Georgia local government finances: 2008 county and consolidated government fiscal planning guide

2008 COUNTY/CONSOLIDATED GOVERNMENT
FISCAL PLANNING GUIDE
Georgia Department of Community Affairs
December, 2008

2008 County Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2008 COUNTY AND CONSOLIDATED
GOVERNMENTS FISCAL PLANNING GUIDE
GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS Office of Research
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
CONTACT: James Stephens 404-679-0591 james.stephens@dca.ga.gov
An Equal Opportunity Employer
If you are disabled and wish to receive this publication in an alternative
format, please contact the Georgia Department of Community Affairs at:
(404) 679-4840 or 1 (800) 359-4663 (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 2008 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 2007 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

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2008 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

reports since 2007 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 2007 estimated population and the population group to which they belong (A through F).

used in compiling the 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 Office of Research Jonathan Sharpe (404) 679-4996
jonathan.sharpe@dca.ga.gov
2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in FY 2007 and submitted to DCA. Appendix B of this report provides the structure of data categories to be

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.

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2008 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the total 2007 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.
The contact for your feedback should be James Stephens, Office of Research, (404) 679-0591 or james.stephens@dca.ga.gov.

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
19 18 32 34 21 30 154 *

Number reporting
19 18 32 32 20 30 151

Population ranges are based upon estimated amounts for the year 2007 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. The new Georgetown-Quitman Consolidated Government is exempt from 2007 reporting. Because of the limited number of consolidated governments, population groups are not prepared for these governments.

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2008 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 non-enterprise 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

2008 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

2008 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

2008 County Fiscal Planning Guide
County Group -
Number Reporting = Population Range = 2007 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2008
T
151 All Groups 8,987,525

Average amount ($)

Per capita amount ($)

48,560,877

815.87

20,885,638 16,911,972
3,973,666

350.90 284.14
66.76

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

11,928,259 4,487,100 0 7,441,159

200.41 75.39 0.00
125.02

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

2,313,938 268,984
1,520,115 286,254 209,148 29,436

38.88 4.52
25.54 4.81 3.51 0.49

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

1,154,269
3,390,044 2,152,308
0 484,767 757,990

19.39
56.96 36.16
0.00 8.14 12.65

Service Charges and Other Revenues Service charge revenues Other revenues

8,888,729 2,130,414 6,803,370

149.34 35.79
113.55

T - 1

2008 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 2008

Average amount ($)

Per capita amount ($)

36,243,749
7,493,269 824,477 660,592 624,105
2,830,439 919,136
1,272,233 362,286
12,629,339 3,958,199 2,137,992 527,074 3,141,645 2,867,919

621.54
128.50 14.14 11.33 10.70 48.54 15.76 21.82 6.21
216.58 67.88 36.66 8.98 53.88 49.18

3,676,272 1,473,827
480,035 710,154 263,357 710,973
37,925

63.04 25.27
8.23 12.18 4.52 12.19 0.65

3,868,824 846,259 99,779
1,051,541 979,876 891,368 0

66.35 14.51
1.71 18.03 16.80 15.29
0.00

429,015

7.36

1,133

0.02

98,360

1.69

196,887

3.38

132,634

2.27

2008 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 2008

Average amount ($)
2,846,207 2,781,716
64,491

Per capita amount ($)
48.81 47.70
1.11

1,863,921 1,154,117
709,804

31.96 19.79 12.17

1,573

0.03

1,178,781 541,760 640,609

20.21 9.23
10.99

2,288,831

39.25

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 Highways and streets (Land) 5 Other expenditures (Const.) 6 Community development (Const.) 7 Superior court (Const.) 8 Garbage and trash disposal (Const.) 9 General government buildings (Const.) 10 Police department (Const.) 11 General administration (Const.) 12 Parks and recreation (Land) 13 General administration (Land) 14 Sheriffs department (Const.) 15 Libraries (Const.)

3,244,456
7,120,314
4,658,292 3,358,435 2,739,361 1,246,982 1,759,995
446,146 888,380 471,357 1,142,590 4,241,726 2,510,694 641,262 733,552 1,418,186 1,642,846

54.90
120.49
59.75 54.36 25.75 21.24 18.18 16.18 13.86 12.61 12.20 12.01 10.82
9.42 8.35 8.03 7.61

T - 3

2008 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

10,331,357 24,439,213
2,937,190 1,733,059 4,430,610

52.71 161.70
48.04 31.10 97.45

3,096,008 4,171,668
379,870 685,459 3,877,102

22.95 33.01
5.08 10.68 83.10

73,386,765 27,827,163
3,934,013 5,916,924 8,850,838

546.26 244.71
59.61 88.71 149.10

3,439,374 887,670 143,803 272,690 203,389

25.62 7.68 1.76 4.07 4.36

T 2008
Number reporting
8 18 32 56 41
42 45 71 113 43
42 52 74 109 22
42 51 64 109 41

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
5,260,061 38,879,489 33,494,174

Per capita amount ($)
37.88 250.71 551.91

Number reporting
38 33 147

T - 4

2008 County Fiscal Planning Guide

T

2008

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 Public buildings 5 Multi-purpose 6 Highways, streets and drainage 7 All other 8 Industrial revenue bonds 9 Law enforcement and corrections 10 Jails 11 All other 12 Multi-purpose

revenue bond

87,917,936

31

G.O.

40,674,583

6

G.O.

28,477,001

6

G.O.

25,845,017

13

G.O.

19,516,117

17

G.O.

17,474,851

7

revenue bond

17,089,746

11

revenue bond

16,522,187

7

G.O.

15,297,949

2

lease pool

10,679,445

20

G.O.

9,814,926

19

other long-term

9,481,198

8

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

6,604,687

52

0

0

3,355

1

117,212

11

1,044,149

65

819,731

45

9,010,258

56

0

0

5,688

2

131,449

12

1,025,883

65

1,246,457

45

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
6,403,960 13,378,336 19,782,296

As % of current operations
17.7% 36.9% 54.6%

T - 5

2008 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 State intergovernmental revenues 7 Fines, forfeits and court fees 8 Interest earnings on investments 9 Motor vehicle taxes 10 Other enterprise funds 11 Insurance premiums taxes 12 Solid waste system 13 Other service charges 14 Gas supply system 15 Public utilities taxes 16 Garbage and trash collection charges 17 Ambulance charges 18 Landfill fees 19 Federal intergovernmental revenues 20 Tax collection fees 21 Intangible taxes (regular and recording) 22 Other local intergovernmental revenues 23 Business licenses and occupational taxes 24 Building permits 25 FIFA, penalties, interest and cost 26 Fire service subscription fees 27 Hotel/motel tax 28 Fee collections of county officers 29 Airport 30 Special assessments 31 Other excise and special use taxes 32 Alcoholic beverage taxes 33 Franchise payments taxes 34 Rents and royalties 35 Parks and recreation charges 36 Receipts from sale of materials 37 Other licenses, permits and fees 38 Receipts from sale of real property 39 Mobile home taxes 40 Alcoholic beverage taxes 41 Parking facilities and meters 42 Hospital charges 43 Railroad equipment tax 44 Cemetery fees 45 Electric supply system 46 MARTA sales tax 47 State DHR health grants
T - 6

T 2008

Per capita amount ($)
1,183.04 284.14 167.92 156.00 97.83 38.00 36.22 35.80 32.34 26.88 26.52 25.63 22.24 18.51 17.75 16.57 15.76 15.10 14.40 14.15 13.02 10.42 10.32
9.58 7.87 7.23 6.96 6.24 6.04 5.60 5.35 4.67 4.60 4.59 4.31 4.06 2.99 2.02 1.51 1.32 1.28 0.50 0.44 0.34 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 24.0% 14.2% 13.2% 8.3% 3.2% 3.1% 3.0% 2.7% 2.3% 2.2% 2.2% 1.9% 1.6% 1.5% 1.4% 1.3% 1.3% 1.2% 1.2% 1.1% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 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 Sheriff's department 5 Police department 6 Jail 7 Purchase of equipment and land 8 Fire department 9 General administration 10 Highways and streets 11 Other general expenditures 12 Other enterprise funds 13 General insurance 14 Debt service costs 15 Superior court 16 Correctional institute 17 Gas supply system 18 Solid waste system 19 Ambulance service 20 Garbage and trash collection 21 Parks and recreation 22 Public health 23 Public welfare and social services 24 General government buildings 25 Financial administration 26 Libraries 27 Clerk of courts 28 Juvenile and magistrate court 29 State Court 30 Community development 31 Tax commissioner 32 Tax assessor/appraiser 33 Building inspection and regulation 34 Payments to other hospitals 35 Legal fees 36 Garbage and trash disposal 37 Airport 38 Municipal court 39 Probate court 40 Drainage 41 Natural resources 42 Education (general government) 43 Parking facilities and meters 44 Electric supply system 45 State DHR health grants
T - 7

