Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
Fiscal year 2025 (July 1, 2024 to June 30, 2025), audited actuals, all governmental funds (ACFR, governmental funds)
Total revenue $69.1B · total spending $66.2B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Taxes | $32,746,253,000.00 |
| Licenses and permits | $641,373,000.00 |
| Federal money (intergovernmental, federal) | $27,809,992,000.00 |
| Intergovernmental, other (not federal) | $2,168,930,000.00 |
| Sales and services | $739,982,000.00 |
| Fines and forfeits | $466,138,000.00 |
| Interest and other investment income | $1,816,745,000.00 |
| Unclaimed property | $143,745,000.00 |
| Lottery proceeds | $1,467,972,000.00 |
| Nursing home provider fees | $133,699,000.00 |
| Hospital provider payments | $564,387,000.00 |
| Other revenue | $448,850,000.00 |
| General government | $3,242,569,000.00 |
| Education | $19,365,221,000.00 |
| Health and welfare | $28,892,323,000.00 |
| Transportation | $5,946,957,000.00 |
| Public safety | $4,221,095,000.00 |
| Economic development and assistance | $1,405,152,000.00 |
| Culture and recreation | $465,778,000.00 |
| Conservation | $100,123,000.00 |
| Capital outlay | $973,361,000.00 |
| Debt service: principal | $971,605,000.00 |
| Debt service: interest | $369,805,000.00 |
| Debt service: accrued interest on bonds retired in advance | $638,000.00 |
| Debt service: discount on bonds retired in advance | $2,507,000.00 |
| Debt service: other | $12,816,000.00 |
| Intergovernmental (payments to other governments) | $257,472,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget after the Governor's vetoes, state funds (enacted budget)
Total revenue $38.5B · total spending $38.5B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Individual income tax | $16,119,501,562.00 |
| Corporate income tax | $3,079,175,003.00 |
| General sales and use tax | $9,766,420,876.00 |
| Motor fuel taxes | $2,437,819,446.00 |
| Tobacco taxes | $209,025,439.00 |
| Alcoholic beverages tax | $223,947,084.00 |
| Motor vehicle license tax | $412,643,453.00 |
| Title ad valorem tax (vehicle titles) | $914,717,307.00 |
| Insurance premium tax | $793,566,843.00 |
| Hotel - Motel Excise Tax | $222,362,478.00 |
| Highway Impact Fees | $12,794,219.00 |
| Alternative Fueled Vehicle Fee | $40,991,061.00 |
| For-Hire Ground Transport Excise Tax | $43,528,967.00 |
| Fireworks Excise Tax | $2,828,715.00 |
| Other DOR Interest, Fees, and Sales | $425,000,000.00 |
| Office of the State Treasurer: Interest on Motor Fuel Deposits | $174,375,054.00 |
| Office of the State Treasurer: Interest on All Other Deposits | $374,619,313.00 |
| Interest, fees and sales collected by: Banking and Finance | $24,053,000.00 |
| Interest, fees and sales collected by: Behavioral Health and Developmental Disabilities | $1,200,000.00 |
| Interest, fees and sales collected by: Corrections | $11,761,059.00 |
| Interest, fees and sales collected by: Driver Services | $62,941,637.00 |
| Interest, fees and sales collected by: Human Services | $1,500,000.00 |
| Interest, fees and sales collected by: Labor | $44,538,184.00 |
| Interest, fees and sales collected by: Natural Resources | $43,740,756.00 |
