Georgia local government finances: 2012 county and consolidated government fiscal planning guide

GEORGIA LOCAL GOVERNMENT FINANCES
2012 COUNTY/CONSOLIDATED GOVERNMENT
FISCAL PLANNING GUIDE
Georgia Department of Community Affairs
December, 2012
(Updated March 15, 2013)

2012 County Fiscal Planning Guide
GEORGIA LOCAL
GOVERNMENT FINANCE
2012 COUNTY AND CONSOLIDATED
GOVERNMENTS FISCAL PLANNING GUIDE (2011 FISCAL YEAR DATA)
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 (877) 204-1194 (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.
The 2012 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 2011 only. A government's fiscal year for the twelve months ending in January, 2011, is a 2011 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

2012 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:

their population range, and the total population of the group.
Table Contents
1 General Revenues by Source

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).

2 General Operating Expenditures by Category
3 Leading Capital Expenditures
4 Debt Issued, Retired, Outstanding at End of Year and Interest Paid on Debt

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, Mgr (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 2011 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.

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.

A Word About The Tables Each set of tables is preceded by a brief profile showing the number of counties in the group,

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
22 16 33 34 18 29 152 *

Number reporting
22 16 31 33 17 28 147

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

2012 County Fiscal Planning Guide
County Group -
Number Reporting = Population Range = 2011 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

T 2012
T
147 All Groups 9,174,982

Average amount ($)

Per capita amount ($)

50,884,681

815.27

23,254,194 19,264,417
3,989,777

372.57 308.65
63.92

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

10,959,700 4,231,235 81,515 6,646,950

175.59 67.79 1.31
106.50

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

2,436,020 278,939
1,583,693 251,851 255,318 66,219

39.03 4.47
25.37 4.04 4.09 1.06

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

909,358
3,359,825 1,560,648
0 377,363 1,421,814

14.57
53.83 25.00
0.00 6.05 22.78

Service Charges and Other Revenues Service charge revenues Other revenues

9,965,584 2,392,383 7,573,201

159.67 38.33
121.34

T - 1

2012 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 2012

Average amount ($)

Per capita amount ($)

38,149,593
7,856,200 851,454 720,050 655,155
3,140,091 1,023,422 1,054,756
411,273
13,790,732 4,532,462 1,764,836 554,859 3,732,502 3,206,073

611.23
125.87 13.64 11.54 10.50 50.31 16.40 16.90 6.59
220.95 72.62 28.28 8.89 59.80 51.37

4,234,214 1,602,222
547,249 778,420 291,862 769,440 245,021

67.84 25.67
8.77 12.47
4.68 12.33
3.93

3,567,304 454,424 87,848 994,981
1,114,767 915,285 0

57.15 7.28 1.41
15.94 17.86 14.66
0.00

388,252

6.22

1,232

0.02

110,926

1.78

180,653

2.89

95,449

1.53

2012 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 2012

Average amount ($)
2,876,708 2,811,321
65,387

Per capita amount ($)
46.09 45.04
1.05

2,083,294 1,278,506
804,788

33.38 20.48 12.89

1,784

0.03

1,087,978 397,357 690,621

17.43 6.37
11.07

2,431,645

38.96

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 Superior court (Const.) 4 Garbage and trash disposal (Const.) 5 Other expenditures (Const.) 6 General government buildings (Const.) 7 Parks and recreation (Const.) 8 Highways and streets (Land) 9 Ambulance service (Const.) 10 Correctional institute (Const.) 11 Community development (Const.) 12 General government buildings (Land) 13 Other expenditures (Land) 14 General administration (Land) 15 Garbage and trash disposal (Land)

2,174,959
4,344,525
4,792,846 3,108,161
309,764 687,314 1,132,588 1,243,929 1,365,745 673,642 554,839 372,064 708,309 565,157 472,401 524,431 166,439

34.85
69.61
44.56 37.58 22.77 20.08 13.14 12.89 10.99 10.17
9.54 8.15 7.47 6.22 5.59 5.53 5.48

T - 3

2012 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 ($)

77,406,325 17,520,177
2,691,128 1,789,086 9,149,204

292.56 201.11
28.84 29.28 122.94

15,643,053 3,641,346 730,008 1,251,583 8,777,978

124.53 36.69 10.03 18.38
120.99

83,672,977 25,507,820
7,365,981 5,248,988 6,439,140

648.16 255.01
98.58 81.00 106.75

3,215,286 1,172,362
254,822 218,894
69,380

25.70 12.38
3.33 3.53 0.95

T 2012
Number reporting
13 9 32 53 37
45 64 78 108 38
45 66 76 101 21
47 68 72 104 38

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 ($)
7,237,080 40,527,884 35,233,436

Per capita amount ($)
52.12 218.63 552.72

Number reporting
37 29 143

T - 4

2012 County Fiscal Planning Guide

T

2012

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond 104,641,098

32

G.O.

40,826,656

5

G.O.

24,797,704

8

G.O.

21,541,110

21

G.O.

20,755,609

24

revenue bond

17,734,307

9

revenue bond

15,362,837

14

G.O.

14,586,060

9

other long-term

9,649,939

33

G.O.

8,867,477

19

revenue bond

8,396,500

3

lease pool

8,352,165

18

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

7,091,164

52

3,987

1

2,609

1

141,488

15

1,266,732

71

822,312

45

7,335,180

51

0

0

2,013

1

108,171

16

1,289,021

70

1,037,649

46

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
6,193,024 15,083,831 21,276,855

As % of current operations
16.2% 39.5% 55.8%

T - 5

2012 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 MARTA sales tax 6 Interest earnings on investments 7 All additional revenues 8 Fines, forfeits and court fees 9 Solid waste system 10 Motor vehicle taxes 11 Insurance premiums taxes 12 State intergovernmental revenues 13 Other enterprise funds 14 Federal intergovernmental revenues 15 Hospital charges 16 Other service charges 17 Public utilities taxes 18 Ambulance charges 19 Garbage and trash collection charges 20 Landfill fees 21 Gas supply system 22 Tax collection fees 23 Business licenses and occupational taxes 24 FIFA, penalties, interest and cost 25 Fire service subscription fees 26 Other local intergovernmental revenues 27 Airport 28 Special assessments 29 Intangible taxes (regular and recording) 30 Hotel/motel tax 31 Fee collections of county officers 32 Franchise payments taxes 33 Rents and royalties 34 Alcoholic beverage taxes 35 Parks and recreation charges 36 Other excise and special use taxes 37 Building permits 38 Receipts from sale of materials 39 Receipts from sale of real property 40 Other licenses, permits and fees 41 Alcoholic beverage taxes 42 Mobile home taxes 43 Parking facilities and meters 44 Railroad equipment tax 45 Cemetery fees 46 Electric supply system 47 State DHR health grants
T - 6

T 2012

Per capita amount ($)
1,291.99 308.65 178.48 132.94 88.52 83.48 44.22 35.06 33.06 26.18 25.58 25.41 25.10 24.89 24.27 23.08 20.09 19.29 18.34 16.16 14.01 13.85 12.64
9.38 8.97 8.09 7.75 6.37 6.02 5.93 5.26 5.25 5.22 5.06 4.54 4.30 4.00 2.90 2.60 1.78 1.70 1.35 1.12 0.68 0.39 0.00 0.00 0.00

Percent of total revenues
100.0% 23.9% 13.8% 10.3% 6.9% 6.5% 3.4% 2.7% 2.6% 2.0% 2.0% 2.0% 1.9% 1.9% 1.9% 1.8% 1.6% 1.5% 1.4% 1.3% 1.1% 1.1% 1.0% 0.7% 0.7% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0%

2012 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 County/municipal hospital 6 Police department 7 Fire department 8 General administration 9 Highways and streets 10 Other general expenditures 11 Purchase of equipment and land 12 Debt service costs 13 Other enterprise funds 14 Municipal court 15 Solid waste system 16 Ambulance service 17 Superior court 18 Correctional institute 19 General insurance 20 Garbage and trash collection 21 Parks and recreation 22 Public welfare and social services 23 General government buildings 24 Public health 25 Financial administration 26 Libraries 27 Clerk of courts 28 State Court 29 Juvenile and magistrate court 30 Community development 31 Tax commissioner 32 Gas supply system 33 Tax assessor/appraiser 34 Legal fees 35 Payments to other hospitals 36 Building inspection and regulation 37 Garbage and trash disposal 38 Probate court 39 Airport 40 Drainage 41 Natural resources 42 Education (general government) 43 Parking facilities and meters 44 Electric supply system 45 State DHR health grants
T - 7

