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