County seat: Albany · Fiscal year ended June 30, 2024 · Audited actuals only — Dougherty County publishes no adopted budget book
This page covers Dougherty County government only. The Dougherty County Board of Education is a separate government and is not included in the source report or anywhere on this page.
This dashboard presents audited actual results for the fiscal year ended June 30, 2024, from Dougherty County’s audited financial report (Mauldin & Jenkins). Dougherty County does not publish a standalone adopted budget book; the only budget figures shown are the FY2024 budget columns reported inside the audited financial report itself, labeled as such. No proposed-budget or news-reported figures are shown.
Management omitted the Management’s Discussion and Analysis from the FY2024 financial report, as noted by the independent auditor; figures are taken from the audited financial statements and notes. There is therefore no management narrative in the source to cross-check against the audited tables — this page relies solely on the audited statements and notes.
Total governmental revenues FY2024 Audited
$109,855,593
All governmental funds, year ended June 30, 2024
Total governmental expenditures FY2024 Audited
$98,287,038
All governmental funds, year ended June 30, 2024
Total governmental fund balance FY2024 Audited
$95,897,817
June 30, 2024 — all governmental funds combined
General Fund fund balance FY2024 Audited
$26,671,256
June 30, 2024 — down $1,017,689 during FY2024
Net position — total primary government FY2024 Audited
$267,347,581
June 30, 2024 — governmental activities $236,955,514; business-type $30,392,067
Direct debt — Certificates of Participation FY2024 Audited
$474,000
The county’s only bonded-type debt — due in a single lump sum on June 1, 2028
General Fund revenues (actual) FY2024 Audited
$64,603,823
FY2024 actual, per the audited budgetary comparison statement
General Fund expenditures (actual) FY2024 Audited
$65,621,512
FY2024 actual — a $(1,017,689) deficiency against revenues
Property-tax shortfall vs. original budget FY2024 Audited
−$4,479,188
General Fund property taxes: $37,162,810 actual vs. $41,641,998 originally budgeted (−10.8%)
FY2024 · Audited — Governmental Funds
Dougherty County’s governmental funds took in $109,855,593 and spent $98,287,038 in FY2024, an excess of $11,568,555. Adding $83,601 in proceeds from the sale of assets gives a net change in fund balances of $11,652,156; beginning fund balance (as adjusted) of $84,245,661 plus that change equals the ending balance of $95,897,817.
Government-wide (full accrual) and fund (modified accrual) figures differ slightly by accounting basis; e.g., FY2024 property taxes of $42,478,252 government-wide vs. $42,483,371 in the governmental funds — a $5,119 difference from revenue-availability timing, not an error.
Source: Financial Report, Fiscal Year Ended June 30, 2024 — Dougherty County, Georgia (Mauldin & Jenkins, Independent Auditor’s Report dated January 28, 2025) — Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds, pp. 10–11, Total column. Read the FY2024 financial report (PDF)
FY2024 · Audited — Fund Balances
Total governmental fund balances were $95,897,817 at June 30, 2024. More than half — $54,023,809 — is restricted for capital outlay (sales-tax capital money), and the single largest classification overall.
| Fund | Ending fund balance |
|---|---|
| General Fund | $26,671,256 |
| Special Services District Fund (major) | $10,395,419 |
| ARPA Fund (major) | $0 |
| All other governmental funds combined (2016 One Percent Sales Tax, TSPLOST, CDBG DHR Building Lease, Storm Recovery, 2021 One Percent Sales Tax, and Nonmajor Governmental Funds) | $58,831,142 |
| Total governmental funds | $95,897,817 |
The six individual balances inside the “all other” group are $21,094,839; $14,730,346; $10,938,023; $8,779,506; $4,160,405; and $(871,977) — one fund in deficit — and they sum exactly to the combined $58,831,142 shown. They are published here as a combined figure only.
| Classification | Amount |
|---|---|
| Nonspendable — inventory | $234,887 |
| Restricted — juvenile court | $89,211 |
| Restricted — judicial | $491,310 |
| Restricted — public safety | $11,114,984 |
| Restricted — public works | $225,486 |
| Restricted — capital outlay | $54,023,809 |
| Restricted — health and welfare | $420,902 |
| Committed — development authority | $66,579 |
| Committed — building maintenance | $4,160,405 |
| Committed — parking deck maintenance | $359,266 |
| Assigned — budgetary stabilization | $6,579,431 |
| Unassigned | $18,131,547 |
| Total fund balances | $95,897,817 |
Two county funds ended FY2024 with unassigned fund-balance deficits totaling $1,569,601 — deficits of $(871,977) and $(697,624). Total unassigned fund balance of $18,131,547 is net of these deficits: General Fund unassigned of $19,701,148 minus $871,977 and $697,624.
