Georgia local government finance: 2006 county and consolidated government fiscal planning guide

GEORGIA LOCAL GOVERNMENT FINANCE
2006 COUNTY/CONSOLIDATED
GOVERNMENT FISCAL PLANNING GUIDE
Georgia Department of Community Affairs November 2006

2006 County Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2006 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 2006 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 2005 only. Reports prior to 2004 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

2006 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 beginning

with the 2004 report is consistent with generally accepted accounting and reporting standards, and should provide for better communications in the future.

Using this Guide

Comparing Local Finances County and consolidated government officials should have little difficulty using the data contained in this report. To compare the finances of a particular government with those of a similar size, these steps should be followed:
STEP 1. Determine the population group of the government. To do this, use Appendix C, which lists all counties alphabetically, along with their 2005 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 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

2006 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the total 2005 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 18 28 39 22 30 155 *

Number reporting
18 17 27 38 20 26 146

Population ranges are based upon estimated amounts for the year 2005 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

2006 County Fiscal Planning Guide
County Group -
Number Reporting = Population Range = 2005 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2006
T
146 All Groups 8,146,476

Average amount ($)

Per capita amount ($)

41,978,011

752.32

18,377,275 14,973,141
3,404,134

329.35 268.35
61.01

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

9,930,216 4,284,611
0 5,645,605

177.97 76.79 0.00
101.18

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

2,136,224 277,164
1,421,002 228,234 182,802 27,022

38.29 4.97
25.47 4.09 3.28 0.48

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

1,265,502
3,912,665 2,045,385
798,807 340,061 730,742

22.68
70.12 36.66 14.32
6.05 13.10

Service Charges and Other Revenues Service charge revenues Other revenues

6,356,130 1,822,758 4,564,636

113.91 32.67 81.25

T - 1

2006 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 2006

Average amount ($)

Per capita amount ($)

33,373,030
7,248,480 707,229 592,189 563,178
2,716,036 896,190
1,399,696 373,963
11,112,084 3,608,887 1,937,737 434,213 2,546,806 2,584,440

598.11
129.91 12.67 10.61 10.09 48.68 16.06 25.09 6.70
199.15 64.68 34.73 7.78 45.64 46.32

3,290,088 1,314,759
430,432 651,843 227,746 649,243
16,066

58.96 23.56
7.71 11.68
4.08 11.64
0.29

4,043,280 571,107 64,305
1,029,045 942,277 781,824 654,721

72.46 10.24
1.15 18.44 16.89 14.01 11.73

363,611

6.52

822

0.01

92,745

1.66

126,142

2.26

143,902

2.58

2006 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 2006

Average amount ($)
2,646,384 2,540,209
106,175

Per capita amount ($)
47.43 45.53
1.90

1,886,528 1,112,302
774,225

33.81 19.93 13.88

1,038

0.02

1,056,884 515,301 541,583

18.94 9.24 9.71

1,724,654

30.91

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

2,128,374
4,881,025
2,834,891 5,509,121 2,079,636 1,699,532 1,352,795
545,454 930,852 4,444,345 1,503,550 550,640 798,814 1,012,680 1,948,799 419,661 360,620

37.88
87.48
38.80 30.98 18.62 18.52 15.69 15.36 12.85 11.75
9.51 8.91 6.97 6.42 6.41 5.84 5.45

T - 3

2006 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 ($)

49,846,824 9,223,947 1,664,152 1,642,181 5,790,036

184.95 46.64 55.14 47.57 84.68

11,447,875 3,298,771
715,550 700,002 5,544,144

100.07 32.10 10.57 12.89 65.95

68,499,035 17,051,933
2,787,299 4,916,763 5,709,159

582.12 161.17
42.31 89.41 107.41

2,966,839 677,797 143,283 226,628 112,050

25.93 6.58 2.00 4.16 1.68

T 2006
Number reporting
14 10 32 62 41
48 45 69 111 43
46 47 74 109 21
48 47 64 106 42

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
4,591,467 30,409,228 29,308,547

Per capita amount ($)
38.76 212.36 521.34

Number reporting
40 33 144

T - 4

2006 County Fiscal Planning Guide

T

2006

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

revenue bond

82,401,666

33

G.O.

27,852,045

7

G.O.

23,944,053

6

G.O.

20,100,000

1

revenue bond

19,360,374

13

revenue bond

17,884,462

6

G.O.

12,328,730

5

G.O.

9,526,683

16

G.O.

7,772,582

16

G.O.

6,300,139

13

short-term

5,709,159

21

lease pool

5,685,916

16

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

4,484,793

51

0

0

6,104

1

131,339

11

901,269

62

392,204

39

7,685,050

54

0

0

16,038

1

114,268

11

1,023,838

63

797,497

37

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
4,489,007 13,270,350 17,759,357

As % of current operations
13.7% 40.6% 54.3%

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

T 2006

Per capita amount ($)
1,079.42 268.70 125.30 123.42 99.03 36.69 35.13 31.14 29.07 25.68 25.43 24.55 21.36 17.01 14.86 14.85 13.45 12.58 12.11 12.05 12.01 10.98 10.77 10.49
8.72 6.93 6.74 6.58 6.40 6.33 6.14 5.82 5.64 5.33 5.03 4.21 3.82 3.68 3.67 2.16 2.07 1.33 1.28 0.53 0.35 0.00 0.00 0.00

Percent of total revenues
100.0% 24.9% 11.6% 11.4% 9.2% 3.4% 3.3% 2.9% 2.7% 2.4% 2.4% 2.3% 2.0% 1.6% 1.4% 1.4% 1.2% 1.2% 1.1% 1.1% 1.1% 1.0% 1.0% 1.0% 0.8% 0.6% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2006 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 Gas supply system 4 County/municipal hospital 5 Sheriff's department 6 Police department 7 Jail 8 General administration 9 Fire department 10 Highways and streets 11 Purchase of equipment and land 12 Other general expenditures 13 General insurance 14 Other enterprise funds 15 State DHR health grants 16 Debt service costs 17 Superior court 18 Solid waste system 19 Correctional institute 20 Ambulance service 21 Parks and recreation 22 Public health 23 Public welfare and social services 24 General government buildings 25 Libraries 26 Financial administration 27 Garbage and trash disposal 28 Clerk of courts 29 Juvenile and magistrate court 30 Building inspection and regulation 31 Tax commissioner 32 Community development 33 Tax assessor/appraiser 34 State Court 35 Garbage and trash collection 36 Legal fees 37 Payments to other hospitals 38 Drainage 39 Airport 40 Probate court 41 Municipal court 42 Natural resources 43 Education (general government) 44 Parking facilities and meters 45 Electric supply system
T - 7

T 2006

Per capita amount ($)
1,281.27 189.53 96.15 81.83 71.73 64.68 63.14 57.05 48.85 46.48 45.53 38.31 35.03 32.73 31.04 28.80 26.04 23.88 23.87 21.12 20.22 20.21 18.55 17.15 16.44 14.11 13.69 12.82 12.17 11.71 10.71 10.61 10.26 10.21 10.00
8.68 7.76 6.94 6.89 5.87 4.08 3.47 2.06 0.69 0.18 0.00

Percent of total
expenditures
100.0% 14.8% 7.5% 6.4% 5.6% 5.0% 4.9% 4.5% 3.8% 3.6% 3.6% 3.0% 2.7% 2.6% 2.4% 2.2% 2.0% 1.9% 1.9% 1.6% 1.6% 1.6% 1.4% 1.3% 1.3% 1.1% 1.1% 1.0% 1.0% 0.9% 0.8% 0.8% 0.8% 0.8% 0.8% 0.7% 0.6% 0.5% 0.5% 0.5% 0.3% 0.3% 0.2% 0.1% 0.0% 0.0%

