Effingham County, Georgia — the county's money, drawn only from its own published documents: audited results for the year ended June 30, 2025, and the adopted FY2024 budget.
Two fiscal years appear on this page and are never combined: FY2025 Audited actuals from the Annual Financial Report, and FY2024 Adopted budget figures. The FY2024 budget book is the newest budget Effingham County has published — no FY2025 or FY2026 budget book has been posted.
Sources: Annual Financial Report, Year Ended June 30, 2025 — Effingham County, Georgia (FY2025 Audited) — effinghamcounty.org/ArchiveCenter/ViewFile/Item/306 · Budget FY 2024 with Fiscal Year 2024 Budget Ordinance — Effingham County, Georgia (FY2024 Adopted) — effinghamcounty.org/DocumentCenter/View/5073/FY-2024-Budget-2nd-Reading
Actual results for the year ended June 30, 2025, from the General Fund budget-and-actual statement in the County's audited Annual Financial Report.
| Revenue source | Amount |
|---|---|
| Property taxes | $28,282,408 |
| Sales taxes | $12,849,872 |
| Other taxes | $1,153,661 |
| Licenses and permits | $53,245 |
| Intergovernmental | $1,916,540 |
| Charges for services | $7,104,749 |
| Fines and forfeitures | $1,821,345 |
| Contributions and donations | $10,000 |
| Investment earnings | $1,460,912 |
| Other | $247,325 |
| Total revenues | $54,900,057 |
| Function | Amount |
|---|---|
| General government | $12,767,533 |
| Judicial | $4,847,240 |
| Public safety | $31,093,371 |
| Public works (Roads — Cities) | $197,475 |
| Health and welfare | $952,384 |
| Culture and recreation (Library) | $899,930 |
| Housing and development | $609,814 |
| Debt service — principal | $1,442,080 |
| Debt service — interest and fiscal charges | $346,712 |
| Total expenditures | $53,156,539 |
Shares are computed from the audited amounts above.
| Item | Amount |
|---|---|
| Total revenues (actual) | $54,900,057 |
| Total expenditures (actual) | $53,156,539 |
| Excess of revenues over expenditures | $1,743,518 |
| Total other financing sources (net) | $9,618,103 |
| Net change in fund balance | $11,361,621 |
| Fund balance, July 1, 2024 | $34,282,010 |
| Fund balance, June 30, 2025 | $45,643,631 |
Why the balance jumped: the $11,361,621 increase includes a $7,818,237 transfer in from the American Rescue Plan Act Fund and $1,614,096 of lease financing (report p. 21) — it is not solely an operating surplus.
A $10 typo in the report: the MD&A narrative (report p. 11) states the General Fund balance "increased by $11,361,631." The audited statement figure is $11,361,621, and the roll-forward ties exactly ($34,282,010 + $11,361,621 = $45,643,631). This page uses the audited statement figure.
Source: Annual Financial Report, Year Ended June 30, 2025 (FY2025 Audited), General Fund Budget-and-Actual Statement, pp. 20–21 — effinghamcounty.org/ArchiveCenter/ViewFile/Item/306
Department-level actuals behind the function totals above, from the same audited statement (report pp. 20–21).
| Department | Amount |
|---|---|
| Commissioners' office | $725,465 |
| Elections | $629,954 |
| Vehicle maintenance | $503,536 |
| Financial administration | $978,678 |
| Information technology | $1,999,635 |
| Tax commissioner | $886,566 |
| Tax assessor | $1,306,824 |
| Facilities maintenance | $2,251,686 |
| Human resources | $805,048 |
| County manager | $2,680,141 |
| Total general government | $12,767,533 |
| Department | Amount |
|---|---|
| Emergency management | $491,393 |
| Sheriff | $13,742,502 |
| School resource officers | $1,380,491 |
| Jail | $4,594,557 |
| Correctional institute | $3,873,634 |
| Inmate medical | $1,078,572 |
| Emergency medical services | $5,586,313 |
| Coroner | $55,616 |
| Animal control | $290,293 |
| Total public safety | $31,093,371 |
| Department | Amount |
|---|---|
| Superior court clerk's office | $932,932 |
| Superior court | $882,838 |
| District attorney's office | $637,860 |
| State Court | $310,740 |
| Solicitor | $433,354 |
| Magistrate Court | $647,889 |
| Probate Court | $530,534 |
| Juvenile Court | $461,879 |
| Board of equalization | $9,214 |
| Total judicial | $4,847,240 |
| Item | Amount |
|---|---|
| Health Department | $265,000 |
| Department of Family and Children Services | $75,517 |
| Family connections | $56,250 |
| Senior citizens | $476,518 |
| Other community services | $79,099 |
| Total health and welfare | $952,384 |
| Item | Amount |
|---|---|
| Extension service | $277,600 |
| Geographic information systems | $300,914 |
| Economic development | $20,500 |
| Forestry | $10,800 |
| Total housing and development | $609,814 |
Source: Annual Financial Report, Year Ended June 30, 2025 (FY2025 Audited), General Fund Budget-and-Actual Statement detail, pp. 20–21; function totals also at p. 18 — effinghamcounty.org/ArchiveCenter/ViewFile/Item/306
Every governmental fund combined — the General Fund plus the Special Tax District, ARPA, SPLOST/TSPLOST, Hospital Indigent, and nonmajor funds.
