Georgia local government finance: 2005 county and consolidated government fiscal planning guide

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GEORGIA LOCAL GOVERNMENT FINANCE
2005 County and Consolidated Government
Fiscal Planning Guide
Georgia Department of Community Affairs
June 2006

2005 County Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2005 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 2005 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 2004 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

2005 County Fiscal Planning Guide

months, the use of two different fiscal years (e.g., 6 months of 2003 and six months of 2004) created communication problems when comparing financial data of one government to that of other governments. The change in the

2005 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 2004 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 FY 2005 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

2005 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the total 2004 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 began using the new Uniform Chart of Accounts for Local Governments in their fiscal year ending in 2002. Conversion to the uniform chart provides for greater uniformity in local government financial reporting.
Appendix B outlines the structure of local finances employed by the Department of Community Affairs. It shows what items combine or form larger categories or classes of data. Second, a "Glossary" is included. Terms and usage likely to create confusion are explained.

Further definitions and clarifications are available upon request. The instructions received by local governments with the annual Report of Local Government Finances from DCA also contain specific instructions for accounting and reporting.
Feedback The Department of Community Affairs is determined to provide relevant information in a timely fashion and useful form. To improve the guide's content and utility, the Board and staff of the Department invite and encourage feedback. Ideas on additional data, how to present the information, and ways to better serve Georgia's local governments will be greatly appreciated.

County Population Group Ranges

Group A B C D E F
Total

Population range 100,000 and Above
50,000 - 99,999 25,000 - 49,999 15,000 - 24,999 10,000 - 14,999 Less than 10,000
All counties

Number in group
18 16 29 40 21 31 155 *

Number reporting
18 16 29 40 21 29 153

Population ranges are based upon estimated amounts for the year 2004 obtained from the Bureau of the Census.
* The governments of Athens-Clarke County, Augusta-Richmond County, Columbus-Muscogee County and CussetaChattahoochee 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

2005 County Fiscal Planning Guide
County Group -
Number Reporting = Population Range = 2004 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2005
T
153 All Groups 8,253,369

Average amount ($)

Per capita amount ($)

38,613,911

715.82

17,156,392 13,548,913
3,607,479

318.04 251.17
66.88

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

8,828,529 3,885,230
35,618 4,907,682

163.66 72.02 0.66 90.98

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

1,904,698 271,540
1,288,018 194,419 131,096 19,626

35.31 5.03
23.88 3.60 2.43 0.36

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

1,095,672
4,101,647 1,930,182 1,136,108
312,899 722,458

20.31
76.04 35.78 21.06
5.80 13.39

Service Charges and Other Revenues Service charge revenues Other revenues

5,526,973 1,549,630 3,977,343

102.46 28.73 73.73

T - 1

2005 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 2005

Average amount ($)

Per capita amount ($)

30,839,956
6,167,453 466,362 553,515 542,977
2,508,105 789,449
1,040,317 266,728
9,991,463 3,008,336 1,700,829
406,696 2,616,089 2,259,513

571.71
114.33 8.65 10.26 10.07
46.49 14.63 19.29
4.94
185.22 55.77 31.53 7.54 48.50 41.89

3,055,282 1,231,913
406,331 607,904 215,263 593,872
0

56.64 22.84
7.53 11.27
3.99 11.01
0.00

4,379,872 549,664 196,373 840,410 831,070 826,247
1,136,108

81.19 10.19
3.64 15.58 15.41 15.32 21.06

373,909

6.93

1,285

0.02

91,656

1.70

115,229

2.14

165,739

3.07

2005 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 2005

Average amount ($)
2,480,688 2,391,744
88,943

Per capita amount ($)
45.99 44.34
1.65

1,720,916 1,017,029
703,888

31.90 18.85 13.05

12,365

0.23

934,277 452,599 481,679

17.32 8.39 8.93

1,723,730

31.95

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

2,230,997
3,954,710
2,180,779 618,295
1,442,630 3,253,163 1,196,515 1,370,341 1,580,925 2,852,294
509,563 1,445,597
482,529 699,317 404,369 703,443 456,979

41.36
73.31
32.80 23.78 17.96 17.35 15.94 15.63 13.94
9.17 9.09 9.06 7.87 7.51 6.88 6.50 6.11

T - 3

2005 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 ($)

42,008,351 11,356,308
1,440,750 1,082,975 5,078,628

191.88 102.30
23.07 23.38 78.73

3,686,567 4,484,126
787,432 585,552 5,283,107

31.78 40.74 11.86 10.19 82.43

62,488,081 18,012,324
3,014,192 4,573,263 4,273,201

561.38 176.66
46.02 86.63 75.60

2,592,998 696,380 156,906 212,804 69,206

22.35 6.90 2.27 3.72 1.11

T 2005
Number reporting
16 14 28 66 43
50 41 69 119 44
49 48 73 115 22
50 47 67 119 44

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 ($)
4,660,062 29,010,104 26,087,081

Per capita amount ($)
39.65 212.70 480.93

Number reporting
40 35 152

T - 4

2005 County Fiscal Planning Guide

T

2005

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 Jails 4 Parks and recreation facilites 5 All other 6 Multi-purpose 7 Industrial revenue bonds 8 All other 9 Highways, streets and drainage 10 Public buildings 11 Jails 12 Parks and recreation facilities

revenue bond

77,645,549

34

G.O.

48,065,000

1

G.O.

21,119,801

10

G.O.

19,881,550

8

revenue bond

19,627,974

14

G.O.

11,451,599

14

revenue bond

10,573,771

7

G.O.

8,427,152

13

G.O.

8,307,322

6

G.O.

6,576,220

15

lease pool

6,497,582

15

revenue bond

6,335,589

5

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

3,825,763

53

0

0

5,283

1

62,027

11

796,191

61

382,128

38

7,613,119

56

0

0

4,665

1

71,777

13

870,309

63

708,561

37

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
4,340,476 14,301,522 18,641,998

As % of current operations
14.6% 48.1% 62.8%

T - 5

2006 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 All additional revenues 6 Fines, forfeits and court fees 7 State intergovernmental revenues 8 Motor vehicle taxes 9 Insurance premiums taxes 10 State DHR health grants 11 Solid waste system 12 Other service charges 13 Interest earnings on investments 14 Federal intergovernmental revenues 15 Intangible taxes (regular and recording) 16 Other enterprise funds 17 Business licenses and occupational taxes 18 Landfill fees 19 Tax collection fees 20 Building permits 21 Ambulance charges 22 FIFA, penalties, interest and cost 23 Special assessments 24 Public utilities taxes 25 Other excise and special use taxes 26 Alcoholic beverage taxes 27 Franchise payments taxes 28 Airport 29 Fire service subscription fees 30 Hotel/motel tax 31 Other local intergovernmental revenues 32 Fee collections of county officers 33 Parks and recreation charges 34 Rents and royalties 35 Receipts from sale of materials 36 Other licenses, permits and fees 37 Alcoholic beverage taxes 38 Receipts from sale of real property 39 Parking facilities and meters 40 Mobile home 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
T - 6

T 2006

Per capita amount ($)
1,112.26 313.25 141.03 128.37 108.40 34.82 33.88 33.82 27.39 25.56 20.31 19.83 17.82 17.36 16.64 15.82 15.75 15.73 14.09 13.14 12.82
7.74 6.88 6.35 6.20 6.03 5.65 5.55 5.42 5.12 5.03 4.96 4.67 3.52 3.17 2.78 2.56 1.71 1.66 0.55 0.42 0.27 0.17 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 28.2% 12.7% 11.5% 9.7% 3.1% 3.0% 3.0% 2.5% 2.3% 1.8% 1.8% 1.6% 1.6% 1.5% 1.4% 1.4% 1.4% 1.3% 1.2% 1.2% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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 General administration 8 Highways and streets 9 Fire department 10 Purchase of equipment and land 11 Other general expenditures 12 Other enterprise funds 13 General insurance 14 Gas supply system 15 Debt service costs 16 Superior court 17 Solid waste system 18 State DHR health grants 19 Ambulance service 20 Correctional institute 21 Parks and recreation 22 Public health 23 Public welfare and social services 24 General government buildings 25 Payments to other hospitals 26 Libraries 27 Garbage and trash collection 28 Clerk of courts 29 Juvenile and magistrate court 30 Tax commissioner 31 Tax assessor/appraiser 32 Garbage and trash disposal 33 State Court 34 Building inspection and regulation 35 Community development 36 Financial administration 37 Drainage 38 Legal fees 39 Probate court 40 Airport 41 Natural resources 42 Education (general government) 43 Parking facilities and meters 44 Electric supply system 45 Municipal court
T - 7