T 2012

Per capita amount ($)
1,201.29 185.16 78.29 72.62 61.79 60.19 52.81 51.48 50.39 45.04 44.18 35.55 29.93 29.52 29.05 26.36 26.14 25.74 23.84 22.39 20.98 20.90 18.14 17.00 16.10 15.01 13.19 13.01 13.01 12.49 11.86 11.54 10.69 10.50
8.63 7.85 6.87 5.84 4.68 4.64 4.04 2.23 1.42 0.23 0.00 0.00

Percent of total
expenditures
100.0% 15.4% 6.5% 6.0% 5.1% 5.0% 4.4% 4.3% 4.2% 3.7% 3.7% 3.0% 2.5% 2.5% 2.4% 2.2% 2.2% 2.1% 2.0% 1.9% 1.7% 1.7% 1.5% 1.4% 1.3% 1.2% 1.1% 1.1% 1.1% 1.0% 1.0% 1.0% 0.9% 0.9% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.3% 0.2% 0.1% 0.0% 0.0% 0.0%

2012 County Fiscal Planning Guide

A

2012

County Group -

A

Number Reporting =

22

Population Range = 100,000 and Above

2011 Estimated Population =

5,965,843

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 ($)

230,852,876

851.31

107,720,378 89,764,700 17,955,678

397.24 331.02
66.21

43,926,396 17,250,840
544,669 26,130,887
10,805,513 1,277,969 6,660,009 1,264,113 1,279,406 324,016

161.99 63.62 2.01 96.36
39.85 4.71
24.56 4.66 4.72 1.19

5,238,721
14,198,485 5,732,620 0 1,389,591 7,076,274
48,963,383 8,221,894
40,741,489

19.32
52.36 21.14
0.00 5.12 26.09
180.56 30.32
150.24

2012 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 2012

Average amount ($)

Per capita amount ($)

169,705,070
37,415,029 4,326,884 2,945,624 2,457,828
15,139,984 4,253,280 6,273,496 2,017,933
62,186,097 18,059,320 10,782,467
1,822,518 15,221,660 16,300,132

625.81
137.97 15.96 10.86 9.06 55.83 15.68 23.13 7.44
229.32 66.60 39.76 6.72 56.13 60.11

20,729,570 8,357,755 3,103,462 3,506,643 809,419 3,316,273 1,636,018

76.44 30.82 11.44 12.93
2.98 12.23
6.03

15,682,157 2,823,509 347,390 4,440,547 6,095,622 1,975,089 0

57.83 10.41
1.28 16.38 22.48
7.28 0.00

395,433

1.46

6,239

0.02

221,731

0.82

68,735

0.25

99,012

0.37

2012 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 2012

Average amount ($)
10,566,494 10,312,187
254,307

Per capita amount ($)
38.97 38.03
0.94

9,653,377 5,245,748 4,407,629

35.60 19.34 16.25

0

0.00

5,252,220 1,690,454 3,561,766

19.37 6.23
13.13

8,950,706

33.01

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

Purpose

Average amount ($)

Per capita amount ($)

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

A- 3

8,447,198
20,162,889
10,354,271 12,232,059
3,412,809 2,771,915 3,936,714 1,916,120 2,480,219 1,803,424 1,298,186 1,328,426 1,268,061
894,794 1,161,928
444,847 1,128,292
831,762 899,914 577,387

31.15
74.35
48.06 40.86 11.06 10.42 10.11
6.10 5.45 4.60 4.31 4.24 4.13 2.82 2.69 2.57 2.55 2.47 2.31 2.27

2012 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 ($)

123,065,485 38,345,000 8,836,163 8,032,624 51,947,819

305.31 195.65
25.74 29.88 125.68

51,808,944 8,577,701 1,190,894 4,355,421
52,501,829

150.89 27.89 3.74 16.88
127.02

237,751,865 74,707,635 22,090,697 19,545,533 56,286,049

716.32 244.57
68.54 83.69 140.59

9,316,633 3,739,761
559,971 842,045 262,176

28.07 12.16
1.76 3.49 0.64

A 2012
Number reporting
8 3 7 8 5
13 16 12 19 5
14 17 12 18 2
14 16 12 17 5

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 ($)
9,328,787 47,812,095 161,539,993
A -4

Per capita amount ($)
34.40 176.31 595.70

Number reporting
22 22 22

2012 County Fiscal Planning Guide

A

2012

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond 275,028,247

11

G.O.

66,290,948

3

short-term

56,286,049

2

G.O.

54,883,539

6

G.O.

53,098,838

7

G.O.

46,596,275

4

G.O.

39,775,437

3

revenue bond

33,756,667

3

revenue bond

29,875,005

6

other long-term 28,564,717

7

lease pool

21,219,342

5

G.O.

19,170,000

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

43,149,465

14

26,638

1

0

0

707,225

5

6,222,274

18

4,415,188

12

44,051,672

14

0

0

0

0

430,118

6

5,855,186

19

5,656,034

13

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
28,611,537 63,977,532 92,589,069

As % of current operations
16.9% 37.7% 54.6%

A -5

2012 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 MARTA sales tax 6 Interest earnings on investments 7 All additional revenues 8 Fines, forfeits and court fees 9 Other enterprise funds 10 Motor vehicle taxes 11 Federal intergovernmental revenues 12 Solid waste system 13 Insurance premiums taxes 14 State intergovernmental revenues 15 Other service charges 16 Public utilities taxes 17 Business licenses and occupational taxes 18 Tax collection fees 19 Ambulance charges 20 Landfill fees 21 FIFA, penalties, interest and cost 22 Intangible taxes (regular and recording) 23 Fire service subscription fees 24 Franchise payments taxes 25 Special assessments 26 Other local intergovernmental revenues 27 Rents and royalties 28 Airport 29 Hotel/motel tax 30 Alcoholic beverage taxes 31 Fee collections of county officers 32 Parks and recreation charges 33 Building permits 34 Other excise and special use taxes 35 Receipts from sale of materials 36 Other licenses, permits and fees 37 Alcoholic beverage taxes 38 Parking facilities and meters 39 Receipts from sale of real property 40 Garbage and trash collection charges 41 Mobile home taxes 42 Railroad equipment tax 43 Cemetery fees 44 Electric supply system 45 Gas supply system 46 Hospital charges 47 State DHR health grants
A -6

A 2012

Per capita amount ($)
1,308.98 331.02 204.37 137.77 92.99 83.48 66.38 43.04 31.81 26.87 26.45 26.09 25.92 24.56 21.14 18.36 16.21 13.07 12.71 11.36
9.67 8.96 7.16 6.61 6.52 6.24 6.14 5.57 5.43 5.08 4.71 4.28 3.72 3.37 3.28 2.63 1.79 1.67 0.78 0.74 0.51 0.36 0.13 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 25.3% 15.6% 10.5% 7.1% 6.4% 5.1% 3.3% 2.4% 2.1% 2.0% 2.0% 2.0% 1.9% 1.6% 1.4% 1.2% 1.0% 1.0% 0.9% 0.7% 0.7% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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 County/municipal hospital 5 Fire department 6 Jail 7 General administration 8 Police department 9 Other general expenditures 10 Highways and streets 11 Debt service costs 12 Other enterprise funds 13 Purchase of equipment and land 14 Superior court 15 Municipal court 16 General insurance 17 Solid waste system 18 Public welfare and social services 19 Parks and recreation 20 Financial administration 21 Public health 22 Libraries 23 General government buildings 24 Correctional institute 25 Ambulance service 26 State Court 27 Community development 28 Juvenile and magistrate court 29 Clerk of courts 30 Tax commissioner 31 Legal fees 32 Tax assessor/appraiser 33 Garbage and trash collection 34 Building inspection and regulation 35 Payments to other hospitals 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 2012

Per capita amount ($)
1,189.17 208.65 82.31 66.60 65.41 60.11 58.09 55.83 52.35 39.00 38.03 35.64 31.70 31.15 30.82 29.19 26.32 23.93 22.48 19.71 16.78 16.38 16.25 16.18 15.92 15.79 14.96 13.76 12.93 12.67 10.86
9.56 9.06 6.78 6.39 5.84 3.18 2.98 2.90 1.39 1.10 0.19 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 17.5% 6.9% 5.6% 5.5% 5.1% 4.9% 4.7% 4.4% 3.3% 3.2% 3.0% 2.7% 2.6% 2.6% 2.5% 2.2% 2.0% 1.9% 1.7% 1.4% 1.4% 1.4% 1.4% 1.3% 1.3% 1.3% 1.2% 1.1% 1.1% 0.9% 0.8% 0.8% 0.6% 0.5% 0.5% 0.3% 0.3% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 County Fiscal Planning Guide