2006 County Fiscal Planning Guide

A

2006

County Group -

A

Number Reporting =

18

Population Range = 100,000 and Above

2005 Estimated Population =

4,876,358

Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes
Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax
Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes
Licenses, Permits and Fees
Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds
Service Charges and Other Revenues Service charge revenues Other revenues

A -1

Average amount ($)

Per capita amount ($)

217,016,336

801.07

103,077,628 84,862,879 18,214,749

380.49 313.25
67.24

43,559,173 19,410,170
0 24,149,002

160.79 71.65 0.00 89.14

10,908,857 1,530,430 6,923,671 1,269,637 1,044,799 140,320

40.27 5.65
25.56 4.69 3.86 0.52

8,533,165
17,232,872 9,163,230 2,468,208 1,284,767 4,316,668

31.50
63.61 33.82
9.11 4.74 15.93

33,704,641 8,398,356
25,306,285

124.41 31.00 93.41

2006 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 2006

Average amount ($)

Per capita amount ($)

177,649,989
41,850,985 4,205,722 2,813,704 2,474,457 15,435,979 4,924,011 9,900,727 2,096,385
61,086,045 16,943,861 14,593,856
1,580,330 11,617,031 16,350,967

655.76
154.48 15.52 10.39 9.13 56.98 18.18 36.55 7.74
225.49 62.54 53.87 5.83 42.88 60.36

18,438,430 8,183,893 2,920,080 3,425,478 702,653 3,076,013 130,313

68.06 30.21 10.78 12.64
2.59 11.35
0.48

19,172,252 4,250,759 299,456 4,943,218 5,916,973 2,030,267 1,731,579

70.77 15.69
1.11 18.25 21.84
7.49 6.39

505,635

1.87

6,664

0.02

286,836

1.06

71,899

0.27

140,236

0.52

2006 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 2006

Average amount ($)
11,252,373 10,672,117
580,255

Per capita amount ($)
41.54 39.39
2.14

10,891,887 5,745,183 5,146,703

40.20 21.21 19.00

0

0.00

6,314,566 3,021,264 3,293,302

23.31 11.15 12.16

8,137,817

30.04

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

Purpose

Average amount ($)

Per capita amount ($)

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

A- 3

10,529,379
24,509,542
10,412,958 9,361,371 6,157,490 3,544,701 3,325,449 3,873,073 6,006,824 1,188,284 1,915,756 1,521,255 3,005,142 1,757,125 1,497,586 1,317,524 613,457 1,603,773 1,095,157 1,857,540

38.87
90.47
36.94 23.74 20.47 12.34 10.36
9.87 8.73 7.42 7.07 6.70 6.65 6.26 5.68 4.96 4.65 4.46 4.11 3.93

2006 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 ($)

53,494,223 15,315,380 29,055,000 15,047,120 38,687,500

150.88 35.13
121.81 104.28
85.30

32,692,824 11,503,500
3,206,902 1,995,032 31,578,121

100.29 27.57 10.38 8.75 63.41

230,302,552 54,810,371 9,516,316 22,676,386 83,500,000

706.49 149.24
30.81 99.43 127.67

10,185,585 2,396,561
495,903 1,107,085
789,818

31.25 6.17 1.61 4.75 1.74

A 2006
Number reporting
10 4 1 4 4
12 8 10 15 5
12 10 10 15 1
12 9 10 14 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 ($)
8,218,072 48,468,850 166,013,205
A -4

Per capita amount ($)
30.34 178.91 612.80

Number reporting
18 18 18

2006 County Fiscal Planning Guide

A

2006

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 purposes 3 Parks and recreation facilites 4 Jails 5 Highways, streets and drainage 6 All other 7 Industrial revenue bonds 8 Jails 9 Multi-purpose 10 All other 11 Multi-purpose 12 Education

revenue bond 241,054,363

10

short-term

83,500,000

1

G.O.

62,866,660

2

G.O.

54,066,863

3

G.O.

39,786,250

1

revenue bond

39,676,653

5

revenue bond

34,285,000

3

lease pool

30,262,500

2

G.O.

23,507,049

3

lease pool

22,308,555

7

other long-term 20,301,963

2

G.O.

20,100,000

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

30,659,340

12

0

0

0

0

771,506

5

4,833,151

15

2,306,228

7

52,689,400

12

0

0

0

0

577,464

5

5,011,323

15

5,327,129

7

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
23,735,569 67,405,933 91,141,502

As % of current operations
13.5% 38.3% 51.8%

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%

2006 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 Fire department 7 Jail 8 General administration 9 General insurance 10 Highways and streets 11 Purchase of equipment and land 12 Other enterprise funds 13 Other general expenditures 14 Debt service costs 15 Superior court 16 Public welfare and social services 17 Parks and recreation 18 Solid waste system 19 State DHR health grants 20 Libraries 21 General government buildings 22 Public health 23 Financial administration 24 Correctional institute 25 Ambulance service 26 Juvenile and magistrate court 27 Community development 28 Building inspection and regulation 29 Clerk of courts 30 State Court 31 Tax commissioner 32 Tax assessor/appraiser 33 Legal fees 34 Drainage 35 Payments to other hospitals 36 Garbage and trash disposal 37 Airport 38 Municipal court 39 Probate court 40 Natural resources 41 Garbage and trash collection 42 Parking facilities and meters 43 Education (general government) 44 Electric supply system 45 Gas supply system
A -7

A 2006

Per capita amount ($)
1,278.83 228.89 97.82 93.95 66.61 62.54 60.36 58.96 56.98 40.71 39.39 38.87 36.38 34.69 34.33 30.21 21.84 21.21 20.56 19.25 19.00 18.68 18.25 15.52 13.12 12.73 12.64 12.16 12.07 11.74 11.26 10.39
9.13 8.57 7.51 4.80 4.48 4.06 3.47 2.59 1.51 1.41 0.18 0.00 0.00 0.00

Percent of total
expenditures
100.0% 17.9% 7.6% 7.3% 5.2% 4.9% 4.7% 4.6% 4.5% 3.2% 3.1% 3.0% 2.8% 2.7% 2.7% 2.4% 1.7% 1.7% 1.6% 1.5% 1.5% 1.5% 1.4% 1.2% 1.0% 1.0% 1.0% 1.0% 0.9% 0.9% 0.9% 0.8% 0.7% 0.7% 0.6% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

2006 County Fiscal Planning Guide

B

2006

County Group Number Reporting = Population Range = 2005 Estimated Population =

B 17 50,000 - 99,999 1,214,050

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 ($)

52,195,265

730.88

17,737,268 13,920,757
3,816,511

248.37 194.93
53.44

17,132,680 7,421,793 0 9,710,888

239.90 103.93
0.00 135.98

2,741,450 344,361
1,760,679 376,647 258,139 1,624

38.39 4.82
24.65 5.27 3.61 0.02

792,719
7,184,619 3,358,964 2,514,485
644,103 667,067

11.10
100.60 47.03 35.21 9.02 9.34

6,606,528 2,133,094 4,473,434

92.51 29.87 62.64

2006 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 2006

Average amount ($)

Per capita amount ($)

38,219,744
6,320,915 459,111 725,680 625,927
2,668,338 921,807 392,623 527,429
13,698,588 4,567,635 985,523 995,249 4,472,984 2,677,197

535.18
88.51 6.43 10.16 8.76
37.36 12.91
5.50 7.39
191.82 63.96 13.80 13.94 62.63 37.49

