2007 COUNTY/CONSOLIDATED GOVERNMENT FISCAL PLANNING GUIDE Georgia Department of Community Affairs December, 2007 2007 County Fiscal Planning Guide GEORGIA LOCAL GOVERNMENT FINANCE 2007 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 2007 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 2006 only. Earlier reports included fiscal years ended in July of one year, through June of the subsequent year. Although these earlier reports included financial data for twelve consecutive TABLE OF CONTENTS Introduction .................................................... 1 Using this Guide.............................................2 Group Population Ranges...............................3 T Total, all Counties ........................ T - 1 A Population 100,000 and Above .....A - 1 B 50,000 - 99,999 ............................. B - 1 C 25,000 - 49,999 ............................. C - 1 D 15,000 - 24,999 .............................D - 1 E 10,000 - 14,999 ............................. E - 1 F Less than 10,000 ........................... F - 1 Consolidated Government Tables ......... CG - 1 Appendix A. Glossary ..............................A - 1 Appendix B. Data Categories................... B - 1 Appendix C. Index to Counties and Consolidated Governments.................. C - 1 1 2007 County Fiscal Planning Guide months, the use of two different fiscal years (e.g., 6 months of 2004 and six months of 2005) created communication problems when comparing financial data of one government to that of other governments. The change in the 2007 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 2006 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) 679-4996 2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in FY 2006 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 2007 Fiscal Planning Guide Per Capita Amount: Total amount for any item or category divided by the total 2004 estimated population of the jurisdictions reporting that amount. Average Amount: Total amount reported by the group divided by the number of jurisdictions reporting the item. The "Fine Print" There may be questions on the definition or use of a particular term. Most local governments began using the new Uniform Chart of Accounts for Local Governments in their fiscal year ending in 2002. Conversion to the uniform chart provides for greater uniformity in local government financial reporting. Appendix B outlines the structure of local finances employed by the Department of Community Affairs. It shows what items combine or form larger categories or classes of data. Second, a "Glossary" is included. Terms and usage likely to create confusion are explained. Further definitions and clarifications are available upon request. The instructions received by local governments with the annual Report of Local Government Finances from DCA also contain specific instructions for accounting and reporting. Feedback The Department of Community Affairs is determined to provide relevant information in a timely fashion and useful form. To improve the guide's content and utility, the Board and staff of the Department invite and encourage feedback. Ideas on additional data, how to present the information, and ways to better serve Georgia's local governments will be greatly appreciated. County Population Group Ranges Group A B C D E F Total Population range 100,000 and Above 50,000 - 99,999 25,000 - 49,999 15,000 - 24,999 10,000 - 14,999 Less than 10,000 All counties Number in group 18 18 30 37 21 31 155 * Number reporting 18 18 30 36 19 29 150 Population ranges are based upon estimated amounts for the year 2006 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. The recently formed consolidated government of Georgetown-Quitman County reported as separate entities for the 2006 fiscal year, but will be included in the consolidated governments section in future years. 3 2007 County Fiscal Planning Guide County Group - Number Reporting = Population Range = 2006 Estimated Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes T 2007 T 150 All Groups 8,803,101 Average amount ($) Per capita amount ($) 45,707,369 778.83 19,659,187 15,890,946 3,768,241 334.98 270.77 64.21 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 11,372,487 4,574,296 144,573 6,653,618 193.78 77.94 2.46 113.37 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 2,251,152 269,466 1,475,825 278,379 195,987 31,494 38.36 4.59 25.15 4.74 3.34 0.54 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 1,294,899 3,512,390 1,941,482 0 469,469 1,101,439 22.06 59.85 33.08 0.00 8.00 18.77 Service Charges and Other Revenues Service charge revenues Other revenues 7,617,254 2,012,503 5,642,367 129.79 34.29 95.50 T - 1 2007 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 2007 Average amount ($) Per capita amount ($) 33,852,030 6,542,786 873,770 609,895 588,375 2,693,257 848,578 640,198 288,713 11,786,639 3,618,127 1,947,804 472,601 3,027,053 2,741,235 576.98 111.52 14.89 10.40 10.03 45.90 14.46 10.91 4.92 200.89 61.67 33.20 8.06 51.25 46.72 3,492,939 1,430,325 444,151 680,343 239,397 673,852 24,870 59.53 24.38 7.57 11.60 4.08 11.49 0.42 3,386,952 561,906 74,345 981,039 947,963 821,698 0 57.73 9.58 1.27 16.72 16.16 14.01 0.00 926,641 1,864 95,274 221,318 608,197 15.79 0.03 1.62 3.77 10.37 2007 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 2007 Average amount ($) 2,941,017 2,850,075 90,942 Per capita amount ($) 50.13 48.58 1.55 1,832,905 1,071,792 761,112 31.24 18.27 12.97 1,713 0.03 1,018,728 523,353 495,375 17.36 8.92 8.44 2,146,167 36.58 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Jail (Const.) 3 General administration (Const.) 4 Parks and recreation (Const.) 5 Police department (Const.) 6 General government buildings (Const.) 7 Garbage and trash disposal (Const.) 8 Fire department (Const.) 9 Juvenile and magistrate court (Const.) 10 Other expenditures (Const.) 11 Drainage (Const.) 12 Highways and streets (Land) 13 Parks and recreation (Land) 14 General administration (Land) 15 Other expenditures (Land) 2,402,633 5,881,304 4,028,405 1,399,071 5,390,193 2,346,045 7,287,816 1,172,482 548,810 1,106,474 5,376,654 983,018 1,662,256 426,502 479,803 497,556 488,855 40.41 98.24 52.05 25.15 20.84 20.45 19.61 13.62 12.59 11.16 10.96 10.87 8.48 6.59 6.56 6.40 5.90 T - 3 2007 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 ($) Per capita amount ($) 21,347,363 24,196,028 1,469,586 2,838,639 5,668,610 68.86 181.71 39.82 39.61 85.69 5,787,965 2,749,220 638,539 859,446 6,009,870 47.19 25.80 8.73 14.15 89.49 65,565,965 23,902,226 3,159,214 5,766,536 4,013,971 537.31 204.09 40.97 90.41 74.33 3,019,468 857,899 133,648 240,177 136,237 24.72 7.52 1.77 3.70 2.04 T 2007 Number reporting 7 18 22 74 44 47 47 71 110 44 46 47 68 107 26 47 49 69 108 43 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 ($) 4,813,698 29,399,210 34,399,998 Per capita amount ($) 36.89 191.46 582.73 Number reporting 40 32 149 T - 4 2007 County Fiscal Planning Guide T 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Parks and recreation facilites 3 Jails 4 Law enforcement and corrections 5 Highways, streets and drainage 6 All other 7 Industrial revenue bonds 8 Public buildings 9 Multi-purpose 10 Jails 11 Education 12 Solid waste system revenue bond 79,773,151 33 G.O. 38,954,385 6 G.O. 26,593,401 7 G.O. 20,211,382 2 G.O. 18,870,434 7 revenue bond 17,320,789 12 revenue bond 15,678,355 7 G.O. 14,036,663 17 G.O. 11,775,638 15 lease pool 11,523,169 17 G.O. 11,045,000 1 revenue bond 8,036,910 5 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 5,982,642 53 0 0 10,747 1 98,825 11 1,019,814 65 630,877 47 7,739,205 57 0 0 12,678 1 102,418 11 1,129,291 67 924,691 45 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 4,795,924 13,795,074 18,590,998 As % of current operations 14.2% 40.8% 54.9% T - 5 2007 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 MARTA sales tax 3 Water and sewer system 4 Special