| Revenue source | Amount |
|---|---|
| Taxes | $94,104,461 |
| Licenses and permits | $2,065,088 |
| Intergovernmental | $21,695,725 |
| Charges for services | $17,026,395 |
| Fines and forfeitures | $2,282,275 |
| Contributions and donations | $21,379 |
| Investment earnings | $7,297,453 |
| Other | $309,372 |
| Total revenues — all governmental funds | $144,802,148 |
| Expenditure | Amount |
|---|---|
| General government (current) | $12,767,533 |
| Judicial (current) | $4,847,240 |
| Public safety (current) | $41,681,935 |
| Public works (current) | $3,184,586 |
| Health and welfare (current) | $4,708,775 |
| Culture and recreation (current) | $4,034,362 |
| Housing and development (current) | $2,263,133 |
| Capital outlay — general government | $2,917,251 |
| Capital outlay — judicial | $21,250 |
| Capital outlay — public safety | $5,151,477 |
| Capital outlay — public works | $28,547,192 |
| Capital outlay — culture and recreation | $4,660,381 |
| Capital outlay — housing and development | $177,460 |
| Intergovernmental | $6,379,261 |
| Debt service — principal | $13,167,918 |
| Debt service — interest and fiscal charges | $2,739,129 |
| Total expenditures — all governmental funds | $137,248,883 |
Source: Annual Financial Report, Year Ended June 30, 2025 (FY2025 Audited), Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds, p. 18 — effinghamcounty.org/ArchiveCenter/ViewFile/Item/306
What each fund held at year-end. Total governmental fund balance decreased $3,250,788 during FY2025, from $168,217,013 at June 30, 2024 — the report attributes the decrease to spending down bond funds on capital projects (MD&A, report p. 6).
| Fund | Ending balance |
|---|---|
| General Fund | $45,643,631 |
| Special Tax District | $9,580,395 |
| American Rescue Plan Act | $26,807 |
| Hospital Indigent | $5,520,561 |
| 2017 SPLOST | $4,503,043 |
| 2021 TSPLOST | $21,943,148 |
| 2023 TSPLOST | $41,952,215 |
| 2021 SPLOST | $24,134,693 |
| Nonmajor governmental funds | $11,661,732 |
| Total governmental fund balances | $164,966,225 |
| Classification | Amount |
|---|---|
| Nonspendable (inventories $17,510 + prepaid items $1,644,044) | $1,661,554 |
| Restricted (landfill post-closure costs) | $1,939,774 |
| Assigned (subsequent year expenditures) | $6,263,177 |
| Unassigned | $35,779,126 |
| Total General Fund balance | $45,643,631 |
Unassigned General Fund balance of $35,779,126 equals 67.3% of total General Fund expenditures for FY2025 (MD&A, report p. 6).
| Classification | Amount |
|---|---|
| Nonspendable — inventories | $102,048 |
| Nonspendable — prepaid items | $1,763,566 |
| Restricted — landfill post-closure costs | $1,939,774 |
| Restricted — special service district (unincorporated area) | $9,492,019 |
| Restricted — public safety | $9,351,255 |
| Restricted — public works, public safety, and recreation | $22,145 |
| Restricted — housing and development | $2,108,970 |
| Restricted — health and welfare | $5,518,384 |
| Restricted — judicial | $64,917 |
| Restricted — capital projects, SPLOST | $28,626,886 |
| Restricted — capital projects, ARPA | $26,807 |
| Restricted — capital projects, TSPLOST | $63,895,363 |
| Restricted — debt service | $15,357 |
| Assigned — subsequent year expenditures | $6,263,177 |
| Unassigned | $35,775,557 |
| Total governmental fund balances | $164,966,225 |
Source: Annual Financial Report, Year Ended June 30, 2025 (FY2025 Audited), Balance Sheet — Governmental Funds, p. 16; fund balances also at p. 18 — effinghamcounty.org/ArchiveCenter/ViewFile/Item/306
The government-wide statements use the accrual basis of accounting, so these expense figures differ from the fund-basis expenditures shown earlier — the two bases are labeled wherever they appear.
