$ GEORGIA LOCAL GOVERNMENT FINANCE 2000 Municipal Governments Fiscal Planning Guide Georgia Department of Community Affairs December 2001 2000 Fiscal Planning Guide GEORGIA LOCAL GOVERNMENT FINANCE 2000 MUNICIPAL GOVERNMENT FISCAL PLANNING GUIDE GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS Research Services 60 Executive Park South, N.E. Atlanta, Georgia 30329-2231 (404) 679-4940 An Equal Opportunity Employer If you are disabled and would wish to receive this publication in an alternative format, please contact the Georgia Department of Community Affairs at: (404) 679-4940 or 1 (800) 651-7954 (TDD) The Fiscal Planning Guide provides data collected from municipal governments in Georgia through the 2000 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 municipal 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 nineteen 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 annual survey of local government finances obtains data for the most recent fiscal year which ended for each local government between July 1 and the following June 30 of each year. Data in this report is for the fiscal year, which ended between July 1, 1999 and June 30, 2000. For that reason, the data reported does not conform to a specific 12-month calendar period, since governments may have differing fiscal years. In addition, governments are not required to use TABLE OF CONTENTS Introduction ................................................... 1 Using this Guide ............................................ 2 Group Population Ranges.............................. 3 Municipal Population Group Ranges............. 3 T Total, all Municipalities.................T - 1 A Population 50,000 and Above ...... A - 1 B 25,000 - 49,999 ............................ B - 1 C 10,000 - 24,999 ............................ C - 1 D 5,000 - 9,999 ................................ D - 1 E 2,500 - 4,999 .................................E - 1 F 1,000 - 2,499 .................................F - 1 G 500 - 999 ...................................... G - 1 H Less than 500................................ H - 1 Appendix A. Glossary.............................. A - 1 Appendix B. Data Categories .................. B - 1 Appendix C. Index to Municipalities....... C - 1 1 2000 Fiscal Planning Guide audited data in responding to the survey. Therefore, a degree of caution must be used when analyzing and interpreting the data. In addition, as governments use different accounting systems, certain data requested in the survey may not be available from each local government in the exact format requested. Using this Guide Comparing Local Finances Municipal 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: A Word About The Tables Each set of tables is preceded by a brief profile showing the number of municipalities in the group, their population range, and the total population of the group. Table Contents STEP 1. Determine the population group of the government. To do this, use Appendix C, which lists all municipalities alphabetically, along with their 2000 population and the population group to which they belong (A through H). 1 General revenues by source 2 General Operating Expenditures by Category 3 Leading Capital expenditures 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. 4 Debt Issued, Retired, Outstanding at End of Year and Interest Paid on Debt 5 Cash and Investment Assets Held at End of Year 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: 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 Department of Community Affairs Research Services (404) 679-4907 2nd Best Option: Compile the data from your copy of the DCA local government finance survey, as completed in 2000 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. 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. Per Capita Amount: Total amount for any item or category divided by the estimated 2 2000 Fiscal Planning Guide total 2000 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 will begin using the new Uniform Chart of Accounts for Local Governments in their fiscal year ending in 2001. Conversion to the uniform chart will provide greater uniformity in local government financial reporting. However, since local governments in Georgia are not yet required to conform to a "standard chart of accounts," these governments may not use the same terminology. This lack of uniformity can cause problems, but two features in this guide are designed to minimize confusion. First, Appendix B outlines Municipal Population Group Ranges 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. Group A B C D E F G H Total Population range 50,000 and Above 25,000 - 49,999 10,000 - 24,999 5,000 - 9,999 2,500 - 4,999 1,000 - 2,499 500 - 999 Less than 500 All municipalities Number in group 6 11 42 41 69 109 88 162 528 Number reporting 6 11 42 41 69 108 88 154 519 Population ranges are based upon actual counts for 2000 provided by the Bureau of the Census. The governments of Athens-Clarke County, Augusta-Richmond County and Columbus-Muscogee County are surveyed as consolidated governments and are reported in that section of the County Fiscal Planning Guide report. 3 2000 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 2000 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 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. Terms Used in Table 10 Other Current Expenditures: Expenditures for current operations (non-capital expenditures) not listed elsewhere in Table 10. A - 1 2000 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 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 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 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 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 General administration General government buildings General insurance Legal fees Municipal court Public Safety and Corrections Police department Jail Fire department Community Development Community development Building inspection and regulation Highways Highways, roads and bridges Drainage Health and Human Service Municipal hospital Payments to other hospitals Public health Public welfare Ambulance service Leisure Services Parks and recreation Libraries Public Works Parking facilities Natural resources Garbage and trash collection Garbage and trash disposal (landfill) Education Expended by general government Other Expenditures B - 1 2000 Fiscal Planning Guide 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 2000 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2000 Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes T 519 All Groups 2,696,450 T FY '00 Average amount ($) Per capita amount ($) 3,979,454 765.95 916,743 808,532 108,212 176.45 155.62 20.83 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 864,209 691,132 1,574 171,503 166.34 133.03 0.30 33.01 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 744,269 122,375 182,165 140,116 288,758 10,855 143.25 23.55 35.06 26.97 55.58 2.09 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 247,179 373,223 158,638 0 75,719 138,758 47.58 71.84 30.48 0.00 14.60 26.76 Service Charges and Other Revenues Service charge revenues Other revenues 833,831 303,514 528,714 160.49 58.53 101.96 T - 1 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) T - 2 T FY '00 Average amount ($) Per capita amount ($) 3,279,403 625,526 85,527 0 676 409,027 52,789 61,445 15,615 1,336,806 0 863,875 0 72,024 416,603 629.16 120.01 16.41 0.00 0.13 78.47 10.13 11.86 3.01 256.47 0.00 163.81 0.00 13.66 79.00 66,744 0 0 0 0 0 66,744 12.81 0.00 0.00 0.00 0.00 0.00 12.81 25,211 4.84 117 0.02 19 0.00 3,977 0.75 16,099 3.05 5,294 1.00 0 0.00 194,901 771 607 165,637 26,775 37.39 0.15 0.12 31.96 5.17 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating T FY '00 Average amount ($) 334,932 326,392 12,257 Per capita amount ($) 64.26 61.89 2.37 236,240 224,817 13,951 45.32 42.63 2.69 45,215 8.57 136,905 50,210 86,195 26.27 9.63 16.63 276,021 53.26 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Education - general govt. (Const.) 2 Natural resources (Const.) 3 Drainage (Const.) 4 Other expenditures (Const.) 5 General government buildings (Const.) 6 Highways and streets (Const.) 7 Parks and recreation (Const.) 8 Fire department (Const.) 9 Community development (Const.) 10 Parks and recreation (Land) 11 Municipal court (Const.) 12 Jail (Const.) 13 Police department (Const.) 