2011 COUNTY/CONSOLIDATED GOVERNMENT FISCAL PLANNING GUIDE Georgia Department of Community Affairs December, 2011 2011 County Fiscal Planning Guide GEORGIA LOCAL GOVERNMENT FINANCE 2011 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 2011 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 2010 only. A government's fiscal year for the twelve months ending in January, 2010, is a 2010 report included in this Guide. 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 2011 County Fiscal Planning Guide 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 2010 estimated population and the population group to which they belong (A through F). 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 2010 and submitted to DCA. Appendix B of this report provides the structure of data categories to be 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 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 2010 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 21 17 33 33 19 29 152 * Number reporting 20 15 30 28 17 26 136 Population ranges are based upon estimated amounts for the year 2010 obtained from the Bureau of the Census. * The seven governments of Athens-Clarke County, Augusta-Richmond County, Columbus-Muscogee County, Cusseta-Chattahoochee County, Echols 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 2011 County Fiscal Planning Guide County Group - Number Reporting = Population Range = 2010 Estimated Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes T 2011 T 136 All Groups 8,498,860 Average amount ($) Per capita amount ($) 49,604,854 793.78 24,647,073 20,755,120 3,891,953 394.41 332.13 62.28 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 11,026,478 4,273,044 0 6,753,435 176.45 68.38 0.00 108.07 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 2,395,350 281,127 1,562,766 252,492 235,467 63,499 38.33 4.50 25.01 4.04 3.77 1.02 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 853,209 3,517,897 1,711,935 1,718 400,240 1,404,004 13.65 56.29 27.39 0.03 6.40 22.47 Service Charges and Other Revenues Service charge revenues Other revenues 7,164,846 2,379,149 4,785,698 114.65 38.07 76.58 T - 1 2011 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 2011 Average amount ($) Per capita amount ($) 37,938,525 7,956,989 915,488 702,746 617,656 3,290,480 981,394 1,069,883 379,343 13,957,994 4,482,720 2,387,330 442,572 3,456,169 3,189,202 598.58 125.54 14.44 11.09 9.75 51.92 15.48 16.88 5.99 220.23 70.73 37.67 6.98 54.53 50.32 3,975,292 1,633,595 545,504 757,119 291,530 723,015 24,530 62.72 25.77 8.61 11.95 4.60 11.41 0.39 3,524,784 353,256 96,079 909,864 1,235,050 939,616 0 55.61 5.57 1.52 14.36 19.34 14.82 0.00 386,301 6.09 1,994 0.03 99,202 1.57 182,709 2.88 102,395 1.62 2011 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 2011 Average amount ($) 2,869,449 2,807,359 62,089 Per capita amount ($) 45.27 44.29 0.98 2,204,268 1,333,041 871,227 34.78 21.03 13.75 3,047 0.05 1,214,459 456,132 758,327 19.16 7.20 11.96 1,845,942 29.12 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 General government buildings (Const.) 3 Other expenditures (Const.) 4 Highways and streets (Land) 5 Jail (Const.) 6 Community development (Const.) 7 Parks and recreation (Const.) 8 Other expenditures (Land) 9 General administration (Const.) 10 Parks and recreation (Land) 11 General administration (Land) 12 Garbage and trash collection (Land) 13 General government buildings (Land) 14 Fire department (Land) 15 Public welfare and social services (Const.) 2,485,749 4,705,614 4,271,594 2,569,863 1,080,266 764,760 1,121,385 790,737 927,546 537,401 1,343,423 469,256 508,753 178,780 370,597 452,580 913,817 39.22 74.24 52.35 26.29 12.56 11.91 11.58 11.16 9.34 6.38 6.30 6.10 5.82 5.70 5.36 5.32 4.92 T - 3 2011 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 ($) Per capita amount ($) 14,000,456 24,246,250 2,938,808 2,389,658 8,636,729 55.71 127.29 25.42 40.90 121.83 6,056,052 3,911,968 1,129,394 1,239,442 8,703,143 48.69 42.67 14.23 18.67 124.60 79,075,757 30,358,029 7,760,141 5,496,013 6,742,660 607.14 281.47 97.37 82.13 109.87 3,659,841 1,426,552 261,136 244,205 69,839 28.17 15.25 3.09 3.55 1.00 T 2011 Number reporting 12 8 22 46 38 43 47 65 102 38 43 54 63 100 19 43 49 59 99 36 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 ($) 7,014,195 33,942,254 34,816,462 Per capita amount ($) 52.44 180.82 551.90 Number reporting 36 26 134 T - 4 2011 County Fiscal Planning Guide T 2011 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Public buildings 3 Multi-purpose 4 Industrial revenue bonds 5 Parks and recreation facilites 6 Jails 7 All other 8 Highways, streets and drainage 9 Multi-purpose 10 Jails 11 All other 12 Water/sewer system revenue bond 99,249,907 30 G.O. 31,711,286 14 G.O. 25,087,403 21 revenue bond 23,318,512 7 G.O. 22,774,805 7 G.O. 22,656,106 6 revenue bond 19,463,621 11 G.O. 15,654,033 10 other long-term 13,237,849 5 lease pool 10,492,288 16 G.O. 10,063,772 18 other long-term 8,845,263 29 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 6,917,567 46 3,427 1 0 0 125,354 12 1,179,424 64 915,323 40 8,287,323 45 0 0 0 0 98,490 13 1,192,916 63 993,316 39 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 6,027,649 14,996,916 21,024,565 As % of current operations 15.9% 39.5% 55.4% T - 5 2011 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 Fines, forfeits and court fees 6 State intergovernmental revenues 7 Other enterprise funds 8 All additional revenues 9 Insurance premiums taxes 10 Motor vehicle taxes 11 Solid waste system 12 Federal intergovernmental revenues 13 Other service charges 14 Ambulance charges 15 Interest earnings on investments 16 Public utilities taxes 17 Garbage and trash collection charges 18 Tax collection fees 19 Landfill fees 20 FIFA, penalties, interest and cost 21 Fire service subscription fees 22 Other local intergovernmental revenues 23 Business licenses and occupational taxes 24 Special assessments 25 Intangible taxes (regular and recording) 26 Fee collections of county officers 27 Airport 28 State DHR health grants 29 Hotel/motel tax 30 Other excise and special use taxes 31 Franchise payments taxes 32 Rents and royalties 33 Alcoholic beverage taxes 34 Parks and recreation charges 35 Building permits 36 Receipts from sale of materials 37 Other licenses, permits and fees 38 Receipts from sale of real property 39 Alcoholic beverage taxes 40 Hospital charges 41 Mobile home taxes 42 Parking facilities and meters 43 Railroad equipment tax 44 Cemetery fees 45 Electric supply system 46 Gas supply system 47 MARTA sales tax T - 6 T 2011 Per capita amount ($) 1,153.82 332.13 172.14 133.67 87.72 35.07 28.02 26.74 26.63 25.07 24.42 24.05 23.81 19.10 16.79 15.18 14.75 14.55 13.31 12.97 10.61 9.19 8.40 8.32 6.24 6.16 5.65 5.57 5.43 5.23 4.93 4.90 4.84 4.61 4.36 2.70 2.52 1.93 1.57 1.38 1.07 1.05 0.76 0.29 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 28.8% 14.9% 11.6% 7.6% 3.0% 2.4% 2.3% 2.3% 2.2% 2.1% 2.1% 2.1% 1.7% 1.5% 1.3% 1.3% 1.3% 1.2% 1.1% 0.9% 0.8% 0.7% 0.7% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Police department 4 Sheriff's department 5 Jail 6 General administration 7 Fire department 8 Highways and streets 9 County/municipal hospital 10 Purchase of equipment and land 11 Other general expenditures 12 Debt service costs 13 Other enterprise funds 14 Ambulance service 15 Superior court 16 Solid waste system 17 General insurance 18 Parks and recreation 19 Garbage and trash collection 20 Public welfare and social services 21 Correctional institute 22 Financial administration 23 General government buildings 24 Public health 25 Libraries 26 State Court 27 Community development 28 Clerk of courts 29 Juvenile and magistrate