Overview
Upson County budgets on a calendar-year basis: the Board must hold public hearings and adopt a final budget by December 31 for the following January 1. The FY2026 budget was adopted December 9, 2025. The document covers all governmental funds plus the two enterprise funds, but formal annual budgets are generally not prepared for SPLOST/TSPLOST funds or grant funds, and the 2024 TSPLOST fund and grant funds are excluded from the adopted budget totals.
The County's stated FY2026 priorities: hold the FY2025 M&O millage rate, decrease dependence on property taxes, cap compensation growth at a 1.75% step plus 1.0% COLA (2.75% overall), budget vacancies at 50%, add no new positions, and sustain its Aa2 Moody's credit rating. Sheriff's Office salaries are the exception: an 8% increase phased in halves (4% on January 1 and 4% on July 1, 2026), a 6% budgeted effect for the year.
Since 2012 the County and the City of Thomaston have shared joint projects (Recreation, E-911, Senior Center, Archives) under an intergovernmental agreement revised effective 2023. Since 2023 the sharing ratio has been approximately 68% County / 32% City of net expenditures for each joint project. The E-911 fund and the Recreation fund receive funding via the Joint Projects fund, and the General Fund transfers funds to balance the Sprewell Bluff fund. The Upson-Lee School Board reimburses the County 75% of School Resource Officers' salaries and benefits — budgeted at $424,000 for FY2026 against $584,000 of budgeted expenditures.
County profile (from the budget document's demographics section)
| Measure | Value |
|---|---|
| Total population | 28,029 |
| Daytime population | 25,957 |
| Total households | 10,595 |
| Median household income | $55,429 |
| Median home value (2024) | $168,700 |
Population/household/income sources as cited in the document: U.S. Census Bureau American Community Survey 5-year estimates and decennial censuses; home value: 2024 ACS.
Budgeted millage rates, FY2026
| District | 2025 | 2026 | Change |
|---|---|---|---|
| Maintenance & operations (M&O) | 9.46 | 9.46 | 0.00 |
| Unincorporated | 0.89 | 1.00 | +0.11 |
| Joint Projects | 2.26 | 2.58 | +0.32 |
| 2026 components summed | 13.04 |
The document states the Joint Projects increase stems mainly from declining Senior Center revenues (Lamar County no longer uses the County kitchen; Three Rivers Commission grant distributions have also declined since federal COVID-relief funds ended). The 2026 net digests assume 5% growth: M&O $1,076,770,100 (from $1,025,495,333); Unincorporated and Joint Projects $797,708,459 each (from $759,722,342). Note: the document's printed 2025 total of 12.63 does not equal the sum of its printed 2025 components (12.61); the 2026 components sum exactly to 13.04, which is the figure used here.
Source: Upson County FY2026 Adopted Budget, Introduction and Demographics — FY2026 adopted budget (PDF).
At a glance — FY2026 adopted
Governmental revenues rose 3.41% over the FY2025 budgeted $37,053,506 (an increase of $1,262,114). The document's narrative describes the budget as balanced at $38.3 million on both sides; the detailed tables behind that statement are reconciled in the Sources & notes section, including one internal inconsistency in the document's own summary table.
Source: FY2026 adopted budget, Total Governmental Fund Summary — FY2026 adopted budget (PDF).
General Fund — FY2026 adopted
The General Fund is the County's largest fund (34 departments) and records M&O activities plus services for residents of unincorporated areas. Revenues of $21,070,800 exceed detailed-table expenditures of $20,605,770 by $465,030. Beginning fund balance was $10,310,779; ending fund balance is $10,775,809.
Revenues — $21,070,800
| Source | Adopted |
|---|---|
| Taxes | $17,366,050 |
| Other financing sources (transfer in from Unincorporated Services Fund) | $817,710 |
| Charges for services | $765,450 |
| Fines and forfeitures | $708,190 |
| Intergovernmental revenues | $678,740 |
| Licenses and permits | $339,810 |
| Investment income | $225,920 |
| Miscellaneous revenue | $168,560 |
| Contributions / donations | $370 |
| Total revenues | $21,070,800 |
Taxes are 82.42% of General Fund revenues, up $886,610 (5.38%) from FY2025. Other financing sources are the $797,710 Unincorporated Services transfer plus related items, as detailed in the document's transfer schedule (see All funds).