14 Police department (Land) 15 General administration (Land) 273,894 293,181 5,253,890 1,053,745 1,039,130 1,326,359 519,601 412,757 537,871 407,233 221,485 171,835 388,141 174,607 375,195 102,228 74,862 52.65 56.36 492.49 310.66 54.82 47.26 33.17 28.78 27.07 16.42 16.04 14.62 13.92 13.01 12.04 11.00 9.33 T - 3 2000 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 56,444,852 4,961,365 837,490 704,088 446,433 2,015.71 95.04 148.90 47.80 129.96 609,516 528,843 129,791 216,764 266,724 74.51 22.73 25.31 20.05 89.39 14,840,987 11,777,880 1,661,305 1,413,710 354,730 1,775.39 547.35 322.68 126.85 132.13 540,036 639,669 63,636 66,017 10,965 65.75 27.95 12.18 6.20 3.54 T FY '00 Number reporting 25 12 95 108 45 257 56 234 186 64 254 61 247 183 45 255 57 229 178 63 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 1,038,673 11,847,365 4,091,051 Per capita amount ($) 150.13 727.68 786.04 Number reporting 266 82 518 T - 4 2000 Municipal Fiscal Planning Guide T FY '00 Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose 1 Multi-purpose 2 Solid waste system 3 All other 4 Jails 5 Education 6 Water/sewer system 7 Parks and recreation facilities 8 Highways, streets and drainage 9 Parks and recreation facilites 10 Law enforcement and corrections 11 Industrial revenue bonds 12 Gas utility system 13 All other 14 Public buildings 15 Education Type of issue G.O. revenue bond revenue bond G.O. G.O. revenue bond revenue bond G.O. G.O. G.O. revenue bond revenue bond lease pool G.O. other long-term Average amount ($) 43,263,351 27,016,250 12,518,487 12,043,004 11,144,583 10,521,630 7,398,750 7,345,254 5,710,664 4,207,500 3,888,020 3,648,485 2,797,305 2,717,295 2,285,000 Number reporting 10 4 16 1 12 245 4 4 7 2 3 4 54 16 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 ---- Average amount ($) Number reporting ---- Expenditures ---- Average amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 1,772,594 437 2,217,418 437 13,361,431 48 11,464,467 48 2,942,575 81 2,670,229 79 30,201,663 14 22,542,242 14 1,449,318 78 1,554,349 78 1,570,414 52 2,018,071 51 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Average amount ($) 376,165 2,140,674 2,516,839 As % of current operations 11.5% 65.7% 77.2% T - 5 2000 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Electric supply system 2 Airport 3 Gas supply system 4 Water and sewer system 5 Real and personal property taxes 6 Local option sales tax 7 Solid waste system 8 Special purpose sales tax 9 Other enterprise funds 10 Garbage and trash collection charges 11 Franchise payments taxes 12 Fines, forfeits and court fees 13 MARTA sales tax 14 Federal intergovernmental revenues 15 Insurance premiums taxes 16 Hotel/motel tax 17 State intergovernmental revenues 18 Business licenses and occupational taxes 19 Interest earnings on investments 20 Alcoholic beverage taxes 21 All additional revenues 22 Other service charges 23 Other local intergovernmental revenues 24 Motor vehicle taxes 25 Landfill fees 26 Building permits 27 Public utilities taxes 28 Ambulance charges 29 Parks and recreation charges 30 Receipts from sale of materials 31 Other excise and special use taxes 32 Rents and royalties 33 Fire service subscription fees 34 Alcoholic beverage taxes 35 Other licenses, permits and fees 36 Intangible taxes (regular and recording) 37 Tax collection fees 38 Cemetery fees 39 Receipts from sale of real property 40 Special assessments 41 FIFA, penalties, interest and cost 42 Parking facilities and meters 43 Mobile home taxes 44 Railroad equipment tax 45 Fee collections of county officers 46 Hospital charges 47 State DHR health grants T - 6 T FY '00 Per capita amount ($) 3,798.60 1,214.41 619.40 386.55 337.75 163.30 160.01 107.11 104.40 93.95 59.68 57.56 44.66 40.08 36.74 35.34 34.29 33.01 30.41 24.89 24.30 23.69 20.45 18.59 14.75 12.69 11.57 10.51 10.00 9.48 8.83 8.46 8.28 7.27 5.92 3.82 3.14 2.63 2.16 2.10 1.92 1.75 1.75 0.67 0.33 0.00 0.00 0.00 Percent of total revenues 100.0% 32.0% 16.3% 10.2% 8.9% 4.3% 4.2% 2.8% 2.7% 2.5% 1.6% 1.5% 1.2% 1.1% 1.0% 0.9% 0.9% 0.9% 0.8% 0.7% 0.6% 0.6% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Gas supply system 5 Debt service costs 6 Police department 7 Education (general government) 8 Other enterprise funds 9 Solid waste system 10 Construction (non-utility) 11 Fire department 12 General administration 13 Other general expenditures 14 Tax assessor/appraiser 15 Highways and streets 16 Purchase of equipment and land 17 Garbage and trash collection 18 Parks and recreation 19 Community development 20 Garbage and trash disposal 21 County/municipal hospital 22 Ambulance service 23 Jail 24 General insurance 25 Financial administration 26 Municipal court 27 Public welfare and social services 28 General government buildings 29 Building inspection and regulation 30 Drainage 31 Libraries 32 Legal fees 33 Public health 34 Natural resources 35 Payments to other hospitals 36 Parking facilities and meters Per capita amount ($) 3,912.44 1,036.41 462.32 425.93 349.98 226.03 167.20 126.84 119.61 115.13 105.61 92.40 78.47 72.52 66.08 63.09 56.90 56.18 48.35 22.70 22.44 22.12 21.36 21.30 21.16 20.94 16.13 14.23 14.21 12.69 8.01 7.90 6.13 3.66 3.23 3.00 2.20 T FY '00 Percent of total expenditures 100.0% 26.5% 11.8% 10.9% 8.9% 5.8% 4.3% 3.2% 3.1% 2.9% 2.7% 2.4% 2.0% 1.9% 1.7% 1.6% 1.5% 1.4% 1.2% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% T -7 2000 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2000 Population = A 6 50,000 and Above 860,260 A FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 153,768,973 1,072.48 Property Taxes Real and personal property taxes All other property taxes 35,574,776 32,352,905 3,221,871 248.12 225.65 22.47 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 31,622,778 27,538,143 0 4,084,635 220.56 192.07 0.00 28.49 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 27,485,740 3,576,057 5,502,807 7,981,550 10,046,619 378,708 191.70 24.94 38.38 55.67 70.07 2.64 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 11,084,903 18,663,320 7,153,485 0 2,487,798 9,022,037 77.31 130.17 49.89 0.00 17.35 62.93 Service Charges and Other Revenues Service charge revenues Other revenues 29,337,456 10,916,390 18,421,065 204.62 76.14 128.48 A -1 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) A -2 A FY '00 Average amount ($) Per capita amount ($) 126,246,685 20,225,538 3,358,940 0 0 12,807,632 2,383,657 1,630,642 44,669 52,099,168 0 29,306,276 0 4,888,739 17,904,153 880.52 141.07 23.43 0.00 0.00 89.33 16.63 11.37 0.31 363.37 0.00 204.40 0.00 34.10 124.87 3,949,023 0 0 0 0 0 3,949,023 27.54 0.00 0.00 0.00 0.00 0.00 27.54 882,110 6.15 0 0.00 0 0.00 83,730 0.58 798,380 5.57 0 0.00 0 0.00 5,444,112 15,733 0 5,310,106 118,273 37.97 0.11 0.00 37.04 0.82 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating A FY '00 Average amount ($) 10,475,157 9,855,239 619,918 Per capita amount ($) 73.06 68.74 4.32 9,645,165 9,645,165 0 67.27 67.27 0.00 0 0.00 5,583,335 1,749,136 3,834,199 38.94 12.20 26.74 17,943,079 125.15 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Drainage (Const.) 2 Other expenditures (Const.) 3 Parks and recreation (Land) 4 Highways and streets (Const.) 5 Parks and recreation (Const.) 6 Community development (Const.) 7 Fire department (Const.) 8 Police department (Const.) 9 Police department (Land) 10 Garbage and trash collection (Const.) 11 Highways and streets (Land) 12 Fire department (Land) 13 Other expenditures (Land) 14 General administration (Land) 15 General administration (Const.) 16 Financial administration (Land) 17 Public welfare and social services (Land) 18 Garbage and trash collection (Land) A- 3 6,809,366 9,769,891 8,445,529 5,328,405 3,010,160 1,523,654 1,248,882 934,373 679,900 555,204 913,631 479,446 709,871 634,514 677,273 526,241 156,994 190,701 71,803 218,099 47.49 68.14 88.78 58.48 20.99 17.17 14.07 10.58 8.05 6.57 6.37 6.04 4.95 4.43 4.22 3.67 2.00 1.31 1.22 1.18 2000 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 562,072,500 14,014,151 0 3,298,729 0 2,278.30 70.89 0.00 18.27 0.00 11,953,000 2,944,167 852,644 3,133,825 0 74.57 20.53 8.18 20.06 0.00 542,515,501 85,288,742 16,440,488 26,032,989 0 3,384.33 594.86 157.74 166.68 0.00 17,789,391 4,272,790 820,680 1,554,584 0 110.97 29.80 7.87 9.10 0.00 A FY '00 Number reporting 2 3 0 4 0 5 6 2 5 0 5 6 2 5 0 5 6 2 4 0 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 59,889,782 191,331,893 168,863,773 A -4 Per capita amount ($) 287.51 1,056.25 1,177.76 Number reporting 3 4 6 2000 Municipal Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Multi-purpose 3 Solid waste system 4 Education 5 All other 6 Water/sewer system 7 All other 8 Parks and recreation facilities 9 Public buildings 10 Industrial revenue bonds 11 Multi-purpose 12 Highways, streets and drainage revenue bond 427,576,250 4 G.O. 197,350,000 2 revenue bond 49,755,000 2 G.O. 37,892,500 2 lease pool 35,069,755 3 other long-term 31,359,033 1 revenue bond 25,110,000 2 revenue bond 17,685,000 1 G.O. 14,360,000 2 revenue bond 7,985,000 1 lease pool 7,265,563 3 G.O. 4,650,000 2 A FY '00 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 62,410,449 5 91,122,519 5 74,770,292 2 63,668,511 2 9,881,294 1 9,787,918 1 209,191,514 2 154,548,691 2 11,519,548 4 12,599,988 4 7,049,959 4 9,224,174 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 8,021,400 91,141,682 99,163,081 As % of current operations 6.4% 72.2% 78.5% A -5 2000 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Electric supply system 2 Airport 3 Water and sewer system 4 Real and personal property taxes 5 Local option sales tax 6 Gas supply system 7 Solid waste system 8 Special purpose sales tax 9 Other enterprise funds 10 Franchise payments taxes 11 Garbage and trash collection charges 12 Federal intergovernmental revenues 13 Hotel/motel tax 14 Business licenses and occupational taxes 15 State intergovernmental revenues 16 Fines, forfeits and court fees 17 Insurance premiums taxes 18 Interest earnings on investments 19 All additional revenues 20 Other service charges 21 Alcoholic beverage taxes 22 Motor vehicle taxes 23 Other local intergovernmental revenues 24 Public utilities taxes 25 Rents and royalties 26 Building permits 27 Other excise and special use taxes 28 Alcoholic beverage taxes 29 Parks and recreation charges 30 Other licenses, permits and fees 31 Receipts from sale of materials 32 Intangible taxes (regular and recording) 33 Special assessments 34 Cemetery fees 35 FIFA, penalties, interest and cost 36 Receipts from sale of real property 37 Parking facilities and meters 38 Fire service subscription fees 39 Mobile home taxes 40 Railroad equipment tax 41 Landfill fees 42 Ambulance charges 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees A -6 A FY '00 Per capita amount ($) 3,898.01 1,102.10 814.40 408.98 225.65 206.15 