Overview
Tallapoosa County closed FY2025 with net position of $30,339,925, up $4,065,442 from $26,274,483 at the start of the year. Governmental funds took in $26,512,392 and spent $28,155,285 — a $1,642,893 operating deficit — but $1,378,184 from the sale of capital assets brought the net fund-balance change to -$264,709, ending at $25,629,333. The General Fund alone ended at $19,837,425, of which $19,579,754 is unassigned. The audit found no significant instances of noncompliance with applicable state and local laws and regulations. Government-wide expenses totaled $22,569,038 against program revenues of $12,245,380 (charges $4,506,243, operating grants $7,018,800, capital grants $720,337), with general revenues of $14,389,099 covering the difference.
Source: Tallapoosa County Commission audit 26-467, Exhibits 1, 2 and 5.
At a glance
Source: Tallapoosa County Commission audit 26-467, Exhibits 1, 3 and 5.
Funds
Governmental fund walk: beginning balances $25,894,042, plus revenues $26,512,392, less expenditures $28,155,285, plus net other financing sources $1,378,184 = ending balances $25,629,333. The Gasoline Tax Fund spent far more than it took in ($4,257,882 against $1,503,000) and was supported by transfers in; the General Fund's $1,330,150 operating surplus was more than offset by net transfers out.
| Governmental fund | Revenues | Expenditures | Ending balance |
|---|---|---|---|
| General Fund | $18,765,376 | $17,435,225 | $19,837,425 |
| Gasoline Tax Fund | $1,503,000 | $4,257,882 | $463,549 |
| All other governmental funds (combined) | $6,244,017 | $6,462,178 | $5,328,360 |
| Total governmental funds | $26,512,392 | $28,155,285 | $25,629,333 |
Disclosure — combined row: the "all other" row combines the Reappraisal, ARPA Revenue Reduction, and other governmental funds; it is the arithmetic difference between the printed total and the General and Gasoline Tax columns, so the table re-adds exactly. The audit's fund-statement column alignment in the retrieved text did not support a clean separate breakout of those funds, so no separate figures for them are shown rather than risking a mis-mapped column. Disclosure — asset sales: the $1,378,184 of other financing sources is entirely proceeds from the sale of capital assets ($1,361,541 in the General Fund and $16,643 elsewhere); without those sales the fund-balance decline would have been $1,642,893.
Source: Tallapoosa County Commission audit 26-467, Exhibits 3 and 5.
Revenues & spending
Governmental revenues of $26,512,392 re-add exactly from the audit's revenue lines. General revenues on the government-wide statement include property taxes for general purposes $5,784,170, property taxes for specific purposes $3,947,580, and other county sales and use taxes $1,353,410.
| Revenue source | FY2025 |
|---|---|
| Taxes | $11,085,160 |
| Intergovernmental | $9,574,576 |
| Charges for services | $3,243,895 |
| Miscellaneous | $2,087,700 |
| Licenses and permits | $521,061 |
| Total revenues | $26,512,392 |
| Expenditure function | FY2025 |
|---|---|
| General government | $7,303,310 |
| Highways and roads | $6,767,419 |
| Capital outlay | $6,453,145 |
| Public safety | $6,167,673 |
| Debt service: principal | $876,489 |
| Interest and fiscal charges | $294,075 |
| Welfare | $144,519 |
| Education | $93,600 |
| Health | $28,500 |
| Culture and recreation | $22,500 |
| Other debt service costs | $4,054 |
| Total expenditures | $28,155,285 |
Disclosure — $1 rounding gap: the rounded expenditure rows sum to $28,155,284, $1 below the audit's printed total of $28,155,285; the printed total governs.
Source: Tallapoosa County Commission audit 26-467, Exhibits 2 and 5.
Debt & obligations
| Item | Amount |
|---|---|
| Warrants payable | $6,240,000 |
| Notes from direct borrowing | $13,420 |
| Net pension liability | $3,236,073 |
| OPEB payable | $668,586 |
| Compensated absences | $371,258 |
Warrants of $6,240,000 comprise $875,000 due within one year and $5,365,000 due after one year. Total liabilities at September 30, 2025 were $12,694,525 against total assets of $51,470,985. Custodial fiduciary funds are excluded from the totals above; they held $62,005 of net position for individuals, agencies, and other governments at year-end. Net investment in capital assets is $14,412,265 of the $30,339,925 net position, with $9,883,174 unrestricted.
Source: Tallapoosa County Commission audit 26-467, Exhibits 1 and 7.
Sources & notes
- Source used: Tallapoosa County Commission, Tallapoosa County, Alabama, audit for October 1, 2024 through September 30, 2025, Examiners of Public Accounts report 26-467 (filed August 28, 2026; unmodified opinion) Read the source document.
- Sum checks: revenues $11,085,160 + $9,574,576 + $3,243,895 + $2,087,700 + $521,061 = $26,512,392; fund walk $25,894,042 + $26,512,392 − $28,155,285 + $1,378,184 = $25,629,333; net position walk $26,274,483 + $4,065,442 = $30,339,925 (rounded); funds table $18,765,376 + $1,503,000 + $6,244,017 = $26,512,393 ($1 rounding above the printed total) and ending balances $19,837,425 + $463,549 + $5,328,360 = $25,629,334 ($1 rounding above the printed total) — the printed totals govern.
- Identity: this is the Tallapoosa County Commission, Tallapoosa County, Alabama (county seat Dadeville). The City of Dadeville is a separate government and is not consolidated here; its audit was not the basis for this page.
- Scope gaps: the Reappraisal, ARPA Revenue Reduction, and other governmental funds are shown combined (see the Funds disclosure); no jurisdiction color palette was verified, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.
- Photo: Tallapoosa County Courthouse, Dadeville, Alabama — Rivers A. Langley (SaveRivers) / Wikimedia Commons, freely licensed, source file page.