court 30 Tax commissioner 31 Tax assessor/appraiser 32 Legal fees 33 Payments to other hospitals 34 Building inspection and regulation 35 Garbage and trash disposal 36 Probate court 37 Municipal court 38 Airport 39 Drainage 40 Natural resources 41 Education (general government) 42 Parking facilities and meters 43 Electric supply system 44 Gas supply system 45 State DHR health grants T - 7 T 2011 Per capita amount ($) 1,229.61 216.73 87.29 75.81 74.29 58.79 54.53 53.09 46.52 44.16 41.48 36.37 31.70 31.30 27.72 27.15 24.98 23.46 22.27 21.48 20.65 19.30 16.89 16.88 15.26 14.71 13.38 13.06 12.68 12.56 11.77 10.24 8.33 8.31 8.12 6.41 4.83 4.82 4.28 3.84 2.13 1.70 0.34 0.00 0.00 0.00 Percent of total expenditures 100.0% 17.6% 7.1% 6.2% 6.0% 4.8% 4.4% 4.3% 3.8% 3.6% 3.4% 3.0% 2.6% 2.5% 2.3% 2.2% 2.0% 1.9% 1.8% 1.7% 1.7% 1.6% 1.4% 1.4% 1.2% 1.2% 1.1% 1.1% 1.0% 1.0% 1.0% 0.8% 0.7% 0.7% 0.7% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide A 2011 County Group - A Number Reporting = 20 Population Range = 100,000 and Above 2010 Estimated Population = 5,540,169 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 ($) Per capita amount ($) 230,746,123 832.99 120,586,813 102,489,891 18,096,921 435.32 369.99 65.33 46,138,413 18,014,917 0 28,123,496 166.56 65.03 0.00 101.53 10,745,828 1,331,095 6,609,630 1,297,360 1,188,919 318,824 38.79 4.81 23.86 4.68 4.29 1.15 4,830,192 16,202,080 6,602,866 0 1,599,414 7,999,800 17.44 58.49 23.84 0.00 5.77 28.88 32,242,798 8,788,884 23,453,915 116.40 31.73 84.67 2011 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 2011 Average amount ($) Per capita amount ($) 175,600,744 39,071,712 4,885,612 2,959,487 2,303,129 16,063,352 4,398,363 6,550,976 1,910,793 66,377,433 18,060,317 15,363,367 1,503,792 14,474,434 16,975,523 614.56 136.74 17.10 10.36 8.06 56.22 15.39 22.93 6.69 232.30 63.21 53.77 5.26 50.66 59.41 19,437,311 8,782,861 3,156,136 3,465,687 798,554 3,067,272 166,801 68.03 30.74 11.05 12.13 2.79 10.73 0.58 15,773,751 2,253,660 394,629 4,587,248 6,672,129 1,866,086 0 55.20 7.89 1.38 16.05 23.35 6.53 0.00 359,520 1.26 4,648 0.02 181,766 0.64 77,238 0.27 95,869 0.34 2011 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 2011 Average amount ($) 11,029,906 10,791,689 238,216 Per capita amount ($) 38.60 37.77 0.83 10,857,690 5,900,821 4,956,870 38.00 20.65 17.35 0 0.00 6,035,641 1,887,260 4,148,381 21.12 6.60 14.52 6,657,780 23.30 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 General government buildings (Const.) 3 Highways and streets (Land) 4 Jail (Const.) 5 Parks and recreation (Const.) 6 Community development (Const.) 7 Parks and recreation (Land) 8 General administration (Const.) 9 Other expenditures (Land) 10 Fire department (Land) 11 General administration (Land) 12 General government buildings (Land) 13 Community development (Land) 14 Public welfare and social services (Const.) 15 Fire department (Const.) 16 Police department (Land) 17 Public health (Const.) 18 Ambulance service (Land) A- 3 9,479,060 22,802,325 18,049,026 11,921,961 3,076,026 2,280,975 2,841,594 2,238,039 1,696,843 2,567,380 1,056,861 1,236,820 1,218,766 966,844 1,416,406 3,121,904 912,955 1,281,995 868,961 224,178 33.17 79.80 60.13 26.60 12.41 10.44 9.78 6.78 6.21 5.44 4.26 4.10 3.86 3.46 3.41 3.39 2.62 2.41 2.12 1.75 2011 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 21,432,327 58,133,333 7,406,505 21,657,484 52,668,429 46.48 131.32 20.38 57.33 135.48 18,572,841 10,486,345 2,610,288 4,201,363 53,002,644 52.07 35.45 8.36 15.98 136.34 229,548,923 87,096,831 19,478,799 21,868,451 57,671,073 669.14 262.58 58.85 80.29 145.88 10,678,976 4,163,816 424,246 838,087 392,052 31.13 14.45 1.36 3.19 0.85 A 2011 Number reporting 6 3 6 4 5 12 11 12 17 5 13 14 11 16 2 13 12 12 17 4 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Typ Category Sinking funds Bond funds All other funds Average amount ($) 9,936,958 36,373,153 166,836,237 A -4 Per capita amount ($) 35.87 131.31 602.28 Number reporting 20 20 20 2011 County Fiscal Planning Guide A 2011 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Public buildings 3 Parks and recreation facilites 4 Multi-purpose 5 All purposes 6 Jails 7 Industrial revenue bonds 8 All other 9 Highways, streets and drainage 10 Solid waste system 11 Jails 12 Water/sewer system revenue bond 266,555,923 10 G.O. 83,032,062 4 G.O. 72,069,311 2 G.O. 70,900,789 6 short-term 57,671,073 2 G.O. 57,131,330 2 revenue bond 51,457,500 2 revenue bond 38,055,934 5 G.O. 34,183,866 4 other long-term 30,575,880 1 lease pool 28,497,326 4 other long-term 25,411,465 6 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 43,144,216 13 23,301 1 0 0 728,309 5 5,894,597 17 5,459,613 11 51,001,501 12 0 0 0 0 503,525 5 5,452,802 17 5,473,052 10 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 28,574,386 64,857,655 93,432,041 As % of current operations 16.3% 36.9% 53.2% A -5 2011 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 Fines, forfeits and court fees 6 All additional revenues 7 Other enterprise funds 8 Federal intergovernmental revenues 9 Motor vehicle taxes 10 Insurance premiums taxes 11 State intergovernmental revenues 12 Solid waste system 13 Interest earnings on investments 14 Other service charges 15 Tax collection fees 16 FIFA, penalties, interest and cost 17 Business licenses and occupational taxes 18 Public utilities taxes 19 Ambulance charges 20 Fire service subscription fees 21 Intangible taxes (regular and recording) 22 Other local intergovernmental revenues 23 Special assessments 24 Franchise payments taxes 25 Fee collections of county officers 26 Airport 27 Rents and royalties 28 Hotel/motel tax 29 Alcoholic beverage taxes 30 Other excise and special use taxes 31 Parks and recreation charges 32 Building permits 33 Other licenses, permits and fees 34 Alcoholic beverage taxes 35 Receipts from sale of materials 36 Receipts from sale of real property 37 Garbage and trash collection charges 38 Parking facilities and meters 39 Mobile home taxes 40 Railroad equipment tax 41 Cemetery fees 42 Electric supply system 43 Gas supply system 44 Hospital charges 45 Landfill fees 46 MARTA sales tax 47 State DHR health grants A -6 A 2011 Per capita amount ($) 1,199.27 369.99 193.98 143.21 92.22 34.25 33.03 30.57 28.88 25.25 23.86 23.84 23.22 21.82 18.15 13.64 11.62 11.50 11.02 8.93 8.19 7.60 7.13 6.63 6.05 5.32 5.19 5.10 5.04 4.81 4.43 3.65 3.07 1.70 1.68 1.32 1.12 1.04 0.80 0.36 0.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 30.9% 16.2% 11.9% 7.7% 2.9% 2.8% 2.5% 2.4% 2.1% 2.0% 2.0% 1.9% 1.8% 1.5% 1.1% 1.0% 1.0% 0.9% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Police department 4 Sheriff's department 5 Fire department 6 General administration 7 Jail 8 County/municipal hospital 9 Highways and streets 10 Debt service costs 11 Purchase of equipment and land 12 Other enterprise funds 13 Superior court 14 Other general expenditures 15 General insurance 16 Public welfare and social services 17 Parks and recreation 18 Solid waste system 19 Financial administration 20 Libraries 21 Public health 22 General government buildings 23 Ambulance service 24 State Court 25 Community development 26 Juvenile and magistrate court 27 Correctional institute 28 Clerk of courts 29 Tax commissioner 30 Legal fees 31 Tax assessor/appraiser 32 Building inspection and regulation 33 Garbage and trash collection 34 Payments to other hospitals 35 Municipal court 36 Airport 37 Probate court 38 Drainage 39 Garbage and trash disposal 40 Natural resources 41 Parking facilities and meters 42 Education (general government) 43 Electric supply system 44 Gas supply system 45 State DHR health grants A -7 A 2011 Per capita amount ($) 1,252.91 243.83 94.96 77.45 68.47 64.36 60.90 