| Component | Amount |
|---|---|
| Net investment in capital assets | $179,462,958 |
| Restricted | $80,041,090 |
| Unrestricted | $49,161,473 |
| Total net position | $308,665,521 |
By activity: governmental activities $262,989,247 + business-type activities $45,676,274 = $308,665,521. Net position increased $55,926,217 in FY2025 (governmental +$40,609,223; business-type +$15,316,994), from $252,739,304 at June 30, 2024 (MD&A, report p. 9).
| Revenue | Amount |
|---|---|
| Charges for services (program) | $21,373,958 |
| Operating grants (program) | $2,184,278 |
| Capital grants (program) | $24,628,392 |
| Taxes (general) | $93,277,561 |
| Other (general) | $3,112,646 |
| Total governmental activities revenues | $144,576,835 |
Total primary-government revenues: $144,576,835 + business-type $17,593,800 = $162,170,635.
| Function | Total cost of services | Net cost of services |
|---|---|---|
| General government | $12,777,548 | $10,290,095 |
| Judicial | $4,955,703 | $4,581,257 |
| Public safety | $43,856,814 | $26,130,977 |
| Public works | $14,202,676 | ($10,284,967) |
| Health and welfare | $4,706,621 | $4,233,061 |
| Culture and recreation | $4,868,288 | $4,242,290 |
| Housing and development | $2,402,487 | $390,796 |
| Interest on long-term debt | $3,094,053 | $3,094,053 |
| Total governmental activities expenses | $90,864,190 | $42,677,562 |
Total primary-government expenses: $90,864,190 + business-type $15,380,228 = $106,244,418. Per the MD&A (report p. 10), public safety is 48.3% of governmental expenses and public works 15.6% — the shift from 2024 is attributed to TSPLOST road-project timing.
Source: Annual Financial Report, Year Ended June 30, 2025 (FY2025 Audited), MD&A, pp. 6, 9–10; Statement of Net Position, p. 14 — effinghamcounty.org/ArchiveCenter/ViewFile/Item/306
Governmental activities, from the MD&A "Long-term Debt" table (report p. 13). Retired during FY2025 within governmental activities: $351,963 of notes payable, $10,787,433 of bonds payable, and $1,960,520 of leases payable.
| Governmental activities | June 30, 2025 | June 30, 2024 |
|---|---|---|
| Notes payable | $0 | $351,963 |
| Bonds payable | $77,943,000 | $87,768,000 |
| Unamortized bond premium | $3,197,360 | $4,159,793 |
| Leases payable | $6,529,603 | $6,618,869 |
| Subscriptions payable | $65,548 | $133,550 |
| Landfill post-closure care | $1,939,774 | $1,894,311 |
| Compensated absences | $1,872,240 | $1,589,994 |
| Total (governmental activities) | $91,547,525 | $102,516,480 |
Business-type activities bonds payable: $18,190,000 at June 30, 2025 (current $1,505,000 + long-term $16,685,000).
Reconciling the two bond figures: the Statement of Net Position reports governmental bonds payable of $81,140,360 (current $20,433,000 + long-term $60,707,360). That figure includes the $3,197,360 unamortized premium — $81,140,360 − $3,197,360 = $77,943,000 principal, matching the table above. This is a presentation difference, not an error.
Leases: the MD&A narrative (p. 13) states "total capital leases outstanding of $6,570,135." That is the primary-government total (governmental $6,529,603 + business-type $40,532 = $6,570,135). The governmental-activities figure in the table above is $6,529,603.
Source: Annual Financial Report, Year Ended June 30, 2025 (FY2025 Audited), MD&A "Long-term Debt," p. 13; Statement of Net Position, p. 14 — effinghamcounty.org/ArchiveCenter/ViewFile/Item/306
The district levies for roads and recreation in the unincorporated area. Ending fund balance: $9,580,395 (beginning $8,100,042 + net change $1,480,353).
| Source | Amount |
|---|---|
| Taxes | $8,106,832 |
| Charges for services | $580,896 |
| Investment earnings | $296,251 |
| Other | $74 |
| Total revenues | $8,984,053 |
| Item | Amount |
|---|---|
| Roads (current) | $2,987,111 |
| Culture and recreation (current) | $3,134,432 |
| Capital outlay — roads | $858,426 |
| Capital outlay — culture and recreation | $228,232 |
| Debt service — principal | $149,985 |
| Debt service — interest | $41,141 |
| Total expenditures | $7,399,327 |
Source: Annual Financial Report, Year Ended June 30, 2025 (FY2025 Audited), Special Tax District Fund Budget-and-Actual Statement, p. 22 — effinghamcounty.org/ArchiveCenter/ViewFile/Item/306
Neither source document prints a population count, so none appears on this page. The audited report (MD&A, p. 13) states only that the County's population increased 73% from 2000 to 2020, using the 2020 census figures.
