Georgia local government finances: 2010 county and consolidated government fiscal planning guide

2010 COUNTY/CONSOLIDATED GOVERNMENT
FISCAL PLANNING GUIDE
Georgia Department of Community Affairs
December, 2010

2010 County Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2010 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 2010 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 2009 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

2010 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 2009 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 2009 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

2010 Fiscal Planning Guide
Per Capita Amount: Total amount for any item or category divided by the total 2009 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 28 32 21 27 145

Population ranges are based upon estimated amounts for the year 2009 obtained from the Bureau of the Census.
* The six governments of Athens-Clarke County, Augusta-Richmond County, Columbus-Muscogee County, CussetaChattahoochee County, Georgetown-Quitman County, and Webster Unified are surveyed as consolidated governments and are reported in that section of this report. Due to the limited number of consolidated governments, population groups are not prepared for these governments.

3

2010 County Fiscal Planning Guide
County Group -
Number Reporting = Population Range = 2009 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2010
T
145 All Groups 9,134,568

Average amount ($)

Per capita amount ($)

50,875,712

807.59

23,508,431 19,574,639
3,933,792

373.17 310.72
62.44

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

10,613,380 4,052,754 0 6,560,626

168.47 64.33 0.00
104.14

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

2,399,438 284,919
1,603,357 228,532 220,004 62,626

38.09 4.52
25.45 3.63 3.49 0.99

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

829,081
3,719,803 2,225,187
0 382,301 1,112,315

13.16
59.05 35.32
0.00 6.07 17.66

Service Charges and Other Revenues Service charge revenues Other revenues

9,805,578 2,425,146 7,380,432

155.65 38.50
117.16

T - 1

2010 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 2010

Average amount ($)

Per capita amount ($)

39,173,636
8,071,438 866,635 721,755 694,096
3,215,683 966,209
1,206,793 408,590
14,463,716 4,484,335 2,412,601 541,160 3,862,168 3,183,823

629.19
129.64 13.92 11.59 11.15 51.65 15.52 19.25 6.56
232.31 72.03 38.48 8.63 62.03 51.14

4,109,874 1,624,667
536,508 785,091 291,909 835,939
39,735

66.01 26.09
8.56 12.61
4.69 13.43
0.63

3,911,881 566,635 105,697
1,103,888 1,154,069
985,501 0

62.83 9.04 1.70
17.73 18.54 15.83
0.00

416,769

6.69

1,002

0.02

113,675

1.83

178,015

2.84

126,182

2.01

2010 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 2010

Average amount ($)
3,105,466 3,025,990
80,028

Per capita amount ($)
49.88 48.60
1.28

2,178,004 1,324,947
853,057

34.98 21.28 13.70

1,618

0.03

1,027,719 491,148 536,571

16.51 7.89 8.62

1,887,160

30.31

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

3,807,168
5,817,809
4,241,469 2,008,043 2,054,714 1,670,583 2,192,049 1,351,369 1,717,613 1,571,652 1,122,228
881,907 908,371 1,004,548 1,879,594 3,209,076 574,373

61.15
93.44
50.47 42.68 26.48 25.38 23.06 21.48 17.86 17.32 12.34 11.59 10.16
9.98 9.80 8.13 5.58

T - 3

2010 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 ($)

56,112,014 23,685,914
4,633,257 3,148,498 8,805,199

137.96 250.71
53.53 50.05 117.42

5,776,096 4,442,157
991,041 1,787,080 8,824,467

43.26 37.44 12.61 26.38 106.75

80,530,321 29,881,964
7,597,773 5,206,314 6,402,396

596.91 318.22
93.97 74.49 63.35

3,348,902 1,163,086
296,945 249,547
72,508

24.85 10.26
3.51 3.60 1.48

T 2010
Number reporting
8 15 30 42 37
44 50 71 112 33
44 54 68 108 22
45 55 64 108 33

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 ($)
6,536,778 30,799,489 29,780,869

Per capita amount ($)
42.84 178.04 471.66

Number reporting
35 33 144

T - 4

2010 County Fiscal Planning Guide

T

2010

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

Purpose

Type of issue

Number Amount ($) reporting

1 Water/sewer system 2 Parks and recreation facilites 3 Jails 4 Multi-purpose 5 All other 6 Public buildings 7 Industrial revenue bonds 8 Highways, streets and drainage 9 All other 10 Jails 11 Multi-purpose 12 Water/sewer system

revenue bond 103,116,311

30

G.O.

27,524,591

8

G.O.

24,585,713

6

G.O.

24,523,429

23

revenue bond

20,448,851

12

G.O.

19,160,145

13

revenue bond

18,510,910

9

G.O.

16,152,499

10

G.O.

11,258,071

20

lease pool

9,175,931

20

other long-term

8,526,721

8

other long-term

7,543,786

35

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

6,026,062

49

0

0

0

0

107,816

10

1,040,331

69

1,002,448

44

8,688,680

49

0

0

0

0

84,610

12

1,032,564

68

1,292,904

42

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
5,831,754 15,948,613 21,780,367

As % of current operations
14.9% 40.7% 55.6%

T - 5

2010 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 Interest earnings on investments 6 State intergovernmental revenues 7 All additional revenues 8 Fines, forfeits and court fees 9 Other enterprise funds 10 Motor vehicle taxes 11 Insurance premiums taxes 12 Solid waste system 13 Federal intergovernmental revenues 14 Ambulance charges 15 Other service charges 16 Garbage and trash collection charges 17 Public utilities taxes 18 Tax collection fees 19 Landfill fees 20 FIFA, penalties, interest and cost 21 Business licenses and occupational taxes 22 Fire service subscription fees 23 Other local intergovernmental revenues 24 Special assessments 25 Intangible taxes (regular and recording) 26 Fee collections of county officers 27 Other excise and special use taxes 28 Airport 29 Hotel/motel tax 30 Alcoholic beverage taxes 31 Franchise payments taxes 32 Rents and royalties 33 Parks and recreation charges 34 Hospital charges 35 Building permits 36 Other licenses, permits and fees 37 Alcoholic beverage taxes 38 Mobile home taxes 39 Receipts from sale of real property 40 Receipts from sale of materials 41 Railroad equipment tax 42 Parking facilities and meters 43 Cemetery fees 44 Electric supply system 45 Gas supply system 46 MARTA sales tax 47 State DHR health grants
T - 6

T 2010

Per capita amount ($)
1,127.88 310.72 147.41 129.56 84.22 44.60 35.56 34.39 33.26 28.78 25.72 25.45 21.20 19.15 18.40 18.15 14.62 13.60 13.27 12.45
9.10 8.38 8.13 7.53 7.23 6.59 5.88 5.05 4.84 4.69 4.60 4.58 4.53 4.23 2.62 2.62 1.50 1.26 1.13 1.08 0.80 0.54 0.47 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.5% 13.1% 11.5% 7.5% 4.0% 3.2% 3.0% 2.9% 2.6% 2.3% 2.3% 1.9% 1.7% 1.6% 1.6% 1.3% 1.2% 1.2% 1.1% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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 County/municipal hospital 6 Jail 7 Purchase of equipment and land 8 General administration 9 Fire department 10 Highways and streets 11 Other enterprise funds 12 Other general expenditures 13 Debt service costs 14 Ambulance service 15 Superior court 16 General insurance 17 Correctional institute 18 Parks and recreation 19 Solid waste system 20 Public welfare and social services 21 Public health 22 General government buildings 23 Financial administration 24 Clerk of courts 25 Libraries 26 Garbage and trash disposal 27 Juvenile and magistrate court 28 State Court 29 Garbage and trash collection 30 Tax commissioner 31 Tax assessor/appraiser 32 Payments to other hospitals 33 Community development 34 Legal fees 35 Building inspection and regulation 36 Municipal court 37 Drainage 38 Probate court 39 Airport 40 Natural resources 41 Education (general government) 42 Parking facilities and meters 43 Electric supply system 44 Gas supply system 45 State DHR health grants
T - 7