purpose sales tax 5 Local option sales tax 6 Gas supply system 7 Fines, forfeits and court fees 8 State intergovernmental revenues 9 All additional revenues 10 Motor vehicle taxes 11 Insurance premiums taxes 12 Interest earnings on investments 13 Solid waste system 14 Other enterprise funds 15 Federal intergovernmental revenues 16 Other service charges 17 Ambulance charges 18 Landfill fees 19 Garbage and trash collection charges 20 Tax collection fees 21 Intangible taxes (regular and recording) 22 Public utilities taxes 23 Building permits 24 Other local intergovernmental revenues 25 Business licenses and occupational taxes 26 Hospital charges 27 Receipts from sale of materials 28 FIFA, penalties, interest and cost 29 Other excise and special use taxes 30 Special assessments 31 Hotel/motel tax 32 Fire service subscription fees 33 Fee collections of county officers 34 Rents and royalties 35 Airport 36 Alcoholic beverage taxes 37 Franchise payments taxes 38 Parks and recreation charges 39 Other licenses, permits and fees 40 Receipts from sale of real property 41 Mobile home taxes 42 Alcoholic beverage taxes 43 Cemetery fees 44 Parking facilities and meters 45 Railroad equipment tax 46 Electric supply system 47 State DHR health grants T - 6 T 2007 Per capita amount ($) 1,420.40 275.67 237.61 156.46 147.26 101.01 56.24 34.33 33.11 27.83 25.86 25.34 22.98 22.67 22.47 21.27 17.18 14.82 13.26 12.93 12.47 11.97 11.66 9.85 9.14 9.14 9.04 8.07 7.37 6.33 6.32 6.21 6.20 5.75 5.05 4.75 4.66 4.30 3.79 3.69 1.72 1.39 1.27 1.10 0.51 0.31 0.00 0.00 Percent of total revenues 100.0% 19.4% 16.7% 11.0% 10.4% 7.1% 4.0% 2.4% 2.3% 2.0% 1.8% 1.8% 1.6% 1.6% 1.6% 1.5% 1.2% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Gas supply system 4 County/municipal hospital 5 Sheriff's department 6 Police department 7 Jail 8 Highways and streets 9 Fire department 10 General administration 11 Purchase of equipment and land 12 Other general expenditures 13 Other enterprise funds 14 Garbage and trash disposal 15 Debt service costs 16 Solid waste system 17 Superior court 18 Correctional institute 19 Ambulance service 20 General insurance 21 Parks and recreation 22 Public health 23 Public welfare and social services 24 Financial administration 25 Garbage and trash collection 26 General government buildings 27 Libraries 28 Clerk of courts 29 Juvenile and magistrate court 30 State Court 31 Tax commissioner 32 Building inspection and regulation 33 Tax assessor/appraiser 34 Community development 35 Payments to other hospitals 36 Legal fees 37 Drainage 38 Airport 39 Probate court 40 Municipal court 41 Natural resources 42 Education (general government) 43 Parking facilities and meters 44 Electric supply system 45 State DHR health grants T - 7 T 2007 Per capita amount ($) 1,253.64 194.10 109.30 66.34 65.82 61.70 60.91 57.57 48.60 46.88 46.12 41.09 37.64 32.69 26.86 25.55 25.21 24.55 21.77 20.01 19.44 18.45 16.85 16.41 15.98 15.22 14.81 13.16 12.08 11.64 11.12 10.42 10.21 10.17 9.11 7.32 6.91 5.66 4.92 4.08 3.84 1.82 0.89 0.41 0.00 0.00 Percent of total expenditures 100.0% 15.5% 8.7% 5.3% 5.3% 4.9% 4.9% 4.6% 3.9% 3.7% 3.7% 3.3% 3.0% 2.6% 2.1% 2.0% 2.0% 2.0% 1.7% 1.6% 1.6% 1.5% 1.3% 1.3% 1.3% 1.2% 1.2% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.1% 0.1% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide A 2007 County Group - A Number Reporting = 18 Population Range = 100,000 and Above 2006 Estimated Population = 5,289,969 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 ($) Per capita amount ($) 245,149,559 834.16 110,920,276 90,901,298 20,018,978 377.42 309.31 68.12 53,346,483 20,923,472 0 32,423,012 181.52 71.20 0.00 110.32 11,771,413 1,465,565 7,314,519 1,721,971 1,130,480 138,878 40.05 4.99 24.89 5.86 3.85 0.47 8,691,806 18,078,286 8,728,708 0 2,007,392 7,342,186 29.58 61.51 29.70 0.00 6.83 24.98 42,341,295 9,216,973 33,124,322 144.07 31.36 112.71 2007 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 2007 Average amount ($) Per capita amount ($) 185,453,797 36,792,673 5,333,832 2,908,698 2,595,109 15,914,665 4,435,863 4,166,217 1,438,289 65,058,152 16,055,543 15,112,643 1,591,529 14,878,934 17,419,503 631.04 125.19 18.15 9.90 8.83 54.15 15.09 14.18 4.89 221.37 54.63 51.42 5.42 50.63 59.27 19,951,176 9,053,685 3,080,166 3,573,720 731,836 3,323,038 188,731 67.89 30.81 10.48 12.16 2.49 11.31 0.64 18,027,053 4,356,205 274,915 5,229,014 6,012,635 2,154,283 0 61.34 14.82 0.94 17.79 20.46 7.33 0.00 5,095,766 15,432 288,252 662,866 4,129,216 17.34 0.05 0.98 2.26 14.05 2007 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 2007 Average amount ($) 12,979,968 12,463,772 516,197 Per capita amount ($) 44.17 42.41 1.76 10,445,461 5,380,984 5,064,477 35.54 18.31 17.23 0 0.00 5,821,063 2,893,269 2,927,794 19.81 9.84 9.96 11,282,486 38.39 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Parks and recreation (Const.) 3 Jail (Const.) 4 Police department (Const.) 5 General administration (Const.) 6 Fire department (Const.) 7 Juvenile and magistrate court (Const.) 8 Parks and recreation (Land) 9 General administration (Land) 10 General government buildings (Const.) 11 Drainage (Const.) 12 Jail (Land) 13 Other expenditures (Land) 14 Highways and streets (Land) 15 Sheriffs department (Const.) 16 Fire department (Land) 17 Libraries (Const.) 18 General government buildings (Land) A- 3 12,475,310 31,192,386 15,311,068 7,115,915 3,290,729 11,724,437 8,470,307 2,989,087 5,376,654 2,555,671 2,672,956 3,140,374 3,843,092 2,345,916 1,873,734 1,304,478 1,534,466 880,732 988,878 646,394 42.45 106.14 49.88 21.28 20.60 20.42 19.24 14.38 10.96 8.82 8.62 8.25 7.07 6.77 6.52 4.44 4.14 2.86 2.63 2.11 2007 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 ($) Per capita amount ($) 44,782,864 73,629,751 6,075,000 9,326,434 45,175,000 67.57 147.69 25.16 26.87 90.34 18,502,109 6,649,625 2,323,881 2,422,043 45,250,000 52.18 14.56 7.29 7.82 90.49 222,995,162 67,900,263 7,321,194 23,812,592 41,600,000 628.91 188.78 22.95 83.10 90.36 10,434,022 2,816,872 389,354 1,065,093 1,018,867 29.43 7.83 1.22 3.72 2.04 A 2007 Number reporting 3 4 1 10 4 12 8 11 13 4 12 12 11 15 2 12 12 11 15 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 ($) 8,673,052 44,740,112 193,883,371 A -4 Per capita amount ($) 29.51 152.24 659.72 Number reporting 18 18 18 2007 County Fiscal Planning Guide A 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Parks and recreation facilites 3 Highways, streets and drainage 4 Jails 5 All purposes 6 Law enforcement and corrections 7 All other 8 Industrial revenue bonds 9 Jails 10 Public buildings 11 All other 12 Multi-purpose revenue bond 234,279,711 10 G.O. 72,257,257 3 G.O. 55,054,225 2 G.O. 52,248,360 3 short-term 41,600,000 2 G.O. 40,325,000 1 revenue bond 36,216,387 5 revenue bond 33,136,667 3 lease pool 30,511,801 4 G.O. 29,675,990 5 lease pool 24,989,928 6 G.O. 24,972,038 4 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 43,568,554 12 0 0 0 0 612,667 5 5,687,464 15 4,027,551 7 56,229,536 12 0 0 0 0 572,913 5 5,761,181 14 6,131,137 7 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 26,287,519 70,258,701 96,546,221 As % of current operations 14.2% 37.9% 52.1% A -5 2007 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 Interest earnings on investments 9 Motor vehicle taxes 10 Federal intergovernmental revenues 11 Other enterprise funds 12 Insurance premiums taxes 13 Solid waste system 14 Other service charges 15 Landfill fees 16 Intangible taxes (regular and recording) 17 Business licenses and occupational taxes 18 Tax collection fees 19 Building permits 20 Ambulance charges 21 Receipts from sale of materials 22 FIFA, penalties, interest and cost 23 Public utilities taxes 24 Other local intergovernmental revenues 25 Special assessments 26 Hotel/motel tax 27 Franchise payments taxes 28 Rents and royalties 29 Other excise and special use taxes 30 Fire service subscription fees 31 Alcoholic beverage taxes 32 Fee collections