County government finances for Liberty County, Georgia — the FY2026 proposed General Fund budget, presented exactly as the county published it, alongside the county’s most recent audited results, for the fiscal year ended June 30, 2024. County government only: no school district (Board of Education) figures, and no component-unit figures merged into county totals.
At a glance
Two documents, two fiscal years, two statuses — kept separate throughout this page. FY2026 figures are proposed and General Fund only; FY2024 figures are audited. Fund-statement figures are on the modified accrual basis; government-wide figures are full accrual, and each is labeled.
General Fund budget
$65,659,390
FY2026 Proposed · General Fund onlyTotal proposed revenues = total proposed expenditures — balanced as printed. This is not the county’s total budget: SPLOST/TSPLOST, ARPA, enterprise (Solid Waste, Water) and other funds sit outside the General Fund.
Total governmental revenues
$100,053,580
FY2024 AuditedAll governmental funds, fund statements (modified accrual). General Fund revenues alone were $60,008,409.
Total governmental expenditures
$94,747,045
FY2024 AuditedAll governmental funds. General Fund expenditures alone were $55,228,830.
General Fund balance
$26,213,877
FY2024 Audited · June 30, 2024Of which unassigned: $22,337,500. The balance equals 47.5% of General Fund expenditures (per the ACFR MD&A).
Total governmental fund balances
$73,385,719
FY2024 Audited · June 30, 2024Up $11,915,351 from the prior year (beginning balance $61,470,368).
Total net position
$129,076,744
FY2024 Audited · Primary governmentGovernmental activities: $127,490,622. Governmental activities’ change in net position in FY2024: +$15,749,280. See the net position section — unrestricted net position is negative.
Revenue bonds outstanding
$33,684,026
FY2024 Audited · Per MD&AGovernmental-activities bond principal (Note 6): $32,799,423, plus business-type principal of $884,603. Pension and OPEB liabilities below are not part of this figure.
Net pension liability
$25,393,414
FY2024 Audited · GovernmentalShown separately — never folded into the bonded-debt figure.
Total OPEB liability
$21,127,183
FY2024 Audited · GovernmentalOther post-employment benefits, shown separately — never folded into the bonded-debt figure.
Population
70,501
FY2024 · ACFR statistical scheduleSource cited in the ACFR: U.S. Bureau of the Census. The ACFR elsewhere cites 65,711 — that is the 2020 Census count, not the current figure (see disclosures).
Sources: “Liberty County General Fund Proposed Budget 2026” (county ArchiveCenter) for FY2026 Proposed figures; “Liberty County, Georgia Annual Comprehensive Financial Report, For the Year Ended June 30, 2024” (Mauldin & Jenkins, unmodified opinion) for FY2024 Audited figures — the ACFR is hosted on EMMA (MSRB), not on the county website.
FY2026 Proposed · General Fund only
Every figure in this section is FY2026 Proposed, General Fund only, from the county’s posted proposed budget. The group subtotals below are computed from the document’s verified line items; the full line-item table follows. The total includes a $100,000 transfer in and a $50,000 asset-sale line — other financing sources, not taxes or fees.
| Group (account series) | Amount |
|---|---|
| Taxes (31.xxxx, 18 lines) | $49,794,469 |
| Licenses & permits (32.xxxx, 9 lines) | $614,200 |
| Intergovernmental (33.xxxx, 6 lines) | $1,752,478 |
| Charges for services (34.xxxx, 40 lines) | $8,886,388 |
| Fines & forfeitures (35.xxxx, 7 lines) | $3,712,250 |
| Interest (36.xxxx) | $250,000 |
| Private donations (37.xxxx) | $200 |
| Other / rentals (38.xxxx) | $499,405 |
| Other financing sources (39.xxxx) | $150,000 |
| Total Proposed Revenues (as printed) | $65,659,390 |
The Other financing sources group is the $100,000 transfer in (39.1275, Opt’g Xfer In — Hotel/Motel) plus the $50,000 Sale of Gen Fixed Assets line (39.2100). Group subtotals re-sum exactly to the document’s printed total of $65,659,390.
