Overview
The adopted FY2027 budget totals $104,048,734 in revenue (including transfers in) against $104,941,986 in expense (including transfers out), drawing $893,252 from beginning cash of $17,966,261 to an ending cash balance of $17,073,009. The General Fund budgets $38,602,616 of revenue against $40,102,616 of expense, including a $1,500,000 grant-match reserve, drawing its beginning cash of $5,276,166 down to $3,776,166. Priorities named in the book are restoring county roads, bridges and infrastructure, recruiting and retaining employees, and maintaining county buildings and equipment; road expenditures are budgeted at $14,151,000 including $4.4 million for paving materials, and personnel rises 4.14% (a 1% cost-of-living adjustment plus a 3.14% step). The Commission also adopted a Fund Balance Reserve Policy requiring a minimum of 16.7% of General Fund expenditures, with a target of 25%.
Source: Cullman County Commission FY2026–2027 Budget, adopted September 22, 2026.
At a glance
Source: Cullman County Commission FY2026–2027 Budget, adopted September 22, 2026, budget summary.
Funds
The printed beginning, revenue, expense and ending balances re-add exactly for every row below. Disclosure — printed summary-column discrepancies (do not re-add from the split columns): the book’s summary table as extracted shows expense split columns that sum $50,001 above the printed total expense, and its printed “Increase (Decrease)” column for governmental funds (−$1,821,213) and for the total (−$963,252) differs by $70,000 from the change between the printed beginning and ending balances (−$1,751,213 and −$893,252). This page uses the printed beginning, revenue, expense and ending balances, which reconcile exactly, and does not use the split expense columns or the increase column.
| Fund group | Beginning cash | Total revenue | Total expense | Ending cash |
|---|---|---|---|---|
| Governmental funds | $15,848,261 | $69,165,009 | $70,916,222 | $14,097,048 |
| Proprietary funds | $2,118,000 | $34,883,725 | $34,025,764 | $2,975,961 |
| Total budget, FY2026–27 | $17,966,261 | $104,048,734 | $104,941,986 | $17,073,009 |
Source: Cullman County Commission FY2026–2027 Budget, adopted September 22, 2026, budget summary.
General Fund
General Fund revenue of $38,602,616 re-adds exactly from the book’s ranked list. General Fund expense is current-year expense of $34,388,504 plus transfers out of $5,714,112 = $40,102,616, up 8.64% from the FY2025–26 budget of $36,914,519. The single largest General Fund expense is Sheriff & Jail at $19,275,484 (48.1% of General Fund expense).
| General Fund revenue source | Budgeted |
|---|---|
| County sales tax | $15,934,842 |
| County property taxes | $10,629,178 |
| Simplified sellers use tax | $2,636,751 |
| Fees and billings | $2,287,610 |
| Motor vehicle property taxes | $1,650,176 |
| Reimbursements, rentals & donations | $1,310,211 |
| Sheriff fees | $1,200,000 |
| TVA payment in lieu of taxes | $800,000 |
| All other General Fund revenue lines in the book’s list | $2,153,848 |
| Total General Fund revenue | $38,602,616 |
The book states a GFOA-based reserve guideline of $6,446,636 (two months of General Fund operating revenue/expenditure) and says the Commission has opted to maintain a stronger reserve, for grant matches and disaster/road-bridge events.
Enterprise and parks
Proprietary funds are funded largely through user fees: the book states the Water Department budget is funded entirely through user fees, and the Sanitation budget is funded entirely through user fees.
| Proprietary fund | Beginning cash | Revenue | Expense | Ending cash |
|---|---|---|---|---|
| Sanitation | $200,000 | $9,328,056 | $9,328,056 | $200,000 |
| Parks | $918,000 | $3,251,825 | $3,418,262 | $751,563 |
| Water | $1,000,000 | $22,303,844 | $21,279,446 | $2,024,398 |
| Total proprietary | $2,118,000 | $34,883,725 | $34,025,764 | $2,975,961 |
Parks spending of $3,418,262 breaks down as Smith Lake $1,509,234, Sportsman Lake $838,102, OHV Park $838,777, and Ag Center $232,149 — which re-adds to $3,418,262. Parks revenue is user fees $1,417,680 + existing cash balance $166,437 + transfer from General Fund $1,834,145 = $3,418,262.
Sources & notes
- Source used: Cullman County Commission Fiscal Year 2026–2027 Budget, ADOPTED SEPTEMBER 22, 2026, fiscal year October 1, 2026–September 30, 2027 (official county budget book, co.cullman.al.us) Read the source document.
- Sum checks: governmental $15,848,261 + $69,165,009 − $70,916,222 = $14,097,048; proprietary $2,118,000 + $34,883,725 − $34,025,764 = $2,975,961; total $17,966,261 + $104,048,734 − $104,941,986 = $17,073,009; General Fund revenue list sums to $38,602,616; General Fund $34,388,504 + $5,714,112 = $40,102,616; parks breakdown sums to $3,418,262.
- Identity: this is the Cullman County Commission, Cullman County, Alabama — NOT the City of Cullman. County and city are separate governments with separate budgets; do not add the two dashboards’ figures together.
- Discrepancies disclosed on-page: the book’s extracted expense split columns and “Increase (Decrease)” column do not reconcile (see Funds section); the page uses the printed balances, which do reconcile.
- Jurisdiction palette: no verified palette was established for this jurisdiction (the county site’s theme-color and logo/seal colors were not verifiable from the retrieved text), so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.
- Hero photo: none — no freely-licensed photo for Cullman County with a verified photographer and license was confirmed in this pass, so the page ships photo-less rather than with a substitute image.
- Adopted vs. actual: all figures are adopted FY2027 budget amounts, not audited actuals.