Source: Financial Report, Fiscal Year Ended June 30, 2024 — Dougherty County, Georgia (Mauldin & Jenkins, Independent Auditor’s Report dated January 28, 2025) — Balance Sheet — Governmental Funds, pp. 8–9; Statement of Revenues, Expenditures and Changes in Fund Balances, pp. 10–11. Read the FY2024 financial report (PDF)
FY2024 · Audited — General Fund
The General Fund took in $64,603,823 and spent $65,621,512 in FY2024 — a deficiency of $(1,017,689). Beginning fund balance of $27,688,945 minus that deficiency gives the ending balance of $26,671,256.
| Source | Actual |
|---|---|
| Property taxes | $37,162,810 |
| Sales taxes | $8,110,378 |
| Other taxes | $3,961,603 |
| Intergovernmental | $3,138,759 |
| Charges for services | $8,818,169 |
| Fines and forfeitures | $897,750 |
| Interest income | $924,395 |
| Miscellaneous | $1,589,959 |
| Total revenues | $64,603,823 |
| Function | Actual |
|---|---|
| General government | $13,474,084 |
| Judicial | $9,082,997 |
| Public safety | $33,318,003 |
| Public works | $3,776,874 |
| Health and welfare | $2,557,311 |
| Culture and recreation (library) | $3,012,243 |
| Housing and development | $400,000 |
| Total expenditures | $65,621,512 |
Inside General Fund public safety ($33,318,003), the Jail is $20,680,427 — the single largest line — ahead of the Sheriff’s department ($4,665,568) and Emergency medical services ($5,864,410). Within general government, Facilities management is $3,387,477 and Tax and tag collections $2,630,388.
Source: Financial Report, Fiscal Year Ended June 30, 2024 — Dougherty County, Georgia (Mauldin & Jenkins, Independent Auditor’s Report dated January 28, 2025) — Statement of Revenues, Expenditures and Changes in Fund Balance — Budget (GAAP Basis) and Actual — General Fund, pp. 13–14, Actual column. Read the FY2024 financial report (PDF)
FY2024 · Budget columns inside the audited report
FY2024 original budget, as reported in the audited financial report’s budgetary comparison — Dougherty County does not publish a standalone adopted budget book. These are the only budget figures on this page.
| Item | Original budget | Actual | Variance |
|---|---|---|---|
| Total revenues | $60,983,676 | $64,603,823 | +$3,620,147 |
| — of which: Property taxes | $41,641,998 | $37,162,810 | −$4,479,188 |
| — of which: Intergovernmental | $0 budgeted | $3,138,759 | +$3,138,759 |
| Total expenditures | $67,563,107 | $65,621,512 | $2,560,583 under final budget |
| Excess (deficiency) before appropriation of fund balance | $(6,579,431) | $(1,017,689) | — |
The General Fund collected $4,479,188 less in property taxes than its original FY2024 budget anticipated ($37,162,810 actual vs. $41,641,998 budgeted, −10.8%), while recording $3,138,759 of intergovernmental revenue that had not been budgeted. The original budget planned to appropriate $6,579,431 of fund balance — the “Assigned — budgetary stabilization” amount in the fund-balance table above.
Source: Financial Report, Fiscal Year Ended June 30, 2024 — Dougherty County, Georgia (Mauldin & Jenkins, Independent Auditor’s Report dated January 28, 2025) — Budget (GAAP Basis) and Actual — General Fund, pp. 13–14, “Original” budget columns. Read the FY2024 financial report (PDF)
FY2024 · Audited — Major Special Revenue Funds
The Special Services District Fund — the county’s other major operating fund, covering services in the unincorporated area — ended FY2024 with a fund balance of $10,395,419, up $558,775 during the year.
| Source | Amount |
|---|---|
| Property taxes | $5,320,561 |
| Other taxes | $2,970,828 |
| Licenses and permits | $326,090 |
| Intergovernmental | $502,748 |
| Interest income | $221,312 |
| Miscellaneous | $2,667 |
| Total revenues | $9,344,206 |
| Function | Amount |
|---|---|
| General government | $664 |
| Public safety | $7,976,072 |
| Public works (street lighting/utilities, stormwater) | $305,645 |
| Culture and recreation | $168,401 |
| Housing and development (planning) | $334,649 |
| Total expenditures | $8,785,431 |
Public safety detail: county police $4,196,960; fire protection $3,472,301; animal control $219,440; code enforcement $87,371. Net change in fund balance: +$558,775; beginning balance $9,836,644; ending balance $10,395,419.
ARPA Fund (major): revenues = expenditures = $1,171,631 (intergovernmental), ending fund balance $0.