of county officers 33 Other licenses, permits and fees 34 Airport 35 Parks and recreation charges 36 Alcoholic beverage taxes 37 Receipts from sale of real property 38 Parking facilities and meters 39 Mobile home taxes 40 Garbage and trash collection charges 41 Railroad equipment tax 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants A -6 A 2007 Per capita amount ($) 1,220.10 316.20 183.94 171.10 106.67 37.60 33.45 29.70 29.05 27.00 26.08 25.95 24.89 21.50 17.30 15.62 15.11 13.26 13.21 11.28 9.57 8.67 8.11 7.18 7.15 6.44 6.28 5.64 5.43 5.40 5.25 4.99 4.81 4.64 3.90 3.26 1.66 1.46 0.48 0.38 0.36 0.15 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 25.9% 15.1% 14.0% 8.7% 3.1% 2.7% 2.4% 2.4% 2.2% 2.1% 2.1% 2.0% 1.8% 1.4% 1.3% 1.2% 1.1% 1.1% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 County/municipal hospital 4 Police department 5 Fire department 6 Jail 7 Sheriff's department 8 General administration 9 Purchase of equipment and land 10 Highways and streets 11 Other enterprise funds 12 Other general expenditures 13 Garbage and trash disposal 14 Debt service costs 15 Superior court 16 General insurance 17 Solid waste system 18 Public welfare and social services 19 Parks and recreation 20 Financial administration 21 Public health 22 Libraries 23 General government buildings 24 Garbage and trash collection 25 State Court 26 Correctional institute 27 Juvenile and magistrate court 28 Ambulance service 29 Clerk of courts 30 Building inspection and regulation 31 Community development 32 Tax commissioner 33 Tax assessor/appraiser 34 Legal fees 35 Drainage 36 Payments to other hospitals 37 Airport 38 Municipal court 39 Probate court 40 Natural resources 41 Parking facilities and meters 42 Education (general government) 43 Electric supply system 44 Gas supply system 45 State DHR health grants A -7 A 2007 Per capita amount ($) 1,282.64 237.39 114.32 81.68 63.52 59.27 58.09 54.63 54.15 42.45 42.41 39.51 38.39 34.71 34.66 30.81 23.65 22.52 20.46 18.31 18.15 17.79 17.23 15.54 14.36 12.88 12.32 12.16 11.85 11.70 10.63 10.44 9.90 8.83 7.13 5.48 4.10 3.65 3.52 2.49 1.14 0.41 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 18.5% 8.9% 6.4% 5.0% 4.6% 4.5% 4.3% 4.2% 3.3% 3.3% 3.1% 3.0% 2.7% 2.7% 2.4% 1.8% 1.8% 1.6% 1.4% 1.4% 1.4% 1.3% 1.2% 1.1% 1.0% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.6% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide B 2007 County Group Number Reporting = Population Range = 2006 Estimated Population = B 18 50,000 - 99,999 1,345,734 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 ($) Per capita amount ($) 52,540,964 702.77 19,613,545 15,488,083 4,125,462 262.34 207.16 55.18 16,640,702 7,210,819 1,204,775 8,225,108 222.58 96.45 16.11 110.02 2,799,232 351,954 1,786,240 377,180 283,847 11 37.44 4.71 23.89 5.05 3.80 0.00 899,707 4,902,423 3,036,032 0 1,006,573 859,818 12.03 65.57 40.61 0.00 13.46 11.50 7,685,355 2,239,841 5,445,514 102.80 29.96 72.84 2007 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 2007 Average amount ($) Per capita amount ($) 35,983,422 6,213,310 681,076 755,398 676,079 2,263,016 1,059,989 250,580 527,173 15,119,309 5,172,278 994,101 1,264,933 4,959,674 3,003,861 481.30 83.11 9.11 10.10 9.04 30.27 14.18 3.35 7.05 202.23 69.18 13.30 16.92 62.65 40.18 3,581,588 1,197,173 275,862 954,993 328,605 824,956 0 47.91 16.01 3.69 12.77 4.40 11.03 0.00 3,519,561 11,111 0 1,721,263 672,976 1,114,210 0 47.08 0.15 0.00 23.02 9.00 14.90 0.00 531,093 7.10 0 0.00 126,592 1.69 169,628 2.27 234,873 3.14 2007 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 2007 Average amount ($) 3,276,958 3,136,970 139,988 Per capita amount ($) 43.83 41.96 1.87 2,243,123 1,643,233 599,890 30.00 21.98 8.02 2,108 0.03 1,067,649 662,305 405,344 14.28 8.86 5.42 2,044,251 27.34 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 Other expenditures (Const.) 4 General government buildings (Const.) 5 Libraries (Land) 6 Parks and recreation (Const.) 7 Garbage and trash disposal (Const.) 8 Drainage (Const.) 9 Police department (Const.) 10 Community development (Const.) 11 Libraries (Const.) 12 Highways and streets (Land) 13 Drainage (Land) 14 Community development (Land) 15 Sheriffs department (Land) 16 Public welfare and social services (Const.) 17 Fire department (Land) 18 General government buildings (Land) B- 3 2,693,540 8,442,270 5,366,923 3,261,182 1,950,360 1,401,572 1,469,307 1,223,568 1,469,758 1,019,681 941,446 689,741 548,954 408,337 409,157 381,578 369,141 368,486 356,700 299,856 34.03 112.92 73.18 41.35 27.64 18.54 17.45 16.77 16.07 13.27 9.93 8.79 6.01 5.46 5.16 4.96 4.89 4.82 4.81 3.99 2007 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 5,391,818 31,962,648 1,900,069 4,110,569 3,198,314 74.87 441.19 26.35 58.29 36.90 2,937,877 4,831,848 358,132 2,138,096 6,905,230 37.64 60.58 4.64 29.19 87.06 22,672,080 22,570,603 4,023,448 8,397,763 1,283,827 304.03 303.31 49.73 114.57 13.80 1,023,346 554,771 189,094 317,632 59,666 12.90 6.80 2.37 4.25 0.82 B 2007 Number reporting 2 3 3 11 2 12 10 8 14 3 10 9 9 14 1 11 9 9 15 2 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 ($) 1,068,157 5,668,987 38,659,502 B -4 Per capita amount ($) 14.29 75.83 517.09 Number reporting 18 18 18 2007 County Fiscal Planning Guide B 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Public buildings 2 Water/sewer system 3 Highways, streets and drainage 4 Multi-purpose 5 Jails 6 Jails 7 All other 8 Public buildings 9 All other 10 All other 11 Parks and recreation facilites 12 Water/sewer system G.O. 37,117,304 2 revenue bond 28,582,441 7 G.O. 20,950,506 1 G.O. 14,937,152 3 lease pool 12,162,766 2 G.O. 9,839,364 2 revenue bond 8,380,225 2 lease pool 6,889,757 7 other long-term 6,589,704 3 G.O. 5,764,417 5 G.O. 5,214,877 1 G.O. 5,000,000 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 4,360,935 10 0 0 0 0 111,667 3 1,129,308 13 430,110 9 4,664,883 12 0 0 0 0 149,770 3 1,368,190 14 477,665 10 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 6,005,899 17,957,881 23,963,780 As % of current operations 16.7% 49.9% 66.6% B -5 2007 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 MARTA sales tax 2 Real and personal property taxes 3 Special purpose sales tax 4 Local option sales tax 5 Water and sewer system 6 State intergovernmental revenues 7 Fines, forfeits and court fees 8 Insurance premiums taxes 9 Fire service subscription fees 10 Motor vehicle taxes 11 Solid waste system 12 Ambulance charges 13 Interest earnings on investments 14 Other service charges 15 Other local intergovernmental revenues 16 All additional revenues 17 Federal intergovernmental revenues 18 Tax collection fees 19 Public utilities taxes 20 Other enterprise funds 21 Airport 22 Building permits 23 Intangible taxes (regular and recording) 24 Hotel/motel tax 25 FIFA, penalties, interest and cost 26 Landfill fees 27 Alcoholic beverage taxes 28 Parks and recreation charges 29 Fee collections of county officers 30 Franchise payments taxes 31 Rents and royalties 32 Special assessments 33 Business licenses and occupational taxes 34 Receipts from sale of real property 35 Other licenses, permits and fees 36 Mobile home taxes 37 Alcoholic beverage taxes 38 Receipts from sale of materials 39 Parking facilities and meters 40 Railroad equipment tax 41 Other excise and special use taxes 42 Cemetery fees 43 Electric supply system 44 Garbage and trash collection charges 45 Gas supply system 46 Hospital charges 47 State DHR health grants B -6 B 2007 Per capita amount ($) 1,145.52 237.61 207.16 118.02 107.96 101.48 40.61 34.09 23.89 23.41 22.52 20.32 18.56 18.40 16.37 15.93 15.09 12.40 11.98 11.55 11.14 9.04 8.40 7.68 7.34 6.12 5.03 4.71 4.39 3.85 3.80 3.62 3.56 3.25 1.65 1.50 1.45 0.72 0.46 0.27 0.