3,332,248 1,093,225
284,903 875,845 298,310 779,965
0

46.66 15.31
3.99 12.26
4.18 10.92
0.00

6,119,998 11,765 0
2,309,598 673,569
1,056,657 2,068,409

85.70 0.16 0.00
32.34 9.43
14.80 28.96

396,972

5.56

0

0.00

100,728

1.41

176,331

2.47

119,913

1.68

2006 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 2006

Average amount ($)
3,062,452 2,903,145
159,306

Per capita amount ($)
42.88 40.65
2.23

2,214,928 1,631,756
583,172

31.02 22.85
8.17

290

0.00

920,490 544,335 376,155

12.89 7.62 5.27

2,152,863

30.15

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

2,364,538
7,850,264
7,252,898 3,622,771 4,807,423 1,849,871 1,312,318
901,000 1,026,092
827,725 682,874 867,147 777,731 699,987 332,317 343,341 308,353 353,375 333,524 245,192

33.11
109.93
101.65 52.37 50.24 24.02 19.04 13.64 13.04 12.64 12.10 11.45 10.68 9.72 5.38 5.03 4.46 4.45 3.83 3.40

2006 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 ($)

75,327,500 6,055,000
556,552 1,493,550 7,840,370

951.44 81.43 7.72 21.80 99.05

10,267,379 3,617,518 1,070,359
908,578 5,388,303

142.90 47.48 14.67 12.87 65.45

21,092,775 15,491,012
3,117,570 6,377,619 7,801,445

289.99 203.33
42.98 87.25 102.09

1,086,306 664,028 212,904 309,702 103,612

15.12 8.72 2.92 4.33 1.28

B 2006
Number reporting
2 2 3 9 4
14 10 7 15 6
13 10 10 15 2
14 10 7 14 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 ($)
1,018,900 5,688,612 33,035,705
B -4

Per capita amount ($)
14.27 79.66 462.59

Number reporting
17 17 17

2006 County Fiscal Planning Guide

B

2006

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

revenue bond

24,464,205

9

G.O.

20,950,506

1

revenue bond

12,277,600

3

G.O.

11,697,545

5

G.O.

10,166,864

2

other long-term

8,486,447

2

G.O.

7,992,023

2

short-term

7,801,445

2

lease pool

6,469,637

8

G.O.

5,904,019

4

G.O.

5,354,877

1

G.O.

5,000,000

1

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

4,186,879

10

0

0

0

0

211,443

3

1,144,629

12

451,919

9

4,191,338

12

0

0

0

0

258,146

3

1,467,380

13

438,205

8

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
5,720,801 17,036,056 22,756,857

As % of current operations
15.8% 47.1% 62.9%

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

Per capita amount ($)
965.23 194.93 135.98 109.36 97.08 58.43 47.03 34.89 24.65 23.11 21.97 20.77 17.09 17.05 16.50 12.37 11.30 10.81 10.25 10.13
9.74 9.27 8.34 7.20 7.09 5.82 5.41 5.21 4.82 4.42 4.09 3.96 3.61 3.28 2.83 2.16 1.59 1.21 0.68 0.30 0.29 0.20 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 20.2% 14.1% 11.3% 10.1% 6.1% 4.9% 3.6% 2.6% 2.4% 2.3% 2.2% 1.8% 1.8% 1.7% 1.3% 1.2% 1.1% 1.1% 1.0% 1.0% 1.0% 0.9% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2006 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 State DHR health grants 6 Correctional institute 7 Police department 8 Highways and streets 9 Fire department 10 General administration 11 Other general expenditures 12 Purchase of equipment and land 13 Public health 14 Solid waste system 15 Debt service costs 16 Parks and recreation 17 Airport 18 Ambulance service 19 Superior court 20 General government buildings 21 Juvenile and magistrate court 22 Other enterprise funds 23 Garbage and trash disposal 24 Clerk of courts 25 Tax commissioner 26 Public welfare and social services 27 Garbage and trash collection 28 Tax assessor/appraiser 29 General insurance 30 Building inspection and regulation 31 Legal fees 32 Libraries 33 Financial administration 34 State Court 35 Community development 36 Probate court 37 Drainage 38 County/municipal hospital 39 Natural resources 40 Education (general government) 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 Payments to other hospitals
B -7

B 2006

Per capita amount ($)
969.27 109.93 80.42 67.47 63.96 55.15 44.25 40.72 40.65 37.49 37.36 34.96 33.11 32.34 25.58 23.14 22.85 20.82 17.78 15.31 12.91 12.26 12.05 11.95 10.92 10.16
9.89 9.61 9.51 9.50 9.03 8.43 8.17 7.28 6.95 5.52 4.18 4.09 2.13 1.41 0.04 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 11.3% 8.3% 7.0% 6.6% 5.7% 4.6% 4.2% 4.2% 3.9% 3.9% 3.6% 3.4% 3.3% 2.6% 2.4% 2.4% 2.1% 1.8% 1.6% 1.3% 1.3% 1.2% 1.2% 1.1% 1.0% 1.0% 1.0% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.4% 0.4% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2006 County Fiscal Planning Guide

C

2006

County Group Number Reporting = Population Range = 2005 Estimated Population =

C 27 25,000 - 49,999 906,072

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 ($)

21,024,834

626.52

7,696,682 6,071,189 1,625,494

229.35 180.92
48.44

6,278,774 2,484,275
0 3,794,499

187.10 74.03 0.00
113.07

1,126,391 125,103 843,161 46,010 72,298 39,819

33.57 3.73
25.13 1.37 2.15 1.19

311,164
2,578,452 1,213,344
888,372 203,444 280,827

9.27
76.84 36.16 26.47
5.84 8.37

3,033,371 1,148,040 1,885,332

90.39 34.21 56.18

2006 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 2006

Average amount ($)

Per capita amount ($)

16,038,345
3,011,008 321,108 345,793 376,824
1,103,071 454,110 261,919 148,183
4,677,481 2,084,309
128,163 411,555 1,501,841 551,614

477.93
89.72 9.57 10.30 11.23
32.87 13.53
7.80 4.42
139.38 62.11 3.82 12.26 44.75 16.44

1,398,563 420,020 98,341 316,944 188,381 374,876 0

41.68 12.52
2.93 9.44 5.61 11.17 0.00

2,427,787 30,034 42,299
407,580 237,579 818,596 891,699

72.35 0.89 1.26
12.15 7.08
24.39 26.57

422,616 0
76,064 198,511 148,041

12.59 0.00 2.27 5.92 4.41

2006 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 2006

Average amount ($)
1,883,079 1,820,668
62,410

Per capita amount ($)
56.11 54.25
1.86

714,089 528,660 185,429

21.28 15.75
5.53

1,146

0.03

392,494 216,357 176,136

11.70 6.45 5.25

1,110,083

33.08

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

Purpose

Average amount ($)

Per capita amount ($)

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

1,033,119
2,431,359
1,828,885 1,200,486 1,058,921
956,309 792,269 796,871 378,049 350,700 383,776 366,894 449,907 320,244 345,462 291,076 306,046 162,875 128,034 146,342

30.79
72.45
65.82 32.03 30.42 23.75 22.28 20.86 11.32 10.45 10.27 10.09
9.97 9.69 9.21 8.46 7.72 4.74 4.15 3.69

2006 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 ($)

6,129,150 241,882
2,265,694 884,425
2,529,043

176.91 5.18
69.14 26.32 72.26

919,295 890,890 319,991 526,459 2,763,844

27.06 26.30
9.36 15.88 80.40

5,366,380 4,805,672 2,569,428 2,170,766 2,489,867

158.29 140.79
78.72 64.39 75.14

234,395

6.90

172,608

5.17

105,914

3.06

76,160

2.30

64,696

1.82

C 2006
Number reporting
2 1 6 16 11
12 7 16 22 10
12 7 16 20 4
12 8 15 22 10

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
138,976 434,136 10,051,548
C -4

Per capita amount ($)
4.14 12.94 299.53

Number reporting
27 27 27

2006 County Fiscal Planning Guide

C

2006

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

Purpose

Type of issue

Number Amount ($) reporting

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

G.O.

