Gordon County, Georgia — county government finances: the adopted FY2026-27 budget and the audited FY2025 financial report. This page covers Gordon County only; Calhoun, the county seat, is a separate government and no City of Calhoun figures appear here.
Millage: no FY2027 millage rate exists yet — the Board sets the rate in September 2026. The last printed rate is 9.042 mills, maintained for 2024 and 2025. It is not the FY2027 rate.
Every fund in the FY2026-27 budget book is balanced (revenues = expenditures). The headline adopted total is the Budget Resolution's $90,893,159, which is net of interfund transfers — it is not the sum of the table below.
| Fund | Adopted budget [FY2027 Adopted] |
|---|---|
| 100 General Fund | $52,814,496 |
| 329 SPLOST – 2024 Projects | $15,918,079 |
| 328 SPLOST – 2018 Projects | $12,604,318 |
| 237 FLOST (Floating Local Option Sales Tax) | $9,321,980 |
| 207 Fire Fund | $7,531,465 |
| 540 Solid Waste Management (Enterprise) | $3,548,085 |
| 215 E-911 (Emergency Telephone System) | $2,745,121 |
| 216 Inmate Commissary | $439,575 |
| 501 Chert (Enterprise) | $419,935 |
| 203 Victim-Witness Assistance (Crime Victims) | $170,691 |
| 210 Condemnation | $165,050 |
| 230 American Rescue Plan | $145,500 |
| 202 Drug Abuse Treatment & Education | $134,377 |
| 208 Jail Maintenance & Construction | $129,500 |
| 214 Clerk's Image Fee | $121,200 |
| 275 Hotel/Motel Tax | $120,000 |
| 213 Opioid (Local Govt Share) | $74,950 |
| 205 Law Library | $65,337 |
| 201 Supplemental Juvenile Services | $5,600 |
| Computed gross sum of the 19 fund budgets, before interfund transfers (not a printed total) | $106,475,259 |
| Resolution category | Resolution amount | Sum of fund detail | Difference |
|---|---|---|---|
| General Fund Expenditures | $52,814,496 | $52,814,496 | $0 |
| Special Revenue Fund Expenditures | $21,140,665 | $21,170,346 | −$29,681 |
| Enterprise Fund Expenditures | $3,968,020 | $3,968,020 | $0 |
| Capital Project Fund Expenditures | $23,760,569 | $28,522,397 | −$4,761,828 |
| Less: Interfund Transfers | ($10,790,591) | — | — |
| Total Annual Budget | $90,893,159 | $95,684,668 | −$4,791,509 |
Source: Gordon County, Georgia Fiscal 2026-27 Budget (FY2026-27, adopted June 16, 2026) — Summary–All Funds, pp. 10–13; Budget Resolution, p. 9. gordoncountyga.gov Archive Center — FY 2026-27 Annual Budget
The General Fund's $52,814,496 includes $6,635,853 of Other Financing Sources — transfers in and asset-sale proceeds, not taxes or fees. Excluding it, true budgeted General Fund revenue is $46,178,643 (computed).