T 2008

Per capita amount ($)
1,336.05 223.78 131.71 94.27 66.74 65.65 59.42 54.71 49.77 47.55 46.74 39.44 38.47 28.56 26.37 24.84 23.71 22.83 22.22 21.26 21.19 19.57 17.71 16.61 15.85 15.32 14.04 12.58 11.95 11.84 11.76 11.10 10.61 10.47 10.06 7.72
7.22 6.15 5.14 4.43 3.90 2.05 0.62 0.12 0.00 0.00

Percent of total
expenditures
100.0% 16.7% 9.9% 7.1% 5.0% 4.9% 4.4% 4.1% 3.7% 3.6% 3.5% 3.0% 2.9% 2.1% 2.0% 1.9% 1.8% 1.7% 1.7% 1.6% 1.6% 1.5% 1.3% 1.2% 1.2% 1.1% 1.1% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.8% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.2% 0.0% 0.0% 0.0% 0.0%

2008 County Fiscal Planning Guide

A

2008

County Group -

A

Number Reporting =

19

Population Range = 100,000 and Above

2007 Estimated Population =

5,533,740

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 ($)

248,385,498

852.83

112,073,639 91,485,393 20,588,246

384.80 314.11
70.69

54,611,650 19,631,683
0 34,979,967
11,609,487 1,405,403 7,163,315 1,731,324 1,186,453 122,994

187.51 67.41 0.00
120.10
39.86 4.83
24.60 5.94 4.07 0.42

7,372,680
15,244,027 8,987,482 0 2,031,987 4,224,558
47,474,015 9,122,330
38,351,685

25.31
52.34 30.86
0.00 6.98 14.50
163.00 31.32
131.68

2008 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 2008

Average amount ($)

Per capita amount ($)

188,484,246
42,079,156 5,063,229 3,025,224 2,637,530 15,778,143 4,586,172 9,016,787 1,972,071
67,500,506 17,521,714 15,999,403
1,633,470 15,055,953 17,289,965

664.69
148.39 17.86 10.67 9.30 55.64 16.17 31.80 6.95
238.04 61.79 56.42 5.76 53.09 60.97

20,107,394 8,921,302 3,228,433 3,573,929 781,373 3,405,318 197,038

70.91 31.46 11.38 12.60
2.76 12.01
0.69

19,366,925 5,112,568 534,786 5,461,007 6,036,662 2,221,902 0

68.30 18.03
1.89 19.26 21.29
7.84 0.00

502,080

1.77

9,005

0.03

299,850

1.06

78,943

0.28

114,282

0.40

2008 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 2008

Average amount ($)
11,487,313 11,199,728
287,585

Per capita amount ($)
40.51 39.50
1.01

9,962,980 5,561,232 4,401,748

35.13 19.61 15.52

0

0.00

6,414,622 2,736,075 3,678,547

22.62 9.65
12.97

11,063,270

39.01

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 Highways and streets (Land) 5 Superior court (Const.) 6 Parks and recreation (Land) 7 Police department (Const.) 8 General administration (Const.) 9 Other expenditures (Const.) 10 General administration (Land) 11 Fire department (Const.) 12 Libraries (Const.) 13 Sheriffs department (Const.) 14 Drainage (Const.) 15 General government buildings (Const.) 16 Public welfare and social services (Const.) 17 Juvenile and magistrate court (Const.) 18 Other expenditures (Land)

A- 3

17,160,049
38,622,382
19,812,988 10,304,204 10,055,028
6,829,265 2,961,854 3,240,334 6,230,829 4,381,895 2,899,604 2,758,195 2,475,573 3,212,435 2,462,627 3,163,783 2,000,025 1,792,414 3,243,440 1,255,938

60.51
136.20
65.41 56.95 29.87 27.07 15.92 13.43 12.79 10.23
9.40 9.24 8.24 7.98 7.94 6.92 5.99 4.98 4.92 4.75

2008 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 ($)

21,270,667 35,363,789
2,990,982 3,788,908 30,133,333

48.87 83.19
8.55 13.53 97.38

8,429,608 10,609,077
1,621,287 1,859,212 30,733,333

23.21 30.38
4.99 6.80 86.58

226,925,304 72,326,929 6,585,856 20,938,064 40,700,000

624.94 196.34
23.83 76.58 101.26

10,824,133 2,674,009
338,002 1,061,304
928,968

29.81 7.66 1.04 3.88 2.62

A 2008
Number reporting
3 5 3 6 3
12 13 11 17 3
12 12 11 17 2
12 13 11 17 3

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
8,924,040 50,532,661 169,609,600
A -4

Per capita amount ($)
30.64 173.50 582.35

Number reporting
19 19 19

2008 County Fiscal Planning Guide

A

2008

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 Highways, streets and drainage 5 Multi-purpose 6 All purposes 7 Public buildings 8 Industrial revenue bonds 9 All other 10 Law enforcement and corrections 11 Jails 12 All other

revenue bond 240,798,877

10

G.O.

75,916,737

3

G.O.

68,557,738

2

G.O.

50,953,400

2

G.O.

41,160,365

3

short-term

40,700,000

2

G.O.

39,995,289

5

revenue bond

34,293,333

3

revenue bond

33,268,831

5

G.O.

30,530,000

1

lease pool

29,486,122

4

lease pool

21,262,690

7

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

45,560,741

13

0

0

0

0

681,929

5

5,418,736

17

5,282,880

10

65,291,148

12

0

0

0

0

686,890

5

4,669,369

16

8,098,793

11

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
36,796,330 62,715,417 99,511,747

As % of current operations
19.5% 33.3% 52.8%

A -5

2008 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 Interest earnings on investments 7 Fines, forfeits and court fees 8 State intergovernmental revenues 9 Other enterprise funds 10 Motor vehicle taxes 11 Insurance premiums taxes 12 Solid waste system 13 Other service charges 14 Federal intergovernmental revenues 15 Business licenses and occupational taxes 16 Tax collection fees 17 Public utilities taxes 18 Intangible taxes (regular and recording) 19 Landfill fees 20 Ambulance charges 21 Garbage and trash collection charges 22 Building permits 23 Other local intergovernmental revenues 24 FIFA, penalties, interest and cost 25 Hotel/motel tax 26 Fire service subscription fees 27 Franchise payments taxes 28 Special assessments 29 Alcoholic beverage taxes 30 Fee collections of county officers 31 Airport 32 Rents and royalties 33 Other excise and special use taxes 34 Parks and recreation charges 35 Receipts from sale of materials 36 Other licenses, permits and fees 37 Alcoholic beverage taxes 38 Receipts from sale of real property 39 Parking facilities and meters 40 Mobile home taxes 41 Hospital charges 42 Railroad equipment tax 43 Cemetery fees 44 Electric supply system 45 Gas supply system 46 MARTA sales tax 47 State DHR health grants
A -6

A 2008

Per capita amount ($)
1,237.25 314.11 193.23 174.69 100.00 49.59 39.53 34.33 30.86 29.39 27.85 24.60 19.83 18.08 15.07 13.83 13.59 13.57 12.47 11.65
8.97 8.70 8.69 8.28 7.79 6.36 6.23 5.93 5.64 4.83 4.56 4.47 4.46 4.01 3.58 2.46 2.08 1.64 1.03 0.50 0.38 0.27 0.14 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 25.4% 15.6% 14.1% 8.1% 4.0% 3.2% 2.8% 2.5% 2.4% 2.3% 2.0% 1.6% 1.5% 1.2% 1.1% 1.1% 1.1% 1.0% 0.9% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 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 Sheriff's department 7 Jail 8 Purchase of equipment and land 9 General administration 10 Other enterprise funds 11 Highways and streets 12 Other general expenditures 13 General insurance 14 Debt service costs 15 Superior court 16 Public welfare and social services 17 Parks and recreation 18 Libraries 19 Public health 20 Financial administration 21 Solid waste system 22 General government buildings 23 State Court 24 Community development 25 Correctional institute 26 Juvenile and magistrate court 27 Ambulance service 28 Clerk of courts 29 Tax commissioner 30 Building inspection and regulation 31 Tax assessor/appraiser 32 Payments to other hospitals 33 Legal fees 34 Garbage and trash collection 35 Airport 36 Municipal court 37 Drainage 38 Probate court 39 Garbage and trash disposal 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 2008