T 2010

Per capita amount ($)
1,268.30 212.97 103.15 71.18 69.08 67.49 63.44 60.74 51.11 50.64 48.03 37.17 35.48 28.79 27.40 25.86 25.72 22.47 21.27 21.12 18.55 17.65 15.83 15.38 13.99 13.90 12.98 12.49 12.23 11.46 11.46 11.14 10.03
9.10 8.66 8.45 5.70 4.69 4.64 3.64 2.28 0.77 0.18 0.00 0.00 0.00

Percent of total
expenditures
100.0% 16.8% 8.1% 5.6% 5.4% 5.3% 5.0% 4.8% 4.0% 4.0% 3.8% 2.9% 2.8% 2.3% 2.2% 2.0% 2.0% 1.8% 1.7% 1.7% 1.5% 1.4% 1.2% 1.2% 1.1% 1.1% 1.0% 1.0% 1.0% 0.9% 0.9% 0.9% 0.8% 0.7% 0.7% 0.7% 0.4% 0.4% 0.4% 0.3% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0%

2010 County Fiscal Planning Guide

A

2010

County Group -

A

Number Reporting =

19

Population Range = 100,000 and Above

2009 Estimated Population =

5,735,952

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 ($)

255,670,130

846.89

121,927,451 103,028,088
18,899,363

403.88 341.27
62.60

45,351,307 17,139,224
0 28,212,083

150.22 56.77 0.00 93.45

11,478,490 1,441,312 7,245,518 1,284,549 1,166,536 340,576

38.02 4.77
24.00 4.25 3.86 1.13

5,236,313
17,077,195 9,660,646 0 1,499,910 5,916,639

17.34
56.57 32.00
0.00 4.97 19.60

54,599,374 10,162,550 44,436,824

180.86 33.66
147.19

2010 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 2010

Average amount ($)

Per capita amount ($)

194,937,744
42,642,280 4,711,464 3,265,431 2,823,820 16,633,913 4,702,171 8,288,663 2,216,818
74,989,314 19,142,534 17,141,560
1,651,472 18,657,194 18,396,554

653.92
143.04 15.80 10.95 9.47 55.80 15.77 27.80 7.44
251.55 64.21 57.50 5.54 62.59 61.71

22,158,533 9,595,542 3,413,049 3,825,348 865,167 4,158,278 301,150

74.33 32.19 11.45 12.83
2.90 13.95
1.01

19,274,293 4,026,316 557,832 5,302,950 7,081,355 2,305,840 0

64.66 13.51
1.87 17.79 23.75
7.73 0.00

484,510

1.63

5,433

0.02

281,947

0.95

91,579

0.31

105,551

0.35

2010 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 2010

Average amount ($)
12,651,390 12,267,050
384,340

Per capita amount ($)
42.44 41.15
1.29

11,490,530 6,214,305 5,276,225

38.54 20.85 17.70

0

0.00

5,128,956 2,353,929 2,775,028

17.21 7.90 9.31

6,117,939

20.52

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Community development (Const.) 2 Highways and streets (Const.) 3 Highways and streets (Land) 4 Parks and recreation (Const.) 5 Parks and recreation (Land) 6 Jail (Land) 7 General government buildings (Const.) 8 Other expenditures (Const.) 9 General administration (Const.) 10 Police department (Const.) 11 General administration (Land) 12 Drainage (Land) 13 Clerk of courts (Const.) 14 General government buildings (Land) 15 Fire department (Land) 16 Jail (Const.) 17 Fire department (Const.) 18 Police department (Land)

A- 3

19,996,947
26,083,543
11,244,316 17,181,109
6,835,005 4,617,729 4,899,486 4,124,144 4,336,045 3,947,497 3,758,002 5,256,979 2,665,328 1,174,148
819,184 1,468,693 1,075,769
963,791 1,085,749 1,490,245

67.08
87.50
85.26 54.02 26.16 18.68 14.69 13.84 11.51 10.96
9.51 8.70 8.63 6.76 5.43 4.62 3.42 3.23 3.00 2.85

2010 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 ($)

72,612,685 38,050,463 23,403,517 28,950,791 82,666,667

139.41 251.31
50.94 74.61 132.04

19,597,405 12,856,346
1,106,439 8,706,340 73,333,333

52.16 33.62
3.23 30.74 117.14

255,971,343 89,434,774 17,405,712 19,563,325 57,664,500

672.26 294.75
50.78 69.07 65.96

9,872,351 3,226,016
431,343 914,351 590,188

27.33 8.89 1.26 3.23 1.40

A 2010
Number reporting
6 7 4 4 3
12 12 11 17 3
12 12 11 17 2
13 13 11 17 2

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
10,395,151 40,080,067 140,616,290
A -4

Per capita amount ($)
34.43 132.76 465.78

Number reporting
19 19 19

2010 County Fiscal Planning Guide

A

2010

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 Parks and recreation facilites 4 Jails 5 All purposes 6 All other 7 Public buildings 8 Highways, streets and drainage 9 Industrial revenue bonds 10 Jails 11 Solid waste system 12 Water/sewer system

revenue bond 302,336,403

9

G.O.

69,884,637

5

G.O.

68,059,935

3

G.O.

61,007,020

2

short-term

57,664,500

2

revenue bond

44,149,692

5

G.O.

40,699,712

4

G.O.

37,223,434

4

revenue bond

32,986,667

3

lease pool

28,879,161

4

other long-term 25,390,244

1

other long-term 22,420,735

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

40,544,938

12

0

0

0

0

522,100

5

5,187,010

16

6,591,718

11

58,880,847

12

0

0

0

0

419,967

5

4,736,313

16

8,308,897

11

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
29,059,113 74,852,164 103,911,276

As % of current operations
14.9% 38.4% 53.3%

A -5

2010 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 Interest earnings on investments 6 All additional revenues 7 Other enterprise funds 8 Fines, forfeits and court fees 9 State intergovernmental revenues 10 Motor vehicle taxes 11 Insurance premiums taxes 12 Federal intergovernmental revenues 13 Solid waste system 14 Other service charges 15 Landfill fees 16 Tax collection fees 17 Ambulance charges 18 Business licenses and occupational taxes 19 FIFA, penalties, interest and cost 20 Public utilities taxes 21 Intangible taxes (regular and recording) 22 Special assessments 23 Fire service subscription fees 24 Other local intergovernmental revenues 25 Franchise payments taxes 26 Alcoholic beverage taxes 27 Rents and royalties 28 Fee collections of county officers 29 Hotel/motel tax 30 Other excise and special use taxes 31 Parks and recreation charges 32 Airport 33 Building permits 34 Alcoholic beverage taxes 35 Other licenses, permits and fees 36 Receipts from sale of real property 37 Railroad equipment tax 38 Parking facilities and meters 39 Garbage and trash collection charges 40 Receipts from sale of materials 41 Mobile home taxes 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 2010

Per capita amount ($)
1,189.50 341.27 170.35 135.53 84.31 66.48 45.16 33.49 32.26 32.00 24.51 24.00 19.97 19.06 17.10 14.32 13.84 12.33 11.88 10.06
9.49 7.82 7.05 6.71 5.78 5.60 4.77 4.66 4.65 4.56 4.55 3.83 3.32 2.74 1.58 1.51 0.73 0.54 0.53 0.41 0.38 0.32 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 28.7% 14.3% 11.4% 7.1% 5.6% 3.8% 2.8% 2.7% 2.7% 2.1% 2.0% 1.7% 1.6% 1.4% 1.2% 1.2% 1.0% 1.0% 0.8% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 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% 0.0%

2010 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 County/municipal hospital 4 Police department 5 Purchase of equipment and land 6 Sheriff's department 7 Jail 8 Fire department 9 General administration 10 Other enterprise funds 11 Highways and streets 12 Debt service costs 13 Superior court 14 General insurance 15 Other general expenditures 16 Public welfare and social services 17 Parks and recreation 18 Public health 19 Libraries 20 Solid waste system 21 Ambulance service 22 Financial administration 23 General government buildings 24 Clerk of courts 25 State Court 26 Correctional institute 27 Juvenile and magistrate court 28 Tax commissioner 29 Community development 30 Legal fees 31 Tax assessor/appraiser 32 Payments to other hospitals 33 Building inspection and regulation 34 Municipal court 35 Garbage and trash disposal 36 Drainage 37 Probate court 38 Airport 39 Garbage and trash collection 40 Natural resources 41 Parking facilities and meters 42 Education (general government) 43 Electric supply system 44 Gas supply system 45 State DHR health grants
A -7

