioner 28 Payments to other hospitals 29 Debt service costs 30 Juvenile and magistrate court 31 Financial administration 32 Building inspection and regulation 33 Drainage 34 Public welfare and social services 35 State Court 36 County/municipal hospital 37 Libraries 38 Probate court 39 Legal fees 40 Community development 41 Natural resources 42 Education (general government) 43 Electric supply system 44 Municipal court 45 Parking facilities and meters C -7 C 2004 Per capita amount ($) 802.92 79.45 54.78 52.55 50.42 43.09 35.22 32.43 32.31 29.53 29.10 27.29 25.57 23.37 22.50 21.67 17.73 17.13 15.60 14.71 14.04 12.71 11.58 10.70 10.67 10.52 9.98 9.64 8.85 8.76 8.59 8.21 6.90 6.89 6.23 5.90 5.81 5.36 5.11 4.90 3.67 2.53 0.88 0.00 0.00 0.00 Percent of total expenditures 100.0% 9.9% 6.8% 6.5% 6.3% 5.4% 4.4% 4.0% 4.0% 3.7% 3.6% 3.4% 3.2% 2.9% 2.8% 2.7% 2.2% 2.1% 1.9% 1.8% 1.7% 1.6% 1.4% 1.3% 1.3% 1.3% 1.2% 1.2% 1.1% 1.1% 1.1% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.3% 0.1% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide D 2004 County Group Number Reporting = Population Range = 2003 Estimated Population = D 39 15,000 - 24,999 765,340 Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues D -1 Average amount ($) Per capita amount ($) 11,942,524 608.56 4,732,936 3,608,343 1,124,594 241.18 183.87 57.31 3,367,085 1,346,456 0 2,020,629 171.58 68.61 0.00 102.97 622,125 62,493 474,440 46,215 30,220 8,757 31.70 3.18 24.18 2.36 1.54 0.45 128,733 1,235,332 755,545 194,683 138,128 146,975 6.56 62.95 38.50 9.92 7.04 7.49 1,856,314 689,509 1,166,804 94.59 35.14 59.46 2004 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 2004 Average amount ($) Per capita amount ($) 9,535,125 1,712,573 176,750 206,645 234,448 583,690 230,302 237,703 43,034 2,467,403 1,305,854 0 94,700 723,339 343,510 485.89 87.27 9.01 10.53 11.95 29.74 11.74 12.11 2.19 125.73 66.54 0.00 4.83 36.86 17.50 807,560 211,932 39,497 164,489 132,975 258,668 0 41.15 10.80 2.01 8.38 6.78 13.18 0.00 1,373,796 75,410 40,370 205,268 249,179 608,886 194,683 70.01 3.84 2.06 10.46 12.70 31.03 9.92 421,767 0 66,388 125,197 230,183 21.49 0.00 3.38 6.38 11.73 2004 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 2004 Average amount ($) 1,296,083 1,289,847 6,236 Per capita amount ($) 66.05 65.73 0.32 409,024 307,561 101,463 20.84 15.67 5.17 1,216 0.06 229,844 115,079 114,765 11.71 5.86 5.85 815,858 41.57 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Sheriffs department (Const.) 2 Drainage (Const.) 3 Jail (Const.) 4 Highways and streets (Const.) 5 General government buildings (Const.) 6 Public welfare and social services (Const.) 7 Other expenditures (Const.) 8 Natural resources (Const.) 9 Ambulance service (Const.) 10 Parks and recreation (Const.) 11 Fire department (Const.) 12 Garbage and trash disposal (Const.) 13 Public health (Const.) 14 Highways and streets (Land) 15 Community development (Const.) 16 Fire department (Land) 17 General administration (Const.) 18 Drainage (Land) D- 3 669,021 877,353 864,724 741,619 586,215 558,909 491,964 410,301 358,807 328,693 362,351 271,803 260,035 197,637 253,326 202,094 209,104 167,987 145,107 104,300 34.09 44.71 46.55 39.13 32.77 28.57 24.80 21.17 17.08 15.35 15.20 12.84 12.70 11.63 11.57 10.32 9.74 8.51 6.83 6.83 2004 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Yea 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 ($) Per capita amount ($) 13,705,000 5,567,500 263,470 239,299 1,069,373 589.61 287.76 15.02 12.14 50.99 2,023,703 880,508 307,534 337,142 1,419,751 106.79 43.65 16.60 17.23 66.83 3,484,602 5,436,667 1,627,587 1,964,609 903,161 173.04 268.94 86.44 101.39 45.30 123,587 224,827 64,602 93,202 27,180 6.52 11.00 3.49 