11,555,000

1

G.O.

10,880,000

1

revenue bond

6,174,161

9

other long-term

5,765,000

1

revenue bond

3,805,806

2

lease pool

3,344,066

3

G.O.

2,727,400

2

lease pool

2,615,052

7

G.O.

2,541,216

1

short-term

2,489,867

4

other long-term

2,116,252

12

G.O.

2,000,000

1

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

826,835

13

0

0

33,005

1

62,728

2

526,327

14

160,563

10

1,968,622

13

0

0

86,726

1

69,802

2

637,834

15

302,853

9

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
2,035,840 6,989,198 9,025,038

As % of current operations
13.4% 46.1% 59.6%

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 Landfill fees 19 Federal intergovernmental revenues 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 ($)
884.12 180.92 113.07 79.80 51.76 39.89 36.16 35.57 31.14 27.52 26.72 26.15 22.81 21.14 19.79 16.41 13.82 13.41 11.14 10.45
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% 1.9% 1.6% 1.5% 1.3% 1.2% 1.1% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 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%

2006 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 Gas supply system 4 Sheriff's department 5 Highways and streets 6 Jail 7 State DHR health grants 8 Correctional institute 9 General administration 10 Other general expenditures 11 Purchase of equipment and land 12 Solid waste system 13 Police department 14 Airport 15 Ambulance service 16 Other enterprise funds 17 Parks and recreation 18 Fire department 19 General insurance 20 County/municipal hospital 21 Drainage 22 General government buildings 23 Garbage and trash collection 24 Superior court 25 Clerk of courts 26 Public health 27 Tax assessor/appraiser 28 Garbage and trash disposal 29 Financial administration 30 Payments to other hospitals 31 Tax commissioner 32 Juvenile and magistrate court 33 Debt service costs 34 Building inspection and regulation 35 Public welfare and social services 36 Community development 37 State Court 38 Libraries 39 Probate court 40 Legal fees 41 Natural resources 42 Education (general government) 43 Electric supply system 44 Municipal court 45 Parking facilities and meters
C -7

C 2006

Per capita amount ($)
1,036.07 118.67 82.11 81.83 62.11 54.25 48.36 40.02 38.30 33.87 33.08 32.74 31.67 30.13 29.73 29.37 28.89 16.56 16.44 16.03 15.13 13.56 13.53 12.56 12.52 12.28 12.15 11.23 11.09 11.03 10.31 10.30
9.44 8.94 7.76 7.31 6.46 5.83 5.82 5.61 5.52 2.34 1.18 0.00 0.00 0.00

Percent of total
expenditures
100.0% 11.5% 7.9% 7.9% 6.0% 5.2% 4.7% 3.9% 3.7% 3.3% 3.2% 3.2% 3.1% 2.9% 2.9% 2.8% 2.8% 1.6% 1.6% 1.5% 1.5% 1.3% 1.3% 1.2% 1.2% 1.2% 1.2% 1.1% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.2% 0.1% 0.0% 0.0% 0.0%

2006 County Fiscal Planning Guide

D

2006

County Group Number Reporting = Population Range = 2005 Estimated Population =

D 38 15,000 - 24,999 753,918

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 ($)

13,680,211

689.53

5,528,505 4,410,483 1,118,022

278.66 222.30
56.35

3,943,603 1,620,728
0 2,322,874

198.77 81.69 0.00
117.08

713,968 65,856
540,086 66,708 34,724 6,594

35.99 3.32
27.22 3.36 1.75 0.33

189,323
1,157,211 659,634 80,129 205,346 212,102

9.54
58.33 33.25
4.04 10.35 10.69

2,147,601 800,211
1,383,805

108.25 40.33 67.91

2006 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 2006

Average amount ($)

Per capita amount ($)

10,348,840
1,929,346 201,402 219,762 277,319 683,241 250,528 226,874 70,218
3,002,320 1,497,666
0 109,720 899,912 495,022

521.62
97.25 10.15 11.08 13.98 34.44 12.63 11.44
3.54
151.33 75.49 0.00 5.53 45.36 24.95

903,895 266,014
42,258 176,442 149,337 269,843
0

45.56 13.41
2.13 8.89 7.53 13.60 0.00

1,236,736 71,629 44,737
204,466 217,909 627,226
70,769

62.34 3.61 2.25
10.31 10.98 31.61 3.57

348,406 0
73,857 105,504 169,045

17.56 0.00 3.72 5.32 8.52

2006 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 2006

Average amount ($)
1,329,898 1,313,495
16,403

Per capita amount ($)
67.03 66.20
0.83

459,979 350,238 109,741

23.18 17.65
5.53

1,246

0.06

289,537 130,438 159,099

14.59 6.57 8.02

847,477

42.72

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

Purpose

Average amount ($)

Per capita amount ($)

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

D- 3

978,121
1,478,103
1,624,513 975,953 947,405 778,501 736,656 652,023 493,906 462,184 394,997 341,364 239,619 202,935 187,467 127,699 117,333 81,443 69,342 68,572

49.30
74.50
89.18 50.88 44.56 38.82 33.41 29.12 24.72 20.76 18.08 17.14 12.06 10.46
9.16 6.54 5.93 4.07 3.35 3.27

2006 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

0 17,966,575
412,102 423,473 1,705,849

0.00 837.49
21.26 22.03 89.52

314,674 954,631 159,562 639,197 1,430,621

14.97 48.44
8.31 31.69 75.07

7,030,291 4,992,183 1,501,250 1,607,077 1,361,324

324.89 249.63
78.25 79.28 72.86

271,052 147,020
49,686 80,006 29,179

12.89 7.48 2.58 3.95 1.53

D 2006
Number reporting
0 1 11 11 9
7 10 20 27 9
6 11 20 25 5
7 12 17 25 9

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 ($)
303,298 497,427 7,266,763
D -4

Per capita amount ($)
15.29 25.07 366.27

Number reporting
38 38 38

2006 County Fiscal Planning Guide

D

2006

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

revenue bond

9,993,484

3

G.O.

6,457,344

4

revenue bond

5,848,149

2

G.O.

3,398,009

6

other long-term

2,654,523

7

lease pool

2,314,141

4

G.O.

1,550,000

1

G.O.

1,497,853

3

lease pool

1,475,340

5

other long-term

1,466,904

4

short-term

1,361,324

5

lease pool

1,019,115

9

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

138,161

8

0

0

0

0

0

0

172,840

16

81,885

9

354,435

9

0

0

0

0

0

0

325,321

15

107,571

9

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,388,884 4,265,136 5,654,019

As % of current operations
13.5% 41.5% 55.0%

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 Insurance premiums taxes 9 Special assessments 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 Fee collections of county officers 22 Tax collection fees 23 State DHR health grants 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 Business licenses and occupational taxes 37 Other excise and special use 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 ($)
941.41 222.30 126.55 86.25 43.82 40.09 33.25 31.90 27.83 25.62 23.02 20.75 20.25 20.11 17.76 16.62 16.17 16.06 15.89 13.83 13.83 10.70 10.43 10.29
8.77 7.93 7.34 6.99 6.68 6.37 5.77 5.29 4.49 3.73 3.12 2.83 2.22 2.13 2.08 0.90 0.73 0.72 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 23.6% 13.4% 9.2% 4.7% 4.3% 3.5% 3.4% 3.0% 2.7% 2.4% 2.2% 2.2% 2.1% 1.9% 1.8% 1.7% 1.7% 1.7% 1.5% 1.5% 1.1% 1.1% 1.1% 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%