B

2012

County Group Number Reporting = Population Range = 2011 Estimated Population =

B 16 50,000 - 99,999 1,134,870

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 ($)

53,515,112

754.48

22,942,764 19,032,263
3,910,501

323.46 268.33
55.13

14,418,221 5,099,779 0 9,318,443
2,623,921 326,606
1,703,525 286,420 307,371 0

203.28 71.90 0.00
131.38
36.99 4.60
24.02 4.04 4.33 0.00

400,849
4,178,707 2,362,088
0 512,846 1,303,772
8,950,650 3,303,617 5,647,032

5.65
58.91 33.30
0.00 7.23 18.38
126.19 46.58 79.61

2012 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 2012

Average amount ($)

Per capita amount ($)

41,422,476
6,631,020 503,651 792,884 686,452
2,221,390 1,680,189
278,940 467,514
17,101,433 5,173,468 1,241,299 1,493,823 5,590,059 3,602,785

584.00
93.49 7.10
11.18 9.68
31.32 23.69
3.93 6.59
241.11 72.94 17.50 21.06 78.81 50.79

3,672,791 1,184,089
353,463 948,477 364,129 822,631
0

51.78 16.69
4.98 13.37
5.13 11.60
0.00

3,625,225 0 0
1,793,087 512,282
1,319,856 0

51.11 0.00 0.00
25.28 7.22
18.61 0.00

671,547

9.47

3,052

0.04

243,845

3.44

150,663

2.12

273,987

3.86

2012 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 2012

Average amount ($)
2,923,827 2,691,047
232,781

Per capita amount ($)
41.22 37.94
3.28

2,499,481 1,963,216
536,265

35.24 27.68
7.56

541

0.01

744,422 471,126 273,296

10.50 6.64 3.85

3,552,190

50.08

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

B- 3

3,373,679
4,884,492
2,443,621 1,863,890 1,756,022 1,719,852 1,106,556
951,133 786,487 827,301 594,357 464,111 387,076 433,286 358,166 364,038 293,759 261,799 247,380 212,679

47.56
68.86
34.77 25.37 22.97 21.99 16.11 13.12 11.49 10.60
7.93 6.43 5.33 5.31 4.61 4.16 4.14 3.72 3.18 3.06

2012 County Fiscal Planning Guide

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

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

Average amount ($)

Per capita amount ($)

6,146,370 12,563,520
4,020,626 563,614
1,998,333

82.44 198.31
61.63 8.47
33.51

2,212,646 6,594,838 2,828,196 1,583,826 2,058,037

30.36 86.36 38.56 23.08 35.53

34,956,550 23,030,762 13,733,222
5,596,547 1,359,034

479.69 309.22 187.25
81.57 22.79

1,679,018 1,109,550
569,173 338,590
68,399

23.04 14.90
7.66 5.10 1.18

B 2012
Number reporting
2 2 3 3 2
8 7 10 13 2
8 8 10 13 2
8 8 9 12 2

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
1,282,973 5,060,612 41,017,226
B -4

Per capita amount ($)
18.09 71.35 578.28

Number reporting
16 16 16

2012 County Fiscal Planning Guide

B

2012

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 All other 4 Multi-purpose 5 Highways, streets and drainage 6 Industrial revenue bonds 7 All other 8 Highways, streets and drainage 9 Water/sewer system 10 Multi-purpose 11 Solid waste system 12 Jails

G.O.

50,100,000

1

revenue bond

46,029,072

5

G.O.

21,311,524

4

G.O.

17,035,000

2

other long-term 15,880,000

1

revenue bond

14,328,837

2

other long-term 10,200,537

4

G.O.

10,000,000

1

other long-term

9,097,565

4

other long-term

8,015,536

3

other long-term

7,264,352

1

lease pool

5,590,093

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

3,590,120

8

0

0

0

0

203,519

3

1,296,910

12

671,645

8

3,806,902

8

0

0

0

0

183,798

4

1,415,203

12

729,917

8

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
7,336,918 19,193,501 26,530,419

As % of current operations
17.7% 46.3% 64.0%

B -5

2012 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 All additional revenues 6 State intergovernmental revenues 7 Fines, forfeits and court fees 8 Solid waste system 9 Insurance premiums taxes 10 Ambulance charges 11 Motor vehicle taxes 12 Other service charges 13 Federal intergovernmental revenues 14 Other enterprise funds 15 Fire service subscription fees 16 Airport 17 Tax collection fees 18 Public utilities taxes 19 Garbage and trash collection charges 20 Other local intergovernmental revenues 21 FIFA, penalties, interest and cost 22 Hotel/motel tax 23 Parks and recreation charges 24 Landfill fees 25 Alcoholic beverage taxes 26 Franchise payments taxes 27 Special assessments 28 Receipts from sale of real property 29 Intangible taxes (regular and recording) 30 Rents and royalties 31 Interest earnings on investments 32 Business licenses and occupational taxes 33 Fee collections of county officers 34 Receipts from sale of materials 35 Building permits 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 2012

Per capita amount ($)
978.19 268.33 131.38 99.26 83.58 36.49 33.30 32.90 24.12 24.02 23.75 23.38 22.92 18.38 17.60 14.81 13.64 12.55 11.21 10.56
9.48 9.20 7.18 6.05 6.00 4.60 4.33 4.12 3.88 3.39 3.15 2.59 2.52 2.27 2.26 1.56 1.22 1.18 0.77 0.24 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.4% 13.4% 10.1% 8.5% 3.7% 3.4% 3.4% 2.5% 2.5% 2.4% 2.4% 2.3% 1.9% 1.8% 1.5% 1.4% 1.3% 1.1% 1.1% 1.0% 0.9% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 County Fiscal Planning Guide
Table 10. Ranking of Per Capita Expenditures by Type
Purpose
Total per capita expenditures 1 Water and sewer system 2 Jail 3 Construction (non-utility) 4 Sheriff's department 5 Police department 6 Other general expenditures 7 Correctional institute 8 Fire department 9 Purchase of equipment and land 10 Highways and streets 11 General administration 12 Ambulance service 13 Debt service costs 14 Parks and recreation 15 Solid waste system 16 Public health 17 General government buildings 18 Garbage and trash disposal 19 Other enterprise funds 20 Superior court 21 Juvenile and magistrate court 22 Clerk of courts 23 Garbage and trash collection 24 Tax commissioner 25 Drainage 26 Tax assessor/appraiser 27 Airport 28 Libraries 29 State Court 30 Public welfare and social services 31 Financial administration 32 Legal fees 33 Building inspection and regulation 34 General insurance 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 2012

Per capita amount ($)
1,025.78 105.25 78.81 73.08 72.94 58.41 53.90 51.40 50.79 50.69 37.94 31.32 28.06 27.87 27.68 26.32 25.28 23.69 22.95 19.05 16.69 13.37 11.60 11.46 11.18 10.36
9.68 9.59 8.02 7.92 7.72 7.59 7.48 7.26 6.92 5.13 4.09 3.65 0.52 0.14 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 10.3% 7.7% 7.1% 7.1% 5.7% 5.3% 5.0% 5.0% 4.9% 3.7% 3.1% 2.7% 2.7% 2.7% 2.6% 2.5% 2.3% 2.2% 1.9% 1.6% 1.3% 1.1% 1.1% 1.1% 1.0% 0.9% 0.9% 0.8% 0.8% 0.8% 0.7% 0.7% 0.7% 0.7% 0.5% 0.4% 0.4% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 County Fiscal Planning Guide

C

2012

County Group Number Reporting = Population Range = 2011 Estimated Population =

C 31 25,000 - 49,999 1,015,302

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

C -1

Average amount ($)

Per capita amount ($)

23,104,166

705.43

9,842,395 8,168,990 1,673,405

300.52 249.42
51.09

6,656,779 2,505,317
0 4,151,462
1,246,460 125,252 920,971 48,396 83,030 68,811

203.25 76.49 0.00
126.76
38.06 3.82
28.12 1.48 2.54 2.10

202,032
1,521,649 810,244 0 361,278 350,128
3,634,851 1,826,472 1,808,379

6.17
46.46 24.74
0.00 11.03 10.69
110.98 55.77 55.21

2012 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 2012

Average amount ($)

Per capita amount ($)

18,006,107
3,204,150 270,903 398,437 447,399
1,252,984 472,002 203,784 158,640
6,214,805 2,768,792
75,995 404,253 2,094,393 871,371

549.78
97.83 8.27
12.17 13.66 38.26 14.41
6.22 4.84
189.76 84.54 2.32 12.34 63.95 26.61