A 2010

Per capita amount ($)
1,274.89 247.39 92.71 74.00 71.74 66.24 63.41 61.80 60.94 55.10 42.21 40.63 33.43 31.78 29.98 26.63 23.46 20.58 17.57 17.48 17.41 17.10 16.41 16.06 14.26 13.86 12.77 12.67 10.82
9.62 9.38 9.35 8.22 7.99 5.70 4.13 3.70 2.87 2.67 1.39 1.27 0.14 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 19.4% 7.3% 5.8% 5.6% 5.2% 5.0% 4.8% 4.8% 4.3% 3.3% 3.2% 2.6% 2.5% 2.4% 2.1% 1.8% 1.6% 1.4% 1.4% 1.4% 1.3% 1.3% 1.3% 1.1% 1.1% 1.0% 1.0% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 County Fiscal Planning Guide

B

2010

County Group Number Reporting = Population Range = 2009 Estimated Population =

B 18 50,000 - 99,999 1,362,981

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

B -1

Average amount ($)

Per capita amount ($)

57,020,247

753.03

23,826,555 18,995,512
4,831,042

314.66 250.86
63.80

16,237,275 6,140,793 0
10,096,482

214.44 81.10 0.00
133.34

2,892,828 362,526
1,923,880 290,447 299,594 16,382

38.20 4.79
25.41 3.84 3.96 0.22

466,098
5,274,588 3,227,046
0 737,971 1,309,572

6.16
69.66 42.62
0.00 9.75 17.29

8,322,904 2,961,657 5,361,247

109.92 39.11 70.80

2010 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 2010

Average amount ($)

Per capita amount ($)

43,270,398
6,997,352 684,441 857,175 802,880
2,844,112 1,113,388
233,966 461,390
17,697,626 6,164,050 1,074,852 1,791,699 5,018,144 3,648,881

578.71
93.58 9.15 11.46 10.74
38.04 14.89
3.13 6.17
236.69 82.44 14.38 23.96 67.11 48.80

3,934,906 1,316,706
301,719 1,059,313
378,511 878,657
0

52.63 17.61
4.04 14.17
5.06 11.75
0.00

3,924,276 0 0
2,019,295 534,866
1,370,116 0

52.48 0.00 0.00
27.01 7.15
18.32 0.00

641,748

8.58

2,285

0.03

204,544

2.74

241,048

3.22

193,872

2.59

2010 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 2010

Average amount ($)
3,679,288 3,501,799
177,488

Per capita amount ($)
49.21 46.83
2.37

2,582,076 1,969,184
612,892

34.53 26.34
8.20

2,219

0.03

1,133,374 685,073 448,301

15.16 9.16 6.00

2,677,534

35.81

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

Purpose

Average amount ($)

Per capita amount ($)

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

4,186,238
9,225,951
3,860,877 3,140,997 2,988,723 2,496,080 2,964,570 2,497,077 2,195,827 1,241,862 1,228,725 1,116,955 1,090,465 1,105,428 1,014,200
958,723 863,934 877,635 560,194 353,232

55.99
123.39
45.96 41.56 40.26 33.03 32.13 28.86 28.18 16.33 15.60 14.42 14.25 14.23 13.32 11.10 10.43
8.95 5.84 5.10

2010 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

6,610,000 16,363,481
6,835,798 1,004,222 5,184,407

102.69 227.20
95.12 16.03 61.69

1,006,220 4,201,814 4,040,856 1,520,717 5,135,570

12.47 54.32 51.00 20.23 61.11

33,602,913 35,086,407 17,765,060
7,684,114 1,776,611

416.57 433.57 219.80 102.24
22.79

1,614,299 1,244,648
765,154 387,345
74,485

20.01 15.71
9.66 5.06 0.94

B 2010
Number reporting
2 4 5 5 3
10 9 10 16 3
10 9 9 16 2
10 10 10 15 2

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
916,103 9,223,732 44,637,384
B -4

Per capita amount ($)
12.10 121.81 589.50

Number reporting
18 18 18

2010 County Fiscal Planning Guide

B

2010

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

Purpose

Type of issue

Number Amount ($) reporting

1 Public buildings 2 Water/sewer system 3 Multi-purpose 4 All other 5 Highways, streets and drainage 6 All other 7 Industrial revenue bonds 8 Multi-purpose 9 Highways, streets and drainage 10 Water/sewer system 11 Jails 12 All other

G.O.

54,180,000

1

revenue bond

35,655,905

8

G.O.

28,432,643

4

G.O.

23,101,094

5

other long-term 15,595,000

1

other long-term 14,464,663

3

revenue bond

10,899,223

3

other long-term 10,665,046

4

G.O.

10,539,307

1

other long-term

6,828,912

8

lease pool

6,741,345

4

revenue bond

6,028,073

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

4,039,916

11

0

0

0

0

161,389

2

1,330,506

13

551,645

9

5,389,359

11

0

0

0

0

121,283

4

1,306,422

13

869,319

9

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
7,182,282 20,430,972 27,613,253

As % of current operations
16.6% 47.2% 63.8%

B -5

2010 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 Motor vehicle taxes 8 Insurance premiums taxes 9 Solid waste system 10 All additional revenues 11 Ambulance charges 12 Other service charges 13 Airport 14 Federal intergovernmental revenues 15 Fire service subscription fees 16 Other enterprise funds 17 Tax collection fees 18 Public utilities taxes 19 Other local intergovernmental revenues 20 Interest earnings on investments 21 FIFA, penalties, interest and cost 22 Hotel/motel tax 23 Special assessments 24 Landfill fees 25 Parks and recreation charges 26 Alcoholic beverage taxes 27 Intangible taxes (regular and recording) 28 Franchise payments taxes 29 Fee collections of county officers 30 Rents and royalties 31 Other excise and special use taxes 32 Business licenses and occupational taxes 33 Building permits 34 Receipts from sale of real property 35 Receipts from sale of materials 36 Other licenses, permits and fees 37 Mobile home taxes 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 2010

Per capita amount ($)
955.88 250.86 133.34 91.41 84.65 42.62 32.71 30.88 25.41 23.98 23.50 22.08 20.16 17.56 17.29 15.69 14.15 13.15 11.60 11.56
8.55 7.47 6.07 5.26 5.16 4.90 4.79 4.36 4.23 4.17 3.50 3.38 2.59 2.17 1.94 1.43 1.24 1.19 0.68 0.20 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 26.2% 13.9% 9.6% 8.9% 4.5% 3.4% 3.2% 2.7% 2.5% 2.5% 2.3% 2.1% 1.8% 1.8% 1.6% 1.5% 1.4% 1.2% 1.2% 0.9% 0.8% 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% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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 Purchase of equipment and land 7 Fire department 8 Highways and streets 9 Police department 10 General administration 11 Other general expenditures 12 Debt service costs 13 Public health 14 Parks and recreation 15 Ambulance service 16 Solid waste system 17 Other enterprise funds 18 Garbage and trash disposal 19 Garbage and trash collection 20 Superior court 21 General government buildings 22 Juvenile and magistrate court 23 Clerk of courts 24 Tax assessor/appraiser 25 Tax commissioner 26 Financial administration 27 Building inspection and regulation 28 Drainage 29 Libraries 30 State Court 31 Legal fees 32 Public welfare and social services 33 Airport 34 General insurance 35 Community development 36 Probate court 37 Natural resources 38 Parking facilities and meters 39 Education (general government) 40 County/municipal hospital 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Payments to other hospitals 45 State DHR health grants
B -7

B 2010

Per capita amount ($)
1,107.01 137.58 114.50 81.40 77.41 63.01 55.28 48.19 46.25 44.98 37.56 37.47 30.96 26.67 26.01 25.96 23.71 21.34 20.63 19.44 17.39 14.70 13.99 11.60 11.41 11.32 10.32
9.73 9.05 8.09 7.76 7.54 7.44 7.22 6.44 5.92 5.00 3.06 0.43 0.24 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 12.4% 10.3% 7.4% 7.0% 5.7% 5.0% 4.4% 4.2% 4.1% 3.4% 3.4% 2.8% 2.4% 2.3% 2.3% 2.1% 1.9% 1.9% 1.8% 1.6% 1.3% 1.3% 1.0% 1.0% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.5% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 County Fiscal Planning Guide