2006 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Construction (non-utility) 2 Sheriff's department 3 Water and sewer system 4 Highways and streets 5 Jail 6 Purchase of equipment and land 7 Other general expenditures 8 Solid waste system 9 Ambulance service 10 General administration 11 Correctional institute 12 Fire department 13 Garbage and trash disposal 14 Other enterprise funds 15 Payments to other hospitals 16 Garbage and trash collection 17 County/municipal hospital 18 Parks and recreation 19 General insurance 20 Clerk of courts 21 Superior court 22 Financial administration 23 Tax assessor/appraiser 24 General government buildings 25 Public welfare and social services 26 Tax commissioner 27 Public health 28 State DHR health grants 29 Drainage 30 Debt service costs 31 Community development 32 Juvenile and magistrate court 33 Building inspection and regulation 34 Probate court 35 Libraries 36 State Court 37 Legal fees 38 Natural resources 39 Education (general government) 40 Airport 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 Police department
D -7

D 2006

Per capita amount ($)
936.59 86.91 75.49 66.83 66.20 50.78 49.30 44.62 39.78 35.13 34.44 33.56 24.95 22.68 21.83 20.32 19.93 19.81 18.12 18.02 14.99 14.58 14.56 13.98 13.03 11.35 11.08 10.64 10.50 9.79 8.98 8.93 8.89 8.39 7.53 6.15 4.93 4.62 3.84 1.13 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 9.3% 8.1% 7.1% 7.1% 5.4% 5.3% 4.8% 4.2% 3.8% 3.7% 3.6% 2.7% 2.4% 2.3% 2.2% 2.1% 2.1% 1.9% 1.9% 1.6% 1.6% 1.6% 1.5% 1.4% 1.2% 1.2% 1.1% 1.1% 1.0% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.5% 0.5% 0.4% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2006 County Fiscal Planning Guide

E

2006

County Group Number Reporting = Population Range = 2005 Estimated Population =

E 20 10,000 - 14,999 229,767

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 ($)

7,325,839

637.68

2,936,482 2,455,883
480,598

255.61 213.77
41.83

1,822,519 723,882 0
1,098,637

158.64 63.01 0.00 95.63

347,512 40,725
285,546 9,813 8,120 3,309

30.25 3.54
24.86 0.85 0.71 0.29

63,485
708,074 551,010
59,038 61,750 36,276

5.53
61.63 47.96
5.14 5.38 3.16

1,447,767 586,095 861,672

126.02 51.02 75.00

2006 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 2006

Average amount ($)

Per capita amount ($)

5,980,179
1,218,495 82,392
157,557 187,492 488,806 151,202 106,571
44,476
1,568,658 941,140 298 84,759 386,324 156,137

520.54
106.06 7.17 13.71 16.32 42.55 13.16 9.28 3.87
136.54 81.92 0.03 7.38 33.63 13.59

558,227 144,821
39,116 103,577 116,084 154,629
0

48.59 12.61
3.40 9.02 10.10 13.46 0.00

848,355 143,407
57,814 67,900 147,783 372,413 59,038

73.84 12.48
5.03 5.91 12.86 32.42 5.14

381,118 0
48,923 131,550 200,645

33.17 0.00 4.26
11.45 17.47

2006 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 2006

Average amount ($)
879,390 877,376
2,014

Per capita amount ($)
76.55 76.37
0.18

175,426 136,008
39,418

15.27 11.84
3.43

2,994

0.26

136,707 28,138
108,569

11.90 2.45 9.45

210,810

18.35

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

404,294
525,519
508,078 455,396 174,282 171,196 177,101 138,228 103,840
77,902 81,631 80,654 63,513 62,215 53,096 58,153 43,566 30,959 26,099 22,378

35.19
45.74
47.22 40.82 16.14 15.75 15.36 12.90
9.30 6.70 6.65 6.56 5.52 5.46 5.17 4.82 3.70 3.00 2.16 1.93

2006 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

0 259,498 192,341 255,807 778,083

0.00 26.12 17.30 22.09 68.18

0 626,170 194,093 249,833 713,523

0.00 56.61 17.64 22.06 64.77

0 1,312,793
454,092 528,068 655,114

0.00 117.91
41.69 46.41 58.55

0

0.00

70,750

6.35

31,231

2.85

24,514

2.14

24,533

2.23

E 2006
Number reporting
0 1 4 8 6
0 6 5 13 6
0 5 6 14 5
0 5 4 13 6

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
136,002 186,745 3,771,993
E -4

Per capita amount ($)
11.84 16.26 328.33

Number reporting
20 20 20

2006 County Fiscal Planning Guide

E

2006

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

Purpose

Type of issue

Number Amount ($) reporting

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

lease pool

2,109,272

2

G.O.

1,597,988

3

G.O.

1,030,000

1

short-term

655,114

5

other long-term

559,621

2

G.O.

473,600

1

other long-term

421,449

2

G.O.

266,400

1

lease pool

166,109

11

lease pool

149,403

6

other long-term

112,812

2

lease pool

68,372

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

3,988

3

0

0

0

0

0

0

56,446

2

16,441

1

4,102

3

0

0

0

0

0

0

66,799

2

19,881

1

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
741,816 2,515,095 3,256,911

As % of current operations
12.5% 42.5% 55.0%

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%

2006 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Sheriff's department 2 Construction (non-utility) 3 Highways and streets 4 Correctional institute 5 Solid waste system 6 County/municipal hospital 7 General administration 8 Jail 9 Other enterprise funds 10 Ambulance service 11 Purchase of equipment and land 12 Payments to other hospitals 13 Garbage and trash disposal 14 Other general expenditures 15 Tax assessor/appraiser 16 Clerk of courts 17 Garbage and trash collection 18 Community development 19 General insurance 20 Superior court 21 General government buildings 22 Tax commissioner 23 Fire department 24 Public welfare and social services 25 Parks and recreation 26 State DHR health grants 27 Probate court 28 Financial administration 29 Juvenile and magistrate court 30 State Court 31 Public health 32 Legal fees 33 Building inspection and regulation 34 Natural resources 35 Education (general government) 36 Debt service costs 37 Drainage 38 Libraries 39 Water and sewer system 40 Police department 41 Airport 42 Electric supply system 43 Gas supply system 44 Municipal court 45 Parking facilities and meters
E -7

E 2006

Per capita amount ($)
940.24 81.92 78.41 76.37 76.37 51.82 50.36 42.55 39.92 38.49 37.88 35.19 32.66 27.25 24.29 16.32 15.90 15.25 14.51 14.47 13.99 13.94 13.71 13.59 12.86 12.39 11.14 10.10 9.56 9.52 7.71 6.59 6.11 5.42 4.81 4.65 4.11 3.90 3.43 2.21 0.56 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 8.7% 8.3% 8.1% 8.1% 5.5% 5.4% 4.5% 4.2% 4.1% 4.0% 3.7% 3.5% 2.9% 2.6% 1.7% 1.7% 1.6% 1.5% 1.5% 1.5% 1.5% 1.5% 1.4% 1.4% 1.3% 1.2% 1.1% 1.0% 1.0% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2006 County Fiscal Planning Guide

F

2006

County Group Number Reporting = Population Range = 2005 Estimated Population =

F 26 Less than 10,000 166,311

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 ($)

3,890,029

608.14

1,904,923 1,586,759
318,164

297.80 248.06
49.74

717,563 263,803
0 453,760

112.18 41.24 0.00 70.94

170,426 14,203
150,351 3,549 2,325 -2

26.64 2.22
23.50 0.55 0.36 0.00

31,717
429,431 297,658
47,697 34,829 49,247

4.96
67.13 46.53
7.46 5.44 7.70

635,969 213,951 422,019

99.42 33.45 65.98

2006 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 2006

Average amount ($)

Per capita amount ($)

3,043,541
712,405 68,327
101,454 99,261
300,371 66,759 63,212 13,021
699,469 471,068
0 40,516 162,061 25,823