| Interest, fees and sales collected by: Public Health | $15,939,009.00 |
| Interest, fees and sales collected by: Public Service Commission | $1,450,000.00 |
| Interest, fees and sales collected by: Secretary of State | $138,000,000.00 |
| Interest, fees and sales collected by: Workers' Compensation, State Board of | $20,745,658.00 |
| Interest, fees and sales collected by: All Other Departments | $167,694,478.00 |
| Super Speeder Fines | $21,000,000.00 |
| Nursing Home Provider Fees | $128,537,304.00 |
| Hospital Provider Payments | $539,210,578.00 |
| Ambulance Provider Fees | $11,458,192.00 |
| Opioid Settlement Trust Funds | $25,305,545.00 |
| Scrap Tire Fees | $10,000,000.00 |
| Hazardous Waste Fees | $13,988,543.00 |
| Lifetime Sportsmen License Fees | $1,750,000.00 |
| Georgia Agricultural Tax Exemption Fees | $2,250,000.00 |
| State Children's Trust Fund | $1,250,000.00 |
| Indigent Defense Fees | $34,000,000.00 |
| Peace Officers' and Prosecutors' Training Funds | $20,000,000.00 |
| Lottery for Education Revenues | $1,518,339,060.00 |
| Lottery for Education Reserves | $220,476,098.00 |
| Tobacco Settlement Funds | $148,578,162.00 |
| Brain and Spinal Injury Trust Fund | $1,945,286.00 |
| Safe Harbor for Children Trust Fund | $136,314.00 |
| Educated Georgia | $20,703,611,731.00 |
| Healthy Georgia | $9,179,549,699.00 |
| Safe Georgia | $2,913,458,125.00 |
| Responsible and Efficient Government | $1,298,111,284.00 |
| Growing Georgia | $418,981,355.00 |
| Mobile Georgia | $2,860,861,548.00 |
| Capital and Debt Management | $1,110,531,941.00 |
County governments, fiscal year FY2023 (each county's own fiscal year 2023; Georgia counties' years end on different dates)
| Appling | $31,355,232.00 | $24,419,530.00 | $15,003,877.00 | 18,532 | $1,317.70 |
| Atkinson | $8,852,620.00 | $9,069,816.00 | $3,579,764.00 | 8,333 | $1,088.42 |
| Bacon | $13,841,297.00 | $12,103,165.00 | $4,706,265.00 | 11,141 | $1,086.36 |
| Baker | $4,009,061.00 | $4,150,401.00 | $1,680,709.00 | 2,721 | $1,525.32 |
| Baldwin | $48,061,239.67 | $49,021,343.57 | $15,747,138.69 | 43,427 | $1,128.82 |
| Banks | $30,347,111.99 | $28,025,172.23 | $7,286,681.50 | 19,949 | $1,404.84 |
| Barrow | $101,589,824.34 | $76,710,729.00 | $41,623,954.00 | 93,390 | $821.40 |
| Bartow | $187,218,878.85 | $155,418,283.55 | $56,892,784.39 | 115,098 | $1,350.31 |
| Ben Hill | $18,619,285.00 | $15,466,934.00 | $7,129,679.00 | 17,160 | $901.34 |
| Berrien | $18,559,589.00 | $15,625,168.00 | $7,180,130.00 | 18,630 | $838.71 |
| Bibb | $337,535,132.00 | $256,276,171.81 | $100,827,436.00 | 156,869 | $1,633.70 |
| Bleckley | $13,417,013.00 | $11,326,951.00 | $5,581,640.00 | 12,469 | $908.41 |
| Brantley | $19,527,079.00 | $18,883,842.00 | $6,591,036.00 | 18,391 | $1,026.80 |
| Brooks | $17,932,128.00 | $18,404,127.56 | $8,619,734.00 | 16,223 | $1,134.45 |
| Bryan | $190,336,943.26 | $182,423,055.42 | $18,783,456.60 | 49,843 | $3,659.95 |
| Bulloch | $101,141,142.00 | $94,602,418.00 | $34,183,378.00 | 84,336 | $1,121.73 |
| Burke | $89,510,950.00 | $66,762,682.00 | $57,309,370.00 | 24,354 | $2,741.34 |
| Butts | $51,629,992.00 | $36,564,323.00 | $14,495,766.00 | 26,898 | $1,359.37 |
| Calhoun | $5,946,136.00 | $5,765,538.00 | $2,266,744.00 | 5,495 | $1,049.23 |