Source: Annual Financial Report, Year Ended June 30, 2025 (FY2025 Audited) — effinghamcounty.org/ArchiveCenter/ViewFile/Item/306
From Budget FY 2024 with Fiscal Year 2024 Budget Ordinance (fiscal year July 1, 2023 – June 30, 2024) — the newest budget book the County has posted. The ordinance, adopted June 6, 2023, adopted the budget as presented to the Board on May 16, 2023, including amendments presented June 6, 2023, by reference to the detailed budget on file with the Clerk of the Board of Commissioners.
| Category | FY2024 amount |
|---|---|
| Personnel | $31,338,750.73 |
| Services | $6,317,778.99 |
| Supplies | $3,567,635.41 |
| Capital | $2,930,339.24 |
| Other | $3,305,434.84 |
| Transfer — 911 | $402,720.35 |
| Transfer — Dry Waste Center | $68,000.00 |
| Transfer — Capital Fund | $0 |
| Total General Fund expenditures | $47,930,660 |
The category rows, printed to cents, sum to $47,930,659.56 — $0.44 below the printed whole-dollar total of $47,930,660. That is rounding in the source document; the County's printed total is used.
| Source | FY2024 amount |
|---|---|
| Functional revenues | $8,410,262.90 |
| All property tax & prior | $24,944,663.54 |
| LOST (Local Option Sales Tax) | $13,042,450.41 |
| Other revenues | $2,042,260.00 |
| Fund balance | ($508,977.29) |
| Total General Fund revenues | $47,930,660 |
Why is "Fund balance" negative? The line is printed as a negative ($508,977.29) in the County's budget book, exactly as shown here: the budget's projected revenues exceeded appropriations by that amount, so no fund balance was appropriated and the line is shown negative to balance the table. Revenues equal expenditures as printed ($47,930,660) — a balanced budget, as the ordinance requires. The revenue rows sum to the same $47,930,659.56 as the expenditure side (the same $0.44 rounding difference).
Source: Budget FY 2024 — Effingham County, Georgia (FY2024 Adopted), General Fund Overview — Budget Summary, book p. 4 — effinghamcounty.org/DocumentCenter/View/5073/FY-2024-Budget-2nd-Reading
| Dept. | Department | FY2024 budget |
|---|---|---|
| 002 | District Attorney's Office | $551,825 |
| 003 | Solicitor | $410,664 |
| 004 | Probate Court | $552,354 |
| 005 | Superior Court Clerk | $1,002,117 |
| 006 | State Court | $381,968 |
| 007 | Court Services | $1,179,291 |
| 008 | Board of Elections | $626,301 |
| 009 | Juvenile Court | $347,315 |
| 010 | Magistrate Court | $694,677 |
| 011 | County Commissioners | $683,317 |
| 012 | Tax Assessors | $1,360,077 |
| 013 | Tax Commissioner | $1,021,192 |
| 014 | Human Resources | $586,475 |
| 015 | Finance | $800,024 |
| 016 | Prison | $3,586,326 |
| 017 | Sheriff's Office | $12,121,213 |
| 018 | Sheriff's Office — Jail | $5,064,828 |
| 019 | Emergency Medical Services | $5,422,885 |
| 020 | Emergency Management Agency | $395,618 |
| 021 | Facilities Maintenance | $1,324,001 |
| 022 | Animal Shelter | $271,488 |
| 026 | Georgia DFACS | $75,200 |
| 028 | UGA Extension Office | $258,839 |
| 032 | Senior Citizens Congregate Meals | $342,469 |
| 033 | Senior Citizens Home Delivered Meals | $135,350 |
| 040 | Family Connection | $54,500 |
| 051 | Other Agencies | $1,731,974 |
| 053 | Probation | $425,833 |
| 058 | Coroner | $105,299 |
| 060 | Fleet Maintenance | $363,000 |
| 062 | Inmate Medical | $634,000 |
| 070 | Board of Equalization | $20,583 |
| 111 | County Manager | $1,249,975 |
| 117 | Sheriff's Office — School Officers | $1,207,011 |
| 136 | Information Technology | $1,484,417 |
| 225 | Geographic Information Systems | $484,252 |
| — | Transfer to Landfill | $68,000 |
| — | Transfer to Special Tax District | $906,000 |
| — | Transfer to E911 | $0 (printed as "‐") |
| Total (as printed in the budget book) | $47,930,660 |
Rounding in the source: the printed whole-dollar department rows above sum to $47,930,658 — $2 below the County's printed total of $47,930,660 — a rounding artifact in the budget book (its category table, printed to cents, sums to $47,930,659.56). The County's printed total is used; no department row has been altered to force the sum.