128.43 119.67 117.57 77.38 77.19 70.44 62.93 55.67 51.09 49.89 42.77 38.38 37.40 32.08 28.14 24.94 19.47 17.35 15.89 14.57 14.49 7.90 7.81 6.85 5.67 4.21 4.04 1.95 1.87 1.87 1.25 0.70 0.40 0.27 0.19 0.01 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 28.3% 20.9% 10.5% 5.8% 5.3% 3.3% 3.1% 3.0% 2.0% 2.0% 1.8% 1.6% 1.4% 1.3% 1.3% 1.1% 1.0% 1.0% 0.8% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.4% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Airport 3 Water and sewer system 4 Debt service costs 5 Police department 6 Construction (non-utility) 7 Solid waste system 8 Gas supply system 9 Other general expenditures 10 Fire department 11 Other enterprise funds 12 General administration 13 Highways and streets 14 Parks and recreation 15 Purchase of equipment and land 16 Garbage and trash collection 17 General insurance 18 Jail 19 Municipal court 20 Community development 21 Public welfare and social services 22 Financial administration 23 General government buildings 24 Drainage 25 Building inspection and regulation 26 Garbage and trash disposal 27 Public health 28 Legal fees 29 Parking facilities and meters Per capita amount ($) 3,947.92 938.46 601.67 597.13 271.05 204.40 132.09 130.90 127.22 125.15 124.87 101.24 89.33 68.74 67.27 64.09 57.45 42.00 37.45 27.54 26.74 25.18 23.43 16.63 12.92 12.20 12.08 5.17 4.56 0.97 A FY '00 Percent of total expenditures 100.0% 23.8% 15.2% 15.1% 6.9% 5.2% 3.3% 3.3% 3.2% 3.2% 3.2% 2.6% 2.3% 1.7% 1.7% 1.6% 1.5% 1.1% 0.9% 0.7% 0.7% 0.6% 0.6% 0.4% 0.3% 0.3% 0.3% 0.1% 0.1% 0.0% A -7 2000 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2000 Population = B 11 25,000 - 49,999 384,416 B FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 24,976,676 714.70 Property Taxes Real and personal property taxes All other property taxes 7,381,120 6,461,607 919,513 211.21 184.90 26.31 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 4,736,522 3,732,908 0 1,003,614 135.53 106.82 0.00 28.72 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 4,278,847 666,760 1,110,933 512,542 1,858,922 129,688 122.44 19.08 31.79 14.67 53.19 3.71 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 1,296,540 1,842,958 944,982 0 672,496 225,481 37.10 52.74 27.04 0.00 19.24 6.45 Service Charges and Other Revenues Service charge revenues Other revenues 5,440,688 1,854,421 3,586,266 155.68 53.06 102.62 B -1 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) B -2 B FY '00 Average amount ($) Per capita amount ($) 19,146,787 4,276,328 689,799 0 0 2,476,170 326,251 618,549 165,560 8,361,711 0 4,794,894 0 241,751 3,325,066 547.88 122.37 19.74 0.00 0.00 70.86 9.34 17.70 4.74 239.27 0.00 137.21 0.00 6.92 95.15 291,670 8.35 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 291,670 8.35 197,802 5.66 0 0.00 0 0.00 34,941 1.00 147,929 4.23 14,932 0.43 0 0.00 865,854 964 22,724 811,591 30,575 24.78 0.03 0.65 23.22 0.87 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating B FY '00 Average amount ($) 1,762,312 1,735,289 27,023 Per capita amount ($) 50.43 49.65 0.77 1,657,923 1,482,967 174,956 47.44 42.43 5.01 31,920 0.91 1,018,847 303,899 714,948 29.15 8.70 20.46 682,420 19.53 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 General government buildings (Const.) 2 Parks and recreation (Const.) 3 Police department (Const.) 4 Highways and streets (Const.) 5 Other expenditures (Const.) 6 Fire department (Const.) 7 Other expenditures (Land) 8 Highways and streets (Land) 9 Drainage (Const.) 10 Police department (Land) 11 Garbage and trash collection (Land) 12 Community development (Const.) 13 Parks and recreation (Land) 14 General administration (Land) 15 General administration (Const.) 16 Fire department (Land) 17 Garbage and trash collection (Const.) 18 Public welfare and social services (Const.) B- 3 1,170,050 3,574,795 2,347,853 1,926,596 1,951,555 1,421,504 967,228 705,645 272,140 287,497 284,076 238,419 177,855 166,531 165,448 154,444 125,747 98,256 70,090 64,189 33.48 102.29 62.03 56.29 55.99 41.59 30.57 17.10 8.97 8.23 7.23 6.82 5.04 4.61 4.57 4.42 3.60 2.81 2.51 2.47 2000 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 61,540,000 0 2,682,505 983,505 6,000,000 2,086.81 0.00 88.38 27.86 171.53 2,501,433 1,069,000 1,040,662 484,385 6,000,000 70.90 32.98 29.06 13.59 171.53 44,012,192 19,793,683 6,425,760 1,785,191 0 1,247.38 610.61 180.21 50.07 0.00 1,664,706 1,075,913 302,753 60,371 135,425 47.18 33.19 8.45 1.69 3.87 B FY '00 Number reporting 3 0 4 8 1 10 6 5 10 1 10 6 6 10 0 10 6 5 10 1 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 1,959,131 9,762,241 19,920,487 B -4 Per capita amount ($) 54.27 279.18 570.02 Number reporting 9 6 11 2000 Municipal Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Highways, streets and drainage 3 Parks and recreation facilites 4 All other 5 Multi-purpose 6 Education 7 Gas utility system 8 Solid waste system 9 Water/sewer system 10 Public buildings 11 Law enforcement and corrections 12 Parks and recreation facilities revenue bond 39,309,983 10 G.O. 20,071,660 1 G.O. 15,907,500 2 revenue bond 11,516,074 2 G.O. 10,104,667 3 G.O. 8,585,000 3 revenue bond 7,989,941 1 revenue bond 7,665,000 1 other long-term 6,934,351 5 G.O. 5,565,000 1 G.O. 4,000,000 1 revenue bond 3,957,500 2 B FY '00 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 12,052,182 9 14,266,799 9 27,585,067 2 24,277,494 2 14,156,544 2 11,528,889 2 230,254 2 640,268 2 3,721,636 6 4,759,920 6 1,300,998 4 1,789,614 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 3,720,730 11,779,297 15,500,027 As % of current operations 19.4% 61.5% 81.0% B -5 2000 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Landfill fees 5 Real and personal property taxes 6 Local option sales tax 7 Solid waste system 8 Special purpose sales tax 9 Franchise payments taxes 10 Garbage and trash collection charges 11 Fines, forfeits and court fees 12 Other enterprise funds 13 Insurance premiums taxes 14 All additional revenues 15 State intergovernmental revenues 16 Other local intergovernmental revenues 17 Interest earnings on investments 18 Business licenses and occupational taxes 19 Alcoholic beverage taxes 20 Hotel/motel tax 21 Motor vehicle taxes 22 Other service charges 23 Building permits 24 Parks and recreation charges 25 Federal intergovernmental revenues 26 Other excise and special use taxes 27 Airport 28 Receipts from sale of materials 29 Public utilities taxes 30 Alcoholic beverage taxes 31 Ambulance charges 32 Intangible taxes (regular and recording) 33 Rents and royalties 34 Other licenses, permits and fees 35 Tax collection fees 36 Cemetery fees 37 FIFA, penalties, interest and cost 38 Receipts from sale of real property 39 Mobile home taxes 40 Special assessments 41 Railroad equipment tax 42 Parking facilities and meters 43 Fee collections of county officers 44 Fire service subscription fees 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants B -6 B FY '00 Per capita amount ($) 2,771.31 841.10 378.51 333.83 196.24 184.90 139.38 102.11 101.19 53.19 50.51 41.82 33.90 31.79 31.53 27.04 23.89 21.09 19.27 19.08 16.55 15.73 13.61 12.16 11.54 10.40 9.12 8.61 6.25 4.81 4.75 4.29 4.20 4.10 4.08 3.36 2.13 1.90 1.71 0.55 0.52 0.28 0.28 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 30.4% 13.7% 12.0% 7.1% 6.7% 5.0% 3.7% 3.7% 1.9% 1.8% 1.5% 1.2% 1.1% 1.1% 1.0% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Gas supply system 4 Debt service costs 5 Police department 6 Solid waste system 7 Construction (non-utility) 8 Fire department 9 General administration 10 Garbage and trash collection 11 Highways and streets 12 Other enterprise funds 13 Parks and recreation 14 Purchase of equipment and land 15 Airport 16 General insurance 17 Other general expenditures 18 Community development 19 Financial administration 20 Public welfare and social services 21 Building inspection and regulation 22 General government buildings 23 Education (general government) 24 Garbage and trash disposal 25 Municipal court 26 Jail 27 Legal fees 28 Libraries 29 Natural resources 30 Public health 31 Ambulance service 32 Drainage 33 Parking facilities and meters Per capita amount ($) 2,677.31 740.25 395.17 308.25 206.42 137.21 130.60 125.06 95.15 70.86 55.74 49.65 46.63 45.76 37.81 23.94 23.47 23.28 22.29 21.43 20.47 14.00 12.75 12.58 12.05 9.42 9.30 8.54 8.00 3.98 2.90 2.47 1.58 0.30 B FY '00 Percent of total expenditures 100.0% 27.6% 14.8% 11.5% 7.7% 5.1% 4.9% 4.7% 3.6% 2.6% 2.1% 1.9% 1.7% 1.7% 1.4% 0.9% 0.9% 0.9% 0.8% 0.8% 0.8% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.3% 0.3% 0.1% 0.1% 0.1% 0.1% 0.0% B -7 2000 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2000 Population = C 42 10,000 - 24,999 629,015 C FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 9,528,339 636.22 Property Taxes Real and personal property taxes All other property taxes 2,181,671 1,877,330 304,340 145.67 125.35 20.32 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 2,205,414 1,537,908 19,450 648,057 147.26 102.69 1.30 43.27 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 1,834,755 361,416 472,244 262,091 707,092 31,912 122.51 24.13 31.53 17.50 47.21 2.13 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 633,359 543,181 248,277 0 184,667 110,237 42.29 36.27 16.58 0.00 12.33 7.36 Service Charges and Other Revenues Service charge revenues Other revenues 2,129,959 769,269 1,360,690 142.22 51.36 90.85 C -1 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) C -2 C FY '00 Average amount ($) Per capita amount ($) 8,248,033 1,532,284 220,831 0 0 976,488 112,808 170,718 51,441 3,295,090 0 2,314,700 0 61,330 919,060 550.73 102.31 14.75 0.00 0.00 65.20 7.53 11.40 3.43 220.02 0.00 154.55 0.00 4.10 61.37 112,386 7.50 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 112,386 7.50 84,413 5.64 0 0.00 0 0.00 10,171 0.68 18,799 1.26 55,443 3.70 0 0.00 527,038 2,340 1,334 413,186 110,178 35.19 0.16 0.09 27.59 7.36 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating C FY '00 Average amount ($) 885,286 866,764 18,522 Per capita amount ($) 59.11 57.87 1.24 600,199 546,054 54,145 40.08 36.46 3.62 452,973 30.25 344,041 192,514 151,527 22.97 12.85 10.12 414,322 27.66 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Education - general govt. (Const.) 