C

2010

County Group Number Reporting = Population Range = 2009 Estimated Population =

C 28 25,000 - 49,999 971,130

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 ($)

23,374,407

673.94

10,457,294 8,689,777 1,767,517

301.51 250.55
50.96

6,485,598 2,531,168
0 3,954,430

187.00 72.98 0.00
114.02

1,299,527 128,469 986,566 34,963 86,600 62,929

37.47 3.70
28.45 1.01 2.50 1.81

222,274
1,539,148 1,109,019
0 245,916 184,213

6.41
44.38 31.98
0.00 7.09 5.31

3,370,565 1,507,716 1,862,848

97.18 43.47 53.71

2010 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 2010

Average amount ($)

Per capita amount ($)

19,043,178
3,621,460 384,950 403,267 482,318
1,440,079 512,980 239,575 166,848
5,943,786 2,672,333
85,385 277,493 2,140,386 781,150

552.73
105.11 11.17 11.70 14.00 41.80 14.89 6.71 4.84
172.52 77.56 2.39 7.77 62.12 22.67

1,621,362 436,969 123,412 376,119 236,404 452,866 0

47.06 12.68
3.45 10.92
6.86 13.14
0.00

1,840,983 24,363 57,153
429,200 262,816 1,068,321
0

53.43 0.68 1.66
12.46 7.63
31.01 0.00

508,915 0
95,216 224,895 204,127

14.77 0.00 2.76 6.29 5.71

2010 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 2010

Average amount ($)
2,012,625 1,995,382
17,882

Per capita amount ($)
58.42 57.92
0.50

961,254 707,500 253,754

27.90 20.54
7.37

1,047

0.03

498,173 285,594 212,579

14.46 8.29 6.17

2,033,608

59.03

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

1,219,968
4,291,247
4,399,189 2,579,059 2,169,416 1,567,123
890,450 699,665 752,909 500,000 426,487 338,272 324,786 323,209 272,631 171,023 197,320 161,792 141,233 155,953

35.41
124.55
115.24 71.38 63.83 44.45 27.75 24.83 21.84 18.02 14.26 10.49 9.15 9.07 8.02 6.04 5.88 5.15 4.10 3.69

2010 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 15,703,023
891,081 405,514 2,993,250

0.00 576.32
27.76 10.66 72.83

606,156 1,181,151
521,605 699,264 2,368,940

16.68 33.61 15.91 20.12 60.18

9,418,180 9,456,596 4,948,032 2,196,108 3,241,795

259.17 280.59 150.91
63.19 87.18

429,810 375,816 210,965 122,147
55,934

11.83 11.08
6.28 3.51 1.42

C 2010
Number reporting
0 1 7 12 8
11 11 17 23 8
11 11 17 23 4
11 13 14 23 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 ($)
208,824 447,797 13,072,370
C -4

Per capita amount ($)
6.02 12.91 376.91

Number reporting
28 28 28

2010 County Fiscal Planning Guide

C

2010

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

revenue bond

26,890,000

1

G.O.

11,061,250

4

G.O.

10,600,000

1

revenue bond

10,066,804

7

G.O.

9,570,388

4

G.O.

8,705,002

1

other long-term

7,226,878

2

other long-term

6,232,153

8

lease pool

4,984,472

3

other long-term

3,282,470

2

short-term

3,241,795

4

revenue bond

2,718,677

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

863,651

10

0

0

0

0

99,937

2

528,908

15

184,873

12

1,223,853

10

0

0

0

0

74,858

2

575,736

15

247,272

11

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
2,866,192 8,537,960 11,404,152

As % of current operations
15.1% 44.8% 59.9%

C -5

2010 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 Airport 6 Fines, forfeits and court fees 7 State intergovernmental revenues 8 Insurance premiums taxes 9 Ambulance charges 10 Garbage and trash collection charges 11 Solid waste system 12 Motor vehicle taxes 13 Other excise and special use taxes 14 Other service charges 15 Other enterprise funds 16 Tax collection fees 17 Other local intergovernmental revenues 18 Public utilities taxes 19 Fire service subscription fees 20 FIFA, penalties, interest and cost 21 All additional revenues 22 Landfill fees 23 Federal intergovernmental revenues 24 Fee collections of county officers 25 Interest earnings on investments 26 Parks and recreation charges 27 Intangible taxes (regular and recording) 28 Rents and royalties 29 Alcoholic beverage taxes 30 Franchise payments taxes 31 Mobile home taxes 32 Special assessments 33 Business licenses and occupational taxes 34 Building permits 35 Hotel/motel tax 36 Other licenses, permits and fees 37 Receipts from sale of real property 38 Receipts from sale of materials 39 Railroad equipment tax 40 Alcoholic beverage taxes 41 Parking facilities and meters 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
C -6

C 2010

Per capita amount ($)
926.80 250.55 114.02 80.36 70.72 42.36 34.58 32.96 28.45 28.13 27.42 26.94 24.33 19.24 18.83 12.41 10.99 10.25
8.83 8.21 7.48 7.03 6.89 6.85 5.85 5.39 5.38 4.76 4.00 3.89 2.66 2.61 2.50 2.45 2.44 2.17 1.98 1.00 0.82 0.62 0.46 0.04 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.0% 12.3% 8.7% 7.6% 4.6% 3.7% 3.6% 3.1% 3.0% 3.0% 2.9% 2.6% 2.1% 2.0% 1.3% 1.2% 1.1% 1.0% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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 Other general expenditures 6 Highways and streets 7 Police department 8 General administration 9 Ambulance service 10 Purchase of equipment and land 11 Airport 12 Solid waste system 13 County/municipal hospital 14 Fire department 15 Parks and recreation 16 Correctional institute 17 Garbage and trash collection 18 Other enterprise funds 19 General insurance 20 Debt service costs 21 Garbage and trash disposal 22 General government buildings 23 Tax assessor/appraiser 24 Clerk of courts 25 Financial administration 26 Payments to other hospitals 27 Superior court 28 Public health 29 Tax commissioner 30 Juvenile and magistrate court 31 Building inspection and regulation 32 Libraries 33 Public welfare and social services 34 Legal fees 35 Probate court 36 Community development 37 State Court 38 Drainage 39 Natural resources 40 Education (general government) 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 State DHR health grants
C -7

C 2010

Per capita amount ($)
1,080.04 140.36 100.21 77.05 61.71 58.63 57.53 54.50 41.52 38.93 35.17 31.73 29.32 25.59 22.52 21.42 20.67 19.35 17.77 17.73 16.29 14.86 14.79 13.91 13.44 12.99 12.83 12.60 12.37 11.63 10.84
9.00 7.88 7.78 7.46 6.82 6.52 6.48 5.88 2.91 1.02 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 13.0% 9.3% 7.1% 5.7% 5.4% 5.3% 5.0% 3.8% 3.6% 3.3% 2.9% 2.7% 2.4% 2.1% 2.0% 1.9% 1.8% 1.6% 1.6% 1.5% 1.4% 1.4% 1.3% 1.2% 1.2% 1.2% 1.2% 1.1% 1.1% 1.0% 0.8% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.3% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 County Fiscal Planning Guide

D

2010

County Group Number Reporting = Population Range = 2009 Estimated Population =

D 32 15,000 - 24,999 631,752

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 ($)

15,785,650

799.59

6,966,278 5,305,555 1,660,723

352.86 268.74
84.12

4,169,134 1,605,856
0 2,563,279

211.18 81.34 0.00
129.84

807,547 70,585
607,000 61,686 53,518 14,758

40.90 3.58
30.75 3.12 2.71 0.75

120,856
1,284,299 841,049 0 125,346 317,904

6.12
65.05 42.60
0.00 6.35 16.10

2,437,536 1,097,257 1,340,278

123.47 55.58 67.89

2010 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 2010

Average amount ($)

Per capita amount ($)