| Code | Line | Amount |
|---|---|---|
| 31.1105 | Real Prop Tax-Curr Yr | $35,481,469 |
| 31.1120 | Real Prop-Timber Cur Yr | $130,000 |
| 31.1200 | Real Prop-Prior Year | $1,200,000 |
| 31.1310 | Pers Prop-Motor Veh-Cur | $250,000 |
| 31.1315 | Pers Prop - Tavt Motor Vehicle | $2,750,000 |
| 31.1320 | Pers Prop-Mobile Hm-Cur | $180,000 |
| 31.1341 | Intangible Rec | $650,000 |
| 31.1342 | Realestate Trans - Clk Ct | $275,000 |
| 31.1390 | Pers Prop-Other Cur Year | $500 |
| 31.1400 | Personal Prop-Prior Year | $50,000 |
| 31.1500 | Property Not On Digest | $2,000 |
| 31.1750 | Franchise Tax-Telv Cable | $25,000 |
| 31.3100 | Local Option Sales/Use Tx | $5,900,000 |
| 31.4200 | Alcoholic Bev Excise | $110,000 |
| 31.6200 | Insurance Premium Tax | $1,963,500 |
| 31.6300 | Financial Institute Tax | $52,000 |
| 31.9110 | Penalty & Int-Real Prop | $550,000 |
| 31.9120 | Penalty & Int-Personal | $225,000 |
| 32.1110 | Alcoholic Bev-Beer/Wine | $11,000 |
| 32.1130 | Alcoholic Bev-Liquor | $11,000 |
| 32.1290 | Other Fees-Applications | $5,000 |
| 32.1900 | Other General Bus Lic | $70,000 |
| 32.2205 | Building Inspect/Permit | $450,000 |
| 32.2210 | Zoning & Land Use | $50,000 |
| 32.2240 | Other Misc Fees | $200 |
| 32.2910 | Other-Pistol Permit | $14,000 |
| 32.2915 | Live Scan Prints | $3,000 |
| 33.4220 | St Grant-Ema Reimb | $45,100 |
| 33.6210 | Da Spec Fund | $3,000 |
| 33.6250 | Public Defender Prog | $1,058,357 |
| 33.6270 | Juvenile Ct | $50,000 |
| 33.6300 | Crossing Guards | $75,000 |
| 33.6305 | Boe-Sro Contribution | $521,021 |
| 34.1110 | Court Costs/Probate | $108,000 |
| 34.1300 | Planning & Dev Fee/Chrgs | $15,000 |
| 34.1400 | Printing & Duplict Servs | $3,000 |
| 34.1740 | General Indir Cost Reim | $2,000,000 |
| 34.1930 | Maps & Gis Sales | $200 |
| 34.1935 | Miscellaneous Rev. | $50,000 |
| 34.1940 | Comm On Tax Collect | $680,000 |
| 34.1945 | Tax Admin Service - City | $9,150 |
| 34.1950 | Rent On Cnty Bldgs | $40,450 |
| 34.1955 | Room Reserve Fee | $500 |
| 34.1960 | Da Budget | $1,258,962 |
| 34.1980 | Aministrative Fees [sic] | $2,000 |
| 34.2130 | False Alarm Fee | $10,000 |
| 34.2310 | Marshal Transport Fee | $60,000 |
| 34.2330 | Prisoner Housing Fee | $1,100,000 |
| 34.2340 | Inmate Incentive-Soc Sec | $5,000 |
| 34.2600 | Ambulance Fees | $2,261,950 |
| 34.2910 | Flemington | $188,406 |
| 34.2912 | Mosquito Spraying | $2,000 |
| 34.6110 | Animal Control Fees | $2,500 |
| 34.7100 | Library Share - Hinesville | $556,470 |
| 34.7110 | Library Share - Midway | $15,000 |
| 34.7120 | Library Share - Riceboro | $13,000 |
| 34.7210 | Pavillion Rentals [sic] | $15,000 |
| 34.7215 | Pool Rental | $13,000 |
