The finances of Troup County, Georgia (county government), drawn from the county’s FY 2024–2025 adopted budget book and its Annual Comprehensive Financial Report for the fiscal year ended June 30, 2025.
From the FY 2024-2025 Adopted Budget (adopted June 25, 2024): the General Fund sources and uses, appropriations by function and department, and the full list of funds the book budgets. All figures in this section are EXTRACTED-UNDER-503 — read from the indexed text of the TED-hosted PDF during the portal outage described in the caveats.
| Category | FY25 Adopted |
|---|---|
| Taxes | $50,206,196 |
| Licenses and permits | $504,900 |
| Intergovernmental | $1,644,835 |
| Charges for services | $4,129,966 |
| Fines and forfeitures | $2,059,136 |
| Investment income | $900,000 |
| Contributions and donations | $124,246 |
| Miscellaneous | $951,889 |
| Other financing sources | $236,750 |
| Revenue total (as printed) | $60,757,918 |
Taxes detail (summary presentation): Real Estate — Commercial/Industrial/Residential/Agricultural $28,611,932; LOST $7,875,000; Personal Property $4,994,874; TAVT/Motor Vehicle $3,313,990; Taxes — Other $2,740,400; Insurance Premium $2,670,000.
The adopted budget book and the ACFR classify about $330K of revenue categories differently (for example, Bank Licenses) while their General Fund totals tie exactly at $60,757,918; this table follows the budget book consistently. See the caveats.
Source: FY 2024-2025 Adopted Budget — Troup County, Georgia (TED-hosted), “Sources and Uses of Funds” and General Fund Revenue by Source detail.
| Function (book’s labels) | FY25 Adopted |
|---|---|
| General government * | $8,314,775 |
| Judicial | $8,351,320 |
| Public safety | $28,897,059 |
| Public works | $5,257,217 |
| Health and welfare | $433,747 |
| Culture/Recreation | $5,665,691 |
| Housing and development | $1,359,417 |
| Other financing sources/uses | $2,478,692 |
| Expenditure total (as printed) | $60,757,918 |
* The book’s Sources-and-Uses summary page prints General Government as $8,314,774; the department detail and the ACFR both support $8,314,775, which is used here. The book’s Public Safety department list sums $1 above its printed function total. Both $1 errors are disclosed in the caveats; the printed $60,757,918 total is used throughout.
| Department | FY25 Adopted |
|---|---|
| Board of Commissioners | $549,189 |
| County Manager | $614,974 |
| Elections and Registration | $774,505 |
| Finance | $1,566,252 |
| County Attorney | $265,225 |
| Information Technology | $525,886 |
| Human Resources | $543,062 |
| Tax Commissioner | $1,051,582 |
| Property Appraisal | $1,368,690 |
| General Government | $864,212 |
| Records Management | $141,198 |
| General Association | $44,000 |
| Non-Departmental | $6,000 |
| Judicial Administration | $1,004,849 |
| Superior Court | $507,227 |
| Clerk of Courts | $1,175,436 |
| District Attorney | $1,243,056 |
| State Court | $402,572 |
| Solicitor | $819,777 |
| Magistrate Court | $571,676 |
| Probate Court | $485,127 |
| Juvenile Justice | $1,428,247 |
| Public Defender | $713,353 |
| Sheriff | $20,307,063 |
| Fire and Rescue | $7,018,688 |
| Emergency Medical Services | $350,000 |
| Coroner | $167,521 |
| Marshal | $1,053,788 |
| Roads and Engineering | $4,669,175 |
| Vehicle Maintenance and Shop | $588,042 |
| Public Health | $151,642 |
| Welfare | $88,948 |
| Extension Service | $193,157 |
| Parks and Recreation | $5,067,753 |
| Libraries | $597,938 |
| Community Development | $937,489 |
| Two Rivers RC&D | $163,424 |
| Center for Strategic Planning | $138,304 |
| CIRCLES | $120,200 |
| Other Financing Uses | $2,478,692 |
| Total (as printed) | $60,757,918 |
Department rows sum to $60,757,919 — $1 above the printed total, from the Public Safety $1 discrepancy disclosed in the caveats.
Source: FY 2024-2025 Adopted Budget — Troup County, Georgia (TED-hosted), “General Fund Appropriations by Department.”