Per capita amount ($)
1,368.86 270.04 142.50 97.91 69.23 62.16 60.16 59.08 58.92 54.17 42.51 38.45 37.99 34.42 34.19 30.63 20.73 19.09 19.08 18.75 18.24 17.78 16.21 13.57 13.22 13.03 12.27 12.17 12.10 10.39 10.33
9.06 8.20 8.19 7.02 4.51 3.80 3.07 2.68 1.48 1.40 0.12 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 19.7% 10.4% 7.2% 5.1% 4.5% 4.4% 4.3% 4.3% 4.0% 3.1% 2.8% 2.8% 2.5% 2.5% 2.2% 1.5% 1.4% 1.4% 1.4% 1.3% 1.3% 1.2% 1.0% 1.0% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 County Fiscal Planning Guide

B

2008

County Group Number Reporting = Population Range = 2007 Estimated Population =

B 18 50,000 - 99,999 1,322,671

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 ($)

57,255,520

779.18

21,016,619 16,717,709
4,298,910

286.01 227.51
58.50

17,697,280 7,135,449 0
10,561,830
2,792,071 346,025
1,842,917 320,734 267,420 14,975

240.84 97.11 0.00
143.73
38.00 4.71
25.08 4.36 3.64 0.20

854,853
5,019,235 3,370,787
0 936,230 712,218
9,875,464 2,549,010 7,326,453

11.63
68.31 45.87
0.00 12.74
9.69
134.39 34.69 99.70

2008 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 2008

Average amount ($)

Per capita amount ($)

39,219,945
6,422,094 525,164 836,307 695,934
2,493,288 1,088,708
275,099 507,594
15,549,707 5,272,906 923,377 1,732,924 4,476,632 3,143,867

544.37
89.14 7.29 11.61 9.66
34.61 15.11
3.82 7.05
215.83 73.19 12.82 24.05 62.13 43.64

3,723,971 1,259,186
269,456 980,066 360,907 852,394
1,964

51.69 17.48
3.74 13.60 5.01 11.83 0.03

3,540,079 11,111 0
1,814,639 537,885
1,176,444 0

49.14 0.15 0.00
25.19 7.47
16.33 0.00

561,720

7.80

0

0.00

104,040

1.44

253,420

3.52

204,260

2.84

2008 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 2008

Average amount ($)
3,506,667 3,337,202
169,466

Per capita amount ($)
48.67 46.32
2.35

2,414,681 1,802,667
612,014

33.52 25.02
8.49

3,687

0.05

1,125,501 762,985 362,517

15.62 10.59
5.03

2,371,837

32.92

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

Purpose

Average amount ($)

Per capita amount ($)

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

3,387,261
7,607,610
3,309,102 2,819,769 1,919,997 1,837,234
976,477 744,342 558,119 558,229 534,850 515,576 421,174 434,969 419,120 362,102 328,402 285,794 295,496 266,855

44.40
105.59
45.76 41.04 29.36 24.04 11.81 10.39
7.70 7.60 7.43 6.96 6.22 6.03 5.09 4.83 4.40 3.95 3.93 3.85

2008 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 ($)

1,262,715 33,519,378
9,093,412 4,420,946 8,862,110

15.48 417.97 122.42
60.89 94.20

2,138,863 3,165,369
220,572 1,132,113 4,333,952

28.23 42.63
2.83 15.90 46.07

26,715,821 35,434,086 11,400,409
8,242,413 46,402,050

346.38 471.78 148.96 113.35 490.00

1,077,294 556,497 157,035 359,673
1,872,644

14.04 7.19 2.05 4.95
19.83

B 2008
Number reporting
2 5 7 7 3
10 9 9 15 3
9 11 10 16 2
9 9 10 16 2

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
1,128,184 13,199,269 45,630,309
B -4

Per capita amount ($)
15.35 179.63 620.97

Number reporting
18 18 18

2008 County Fiscal Planning Guide

B

2008

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

G.O.

120,176,711

1

short-term

46,402,050

2

G.O.

35,266,889

4

revenue bond

31,910,603

7

other long-term 14,276,090

3

G.O.

13,164,123

6

G.O.

9,918,487

2

G.O.

9,103,264

2

lease pool

8,366,231

4

other long-term

7,254,219

7

revenue bond

6,437,732

2

other long-term

6,323,109

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

5,138,955

11

0

0

0

0

100,017

2

1,312,012

13

510,561

8

6,657,056

13

0

0

0

0

131,409

3

1,679,580

14

762,297

8

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
6,273,305 18,773,515 25,046,820

As % of current operations
16.0% 47.9% 63.9%

B -5

2008 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Water and sewer system 4 Local option sales tax 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 All additional revenues 8 Interest earnings on investments 9 Insurance premiums taxes 10 Solid waste system 11 Motor vehicle taxes 12 Ambulance charges 13 Other service charges 14 Fire service subscription fees 15 Other local intergovernmental revenues 16 Other enterprise funds 17 Public utilities taxes 18 Tax collection fees 19 Airport 20 Federal intergovernmental revenues 21 Intangible taxes (regular and recording) 22 Building permits 23 Hotel/motel tax 24 Landfill fees 25 FIFA, penalties, interest and cost 26 Alcoholic beverage taxes 27 Parks and recreation charges 28 Fee collections of county officers 29 Franchise payments taxes 30 Special assessments 31 Rents and royalties 32 Receipts from sale of real property 33 Business licenses and occupational taxes 34 Other licenses, permits and fees 35 Other excise and special use taxes 36 Mobile home taxes 37 Receipts from sale of materials 38 Alcoholic beverage taxes 39 Railroad equipment tax 40 Parking facilities and meters 41 Cemetery fees 42 Electric supply system 43 Garbage and trash collection charges 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
B -6

B 2008

Per capita amount ($)
1,011.63 227.51 143.73 111.88 109.36 45.87 35.88 31.46 27.58 25.08 24.36 23.67 19.65 18.29 17.41 16.13 15.05 13.39 12.55 11.13
9.69 7.97 7.41 6.87 6.18 6.17 4.71 4.60 4.29 3.88 3.24 3.23 2.92 2.85 2.00 1.88 1.43 1.38 0.67 0.22 0.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 22.5% 14.2% 11.1% 10.8% 4.5% 3.5% 3.1% 2.7% 2.5% 2.4% 2.3% 1.9% 1.8% 1.7% 1.6% 1.5% 1.3% 1.2% 1.1% 1.0% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Sheriff's department 4 Jail 5 Correctional institute 6 Highways and streets 7 Purchase of equipment and land 8 Fire department 9 Police department 10 Other general expenditures 11 General administration 12 Solid waste system 13 Public health 14 Parks and recreation 15 Other enterprise funds 16 Ambulance service 17 Debt service costs 18 Superior court 19 Garbage and trash collection 20 General government buildings 21 Juvenile and magistrate court 22 Building inspection and regulation 23 Clerk of courts 24 Tax commissioner 25 Airport 26 Garbage and trash disposal 27 Tax assessor/appraiser 28 Legal fees 29 Libraries 30 Public welfare and social services 31 Financial administration 32 General insurance 33 State Court 34 Drainage 35 Community development 36 Probate court 37 County/municipal hospital 38 Natural resources 39 Municipal court 40 Education (general government) 41 Electric supply system 42 Gas supply system 43 Parking facilities and meters 44 Payments to other hospitals 45 State DHR health grants
B -7

B 2008

Per capita amount ($)
1,013.90 121.69 111.39 71.76 71.07 63.12 45.42 45.32 42.78 39.23 34.22 33.93 28.44 24.70 24.53 21.33 20.82 19.49 17.14 16.15 14.82 13.34 12.14 11.60 11.38 10.33 10.22 10.21 8.54
8.33 7.71 7.52 7.39 7.13 6.42 5.20 4.91 2.09 1.48 0.37 0.26 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 12.0% 11.0% 7.1% 7.0% 6.2% 4.5% 4.5% 4.2% 3.9% 3.4% 3.3% 2.8% 2.4% 2.4% 2.1% 2.1% 1.9% 1.7% 1.6% 1.5% 1.3% 1.2% 1.1% 1.1% 1.0% 1.0% 1.0% 0.8% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 County Fiscal Planning Guide