| Camden | $65,293,823.34 | $60,369,692.32 | $28,606,388.71 | 57,901 | $1,042.64 |
| Candler | $16,039,121.72 | $14,271,356.93 | $4,761,711.64 | 11,093 | $1,286.52 |
| Carroll | $112,750,134.87 | $91,074,835.16 | $35,786,069.88 | 126,783 | $718.35 |
| Catoosa | $66,250,112.20 | $57,613,700.06 | $19,667,789.13 | 69,093 | $833.86 |
| Charlton | $16,962,400.00 | $15,924,017.00 | $5,533,263.00 | 12,983 | $1,226.53 |
| Chatham | $538,136,985.00 | $405,761,555.00 | $217,713,815.00 | 305,244 | $1,329.30 |
| Chattahoochee | — | — | — | 8,530 | — |
| Chattooga | — | — | — | 25,167 | — |
| Cherokee | $358,959,024.21 | $283,326,840.00 | $130,411,759.50 | 287,040 | $987.06 |
| Clarke | — | — | — | 130,531 | — |
| Clay | — | — | — | 2,854 | — |
| Clayton | $520,600,271.28 | $360,014,565.83 | $198,010,593.60 | 298,384 | $1,206.55 |
| Clinch | $8,499,533.00 | $8,825,433.00 | $3,375,482.00 | 6,794 | $1,299.00 |
| Cobb | $1,268,412,745.87 | $1,100,805,015.93 | $578,205,187.80 | 781,435 | $1,408.70 |
| Coffee | $39,251,471.00 | $36,775,077.00 | $9,763,922.00 | 43,457 | $846.24 |
| Colquitt | $43,427,142.00 | $26,071,196.00 | $18,306,062.00 | 46,475 | $560.97 |
| Columbia | $210,482,116.29 | $173,964,839.34 | $58,902,965.03 | 165,093 | $1,053.74 |
| Cook | $24,909,987.00 | $21,168,691.00 | $6,254,125.00 | 17,760 | $1,191.93 |
| Coweta | $190,476,292.00 | $213,846,388.00 | $72,883,253.00 | 156,166 | $1,369.35 |
| Crawford | $11,934,082.00 | $10,479,452.48 | $4,944,444.00 | 12,244 | $855.88 |
| Crisp | $30,622,152.00 | $28,687,164.45 | $9,933,820.00 | 19,626 | $1,461.69 |
| Dade | $18,911,020.00 | $17,497,599.00 | $5,519,723.00 | 16,200 | $1,080.10 |
| Dawson | $64,788,493.09 | $54,495,250.97 | $19,512,892.09 | 31,833 | $1,711.91 |
| Decatur | $39,963,432.89 | $33,662,779.76 | $11,551,833.19 | 29,194 | $1,153.07 |
| DeKalb | — | — | — | 768,424 | — |
| Dodge | $17,379,748.00 | $15,670,762.00 | $5,648,700.00 | 19,777 | $792.37 |
| Dooly | $17,398,884.00 | $18,589,052.00 | $7,024,293.00 | 11,059 | $1,680.90 |
| Dougherty | $114,267,496.29 | $96,269,709.00 | $49,127,562.00 | 82,757 | $1,163.28 |
| Douglas | — | — | — | 149,368 | — |
| Early | $14,648,676.00 | $13,888,379.00 | $5,623,155.00 | 10,583 | $1,312.33 |
| Echols | — | — | — | 3,712 | — |
| Effingham | $103,987,362.00 | $85,091,087.00 | $33,215,685.00 | 71,573 | $1,188.87 |
| Elbert | $22,965,206.00 | $23,697,558.00 | $8,149,518.00 | 20,046 | $1,182.16 |
| Emanuel | $25,910,280.00 | $31,241,312.00 | $9,233,997.00 | 23,130 | $1,350.68 |
| Evans | $12,302,528.00 | $12,605,580.00 | $3,235,376.00 | 10,789 | $1,168.37 |
| Fannin | $47,368,839.00 | $31,424,258.00 | $11,108,952.00 | 25,957 | $1,210.63 |
| Fayette | $114,354,872.92 | $90,212,797.30 | $58,391,512.45 | 123,535 | $730.26 |
| Floyd | $143,263,765.36 | $124,746,415.64 | $45,633,999.79 | 100,193 | $1,245.06 |
| Forsyth | $489,869,082.81 | $301,710,799.60 | $157,608,597.70 | 273,572 | $1,102.86 |
| Franklin | — | — | — | 24,875 | — |
| Fulton | $956,338,391.21 | $845,349,302.69 | $737,097,920.60 | 1,083,022 | $780.55 |
| Gilmer | $46,775,516.71 | $48,481,418.20 | $18,592,293.80 | 32,849 | $1,475.89 |
| Glascock | $3,983,708.00 | $3,753,448.00 | $1,258,650.00 | 2,962 | $1,267.20 |