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 20.7% 18.1% 10.3% 9.4% 8.9% 3.5% 3.0% 2.1% 2.0% 2.0% 1.8% 1.6% 1.6% 1.4% 1.4% 1.3% 1.1% 1.0% 1.0% 1.0% 0.8% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Construction (non-utility) 2 Water and sewer system 3 Jail 4 Sheriff's department 5 Correctional institute 6 Police department 7 Highways and streets 8 Fire department 9 Purchase of equipment and land 10 Other general expenditures 11 General administration 12 Public health 13 Solid waste system 14 Parks and recreation 15 Ambulance service 16 Debt service costs 17 Superior court 18 General government buildings 19 Juvenile and magistrate court 20 Airport 21 Garbage and trash disposal 22 Clerk of courts 23 Other enterprise funds 24 Financial administration 25 Building inspection and regulation 26 Tax commissioner 27 Tax assessor/appraiser 28 Public welfare and social services 29 Legal fees 30 Libraries 31 Garbage and trash collection 32 State Court 33 General insurance 34 Community development 35 Drainage 36 Probate court 37 County/municipal hospital 38 Natural resources 39 Education (general government) 40 Electric supply system 41 Gas supply system 42 Municipal court 43 Parking facilities and meters 44 Payments to other hospitals 45 State DHR health grants B -7 B 2007 Per capita amount ($) 927.02 120.00 90.18 70.81 69.18 56.44 42.65 41.96 40.18 35.72 30.45 30.27 23.02 22.52 21.98 19.11 16.97 16.01 14.18 12.77 12.13 12.09 11.03 10.91 10.35 10.34 10.10 9.73 9.45 8.64 8.02 7.39 6.91 6.80 5.42 4.86 4.40 2.10 1.69 0.25 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 12.9% 9.7% 7.6% 7.5% 6.1% 4.6% 4.5% 4.3% 3.9% 3.3% 3.3% 2.5% 2.4% 2.4% 2.1% 1.8% 1.7% 1.5% 1.4% 1.3% 1.3% 1.2% 1.2% 1.1% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide C 2007 County Group Number Reporting = Population Range = 2006 Estimated Population = C 30 25,000 - 49,999 1,028,400 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 ($) Per capita amount ($) 22,095,645 644.56 8,151,275 6,492,689 1,658,586 237.79 189.40 48.38 7,210,907 2,971,330 0 4,239,577 210.35 86.68 0.00 123.67 1,179,955 126,032 921,253 19,359 74,712 38,600 34.42 3.68 26.87 0.56 2.18 1.13 402,514 1,717,611 1,233,029 0 242,979 241,603 11.74 50.11 35.97 0.00 7.09 7.05 3,433,384 1,321,655 2,111,729 100.16 38.55 61.60 2007 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 2007 Average amount ($) Per capita amount ($) 15,858,230 2,793,287 360,205 359,519 392,688 953,149 407,265 203,790 116,671 5,117,948 2,288,383 67,252 443,308 1,685,733 633,272 462.61 81.48 10.51 10.49 11.46 27.80 11.88 5.94 3.40 149.30 66.76 1.96 12.93 49.18 18.47 1,516,126 477,145 109,235 335,046 192,783 401,917 0 44.23 13.92 3.19 9.77 5.62 11.72 0.00 1,536,476 28,291 38,280 379,243 224,194 866,468 0 44.82 0.83 1.12 11.06 6.54 25.28 0.00 367,823 0 80,283 184,580 102,961 10.73 0.00 2.34 5.38 3.00 2007 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 2007 Average amount ($) 2,007,608 1,966,824 40,784 Per capita amount ($) 58.56 57.38 1.19 784,620 568,470 216,150 22.89 16.58 6.31 343 0.01 423,693 265,422 158,270 12.36 7.74 4.62 1,310,306 38.22 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Jail (Const.) 3 Parks and recreation (Const.) 4 General government buildings (Const.) 5 Drainage (Const.) 6 Other expenditures (Const.) 7 Ambulance service (Const.) 8 Community development (Const.) 9 Highways and streets (Land) 10 Sheriffs department (Const.) 11 Police department (Const.) 12 Fire department (Const.) 13 Sheriffs department (Land) 14 Fire department (Land) 15 Community development (Land) 16 General government buildings (Land) 17 Police department (Land) 18 Other expenditures (Land) C- 3 1,056,361 2,281,623 1,373,242 855,161 701,754 672,891 791,178 628,455 397,256 486,073 371,840 304,471 324,323 235,197 209,466 170,988 127,484 127,921 112,258 92,337 30.82 66.56 38.61 26.66 20.08 18.56 17.54 17.18 12.87 12.66 10.66 10.58 7.89 6.22 6.12 4.90 4.08 3.70 2.73 2.55 2007 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 2,500,000 2,817,237 3,164,294 2,433,636 0.00 52.84 82.26 92.13 71.64 306,311 1,060,580 703,955 784,886 2,739,813 9.13 29.50 20.56 22.64 80.65 5,567,756 4,253,746 4,202,071 3,379,500 1,724,427 163.38 119.98 125.24 99.57 50.16 251,126 7.37 154,115 4.29 143,641 4.10 96,874 2.79 76,421 2.25 C 2007 Number reporting 0 1 6 17 10 12 6 17 25 10 13 7 17 23 4 13 6 15 25 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 ($) 250,671 604,083 12,677,605 C -4 Per capita amount ($) 7.31 17.62 369.83 Number reporting 30 30 30 2007 County Fiscal Planning Guide C 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Parks and recreation facilites 2 Jails 3 Water/sewer system 4 Public buildings 5 Jails 6 Water/sewer system 7 All other 8 Solid waste system 9 Water/sewer system 10 Jails 11 Public buildings 12 All purposes G.O. 11,325,000 1 G.O. 8,230,000 1 revenue bond 6,419,003 10 lease pool 6,287,782 5 lease pool 6,162,983 4 other long-term 4,047,060 12 other long-term 3,729,937 2 revenue bond 3,552,275 2 G.O. 2,687,400 2 other long-term 2,541,258 2 G.O. 2,134,827 1 short-term 1,724,427 4 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 822,081 13 0 0 53,733 1 40,544 2 613,364 17 197,376 12 1,325,094 14 0 0 63,390 1 40,204 2 745,903 18 401,506 11 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 2,163,898 7,266,032 9,429,930 As % of current operations 13.6% 45.8% 59.5% C -5 2007 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 Gas supply system 5 Water and sewer system 6 State intergovernmental revenues 7 Fines, forfeits and court fees 8 Solid waste system 9 Insurance premiums taxes 10 Ambulance charges 11 Motor vehicle taxes 12 Other excise and special use taxes 13 Airport 14 Garbage and trash collection charges 15 Other service charges 16 Other enterprise funds 17 Landfill fees 18 Receipts from sale of materials 19 Interest earnings on investments 20 Tax collection fees 21 Federal intergovernmental revenues 22 Other local intergovernmental revenues 23 All additional revenues 24 Public utilities taxes 25 Building permits 26 Fee collections of county officers 27 Intangible taxes (regular and recording) 28 Special assessments 29 Parks and recreation charges 30 FIFA, penalties, interest and cost 31 Fire service subscription fees 32 Rents and royalties 33 Alcoholic beverage taxes 34 Other licenses, permits and fees 35 Mobile home taxes 36 Business licenses and occupational taxes 37 Franchise payments taxes 38 Receipts from sale of real property 39 Hotel/motel tax 40 Railroad equipment tax 41 Alcoholic beverage taxes 42 Cemetery fees 43 Electric supply system 44 Hospital charges 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants C -6 C 2007 Per capita amount ($) 934.75 197.29 129.31 92.77 56.24 54.95 35.97 33.97 29.21 26.87 24.02 23.19 19.82 18.60 17.14 15.40 14.10 12.48 10.83 10.43 9.80 9.22 9.01 8.48 8.10 7.28 7.22 6.95 6.71 5.59 5.40 4.80 3.96 3.84 3.22 3.04 2.58 2.30 1.93 1.42 0.55 0.50 0.27 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 21.1% 13.8% 9.9% 6.0% 5.9% 3.8% 3.6% 3.1% 2.9% 2.6% 2.5% 2.1% 2.0% 1.8% 1.6% 1.5% 1.3% 1.2% 1.1% 1.0% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Sheriff's department 4 Gas supply system 5 Highways and streets 6 Jail 7 Other general expenditures 8 Correctional institute 9 Solid waste system 10 Other enterprise funds 11 Purchase of equipment and land 12 Ambulance service 13 General administration 14 Police department 15 Fire department 16 Airport 17 Parks and recreation 18 County/municipal hospital 19 Garbage and trash collection 20 Superior court 21 General insurance 22 Clerk of courts 23 General government buildings 24 Tax assessor/appraiser 25 Financial administration 26 Public health 27 Tax commissioner 28 Payments to other hospitals 29 Garbage and trash disposal 30 Juvenile and magistrate court 31 Drainage 32 Debt service costs 33 Building inspection and regulation 34 Public welfare and social services 35 Libraries 36 State Court 37 Probate court 38 Community development 39 Legal fees 40 Natural resources 41 Education (general government) 42 Electric supply system 43 Municipal court 44 Parking facilities and