4.76 1.26 D 2004 Number reporting 1 2 4 17 7 7 9 16 30 6 5 9 17 27 5 7 10 15 29 7 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 144,993 317,788 7,110,940 D -4 Per capita amount ($) 7.39 16.19 362.36 Number reporting 39 39 39 2004 County Fiscal Planning Guide D 2004 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Water/sewer system 3 Multi-purpose 4 Jails 5 Jails 6 All other 7 Public buildings 8 Water/sewer system 9 Public buildings 10 Jails 11 Solid waste system 12 Water/sewer system lease pool 10,379,589 1 revenue bond 7,790,673 2 G.O. 4,848,333 6 G.O. 4,295,000 1 lease pool 2,683,657 3 G.O. 2,535,791 2 G.O. 2,395,000 3 other long-term 2,207,421 6 lease pool 2,051,338 5 other long-term 1,811,011 2 other long-term 1,254,977 3 G.O. 1,000,000 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 81,392 8 0 0 0 0 0 0 146,177 12 42,266 6 238,871 10 0 0 0 0 12,597 2 245,408 12 55,552 6 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 1,114,596 4,055,239 5,169,835 As % of current operations 11.9% 43.4% 55.3% D -5 2004 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 Public utilities taxes 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 Insurance premiums taxes 8 Motor vehicle taxes 9 Solid waste system 10 Ambulance charges 11 Water and sewer system 12 Garbage and trash collection charges 13 Other service charges 14 Other enterprise funds 15 Landfill fees 16 Fee collections of county officers 17 Other local intergovernmental revenues 18 Federal intergovernmental revenues 19 State DHR health grants 20 Tax collection fees 21 Special assessments 22 All additional revenues 23 Intangible taxes (regular and recording) 24 FIFA, penalties, interest and cost 25 Fire service subscription fees 26 Receipts from sale of materials 27 Building permits 28 Interest earnings on investments 29 Hotel/motel tax 30 Rents and royalties 31 Parks and recreation charges 32 Alcoholic beverage taxes 33 Mobile home taxes 34 Other excise and special use taxes 35 Receipts from sale of real property 36 Franchise payments taxes 37 Business licenses and occupational taxes 38 Other licenses, permits and fees 39 Railroad equipment tax 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 D -6 D 2004 Per capita amount ($) 765.76 183.75 104.05 71.59 38.66 37.78 34.16 24.22 23.54 22.34 21.93 19.40 13.88 13.60 13.43 12.45 11.02 10.31 9.95 9.83 9.16 8.71 7.42 7.26 5.85 5.48 5.24 4.93 4.84 4.78 4.26 3.83 3.42 3.09 2.93 2.89 1.82 1.80 0.80 0.69 0.63 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 24.0% 13.6% 9.3% 5.0% 4.9% 4.5% 3.2% 3.1% 2.9% 2.9% 2.5% 1.8% 1.8% 1.8% 1.6% 1.4% 1.3% 1.3% 1.3% 1.2% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Sheriff's department 2 Highways and streets 3 Construction (non-utility) 4 Water and sewer system 5 Jail 6 Other general expenditures 7 Solid waste system 8 Correctional institute 9 Ambulance service 10 Purchase of equipment and land 11 General administration 12 County/municipal hospital 13 Garbage and trash disposal 14 Fire department 15 Payments to other hospitals 16 Other enterprise funds 17 Garbage and trash collection 18 General insurance 19 Parks and recreation 20 Clerk of courts 21 Financial administration 22 Airport 23 Public welfare and social services 24 Superior court 25 Tax assessor/appraiser 26 General government buildings 27 Public health 28 Tax commissioner 29 State DHR health grants 30 Debt service costs 31 Juvenile and magistrate court 32 Building inspection and regulation 33 Community development 34 Probate court 35 Libraries 36 State Court 37 Natural resources 38 Legal fees 39 Drainage 40 Education (general government) 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 Police department