C

2008

County Group Number Reporting = Population Range = 2007 Estimated Population =

C 32 25,000 - 49,999 1,065,699

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 ($)

22,995,412

690.49

9,263,204 7,566,872 1,696,332

278.15 227.21
50.94

6,855,196 2,754,875
0 4,100,321
1,179,255 118,863 908,606 33,622 69,676 48,488

205.84 82.72 0.00
123.12
35.41 3.57
27.28 1.01 2.09 1.46

311,891
1,699,778 1,183,397
0 280,948 235,433
3,686,088 1,406,520 2,353,102

9.37
51.04 35.53
0.00 8.44 7.07
110.68 42.23 68.45

2008 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 2008

Average amount ($)

Per capita amount ($)

17,801,914
2,985,573 258,976 382,890 440,669
1,117,546 439,623 218,558 127,312
5,287,483 2,338,201
66,988 295,580 1,886,422 700,291

540.78
90.69 7.87 11.63 13.39
33.95 13.35
6.64 3.87
160.62 71.03 2.03 8.98 57.30 21.27

1,617,827 478,427 88,544 349,755 210,155 431,895 59,050

49.15 14.53
2.69 10.62 6.38 13.12 1.79

2,465,795 800,186 55,194 383,735 236,920 989,760 0

74.90 24.31
1.68 11.66
7.20 30.07
0.00

500,031 0
85,635 288,421 125,976

15.19 0.00 2.60 8.76 3.83

2008 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 2008

Average amount ($)
1,891,659 1,872,147
19,512

Per capita amount ($)
57.46 56.87
0.59

833,964 598,509 235,455

25.33 18.18
7.15

1,024

0.03

566,531 285,288 281,244

17.21 8.67 8.54

1,652,026

50.18

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 General administration (Const.) 5 Garbage and trash disposal (Const.) 6 Sheriffs department (Const.) 7 Other expenditures (Const.) 8 Parks and recreation (Const.) 9 Superior court (Const.) 10 Community development (Const.) 11 Highways and streets (Land) 12 General administration (Land) 13 Public health (Const.) 14 Other expenditures (Land) 15 Fire department (Const.) 16 Ambulance service (Const.) 17 Public welfare and social services (Const.) 18 Sheriffs department (Land)
C- 3

1,279,682
3,326,695
2,224,169 1,584,689 1,308,421 1,200,042
964,562 755,686 831,623 681,995 498,000 414,290 407,433 416,146 451,177 305,560 290,931 219,241 291,048 197,734

38.87
101.06
60.62 46.21 39.82 35.13 33.88 26.24 21.70 20.85 19.90 12.27 12.04 11.95 11.61
8.82 7.91 7.28 7.27 5.90

2008 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

6,464,950 14,311,667
2,170,494 1,763,374 2,921,111

168.92 370.87
68.07 52.13 84.63

438,022 518,968 220,903 537,180 2,967,766

13.05 14.84
6.92 16.26 83.65

6,798,674 6,333,657 3,345,323 3,931,965 1,831,861

199.78 176.96 106.03 118.04
49.81

275,764

8.10

205,409

5.74

174,586

5.34

133,511

4.04

90,320

2.62

C 2008
Number reporting
2 3 5 16 9
13 7 18 24 8
14 11 19 23 3
14 11 15 24 9

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
115,832 435,244 13,164,276
C -4

Per capita amount ($)
3.48 13.07 395.29

Number reporting
32 32 32

2008 County Fiscal Planning Guide

C

2008

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

G.O.

11,090,000

1

G.O.

8,780,421

3

G.O.

8,500,000

1

lease pool

8,144,620

4

revenue bond

7,971,872

11

G.O.

7,770,000

2

other long-term

7,190,353

2

lease pool

5,806,902

5

other long-term

3,945,000

1

revenue bond

3,273,134

2

other long-term

3,118,888

11

G.O.

2,024,531

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

875,574

13

0

0

15,834

1

91,625

3

560,685

17

242,274

13

1,177,990

14

0

0

13,661

1

137,811

3

591,929

17

270,860

13

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
2,539,924 7,354,338 9,894,262

As % of current operations
14.3% 41.3% 55.6%

C -5

2008 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 Water and sewer system 5 Fines, forfeits and court fees 6 State intergovernmental revenues 7 Airport 8 Solid waste system 9 Insurance premiums taxes 10 Ambulance charges 11 Motor vehicle taxes 12 Other service charges 13 Garbage and trash collection charges 14 Other enterprise funds 15 Gas supply system 16 Other excise and special use taxes 17 Interest earnings on investments 18 Landfill fees 19 Other local intergovernmental revenues 20 Tax collection fees 21 Federal intergovernmental revenues 22 Public utilities taxes 23 All additional revenues 24 Fee collections of county officers 25 Intangible taxes (regular and recording) 26 Receipts from sale of materials 27 FIFA, penalties, interest and cost 28 Building permits 29 Fire service subscription fees 30 Parks and recreation charges 31 Alcoholic beverage taxes 32 Rents and royalties 33 Mobile home taxes 34 Business licenses and occupational taxes 35 Franchise payments taxes 36 Hotel/motel tax 37 Other licenses, permits and fees 38 Special assessments 39 Receipts from sale of real property 40 Railroad equipment tax 41 Alcoholic beverage taxes 42 Parking facilities and meters 43 Cemetery fees 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
C -6

C 2008

Per capita amount ($)
960.21 227.21 128.53 88.45 67.06 37.49 35.53 30.91 29.31 28.14 25.60 24.73 20.02 18.37 18.00 17.75 17.71 17.04 13.41 11.37 10.21
9.76 8.99 7.97 6.96 6.91 6.74 6.01 5.89 5.42 5.20 3.73 3.68 2.86 2.70 2.21 2.16 1.97 1.57 1.52 0.62 0.45 0.03 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 23.7% 13.4% 9.2% 7.0% 3.9% 3.7% 3.2% 3.1% 2.9% 2.7% 2.6% 2.1% 1.9% 1.9% 1.8% 1.8% 1.8% 1.4% 1.2% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 County/municipal hospital 2 Construction (non-utility) 3 Water and sewer system 4 Municipal court 5 Sheriff's department 6 Jail 7 Highways and streets 8 Other general expenditures 9 Airport 10 Purchase of equipment and land 11 Ambulance service 12 General administration 13 Correctional institute 14 Solid waste system 15 Police department 16 Fire department 17 Garbage and trash collection 18 Other enterprise funds 19 Parks and recreation 20 Gas supply system 21 Superior court 22 General insurance 23 Clerk of courts 24 Tax assessor/appraiser 25 General government buildings 26 Debt service costs 27 Payments to other hospitals 28 Public health 29 Tax commissioner 30 Juvenile and magistrate court 31 Community development 32 Garbage and trash disposal 33 Building inspection and regulation 34 Financial administration 35 Libraries 36 Public welfare and social services 37 Probate court 38 State Court 39 Legal fees 40 Drainage 41 Natural resources 42 Education (general government) 43 Electric supply system 44 Parking facilities and meters 45 State DHR health grants
C -7

C 2008

Per capita amount ($)
1,316.79 269.60 111.07 81.48 73.61 71.94 56.64 56.22 49.61 46.49 39.48 34.66 33.56 31.56 30.94 29.94 21.03 20.75 20.12 18.77 15.32 14.37 13.91 13.31 13.23 13.20 11.97 11.72 11.52 11.50 10.50 10.10 9.80 9.73 9.37 7.60 7.11
6.31 5.76 5.58 4.08 2.71 0.62 0.00 0.00 0.00

Percent of total
expenditures
100.0% 20.5% 8.4% 6.2% 5.6% 5.5% 4.3% 4.3% 3.8% 3.5% 3.0% 2.6% 2.5% 2.4% 2.3% 2.3% 1.6% 1.6% 1.5% 1.4% 1.2% 1.1% 1.1% 1.0% 1.0% 1.0% 0.9% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 0.0% 0.0% 0.0% 0.0%

2008 County Fiscal Planning Guide

D

2008

County Group Number Reporting = Population Range = 2007 Estimated Population =

D 32 15,000 - 24,999 629,731

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 ($)

16,036,896

814.92

6,417,887 4,735,388 1,682,499

326.13 240.63
85.50

4,790,791 1,843,273
0 2,947,519
802,232 72,496
582,040 86,385 54,330 6,980

243.45 93.67 0.00
149.78
40.77 3.68
29.58 4.39 2.76 0.35

190,344
1,238,296 865,198 0 180,612 192,486
2,597,346 971,250
1,626,096

9.67
62.92 43.97
0.00 9.18 9.78
131.99 49.35 82.63

2008 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 2008

Average amount ($)