475.81
111.37 10.68 15.86 15.52 46.96 10.44 9.88 2.04
109.35 73.64 0.00 6.33 25.34 4.04

328,431 65,938 15,192 49,508 94,195
103,599 0

51.34 10.31
2.38 7.74 14.73 16.20 0.00

448,656 10,272 0 71,812 75,594
240,516 50,462

70.14 1.61 0.00
11.23 11.82 37.60
7.89

190,952 0
31,789 81,732 77,431

29.85 0.00 4.97
12.78 12.11

2006 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 2006

Average amount ($)
492,330 492,330
0

Per capita amount ($)
76.97 76.97
0.00

56,045

8.76

36,153

5.65

19,892

3.11

322

0.05

25,411

3.97

9,094

1.42

16,317

2.55

89,520

13.99

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

Purpose

Average amount ($)

Per capita amount ($)

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

229,581
218,401
754,391 439,759 302,268 153,624
73,975 138,855 167,771
77,268 110,742
75,388 79,763 58,321 45,223 32,215 34,813 20,814 16,364 17,487

34.51
34.14
95.79 51.09 41.84 31.99 21.51 21.22 19.16 18.19 16.68 11.42 10.93
8.18 6.90 4.52 4.43 3.32 3.29 2.57

2006 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

0 400,000 518,795 523,525 491,343

0.00 56.78 64.17 70.08 72.34

68,858 175,484
48,172 108,304 483,229

10.94 30.06
6.38 16.20 68.18

2,180,203 827,341 505,070 456,594 186,951

346.23 141.70
67.87 66.86 27.23

87,618 49,424 14,768 10,735
8,401

13.91 7.40 1.96 1.60 1.15

F 2006
Number reporting
0 1 7 14 7
3 4 11 19 7
3 4 12 20 4
3 3 11 18 9

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 ($)
15,937 0
1,831,441
F -4

Per capita amount ($)
2.49 0.00 286.32

Number reporting
26 26 26

2006 County Fiscal Planning Guide

F

2006

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond

3,555,000

1

lease pool

2,532,500

2

other long-term

2,445,955

2

G.O.

2,221,080

1

revenue bond

1,492,805

2

lease pool

597,816

1

G.O.

500,000

1

G.O.

289,941

2

short-term

186,951

4

lease pool

154,414

16

other long-term

141,354

2

lease pool

111,006

2

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

156,935

5

0

0

0

0

6

1

123,928

3

11,204

3

300,191

5

0

0

0

0

603

1

131,205

3

16,706

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
319,983 1,287,155 1,607,137

As % of current operations
10.7% 43.0% 53.7%

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%

2006 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 Highways and streets 4 Correctional institute 5 Sheriff's department 6 Construction (non-utility) 7 General administration 8 Ambulance service 9 Purchase of equipment and land 10 County/municipal hospital 11 Jail 12 Other enterprise funds 13 Garbage and trash collection 14 Other general expenditures 15 Garbage and trash disposal 16 Clerk of courts 17 General insurance 18 Financial administration 19 Tax commissioner 20 Tax assessor/appraiser 21 Probate court 22 State DHR health grants 23 Public welfare and social services 24 State Court 25 Superior court 26 General government buildings 27 Public health 28 Juvenile and magistrate court 29 Parks and recreation 30 Natural resources 31 Debt service costs 32 Building inspection and regulation 33 Fire department 34 Community development 35 Libraries 36 Legal fees 37 Airport 38 Education (general government) 39 Drainage 40 Electric supply system 41 Gas supply system 42 Municipal court 43 Parking facilities and meters 44 Payments to other hospitals 45 Police department
F -7

F 2006

Per capita amount ($)
1,196.42 229.41 172.76 76.97 73.93 73.64 52.73 47.50 45.87 44.24 43.77 30.33 26.43 22.48 19.65 17.76 17.61 16.82 16.56 15.86 15.52 14.73 13.36 12.92 12.27 12.13 11.79 11.23
7.94 7.24 5.72 5.07 4.88 4.87 3.90 3.43 2.83 1.75 0.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 19.2% 14.4% 6.4% 6.2% 6.2% 4.4% 4.0% 3.8% 3.7% 3.7% 2.5% 2.2% 1.9% 1.6% 1.5% 1.5% 1.4% 1.4% 1.3% 1.3% 1.2% 1.1% 1.1% 1.0% 1.0% 1.0% 0.9% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2006 Consolidated Fiscal Planning Guide
Consolidated Group -
Number Reporting = Population Range = 2005 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

CG 2006
T
4 All Groups
496,572

Average amount ($)

Per capita amount ($)

144,035,209

1,160.24

39,428,280 29,816,533
9,611,747

317.60 240.18
77.42

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

41,919,555 20,942,168
0 20,977,387

337.67 168.69
0.00 168.98

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

15,547,610 2,222,070 5,779,633 1,869,632 5,448,479 227,797

125.24 17.90 46.56 15.06 43.89 1.83

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

6,015,645
18,330,352 6,017,725 6,715,140 571,512 5,025,975

48.46
147.66 48.47 54.09 4.60 40.49

Service Charges and Other Revenues Service charge revenues Other revenues

22,793,767 8,405,491
14,388,276

183.61 67.71
115.90

CG - 1

2006 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 2006

Average amount ($)

Per capita amount ($)

100,363,823
14,674,573 2,323,657 1,006,578 839,587 6,018,137 2,468,219 1,130,888 887,506
43,076,176 9,965,332 9,858,866 2,755,113 8,487,423
12,009,443

808.45
118.21 18.72 8.11 6.76 48.48 19.88 9.11 7.15
346.99 80.27 79.42 22.19 68.37 96.74

6,573,369 2,380,589 1,272,125 1,098,387
299,137 988,560 534,571

52.95 19.18 10.25
8.85 2.41 7.96 4.31

8,632,752 0
2,655,994 1,307,353
349,044 190,950 4,129,412

69.54 0.00
21.39 10.53
2.81 1.54 33.26

561,228

4.52

255,663

2.06

159,356

1.28

146,209

1.18

0

0.00

2006 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 2006

Average amount ($)
8,072,766 6,746,003 1,326,763

Per capita amount ($)
65.03 54.34 10.69

8,737,487 7,543,053 1,194,435

70.38 60.76
9.62

0

0.00

6,356,731 1,725,871 4,630,860

51.20 13.90 37.30

3,678,742

29.63

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 Libraries (Const.) 3 Public health (Const.) 4 Other expenditures (Const.) 5 Parks and recreation (Const.) 6 Drainage (Const.) 7 Libraries (Land) 8 Ambulance service (Land) 9 Fire department (Const.) 10 Fire department (Land) 11 Police department (Const.) 12 Police department (Land) 13 General government buildings (Const.) 14 Other expenditures (Land) 15 Parks and recreation (Land)

4,667,026
13,717,144
5,108,978 5,077,983 4,133,455 3,159,127 2,468,270 1,728,042 2,104,121 1,012,550 1,769,942 1,310,117
964,754 954,895 888,204 814,501 617,829

37.59
110.49
31.73 26.79 21.06 21.05 15.33 12.05 11.51
9.74 9.34 6.91 6.73 6.66 5.92 5.06 3.84

CG - 3

2006 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 ($)

0 0 1,526,318 1,112,847 0

0.00 0.00 14.55 5.87 0.00

3,151,488 4,188,333
656,463 672,704
0

19.57 26.01
5.29 4.18 0.00

201,096,256 26,877,500 5,488,049 8,094,428 0

1,248.87 141.79 44.21 50.27 0.00

9,701,742 709,531 289,204 242,285 0

60.25 4.41 2.33 1.50 0.00

CG 2006
Number reporting
0 0 2 2 0
3 3 4 3 0
3 2 4 3 0
3 3 4 3 0

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
7,266,519 71,605,231 109,796,517

Per capita amount ($)
55.52 377.75 838.95

Number reporting
3 2 3

CG - 4

2006 Consolidated Fiscal Planning Guide

CG

2006

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 Solid waste system 9 Public buildings 10 Solid waste system 11 Multi-purpose 12 Parks and recreation facilities

revenue bond 167,585,000

3

G.O.