D -7 D 2004 Per capita amount ($) 820.71 66.06 65.50 56.80 45.15 41.15 41.00 37.56 37.14 35.00 34.93 30.10 22.86 19.71 18.20 18.14 17.65 17.25 16.87 16.38 15.01 14.48 12.94 12.49 12.08 11.93 11.72 11.00 10.48 9.83 9.03 8.33 7.85 6.90 6.76 5.43 4.78 4.03 3.60 3.21 1.39 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 8.0% 8.0% 6.9% 5.5% 5.0% 5.0% 4.6% 4.5% 4.3% 4.3% 3.7% 2.8% 2.4% 2.2% 2.2% 2.2% 2.1% 2.1% 2.0% 1.8% 1.8% 1.6% 1.5% 1.5% 1.5% 1.4% 1.3% 1.3% 1.2% 1.1% 1.0% 1.0% 0.8% 0.8% 0.7% 0.6% 0.5% 0.4% 0.4% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide E 2004 County Group Number Reporting = Population Range = 2003 Estimated Population = E 21 10,000 - 14,999 243,974 Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues E -1 Average amount ($) Per capita amount ($) 6,663,864 573.59 2,851,784 2,317,666 534,118 245.47 199.49 45.97 1,619,475 660,100 0 959,375 139.40 56.82 0.00 82.58 324,042 38,866 270,777 1,970 5,005 7,424 27.89 3.35 23.31 0.17 0.43 0.64 62,606 656,541 438,142 129,550 56,556 32,293 5.39 56.51 37.71 11.15 4.87 2.78 1,149,416 502,481 646,935 98.94 43.25 55.68 2004 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 2004 Average amount ($) Per capita amount ($) 5,477,937 1,028,405 70,338 143,762 160,084 383,505 136,574 105,031 29,112 1,454,843 813,382 299 81,399 409,577 150,186 471.51 88.52 6.05 12.37 13.78 33.01 11.76 9.04 2.51 125.23 70.01 0.03 7.01 35.25 12.93 523,435 101,519 27,133 97,326 113,457 184,001 0 45.05 8.74 2.34 8.38 9.77 15.84 0.00 837,992 139,032 28,284 64,061 140,130 336,935 129,550 72.13 11.97 2.43 5.51 12.06 29.00 11.15 368,051 0 48,957 133,590 185,503 31.68 0.00 4.21 11.50 15.97 2004 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 2004 Average amount ($) 837,370 837,370 0 Per capita amount ($) 72.08 72.08 0.00 164,750 129,237 35,513 14.18 11.12 3.06 4,614 0.40 88,097 7.58 37,765 3.25 50,333 4.33 170,380 14.67 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 (Land) 2 Highways and streets (Const.) 3 General government buildings (Const.) 4 Garbage and trash disposal (Const.) 5 Parks and recreation (Const.) 6 Other expenditures (Land) 7 Other expenditures (Const.) 8 Highways and streets (Land) 9 Community development (Const.) 10 Fire department (Land) 11 General government buildings (Land) 12 Sheriffs department (Land) 13 Community development (Land) 14 Garbage and trash disposal (Land) 15 Parks and recreation (Land) 16 Public health (Land) 17 Fire department (Const.) 18 Public welfare and social services (Land) E- 3 694,702 420,486 924,001 585,682 290,136 231,233 138,440 117,873 116,725 102,397 96,484 76,616 63,279 63,953 67,000 50,414 52,736 42,204 37,880 28,218 59.80 36.19 82.76 49.85 25.21 21.38 12.44 10.13 9.66 8.75 8.49 6.39 5.64 5.47 5.29 4.46 4.21 4.20 3.69 2.54 2004 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Yea 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 2,195,252 184,710 792,742 971,533 0.00 215.99 15.83 67.21 89.09 0 453,906 215,336 123,372 653,750 0.00 38.27 19.84 10.81 58.93 0 2,283,193 1,407,045 759,503 425,222 0.00 193.68 129.63 65.95 37.84 0 0.00 94,421 8.01 72,537 6.68 22,704 1.99 10,356 0.95 E 2004 Number reporting 0 2 2 10 6 0 6 4 14 7 0 6 4 13 4 0 6 4 14 6 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 66,980 139,534 3,426,751 E -4 Per capita amount ($) 5.77 12.01 294.96 Number reporting 21 21 21 2004 County Fiscal Planning Guide E 2004 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Jails 2 Public buildings 3 Water/sewer system 4 Multi-purpose 5 Parks and recreation facilites 6 Multi-purpose 7 Solid waste system 8 All other 9 All purposes 10 Public buildings 11 Fire protection 12 Highways, streets and drainage lease pool 6,000,000 