meters 45 State DHR health grants C -7 C 2007 Per capita amount ($) 930.15 80.53 74.41 66.76 66.34 57.38 50.59 38.22 35.57 34.02 31.83 31.67 29.74 28.57 26.26 18.47 18.45 17.34 15.77 14.12 13.92 13.70 12.39 11.88 11.76 11.60 11.53 10.77 10.27 9.97 9.77 9.42 9.21 9.12 6.99 6.60 6.09 5.62 5.56 5.00 2.51 0.41 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 8.7% 8.0% 7.2% 7.1% 6.2% 5.4% 4.1% 3.8% 3.7% 3.4% 3.4% 3.2% 3.1% 2.8% 2.0% 2.0% 1.9% 1.7% 1.5% 1.5% 1.5% 1.3% 1.3% 1.3% 1.2% 1.2% 1.2% 1.1% 1.1% 1.1% 1.0% 1.0% 1.0% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide D 2007 County Group Number Reporting = Population Range = 2006 Estimated Population = D 36 15,000 - 24,999 719,414 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 ($) Per capita amount ($) 15,316,684 766.46 6,303,075 4,680,141 1,622,933 315.41 234.20 81.21 4,698,763 1,849,129 0 2,849,634 235.13 92.53 0.00 142.60 734,322 69,803 516,146 79,349 41,725 27,298 36.75 3.49 25.83 3.97 2.09 1.37 199,063 976,935 583,783 0 168,429 224,724 9.96 48.89 29.21 0.00 8.43 11.25 2,404,527 883,707 1,520,820 120.32 44.22 76.10 2007 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 2007 Average amount ($) Per capita amount ($) 11,225,987 2,102,891 235,074 233,131 302,318 755,829 294,859 189,197 92,484 3,237,601 1,633,604 0 90,630 954,427 558,939 561.76 105.23 11.76 11.67 15.13 37.82 14.75 9.47 4.63 162.01 81.75 0.00 4.54 47.76 27.97 921,167 286,712 42,297 192,293 154,919 244,946 0 46.10 14.35 2.12 9.62 7.75 12.26 0.00 1,250,775 70,350 111,707 198,881 239,972 629,865 0 62.59 3.52 5.59 9.95 12.01 31.52 0.00 338,808 0 65,809 157,282 115,716 16.95 0.00 3.29 7.87 5.79 2007 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 2007 Average amount ($) 1,576,119 1,561,177 14,942 Per capita amount ($) 78.87 78.12 0.75 483,781 364,094 119,688 24.21 18.22 5.99 3,323 0.17 358,477 155,848 202,629 17.94 7.80 10.14 953,046 47.69 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Public health (Const.) 2 Jail (Const.) 3 Highways and streets (Const.) 4 General government buildings (Const.) 5 Other expenditures (Const.) 6 General administration (Const.) 7 Public welfare and social services (Const.) 8 Parks and recreation (Const.) 9 Garbage and trash disposal (Land) 10 Fire department (Land) 11 Highways and streets (Land) 12 Superior court (Const.) 13 Other expenditures (Land) 14 Sheriffs department (Land) 15 Fire department (Const.) 16 Ambulance service (Land) 17 Garbage and trash disposal (Const.) 18 Community development (Const.) D- 3 970,554 1,666,201 1,267,772 1,235,424 929,850 804,056 629,401 487,950 469,436 452,129 276,751 310,212 291,143 294,420 203,158 123,980 131,281 108,786 88,336 101,531 48.57 81.06 63.53 58.40 46.34 40.23 30.99 23.99 22.90 20.87 15.04 14.98 14.54 12.98 9.99 6.18 5.90 5.23 4.49 4.47 2007 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 2,149,656 7,549,065 339,006 924,114 2,044,378 113.77 389.57 18.95 45.07 104.57 1,718,624 1,291,044 250,420 419,209 1,968,218 79.36 64.44 13.11 20.79 102.12 5,003,695 5,973,404 1,409,192 2,040,325 1,394,989 231.67 303.76 71.55 98.52 72.94 269,383 157,447 60,433 78,062 48,909 12.44 7.69 3.18 3.87 2.46 D 2007 Number reporting 2 5 5 14 13 6 12 17 23 12 6 10 15 21 7 6 11 16 23 12 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 ($) 162,565 299,900 7,697,074 D -4 Per capita amount ($) 8.13 15.01 385.17 Number reporting 36 36 36 2007 County Fiscal Planning Guide D 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 All other 3 Multi-purpose 4 Jails 5 Industrial revenue bonds 6 Public buildings 7 All other 8 Water/sewer system 9 Public buildings 10 Solid waste system 11 All purposes 12 All other revenue bond 8,685,557 2 G.O. 6,216,623 4 G.O. 4,572,992 5 lease pool 3,913,055 3 revenue bond 3,310,110 2 G.O. 3,214,011 3 revenue bond 3,015,418 2 other long-term 1,923,883 6 lease pool 1,767,365 6 other long-term 1,461,761 4 short-term 1,394,989 7 other long-term 1,125,000 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 188,528 8 0 0 0 0 0 0 204,125 15 180,127 11 294,470 8 0 0 0 0 0 0 338,998 15 175,368 11 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 1,358,004 4,815,395 6,173,399 As % of current operations 12.1% 42.9% 55.0% D -5 2007 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Public utilities taxes 4 Local option sales tax 5 Water and sewer system 6 Fines, forfeits and court fees 7 State intergovernmental revenues 8 Insurance premiums taxes 9 Other enterprise funds 10 Motor vehicle taxes 11 Solid waste system 12 Ambulance charges 13 Other service charges 14 Special assessments 15 Federal intergovernmental revenues 16 Garbage and trash collection charges 17 Landfill fees 18 All additional revenues 19 Interest earnings on investments 20 Other local intergovernmental revenues 21 Tax collection fees 22 Fee collections of county officers 23 Receipts from sale of materials 24 Other excise and special use taxes 25 Intangible taxes (regular and recording) 26 Hotel/motel tax 27 Building permits 28 FIFA, penalties, interest and cost 29 Parking facilities and meters 30 Rents and royalties 31 Parks and recreation charges 32 Fire service subscription fees 33 Alcoholic beverage taxes 34 Mobile home taxes 35 Cemetery fees 36 Receipts from sale of real property 37 Franchise payments taxes 38 Business licenses and occupational 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 State DHR health grants D -6 D 2007 Per capita amount ($) 1,054.49 234.20 142.60 99.86 98.01 40.62 38.51 29.21 28.26 27.12 26.06 23.74 23.06 19.49 18.03 17.85 17.34 17.21 14.55 13.31 12.17 12.04 10.66 10.24 8.85 8.02 7.50 7.37 6.90 6.20 5.92 5.37 4.11 3.96 3.36 2.67 2.44 2.35 2.28 1.59 0.83 0.63 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 22.2% 13.5% 9.5% 9.3% 3.9% 3.7% 2.8% 2.7% 2.6% 2.5% 2.3% 2.2% 1.8% 1.7% 1.7% 1.6% 1.6% 1.4% 1.3% 1.2% 1.1% 1.0% 1.0% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Construction (non-utility) 2 Sheriff's department 3 Highways and streets 4 Water and sewer system 5 Jail 6 Purchase of equipment and land 7 Other general expenditures 8 Solid waste system 9 General administration 10 Ambulance service 11 Correctional institute 12 Fire department 13 Other enterprise funds 14 County/municipal hospital 15 Payments to other hospitals 16 Garbage and trash collection 17 Parks and recreation 18 General insurance 19 Financial administration 20 General government buildings 21 Tax assessor/appraiser 22 Superior court 23 Clerk of courts 24 Garbage and trash disposal 25 Community development 26 Public welfare and social services 27 Tax commissioner 28 Public health 29 Juvenile and magistrate court 30 Building inspection and regulation 31 Drainage 32 Debt service costs 33 Probate court 34 Libraries 35 Legal fees 36 State Court 37 Natural resources 38 Education (general government) 39 Airport 40 Electric supply system 41 Gas supply system 42 Municipal court 43 Parking facilities and meters 44 Police department 45 State DHR health grants D -7 D 2007 Per capita amount ($) 984.42 98.73 81.75 78.12 63.44 52.54 49.61 48.88 39.43 38.73 37.44 29.61 28.76 26.40 25.62 23.66 22.95 18.22 16.43 16.11 15.24 15.13 14.81 14.44 14.27 12.10 12.01 11.67 9.95 9.62 9.62 9.52 9.31 7.75 6.38 5.82 5.00 3.52 1.83 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 10.0% 8.3% 7.9% 6.4% 5.3% 5.0% 5.0% 4.0% 3.9% 3.8% 3.0% 2.9% 2.7% 2.6% 2.4% 2.3% 1.9% 1.7% 1.6% 1.5% 1.5% 1.5% 1.5% 1.5% 1.2% 1.2% 1.2% 1.0% 1.0% 1.0% 1.0% 0.9% 0.8% 0.6% 0.6% 0.5% 0.4% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide E 2007 County Group Number Reporting = Population Range = 2006 Estimated Population = E 19 10,000 - 14,999 224,125 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 ($) Per capita amount ($) 8,051,383 682.55 3,449,540 2,864,375 585,164 292.43 242.82 49.61 1,767,483 741,363 0 1,026,121 149.84 62.85 0.00 86.99 410,785 51,032 326,634 22,059 7,360 3,700 34.82 4.33 27.69 1.87 0.62 0.31 63,757 716,957 632,096 0 46,574 38,288 5.40 60.78 53.59 0.00 3.95 3.25 1,642,860 861,993 824,248 139.27 73.07 66.20 2007 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 2007 Average amount ($) Per capita amount ($) 5,811,991 1,205,374 70,307 162,656 177,905 525,582 152,679 77,760 38,485 1,595,808 962,740 545 91,639 413,020 127,866 492.71 102.18 5.96 13.79 15.08 44.56 12.94 6.59 3.26 135.28 81.62 0.05 7.77 35.01 10.84 572,606 152,749 49,363 101,368 130,103 139,023 0 48.54 12.95 4.18 8.59 11.03 11.79 0.00 809,839 94,081 54,389 82,000 156,404 422,966 0 68.65 7.98 4.61 6.95 13.26 35.86 0.00 449,690 0 51,170 212,010 186,510 38.12 0.00 4.34 17.97 15.81 2007 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 2007 Average amount ($) 870,910 867,302 3,607 Per capita amount ($) 73.83 73.52 0.31 190,474 153,571 36,904 16.15 13.02 3.13 3,684 0.30 103,390 8.76 19,626 1.66 83,763 7.10 251,839 21.35 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Jail (Const.) 