Unofficial demonstration dashboard

Carroll County Pulse

Government finances for Carroll County, Georgia — adopted and proposed budgets, audited fund balances, and long-term debt, taken directly from the county’s published documents.

Fiscal year: July 1 – June 30 · County seat: Carrollton

General Fund Budget

$79,913,344

FY2025 Adopted

From the county’s “Final Approved” budget file — the only adopted budget published.

General Fund Budget

$88,675,890

FY2027 Proposed

Includes $873,290 use of fund balance.

All Funds Budget

$112,830,936

FY2027 Proposed

Computed sum of the fund budgets in the county’s proposed packet (gross, includes interfund transfers); the county states no all-funds total.

General Fund Fund Balance

$45,685,534

Audited · June 30, 2024

Of which unassigned $42,883,398 — 55.4% of FY2024 General Fund expenditures.

Total Governmental Fund Balances

$145,292,421

Audited · June 30, 2024

All governmental funds combined, per the audited Annual Financial Report.

Long-Term Debt, Governmental Activities

$26,355,014

Audited · June 30, 2024

MD&A definition: net bonds payable plus notes from direct borrowings. See the debt section for the second, broader total.

The Budget

Carroll County publishes its adopted budget at the General Fund level. The FY2025 adopted figures below are the most recent adopted budget located; FY2027 figures are the county’s proposed packet.

General Fund by function — FY2025 Adopted

General Government$10,544,90013.2%

Judicial$9,455,64911.8%

Public Safety$43,446,43554.4%

Public Works (incl. Solid Waste $4,071,000 within the General Fund)$9,996,70012.5%

Health and Welfare$316,6800.4%

Parks and Recreation$4,027,7805.0%

Housing and Development$1,830,8002.3%

Debt Service (Capital Lease)$294,4000.4%

Total General Fund — FY2025 Adopted$79,913,344

Footnote: in the county’s “Final Approved” budget file, the spreadsheet’s own column header still reads “PROPOSED APPROPRIATIONS.”

Source: 2024-2025 Budget Final Approved — Carroll County, FY2025.

General Fund by function — FY2027 Proposed

The proposed General Fund budget of $88,675,890 includes $873,290 use of fund balance.

General Government$11,986,90013.5%

Judicial$10,448,40611.8%

Public Safety$49,203,82455.5%

Public Works (incl. Solid Waste $3,301,000)$10,023,00011.3%

Health and Welfare$344,4800.4%

Parks and Recreation$4,288,7804.8%

Housing and Development$2,100,5002.4%

Debt Service (Capital Lease)$280,0000.3%

Total General Fund — FY2027 Proposed$88,675,890

Source: 2026-2027 Budget (Proposed) — Carroll County, FY2027.

All funds — FY2027 Proposed

$112,830,936 is a computed sum of the fund budgets in the county’s proposed packet (gross, includes interfund transfers); the county states no all-funds total.

General Fund$88,675,89078.6%

Special Revenue Funds (combined)$6,443,6865.7%

2021 SPLOST Debt Service Fund$7,840,5806.9%

Capital Projects Fund$3,209,7802.8%

Proprietary Fund — Solid Waste$6,661,0005.9%

All funds, computed — FY2027 Proposed$112,830,936

Because this sum is gross, it double-counts at least $9,329,880 of interfund transfers: the Debt Service Fund’s $7,840,580 is a transfer in from the 2021 SPLOST Fund; Solid Waste includes a $1,301,000 General Fund transfer in; Special Revenue includes a $188,300 General Fund transfer in.

Source: 2026-2027 Budget (Proposed) — Carroll County, FY2027.

Audited Financials — FY2024

From the county’s Annual Financial Report for the fiscal year ended June 30, 2024, audited by Rushton LLC. (The county titles the report “Annual Financial Report,” not ACFR.)

Governmental fund balances by fund — June 30, 2024

General Fund$45,685,53431.4%

Opioid Settlement Special Revenue$1,001,6600.7%

American Rescue Plan Special Revenue$855,5430.6%

2021 SPLOST Debt Service$288,5030.2%

2015 SPLOST Capital Projects$15,017,35610.3%

2021 SPLOST Capital Projects$64,592,15344.5%

Nonmajor Governmental Funds$17,851,67212.3%

Total governmental fund balances$145,292,421

Within the General Fund balance of $45,685,534, the unassigned portion is $42,883,398 — equal to 55.4% of FY2024 General Fund expenditures. The largest single balance sits in the 2021 SPLOST Capital Projects fund, restricted to voter-approved capital projects.

Source: Annual Financial Report, fiscal year ended June 30, 2024 — Carroll County, audited by Rushton LLC.

Long-Term Debt

Audited, June 30, 2024. The county’s report supports two different “long-term” totals; both are correct under the definition each uses, so each figure below states its definition.

Long-term debt — MD&A definition

$26,355,014

Governmental activities, as defined in the report’s Management’s Discussion & Analysis:

Net bonds payable: $24,338,014 (GO principal $21,335,000 + premiums $3,003,014)
Notes from direct borrowings: $2,017,000

The general obligation bonds fully retire in FY2027.

Total long-term liabilities — Note 12 definition

$27,443,395

The broader Note 12 total adds compensated absences to the MD&A debt figure:

Long-term debt (MD&A definition): $26,355,014
Compensated absences: $1,088,381

The net pension liability of $935,080 is included in neither total.

Source: Annual Financial Report, fiscal year ended June 30, 2024 — Carroll County, audited by Rushton LLC (MD&A and Note 12).

About Carroll County Government

Created

1826, by legislative act

Form of government

County Commissioners

Finance office

323 Newnan Street, Carrollton, GA 30117

Population is not published in the county’s budget or audit documents, so no population figure is shown on this dashboard.

Source: Annual Financial Report, fiscal year ended June 30, 2024 — Note 1, Carroll County.

Notes & Disclosures

No adopted all-funds budget total exists in any published county document located; the county’s adopted-budget story shown here is General Fund only (FY2025). No FY2026 budget packet was retrievable from the county site.
FY2027 figures are Proposed — from the county’s proposed packet for its May 22, 2026 public hearing; no adopted FY2027 document was published at research time.
The computed all-funds sum of $112,830,936 double-counts at least $9,329,880 of interfund transfers (the Debt Service Fund’s $7,840,580 is a transfer in from the 2021 SPLOST Fund; Solid Waste includes a $1,301,000 General Fund transfer in; Special Revenue includes a $188,300 General Fund transfer in).
Two “long-term” totals — $26,355,014 and $27,443,395 — are both correct under different definitions; the debt section states which definition each figure uses.
In the county’s FY2025 “Final Approved” budget file, the spreadsheet’s own column header still reads “PROPOSED APPROPRIATIONS.”

Sources

2024-2025 Budget Final Approved — Carroll County, FY2025 adopted budget.
2026-2027 Budget (Proposed) — Carroll County, FY2027 proposed budget.
Annual Financial Report, fiscal year ended June 30, 2024 — Carroll County, audited by Rushton LLC (via the University of Georgia Carl Vinson Institute TED portal).