Source: Financial Report, Fiscal Year Ended June 30, 2024 — Dougherty County, Georgia (Mauldin & Jenkins, Independent Auditor’s Report dated January 28, 2025) — Budget (GAAP Basis) and Actual — Special Services District Fund, p. 15; ARPA Fund, p. 16. Read the FY2024 financial report (PDF)
FY2024 · Audited — Government-Wide
On the full-accrual government-wide statements, total net position was $267,347,581 at June 30, 2024 — $236,955,514 governmental and $30,392,067 business-type (Solid Waste). Total assets were $316,693,127 and total liabilities $45,383,138.
| Function | Expenses | Charges for services | Operating grants | Capital grants | Net (expense) |
|---|---|---|---|---|---|
| General government | $29,157,577 | $3,943,247 | $4,343,379 | $19,481 | $(20,851,470) |
| Judicial | $10,861,377 | $353,847 | $837,398 | $39,026 | $(9,631,106) |
| Public safety | $44,427,967 | $8,262,694 | $295,190 | $348,912 | $(35,521,171) |
| Public works | $6,154,708 | $679,836 | $0 | $1,022,349 | $(4,452,523) |
| Health and welfare | $4,335,167 | $0 | $2,999,453 | $13,143 | $(1,322,571) |
| Culture and recreation | $3,566,793 | $130,708 | $335,468 | $458,363 | $(2,642,254) |
| Housing and development | $844,599 | $3,185 | $502,748 | $116,644 | $(222,022) |
| Interest on long-term debt | $12,661 | — | — | — | $(12,661) |
| Total governmental activities | $99,360,849 | $13,373,517 | $9,313,636 | $2,017,918 | $(74,655,778) |
Internal service funds: operating revenues $14,038,260; operating income $1,407,663; net position at June 30, 2024 of $4,824,150.
| Component | Governmental | Business-type (Solid Waste) | Total primary government |
|---|---|---|---|
| Net investment in capital assets | $157,572,631 | $13,297,850 | $170,870,481 |
| Restricted | $65,944,800 | $0 | $65,944,800 |
| Unrestricted | $13,438,083 | $17,094,217 | $30,532,300 |
| Total net position | $236,955,514 | $30,392,067 | $267,347,581 |
Restricted net position of $65,944,800 comprises: juvenile court $89,211; judicial $491,310; public safety $11,114,984; public works $225,486; capital outlay $54,023,809.
The Dougherty County Health Department / Board of Health, a discretely presented component unit, reported expenses of $22,716,523, charges for services of $3,487,199, and operating grants of $19,022,258 in FY2024, a change in net position of $(207,066), and a net position deficit of $(2,349,155) at June 30, 2024 — including an unrestricted deficit of $(6,058,264). It was audited by other auditors, per Mauldin & Jenkins’ report. The Health Department is a separate component unit; its figures are never merged into county totals.
Source: Financial Report, Fiscal Year Ended June 30, 2024 — Dougherty County, Georgia (Mauldin & Jenkins, Independent Auditor’s Report dated January 28, 2025) — Statement of Net Position, p. 5; Statement of Activities, pp. 6–7; Proprietary Funds, pp. 17–20. Read the FY2024 financial report (PDF)
FY2024 · Audited — Long-Term Liabilities
Total county liabilities (government-wide, all types) were $45,383,138 at June 30, 2024. Direct bonded-type debt is minimal — a single $474,000 Certificates of Participation balance — but pension, OPEB, and landfill obligations are much larger.
| Liability | June 30, 2024 |
|---|---|
| Certificates of Participation (direct debt) | $474,000 |
| Compensated absences | $3,504,474 |
| Net pension liability | $11,161,036 |
| Net OPEB liability | $9,487,797 |
| Total governmental long-term liabilities | $24,627,307 |
| Liability | June 30, 2024 |
|---|---|
| Landfill closure / postclosure care costs | $11,142,723 |
| Compensated absences | $46,574 |
| Net pension liability | $265,524 |
| Total business-type long-term liabilities | $11,454,821 |
Total primary-government net pension liability: $11,426,560.
Originated June 1998 through a Georgia Municipal Association lease pool; the county’s participation totaled $4,333,000, of which $3,859,000 of principal was repaid in prior years. No principal payments were made in FY2024. The remaining $474,000 is due in a single lump sum on June 1, 2028; stated interest rate 4.75%, hedged by an interest-rate swap (fair value $23,854 asset at June 30, 2024; floating rate paid 3.8% at year-end; swap matures June 1, 2028).
| Period | Principal | Interest | Total |
|---|---|---|---|
| FY2025 | — | $41,278 | $41,278 |
| FY2026 | — | $41,278 | $41,278 |
| FY2027 | — | $41,278 | $41,278 |
| FY2028 | $474,000 | $41,278 | $515,278 |
| Total debt service | $474,000 | $165,112 | $639,112 |
The schedule is printed as reported in Note 7; the printed interest reflects the lease-pool/swap structure described in the note rather than a simple recomputation from the 4.75% stated rate.
Source: Financial Report, Fiscal Year Ended June 30, 2024 — Dougherty County, Georgia (Mauldin & Jenkins, Independent Auditor’s Report dated January 28, 2025) — Statement of Net Position, p. 5; Note 7 — Long-Term Debt; Note 9 — Defined Benefit Pension Plan; Notes pp. 23–59. Read the FY2024 financial report (PDF)
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