| 34.7216 | Swim Team Contract | $14,400 |
| 34.7220 | Pool Admission | $20,000 |
| 34.7310 | Tournament Entry Fees | $1,500 |
| 34.7505 | Participation Fees | $150,000 |
| 34.7510 | Entry Fees (Team) | $1,000 |
| 34.7515 | Fines & Late Fees | $200 |
| 34.7525 | Src Registration | $1,000 |
| 34.7550 | Camps & Contracts | $50,000 |
| 34.7559 | Swim Lessons | $5,000 |
| 34.7564 | After School Program | $100,000 |
| 34.7565 | Summer Day Camp | $50,000 |
| 34.7910 | Concession Revenues | $60,000 |
| 34.7915 | Sales Of Supplies | $15,000 |
| 34.7925 | Utilities Received | $1,200 |
| 34.9300 | Bad Check Fees | $7,500 |
| 35.1111 | Fines & Forfeitures | $2,875,000 |
| 35.1115 | Bond Fund | $17,000 |
| 35.1116 | Judicial Operations Fund | $18,500 |
| 35.1120 | State Court Fines | $100,000 |
| 35.1130 | Magistrate Court Fines | $250 |
| 35.1900 | Red Speed Camera Fines | $700,000 |
| 35.1920 | Credit Card Fees | $1,500 |
| 36.1000 | Interest Revenues | $250,000 |
| 37.1000 | Private Donations | $200 |
| 38.1100 | CSRU & LCPC Rent | $118,405 |
| 38.1200 | Cellular Tower Rental | $35,000 |
| 38.9125 | Judges Salary Atlantic Council | $300,000 |
| 38.9300 | Other Misc Revenue | $46,000 |
| 39.1275 | Opt’g Xfer In - Hotel/Motel | $100,000 |
| 39.2100 | Sale Of Gen Fixed Assets | $50,000 |
| Total Proposed Revenues (as printed) | $65,659,390 |
Line labels are transcribed as printed, including the source document’s own spellings “Aministrative Fees” (34.1980) and “Pavillion Rentals” (34.7210), marked [sic]. The “Boe-Sro Contribution” line (33.6305) is a county-budget revenue line; it is not a school district financial figure.
Source: “Liberty County General Fund Proposed Budget 2026”, county ArchiveCenter Item 593. All figures: FY2026 Proposed, General Fund only — never “adopted.” Group subtotals are computed from the document’s verified line items and re-sum to the printed total.
FY2026 Proposed · General Fund only
All 55 lines of the proposed expenditure table, exactly as printed. Two lines need care: Debt Service (8000) is a single lump line of $1,296,961 — the proposed document prints no principal/interest split — and Other Financing Uses (9000), $8,407,000, is transfers and other financing uses inside the printed total, not a department.
Read this table with two labels in mind
Line 9000 “Other Financing Uses” — $8,407,000 is transfers/other financing uses, not a department, and it sits inside the printed expenditure total. Line 8000 “Debt Service” — $1,296,961 is one lump line with no principal/interest split printed. The proposed budget is balanced as printed, transfers included on both sides (the revenue side includes a $100,000 transfer in).