2 Highways and streets (Const.) 3 General government buildings (Const.) 4 Parks and recreation (Const.) 5 Highways and streets (Land) 6 Community development (Const.) 7 Fire department (Land) 8 Other expenditures (Land) 9 General government buildings (Land) 10 Drainage (Land) 11 Sheriffs department (Land) 12 Public welfare and social services (Land) 13 Financial administration (Land) 14 Ambulance service (Land) 15 Correctional institute (Land) 16 Natural resources (Const.) 17 General administration (Land) 18 Jail (Land) E- 3 405,813 741,236 5,014,898 611,624 234,644 218,169 195,318 151,615 116,679 112,296 73,552 67,598 54,016 51,514 49,683 36,013 24,104 19,722 19,307 19,253 32.59 56.22 358.28 52.69 20.81 19.38 16.73 13.30 9.81 9.80 6.58 4.89 4.58 4.38 4.33 2.99 2.18 1.85 1.63 1.61 2007 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 ($) Per capita amount ($) 0 874,909 0 333,486 664,858 0.00 83.21 0.00 28.60 57.14 28,050 768,435 31,681 158,721 751,389 2.19 67.13 2.71 13.54 64.58 2,564,965 1,522,667 192,349 468,747 392,694 200.03 144.81 16.02 39.91 34.10 110,093 8.59 40,420 3.53 5,830 0.50 17,698 1.51 19,453 1.67 E 2007 Number reporting 0 3 0 9 7 1 5 5 12 7 1 3 4 11 6 1 5 5 10 7 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 132,473 230,511 6,296,880 E -4 Per capita amount ($) 11.23 19.54 533.81 Number reporting 19 19 19 2007 County Fiscal Planning Guide E 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Multi-purpose 3 Jails 4 Public buildings 5 Water/sewer system 6 Solid waste system 7 All purposes 8 Fire protection 9 Highways, streets and drainage 10 Solid waste system 11 All other 12 Law enforcement and corrections revenue bond 2,564,965 1 G.O. 2,500,000 1 lease pool 1,218,605 1 G.O. 824,269 2 other long-term 554,560 1 G.O. 419,465 1 short-term 392,694 6 lease pool 274,153 4 lease pool 237,533 9 lease pool 124,290 1 other long-term 109,798 1 lease pool 68,394 5 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 9,853 3 0 0 0 0 0 0 59,723 2 20,854 1 104,417 3 0 0 0 0 0 0 78,584 2 16,820 1 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 729,861 2,423,635 3,153,496 As % of current operations 12.6% 41.7% 54.3% E -5 2007 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 Ambulance charges 10 Insurance premiums taxes 11 Motor vehicle taxes 12 Garbage and trash collection charges 13 Other service charges 14 Public utilities taxes 15 Fee collections of county officers 16 Hotel/motel tax 17 Interest earnings on investments 18 Tax collection fees 19 FIFA, penalties, interest and cost 20 Other local intergovernmental revenues 21 Federal intergovernmental revenues 22 Fire service subscription fees 23 Parks and recreation charges 24 Water and sewer system 25 All additional revenues 26 Other excise and special use taxes 27 Hospital charges 28 Rents and royalties 29 Receipts from sale of real property 30 Mobile home taxes 31 Alcoholic beverage taxes 32 Intangible taxes (regular and recording) 33 Building permits 34 Business licenses and occupational taxes 35 Railroad equipment tax 36 Franchise payments taxes 37 Receipts from sale of materials 38 Other licenses, permits and fees 39 Alcoholic beverage taxes 40 Airport 41 Cemetery fees 42 Electric supply system 43 Gas supply system 44 MARTA sales tax 45 Parking facilities and meters 46 Special assessments 47 State DHR health grants E -6 E 2007 Per capita amount ($) 891.45 242.82 91.27 62.85 53.59 42.20 38.16 37.80 30.65 30.24 27.69 27.68 27.40 23.89 22.83 12.42 12.23 9.68 9.17 8.34 7.54 6.61 6.39 6.08 5.60 5.58 5.16 5.11 5.00 4.58 4.58 4.33 4.12 3.90 1.60 1.25 0.92 0.83 0.83 0.54 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 27.2% 10.2% 7.1% 6.0% 4.7% 4.3% 4.2% 3.4% 3.4% 3.1% 3.1% 3.1% 2.7% 2.6% 1.4% 1.4% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Construction (non-utility) 2 Sheriff's department 3 Correctional institute 4 Highways and streets 5 Water and sewer system 6 Solid waste system 7 General administration 8 Ambulance service 9 Jail 10 Purchase of equipment and land 11 County/municipal hospital 12 Other enterprise funds 13 Payments to other hospitals 14 Other general expenditures 15 Garbage and trash collection 16 Garbage and trash disposal 17 Tax assessor/appraiser 18 Clerk of courts 19 General government buildings 20 Tax commissioner 21 Superior court 22 Public welfare and social services 23 Parks and recreation 24 General insurance 25 Probate court 26 Fire department 27 Financial administration 28 State Court 29 Community development 30 Juvenile and magistrate court 31 Public health 32 Drainage 33 Legal fees 34 Natural resources 35 Building inspection and regulation 36 Libraries 37 Debt service costs 38 Education (general government) 39 Police department 40 Airport 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 State DHR health grants E -7 E 2007 Per capita amount ($) 997.42 117.80 81.62 78.85 73.52 59.38 55.52 44.56 42.14 36.89 36.63 30.93 30.49 28.81 25.30 22.70 20.61 15.08 14.95 14.48 13.79 13.76 13.26 13.02 13.01 11.03 10.84 10.51 10.13 9.77 9.53 7.90 6.54 5.37 5.25 3.60 3.45 2.92 2.55 0.95 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 11.8% 8.2% 7.9% 7.4% 6.0% 5.6% 4.5% 4.2% 3.7% 3.7% 3.1% 3.1% 2.9% 2.5% 2.3% 2.1% 1.5% 1.5% 1.5% 1.4% 1.4% 1.3% 1.3% 1.3% 1.1% 1.1% 1.1% 1.0% 1.0% 1.0% 0.8% 0.7% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide F 2007 County Group Number Reporting = Population Range = 2006 Estimated Population = F 29 Less than 10,000 195,459 Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues F -1 Average amount ($) Per capita amount ($) 4,497,576 667.30 2,147,555 1,756,694 390,861 318.63 260.64 57.99 932,374 342,508 0 589,867 138.34 50.82 0.00 87.52 198,689 15,208 177,077 3,991 1,963 450 29.48 2.26 26.27 0.59 0.29 0.07 39,122 444,330 325,521 0 66,595 52,214 5.80 65.92 48.30 0.00 9.88 7.75 735,505 269,373 466,131 109.13 39.97 69.16 2007 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 2007 Average amount ($) Per capita amount ($) 3,504,287 858,809 75,607 112,475 114,848 379,305 90,607 73,280 12,686 841,003 512,583 7,634 40,370 210,926 69,490 526.62 129.06 11.36 16.90 17.26 57.00 13.62 11.01 1.91 126.39 77.03 1.15 6.07 31.70 10.44 373,301 86,036 16,434 56,367 103,071 99,896 11,497 56.10 12.93 2.47 8.47 15.49 15.01 1.73 472,227 17,428 0 67,446 121,272 266,081 0 70.97 2.62 0.00 10.14 18.22 39.99 0.00 204,716 0 37,038 102,933 64,745 30.76 0.00 5.57 15.47 9.73 2007 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 2007 Average amount ($) 517,657 517,657 0 Per capita amount ($) 77.79 77.79 0.00 67,843 43,229 24,614 10.20 6.50 3.70 726 0.11 42,485 6.38 19,191 2.88 23,294 3.50 125,518 18.86 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Jail (Const.) 2 General government buildings (Const.) 3 Community development (Const.) 4 Highways and streets (Const.) 5 Jail (Land) 6 Community development (Land) 7 Highways and streets (Land) 8 Correctional institute (Land) 9 Garbage and trash disposal (Land) 10 Drainage (Const.) 