55.94 48.96 40.92 37.85 35.94 33.35 33.30 32.55 28.06 25.30 22.37 22.19 19.58 18.79 17.39 17.25 16.74 15.78 15.73 13.14 12.65 12.10 11.22 9.62 8.73 7.35 7.03 6.15 4.82 3.59 3.03 2.95 1.46 0.96 0.14 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 19.5% 7.6% 6.2% 5.5% 5.1% 4.9% 4.5% 3.9% 3.3% 3.0% 2.9% 2.7% 2.7% 2.6% 2.2% 2.0% 1.8% 1.8% 1.6% 1.5% 1.4% 1.4% 1.3% 1.3% 1.3% 1.0% 1.0% 1.0% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide B 2011 County Group Number Reporting = Population Range = 2010 Estimated Population = B 15 50,000 - 99,999 1,028,460 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 ($) Per capita amount ($) 50,468,220 736.07 22,220,163 18,637,936 3,582,227 324.08 271.83 52.25 13,643,934 4,799,510 0 8,844,424 199.00 70.00 0.00 129.00 2,505,692 304,814 1,647,306 280,002 273,570 0 36.55 4.45 24.03 4.08 3.99 0.00 438,327 4,305,433 3,154,936 0 506,347 644,150 6.39 62.79 46.01 0.00 7.39 9.39 7,354,671 3,068,304 4,286,367 107.27 44.75 62.52 2011 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 2011 Average amount ($) Per capita amount ($) 37,874,848 6,624,252 509,397 757,207 645,296 2,735,998 1,248,248 304,579 423,526 15,876,720 5,660,749 991,520 1,296,127 4,865,929 3,062,395 553.50 96.81 7.44 11.07 9.43 39.98 18.24 4.45 6.19 232.02 82.73 14.49 18.94 71.11 44.75 3,480,475 1,075,552 358,098 890,391 345,837 810,596 0 50.86 15.72 5.23 13.01 5.05 11.85 0.00 3,172,048 0 0 910,060 520,599 1,741,390 0 46.36 0.00 0.00 13.30 7.61 25.45 0.00 797,678 8,651 225,403 275,584 288,040 11.66 0.13 3.29 4.03 4.21 2011 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 2011 Average amount ($) 2,761,074 2,528,534 232,539 Per capita amount ($) 40.35 36.95 3.40 2,364,322 1,842,940 521,382 34.55 26.93 7.62 231 0.00 812,291 534,474 277,817 11.87 7.81 4.06 1,985,756 29.02 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Other expenditures (Const.) 2 Highways and streets (Const.) 3 General government buildings (Const.) 4 Community development (Const.) 5 General government buildings (Land) 6 General administration (Const.) 7 Other expenditures (Land) 8 Police department (Land) 9 Financial administration (Const.) 10 Highways and streets (Land) 11 Parks and recreation (Land) 12 Fire department (Land) 13 General administration (Land) 14 Fire department (Const.) 15 Sheriffs department (Land) 16 Parks and recreation (Const.) 17 Libraries (Const.) 18 Ambulance service (Land) B- 3 3,543,238 5,423,015 2,553,578 2,513,382 1,751,964 1,335,014 1,083,851 790,125 698,492 702,074 698,521 440,761 424,743 415,989 389,563 372,645 310,918 292,271 304,631 229,210 51.78 79.25 39.11 35.47 25.46 18.56 15.90 11.64 10.68 9.06 8.34 6.43 6.36 6.12 5.65 5.34 4.51 4.03 3.66 3.22 2011 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 ($) Per capita amount ($) 8,312,500 13,000,000 5,493,220 774,368 1,413,738 124.71 152.56 93.28 11.15 24.81 2,779,895 5,453,003 4,388,158 1,426,636 1,540,000 40.21 73.58 61.99 21.75 24.27 35,983,602 29,747,154 20,438,242 6,768,243 1,418,738 510.82 410.65 288.73 101.50 24.90 1,665,676 1,381,691 872,747 375,560 38,885 23.65 19.07 12.13 5.63 0.68 B 2011 Number reporting 2 1 3 5 2 7 5 7 12 1 8 6 7 13 2 8 6 6 13 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 ($) 999,211 7,193,463 39,503,312 B -4 Per capita amount ($) 14.57 104.92 576.15 Number reporting 15 15 15 2011 County Fiscal Planning Guide B 2011 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Public buildings 2 Water/sewer system 3 Multi-purpose 4 All other 5 Highways, streets and drainage 6 Highways, streets and drainage 7 Industrial revenue bonds 8 Water/sewer system 9 All other 10 Solid waste system 11 Jails 12 All other G.O. 52,175,000 1 revenue bond 47,048,363 5 other long-term 20,302,903 2 G.O. 20,089,176 5 other long-term 15,880,000 1 G.O. 15,479,128 1 revenue bond 14,723,617 2 other long-term 11,382,632 3 other long-term 10,430,127 4 other long-term 7,469,995 1 lease pool 7,036,121 3 revenue bond 6,144,923 3 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues Type of fund ---- Revenues ---- Number Amount ($) reporting ---- Expenditures ---- Number Amount ($) reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 3,365,074 7 0 0 0 0 54,866 2 1,294,154 11 394,607 7 4,060,574 7 0 0 0 0 104,924 3 1,538,377 11 736,751 6 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 6,796,057 18,412,910 25,208,967 As % of current operations 17.9% 48.6% 66.6% B -5 2011 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Water and sewer system 4 Local option sales tax 5 State intergovernmental revenues 6 Fines, forfeits and court fees 7 Solid waste system 8 Insurance premiums taxes 9 Ambulance charges 10 Motor vehicle taxes 11 Other service charges 12 Fire service subscription fees 13 All additional revenues 14 Garbage and trash collection charges 15 Tax collection fees 16 Other enterprise funds 17 Other local intergovernmental revenues 18 Federal intergovernmental revenues 19 FIFA, penalties, interest and cost 20 Hotel/motel tax 21 Public utilities taxes 22 Parks and recreation charges 23 Airport 24 Landfill fees 25 Alcoholic beverage taxes 26 Interest earnings on investments 27 Franchise payments taxes 28 Special assessments 29 Intangible taxes (regular and recording) 30 Rents and royalties 31 Receipts from sale of materials 32 Business licenses and occupational taxes 33 Building permits 34 Receipts from sale of real property 35 Fee collections of county officers 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 Gas supply system 44 Hospital charges 45 MARTA sales tax 46 Other excise and special use taxes 47 State DHR health grants B -6 B 2011 Per capita amount ($) 959.70 271.83 129.00 105.36 82.46 49.34 36.09 25.62 24.03 22.14 22.11 19.93 18.52 15.69 13.26 13.05 11.68 9.99 9.39 9.17 7.85 7.15 7.11 5.90 4.87 4.77 4.34 3.99 3.54 3.53 3.36 3.23 2.39 1.77 1.64 1.63 1.47 1.27 1.02 0.21 0.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 28.3% 13.4% 11.0% 8.6% 5.1% 3.8% 2.7% 2.5% 2.3% 2.3% 2.1% 1.9% 1.6% 1.4% 1.4% 1.2% 1.0% 1.0% 1.0% 0.8% 0.7% 0.7% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Sheriff's department 4 Jail 5 Police department 6 Correctional institute 7 Purchase of equipment and land 8 Fire department 9 General administration 10 Highways and streets 11 Ambulance service 12 Other general expenditures 13 Debt service costs 14 Solid waste system 15 Parks and recreation 16 Other enterprise funds 17 Garbage and trash collection 18 Garbage and trash disposal 19 General government buildings 20 Superior court 21 Public health 22 Juvenile and magistrate court 23 Tax commissioner 24 Clerk of courts 25 Tax assessor/appraiser 26 Public welfare and social services 27 Financial administration 28 Building inspection and regulation 29 Airport 30 State Court 31 Libraries 32 General insurance 33 Drainage 34 Legal fees 35 Probate court 36 Community development 37 Natural resources 38 Parking facilities and meters 39 Education (general government) 40 County/municipal hospital 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Payments to other hospitals 45 State DHR health grants B -7 B 2011 Per capita amount ($) 1,050.78 127.13 84.29 82.56 70.97 61.22 53.33 51.68 44.66 39.90 36.88 32.11 31.39 30.93 30.45 26.88 24.93 23.22 23.01 18.21 15.69 13.27 12.99 12.02 11.82 9.41 8.15 7.97 7.80 7.62 7.61 7.60 7.52 6.91 6.62 5.04 4.05 3.50 1.37 0.05 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total expenditures 100.0% 12.1% 8.0% 7.9% 6.8% 5.8% 5.1% 4.9% 4.3% 3.8% 3.5% 3.1% 3.0% 2.9% 2.9% 2.6% 2.4% 2.2% 2.2% 1.7% 1.5% 1.3% 1.2% 1.1% 1.1% 0.9% 0.8% 0.8% 0.7% 0.7% 0.7% 0.7% 0.7% 0.7% 0.6% 0.5% 0.4% 0.3% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide C 2011 County Group Number Reporting = Population Range = 2010 Estimated Population = C 30 25,000 - 49,999 976,618 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 ($) Per capita amount ($) 21,752,783 668.21 9,328,356 7,820,940 1,507,416 286.55 240.25 46.31 6,429,542 2,600,336 0 3,829,206 197.50 79.88 0.00 117.63 1,254,607 123,256 938,768 48,892 77,224 66,467 38.54 3.79 28.84 1.50 2.37 2.04 264,797 1,224,775 651,577 7,787 297,641 267,771 8.13 37.62 20.02 0.24 9.14 8.23 3,250,706 1,495,094 1,755,611 99.86 45.93 53.93 2011 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 2011 Average amount ($) Per capita amount ($) 16,675,044 2,966,379 255,988 374,759 440,100 1,205,874 419,121 144,962 125,575 5,499,330 2,479,337 81,480 202,504 1,941,736 794,273 530.30 94.34 8.14 11.92 14.00 38.35 13.33 4.61 3.99 174.89 78.85 2.59 6.44 61.75 25.26 1,592,451 529,895 103,157 341,832 216,476 401,091 0 50.64 16.85 3.28 10.87 6.88 12.76 0.00 1,482,167 22,627 59,889 314,934 262,576 830,893 0 47.14 0.72 1.90 10.02 8.07 26.42 0.00 437,105 0 89,571 256,983 90,550 13.90 0.00 2.85 8.17 2.88 2011 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 2011 Average amount ($) 1,773,929 1,768,715 5,214 Per capita amount ($) 56.41 56.25 0.17 870,087 648,811 221,276 27.67 20.63 7.04 5,110 0.16 537,911 371,058 166,853 17.11 11.80 5.31 1,510,574 48.04 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Jail (Const.) 2 Highways and streets (Const.) 3 General administration (Const.) 4 Other expenditures (Const.) 5 General government buildings (Const.) 6 Highways and streets (Land) 7 Public welfare and social services (Const.) 8 Fire department (Land) 9 Garbage and trash collection (Land) 10 Parks and recreation (Const.) 11 Public health (Const.) 12 Other expenditures (Land) 13 Community development (Const.) 14 Parks and recreation (Land) 15 Sheriffs department (Land) 16 Sheriffs department (Const.) 17 Police department (Land) 18 Community development (Land) C- 3 1,333,583 1,710,337 1,583,166 924,892 562,210 611,052 591,560 497,750 407,666 383,044 323,833 291,234 298,947 208,486 214,584 186,236 150,143 127,463 168,720 94,725 42.41 54.39 53.17 26.91 18.53 17.42 16.93 15.05 12.01 11.71 9.48 9.26 8.27 6.45 6.39 6.38 4.59 4.41 4.07 3.77 2011 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 ($) Per capita amount ($) 7,452,539 2,140,000 109,526 850,552 2,838,889 210.42 63.83 3.79 25.12 76.52 1,063,142 1,002,309 335,108 999,307 3,311,111 31.39 29.95 10.50 30.49 89.25 7,881,191 8,284,763 4,441,747 2,404,449 1,400,000 237.46 250.08 137.97 73.13 34.13 343,662 381,987 195,212 104,220 50,964 10.15 11.41 6.09 3.18 1.31 C 2011 Number reporting 3 3 2 16 9 12 11 16 26 9 13 12 15 25 2 12 11 14 26 7 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 493,692 458,070 12,264,247 C -4 Per capita amount ($) 15.17 14.07 376.74 Number reporting 30 30 30 2011 County Fiscal Planning Guide C 2011 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Industrial revenue bonds 2 Parks and recreation facilities 3 Multi-purpose 4 All other 5 Jails 6 Water/sewer system 7 Water/sewer system 8 Parks and recreation facilites 9 All other 10 Jails 11 Public buildings 12 Jails revenue bond 26,060,000 1 revenue bond 14,940,000 1 G.O. 11,700,000 4 other long-term 11,532,565 1 G.O. 6,708,930 2 revenue bond 6,707,406 9 other long-term 5,678,613 8 G.O. 5,472,500 2 G.O. 5,394,324 4 other long-term 4,194,820 1 lease pool 4,099,959 4 lease pool 3,390,139 3 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 674,320 10 0 0 0 0 48,854 3 362,260 14 167,687 12 1,129,719 10 0 0 0 0 46,987 3 475,018 14 247,547 12 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 2,598,074 7,622,598 10,220,672 As % of current operations 15.6% 45.7% 61.3% C -5 2011 County Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Local option sales tax 4 Water and sewer system 5 Fines, forfeits and court fees 6 Ambulance charges 7 Insurance premiums taxes 8 Solid waste system 9 State intergovernmental revenues 10 Other service charges 11 Motor vehicle taxes 12 Airport 13 Other excise and special use taxes 14 Garbage and trash collection charges 15 All additional revenues 16 Other local intergovernmental revenues 17 Other enterprise funds 18 Tax collection fees 19 Public utilities taxes 20 Federal intergovernmental revenues 21 FIFA, penalties, interest and cost 22 Fee collections of county officers 23 Landfill fees 24 State DHR health grants 25 Parks and recreation charges 26 Other licenses, permits and fees 27 Alcoholic beverage taxes 28 Rents and royalties 29 Intangible taxes (regular and recording) 30 Interest earnings on investments 31 Hotel/motel tax 32 Receipts from sale of real property 33 Franchise payments taxes 34 Mobile home taxes 35 Business licenses and occupational taxes 36 Special assessments 37 Building permits 38 Fire service subscription fees 39 Railroad equipment tax 40 Alcoholic beverage taxes 41 Receipts from sale of materials 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 Parking facilities and meters C -6 C 2011 Per capita amount ($) 868.18 240.25 117.63 85.96 60.08 33.41 30.96 28.84 22.61 21.87 21.70 21.58 14.99 13.51 13.42 12.86 12.55 12.43 12.04 11.06 9.44 8.22 7.37 5.90 5.43 5.13 4.76 3.95 3.83 3.56 3.45 3.20 3.02 2.68 2.27 2.20 1.98 1.73 0.94 0.54 0.52 0.32 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 27.7% 13.5% 9.9% 6.9% 3.8% 3.6% 3.3% 2.6% 2.5% 2.5% 2.5% 1.7% 1.6% 1.5% 1.5% 1.4% 1.4% 1.4% 1.3% 1.1% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Sheriff's department 3 Jail 4 Construction (non-utility) 5 Police department 6 Highways and streets 7 Other general expenditures 8 Purchase of equipment and land 9 General administration 10 Ambulance service 11 Solid waste system 12 Fire department 13 Garbage and trash collection 14 Correctional institute 15 Parks and recreation 16 Other enterprise funds 17 Superior court 18 Debt service costs 19 Airport 20 Tax assessor/appraiser 21 Clerk of courts 22 General government buildings 23 Building inspection and regulation 24 County/municipal hospital 25 Tax commissioner 26 Juvenile and magistrate court 27 General insurance 28 Public health 29 Payments to other hospitals 30 Financial administration 31 Public welfare and social services 32 Garbage and trash disposal 33 Libraries 34 Probate court 35 State Court 36 Community development 37 Legal fees 38 Natural resources 39 Drainage 40 Education (general government) 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 State DHR health grants C -7 Per capita amount ($) 945.68 100.65 78.34 61.35 58.97 58.94 55.89 47.73 42.14 38.10 36.02 29.64 25.10 21.16 20.73 20.50 18.35 16.74 14.46 14.42 13.91 13.66 13.63 13.20 12.71 11.84 10.80 10.38 10.24 10.08 9.49 8.37 8.33 7.52 6.84 6.34 6.09 5.65 3.33 2.23 1.80 0.00 0.00 0.00 0.00 0.00 C 2011 Percent of total expenditures 100.0% 10.6% 8.3% 6.5% 6.2% 6.2% 5.9% 5.0% 4.5% 4.0% 3.8% 3.1% 2.7% 2.2% 2.2% 2.2% 1.9% 1.8% 1.5% 1.5% 1.5% 1.4% 1.4% 1.4% 1.3% 1.3% 1.1% 1.1% 1.1% 1.1% 1.0% 0.9% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.4% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide D 2011 County Group Number Reporting = Population Range = 2010 Estimated Population = D 28 15,000 - 24,999 553,193 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 ($) Per capita amount ($) 15,732,114 796.28 7,044,684 5,319,766 1,724,917 356.57 269.26 87.31 4,389,305 1,696,406 0 2,692,899 222.17 85.86 0.00 136.30 777,734 74,096 558,131 82,385 57,604 5,518 39.37 3.75 28.25 4.17 2.92 0.28 116,161 1,011,622 569,054 0 129,362 313,206 5.88 51.20 28.80 0.00 6.55 15.85 2,392,608 1,086,785 1,305,823 121.10 55.01 66.09 2011 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 2011 Average amount ($) Per capita amount ($) 12,379,498 2,337,077 316,995 264,928 309,674 1,000,918 293,575 86,924 64,064 3,772,265 1,885,978 3,032 69,585 1,142,977 670,693 639.18 120.67 16.37 13.68 15.99 51.68 15.16 4.49 3.31 194.77 97.38 0.16 3.59 59.01 34.63 1,065,550 342,317 61,624 218,523 194,568 248,517 0 55.02 17.67 3.18 11.28 10.05 12.83 0.00 1,370,930 42,149 105,271 181,249 304,193 738,068 0 70.78 2.18 5.44 9.36 15.71 38.11 0.00 244,199 1,731 61,010 115,332 66,126 12.61 0.09 3.15 5.95 3.41 2011 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 2011 Average amount ($) 1,593,230 1,593,230 0 Per capita amount ($) 82.26 82.26 0.00 500,345 385,210 115,135 25.83 19.89 5.94 6,985 0.36 436,139 125,942 310,197 22.52 6.50 16.02 1,052,778 54.36 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 General government buildings (Const.) 