1,615,735 493,837 99,055 356,731 228,232 437,881 0

49.33 15.08
3.02 10.89
6.97 13.37
0.00

1,558,239 22,637 83,712
336,275 208,987 906,629
0

47.58 0.69 2.56
10.27 6.38
27.68 0.00

421,773 0
101,711 267,051
53,011

12.88 0.00 3.11 8.15 1.62

2012 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 2012

Average amount ($)
1,861,277 1,855,978
5,299

Per capita amount ($)
56.83 56.67
0.16

849,666 606,362 243,303

25.94 18.51
7.43

916

0.03

451,870 247,205 204,665

13.80 7.55 6.25

1,827,676

55.80

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 (Const.) 2 Jail (Const.) 3 Garbage and trash disposal (Land) 4 Highways and streets (Const.) 5 Public welfare and social services (Const.) 6 Other expenditures (Const.) 7 Community development (Const.) 8 Other expenditures (Land) 9 Parks and recreation (Const.) 10 General government buildings (Const.) 11 Highways and streets (Land) 12 Correctional institute (Const.) 13 Libraries (Const.) 14 Jail (Land) 15 General administration (Const.) 16 Correctional institute (Land) 17 Police department (Land) 18 Sheriffs department (Land)
C- 3

1,053,209
1,866,264
3,618,294 2,309,690
775,168 885,660 794,542 762,717 445,581 418,042 387,202 356,514 300,632 372,064 220,153 241,692 203,005 161,409 216,202 163,077

32.16
56.98
111.29 84.67 28.26 25.98 24.51 22.07 14.94 12.92 12.72 10.30 9.22 8.15 7.88 7.17 6.71 5.83 5.25 4.89

2012 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 ($)

4,555,860 10,000,000
1,101,338 1,234,492 4,794,286

160.73 231.06
37.86 36.97 134.55

561,692 1,182,874
287,225 813,927 3,437,580

16.78 35.24
8.98 24.38 98.02

9,690,351 8,887,309 4,582,719 2,254,833 2,092,354

307.56 265.94 142.17
68.21 55.08

419,932 311,080 191,750
85,409 63,108

12.88 9.27 5.98 2.56 1.77

C 2012
Number reporting
2 1 6 14 7
13 14 20 25 7
14 11 19 24 5
15 14 18 25 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 ($)
536,033 611,888 13,552,445
C -4

Per capita amount ($)
16.37 18.68 413.79

Number reporting
31 31 31

2012 County Fiscal Planning Guide

C

2012

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

Purpose

Type of issue

Number Amount ($) reporting

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

revenue bond

14,940,000

1

revenue bond

14,221,854

2

G.O.

12,050,000

4

G.O.

10,080,000

1

G.O.

7,732,400

4

revenue bond

7,716,570

10

other long-term

7,140,637

2

other long-term

5,516,220

10

G.O.

5,494,897

2

revenue bond

5,038,501

3

lease pool

3,751,971

5

other long-term

2,307,267

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

851,884

12

0

0

12,372

1

56,305

4

493,133

17

216,653

13

1,039,168

12

0

0

9,546

1

86,660

4

525,295

17

260,016

13

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
2,671,442 7,862,175 10,533,617

As % of current operations
14.8% 43.7% 58.5%

C -5

2012 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 Garbage and trash collection charges 7 Ambulance charges 8 Insurance premiums taxes 9 Solid waste system 10 Other service charges 11 State intergovernmental revenues 12 Motor vehicle taxes 13 Other excise and special use taxes 14 Other enterprise funds 15 Other local intergovernmental revenues 16 Airport 17 Gas supply system 18 Federal intergovernmental revenues 19 Tax collection fees 20 Public utilities taxes 21 All additional revenues 22 FIFA, penalties, interest and cost 23 Landfill fees 24 Fee collections of county officers 25 Parks and recreation charges 26 Rents and royalties 27 Alcoholic beverage taxes 28 Intangible taxes (regular and recording) 29 Hotel/motel tax 30 Interest earnings on investments 31 Receipts from sale of real property 32 Franchise payments taxes 33 Mobile home taxes 34 Business licenses and occupational taxes 35 Receipts from sale of materials 36 Other licenses, permits and fees 37 Special assessments 38 Building permits 39 Fire service subscription fees 40 Railroad equipment tax 41 Alcoholic beverage taxes 42 Parking facilities and meters 43 Cemetery fees 44 Electric supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
C -6

C 2012

Per capita amount ($)
946.91 249.42 130.22 83.84 66.79 35.55 32.36 32.20 28.12 26.21 26.07 24.74 23.72 17.53 15.32 14.83 13.87 13.85 13.45 12.09 10.53
8.36 8.35 8.08 7.66 5.24 4.01 4.00 3.68 3.04 2.90 2.84 2.77 2.62 2.49 2.05 1.94 1.92 1.91 1.13 0.63 0.53 0.06 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 26.3% 13.8% 8.9% 7.1% 3.8% 3.4% 3.4% 3.0% 2.8% 2.8% 2.6% 2.5% 1.9% 1.6% 1.6% 1.5% 1.5% 1.4% 1.3% 1.1% 0.9% 0.9% 0.9% 0.8% 0.6% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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 Construction (non-utility) 4 Jail 5 Police department 6 Highways and streets 7 Other general expenditures 8 Ambulance service 9 General administration 10 Correctional institute 11 Purchase of equipment and land 12 Solid waste system 13 Fire department 14 Airport 15 Garbage and trash collection 16 Parks and recreation 17 Other enterprise funds 18 Debt service costs 19 Superior court 20 General government buildings 21 Clerk of courts 22 Tax assessor/appraiser 23 County/municipal hospital 24 General insurance 25 Payments to other hospitals 26 Tax commissioner 27 Juvenile and magistrate court 28 Gas supply system 29 Public health 30 Financial administration 31 Building inspection and regulation 32 Libraries 33 Probate court 34 Community development 35 Public welfare and social services 36 Legal fees 37 State Court 38 Garbage and trash disposal 39 Natural resources 40 Drainage 41 Education (general government) 42 Electric supply system 43 Municipal court 44 Parking facilities and meters 45 State DHR health grants
C -7

C 2012

Per capita amount ($)
971.16 84.54 81.48 64.07 63.95 57.17 56.67 55.80 39.38 38.26 35.27 33.04 27.92 26.61 21.35 21.14 18.51 18.39 16.43 15.08 14.81 13.76 13.66 13.14 12.81 12.65 12.17 10.89 10.69 10.55 9.62 7.97 7.64 6.97 6.72 6.65 6.59 6.17 6.04 3.30 2.33 1.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 8.7% 8.4% 6.6% 6.6% 5.9% 5.8% 5.7% 4.1% 3.9% 3.6% 3.4% 2.9% 2.7% 2.2% 2.2% 1.9% 1.9% 1.7% 1.6% 1.5% 1.4% 1.4% 1.4% 1.3% 1.3% 1.3% 1.1% 1.1% 1.1% 1.0% 0.8% 0.8% 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.3% 0.2% 0.1% 0.0% 0.0% 0.0% 0.0%

2012 County Fiscal Planning Guide

D

2012

County Group Number Reporting = Population Range = 2011 Estimated Population =

D 33 15,000 - 24,999 641,575

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 ($)

15,561,727

800.43

6,879,481 5,213,680 1,665,801

353.85 268.17
85.68

4,274,626 1,685,520
0 2,589,105
783,395 74,206
567,873 78,439 50,191 12,686

219.87 86.70 0.00
133.17
40.29 3.82
29.21 4.03 2.58 0.65

111,365
1,178,096 711,032 0 100,787 366,277
2,334,763 1,093,608 1,241,155

5.73
60.60 36.57
0.00 5.18 18.84
120.09 56.25 63.84

2012 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 2012

Average amount ($)

Per capita amount ($)

11,949,432
2,240,971 266,186 266,692 301,210 967,898 277,298 93,631 68,056
3,737,595 1,853,479
0 61,669 1,169,660 652,787

614.63
115.27 13.69 13.72 15.49 49.78 14.26 4.82 3.50
192.25 95.34 0.00 3.17 60.16 33.58