1 G.O. 2,593,053 3 other long-term 2,372,750 1 G.O. 1,910,000 2 G.O. 1,344,410 1 other long-term 1,149,601 2 other long-term 810,778 1 G.O. 755,590 1 short-term 425,222 4 lease pool 277,628 1 lease pool 204,193 7 lease pool 143,292 11 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 44,372 3 0 0 0 0 0 0 55,595 3 0 0 38,838 3 0 0 0 0 230 1 101,785 3 0 0 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 600,781 2,133,773 2,734,554 As % of current operations 11.2% 39.9% 51.1% E -5 2004 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 State intergovernmental revenues 5 Fines, forfeits and court fees 6 Solid waste system 7 Landfill fees 8 Water and sewer system 9 Motor vehicle taxes 10 Insurance premiums taxes 11 Garbage and trash collection charges 12 Ambulance charges 13 Receipts from sale of materials 14 State DHR health grants 15 Other service charges 16 Fee collections of county officers 17 Other local intergovernmental revenues 18 Tax collection fees 19 Fire service subscription fees 20 All additional revenues 21 FIFA, penalties, interest and cost 22 Public utilities taxes 23 Federal intergovernmental revenues 24 Intangible taxes (regular and recording) 25 Receipts from sale of real property 26 Interest earnings on investments 27 Mobile home taxes 28 Building permits 29 Other excise and special use taxes 30 Rents and royalties 31 Parks and recreation charges 32 Alcoholic beverage taxes 33 Hotel/motel tax 34 Other licenses, permits and fees 35 Business licenses and occupational taxes 36 Railroad equipment tax 37 Franchise payments taxes 38 Alcoholic beverage taxes 39 Special assessments 40 Airport 41 Cemetery fees 42 Electric supply system 43 Gas supply system 44 Hospital charges 45 MARTA sales tax 46 Other enterprise funds 47 Parking facilities and meters E -6 E 2004 Per capita amount ($) 737.37 199.49 91.79 56.82 37.71 31.74 29.90 29.25 28.17 24.37 23.31 21.69 21.30 15.09 11.15 11.05 10.39 8.70 7.78 7.35 7.29 6.26 6.09 5.69 4.90 4.76 4.59 4.40 4.31 4.18 3.89 3.64 3.35 1.87 1.38 1.35 0.99 0.85 0.44 0.11 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 27.1% 12.4% 7.7% 5.1% 4.3% 4.1% 4.0% 3.8% 3.3% 3.2% 2.9% 2.9% 2.0% 1.5% 1.5% 1.4% 1.2% 1.1% 1.0% 1.0% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Correctional institute 2 Solid waste system 3 Highways and streets 4 Sheriff's department 5 Construction (non-utility) 6 Purchase of equipment and land 7 County/municipal hospital 8 Jail 9 Ambulance service 10 General administration 11 Payments to other hospitals 12 Garbage and trash disposal 13 Water and sewer system 14 Other general expenditures 15 Garbage and trash collection 16 Clerk of courts 17 General insurance 18 Tax assessor/appraiser 19 Tax commissioner 20 General government buildings 21 Public welfare and social services 22 Parks and recreation 23 Fire department 24 State DHR health grants 25 Superior court 26 Probate court 27 Financial administration 28 Juvenile and magistrate court 29 Public health 30 Community development 31 State Court 32 Building inspection and regulation 33 Natural resources 34 Debt service costs 35 Legal fees 36 Education (general government) 37 Libraries 38 Police department 39 Airport 40 Drainage 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Other enterprise funds 45 Parking facilities and meters E -7 E 2004 Per capita amount ($) 900.78 76.73 75.61 71.60 70.89 70.60 58.85 50.25 41.68 33.52 31.31 25.63 25.15 24.49 21.18 20.36 16.28 14.93 13.77 12.50 12.07 12.06 12.02 11.81 11.53 11.46 9.88 9.76 8.88 6.74 6.45 5.50 5.22 4.87 4.84 4.20 3.94 3.26 0.58 0.37 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 8.5% 8.4% 7.9% 7.9% 7.8% 6.5% 5.6% 4.6% 3.7% 3.5% 2.8% 2.8% 2.7% 2.4% 2.3% 