Expenditures by function — $20,605,770 (detailed table)
| Function | Adopted |
|---|---|
| Public safety | $9,765,780 |
| General government | $4,829,910 |
| Judicial | $2,906,210 |
| Public works | $1,480,550 |
| Housing and development | $869,680 |
| Health and welfare | $331,290 |
| Other financing uses (transfer to Sprewell Bluff Fund) | $329,550 |
| Culture / recreation | $92,800 |
| Total expenditures | $20,605,770 |
Expenditures by classification — $20,605,770 (detailed table)
| Classification | Adopted |
|---|---|
| Personnel services & employee benefits | $13,326,190 |
| Purchased contracted services | $3,717,300 |
| Other costs | $1,831,340 |
| Supplies | $1,379,690 |
| Other financing uses | $329,550 |
| Capital outlays | $21,700 |
| Total expenditures | $20,605,770 |
Both detailed breakdowns sum exactly to $20,605,770. The document's summary pie charts instead label the $21,070,800 revenue total as General Fund expenditures, with different splits (for example public safety $10,001,700 and purchased contracted services $4,216,220); those pie figures are NOT used here — see Sources & notes.
Fund balance walk
| Item | Amount |
|---|---|
| Beginning fund balance | $10,310,779 |
| Revenues over expenditures | $465,030 |
| Ending fund balance | $10,775,809 |
Source: FY2026 adopted budget, General Fund section — FY2026 adopted budget (PDF).
All funds — FY2026 adopted
All governmental funds together: revenues $38,315,620 and expenditures $38,315,620 on the by-fund and by-classification presentations, both of which sum exactly (see below). Interfund transfers are included in these presentations for transparency; under GAAP they are not revenues or expenditures, and they largely offset each other.
Revenues by fund — $38,315,620
| Fund | Adopted | Share |
|---|---|---|
| General Fund | $21,070,800 | 54.99% |
| Debt Service Fund 2024 Series | $5,221,530 | 13.63% |
| Debt Service Fund 2022 Series | $4,781,920 | 12.48% |
| Joint Projects Fund | $2,644,570 | 6.90% |
| Thomaston-Upson County Recreation Fund | $1,718,120 | 4.48% |
| E-911 Fund | $1,121,610 | 2.93% |
| Unincorporated Services Fund | $797,710 | 2.08% |
| Sprewell Bluff Recreation Area Fund | $538,810 | 1.41% |
| Jail Construction Fund | $191,700 | 0.50% |
| Sheriff Program Fund | $160,000 | 0.42% |
| Law Library | $20,600 | 0.05% |
| Hotel / Motel Fund | $20,000 | 0.05% |
| Drug Abuse Treatment Fund | $18,250 | 0.05% |
| Seizure Fund | $10,000 | 0.03% |
| Total revenues | $38,315,620 | 100.00% |
The same fund list, as expenditures, also totals $38,315,620 in the document's Expenditures by Fund table. The Jail Construction Fund is the fastest-growing fund (+$113,700, +145.77%, for furnishings and roof repairs); the Recreation Fund is the only fund to decline (−$10,164, −0.59%).
Revenues by major classification — $38,315,620
| Source | Adopted |
|---|---|
| Taxes | $30,053,260 |
| Other financing sources | $2,565,680 |
| Intergovernmental revenues | $1,845,650 |
| Charges for services | $1,699,970 |
| Fines and forfeitures | $791,790 |
| Investment income | $527,330 |
| Miscellaneous revenue | $467,260 |
| Licenses and permits | $339,810 |
| Contributions / donations | $24,870 |
| Total revenues | $38,315,620 |
Expenditures by major classification — $38,315,620
| Classification | Adopted |
|---|---|
| Personnel services & employee benefits | $16,221,420 |
| Other costs | $5,830,520 |
| Other financing uses | $5,276,730 |
| Purchased contracted services | $4,930,900 |
| Debt service | $3,496,450 |
| Supplies | $2,342,400 |
| Capital outlays | $217,200 |
| Total expenditures | $38,315,620 |
Taxes by type — $30,053,260 total
| Tax type | Budgeted |
|---|---|
| Real property taxes | $13,171,890 |
| SPLOST (general sales and use) | $9,768,450 |
| LOST (general sales and use) | $3,182,800 |
| Business taxes | $1,800,000 |
| TAVT | $1,319,650 |
| Property not on digest | $240,000 |
| Other tax items not broken out in the chart text | $570,470 |
| Total taxes | $30,053,260 |
The six itemized tax types sum to $29,482,790; the remaining $570,470 of the $30,053,260 total is shown as an unitemized balance, not estimated or assigned to a tax type.