T 2005

Per capita amount ($)
1,174.73 213.61 80.57 68.04 58.80 55.77 54.68 46.54 44.39 42.44 41.51 32.61 29.38 26.23 25.15 24.39 23.33 21.60 21.08 20.49 20.47 19.18 15.70 15.41 14.72 14.55 13.26 13.04 11.87 11.29 10.26 10.18 10.18
9.95 9.82 9.53 9.52 6.78 6.70 3.99 3.83 1.94 1.70 0.29 0.00 0.00

Percent of total
expenditures
100.0% 18.2% 6.9% 5.8% 5.0% 4.7% 4.7% 4.0% 3.8% 3.6% 3.5% 2.8% 2.5% 2.2% 2.1% 2.1% 2.0% 1.8% 1.8% 1.7% 1.7% 1.6% 1.3% 1.3% 1.3% 1.2% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.8% 0.6% 0.6% 0.3% 0.3% 0.2% 0.1% 0.0% 0.0% 0.0%

2005 County Fiscal Planning Guide

A

2005

County Group -

A

Number Reporting =

18

Population Range = 100,000 and Above

2004 Estimated Population

4,836,060

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 ($)

205,101,393

763.40

99,642,306 79,620,106 20,022,201

370.87 296.35
74.52

39,023,086 18,072,215
0 20,950,871

145.25 67.27 0.00 77.98

9,956,023 1,536,267 6,447,839 1,136,205
726,929 108,783

37.06 5.72
24.00 4.23 2.71 0.40

7,646,951
19,285,437 8,575,859 4,638,053 1,123,368 4,948,157

28.46
71.78 31.92 17.26
4.18 18.42

29,547,588 6,884,259
22,663,329

109.98 25.62 84.35

2005 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 2005

Average amount ($)

Per capita amount ($)

167,238,610
35,763,231 2,687,313 2,695,742 2,401,066 14,821,586 4,402,929 7,329,500 1,425,094
56,318,416 13,270,550 13,392,768
1,480,288 13,271,612 14,903,198

622.47
133.11 10.00 10.03 8.94 55.17 16.39 27.28 5.30
209.62 49.39 49.85 5.51 49.40 55.47

17,609,343 8,070,425 2,868,756 3,246,219 661,821 2,762,122 0

65.54 30.04 10.68 12.08
2.46 10.28
0.00

22,039,205 4,269,167 1,479,824 3,788,924 5,329,667 2,533,571 4,638,053

82.03 15.89
5.51 14.10 19.84
9.43 17.26

500,185

1.86

5,735

0.02

299,506

1.11

17,304

0.06

177,640

0.66

2005 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 2005

Average amount ($)
10,435,755 9,900,103 535,652

Per capita amount ($)
38.84 36.85
1.99

10,255,491 5,409,595 4,845,896

38.17 20.13 18.04

33,369

0.12

5,877,705 2,753,251 3,124,454

21.88 10.25 11.63

8,405,910

31.29

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Highways and streets (Const.) 2 Other expenditures (Const.) 3 General administration (Const.) 4 Parks and recreation (Const.) 5 General government buildings (Const.) 6 Police department (Land) 7 Drainage (Const.) 8 Parks and recreation (Land) 9 Highways and streets (Land) 10 Jail (Const.) 11 General administration (Land) 12 Libraries (Const.) 13 Fire department (Land) 14 Juvenile and magistrate court (Const.) 15 Community development (Const.) 16 General government buildings (Land) 17 Fire department (Const.) 18 Natural resources (Const.)

A- 3

11,538,468
19,749,164
9,002,124 5,654,028 6,862,391 4,092,055 3,226,489 4,005,446 3,116,836 2,214,990 1,970,155 1,810,691 1,653,895 1,768,374 1,247,435 1,959,673 1,981,162
998,929 1,155,928
496,351

42.95
73.51
32.17 21.39 13.84 13.70 10.12
9.62 7.99 7.57 7.33 7.00 6.16 5.88 4.61 4.50 4.01 3.89 3.89 3.76

2005 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

120,691,000 18,402,229 2,971,644 2,726,576 33,050,000

194.37 58.84 8.33 11.09 72.97

10,023,423 14,074,556
2,474,198 1,724,002 37,275,000

33.04 36.16
8.06 6.75 82.29

222,552,936 58,801,763 9,794,078 20,649,411 59,500,000

686.29 160.94
31.90 91.53 90.98

7,950,860 2,563,833
587,706 989,250 441,103

26.21 6.59 1.91 3.87 0.97

A 2005
Number reporting
5 4 3 6 4
14 9 10 16 4
12 10 10 15 1
14 9 10 16 4

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 ($)
8,506,577 47,941,078 155,713,276
A -4

Per capita amount ($)
31.66 178.44 579.57

Number reporting
18 18 18

2005 County Fiscal Planning Guide

A

2005

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

Purpose

Type of issue

Number Amount ($) reporting

1 Water/sewer system 2 Parks and recreation facilites 3 All purposes 4 Education 5 Highways, streets and drainage 6 All other 7 Jails 8 Jails 9 Multi-purpose 10 All other 11 Industrial revenue bonds 12 Public buildings

revenue bond 236,024,305

10

G.O.

70,333,370

2

short-term

59,500,000

1

G.O.

48,065,000

1

G.O.

45,596,000

1

revenue bond

38,732,702

5

G.O.

36,107,202

5

lease pool

31,155,000

2

G.O.

26,718,815

2

lease pool

23,671,916

7

revenue bond

23,095,000

3

G.O.

20,166,813

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

27,790,563

12

0

0

0

0

386,834

5

4,330,053

14

2,228,563

7

58,055,640

12

0

0

0

0

413,685

5

3,753,983

14

4,868,800

7

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
24,705,647 80,554,383 105,260,030

As % of current operations
15.2% 49.5% 64.7%

A -5

2006 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 All additional revenues 6 Fines, forfeits and court fees 7 State intergovernmental revenues 8 Motor vehicle taxes 9 Insurance premiums taxes 10 State DHR health grants 11 Solid waste system 12 Other service charges 13 Interest earnings on investments 14 Federal intergovernmental revenues 15 Intangible taxes (regular and recording) 16 Other enterprise funds 17 Business licenses and occupational taxes 18 Landfill fees 19 Tax collection fees 20 Building permits 21 Ambulance charges 22 FIFA, penalties, interest and cost 23 Special assessments 24 Public utilities taxes 25 Other excise and special use taxes 26 Alcoholic beverage taxes 27 Franchise payments taxes 28 Airport 29 Fire service subscription fees 30 Hotel/motel tax 31 Other local intergovernmental revenues 32 Fee collections of county officers 33 Parks and recreation charges 34 Rents and royalties 35 Receipts from sale of materials 36 Other licenses, permits and fees 37 Alcoholic beverage taxes 38 Receipts from sale of real property 39 Parking facilities and meters 40 Mobile home 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 2006

Per capita amount ($)
1,112.26 313.25 141.03 128.37 108.40 34.82 33.88 33.82 27.39 25.56 20.31 19.83 17.82 17.36 16.64 15.82 15.75 15.73 14.09 13.14 12.82
7.74 6.88 6.35 6.20 6.03 5.65 5.55 5.42 5.12 5.03 4.96 4.67 3.52 3.17 2.78 2.56 1.71 1.66 0.55 0.42 0.27 0.17 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 28.2% 12.7% 11.5% 9.7% 3.1% 3.0% 3.0% 2.5% 2.3% 1.8% 1.8% 1.6% 1.6% 1.5% 1.4% 1.4% 1.4% 1.3% 1.2% 1.2% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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 Jail 6 Fire department 7 General administration 8 Sheriff's department 9 Purchase of equipment and land 10 Highways and streets 11 Other enterprise funds 12 Debt service costs 13 General insurance 14 Other general expenditures 15 Superior court 16 Parks and recreation 17 Public welfare and social services 18 Libraries 19 State DHR health grants 20 General government buildings 21 Solid waste system 22 Payments to other hospitals 23 Public health 24 Ambulance service 25 Correctional institute 26 Juvenile and magistrate court 27 Community development 28 Clerk of courts 29 State Court 30 Building inspection and regulation 31 Tax commissioner 32 Financial administration 33 Tax assessor/appraiser 34 Drainage 35 Legal fees 36 Garbage and trash collection 37 Airport 38 Garbage and trash disposal 39 Probate court 40 Natural resources 41 Education (general government) 42 Parking facilities and meters 43 Electric supply system 44 Gas supply system 45 Municipal court
A -7