1.8% 1.7% 1.5% 1.4% 1.3% 1.3% 1.3% 1.3% 1.3% 1.3% 1.1% 1.1% 1.0% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide F 2004 County Group Number Reporting = Population Range = 2003 Estimated Population = F 31 Less than 10,000 207,028 Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues F -1 Average amount ($) Per capita amount ($) 4,018,167 601.67 1,868,476 1,490,580 377,896 279.78 223.20 56.59 637,731 282,123 0 355,608 95.49 42.24 0.00 53.25 179,473 20,772 150,630 3,182 2,633 2,256 26.87 3.11 22.56 0.48 0.39 0.34 23,932 653,144 387,116 104,295 58,388 103,345 3.58 97.80 57.97 15.62 8.74 15.47 655,412 261,966 393,445 98.14 39.23 58.91 2004 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 2004 Average amount ($) Per capita amount ($) 3,133,677 731,529 61,961 98,214 94,779 310,621 63,619 84,463 17,872 676,646 427,264 806 31,415 184,154 33,008 469.23 109.54 9.28 14.71 14.19 46.51 9.53 12.65 2.68 101.32 63.98 0.12 4.70 27.57 4.94 302,042 54,618 9,480 43,891 89,555 104,499 0 45.23 8.18 1.42 6.57 13.41 15.65 0.00 562,555 22,768 0 88,549 102,964 243,979 104,295 84.24 3.41 0.00 13.26 15.42 36.53 15.62 196,762 0 42,249 67,015 87,498 29.46 0.00 6.33 10.03 13.10 2004 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 2004 Average amount ($) 456,842 456,842 0 Per capita amount ($) 68.41 68.41 0.00 71,742 49,340 22,402 10.74 7.39 3.35 174 0.03 49,164 7.36 12,803 1.92 36,361 5.44 86,221 12.91 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 General government buildings (Const.) 2 Highways and streets (Const.) 3 Other expenditures (Const.) 4 Community development (Const.) 5 Community development (Land) 6 General administration (Const.) 7 General government buildings (Land) 8 Highways and streets (Land) 9 Fire department (Land) 10 Public health (Land) 11 Public welfare and social services (Const.) 12 Parks and recreation (Const.) 13 Parks and recreation (Land) 14 Sheriffs department (Land) 15 Ambulance service (Land) 16 Garbage and trash collection (Land) 17 Sheriffs department (Const.) 18 Drainage (Land) F- 3 218,092 287,170 424,908 496,272 338,610 170,537 240,463 65,246 87,528 88,406 56,457 38,600 46,470 33,573 37,636 39,156 33,492 31,822 22,400 17,706 32.66 43.00 76.03 73.49 43.09 28.28 25.76 15.15 12.82 12.48 8.53 7.91 6.67 6.12 5.82 5.67 4.73 4.58 4.48 4.43 2004 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Yea 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 ($) Per capita amount ($) 0 365,522 370,566 92,442 939,718 0.00 72.61 45.44 12.44 126.56 47,242 109,428 39,804 126,120 647,535 7.17 16.56 5.21 17.10 82.58 1,612,963 1,482,641 381,786 587,160 611,093 275.28 224.40 51.88 81.35 83.58 64,053 75,020 14,340 40,112 19,275 9.73 11.35 1.92 5.49 2.46 F 2004 Number reporting 0 3 5 15 9 4 7 12 19 10 3 7 13 21 5 4 7 11 18 10 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 39,842 7,331 1,516,548 F -4 Per capita amount ($) 5.97 1.10 227.09 Number reporting 31 31 31 2004 County Fiscal Planning Guide F 2004 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Multi-purpose 2 Jails 3 Solid waste system 4 Water/sewer system 5 Public buildings 6 Water/sewer system 7 All other 8 Public buildings 9 All purposes 10 All other 11 Fire protection 12 All other G.O. 5,510,000 1 lease pool 4,198,555 2 G.O. 2,524,163 1 revenue bond 1,367,329 3 lease pool 966,926 2 other long-term 904,153 4 revenue bond 736,901 1 G.O. 680,642 2 short-term 611,093 5 G.O. 283,141 2 G.O. 225,000 1 other long-term 125,287 2 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 51,011 7 0 0 0 0 0 0 88,660 4 24,470 5 212,185 7 0 0 0 0 0 0 85,497 4 31,370 5 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 340,195 1,344,635 1,684,830 As % of current operations 