Interfund transfers budgeted for FY2026
| Transfer out | Amount | Transfer in |
|---|---|---|
| General Fund | $329,550 | Sprewell Bluff Fund |
| Unincorporated Services Fund | $797,710 | General Fund |
| Joint Projects Fund | $401,740 | E-911 Fund |
| Joint Projects Fund | $1,016,680 | Recreation Fund |
| Debt Service Fund 2024 Series | $1,102,170 | 2024 TSPLOST Capital Projects Fund |
| Debt Service Fund 2022 Series | $1,628,880 | 2022 SPLOST Capital Projects Fund |
Capital projects funds themselves are not included in the budgeted-funds totals above. The five property-tax-supported funds are the General Fund, Joint Projects Fund, E-911 Fund, Recreation Fund, and Sprewell Bluff Fund.
Source: FY2026 adopted budget, Total Governmental Fund Summary and Funding Sources Overview — FY2026 adopted budget (PDF).
Enterprise funds — FY2026 adopted
The County adopts budgets for its two enterprise funds for internal management, though Georgia law does not require the Board to approve annual budgets for them. Both use the modified accrual basis for budgeting (not the full accrual basis used in the audited financial statements).
Water Fund — revenues $2,055,580; expenditures $1,998,290
The Water Fund serves about 2,300 water customers and 500 sewer customers in unincorporated areas (three water tanks, about 482,000 feet of water lines, about 46,000 feet of sewer lines). No property taxes support it. Revenues fell 32.61% from FY2025's $3,050,325 because FY2025 included a $550,000 transfer from the Waste Billing fund and $393,500 of fund-balance use for the Thurston Well Project; capital outlays fall from $1,115,000 to $0 for the same reason.
| Water Fund revenue | Adopted |
|---|---|
| Charges for services (sale of water $1,630,900; sewerage $235,440; reconnects $21,060; tap fees $6,450; late fees $98,380; other $1,950) | $1,994,180 |
| Charges for services / other fees | $31,550 |
| Investment income | $29,850 |
| Total revenues | $2,055,580 |
| Water Fund expenditure | Adopted |
|---|---|
| Personnel services & employee benefits | $619,320 |
| Purchased contracted services | $676,270 |
| Supplies | $311,500 |
| Other costs | $75,200 |
| Debt service | $316,000 |
| Capital outlays | $0 |
| Total expenditures | $1,998,290 |
Revenues over expenditures: $2,055,580 − $1,998,290 = $57,290.
Waste Billing Services Fund — revenues $1,555,220; expenditures $1,550,370
Solid waste service for unincorporated residents (about 6,000 customers) is provided through contractor GFL Environmental, funded mainly by per-can household fees. Both sides fell about 25.6% from FY2025 because the FY2025 $550,000 transfer to the Water Fund (Thurston Well) does not recur.
| Waste Billing revenue | Adopted |
|---|---|
| Charges for services | $1,511,880 |
| Charges for services / other fees | $23,220 |
| Investment income | $20,120 |
| Total revenues | $1,555,220 |
| Waste Billing expenditure | Adopted |
|---|---|
| Purchased contracted services | $1,434,420 |
| Personnel services & employee benefits | $50,950 |
| Other costs | $50,000 |
| Supplies | $15,000 |
| Total expenditures | $1,550,370 |
Revenues over expenditures: $1,555,220 − $1,550,370 = $4,850.
Source: FY2026 adopted budget, Water Fund and Waste Billing Services Fund sections — FY2026 adopted budget (PDF).
