2009 COUNTY/CONSOLIDATED GOVERNMENT FISCAL PLANNING GUIDE Georgia Department of Community Affairs December, 2009 2009 County Fiscal Planning Guide GEORGIA LOCAL GOVERNMENT FINANCE 2009 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 2009 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 2008 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 2009 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 2008 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 2008 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 2009 Fiscal Planning Guide Per Capita Amount: Total amount for any item or category divided by the total 2008 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 22 28 153 * Number reporting 19 18 31 34 20 27 149 Population ranges are based upon estimated amounts for the year 2008 obtained from the Bureau of the Census. * The governments of Athens-Clarke County, Augusta-Richmond County, Columbus-Muscogee County, CussetaChattahoochee County and Georgetown-Quitman County are surveyed as consolidated governments and are reported in that section of this report. The new Webster Unified Consolidated Government is exempt from 2008 reporting. Because of the limited number of consolidated governments, population groups are not prepared for these governments. 3 2009 County Fiscal Planning Guide County Group - Number Reporting = Population Range = 2008 Estimated Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes T 2009 T 149 All Groups 9,102,394 Average amount ($) Per capita amount ($) 47,829,923 782.94 21,960,751 17,997,974 3,962,778 359.48 294.61 64.87 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 11,871,705 4,434,374 0 7,437,330 194.33 72.59 0.00 121.74 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 2,394,216 274,776 1,565,417 284,386 221,423 48,214 39.19 4.50 25.62 4.66 3.62 0.79 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 1,002,120 3,285,732 1,901,478 0 462,496 921,758 16.40 53.79 31.13 0.00 7.57 15.09 Service Charges and Other Revenues Service charge revenues Other revenues 7,315,399 2,318,932 4,996,467 119.75 37.96 81.79 T - 1 2009 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 2009 Average amount ($) Per capita amount ($) 39,033,173 8,189,842 925,478 668,951 665,851 3,243,933 977,405 1,322,554 391,880 13,863,043 4,387,516 2,344,061 557,586 3,489,547 3,100,066 641.90 134.68 15.12 11.00 10.95 53.35 16.07 21.75 6.44 227.98 72.15 38.29 9.17 57.39 50.98 3,943,004 1,595,958 516,822 759,764 280,228 756,953 33,734 64.84 26.25 8.50 12.49 4.61 12.45 0.55 3,820,270 556,089 89,239 1,062,716 1,145,763 966,463 0 62.82 9.14 1.47 17.48 18.84 15.89 0.00 438,494 7.21 9,181 0.15 129,305 2.13 180,568 2.97 119,440 1.96 2009 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 2009 Average amount ($) 3,117,995 3,042,999 74,996 Per capita amount ($) 51.28 50.04 1.23 2,225,937 1,365,769 860,167 36.61 22.46 14.15 5,283 0.09 1,122,939 567,665 559,083 18.47 9.27 9.19 2,306,365 37.93 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 Other expenditures (Const.) 4 Parks and recreation (Const.) 5 Education - general govt. (Const.) 6 Community development (Const.) 7 Highways and streets (Land) 8 Parks and recreation (Land) 9 General administration (Const.) 10 Superior court (Const.) 11 General government buildings (Const.) 12 Jail (Land) 13 Fire department (Const.) 14 Education - general govt. (Land) 15 General administration (Land) 4,169,535 6,729,680 4,110,633 5,565,438 2,816,288 2,217,109 1,577,930 1,179,893 1,174,248 1,132,972 3,338,252 1,674,633 1,294,746 1,076,599 1,312,979 228,136 851,984 68.57 110.67 53.02 51.09 28.95 25.67 24.12 21.49 19.25 16.04 15.60 15.51 14.03 13.66 11.97 10.08 9.66 T - 3 2009 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 ($) Per capita amount ($) 36,472,966 11,987,658 5,241,746 1,707,283 8,349,886 131.58 86.08 66.85 24.67 109.89 3,939,554 2,987,109 494,554 862,348 7,686,987 29.10 26.27 7.27 12.94 105.70 72,521,835 26,113,451 7,598,039 5,829,246 6,343,398 550.99 247.02 98.65 86.61 95.17 3,257,054 1,076,096 193,252 280,625 128,172 24.52 9.30 2.70 4.09 1.79 T 2009 Number reporting 9 19 34 73 35 44 51 72 110 38 45 58 72 111 16 45 52 68 108 37 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 ($) 6,320,017 33,571,806 31,750,195 Per capita amount ($) 41.58 216.42 509.15 Number reporting 35 35 143 T - 4 2009 County Fiscal Planning Guide T 2009 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Parks and recreation facilites 3 Multi-purpose 4 Jails 5 All other 6 Public buildings 7 Industrial revenue bonds 8 Highways, streets and drainage 9 Jails 10 All other 11 Solid waste system 12 Water/sewer system revenue bond 89,965,938 31 G.O. 40,416,888 6 G.O. 23,500,140 22 G.O. 23,270,624 7 revenue bond 20,842,246 13 G.O. 20,647,253 13 revenue bond 17,675,574 9 G.O. 12,437,387 9 lease pool 10,059,651 21 G.O. 9,237,049 18 revenue bond 8,439,873 4 other long-term 8,326,604 34 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 5,798,091 53 0 0 4,308 1 119,268 11 1,084,812 69 786,630 43 9,114,000 56 0 0 3,288 1 127,508 12 1,203,073 70 1,148,561 44 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 5,639,543 15,721,168 21,329,763 As % of current operations 14.4% 40.2% 54.6% T - 5 2009 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 Hospital charges 6 Fines, forfeits and court fees 7 State intergovernmental revenues 8 All additional revenues 9 Motor vehicle taxes 10 Solid waste system 11 Insurance premiums taxes 12 Other enterprise funds 13 Gas supply system 14 Other service charges 15 Interest earnings on investments 16 Ambulance charges 17 Federal intergovernmental revenues 18 Public utilities taxes 19 Tax collection fees 20 Garbage and trash collection charges 21 Landfill fees 22 Business licenses and occupational taxes 23 FIFA, penalties, interest and cost 24 Other local intergovernmental revenues 25 Intangible taxes (regular and recording) 26 Fire service subscription fees 27 Fee collections of county officers 28 Hotel/motel tax 29 Special assessments 30 Airport 31 Building permits 32 Franchise payments taxes 33 Rents and royalties 34 Alcoholic beverage taxes 35 Parks and recreation charges 36 Other excise and special use taxes 37 Receipts from sale of real property 38 Receipts from sale of materials 39 Other licenses, permits and fees 40 Mobile home taxes 41 Alcoholic beverage taxes 42 Parking facilities and meters 43 Railroad equipment tax 44 Cemetery fees 45 Electric supply system 46 MARTA sales tax 47 State DHR health grants T - 6 T 2009 Per capita amount ($) 1,180.65 295.98 152.94 145.84 94.60 38.45 35.49 31.32 29.43 27.19 25.90 25.77 24.90 22.27 20.11 19.15 18.42 16.61 14.35 13.10 12.87 12.61 9.13 8.99 8.55 7.79 7.61 6.56 6.08 6.02 5.54 5.33 4.78 4.59 4.58 4.20 4.13 2.21 2.03 1.71 1.38 1.30 0.44 0.31 0.09 0.00 0.00 0.00 Percent of total revenues 100.0% 25.1% 13.0% 12.4% 8.0% 3.3% 3.0% 2.7% 2.5% 2.3% 2.2% 2.2% 2.1% 1.9% 1.7% 1.6% 1.6% 1.4% 1.2% 1.1% 1.1% 1.1% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Sheriff's department 4 Police department 5 Purchase of equipment and land 6 County/municipal hospital 7 Jail 8 General administration 9 Fire department 10 Highways and streets 11 Other general expenditures 12 Other enterprise funds 13 General insurance 14 Debt service costs 15 Superior court 16 Solid waste system 17 Correctional institute 18 Ambulance service 19 Parks and recreation 20 Garbage and trash collection 21 Public welfare and social services 22 Public health 23 Gas supply system 24 Financial administration 25 General government buildings 26 Libraries 27 Clerk of courts 28 Juvenile and magistrate court 29 State Court 30 Tax commissioner 31 Tax assessor/appraiser 32 