11.2% 44.4% 55.6% F -5 2004 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 Solid waste system 3 State intergovernmental revenues 4 Special purpose sales tax 5 Local option sales tax 6 Fines, forfeits and court fees 7 Water and sewer system 8 Federal intergovernmental revenues 9 Public utilities taxes 10 Ambulance charges 11 Motor vehicle taxes 12 Other enterprise funds 13 Insurance premiums taxes 14 Landfill fees 15 Other local intergovernmental revenues 16 Garbage and trash collection charges 17 State DHR health grants 18 Other service charges 19 All additional revenues 20 Fee collections of county officers 21 Tax collection fees 22 Special assessments 23 FIFA, penalties, interest and cost 24 Mobile home taxes 25 Parks and recreation charges 26 Intangible taxes (regular and recording) 27 Other excise and special use taxes 28 Rents and royalties 29 Alcoholic beverage taxes 30 Building permits 31 Receipts from sale of materials 32 Interest earnings on investments 33 Hotel/motel tax 34 Railroad equipment tax 35 Receipts from sale of real property 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 2004 Per capita amount ($) 880.01 223.20 97.54 58.92 57.17 42.24 36.24 33.25 30.50 30.49 28.99 28.30 26.29 22.56 21.19 18.01 16.67 16.31 12.75 11.39 7.62 7.44 6.06 5.27 5.21 4.65 4.03 3.84 3.35 3.35 2.81 2.57 2.28 2.23 1.50 1.37 1.32 1.06 0.94 0.71 0.42 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 25.4% 11.1% 6.7% 6.5% 4.8% 4.1% 3.8% 3.5% 3.5% 3.3% 3.2% 3.0% 2.6% 2.4% 2.0% 1.9% 1.9% 1.4% 1.3% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Solid waste system 3 Construction (non-utility) 4 Highways and streets 5 Correctional institute 6 Sheriff's department 7 General administration 8 Ambulance service 9 Purchase of equipment and land 10 Other enterprise funds 11 Jail 12 County/municipal hospital 13 Garbage and trash disposal 14 Garbage and trash collection 15 General insurance 16 Other general expenditures 17 Clerk of courts 18 State DHR health grants 19 Public welfare and social services 20 Tax commissioner 21 Tax assessor/appraiser 22 Public health 23 Probate court 24 State Court 25 Financial administration 26 General government buildings 27 Superior court 28 Debt service costs 29 Community development 30 Parks and recreation 31 Juvenile and magistrate court 32 Natural resources 33 Building inspection and regulation 34 Fire department 35 Libraries 36 Legal fees 37 Police department 38 Education (general government) 39 Airport 40 Drainage 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 Payments to other hospitals F -7 F 2004 Per capita amount ($) 1,011.43 138.33 94.04 79.92 69.20 68.28 63.92 46.47 42.67 35.09 33.61 31.85 24.75 20.78 18.00 17.73 17.22 16.64 16.29 15.40 14.69 14.18 13.88 13.40 12.88 11.44 10.36 9.77 8.95 8.30 7.59 7.21 6.88 5.56 5.32 3.97 3.61 2.50 0.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 13.7% 9.3% 7.9% 6.8% 6.8% 6.3% 4.6% 4.2% 3.5% 3.3% 3.1% 2.4% 2.1% 1.8% 1.8% 1.7% 1.6% 1.6% 1.5% 1.5% 1.4% 1.4% 1.3% 1.3% 1.1% 1.0% 1.0% 0.9% 0.8% 0.8% 0.7% 0.7% 0.5% 0.5% 0.4% 0.4% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 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 CG 2004 T 3 All Groups 487,542 Average amount ($) Per capita amount ($) 171,018,003 1,052.33 47,176,675 34,718,837 12,457,838 290.29 213.64 76.66 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 51,145,042 25,568,742 0 25,576,301 314.71 157.33 0.00 157.38 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 18,718,329 2,895,897 6,400,522 2,178,442 6,963,458 280,010 115.18 17.82 39.38 13.40 42.85 1.72 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 7,303,522 21,493,993 8,619,056 8,182,997 267,734 4,424,206 44.94 