| Source | Adopted [FY2027 Adopted] |
|---|---|
| Taxes | $37,853,458 |
| Other Financing Sources (transfers in, sale of assets, loss compensation) | $6,635,853 |
| Intergovernmental | $3,110,539 |
| Charges for Services | $1,763,967 |
| Fines & Forfeitures | $1,266,800 |
| Investment Income | $896,929 |
| Licenses & Permits | $640,600 |
| Miscellaneous | $646,350 |
| Contributions | $0 |
| Total General Fund (balanced to expenditures) | $52,814,496 |
| Tax line | Adopted |
|---|---|
| Real property — current year | $22,531,858 |
| LOST (Local Option Sales Tax) | $8,810,000 |
| Motor vehicle title tax | $3,590,000 |
| Excise tax | $710,000 |
| Real property — prior year | $550,000 |
| Intangible tax | $425,000 |
| Motor vehicle | $275,000 |
| Interest / penalty / FIFA | $200,000 |
| Franchise — cable TV | $190,000 |
| Alcoholic beverage excise | $185,000 |
| Real estate transfer | $175,000 |
| Financial institutions | $67,000 |
| Mobile home | $55,000 |
| Property not on digest | $50,000 |
| Railroad equipment | $28,500 |
| Mobile homes — prior year | $7,900 |
| Timber | $1,600 |
| Heavy equipment | $1,600 |
| Fireworks excise | $0 |
| Total taxes | $37,853,458 |
| Component | Amount |
|---|---|
| Transfer in — FLOST | $4,035,236 |
| Operating transfer from road project (SPLOST 2024) | $2,151,374 |
| Transfer in — Jail Maintenance Fund | $129,406 |
| Transfer in — Clerk's Image Fund | $118,000 |
| Operating transfer in — Landfill | $75,000 |
| Transfer in — Law Library | $59,837 |
| Sale of general fixed assets | $45,000 |
| Compensation for loss of assets | $20,000 |
| Operating transfers in — other | $2,000 |
| Total Other Financing Sources | $6,635,853 |
Source: Gordon County, Georgia Fiscal 2026-27 Budget (FY2026-27, adopted) — General Fund Revenues detail, pp. 17–20. gordoncountyga.gov Archive Center — FY 2026-27 Annual Budget
Public safety dominates: Sheriff Enforcement ($11,532,887) and the Jail ($7,534,555) together are $19,067,442 of the $52,814,496 General Fund. The $500,000 Calhoun Recreation line is a Gordon County appropriation to an outside agency — a county payment, not a City of Calhoun figure.
| Department / unit | Adopted [FY2027 Adopted] |
|---|---|
| Sheriff — Enforcement | $11,532,887 |
| Road Department (Public Works) | $8,462,212 |
| Sheriff — Jail | $7,534,555 |
| Non-Departmental | $5,128,622 |
| General Recreation (Parks & Recreation) | $1,827,262 |
| Tax Commissioner | $1,373,525 |
| Tax Appraiser / Assessor | $1,258,550 |
| Buildings & Grounds | $1,249,508 |
| Clerk of Superior Court | $1,176,722 |
| Finance Department | $1,030,762 |
| Juvenile Court | $916,496 |
| Probate Court | $846,461 |
| Magistrate Court | $842,562 |
| District Attorney | $824,189 |
| Information Technology | $646,534 |
| Vehicle Maintenance (Fleet) | $631,398 |
| County Administrator / Attorney | $522,612 |
| Animal Control | $512,951 |
| Calhoun Recreation (outside agency appropriation — county payment, NOT a City figure) | $500,000 |
| Building & Planning (Building Inspection) | $480,381 |
| Emergency Management | $451,491 |
| Public Defender | $448,898 |
| Human Resources / Risk Management | $447,550 |
| Superior Court | $432,188 |
| Public Health Administration (Health Dept appropriation) | $409,030 |
| Board of County Commissioners | $354,486 |
| Board of Elections & Voter Registration | $356,079 |
| Library Administration | $340,110 |
| Community Events Center | $328,477 |
| Ordinance Enforcement (Code Compliance) | $250,467 |
| Salacoa Creek Park | $221,103 |
| Extension Service & Livestock Pavilion | $202,590 |
| Coroner | $187,705 |
| Airports (Airport Authority appropriation) | $181,250 |
| Senior Citizens Center | $177,234 |
| Section 5311 Transportation Program | $170,000 |
| County Clerk | $164,332 |
| Planning & Development (Zoning Administration) | $112,064 |
| School Health Services (School Nurse Program) | $68,250 |
| Other Welfare Assistance (DFACS) | $49,606 |
| Recreation — Other | $48,444 |
| Other Projects (VAC $11,612 + George Chambers $12,878 + Prevent Child Abuse GC $5,854 + Winners Club $5,327) | $35,671 |
| Ag Service Center & Livestock | $31,550 |
| Planning & Zoning Commission | $14,049 |
| Forest Resources (Georgia Forestry Commission) | $10,842 |
| Spectator Recreation (Fair Association $5,450 + Arts Council $5,000) | $10,450 |
| Historic Preservation Commission | $6,683 |
| Meals on Wheels | $3,300 |
| Georgia State Patrol | $2,408 |
| Total General Fund expenditures | $52,814,496 |
Source: Gordon County, Georgia Fiscal 2026-27 Budget (FY2026-27, adopted) — Summary–All Funds, pp. 10–11; General Fund Expenditures detail, pp. 21–23. gordoncountyga.gov Archive Center — FY 2026-27 Annual Budget
Revenues: SPLOST tax $15,500,000 + Investment income $418,079. Expenditures: Other Financing Uses $6,913,202 (Reimbursements $2,151,374 + Transfer Out — Fund Balance $4,761,828) + city distributions $4,304,208 (Calhoun $3,779,928, Resaca $231,060, Fairmount $197,160, Plainville $96,060 — county expenditures) + Capital outlay $4,702,335 + Bank fees $4,000 − Amortization $5,666. The $15,500,000 SPLOST tax line is the only FY2027 SPLOST tax revenue figure on this page.