2 General government buildings (Const.) 3 Parks and recreation (Const.) 4 Drainage (Const.) 5 Highways and streets (Const.) 6 Other expenditures (Const.) 7 Fire department (Const.) 8 General government buildings (Land) 9 General administration (Land) 10 Police department (Land) 11 Jail (Const.) 12 Fire department (Land) 13 Highways and streets (Land) 14 Community development (Const.) 15 Garbage and trash collection (Land) 16 Parks and recreation (Land) 17 General administration (Const.) 18 Garbage and trash disposal (Land) C- 3 940,149 672,863 5,253,890 906,688 489,070 405,090 419,136 421,457 327,228 271,566 223,690 216,785 174,607 188,581 186,439 177,367 156,508 113,575 97,070 90,530 62.77 44.93 492.49 52.77 33.07 27.97 27.64 23.52 18.29 17.11 14.77 14.39 13.01 12.69 12.48 11.30 10.36 7.39 6.51 6.13 2000 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 16,963,100 12,043,004 1,733,027 1,300,400 1,903,750 1,191.26 1,036.31 119.89 89.12 136.00 1,679,275 322,767 347,920 370,373 647,040 114.36 21.62 24.92 25.09 48.45 10,472,810 4,796,590 4,876,715 1,907,754 2,334,880 719.66 321.29 346.95 128.10 157.08 548,943 242,756 167,997 88,276 38,331 37.59 16.26 11.93 5.95 2.87 C FY '00 Number reporting 5 1 14 26 4 30 11 24 33 3 32 11 26 35 3 30 11 24 32 3 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 1,345,130 7,978,889 10,577,758 C -4 Per capita amount ($) 92.25 508.49 706.29 Number reporting 25 15 42 2000 Municipal Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 All other 2 Jails 3 Water/sewer system 4 Education 5 Multi-purpose 6 Law enforcement and corrections 7 Water/sewer system 8 Parks and recreation facilities 9 Multi-purpose 10 All purposes 11 Education 12 Gas utility system revenue bond 17,861,249 7 G.O. 12,043,004 1 revenue bond 7,533,747 27 G.O. 6,718,750 4 other long-term 5,710,000 1 G.O. 4,415,000 1 other long-term 4,352,757 23 revenue bond 3,995,000 1 G.O. 2,512,500 2 short-term 2,334,880 3 other long-term 2,285,000 1 revenue bond 1,805,000 1 C FY '00 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 4,375,654 33 4,725,358 32 22,509,137 12 18,460,960 12 6,143,257 16 5,638,232 16 635,804 6 821,992 6 1,717,616 19 1,572,659 19 2,359,825 18 2,887,002 18 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 1,371,591 5,097,980 6,469,571 As % of current operations 16.6% 61.8% 78.4% C -5 2000 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Other enterprise funds 5 Local option sales tax 6 Real and personal property taxes 7 Special purpose sales tax 8 Solid waste system 9 Garbage and trash collection charges 10 Franchise payments taxes 11 Airport 12 Fines, forfeits and court fees 13 MARTA sales tax 14 Insurance premiums taxes 15 Business licenses and occupational taxes 16 Alcoholic beverage taxes 17 Interest earnings on investments 18 Landfill fees 19 Hotel/motel tax 20 State intergovernmental revenues 21 Other service charges 22 All additional revenues 23 Ambulance charges 24 Receipts from sale of materials 25 Other local intergovernmental revenues 26 Motor vehicle taxes 27 Parks and recreation charges 28 Building permits 29 Other excise and special use taxes 30 Federal intergovernmental revenues 31 Public utilities taxes 32 Special assessments 33 Alcoholic beverage taxes 34 Receipts from sale of real property 35 Rents and royalties 36 Tax collection fees 37 Intangible taxes (regular and recording) 38 Cemetery fees 39 Other licenses, permits and fees 40 Parking facilities and meters 41 Fire service subscription fees 42 FIFA, penalties, interest and cost 43 Railroad equipment tax 44 Mobile home taxes 45 Fee collections of county officers 46 Hospital charges 47 State DHR health grants C -6 C FY '00 Per capita amount ($) 3,431.89 1,475.57 426.08 296.52 156.20 145.06 127.64 117.08 112.43 59.43 47.21 43.00 41.68 40.08 32.17 26.84 24.13 21.63 21.30 19.99 17.66 17.62 17.41 16.68 15.97 15.77 13.87 12.43 11.53 10.94 9.67 6.20 4.81 4.43 3.52 3.39 2.64 2.59 2.22 2.08 2.02 1.85 1.82 0.36 0.34 0.00 0.00 0.00 Percent of total revenues 100.0% 43.0% 12.4% 8.6% 4.6% 4.2% 3.7% 3.4% 3.3% 1.7% 1.4% 1.3% 1.2% 1.2% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Debt service costs 5 Other enterprise funds 6 Education (general government) 7 Police department 8 Solid waste system 9 Fire department 10 Construction (non-utility) 11 General administration 12 Purchase of equipment and land 13 Highways and streets 14 Garbage and trash collection 15 Airport 16 Ambulance service 17 Other general expenditures 18 Parks and recreation 19 Garbage and trash disposal 20 Financial administration 21 General insurance 22 Community development 23 Building inspection and regulation 24 General government buildings 25 Municipal court 26 Libraries 27 Jail 28 Public welfare and social services 29 Legal fees 30 Drainage 31 Parking facilities and meters 32 Public health 33 Natural resources Per capita amount ($) 3,545.71 1,210.20 391.05 322.53 232.79 191.10 190.34 157.41 103.77 94.42 79.90 65.20 64.31 57.87 55.89 55.59 44.94 44.55 41.71 21.86 19.61 16.82 15.20 13.84 12.27 9.08 7.40 6.83 4.84 4.22 3.10 2.47 2.35 2.24 C FY '00 Percent of total expenditures 100.0% 34.1% 11.0% 9.1% 6.6% 5.4% 5.4% 4.4% 2.9% 2.7% 2.3% 1.8% 1.8% 1.6% 1.6% 1.6% 1.3% 1.3% 1.2% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% C -7 2000 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2000 Population = D 41 5,000 - 9,999 294,310 D FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 3,949,680 550.23 Property Taxes Real and personal property taxes All other property taxes 886,189 751,749 134,440 123.45 104.73 18.73 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 764,808 615,449 0 149,358 106.54 85.74 0.00 20.81 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 849,202 160,574 233,827 78,292 367,353 9,156 118.30 22.37 32.57 10.91 51.18 1.28 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 227,228 187,396 84,195 0 56,053 47,148 31.65 26.11 11.73 0.00 7.81 6.57 Service Charges and Other Revenues Service charge revenues Other revenues 1,034,858 367,139 667,718 144.16 51.15 93.02 D -1 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) D -2 D FY '00 Average amount ($) Per capita amount ($) 3,509,264 699,146 69,222 0 8,530 467,286 55,351 62,079 36,679 1,479,605 0 1,108,026 0 29,227 342,352 488.87 97.40 9.64 0.00 1.19 65.10 7.71 8.65 5.11 206.12 0.00 154.36 0.00 4.07 47.69 36,822 5.13 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 36,822 5.13 12,754 1.78 0 0.00 0 0.00 8,091 1.13 4,664 0.65 0 0.00 0 0.00 356,145 0 209 312,813 43,123 49.61 0.00 0.03 43.58 6.01 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating D FY '00 Average amount ($) 457,016 434,805 22,211 Per capita amount ($) 63.67 60.57 3.09 225,262 199,071 26,191 31.38 27.73 3.65 179 0.02 142,709 65,962 76,747 19.88 9.19 10.69 99,626 13.88 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Municipal court (Const.) 2 Other expenditures (Const.) 3 General administration (Const.) 4 Highways and streets (Const.) 5 Community development (Const.) 6 Drainage (Const.) 7 Fire department (Const.) 8 General government buildings (Const.) 9 Police department (Const.) 10 Fire department (Land) 11 Police department (Land) 12 General government buildings (Land) 13 Parks and recreation (Land) 14 Parks and recreation (Const.) 15 Community development (Land) 16 Highways and streets (Land) 17 Garbage and trash collection (Land) 18 General administration (Land) D- 3 401,212 193,649 732,424 426,590 223,236 175,459 124,690 130,798 113,033 140,991 143,665 107,238 103,298 100,314 91,575 75,277 87,233 72,693 70,619 54,432 55.89 26.98 105.25 52.66 32.60 24.61 19.05 18.83 17.45 16.89 16.65 15.38 14.42 13.62 12.45 11.14 10.42 10.38 9.40 7.63 2000 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 1,662,500 288,008 915,516 559,920 0 222.62 41.48 124.86 75.02 0.00 195,859 94,801 262,460 132,897 189,077 27.56 12.59 36.10 18.48 29.21 2,714,394 2,649,951 3,155,614 831,476 145,738 381.96 351.95 435.43 115.62 26.43 150,693 142,221 101,647 41,595 11,880 21.19 18.89 14.12 5.78 1.84 D FY '00 Number reporting 4 1 15 11 0 27 4 25 25 5 27 4 25 25 2 26 4 26 25 5 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 478,104 1,266,729 3,569,208 D -4 Per capita amount ($) 67.98 165.72 497.22 Number reporting 28 11 41 2000 Municipal Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Gas utility system 2 All other 3 Water/sewer system 4 Water/sewer system 5 Water/sewer system 6 Public buildings 7 Parks and recreation facilites 8 All other 9 Parks and recreation facilites 10 Highways, streets and drainage 11 Parks and recreation facilities 12 Law enforcement and corrections revenue bond 4,610,000 1 G.O. 4,055,000 1 other long-term 3,052,839 25 revenue bond 2,571,293 26 G.O. 2,552,500 2 lease pool 1,291,957 6 G.O. 1,170,000 1 revenue bond 912,500 2 lease pool 762,025 1 other long-term 604,678 1 other long-term 317,268 1 lease pool 274,635 16 D FY '00 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 1,946,038 36 6,989,627 14 2,616,559 16 54,356 3 590,495 12 547,383 6 