3 General administration (Land) 4 Public welfare and social services (Const.) 5 Community development (Const.) 6 Other expenditures (Land) 7 Parks and recreation (Const.) 8 Other expenditures (Const.) 9 Jail (Land) 10 Fire department (Const.) 11 Superior court (Land) 12 Jail (Const.) 13 Community development (Land) 14 Highways and streets (Land) 15 Libraries (Const.) 16 Sheriffs department (Land) 17 Ambulance service (Land) 18 Sheriffs department (Const.) D- 3 1,308,305 1,291,772 978,100 853,389 790,179 771,922 710,733 515,962 487,682 389,400 362,464 324,502 262,503 215,817 215,452 197,445 165,935 163,705 122,745 121,024 67.55 66.70 48.71 44.62 39.77 38.38 34.76 26.35 24.02 18.66 17.94 17.38 12.03 10.71 10.19 10.14 8.16 8.15 6.01 5.75 2011 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 0 0 646,204 409,023 2,603,397 0.00 0.00 33.35 21.60 132.13 757,316 1,963,528 233,044 295,367 2,295,367 32.89 98.42 11.98 15.14 119.62 2,889,222 9,322,528 3,833,267 1,409,746 742,617 125.49 463.83 198.69 71.73 39.08 112,521 531,728 151,638 59,561 22,615 4.89 25.91 7.93 3.02 1.19 D 2011 Number reporting 0 0 3 8 8 5 12 13 22 9 5 13 13 21 5 5 12 12 21 8 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 768,229 1,156,075 8,151,996 D -4 Per capita amount ($) 38.88 58.52 412.62 Number reporting 28 28 28 2011 County Fiscal Planning Guide D 2011 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Public buildings 2 Jails 3 All other 4 Multi-purpose 5 Jails 6 Water/sewer system 7 All other 8 Solid waste system 9 Jails 10 Water/sewer system 11 Water/sewer system 12 Industrial revenue bonds G.O. 18,048,333 3 other long-term 7,278,759 1 G.O. 7,068,182 3 G.O. 6,600,386 6 G.O. 4,955,000 1 lease pool 4,770,660 1 revenue bond 4,195,000 1 other long-term 4,125,106 1 lease pool 3,982,500 2 revenue bond 2,721,880 2 other long-term 2,660,928 6 revenue bond 2,403,675 2 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 150,670 6 0 0 0 0 0 0 274,142 14 99,734 7 258,772 6 0 0 0 0 0 0 406,390 14 207,818 7 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 1,577,930 5,045,406 6,623,336 As % of current operations 12.7% 40.8% 53.5% D -5 2011 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 Fines, forfeits and court fees 6 Water and sewer system 7 Ambulance charges 8 State intergovernmental revenues 9 Insurance premiums taxes 10 Solid waste system 11 Landfill fees 12 Federal intergovernmental revenues 13 Motor vehicle taxes 14 Other service charges 15 Other enterprise funds 16 Garbage and trash collection charges 17 All additional revenues 18 Tax collection fees 19 Other local intergovernmental revenues 20 Special assessments 21 FIFA, penalties, interest and cost 22 Rents and royalties 23 Hotel/motel tax 24 Fee collections of county officers 25 Fire service subscription fees 26 Parks and recreation charges 27 Interest earnings on investments 28 Alcoholic beverage taxes 29 Intangible taxes (regular and recording) 30 Franchise payments taxes 31 Mobile home taxes 32 Receipts from sale of materials 33 Building permits 34 Business licenses and occupational taxes 35 Other excise and special use taxes 36 Receipts from sale of real property 37 Alcoholic beverage taxes 38 Railroad equipment tax 39 Other licenses, permits and fees 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 2011 Per capita amount ($) 1,102.65 269.26 157.27 136.30 88.47 39.54 35.45 31.95 30.85 29.38 28.17 27.98 24.34 24.14 21.81 19.85 17.74 14.43 13.54 10.12 9.74 8.43 6.80 6.79 6.70 5.19 5.15 4.96 4.41 3.78 3.66 3.15 2.91 2.89 2.32 1.50 1.31 0.92 0.77 0.68 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 24.4% 14.3% 12.4% 8.0% 3.6% 3.2% 2.9% 2.8% 2.7% 2.6% 2.5% 2.2% 2.2% 2.0% 1.8% 1.6% 1.3% 1.2% 0.9% 0.9% 0.8% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Sheriff's department 2 Construction (non-utility) 3 Highways and streets 4 Purchase of equipment and land 5 Jail 6 Water and sewer system 7 Other general expenditures 8 General administration 9 Correctional institute 10 Ambulance service 11 Solid waste system 12 Other enterprise funds 13 Payments to other hospitals 14 Fire department 15 Financial administration 16 Garbage and trash collection 17 Parks and recreation 18 Debt service costs 19 Community development 20 Superior court 21 General government buildings 22 County/municipal hospital 23 Clerk of courts 24 Tax assessor/appraiser 25 Public welfare and social services 26 Tax commissioner 27 Garbage and trash disposal 28 Juvenile and magistrate court 29 Probate court 30 Public health 31 Building inspection and regulation 32 General insurance 33 State Court 34 Libraries 35 Legal fees 36 Police department 37 Natural resources 38 Education (general government) 39 Parking facilities and meters 40 Airport 41 Drainage 42 Electric supply system 43 Gas supply system 44 Municipal court 45 State DHR health grants D -7 Per capita amount ($) 1,116.77 95.46 82.23 80.64 70.48 67.28 60.89 55.16 50.66 48.41 41.93 41.77 40.67 37.26 35.34 23.77 23.53 20.92 18.43 17.42 17.33 16.74 16.70 16.04 15.67 15.40 13.41 12.02 11.06 9.85 9.49 8.84 8.54 7.21 6.49 5.52 5.22 3.68 2.92 2.40 0.00 0.00 0.00 0.00 0.00 0.00 D 2011 Percent of total expenditures 100.0% 8.5% 7.4% 7.2% 6.3% 6.0% 5.5% 4.9% 4.5% 4.3% 3.8% 3.7% 3.6% 3.3% 3.2% 2.1% 2.1% 1.9% 1.7% 1.6% 1.6% 1.5% 1.5% 1.4% 1.4% 1.4% 1.2% 1.1% 1.0% 0.9% 0.8% 0.8% 0.8% 0.6% 0.6% 0.5% 0.5% 0.3% 0.3% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide E 2011 County Group Number Reporting = Population Range = 2010 Estimated Population = E 17 10,000 - 14,999 212,295 Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues E -1 Average amount ($) Per capita amount ($) 8,754,328 701.02 3,845,622 3,271,000 574,621 307.95 261.93 46.01 1,951,407 840,028 0 1,111,378 156.26 67.27 0.00 89.00 451,070 48,599 367,868 19,009 9,504 6,091 36.12 3.89 29.46 1.52 0.76 0.49 57,821 681,179 441,488 0 62,312 177,380 4.63 54.55 35.35 0.00 4.99 14.20 1,767,229 970,082 797,146 141.51 77.68 63.83 2011 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 2011 Average amount ($) Per capita amount ($) 7,002,599 1,225,887 60,616 172,059 185,676 489,791 196,731 78,851 42,164 2,005,825 1,173,706 441 64,158 510,520 257,000 575.60 100.77 4.98 14.14 15.26 40.26 16.17 6.48 3.47 164.87 96.48 0.04 5.27 41.96 21.12 643,007 145,177 30,361 92,082 204,571 170,816 0 52.85 11.93 2.50 7.57 16.82 14.04 0.00 938,619 58,413 20,673 95,254 252,961 511,316 0 77.15 4.80 1.70 7.83 20.79 42.03 0.00 432,685 0 56,005 245,258 131,422 35.57 0.00 4.60 20.16 10.80 2011 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 2011 Average amount ($) 912,181 910,105 2,077 Per capita amount ($) 74.98 74.81 0.17 275,905 220,571 55,334 22.68 18.13 4.55 3,649 0.30 124,881 54,588 70,293 10.26 4.49 5.78 439,961 36.16 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Public health (Land) 2 Highways and streets (Const.) 3 Jail (Const.) 4 Other expenditures (Land) 5 Jail (Land) 6 Other expenditures (Const.) 7 Fire department (Const.) 