| Glynn | $178,480,783.83 | $113,579,166.91 | $60,486,095.00 | 86,378 | $1,314.91 |
| Gordon | $69,364,587.57 | $59,106,772.10 | $25,126,082.41 | 59,826 | $987.98 |
| Grady | $26,643,492.00 | $26,163,546.00 | $12,692,063.00 | 26,125 | $1,001.48 |
| Greene | $51,784,208.30 | $37,791,612.01 | $16,846,220.00 | 20,724 | $1,823.57 |
| Gwinnett | $1,637,148,210.71 | — | $765,077,045.90 | 992,058 | — |
| Habersham | $57,515,296.29 | $53,022,775.74 | $24,616,289.87 | 48,712 | $1,088.50 |
| Hall | $273,168,844.00 | $266,074,912.00 | $110,533,801.00 | 218,510 | $1,217.68 |
| Hancock | $11,300,718.00 | $17,208,451.00 | $6,386,277.00 | 8,745 | $1,967.80 |
| Haralson | $31,759,411.00 | $26,302,138.00 | $13,123,209.00 | 32,045 | $820.79 |
| Harris | $41,521,949.00 | $39,981,816.00 | $17,539,434.00 | 36,712 | $1,089.07 |
| Hart | $31,123,627.00 | $33,684,176.00 | $9,963,136.00 | 27,533 | $1,223.41 |
| Heard | — | — | — | 12,015 | — |
| Henry | $405,634,543.08 | $323,976,714.88 | $119,357,930.40 | 255,389 | $1,268.56 |
| Houston | $138,162,390.87 | $139,824,325.46 | $60,477,448.76 | 171,756 | $814.09 |
| Irwin | $9,335,845.19 | $7,612,466.19 | $4,289,427.91 | 9,118 | $834.88 |
| Jackson | $130,690,223.74 | $81,011,269.06 | $57,654,325.07 | 88,891 | $911.36 |
| Jasper | $19,674,841.00 | $20,967,758.00 | $8,839,913.00 | 16,496 | $1,271.08 |
| Jeff Davis | $22,826,271.00 | $19,256,215.00 | $7,286,361.00 | 14,955 | $1,287.61 |
| Jefferson | $23,921,737.00 | $24,445,329.00 | $9,302,019.00 | 15,270 | $1,600.87 |
| Jenkins | $17,090,802.00 | $17,947,119.00 | $2,603,169.00 | 8,627 | $2,080.34 |
| Johnson | $10,452,545.00 | $10,109,145.00 | $3,298,036.00 | 9,310 | $1,085.84 |
| Jones | $29,136,607.18 | $25,495,693.73 | $13,919,765.47 | 28,974 | $879.95 |
| Lamar | $12,659,863.31 | $13,210,571.01 | $8,215,477.65 | 20,377 | $648.31 |
| Lanier | $7,658,111.00 | $7,607,771.00 | $3,701,612.00 | 10,377 | $733.14 |
| Laurens | $61,032,096.00 | $51,138,945.00 | $13,857,483.00 | 50,010 | $1,022.57 |
| Lee | $39,213,183.29 | $33,197,884.76 | $16,506,660.09 | 33,850 | $980.74 |
| Liberty | $85,294,118.00 | $83,260,115.00 | $28,025,767.00 | 68,136 | $1,221.97 |
| Lincoln | $12,814,346.00 | $12,436,163.00 | $3,600,292.00 | 7,884 | $1,577.39 |
| Long | $16,422,621.10 | $17,004,314.00 | $7,794,542.10 | 19,608 | $867.21 |
| Lowndes | $149,406,351.00 | $137,534,789.00 | $101,631,689.00 | 120,863 | $1,137.94 |
| Lumpkin | $47,675,826.10 | $48,300,633.11 | $16,649,058.68 | 35,204 | $1,372.02 |
| Macon | $12,830,326.00 | $13,681,812.00 | $5,757,501.00 | 11,838 | $1,155.75 |
| Madison | $36,793,649.00 | $29,856,722.00 | $12,718,739.00 | 32,265 | $925.36 |
| Marion | — | — | — | 7,487 | — |
| McDuffie | $29,335,714.13 | $21,827,332.98 | $6,974,954.00 | 21,854 | $998.78 |
| McIntosh | $22,308,761.00 | $25,326,117.55 | $7,076,648.64 | 11,569 | $2,189.14 |
| Meriwether | — | — | — | 20,899 | — |
| Miller | $7,595,426.00 | $8,773,285.00 | $3,725,965.00 | 5,781 | $1,517.61 |
| Mitchell | $29,273,009.00 | $20,542,715.00 | $14,412,933.00 | 20,759 | $989.58 |
| Monroe | $87,982,035.00 | $44,652,625.00 | $48,424,941.00 | 30,598 | $1,459.33 |
| Montgomery | $8,704,343.00 | $8,242,626.00 | $3,834,253.00 | 8,765 | $940.40 |