2,056,933 36 6,555,255 14 2,602,148 15 76,877 3 616,035 12 447,064 5 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 523,280 2,092,405 2,615,685 As % of current operations 14.9% 59.6% 74.5% D -5 2000 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Local option sales tax 5 Real and personal property taxes 6 Solid waste system 7 Other enterprise funds 8 Special purpose sales tax 9 Fines, forfeits and court fees 10 Garbage and trash collection charges 11 Franchise payments taxes 12 Insurance premiums taxes 13 Alcoholic beverage taxes 14 Business licenses and occupational taxes 15 All additional revenues 16 Hotel/motel tax 17 Landfill fees 18 Interest earnings on investments 19 Public utilities taxes 20 State intergovernmental revenues 21 Other local intergovernmental revenues 22 Receipts from sale of materials 23 Motor vehicle taxes 24 Ambulance charges 25 Fire service subscription fees 26 Federal intergovernmental revenues 27 Other service charges 28 Building permits 29 Parks and recreation charges 30 Other excise and special use taxes 31 Airport 32 Rents and royalties 33 Alcoholic beverage taxes 34 Special assessments 35 Other licenses, permits and fees 36 Cemetery fees 37 Receipts from sale of real property 38 Intangible taxes (regular and recording) 39 FIFA, penalties, interest and cost 40 Tax collection fees 41 Mobile home taxes 42 Railroad equipment tax 43 Parking facilities and meters 44 Fee collections of county officers 45 Hospital charges 46 MARTA sales tax 47 State DHR health grants D -6 D FY '00 Per capita amount ($) 2,555.32 1,018.69 368.99 276.15 114.49 109.35 81.58 78.51 58.03 56.00 52.58 51.18 32.57 22.37 19.98 17.67 14.94 14.51 14.38 13.56 13.54 11.93 11.30 10.94 10.67 10.51 10.32 8.75 8.62 7.95 6.92 6.80 4.01 3.97 2.91 2.42 1.90 1.61 1.43 1.19 1.16 0.61 0.24 0.07 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 39.9% 14.4% 10.8% 4.5% 4.3% 3.2% 3.1% 2.3% 2.2% 2.1% 2.0% 1.3% 0.9% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.4% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 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% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Police department 5 Debt service costs 6 Solid waste system 7 Garbage and trash collection 8 Other enterprise funds 9 Tax assessor/appraiser 10 Fire department 11 General administration 12 Highways and streets 13 Purchase of equipment and land 14 Construction (non-utility) 15 Parks and recreation 16 Other general expenditures 17 Drainage 18 Garbage and trash disposal 19 Community development 20 Financial administration 21 Building inspection and regulation 22 General government buildings 23 General insurance 24 Airport 25 Jail 26 Municipal court 27 Libraries 28 Legal fees 29 Public health 30 Public welfare and social services 31 Natural resources 32 Education (general government) Per capita amount ($) 2,707.27 955.39 375.14 291.89 154.36 128.86 85.10 69.28 67.59 66.08 65.33 65.10 62.60 57.76 48.02 33.30 19.54 18.83 18.32 17.31 16.59 15.21 12.82 11.75 9.61 9.37 8.47 7.37 6.76 4.55 3.32 0.91 0.75 D FY '00 Percent of total expenditures 100.0% 35.3% 13.9% 10.8% 5.7% 4.8% 3.1% 2.6% 2.5% 2.4% 2.4% 2.4% 2.3% 2.1% 1.8% 1.2% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.1% 0.0% 0.0% D -7 2000 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2000 Population = F 108 1,000 - 2,499 176,511 F FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 851,815 521.19 Property Taxes Real and personal property taxes All other property taxes 160,473 135,518 24,955 98.19 82.92 15.27 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 226,535 180,919 0 45,616 138.61 110.70 0.00 27.91 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 182,784 38,969 56,943 13,357 72,527 986 111.84 23.84 34.84 8.17 44.38 0.60 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 26,998 83,973 46,616 0 21,228 16,130 16.52 51.38 28.52 0.00 12.99 9.87 Service Charges and Other Revenues Service charge revenues Other revenues 171,051 66,285 104,766 104.66 40.56 64.10 F -1 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) F -2 F FY '00 Average amount ($) Per capita amount ($) 661,165 184,745 12,374 0 0 142,420 5,969 16,130 7,630 245,451 0 214,951 0 2,076 26,151 403.65 112.79 7.55 0.00 0.00 86.95 3.64 9.94 4.70 149.85 0.00 132.46 0.00 1.28 16.11 2,450 1.50 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 2,450 1.50 2,849 1.74 0 0.00 0 0.00 503 0.31 2,320 1.43 0 0.00 0 0.00 62,234 0 0 45,792 15,866 37.99 0.00 0.00 28.22 9.78 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating F FY '00 Average amount ($) 117,479 113,287 3,104 Per capita amount ($) 71.72 69.81 1.91 20,981 16,546 4,241 12.81 10.20 2.61 8,555 5.27 10,148 6.20 1,467 0.90 8,601 5.30 6,136 3.78 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 General government buildings (Const.) 2 Community development (Const.) 3 Fire department (Const.) 4 General administration (Const.) 5 Parks and recreation (Const.) 6 Other expenditures (Const.) 7 Highways and streets (Const.) 8 Garbage and trash collection (Land) 9 Municipal court (Land) 10 Parks and recreation (Land) 11 Financial administration (Land) 12 Fire department (Land) 13 General administration (Land) 14 Police department (Land) 15 Drainage (Land) 16 Highways and streets (Land) 17 Other expenditures (Land) 18 Community development (Land) F- 3 70,911 59,272 745,262 388,895 228,953 113,148 75,171 79,088 53,240 40,603 41,026 34,050 43,381 35,856 28,235 27,839 29,859 24,460 27,623 17,521 43.70 36.52 313.00 274.26 129.02 62.57 41.49 41.43 33.74 26.27 20.32 19.69 19.59 18.92 16.47 16.22 15.38 13.75 13.22 11.48 2000 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 414,615 681,309 335,291 144,824 263,989 229.58 390.88 201.65 80.13 150.02 65,563 60,310 48,838 38,235 194,190 40.02 37.76 29.68 23.48 116.53 1,169,010 805,835 654,389 150,956 454,633 717.11 472.84 397.01 92.95 250.97 63,925 44,971 21,452 7,567 6,240 38.86 27.74 12.87 4.57 3.65 F FY '00 Number reporting 2 4 26 27 16 65 11 61 44 18 64 16 61 44 13 64 12 57 44 18 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 156,535 444,596 715,269 F -4 Per capita amount ($) 95.36 265.17 437.64 Number reporting 75 15 108 2000 Municipal Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Education 2 Public buildings 3 Parks and recreation facilites 4 Water/sewer system 5 Water/sewer system 6 Water/sewer system 7 All purposes 8 Public buildings 9 Gas utility system 10 Fire protection 11 Water/sewer system 12 All other G.O. 1,900,000 1 G.O. 1,405,382 3 G.O. 1,382,325 2 revenue bond 1,165,025 64 other long-term 748,182 52 G.O. 566,793 7 short-term 454,633 13 lease pool 287,178 5 revenue bond 189,000 1 lease pool 133,507 14 lease pool 126,201 10 lease pool 111,934 6 F FY '00 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 525,168 94 1,762,240 4 1,005,603 15 0 0 116,976 10 44,242 6 612,184 94 1,699,080 3 842,249 15 0 0 134,472 10 48,595 6 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 73,039 379,001 452,040 As % of current operations 11.2% 57.9% 69.0% F -5 2000 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Local option sales tax 5 Real and personal property taxes 6 Special purpose sales tax 7 Solid waste system 8 Garbage and trash collection charges 9 Franchise payments taxes 10 Hotel/motel tax 11 State intergovernmental revenues 12 Fines, forfeits and court fees 13 Insurance premiums taxes 14 Federal intergovernmental revenues 15 Other local intergovernmental revenues 16 Alcoholic beverage taxes 17 Other enterprise funds 18 Fire service subscription fees 19 Public utilities taxes 20 Receipts from sale of materials 21 Interest earnings on investments 22 Motor vehicle taxes 23 Business licenses and occupational taxes 24 Other service charges 25 All additional revenues 26 Other excise and special use taxes 27 Parks and recreation charges 28 Alcoholic beverage taxes 29 Rents and royalties 30 Building permits 31 Receipts from sale of real property 32 Special assessments 33 Cemetery fees 34 Mobile home taxes 35 Intangible taxes (regular and recording) 36 FIFA, penalties, interest and cost 37 Other licenses, permits and fees 38 Tax collection fees 39 Railroad equipment tax 40 Airport 41 Ambulance charges 42 Fee collections of county officers 43 Hospital charges 44 Landfill fees 45 MARTA sales tax 46 Parking facilities and meters 47 State DHR health grants F -6 F FY '00 Per capita amount ($) 2,654.97 862.36 591.02 317.07 119.50 96.04 81.98 68.60 48.19 45.64 40.64 38.18 37.02 35.62 31.01 30.10 27.76 22.97 19.60 18.94 16.44 16.23 11.42 10.86 10.10 8.68 8.65 7.77 6.55 6.26 4.16 3.12 2.64 2.15 2.06 1.69 1.52 1.17 0.75 0.