Overview
Pickens County's FY2023 statements were audited by Rushton, LLC (Gainesville, Georgia); the auditor's report is dated June 14, 2024, and the transmittal letter is signed by the County's Financial Services Department. The County reports two kinds of primary-government activity: governmental activities (general administration, public safety, public works, courts, culture and recreation, health and welfare, and housing and development) and business-type activities — the Water and Sewer Department and the Pickens County Airport.
In FY2023 the County as a whole added $3,372,522 to its net position, up about 5% from $62,844,256 at the end of 2022 to $66,216,778 at December 31, 2023. Governmental activities added $929,372 after a $3,529,394 transfer out to the enterprise funds; business-type activities added $2,443,150 after receiving that transfer. The County's component units — the Development Authority and the Pickens County Department of Public Health — are reported in a separate column in the audit and are not included in the primary-government totals on this page.
The 2023 county millage rate was 7.390 per $1,000 of valuation, down from 7.4380 in 2022, while the tax digest rose by $245,772,096. Questions about the report itself are directed in the audit to Miranda McDowell, Finance Director, Pickens County Board of Commissioners, 1266 East Church Street, Suite 175, Jasper, Georgia 30143.
Source: Pickens County FY2023 Annual Comprehensive Financial Report, transmittal letter, Independent Auditor's Report, and Management's Discussion and Analysis — audited FY2023 report (PDF).
At a glance — FY2023 audited (dated basis)
Source: FY2023 audit, Management's Discussion and Analysis and Statement of Net Position — audited FY2023 report (PDF).
Net position — December 31, 2023
Net position is what remains after liabilities and deferred inflows are subtracted from assets and deferred outflows. Each column below sums exactly to its total. Note the split inside the total: governmental activities hold positive unrestricted net position of $6,014,471, while business-type activities are negative unrestricted (−$2,235,751).
| Component | County total |
|---|---|
| Net investment in capital assets | $51,708,648 |
| Restricted | $10,729,410 |
| Unrestricted | $3,778,720 |
| Total net position | $66,216,778 |
| Net position by activity | Governmental | Business-type | Total |
|---|---|---|---|
| Net investment in capital assets | $41,422,058 | $10,286,590 | $51,708,648 |
| Restricted | $10,729,410 | $0 | $10,729,410 |
| Unrestricted | $6,014,471 | −$2,235,751 | $3,778,720 |
| Total | $58,165,939 | $8,050,839 | $66,216,778 |
Restricted detail (sums to the $10,729,410 above, all governmental): capital outlay $9,498,505, judicial $991,800, public safety $239,105.
How net position moved in FY2023
| Change in net position | Governmental | Business-type | Total |
|---|---|---|---|
| Total revenues | $51,407,055 | $4,487,289 | $55,894,344 |
| Total expenses | $46,948,289 | $5,573,533 | $52,521,822 |
| Increase before transfers | $4,458,766 | −$1,086,244 | $3,372,522 |
| Transfers | −$3,529,394 | $3,529,394 | $0 |
| Increase in net position | $929,372 | $2,443,150 | $3,372,522 |
| Beginning net position | $57,236,567 | $5,607,689 | $62,844,256 |
| Ending net position | $58,165,939 | $8,050,839 | $66,216,778 |
Governmental revenues of $51,407,055 break down as: property tax $17,513,901, sales tax $14,741,787, charges for services $5,592,706, operating grants and contributions $8,479,187, capital grants and contributions $988,478, insurance premium tax $2,345,976, other taxes $1,036,101, intangible tax $312,104, other revenue $312,120, and interest and investment earnings $84,695 — which sum exactly to $51,407,055.
Source: Statement of Net Position (Exhibit A-1) and Statement of Activities (Exhibit A-2), and Management's Discussion and Analysis condensed schedules — audited FY2023 report (PDF).
General Fund — FY2023 actuals vs. final budget
The General Fund is the County's chief operating fund. It took in $33,807,585 against a final budget of $34,693,545 ($885,960 under), and spent $33,619,413 against a final budget of $35,176,401 ($1,556,988 under — 95.6% of the final amended budget, per the audit). Unlike a draw on reserves, the fund still grew, because other financing sources — mainly debt proceeds — more than covered the small operating surplus.