1,042,915 343,486 61,606 207,273 195,334 235,216 0

53.64 17.67
3.17 10.66 10.05 12.10
0.00

1,220,479 49,540 76,830
172,645 246,207 675,258
0

62.78 2.55 3.95 8.88
12.66 34.73
0.00

296,685 0
62,298 178,609
55,777

15.26 0.00 3.20 9.19 2.87

2012 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 2012

Average amount ($)
1,564,003 1,564,003
0

Per capita amount ($)
80.45 80.45
0.00

484,493 380,744 103,749

24.92 19.58
5.34

5,207

0.27

417,715 119,951 297,764

21.49 6.17
15.32

939,370

48.32

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 General government buildings (Const.) 2 Highways and streets (Const.) 3 Garbage and trash disposal (Const.) 4 Other expenditures (Const.) 5 Public health (Const.) 6 Other expenditures (Land) 7 Community development (Const.) 8 General government buildings (Land) 9 Libraries (Const.) 10 Parks and recreation (Const.) 11 Highways and streets (Land) 12 Community development (Land) 13 Jail (Land) 14 Fire department (Land) 15 Sheriffs department (Land) 16 Superior court (Const.) 17 Garbage and trash disposal (Land) 18 Garbage and trash collection (Land)

D- 3

908,611
1,377,590
1,237,387 898,358 785,145 656,973 410,004 458,226 476,524 357,035 368,983 294,318 233,202 201,028 203,007 138,448 141,487 119,179 120,444 92,899

46.74
70.86
63.61 46.59 45.85 32.94 25.19 24.27 23.50 17.99 17.87 14.76 11.98 10.46 10.21
7.39 7.22 6.47 6.07 5.08

2012 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 0 452,639 465,847 2,714,315

0.00 0.00 25.24 24.51 137.20

807,811 1,654,477
351,918 295,638 2,623,518

36.82 82.77 18.83 15.41 133.19

2,061,327 6,969,393 3,481,140 1,263,422 1,165,661

95.32 346.07 186.09
65.61 63.30

74,082 346,856 159,539
48,598 39,751

3.38 17.35
8.61 2.53 2.05

D 2012
Number reporting
0 0 9 16 10
6 16 17 25 10
5 15 16 22 5
6 16 16 25 11

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

Category
Sinking funds Bond funds All other funds

Average amount ($)
700,945 524,868 7,258,981
D -4

Per capita amount ($)
36.05 27.00 373.37

Number reporting
33 33 33

2012 County Fiscal Planning Guide

D

2012

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

G.O.

12,908,750

4

other long-term

6,955,397

1

G.O.

5,048,963

7

G.O.

4,390,000

1

revenue bond

3,895,000

1

lease pool

3,480,000

2

G.O.

3,293,290

4

other long-term

3,161,552

6

other long-term

2,833,754

2

revenue bond

2,587,126

2

lease pool

1,306,728

6

short-term

1,165,661

5

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

159,081

6

0

0

0

0

249

1

263,493

15

132,123

8

253,482

5

0

0

0

0

0

0

458,590

14

205,145

7

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
1,569,651 4,812,880 6,382,530

As % of current operations
13.1% 40.3% 53.4%

D -5

2012 County Fiscal Planning Guide
Table 9. Ranking of Per Capita Revenues by Type
Purpose
Total per capita revenues 1 Real and personal property taxes 2 Special purpose sales tax 3 Public utilities taxes 4 Local option sales tax 5 Water and sewer system 6 State intergovernmental revenues 7 Fines, forfeits and court fees 8 Ambulance charges 9 Solid waste system 10 Insurance premiums taxes 11 Garbage and trash collection charges 12 Other enterprise funds 13 Federal intergovernmental revenues 14 Other service charges 15 Motor vehicle taxes 16 Landfill fees 17 Special assessments 18 Tax collection fees 19 Fire service subscription fees 20 All additional revenues 21 FIFA, penalties, interest and cost 22 Other local intergovernmental revenues 23 Hotel/motel tax 24 Fee collections of county officers 25 Rents and royalties 26 Receipts from sale of real property 27 Parks and recreation charges 28 Receipts from sale of materials 29 Alcoholic beverage taxes 30 Other excise and special use taxes 31 Intangible taxes (regular and recording) 32 Mobile home taxes 33 Franchise payments taxes 34 Interest earnings on investments 35 Building permits 36 Business licenses and occupational taxes 37 Railroad equipment tax 38 Alcoholic beverage taxes 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 2012

Per capita amount ($)
1,121.83 268.17 133.17 131.42 88.95 44.32 38.78 38.48 32.72 30.13 29.21 28.57 26.72 26.55 24.12 23.64 22.94 13.60 13.45 11.87 11.26
9.43 8.94 7.79 7.38 6.07 4.97 4.87 4.46 4.22 3.99 3.61 3.26 3.13 2.76 2.73 2.33 1.57 0.98 0.82 0.48 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 23.9% 11.9% 11.7% 7.9% 4.0% 3.5% 3.4% 2.9% 2.7% 2.6% 2.5% 2.4% 2.4% 2.1% 2.1% 2.0% 1.2% 1.2% 1.1% 1.0% 0.8% 0.8% 0.7% 0.7% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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 Water and sewer system 4 Highways and streets 5 Jail 6 Solid waste system 7 Other general expenditures 8 Correctional institute 9 General administration 10 Purchase of equipment and land 11 Other enterprise funds 12 Ambulance service 13 Fire department 14 Garbage and trash collection 15 County/municipal hospital 16 Payments to other hospitals 17 Parks and recreation 18 Financial administration 19 Community development 20 Superior court 21 General government buildings 22 Clerk of courts 23 Debt service costs 24 Tax assessor/appraiser 25 Tax commissioner 26 Public welfare and social services 27 Juvenile and magistrate court 28 Garbage and trash disposal 29 Probate court 30 General insurance 31 Public health 32 Building inspection and regulation 33 State Court 34 Legal fees 35 Libraries 36 Natural resources 37 Education (general government) 38 Airport 39 Drainage 40 Electric supply system 41 Gas supply system 42 Municipal court 43 Parking facilities and meters 44 Police department 45 State DHR health grants
D -7

D 2012

Per capita amount ($)
1,118.50 95.34 83.18 82.19 80.45 66.32 55.65 51.14 50.65 49.78 49.43 47.24 41.00 33.58 30.84 28.44 21.32 20.81 19.38 17.96 17.67 16.26 16.04 15.90 15.49 13.72 13.00 10.66 10.61 10.05 9.61 9.39 9.08 7.38 6.21 6.03 4.15 2.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 8.5% 7.4% 7.3% 7.2% 5.9% 5.0% 4.6% 4.5% 4.5% 4.4% 4.2% 3.7% 3.0% 2.8% 2.5% 1.9% 1.9% 1.7% 1.6% 1.6% 1.5% 1.4% 1.4% 1.4% 1.2% 1.2% 1.0% 0.9% 0.9% 0.9% 0.8% 0.8% 0.7% 0.6% 0.5% 0.4% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 County Fiscal Planning Guide

E

2012

County Group Number Reporting = Population Range = 2011 Estimated Population =

E 17 10,000 - 14,999 209,819

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

E -1

Average amount ($)

Per capita amount ($)

9,261,669

750.40

4,064,641 3,468,353
596,287

329.33 281.01
48.31

2,264,605 994,546 0
1,270,059
440,600 53,100
350,084 25,333 9,312 2,772

183.48 80.58 0.00
102.90
35.70 4.30
28.36 2.05 0.75 0.22

63,246
888,282 342,566
0 59,309 486,407
1,540,295 798,999 741,295

5.12
71.97 27.76
0.00 4.81 39.41
124.80 64.74 60.06

2012 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 2012

Average amount ($)

Per capita amount ($)

7,481,370
1,260,241 170,132 196,111 230,387 399,569 147,195 70,003 46,844
2,280,356 1,209,339
0 77,827 684,921 308,269

606.16
102.11 13.78 15.89 18.67 32.37 11.93 5.67 3.80
184.76 97.98 0.00 6.31 55.49 24.98

647,898 198,105
58,353 118,263 135,617 137,560
0

52.49 16.05
4.73 9.58 10.99 11.15 0.00

908,443 111,761
8,269 94,115 186,268 508,029
0

73.60 9.06 0.67 7.63
15.09 41.16
0.00

409,831 0
62,990 194,080 152,761

33.21 0.00 5.10
15.72 12.38

2012 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 2012

Average amount ($)
925,763 924,160
1,603

Per capita amount ($)
75.01 74.88
0.13

512,782 455,275
57,507

41.55 36.89
4.66

3,139

0.25

126,799 82,328 44,471

10.27 6.67 3.60

406,117

32.90

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

Purpose

Average amount ($)

Per capita amount ($)

Total Equipment, Land and Structures
Total Construction
1 Garbage and trash disposal (Const.) 2 Other expenditures (Const.) 3 Highways and streets (Const.) 4 Jail (Const.) 5 Highways and streets (Land) 6 Fire department (Const.) 7 Parks and recreation (Const.) 8 General government buildings (Land) 9 Other expenditures (Land) 10 General government buildings (Const.) 11 Ambulance service (Land) 12 Fire department (Land) 13 Public welfare and social services (Land) 14 Garbage and trash collection (Land) 15 Sheriffs department (Land) 16 Building inspection and regulation (Const.) 17 Tax commissioner (Land) 18 Juvenile and magistrate court (Const.)
E- 3