Debt & capital
Governmental debt service by classification is $3,496,450 (down $1,500, −0.04%, from FY2025). The two debt service funds collect far more than that — $10,003,450 combined — because they also pass SPLOST/TSPLOST dollars to the capital projects funds (see transfers above).
| Debt service fund revenues | Adopted |
|---|---|
| Debt Service Fund 2024 Series | $5,221,530 |
| Debt Service Fund 2022 Series | $4,781,920 |
| Combined debt service fund revenues | $10,003,450 |
Budgeted transfers out of those funds to capital projects: $1,102,170 (2024 TSPLOST) and $1,628,880 (2022 SPLOST). The document notes the County's primary source of capital funding is the 2022 SPLOST and 2024 TSPLOST, and that the County has not regularly approved capital budgets — the Board approved a five-year capital plan in 2023, and the 2026 capital list below is funded by the 2022 SPLOST. The budgeted 2026 transfer from the Debt Service Fund 2022 Series for capital is stated as $1.6 million.
2026 capital plan — County share $812,964
Recreation, Archives, and Airport are joint projects, so the County's share is 68% of those items' costs.
| Department / item | Total cost | County cost |
|---|---|---|
| Sheriff — Interceptors (Explorers) | $406,000 | $406,000 |
| Recreation — Baseball batting cages (two, pole-barn style) | $120,000 | $81,600 |
| Recreation — 30-ton unit in gym (20 years old) | $90,000 | $61,200 |
| Tax Assessor — Small SUV | $29,700 | $29,700 |
| Airport — Design phase of taxiway project (local match) | $37,000 | $25,160 |
| Archives — Roof (decision to pursue or hold off pending; not leaking at inspection) | $307,800 | $209,304 |
| Total | $990,500 | $812,964 |
Governmental capital outlays in the operating budget are $217,200 (up $115,500, +113.57%), largely Jail Construction Fund furnishings and roof repairs — separate from the SPLOST capital plan above. The document states a goal of maintaining a stable Aa2 Moody's credit rating but does not publish an outstanding-debt total in the sections used here, so none is shown.
Source: FY2026 adopted budget, Total Governmental Fund Summary and Capital Budget sections — FY2026 adopted budget (PDF).
Sources & notes
- Only source used: Upson County, Georgia, Fiscal Year 2026 Adopted Budget (ClearGov-produced document, adopted December 9, 2025), filed via the UGA TED portal. Read the adopted budget (PDF, UGA TED portal).
- Not used: the separate FY2025 audit — no figure on this page comes from it. No FY2026 actuals exist yet in a verified document, and none are shown.
- Sum checks: every breakdown table on this page was added up before publishing and each shown total equals the sum of its shown parts: governmental revenues by fund $38,315,620; by classification $38,315,620; governmental expenditures by classification $38,315,620; General Fund revenues $21,070,800; General Fund expenditures (both detailed breakdowns) $20,605,770; Water $2,055,580 / $1,998,290; Waste Billing $1,555,220 / $1,550,370; capital County share $812,964 on $990,500 total cost.
- Document inconsistency 1 — total governmental summary: the document's Comprehensive Fund Summary expenditure rows sum to $37,731,840, which is $583,780 below the by-fund and by-classification totals of $38,315,620 (the gap equals its own "revenues less expenditures" line). This page uses the two agreeing totals of $38,315,620 and does not use the $37,731,840 summary row.
- Document inconsistency 2 — General Fund pie charts: the document's General Fund summary pie charts label the $21,070,800 revenue total as expenditures, with different splits (public safety $10,001,700; purchased contracted services $4,216,220; supplies $1,345,800). This page uses the detailed account tables, which sum to $20,605,770 on both the functional and classification breakdowns, and reports the $465,030 difference as revenues over expenditures.
- Document inconsistency 3 — enterprise pie charts: the Water Fund pie shows purchased contracted services of $710,880 and the Waste Billing pie $1,438,980, against detailed-table values of $676,270 and $1,434,420 respectively. The detailed tables are used here because they sum exactly to the funds' stated expenditure totals.
- Unitemized balances: $570,470 of total taxes is not broken out in the extracted tax chart (shown as an unitemized balance, not assigned). The document's printed 2025 millage total (12.63) also does not equal its printed 2025 components (12.61); only the 2026 components, which sum exactly to 13.04, are relied on.
- Scope limits: SPLOST/TSPLOST capital projects funds, the 2024 TSPLOST fund, and grant funds are not formally budgeted in this document and are excluded from the totals above (except for the transfers and capital plan described). This page covers the County government only — not the City of Thomaston, the school system, or any other government.
- County palette: no high- or medium-confidence Upson County palette was on file, so this page uses the neutral Peach State Pulse dark-glass theme rather than a county color.