| Morgan | $43,379,303.00 | $19,316,542.00 | $14,419,974.00 | 21,523 | $897.48 |
| Murray | $36,538,745.57 | $40,572,667.80 | $11,132,007.43 | 41,012 | $989.29 |
| Muscogee | — | — | — | 202,073 | — |
| Newton | — | — | — | 120,268 | — |
| Oconee | $64,505,482.00 | $55,105,239.44 | $20,612,291.00 | 44,114 | $1,249.16 |
| Oglethorpe | $13,695,928.00 | $15,061,711.00 | $4,916,542.00 | 15,741 | $956.85 |
| Paulding | $190,689,451.35 | $126,920,966.72 | $79,618,681.00 | 182,888 | $693.98 |
| Peach | $41,023,334.58 | $39,042,898.32 | $12,421,980.01 | 28,974 | $1,347.51 |
| Pickens | $54,333,409.82 | $47,878,926.06 | $18,267,794.41 | 35,977 | $1,330.82 |
| Pierce | $15,484,942.00 | $19,521,659.00 | $4,422,168.00 | 20,426 | $955.73 |
| Pike | $18,871,851.00 | $17,630,259.00 | $9,780,831.00 | 20,478 | $860.94 |
| Polk | — | — | — | 44,398 | — |
| Pulaski | $9,951,915.34 | $9,845,434.09 | $4,415,194.12 | 10,134 | $971.52 |
| Putnam | $40,415,874.39 | $41,780,325.42 | $14,893,676.67 | 23,193 | $1,801.42 |
| Quitman | — | — | — | 2,269 | — |
| Rabun | $42,384,467.11 | $32,637,741.18 | $22,512,498.75 | 17,492 | $1,865.87 |
| Randolph | $10,690,915.00 | $10,824,754.00 | $5,051,171.00 | 6,183 | $1,750.73 |
| Richmond | — | — | — | 205,946 | — |
| Rockdale | $159,504,763.32 | $138,794,675.14 | $64,178,375.57 | 96,131 | $1,443.81 |
| Schley | $4,377,701.00 | $4,201,503.00 | $1,740,561.00 | 4,533 | $926.87 |
| Screven | $19,225,216.00 | $13,720,683.00 | $6,740,521.00 | 14,227 | $964.41 |
| Seminole | $11,999,758.00 | $12,158,724.00 | $6,073,896.00 | 9,081 | $1,338.92 |
| Spalding | $85,254,725.00 | $87,474,685.00 | $43,133,875.00 | 69,951 | $1,250.51 |
| Stephens | $28,140,763.05 | $22,821,462.12 | $10,926,295.00 | 27,300 | $835.95 |
| Stewart | $7,884,812.00 | $6,505,760.00 | $2,783,280.00 | 4,673 | $1,392.20 |
| Sumter | $32,435,770.84 | $31,608,403.00 | $10,682,913.00 | 29,015 | $1,089.38 |
| Talbot | $9,905,643.00 | $9,071,085.00 | $4,889,018.00 | 5,711 | $1,588.35 |
| Taliaferro | $5,377,353.00 | $4,685,785.00 | $2,205,241.00 | 1,603 | $2,923.13 |
| Tattnall | $22,176,175.83 | $18,763,805.59 | $8,563,815.57 | 24,389 | $769.36 |
| Taylor | $8,089,656.00 | $8,152,050.00 | $2,598,699.00 | 7,786 | $1,047.01 |
| Telfair | $10,789,810.00 | $10,033,229.00 | $5,482,065.00 | 10,965 | $915.02 |
| Terrell | $11,877,024.00 | $12,649,160.00 | $4,662,545.00 | 8,740 | $1,447.27 |
| Thomas | $49,504,602.00 | $53,386,114.00 | $21,887,571.00 | 45,790 | $1,165.89 |
| Tift | $53,871,565.00 | $44,476,164.00 | $17,033,697.00 | 41,739 | $1,065.58 |
| Toombs | — | — | — | 27,167 | — |
| Towns | $21,195,042.00 | $27,701,286.00 | $6,509,165.00 | 13,006 | $2,129.89 |
| Treutlen | $7,561,938.00 | $7,357,818.00 | $2,205,353.00 | 6,358 | $1,157.25 |
| Troup | $97,618,637.00 | $80,638,228.00 | $33,819,420.00 | 71,376 | $1,129.77 |
| Turner | — | — | — | 8,924 | — |
| Twiggs | $3,203,403.00 | $6,914,404.00 | $866,338.00 | 7,660 | $902.66 |
| Union | $39,765,239.97 | $34,930,312.67 | $14,322,832.46 | 27,132 | $1,287.42 |
| Upson | $38,653,037.95 | $46,389,018.84 | $10,991,334.62 | 28,251 | $1,642.03 |
| Walker | $67,375,552.00 | $48,977,787.00 | $18,541,530.00 | 69,595 | $703.75 |
| Walton | $102,715,435.00 | $92,224,023.00 | $47,396,503.00 | 107,080 | $861.26 |