The $93,749,505 below is the sum of funds listed in the adopted budget book; the book prints no all-funds total. It is a computed sum of the funds listed in the book’s Operating Funds Summary, not a figure the book states.
| Fund | FY25 Adopted |
|---|---|
| General Fund | $60,757,918 |
| Law Library | $60,000 |
| ADR Coweta Circuit | $176,600 |
| Confiscated Assets | $150,000 |
| Drug Abuse Treatment/Education | $183,455 |
| Opioid Settlement | $100,000 |
| E-911 Communications | $2,686,455 |
| Endowment Rec Facilities | $1,048,212 |
| American Rescue Plan Act | $1,620,000 |
| Multi Grant | $3,107,274 |
| Hotel/Motel Tax | $170,000 |
| Debt Service | $967,952 |
| Airport | $1,586,092 |
| Oakfuskee Convention Center | $250,000 |
| Waste Management | $200,000 |
| Juvenile Supervision | $45,000 |
| Victim/Witness | $155,000 |
| Endowment Fund for Parks and Recreation | $535,547 |
| SPLOST IV (capital) | $1,400,000 |
| SPLOST 5 (capital) | $9,500,000 |
| SPLOST 6 (capital) | $9,050,000 |
| Sum of funds listed in the adopted budget book; the book prints no all-funds total | $93,749,505 |
Source: FY 2024-2025 Adopted Budget — Troup County, Georgia (TED-hosted), Operating Funds Summary.
Actual results from the audited governmental fund statements (modified accrual / fund basis), ACFR p. 21.
| Revenue source | General Fund | Total Governmental Funds |
|---|---|---|
| Taxes | $51,423,918 | $71,328,161 |
| Licenses and permits | $835,121 | $835,121 |
| Intergovernmental | $2,370,367 | $11,217,973 |
| Charges for services | $4,382,454 | $6,311,847 |
| Fines and forfeitures | $2,276,494 | $2,890,956 |
| Investment earnings | $1,742,096 | $3,556,529 |
| Contributions and donations | $887,653 | $1,749,357 |
| Miscellaneous | $812,059 | $889,121 |
| Total revenues (as printed) | $64,730,162 | $98,779,065 |
Tax composition (ACFR Statistical Section, Tax Revenues by Source — section marked Unaudited in the source): Property $39,428,866; Special Purpose Local Option Sales Tax $18,936,184; Local Option Sales Tax $8,190,807; Insurance Premium $2,843,731; Other (franchise, railroad, manufacturing excise, hotel/motel) $1,712,108; Alcoholic Beverage $216,465. Total $71,328,161.
Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 — Troup County, Georgia, Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds.
The fund-basis table (ACFR p. 21) and the government-wide accrual-basis table are shown separately and are never combined — they measure different things.
| Function | General Fund | Total Governmental Funds |
|---|---|---|
| General government | $8,394,340 | $9,087,697 |
| Judicial | $7,694,306 | $9,680,396 |
| Public safety | $28,630,004 | $31,259,154 |
| Public works | $6,348,552 | $6,348,552 |
| Parks, recreation, and culture | $5,792,439 | $9,274,911 |
| Planning and community development | $1,258,850 | $1,379,705 |
| Health and welfare | $445,778 | $447,978 |
| Capital outlay | — | $15,869,133 |
| Debt service — principal | — | $612,379 |
| Debt service — interest | — | $142,816 |
| Intergovernmental | — | $6,573,888 |
| Total expenditures (as printed) | $58,564,269 | $90,676,609 |
Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 — Troup County, Georgia, p. 21 (fund basis).
| Function | FY2025 |
|---|---|
| General government | $11,798,606 |
| Judicial | $9,655,729 |
| Public safety | $36,202,006 |
| Public works | $15,215,872 |
| Parks, recreation, and culture | $8,918,520 |
| Planning and community development | $1,965,869 |
| Health and welfare | $234,032 |
| Interest | $142,350 |
| Total (as printed) | $84,132,984 |
Public safety is 43.0% of governmental expenses, as stated in the ACFR’s MD&A. Government-wide governmental revenues on the same accrual basis total $99,310,742 (charges for services $10,927,045; operating grants $6,726,549; capital grants $7,063,033; taxes $71,389,922; proceeds from insurance $469,916; investment earnings $2,734,277). Accrual-basis taxes differ from fund-basis taxes because of the basis of accounting — the two are never mixed in one table on this page.
Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 — Troup County, Georgia, Statement of Activities / MD&A (accrual basis).
As presented in the ACFR’s General Fund Budget-and-Actual statement (p. 23). The ACFR “original budget” is the adopted budget restated in ACFR categories; its totals reconcile exactly with the adopted budget book.
| Original Budget | Final Budget | Actual | |
|---|---|---|---|
| Revenues | $60,521,168 | $61,410,930 | $64,730,162 |
| Expenditures | $58,279,226 | $60,738,803 | $58,564,269 |
Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 — Troup County, Georgia, p. 23 (ACFR presentation).
Fund balances are fund-basis (ACFR Balance Sheet — Governmental Funds, p. 19); net position is government-wide (Statement of Net Position, p. 16). Both are as of June 30, 2025.
| Fund | Fund Balance |
|---|---|
| General Fund | $43,882,396 |
| Parks and Recreation Endowment Fund | $10,047,306 |
| American Rescue Plan Fund | $0 |
| SPLOST V — County-Wide | $5,318,643 |
| SPLOST V — County-Specific | $11,532,086 |
| SPLOST VI — County-Wide | $5,724,012 |
| Capital Improvements Fund | −$3,618,883 (deficit) |
| Nonmajor Governmental Funds | $1,328,550 |
| Total (as printed) | $74,214,110 |
The Capital Improvements Fund’s audited balance is a deficit of −$3,618,883 — the county spent ahead on SPLOST VI projects using committed funds, per the MD&A. It is shown here, not omitted. General Fund balance composition: Unassigned $33,530,821; Committed — capital projects $9,783,110; Nonspendable $521,815 (prepaid $466,779 + leases $55,036); Restricted — Active Life programs $46,650.
Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 — Troup County, Georgia, Balance Sheet — Governmental Funds.
| Governmental Activities | Business-Type | Total | |
|---|---|---|---|
| Net investment in capital assets | $124,796,365 | $29,209,214 | $154,005,579 |
| Restricted | $39,539,515 | — | $39,539,515 |
| Unrestricted | $13,696,959 | $2,818,916 | $16,515,875 |
| Total net position (as printed) | $178,032,839 | $32,028,130 | $210,060,969 |
Change in net position in FY2025: governmental +$14,784,336; business-type +$293,366; total +$15,077,702.
Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 — Troup County, Georgia, Statement of Net Position.
Troup County has no general-obligation bonds and no notes payable outstanding at June 30, 2025 — the SPLOST V bonds referenced in the MD&A ($9,905,000 issued) were retired with sales-tax proceeds. Nothing below is bonded debt.
| Obligation | June 30, 2025 |
|---|---|
| Intergovernmental contracts | $895,030 |
| Lease liabilities | $2,880,402 |
| Total direct debt (as printed) | $3,775,432 |
Intergovernmental contracts: LaGrange Development Authority industrial-park revenue bonds share — 2007A $782,500; City of LaGrange radio/Motorola share $112,530; 2007B $0 (retired). Leases: heavy equipment $1,466,685 + vehicles $1,413,717.
| Obligation | June 30, 2025 |
|---|---|
| Net pension liability (governmental) | $18,406,543 |
| Total OPEB liability (governmental; $600,000 current portion) | $12,663,013 |
| Compensated absences (governmental) | $1,281,088 |
| Landfill closure/postclosure care (business-type) | $532,000 |
| Compensated absences (business-type) | $9,164 |
Pension and OPEB are long-term obligations, not debt, and are kept separate from the direct-debt total. The MD&A’s Long-Term Debt Summary, which excludes pension and OPEB, prints governmental $5,056,520; business-type $541,164; total $5,597,684.
Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 — Troup County, Georgia, Note 3-F, MD&A Long-Term Debt Summary, and Statement of Net Position.
Known errors and inconsistencies in the source documents, disclosed rather than silently corrected.
1. Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025 — Troup County, Georgia — audited basic financial statements (auditor’s report dated December 22, 2025); MD&A and Statistical Section are expressly marked Unaudited in the source. Figures from this document are labeled “FY2025 Audited.”
2. FY 2024-2025 Adopted Budget — Troup County, Georgia (TED-hosted, UGA Carl Vinson Institute) — adopted June 25, 2024. Figures from this document are labeled “FY2025 Adopted.”