A 2005

Per capita amount ($)
1,237.06 268.58 94.35 79.39 61.49 57.12 55.47 55.17 49.39 42.95 36.85 33.36 32.64 32.07 31.29 30.04 20.13 19.84 18.04 17.26 16.39 15.87 14.90 14.10 13.76 12.41 12.08 11.63 11.23 11.13 11.07 10.03 10.00
8.94 7.53 7.09 3.15 2.91 2.57 2.46 1.32 0.86 0.16 0.00 0.00 0.00

Percent of total
expenditures
100.0% 21.7% 7.6% 6.4% 5.0% 4.6% 4.5% 4.5% 4.0% 3.5% 3.0% 2.7% 2.6% 2.6% 2.5% 2.4% 1.6% 1.6% 1.5% 1.4% 1.3% 1.3% 1.2% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

2005 County Fiscal Planning Guide

B

2005

County Group Number Reporting = Population Range = 2004 Estimated Population

B 16 50,000 - 99,999 1,173,163

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 ($)

51,517,671

702.62

17,489,668 13,421,790
4,067,878

238.53 183.05
55.48

16,472,561 6,997,035 0 9,475,526

224.66 95.43 0.00
129.23

2,562,801 373,171
1,603,525 375,281 206,150 4,673

34.95 5.09
21.87 5.12 2.81 0.06

712,317
7,994,247 3,664,373 3,259,944
647,374 422,557

9.71
109.03 49.98 44.46 8.83 5.76

6,286,078 2,087,061 4,199,017

85.73 28.46 57.27

2005 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 2005

Average amount ($)

Per capita amount ($)

38,810,500
6,089,199 405,057 706,817 707,836
2,557,435 909,025 342,526 460,503
13,496,745 4,616,272 1,060,983 868,589 4,308,062 2,642,839

529.31
83.05 5.52 9.64 9.65
34.88 12.40
4.67 6.28
184.07 62.96 14.47 11.85 58.75 36.04

3,327,375 1,040,417
275,880 913,228 297,849 800,001
0

45.38 14.19
3.76 12.45
4.06 10.91
0.00

7,170,651 12,500 12,563
2,212,159 623,334
1,050,152 3,259,944

97.80 0.17 0.17
30.17 8.50
14.32 44.46

409,365

5.58

0

0.00

107,737

1.47

127,992

1.75

173,636

2.37

2005 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 2005

Average amount ($)
2,876,918 2,726,213
150,705

Per capita amount ($)
39.24 37.18
2.06

2,236,248 1,643,512
592,736

30.50 22.41
8.08

70,188

0.96

817,732 535,402 282,330

11.15 7.30 3.85

2,316,078

31.59

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

Purpose

Average amount ($)

Per capita amount ($)

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

3,717,921
5,761,972
5,851,135 3,278,949 2,684,715 1,962,442 1,995,033 1,409,974 1,253,855
933,582 721,265 752,627 722,349 586,037 536,811 440,996 476,127 385,275 439,981 274,225

50.71
78.58
62.24 39.49 35.78 28.49 26.41 19.01 15.08 12.85 12.08 10.26
9.75 8.04 7.34 5.93 5.73 5.25 4.92 3.74

2005 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

9,770,000 44,300,000
1,799,046 993,943
6,045,553

144.16 576.67
21.95 13.77 80.28

2,859,982 4,984,848 1,704,869
779,280 5,663,006

39.36 66.42 23.86 10.71 71.78

19,471,946 21,576,221
3,123,855 4,050,215 4,021,639

267.99 278.70
41.80 54.74 49.68

978,581 727,229 198,256 215,813
45,845

13.47 9.39 2.65 2.92 0.60

B 2005
Number reporting
4 1 2 8 5
13 7 6 14 5
13 8 7 13 4
13 8 7 13 4

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 ($)
880,825 7,286,165 26,570,860
B -4

Per capita amount ($)
12.01 99.37 362.38

Number reporting
16 16 16

2005 County Fiscal Planning Guide

B

2005

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 All other 5 Solid waste system 6 Parks and recreation facilities 7 All purposes 8 Jails 9 Public buildings 10 Parks and recreation facilites 11 Water/sewer system 12 Public buildings

revenue bond

23,190,554

7

G.O.

21,046,190

4

G.O.

20,433,335

3

revenue bond

17,268,750

4

G.O.

6,762,500

2

revenue bond

6,639,637

2

short-term

4,021,639

4

G.O.

3,985,000

2

lease pool

3,700,828

7

G.O.

3,305,000

1

other long-term

3,182,456

5

G.O.

2,325,000

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

3,545,446

9

0

0

0

0

83,335

3

1,067,399

10

651,461

8

3,884,813

11

0

0

0

0

118,199

3

1,737,943

12

489,460

6

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
5,481,378 17,053,025 22,534,404

As % of current operations
15.4% 48.0% 63.4%

B -5

2005 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 Water and sewer system 5 State intergovernmental revenues 6 State DHR health grants 7 Fines, forfeits and court fees 8 Solid waste system 9 Motor vehicle taxes 10 Insurance premiums taxes 11 Ambulance charges 12 Other enterprise funds 13 Public utilities taxes 14 Other service charges 15 Fire service subscription fees 16 Tax collection fees 17 Other local intergovernmental revenues 18 All additional revenues 19 Intangible taxes (regular and recording) 20 Hotel/motel tax 21 Landfill fees 22 Airport 23 Interest earnings on investments 24 Building permits 25 Federal intergovernmental revenues 26 FIFA, penalties, interest and cost 27 Alcoholic beverage taxes 28 Parks and recreation charges 29 Fee collections of county officers 30 Franchise payments taxes 31 Rents and royalties 32 Special assessments 33 Receipts from sale of materials 34 Business licenses and occupational taxes 35 Mobile home taxes 36 Other licenses, permits and fees 37 Receipts from sale of real property 38 Other excise and special use taxes 39 Alcoholic beverage taxes 40 Parking facilities and meters 41 Railroad equipment tax 42 Cemetery fees 43 Electric supply system 44 Garbage and trash collection charges 45 Gas supply system 46 Hospital charges 47 MARTA sales tax
B -6

B 2005

Per capita amount ($)
885.51 183.05 129.23 100.48 83.93 49.98 44.46 34.96 22.46 21.95 21.87 17.21 16.72 15.29 15.10 13.97 10.46
9.96 9.12 7.92 7.25 6.38 6.37 6.14 6.01 5.76 5.70 5.09 4.17 3.47 3.23 3.07 2.97 2.84 2.72 1.46 1.41 1.27 0.97 0.62 0.27 0.19 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 20.7% 14.6% 11.3% 9.5% 5.6% 5.0% 3.9% 2.5% 2.5% 2.5% 1.9% 1.9% 1.7% 1.7% 1.6% 1.2% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Construction (non-utility) 2 Water and sewer system 3 Jail 4 Sheriff's department 5 Purchase of equipment and land 6 State DHR health grants 7 Correctional institute 8 Police department 9 Highways and streets 10 Fire department 11 General administration 12 Other general expenditures 13 Public health 14 Solid waste system 15 Parks and recreation 16 Debt service costs 17 Ambulance service 18 Other enterprise funds 19 Superior court 20 Garbage and trash disposal 21 Juvenile and magistrate court 22 General government buildings 23 Clerk of courts 24 Tax assessor/appraiser 25 Tax commissioner 26 Airport 27 Building inspection and regulation 28 Public welfare and social services 29 General insurance 30 Libraries 31 Legal fees 32 Garbage and trash collection 33 State Court 34 Financial administration 35 Drainage 36 Probate court 37 Community development 38 Education (general government) 39 Payments to other hospitals 40 County/municipal hospital 41 Natural resources 42 Electric supply system 43 Gas supply system 44 Municipal court 45 Parking facilities and meters
B -7

B 2005

Per capita amount ($)
913.70 78.58 75.00 63.46 62.96 50.71 44.46 42.07 41.36 37.18 36.04 34.88 33.60 30.17 29.68 22.41 19.53 17.22 16.43 14.19 13.02 12.45 12.40 10.91 10.51 9.64 9.03 8.70 8.50 8.44 8.08 7.86 7.44 6.89 6.25 4.65 4.06 4.05 3.71 3.56 2.13 1.47 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 8.6% 8.2% 6.9% 6.9% 5.5% 4.9% 4.6% 4.5% 4.1% 3.9% 3.8% 3.7% 3.3% 3.2% 2.5% 2.1% 1.9% 1.8% 1.6% 1.4% 1.4% 1.4% 1.2% 1.2% 1.1% 1.0% 1.0% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.5% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0%

