Barrow County, Georgia — county finances from the county’s own published documents. The fiscal year ends June 30. Budget figures are the FY2025 Budget in Brief summary; audited figures are FY2024, the newest audited financials published.
Total budget
$183.7M
General Fund
$65.0M
Combined governmental fund balances
$111,050,667
General Fund fund balance
$40,820,310
Total net position
$390,852,286
Population
92,792
FY2025
Barrow County publishes no full adopted budget book. Every FY2025 figure below comes from the county’s 2-page 2025 Budget in Brief summary and is labeled exactly as presented there.
The brief prints the General Fund figure separately, as a highlight. It is shown here the same way and is not added to the $183.7M total above.
As printed in the brief, based on FY2024 millage rates. The five shares sum to 100.00%.
Source: Barrow County — 2025 Budget in Brief (FY2025 summary).
FY2024 · Audited
From the Annual Comprehensive Financial Report for the fiscal year ended June 30, 2024, audited by Rushton, LLC, which issued an unmodified opinion.
| Source | FY2024 |
|---|---|
| Taxes | $91,400,837 |
| Licenses and permits | $1,507,869 |
| Fines, fees and forfeitures | $3,277,561 |
| Charges for services | $8,178,052 |
| Intergovernmental | $4,931,531 |
| Interest | $5,384,679 |
| Contributions | $125,641 |
| Other | $634,162 |
| Total revenues | $115,440,332 |
| Function | FY2024 |
|---|---|
| General Government | $9,920,645 |
| Judicial | $7,747,172 |
| Public Safety | $41,267,210 |
| Public Works | $7,008,327 |
| Health and Welfare | $894,238 |
| Culture and Recreation | $1,664,376 |
| Housing and Development | $1,766,152 |
| Capital outlay | $11,066,538 |
| Debt service | $5,489,399 |
| Intergovernmental | $4,625,467 |
| Total expenditures | $91,449,524 |
Net change in governmental fund balances, FY2024: +$22,371,737.
| General Fund expenditures by function | FY2024 |
|---|---|
| Public Safety | $29,027,236 |
| General Government | $9,908,990 |
| Judicial | $6,622,811 |
| Public Works | $4,515,619 |
| Culture and Recreation | $1,410,800 |
| Health and Welfare | $570,830 |
| Housing and Development | $129,466 |
| Debt service | $80,232 |
| Intergovernmental | $139,428 |
| Capital outlay | $0 |
| Total General Fund expenditures | $52,405,412 |
Budget vs. actual: final budget expenditures of $56,396,676 against actual expenditures of $52,405,412 — the General Fund spent $3,991,264 less than its final budget.
| Fund | Balance |
|---|---|
| General | $40,820,310 |
| Fire | $4,844,345 |
| American Rescue Plan Act | $1,200,253 |
| 2022 SPLOST | $29,521,089 |
| 2023 TSPLOST | $3,572,367 |
| Capital Projects | $7,745,952 |
| Nonmajor Governmental | $23,346,351 |
| Total governmental fund balances | $111,050,667 |
| Classification | Amount |
|---|---|
| Nonspendable | $820,315 |
| Restricted | $56,263,855 |
| Committed | $15,064,557 |
| Assigned | $151,543 |
| Unassigned | $38,750,397 |
| Total | $111,050,667 |
General Fund unassigned balance: $38,890,498 — equal to 74.2% of General Fund expenditures.
| Activities | Net position |
|---|---|
| Governmental activities | $249,949,402 |
| Business-type activities | $140,902,884 |
| Total net position | $390,852,286 |
| Fund | Operating revenues |
|---|---|
| Water & Sewerage Authority | $10,841,746 |
| Stormwater | $1,361,235 |
| Combined operating revenues | $12,202,981 |
Ending net position of $140,902,884: Water & Sewerage $125,894,508 plus Stormwater $15,008,376.
Source: Barrow County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended June 30, 2024 (FY2024, audited).
FY2024 · Audited
Long-term liabilities from Note 12 of the FY2024 ACFR, plus the legal debt margin from the ACFR’s statistical schedules.
| Liability | FY2024 |
|---|---|
| Bonds payable, including premium | $20,649,704 |
| Principal — Series 2020 Refunding | $12,305,000 |
| Principal — Series 2021 Refunding | $7,749,000 |
| Principal, total | $20,054,000 |
| Notes from direct borrowings | $265,466 |
| Compensated absences | $1,896,921 |
| Total governmental long-term liabilities (Note 12) | $22,812,091 |
Shown separately in the ACFR and not included in the Note 12 total above: net pension liability $13,606,935 and OPEB liability $2,960,317.
| Liability | FY2024 |
|---|---|
| Bonds payable, including premium | $37,434,911 |
| Principal — Series 2016A | $1,350,000 |
| Principal — Series 2023 | $33,205,000 |
| Principal, total | $34,555,000 |
| Contracts payable, including premium | $7,847,258 |
| Notes from direct borrowings | $1,601,997 |
| Compensated absences | $92,970 |
| Component sum | $46,977,136 |
See Disclosure 3 below: Note 12 prints a business-type total of $54,824,394 that does not match its own component rows; this page uses the component sum.
Source: Barrow County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended June 30, 2024 (FY2024, audited) — Note 12 and statistical schedules.
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Source: Barrow County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended June 30, 2024 (FY2024, audited).