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 1 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. 2 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. 3 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. 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 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 C- 1 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