$ 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