8 Community development (Const.) 9 Highways and streets (Land) 10 General administration (Land) 11 Fire department (Land) 12 Sheriffs department (Land) 13 General government buildings (Const.) 14 Public welfare and social services (Land) 15 Ambulance service (Land) 16 Parks and recreation (Const.) 17 General government buildings (Land) 18 Parks and recreation (Land) E- 3 510,089 563,782 491,158 452,826 460,701 335,764 171,124 158,598 134,677 156,093 150,224 102,875 101,016 81,632 58,804 51,579 44,567 38,744 25,075 24,439 41.93 46.34 44.62 37.08 33.14 25.33 13.92 12.25 12.14 12.09 11.84 8.33 7.77 6.41 4.92 3.95 3.41 2.86 2.35 1.94 2011 County Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 0 0 103,824 251,103 1,066,667 0.00 0.00 9.21 20.29 81.60 320,475 1,444,487 260,211 228,662 989,171 26.90 123.61 22.54 18.32 77.42 4,971,971 4,225,590 332,193 1,185,470 108,232 393.66 361.60 28.77 95.00 8.04 115,975 217,798 15,464 61,608 16,254 9.41 18.64 1.33 4.87 1.30 E 2011 Number reporting 0 0 4 7 6 3 3 5 9 7 1 3 5 9 3 2 3 4 8 6 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 18,019 49,411 4,536,667 E -4 Per capita amount ($) 1.44 3.96 363.28 Number reporting 17 17 17 2011 County Fiscal Planning Guide E 2011 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Jails 2 Multi-purpose 3 Water/sewer system 4 Highways, streets and drainage 5 All other 6 Highways, streets and drainage 7 Water/sewer system 8 Public buildings 9 Law enforcement and corrections 10 Fire protection 11 Solid waste system 12 Fire protection lease pool 6,165,000 1 G.O. 5,213,385 2 revenue bond 5,113,638 1 G.O. 860,170 1 G.O. 529,660 1 lease pool 457,452 8 other long-term 421,185 1 G.O. 322,564 1 G.O. 215,043 1 G.O. 215,042 1 other long-term 200,502 2 lease pool 144,407 2 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 16,057 1 0 0 0 0 10,781 1 53,810 4 45,477 1 59,925 1 0 0 0 0 17,588 1 64,948 3 44,250 2 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 761,615 3,050,373 3,811,988 As % of current operations 10.9% 43.6% 54.4% E -5 2011 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 Other enterprise funds 5 Fines, forfeits and court fees 6 Ambulance charges 7 State intergovernmental revenues 8 Insurance premiums taxes 9 Landfill fees 10 Other service charges 11 Motor vehicle taxes 12 Garbage and trash collection charges 13 Special assessments 14 Water and sewer system 15 Federal intergovernmental revenues 16 Solid waste system 17 Public utilities taxes 18 Airport 19 Fire service subscription fees 20 Fee collections of county officers 21 All additional revenues 22 Other local intergovernmental revenues 23 Tax collection fees 24 FIFA, penalties, interest and cost 25 Parks and recreation charges 26 Hotel/motel tax 27 Rents and royalties 28 Receipts from sale of materials 29 Alcoholic beverage taxes 30 Interest earnings on investments 31 Mobile home taxes 32 Receipts from sale of real property 33 Intangible taxes (regular and recording) 34 Building permits 35 Other excise and special use taxes 36 Business licenses and occupational taxes 37 Hospital charges 38 Railroad equipment tax 39 Franchise payments taxes 40 Other licenses, permits and fees 41 Alcoholic beverage taxes 42 Cemetery fees 43 Electric supply system 44 Gas supply system 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants E -6 E 2011 Per capita amount ($) 954.23 261.93 93.61 67.27 55.62 38.52 36.92 35.35 29.46 28.07 26.23 24.52 24.14 23.85 21.61 19.78 17.97 17.40 16.52 13.25 11.96 11.42 10.34 9.69 9.01 7.58 6.93 5.36 4.53 3.89 3.42 2.87 2.78 2.42 2.42 1.97 1.39 1.07 0.94 0.91 0.81 0.51 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 27.4% 9.8% 7.0% 5.8% 4.0% 3.9% 3.7% 3.1% 2.9% 2.7% 2.6% 2.5% 2.5% 2.3% 2.1% 1.9% 1.8% 1.7% 1.4% 1.3% 1.2% 1.1% 1.0% 0.9% 0.8% 0.7% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Sheriff's department 2 Water and sewer system 3 Correctional institute 4 Highways and streets 5 Construction (non-utility) 6 Jail 7 Other general expenditures 8 Ambulance service 9 Purchase of equipment and land 10 General administration 11 Garbage and trash collection 12 Other enterprise funds 13 Solid waste system 14 County/municipal hospital 15 Airport 16 Payments to other hospitals 17 Garbage and trash disposal 18 Fire department 19 Public welfare and social services 20 Parks and recreation 21 General government buildings 22 Probate court 23 Clerk of courts 24 Tax assessor/appraiser 25 Tax commissioner 26 Superior court 27 General insurance 28 Public health 29 Community development 30 Juvenile and magistrate court 31 Debt service costs 32 Financial administration 33 Building inspection and regulation 34 State Court 35 Natural resources 36 Libraries 37 Legal fees 38 Drainage 39 Education (general government) 40 Police department 41 Electric supply system 42 Gas supply system 43 Municipal court 44 Parking facilities and meters 45 State DHR health grants E -7 Per capita amount ($) 1,024.00 93.99 80.66 74.74 72.88 62.73 45.39 44.07 43.53 43.26 39.22 33.27 30.09 27.68 27.19 26.95 25.28 22.41 20.58 20.26 17.66 16.57 16.38 15.27 14.87 13.78 11.63 11.14 9.36 7.97 7.76 7.24 6.95 6.64 5.99 5.57 4.66 4.41 3.18 2.30 0.50 0.00 0.00 0.00 0.00 0.00 E 2011 Percent of total expenditures 100.0% 9.2% 7.9% 7.3% 7.1% 6.1% 4.4% 4.3% 4.3% 4.2% 3.8% 3.2% 2.9% 2.7% 2.7% 2.6% 2.5% 2.2% 2.0% 2.0% 1.7% 1.6% 1.6% 1.5% 1.5% 1.3% 1.1% 1.1% 0.9% 0.8% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide F 2011 County Group Number Reporting = Population Range = 2010 Estimated Population = F 26 Less than 10,000 188,125 Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds Service Charges and Other Revenues Service charge revenues Other revenues F -1 Average amount ($) Per capita amount ($) 5,092,618 703.83 2,480,225 2,082,340 397,884 342.78 287.79 54.99 892,811 348,192 0 544,619 123.39 48.12 0.00 75.27 237,798 16,944 214,979 3,654 1,940 280 32.87 2.34 29.71 0.50 0.27 0.04 26,085 506,239 402,143 0 47,638 56,458 3.61 69.97 55.58 0.00 6.58 7.80 949,461 384,145 565,316 131.22 53.09 78.13 2011 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 2011 Average amount ($) Per capita amount ($) 4,368,473 1,003,188 60,275 132,301 124,185 487,303 101,554 68,950 28,620 1,072,513 630,454 0 59,919 331,812 50,328 610.12 140.11 8.42 18.48 17.34 68.06 14.18 9.63 4.00 149.79 88.05 0.00 8.37 46.34 7.03 428,705 93,408 13,771 90,753 118,058 112,715 0 59.87 13.05 1.92 12.67 16.49 15.74 0.00 673,361 4,526 3,019 84,742 194,145 386,929 0 94.04 0.63 0.42 11.84 27.12 54.04 0.00 233,651 0 43,371 156,220 34,060 32.63 0.00 6.06 21.82 4.76 2011 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 2011 Average amount ($) 572,899 572,899 0 Per capita amount ($) 80.01 80.01 0.00 90,736 62,814 27,922 12.67 8.77 3.90 0 0.00 69,117 9.65 26,366 3.68 42,751 5.97 224,302 31.33 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 General administration (Land) 4 Highways and streets (Land) 5 Financial administration (Const.) 6 General government buildings (Const.) 7 Ambulance service (Land) 8 Community development (Land) 9 Jail (Const.) 10 Other expenditures (Land) 11 General government buildings (Land) 12 Sheriffs department (Land) 13 Parks and recreation (Land) 14 Parks and recreation (Const.) 