2005 County Fiscal Planning Guide

C

2005

County Group Number Reporting = Population Range = 2004 Estimated Population

C 29 25,000 - 49,999 1,013,021

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 ($)

20,577,656

589.08

7,529,201 5,857,002 1,672,199

215.54 167.67
47.87

6,110,603 2,587,821
187,913 3,334,870

174.93 74.08 5.38 95.47

1,082,121 127,119 850,341 11,881 70,701 22,079

30.98 3.64
24.34 0.34 2.02 0.63

336,632
2,553,208 1,194,020
869,680 244,647 244,862

9.64
73.09 34.18 24.90
7.00 7.01

2,965,891 1,094,515 1,871,376

84.91 31.33 53.57

2005 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 2005

Average amount ($)

Per capita amount ($)

16,030,125
2,811,257 254,351 346,472 399,665
1,015,191 420,715 245,102 129,761
4,748,005 2,046,919
70,069 478,499 1,601,637 550,881

458.90
80.48 7.28 9.92 11.44
29.06 12.04
7.02 3.71
135.92 58.60 2.01 13.70 45.85 15.77

1,424,806 437,515 111,922 320,390 182,882 372,098 0

40.79 12.52
3.20 9.17 5.24 10.65 0.00

2,254,626 16,726 23,486
321,974 241,168 781,592 869,680

64.54 0.48 0.67 9.22 6.90
22.37 24.90

477,557 296
71,704 220,051 185,506

13.67 0.01 2.05 6.30 5.31

2005 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 2005

Average amount ($)
1,990,780 1,953,340
37,440

Per capita amount ($)
56.99 55.92
1.07

678,645 493,125 185,520

19.43 14.12
5.31

1,437

0.04

329,485

9.43

204,549

5.86

124,936

3.58

1,313,528

37.60

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 Superior court (Const.) 4 Jail (Const.) 5 Sheriffs department (Const.) 6 General administration (Const.) 7 Other expenditures (Const.) 8 Drainage (Const.) 9 Highways and streets (Land) 10 Public health (Const.) 11 Parks and recreation (Const.) 12 Community development (Const.) 13 Garbage and trash disposal (Const.) 14 Natural resources (Const.) 15 Sheriffs department (Land) 16 Community development (Land) 17 Libraries (Const.) 18 Fire department (Const.)
C- 3

1,015,810
2,778,783
3,108,735 1,442,058 1,434,861
908,428 687,122 511,519 647,316 602,509 449,467 437,318 375,507 376,926 272,628 280,018 210,313 154,294 164,858 175,323

29.08
79.55
81.71 39.52 32.36 26.28 24.55 19.50 18.18 13.59 12.57 10.96 10.22
9.84 6.86 6.31 5.97 5.06 4.75 4.64

2005 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

6,565,000 4,274,759 2,561,294 1,623,856 4,107,143

230.46 112.22
76.01 45.70 112.74

345,408 726,139 698,561 591,473 3,250,000

9.92 19.63 20.07 16.98 88.26

6,679,966 4,515,034 3,432,626 3,209,334 3,250,000

191.88 129.19
99.80 92.11 108.51

285,754

8.21

145,336

4.16

122,049

3.42

121,086

3.48

59,431

1.61

C 2005
Number reporting
2 4 9 14 7
13 6 17 24 8
13 9 20 24 3
13 9 17 24 8

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 ($)
116,010 715,483 10,829,025
C -4

Per capita amount ($)
3.32 20.48 310.01

Number reporting
29 29 29

2005 County Fiscal Planning Guide

C

2005

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

G.O.

13,500,000

1

G.O.

11,780,000

1

revenue bond

7,740,648

10

other long-term

6,688,595

3

other long-term

6,665,000

1

lease pool

4,794,934

10

revenue bond

4,042,790

2

short-term

3,250,000

3

G.O.

2,757,400

2

G.O.

2,526,835

2

G.O.

2,445,000

1

other long-term

2,129,513

13

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

659,396

14

0

0

27,872

1

41,161

2

571,728

15

173,439

11

1,181,499

14

0

0

24,611

1

50,743

2

757,645

15

291,365

11

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
2,043,756 6,879,256 8,923,012

As % of current operations
13.5% 45.4% 58.9%

C -5

2006 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 DHR health grants 6 State intergovernmental revenues 7 Fines, forfeits and court fees 8 Gas supply system 9 Solid waste system 10 Airport 11 Insurance premiums taxes 12 Motor vehicle taxes 13 Ambulance charges 14 Other excise and special use taxes 15 Garbage and trash collection charges 16 Other service charges 17 Other enterprise funds 18 Federal intergovernmental revenues 19 Landfill fees 20 Tax collection fees 21 Other local intergovernmental revenues 22 Fee collections of county officers 23 Public utilities taxes 24 All additional revenues 25 Building permits 26 Intangible taxes (regular and recording) 27 FIFA, penalties, interest and cost 28 Special assessments 29 Interest earnings on investments 30 Fire service subscription fees 31 Parks and recreation charges 32 Receipts from sale of materials 33 Alcoholic beverage taxes 34 Rents and royalties 35 Hotel/motel tax 36 Mobile home taxes 37 Business licenses and occupational taxes 38 Franchise payments taxes 39 Receipts from sale of real property 40 Other licenses, permits and fees 41 Railroad equipment tax 42 Cemetery fees 43 Alcoholic beverage taxes 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 Parking facilities and meters
C -6

C 2006

Per capita amount ($)
882.46 180.92 113.07 79.80 51.76 39.89 36.16 35.57 31.14 27.52 26.72 26.15 22.81 21.14 19.79 16.30 13.82 13.41 10.45
9.60 9.34 7.89 7.66 7.62 7.10 6.70 6.62 6.10 5.56 5.33 4.92 4.64 3.91 3.73 3.47 3.42 2.88 2.30 2.29 1.96 1.28 0.78 0.54 0.42 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 20.5% 12.8% 9.0% 5.9% 4.5% 4.1% 4.0% 3.5% 3.1% 3.0% 3.0% 2.6% 2.4% 2.2% 1.8% 1.6% 1.5% 1.2% 1.1% 1.1% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Construction (non-utility) 2 Water and sewer system 3 Sheriff's department 4 Highways and streets 5 Jail 6 Solid waste system 7 Correctional institute 8 Other general expenditures 9 Purchase of equipment and land 10 General administration 11 Ambulance service 12 Police department 13 Gas supply system 14 State DHR health grants 15 Airport 16 Other enterprise funds 17 Garbage and trash disposal 18 Fire department 19 Parks and recreation 20 General insurance 21 Garbage and trash collection 22 Superior court 23 General government buildings 24 Tax assessor/appraiser 25 Clerk of courts 26 Debt service costs 27 Tax commissioner 28 Public health 29 Juvenile and magistrate court 30 Financial administration 31 Drainage 32 Payments to other hospitals 33 Building inspection and regulation 34 Public welfare and social services 35 State Court 36 Libraries 37 Legal fees 38 Probate court 39 Community development 40 County/municipal hospital 41 Natural resources 42 Education (general government) 43 Parking facilities and meters 44 Electric supply system 45 Municipal court
C -7

C 2005

Per capita amount ($)
885.78 88.99 72.15 58.60 55.92 47.17 37.80 37.79 37.60 29.87 29.06 28.63 26.90 25.15 24.90 23.20 22.62 16.83 16.18 15.47 15.43 13.35 12.89 12.04 11.44 11.26 10.34 9.92 9.22 9.17 8.92 8.87 7.95 7.09 6.90 6.76 5.56 5.49 5.24 4.48 4.45 2.29 1.59 0.33 0.00 0.00

Percent of total
expenditures
100.0% 10.0% 8.1% 6.6% 6.3% 5.3% 4.3% 4.3% 4.2% 3.4% 3.3% 3.2% 3.0% 2.8% 2.8% 2.6% 2.6% 1.9% 1.8% 1.7% 1.7% 1.5% 1.5% 1.4% 1.3% 1.3% 1.2% 1.1% 1.0% 1.0% 1.0% 1.0% 0.9% 0.8% 0.8% 0.8% 0.6% 0.6% 0.6% 0.5% 0.5% 0.3% 0.2% 0.0% 0.0% 0.0%

2005 County Fiscal Planning Guide

D

2005

County Group Number Reporting = Population Range = 2004 Estimated Population

D 40 15,000 - 24,999 793,890

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 ($)