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 32.5% 22.3% 11.9% 4.5% 3.6% 3.1% 2.6% 1.8% 1.7% 1.5% 1.4% 1.4% 1.3% 1.2% 1.1% 1.0% 0.9% 0.7% 0.7% 0.6% 0.6% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Gas supply system 3 Water and sewer system 4 Debt service costs 5 Police department 6 Construction (non-utility) 7 Drainage 8 General administration 9 Education (general government) 10 Solid waste system 11 Highways and streets 12 Garbage and trash collection 13 Purchase of equipment and land 14 Other enterprise funds 15 Garbage and trash disposal 16 Community development 17 Fire department 18 Parks and recreation 19 General insurance 20 Financial administration 21 Other general expenditures 22 Public welfare and social services 23 General government buildings 24 Legal fees 25 Public health 26 Libraries 27 Jail 28 Building inspection and regulation 29 Municipal court Per capita amount ($) 2,806.40 776.43 495.01 370.59 181.98 135.66 135.07 106.08 86.95 80.04 78.86 75.68 44.50 32.08 25.23 23.12 21.02 20.92 17.10 15.80 14.94 12.59 12.53 10.12 8.67 6.63 6.62 4.89 3.73 3.56 F FY '00 Percent of total expenditures 100.0% 27.7% 17.6% 13.2% 6.5% 4.8% 4.8% 3.8% 3.1% 2.9% 2.8% 2.7% 1.6% 1.1% 0.9% 0.8% 0.7% 0.7% 0.6% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% F -7 2000 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2000 Population = Table 1. General Revenues by Source Source Total General Revenues Property Taxes Real and personal property taxes All other property taxes G 88 500 - 999 62,327 G FY '00 Average amount ($) Per capita amount ($) 355,201 501.51 43,898 35,123 8,774 61.98 49.59 12.39 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 99,988 74,238 0 25,750 141.17 104.82 0.00 36.36 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 73,324 15,766 25,746 718 31,063 31 103.53 22.26 36.35 1.01 43.86 0.04 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 9,238 58,039 26,912 0 4,423 27,009 13.04 81.95 37.57 0.00 6.24 38.13 Service Charges and Other Revenues Service charge revenues Other revenues 70,715 20,900 49,815 99.84 29.51 70.33 G -1 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) G -2 G FY '00 Average amount ($) Per capita amount ($) 243,371 94,725 4,863 0 0 74,299 3,215 8,386 3,963 75,320 0 69,036 0 221 6,929 343.62 133.74 6.87 0.00 0.00 104.90 4.54 11.84 5.60 106.34 0.00 96.37 0.00 0.31 9.67 3,094 4.37 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 3,094 4.37 1,515 2.14 0 0.00 0 0.00 19 0.03 1,482 2.07 32 0.04 0 0.00 22,503 0 0 19,062 3,442 31.77 0.00 0.00 26.91 4.86 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating G FY '00 Average amount ($) 35,984 36,380 17 Per capita amount ($) 50.81 50.78 0.02 5,107 7.21 3,668 5.12 1,481 2.09 1,781 2.49 2,167 3.06 449 0.63 1,718 2.43 1,194 1.69 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Community development (Land) 2 Drainage (Const.) 3 Community development (Const.) 4 General administration (Const.) 5 Highways and streets (Const.) 6 Fire department (Const.) 7 Highways and streets (Land) 8 Garbage and trash collection (Land) 9 Parks and recreation (Land) 10 Fire department (Land) 11 Municipal court (Land) 12 Police department (Land) 13 General government buildings (Const.) 14 Parks and recreation (Const.) 15 General administration (Land) 16 General government buildings (Land) 17 Other expenditures (Const.) 18 Public health (Land) G- 3 37,227 21,730 241,418 269,861 127,748 119,615 43,422 25,356 26,335 21,773 21,718 21,604 22,639 17,791 20,030 15,583 15,980 12,354 11,213 10,328 52.56 30.68 419.86 342.25 177.92 150.65 57.52 41.98 35.52 33.48 30.46 28.41 28.02 26.07 25.56 23.28 22.21 16.78 15.86 14.57 2000 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 667,433 30,000 105,259 36,393 26,981 832.21 42.19 146.46 49.59 34.90 13,121 6,807 13,671 12,182 99,851 18.13 8.86 19.93 16.67 131.23 530,312 28,840 251,432 39,801 67,035 732.68 37.54 361.13 54.82 86.72 27,671 1,686 12,225 2,417 5,271 38.23 2.19 17.60 3.22 7.03 G FY '00 Number reporting 3 1 12 13 7 34 3 39 26 15 34 3 43 24 7 34 3 39 23 14 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 50,016 35,353 287,149 G -4 Per capita amount ($) 68.91 49.81 405.43 Number reporting 41 10 88 2000 Municipal Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Water/sewer system 3 Multi-purpose 4 Multi-purpose 5 Fire protection 6 All purposes 7 Water/sewer system 8 Solid waste system 9 Public buildings 10 All other 11 Highways, streets and drainage 12 Law enforcement and corrections revenue bond other long-term other long-term lease pool lease pool short-term G.O. lease pool G.O. lease pool lease pool lease pool 530,312 34 264,682 39 187,028 2 122,499 1 88,537 3 67,035 7 55,000 1 35,192 4 28,135 1 25,978 3 22,865 5 18,832 8 G FY '00 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 146,545 79 562,946 2 140,649 3 0 0 44,378 5 79,221 4 242,232 79 516,395 2 124,894 3 0 0 41,784 5 67,204 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 20,545 129,997 150,543 As % of current operations 8.4% 53.4% 61.9% G -5 2000 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Electric supply system 2 Water and sewer system 3 Gas supply system 4 Federal intergovernmental revenues 5 Special purpose sales tax 6 Local option sales tax 7 Other enterprise funds 8 Receipts from sale of materials 9 Real and personal property taxes 10 Solid waste system 11 Fines, forfeits and court fees 12 State intergovernmental revenues 13 Franchise payments taxes 14 Garbage and trash collection charges 15 Hotel/motel tax 16 Insurance premiums taxes 17 Alcoholic beverage taxes 18 Other local intergovernmental revenues 19 Fire service subscription fees 20 Public utilities taxes 21 Interest earnings on investments 22 Motor vehicle taxes 23 Business licenses and occupational taxes 24 Special assessments 25 All additional revenues 26 Parks and recreation charges 27 Alcoholic beverage taxes 28 Receipts from sale of real property 29 Rents and royalties 30 Other excise and special use taxes 31 Other service charges 32 Landfill fees 33 Cemetery fees 34 Building permits 35 FIFA, penalties, interest and cost 36 Mobile home taxes 37 Intangible taxes (regular and recording) 38 Railroad equipment tax 39 Other licenses, permits and fees 40 Airport 41 Ambulance charges 42 Fee collections of county officers 43 Hospital charges 44 MARTA sales tax 45 Parking facilities and meters 46 State DHR health grants 47 Tax collection fees G -6 G FY '00 Per capita amount ($) 2,335.69 771.69 207.45 183.62 137.77 119.08 119.04 109.16 84.64 65.87 60.02 56.47 53.81 44.96 42.53 38.67 37.33 34.68 28.36 20.75 17.52 13.51 10.18 10.04 8.71 8.65 6.56 6.19 5.85 5.42 5.11 4.95 4.74 2.60 2.50 1.98 1.92 1.75 1.02 0.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 33.0% 8.9% 7.9% 5.9% 5.1% 5.1% 4.7% 3.6% 2.8% 2.6% 2.4% 2.3% 1.9% 1.8% 1.7% 1.6% 1.5% 1.2% 0.9% 0.7% 0.6% 0.4% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Debt service costs 4 Gas supply system 5 Construction (non-utility) 6 Police department 7 General administration 8 Other enterprise funds 9 Highways and streets 10 Solid waste system 11 Education (general government) 12 Garbage and trash collection 13 Purchase of equipment and land 14 Public welfare and social services 15 Community development 16 General insurance 17 Financial administration 18 Garbage and trash disposal 19 Fire department 20 Other general expenditures 21 Libraries 22 Municipal court 23 General government buildings 24 Parks and recreation 25 Legal fees 26 Building inspection and regulation 27 Drainage 28 Jail 29 Public health 30 Ambulance service Per capita amount ($) 2,272.10 707.88 342.91 177.42 163.05 136.59 119.22 104.90 92.60 56.60 56.51 52.89 38.98 33.68 23.73 20.95 16.05 14.88 14.56 13.00 12.78 12.40 12.20 11.85 11.27 10.12 7.18 2.17 2.09 1.93 1.73 G FY '00 Percent of total expenditures 100.0% 31.2% 15.1% 7.8% 7.2% 6.0% 5.2% 4.6% 4.1% 2.5% 2.5% 2.3% 1.7% 1.5% 1.0% 0.9% 0.7% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.5% 0.5% 0.4% 0.3% 0.1% 0.1% 0.1% 0.1% G -7 2000 Municipal Fiscal Planning Guide Municipal Group - Number Reporting = Population Range = 2000 Population = H 154 Less than 500 42,454 H FY '00 Table 1. General Revenues by Source Source Total General Revenues Average amount ($) Per capita amount ($) 136,328 494.53 Property Taxes Real and personal property taxes All other property taxes 14,475 12,113 2,362 52.51 43.94 8.57 Sales Taxes Local option sales taxes MARTA tax Special purpose sales tax 35,371 26,348 0 9,023 128.31 95.58 0.00 32.73 Excise and Special Use Taxes Alcoholic beverage taxes Insurance premiums taxes Hotel/motel taxes Franchise payments taxes Other excise and special use taxes 30,787 5,694 10,574 3,561 10,903 55 111.68 20.65 38.36 12.92 39.55 0.20 Licenses, Permits and Fees Intergovernmental Revenues State State DHR Health Grants Other local funds Federal funds 5,008 27,943 10,437 0 1,125 16,269 18.17 101.36 37.86 0.00 4.11 59.40 Service Charges and Other Revenues Service charge revenues Other revenues 22,743 3,862 18,735 82.50 14.10 68.40 H -1 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category Purpose Total General Operating Administration Financial administration Tax commissioner Tax assessor/appraiser General administration General government buildings General insurance Legal fees Public Safety and Corrections Sheriff's department Police department Correctional institute Jail Fire department Courts Superior court State court Juvenile and magistrate court Probate court Clerk of courts Municipal court Health and Human Services County/municipal hospital Payments to other hospitals Public health Public welfare and social services Ambulance service State DHR health grants Public works Parking facilities and meters Natural resources Garbage and trash collection Garbage disposal (landfill) H -2 H FY '00 Average amount ($) Per capita amount ($) 85,856 38,466 2,458 0 0 29,341 1,811 3,294 1,500 21,798 0 18,206 0 115 4,367 312.58 140.05 8.95 0.00 0.00 106.82 6.59 12.15 5.53 79.36 0.00 63.69 0.00 0.40 15.27 405 1.47 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 405 1.47 140 0.51 0 0.00 0 0.00 109 0.38 34 0.12 4 0.01 0 0.00 5,251 5 6 4,340 833 19.12 0.02 0.02 16.01 3.07 2000 Municipal Fiscal Planning Guide Table 2. General Operating Expenditures by Category (Cont.) Purpose Highways, streets and drainage Highways and streets Drainage Leisure services Parks and recreation Libraries Education (non-school board) Community Development Building inspection and regulation Community development Other General Operating H FY '00 Average amount ($) 12,101 12,383 201 Per capita amount ($) 44.06 43.31 0.74 1,729 6.29 1,321 4.62 454 1.67 52 0.18 4,681 390 4,236 17.04 1.42 15.62 1,802 6.65 Table 3. Leading Capital Expenditures (Ranked by Per Capita Amount) Purpose Average amount ($) Per capita amount ($) Total Equipment, Land and Structures Total Construction 1 Drainage (Const.) 