Per capita amount ($)

11,428,915
2,132,278 244,340 242,909 310,921 748,830 326,064 163,160 96,053
3,441,632 1,749,497
2,145 138,598 938,286 613,107

581.77
108.54 12.44 12.36 15.83 38.12 16.60 8.31 4.89
175.19 89.05 0.11 7.06 47.76 31.21

948,328 286,727
53,926 197,802 177,693 232,180
0

48.27 14.60
2.74 10.07 9.05 11.82
0.00

1,256,954 48,675 83,331
199,854 262,546 662,549
0

63.98 2.48 4.24
10.17 13.36 33.73 0.00

399,783 0
71,050 192,790 135,944

20.35 0.00 3.62 9.81 6.92

2008 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 2008

Average amount ($)
1,607,976 1,591,233
16,743

Per capita amount ($)
81.85 81.00
0.85

469,957 364,452 105,505

23.92 18.55
5.37

1,847

0.09

341,545 151,952 189,593

17.39 7.73 9.65

828,614

42.18

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

D- 3

1,197,551
1,832,726
2,605,524 1,588,901 1,080,604
808,197 707,499 531,034 511,285 476,450 412,641 364,715 369,687 310,191 273,404 209,802 206,390 155,277 148,043 108,273

60.96
93.29
130.90 82.60 56.20 41.56 33.02 25.87 24.47 22.34 20.51 18.44 16.45 15.40 11.96 10.64 10.02 7.72 7.50 5.35

2008 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 ($)

3,383,522 11,101,667
982,293 422,709 2,705,176

150.59 586.00
53.93 20.49 141.84

249,453 1,702,218
121,221 420,733 2,341,915

11.10 83.99
6.31 20.66 124.28

4,018,011 8,500,293 1,583,737 1,899,091 1,822,637

178.72 426.90
82.82 93.74 95.23

166,101 276,737
66,433 78,045 64,248

7.39 13.90
3.50 3.83 3.30

D 2008
Number reporting
1 3 8 12 10
4 9 16 22 11
4 10 17 20 6
4 10 14 22 9

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
112,772 1,668,422 9,075,770
D -4

Per capita amount ($)
5.73 84.78 461.19

Number reporting
32 32 32

2008 County Fiscal Planning Guide

D

2008

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

Purpose

Type of issue

Number Amount ($) reporting

1 All other 2 Multi-purpose 3 Jails 4 All other 5 Industrial revenue bonds 6 Public buildings 7 Water/sewer system 8 Solid waste system 9 All purposes 10 Water/sewer system 11 Public buildings 12 All other

G.O.

7,972,896

5

G.O.

6,922,068

5

lease pool

5,412,500

2

revenue bond

5,020,000

1

revenue bond

4,645,618

2

G.O.

3,057,910

3

other long-term

2,462,323

6

other long-term

1,833,061

3

short-term

1,822,637

6

revenue bond

1,760,807

1

lease pool

1,643,891

6

other long-term

1,080,000

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

276,187

7

0

0

0

0

0

0

275,170

13

144,232

7

396,827

8

0

0

0

0

0

0

343,385

13

295,456

7

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,489,885 4,772,529 6,262,414

As % of current operations
13.0% 41.8% 54.8%

D -5

2008 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 State intergovernmental revenues 7 Fines, forfeits and court fees 8 Solid waste system 9 Other enterprise funds 10 Insurance premiums taxes 11 Ambulance charges 12 Motor vehicle taxes 13 Landfill fees 14 Other service charges 15 Garbage and trash collection charges 16 Interest earnings on investments 17 Federal intergovernmental revenues 18 All additional revenues 19 Tax collection fees 20 Other local intergovernmental revenues 21 Receipts from sale of materials 22 Special assessments 23 Fee collections of county officers 24 Hotel/motel tax 25 Intangible taxes (regular and recording) 26 FIFA, penalties, interest and cost 27 Parks and recreation charges 28 Parking facilities and meters 29 Building permits 30 Rents and royalties 31 Alcoholic beverage taxes 32 Fire service subscription fees 33 Mobile home taxes 34 Franchise payments taxes 35 Receipts from sale of real property 36 Business licenses and occupational taxes 37 Other excise and special use taxes 38 Other licenses, permits and fees 39 Railroad equipment tax 40 Alcoholic beverage taxes 41 Airport 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
D -6

D 2008

Per capita amount ($)
1,137.19 240.63 149.78 114.37 100.13 61.86 43.97 39.64 33.76 32.03 29.58 26.92 26.34 20.24 19.96 18.38 16.67 15.31 14.50 14.15 13.45 12.27 11.71
8.69 8.30 7.17 6.87 6.53 6.50 6.23 5.49 4.45 3.70 3.52 3.27 2.91 2.47 1.95 1.84 0.91 0.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 21.2% 13.2% 10.1% 8.8% 5.4% 3.9% 3.5% 3.0% 2.8% 2.6% 2.4% 2.3% 1.8% 1.8% 1.6% 1.5% 1.3% 1.3% 1.2% 1.2% 1.1% 1.0% 0.8% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 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%

2008 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 Other enterprise funds 6 Purchase of equipment and land 7 Jail 8 Other general expenditures 9 Solid waste system 10 Ambulance service 11 General administration 12 Correctional institute 13 Garbage and trash collection 14 Fire department 15 Payments to other hospitals 16 Parks and recreation 17 Financial administration 18 Garbage and trash disposal 19 General government buildings 20 County/municipal hospital 21 General insurance 22 Tax assessor/appraiser 23 Clerk of courts 24 Superior court 25 Public welfare and social services 26 Community development 27 Tax commissioner 28 Building inspection and regulation 29 Debt service costs 30 Public health 31 Juvenile and magistrate court 32 Probate court 33 Legal fees 34 Drainage 35 State Court 36 Libraries 37 Natural resources 38 Police department 39 Education (general government) 40 Airport 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 State DHR health grants
D -7

D 2008

Per capita amount ($)
1,126.92 123.80 88.90 80.86 79.67 65.61 60.85 55.25 47.34 42.13 39.92 38.05 35.42 32.88 32.18 32.03 18.52 17.32 17.26 17.19 16.51 15.90 15.80 15.11 14.57 13.34 12.73 12.34 10.86 10.57 10.16 10.05
9.03 6.77 6.58 6.09 5.56 4.22 4.15 1.40 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 11.0% 7.9% 7.2% 7.1% 5.8% 5.4% 4.9% 4.2% 3.7% 3.5% 3.4% 3.1% 2.9% 2.9% 2.8% 1.6% 1.5% 1.5% 1.5% 1.5% 1.4% 1.4% 1.3% 1.3% 1.2% 1.1% 1.1% 1.0% 0.9% 0.9% 0.9% 0.8% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 County Fiscal Planning Guide

E

2008

County Group Number Reporting = Population Range = 2007 Estimated Population =

E 20 10,000 - 14,999 232,576

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 ($)

9,302,757

799.98

3,727,295 3,135,715
591,580

320.52 269.65
50.87

2,310,708 952,034 0
1,358,673
436,278 54,954
336,790 30,885 10,480 3,170

198.71 81.87 0.00
116.84
37.52 4.73
28.96 2.66 0.90 0.27

86,873
878,774 609,800
0 44,819 235,953
1,862,830 900,355 962,475

7.47
75.57 52.44
0.00 3.85 19.28
160.19 77.42 82.77

2008 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 2008

Average amount ($)

Per capita amount ($)

6,808,551
1,384,518 66,777
180,871 206,430 595,613 238,604 67,562
28,661
1,893,706 1,092,350
462 84,685 531,618 188,825

582.89
118.53 5.72 15.48 17.67
50.99 20.43
5.78 2.45
162.12 93.52 0.04 6.89 45.51 16.17

613,429 157,929
61,049 102,874 143,237 148,340
0

52.52 13.52
5.23 8.81 12.26 12.70 0.00

895,670 129,826
23,648 86,837 177,790 477,570
0

76.68 11.11
2.02 7.43 15.22 40.89 0.00

471,903 0
49,892 232,091 189,920

40.40 0.00 4.27 19.87
16.26

2008 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 2008

Average amount ($)
949,044 945,873
3,172

Per capita amount ($)
81.25 80.98
0.27

230,036 189,201
40,834

19.69 16.20
3.50

3,760

0.32

220,498 49,581
173,397

18.88 4.03
14.84

389,717

33.36

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

644,174
934,194
1,297,550 813,863 382,910 313,306 298,639 239,345 233,873 206,354 206,772 177,780 162,706 134,083 110,897 109,978 72,633 64,208 55,583 55,923