13,093,406

659.71

5,357,979 3,957,091 1,400,887

269.96 199.38
70.58

3,788,226 1,480,789
0 2,307,437

190.87 74.61 0.00
116.26

670,278 66,677
498,321 66,353 33,934 4,993

33.77 3.36
25.11 3.34 1.71 0.25

167,053
1,146,519 640,809 186,277 188,126 131,307

8.42
57.77 32.29
9.39 9.48 6.62

1,963,351 703,247
1,260,104

98.92 35.43 63.49

2005 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 2005

Average amount ($)

Per capita amount ($)

10,121,639
1,838,657 143,317 220,388 256,308 661,892 244,120 244,050 68,581
2,679,448 1,395,687
0 125,294 775,627 382,841

509.98
92.64 7.22 11.10 12.91 33.35
12.30 12.30
3.46
135.00 70.32 0.00 6.31 39.08 19.29

876,253 230,273
44,638 178,599 142,798 279,945
0

44.15 11.60
2.25 9.00 7.19 14.10 0.00

1,459,471 85,122 48,646
291,341 194,606 653,479 186,277

73.54 4.29 2.45
14.68 9.81
32.93 9.39

355,906 0
69,234 92,728 193,944

17.93 0.00 3.49 4.67 9.77

2005 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 2005

Average amount ($)
1,474,272 1,463,353
10,919

Per capita amount ($)
74.28 73.73
0.55

431,001 326,403 104,597

21.72 16.45
5.27

690

0.03

248,630 107,642 140,988

12.53 5.42 7.10

757,312

38.16

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

Purpose

Average amount ($)

Per capita amount ($)

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

D- 3

760,940
1,389,064
1,177,167 1,233,220
701,700 727,437 759,645 656,128 422,669 536,496 406,575 500,253 573,858 347,456 235,116 181,071 152,658 148,864 101,879 125,077

38.34
69.99
61.64 51.67 38.28 36.63 35.29 33.14 27.20 26.57 25.70 25.59 25.04 17.65 10.83
9.12 7.90 6.90 6.37 6.26

2005 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

5,330,306 5,920,833
438,723 1,322,413 1,303,229

272.79 328.26
22.48 66.67 69.02

370,693 1,038,594
326,525 374,533 1,464,461

17.71 52.26 17.13 18.68 75.93

6,438,244 4,226,705 1,372,681 2,134,062 1,082,393

307.66 217.62
70.30 106.59
57.22

256,581 128,728
52,136 86,352 27,892

12.26 6.63 2.79 4.33 1.45

D 2005
Number reporting
2 3 8 15 9
6 8 18 30 8
6 11 18 30 4
6 11 16 31 8

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 ($)
326,140 276,764 7,666,358
D -4

Per capita amount ($)
16.43 13.94 386.27

Number reporting
40 40 40

2005 County Fiscal Planning Guide

D

2005

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

Purpose

Type of issue

Number Amount ($) reporting

1 Water/sewer system 2 All other 3 Water/sewer system 4 Jails 5 Jails 6 All other 7 Water/sewer system 8 Multi-purpose 9 Public buildings 10 Public buildings 11 Highways, streets and drainage 12 Solid waste system

revenue bond

10,569,617

3

revenue bond

6,285,612

1

lease pool

5,107,797

2

G.O.

4,596,000

2

lease pool

3,481,982

4

G.O.

3,058,444

3

other long-term

2,528,154

5

G.O.

2,484,000

5

G.O.

1,986,667

3

lease pool

1,912,175

6

G.O.

1,911,000

2

other long-term

1,561,816

3

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

85,946

8

0

0

0

0

0

0

160,702

16

54,197

8

316,322

8

0

0

0

0

3,021

1

296,783

16

80,771

9

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,167,500 4,331,628 5,499,129

As % of current operations
11.8% 43.6% 55.3%

D -5

2006 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 Fines, forfeits and court fees 6 State intergovernmental revenues 7 Water and sewer system 8 Special assessments 9 Insurance premiums taxes 10 Motor vehicle taxes 11 Ambulance charges 12 Cemetery fees 13 Solid waste system 14 Federal intergovernmental revenues 15 Other enterprise funds 16 Other local intergovernmental revenues 17 Receipts from sale of materials 18 Other service charges 19 Landfill fees 20 Garbage and trash collection charges 21 Tax collection fees 22 State DHR health grants 23 Fee collections of county officers 24 All additional revenues 25 Interest earnings on investments 26 Building permits 27 Intangible taxes (regular and recording) 28 FIFA, penalties, interest and cost 29 Hotel/motel tax 30 Fire service subscription fees 31 Rents and royalties 32 Parks and recreation charges 33 Alcoholic beverage taxes 34 Mobile home taxes 35 Receipts from sale of real property 36 Other excise and special use taxes 37 Business licenses and occupational taxes 38 Franchise payments taxes 39 Other licenses, permits and fees 40 Alcoholic beverage taxes 41 Railroad equipment tax 42 Airport 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 Parking facilities and meters
D -6

D 2006

Per capita amount ($)
953.21 224.03 127.10 87.26 43.82 41.14 32.50 31.90 31.75 27.89 23.04 20.75 20.25 20.11 17.97 16.62 16.17 16.06 15.89 14.89 14.35 10.43 10.26
9.61 9.00 8.10 7.55 7.10 6.87 6.37 5.77 5.41 4.49 3.73 3.15 2.87 2.30 2.27 2.08 0.90 0.75 0.72 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 23.5% 13.3% 9.2% 4.6% 4.3% 3.4% 3.3% 3.3% 2.9% 2.4% 2.2% 2.1% 2.1% 1.9% 1.7% 1.7% 1.7% 1.7% 1.6% 1.5% 1.1% 1.1% 1.0% 0.9% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 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%

2005 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Construction (non-utility) 2 Water and sewer system 3 Highways and streets 4 Sheriff's department 5 Jail 6 Purchase of equipment and land 7 Other general expenditures 8 Ambulance service 9 Solid waste system 10 Correctional institute 11 General administration 12 County/municipal hospital 13 Fire department 14 Garbage and trash disposal 15 Payments to other hospitals 16 Other enterprise funds 17 Parks and recreation 18 General insurance 19 Garbage and trash collection 20 Clerk of courts 21 Public health 22 Superior court 23 Tax assessor/appraiser 24 General government buildings 25 Financial administration 26 Tax commissioner 27 Public welfare and social services 28 State DHR health grants 29 Juvenile and magistrate court 30 Community development 31 Debt service costs 32 Building inspection and regulation 33 Airport 34 Probate court 35 Libraries 36 Drainage 37 State Court 38 Legal fees 39 Natural resources 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 2005

Per capita amount ($)
899.99 87.32 76.94 73.73 70.32 45.02 38.34 38.16 36.86 35.50 33.98 33.35 22.05 20.82 18.43 17.32 17.18 16.93 16.92 15.62 15.60 15.05 13.63 12.91 12.30 11.41 11.10 9.81 9.39 9.00 8.44 8.43 7.73 7.24 7.19 5.88 5.69 5.14 4.70 3.87 0.67 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 9.7% 8.5% 8.2% 7.8% 5.0% 4.3% 4.2% 4.1% 3.9% 3.8% 3.7% 2.5% 2.3% 2.0% 1.9% 1.9% 1.9% 1.9% 1.7% 1.7% 1.7% 1.5% 1.4% 1.4% 1.3% 1.2% 1.1% 1.0% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.4% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 County Fiscal Planning Guide

E

2005

County Group Number Reporting = Population Range = 2004 Estimated Population

E 21 10,000 - 14,999 242,778

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 ($)

7,204,860

623.21

3,012,382 2,476,766
535,617

260.57 214.24
46.33

1,731,850 727,039 0
1,004,811

149.80 62.89 0.00 86.91

366,821 52,061
289,502 9,326 9,797 6,135

31.73 4.50
25.04 0.81 0.85 0.53

66,478
583,744 345,993 125,480
69,408 42,863

5.75
50.49 29.93 10.85
6.00 3.71

1,443,585 619,748 823,838

124.87 53.61 71.26

2005 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 2005

Average amount ($)

Per capita amount ($)

5,919,025
1,192,332 62,418
146,234 183,109 514,493 134,780 116,271
35,027
1,594,118 914,996 300 79,695 464,156 134,970

511.99
103.14 5.40 12.65 15.84 44.50 11.66 10.06 3.03
137.89 79.15 0.03 6.89 40.15 11.67