| Ware | $38,575,043.00 | $36,080,121.00 | $14,968,390.00 | 36,398 | $991.27 |
| Warren | $8,079,637.00 | $7,954,321.00 | $2,897,359.00 | 5,121 | $1,553.27 |
| Washington | $25,052,683.00 | $21,420,402.00 | $10,391,949.00 | 19,831 | $1,080.15 |
| Wayne | $37,172,074.00 | $31,099,614.00 | $14,259,072.00 | 31,389 | $990.78 |
| Webster | $3,201,787.00 | $3,106,345.00 | $1,287,190.00 | 2,358 | $1,317.36 |
| Wheeler | $6,428,494.00 | $5,494,249.00 | $3,403,995.00 | 7,074 | $776.68 |
| White | $37,653,196.53 | $36,343,163.20 | $13,899,543.16 | 28,982 | $1,253.99 |
| Whitfield | $91,188,885.00 | $108,444,362.58 | $14,610,993.00 | 104,303 | $1,039.71 |
| Wilcox | — | — | — | 8,809 | — |
| Wilkes | $14,546,807.55 | $13,751,820.91 | $5,866,251.38 | 9,554 | $1,439.38 |
| Wilkinson | $11,019,597.00 | $11,478,590.00 | $5,835,839.00 | 8,762 | $1,310.04 |
| Worth | $22,107,321.00 | $18,798,127.00 | $8,400,086.00 | 20,201 | $930.55 |
Figures are each county government's Report of Local Government Finance (RLGF) for fiscal year 2023, the annual report every Georgia county must file with the Department of Community Affairs (DCA), as DCA compiled them in its 'Report of Local Government Finances (FY2023)' map data, the latest year DCA publishes county by county. Counties report their own figures (DCA's form asks for audited figures where available); DCA does not audit them. revenue_total = our sum of DCA's nine revenue figures: own-source revenue (general property taxes, general sales and use taxes, excise and selective sales taxes, licenses, permits and fees, charges for services, and other revenue) plus intergovernmental revenue from the state, from other local governments and from the federal government. It leaves out revenue of county-run utilities and other enterprise systems that the form reports separately, borrowing and transfers between the county's own funds. spending_total = our sum of DCA's seven expenditure figures by function (general government, judicial, public safety, public works, health and welfare, culture and recreation, housing and development). The form asks counties to report spending from all funds except principal and interest on debt, utility systems reported separately and transfers between funds, so spending_total leaves out debt payments. property_tax = general property tax revenue (DCA's 'Total General Property Taxes Revenue'), part of revenue_total, not an addition. Revenue, spending and property tax are separate measures and are never added together. These are actual results reported by the counties, not budgets. Consolidated city-county governments report as one government and include city services (of the eight, only Macon-Bibb and Webster County Unified have figures in DCA's FY2023 data); city governments inside other counties are separate and not included, and neither are school districts, which are separate governments in Georgia. A county with no figures in DCA's data is shown empty, not zero. Population is the Census Bureau's July 1, 2023 estimate (Vintage 2025), matching the fiscal year; population_2025 is the July 1, 2025 estimate. Spending per resident is our division of the county’s reported spending by its population.