Building inspection and regulation 33 Community development 34 Payments to other hospitals 35 Legal fees 36 Airport 37 Garbage and trash disposal 38 Municipal court 39 Probate court 40 Drainage 41 Natural resources 42 Education (general government) 43 Parking facilities and meters 44 Electric supply system 45 State DHR health grants T - 7 T 2009 Per capita amount ($) 1,341.83 224.31 123.50 72.02 69.96 68.64 65.88 59.20 53.35 52.64 49.95 38.71 34.55 29.44 27.54 26.27 25.11 24.91 22.64 22.64 19.15 18.96 17.68 17.00 16.57 16.49 14.91 13.06 12.49 12.41 11.29 11.05 10.26 9.99 8.62 8.28 5.79 5.78 4.95 4.60 4.40 2.65 2.46 1.72 0.00 0.00 Percent of total expenditures 100.0% 16.7% 9.2% 5.4% 5.2% 5.1% 4.9% 4.4% 4.0% 3.9% 3.7% 2.9% 2.6% 2.2% 2.1% 2.0% 1.9% 1.9% 1.7% 1.7% 1.4% 1.4% 1.3% 1.3% 1.2% 1.2% 1.1% 1.0% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.6% 0.6% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% 2009 County Fiscal Planning Guide A 2009 County Group - A Number Reporting = 19 Population Range = 100,000 and Above 2008 Estimated Population = 5,630,019 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 ($) Per capita amount ($) 235,534,971 794.88 116,628,786 97,122,122 19,506,664 393.59 327.76 65.83 52,217,152 18,862,390 0 33,354,762 11,817,644 1,411,772 7,224,334 1,687,394 1,225,555 268,588 176.22 63.66 0.00 112.56 39.88 4.76 24.38 5.69 4.14 0.91 6,411,801 14,268,024 7,433,238 0 1,753,909 5,080,877 34,191,563 10,120,317 24,071,247 21.64 48.15 25.09 0.00 5.92 17.15 115.39 34.15 81.23 2009 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 2009 Average amount ($) Per capita amount ($) 200,075,832 45,223,291 5,299,320 2,996,687 2,752,446 17,652,075 4,829,764 9,482,648 2,210,351 72,885,147 18,902,160 17,092,304 1,696,900 16,824,129 18,369,655 678.29 153.31 17.97 10.16 9.33 59.84 16.37 32.15 7.49 247.09 64.08 57.95 5.75 57.04 62.28 21,565,313 9,630,455 3,438,488 3,810,866 822,417 3,607,208 255,879 73.11 32.65 11.66 12.92 2.79 12.23 0.87 19,310,151 4,118,421 439,826 5,248,734 7,203,583 2,299,586 0 65.46 13.96 1.49 17.79 24.42 7.80 0.00 556,928 1.89 6,171 0.02 345,616 1.17 83,745 0.28 121,396 0.41 2009 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 2009 Average amount ($) 12,260,283 11,921,793 338,490 Per capita amount ($) 41.56 40.42 1.15 12,207,996 6,759,311 5,448,685 41.39 22.92 18.47 0 0.00 5,682,612 2,838,259 2,844,354 19.26 9.62 9.64 10,384,111 35.20 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 Community development (Const.) 3 Parks and recreation (Const.) 4 Parks and recreation (Land) 5 Highways and streets (Land) 6 Jail (Land) 7 General administration (Const.) 8 Superior court (Const.) 9 Fire department (Const.) 10 General administration (Land) 11 Other expenditures (Const.) 12 General government buildings (Const.) 13 General government buildings (Land) 14 Police department (Land) 15 Police department (Const.) 16 Jail (Const.) 17 Drainage (Land) 18 Sheriffs department (Const.) A- 3 22,328,818 30,081,629 17,098,348 4,407,330 7,282,645 6,388,055 5,153,898 4,947,272 5,182,752 2,540,576 2,520,069 3,326,873 3,197,024 2,877,748 2,459,855 4,064,474 2,894,342 1,292,864 733,994 988,727 75.70 101.98 55.44 31.18 29.21 22.29 20.10 16.50 14.90 13.27 11.59 10.96 10.15 8.72 8.67 8.46 5.87 4.88 4.06 3.33 2009 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 ($) Per capita amount ($) 71,284,608 29,904,781 12,604,089 5,372,356 73,666,667 126.00 65.49 28.08 18.00 120.04 12,017,074 6,928,488 820,933 2,915,326 53,850,000 33.88 18.47 2.91 10.08 110.20 220,931,141 74,561,938 10,074,738 21,548,039 87,000,000 622.86 209.63 29.99 77.45 124.61 9,877,590 2,903,400 237,662 1,085,470 796,173 27.85 8.16 0.84 3.90 1.63 A 2009 Number reporting 4 5 4 11 3 13 12 11 16 4 13 13 11 17 1 13 13 11 17 4 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 9,581,462 44,209,309 157,208,485 A -4 Per capita amount ($) 32.34 149.20 530.54 Number reporting 19 19 19 2009 County Fiscal Planning Guide A 2009 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 All purposes 3 Parks and recreation facilites 4 Jails 5 Multi-purpose 6 Highways, streets and drainage 7 All other 8 Public buildings 9 Industrial revenue bonds 10 Jails 11 All other 12 Law enforcement and corrections revenue bond 276,687,874 9 short-term 87,000,000 1 G.O. 75,733,407 3 G.O. 64,870,080 2 G.O. 54,535,230 5 G.O. 46,691,775 2 revenue bond 40,704,890 6 G.O. 36,299,689 5 revenue bond 33,063,333 3 lease pool 29,946,779 4 lease pool 22,720,252 6 G.O. 20,570,000 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 39,351,367 12 0 0 0 0 705,850 5 5,585,259 16 5,055,953 10 63,368,212 12 0 0 0 0 670,121 5 5,760,495 16 7,431,442 11 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 28,590,962 77,010,747 105,601,709 As % of current operations 14.3% 38.5% 52.8% A -5 2009 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Water and sewer system 3 Special purpose sales tax 4 Local option sales tax 5 All additional revenues 6 Fines, forfeits and court fees 7 Other enterprise funds 8 Motor vehicle taxes 9 State intergovernmental revenues 10 Solid waste system 11 Insurance premiums taxes 12 Interest earnings on investments 13 Other service charges 14 Federal intergovernmental revenues 15 Landfill fees 16 Ambulance charges 17 Tax collection fees 18 Business licenses and occupational taxes 19 Public utilities taxes 20 FIFA, penalties, interest and cost 21 Intangible taxes (regular and recording) 22 Fire service subscription fees 23 Hotel/motel tax 24 Special assessments 25 Franchise payments taxes 26 Other local intergovernmental revenues 27 Building permits 28 Rents and royalties 29 Alcoholic beverage taxes 30 Fee collections of county officers 31 Airport 32 Parks and recreation charges 33 Other excise and special use taxes 34 Receipts from sale of materials 35 Other licenses, permits and fees 36 Alcoholic beverage taxes 37 Receipts from sale of real property 38 Parking facilities and meters 39 Garbage and trash collection charges 40 Mobile home taxes 41 Railroad equipment tax 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants A -6 A 2009 Per capita amount ($) 1,166.68 327.76 168.60 163.54 94.34 35.26 34.49 27.77 27.61 25.09 24.86 24.38 20.88 20.11 17.48 14.74 13.73 13.40 13.10 10.37 9.15 9.09 6.52 6.10 6.07 6.01 5.92 5.87 4.77 4.76 4.70 4.56 3.75 3.67 1.98 1.74 1.65 1.39 0.50 0.47 0.36 0.13 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 28.1% 14.5% 14.0% 8.1% 3.0% 3.0% 2.4% 2.4% 2.2% 2.1% 2.1% 1.8% 1.7% 1.5% 1.3% 1.2% 1.1% 1.1% 0.9% 0.8% 0.8% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 County/municipal hospital 4 Purchase of equipment and land 5 Police department 6 Fire department 7 Sheriff's department 8 General administration 9 Jail 10 Highways and streets 11 Other enterprise funds 12 Other general expenditures 13 General insurance 14 Debt service costs 15 Superior court 16 Public welfare and social services 17 Parks and recreation 18 Solid waste system 19 Libraries 20 Financial administration 21 Public health 22 General government buildings 23 State Court 24 Correctional institute 25 Juvenile and magistrate court 26 Clerk of courts 27 Ambulance service 28 Tax commissioner 29 Community development 30 Building inspection and regulation 31 Tax assessor/appraiser 32 Legal fees 33 Payments to other hospitals 34 Municipal court 35 Airport 36 Garbage and trash collection 37 Drainage 38 Probate court 39 Natural resources 40 Garbage and trash disposal 41 Parking facilities and meters 42 Education (general government) 43 Electric supply system 44 Gas supply system 45 State DHR health grants A -7 A 2009 Per capita amount ($) 1,350.53 271.51 109.02 77.10 75.35 72.85 64.89 63.79 59.57 56.78 