132.26 53.04 50.35 1.65 27.22 Service Charges and Other Revenues Service charge revenues Other revenues 25,180,442 9,415,753 15,764,689 154.94 57.94 97.01 CG - 1 2004 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 2004 Average amount ($) Per capita amount ($) 132,225,839 24,331,740 2,728,042 1,248,609 1,067,768 10,120,211 3,579,942 1,267,773 4,319,396 54,570,572 12,982,644 12,574,100 3,563,057 10,332,077 15,118,693 813.63 149.72 16.79 7.68 6.57 62.27 22.03 7.80 26.58 335.79 79.89 77.37 21.92 63.58 93.03 8,302,599 2,921,550 1,506,912 1,399,220 333,255 1,289,243 852,419 51.09 17.98 9.27 8.61 2.05 7.93 5.25 13,629,952 0 3,388,602 1,592,843 465,509 0 8,182,997 83.87 0.00 20.85 9.80 2.86 0.00 50.35 478,526 2.94 318,364 1.96 160,163 0.99 0 0.00 0 0.00 2004 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 2004 Average amount ($) 9,711,173 8,649,213 1,061,960 Per capita amount ($) 59.76 53.22 6.53 10,228,294 9,147,275 1,081,019 62.94 56.29 6.65 8,071 0.05 6,828,094 2,058,440 4,769,655 42.02 12.67 29.35 4,136,818 25.46 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 General government buildings (Const.) 2 Highways and streets (Const.) 3 Fire department (Const.) 4 Parks and recreation (Const.) 5 Other expenditures (Const.) 6 Police department (Const.) 7 Drainage (Const.) 8 Fire department (Land) 9 Sheriffs department (Land) 10 Correctional institute (Const.) 11 Public health (Const.) 12 Police department (Land) 13 General administration (Land) 14 Community development (Const.) 15 Highways and streets (Land) 7,868,864 23,693,552 5,890,361 5,852,015 3,342,717 3,223,260 2,312,986 1,464,812 2,494,412 1,960,456 1,918,872 934,520 1,247,814 981,425 962,569 1,082,352 1,049,173 48.42 145.79 36.25 36.01 20.57 19.83 15.33 14.13 13.43 12.06 10.00 9.01 8.27 6.78 5.92 5.83 5.47 CG - 3 2004 Consolidated Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Yea 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 ($) Per capita amount ($) 1,000,000 9.64 0 0.00 0 0.00 480,815 2.51 0 0.00 2,893,206 1,856,667 483,662 489,043 0 17.80 11.42 2.98 3.01 0.00 133,290,813 14,075,000 7,192,460 8,526,405 0 820.18 97.27 44.26 52.47 0.00 6,751,037 505,843 425,134 165,621 0 41.54 3.11 2.62 1.02 0.00 CG 2004 Number reporting 1 0 0 2 0 3 3 3 3 0 3 2 3 3 0 3 3 3 3 0 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds General/other funds Average amount ($) 6,960,592 57,895,944 233,535,042 Per capita amount ($) 42.83 356.25 1,437.01 Number reporting 3 3 3 CG - 4 2004 Consolidated Fiscal Planning Guide CG 2004 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Multi-purpose 3 All other 4 Water/sewer system 5 All other 6 All other 7 Public buildings 8 Solid waste system 9 Parks and recreation facilities 10 Jails revenue bond 118,251,667 3 G.O. 27,920,000 1 revenue bond 13,960,000 3 other long-term 9,207,381 1 lease pool 7,575,413 3 other long-term 4,123,333 3 lease pool 2,852,978 1 revenue bond 1,780,000 1 revenue bond 457,439 1 G.O. 230,000 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 26,696,153 2 0 0 0 0 4,899,627 2 8,787,929 3 4,619,158 3 42,225,207 2 0 0 0 0 4,438,221 2 8,503,473 3 8,844,129 3 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 18,959,650 70,445,299 89,404,950 As % of current operations 15.3% 56.8% 72.1% CG - 5 2004 Consolidated Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Water and sewer system 2 Real and personal property taxes 3 Special purpose sales tax 4 Local option sales tax 5 Franchise payments taxes 6 Solid waste system 7 State intergovernmental revenues 8 State DHR health grants 9 Airport 10 Public utilities taxes 11 Other service charges 12 Insurance premiums taxes 13 Fines, forfeits and court fees 14 Interest earnings on investments 15 Business licenses and occupational taxes 16 Other enterprise funds 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 FIFA, penalties, interest and cost 30 Rents and royalties 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 2004 Per capita amount ($) 1,505.93 265.33 213.64 157.38 157.33 69.21 54.07 53.04 50.35 48.70 45.60 43.63 39.38 37.24 33.63 31.77 28.42 27.22 25.07 17.82 15.82 13.40 10.82 10.81 7.64 7.34 6.00 5.78 5.63 5.20 4.74 4.03 2.42 1.96 1.72 1.65 0.89 0.69 0.28 0.15 0.