Revenues: Use of reserves (transfer in — fund balance) $11,770,472 + Investment income $833,846. This budget is not current-year tax revenue — the 2018 SPLOST tax has ended and FY2027 tax revenue budgeted here is $0. Expenditures: Capital outlay $12,648,624 + Bank fees $4,000 − Amortization $48,306. Capital outlay lines: Salem Bridge Road $4,999,453; Boone Ford Road $3,460,451; Sugar Valley Fire Station $2,000,000; Morgue (Buildings) $1,188,720; Greenway Trails $550,000; Recreation Field $400,000; Multiuse Facility / Community Event Center $50,000.
Revenues: FLOST tax $9,036,980 + Interest $285,000. Expenditures: Distributions to cities $5,286,456 (City of Calhoun $5,000,700, City of Fairmount $200,028, City of Plainville $85,728 — county expenditures) + Operating transfer to General Fund $4,035,236 + Bank fees $288.
Revenues: Taxes (insurance premium tax) $3,850,000 + Other Financing Sources & Use of Reserves $3,533,749 (Operating transfer in — General Fund $2,538,749 + Transfer in — ARPA $145,000 + Use of reserves $850,000) + Investment income $112,716 + Licenses & permits $35,000. Expenditures: Personal services & benefits $6,539,263 + Supplies $602,246 + Purchased/contracted services $380,345 + Indirect charges $43,303 − Amortization $33,692.
Emergency Telephone System fund total as printed in the Summary–All Funds and its fund detail (pp. 136–138).
Revenues: Use of reserves $120,500 + Interest $25,000 + Intergovernmental $0. Expenditures: Operating transfer to Fire Fund $145,000 + Bank fees $500. The FY2025 audited ARPA fund balance was $819,795; this small FY2027 budget spends interest and a reserve draw, with no new federal revenue budgeted.
Revenues: Charges for services (Santek host/closure/rental fees) $1,710,000 + Use of reserves $1,172,643 + Investment income $665,442. Expenditures: Depreciation/depletion/amortization $2,344,089 + Closure/post-closure costs $1,057,000 + Purchased services $71,996 + Transfer to General Fund $75,000. Note: over $2.3M of this fund's "expenditures" are non-cash depreciation/depletion.
Revenues: Charges for services $215,300 + Other Financing Sources $186,635 (transfer in — General Fund $70,000 + transfer in — fund balance $116,635) + Interest $18,000.
General Fund $45,000 (Juvenile Court security upgrades) + SPLOST 2018 $12,648,624 + SPLOST 2024 $4,702,335 = $17,395,959 [FY2027 Adopted].