| Code | Department / line | Amount |
|---|---|---|
| 1110 | Governing Body | $260,378 |
| 1310 | Chairman | $70,235 |
| 1320 | Administration | $873,230 |
| 1400 | Elections/Voter Registration | $826,307 |
| 1510 | Finance | $652,152 |
| 1517 | Purchasing | $1,177,745 |
| 1530 | Law | $175,000 |
| 1535 | Data Processing | $1,980,799 |
| 1545 | Tax Commissioner | $1,132,288 |
| 1550 | Tax Assessor’s Office | $1,467,331 |
| 1551 | Board of Equalization | $12,938 |
| 1555 | Risk Management | $2,300,000 |
| 1565 | Government Buildings | $1,628,176 |
| 1570 | Public Information | $17,500 |
| 1575 | General Engineering | $125,180 |
| 1595 | General ADM Fees | $28,699 |
| 2100 | Judicial Administration | $151,500 |
| 2150 | Superior Court | $326,840 |
| 2180 | Clerk of Courts | $1,514,312 |
| 2200 | District Attorney | $1,998,352 |
| 2300 | State Court | $301,749 |
| 2320 | State Court Judge | $279,627 |
| 2400 | Magistrate Court | $608,733 |
| 2450 | Probate Court | $677,249 |
| 2625 | Juvenile Court | $523,490 |
| 2850 | Public Defender | $1,714,263 |
| 3300 | Sheriff | $697,019 |
| 3320 | Bureau of Pro Standards | $4,148,851 |
| 3321 | Bureau of Police Services | $3,478,302 |
| 3326 | Jail Administration | $6,341,919 |
| 3328 | HEAT Program | $83,912 |
| 3330 | Red Speed Program | $700,000 |
| 3350 | SRO Prgm (Funded by BOE) | $521,021 |
| 3393 | Flemington Law | $188,406 |
| 3500 | Fire Services | $6,297,207 |
| 3600 | EMS | $3,845,047 |
| 3700 | Coroner | $334,292 |
| 3910 | Animal Control | $477,606 |
| 3920 | EMA | $270,171 |
| 4220 | Road Department | $1,763,522 |
| 4900 | Maintenance Shop | $618,120 |
| 5110 | Health Department | $289,440 |
| 5144 | Mosquito Control | $205,859 |
| 5190 | Indigent Burial | $1,500 |
| 5440 | DFCS | $17,385 |
| 6110 | Recreation | $2,403,125 |
| 6510 | Library | $1,424,273 |
| 7110 | Conservation Administration | $10,000 |
| 7130 | Agricultural Resources | $116,131 |
| 7410 | Permits & Inspections | $447,380 |
| 7520 | Intergovernmental Programs | $322,902 |
| 7620 | Youth Program | $57,466 |
| 7637 | Senior Citizen / Chamber | $70,500 |
| 8000 | Debt Service (single lump line, as printed) | $1,296,961 |
| 9000 | Other Financing Uses (transfers — not a department) | $8,407,000 |
| Total Proposed Expenditures (as printed) | $65,659,390 |
Computed public-safety cluster: $27,383,753 (labeled computed) — codes 3300–3920: Sheriff, Bureau of Pro Standards, Bureau of Police Services, Jail Administration, HEAT Program, Red Speed Program, SRO Prgm (Funded by BOE), Flemington Law, Fire Services, EMS, Coroner, Animal Control, and EMA.
The “SRO Prgm (Funded by BOE)” line is a county-budget expenditure line; it is not a school district financial figure.
Source: “Liberty County General Fund Proposed Budget 2026”, county ArchiveCenter Item 593. All figures: FY2026 Proposed, General Fund only. The 55 lines sum exactly to the document’s printed total of $65,659,390.
FY2024 Audited · Fund statements · Modified accrual
From the ACFR’s Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds (pp. 21–22). Basis: modified accrual (fund statements). Government-wide (accrual) figures differ — see the cross-check box below; the two bases are never mixed in one table on this page.
| Source | General Fund | Total Governmental Funds |
|---|---|---|
| Property taxes | $39,060,977 | $39,060,977 |
| Sales taxes | $5,481,931 | $31,647,836 |
| Insurance premium taxes | $1,811,456 | $1,811,456 |
| Other taxes | $686,831 | $892,425 |
| Licenses and permits | $360,086 | $360,086 |
| Intergovernmental | $54,914 | $9,091,345 |
| Charges for services | $6,808,726 | $9,311,075 |
| Fines and forfeitures | $3,515,585 | $3,911,347 |
| Interest income | $475,831 | $2,154,867 |
| Other revenues | $1,752,072 | $1,812,166 |
| Total revenues | $60,008,409 | $100,053,580 |
Government-wide cross-check (accrual basis — different basis, kept separate). On the full accrual basis (Statement of Activities / MD&A), governmental activities total revenues were $100,603,487: program revenues — charges for services $14,004,176, operating grants $10,442,905, capital grants $1,696,896; general revenues — property taxes $39,610,884, sales tax $31,647,836, selective sales and use tax (= insurance premium tax) $1,811,456, business taxes $892,425, unrestricted investment earnings $496,909.