52.39
75.98
108.32 70.93 33.63 27.58 25.42 20.80 20.65 19.04 18.79 15.67 14.73 12.13 9.69 9.42 6.25 5.40 4.87 4.86

2008 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 9,625,000
177,689 1,108,898
462,588

0.00 897.39
16.38 95.21 40.09

0 815,000
70,662 418,258 637,198

0.00 80.98
6.30 35.84 55.29

0 7,530,000
428,473 983,887 359,385

0.00 712.33
38.17 84.00 30.92

0

0.00

40,720

4.01

13,257

1.19

26,625

2.30

26,633

2.31

E 2008
Number reporting
0 2 2 7 6
0 1 6 11 6
0 3 6 11 4
0 2 5 8 7

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
63,722 893,457 5,320,373
E -4

Per capita amount ($)
5.48 76.83 457.52

Number reporting
20 20 20

2008 County Fiscal Planning Guide

E

2008

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 All other 3 Jails 4 Public buildings 5 Solid waste system 6 Fire protection 7 Public buildings 8 All purposes 9 Highways, streets and drainage 10 Solid waste system 11 Highways, streets and drainage 12 Fire protection

G.O.

8,875,000

2

G.O.

4,000,000

1

lease pool

3,694,173

2

G.O.

840,000

1

other long-term

538,803

2

other long-term

477,052

1

lease pool

475,000

1

short-term

359,385

4

other long-term

281,420

1

lease pool

276,484

2

lease pool

172,698

7

lease pool

126,316

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

7,213

2

0

0

0

0

0

0

27,405

2

39,549

3

96,959

2

0

0

0

0

0

0

34,289

2

28,997

2

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
792,901 2,811,673 3,604,574

As % of current operations
11.6% 41.3% 52.9%

E -5

2008 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 State intergovernmental revenues 5 Fines, forfeits and court fees 6 Landfill fees 7 Federal intergovernmental revenues 8 Ambulance charges 9 Motor vehicle taxes 10 Insurance premiums taxes 11 Other service charges 12 Other enterprise funds 13 Garbage and trash collection charges 14 Solid waste system 15 Interest earnings on investments 16 Fee collections of county officers 17 Hotel/motel tax 18 Public utilities taxes 19 Tax collection fees 20 Other local intergovernmental revenues 21 FIFA, penalties, interest and cost 22 All additional revenues 23 Water and sewer system 24 Fire service subscription fees 25 Parks and recreation charges 26 Building permits 27 Rents and royalties 28 Mobile home taxes 29 Alcoholic beverage taxes 30 Other excise and special use taxes 31 Intangible taxes (regular and recording) 32 Receipts from sale of real property 33 Hospital charges 34 Business licenses and occupational taxes 35 Railroad equipment tax 36 Receipts from sale of materials 37 Other licenses, permits and fees 38 Franchise payments taxes 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 2008

Per capita amount ($)
976.48 269.65 122.58 81.87 52.44 44.60 36.31 35.73 31.50 29.29 28.96 24.07 22.51 21.69 20.28 17.47 16.34 13.45 11.01
9.80 7.84 7.27 6.99 6.65 6.37 5.92 5.85 5.56 4.81 4.73 4.64 4.61 4.25 3.45 1.88 1.59 1.42 1.29 1.20 0.64 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.6% 12.6% 8.4% 5.4% 4.6% 3.7% 3.7% 3.2% 3.0% 3.0% 2.5% 2.3% 2.2% 2.1% 1.8% 1.7% 1.4% 1.1% 1.0% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Correctional institute 2 Construction (non-utility) 3 Sheriff's department 4 Water and sewer system 5 Highways and streets 6 Purchase of equipment and land 7 General administration 8 Jail 9 Ambulance service 10 County/municipal hospital 11 Other general expenditures 12 Garbage and trash collection 13 Solid waste system 14 Other enterprise funds 15 Garbage and trash disposal 16 General government buildings 17 Community development 18 Payments to other hospitals 19 Tax assessor/appraiser 20 Clerk of courts 21 Parks and recreation 22 Fire department 23 Tax commissioner 24 Public welfare and social services 25 Superior court 26 Probate court 27 State Court 28 General insurance 29 Juvenile and magistrate court 30 Financial administration 31 Public health 32 Building inspection and regulation 33 Drainage 34 Natural resources 35 Legal fees 36 Libraries 37 Education (general government) 38 Debt service costs 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 2008

Per capita amount ($)
1,203.51 156.82 117.34 93.93 89.36 81.34 66.15 51.22 45.72 45.45 45.09 39.51 28.54 25.37 24.45 23.39 22.90 20.15 19.76 17.75 16.99 16.27 16.24 15.55 15.29 14.21 12.32 11.82 10.90
9.28 8.83 7.94 7.37 6.04 5.44 4.55 4.11 2.90 2.35 0.87 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 13.0% 9.8% 7.8% 7.4% 6.8% 5.5% 4.3% 3.8% 3.8% 3.7% 3.3% 2.4% 2.1% 2.0% 1.9% 1.9% 1.7% 1.6% 1.5% 1.4% 1.4% 1.3% 1.3% 1.3% 1.2% 1.0% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.4% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 County Fiscal Planning Guide

F

2008

County Group Number Reporting = Population Range = 2007 Estimated Population =

F 30 Less than 10,000 203,108

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 ($)

4,922,653

727.10

2,323,074 1,939,332
383,742

343.13 286.45
56.68

870,297 331,019
0 539,278
214,465 15,432
194,181 3,269 1,580 2

128.55 48.89 0.00 79.65
31.68 2.28
28.68 0.48 0.23 0.00

33,915
677,337 527,036
0 69,120 81,181
803,564 279,679 523,885

5.01
100.05 77.85 0.00 10.21 11.99
118.69 41.31 77.38

2008 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 2008

Average amount ($)

Per capita amount ($)

3,802,960
830,677 46,670
119,122 114,017 369,870 92,715
75,675 12,609
914,001 573,662
197 44,329 224,096 71,717

556.70
121.60 6.83 17.44 16.69
54.14 13.57 11.08
1.85
133.80 83.98 0.03 6.49 32.80 10.50

388,650 91,145 17,158 70,271
104,954 103,188
1,933

56.89 13.34
2.51 10.29 15.36 15.11 0.28

515,268 22,875 0 64,949
134,804 292,640
0

75.43 3.35 0.00 9.51 19.73
42.84 0.00

229,953 0
42,361 120,932
66,661

33.66 0.00 6.20 17.70 9.76

2008 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 2008

Average amount ($)
580,968 580,968
0

Per capita amount ($)
85.05 85.05
0.00

78,836 52,050 26,785

11.54 7.62 3.92

134

0.02

79,691 20,374 59,317

11.67 2.98 8.68

184,782

27.05

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 Highways and streets (Land) 5 Other expenditures (Const.) 6 Community development (Const.) 7 Superior court (Const.) 8 Garbage and trash disposal (Const.) 9 General government buildings (Const.) 10 Police department (Const.) 11 General administration (Const.) 12 Parks and recreation (Land) 13 General administration (Land) 14 Sheriffs department (Const.) 15 Libraries (Const.) 16 Fire department (Const.) 17 Public welfare and social services (Const.) 18 Drainage (Const.)
F- 3

276,292
252,189
4,658,292 3,358,435 2,739,361 1,246,982 1,759,995
446,146 888,380 471,357 1,142,590 4,241,726 2,510,694 641,262 733,552 1,418,186 1,642,846 1,065,282 1,019,876 1,726,662

40.45
35.69
59.75 54.36 25.75 21.24 18.18 16.18 13.86 12.61 12.20 12.01 10.82
9.42 8.35 8.03 7.61 7.50 7.17 6.75

2008 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 0 328,151 290,306 855,138

0.00 0.00 38.55 37.75 103.03

265,436 258,498
73,794 88,305 682,264

32.44 36.86
9.37 12.64 82.80

2,481,545 2,410,243 1,055,720
812,694 529,079

303.27 287.23 134.03 112.83
64.42

114,457 65,374 33,324 36,002 20,837

13.99 9.32 4.22 5.04 2.49

F 2008
Number reporting
0 0 7 8 10
3 6 11 24 12
3 5 11 22 5
3 6 9 22 11

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
47,616 4,308
2,054,224
F -4

Per capita amount ($)
7.03 0.64 303.42

Number reporting
30 30 30

2008 County Fiscal Planning Guide

F

2008

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 Water/sewer system 4 Public buildings 5 Solid waste system 6 Water/sewer system 7 All other 8 All other 9 All purposes 10 Public buildings 11 Fire protection 12 Highways, streets and drainage

G.O.