Source: Gordon County, Georgia Fiscal 2026-27 Budget (FY2026-27, adopted) — fund detail pages; Summary of Capital Outlay, p. 14. gordoncountyga.gov Archive Center — FY 2026-27 Annual Budget
Audited actuals for the year ended June 30, 2025. General Fund actuals: revenues $65,093,091 and expenditures $57,883,188. Fund-basis revenues of $89,668,398 less expenditures of $79,966,264, plus net other financing sources of $265,801, produced a net change in fund balances of $9,967,935.
| Source | Amount [FY2025 Audited] |
|---|---|
| Taxes | $58,449,240 |
| Intergovernmental | $20,297,005 |
| Investment earnings | $3,990,479 |
| Charges for services | $3,792,443 |
| Fines and forfeitures | $1,883,934 |
| Licenses and permits | $667,198 |
| Miscellaneous | $478,050 |
| Contributions and donations | $110,049 |
| Total revenues | $89,668,398 |
| Function | Amount [FY2025 Audited] |
|---|---|
| Public safety (current) | $25,935,745 |
| Highways and streets (current) | $21,839,361 |
| General government (current) | $8,945,658 |
| Capital outlay | $8,168,040 |
| Judicial (current) | $5,000,877 |
| Intergovernmental | $4,304,231 |
| Culture and recreation (current) | $2,596,973 |
| Debt service — principal retirement | $1,024,856 |
| Planning and zoning (current) | $743,130 |
| Health and welfare (current) | $702,127 |
| Economic development (current) | $390,624 |
| Conservation (current) | $200,796 |
| Debt service — interest and fiscal charges | $113,846 |
| Total expenditures | $79,966,264 |
Source: Gordon County, Georgia Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 (FY2025, audited by Mauldin & Jenkins) — Statement of Revenues, Expenditures and Changes in Fund Balances, p. 32. gordoncountyga.gov Archive Center — FY2025 ACFR
On the accrual basis, governmental activities took in $90,690,651 against $62,535,697 of expenses; with transfers of $50,850, the change in governmental net position was +$28,205,804 (restated beginning $164,929,880 → ending $193,135,684). These totals differ from the fund-basis figures above by design — the two bases are never mixed on one chart here.
| Source | Amount [FY2025 Audited] |
|---|---|
| Property taxes | $27,890,120 |
| Sales taxes | $24,888,632 |
| Capital grants and contributions | $19,173,932 |
| Charges for services | $6,675,155 |
| Insurance premium taxes | $3,862,297 |
| Operating grants and contributions | $3,580,888 |
| Other taxes (alcohol $200,735 + real estate transfer $166,247 + other $1,582,365 + payments in lieu of taxes $299,395) | $2,248,742 |
| Investment earnings | $2,169,574 |
| Other (gain on disposal $54,841 + miscellaneous $146,470) | $201,311 |
| Total governmental revenues | $90,690,651 |
| Function | Expenses [FY2025 Audited] |
|---|---|
| Public safety | $30,381,440 |
| General government | $10,196,222 |
| Highways and streets | $10,047,148 |
| Judicial | $5,585,204 |
| Culture and recreation | $3,791,424 |
| Planning and zoning | $993,269 |
| Health and welfare | $813,290 |
| Economic development | $390,624 |
| Conservation | $214,584 |
| Interest | $122,492 |
| Total governmental expenses | $62,535,697 |
Business-type activities (total-government view only): revenues $3,769,043; expenses $3,197,515 (Solid Waste $2,817,423 + Chert $380,092); change in net position +$520,678. Total primary government: revenues $94,459,694, expenses $65,733,212, change in net position +$28,726,482 from restated $179,057,998. [FY2025 Audited]
Source: Gordon County, Georgia Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 (FY2025, audited by Mauldin & Jenkins) — Statement of Activities; MD&A. gordoncountyga.gov Archive Center — FY2025 ACFR
| Fund | Fund balance [FY2025 Audited] |
|---|---|
| General Fund | $34,168,877 |
| 2018 SPLOST Projects Fund | $29,123,687 |
| 2024 SPLOST Projects Fund | $9,588,844 |
| Fire Fund | $7,002,986 |
| Other governmental funds (combined) | $2,291,723 |
| American Rescue Plan Fund | $819,795 |
| Total governmental fund balances | $82,995,912 |
| Classification | Amount |
|---|---|
| Restricted (computed subtotal of the six printed restricted lines: Capital projects $41,019,936; Public Safety–Fire $6,990,378; Judicial–Courts $881,287; Public Safety–E911 $873,208; Public Safety–Sheriff $264,670; Health/Welfare–Opioid $243,032) | $50,272,511 |
| Committed — Health Insurance | $1,018,773 |
| Nonspendable (prepaids $1,040,399 + inventory $74,808) | $1,115,207 |
| Unassigned (General Fund only) | $30,589,421 |
| Total | $82,995,912 |
General Fund composition: Nonspendable $1,073,073 (prepaids $998,265 + inventory $74,808) + Restricted (capital projects) $1,487,610 + Committed — Health Insurance $1,018,773 + Unassigned $30,589,421 = $34,168,877. The unassigned balance is 52.8% of General Fund expenditures (printed as ≈53%).