12,209,757
2,389,091 269,406 260,489 335,550
1,052,602 317,107 85,495 68,443
3,720,369 1,853,461
2,270 146,743 1,106,129 611,766

620.53
121.42 13.69 13.24 17.05 53.50 16.12 4.35 3.48
189.08 94.20 0.12 7.46 56.22 31.09

1,052,865 337,274 65,705 211,395 192,233 246,259 0

53.51 17.14
3.34 10.74
9.77 12.52
0.00

1,365,943 41,729 83,293
220,475 288,301 732,144
0

69.42 2.12 4.23
11.21 14.65 37.21 0.00

355,915 0
72,396 164,688 118,831

18.09 0.00 3.68 8.37 6.04

2010 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 2010

Average amount ($)
1,569,329 1,555,881
13,449

Per capita amount ($)
79.76 79.07
0.68

528,199 412,613 115,585

26.84 20.97
5.87

1,060

0.05

374,103 137,755 236,348

19.01 7.00
12.01

852,883

43.35

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

Purpose

Average amount ($)

Per capita amount ($)

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

D- 3

1,464,199
1,178,004
1,918,870 1,176,235 1,114,002
708,822 599,993 603,947 597,284 484,760 494,586 422,012 388,497 313,139 241,270 238,232 239,598 185,588 125,578
88,547

74.41
59.87
106.54 60.82 53.93 34.84 31.72 29.99 27.63 26.79 25.83 20.17 19.61 15.52 12.70 12.28 10.62 9.52 6.35 4.14

2010 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 5,045,682
612,829 448,622 2,530,150

0.00 237.42
32.62 22.79 136.53

226,591 1,568,118
194,317 318,475 2,681,019

10.05 78.18 10.14 16.10 144.67

3,646,537 8,368,724 3,267,847 1,287,875
513,305

161.67 422.17 171.71
65.12 27.03

137,615 369,627 185,446
63,245 37,866

6.10 18.64 10.10
3.23 2.04

D 2010
Number reporting
0 1 5 12 10
5 9 16 25 10
5 12 16 25 4
5 11 13 24 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 ($)
224,370 2,335,350 8,647,725
D -4

Per capita amount ($)
11.36 118.29 438.03

Number reporting
32 32 32

2010 County Fiscal Planning Guide

D

2010

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 Public buildings 3 Jails 4 Multi-purpose 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.

9,597,292

2

G.O.

8,516,667

3

other long-term

7,587,725

1

G.O.

7,168,587

7

G.O.

5,500,000

1

revenue bond

4,480,000

1

revenue bond

4,025,262

2

other long-term

3,422,703

1

lease pool

2,982,598

3

revenue bond

2,851,082

2

other long-term

2,312,913

7

lease pool

1,881,870

4

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

Type of fund

---- Revenues ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

104,887

6

0

0

0

0

0

0

266,399

15

104,355

7

137,901

6

0

0

0

0

0

0

428,232

15

166,575

7

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,618,894 5,413,318 7,032,212

As % of current operations
13.3% 44.3% 57.6%

D -5

2010 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 Public utilities taxes 3 Special purpose sales tax 4 Local option sales tax 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 Ambulance charges 8 Insurance premiums taxes 9 Solid waste system 10 Water and sewer system 11 Motor vehicle taxes 12 Special assessments 13 Federal intergovernmental revenues 14 Other enterprise funds 15 Other service charges 16 Garbage and trash collection charges 17 Landfill fees 18 All additional revenues 19 Tax collection fees 20 Fire service subscription fees 21 Other local intergovernmental revenues 22 Interest earnings on investments 23 Fee collections of county officers 24 FIFA, penalties, interest and cost 25 Hotel/motel tax 26 Rents and royalties 27 Intangible taxes (regular and recording) 28 Parks and recreation charges 29 Alcoholic beverage taxes 30 Receipts from sale of materials 31 Other excise and special use taxes 32 Mobile home taxes 33 Franchise payments taxes 34 Building permits 35 Business licenses and occupational taxes 36 Receipts from sale of real property 37 Alcoholic beverage taxes 38 Other licenses, permits and fees 39 Railroad equipment tax 40 Airport 41 Cemetery fees 42 Electric supply system 43 Gas supply system 44 Hospital charges 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants
D -6

D 2010

Per capita amount ($)
1,102.44 268.74 144.51 129.84 86.90 43.82 37.49 31.80 30.75 28.89 27.35 25.58 24.56 23.17 22.83 21.83 20.66 15.04 13.91 12.29 10.37
9.90 8.12 7.03 6.89 6.65 6.36 4.85 4.60 4.10 4.08 3.27 3.25 3.20 2.80 2.26 2.26 0.91 0.90 0.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 24.4% 13.1% 11.8% 7.9% 4.0% 3.4% 2.9% 2.8% 2.6% 2.5% 2.3% 2.2% 2.1% 2.1% 2.0% 1.9% 1.4% 1.3% 1.1% 0.9% 0.9% 0.7% 0.6% 0.6% 0.6% 0.6% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Sheriff's department 2 Highways and streets 3 Purchase of equipment and land 4 Construction (non-utility) 5 Jail 6 General administration 7 Solid waste system 8 Correctional institute 9 Other general expenditures 10 Ambulance service 11 Other enterprise funds 12 Water and sewer system 13 Garbage and trash collection 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 Superior court 22 Tax assessor/appraiser 23 Clerk of courts 24 Community development 25 Public welfare and social services 26 Debt service costs 27 Tax commissioner 28 Public health 29 Juvenile and magistrate court 30 Drainage 31 Building inspection and regulation 32 Probate court 33 General insurance 34 State Court 35 Libraries 36 Legal fees 37 Police department 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 2010

Per capita amount ($)
1,086.66 93.88 78.81 76.70 76.29 61.84 53.32 46.44 45.95 45.63 43.99 36.44 35.96 32.11 31.69 30.99 20.90 20.81 19.99 18.86 17.81 17.08 17.00 15.99 14.73 14.60 14.34 13.19 11.49 10.71 10.59 10.37 9.74 9.56 7.43 6.80 5.53 4.37 4.24 0.51 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 8.6% 7.3% 7.1% 7.0% 5.7% 4.9% 4.3% 4.2% 4.2% 4.0% 3.4% 3.3% 3.0% 2.9% 2.9% 1.9% 1.9% 1.8% 1.7% 1.6% 1.6% 1.6% 1.5% 1.4% 1.3% 1.3% 1.2% 1.1% 1.0% 1.0% 1.0% 0.9% 0.9% 0.7% 0.6% 0.5% 0.4% 0.4% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 County Fiscal Planning Guide

E

2010

County Group Number Reporting = Population Range = 2009 Estimated Population =

E 21 10,000 - 14,999 245,028

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 ($)

9,610,511

823.66

3,828,250 3,253,995
574,255

328.10 278.88
49.22

2,294,106 963,553 0
1,330,554

196.62 82.58 0.00
114.03

441,931 51,528
359,285 21,354 6,687 3,077

37.88 4.42
30.79 1.83 0.57 0.26

54,033
1,074,834 623,707 0 48,726 402,400

4.63
92.12 53.45
0.00 4.18 34.49

1,917,358 912,619
1,004,738

164.33 78.22 86.11

2010 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 2010

Average amount ($)

Per capita amount ($)

7,750,782
1,418,298 105,110 191,608 229,378 586,775 170,497 65,488 69,441
2,017,939 1,152,816
0 77,106 596,863 191,154

692.23
126.67 9.39 17.11 20.49 52.41
15.23 5.85 6.20
180.22 102.96
0.00 6.89 53.31 17.07

665,975 198,525
48,687 130,980 150,376 137,407
0

59.48 17.73
4.35 11.70 13.43 12.27
0.00

961,771 121,251
18,307 93,395 185,605 543,213
0

85.90 10.83
1.64 8.34 16.58 48.51 0.00

377,401 0
53,568 244,886
78,946

33.71 0.00 4.78
21.87 7.05

2010 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 2010

Average amount ($)
989,708 984,299
5,410

Per capita amount ($)
88.39 87.91
0.48

219,090 176,133
42,957

19.57 15.73
3.84

3,086

0.28

166,726 48,172
118,554

14.89 4.30
10.59

930,787

83.13

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 Ambulance service (Const.) 4 General government buildings (Const.) 5 Other expenditures (Const.) 6 Community development (Const.) 7 Other expenditures (Land) 8 Highways and streets (Land) 9 Parks and recreation (Const.) 10 Financial administration (Land) 11 Municipal court (Land) 12 Parks and recreation (Land) 13 Sheriffs department (Land) 14 Fire department (Land) 15 Community development (Land) 16 Fire department (Const.) 17 General administration (Land) 18 Garbage and trash collection (Land)
E- 3

