Overview
Sumter County, created by legislative act on December 26, 1831, operates under a County Commissioner form of government with five elected commissioners. In FY2025 the County as a whole lost net position: governmental activities fell by $4,204,497 and the Solid Waste business-type activity fell by $572,208, for a combined decrease of $4,776,705 — from $69,966,165 to $65,189,460. The General Fund itself drew down its fund balance by $2,723,702, driven mainly by $2,708,395 of net transfers out, not by an operating shortfall alone (revenues fell short of expenditures by $921,278).
The County's discretely presented component unit, the Sumter County Department of Public Health (audited by other auditors), is not included in the primary-government totals on this page; its own net position at June 30, 2025 was $1,648,823.
Source: Sumter County, Georgia, Financial Report for the fiscal year ended June 30, 2025, Independent Auditor's Report (PJC Group, LLC) and Statement of Activities — audited FY2025 report (PDF).
At a glance — FY2025 audited
Source: FY2025 audit, Statement of Net Position, Statement of Activities, and Governmental Funds statements — audited FY2025 report (PDF).
Net position — June 30, 2025
Net position is what remains after liabilities are subtracted from assets plus deferred outflows. Each column below sums exactly to its total, and total assets ($83,829,754) plus deferred outflows ($509,249) minus total liabilities ($19,149,543) equals the $65,189,460 total.
| Component | County total |
|---|---|
| Net investment in capital assets | $49,590,917 |
| Restricted — judicial | $299,057 |
| Restricted — public safety | $2,652,835 |
| Restricted — capital outlay | $9,900,085 |
| Unrestricted | $2,746,566 |
| Total net position | $65,189,460 |
| Net position by activity | Governmental | Business-type | Total |
|---|---|---|---|
| Net investment in capital assets | $49,590,917 | $0 | $49,590,917 |
| Restricted | $12,851,977 | $0 | $12,851,977 |
| Unrestricted | $1,741,011 | $1,005,555 | $2,746,566 |
| Total | $64,183,905 | $1,005,555 | $65,189,460 |
Restricted detail (sums to the $12,851,977 above): judicial $299,057 + public safety $2,652,835 + capital outlay $9,900,085 = $12,851,977. Change in net position for the year: governmental −$4,204,497, business-type −$572,208, total −$4,776,705; beginning total $69,966,165 − $4,776,705 = $65,189,460.
Source: Statement of Net Position and Statement of Activities, pp. 5–7 — audited FY2025 report (PDF).
General Fund — FY2025
The General Fund is the County's chief operating fund. It took in $24,884,073 and spent $25,805,351 — an operating shortfall of $921,278 — and then transferred out a net $1,802,424, for a total fund-balance decrease of $2,723,702.
Revenues — $24,884,073
| Source | Amount |
|---|---|
| Property taxes | $11,663,128 |
| Sales taxes | $2,842,475 |
| Franchise taxes | $28,263 |
| Other taxes | $1,270,550 |
| Licenses and permits | $193,068 |
| Intergovernmental | $201,743 |
| Charges for services | $4,559,170 |
| Fines and forfeitures | $515,392 |
| Interest revenue | $174,421 |
| Other revenues | $3,435,863 |
| Total revenues | $24,884,073 |
Expenditures — $25,805,351
| Function | Amount |
|---|---|
| Public safety | $14,826,586 |
| General government | $4,198,477 |
| Judicial | $2,784,979 |
| Public works | $1,910,864 |
| Parks and recreation | $1,220,329 |
| Housing and development | $440,414 |
| Health and welfare | $227,281 |
| Debt service — principal | $187,980 |
| Debt service — interest | $8,441 |
| Total expenditures | $25,805,351 |
Fund balance walk
| Item | Amount |
|---|---|
| Beginning balance, July 1, 2024 | $10,942,776 |
| Revenues over (under) expenditures | −$921,278 |
| Other financing, net (transfers in $905,971 − transfers out $2,708,395) | −$1,802,424 |
| Ending balance, June 30, 2025 | $8,219,074 |
The ending balance is entirely unassigned. Public safety alone — sheriff, jail, correctional institute, E911, animal control, emergency management and related functions — accounts for $14,826,586, about 57% of General Fund spending.
Source: Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances, pp. 11–13 — audited FY2025 report (PDF).