530,683 122,668
27,255 94,592 120,822 165,347
0

45.90 10.61
2.36 8.18 10.45 14.30 0.00

916,570 128,814
27,635 74,048 163,358 397,236 125,480

79.28 11.14
2.39 6.41 14.13 34.36 10.85

380,056 0
48,337 140,774 190,945

32.87 0.00 4.18
12.18 16.52

2005 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 2005

Average amount ($)
772,657 771,096
1,561

Per capita amount ($)
66.83 66.70
0.14

187,689 149,617
38,072

16.23 12.94
3.29

4,341

0.38

133,598 25,411
108,187

11.56 2.20 9.36

206,981

17.90

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 (Const.) 2 Highways and streets (Const.) 3 General government buildings (Const.) 4 Parks and recreation (Const.) 5 Public welfare and social services (Land) 6 Fire department (Land) 7 Highways and streets (Land) 8 Other expenditures (Land) 9 Garbage and trash disposal (Const.) 10 Other expenditures (Const.) 11 Ambulance service (Land) 12 Sheriffs department (Land) 13 Fire department (Const.) 14 General government buildings (Land) 15 Parks and recreation (Land) 16 Libraries (Const.) 17 Garbage and trash collection (Land) 18 General administration (Land)
E- 3

364,653
388,486
497,620 398,019 229,984 157,382 146,752 116,689
93,166 96,066 69,720 78,516 54,690 51,097 40,375 39,012 36,695 32,903 29,422 24,157

31.54
33.60
36.71 35.46 20.05 13.51 12.69
9.95 8.12 8.06 6.49 6.47 4.68 4.42 3.91 3.49 3.12 3.04 2.61 2.06

2005 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

500,000 0
220,235 96,882
993,371

38.80 0.00
17.09 8.32
90.04

15,636 679,210 291,728 287,703 950,169

1.21 59.92 25.96 25.41 86.12

2,620,064 1,477,125
904,431 799,705 590,661

203.29 128.51
80.49 70.62 51.95

125,402

9.73

109,566

9.53

54,485

4.85

37,899

3.35

19,475

1.77

E 2005
Number reporting
1 0 1 9 7
1 5 3 13 7
1 4 3 13 5
1 4 3 13 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 ($)
77,117 178,283 3,311,808
E -4

Per capita amount ($)
6.67 15.42 286.47

Number reporting
21 21 21

2005 County Fiscal Planning Guide

E

2005

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

lease pool

3,384,637

2

revenue bond

2,620,064

1

G.O.

2,005,000

1

G.O.

1,231,750

2

lease pool

1,113,625

1

G.O.

922,010

1

other long-term

793,220

2

other long-term

670,754

1

short-term

590,661

5

G.O.

517,990

1

other long-term

445,189

1

lease pool

155,763

6

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

23,548

3

0

0

0

0

0

0

39,010

2

0

0

59,603

3

0

0

0

0

336

1

58,588

2

0

0

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
750,746 2,400,589 3,151,335

As % of current operations
13.0% 41.4% 54.4%

E -5

2006 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 State intergovernmental revenues 5 Solid waste system 6 Fines, forfeits and court fees 7 Other enterprise funds 8 Landfill fees 9 Receipts from sale of materials 10 Insurance premiums taxes 11 Motor vehicle taxes 12 Ambulance charges 13 Garbage and trash collection charges 14 Other service charges 15 Fee collections of county officers 16 All additional revenues 17 State DHR health grants 18 Other local intergovernmental revenues 19 Tax collection fees 20 FIFA, penalties, interest and cost 21 Federal intergovernmental revenues 22 Hotel/motel tax 23 Fire service subscription fees 24 Interest earnings on investments 25 Other excise and special use taxes 26 Rents and royalties 27 Receipts from sale of real property 28 Building permits 29 Parks and recreation charges 30 Mobile home taxes 31 Intangible taxes (regular and recording) 32 Alcoholic beverage taxes 33 Water and sewer system 34 Business licenses and occupational taxes 35 Other licenses, permits and fees 36 Railroad equipment tax 37 Franchise payments taxes 38 Alcoholic beverage taxes 39 Public utilities taxes 40 Airport 41 Cemetery fees 42 Electric supply system 43 Gas supply system 44 Hospital charges 45 MARTA sales tax 46 Parking facilities and meters 47 Special assessments
E -6

E 2006

Per capita amount ($)
847.42 224.21 105.67 66.09 47.96 43.79 38.60 31.83 26.39 26.37 26.07 25.47 23.60 17.65 16.63 13.09 11.79 11.14
9.01 8.66 6.61 6.15 5.67 5.52 5.31 5.14 5.02 4.91 4.57 4.25 3.91 3.88 3.72 2.53 1.52 1.47 1.16 1.00 0.60 0.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 26.5% 12.5% 7.8% 5.7% 5.2% 4.6% 3.8% 3.1% 3.1% 3.1% 3.0% 2.8% 2.1% 2.0% 1.5% 1.4% 1.3% 1.1% 1.0% 0.8% 0.7% 0.7% 0.7% 0.6% 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% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Sheriff's department 2 Correctional institute 3 Highways and streets 4 Solid waste system 5 Jail 6 Construction (non-utility) 7 County/municipal hospital 8 General administration 9 Ambulance service 10 Water and sewer system 11 Purchase of equipment and land 12 Payments to other hospitals 13 Garbage and trash disposal 14 Other general expenditures 15 Garbage and trash collection 16 Clerk of courts 17 General insurance 18 Tax assessor/appraiser 19 Public welfare and social services 20 Community development 21 Parks and recreation 22 General government buildings 23 Tax commissioner 24 Fire department 25 Superior court 26 State DHR health grants 27 Probate court 28 Juvenile and magistrate court 29 Financial administration 30 Public health 31 State Court 32 Debt service costs 33 Legal fees 34 Natural resources 35 Building inspection and regulation 36 Education (general government) 37 Libraries 38 Drainage 39 Police department 40 Airport 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Other enterprise funds 45 Parking facilities and meters
E -7

E 2005

Per capita amount ($)
869.93 79.15 75.25 66.70 47.72 47.23 47.12 46.60 44.50 37.94 36.31 31.54 24.89 23.50 22.23 19.45 16.81 16.58 15.84 14.13 13.32 12.94 12.88 12.65 11.67 11.10 10.85 10.45 8.54 7.69 7.54 5.65 5.59 5.43 4.97 3.92 3.66 3.29 3.17 0.59 0.55 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 9.1% 8.6% 7.7% 5.5% 5.4% 5.4% 5.4% 5.1% 4.4% 4.2% 3.6% 2.9% 2.7% 2.6% 2.2% 1.9% 1.9% 1.8% 1.6% 1.5% 1.5% 1.5% 1.5% 1.3% 1.3% 1.2% 1.2% 1.0% 0.9% 0.9% 0.6% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 County Fiscal Planning Guide

F

2005

County Group Number Reporting = Population Range = 2004 Estimated Population

F 29 Less than 10,000 194,457

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 ($)

4,138,973

617.26

1,917,441 1,549,118
368,323

285.95 231.02
54.93

678,726 263,503
0 415,223

101.22 39.30 0.00 61.92

183,091 16,387
161,272 3,289 2,107 36

27.30 2.44
24.05 0.49 0.31 0.01

26,039
701,509 510,265
99,089 41,982 50,172

3.88
104.62 76.10 14.78 6.26 7.48

632,167 237,871 394,297

94.28 35.47 58.80

2005 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 2005

Average amount ($)

Per capita amount ($)

3,214,193
770,458 71,766
100,734 98,036
321,104 75,610 84,324 18,885
712,686 453,175
4,929 38,623 180,131 35,828

479.34
114.90 10.70 15.02 14.62 47.89 11.28 12.58 2.82
106.29 67.58 0.74 5.76 26.86 5.34

335,799 72,188 17,699 53,242 93,245 99,424 0

50.08 10.77
2.64 7.94 13.91 14.83 0.00

540,460 15,811 0 84,196
104,750 236,613
99,089

80.60 2.36 0.00
12.56 15.62 35.29 14.78

192,702 2,922
36,022 76,685 77,073

28.74 0.44 5.37
11.44 11.49

2005 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 2005

Average amount ($)
439,368 439,368
0

Per capita amount ($)
65.52 65.52
0.00

71,008 49,579 21,429

10.59 7.39 3.20

266

0.04

60,558

9.03

12,116

1.81

48,441

7.22

90,887

13.55

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

Purpose

Average amount ($)

Per capita amount ($)

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

227,915
451,334
750,290 381,103 590,220 470,603 397,584 189,541 173,022 152,846 102,928
68,587 87,274 66,868 45,600 52,327 34,942 25,617 35,911 23,054

33.99
67.31
93.30 92.93 87.42 67.10 64.11 26.01 25.49 22.62 14.02 12.82 10.88
8.43 6.48 6.09 5.58 5.14 4.97 2.86

2005 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

2,654,000 3,108,931
209,260 265,947 774,599

291.09 314.88
24.34 35.71 102.47

30,182 1,037,099
48,895 91,601 889,566

5.20 132.36
6.41 13.27 121.81

2,514,086 1,821,098
276,947 604,459 278,200

369.01 232.41
36.28 85.62 32.06

78,879 112,539
12,525 27,928 20,180

13.59 14.36
1.68 4.05 2.72

F 2005
Number reporting
2 2 5 14 11
3 6 15 22 12
4 6 15 20 5
3 6 14 22 13

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 ($)
40,054 9,383
1,621,367
F -4

Per capita amount ($)
5.97 1.40 241.80

Number reporting
29 29 29

2005 County Fiscal Planning Guide

F

2005

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

lease pool

7,630,000

1

G.O.