425,385
864,371
658,629 474,996 351,371 347,507 226,197 202,619 198,692 148,313 141,658 117,396
99,833 95,291 90,643 85,253 79,880 65,096 60,447 52,352

37.99
77.20
56.89 40.33 32.90 30.46 18.52 17.64 17.34 13.13 12.13 10.32
8.54 8.19 7.83 7.43 7.02 5.48 5.37 4.59

2010 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

0 2,610,000
289,292 88,557
1,040,443

0.00 213.24
26.27 7.36
86.52

54,510 306,556 671,186 110,843 1,092,332

4.45 27.81 61.50
9.21 90.42

5,178,395 2,040,240 3,113,037 1,039,415
603,312

423.07 181.10 285.25
87.83 52.58

328,119 81,579
136,080 46,733 17,827

26.81 8.04
12.47 3.94 1.48

E 2010
Number reporting
0 1 3 3 7
1 4 6 11 6
1 5 6 9 5
1 3 6 10 7

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
9,968 66,733 5,211,228
E -4

Per capita amount ($)
0.85 5.72 446.63

Number reporting
21 21 21

2010 County Fiscal Planning Guide

E

2010

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond

5,178,395

1

lease pool

3,460,139

2

G.O.

1,998,330

2

G.O.

1,670,000

1

other long-term

1,395,000

1

other long-term

1,075,115

2

G.O.

1,004,170

1

G.O.

864,261

2

G.O.

649,881

2

short-term

603,312

5

G.O.

251,043

1

G.O.

251,042

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

32,317

3

0

0

0

0

0

0

44,982

5

29,213

2

84,222

3

0

0

0

0

0

0

105,920

4

32,949

1

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
992,010 3,094,934 4,086,944

As % of current operations
12.8% 39.9% 52.7%

E -5

2010 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 State intergovernmental revenues 5 Federal intergovernmental revenues 6 Fines, forfeits and court fees 7 Landfill fees 8 Ambulance charges 9 Insurance premiums taxes 10 Motor vehicle taxes 11 Other enterprise funds 12 Garbage and trash collection charges 13 All additional revenues 14 Other service charges 15 Water and sewer system 16 Fee collections of county officers 17 Solid waste system 18 Tax collection fees 19 Other local intergovernmental revenues 20 Public utilities taxes 21 FIFA, penalties, interest and cost 22 Hotel/motel tax 23 Parks and recreation charges 24 Fire service subscription fees 25 Interest earnings on investments 26 Alcoholic beverage taxes 27 Rents and royalties 28 Mobile home taxes 29 Intangible taxes (regular and recording) 30 Hospital charges 31 Building permits 32 Other excise and special use taxes 33 Business licenses and occupational taxes 34 Receipts from sale of real property 35 Railroad equipment tax 36 Other licenses, permits and fees 37 Franchise payments taxes 38 Alcoholic beverage taxes 39 Receipts from sale of materials 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 2010

Per capita amount ($)
1,008.63 278.88 119.40 82.58 53.45 52.30 41.21 37.02 33.29 30.79 28.80 25.53 25.20 24.81 23.22 20.12 19.95 14.76 11.02
9.21 9.06 8.36 7.85 7.33 7.01 6.84 4.62 4.27 3.94 2.92 2.62 2.38 2.28 1.71 1.53 1.23 1.15 0.84 0.77 0.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.6% 11.8% 8.2% 5.3% 5.2% 4.1% 3.7% 3.3% 3.1% 2.9% 2.5% 2.5% 2.5% 2.3% 2.0% 2.0% 1.5% 1.1% 0.9% 0.9% 0.8% 0.8% 0.7% 0.7% 0.7% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Correctional institute 2 Sheriff's department 3 Construction (non-utility) 4 Other general expenditures 5 Highways and streets 6 Jail 7 General administration 8 Water and sewer system 9 Ambulance service 10 Other enterprise funds 11 County/municipal hospital 12 Solid waste system 13 Purchase of equipment and land 14 Garbage and trash collection 15 Tax assessor/appraiser 16 Superior court 17 Parks and recreation 18 Garbage and trash disposal 19 Tax commissioner 20 Fire department 21 General government buildings 22 Payments to other hospitals 23 Public welfare and social services 24 Community development 25 Clerk of courts 26 Financial administration 27 Probate court 28 General insurance 29 Juvenile and magistrate court 30 Legal fees 31 State Court 32 Drainage 33 Public health 34 Debt service costs 35 Building inspection and regulation 36 Natural resources 37 Libraries 38 Education (general government) 39 Airport 40 Electric supply system 41 Gas supply system 42 Municipal court 43 Parking facilities and meters 44 Police department 45 State DHR health grants
E -7

E 2010

Per capita amount ($)
1,250.40 156.90 98.80 96.56 93.53 84.36 53.69 52.74 52.44 51.37 49.59 46.25 42.41 38.61 29.52 19.66 17.01 16.72 16.61 16.42 16.38 16.25 15.98 15.91 15.29 15.27 14.56 13.52 12.08 11.75 11.38 10.97 10.72 8.98
8.09 7.19 6.19 4.30 2.42 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 12.5% 7.9% 7.7% 7.5% 6.7% 4.3% 4.2% 4.2% 4.1% 4.0% 3.7% 3.4% 3.1% 2.4% 1.6% 1.4% 1.3% 1.3% 1.3% 1.3% 1.3% 1.3% 1.3% 1.2% 1.2% 1.2% 1.1% 1.0% 0.9% 0.9% 0.9% 0.9% 0.7% 0.6% 0.6% 0.5% 0.3% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 County Fiscal Planning Guide

F

2010

County Group Number Reporting = Population Range = 2009 Estimated Population =

F 27 Less than 10,000 187,725

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 ($)

4,868,013

700.15

2,485,355 2,127,570
357,784

357.46 306.00
51.46

807,745 332,411
0 475,334

116.18 47.81 0.00 68.37

231,387 17,217
207,382 3,752 2,441 596

33.28 2.48
29.83 0.54 0.35 0.09

41,161
488,773 368,485
0 64,146 56,143

5.92
70.30 53.00
0.00 9.23 8.07

813,592 324,244 489,348

117.02 46.64 70.38

2010 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 2010

Average amount ($)

Per capita amount ($)

4,103,901
983,959 82,128
130,787 128,892 470,666 97,288
55,650 18,548
964,078 637,867
-15 18,194 271,849 36,184

588.09
141.00 11.77 18.74 18.47 67.45 13.94 7.97 2.66
138.15 91.41 0.00 2.61 38.96 5.19

408,002 87,548 19,300 75,644
116,549 108,961
0

58.47 12.55
2.77 10.84 16.70 15.61
0.00

552,568 20,596 2,856 71,342 99,423
358,351 0

79.18 2.95 0.41
10.22 14.25 51.35
0.00

226,299 0
49,496 113,723
63,080

32.43 0.00 7.09
16.30 9.04

2010 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 2010

Average amount ($)
604,930 604,930
0

Per capita amount ($)
86.69 86.69
0.00

96,105 69,919 26,186

13.77 10.02
3.75

2,446

0.35

64,704

9.27

27,561

3.95

37,144

5.32

200,811

28.78

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

Purpose

Average amount ($)

Per capita amount ($)

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

251,798
219,448
608,802 326,224 410,748 387,959 266,636
95,170 137,977
71,949 52,250 57,003 53,290 45,568 44,268 34,685 31,863 27,414 17,212 14,482

36.08
31.45
76.94 71.57 55.17 54.03 35.17 20.88 18.63
9.26 7.49 6.75 6.70 5.56 4.79 4.56 4.28 3.87 2.22 1.69

2010 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 ($)

0 122,837 172,512 149,555 951,422

0.00 14.58 21.66 18.69 123.81

212,399 336,681 161,917 127,476 1,161,667

29.91 46.20 20.53 17.59 139.29

1,727,567 1,996,530 1,135,543
816,525 786,707

243.26 273.96 140.80 112.43 105.85

94,586 77,756 42,737 42,225 28,126

13.32 10.67
5.50 5.82 3.29

F 2010
Number reporting
0 1 6 6 6
5 5 11 20 3
5 5 9 18 5
5 5 10 19 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 ($)
57,529 6,067
2,261,979
F -4

Per capita amount ($)
8.27 0.87 325.33

Number reporting
27 27 27

2010 County Fiscal Planning Guide

F

2010

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

Purpose

Type of issue

Number Amount ($) reporting

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

lease pool

2,553,780

4

G.O.