537,421
381,415
561,003 500,797 343,911 354,820 320,606 270,104 272,830 263,971 175,769 149,579 131,625 111,792
80,593 54,027 53,790 64,237 53,644 51,892

43.54
30.90
50.22 39.69 29.43 26.70 25.85 25.46 22.08 21.57 14.66 12.08 10.81
9.26 6.47 4.88 4.40 4.37 4.37 3.53

2012 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 6,200,000
0 279,677 1,275,000

0.00 584.30
0.00 22.53 104.40

67,460 1,182,430
80,648 146,986 975,800

5.37 91.71
6.97 11.70 81.43

5,046,178 3,259,195
194,778 1,218,636
140,500

401.54 273.88
16.84 95.34 13.09

213,880 121,648
8,570 46,280 25,511

17.02 10.22
0.74 3.68 2.13

E 2012
Number reporting
0 1 0 4 4
1 3 5 10 5
1 5 5 9 2
1 5 5 10 5

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 ($)
7,230 352,019 5,075,109
E -4

Per capita amount ($)
0.59 28.52 411.20

Number reporting
17 17 17

2012 County Fiscal Planning Guide

E

2012

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

lease pool

6,070,000

1

revenue bond

5,046,178

1

G.O.

2,710,000

2

G.O.

2,430,035

3

G.O.

870,435

1

G.O.

693,585

2

lease pool

463,493

9

G.O.

445,660

1

other long-term

384,078

1

G.O.

311,521

2

lease pool

252,672

1

G.O.

173,043

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

42,958

2

0

0

0

0

12,926

1

62,197

5

45,302

1

167,488

2

0

0

0

0

24,481

1

103,726

4

23,299

2

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
874,855 2,901,010 3,775,865

As % of current operations
11.7% 38.8% 50.5%

E -5

2012 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 Federal intergovernmental revenues 6 Landfill fees 7 Ambulance charges 8 Insurance premiums taxes 9 Fines, forfeits and court fees 10 State intergovernmental revenues 11 Water and sewer system 12 Motor vehicle taxes 13 Special assessments 14 Airport 15 Garbage and trash collection charges 16 Other service charges 17 Public utilities taxes 18 Solid waste system 19 Fee collections of county officers 20 All additional revenues 21 Fire service subscription fees 22 Other local intergovernmental revenues 23 FIFA, penalties, interest and cost 24 Tax collection fees 25 Hotel/motel tax 26 Parks and recreation charges 27 Alcoholic beverage taxes 28 Interest earnings on investments 29 Receipts from sale of materials 30 Mobile home taxes 31 Receipts from sale of real property 32 Rents and royalties 33 Intangible taxes (regular and recording) 34 Building permits 35 Business licenses and occupational taxes 36 Other excise and special use taxes 37 Other licenses, permits and fees 38 Railroad equipment tax 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
E -6

E 2012

Per capita amount ($)
1,022.60 281.01 102.90 80.58 55.47 49.87 38.87 33.05 30.37 30.16 27.76 27.31 24.18 24.00 19.61 19.02 18.84 18.45 16.34 14.87 13.10 12.55 11.92 11.00
9.49 8.58 7.19 4.60 4.11 3.98 3.83 3.82 3.19 2.45 2.41 1.72 1.65 1.45 1.21 0.92 0.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 27.5% 10.1% 7.9% 5.4% 4.9% 3.8% 3.2% 3.0% 2.9% 2.7% 2.7% 2.4% 2.3% 1.9% 1.9% 1.8% 1.8% 1.6% 1.5% 1.3% 1.2% 1.2% 1.1% 0.9% 0.8% 0.7% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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 Correctional institute 4 Highways and streets 5 Jail 6 County/municipal hospital 7 Construction (non-utility) 8 Purchase of equipment and land 9 Ambulance service 10 Other general expenditures 11 Airport 12 Parks and recreation 13 General administration 14 Solid waste system 15 Garbage and trash collection 16 Fire department 17 Garbage and trash disposal 18 Tax assessor/appraiser 19 Financial administration 20 Superior court 21 Tax commissioner 22 Other enterprise funds 23 Public welfare and social services 24 Clerk of courts 25 General government buildings 26 Probate court 27 General insurance 28 Payments to other hospitals 29 Juvenile and magistrate court 30 State Court 31 Building inspection and regulation 32 Public health 33 Debt service costs 34 Natural resources 35 Legal fees 36 Libraries 37 Community development 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
E -7

E 2012

Per capita amount ($)
1,128.71 106.49 97.98 92.09 74.88 61.73 55.21 52.49 49.48 46.98 42.84 37.15 36.89 34.72 32.69 30.32 24.98 23.49 18.67 16.66 16.05 15.89 15.79 15.09 14.62 13.24 11.78 11.21 10.12 10.09
9.96 8.99 8.08 6.94 5.92 5.28 4.91 4.45 2.43 2.13 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 9.4% 8.7% 8.2% 6.6% 5.5% 4.9% 4.7% 4.4% 4.2% 3.8% 3.3% 3.3% 3.1% 2.9% 2.7% 2.2% 2.1% 1.7% 1.5% 1.4% 1.4% 1.4% 1.3% 1.3% 1.2% 1.0% 1.0% 0.9% 0.9% 0.9% 0.8% 0.7% 0.6% 0.5% 0.5% 0.4% 0.4% 0.2% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 County Fiscal Planning Guide

F

2012

County Group Number Reporting = Population Range = 2011 Estimated Population =

F 28 Less than 10,000 207,573

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 ($)

5,636,734

760.35

2,864,215 2,438,486
425,729

386.36 328.93
57.43

1,002,949 381,512 0 621,438
228,871 15,313
206,604 3,909 2,797 248

135.29 51.46 0.00 83.83
30.87 2.07
27.87 0.53 0.38 0.03

35,605
482,830 396,394
0 41,497 44,939
1,022,265 416,000 606,264

4.80
65.13 53.47
0.00 5.60 6.06
137.90 56.12 81.78

2012 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 2012

Average amount ($)

Per capita amount ($)

4,714,827
1,104,631 65,696
138,256 125,947 549,843 132,236
70,427 22,225
1,098,391 665,542 0 59,920 328,277 44,652

635.99
149.01 8.86
18.65 16.99 74.17 17.84
9.50 3.00
148.16 89.78 0.00 8.08 44.28 6.02

432,001 96,385 14,943 78,460
122,989 118,307
917

58.27 13.00
2.02 10.58 16.59 15.96
0.12

619,927 15,949 0 77,107
135,736 391,135
0

83.62 2.15 0.00
10.40 18.31 52.76
0.00

278,430 0
44,530 184,327
49,572

37.56 0.00 6.01
24.86 6.69

2012 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 2012

Average amount ($)
663,654 660,041
3,613

Per capita amount ($)
89.52 89.03
0.49

101,179 72,177 29,002

13.65 9.74 3.91

0

0.00

90,180 23,650 66,530

12.16 3.19 8.97

326,434

44.03

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

Purpose

Average amount ($)

Per capita amount ($)

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

290,428
253,968
1,110,783 500,349 379,062 288,461 107,979 214,599 187,452 131,741 104,726 60,368 78,989 62,281 48,381 34,122 36,049 31,710 22,245 14,884

39.18
34.26
130.70 56.92 45.58 36.98 34.71 28.41 27.84 15.49 12.80 10.21 8.40 8.28 5.67 4.65 4.39 3.60 2.30 2.04

2012 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 ($)

353,887 659,779 217,041 376,822 997,958

39.04 85.15 29.36 44.86 125.65

125,910 382,484 159,825 163,699 1,290,479

18.80 45.53 20.70 21.38 161.41

2,029,250 1,064,294
975,012 846,270 672,141

343.47 127.24 126.25 108.72
77.70

98,701 54,996 38,168 38,276 22,776

16.71 6.59 4.95 5.06 2.93

F 2012
Number reporting
1 2 7 8 9
4 8 14 16 9
3 10 14 15 5
3 9 12 15 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 ($)
76,427 7,116
2,938,460
F -4

Per capita amount ($)
10.31 0.96
396.38

Number reporting
28 28 28

2012 County Fiscal Planning Guide

F

2012

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

lease pool

2,568,691

3

G.O.

2,120,000

1

revenue bond

1,890,976

3

G.O.

1,705,000

2

other long-term

1,517,824

5

G.O.

1,070,978

1

other long-term

838,431

1

short-term

672,141

5

G.O.