3,182,500

2

lease pool

2,846,917

4

revenue bond

2,320,816

2

G.O.

1,896,905

2

G.O.

1,892,405

1

other long-term

1,767,530

4

revenue bond

1,401,502

2

other long-term

638,676

5

short-term

529,079

5

lease pool

430,114

2

lease pool

339,265

3

lease pool

231,770

16

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

71,730

6

0

0

0

0

333

1

126,630

3

35,181

4

137,923

7

0

0

14,060

1

754

1

178,066

3

63,821

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
337,874 1,543,978 1,881,852

As % of current operations
8.9% 40.6% 49.5%

F -5

2008 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Solid waste system 3 State intergovernmental revenues 4 Special purpose sales tax 5 Local option sales tax 6 Fines, forfeits and court fees 7 Water and sewer system 8 Other enterprise funds 9 Motor vehicle taxes 10 Ambulance charges 11 Other local intergovernmental revenues 12 Insurance premiums taxes 13 Federal intergovernmental revenues 14 Garbage and trash collection charges 15 Fee collections of county officers 16 All additional revenues 17 Other service charges 18 Public utilities taxes 19 Tax collection fees 20 Special assessments 21 Landfill fees 22 Interest earnings on investments 23 Mobile home taxes 24 FIFA, penalties, interest and cost 25 Building permits 26 Intangible taxes (regular and recording) 27 Parks and recreation charges 28 Rents and royalties 29 Hotel/motel tax 30 Alcoholic beverage taxes 31 Receipts from sale of real property 32 Railroad equipment tax 33 Receipts from sale of materials 34 Business licenses and occupational taxes 35 Airport 36 Other licenses, permits and fees 37 Alcoholic beverage taxes 38 Franchise payments taxes 39 Other excise and special use taxes 40 Cemetery fees 41 Electric supply system 42 Fire service subscription fees 43 Gas supply system 44 Hospital charges 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants
F -6

F 2008

Per capita amount ($)
1,081.73 286.45 149.55 84.04 79.65 48.89 45.34 43.06 34.32 31.69 29.85 29.51 28.68 28.68 21.14 16.37 15.70 14.41 12.86 11.99 11.73
9.96 6.91 5.60 5.15 3.92 3.70 3.40 3.29 2.45 2.43 2.41 2.08 1.97 1.71 1.14 0.78 0.55 0.39 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 26.5% 13.8% 7.8% 7.4% 4.5% 4.2% 4.0% 3.2% 2.9% 2.8% 2.7% 2.7% 2.7% 2.0% 1.5% 1.5% 1.3% 1.2% 1.1% 1.1% 0.9% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Solid waste system 2 Sheriff's department 3 Highways and streets 4 Construction (non-utility) 5 Water and sewer system 6 Other enterprise funds 7 Correctional institute 8 General administration 9 Ambulance service 10 Gas supply system 11 Purchase of equipment and land 12 Jail 13 Other general expenditures 14 County/municipal hospital 15 Garbage and trash collection 16 Public welfare and social services 17 Clerk of courts 18 General insurance 19 Tax commissioner 20 Tax assessor/appraiser 21 Garbage and trash disposal 22 Probate court 23 General government buildings 24 Superior court 25 Financial administration 26 State Court 27 Community development 28 Fire department 29 Juvenile and magistrate court 30 Debt service costs 31 Public health 32 Parks and recreation 33 Municipal court 34 Natural resources 35 Building inspection and regulation 36 Libraries 37 Legal fees 38 Airport 39 Police department 40 Education (general government) 41 Drainage 42 Electric supply system 43 Parking facilities and meters 44 Payments to other hospitals 45 State DHR health grants
F -7

F 2008

Per capita amount ($)
1,330.35 273.56 87.27 85.81 79.09 70.07 62.26 57.57 54.63 46.63 46.45 46.24 40.33 35.00 32.90 32.51 21.30 19.25 18.25 17.59 17.44 16.22 15.97 15.41 14.74 12.68 12.64 12.43 11.58 10.69 10.13 9.93
9.53 7.95 7.37 7.24 4.30 2.79 2.59 1.43 0.58 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 20.6% 6.6% 6.5% 5.9% 5.3% 4.7% 4.3% 4.1% 3.5% 3.5% 3.5% 3.0% 2.6% 2.5% 2.4% 1.6% 1.4% 1.4% 1.3% 1.3% 1.2% 1.2% 1.2% 1.1% 1.0% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 Consolidated Fiscal Planning Guide
Consolidated Group -
Number Reporting = Population Range = 2007 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

CG 2008
T
4 All Groups
507,911

Average amount ($)

Per capita amount ($)

169,166,102

1,332.25

45,662,471 34,613,205 11,049,266

359.61 272.59
87.02

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

47,406,451 23,582,713
0 23,823,738

373.34 185.72
0.00 187.62

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

17,823,134 2,323,119 6,505,718 2,314,564 6,431,071 248,662

140.36 18.30 51.24 18.23 50.65 1.96

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

6,631,773
16,753,882 11,730,271
0 537,392 4,486,220

52.23
131.94 92.38 0.00 4.23 35.33

Service Charges and Other Revenues Service charge revenues Other revenues

34,888,390 9,123,468
25,764,922

274.76 71.85
202.91

CG - 1

2008 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 2008

Average amount ($)

Per capita amount ($)

101,470,426
16,241,270 2,397,710 1,120,820 896,669 7,321,815 2,420,519 1,069,652 1,014,085
47,593,926 10,784,291 10,712,459
3,095,632 9,828,108 13,173,437

796.02
127.41 18.81 8.79 7.03 57.44 18.99 8.39 7.96
373.37 84.60 84.04 24.28 77.10
103.34

7,253,916 2,661,140 1,333,354 1,155,971
335,862 1,171,466
596,123

56.91 20.88 10.46
9.07 2.63 9.19 4.68

4,985,845 0
2,825,237 1,333,585
494,523 332,500
0

39.11 0.00 22.16 10.46 3.88 2.61 0.00

447,446

3.51

264,379

2.07

136,911

1.07

46,156

0.36

0

0.00

2008 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 2008

Average amount ($)
7,180,101 6,365,674
814,427

Per capita amount ($)
56.33 49.94
6.39

6,998,684 6,063,235
935,450

54.90 47.57
7.34

0

0.00

7,355,198 1,783,999 5,571,199

57.70 14.00 43.71

3,414,041

26.78

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 Drainage (Const.) 4 Parks and recreation (Const.) 5 Other expenditures (Const.) 6 Fire department (Const.) 7 Community development (Land) 8 Police department (Land) 9 Public health (Const.) 10 General administration (Land) 11 Highways and streets (Land) 12 General government buildings (Const.) 13 Sheriffs department (Land) 14 Community development (Const.) 15 Other expenditures (Land)

4,731,642
17,021,182
9,667,176 5,679,718 5,058,370 3,840,410 2,005,500 1,875,379 1,643,099 1,180,509 1,193,723 1,261,029 1,133,209
771,114 749,391 608,305 576,714

37.12
133.53
58.18 49.79 33.60 23.11 17.58 12.04
8.32 7.84 7.67 7.59 6.82 4.64 4.51 4.04 3.00

CG - 3

2008 Consolidated Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

0

0.00

0

0.00

0

0.00

1,719,924

9.20

0

0.00

8,533,613 10,890,000
1,031,659 515,242 0

67.21 56.66
8.12 3.10 0.00

145,439,261 31,475,000 4,940,572 7,635,826 0

1,145.39 163.75 37.63 45.95 0.00

7,763,801 1,433,936
224,764 295,358
0

61.14 7.46 1.77 1.78 0.00

CG 2008
Number reporting
0 0 0 1 0
4 2 4 3 0
4 2 3 3 0
4 2 4 3 0

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

Category
Sinking funds Bond funds General/other funds

Average amount ($)
6,466,581 25,541,548 146,995,507

Per capita amount ($)
50.93 153.72 1,157.65

Number reporting
4 3 4

CG - 4

2008 Consolidated Fiscal Planning Guide

CG

2008

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

Purpose

Type of issue

Number Amount ($) reporting

1 Water/sewer system 2 Multi-purpose 3 All other 4 All other 5 All other 6 Solid waste system 7 Water/sewer system 8 Solid waste system 9 Public buildings 10 Parks and recreation facilities

revenue bond 122,237,481

4

G.O.