5,830,000

1

G.O.

2,377,952

1

revenue bond

2,210,006

2

revenue bond

1,878,777

3

other long-term

751,270

3

G.O.

724,629

3

lease pool

690,593

2

short-term

278,200

5

G.O.

269,659

2

other long-term

162,587

3

lease pool

139,193

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

183,782

7

0

0

0

0

5

1

102,431

4

25,190

4

326,917

8

0

0

0

0

1,549

1

93,283

4

43,438

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
343,259 1,452,748 1,796,007

As % of current operations
11.0% 46.6% 57.7%

F -5

2006 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 Water and sewer system 4 Special purpose sales tax 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 Local option sales tax 8 Ambulance charges 9 Motor vehicle taxes 10 Insurance premiums taxes 11 Federal intergovernmental revenues 12 Landfill fees 13 Public utilities taxes 14 Other enterprise funds 15 State DHR health grants 16 Garbage and trash collection charges 17 Other local intergovernmental revenues 18 Other service charges 19 All additional revenues 20 Tax collection fees 21 Special assessments 22 Fee collections of county officers 23 FIFA, penalties, interest and cost 24 Receipts from sale of materials 25 Mobile home taxes 26 Hotel/motel tax 27 Rents and royalties 28 Building permits 29 Intangible taxes (regular and recording) 30 Receipts from sale of real property 31 Business licenses and occupational taxes 32 Interest earnings on investments 33 Parks and recreation charges 34 Alcoholic beverage taxes 35 Railroad equipment tax 36 Fire service subscription fees 37 Other licenses, permits and fees 38 Cemetery fees 39 Franchise payments taxes 40 Alcoholic beverage taxes 41 Airport 42 Electric supply system 43 Gas supply system 44 Hospital charges 45 MARTA sales tax 46 Other excise and special use taxes 47 Parking facilities and meters
F -6

F 2006

Per capita amount ($)
1,033.92 248.06 163.18 129.93 70.94 48.61 43.67 41.24 27.77 26.74 24.41 23.85 18.66 17.88 17.73 13.84 13.60 11.94 11.16
9.20 9.08 7.90 7.75 5.19 4.77 4.37 3.46 3.43 3.19 2.81 2.70 2.66 2.41 2.28 2.26 2.11 1.97 1.24 0.81 0.65 0.48 0.02 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 24.0% 15.8% 12.6% 6.9% 4.7% 4.2% 4.0% 2.7% 2.6% 2.4% 2.3% 1.8% 1.7% 1.7% 1.3% 1.3% 1.2% 1.1% 0.9% 0.9% 0.8% 0.7% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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 County/municipal hospital 5 Highways and streets 6 Sheriff's department 7 Other enterprise funds 8 General administration 9 Ambulance service 10 Correctional institute 11 Purchase of equipment and land 12 Jail 13 General insurance 14 Garbage and trash collection 15 Garbage and trash disposal 16 Other general expenditures 17 Police department 18 Financial administration 19 Clerk of courts 20 Public welfare and social services 21 State DHR health grants 22 Tax commissioner 23 Tax assessor/appraiser 24 Probate court 25 Public health 26 General government buildings 27 State Court 28 Superior court 29 Community development 30 Debt service costs 31 Parking facilities and meters 32 Parks and recreation 33 Juvenile and magistrate court 34 Natural resources 35 Fire department 36 Building inspection and regulation 37 Airport 38 Legal fees 39 Libraries 40 Education (general government) 41 Drainage 42 Electric supply system 43 Gas supply system 44 Municipal court 45 Payments to other hospitals
F -7

F 2005

Per capita amount ($)
1,140.63 159.51 96.41 90.91 75.14 69.06 67.58 50.79 49.76 43.34 43.21 34.43 30.46 20.36 20.19 17.95 17.94 17.02 16.77 16.44 15.62 15.36 15.02 14.62 13.91 13.05 12.85 12.60 11.68 10.74 10.10 10.09
8.74 8.02 6.43 6.04 5.54 5.02 4.14 3.30 0.48 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 14.0% 8.5% 8.0% 6.6% 6.1% 5.9% 4.5% 4.4% 3.8% 3.8% 3.0% 2.7% 1.8% 1.8% 1.6% 1.6% 1.5% 1.5% 1.4% 1.4% 1.3% 1.3% 1.3% 1.2% 1.1% 1.1% 1.1% 1.0% 0.9% 0.9% 0.9% 0.8% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 Consolidated Fiscal Planning Guide
Consolidated Group -
Number Reporting = Population Range = 2004 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

CG 2005
T
4 All Groups
494,916

Average amount ($)

Per capita amount ($)

138,174,328

1,116.75

37,634,785 28,332,357
9,302,429

304.17 228.99
75.18

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

39,875,184 19,887,942
0 19,987,242

322.28 160.74
0.00 161.54

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

14,920,585 2,223,000 5,304,122 1,730,040 5,453,220 210,203

120.59 17.97 42.87 13.98 44.07 1.70

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

5,760,030
17,653,226 6,404,300 6,509,350 411,267 4,328,309

46.55
142.68 51.76 52.61 3.32 34.98

Service Charges and Other Revenues Service charge revenues Other revenues

22,330,519 7,599,782
14,730,737

180.48 61.42
119.06

CG - 1

2005 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 2005

Average amount ($)

Per capita amount ($)

98,292,369
15,143,684 2,298,154 993,695 817,588 6,879,309 2,306,670 894,240 954,029
42,046,591 9,758,462 9,523,409 2,691,670 8,384,797
11,688,253

794.42
122.39 18.57 8.03 6.61 55.60 18.64 7.23 7.71
339.83 78.87 76.97 21.75 67.77 94.47

6,497,857 2,340,968 1,225,263 1,092,923
297,376 1,042,763
498,565

52.52 18.92
9.90 8.83 2.40 8.43 4.03

10,841,179 0
2,503,539 1,285,469
352,821 190,000 6,509,350

87.62 0.00
20.23 10.39
2.85 1.54 52.61

350,868

2.84

242,267

1.96

108,602

0.88

0

0.00

0

0.00

2005 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 2005

Average amount ($)
7,169,038 6,116,087 1,052,952

Per capita amount ($)
57.94 49.43
8.51

7,134,071 6,308,281
825,791

57.66 50.98
6.67

0

0.00

6,150,695 1,651,741 4,498,954

49.71 13.35 36.36

2,958,388

23.91

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

Purpose

Average amount ($)

Per capita amount ($)

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

6,020,105
16,466,794
8,157,803 2,732,214 3,316,222 4,415,263 3,138,951 2,378,726 1,697,388 1,556,853 1,570,287 1,281,403 1,229,156
751,731 1,151,567
830,057 656,807

48.66
133.09
50.81 26.49 23.24 22.50 19.55 14.82 11.89 10.40
8.30 7.98 7.66 7.29 7.17 5.17 4.60

CG - 3

2005 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 ($)

90,620,000 11,475,000
0 0 0

478.81 58.47 0.00 0.00 0.00

6,533,068 2,727,500
383,305 501,165
0

40.69 19.11
3.10 3.12 0.00

203,014,411 22,106,667 5,381,378 8,025,240 0

1,264.45 137.69 43.49 49.98 0.00

7,433,088 714,960 310,559 220,732 0

46.30 4.45 2.51 1.47 0.00

CG 2005
Number reporting
2 1 0 0 0
3 2 4 3 0
3 3 4 3 0
3 3 4 2 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 ($)
5,761,851 58,899,760 174,394,878

Per capita amount ($)
46.57 366.85 1,409.49

Number reporting
4 3 4

CG - 4

2005 Consolidated Fiscal Planning Guide

CG

2005

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 Solid waste system 5 All other 6 Water/sewer system 7 All other 8 Public buildings 9 Solid waste system 10 Parks and recreation facilities 11 Jails

revenue bond 169,620,000

3

G.O.