40.23 38.47 35.04 34.92 33.82 32.50 24.31 22.81 21.58 19.25 18.79 17.71 16.80 14.21 13.34 12.86 12.60 12.36 10.59 10.05 10.00 9.29 9.03 6.62 4.91 4.33 4.26 3.34 2.78 1.59 1.13 0.17 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 20.1% 8.1% 5.7% 5.6% 5.4% 4.8% 4.7% 4.4% 4.2% 3.0% 2.8% 2.6% 2.6% 2.5% 2.4% 1.8% 1.7% 1.6% 1.4% 1.4% 1.3% 1.2% 1.1% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.7% 0.7% 0.5% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide B 2009 County Group Number Reporting = Population Range = 2008 Estimated Population = B 18 50,000 - 99,999 1,342,518 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 ($) Per capita amount ($) 58,025,373 777.98 22,105,633 17,797,652 4,307,981 296.38 238.62 57.76 18,556,383 6,998,279 0 11,558,104 2,900,454 357,123 1,917,522 325,662 285,276 14,871 248.80 93.83 0.00 154.97 38.89 4.79 25.71 4.37 3.82 0.20 646,475 4,777,673 2,969,829 0 986,299 821,545 9,038,755 2,724,716 6,314,040 8.67 64.06 39.82 0.00 13.22 11.01 121.19 36.53 84.66 2009 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 2009 Average amount ($) Per capita amount ($) 43,348,321 7,056,442 720,378 824,769 774,558 2,838,627 1,196,187 198,997 502,926 17,323,053 6,140,614 1,104,004 1,802,774 4,736,464 3,539,197 585.41 95.30 9.73 11.14 10.46 38.33 16.15 2.69 6.79 233.94 82.93 14.91 24.35 63.96 47.80 3,808,727 1,248,049 277,495 1,020,440 372,032 890,711 0 51.44 16.85 3.75 13.78 5.02 12.03 0.00 3,801,615 11,111 0 1,967,789 548,387 1,274,327 0 51.34 0.15 0.00 26.57 7.41 17.21 0.00 769,456 69,484 230,688 244,122 225,162 10.39 0.94 3.12 3.30 3.04 2009 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 2009 Average amount ($) 4,203,932 3,996,364 207,567 Per capita amount ($) 56.77 53.97 2.80 2,619,990 1,986,052 633,938 35.38 26.82 8.56 2,215 0.03 1,256,553 776,160 480,393 16.97 10.48 6.49 2,506,338 33.85 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 Other expenditures (Const.) 3 Highways and streets (Const.) 4 General administration (Const.) 5 Education - general govt. (Const.) 6 General government buildings (Const.) 7 Community development (Const.) 8 Parks and recreation (Const.) 9 Highways and streets (Land) 10 Fire department (Const.) 11 Public health (Land) 12 Community development (Land) 13 Other expenditures (Land) 14 Public health (Const.) 15 Public welfare and social services (Const.) 16 Libraries (Const.) 17 Fire department (Land) 18 General administration (Land) B- 3 3,895,568 12,350,276 8,923,534 6,569,555 3,360,194 1,944,576 1,664,475 1,103,833 1,103,154 920,583 924,048 744,526 661,459 643,715 632,830 656,941 736,027 667,918 568,961 537,154 52.61 166.79 124.82 92.78 46.63 33.23 19.37 15.24 13.68 12.72 12.50 10.18 8.98 8.67 8.65 8.60 8.33 8.03 7.91 7.00 2009 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 ($) Per capita amount ($) 14,023,071 1,538,644 10,300,232 2,860,116 4,468,903 182.96 16.21 144.72 39.94 54.23 989,059 4,408,534 299,904 1,166,141 6,025,238 12.88 58.13 3.77 15.78 63.84 28,149,036 32,015,564 16,412,612 8,894,029 1,703,355 357.03 403.69 210.26 120.34 22.36 1,201,250 1,237,904 444,120 388,187 175,833 15.64 15.57 5.69 5.25 1.85 B 2009 Number reporting 2 1 5 10 3 10 9 9 16 2 9 9 10 16 2 10 9 10 16 1 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 886,532 11,880,924 38,530,100 B -4 Per capita amount ($) 11.89 159.30 516.60 Number reporting 18 18 18 2009 County Fiscal Planning Guide B 2009 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Public buildings 2 Highways, streets and drainage 3 Multi-purpose 4 Water/sewer system 5 All other 6 Multi-purpose 7 Industrial revenue bonds 8 Jails 9 Highways, streets and drainage 10 Water/sewer system 11 Jails 12 All other G.O. 56,120,000 1 other long-term 45,000,000 1 G.O. 31,572,032 4 revenue bond 29,028,831 7 G.O. 15,986,380 4 other long-term 10,658,108 4 revenue bond 10,368,007 3 lease pool 9,334,377 4 G.O. 7,672,637 2 other long-term 7,573,020 7 G.O. 7,427,104 2 other long-term 6,443,241 3 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 4,360,045 11 0 0 0 0 119,286 2 1,201,464 13 519,239 8 5,416,586 12 0 0 0 0 193,849 3 1,851,365 14 653,883 8 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 7,787,739 19,262,469 27,050,208 As % of current operations 18.0% 44.4% 62.4% B -5 2009 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 Water and sewer system 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 Insurance premiums taxes 8 Motor vehicle taxes 9 Interest earnings on investments 10 Solid waste system 11 Other service charges 12 Ambulance charges 13 Fire service subscription fees 14 All additional revenues 15 Other local intergovernmental revenues 16 Other enterprise funds 17 Airport 18 Public utilities taxes 19 Tax collection fees 20 Federal intergovernmental revenues 21 Hotel/motel tax 22 FIFA, penalties, interest and cost 23 Intangible taxes (regular and recording) 24 Landfill fees 25 Special assessments 26 Parks and recreation charges 27 Alcoholic beverage taxes 28 Receipts from sale of real property 29 Building permits 30 Franchise payments taxes 31 Fee collections of county officers 32 Rents and royalties 33 Other excise and special use taxes 34 Business licenses and occupational taxes 35 Other licenses, permits and fees 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 2009 Per capita amount ($) 992.81 238.62 154.97 105.72 92.89 39.82 36.28 25.71 24.75 23.65 22.01 20.32 19.31 18.41 17.25 16.72 15.11 13.11 12.98 12.65 11.74 7.46 6.76 5.77 5.14 5.00 4.95 4.79 4.56 4.53 4.09 3.98 3.21 3.12 2.81 1.41 1.22 1.09 0.66 0.19 0.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 24.0% 15.6% 10.6% 9.4% 4.0% 3.7% 2.6% 2.5% 2.4% 2.2% 2.0% 1.9% 1.9% 1.7% 1.7% 1.5% 1.3% 1.3% 1.3% 1.2% 0.8% 0.7% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Construction (non-utility) 2 Water and sewer system 3 Sheriff's department 4 Jail 5 Correctional institute 6 Highways and streets 7 Purchase of equipment and land 8 Fire department 9 Police department 10 General administration 11 Other general expenditures 12 Solid waste system 13 Public health 14 Parks and recreation 15 Debt service costs 16 Ambulance service 17 Other enterprise funds 18 Garbage and trash disposal 19 Superior court 20 General government buildings 21 Garbage and trash collection 22 Airport 23 Juvenile and magistrate court 24 Parking facilities and meters 25 Clerk of courts 26 Building inspection and regulation 27 Tax assessor/appraiser 28 Tax commissioner 29 Financial administration 30 Libraries 31 Legal fees 32 Drainage 33 Public welfare and social services 34 State Court 35 Community development 36 General insurance 37 Probate court 38 Natural resources 39 County/municipal hospital 40 Education (general government) 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Payments to other hospitals 45 State DHR health grants B -7 B 2009 Per capita amount ($) 1,172.84 192.82 107.18 82.33 74.20 64.37 53.58 52.23 47.45 46.50 38.06 35.62 30.96 28.47 26.63 25.31 22.27 18.00 17.58 16.73 16.04 15.55 14.92 13.68 12.69 11.94 11.21 11.18 11.06 10.17 9.08 8.35 7.78 7.74 7.26 7.16 6.18 4.99 3.23 2.08 0.25 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 16.4% 9.1% 7.0% 6.3% 5.5% 4.6% 4.5% 4.0% 4.0% 3.2% 3.0% 2.6% 2.4% 2.3% 2.2% 1.9% 1.5% 1.5% 1.4% 1.4% 1.3% 1.3% 1.2% 1.1% 1.0% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide C 2009 County Group Number Reporting = Population Range = 2008 Estimated Population = C 31 25,000 - 49,999 1,047,702 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 ($) Per capita amount ($) 24,071,344 712.24 9,610,902 7,594,683 2,016,219 284.37 224.72 59.66 7,013,158 2,809,541 0 4,203,617 1,201,775 118,045 920,063 36,524 78,516 48,625 207.51 83.13 0.00 124.38 35.56 3.49 27.22 1.08 2.32 1.44 276,695 1,815,701 1,286,902 0 289,409 239,390 4,153,113 1,510,818 2,642,295 8.19 53.72 38.08 0.00 8.56 7.08 122.88 44.70 78.18 2009 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 2009 Average amount ($) Per capita amount ($) 18,138,526 3,304,276 343,305 394,326 466,732 1,280,818 483,311 199,620 136,163 5,755,679 2,635,479 70,626 338,813 1,975,628 735,133 539.11 98.21 10.20 11.72 13.87 38.07 14.36 5.93 4.05 171.07 78.33 2.10 10.07 58.72 21.85 1,633,409 499,753 101,999 366,147 219,434 446,076 0 48.55 14.85 3.03 10.88 6.52 13.26 0.00 1,771,638 20,478 74,104 374,825 242,039 1,060,193 0 52.66 0.61 2.20 11.14 7.19 31.51 0.00 444,816 0 92,884 232,326 119,605 13.22 0.00 2.76 6.91 3.55 2009 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 2009 Average amount ($) 1,938,234 1,922,364 15,870 Per capita amount ($) 57.61 57.14 0.47 910,668 664,589 246,079 27.07 19.75 7.31 5,055 0.15 554,201 301,830 252,371 16.47 8.97 7.50 1,820,549 54.11 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 Fire department (Const.) 