2,395,000

2

revenue bond

1,955,425

3

G.O.

1,731,312

2

other long-term

1,669,740

4

revenue bond

1,503,027

1

short-term

786,707

5

G.O.

695,120

1

revenue bond

634,266

2

other long-term

467,103

5

G.O.

421,213

2

lease pool

308,200

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

92,202

7

0

0

0

0

379

1

150,626

5

39,015

3

135,730

7

0

0

0

0

370

1

154,366

5

37,348

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
418,884 1,678,432 2,097,316

As % of current operations
10.2% 40.9% 51.1%

F -5

2010 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 Other enterprise funds 7 Local option sales tax 8 Ambulance charges 9 Fines, forfeits and court fees 10 Insurance premiums taxes 11 Motor vehicle taxes 12 Public utilities taxes 13 Federal intergovernmental revenues 14 Other local intergovernmental revenues 15 Garbage and trash collection charges 16 Fee collections of county officers 17 All additional revenues 18 Other service charges 19 Landfill fees 20 Tax collection fees 21 Receipts from sale of materials 22 Special assessments 23 Parks and recreation charges 24 Fire service subscription fees 25 FIFA, penalties, interest and cost 26 Mobile home taxes 27 Other licenses, permits and fees 28 Receipts from sale of real property 29 Interest earnings on investments 30 Rents and royalties 31 Intangible taxes (regular and recording) 32 Alcoholic beverage taxes 33 Hotel/motel tax 34 Building permits 35 Business licenses and occupational taxes 36 Railroad equipment tax 37 Airport 38 Other excise and special use taxes 39 Franchise payments taxes 40 Alcoholic beverage taxes 41 Cemetery fees 42 Electric supply system 43 Gas supply system 44 Hospital charges 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants
F -6

F 2010

Per capita amount ($)
1,047.59 306.00 108.15 68.37 57.33 51.93 50.02 47.81 38.90 36.93 29.83 28.99 20.61 20.29 18.48 16.90 16.52 15.41 14.15 13.29 12.53 11.22
9.40 6.38 6.16 5.93 5.03 4.28 3.61 3.33 3.16 3.00 2.61 2.36 2.34 1.79 1.68 1.19 0.61 0.54 0.51 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 29.2% 10.3% 6.5% 5.5% 5.0% 4.8% 4.6% 3.7% 3.5% 2.8% 2.8% 2.0% 1.9% 1.8% 1.6% 1.6% 1.5% 1.4% 1.3% 1.2% 1.1% 0.9% 0.6% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Solid waste system 2 Sheriff's department 3 Highways and streets 4 Water and sewer system 5 General administration 6 Construction (non-utility) 7 Ambulance service 8 Jail 9 Other enterprise funds 10 Purchase of equipment and land 11 Other general expenditures 12 Garbage and trash collection 13 County/municipal hospital 14 Clerk of courts 15 Financial administration 16 Tax assessor/appraiser 17 Correctional institute 18 Tax commissioner 19 Garbage and trash disposal 20 General insurance 21 Probate court 22 General government buildings 23 Public welfare and social services 24 Superior court 25 Parks and recreation 26 Debt service costs 27 Public health 28 Juvenile and magistrate court 29 Payments to other hospitals 30 State Court 31 Community development 32 Natural resources 33 Building inspection and regulation 34 Fire department 35 Legal fees 36 Libraries 37 Education (general government) 38 Airport 39 Drainage 40 Electric supply system 41 Gas supply system 42 Municipal court 43 Parking facilities and meters 44 Police department 45 State DHR health grants
F -7

F 2010

Per capita amount ($)
1,090.55 110.84 91.74 87.01 76.45 67.69 67.58 54.07 49.59 47.89 38.59 34.02 28.88 23.48 21.89 20.66 19.26 19.18 18.81 18.61 17.79 17.42 16.13 15.93 14.42 12.03 11.74 11.71 11.30 11.02 10.28
8.52 8.12 6.88 5.75 4.97 4.88 4.26 1.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 10.2% 8.4% 8.0% 7.0% 6.2% 6.2% 5.0% 4.5% 4.4% 3.5% 3.1% 2.6% 2.2% 2.0% 1.9% 1.8% 1.8% 1.7% 1.7% 1.6% 1.6% 1.5% 1.5% 1.3% 1.1% 1.1% 1.1% 1.0% 1.0% 0.9% 0.8% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 Consolidated Fiscal Planning Guide
Consolidated Group -
Number Reporting = Population Range = 2009 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

CG 2010
T
6 All Groups
525,777

Average amount ($)

Per capita amount ($)

98,846,309

1,128.00

34,025,927 26,779,649
7,246,278

388.29 305.60
82.69

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

28,010,587 16,900,626
0 11,109,961

319.65 192.86
0.00 126.78

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

13,209,038 1,596,632 4,661,594 1,655,535 5,121,893 173,385

150.74 18.22 53.20 18.89 58.45 1.98

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

4,232,117
8,829,155 4,111,148
0 460,250 4,257,757

48.30
100.76 46.92 0.00 5.25 48.59

Service Charges and Other Revenues Service charge revenues Other revenues

10,539,485 5,828,998 4,710,487

120.27 66.52 53.75

CG - 1

2010 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 2010

Average amount ($)

Per capita amount ($)

75,826,867
11,857,751 1,809,925 859,201 710,517 5,268,737 1,793,248 712,641 703,483
35,386,641 7,855,907 8,007,039 2,277,825 7,575,382 9,670,489

878.69
137.41 20.97 9.96 8.23 61.05 20.78 8.26 8.15
410.06 91.03 92.79 26.40 87.78
112.06

5,673,066 2,082,743 1,052,806
880,765 275,504 884,476 496,771

65.74 24.14 12.20 10.21
3.19 10.25
5.76

3,504,613 0
2,204,112 998,385 242,032 60,084 0

40.61 0.00
25.54 11.57
2.80 0.70 0.00

308,265

3.57

176,101

2.04

106,057

1.23

12,954

0.15

13,153

0.15

2010 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 2010

Average amount ($)
5,434,794 4,756,912
677,882

Per capita amount ($)
62.98 55.12
7.86

5,372,237 4,716,331
655,906

62.25 54.65
7.60

0

0.00

5,461,197 1,388,136 4,073,060

63.28 16.09 47.20

2,828,303

32.77

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Libraries (Const.) 2 General government buildings (Const.) 3 Highways and streets (Const.) 4 Drainage (Const.) 5 Ambulance service (Land) 6 Police department (Land) 7 Other expenditures (Const.) 8 Parks and recreation (Const.) 9 Community development (Land) 10 Community development (Const.) 11 General administration (Land) 12 Fire department (Land) 13 General government buildings (Land) 14 Sheriffs department (Land) 15 Fire department (Const.)