43,725,000

1

revenue bond

31,938,333

3

G.O.

10,030,000

1

lease pool

7,126,516

3

other long-term

4,823,346

2

other long-term

3,975,000

3

revenue bond

3,526,285

1

lease pool

2,208,529

1

lease pool

695,209

1

other long-term

380,502

1

revenue bond

262,908

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

20,967,426

3

0

0

0

0

4,550,168

2

7,581,328

3

4,058,683

3

33,402,652

3

0

0

0

0

3,279,165

2

8,189,608

3

7,582,543

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
16,859,738 54,642,079 71,501,817

As % of current operations
17.5% 56.8% 74.3%

CG - 5

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

CG 2006

Per capita amount ($)
1,659.79 267.34 240.18 168.98 168.69 69.47 62.78 60.63 54.09 52.07 51.95 48.63 48.47 46.56 41.62 39.12 34.41 33.61 24.35 18.40 17.88 15.48 11.12 10.38
8.96 8.23 7.13 6.44 6.12 6.08 5.55 4.73 4.63 3.98 2.85 2.43 2.14 1.89 1.02 0.59 0.49 0.27 0.09 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 16.1% 14.5% 10.2% 10.2% 4.2% 3.8% 3.7% 3.3% 3.1% 3.1% 2.9% 2.9% 2.8% 2.5% 2.4% 2.1% 2.0% 1.5% 1.1% 1.1% 0.9% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2006 Consolidated Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Water and sewer system 2 Police department 3 Construction (non-utility) 4 Fire department 5 Sheriff's department 6 Jail 7 Solid waste system 8 Debt service costs 9 Other enterprise funds 10 Parks and recreation 11 Payments to other hospitals 12 State DHR health grants 13 Highways and streets 14 General administration 15 Airport 16 Purchase of equipment and land 17 Community development 18 Other general expenditures 19 Correctional institute 20 General government buildings 21 Financial administration 22 Superior court 23 Drainage 24 General insurance 25 Building inspection and regulation 26 Legal fees 27 State Court 28 Public health 29 Libraries 30 Juvenile and magistrate court 31 Clerk of courts 32 Tax commissioner 33 Tax assessor/appraiser 34 Municipal court 35 Ambulance service 36 Parking facilities and meters 37 Garbage and trash collection 38 Public welfare and social services 39 Probate court 40 Natural resources 41 County/municipal hospital 42 Education (general government) 43 Electric supply system 44 Garbage and trash disposal 45 Gas supply system
CG - 7

CG 2006

Per capita amount ($)
1,772.11 425.89 137.50 113.58 96.74 80.27 70.28 67.81 66.69 62.79 60.76 58.10 55.00 54.34 48.48 43.69 37.59 37.30 29.63 22.81 19.88 19.24 19.18 18.50 15.77 14.29 11.82 10.53 10.53
9.62 8.85 8.19 8.11 6.76 4.43 3.89 3.41 2.98 2.81 2.41 1.62 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 24.0% 7.8% 6.4% 5.5% 4.5% 4.0% 3.8% 3.8% 3.5% 3.4% 3.3% 3.1% 3.1% 2.7% 2.5% 2.1% 2.1% 1.7% 1.3% 1.1% 1.1% 1.1% 1.0% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2006 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

2006 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

2006 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County

2005 Population

1 Appling

17,954

2 Athens-Clarke *

104,439

3 Atkinson

8,030

4 Augusta/Richmond *

195,769

5 Bacon

10,379

6 Baker

4,154

7 Baldwin

45,230

8 Banks

16,055

9 Barrow

59,954

10 Bartow

89,229

11 Ben Hill

17,316

12 Berrien

16,708

13 Bibb

154,918

14 Bleckley

12,141

15 Brantley

15,491

16 Brooks

16,327

17 Bryan

28,549

18 Bulloch

61,454

19 Burke

23,299

20 Butts

21,045

21 Calhoun

5,972

22 Camden

45,759

23 Candler

10,321

24 Carroll

105,453

25 Catoosa

60,813

26 Charlton

10,790

27 Chatham

238,410

28 Chattooga

26,570

29 Cherokee

184,211

30 Clay

3,242

31 Clayton

267,966

32 Clinch

6,996

33 Cobb

663,818

34 Coffee

39,674

35 Columbia

103,812

36 Columbus/Muscogee * 185,271

37 Cook

16,366

38 Coweta

109,903

39 Crawford

12,874

40 Crisp

22,017

41 Cusseta-Chattahoochee * 14,679

42 Dade

16,040

43 Dawson

19,731

44 Decatur

28,618

45 DeKalb

677,959

46 Dodge

19,574

47 Dooly

11,749

48 Dougherty

94,882

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 A A D A E D E D D C A D E B

RLGF reporting
period
2006 2005 2005 2006 2006 2005 2005 2005 2006 2006 2006 NR 2005 2006 2006 2006 2006 2005 2006 2005 2006 2005 2005 2005 2006 2006 2005 2006 2006 2006 2005 2006 2006 2006 2005 2005 2006 2006 NR 2005 2005 2006 2006 2005 2006 2006 2006 2005

County
49 Douglas 50 Early 51 Echols 52 Effingham 53 Elbert 54 Emanuel 55 Evans 56 Fannin 57 Fayette 58 Floyd 59 Forsyth 60 Franklin 61 Fulton 62 Gilmer 63 Glascock 64 Glynn 65 Gordon 66 Grady 67 Greene 68 Gwinnett 69 Habersham 70 Hall 71 Hancock 72 Haralson 73 Harris 74 Hart 75 Heard 76 Henry 77 Houston 78 Irwin 79 Jackson 80 Jasper 81 Jeff Davis 82 Jefferson 83 Johnson 84 Jones 85 Lamar 86 Lanier 87 Laurens 88 Lee 89 Liberty 90 Lincoln 91 Long 92 Lowndes 93 Lumpkin 94 Macon 95 Madison 96 Marion

2005 Population
112,760 12,056 4,253 46,924 20,799 22,108 11,443 21,887
104,248 94,198
140,393 21,590
915,623 27,335 2,705 71,874 50,279 24,466 15,693
726,273 39,603
165,771 9,643
28,338 27,779 24,036 11,346 167,848 126,163 10,093 52,292 13,147 13,083 16,926
9,538 26,836 16,378
7,553 46,896 31,099 57,544
8,207 11,083 96,705 24,324 13,745 27,289
7,244

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

RLGF reporting
period
2006 2005 2006 2005 2005 2006 2005 2006 2005 2006 2006 2006 2006 2005 2006 2005 2005 2006 2006 2006 2005 2005 NR 2005 2005 2006 2005 2005 2005 2006 2006 2006 2005 2005 2006 2006 2006 2005 2005 2005 2005 NR 2005 2005 2006 2005 2006 2006

NR - No report

* - Consolidated county/city government
C- 1

2006 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County
97 McDuffie 98 McIntosh 99 Meriwether 100 Miller 101 Mitchell 102 Monroe 103 Montgomery 104 Morgan 105 Murray 106 Newton 107 Oconee 108 Oglethorpe 109 Paulding 110 Peach 111 Pickens 112 Pierce 113 Pike 114 Polk 115 Pulaski 116 Putnam 117 Quitman 118 Rabun 119 Randolph 120 Rockdale 121 Screven 122 Seminole 123 Spalding 124 Stephens 125 Stewart 126 Sumter 127 Talbot 128 Taliaferro 129 Tattnall 130 Taylor 131 Telfair 132 Terrell 133 Thomas 134 Tift 135 Toombs 136 Towns 137 Treutlen 138 Troup 139 Turner 140 Twiggs 141 Union 142 Upson 143 Walker 144 Ware