Property-tax basis difference: property taxes are $39,060,977 on the fund-statement (modified accrual) basis above vs $39,610,884 on the government-wide accrual basis — a $549,907 difference caused by the accrual basis (taxes levied but not yet “available”). Neither statement is in error; the basis is what differs.
Same tax, two names: the $1,811,456 insurance premium tax is labeled “Selective Sales and Use Tax” in the MD&A revenue table and “Insurance premium taxes” in the fund statements. This page uses the fund-statement label. The MD&A’s “Business Taxes” of $892,425 equals the fund statements’ “Other taxes” total column.
Source: “Liberty County, Georgia Annual Comprehensive Financial Report, For the Year Ended June 30, 2024” (Mauldin & Jenkins, unmodified opinion), Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds. All figures: FY2024 Audited. The ACFR is hosted on EMMA (MSRB), not on the county website.
FY2024 Audited · Fund statements · Modified accrual
Same ACFR fund statement as the revenue table above. Basis: modified accrual (fund statements). Computed shares of the total (labeled computed): public safety 30.6%, general government 17.1%, judicial 12.7%, capital outlay 13.9%.
| Function | General Fund | Total Governmental Funds |
|---|---|---|
| General government | $14,368,956 | $16,213,138 |
| Judicial | $6,681,891 | $12,030,748 |
| Public safety | $25,194,895 | $29,019,519 |
| Public works | $2,739,528 | $4,087,832 |
| Health and welfare | $517,382 | $1,619,400 |
| Culture and recreation | $3,699,237 | $3,913,194 |
| Economic development | $884,859 | $984,880 |
| Intergovernmental payments | — | $8,740,330 |
| Capital outlay | — | $13,130,166 |
| Debt service — principal | $972,751 | $3,478,344 |
| Debt service — interest | $169,331 | $1,395,355 |
| Bond issuance costs | — | $134,139 |
| Total expenditures | $55,228,830 | $94,747,045 |
Public works looks different on the other basis — here is why
Public works is $4,087,832 in the fund statements above (modified accrual) but $15,419,335 on the government-wide basis (full accrual, Statement of Activities), which loads in capital and depreciation effects. Both figures are from the same ACFR; the basis is the difference. Government-wide expenses by function (accrual, for reference — not mixed into the table above): general government $16,326,101; judicial $13,025,644; public safety $29,624,117; public works $15,419,335; health and welfare $1,884,692; culture and recreation $5,425,124; economic development $1,609,119; interest on long-term debt $1,178,875; total $84,493,007.
Source: “Liberty County, Georgia Annual Comprehensive Financial Report, For the Year Ended June 30, 2024” (Mauldin & Jenkins, unmodified opinion), governmental funds statement. All figures: FY2024 Audited. The ACFR is hosted on EMMA (MSRB), not on the county website.
FY2024 Audited · Fund statements
From the ACFR Balance Sheet — Governmental Funds (pp. 18–19). Combined ending fund balance of $73,385,719 is up $11,915,351 from the prior year (MD&A).
| Fund | Fund balance |
|---|---|
| General Fund | $26,213,877 |
| Transportation SPLOST (TSPLOST) | $24,131,150 |
| SPLOST VI | $8,628,661 |
| SPLOST VII | $8,298,849 |
| ARPA Grant Fund | $0 |
| Nonmajor governmental funds | $6,113,182 |
| Total governmental fund balances | $73,385,719 |
| Component | Amount |
|---|---|
| Nonspendable — prepaid items | $1,243,421 |
| Nonspendable — advances to other funds | $2,632,956 |
| Unassigned | $22,337,500 |
| General Fund fund balance | $26,213,877 |
The General Fund balance equals 47.5% of General Fund expenditures (MD&A statement). Balance-sheet check from the ACFR: liabilities $10,069,119 + deferred inflows $1,897,439 + fund balances $73,385,719 = total assets $85,352,277.