4,420,633
15,670,267
12,979,430 10,827,696
9,859,237 3,073,077
45,400 2,445,965 1,550,971 1,680,726 1,539,522
729,048 1,274,702
800,434 631,439 505,755 699,442

51.23
181.59
64.97 64.13 58.39 20.04 18.72 15.95 10.11
9.95 7.89 7.57 7.55 6.29 4.96 4.95 4.43

CG - 3

2010 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 ($)

228,830,000 0
77,940 0
5,037,500

1,966.87 0.00
32.13 0.00
49.77

7,135,573 8,890,000
211,268 654,035 5,037,500

68.14 45.57
3.86 6.25 49.77

152,108,871 22,405,000 9,465,104 4,898,967 75,000

1,452.57 112.16 90.39 58.82 28.21

8,594,893 626,535 103,449 131,273 167,648

82.08 3.21 1.05 1.24 1.66

CG 2010
Number reporting
1 0 2 0 2
5 2 4 5 2
5 1 5 4 1
5 2 4 3 2

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 ($)
6,918,613 74,179,081 100,809,804

Per capita amount ($)
66.07 439.34 1,150.41

Number reporting
5 3 6

CG - 4

2010 Consolidated Fiscal Planning Guide

CG

2010

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 Law enforcement and corrections 10 All purposes 11 Solid waste system 12 Highways, streets and drainage

revenue bond 135,345,857

5

revenue bond

20,945,920

3

G.O.

18,640,000

1

other long-term 10,319,667

4

lease pool

9,334,347

2

G.O.

3,765,000

1

other long-term

3,016,108

2

lease pool

694,192

1

lease pool

109,749

1

short-term

75,000

1

lease pool

66,276

1

lease pool

56,956

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

17,712,949

5

0

0

0

0

2,681,438

2

7,715,296

5

3,540,645

4

38,301,628

5

0

0

0

0

2,811,327

2

10,144,054

5

6,530,400

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
16,452,849 45,181,367 61,634,216

As % of current operations
21.7% 59.6% 81.3%

CG - 5

2010 Consolidated Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Water and sewer system 2 Real and personal property taxes 3 Local option sales tax 4 Special purpose sales tax 5 Franchise payments taxes 6 Solid waste system 7 Public utilities taxes 8 Insurance premiums taxes 9 Airport 10 Federal intergovernmental revenues 11 State intergovernmental revenues 12 Other service charges 13 Other enterprise funds 14 Fines, forfeits and court fees 15 Business licenses and occupational taxes 16 All additional revenues 17 Interest earnings on investments 18 Motor vehicle taxes 19 Garbage and trash collection charges 20 Hotel/motel tax 21 Alcoholic beverage taxes 22 Ambulance charges 23 Tax collection fees 24 Special assessments 25 Fee collections of county officers 26 Parks and recreation charges 27 FIFA, penalties, interest and cost 28 Alcoholic beverage taxes 29 Building permits 30 Other local intergovernmental revenues 31 Parking facilities and meters 32 Intangible taxes (regular and recording) 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 Railroad equipment tax 39 Cemetery fees 40 Receipts from sale of real property 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 2010

Per capita amount ($)
1,795.59 316.90 305.60 192.86 126.78 91.64 88.41 59.43 53.20 50.90 48.59 46.92 44.95 41.72 41.48 34.58 32.47 31.25 25.88 20.75 19.61 18.22 17.31 12.37 10.27 10.03
7.76 7.08 6.47 5.53 5.45 4.82 4.59 3.77 2.81 2.05 1.55 0.87 0.31 0.23 0.21 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 17.6% 17.0% 10.7% 7.1% 5.1% 4.9% 3.3% 3.0% 2.8% 2.7% 2.6% 2.5% 2.3% 2.3% 1.9% 1.8% 1.7% 1.4% 1.2% 1.1% 1.0% 1.0% 0.7% 0.6% 0.6% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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 Solid waste system 5 Fire department 6 Sheriff's department 7 Jail 8 Debt service costs 9 Other enterprise funds 10 Ambulance service 11 Payments to other hospitals 12 General administration 13 Highways and streets 14 Parks and recreation 15 Airport 16 Purchase of equipment and land 17 Community development 18 Garbage and trash collection 19 Other general expenditures 20 Correctional institute 21 Superior court 22 Financial administration 23 General government buildings 24 Garbage and trash disposal 25 Building inspection and regulation 26 General insurance 27 Drainage 28 Legal fees 29 State Court 30 Libraries 31 Public health 32 Clerk of courts 33 Juvenile and magistrate court 34 Tax commissioner 35 Municipal court 36 Tax assessor/appraiser 37 Parking facilities and meters 38 Probate court 39 Public welfare and social services 40 Natural resources 41 County/municipal hospital 42 Education (general government) 43 Electric supply system 44 Gas supply system 45 State DHR health grants
CG - 7

CG 2010

Per capita amount ($)
2,384.40 685.26 184.82 156.61 116.25 110.36 89.65 88.88 86.29 76.95 74.32 69.45 60.13 54.28 54.05 53.36 51.87 46.68 35.46 32.41 26.24 23.77 21.24 20.46 16.27 15.91 13.84 13.15 12.59 12.47 11.73 11.39 10.14 10.05
9.80 9.72 8.11 3.34 3.14 2.76 1.21 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 28.7% 7.8% 6.6% 4.9% 4.6% 3.8% 3.7% 3.6% 3.2% 3.1% 2.9% 2.5% 2.3% 2.3% 2.2% 2.2% 2.0% 1.5% 1.4% 1.1% 1.0% 0.9% 0.9% 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% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2010 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

2010 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

2010 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

2010 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County

2009 Population

1 Appling

18,011

2 Athens-Clarke *

116,342

3 Atkinson

8,230

4 Augusta/Richmond *

199,768

5 Bacon

10,601

6 Baker

3,637

7 Baldwin

46,337

8 Banks

16,799

9 Barrow

72,158

10 Bartow

96,217

11 Ben Hill

17,567

12 Berrien

17,044

13 Bibb

156,060

14 Bleckley

12,855

15 Brantley

15,643

16 Brooks

16,354

17 Bryan

32,559

18 Bulloch

69,213

19 Burke

22,797

20 Butts

24,392

21 Calhoun

6,306

22 Camden

48,277

23 Candler

10,680

24 Carroll

114,778

25 Catoosa

64,035

26 Charlton

10,725

27 Chatham

256,992

28 Chattooga

26,619

29 Cherokee

215,084

30 Clay

3,113

31 Clayton

275,772

32 Clinch

6,988

33 Cobb

714,692

34 Coffee

40,868

35 Colquitt

45,596

36 Columbia

112,958

37 Columbus/Muscogee * 190,414

38 Cook

16,603

39 Coweta

127,111

40 Crawford

12,240

41 Crisp

22,210

42 Cusseta-Chattahoochee * 14,402

43 Dade

16,127

44 Dawson

22,555

45 Decatur

28,838

46 DeKalb

747,274

47 Dodge

19,749

48 Dooly

11,819

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
2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009

County

2009 Population

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

95,859 129,703
11,568 4,213
53,541 20,372 23,075 11,695 22,945 106,788 96,250 174,520 21,748 ,033,756
2,659 29,021
2,801 76,820 53,292 25,187 15,743 808,167 43,613 187,743
9,219 28,890 30,138 24,067 11,528 195,370 135,715 10,086 63,544 13,953 13,659 16,478
8,450 9,300 27,740 17,550 8,423 48,295 34,410 62,186 7,913 12,234 106,814 27,528

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

RLGF reporting
period
2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 NR

NR - No report submitted

* - Consolidated county/city government
C- 1

2010 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

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

2009 Population
13,336 28,232
6,995 21,862 11,378 22,783
6,228 23,800 25,425
8,930 18,761 40,621 99,944 33,320 14,328 136,655 27,247 31,264 18,580 17,721 42,298
9,897 20,495 16,611
7,180 84,569
4,325 15,054
9,094 64,708 25,700 4,558 32,084
6,355 1,812 24,493 8,587 12,792 10,320 46,188 42,959 27,959 11,010 7,058 64,653 9,254 10,111 21,252

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

RLGF reporting
period
2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 NR 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009

County
145 Upson 146 Walker 147 Walton 148 Ware 149 Warren 150 Washington 151 Wayne 152 Webster Unified * 153 Wheeler 154 White 155 Whitfield 156 Wilcox 157 Wilkes 158 Wilkinson 159 Worth

2009 Population
27,551 64,983 87,311 35,914
5,755 20,879 29,407
2,192 7,010 25,294 93,698 8,895 10,268 10,076 21,214

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

RLGF reporting
period
2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009

NR - No report submitted

* - Consolidated county/city government
C- 2