Overview
Grimsley & Associates, P.A. (Marianna, Florida) issued an unmodified opinion: the FY2025 financial statements present fairly, in all material respects, the County's financial position as of June 30, 2025. The County reports governmental activities (public safety, public works, judiciary, health, welfare, culture, recreation, development, general administration) and business-type activities — the Natural Gas, Landfill, Water and Sewer, and Prison enterprise funds.
In FY2025 the County as a whole grew: total net position rose $10,335,140, from $109,650,821 to $119,985,961 — $10,065,392 from governmental activities and $269,748 from business-type activities. Combined revenues were $53,360,293 against combined expenses of $43,025,153 (governmental $35,363,092 + business-type $7,662,061). The General Fund, however, drew down its balance — see the General Fund section below.
Source: Decatur County FY2025 Report on Financial Statements, Independent Auditor's Report and Management's Discussion and Analysis — audited FY2025 report (PDF).
At a glance — FY2025 audited
Source: FY2025 audit, Management's Discussion and Analysis and Statement of Net Position — audited FY2025 report (PDF).
Net position — June 30, 2025
Net position is what remains after liabilities and deferred inflows are subtracted from assets and deferred outflows. Each column and each row below sums exactly to its total. Cross-check: total assets $135,712,449 + deferred outflows $1,958,832 − total liabilities $15,775,539 − deferred inflows $1,909,781 = $119,985,961.
| Net position by activity | Governmental | Business-type | Total |
|---|---|---|---|
| Net investment in capital assets | $55,474,583 | $11,374,747 | $66,849,330 |
| Restricted | $24,056,652 | $0 | $24,056,652 |
| Unrestricted | $21,616,411 | $7,463,568 | $29,079,979 |
| Total | $101,147,646 | $18,838,315 | $119,985,961 |
Restricted detail (governmental activities only; the business-type column carries no restricted component on the government-wide statement): other projects $23,890,831 + debt service $165,821 = $24,056,652.
Change during FY2025: governmental activities +$10,065,392 (from $91,082,254 to $101,147,646) and business-type activities +$269,748 (from $18,568,567 to $18,838,315), for a combined +$10,335,140.
Source: Statement of Net Position, p. 1, and Management's Discussion and Analysis — audited FY2025 report (PDF).
General Fund — FY2025 budget vs. actual (budgetary basis)
The General Fund is the County's chief operating fund. On the budgetary basis, actual revenues of $24,780,242 beat the $17,320,442 budget by $7,459,800, and actual expenditures of $25,683,098 came in $2,938,118 under the $28,621,216 budget. Even so, expenditures exceeded revenues, so the fund balance fell.
Revenues — $24,780,242 actual
| Source | Actual |
|---|---|
| Property taxes | $13,566,928 |
| Sales and miscellaneous taxes | $5,028,724 |
| Intergovernmental | $2,857,177 |
| Investment earnings | $1,367,655 |
| Fees and fines | $930,534 |
| Charges for services | $725,688 |
| Miscellaneous | $298,461 |
| Licenses and permits | $5,075 |
| Total revenues | $24,780,242 |
Current expenditures — $24,861,885 actual
| Function | Actual |
|---|---|
| Public safety | $12,234,854 |
| General government | $5,929,600 |
| Public works | $3,351,109 |
| Judicial | $2,026,970 |
| Housing and development | $1,176,049 |
| Health and welfare | $131,303 |
| Culture and recreation | $12,000 |
| Total current expenditures | $24,861,885 |
Total expenditures reconcile exactly: current $24,861,885 + capital outlay $809,389 + debt service $11,824 (principal $10,814 + interest $1,010) = $25,683,098. Capital outlay is shown only as a total: the schedule's capital-outlay rows by function did not extract cleanly, so no by-function capital-outlay split is claimed here.
Fund balance walk (budgetary basis)
| Item | Amount |
|---|---|
| Beginning balance, Jul 1, 2024 | $27,828,900 |
| Revenues over (under) expenditures | −$902,856 |
| Other financing sources (uses), net | −$528,922 |
| Proceeds from sale of assets (special item) | $56,237 |
| Ending balance, Jun 30, 2025 | $26,453,359 |
Source: Budgetary Comparison Schedule — General Fund (Budgetary Basis), p. 82 — audited FY2025 report (PDF).
All governmental funds — FY2025
Beyond the General Fund, the County reports the SPLOST 7 and TSPLOST 2 capital-project funds and other (nonmajor) governmental funds. Every row and column below sums exactly to its total.
| Fund | Beginning balance | Net change | Ending balance |
|---|---|---|---|
| General Fund | $27,828,900 | −$1,375,541 | $26,453,359 |
| SPLOST 7 capital projects | $7,203,474 | $1,724,183 | $8,927,657 |
| TSPLOST 2 capital projects | $4,987,216 | $2,834,007 | $7,821,223 |
| Other governmental funds | $7,653,841 | −$1,865,679 | $5,788,162 |
| Total governmental funds | $47,673,431 | $1,316,970 | $48,990,401 |
SPLOST 7 detail: revenues $9,132,745 (sales and miscellaneous taxes $6,419,046 + intergovernmental $2,335,764 + investment earnings $377,935) minus expenditures $6,246,771 (public safety $343,192 + public works $2,367,995 + intergovernmental $3,535,584) = $2,885,974, less transfers out $1,161,791 = net change $1,724,183.