3 Highways and streets (Const.) 4 Libraries (Const.) 5 General government buildings (Const.) 6 General administration (Const.) 7 Other expenditures (Const.) 8 Jail (Land) 9 Parks and recreation (Const.) 10 Public health (Const.) 11 Highways and streets (Land) 12 Community development (Land) 13 Sheriffs department (Const.) 14 Fire department (Land) 15 Public welfare and social services (Const.) 16 Garbage and trash disposal (Land) 17 Sheriffs department (Land) 18 Community development (Const.) C- 3 1,870,137 4,138,657 7,094,847 1,837,403 1,779,820 1,501,858 1,528,321 1,101,420 1,467,727 914,884 862,815 774,068 614,017 525,165 399,618 308,019 272,698 219,352 219,357 263,151 55.58 123.01 212.00 66.48 51.04 46.98 43.11 40.95 39.85 26.79 25.94 21.32 18.12 14.33 14.31 8.86 8.45 6.74 6.44 6.33 2009 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 ($) Per capita amount ($) 10,635,000 4,001,712 4,672,976 1,311,202 3,392,857 315.01 128.82 134.83 40.62 92.40 375,672 962,441 746,084 729,620 3,132,861 11.37 27.26 23.16 21.77 85.56 7,904,816 8,231,932 9,859,546 2,945,753 2,091,349 239.28 236.73 306.13 87.99 63.17 371,333 267,421 180,469 124,297 67,272 11.24 7.39 5.55 3.71 1.83 C 2009 Number reporting 1 4 9 19 7 14 9 19 24 8 14 13 19 25 2 14 11 17 24 7 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 510,786 1,492,539 12,064,796 C -4 Per capita amount ($) 15.11 44.16 356.98 Number reporting 31 31 31 2009 County Fiscal Planning Guide C 2009 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Industrial revenue bonds 2 Water/sewer system 3 Multi-purpose 4 Parks and recreation facilites 5 Water/sewer system 6 All other 7 Jails 8 Jails 9 All other 10 Jails 11 Public buildings 12 Solid waste system revenue bond 20,095,000 1 other long-term 14,763,927 10 G.O. 12,586,250 4 G.O. 10,850,000 1 revenue bond 8,367,794 10 G.O. 8,295,464 3 lease pool 6,550,475 4 G.O. 6,400,000 2 other long-term 4,825,717 3 other long-term 4,337,500 2 lease pool 3,498,410 6 revenue bond 3,007,246 2 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 941,180 13 0 0 20,705 1 71,051 3 638,418 17 207,960 13 1,138,666 14 0 0 15,803 1 88,612 3 568,737 17 361,863 13 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 2,466,658 8,084,392 10,648,649 As % of current operations 13.6% 45.1% 58.7% C -5 2009 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 Water and sewer system 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 Solid waste system 8 Ambulance charges 9 Insurance premiums taxes 10 Motor vehicle taxes 11 Airport 12 All additional revenues 13 Garbage and trash collection charges 14 Gas supply system 15 Other service charges 16 Other excise and special use taxes 17 Other enterprise funds 18 FIFA, penalties, interest and cost 19 Interest earnings on investments 20 Tax collection fees 21 Other local intergovernmental revenues 22 Fee collections of county officers 23 Landfill fees 24 Federal intergovernmental revenues 25 Public utilities taxes 26 Intangible taxes (regular and recording) 27 Parks and recreation charges 28 Building permits 29 Mobile home taxes 30 Alcoholic beverage taxes 31 Rents and royalties 32 Receipts from sale of materials 33 Business licenses and occupational taxes 34 Franchise payments taxes 35 Receipts from sale of real property 36 Hotel/motel tax 37 Special assessments 38 Other licenses, permits and fees 39 Railroad equipment tax 40 Alcoholic beverage taxes 41 Parking facilities and meters 42 Fire service subscription fees 43 Cemetery fees 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants C -6 C 2009 Per capita amount ($) 988.71 234.10 133.34 91.42 68.81 39.01 35.15 32.98 28.72 28.60 26.26 22.97 22.79 22.34 22.27 20.87 16.91 14.72 13.08 12.26 11.78 11.64 9.69 9.01 8.65 6.04 5.85 5.66 4.22 3.86 3.74 3.71 2.69 2.57 2.52 2.46 2.25 2.18 2.16 0.74 0.63 0.07 0.02 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 23.7% 13.5% 9.2% 7.0% 3.9% 3.6% 3.3% 2.9% 2.9% 2.7% 2.3% 2.3% 2.3% 2.3% 2.1% 1.7% 1.5% 1.3% 1.2% 1.2% 1.2% 1.0% 0.9% 0.9% 0.6% 0.6% 0.6% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Construction (non-utility) 2 Sheriff's department 3 Water and sewer system 4 Jail 5 Highways and streets 6 Purchase of equipment and land 7 Other general expenditures 8 Police department 9 Ambulance service 10 General administration 11 Correctional institute 12 Solid waste system 13 Airport 14 Other enterprise funds 15 County/municipal hospital 16 Fire department 17 Garbage and trash collection 18 Parks and recreation 19 Gas supply system 20 Superior court 21 General government buildings 22 General insurance 23 Tax assessor/appraiser 24 Debt service costs 25 Clerk of courts 26 Tax commissioner 27 Payments to other hospitals 28 Financial administration 29 Public health 30 Juvenile and magistrate court 31 Building inspection and regulation 32 Garbage and trash disposal 33 Community development 34 Libraries 35 Public welfare and social services 36 State Court 37 Probate court 38 Legal fees 39 Drainage 40 Natural resources 41 Education (general government) 42 Electric supply system 43 Municipal court 44 Parking facilities and meters 45 State DHR health grants C -7 C 2009 Per capita amount ($) 1,105.42 141.55 79.90 75.21 59.89 58.28 56.69 55.19 52.11 39.90 38.83 38.67 29.38 28.65 25.61 24.90 22.29 21.56 21.09 17.00 15.15 14.65 14.40 14.15 13.99 13.90 11.95 11.88 11.70 11.36 11.10 10.46 9.56 8.53 8.05 7.34 6.69 6.65 6.29 6.02 2.98 1.91 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 12.8% 7.2% 6.8% 5.4% 5.3% 5.1% 5.0% 4.7% 3.6% 3.5% 3.5% 2.7% 2.6% 2.3% 2.3% 2.0% 1.9% 1.9% 1.5% 1.4% 1.3% 1.3% 1.3% 1.3% 1.3% 1.1% 1.1% 1.1% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.3% 0.2% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide D 2009 County Group Number Reporting = Population Range = 2008 Estimated Population = D 34 15,000 - 24,999 668,753 Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues D -1 Average amount ($) Per capita amount ($) 15,926,811 809.73 6,566,762 4,900,959 1,665,803 333.86 249.17 84.69 4,522,384 1,775,184 0 2,747,200 821,233 72,290 606,889 79,194 56,687 6,174 229.92 90.25 0.00 139.67 41.75 3.68 30.85 4.03 2.88 0.31 147,699 1,198,268 768,765 0 139,267 290,236 2,670,465 950,923 1,719,542 7.51 60.92 39.08 0.00 7.08 14.76 135.77 48.35 87.42 2009 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 2009 Average amount ($) Per capita amount ($) 12,354,686 2,352,713 255,331 252,744 324,164 1,013,195 339,461 110,404 57,413 3,669,454 1,845,100 2,575 135,738 1,058,062 628,056 629.96 119.96 13.02 12.89 16.53 51.66 17.31 5.63 2.93 187.10 94.08 0.13 6.92 53.95 32.02 1,022,117 321,452 58,475 202,762 185,109 254,319 0 52.12 16.39 2.98 10.34 9.44 12.97 0.00 1,329,659 39,453 64,216 220,800 265,526 739,664 0 67.80 2.01 3.27 11.26 13.54 37.72 0.00 356,785 0 73,470 160,889 122,426 18.19 0.00 3.75 8.20 6.24 2009 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 2009 Average amount ($) 1,744,688 1,731,528 13,160 Per capita amount ($) 88.96 88.29 0.67 508,727 392,728 115,999 25.94 20.03 5.91 328 0.02 387,394 162,389 229,782 19.75 8.04 11.72 982,821 50.11 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 Education - general govt. (Const.) 