2 Highways and streets (Const.) 3 General government buildings (Land) 4 Garbage and trash collection (Land) 5 Fire department (Const.) 6 General government buildings (Const.) 7 Community development (Const.) 8 General administration (Const.) 9 Parks and recreation (Const.) 10 Other expenditures (Land) 11 Parks and recreation (Land) 12 Fire department (Land) 13 Drainage (Land) 14 Highways and streets (Land) 15 Police department (Land) 16 General administration (Land) 17 Libraries (Land) 18 Ambulance service (Land) H- 3 10,880 6,210 192,754 76,904 30,610 23,878 18,103 23,417 20,957 14,150 16,095 9,235 13,208 9,981 8,525 9,100 8,273 5,732 5,289 2,037 39.61 22.61 602.36 299.62 102.72 88.11 73.59 73.12 67.03 49.35 48.92 37.92 35.87 29.47 28.70 25.20 21.66 19.02 13.92 8.97 2000 Municipal Fiscal Planning Guide Table 4. Amount of of Debt Issued, Retired, Outstanding at End of Year and Interest Paid by Type Category Issued during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Retired during year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Outstanding end of year Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Interest paid Revenue bonds General obligation bonds Other long-term debt Lease purchase debt Short-term debt Average amount ($) Per capita amount ($) 63,573 0 188,306 22,214 24,228 225.17 0.00 617.58 62.49 82.13 10,436 4,890 27,605 7,259 11,692 33.50 15.50 87.69 22.55 40.75 192,144 82,946 205,751 20,194 53,455 612.55 242.53 700.21 59.99 186.02 9,646 4,696 8,175 1,305 3,540 31.01 14.89 25.97 3.77 13.00 H FY '00 Number reporting 3 0 11 2 9 38 7 33 12 11 34 7 38 10 11 37 7 33 11 10 Table 5. Average Amount of Cash and Investment Assets Held at End of Year by Type Category Sinking funds Bond funds General/other funds Average amount ($) 30,089 24,092 167,004 H -4 Per capita amount ($) 96.04 87.61 608.17 Number reporting 40 8 153 2000 Municipal Fiscal Planning Guide Table 6. Debt Outstanding at End of Year, by Purpose (Ranked by average amount outstanding) Purpose Type of issue Number Amount ($) reporting 1 Water/sewer system 2 Water/sewer system 3 Public buildings 4 Parks and recreation facilities 5 All other 6 Fire protection 7 Water/sewer system 8 All purposes 9 All other 10 Fire protection 11 Solid waste system 12 Parks and recreation facilites other long-term revenue bond G.O. other long-term revenue bond lease pool G.O. short-term other long-term G.O. lease pool lease pool 215,880 35 194,515 33 158,546 2 117,070 1 113,886 1 103,184 1 59,779 4 53,455 11 50,835 2 24,418 1 20,319 1 18,395 1 H FY '00 Table 7. Average Revenues and Expenditures from Enterprise Funds, by Type (Total amounts divided by the number of jurisdictions reporting revenues and/or expenditures by type) Type of fund ---- Revenues ---- Amount ($) Number reporting ---- Expenditures ---- Amount ($) Number reporting Water and sewer Electric supply Gas supply Airport Solid waste system Other enterprise funds 53,095 120 302,228 2 89,744 2 0 0 27,189 8 42,606 4 87,374 121 260,971 2 42,891 2 0 0 24,019 8 39,524 4 Table 8. Average Personnel Expenditures for Current Operations Category Employee benefits Gross salaries and wages Total personnel expenditures Amount ($) 4,538 35,054 39,591 As % of current operations 5.4% 41.4% 46.7% H -5 2000 Municipal Fiscal Planning Guide Table 9. Ranking of Per Capita Revenues by Type Purpose Total per capita revenues 1 Electric supply system 2 Federal intergovernmental revenues 3 Gas supply system 4 Hotel/motel tax 5 Water and sewer system 6 Other enterprise funds 7 Special purpose sales tax 8 Parking facilities and meters 9 Local option sales tax 10 Real and personal property taxes 11 State intergovernmental revenues 12 Solid waste system 13 Fines, forfeits and court fees 14 Franchise payments taxes 15 Insurance premiums taxes 16 Alcoholic beverage taxes 17 Garbage and trash collection charges 18 Other local intergovernmental revenues 19 Receipts from sale of materials 20 All additional revenues 21 Rents and royalties 22 Interest earnings on investments 23 Public utilities taxes 24 Special assessments 25 Alcoholic beverage taxes 26 Business licenses and occupational taxes 27 Fire service subscription fees 28 Parks and recreation charges 29 Building permits 30 Motor vehicle taxes 31 Receipts from sale of real property 32 Cemetery fees 33 Other excise and special use taxes 34 Landfill fees 35 FIFA, penalties, interest and cost 36 Mobile home taxes 37 Other licenses, permits and fees 38 Other service charges 39 Railroad equipment tax 40 Intangible taxes (regular and recording) 41 Airport 42 Ambulance charges 43 Fee collections of county officers 44 Hospital charges 45 MARTA sales tax 46 State DHR health grants 47 Tax collection fees H -6 H FY '00 Per capita amount ($) 3,390.84 979.67 519.61 235.24 222.38 186.84 160.78 131.90 127.06 121.95 78.99 78.15 73.31 62.83 42.74 41.49 39.91 35.34 28.53 23.03 21.46 19.94 19.55 17.72 17.32 13.14 12.38 12.27 9.90 9.89 9.84 8.32 7.59 7.25 2.58 2.55 2.35 2.28 1.83 1.69 1.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Percent of total revenues 100.0% 28.9% 15.3% 6.9% 6.6% 5.5% 4.7% 3.9% 3.7% 3.6% 2.3% 2.3% 2.2% 1.9% 1.3% 1.2% 1.2% 1.0% 0.8% 0.7% 0.6% 0.6% 0.6% 0.5% 0.5% 0.4% 0.4% 0.4% 0.3% 0.3% 0.3% 0.2% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2000 Municipal Fiscal Planning Guide Table 10. Ranking of Per Capita Expenditures by Type Purpose Total per capita expenditures 1 Electric supply system 2 Water and sewer system 3 Debt service costs 4 Construction (non-utility) 5 Other enterprise funds 6 Police department 7 Community development 8 Gas supply system 9 General administration 10 Solid waste system 11 Highways and streets 12 Purchase of equipment and land 13 Other general expenditures 14 Garbage and trash collection 15 Drainage 16 Fire department 17 General government buildings 18 Building inspection and regulation 19 Financial administration 20 General insurance 21 Garbage and trash disposal 22 Libraries 23 Legal fees 24 Parks and recreation 25 Municipal court 26 Public health 27 Jail 28 Education (general government) 29 Public welfare and social services 30 Parking facilities and meters 31 Natural resources 32 Ambulance service Per capita amount ($) 2,606.97 845.93 308.69 191.50 169.10 149.15 142.40 139.60 112.43 106.82 64.76 56.54 41.28 36.84 36.17 30.64 21.17 20.38 18.73 18.68 16.27 13.69 11.47 11.46 11.21 6.97 5.97 4.84 4.33 4.07 3.15 1.95 0.78 H FY '00 Percent of total expenditures 100.0% 32.4% 11.8% 7.3% 6.5% 5.7% 5.5% 5.4% 4.3% 4.1% 2.5% 2.2% 1.6% 1.4% 1.4% 1.2% 0.8% 0.8% 0.7% 0.7% 0.6% 0.5% 0.4% 0.4% 0.4% 0.3% 0.2% 0.2% 0.2% 0.2% 0.1% 0.1% 0.0% H -7 2000 MunicipalFiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 1 Abbeville 2 Acworth 3 Adairsville 4 Adel 5 Adrian 6 Ailey 7 Alamo 8 Alapaha 9 Albany 10 Aldora 11 Allenhurst 12 Allentown 13 Alma 14 Alpharetta 15 Alston 16 Alto 17 Ambrose 18 Americus 19 Andersonville 20 Arabi 21 Aragon 22 Arcade 23 Argyle 24 Arlington 25 Arnoldsville 26 Ashburn 27 Atlanta 28 Attapulgus 29 Auburn 30 Austell 31 Avalon 32 Avera 33 Avondale Estates 34 Baconton 35 Bainbridge 36 Baldwin 37 Ball Ground 38 Barnesville 39 Bartow 40 Barwick 2000 Population 2,298 13,422 2,542 5,307 579 394 1,943 682 76,939 98 788 287 3,236 34,854 159 876 320 17,013 331 456 1,039 1,643 151 1,602 312 4,419 416,474 492 6,904 5,359 278 217 2,609 804 11,722 2,425 730 5,972 223 444 Group F C E D G H F G A H G H E B H G H C H H F F H F H E A H D D H H E G C F G D H H Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Municipality 41 Baxley 42 Bellville 43 Berkeley Lake 44 Berlin 45 Bethlehem 46 Between 47 Bishop 48 Blackshear 49 Blairsville 50 Blakely 51 Bloomingdale 52 Blue Ridge 53 Bluffton 54 Blythe 55 Bogart 56 Boston 57 Bostwick 58 Bowdon 59 Bowersville 60 Bowman 61 Braselton 62 Braswell 63 Bremen 64 Brinson 65 Bronwood 66 Brooklet 67 Brooks 68 Broxton 69 Brunswick 70 Buchanan 71 Buckhead 72 Buena Vista 73 Buford 74 Butler 75 Byromville 76 Byron 77 Cadwell 78 Cairo 79 Calhoun 80 Camak C- 1 2000 Population 4,150 130 1,695 595 716 148 146 3,283 659 5,696 2,665 1,210 118 718 1,049 1,417 322 1,959 334 898 1,206 80 4,579 225 513 1,113 553 1,428 15,600 941 205 1,664 10,668 1,907 415 2,887 329 9,239 10,667 165 Group E H F G G H H E G D E F H G F F H F H G F H E H G F G F C G H F C F H E H D C H Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 2000 MunicipalFiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 81 Camilla 82 Canon 83 Canton 84 Carl 85 Carlton 86 Carnesville 87 Carrollton 88 Cartersville 89 Cave Spring 90 Cecil 91 Cedartown 92 Centerville 93 Centralhatchee 94 Chamblee 95 Chatsworth 96 Chauncey 97 Chester 98 Chickamauga 99 Clarkesville 100 Clarkston 101 Claxton 102 Clayton 103 Clermont 104 Cleveland 105 Climax 106 Cobbtown 107 Cochran 108 Cohutta 109 Colbert 110 Coleman 111 College Park 112 Collins 113 Colquitt 114 Comer 115 Commerce 116 Concord 117 Conyers 118 Coolidge 119 Cordele 120 Cornelia 2000 Population 5,669 755 7,709 205 233 541 19,843 15,925 975 265 9,470 4,278 383 9,552 3,531 295 305 2,245 1,248 7,231 2,276 2,019 419 1,907 297 311 4,455 582 488 149 20,382 528 1,939 1,052 5,292 336 10,689 552 11,608 3,674 Group D G D H H G C C G H D E H D E H H F F D F F H F H H E G H H C G F F D H C G C E Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Municipality 121 Covington 122 Crawford 123 