11 General government buildings (Land) 12 Ambulance service (Land) 13 Sheriffs department (Land) 14 Fire department (Land) 15 Libraries (Const.) 16 Parks and recreation (Land) 17 Garbage and trash collection (Land) 18 General administration (Const.) F- 3 389,946 405,554 3,374,453 840,035 289,891 415,986 329,836 345,088 148,975 88,384 90,000 99,386 66,843 66,193 57,243 52,919 68,231 57,655 52,318 20,919 58.60 60.95 350.56 113.91 57.49 52.54 39.48 37.02 21.49 18.59 11.18 10.32 10.08 9.89 8.14 7.81 7.63 6.98 6.19 5.10 2007 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 1,125,750 279,606 142,057 844,367 0.00 235.22 33.08 22.82 109.56 184,749 333,279 40,441 84,803 805,263 27.13 47.56 5.25 12.55 100.48 2,100,919 1,897,964 394,990 718,706 143,438 308.56 270.85 50.86 106.34 17.27 114,729 63,823 6,639 40,197 22,012 16.85 9.11 0.86 5.84 2.84 F 2007 Number reporting 0 2 7 13 8 4 6 13 23 8 4 6 12 23 6 4 6 13 20 8 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 45,403 3,873 5,612,568 F -4 Per capita amount ($) 6.74 0.57 832.73 Number reporting 29 29 29 2007 County Fiscal Planning Guide F 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Multi-purpose 2 Jails 3 All other 4 Solid waste system 5 Water/sewer system 6 Jails 7 Water/sewer system 8 Public buildings 9 Public buildings 10 All other 11 Multi-purpose 12 Highways, streets and drainage G.O. 4,930,000 1 lease pool 3,970,478 3 revenue bond 2,890,000 1 G.O. 2,060,359 1 revenue bond 1,837,892 3 G.O. 1,500,000 1 other long-term 886,969 3 G.O. 645,827 4 lease pool 532,953 1 G.O. 314,119 1 other long-term 187,529 1 other long-term 179,163 3 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 104,442 7 0 0 0 0 19,636 1 116,759 3 54,884 7 168,012 8 0 0 0 0 39,597 1 172,099 4 36,801 5 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 359,813 1,516,495 1,876,308 As % of current operations 10.3% 43.3% 53.5% F -5 2007 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 Special purpose sales tax 4 Airport 5 Water and sewer system 6 Local option sales tax 7 State intergovernmental revenues 8 Fines, forfeits and court fees 9 Fire service subscription fees 10 Ambulance charges 11 Other enterprise funds 12 Motor vehicle taxes 13 Insurance premiums taxes 14 Public utilities taxes 15 Hospital charges 16 Other local intergovernmental revenues 17 Landfill fees 18 Federal intergovernmental revenues 19 Other service charges 20 Garbage and trash collection charges 21 All additional revenues 22 Tax collection fees 23 Fee collections of county officers 24 Special assessments 25 Receipts from sale of materials 26 Other excise and special use taxes 27 Mobile home taxes 28 FIFA, penalties, interest and cost 29 Interest earnings on investments 30 Building permits 31 Intangible taxes (regular and recording) 32 Rents and royalties 33 Parks and recreation charges 34 Hotel/motel tax 35 Receipts from sale of real property 36 Business licenses and occupational taxes 37 Railroad equipment tax 38 Alcoholic beverage taxes 39 Other licenses, permits and fees 40 Franchise payments taxes 41 Alcoholic beverage taxes 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants F -6 F 2007 Per capita amount ($) 1,187.64 260.64 180.20 87.52 64.77 61.76 50.82 50.16 42.30 42.08 32.10 30.16 29.21 27.14 25.62 23.58 22.20 16.88 14.86 13.19 12.22 10.80 10.74 8.75 7.75 7.10 6.97 6.52 5.66 5.66 4.24 3.66 3.50 3.19 3.18 2.91 2.60 2.39 2.32 1.10 0.46 0.43 0.30 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 21.9% 15.2% 7.4% 5.5% 5.2% 4.3% 4.2% 3.6% 3.5% 2.7% 2.5% 2.5% 2.3% 2.2% 2.0% 1.9% 1.4% 1.3% 1.1% 1.0% 0.9% 0.9% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Solid waste system 2 Airport 3 Construction (non-utility) 4 Water and sewer system 5 Highways and streets 6 Sheriff's department 7 Purchase of equipment and land 8 General administration 9 Correctional institute 10 Ambulance service 11 Municipal court 12 Jail 13 County/municipal hospital 14 Other enterprise funds 15 Police department 16 Other general expenditures 17 Garbage and trash collection 18 Clerk of courts 19 Public welfare and social services 20 Tax assessor/appraiser 21 Tax commissioner 22 General insurance 23 Financial administration 24 Probate court 25 Superior court 26 State Court 27 Garbage and trash disposal 28 General government buildings 29 Fire department 30 Public health 31 Debt service costs 32 Juvenile and magistrate court 33 Parks and recreation 34 Building inspection and regulation 35 Natural resources 36 Community development 37 Libraries 38 Legal fees 39 Education (general government) 40 Drainage 41 Electric supply system 42 Gas supply system 43 Parking facilities and meters 44 Payments to other hospitals 45 State DHR health grants F -7 F 2007 Per capita amount ($) 1,365.39 178.51 130.61 102.54 90.08 79.77 78.99 63.68 56.28 55.23 46.67 45.82 36.67 34.11 31.75 30.43 26.98 24.85 19.67 18.89 17.04 16.69 16.20 15.47 15.29 14.96 14.88 14.19 14.17 11.00 10.15 9.76 9.03 8.35 7.35 6.40 4.89 4.03 2.82 1.18 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 13.1% 9.6% 7.5% 6.6% 5.8% 5.8% 4.7% 4.1% 4.0% 3.4% 3.4% 2.7% 2.5% 2.3% 2.2% 2.0% 1.8% 1.4% 1.4% 1.2% 1.2% 1.2% 1.1% 1.1% 1.1% 1.1% 1.0% 1.0% 0.8% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.4% 0.3% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Consolidated Fiscal Planning Guide Consolidated Group - Number Reporting = Population Range = 2006 Estimated Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes CG 2007 T 4 All Groups 509,886 Average amount ($) Per capita amount ($) 145,405,693 1,140.69 42,835,518 32,429,101 10,406,417 336.04 254.40 81.64 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 43,215,763 22,577,251 0 20,638,512 339.02 177.12 0.00 161.91 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 16,890,382 2,275,381 6,218,090 2,077,054 6,081,368 238,489 132.50 17.85 48.78 16.29 47.71 1.87 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 6,142,844 11,209,093 5,648,496 0 341,311 5,219,286 48.19 87.93 44.31 0.00 2.68 40.94 Service Charges and Other Revenues Service charge revenues Other revenues 25,112,094 8,081,719 17,030,376 197.00 63.40 133.60 CG - 1 2007 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 2007 Average amount ($) Per capita amount ($) 99,807,423 16,419,256 2,516,173 1,080,125 815,123 7,339,859 2,739,167 896,810 1,032,000 45,270,457 10,238,283 10,437,371 2,942,554 9,056,421 12,595,830 782.98 128.81 19.74 8.47 6.39 57.58 21.49 7.04 8.10 355.14 80.32 81.88 23.08 71.05 98.81 6,872,924 2,441,110 1,277,750 1,132,903 328,633 1,136,461 556,068 53.92 19.15 10.02 8.89 2.58 8.92 4.36 5,035,232 0 2,777,625 1,504,141 420,966 332,500 0 39.50 0.00 21.79 11.80 3.30 2.61 0.00 389,505 3.06 263,022 2.06 126,483 0.99 0 0.00 0 0.00 2007 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 2007 Average amount ($) 6,730,366 5,939,533 790,833 Per capita amount ($) 52.80 46.59 6.20 7,818,212 6,916,458 901,754 61.33 54.26 7.07 0 0.00 8,013,684 1,711,329 6,302,356 62.87 13.43 49.44 3,257,788 25.56 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 Other expenditures (Const.) 4 Drainage (Const.) 5 Parks and recreation (Const.) 6 Police department (Const.) 7 Community development (Const.) 8 Other expenditures (Land) 9 General government buildings (Const.) 10 Police department (Land) 11 General administration (Land) 12 Public health (Const.) 