3 Public welfare and social services (Const.) 4 Highways and streets (Const.) 5 Superior court (Const.) 6 Education - general govt. (Land) 7 Libraries (Const.) 8 Highways and streets (Land) 9 General government buildings (Const.) 10 Community development (Const.) 11 Other expenditures (Land) 12 Community development (Land) 13 Public health (Land) 14 Fire department (Land) 15 Parks and recreation (Const.) 16 General administration (Land) 17 Other expenditures (Const.) 18 Sheriffs department (Land) D- 3 1,332,331 1,406,451 5,761,486 1,404,841 1,123,929 1,003,631 808,690 451,442 544,568 441,007 400,551 305,480 273,038 264,642 262,271 217,069 178,994 165,269 146,227 153,846 67.94 71.71 288.55 57.52 54.99 49.49 33.11 27.45 22.30 22.26 18.82 14.15 13.90 12.71 12.65 11.35 8.76 8.34 8.19 7.82 2009 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 2,218,563 8,350,658 4,370,095 525,937 2,364,023 99.38 447.68 230.54 26.79 123.62 285,881 1,603,030 323,649 378,345 2,706,415 12.66 81.87 16.76 19.24 141.53 3,873,129 9,774,486 3,306,210 1,587,921 872,380 172.66 490.14 175.40 79.63 47.85 125,843 323,975 132,362 69,782 61,144 5.61 16.06 6.85 3.55 3.20 D 2009 Number reporting 2 7 6 14 10 4 11 17 23 10 5 13 17 23 5 5 10 15 23 10 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 175,343 2,198,959 9,184,340 D -4 Per capita amount ($) 8.91 111.80 466.94 Number reporting 34 34 34 2009 County Fiscal Planning Guide D 2009 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Multi-purpose 2 Jails 3 All other 4 Public buildings 5 Jails 6 All other 7 Industrial revenue bonds 8 Solid waste system 9 Jails 10 Water/sewer system 11 Water/sewer system 12 Public buildings G.O. 10,001,469 6 other long-term 7,882,937 1 G.O. 6,935,402 5 G.O. 6,549,237 4 G.O. 5,500,000 1 revenue bond 4,755,000 1 revenue bond 4,345,571 2 other long-term 3,680,936 1 lease pool 3,302,192 3 revenue bond 2,959,751 2 other long-term 2,733,241 7 lease pool 1,513,292 6 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 159,722 7 0 0 0 0 0 0 264,970 15 111,258 7 446,699 8 0 0 0 0 0 0 368,461 15 148,663 7 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 1,554,030 4,996,754 6,550,784 As % of current operations 12.6% 40.4% 53.0% D -5 2009 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 Hospital charges 6 Fines, forfeits and court fees 7 State intergovernmental revenues 8 Water and sewer system 9 Insurance premiums taxes 10 Solid waste system 11 Motor vehicle taxes 12 Other enterprise funds 13 Ambulance charges 14 Federal intergovernmental revenues 15 All additional revenues 16 Other service charges 17 Garbage and trash collection charges 18 Landfill fees 19 Special assessments 20 Interest earnings on investments 21 Tax collection fees 22 Other local intergovernmental revenues 23 Fire service subscription fees 24 Fee collections of county officers 25 Hotel/motel tax 26 Rents and royalties 27 FIFA, penalties, interest and cost 28 Intangible taxes (regular and recording) 29 Parks and recreation charges 30 Receipts from sale of real property 31 Building permits 32 Alcoholic beverage taxes 33 Mobile home taxes 34 Franchise payments taxes 35 Receipts from sale of materials 36 Business licenses and occupational taxes 37 Other excise and special use taxes 38 Other licenses, permits and fees 39 Alcoholic beverage taxes 40 Railroad equipment tax 41 Cemetery fees 42 Airport 43 Electric supply system 44 Gas supply system 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants D -6 D 2009 Per capita amount ($) 1,180.85 249.17 144.09 137.52 96.08 59.48 40.54 40.05 38.92 30.85 29.91 27.56 26.01 25.49 23.18 22.32 18.91 16.65 16.59 16.11 14.46 13.94 11.34 9.81 8.59 8.03 7.08 5.90 5.73 5.42 5.31 4.60 4.22 3.80 3.51 3.05 2.06 1.70 1.27 0.79 0.70 0.09 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 21.1% 12.2% 11.6% 8.1% 5.0% 3.4% 3.4% 3.3% 2.6% 2.5% 2.3% 2.2% 2.2% 2.0% 1.9% 1.6% 1.4% 1.4% 1.4% 1.2% 1.2% 1.0% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Sheriff's department 3 Construction (non-utility) 4 Highways and streets 5 Purchase of equipment and land 6 Jail 7 Other general expenditures 8 General administration 9 Correctional institute 10 Ambulance service 11 Solid waste system 12 Garbage and trash collection 13 Other enterprise funds 14 Payments to other hospitals 15 Fire department 16 Parks and recreation 17 Garbage and trash disposal 18 Financial administration 19 County/municipal hospital 20 General government buildings 21 Tax assessor/appraiser 22 Superior court 23 Clerk of courts 24 Community development 25 Public welfare and social services 26 Tax commissioner 27 General insurance 28 Debt service costs 29 Building inspection and regulation 30 Drainage 31 Public health 32 Juvenile and magistrate court 33 Probate court 34 Libraries 35 State Court 36 Police department 37 Legal fees 38 Natural resources 39 Education (general government) 40 Airport 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 State DHR health grants D -7 D 2009 Per capita amount ($) 1,162.17 94.97 93.81 91.36 88.03 67.74 59.40 54.08 52.90 44.96 42.59 41.59 35.76 34.76 34.74 32.92 20.62 20.11 19.22 19.00 18.32 16.48 16.34 16.32 14.74 13.50 12.85 12.09 12.07 11.42 11.30 11.23 10.31 9.41 6.26 6.22 5.14 4.70 4.65 0.26 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 8.2% 8.1% 7.9% 7.6% 5.8% 5.1% 4.7% 4.6% 3.9% 3.7% 3.6% 3.1% 3.0% 3.0% 2.8% 1.8% 1.7% 1.7% 1.6% 1.6% 1.4% 1.4% 1.4% 1.3% 1.2% 1.1% 1.0% 1.0% 1.0% 1.0% 1.0% 0.9% 0.8% 0.5% 0.5% 0.4% 0.4% 0.4% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide E 2009 County Group Number Reporting = Population Range = 2008 Estimated Population = E 20 10,000 - 14,999 230,797 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 ($) Per capita amount ($) 9,317,937 807.46 3,713,817 3,064,605 649,212 321.83 265.57 56.26 2,368,505 977,643 0 1,390,862 437,073 54,390 345,841 24,696 7,812 4,334 205.25 84.72 0.00 120.53 37.88 4.71 29.97 2.14 0.68 0.38 61,398 948,934 523,590 0 79,062 346,281 1,788,209 857,309 930,900 5.32 82.23 45.37 0.00 6.85 30.01 154.96 74.29 80.67 2009 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 2009 Average amount ($) Per capita amount ($) 7,132,080 1,360,881 115,334 188,051 223,259 547,372 170,874 83,719 38,038 1,987,810 1,143,737 230 81,566 563,026 199,252 618.84 118.08 9.51 16.32 19.37 47.49 14.83 7.26 3.30 172.48 99.24 0.02 7.08 48.85 17.29 655,028 187,684 51,563 114,518 157,645 143,618 0 56.84 16.29 4.47 9.94 13.68 12.46 0.00 969,962 108,388 22,967 90,838 210,349 537,419 0 84.16 9.40 1.99 7.88 18.25 46.63 0.00 400,702 0 51,694 250,656 98,352 34.77 0.00 4.49 21.75 8.53 2009 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 2009 Average amount ($) 999,431 996,055 3,377 Per capita amount ($) 86.72 86.43 0.29 238,278 188,941 49,337 20.67 16.39 4.28 28,738 2.49 172,373 38,356 134,017 14.96 3.33 11.63 318,878 27.67 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 Parks and recreation (Const.) 3 Community development (Const.) 4 Highways and streets (Const.) 5 Community development (Land) 6 General government buildings (Const.) 7 Other expenditures (Land) 8 Highways and streets (Land) 9 Ambulance service (Const.) 