Revenues — $33,807,585
| Source | Actual |
|---|---|
| Taxes | $27,229,178 |
| Charges for services | $3,299,400 |
| Intergovernmental | $1,954,416 |
| Licenses and permits | $622,113 |
| Fines, fees and forfeitures | $321,464 |
| Other | $286,145 |
| Investment | $52,904 |
| Contributions | $41,965 |
| Total revenues | $33,807,585 |
Expenditures — $33,619,413
| Function | Actual |
|---|---|
| Public safety | $17,113,907 |
| General government | $5,480,698 |
| Judicial | $4,229,229 |
| Public works | $3,893,275 |
| Culture and recreation | $1,338,127 |
| Debt service | $626,942 |
| Housing and development | $625,405 |
| Health and welfare | $311,830 |
| Capital outlay | $0 |
| Total expenditures | $33,619,413 |
Fund balance walk
| Item | Amount |
|---|---|
| Beginning balance, Jan 1, 2023 | $12,983,852 |
| Revenues over expenditures | $188,172 |
| Other financing sources, net (transfers in $1,285,404 − transfers out $877,334 + debt proceeds $1,199,567) | $1,607,637 |
| Ending balance, Dec 31, 2023 | $14,779,661 |
Ending-balance composition (sums to $14,779,661): unassigned $13,148,785, assigned for government projects $1,282,904, restricted for judicial $149,659, nonspendable prepaid items $170,625, and nonspendable inventories $27,688. The audit attributes most of the $1,795,809 increase to a transfer from the American Rescue Plan Act Fund under the lost-revenue claim.
Source: General Fund Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual (Exhibit A-7) and Governmental Funds Balance Sheet (Exhibit A-3) — audited FY2023 report (PDF).
All governmental funds — FY2023
Beyond the General Fund, the County reports the SPLOST capital-projects fund, the American Rescue Plan Act Grant fund, and other (nonmajor) governmental funds. Every row below sums across to its total.
| Fund | Revenues | Expenditures | Ending balance |
|---|---|---|---|
| General Fund | $33,807,585 | $33,619,413 | $14,779,661 |
| SPLOST | $9,556,393 | $7,875,722 | $8,807,117 |
| American Rescue Plan Act Grant | $3,573,855 | $495,376 | $0 |
| Other governmental funds | $4,856,793 | $5,360,613 | $1,439,229 |
| Total governmental funds | $51,794,626 | $47,351,124 | $25,026,007 |
Combined walk: revenues $51,794,626 minus expenditures $47,351,124 = $4,443,502, less net other financing uses of $2,111,741, for a net fund-balance increase of $2,331,761 — from $22,694,246 to $25,026,007 (up 10%, per the audit). By fund, the net change was: General Fund +$1,795,809, SPLOST +$229,878, American Rescue Plan Act Grant $0 (its $3,078,479 surplus was transferred out in full), and other governmental funds +$306,074. The SPLOST balance of $8,807,117 is restricted for capital projects under the 2020 SPLOST referendum, under which collections began July 1, 2020.
Source: Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances (Exhibit A-5) — audited FY2023 report (PDF).
Enterprise funds — FY2023
The business-type activities are the Water and Sewer Department and the Pickens County Airport. Both lost money on operations in FY2023; both grew their net position only because of transfers in from governmental funds (and, for the Airport, a capital contribution).
| Enterprise result | Water & Sewer | Airport | Total |
|---|---|---|---|
| Operating revenues | $3,438,482 | $887,437 | $4,325,919 |
| Operating expenses | $3,470,782 | $1,665,892 | $5,136,674 |
| Operating income (loss) | −$32,300 | −$778,455 | −$810,755 |
| Nonoperating revenues (expenses), net | −$153,891 | −$281,459 | −$435,350 |
| Income (loss) before capital contributions and transfers | −$186,191 | −$1,059,914 | −$1,246,105 |
| Capital contributions (intergovernmental) | $0 | $159,861 | $159,861 |
| Transfers in | $2,212,574 | $1,316,820 | $3,529,394 |
| Change in net position | $2,026,383 | $416,767 | $2,443,150 |
| Beginning net position | $1,702,169 | $3,905,520 | $5,607,689 |
| Ending net position | $3,728,552 | $4,322,287 | $8,050,839 |
Operating-revenue detail: Water and Sewer charges for sales and services $3,433,385 plus other $5,097 = $3,438,482; Airport charges $873,216 plus other $14,221 = $887,437. Operating-expense detail (total $5,136,674): costs of sales and services $2,177,351, personal services $1,437,615, depreciation $1,521,708. Ending net position by component: Water and Sewer — net investment in capital assets $4,574,955, unrestricted −$846,403; Airport — net investment in capital assets $5,711,635, unrestricted −$1,389,348.
