Lumpkin County, Georgia

County seat Dahlonega. This dashboard reports the county's audited financial position for the year ended December 31, 2025 — the most recent verified document available for this government. It is an audited actuals dashboard, not a budget: the FY2026 budget document found on the state portal is stamped “As Proposed” and is not presented here as adopted, and no figure on this page comes from it.

Source for this section: Lumpkin County, Georgia — 2025 Annual Comprehensive Financial Report (ACFR, pp. 5–14, MD&A).

The county's only enterprise fund is the Solid Waste (Waste Management) Fund, privately leased; its only revenues are rental income and payments for recycled materials. Its net position at year-end was $911 thousand. Component units (Health Department, Water and Sewerage Authority, Development Authority, Hospital Authority, Airport Authority) are legally separate and reported apart: their combined net position was $31,330,176 and is not included in the headline totals above.

Source: FY2025 ACFR, Statement of Net Position (p. 15), Statement of Activities (pp. 16–17), MD&A Tables B–C (pp. 10–11).

Net position is what remains after liabilities and deferred inflows are subtracted from assets and deferred outflows. About 70% of the governmental total is net investment in capital assets — roads, buildings, land and equipment that provide services but cannot be spent.

✓ Sum check: the ten components above add to exactly $146,444,424.

Government-wide totals: total assets $207,476,719 (governmental) and $208,568,068 (primary government including business-type); total liabilities $47,503,561 (governmental) and $47,684,051 (primary government); deferred outflows $2,127,819; deferred inflows $15,656,553.

Source: FY2025 ACFR, Statement of Net Position (p. 15).

Government-wide figures use accrual accounting (revenues and expenses counted when earned or incurred, not when cash moves), so they differ from the fund figures in the General Fund section below.

Governmental revenues ($ in thousands)

✓ Sum check: 2025 parts add to exactly $57,965 thousand.

Governmental expenses ($ in thousands)

✓ Sum check: 2025 parts add to exactly $45,668 thousand. Revenues $57,965 − expenses $45,668 = $12,297 thousand before transfers and asset-sale gain; after transfers (−$650 thousand) and a $158 thousand gain on sale of capital assets, the increase in governmental net position is $11,805 thousand — matching Table C.

The MD&A attributes the year's improvement primarily to higher sales-tax and other tax revenues, and notes public-works spending rose sharply (from $5,590 thousand to $9,617 thousand) while health-and-welfare spending fell.

Source: FY2025 ACFR, MD&A Table C (p. 11) and Statement of Activities (pp. 16–17). Detail general revenues on p. 17: insurance premium taxes $2,545,074 and other taxes $1,371,006 make up the $3,916 thousand “other taxes” line above (rounded).

The General Fund is the county's main operating fund. Actual revenues beat the final budget by $2,567,616, and actual expenditures came in $1,365,452 under the final budget — so a final budget that projected a $2,454,633 drawdown instead ended with a $1,289,430 increase in fund balance.

General Fund revenues — actual

✓ Sum check: the eight lines above add to exactly $32,133,517 (final budget $29,565,901).

General Fund expenditures — actual

✓ Sum check: the eight lines above add to exactly $29,630,555 (final budget $30,996,007). Revenues $32,133,517 − expenditures $29,630,555 = $2,502,962 excess; after net other financing uses of $1,213,532, the net change is +$1,289,430, taking the fund balance from $17,340,778 to $18,630,208.

Source: FY2025 ACFR, General Fund Budgetary Comparison Schedule — GAAP Basis (pp. 77–78) and governmental-funds statement (p. 19).

Fund balances are the short-term, spendable view — different from net position, which includes capital assets and long-term debt. About 69% of the combined balance is restricted to specific purposes.

✓ Sum check: the six fund balances above add to exactly $55,327,318.

Source: FY2025 ACFR, Balance Sheet — Governmental Funds (p. 18), governmental-funds statement (p. 19), MD&A (pp. 5, 12).

Georgia law caps general-obligation debt at 10% of assessed valuation; the ACFR puts Lumpkin County's general-obligation debt capacity at $206 million in 2025, with $0 in general-obligation debt subject to that limitation.

Statement detail: bonds payable $1,650,553 due within one year + $30,538,209 due later = $32,188,762; notes payable $185,890 + $4,509,238 = $4,695,128; net pension liability $4,599,213 (pension plan 64.9% funded: $8,511,362 in plan assets against a $13,110,575 total liability, p. 80). Capital assets net of depreciation: $128,569,764 governmental + $1,093,818 business-type ≈ $129.7 million.

Source: FY2025 ACFR, MD&A debt administration (pp. 13–14), Statement of Net Position (p. 15), pension schedule (p. 80).

• Single source. Every figure on this page comes from the Lumpkin County, Georgia Annual Comprehensive Financial Report for the year ended December 31, 2025: county document (PDF). No other document was used as a figure source.
• FY2026 budget — proposed only, not used. The TED-portal FY2026 budget document is explicitly stamped “As Proposed” (August 28, 2025). It is not an adopted budget and contributes no figure to this dashboard. Any future update should use an adopted FY2026 document if one is verified, not this proposed version.
• Basis disclosure. These are audited FY2025 actuals, not current-year budget figures. A dashboard built on the prior year's audit will lag the current budget cycle; that staleness is disclosed here rather than dressed up as current.
• Rounding. Government-wide revenue/expense tables are in thousands as presented in MD&A Table C; the underlying statements (pp. 15–17) carry exact dollars and reconcile to the same totals. Debt figures in the table are the MD&A's rounded amounts, with exact statement detail given in the text.
• Not shown. No population, millage-rate, or adopted-budget figures appear because none were sourced from the verified ACFR. The SPLOST/TSPLOST project lists and the component-unit statements were not reproduced; they are in the ACFR itself.
• Corrections. If a figure here disagrees with the ACFR, the ACFR governs. This is an unofficial demonstration dashboard, not a county publication.

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