10 Fire department (Land) 11 Ambulance service (Land) 12 Other expenditures (Const.) 13 Sheriffs department (Land) 14 Garbage and trash disposal (Land) 15 Parks and recreation (Land) 16 Public welfare and social services (Land) 17 Garbage and trash disposal (Const.) 18 Garbage and trash collection (Land) E- 3 597,640 1,353,215 3,374,960 857,773 627,210 460,400 381,397 356,754 229,669 227,911 148,606 114,970 88,843 83,344 78,277 76,551 53,275 52,735 45,570 46,365 51.86 117.42 293.78 72.81 57.07 39.88 35.48 31.03 20.35 20.26 10.53 10.08 7.47 6.91 6.75 6.54 4.61 4.21 4.10 4.07 2009 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 1,819,529 373,845 674,438 0.00 0.00 175.35 31.01 57.81 0 442,797 437,099 122,045 919,910 0.00 43.50 41.22 10.38 79.04 0 2,368,473 3,563,136 1,058,103 358,266 0.00 232.67 331.45 89.99 32.81 0 107,200 136,425 33,459 19,367 0.00 10.53 12.69 2.83 1.66 E 2009 Number reporting 0 0 3 5 7 0 3 5 10 7 0 3 6 10 4 0 3 6 9 8 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 0 0 5,541,680 E -4 Per capita amount ($) 0.00 0.00 480.22 Number reporting 20 20 20 2009 County Fiscal Planning Guide E 2009 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 All other 2 Jails 3 Multi-purpose 4 Water/sewer system 5 Law enforcement and corrections 6 Public buildings 7 All purposes 8 Highways, streets and drainage 9 All other 10 Solid waste system 11 Highways, streets and drainage 12 Solid waste system G.O. 4,000,000 1 lease pool 3,601,764 2 G.O. 2,095,000 1 other long-term 1,784,230 1 other long-term 1,092,026 2 G.O. 1,010,420 1 short-term 358,266 4 lease pool 342,900 7 other long-term 307,261 2 other long-term 221,330 2 other long-term 177,230 3 lease pool 100,532 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 16,111 3 0 0 0 0 0 0 61,435 4 31,979 2 45,674 3 0 0 0 0 0 0 88,401 4 36,264 2 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 918,028 2,986,389 3,904,417 As % of current operations 12.9% 41.9% 54.7% E -5 2009 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 Federal intergovernmental revenues 5 State intergovernmental revenues 6 Landfill fees 7 Fines, forfeits and court fees 8 Ambulance charges 9 Motor vehicle taxes 10 Insurance premiums taxes 11 Other enterprise funds 12 Fee collections of county officers 13 Solid waste system 14 Garbage and trash collection charges 15 Other service charges 16 Other local intergovernmental revenues 17 Public utilities taxes 18 All additional revenues 19 Tax collection fees 20 FIFA, penalties, interest and cost 21 Interest earnings on investments 22 Water and sewer system 23 Hotel/motel tax 24 Fire service subscription fees 25 Parks and recreation charges 26 Rents and royalties 27 Alcoholic beverage taxes 28 Mobile home taxes 29 Intangible taxes (regular and recording) 30 Building permits 31 Hospital charges 32 Other excise and special use taxes 33 Receipts from sale of real property 34 Other licenses, permits and fees 35 Business licenses and occupational taxes 36 Railroad equipment tax 37 Receipts from sale of materials 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 2009 Per capita amount ($) 1,007.17 265.57 126.58 84.72 45.98 45.37 38.87 38.73 30.74 30.37 29.97 26.80 26.02 23.29 22.83 22.20 17.93 14.69 13.00 11.69 11.23 11.04 10.09 8.55 7.03 5.83 5.12 4.71 4.61 3.89 3.58 3.46 3.10 2.03 1.97 1.55 1.42 1.09 1.04 0.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 26.4% 12.6% 8.4% 4.6% 4.5% 3.9% 3.8% 3.1% 3.0% 3.0% 2.7% 2.6% 2.3% 2.3% 2.2% 1.8% 1.5% 1.3% 1.2% 1.1% 1.1% 1.0% 0.8% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Correctional institute 2 Construction (non-utility) 3 Sheriff's department 4 Highways and streets 5 Purchase of equipment and land 6 Ambulance service 7 County/municipal hospital 8 Jail 9 General administration 10 Solid waste system 11 Other general expenditures 12 Garbage and trash collection 13 Other enterprise funds 14 Water and sewer system 15 Education (general government) 16 Tax assessor/appraiser 17 Payments to other hospitals 18 Public welfare and social services 19 Garbage and trash disposal 20 Fire department 21 General government buildings 22 Parks and recreation 23 Tax commissioner 24 Superior court 25 Community development 26 Clerk of courts 27 Probate court 28 General insurance 29 Financial administration 30 State Court 31 Juvenile and magistrate court 32 Public health 33 Building inspection and regulation 34 Debt service costs 35 Drainage 36 Natural resources 37 Legal fees 38 Libraries 39 Police department 40 Airport 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 State DHR health grants E -7 E 2009 Per capita amount ($) 1,214.12 158.49 144.60 99.11 86.31 54.97 51.62 48.83 48.79 47.43 33.51 32.59 31.85 30.39 28.60 21.67 19.35 19.06 18.23 17.95 17.27 16.41 16.37 16.30 16.26 15.43 15.42 13.66 13.43 13.38 11.36 10.42 8.38 7.18 6.92 6.47 5.70 5.51 4.49 0.42 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 13.1% 11.9% 8.2% 7.1% 4.5% 4.3% 4.0% 4.0% 3.9% 2.8% 2.7% 2.6% 2.5% 2.4% 1.8% 1.6% 1.6% 1.5% 1.5% 1.4% 1.4% 1.3% 1.3% 1.3% 1.3% 1.3% 1.1% 1.1% 1.1% 0.9% 0.9% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide F 2009 County Group Number Reporting = Population Range = 2008 Estimated Population = F 27 Less than 10,000 182,605 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 ($) Per capita amount ($) 4,924,271 728.10 2,326,645 1,950,375 376,270 344.02 288.38 55.64 896,450 346,758 0 549,692 225,048 17,951 199,865 4,899 1,997 336 132.55 51.27 0.00 81.28 33.28 2.65 29.55 0.72 0.30 0.05 38,068 610,257 449,186 0 94,305 66,766 827,803 291,742 536,061 5.63 90.23 66.42 0.00 13.94 9.87 122.40 43.14 79.26 2009 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 2009 Average amount ($) Per capita amount ($) 4,045,811 903,168 66,736 122,680 111,773 435,553 88,693 62,663 15,071 963,593 620,734 599 60,731 242,539 38,991 597.58 133.40 9.86 18.12 16.51 64.33 13.10 9.26 2.23 142.33 91.68 0.09 8.97 35.82 5.76 397,089 80,695 18,476 70,207 117,865 106,246 3,599 58.65 11.92 2.73 10.37 17.41 15.69 0.53 532,218 9,753 0 83,515 120,060 318,891 0 78.61 1.44 0.00 12.34 17.73 47.10 0.00 258,139 0 79,113 119,772 59,254 38.13 0.00 11.69 17.69 8.75 2009 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 2009 Average amount ($) 613,773 613,773 0 Per capita amount ($) 90.66 90.66 0.00 83,697 58,887 24,810 12.36 8.70 3.66 174 0.03 108,562 23,480 85,082 16.03 3.47 12.57 185,399 27.38 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Financial administration (Const.) 2 State court (Const.) 3 Highways and streets (Const.) 4 Highways and streets (Land) 5 General government buildings (Const.) 6 Sheriffs department (Const.) 7 Community development (Land) 8 General administration (Const.) 9 Drainage (Const.) 10 Parks and recreation (Land) 11 Fire department (Const.) 