All governmental funds — FY2025
Beyond the General Fund, the County reports the County Fire Fund, the American Rescue Plan (ARP) Fund, the 2021 SPLOST fund, the Road Department fund, the Capital Improvements fund, the Solid Waste Management Authority fund, and other (nonmajor) governmental funds. Every row below sums across to its total; the fund totals reconcile from beginning balances plus net change (see note on the $1 rounding difference below).
| Fund | Revenues | Expenditures | Ending balance |
|---|---|---|---|
| General Fund | $24,884,073 | $25,805,351 | $8,219,074 |
| County Fire | $3,435,471 | $4,291,822 | $2,075 |
| American Rescue Plan (ARP) | $15,579 | $326,368 | −$304,777 |
| 2021 SPLOST | $5,343,008 | $5,126,302 | $7,858,513 |
| Road Department | $1,668,055 | $852,695 | $2,538,343 |
| Capital Improvements | $557,175 | $333,587 | $281,420 |
| Solid Waste Management Authority | $1,837,876 | $375,960 | $1,760,152 |
| Other governmental funds | $1,132,071 | $1,351,659 | $716,251 |
| Total governmental funds | $38,873,308 | $38,463,744 | $21,071,052 |
Combined, the governmental funds took in $409,564 more than they spent ($38,873,308 − $38,463,744), but net transfers out of $1,733,667 turned that into a net fund-balance decrease of $1,324,103 — from $22,395,155 (as adjusted) to $21,071,052. Note the ARP Fund's negative ending balance of −$304,777: it spent $326,368 against $15,579 of revenue with no transfers in. The eight ending balances above sum to $21,071,051, $1 below the statement's $21,071,052 total — a $1 rounding difference in the audit itself.
Source: Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances, pp. 11–13 — audited FY2025 report (PDF).
Solid Waste enterprise — FY2025
The Solid Waste Management fund is the County's only business-type activity. It earned an operating surplus, then transferred $900,000 out to governmental funds, which is why its net position fell despite profitable operations.
| Item | Amount |
|---|---|
| Operating revenues — solid waste collection fees | $1,329,295 |
| Operating expenses — contracted services | $1,002,417 |
| Operating expenses — other | $2,822 |
| Operating income | $324,056 |
| Nonoperating income — interest | $3,736 |
| Income before transfers | $327,792 |
| Transfers out | −$900,000 |
| Change in net position | −$572,208 |
| Beginning net position | $1,577,763 |
| Ending net position, June 30, 2025 | $1,005,555 |
Operating check: $1,329,295 − $1,002,417 − $2,822 = $324,056; $324,056 + $3,736 − $900,000 = −$572,208; $1,577,763 − $572,208 = $1,005,555. The fund holds no capital assets and no liabilities — its entire net position is unrestricted cash and receivables.
Source: Proprietary Funds Statement of Revenues, Expenses, and Changes in Fund Net Position, p. 20 — audited FY2025 report (PDF).
Debt & capital assets
| Item | Amount |
|---|---|
| Bonds payable due within one year | $2,263,536 |
| Bonds payable due in more than one year | $6,719,310 |
| Total bonds payable | $8,982,846 |
| Capital assets — nondepreciable | $1,120,348 |
| Capital assets — depreciable, net | $52,222,323 |
| Capital assets, net — total | $53,342,671 |
| Net investment in capital assets | $49,590,917 |
| Landfill liability (current + long-term) | $1,192,699 |
| Net pension liability | $2,126,465 |
| Compensated absences (current + long-term) | $482,848 |
Landfill check: $238,540 + $954,159 = $1,192,699. Compensated absences check: $44,807 + $438,041 = $482,848. Total liabilities of $19,149,543 also include accounts payable $1,124,315, accrued liabilities $1,756,967, amounts due to other governments $3,212,583, and unearned revenues $270,820, plus the items above.
Source: Statement of Net Position, p. 5 — audited FY2025 report (PDF).
Sources & notes
- Only source used: Sumter County, Georgia, Financial Report for the fiscal year ended June 30, 2025 (audited; PJC Group, LLC, Atlanta; report dated December 19, 2025). Read the audit (PDF, UGA TED portal).
- Not used: the General Fund budget-to-actual schedule in the same report — it does not reconcile to the audited fund statements (ending General Fund balance $14,788,316 vs. $8,219,074), so no budget figure appears on this page. No other document was used, and no figure was estimated.
- Sum checks: every breakdown table on this page was added up before publishing; each shown total equals the sum of its shown parts, except a $1 rounding difference in the audit's own governmental-funds ending balances (parts sum to $21,071,051; statement total $21,071,052), disclosed in the All governmental funds section.
- What is missing: this page has no Management's Discussion and Analysis (management omitted it, as the auditor notes), no budget-vs-actual comparison (see above), no current-year figures, and no population, staffing, or service-level figures — the FY2025 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.
- Identity note: this is Sumter County, Georgia (seat Americus). Material about Sumter County, South Carolina was excluded; only the Georgia TED document above was used.
- County palette: no high- or medium-confidence Sumter County palette was on file, so this page uses the neutral Peach State Pulse dark-glass theme rather than a county color.