54,725,000

1

revenue bond

32,720,000

3

G.O.

11,475,000

1

lease pool

7,178,738

3

other long-term

5,075,255

2

other long-term

3,791,667

3

lease pool

2,539,506

1

revenue bond

695,000

1

revenue bond

362,803

1

G.O.

120,000

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

20,708,055

3

0

0

0

0

4,704,493

2

7,261,402

3

4,324,237

3

29,485,918

3

0

0

0

0

3,179,753

2

7,288,662

3

13,013,873

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
15,376,122 54,672,638 70,048,760

As % of current operations
16.8% 59.6% 76.3%

CG - 5

2005 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 Airport 7 Solid waste system 8 State DHR health grants 9 Interest earnings on investments 10 State intergovernmental revenues 11 Other service charges 12 Public utilities taxes 13 Insurance premiums taxes 14 Fines, forfeits and court fees 15 Federal intergovernmental revenues 16 Other enterprise funds 17 Business licenses and occupational taxes 18 Motor vehicle taxes 19 Alcoholic beverage taxes 20 Hotel/motel tax 21 All additional revenues 22 Tax collection fees 23 Garbage and trash collection charges 24 Receipts from sale of real property 25 Ambulance charges 26 Parks and recreation charges 27 Intangible taxes (regular and recording) 28 Building permits 29 Alcoholic beverage taxes 30 FIFA, penalties, interest and cost 31 Rents and royalties 32 Parking facilities and meters 33 Fee collections of county officers 34 Other local intergovernmental revenues 35 Receipts from sale of materials 36 Other licenses, permits and fees 37 Other excise and special use taxes 38 Mobile home taxes 39 Railroad equipment tax 40 Cemetery fees 41 Fire service subscription fees 42 Electric supply system 43 Gas supply system 44 Hospital charges 45 Landfill fees 46 MARTA sales tax 47 Special assessments
CG - 6

CG 2005

Per capita amount ($)
1,619.43 264.93 228.99 165.98 160.74 69.77 62.85 60.30 54.06 53.31 51.76 47.96 45.84 42.87 41.32 35.94 35.91 33.28 24.18 17.97 14.37 13.12 11.02 10.88
7.92 7.70 7.61 7.37 6.01 5.78 5.09 4.63 4.32 3.93 3.32 3.07 2.07 1.75 0.83 0.25 0.22 0.21 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 16.4% 14.1% 10.2% 9.9% 4.3% 3.9% 3.7% 3.3% 3.3% 3.2% 3.0% 2.8% 2.6% 2.6% 2.2% 2.2% 2.1% 1.5% 1.1% 0.9% 0.8% 0.7% 0.7% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 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%

2005 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 Other enterprise funds 5 Fire department 6 Sheriff's department 7 Jail 8 Solid waste system 9 General administration 10 Payments to other hospitals 11 State DHR health grants 12 Debt service costs 13 Parks and recreation 14 Purchase of equipment and land 15 Highways and streets 16 Airport 17 Community development 18 Other general expenditures 19 Correctional institute 20 Financial administration 21 Superior court 22 General government buildings 23 Drainage 24 Building inspection and regulation 25 General insurance 26 Libraries 27 Public health 28 State Court 29 Juvenile and magistrate court 30 Clerk of courts 31 Tax commissioner 32 Legal fees 33 Tax assessor/appraiser 34 Municipal court 35 Ambulance service 36 Parking facilities and meters 37 Public welfare and social services 38 Probate court 39 Natural resources 40 County/municipal hospital 41 Education (general government) 42 Electric supply system 43 Garbage and trash collection 44 Garbage and trash disposal 45 Gas supply system
CG - 7

CG 2005

Per capita amount ($)
1,738.15 377.23 136.75 133.47 108.07 94.47 78.87 69.63 60.53 55.60 54.94 54.06 52.79 50.98 49.99 49.43 42.48 36.36 23.91 22.35 19.08 18.92 18.64 14.76 13.72 12.53 10.56 10.39 10.18
8.83 8.43 8.03 7.92 6.61 4.14 3.87 3.24 2.85 2.40 1.11 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 21.7% 7.9% 7.7% 6.2% 5.4% 4.5% 4.0% 3.5% 3.2% 3.2% 3.1% 3.0% 2.9% 2.9% 2.8% 2.4% 2.1% 1.4% 1.3% 1.1% 1.1% 1.1% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2005 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

2005 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

2005 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

2005 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County

2004 Population

1 Appling

17,966

2 Athens-Clarke *

103,951

3 Atkinson

8,011

4 Augusta/Richmond *

196,265

5 Bacon

10,330

6 Baker

4,248

7 Baldwin

45,207

8 Banks

15,685

9 Barrow

56,418

10 Bartow

86,972

11 Ben Hill

17,343

12 Berrien

16,680

13 Bibb

155,170

14 Bleckley

12,047

15 Brantley

15,542

16 Brooks

16,367

17 Bryan

27,535

18 Bulloch

60,344

19 Burke

23,189

20 Butts

22,362

21 Calhoun

6,102

22 Camden

45,108

23 Candler

10,193

24 Carroll

101,577

25 Catoosa

59,845

26 Charlton

10,698

27 Chatham

238,518

28 Chattooga

26,554

29 Cherokee

174,680

30 Clay

3,317

31 Clayton

264,951

32 Clinch

6,949

33 Cobb

654,005

34 Coffee

39,379

35 Colquitt

43,763

36 Columbia

100,589

37 Columbus/Muscogee * 182,850

38 Cook

16,255

39 Coweta

105,376

40 Crawford

12,888

41 Crisp

22,028

42 Cusseta-Chattahoochee * 13,506

43 Dade

15,992

44 Dawson

19,064

45 Decatur

28,615

46 DeKalb

675,725

47 Dodge

19,501

48 Dooly

11,604

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

RLGF reporting
period
2005 2004 2004 2005 2005 2004 2004 2004 2005 2005 2005 2005 2004 2005 2005 2005 2005 2004 2005 2004 2005 2004 2004 2004 2005 2005 2004 2005 2005 2005 2004 2005 2005 2005 2004 2004 2004 2005 2005 2005 2004 2004 2005 2005 2004 2005 2005 2005

County
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 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

2003 Population
95,681 107,217
12,091 4,101
44,661 20,908 22,093 11,248 21,613 101,333 94,009 131,865 21,453 814,438 26,755
2,631 71,357 49,077 24,280 15,652 700,794 38,978 160,925
9,811 28,069 26,788 23,369 11,290 159,506 123,753
9,936 49,540 12,866 12,820 16,883
8,680 9,586 26,235 16,410 7,463 46,708 29,913 61,748 8,398 10,928 95,787 23,925 13,935

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

RLGF reporting
period
2004 2005 2004 2005 2004 2004 2005 2004 2005 2004 2005 2005 2005 2005 2004 2005 2004 2004 2005 2005 2005 2004 2004 2005 2004 2004 2005 2004 2004 2004 2005 2005 2005 2004 2004 NR 2005 2005 2005 2004 2004 2004 2004 2005 2004 2004 2005 2004

NR - No report

* - Consolidated county/city government
C- 1

2005 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County
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 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

2004 Population
27,312 7,112
21,517 11,138 22,750
6,165 23,838 23,428
8,970 17,012 40,556 81,524 28,940 13,557 105,936 24,665 27,771 16,720 15,750 40,267
9,837 19,746
2,467 16,011
7,331 76,821
4,041 15,336
9,268 60,886 24,988 4,981 32,873
6,587 1,896 22,994 8,985 12,913 10,950 43,989 40,178 26,775 10,133 7,045 61,201 9,400 10,449 19,607

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

RLGF reporting
period
2005 2005 2005 2005 2005 2004 2004 2005 2005 2004 2005 2004 2004 2005 2004 2005 2005 2005 2005 2004 2005 2005 2005 2004 2004 2005 NR 2004 2004 2004 2004 2005 2005 2004 2004 2005 2004 2004 2005 2005 2004 2005 2005 2004 2004 2004 2005 2005

County
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

2003 Population
28,105 63,379 71,941 35,615
6,254 21,061 28,198
2,326 6,588 23,595 89,461 8,691 10,583 10,191 22,008

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

RLGF reporting
period
2005 2005 2004 2004 2004 2004 2005 2005 2005 2004 2005 2005 2004 2005 2004

NR - No report

* - Consolidated county/city government
C- 2

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