12 Fire department (Land) 13 Sheriffs department (Land) 14 General administration (Land) 15 Ambulance service (Land) 16 Garbage and trash disposal (Land) 17 Natural resources (Land) 18 Parks and recreation (Const.) F- 3 432,099 210,534 267,880 372,321 331,518 283,318 182,956 290,142 198,791 211,748 95,475 132,881 64,256 61,311 60,383 56,843 50,294 50,916 38,092 38,458 63.82 31.10 82.91 51.99 47.58 42.21 41.92 41.00 34.02 29.57 23.50 17.73 15.81 9.31 9.09 7.33 6.75 6.74 6.04 4.39 2009 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 0 1,120,748 366,560 199,243 1,145,600 0.00 173.18 44.38 27.06 138.95 274,965 271,458 183,214 101,025 869,806 33.98 36.71 22.86 14.29 111.91 2,000,835 2,278,009 799,424 883,908 555,000 290.97 308.05 98.43 121.40 74.32 106,133 94,778 23,747 39,699 20,654 13.12 12.75 2.94 5.46 2.66 F 2009 Number reporting 0 2 7 14 5 3 7 11 21 7 4 7 9 20 2 3 6 9 19 7 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 51,824 5,423 2,320,928 F -4 Per capita amount ($) 7.66 0.80 343.17 Number reporting 27 27 27 2009 County Fiscal Planning Guide F 2009 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Multi-purpose 3 Jails 4 Water/sewer system 5 Education 6 Solid waste system 7 Public buildings 8 Highways, streets and drainage 9 All other 10 Water/sewer system 11 Multi-purpose 12 All purposes G.O. 4,034,872 1 G.O. 2,795,000 2 lease pool 2,704,010 4 revenue bond 1,984,657 3 lease pool 1,855,663 1 G.O. 1,696,487 1 G.O. 1,679,000 1 G.O. 1,395,312 2 revenue bond 1,024,684 2 other long-term 895,200 3 other long-term 753,786 1 short-term 555,000 2 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 104,797 7 0 0 0 0 370 1 143,042 4 34,420 3 188,577 7 0 0 0 0 1,114 1 168,793 4 43,360 3 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 341,494 1,653,889 1,995,384 As % of current operations 8.4% 40.9% 49.3% F -5 2009 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Solid waste system 3 Special purpose sales tax 4 State intergovernmental revenues 5 Water and sewer system 6 Local option sales tax 7 Other enterprise funds 8 Fines, forfeits and court fees 9 Ambulance charges 10 Federal intergovernmental revenues 11 Motor vehicle taxes 12 Insurance premiums taxes 13 Other local intergovernmental revenues 14 Hospital charges 15 Public utilities taxes 16 All additional revenues 17 Garbage and trash collection charges 18 Other service charges 19 Fee collections of county officers 20 Tax collection fees 21 Special assessments 22 Receipts from sale of materials 23 Landfill fees 24 Interest earnings on investments 25 FIFA, penalties, interest and cost 26 Mobile home taxes 27 Receipts from sale of real property 28 Parks and recreation charges 29 Building permits 30 Hotel/motel tax 31 Intangible taxes (regular and recording) 32 Rents and royalties 33 Alcoholic beverage taxes 34 Railroad equipment tax 35 Business licenses and occupational taxes 36 Other licenses, permits and fees 37 Airport 38 Alcoholic beverage taxes 39 Franchise payments taxes 40 Other excise and special use taxes 41 Cemetery fees 42 Electric supply system 43 Fire service subscription fees 44 Gas supply system 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants F -6 F 2009 Per capita amount ($) 1,103.24 288.38 111.71 81.28 71.98 58.06 51.27 43.21 40.06 35.60 34.53 32.82 29.55 28.05 22.93 19.89 19.56 18.98 14.06 12.58 11.55 10.19 8.87 7.84 6.00 4.84 4.78 4.71 4.06 4.00 3.83 3.82 3.27 2.70 2.09 1.85 1.72 1.14 0.59 0.51 0.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 26.1% 10.1% 7.4% 6.5% 5.3% 4.6% 3.9% 3.6% 3.2% 3.1% 3.0% 2.7% 2.5% 2.1% 1.8% 1.8% 1.7% 1.3% 1.1% 1.0% 0.9% 0.8% 0.7% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Solid waste system 2 Water and sewer system 3 Sheriff's department 4 Highways and streets 5 Purchase of equipment and land 6 General administration 7 Other enterprise funds 8 Correctional institute 9 Construction (non-utility) 10 Ambulance service 11 Jail 12 County/municipal hospital 13 Other general expenditures 14 Garbage and trash collection 15 Clerk of courts 16 General insurance 17 Public welfare and social services 18 Tax commissioner 19 Probate court 20 Tax assessor/appraiser 21 Community development 22 Financial administration 23 Garbage and trash disposal 24 General government buildings 25 Superior court 26 Natural resources 27 Public health 28 State Court 29 Debt service costs 30 Juvenile and magistrate court 31 Parks and recreation 32 Municipal court 33 Building inspection and regulation 34 Fire department 35 Legal fees 36 Libraries 37 Police department 38 Airport 39 Education (general government) 40 Drainage 41 Electric supply system 42 Gas supply system 43 Parking facilities and meters 44 Payments to other hospitals 45 State DHR health grants F -7 F 2009 Per capita amount ($) 1,216.20 131.82 104.48 91.78 90.75 68.56 64.40 54.44 54.06 53.24 49.52 45.06 41.99 34.40 30.89 20.30 18.89 18.48 18.14 18.14 17.19 17.07 16.68 15.36 14.55 13.81 13.77 12.85 12.63 10.95 10.73 9.80 9.76 8.14 6.98 4.51 4.03 3.98 3.43 0.66 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 10.8% 8.6% 7.5% 7.5% 5.6% 5.3% 4.5% 4.4% 4.4% 4.1% 3.7% 3.5% 2.8% 2.5% 1.7% 1.6% 1.5% 1.5% 1.5% 1.4% 1.4% 1.4% 1.3% 1.2% 1.1% 1.1% 1.1% 1.0% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.4% 0.3% 0.3% 0.3% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 Consolidated Fiscal Planning Guide Consolidated Group - Number Reporting = Population Range = 2008 Estimated Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes CG 2009 T 5 All Groups 517,664 Average amount ($) Per capita amount ($) 127,514,096 1,231.63 37,920,747 29,399,799 8,520,949 366.27 283.97 82.30 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 38,425,604 19,100,780 0 19,324,825 371.14 184.49 0.00 186.65 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 15,406,808 1,913,323 5,509,217 2,290,243 5,483,521 210,504 148.81 18.48 53.21 22.12 52.96 2.03 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 5,467,460 10,727,867 4,801,979 0 455,299 5,470,589 52.81 103.62 46.38 0.00 4.40 52.84 Service Charges and Other Revenues Service charge revenues Other revenues 19,565,609 6,715,031 12,850,578 188.98 64.86 124.12 CG - 1 2009 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 2009 Average amount ($) Per capita amount ($) 90,429,091 14,291,133 2,119,615 956,577 808,267 6,606,134 2,128,681 837,093 834,766 41,285,184 9,247,831 9,063,793 2,666,298 8,762,252 11,545,010 881.84 139.36 20.67 9.33 7.88 64.42 20.76 8.16 8.14 402.60 90.18 88.39 26.00 85.45 112.58 6,413,678 2,269,909 1,245,078 994,994 305,117 1,030,486 568,095 62.54 22.14 12.14 9.70 2.98 10.05 5.54 4,251,584 0 2,457,873 1,214,218 313,152 266,342 0 41.46 0.00 23.97 11.84 3.05 2.60 0.00 341,180 3.33 216,426 2.11 124,754 1.22 0 0.00 0 0.00 2009 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 2009 Average amount ($) 6,283,610 5,544,561 739,049 Per capita amount ($) 61.28 54.07 7.21 6,225,289 5,448,904 776,385 60.71 53.14 7.57 0 0.00 8,405,387 1,580,035 6,825,352 81.97 15.41 66.56 2,932,046 28.59 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 Drainage (Const.) 3 Other expenditures (Const.) 4 General government buildings (Const.) 5 Parks and recreation (Const.) 6 Public health (Const.) 7 Police department (Land) 8 General administration (Land) 9 Fire department (Land) 10 Other expenditures (Land) 11 General government buildings (Land) 12 Highways and streets (Land) 13 Fire department (Const.) 