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 17.6% 14.2% 10.5% 10.4% 4.6% 3.6% 3.5% 3.3% 3.2% 3.0% 2.9% 2.6% 2.5% 2.2% 2.1% 1.9% 1.8% 1.7% 1.2% 1.1% 0.9% 0.7% 0.7% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 Consolidated Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Police department 4 Fire department 5 Sheriff's department 6 Jail 7 General administration 8 Parks and recreation 9 Other enterprise funds 10 Highways and streets 11 Solid waste system 12 State DHR health grants 13 Purchase of equipment and land 14 Debt service costs 15 Airport 16 Payments to other hospitals 17 Community development 18 Legal fees 19 Other general expenditures 20 General government buildings 21 Correctional institute 22 Superior court 23 Financial administration 24 General insurance 25 Building inspection and regulation 26 Drainage 27 Libraries 28 Public health 29 State Court 30 Juvenile and magistrate court 31 Clerk of courts 32 Tax commissioner 33 Tax assessor/appraiser 34 Municipal court 35 Parking facilities and meters 36 Public welfare and social services 37 Probate court 38 Natural resources 39 Education (general government) 40 Ambulance service 41 County/municipal hospital 42 Electric supply system 43 Garbage and trash collection 44 Garbage and trash disposal 45 Gas supply system CG - 7 CG 2004 Per capita amount ($) 1,725.05 421.86 147.31 132.17 93.99 80.71 64.24 62.92 56.87 54.98 53.77 52.87 50.87 48.92 48.79 44.34 35.62 29.65 26.85 25.72 22.26 22.15 18.16 16.96 13.33 12.80 11.16 10.80 9.90 9.37 8.70 8.02 7.76 6.64 5.30 3.18 2.89 2.07 1.00 0.13 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 24.5% 8.5% 7.7% 5.4% 4.7% 3.7% 3.6% 3.3% 3.2% 3.1% 3.1% 2.9% 2.8% 2.8% 2.6% 2.1% 1.7% 1.6% 1.5% 1.3% 1.3% 1.1% 1.0% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2004 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 2004 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 2004 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 2004County 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 RLGF reporting period 2004 2003 2003 2004 2004 2003 2003 2003 2004 2004 2004 2004 2003 2004 2004 2004 2004 2003 2004 2003 2004 2003 2003 2003 2004 2004 2003 2003 2004 2004 2004 2003 2004 2004 2004 2003 2003 2003 2004 2004 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 RLGF reporting period 2004 2003 2004 2004 2003 2004 2004 2004 2003 2004 2003 2004 2003 2003 2004 2003 2004 2003 2004 2004 2004 2004 2003 2004 2003 2003 2004 2004 2004 2003 2003 2004 2003 2003 2004 2003 2003 2003 2004 2004 2004County 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 RLGF reporting period 2004 2003 2003 2003 2004 2004 2004 2003 2003 2003 2003 2004 2003 2003 2004 2003 2004 2004 2004 NR 2004 2003 2003 2004 2004 2003 2004 2003 2003 2004 2003 2004 2004 2004 2004 2003 2004 2004 2004 2003 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 RLGF reporting period 2003 2004 2003 2003 2003 2003 2003 2004 2004 2003 2003 2004 2003 2003 2004 2004 2003 2004 2004 2003 2003 2003 2004 2004 NR 2004 2003 2003 2003 2003 2004 2004 2004 2003 2004 2004 2003 2004 2003 GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231 (404) 679-4950 Publication Number: 0315