2005 Population
21,743 11,068 22,919
6,228 23,791 23,785
8,909 17,492 40,812 86,713 29,748 13,609 112,411 24,794 28,442 17,119 16,128 40,479
9,737 19,829
2,467 16,087
7,310 78,545 15,430
9,226 61,289 25,060 4,882 32,912
6,709 1,826 23,211 8,887 13,205 10,711 44,692 40,793 27,274 10,315 6,753 62,015 9,474 10,299 19,782 27,679 63,890 34,492

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

RLGF reporting
period
2006 2006 2006 2005 2005 2006 2006 2005 2006 2005 2005 2006 2005 2006 2006 2006 2006 2005 2006 2006 2006 2005 2005 2006 2005 2005 2005 2005 2006 2006 2005 2005 2006 2005 2005 2006 2006 2005 2006 NR 2005 2005 2005 2006 2006 2006 2006 2005

County
145 Warren 146 Washington 147 Wayne 148 Webster 149 Wheeler 150 White 151 Whitfield 152 Wilcox 153 Wilkes 154 Wilkinson 155 Worth

2005 Population
6,101 20,118 28,390
2,289 6,706 24,055 90,889 8,721 10,457 10,143 21,996

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

RLGF reporting
period
2005 2005 2006 2006 2006 2005 2006 2006 2005 2006 2005

NR - No report

* - Consolidated county/city government
C- 2

2006 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

2006 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County

2005 Population

1 Appling

17,954

2 Athens-Clarke *

104,439

3 Atkinson

8,030

4 Augusta/Richmond *

195,769

5 Bacon

10,379

6 Baker

4,154

7 Baldwin

45,230

8 Banks

16,055

9 Barrow

59,954

10 Bartow

89,229

11 Ben Hill

17,316

12 Berrien

16,708

13 Bibb

154,918

14 Bleckley

12,141

15 Brantley

15,491

16 Brooks

16,327

17 Bryan

28,549

18 Bulloch

61,454

19 Burke

23,299

20 Butts

21,045

21 Calhoun

5,972

22 Camden

45,759

23 Candler

10,321

24 Carroll

105,453

25 Catoosa

60,813

26 Charlton

10,790

27 Chatham

238,410

28 Chattooga

26,570

29 Cherokee

184,211

30 Clay

3,242

31 Clayton

267,966

32 Clinch

6,996

33 Cobb

663,818

34 Coffee

39,674

35 Columbia

103,812

36 Columbus/Muscogee * 185,271

37 Cook

16,366

38 Coweta

109,903

39 Crawford

12,874

40 Crisp

22,017

41 Cusseta-Chattahoochee * 14,679

42 Dade

16,040

43 Dawson

19,731

44 Decatur

28,618

45 DeKalb

677,959

46 Dodge

19,574

47 Dooly

11,749

48 Dougherty

94,882

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 A A D A E D E D D C A D E B

RLGF reporting
period
2006 2005 2005 2006 2006 2005 2005 2005 2006 2006 2006 NR 2005 2006 2006 2006 2006 2005 2006 2005 2006 2005 2005 2005 2006 2006 2005 2006 2006 2006 2005 2006 2006 2006 2005 2005 2006 2006 NR 2005 2005 2006 2006 2005 2006 2006 2006 2005

County
49 Douglas 50 Early 51 Echols 52 Effingham 53 Elbert 54 Emanuel 55 Evans 56 Fannin 57 Fayette 58 Floyd 59 Forsyth 60 Franklin 61 Fulton 62 Gilmer 63 Glascock 64 Glynn 65 Gordon 66 Grady 67 Greene 68 Gwinnett 69 Habersham 70 Hall 71 Hancock 72 Haralson 73 Harris 74 Hart 75 Heard 76 Henry 77 Houston 78 Irwin 79 Jackson 80 Jasper 81 Jeff Davis 82 Jefferson 83 Johnson 84 Jones 85 Lamar 86 Lanier 87 Laurens 88 Lee 89 Liberty 90 Lincoln 91 Long 92 Lowndes 93 Lumpkin 94 Macon 95 Madison 96 Marion

2005 Population
112,760 12,056 4,253 46,924 20,799 22,108 11,443 21,887
104,248 94,198
140,393 21,590
915,623 27,335 2,705 71,874 50,279 24,466 15,693
726,273 39,603
165,771 9,643
28,338 27,779 24,036 11,346 167,848 126,163 10,093 52,292 13,147 13,083 16,926
9,538 26,836 16,378
7,553 46,896 31,099 57,544
8,207 11,083 96,705 24,324 13,745 27,289
7,244

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

RLGF reporting
period
2006 2005 2006 2005 2005 2006 2005 2006 2005 2006 2006 2006 2006 2005 2006 2005 2005 2006 2006 2006 2005 2005 NR 2005 2005 2006 2005 2005 2005 2006 2006 2006 2005 2005 2006 2006 2006 2005 2005 2005 2005 NR 2005 2005 2006 2005 2006 2006

NR - No report

* - Consolidated county/city government
C- 1

2006 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County
97 McDuffie 98 McIntosh 99 Meriwether 100 Miller 101 Mitchell 102 Monroe 103 Montgomery 104 Morgan 105 Murray 106 Newton 107 Oconee 108 Oglethorpe 109 Paulding 110 Peach 111 Pickens 112 Pierce 113 Pike 114 Polk 115 Pulaski 116 Putnam 117 Quitman 118 Rabun 119 Randolph 120 Rockdale 121 Screven 122 Seminole 123 Spalding 124 Stephens 125 Stewart 126 Sumter 127 Talbot 128 Taliaferro 129 Tattnall 130 Taylor 131 Telfair 132 Terrell 133 Thomas 134 Tift 135 Toombs 136 Towns 137 Treutlen 138 Troup 139 Turner 140 Twiggs 141 Union 142 Upson 143 Walker 144 Ware

2005 Population
21,743 11,068 22,919
6,228 23,791 23,785
8,909 17,492 40,812 86,713 29,748 13,609 112,411 24,794 28,442 17,119 16,128 40,479
9,737 19,829
2,467 16,087
7,310 78,545 15,430
9,226 61,289 25,060 4,882 32,912
6,709 1,826 23,211 8,887 13,205 10,711 44,692 40,793 27,274 10,315 6,753 62,015 9,474 10,299 19,782 27,679 63,890 34,492

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

RLGF reporting
period
2006 2006 2006 2005 2005 2006 2006 2005 2006 2005 2005 2006 2005 2006 2006 2006 2006 2005 2006 2006 2006 2005 2005 2006 2005 2005 2005 2005 2006 2006 2005 2005 2006 2005 2005 2006 2006 2005 2006 NR 2005 2005 2005 2006 2006 2006 2006 2005

County
145 Warren 146 Washington 147 Wayne 148 Webster 149 Wheeler 150 White 151 Whitfield 152 Wilcox 153 Wilkes 154 Wilkinson 155 Worth

2005 Population
6,101 20,118 28,390
2,289 6,706 24,055 90,889 8,721 10,457 10,143 21,996

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

RLGF reporting
period
2005 2005 2006 2006 2006 2005 2006 2006 2005 2006 2005

NR - No report

* - Consolidated county/city government
C- 2

DCA
Georgia Department of Community Affairs
Office of Research Post Office Box 95068 Atlanta, Georgia 30347-0068
(404) 679-3145
November 2006