14 Ambulance service (Land) 15 Parks and recreation (Land) 4,950,674 15,747,961 7,387,818 4,964,425 2,983,618 2,353,701 2,645,826 1,279,556 1,403,349 909,157 756,715 910,789 686,358 468,913 638,687 8,727 370,997 48.28 153.57 57.39 39.41 19.78 18.28 15.84 12.11 9.30 8.79 7.32 6.04 5.45 5.41 4.07 4.03 3.58 CG - 3 2009 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 35,719 373,847 75,000 0.00 0.00 13.21 2.00 27.75 3,495,519 11,382,500 550,797 256,671 75,000 33.76 58.90 5.47 2.04 27.75 113,478,444 20,092,500 9,602,930 5,631,761 75,000 1,096.06 103.98 92.75 44.70 27.75 7,011,678 1,023,379 256,197 155,290 6,239 67.72 5.30 2.54 1.23 2.31 CG 2009 Number reporting 0 0 1 1 1 5 2 4 4 1 5 2 5 4 1 5 2 4 4 1 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds General/other funds Average amount ($) 4,266,902 20,599,023 127,126,757 Per capita amount ($) 41.21 123.30 1,227.89 Number reporting 5 3 5 CG - 4 2009 Consolidated Fiscal Planning Guide CG 2009 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 All other 3 Multi-purpose 4 Water/sewer system 5 All other 6 Solid waste system 7 All other 8 Public buildings 9 Solid waste system 10 Highways, streets and drainage 11 Solid waste system 12 All purposes revenue bond 95,882,246 5 revenue bond 22,263,407 3 G.O. 17,385,000 2 other long-term 10,478,545 4 lease pool 7,141,380 3 G.O. 5,415,000 1 other long-term 3,014,303 2 lease pool 904,240 1 revenue bond 771,961 1 lease pool 110,225 1 lease pool 88,438 1 short-term 75,000 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 23,552,960 4 0 0 0 0 4,270,487 2 9,511,193 4 4,795,043 4 41,773,625 4 0 0 0 0 4,936,332 2 9,809,450 5 7,628,715 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 18,636,893 51,089,967 69,726,860 As % of current operations 20.6% 56.5% 77.1% CG - 5 2009 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 Solid waste system 6 Franchise payments taxes 7 Airport 8 Public utilities taxes 9 Insurance premiums taxes 10 Federal intergovernmental revenues 11 Other enterprise funds 12 State intergovernmental revenues 13 Interest earnings on investments 14 Other service charges 15 Fines, forfeits and court fees 16 Business licenses and occupational taxes 17 Motor vehicle taxes 18 All additional revenues 19 Hotel/motel tax 20 Alcoholic beverage taxes 21 Garbage and trash collection charges 22 Tax collection fees 23 Fee collections of county officers 24 Special assessments 25 Parks and recreation charges 26 Building permits 27 Ambulance charges 28 FIFA, penalties, interest and cost 29 Intangible taxes (regular and recording) 30 Alcoholic beverage taxes 31 Parking facilities and meters 32 Other local intergovernmental revenues 33 Rents and royalties 34 Other licenses, permits and fees 35 Other excise and special use taxes 36 Receipts from sale of materials 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 2009 Per capita amount ($) 1,886.01 356.13 283.97 186.65 184.49 94.37 83.60 67.95 56.81 53.21 52.84 47.58 46.38 46.18 44.70 41.08 37.55 27.37 26.73 22.85 18.48 15.84 11.56 9.72 8.81 8.08 7.63 7.32 5.87 5.86 5.67 4.62 4.52 3.49 2.98 2.10 1.10 1.02 0.46 0.29 0.14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 18.9% 15.1% 9.9% 9.8% 5.0% 4.4% 3.6% 3.0% 2.8% 2.8% 2.5% 2.5% 2.4% 2.4% 2.2% 2.0% 1.5% 1.4% 1.2% 1.0% 0.8% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 Consolidated Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Police department 4 Fire department 5 Solid waste system 6 Sheriff's department 7 Jail 8 Airport 9 Other enterprise funds 10 Debt service costs 11 Community development 12 Payments to other hospitals 13 General administration 14 Highways and streets 15 Parks and recreation 16 Purchase of equipment and land 17 Other general expenditures 18 Correctional institute 19 Superior court 20 General government buildings 21 Financial administration 22 Building inspection and regulation 23 General insurance 24 Legal fees 25 State Court 26 Drainage 27 Libraries 28 Public health 29 Clerk of courts 30 Juvenile and magistrate court 31 Municipal court 32 Tax commissioner 33 Tax assessor/appraiser 34 Ambulance service 35 Parking facilities and meters 36 Public welfare and social services 37 Probate court 38 Natural resources 39 County/municipal hospital 40 Education (general government) 41 Electric supply system 42 Garbage and trash collection 43 Garbage and trash disposal 44 Gas supply system 45 State DHR health grants CG - 7 CG 2009 Per capita amount ($) 2,165.83 631.63 152.11 150.23 111.51 94.75 89.32 86.94 78.55 75.70 74.87 66.27 65.72 63.81 53.55 52.63 47.82 28.32 25.89 21.92 20.56 20.47 15.26 13.87 12.62 12.42 12.25 11.74 11.73 10.01 9.61 9.41 9.24 7.81 6.59 3.44 3.11 2.95 1.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 29.2% 7.0% 6.9% 5.1% 4.4% 4.1% 4.0% 3.6% 3.5% 3.5% 3.1% 3.0% 2.9% 2.5% 2.4% 2.2% 1.3% 1.2% 1.0% 0.9% 0.9% 0.7% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2009 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 2009 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 2009 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 2009 County Fiscal Planning Guide Appendix C: Index to County and Consolidated Governments County 2008 Population 1 Appling 18,038 2 Athens-Clarke * 114,737 3 Atkinson 8,181 4 Augusta/Richmond * 199,486 5 Bacon 10,442 6 Baker 3,805 7 Baldwin 46,716 8 Banks 16,760 9 Barrow 70,073 10 Bartow 94,913 11 Ben Hill 17,635 12 Berrien 17,058 13 Bibb 155,216 14 Bleckley 12,683 15 Brantley 15,511 16 Brooks 16,425 17 Bryan 31,173 18 Bulloch 67,761 19 Burke 22,732 20 Butts 24,423 21 Calhoun 6,271 22 Camden 47,641 23 Candler 10,580 24 Carroll 113,688 25 Catoosa 62,825 26 Charlton 10,848 27 Chatham 251,120 28 Chattooga 26,801 29 Cherokee 210,529 30 Clay 3,231 31 Clayton 273,718 32 Clinch 7,060 33 Cobb 698,158 34 Coffee 40,527 35 Colquitt 45,279 36 Columbia 110,627 37 Columbus/Muscogee * 186,984 38 Cook 16,608 39 Coweta 122,924 40 Crawford 12,510 41 Crisp 22,162 42 Cusseta-Chattahoochee * 13,754 43 Dade 16,142 44 Dawson 22,006 45 Decatur 28,823 46 DeKalb 739,956 47 Dodge 20,116 48 Dooly 11,548 Group D A F A E F C D B B D D A E D D C B D D F C E A B E A C A F A F A C C A A D A E D E D D C A D E RLGF reporting period 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 County 49 Dougherty 50 Douglas 51 Early 52 Echols 53 Effingham 54 Elbert 55 Emanuel 56 Evans 57 Fannin 58 Fayette 59 Floyd 60 Forsyth 61 Franklin 62 Fulton 63 Gilmer 64 Glascock 65 Glynn 66 Gordon 67 Grady 68 Greene 69 Gwinnett 70 Habersham 71 Hall 72 Hancock 73 Haralson 74 Harris 75 Hart 76 Heard 77 Henry 78 Houston 79 Irwin 80 Jackson 81 Jasper 82 Jeff Davis 83 Jefferson 84 Jenkins 85 Johnson 86 Jones 87 Lamar 88 Lanier 89 Laurens 90 Lee 91 Liberty 92 Lincoln 93 Long 94 Lowndes 95 Lumpkin 96 Macon 2008 Population 95,754 127,932 11,713 4,063 52,060 20,494 22,825 11,646 22,618 106,465 95,980 168,060 21,824 ,014,932 28,537 2,796 75,884 52,800 25,115 15,635 789,499 43,056 184,814 9,440 28,979 29,447 24,278 11,476 191,502 133,161 10,231 61,620 13,842 13,486 16,443 8,547 9,550 27,542 17,000 8,277 47,848 33,761 58,491 8,074 11,452 104,583 27,056 13,520 Group B A E F B D D E D A B A D A C F B B C D A C A F C C D E A A E B E E D F F C D F C C B F E A C E RLGF reporting period 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR - No report * - Consolidated county/city government C- 1 2009 County Fiscal Planning Guide Appendix C: Index to County and Consolidated Governments County 97 Madison 98 Marion 99 McDuffie 100 McIntosh 101 Meriwether 102 Miller 103 Mitchell 104 Monroe 105 Montgomery 106 Morgan 107 Murray 108 Newton 109 Oconee 110 Oglethorpe 111 Paulding 112 Peach 113 Pickens 114 Pierce 115 Pike 116 Polk 117 Pulaski 118 Putnam 119 Quitman 120 Rabun 121 Randolph 122 Rockdale 123 Schley 124 Screven 125 Seminole 126 Spalding 127 Stephens 128 Stewart 129 Sumter 130 Talbot 131 Taliaferro 132 Tattnall 133 Taylor 134 Telfair 135 Terrell 136 Thomas 137 Tift 138 Toombs 139 Towns 140 Treutlen 141 Troup 142 Turner 143 Twiggs 144 Union 2008 Population 28,200 6,964 21,756 11,455 22,840 6,185 24,073 25,252 8,930 18,491 40,304 98,542 32,221 14,106 133,135 26,736 31,176 18,127 17,569 42,018 9,787 20,385 16,514 7,161 83,222 4,255 15,133 9,091 63,913 25,493 4,666 32,449 6,414 1,863 23,469 8,766 13,355 10,293 45,778 42,434 28,102 11,042 7,076 64,233 9,228 10,257 21,351 Group C F D E D F D C F D C B C E A C C D D C F D H 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 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 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 2008 Population 27,530 64,799 85,813 35,879 5,844 21,006 29,509 6,877 25,299 93,835 8,750 10,282 10,026 21,306 Group C B B C F D C H F C B F E E D RLGF reporting period 2008 2008 2008 2008 2008 2008 2008 NR 2008 2008 2008 2008 2008 2008 2008 NR - No report * - Consolidated county/city government C- 2