15 Libraries (Land) 16 Tax assessor/appraiser (Land) 17 Financial administration (Land) 18 Public welfare and social services (Land) F- 3 385,408 211,838 412,108 416,847 247,329 205,068 72,527 119,227 100,977 88,263 85,211 66,335 68,476 57,713 54,635 31,587 18,050 14,325 13,301 10,652 53.83 29.59 50.69 49.80 38.16 26.84 22.79 14.08 13.18 11.31 9.15 8.62 8.53 8.14 6.91 3.39 2.70 2.12 1.59 1.54 2011 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 ($) Per capita amount ($) 428,887 150,000 290,533 130,624 1,156,113 47.01 15.03 46.63 15.89 139.58 142,798 465,300 139,810 208,894 683,387 21.03 55.46 17.96 26.95 93.95 2,079,167 1,368,040 1,119,566 708,360 618,629 345.68 158.08 143.81 94.29 70.44 100,861 81,828 42,283 42,368 25,891 16.77 9.75 5.49 5.49 3.34 F 2011 Number reporting 1 1 4 6 8 4 5 12 16 7 3 6 12 16 5 3 5 11 14 9 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds All other funds Average amount ($) 82,931 6,977 2,416,341 F -4 Per capita amount ($) 11.46 0.96 333.95 Number reporting 26 26 26 2011 County Fiscal Planning Guide F 2011 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Jails 2 Multi-purpose 3 Water/sewer system 4 Water/sewer system 5 Solid waste system 6 Jails 7 Public buildings 8 Fire protection 9 All purposes 10 All other 11 All other 12 Highways, streets and drainage lease pool 2,826,176 3 G.O. 1,980,000 2 revenue bond 1,924,038 3 other long-term 1,616,057 5 G.O. 1,271,312 1 other long-term 818,746 2 G.O. 699,034 3 G.O. 623,165 1 short-term 618,629 5 revenue bond 465,389 1 other long-term 375,208 6 G.O. 256,659 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 104,127 9 0 0 0 0 391 1 139,956 4 29,858 2 153,130 9 0 0 0 0 1,605 1 129,668 4 22,352 2 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 433,074 1,708,777 2,141,851 As % of current operations 9.9% 39.1% 49.0% F -5 2011 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 Local option sales tax 6 Other enterprise funds 7 Fines, forfeits and court fees 8 Water and sewer system 9 Ambulance charges 10 Insurance premiums taxes 11 Motor vehicle taxes 12 Other local intergovernmental revenues 13 Public utilities taxes 14 Landfill fees 15 Garbage and trash collection charges 16 Federal intergovernmental revenues 17 Other service charges 18 Receipts from sale of materials 19 Tax collection fees 20 Fee collections of county officers 21 All additional revenues 22 Fire service subscription fees 23 Receipts from sale of real property 24 Parks and recreation charges 25 FIFA, penalties, interest and cost 26 Special assessments 27 Mobile home taxes 28 Rents and royalties 29 Hotel/motel tax 30 Interest earnings on investments 31 Alcoholic beverage taxes 32 Intangible taxes (regular and recording) 33 Building permits 34 Business licenses and occupational taxes 35 Railroad equipment tax 36 Airport 37 Other licenses, permits and fees 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 2011 Per capita amount ($) 1,056.14 287.79 128.66 77.33 55.58 48.12 45.93 45.92 38.95 35.65 29.71 27.52 21.52 20.50 20.30 18.76 16.94 15.57 14.37 13.26 13.00 11.89 11.01 8.46 7.28 7.13 6.80 4.82 3.93 2.70 2.56 2.43 2.39 1.95 1.76 1.74 1.14 0.91 0.91 0.49 0.48 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 27.2% 12.2% 7.3% 5.3% 4.6% 4.3% 4.3% 3.7% 3.4% 2.8% 2.6% 2.0% 1.9% 1.9% 1.8% 1.6% 1.5% 1.4% 1.3% 1.2% 1.1% 1.0% 0.8% 0.7% 0.7% 0.6% 0.5% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 County Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Solid waste system 2 Sheriff's department 3 Highways and streets 4 General administration 5 Water and sewer system 6 Correctional institute 7 Purchase of equipment and land 8 Ambulance service 9 Construction (non-utility) 10 Jail 11 Other general expenditures 12 Other enterprise funds 13 Garbage and trash collection 14 Public welfare and social services 15 Clerk of courts 16 Tax commissioner 17 General insurance 18 County/municipal hospital 19 Tax assessor/appraiser 20 Financial administration 21 Probate court 22 General government buildings 23 Superior court 24 State Court 25 Public health 26 Juvenile and magistrate court 27 Debt service costs 28 Parks and recreation 29 Garbage and trash disposal 30 Community development 31 Fire department 32 Natural resources 33 Legal fees 34 Building inspection and regulation 35 Airport 36 Payments to other hospitals 37 Libraries 38 Drainage 39 Education (general government) 40 Electric supply system 41 Gas supply system 42 Municipal court 43 Parking facilities and meters 44 Police department 45 State DHR health grants F -7 Per capita amount ($) 1,090.12 119.20 87.13 79.18 67.35 57.27 56.96 56.86 54.94 54.42 49.04 36.90 34.38 30.74 30.14 19.73 18.28 17.73 17.58 17.16 16.83 16.32 15.91 14.89 14.31 12.70 12.54 10.65 10.32 9.70 9.09 7.53 7.07 6.96 6.93 4.69 4.42 4.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 F 2011 Percent of total expenditures 100.0% 10.9% 8.0% 7.3% 6.2% 5.3% 5.2% 5.2% 5.0% 5.0% 4.5% 3.4% 3.2% 2.8% 2.8% 1.8% 1.7% 1.6% 1.6% 1.6% 1.5% 1.5% 1.5% 1.4% 1.3% 1.2% 1.2% 1.0% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.4% 0.4% 0.4% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 Consolidated Fiscal Planning Guide Consolidated Group - Number Reporting = Population Range = 2010 Estimated Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes CG 2011 T 7 All Groups 527,761 Average amount ($) Per capita amount ($) 96,676,690 1,282.28 29,542,553 23,501,613 6,040,939 391.84 311.72 80.12 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 26,826,925 18,348,717 0 8,478,208 355.82 243.37 0.00 112.45 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 11,178,216 1,352,919 3,952,713 1,509,510 4,207,055 156,019 148.26 17.94 52.43 20.02 55.80 2.07 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 3,513,314 8,676,266 3,617,135 0 410,790 4,648,341 46.60 115.08 47.98 0.00 5.45 61.65 Service Charges and Other Revenues Service charge revenues Other revenues 16,939,416 4,668,455 12,270,961 224.68 61.92 162.76 CG - 1 2011 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 2011 Average amount ($) Per capita amount ($) 67,370,224 10,558,539 1,568,772 795,586 610,025 4,741,571 1,533,158 699,599 609,828 31,837,857 7,202,766 7,638,275 1,986,928 6,474,809 8,535,078 890.36 139.54 20.73 10.51 8.06 62.66 20.26 9.25 8.06 420.77 95.19 100.95 26.26 85.57 112.80 5,007,110 1,856,099 905,996 781,347 239,619 776,740 447,310 66.17 24.53 11.97 10.33 3.17 10.27 5.91 3,169,358 0 1,924,639 808,872 181,507 254,340 0 41.89 0.00 25.44 10.69 2.40 3.36 0.00 324,519 4.29 155,289 2.05 96,750 1.28 24,227 0.32 48,253 0.64 2011 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 2011 Average amount ($) 4,763,517 4,159,092 604,425 Per capita amount ($) 62.95 54.97 7.99 4,587,900 3,978,098 609,802 60.63 52.57 8.06 0 0.00 5,096,133 1,100,998 3,995,135 67.35 14.55 52.80 2,025,291 26.77 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Highways and streets (Const.) 2 General government buildings (Const.) 3 Ambulance service (Land) 4 Jail (Const.) 5 Police department (Land) 6 Other expenditures (Const.) 7 Libraries (Const.) 8 Parks and recreation (Const.) 9 General administration (Land) 10 Drainage (Const.) 