Sources: Georgia Department of Community Affairs, 'RLGF Counties' map layer (Report of Local Government Finance figures for every county, fiscal year 2023); DCA web map 'Report of Local Government Finances (FY2023)' (names the layer's year); DCA, Report of Local Government Finance (RLGF) page; DCA, Report of Local Government Finances form (what each figure covers); DCA, Georgia Local Government Financial Highlights, Fiscal Year 2024 (January 2026; group averages only, no county figures); U.S. Census Bureau, county population estimates, Vintage 2025 (co-est2025-alldata).
What is not here yet
- The FY2026 ACFR (year ended June 30, 2026) is not yet published; FY2025 is the latest audited year.
- The FY2025 ACFR PDF is marked by its publisher as not allowing copying; its text was read with pdftotext for the figures and the file is kept unchanged.
- The enacted budget is shown in state funds by policy area as the Governor's Office of Planning and Budget presents it. All-funds appropriations by policy area or function are not compiled here; only the all-funds total is shown.
- In the Governor's veto message as printed in the Budget in Brief, one item (HB 974 page 150, line 4808) authorizes $317,100 of debt service but its closing sentence names 'state general funds of $119,917', repeating the previous item's amount. The vetoed total used here ($14,812,054.00) sums the eleven authorized amounts, and it equals the difference between HB 974 as passed and the Budget in Brief's enacted totals.
- The amended FY2026 budget (HB 973) belongs to fiscal year 2026 and is not shown.
- The second request to the State Accounting Office's ACFR page returned a Cloudflare challenge; the first, complete copy (fetched seconds earlier) is the one saved.
- FY2023 is the latest year DCA publishes county by county. DCA's Fiscal Year 2024 Financial Highlights report (January 2026) gives only averages by population group (139 of 159 county reports received), so FY2024 county figures are not shown; not yet checked whether DCA will publish them county by county.
- 18 counties have no figures in DCA's FY2023 data and are shown empty: Chattahoochee, Chattooga, Clarke, Clay, DeKalb, Douglas, Echols, Heard, Marion, Meriwether, Muscogee, Newton, Polk, Quitman, Richmond, Toombs, Turner, Wilcox. DCA's FY2024 report says it had received 153 FY2023 county reports by January 2026, more than the 141 rows with figures in the map data (last edited April 2025), so some of these counties may have filed later.
- Incomplete rows in DCA's data: Franklin, Gwinnett. Gwinnett County's row has revenue but zero in every spending figure, so its spending is left empty; Franklin County's row has only $192,274.00 of other revenue and zero elsewhere, so no figure is shown (the values as listed are kept under dca_as_listed).
- DCA's own-source revenue total differs by more than a dollar from the sum of its own lines for Butts (lines add to $47,322,738.00; DCA's total $47,058,231.00); Stephens (lines add to $24,641,569.43; DCA's total $24,567,181.17). The sum of the lines is used.
- Rows that look unusual and were not checked against the county's audit: Morgan (spending $19,316,542.00 against revenue $43,379,303.00); Twiggs (spending $6,914,404.00 against revenue $3,203,403.00). Shown as DCA lists them.
- DCA's map layer does not give each county's fiscal-year end date, and it does not say whether its spending figures include the capital-outlay columns of the form (property, equipment, intangibles) or current operations only; not yet checked with DCA.
- dca.ga.gov (the address the task and older links use) fails TLS verification from the workspace; DCA's pages answered at dca.georgia.gov. One request for the RLGF form returned 429 (too many requests); the complete copy fetched a minute earlier is the one saved.
- Not used: the Census Bureau's 2022 Census of Governments, which covers every county on Census's own classification; not needed because the state's compilation was available.
- No statewide source of actual pay for elected county officials: Open Georgia covers state employees and local boards of education, not county governments, and DCA's Report of Local Government Finance asks for the government's total gross salaries and wages, not any official's pay.
- Statutory minimum salaries for probate judges, clerks of superior court, sheriffs and tax commissioners were not recorded, because each official's actual salary depends on terms served, duty supplements, county supplements and local acts that no statewide record lists. Not yet checked: county budgets or payroll records, county by county.
- The statutes were not opened from an official copy of the Georgia Code: the salary rules in the note and the section numbers are as the ACCG guide (an association of counties, not a state record) describes and cites them, and are not yet checked against the Code.
Gaps in the public money records as of the date checked.