Overview
Morgan County closed FY2025 with total net position of $96,148,133 — $90,961,542 in governmental activities and $5,186,591 in the Environmental Services enterprise fund. Governmental funds took in $74,930,784 and spent $75,907,099, a $976,315 operating deficit that other financing sources of $1,026,522 turned into a $50,207 net increase in fund balances, ending at $39,639,756. The General Fund alone ended at $14,070,731. Government-wide net position rose $19,964,041 during the year, from $76,184,093 to $96,148,133. The audit found no significant instances of noncompliance with applicable state and local laws and regulations.
Source: Morgan County Commission audit 26-504, Exhibits 1, 2 and 5.
At a glance
Source: Morgan County Commission audit 26-504, Exhibits 1, 3 and 5.
Funds
Governmental fund walk: beginning balances $39,589,549, plus revenues $74,930,784, less expenditures $75,907,099, plus net other financing sources $1,026,522 = ending balances $39,639,756. The Jail Roof and HVAC Replacement Fund reported no revenues in FY2025; its $7,695,690 of capital spending was funded by a $7,900,000 transfer in. The former ARPA Revenue Reduction major fund was restated to a nonmajor fund during the year and shows no separate ending balance.
| Governmental fund | Revenues | Expenditures | Ending balance |
|---|---|---|---|
| General Fund | $42,725,414 | $35,960,861 | $14,070,731 |
| Jail Roof and HVAC Replacement | $0 | $7,695,690 | $204,310 |
| Coronavirus Rescue Act Fund | $5,400,902 | $5,097,581 | $1,274,841 |
| Other governmental funds | $26,804,468 | $27,152,968 | $24,089,875 |
| Total governmental funds | $74,930,784 | $75,907,099 | $39,639,756 |
Disclosure — $1 rounding gap: the rounded ending-balance rows sum to $39,639,757, $1 above the audit's printed total of $39,639,756; the printed total governs and the gap is rounding to whole dollars. Disclosure — enterprise fund: the Environmental Services fund (landfill/sanitation) is separate from the governmental funds above: operating revenues $4,107,462 against operating expenses $4,220,531 (an operating loss of $113,069), plus $364,534 of nonoperating revenues, for a $251,465 increase in net position to $5,186,591. Disclosure — unrestricted deficit: governmental activities show unrestricted net position of -$558,649 even though total governmental net position is $90,961,542, because most net position is invested in capital assets or restricted.
Source: Morgan County Commission audit 26-504, Exhibits 1, 3, 5 and 8.
Revenues & spending
Governmental revenues of $74,930,784 re-add exactly from the audit's revenue lines. Spending of $75,907,099 is dominated by public safety, capital outlay, and general government.
| Revenue source | FY2025 |
|---|---|
| Taxes | $30,342,957 |
| Intergovernmental | $29,769,086 |
| Charges for services | $11,532,079 |
| Miscellaneous | $3,064,856 |
| Licenses and permits | $221,806 |
| Total revenues | $74,930,784 |
| Expenditure function | FY2025 |
|---|---|
| Public safety | $22,967,209 |
| Capital outlay | $22,496,055 |
| General government | $12,050,992 |
| Highways and roads | $10,667,253 |
| Debt service: principal | $2,333,502 |
| Culture and recreation | $1,886,066 |
| Health | $1,107,354 |
| Sanitation | $1,046,657 |
| Welfare | $669,184 |
| Interest and fiscal charges | $611,716 |
| Education | $67,912 |
| Administrative charges | $3,200 |
| Total expenditures | $75,907,099 |
Disclosure — $1 rounding gap: the rounded expenditure rows sum to $75,907,100, $1 above the audit's printed total of $75,907,099; the printed total governs. General revenues on the government-wide statement include property taxes for general purposes $16,895,517, property taxes for specific purposes $10,469,192, and TVA payments in lieu of taxes $2,060,541.
Source: Morgan County Commission audit 26-504, Exhibits 2 and 5.
Debt & obligations
| Item | Amount |
|---|---|
| Warrants payable | $12,015,000 |
| Note from direct borrowing | $645,356 |
| Lease liability | $613,293 |
| Net pension liability | $13,111,730 |
| OPEB liability | $6,379,063 |
| Compensated absences | $1,754,749 |
Warrants of $12,015,000 comprise $2,035,000 due within one year and $9,980,000 due after one year. Total liabilities at September 30, 2025 were $48,358,428 against total assets of $170,975,094. Fiduciary funds (a private-purpose trust and custodial funds) are excluded from the government-wide totals above; they hold assets for others, not for county operations.
Source: Morgan County Commission audit 26-504, Exhibits 1 and 10.
Sources & notes
- Source used: Morgan County Commission, Morgan County, Alabama, audit for October 1, 2024 through September 30, 2025, Examiners of Public Accounts report 26-504 (filed September 11, 2026; unmodified opinion) Read the source document.
- Sum checks: revenues $30,342,957 + $29,769,086 + $11,532,079 + $3,064,856 + $221,806 = $74,930,784; fund walk $39,589,549 + $74,930,784 − $75,907,099 + $1,026,522 = $39,639,756; net position $90,961,542 + $5,186,591 = $96,148,133; net position walk $76,184,093 + $19,964,041 = $96,148,133 (rounded).
- Identity: this is the Morgan County Commission, Morgan County, Alabama (county seat Decatur). The City of Decatur is a separate government and is not consolidated here; its own dashboard is published separately.
- Scope gaps: no verified hero photo was found within the photo-attempt cap, so this page has none; no jurisdiction color palette was verified, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.
- Rejected lookalikes: Morgan County, Georgia material and City of Decatur, Georgia/Texas material are different governments and were not used.