13 Highways and streets (Land) 14 Fire department (Land) 15 Sheriffs department (Land) 3,257,128 14,013,113 5,141,361 7,288,063 4,458,915 4,274,886 2,248,642 1,096,324 1,444,724 1,104,274 1,012,339 816,586 731,270 478,695 456,879 443,565 428,878 25.55 109.93 45.58 44.09 39.53 28.36 13.60 9.72 9.59 6.68 6.12 5.42 4.42 3.12 2.76 2.68 2.59 CG - 3 2007 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 ($) Per capita amount ($) 19,605,000 44,000,000 0 71,495 0 100.85 226.34 0.00 0.37 0.00 2,772,026 6,512,500 473,725 540,500 0 21.75 34.00 3.72 3.27 0.00 153,228,653 42,365,000 4,737,088 7,577,760 0 1,202.06 221.19 37.16 45.85 0.00 7,810,659 848,747 268,343 465,332 0 61.27 4.43 2.11 3.03 0.00 CG 2007 Number reporting 1 1 0 1 0 4 2 4 3 0 4 2 4 3 0 4 2 4 2 0 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds General/other funds Average amount ($) 6,629,058 27,604,408 178,294,698 Per capita amount ($) 52.00 167.01 1,398.70 Number reporting 4 3 4 CG - 4 2007 Consolidated Fiscal Planning Guide CG 2007 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Multi-purpose 3 All other 4 Solid waste system 5 All other 6 Water/sewer system 7 All other 8 Solid waste system 9 Public buildings 10 Solid waste system 11 Parks and recreation facilities revenue bond 124,281,883 4 G.O. 38,095,000 2 revenue bond 30,833,333 3 G.O. 8,540,000 1 lease pool 6,866,583 3 other long-term 3,989,175 2 other long-term 3,656,667 3 revenue bond 2,632,262 1 lease pool 1,750,362 1 lease pool 383,168 1 revenue bond 157,433 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 26,170,591 3 0 0 0 0 5,639,051 2 11,265,893 3 5,103,093 3 42,499,339 3 0 0 0 0 3,800,406 2 10,344,378 3 8,623,864 3 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 17,930,867 40,306,308 58,237,174 As % of current operations 18.0% 40.4% 58.3% CG - 5 2007 Consolidated Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Water and sewer system 2 Real and personal property taxes 3 Local option sales tax 4 Special purpose sales tax 5 Solid waste system 6 Franchise payments taxes 7 Airport 8 Interest earnings on investments 9 Public utilities taxes 10 Insurance premiums taxes 11 Other service charges 12 State intergovernmental revenues 13 Federal intergovernmental revenues 14 Other enterprise funds 15 Fines, forfeits and court fees 16 Business licenses and occupational taxes 17 Motor vehicle taxes 18 Alcoholic beverage taxes 19 All additional revenues 20 Hotel/motel tax 21 Tax collection fees 22 Garbage and trash collection charges 23 Ambulance charges 24 Intangible taxes (regular and recording) 25 Parks and recreation charges 26 Special assessments 27 Receipts from sale of materials 28 Building permits 29 FIFA, penalties, interest and cost 30 Alcoholic beverage taxes 31 Parking facilities and meters 32 Fee collections of county officers 33 Rents and royalties 34 Other local intergovernmental revenues 35 Other licenses, permits and fees 36 Other excise and special use taxes 37 Mobile home taxes 38 Receipts from sale of real property 39 Railroad equipment tax 40 Cemetery fees 41 Electric supply system 42 Fire service subscription fees 43 Gas supply system 44 Hospital charges 45 Landfill fees 46 MARTA sales tax 47 State DHR health grants CG - 6 CG 2007 Per capita amount ($) 1,749.65 325.88 254.40 177.12 161.91 90.88 75.73 73.43 64.62 53.48 48.78 47.13 44.31 42.10 41.17 40.27 34.34 23.87 17.85 17.65 16.76 11.92 9.96 9.08 7.51 7.47 6.63 6.54 6.36 6.03 5.77 4.38 4.32 3.10 2.75 2.41 1.92 0.85 0.54 0.28 0.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 18.6% 14.5% 10.1% 9.3% 5.2% 4.3% 4.2% 3.7% 3.1% 2.8% 2.7% 2.5% 2.4% 2.4% 2.3% 2.0% 1.4% 1.0% 1.0% 1.0% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 Consolidated Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Police department 3 Construction (non-utility) 4 Fire department 5 Solid waste system 6 Sheriff's department 7 Jail 8 Other enterprise funds 9 Debt service costs 10 Payments to other hospitals 11 General administration 12 Parks and recreation 13 Airport 14 Community development 15 Highways and streets 16 Purchase of equipment and land 17 Other general expenditures 18 Correctional institute 19 General government buildings 20 Financial administration 21 Superior court 22 Legal fees 23 Building inspection and regulation 24 General insurance 25 Public health 26 Libraries 27 Drainage 28 State Court 29 Clerk of courts 30 Juvenile and magistrate court 31 Tax commissioner 32 Municipal court 33 Ambulance service 34 Tax assessor/appraiser 35 Parking facilities and meters 36 Public welfare and social services 37 Probate court 38 Natural resources 39 County/municipal hospital 40 Education (general government) 41 Electric supply system 42 Garbage and trash collection 43 Garbage and trash disposal 44 Gas supply system 45 State DHR health grants CG - 7 CG 2007 Per capita amount ($) 1,846.35 529.21 138.50 113.04 98.81 83.45 80.32 71.05 69.57 68.53 58.89 57.58 54.26 49.49 49.44 47.91 26.28 25.56 23.74 21.49 20.30 19.15 13.44 13.43 11.90 11.80 11.23 10.49 10.31 8.92 8.89 8.47 7.38 6.84 6.39 3.42 3.30 2.58 0.99 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 28.7% 7.5% 6.1% 5.4% 4.5% 4.4% 3.8% 3.8% 3.7% 3.2% 3.1% 2.9% 2.7% 2.7% 2.6% 1.4% 1.4% 1.3% 1.2% 1.1% 1.0% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2007 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 2007 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 2007 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 2007 County Fiscal Planning Guide Appendix C: Index to County and Consolidated Governments County 2006 Population 1 Appling 17,860 2 Athens-Clarke * 112,787 3 Atkinson 8,047 4 Augusta/Richmond * 194,398 5 Bacon 10,482 6 Baker 4,098 7 Baldwin 45,275 8 Banks 16,445 9 Barrow 63,702 10 Bartow 91,266 11 Ben Hill 17,635 12 Berrien 16,756 13 Bibb 154,903 14 Bleckley 12,353 15 Brantley 15,735 16 Brooks 16,464 17 Bryan 29,648 18 Bulloch 63,207 19 Burke 22,986 20 Butts 23,561 21 Calhoun 6,094 22 Camden 45,118 23 Candler 10,674 24 Carroll 107,325 25 Catoosa 62,016 26 Charlton 10,882 27 Chatham 241,411 28 Chattooga 26,442 29 Cherokee 195,327 30 Clay 3,180 31 Clayton 271,240 32 Clinch 6,897 33 Cobb 679,325 34 Coffee 40,242 35 Colquitt 44,821 36 Columbia 106,887 37 Columbus/Muscogee * 188,660 38 Cook 16,333 39 Coweta 115,291 40 Crawford 12,823 41 Crisp 22,051 42 Cusseta-Chattahoochee * 14,041 43 Dade 16,233 44 Dawson 20,643 45 Decatur 28,665 46 DeKalb 723,602 47 Dodge 19,700 48 Dooly 11,748 Group D A F A E F C D B B D D A E D D C B D D F C E A B E A C A F A F A C C A A D A E D E D D C A D E RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 County 49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin 80 Jackson 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar 88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 2006 Population 94,773 119,557 12,065 4,274 48,954 20,768 22,600 11,425 22,319 106,671 95,322 150,968 21,691 960,009 28,175 2,720 73,630 51,419 25,082 15,534 757,104 41,112 173,256 9,677 28,616 28,785 24,276 11,472 178,033 127,530 10,403 55,778 13,624 13,278 16,768 8,725 9,626 26,973 16,679 7,723 47,316 32,495 62,571 8,257 11,452 97,844 25,462 13,817 Group B A E F C D D E D A B A D A C F B B C D A C A F C C D E A A E B E E D F F C D F C C B F E B C E RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR - No report * - Consolidated county/city government C- 1 2007 County Fiscal Planning Guide Appendix C: Index to County and Consolidated Governments County 97 Madison 98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman 120 Rabun 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 2006 Population 27,837 7,276 21,917 11,248 22,881 6,239 23,852 24,443 9,067 17,908 41,398 91,451 30,858 13,997 121,530 24,785 29,640 17,452 16,801 41,091 9,887 19,930 2,486 16,354 7,357 80,332 4,198 15,190 9,168 62,185 25,143 4,754 32,490 6,605 1,877 23,492 8,792 13,268 10,657 45,135 41,685 27,623 10,525 6,852 63,245 9,322 10,184 20,652 Group C F D E D F D D F D C B C E A D C D D C F D F D F B F D F B C F C F F D F E E C C C E F B F E D RLGF reporting period 2006 2006 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR 2006 NR 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 County 145 Upson 146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth 2006 Population 27,676 64,606 79,388 35,748 5,949 20,723 28,895 2,252 6,908 24,738 92,999 8,712 10,468 9,995 21,938 Group C B B C F D C F F D B F E F D RLGF reporting period 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 NR - No report * - Consolidated county/city government C- 2