Crawfordville 124 Culloden 125 Cumming 126 Cusseta 127 Cuthbert 128 Dacula 129 Dahlonega 130 Daisy 131 Dallas 132 Dalton 133 Damascus 134 Danielsville 135 Danville 136 Darien 137 Dasher 138 Davisboro 139 Dawson 140 Dawsonville 141 Dearing 142 Decatur 143 Deepstep 144 Demorest 145 Denton 146 DeSoto 147 Dexter 148 Dillard 149 Doerun 150 Donalsonville 151 Dooling 152 Doraville 153 Douglas 154 Douglasville 155 Dublin 156 Dudley 157 Duluth 158 DuPont 159 East Dublin 160 East Ellijay C- 2 2000 Population 11,547 807 572 223 4,220 1,196 3,731 3,848 3,638 126 5,056 27,912 277 457 373 1,719 834 1,544 5,058 619 441 18,147 132 1,465 269 214 509 198 828 2,796 163 9,862 10,639 20,065 15,857 447 22,122 139 2,484 707 Group C G G H E F E E E H D B H H H F G F D G H C H F H H G H G E H D C C C H C H F G Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes 2000 MunicipalFiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 161 East Point 162 Eastman 163 Eatonton 164 Edgehill 165 Edison 166 Elberton 167 Ellaville 168 Ellenton 169 Ellijay 170 Emerson 171 Enigma 172 Ephesus 173 Eton 174 Euharlee 175 Fairburn 176 Fairmount 177 Fargo 178 Fayetteville 179 Fitzgerald 180 Flemington 181 Flovilla 182 Flowery Branch 183 Folkston 184 Forest Park 185 Forsyth 186 Fort Gaines 187 Fort Oglethorpe 188 Fort Valley 189 Franklin 190 Franklin Springs 191 Funston 192 Gainesville 193 Garden City 194 Garfield 195 Gay 196 Geneva 197 Georgetown 198 Gibson 199 Gillsville 200 Girard 2000 Population 39,595 5,440 6,764 30 1,340 4,743 1,609 336 1,584 1,092 869 388 319 3,208 5,464 745 380 11,148 8,758 369 652 1,806 2,178 21,447 3,776 1,110 6,940 8,005 902 762 426 25,578 11,289 152 149 114 973 694 195 227 Group B D D H F E F H F F G H H E D G H C D H G F F C E F D D G G H B C H H H G G H H Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Municipality 201 Glennville 202 Glenwood 203 Good Hope 204 Gordon 205 Graham 206 Grantville 207 Gray 208 Grayson 209 Greensboro 210 Greenville 211 Griffin 212 Grovetown 213 Gum Branch 214 Guyton 215 Hagan 216 Hahira 217 Hamilton 218 Hampton 219 Hapeville 220 Haralson 221 Harlem 222 Harrison 223 Hartwell 224 Hawkinsville 225 Hazlehurst 226 Helen 227 Helena 228 Hephzibah 229 Hiawassee 230 Higgston 231 Hiltonia 232 Hinesville 233 Hiram 234 Hoboken 235 Hogansville 236 Holly Springs 237 Homeland 238 Homer 239 Homerville 240 Hoschton C- 3 2000 Population 3,641 884 210 2,152 312 1,309 1,811 765 3,238 946 23,451 6,089 273 917 898 1,626 307 3,857 6,180 144 1,814 509 4,188 3,280 3,787 430 2,307 3,880 808 316 421 30,392 1,361 463 2,774 3,195 765 950 2,803 1,070 Group E G H F H F F G E G C D H G G F H E D H F G E E E H F E G H H B F H E E G G E F Responded to survey Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 2000 MunicipalFiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 241 Hull 242 Ideal 243 Ila 244 Iron City 245 Irwinton 246 Ivey 247 Jackson 248 Jacksonville 249 Jakin 250 Jasper 251 Jefferson 252 Jeffersonville 253 Jenkinsburg 254 Jersey 255 Jesup 256 Jonesboro 257 Junction City 258 Kennesaw 259 Keysville 260 Kingsland 261 Kingston 262 Kite 263 LaFayette 264 LaGrange 265 Lake City 266 Lake Park 267 Lakeland 268 Lavonia 269 Lawrenceville 270 Leary 271 Leesburg 272 Lenox 273 Leslie 274 Lexington 275 Lilburn 276 Lilly 277 Lincolnton 278 Lithonia 279 Locust Grove 280 Loganville 2000 Population 160 518 328 321 587 1,100 3,934 118 157 2,167 3,825 1,209 203 163 9,279 3,829 179 21,675 180 10,506 659 241 6,702 25,998 2,886 549 2,730 1,827 22,397 666 2,633 889 455 239 11,307 221 1,595 2,187 2,322 5,435 Group H G H H G F E H H F E F H H D E H C H C G H D B E G E F C G E G H H C H F F F D Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Municipality 281 Lone Oak 282 Lookout Mountain 283 Louisville 284 Lovejoy 285 Ludowici 286 Lula 287 Lumber City 288 Lumpkin 289 Luthersville 290 Lyerly 291 Lyons 292 Macon 293 Madison 294 Manassas 295 Manchester 296 Mansfield 297 Marietta 298 Marshallville 299 Martin 300 Maxeys 301 Maysville 302 McCaysville 303 McDonough 304 McIntyre 305 McRae 306 Meansville 307 Meigs 308 Menlo 309 Metter 310 Midville 311 Midway 312 Milan 313 Milledgeville 314 Millen 315 Milner 316 Mitchell 317 Molena 318 Monroe 319 Montezuma 320 Monticello 2000 Population 104 1,617 2,712 2,495 1,440 1,438 1,247 1,369 783 488 4,169 97,255 3,636 100 3,988 392 58,748 1,335 311 210 1,247 1,071 8,493 718 2,682 192 1,090 485 3,879 457 1,100 1,012 18,757 3,492 522 173 475 11,407 3,999 2,428 Group H F E F F F F F G H E A E H E H A F H H F F D G E H F H E H F F C E G H H C E F Responded to survey Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes C- 4 2000 MunicipalFiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 321 Montrose 322 Moreland 323 Morgan 324 Morganton 325 Morrow 326 Morven 327 Moultrie 328 Mount Airy 329 Mount Vernon 330 Mount Zion 331 Mountain City 332 Mountain Park 333 Nahunta 334 Nashville 335 Nelson 336 Newborn 337 Newington 338 Newnan 339 Newton 340 Nicholls 341 Nicholson 342 Norcross 343 Norman Park 344 North High Shoals 345 Norwood 346 Nunez 347 Oak Park 348 Oakwood 349 Ochlocknee 350 Ocilla 351 Oconee 352 Odum 353 Offerman 354 Oglethorpe 355 Oliver 356 Omega 357 Orchard Hill 358 Oxford 359 Palmetto 360 Parrott 2000 Population 154 393 1,464 299 4,882 634 14,387 604 2,082 1,275 829 506 930 4,697 626 520 322 16,242 851 1,008 1,247 8,410 849 439 299 131 366 2,689 605 3,270 280 414 403 1,200 253 1,340 230 1,892 3,400 156 Group H H F H E G C G F F G G G E G G H C G F F D G H H H H E G E H H H F H F H F E H Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Municipality 361 Patterson 362 Pavo 363 Payne City 364 Peachtree City 365 Pearson 366 Pelham 367 Pembroke 368 Pendergrass 369 Perry 370 Pine Lake 371 Pine Mountain 372 Pinehurst 373 Pineview 374 Pitts 375 Plains 376 Plainville 377 Pooler 378 Port Wentworth 379 Portal 380 Porterdale 381 Poulan 382 Powder Springs 383 Preston 384 Pulaski 385 Quitman 386 Ranger 387 Ray City 388 Rayle 389 Rebecca 390 Register 391 Reidsville 392 Remerton 393 Rentz 394 Resaca 395 Reynolds 396 Rhine 397 Riceboro 398 Richland 399 Richmond Hill 400 Riddleville C- 5 2000 Population 627 711 178 31,580 1,805 4,126 2,379 431 9,602 621 1,141 307 532 308 637 257 6,239 3,276 597 1,281 946 12,481 453 261 4,638 85 746 139 246 164 2,235 847 304 815 1,036 422 736 1,794 6,959 124 Group G G H B F E F H D G F H G H G H D E G F G C H H E H G H H H F G H G F H G F D H Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 2000 MunicipalFiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 401 Rincon 402 Ringgold 403 Riverdale 404 Riverside 405 Roberta 406 Rochelle 407 Rockmart 408 Rocky Ford 409 Rome 410 Roopville 411 Rossville 412 Roswell 413 Royston 414 Rutledge 415 Sale City 416 Sandersville 417 Santa Claus 418 Sardis 419 Sasser 420 Savannah 421 Scotland 422 Screven 423 Senoia 424 Shady Dale 425 Sharon 426 Sharpsburg 427 Shellman 428 Shiloh 429 Siloam 430 Sky Valley 431 Smithville 432 Smyrna 433 Snellville 434 Social Circle 435 Soperton 436 Sparks 437 Sparta 438 Springfield 439 St. Marys 440 Stapleton 2000 Population 4,376 2,422 12,478 57 808 1,415 3,870 186 34,980 177 3,511 79,334 2,493 707 319 6,144 237 1,171 393 131,510 300 702 1,738 242 105 316 1,166 423 331 221 774 40,999 15,351 3,379 2,824 1,755 1,522 1,821 13,761 318 Group E F C H G F E H B H E A F G H D H F H A H G F H H H F H H H G B C E E F F F C H Responded to survey Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Municipality 441 Statesboro 442 Statham 443 Stillmore 444 Stockbridge 445 Stone Mountain 446 Sugar Hill 447 Summertown 448 Summerville 449 Sumner 450 Sunny Side 451 Surrency 452 Suwanee 453 Swainsboro 454 Sycamore 455 Sylvania 456 Sylvester 457 Talbotton 458 Talking Rock 459 Tallapoosa 460 Tallulah Falls 461 Talmo 462 Tarrytown 463 Taylorsville 464 Temple 465 Tennille 466 Thomaston 467 Thomasville 468 Thomson 469 Thunderbolt 470 Tifton 471 Tiger 472 Tignall 473 Toccoa 474 Toomsboro 475 Trenton 476 Trion 477 Tunnell Hill 478 Turin 479 Twin City 480 Ty Ty C- 6 2000 Population 22,698 2,040 730 9,853 7,145 11,399 140 4,556 309 142 237 8,725 6,943 496 2,675 5,990 1,019 49 2,789 164 477 100 229 2,383 1,505 9,411 18,162 6,828 2,340 15,060 316 653 9,323 622 1,942 1,993 1,209 165 1,752 716 Group C F G D D C H E H H H D D H E D F H E H H H H F F D C D F C H G D G F F F H F G Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 2000 MunicipalFiscal Planning Guide Appendix C: Index to Municipal Governments Municipality 481 Tybee Island 482 Tyrone 483 Unadilla 484 Union City 485 Union Point 486 Uvalda 487 Valdosta 488 Varnell 489 Vernonburg 490 Vidalia 491 Vidette 492 Vienna 493 Villa Rica 494 Waco 495 Wadley 496 Waleska 497 Walnut Grove 498 Walthourville 499 Warm Springs 500 Warner Robins 501 Warrenton 502 Warwick 503 Washington 504 Watkinsville 505 Waverly Hall 506 Waycross 507 Waynesboro 508 West Point 509 Weston 510 Whigham 511 White 512 White Plains 513 Whitesburg 514 Willacoochee 515 Williamson 516 Winder 517 Winterville 518 Woodbine 519 Woodbury 520 Woodland 2000 Population 3,392 3,916 2,772 11,621 1,669 530 43,724 1,491 138 10,491 112 2,973 4,134 469 2,088 616 1,241 4,030 485 48,804 2,013 430 4,295 2,097 709 15,333 5,813 3,382 75 631 693 283 596 1,434 297 10,201 1,068 1,218 1,184 432 Group E E E C F G B F H C H E E H F G F E H B F H E F G C D E H G G H G F H C F F F H Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Municipality 521 Woodstock 522 Woodville 523 Woolsey 524 Wrens 525 Wrightsville 526 Yatesville 527 Young Harris 528 Zebulon C- 7 2000 Population 10,050 400 175 2,314 2,223 408 604 1,181 Group C H H F F H G F Responded to survey Yes Yes Yes Yes Yes Yes Yes Yes