11 Sheriffs department (Land) 12 Community development (Land) 13 Other expenditures (Land) 14 Highways and streets (Land) 15 Fire department (Land) 4,150,702 13,489,086 5,702,693 5,385,942 90,735 5,387,005 3,034,679 2,980,582 3,060,992 2,418,807 2,359,609 1,214,835 404,355 1,046,143 835,638 420,904 350,164 54.86 178.27 54.71 51.70 34.16 33.96 19.80 19.44 19.30 18.66 13.96 11.79 5.36 5.36 4.94 4.81 3.36 CG - 3 2011 Consolidated 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 ($) Per capita amount ($) 42,172,949 52,500,000 7,170,276 0 362,608 325.40 261.78 67.27 0.00 144.29 3,956,338 9,135,000 4,469,374 176,345 437,608 37.97 45.55 42.90 4.05 174.14 177,291,367 62,005,000 9,297,896 4,766,708 0 1,701.69 309.18 89.24 57.60 0.00 7,824,744 1,496,903 365,211 84,182 7,966 75.10 7.46 3.51 1.02 3.17 CG 2011 Number reporting 4 1 3 0 1 5 1 5 3 1 5 1 5 4 0 5 1 5 4 1 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 7,597,362 68,950,498 80,872,092 Per capita amount ($) 72.92 407.87 1,072.65 Number reporting 5 3 7 CG - 4 2011 Consolidated Fiscal Planning Guide CG 2011 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Multi-purpose 3 All other 4 Water/sewer system 5 All other 6 Solid waste system 7 Public transit system 8 All other 9 Public buildings 10 Law enforcement and corrections 11 Solid waste system 12 Highways, streets and drainage revenue bond 133,317,396 5 G.O. 62,005,000 1 revenue bond 60,353,985 3 other long-term 10,302,074 4 lease pool 9,334,347 2 revenue bond 7,465,000 2 revenue bond 2,973,625 1 other long-term 2,640,593 2 lease pool 262,566 1 lease pool 83,794 1 lease pool 43,107 1 lease pool 8,670 1 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 16,285,494 5 0 0 0 0 2,811,273 2 6,659,163 5 3,063,066 4 34,453,072 5 0 0 0 0 2,828,098 2 7,370,790 5 5,677,761 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 15,074,224 39,550,434 54,624,658 As % of current operations 22.4% 58.7% 81.1% CG - 5 2011 Consolidated Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Water and sewer system 2 Real and personal property taxes 3 Local option sales tax 4 Special purpose sales tax 5 Solid waste system 6 Franchise payments taxes 7 Interest earnings on investments 8 Federal intergovernmental revenues 9 Airport 10 Public utilities taxes 11 Insurance premiums taxes 12 Garbage and trash collection charges 13 State intergovernmental revenues 14 Other service charges 15 Fines, forfeits and court fees 16 Other enterprise funds 17 Business licenses and occupational taxes 18 Motor vehicle taxes 19 All additional revenues 20 Hotel/motel tax 21 Alcoholic beverage taxes 22 Tax collection fees 23 Fee collections of county officers 24 Parks and recreation charges 25 FIFA, penalties, interest and cost 26 Special assessments 27 Alcoholic beverage taxes 28 Other local intergovernmental revenues 29 Parking facilities and meters 30 Building permits 31 Intangible taxes (regular and recording) 32 Rents and royalties 33 Other licenses, permits and fees 34 Ambulance charges 35 Other excise and special use taxes 36 Receipts from sale of materials 37 Mobile home taxes 38 Railroad equipment tax 39 Receipts from sale of real property 40 Cemetery fees 41 Electric supply system 42 Fire service subscription fees 43 Gas supply system 44 Hospital charges 45 Landfill fees 46 MARTA sales tax 47 State DHR health grants CG - 6 CG 2011 Per capita amount ($) 1,941.38 341.47 311.72 243.37 112.45 89.48 87.81 86.55 63.84 62.03 58.28 52.43 48.89 47.98 46.19 42.77 42.07 33.90 24.95 21.73 20.84 17.94 12.77 10.79 7.59 6.80 6.44 6.41 5.64 5.10 4.46 3.98 3.83 2.81 2.53 2.15 1.65 0.90 0.32 0.28 0.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 17.6% 16.1% 12.5% 5.8% 4.6% 4.5% 4.5% 3.3% 3.2% 3.0% 2.7% 2.5% 2.5% 2.4% 2.2% 2.2% 1.7% 1.3% 1.1% 1.1% 0.9% 0.7% 0.6% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2011 Consolidated Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Water and sewer system 2 Construction (non-utility) 3 Police department 4 Fire department 5 Solid waste system 6 Sheriff's department 7 Jail 8 Debt service costs 9 Other enterprise funds 10 Payments to other hospitals 11 General administration 12 Airport 13 Highways and streets 14 Purchase of equipment and land 15 Community development 16 Parks and recreation 17 Garbage and trash disposal 18 Garbage and trash collection 19 Correctional institute 20 Other general expenditures 21 Superior court 22 Financial administration 23 General government buildings 24 General insurance 25 Building inspection and regulation 26 Drainage 27 Legal fees 28 Libraries 29 State Court 30 Public health 31 Tax commissioner 32 Juvenile and magistrate court 33 Clerk of courts 34 Municipal court 35 Ambulance service 36 Tax assessor/appraiser 37 Parking facilities and meters 38 Probate court 39 Public welfare and social services 40 Natural resources 41 County/municipal hospital 42 Education (general government) 43 Electric supply system 44 Gas supply system 45 State DHR health grants CG - 7 Per capita amount ($) 2,408.19 722.41 180.29 174.39 113.21 99.05 95.53 88.23 81.08 77.98 70.95 62.89 62.40 55.16 55.05 53.53 53.05 49.43 31.93 27.29 27.01 24.62 21.26 20.34 15.62 14.68 13.80 12.63 12.63 12.51 10.73 10.55 10.36 10.35 10.21 8.65 8.09 3.43 3.18 2.41 1.28 0.00 0.00 0.00 0.00 0.00 CG 2011 Percent of total expenditures 100.0% 30.0% 7.5% 7.2% 4.7% 4.1% 4.0% 3.7% 3.4% 3.2% 2.9% 2.6% 2.6% 2.3% 2.3% 2.2% 2.2% 2.1% 1.3% 1.1% 1.1% 1.0% 0.9% 0.8% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.1% 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 Other revenues Interest earnings on investments Fines, forfeits and court fees 1 DeKalb and Fulton Counties only 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 Public welfare Ambulance service DHR physical and mental health grants Leisure Services 2 Consolidated governments only B - 1 2010 Fiscal Planning Guide 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 2011 County Fiscal Planning Guide Appendix C: Index to County and Consolidated Governments County 2010 Population 1 Appling 2 Athens-Clarke * 3 Atkinson 4 Augusta/Richmond * 5 Bacon 6 Baker 7 Baldwin 8 Banks 9 Barrow 10 Bartow 11 Ben Hill 12 Berrien 13 Bibb 14 Bleckley 15 Brantley 16 Brooks 17 Bryan 18 Bulloch 19 Burke 20 Butts 21 Calhoun 22 Camden 23 Candler 24 Carroll 25 Catoosa 26 Charlton 27 Chatham 28 Chattooga 29 Cherokee 30 Clay 31 Clayton 32 Clinch 33 Cobb 34 Coffee 35 Colquitt 36 Columbia 37 Columbus/Muscogee * 38 Cook 39 Coweta 40 Crawford 41 Crisp 42 Cusseta-Chattahoochee * 43 Dade 44 Dawson 45 Decatur 46 DeKalb 47 Dodge 48 Dooly 18,236 116,714 8,375 200,549 11,096 3,451 45,720 18,395 69,367 100,157 17,634 19,286 155,547 13,063 18,411 16,243 30,233 70,217 23,316 23,655 6,694 50,513 10,998 110,527 63,942 12,171 265,128 26,015 214,346 3,183 259,424 6,798 688,078 42,356 45,498 124,053 189,885 17,212 127,317 12,630 23,439 11,267 16,633 22,330 27,842 691,893 21,796 14,918 Group D A F A E F C D B A D D A E D D C B D D F B 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 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 NR 2010 2010 2010 2010 2010 NR 2010 2010 NR 2010 2010 2010 2010 NR 2010 NR 2010 2010 2010 County 2010 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 94,565 132,403 11,008 4,034 52,250 20,166 22,598 11,000 23,682 106,567 96,317 175,511 22,084 920,581 2,513 28,292 3,082 79,626 55,186 25,011 15,994 805,321 43,041 179,684 9,429 28,780 32,024 25,213 11,834 203,922 139,900 9,538 60,485 13,900 15,068 16,930 8,340 9,980 28,669 18,317 10,078 48,434 28,298 63,453 7,996 14,464 109,233 29,966 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 C E A A F B E D D F F C D E C C B F E A C RLGF reporting period 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 NR - No report submitted * - Consolidated county/city government C- 1 2011 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 2010 Population 14,740 28,120 8,742 21,875 14,333 21,992 6,125 23,498 26,424 9,123 17,868 39,628 99,958 32,808 14,899 142,324 27,695 29,431 18,758 17,869 41,475 12,010 21,218 16,276 7,719 85,215 5,010 14,593 8,729 64,073 26,175 6,058 32,819 6,865 1,717 25,520 8,906 16,500 9,315 44,720 40,118 27,223 10,471 6,885 67,044 8,930 9,023 21,356 Group E C F D E D F D C F D C B C E A C C D D C E D D F B F E F B C F C F F C F D F C C C E F B F F D RLGF reporting period 2010 2010 2010 2010 NR 2010 2010 NR 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 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 2010 Population 27,153 68,756 83,768 36,312 5,834 21,187 30,099 2,799 7,421 27,144 102,599 9,255 10,593 9,563 21,679 Group C B B C F D C F F C A F E F D RLGF reporting period 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 NR NR NR - No report submitted * - Consolidated county/city government C- 2