| Component | Governmental | Business-type | Total |
|---|---|---|---|
| Net investment in capital assets | $118,684,950 | $3,717,066 | $122,402,016 |
| Restricted | $50,314,645 | $0 | $50,314,645 |
| Unrestricted | $24,136,089 | $10,931,730 | $35,067,819 |
| Total net position | $193,135,684 | $14,648,796 | $207,784,480 |
Capital assets, net — total primary government: $125,756,052 (governmental $122,038,986 + business-type $3,717,066). Total liabilities — primary government: $34,311,701. [FY2025 Audited]
The discretely presented component unit — the Gordon County Health Department, audited by other auditors — reports net position of $1,119,648. That is a component-unit figure, not county net position.
Source: Gordon County, Georgia Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 (FY2025, audited by Mauldin & Jenkins) — Balance Sheet — Governmental Funds; Statement of Net Position. gordoncountyga.gov Archive Center — FY2025 ACFR
| Item | Amount | Treatment |
|---|---|---|
| Debt outstanding by type — total (financed purchases, leases, SBITAs) | $3,305,702 | Debt |
| Purchased financing, governmental (incl. $25,850 unamortized premium; principal $3,139,968) | $3,165,818 | Debt — Statement of Net Position ($843,286 current + $2,322,532 long-term) |
| Leases payable (governmental, GASB 87) | $51,710 | Debt-type obligation |
| Subscription IT agreements (governmental, GASB 96) | $88,174 | Debt-type obligation |
| Net pension liability — total primary government (governmental $5,206,678 + business-type $27,216) | $5,233,894 | Long-term obligation — NOT debt |
| Total OPEB liability (governmental; unfunded plan, 0% funded; $200,000 current + $2,329,426 long-term) | $2,529,426 | Obligation — NOT debt |
| Landfill closure / post-closure care liability (business-type; Red Bone Ridge $12,226,381 + Harris Beamer $518,395) | $12,744,776 | Environmental liability — NOT debt |
| Compensated absences ($1,279,724 governmental + $18,920 business-type) | $1,298,644 | Obligation — NOT debt |
| Total governmental long-term obligations (Note 3-H rollforward, excl. premium & accrued interest) | $12,295,680 | Rollforward total |
FY2025 debt service actually paid (fund basis): principal $1,024,856 + interest $113,846. Landfill detail (Note 3-F): total assured closure costs $18,927,041; remaining cost to be recognized as capacity fills $18,963,366; 39.2% of capacity used; site life to ~2050. The pension plan is the County defined-benefit plan (ACCG), measured at a 7.00% discount rate; the OPEB discount rate is 3.93%.
Source: Gordon County, Georgia Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 (FY2025, audited by Mauldin & Jenkins) — Statement of Net Position; Notes 3-F, 3-H, 3-I, 3-J; Statistical Section. Budget-schedule note: Fiscal 2026-27 Budget, pp. 162–163. gordoncountyga.gov Archive Center — FY2025 ACFR · FY 2026-27 Annual Budget
Sources: Gordon County, Georgia Fiscal 2026-27 Budget (FY2026-27, adopted June 16, 2026) — gordoncountyga.gov Archive Center; Gordon County, Georgia Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 (FY2025, audited) — gordoncountyga.gov Archive Center.