Source: Proprietary Funds Statement of Net Position (Exhibit A-9) and Statement of Revenues, Expenses, and Changes in Net Position (Exhibit A-10) — audited FY2023 report (PDF).
Debt & capital assets
Capital assets, net — $66,554,406
| Asset class | Governmental | Business-type | Total |
|---|---|---|---|
| Land and improvements | $7,625,535 | $1,885,864 | $9,511,399 |
| Construction in progress | $212,191 | $2,069,415 | $2,281,606 |
| Buildings | $27,480,255 | $3,069,080 | $30,549,335 |
| Machinery and equipment | $2,153,765 | $448,061 | $2,601,826 |
| Vehicles | $2,871,577 | $144,841 | $3,016,418 |
| Infrastructure | $3,752,446 | $13,594,538 | $17,346,984 |
| Intangible right-to-use — machinery and equipment | $185,373 | $0 | $185,373 |
| Intangible right-to-use — software | $1,061,465 | $0 | $1,061,465 |
| Total capital assets, net | $45,342,607 | $21,211,799 | $66,554,406 |
Long-term debt — $28,356,581
| Long-term liability | Governmental | Business-type | Total |
|---|---|---|---|
| Bonds payable | $0 | $8,854,582 | $8,854,582 |
| Notes from direct borrowings | $2,135,521 | $2,070,627 | $4,206,148 |
| Lease liabilities | $172,536 | $0 | $172,536 |
| Subscription liabilities | $921,104 | $0 | $921,104 |
| Claims | $364,753 | $0 | $364,753 |
| Landfill closure / postclosure | $450,000 | $0 | $450,000 |
| Compensated absences | $614,925 | $34,708 | $649,633 |
| Net pension liability | $10,789,424 | $671,342 | $11,460,766 |
| Total OPEB liability | $1,123,812 | $153,247 | $1,277,059 |
| Total long-term debt | $16,572,075 | $11,784,506 | $28,356,581 |
The audit notes governmental long-term debt rose $695,948 during 2023 on recording a lease (GASB 87) and subscription arrangements (GASB 96), while business-type long-term debt fell $1,818,775 on lower bonds and notes payable. The net pension liability alone — $11,460,766 of the $28,356,581 total — rose from $8,146,365 in 2022.
Source: Management's Discussion and Analysis, Capital Assets and Long-Term Debt schedules — audited FY2023 report (PDF).
Sources & notes
- Dated basis (repeated): Figures from the FY2023 audit — the most recent verified audit available; newer figures were not verifiable. No FY2024–FY2026 county budget or ACFR was verifiable, so no such figure is used anywhere on this page.
- Only source used: Pickens County, Georgia, Annual Comprehensive Financial Report for the fiscal year ended December 31, 2023 (audited; Rushton, LLC, report dated June 14, 2024). 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 — net position ($51,708,648 + $10,729,410 + $3,778,720 = $66,216,778), General Fund revenues and expenditures, all governmental funds, enterprise results, capital assets, and long-term debt. No rounding discrepancy was found in the figures used.
- Scope: totals are for the primary government only. Component units (Development Authority; Department of Public Health; combined net position $1,330,468 in the audit) are excluded, as is all fiduciary/custodial activity.
- What is missing: this page has no current-year budget, no FY2024 or later actuals, and no population, staffing, or service-level figures — the FY2023 audit does not supply them in a form used here, and none were invented. A newer verified document would be needed to update this dashboard.
- County palette: no high- or medium-confidence Pickens County palette was on file, so this page uses the neutral Peach State Pulse dark-glass theme rather than a county color.