27,975,000

2

revenue bond

23,529,884

3

other long-term

7,500,000

1

lease pool

7,205,095

3

G.O.

7,000,000

1

other long-term

3,660,857

2

revenue bond

1,712,600

1

lease pool

1,292,195

1

revenue bond

46,053

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

26,300,284

3

0

0

0

0

5,082,766

2

11,705,024

3

6,231,763

3

46,107,041

3

0

0

0

0

4,064,272

2

9,390,710

3

8,519,705

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
18,581,163 59,585,495 78,166,658

As % of current operations
18.3% 58.7% 77.0%

CG - 5

2008 Consolidated Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Water and sewer system 2 Real and personal property taxes 3 Special purpose sales tax 4 Local option sales tax 5 Interest earnings on investments 6 Solid waste system 7 State intergovernmental revenues 8 Franchise payments taxes 9 Airport 10 Public utilities taxes 11 Other service charges 12 Insurance premiums taxes 13 Other enterprise funds 14 Fines, forfeits and court fees 15 Business licenses and occupational taxes 16 Federal intergovernmental revenues 17 All additional revenues 18 Motor vehicle taxes 19 Hotel/motel tax 20 Alcoholic beverage taxes 21 Ambulance charges 22 Garbage and trash collection charges 23 Tax collection fees 24 Parks and recreation charges 25 Intangible taxes (regular and recording) 26 Building permits 27 Special assessments 28 Alcoholic beverage taxes 29 FIFA, penalties, interest and cost 30 Fee collections of county officers 31 Parking facilities and meters 32 Other local intergovernmental revenues 33 Rents and royalties 34 Receipts from sale of materials 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 2008

Per capita amount ($)
1,963.83 327.87 272.59 187.62 185.72 115.02 93.93 92.38 80.17 65.28 60.57 51.41 51.24 50.01 47.38 36.37 36.00 32.21 27.23 18.57 18.30 18.17 14.16 11.92
8.13 7.62 7.48 6.63 6.39 6.12 5.16 4.52 4.31 3.59 3.30 2.72 2.00 0.93 0.33 0.30 0.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 16.7% 13.9% 9.6% 9.5% 5.9% 4.8% 4.7% 4.1% 3.3% 3.1% 2.6% 2.6% 2.5% 2.4% 1.9% 1.8% 1.6% 1.4% 0.9% 0.9% 0.9% 0.7% 0.6% 0.4% 0.4% 0.4% 0.3% 0.3% 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% 0.0% 0.0% 0.0% 0.0% 0.0%

2008 Consolidated Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Water and sewer system 2 Police department 3 Construction (non-utility) 4 Fire department 5 Sheriff's department 6 Jail 7 Solid waste system 8 Debt service costs 9 Other enterprise funds 10 Payments to other hospitals 11 General administration 12 Airport 13 Highways and streets 14 Parks and recreation 15 Community development 16 Purchase of equipment and land 17 Other general expenditures 18 Correctional institute 19 Superior court 20 Garbage and trash collection 21 Financial administration 22 General government buildings 23 General insurance 24 Building inspection and regulation 25 Legal fees 26 Libraries 27 Drainage 28 State Court 29 Public health 30 Clerk of courts 31 Juvenile and magistrate court 32 Tax commissioner 33 Municipal court 34 Tax assessor/appraiser 35 Ambulance service 36 Public welfare and social services 37 Parking facilities and meters 38 Probate court 39 Natural resources 40 County/municipal hospital 41 Education (general government) 42 Electric supply system 43 Garbage and trash disposal 44 Gas supply system 45 State DHR health grants
CG - 7

CG 2008

Per capita amount ($)
1,954.88 574.78 137.99 136.58 103.75 84.93 77.40 75.35 70.30 68.37 60.42 57.66 52.20 50.13 47.75 43.88 37.97 26.89 24.84 20.96 19.58 19.24 19.06 14.21 14.05 13.02 11.66 10.82 10.70 10.50
9.23 9.10 8.83 7.92 7.06 6.74 3.89 3.40 2.65 1.08 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 29.4% 7.1% 7.0% 5.3% 4.3% 4.0% 3.9% 3.6% 3.5% 3.1% 2.9% 2.7% 2.6% 2.4% 2.2% 1.9% 1.4% 1.3% 1.1% 1.0% 1.0% 1.0% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 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%

2008 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 non-enterprise 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.

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2008 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

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2008 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

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2008 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County

2007 Population

1 Appling

17,946

2 Athens-Clarke *

114,063

3 Atkinson

8,223

4 Augusta/Richmond *

197,372

5 Bacon

10,507

6 Baker

3,781

7 Baldwin

46,057

8 Banks

16,556

9 Barrow

67,139

10 Bartow

92,834

11 Ben Hill

17,650

12 Berrien

16,722

13 Bibb

154,709

14 Bleckley

12,306

15 Brantley

15,440

16 Brooks

16,340

17 Bryan

30,132

18 Bulloch

66,176

19 Burke

22,754

20 Butts

23,759

21 Calhoun

6,098

22 Camden

48,689

23 Candler

10,550

24 Carroll

111,954

25 Catoosa

62,241

26 Charlton

10,609

27 Chatham

248,469

28 Chattooga

26,797

29 Cherokee

204,363

30 Clay

3,207

31 Clayton

272,217

32 Clinch

6,992

33 Cobb

691,905

34 Coffee

40,085

35 Colquitt

44,814

36 Columbia

109,100

37 Columbus/Muscogee * 187,046

38 Cook

16,432

39 Coweta

118,936

40 Crawford

12,483

41 Crisp

22,125

42 Cusseta-Chattahoochee * 9,430

43 Dade

16,098

44 Dawson

21,484

45 Decatur

28,544

46 DeKalb

737,093

47 Dodge

20,042

48 Dooly

11,592

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 F D D C A D E

RLGF reporting
period
2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007

County

2007 Population

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 Georgetown-Quitman * 64 Gilmer 65 Glascock 66 Glynn 67 Gordon 68 Grady 69 Greene 70 Gwinnett 71 Habersham 72 Hall 73 Hancock 74 Haralson 75 Harris 76 Hart 77 Heard 78 Henry 79 Houston 80 Irwin 81 Jackson 82 Jasper 83 Jeff Davis 84 Jefferson 85 Jenkins 86 Johnson 87 Jones 88 Lamar 89 Lanier 90 Laurens 91 Lee 92 Liberty 93 Lincoln 94 Long 95 Lowndes 96 Lumpkin

95,693 124,495
11,836 4,093
50,728 20,525 22,469 11,505 22,580 106,144 95,618 158,914 21,793 992,137
2,666 28,389
2,771 74,932 52,044 25,042 15,662 776,380 42,272 180,175
9,568 28,718 29,073 24,240 11,387 186,037 131,016
9,934 59,254 13,660 13,291 16,454
8,595 9,533 27,229 16,961 7,947 47,520 33,050 60,503 8,098 11,300 101,790 26,554

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

RLGF reporting
period
2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007

NR - No report

* - Consolidated county/city government
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2008 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County
97 Macon 98 Madison 99 Marion 100 McDuffie 101 McIntosh 102 Meriwether 103 Miller 104 Mitchell 105 Monroe 106 Montgomery 107 Morgan 108 Murray 109 Newton 110 Oconee 111 Oglethorpe 112 Paulding 113 Peach 114 Pickens 115 Pierce 116 Pike 117 Polk 118 Pulaski 119 Putnam 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

2007 Population
13,524 28,012
7,024 21,551 11,420 22,748
6,163 24,139 25,145
9,060 18,165 40,664 96,019 31,367 13,963 127,906 25,672 30,488 17,881 17,204 41,460
9,843 20,251 16,519
7,294 82,052
4,123 15,037
9,081 62,826 25,268 4,647 32,532
6,607 1,884 23,179 8,738 13,366 10,260 45,237 41,610 27,820 10,894 6,938 63,535 9,270 10,280 20,968

Group
E C F D E D F D C F D C B C E A C C D D C F D 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
2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 NR 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007

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

2007 Population
27,562 64,554 83,144 35,831
5,908 20,937 29,046
2,245 6,830 25,020 93,379 8,613 10,262 10,064 21,285

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

RLGF reporting
period
2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007

NR - No report

* - Consolidated county/city government
C- 2