609,435

5

G.O.

547,926

1

revenue bond

414,820

1

G.O.

388,849

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

117,237

10

0

0

0

0

357

1

126,043

4

41,177

3

171,353

10

0

0

0

0

14,111

1

173,137

4

42,739

3

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
501,582 1,816,137 2,317,719

As % of current operations
10.6% 38.5% 49.2%

F -5

2012 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 Other enterprise funds 6 Local option sales tax 7 Fines, forfeits and court fees 8 Water and sewer system 9 Ambulance charges 10 Motor vehicle taxes 11 Insurance premiums taxes 12 Hospital charges 13 Landfill fees 14 Public utilities taxes 15 Garbage and trash collection charges 16 Fee collections of county officers 17 Other service charges 18 Federal intergovernmental revenues 19 All additional revenues 20 Tax collection fees 21 Special assessments 22 Other local intergovernmental revenues 23 Receipts from sale of real property 24 FIFA, penalties, interest and cost 25 Parks and recreation charges 26 Mobile home taxes 27 Rents and royalties 28 Building permits 29 Intangible taxes (regular and recording) 30 Other licenses, permits and fees 31 Alcoholic beverage taxes 32 Interest earnings on investments 33 Hotel/motel tax 34 Railroad equipment tax 35 Business licenses and occupational taxes 36 Airport 37 Other excise and special use taxes 38 Franchise payments taxes 39 Receipts from sale of materials 40 Alcoholic beverage taxes 41 Cemetery fees 42 Electric supply system 43 Fire service subscription fees 44 Gas supply system 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants
F -6

F 2012

Per capita amount ($)
1,100.52 328.93 103.98 85.90 53.47 51.77 51.46 44.12 43.13 36.13 28.99 27.87 23.08 20.72 20.39 18.23 17.63 16.51 15.05 14.82 14.74 14.46 13.02
9.97 8.29 7.80 4.58 4.26 2.42 2.35 2.27 2.25 2.24 2.06 2.03 1.69 1.18 0.88 0.72 0.71 0.41 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 29.9% 9.4% 7.8% 4.9% 4.7% 4.7% 4.0% 3.9% 3.3% 2.6% 2.5% 2.1% 1.9% 1.9% 1.7% 1.6% 1.5% 1.4% 1.3% 1.3% 1.3% 1.2% 0.9% 0.8% 0.7% 0.4% 0.4% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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 Construction (non-utility) 8 Ambulance service 9 Other enterprise funds 10 Other general expenditures 11 Jail 12 Airport 13 Purchase of equipment and land 14 Garbage and trash collection 15 County/municipal hospital 16 General government buildings 17 Public welfare and social services 18 Clerk of courts 19 Tax commissioner 20 Financial administration 21 General insurance 22 Tax assessor/appraiser 23 Probate court 24 Garbage and trash disposal 25 Drainage 26 Superior court 27 Community development 28 State Court 29 Parks and recreation 30 Public health 31 Juvenile and magistrate court 32 Debt service costs 33 Natural resources 34 Building inspection and regulation 35 Fire department 36 Legal fees 37 Libraries 38 Municipal court 39 Education (general government) 40 Electric supply system 41 Gas supply system 42 Parking facilities and meters 43 Payments to other hospitals 44 Police department 45 State DHR health grants
F -7

F 2012

Per capita amount ($)
1,235.56 142.83 89.78 89.03 74.17 63.04 61.32 56.29 54.31 53.73 50.67 47.17 46.49 44.72 36.61 30.00 19.60 19.42 19.35 18.65 17.72 17.20 16.99 16.59 15.18 14.99 14.86 13.68 12.65 11.58 11.13 10.58
9.66 7.30 7.19 6.64 6.12 4.56 3.76 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 11.6% 7.3% 7.2% 6.0% 5.1% 5.0% 4.6% 4.4% 4.3% 4.1% 3.8% 3.8% 3.6% 3.0% 2.4% 1.6% 1.6% 1.6% 1.5% 1.4% 1.4% 1.4% 1.3% 1.2% 1.2% 1.2% 1.1% 1.0% 0.9% 0.9% 0.9% 0.8% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 Consolidated Fiscal Planning Guide
Consolidated Group -
Number Reporting = Population Range = 2011 Estimated Population =
Table 1. General Revenues by Source
Source
Total General Revenues
Property Taxes Real and personal property taxes All other property taxes

CG 2012
T
7 All Groups
533,801

Average amount ($)

Per capita amount ($)

100,569,227

1,318.81

25,556,511 19,351,212
6,205,298

335.14 253.76
81.37

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

26,432,829 18,024,405
0 8,408,424

346.63 236.36
0.00 110.26

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

11,465,087 1,374,064 3,878,841 1,611,640 4,435,240 165,302

150.35 18.02 50.87 21.13 58.16 2.17

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

3,679,484
12,449,925 5,927,249 0 394,998 6,127,678

48.25
163.26 77.73 0.00 5.18 80.36

Service Charges and Other Revenues Service charge revenues Other revenues

20,985,391 5,185,232
15,800,160

275.19 68.00
207.20

CG - 1

2012 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 2012

Average amount ($)

Per capita amount ($)

69,354,241
10,640,831 1,566,698 611,866 507,820 5,379,105 1,368,386 595,260 611,696
32,630,054 7,417,576 7,755,764 2,032,481 6,702,514 8,721,719

909.48
139.54 20.54 8.02 6.66 70.54 17.94 7.81 8.02
427.89 97.27
101.71 26.65 87.89
114.37

5,329,962 1,898,350
942,009 817,512 244,104 829,075 598,911

69.89 24.89 12.35 10.72
3.20 10.87
7.85

3,167,090 0
1,882,147 840,820 188,022 256,101 0

41.53 0.00
24.68 11.03
2.47 3.36 0.00

357,371

4.69

155,865

2.04

102,230

1.34

19,774

0.26

79,503

1.04

2012 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 2012

Average amount ($)
4,976,532 4,348,502
628,030

Per capita amount ($)
65.26 57.02
8.24

4,469,049 3,857,380
611,669

58.60 50.58
8.02

0

0.00

5,096,130 911,283
4,184,848

66.83 11.95 54.88

2,687,223

35.24

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 Ambulance service (Land) 5 Jail (Const.) 6 Parks and recreation (Const.) 7 Public health (Const.) 8 Drainage (Const.) 9 Parks and recreation (Land) 10 Sheriffs department (Const.) 11 Community development (Land) 12 Fire department (Const.) 13 Police department (Land) 14 Correctional institute (Const.) 15 Drainage (Land)

3,068,639
14,243,339
6,169,111 4,942,399 4,724,916
78,981 4,394,560 2,640,291
40,060 1,268,794
900,438 1,474,439 1,343,843 1,089,532
957,470 902,425 934,265

40.24
186.78
69.66 38.35 30.34 30.06 27.59 20.50 16.26 15.96
8.52 7.33 6.80 6.38 6.15 5.67 4.81

CG - 3

2012 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 ($)

6,131,700 0
9,824,624 58,420
810,300

52.25 0.00
83.72 23.71 328.86

3,637,805 19,505,000
1,028,237 114,231 810,300

34.52 96.94
9.76 2.60 328.86

174,879,901 42,500,000 10,234,584 4,695,639 0

1,659.58 211.21 97.12 56.44 0.00

8,903,591 1,916,044
199,994 69,646 13,693

84.49 9.52 1.90 0.84 5.56

CG 2012
Number reporting
1 0 1 1 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 ($)
7,969,734 45,500,860 75,489,086

Per capita amount ($)
75.63 266.26 989.93

Number reporting
5 3 7

CG - 4

2012 Consolidated Fiscal Planning Guide

CG

2012

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

Purpose

Type of issue

Number Amount ($) reporting

1 Water/sewer system 2 All other 3 Multi-purpose 4 Water/sewer system 5 All other 6 Solid waste system 7 Public transit system 8 All other 9 Law enforcement and corrections 10 Solid waste system 11 Highways, streets and drainage

revenue bond 131,096,429

5

revenue bond

60,778,063

3

G.O.