Source: “Liberty County, Georgia Annual Comprehensive Financial Report, For the Year Ended June 30, 2024” (Mauldin & Jenkins, unmodified opinion), Balance Sheet — Governmental Funds. All figures: FY2024 Audited. The ACFR is hosted on EMMA (MSRB), not on the county website.
FY2024 Audited · Government-wide · Full accrual
From the ACFR Statement of Net Position and MD&A condensed statements. Basis: full accrual (government-wide) — a different basis from the fund statements above, and labeled as such.
| Component | Governmental activities | Business-type activities | Total primary government |
|---|---|---|---|
| Net investment in capital assets | $107,332,993 | $5,022,262 | $112,355,255 |
| Restricted | $42,051,722 | — | $42,051,722 |
| Unrestricted | −$21,894,093 | −$3,436,140 | −$25,330,233 |
| Total net position | $127,490,622 | $1,586,122 | $129,076,744 |
Fine print that belongs with the headline
Unrestricted net position is negative — −$21,894,093 for governmental activities and −$25,330,233 for the total primary government — even though total net position is positive. The negative unrestricted balance is driven mainly by the pension and OPEB liabilities shown in the debt section. Business-type activities (Solid Waste / Water System) are shown in their own column only and are never presented as governmental figures.
Source: “Liberty County, Georgia Annual Comprehensive Financial Report, For the Year Ended June 30, 2024” (Mauldin & Jenkins, unmodified opinion), Statement of Net Position / MD&A. All figures: FY2024 Audited. The ACFR is hosted on EMMA (MSRB), not on the county website.
FY2024 Audited · Note 6
From ACFR Note 6 — Long-Term Debt (p. 48), governmental activities unless noted. Bonded debt is kept distinct from pension, OPEB, lease, and other liabilities: the only bonded-debt headline is $33,684,026 of revenue bonds outstanding, and the pension and OPEB liabilities are named separately, never folded into it.
| Item | Ending balance | Due within one year |
|---|---|---|
| Revenue bonds payable — governmental (principal) | $32,799,423 | $2,423,842 |
| Premium on bonds payable (unamortized) | $817,220 | — |
| Revenue bonds payable — business-type (principal) | $884,603 | $20,541 |
| Total revenue bonds outstanding (MD&A headline) | $33,684,026 | — |
| Financed purchases — governmental | $186,958 | $93,257 |
| Leases — governmental | $2,145,799 | $733,259 |
| Compensated absences — governmental | $1,431,076 | $1,030,375 |
| Net pension liability — governmental | $25,393,414 | — |
| Total OPEB liability — governmental | $21,127,183 | $606,159 |
| Total governmental long-term liabilities | $83,901,073 | $4,886,892 |
Total revenue bonds outstanding of $33,684,026 is governmental principal ($32,799,423) plus business-type principal ($884,603), per the MD&A — up from $30,185,083 at June 30, 2023. New FY2024 bond issuance per the fund statements: $6,024,571 in proceeds. Component units (Liberty County Department of Public Health; Hospital Authority of Liberty County) are legally separate entities reported separately in the ACFR; their figures are not included in any total on this page.
Source: “Liberty County, Georgia Annual Comprehensive Financial Report, For the Year Ended June 30, 2024” (Mauldin & Jenkins, unmodified opinion), Note 6 — Long-Term Debt, and MD&A. All figures: FY2024 Audited. The ACFR is hosted on EMMA (MSRB), not on the county website.
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