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Barrow County Pulse

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

FY2025 · Budget in Brief summary

General Fund

$65.0M

FY2025 · Budget in Brief summary

Combined governmental fund balances

$111,050,667

FY2024 · Audited

General Fund fund balance

$40,820,310

FY2024 · Audited

Total net position

$390,852,286

FY2024 · Audited

Population

92,792

Calendar 2023 · ACFR Schedule 16, U.S. Census Bureau

FY2025

Budget in Brief — summary figures

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.

What the $183.7M total budget is made of

Operating Budget — $110.0M Capital Budget — $73.7M Total — $183.7M
General Fund — $65.0M

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.

Millage rate

County millage rate (full, revenue-neutral rollback)4.424 mills

Where the tax dollar goes

As printed in the brief, based on FY2024 millage rates. The five shares sum to 100.00%.

Barrow County Board of Education54.08%
Barrow County Government31.71%
Barrow County Fire9.20%
General Obligation Bonds4.03%
Economic Development0.98%

Brief highlights for FY2025

Source: Barrow County — 2025 Budget in Brief (FY2025 summary).

FY2024 · Audited

FY2024 Audited Actuals

From the Annual Comprehensive Financial Report for the fiscal year ended June 30, 2024, audited by Rushton, LLC, which issued an unmodified opinion.

Governmental funds — revenues by source

SourceFY2024
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

Governmental funds — expenditures by function

FunctionFY2024
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 detail (FY2024, Audited)

General Fund revenues$58,087,942
General Fund expenditures$52,405,412
General Fund expenditures by functionFY2024
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 balances by fund (FY2024, Audited)

FundBalance
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

Fund balances by classification (FY2024, Audited)

ClassificationAmount
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.

Net position (FY2024, Audited)

ActivitiesNet position
Governmental activities$249,949,402
Business-type activities$140,902,884
Total net position$390,852,286

Enterprise funds (FY2024, Audited)

FundOperating 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

Debt & Long-Term Liabilities

Long-term liabilities from Note 12 of the FY2024 ACFR, plus the legal debt margin from the ACFR’s statistical schedules.

Governmental activities (Note 12)

LiabilityFY2024
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.

Business-type activities (Note 12, component rows)

LiabilityFY2024
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.

Legal debt margin (statistical schedule, FY2024)

Assessed value$4,635,676,030
Debt limit (10% of assessed value)$463,567,603
Legal debt margin$456,941,225

Source: Barrow County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended June 30, 2024 (FY2024, audited) — Note 12 and statistical schedules.

Read before citing

Disclosures

  1. No full adopted budget book is published for Barrow County. All FY2025 budget figures on this page are from the 2-page “2025 Budget in Brief” summary, labeled exactly as presented there.
  2. The newest audited financials are FY2024. No FY2026 or FY2027 budget document was located, and no such figures are used on this page.
  3. A discrepancy inside Note 12 of the ACFR. Note 12 prints a business-type long-term liabilities total of $54,824,394, but its own component rows sum to $46,977,136 — a $7,847,258 difference exactly equal to contracts payable, an apparent double-count in the source. This page uses the component sum.
  4. Capital assets. The ACFR’s MD&A capital-assets table differs from the audited statements by $300,130 (accumulated depreciation). This page uses the audited Exhibit A-1 / Note 10 figures: net capital assets of $169,993,960 for governmental activities and $278,958,138 in total.
  5. Population. The ACFR’s Letter of Transmittal estimates 92,516 as of July 1, 2024, while its Schedule 16 reports 92,792 for calendar 2023 (U.S. Census Bureau). The Schedule 16 figure is used in the stat grid above.
  6. Capital Improvement Plan. The MD&A’s $65.1M FY2025 Capital Improvement Plan figure is not broken down on this page because the MD&A attributes only $36.5M of it.

Source: Barrow County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended June 30, 2024 (FY2024, audited).