42,500,000

1

other long-term 10,538,373

4

lease pool

9,334,347

2

revenue bond

6,635,000

2

revenue bond

2,408,900

1

other long-term

2,259,713

2

lease pool

45,446

2

lease pool

18,886

1

lease pool

4,086

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 ----

Number

Amount ($)

reporting

---- Expenditures ----

Number

Amount ($)

reporting

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

16,771,447

5

0

0

0

0

3,453,972

2

6,370,776

5

3,034,274

4

25,685,938

5

0

0

0

0

5,516,956

2

6,463,729

4

6,069,819

4

Table 8. Average Personnel Expenditures for Current Operations

Category
Employee benefits Gross salaries and wages Total personnel expenditures

Amount ($)
16,273,407 39,455,316 55,728,723

As % of current operations
23.5% 56.9% 80.4%

CG - 5

2012 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 Interest earnings on investments 5 Special purpose sales tax 6 Franchise payments taxes 7 Solid waste system 8 Federal intergovernmental revenues 9 State intergovernmental revenues 10 Airport 11 Public utilities taxes 12 Insurance premiums taxes 13 Other service charges 14 Garbage and trash collection charges 15 Fines, forfeits and court fees 16 Other enterprise funds 17 Business licenses and occupational taxes 18 All additional revenues 19 Motor vehicle taxes 20 Hotel/motel tax 21 Alcoholic beverage taxes 22 Ambulance charges 23 Tax collection fees 24 Fee collections of county officers 25 Special assessments 26 Parks and recreation charges 27 Alcoholic beverage taxes 28 FIFA, penalties, interest and cost 29 Other local intergovernmental revenues 30 Building permits 31 Parking facilities and meters 32 Receipts from sale of materials 33 Intangible taxes (regular and recording) 34 Receipts from sale of real property 35 Rents and royalties 36 Other licenses, permits and fees 37 Other excise and special use taxes 38 Mobile home taxes 39 Cemetery fees 40 Railroad equipment tax 41 Landfill fees 42 Electric supply system 43 Fire service subscription fees 44 Gas supply system 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants
CG - 6

CG 2012

Per capita amount ($)
2,010.79 349.86 253.76 236.36 124.49 110.26 91.40 84.64 83.27 77.73 75.90 62.28 50.87 48.23 47.78 43.57 41.23 34.73 24.54 23.78 22.01 18.11 13.76 12.40 11.33 10.32
7.64 6.60 6.55 5.37 5.21 4.82 4.20 4.12 3.78 3.50 2.61 2.26 0.78 0.35 0.34 0.05 0.00 0.00 0.00 0.00 0.00 0.00

Percent of total revenues
100.0% 17.4% 12.6% 11.8% 6.2% 5.5% 4.5% 4.2% 4.1% 3.9% 3.8% 3.1% 2.5% 2.4% 2.4% 2.2% 2.1% 1.7% 1.2% 1.2% 1.1% 0.9% 0.7% 0.6% 0.6% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2012 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 Airport 5 Fire department 6 Sheriff's department 7 Jail 8 Debt service costs 9 Solid waste system 10 Other enterprise funds 11 General administration 12 Payments to other hospitals 13 Highways and streets 14 Community development 15 Parks and recreation 16 Garbage and trash collection 17 Purchase of equipment and land 18 Other general expenditures 19 Correctional institute 20 Garbage and trash disposal 21 Superior court 22 Financial administration 23 General government buildings 24 Drainage 25 Municipal court 26 General insurance 27 State Court 28 Legal fees 29 Libraries 30 Building inspection and regulation 31 Public health 32 Clerk of courts 33 Juvenile and magistrate court 34 Ambulance service 35 Tax commissioner 36 Tax assessor/appraiser 37 Parking facilities and meters 38 Probate court 39 Public welfare and social services 40 Natural resources 41 County/municipal hospital 42 Education (general government) 43 Electric supply system 44 Gas supply system 45 State DHR health grants
CG - 7

CG 2012

Per capita amount ($)
2,280.69 535.82 186.78 174.31 121.23 114.37 97.27 89.87 89.41 87.83 82.48 70.54 67.88 57.02 55.17 50.85 49.59 40.24 35.42 27.13 26.33 25.01 21.01 17.94 14.12 13.46 13.10 12.86 12.61 12.60 12.01 11.03 10.87 10.72
8.68 8.02 6.66 3.42 3.20 2.47 1.34 0.00 0.00 0.00 0.00 0.00

Percent of total
expenditures
100.0% 23.5% 8.2% 7.6% 5.3% 5.0% 4.3% 3.9% 3.9% 3.9% 3.6% 3.1% 3.0% 2.5% 2.4% 2.2% 2.2% 1.8% 1.6% 1.2% 1.2% 1.1% 0.9% 0.8% 0.6% 0.6% 0.6% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.2% 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

2012 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

County

2011 Population

1 Appling County

18,420

2 Athens-Clarke CG *

117,344

3 Atkinson County

8,413

4 Augusta/Richmond CG * 201,217

5 Bacon County

11,203

6 Baker County

3,085

7 Baldwin County

44,417

8 Banks County

18,251

9 Barrow County

69,912

10 Bartow County

100,421

11 Ben Hill County

17,673

12 Berrien County

19,372

13 Bibb County

156,433

14 Bleckley County

13,290

15 Brantley County

18,367

16 Brooks County

15,889

17 Bryan County

31,377

18 Bulloch County

72,881

19 Burke County

23,504

20 Butts County

23,504

21 Calhoun County

6,740

22 Camden County

50,410

23 Candler County

11,276

24 Carroll County

111,159

25 Catoosa County

64,530

26 Charlton County

13,422

27 Chatham County

271,544

28 Chattooga County

25,736

29 Cherokee County

218,286

30 Clay County

3,111

31 Clayton County

261,532

32 Clinch County

6,777

33 Cobb County

697,553

34 Coffee County

42,864

35 Colquitt County

45,645

36 Columbia County

128,112

37 Columbus/Muscogee CG 194,107

38 Cook County

17,125

39 Coweta County

129,629

40 Crawford County

12,567

41 Crisp County

23,710

42 Cusseta-Chattahoochee C 11,749

43 Dade County

16,570

44 Dawson County

22,459

45 Decatur County

27,694

46 DeKalb County

699,893

47 Dodge County

21,894

48 Dooly County

14,587

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
2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 NR

County

2011 Population

49 Dougherty County

94,788

50 Douglas County

133,355

51 Early County

10,778

52 Echols County *

4,129

53 Effingham County

52,655

54 Elbert County

19,886

55 Emanuel County

22,567

56 Evans County

11,065

57 Fannin County

23,708

58 Fayette County

107,784

59 Floyd County

95,989

60 Forsyth County

181,840

61 Franklin County

21,864

62 Fulton County

949,599

63 Georgetown-Quitman CG 2,464

64 Gilmer County

28,324

65 Glascock County

3,084

66 Glynn County

80,386

67 Gordon County

55,621

68 Grady County

25,255

69 Greene County

16,031

70 Gwinnett County

824,941

71 Habersham County

43,279

72 Hall County

183,052

73 Hancock County

9,400

74 Haralson County

28,638

75 Harris County

32,265

76 Hart County

25,305

77 Heard County

11,744

78 Henry County

207,360

79 Houston County

143,925

80 Irwin County

9,679

81 Jackson County

61,257

82 Jasper County

13,885

83 Jeff Davis County

15,162

84 Jefferson County

16,675

85 Jenkins County

8,148

86 Johnson County

9,975

87 Jones County

28,516

88 Lamar County

18,194

89 Lanier County

10,404

90 Laurens County

47,949

91 Lee County

28,575

92 Liberty County

65,451

93 Lincoln County

7,862

94 Long County

15,136

95 Lowndes County

111,885

96 Lumpkin County

30,031

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 D A C

RLGF reporting
period
2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011

NR - No report submitted

* - Consolidated county/city government
C- 1

2012 County Fiscal Planning Guide

Appendix C: Index to County and Consolidated Governments

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

2011 Population
14,405 27,921
8,746 21,673 14,170 21,617
6,141 23,462 26,625
9,065 17,961 39,557 100,814 33,366 14,686 143,542 27,823 29,415 18,770 17,751 41,211 11,735 21,345 16,274
7,558 85,765
5,020 14,367
8,791 64,033 25,960
5,910 32,511
6,751 1,703 25,688 8,499 16,057 9,319 44,702 41,461 27,434 10,611 6,825 67,764 8,875 8,779 21,134

Group
E C F D E D F D C F D C A 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
2011 2011 2011 2011 2011 2011 2011 NR 2011 2011 2011 NR 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011

County

2011 Population

145 Upson County

26,977

146 Walker County

68,848

147 Walton County

84,580

148 Ware County

36,474

149 Warren County

5,721

150 Washington County

21,111

151 Wayne County

30,327

152 Webster County Unified * 2,791

153 Wheeler County

7,939

154 White County

27,273

155 Whitfield County

103,184

156 Wilcox County

9,298

157 Wilkes County

10,211

158 Wilkinson County

9,444

159 Worth County

21,921

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

RLGF reporting
period
2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011

NR - No report submitted

* - Consolidated county/city government
C- 2