TSPLOST 2 detail: revenues $6,185,659 (sales and miscellaneous taxes $5,917,317 + investment earnings $268,342) minus expenditures $3,742,702 (intergovernmental $2,268,184 + general government capital outlay $1,474,518) = $2,442,957, plus proceeds from sale of assets $391,050 = net change $2,834,007.
Source: Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances, p. 6, and budgetary comparison schedules, pp. 83–84 — audited FY2025 report (PDF).
Enterprise funds — FY2025
The County's business-type activities are four enterprise funds. Together they lost $580,664 on operations, then recovered through nonoperating revenue and transfers to a net enterprise-fund change of $124,746.
| Fund | Operating revenues | Operating expenses | Operating income (loss) | Change in net position | Ending net position |
|---|---|---|---|---|---|
| Water and Sewer | $238,437 | $590,461 | −$352,024 | $296,164 | $4,723,043 |
| Natural Gas | $669,271 | $395,857 | $273,414 | $273,414 | $3,369,043 |
| Landfill | $3,817,182 | $3,238,648 | $578,534 | $581,361 | $13,175,521 |
| Prison | $2,292,685 | $3,373,273 | −$1,080,588 | −$1,026,193 | −$2,636,961 |
| Total enterprise funds | $7,017,575 | $7,598,239 | −$580,664 | $124,746 | $18,630,646 |
How each fund got from operating income to its change: Water and Sewer added nonoperating revenue of $422,678 and net transfers in of $225,510; Landfill added nonoperating revenue of $434 and a $2,393 gain on disposal of assets; Prison added net transfers in of $54,395; Natural Gas had no nonoperating or transfer items. Total nonoperating revenue was $423,112 and net transfers in were $279,905.
Enterprise net position by component (each row sums to its ending net position): Water and Sewer — net investment in capital assets $3,531,687 + unrestricted $1,191,356; Natural Gas — $634,133 + $2,734,910; Landfill — $6,928,883 + $6,246,638; Prison — $280,044 + (−$2,917,005). The Prison fund ends the year in a net-position deficit of $2,636,961.
Government-wide reconciliation: enterprise-fund net position $18,630,646 + a $207,669 internal-service-fund consolidation adjustment = business-type activities net position $18,838,315; enterprise-fund change $124,746 + a $145,002 consolidation adjustment = business-type change $269,748, matching the Management's Discussion and Analysis.
Source: Proprietary Funds Statements of Net Position and of Revenues, Expenses, and Changes in Fund Net Position, pp. 8–9 — audited FY2025 report (PDF).
Debt & capital assets
| Item | Amount |
|---|---|
| Notes and bonds payable — governmental | $549,392 |
| Leases payable — governmental | $36,514 |
| Notes payable (GEFA) — business-type | $2,845,552 |
| Total notes, bonds & leases payable | $3,431,458 |
| Capital assets, net — governmental* | $56,061,000 |
| Capital assets, net — business-type | $14,220,299 |
| Capital assets, net — total* | $70,281,299 |
Governmental notes and bonds: $198,204 due within one year + $351,188 due after one year = $549,392. Governmental leases: $10,952 + $25,562 = $36,514. Business-type GEFA notes: $397,160 current + $2,448,392 noncurrent = $2,845,552. *The governmental capital-assets figure is the Management's Discussion and Analysis Table 1 figure, which is presented in thousands ($56,061 thousand) and is therefore rounded; the business-type figure is exact from the proprietary funds statement, and the total is the sum of the two as shown.
Other long-term obligations, shown separately and not counted in the debt total above: net pension liability $3,809,483 (governmental $2,933,210 + business-type $876,273), landfill accrued closure/postclosure costs $4,418,793, and compensated absences payable $79,926.
Source: Statement of Net Position, p. 1; Proprietary Funds Statement of Net Position, p. 8; Management's Discussion and Analysis, Table 1 — audited FY2025 report (PDF).
Sources & notes
- Only source used: Decatur County, Georgia, Report on Financial Statements for the fiscal year ended June 30, 2025 (audited; Grimsley & Associates, P.A., report dated March 6, 2026). Read the audit (PDF, UGA TED portal).
- Sum checks: every breakdown table on this page was added up before publishing; each shown total equals the sum of its shown parts, including the government-wide net-position equation (assets + deferred outflows − liabilities − deferred inflows) and the fund-balance and enterprise-fund walks.
- What is missing: this page has no current-year budget, no FY2026 actuals, and no population, staffing, or service-level figures — the FY2025 audit does not supply them in a form used here, and none were invented. General Fund capital-outlay detail by function is not shown (see the General Fund section). The three discretely presented component units are excluded from all totals above.
- Identity: this is Decatur County, Georgia (seat Bainbridge). It is not the City of Decatur in DeKalb County, which has a separate dashboard.
- County palette: no high- or medium-confidence Decatur County palette was on file, so this page uses the neutral Peach State Pulse dark-glass theme rather than a county color.