Source: Budget FY 2024 — Effingham County, Georgia (FY2024 Adopted), General Fund Department Totals, book p. 16 — effinghamcounty.org/DocumentCenter/View/5073/FY-2024-Budget-2nd-Reading
Special revenue, enterprise, capital-project (SPLOST/TSPLOST), debt service, and internal service funds, as printed in the budget book.
| Dept. | Fund / department | FY2024 budget |
|---|---|---|
| 001 | Special Tax District | $1,265,813 |
| 023 | Sanitation | $4,819,963 |
| 025 | Public Works | $2,860,300 |
| 029 | Recreation & Sports Management | $1,653,599 |
| 030 | Parks & Landscapes | $1,162,631 |
| 035 | E-911 | $1,722,720 |
| 036 | Federal Drug | $50,000 |
| 037 | SPLOST Roads | $1,708,000 |
| 038 | SPLOST Public Buildings | $0 |
| 039 | SPLOST Recreation | $1,838,346 |
| 041 | SPLOST Vehicles and Equipment | $1,267,175 |
| 042 | Debt Service | $9,851,409 |
| 047 | SPLOST Drainage | $3,066,000 |
| 055 | Fire & Rescue | $9,631,936 |
| 061 | Wastewater Treatment Plant | $2,098,810 |
| 065 | SPLOST Technology | $0 |
| 067 | Impact Fees Roads | $0 |
| 099 | SPLOST Cities | $5,000 |
| 100 | SPLOST Water & Sewer | $1,697,000 |
| 105 | Water and Sewer Operating | $9,302,776 |
| 106 | Water Projects | $2,448,000 |
| 153 | Drug Abuse Treatment & Education | $17,900 |
| 219 | Sheriff Special Revenue | $510,000 |
| 223 | Dry Waste & Recycling Center | $69,000 |
| 230 | Juvenile Services | $2,500 |
| 231 | American Rescue Plan Act | $11,134,000 |
| 236 | State Drug Account | $50,000 |
| 240 | Jail Construction & Staffing | $70,000 |
| 245 | Prison Commissary | $240,000 |
| 272 | Development Services | $1,897,989 |
| 273 | Senior Citizens Activity | $209,287 |
| 274 | Hospital Indigent | $3,600,000 |
| 276 | Hotel / Motel Tax | $30,000 |
| 322 | SPLOST 2021 | $54,721,629 |
| 335 | TSPLOST | $20,487,449 |
| 560 | Stormwater | $80,000 |
| 600 | Self-funded Insurance | $7,950,660 |
| Total Special Funds (as printed in the budget book) | $157,519,892 |
Read this total carefully: SPLOST and TSPLOST amounts are project-length capital budgets, not single-year operating budgets (budget book, Special Funds Overview, p. 60: "Project length budgeting is used for SPLOST and other capital"). The $157,519,892 total therefore mixes annual operating budgets with multi-year capital project budgets and must not be described as one year of spending.
Computed total of the FY2024 Adopted General Fund and Special Funds budget tables: $47,930,660 + $157,519,892 = $205,450,552. This combined figure is not printed in the budget book; it is the arithmetic sum of the two printed tables, and it carries the project-length disclosure above.
Source: Budget FY 2024 — Effingham County, Georgia (FY2024 Adopted), Special Funds Department Totals, book p. 62; Special Funds Overview, book p. 60 — effinghamcounty.org/DocumentCenter/View/5073/FY-2024-Budget-2nd-Reading
| Funding source / fund | Budgeted amount |
|---|---|
| General Fund | $2,930,339 |
| American Rescue Plan Act funds | $11,134,000 |
| Special Tax District | $628,080 |
| E911 | $0 |
| Fire & Rescue | $2,536,012 |
| Development Services | $0 |
| Sanitation | $47,970 |
| SPLOST — 2017 | $8,777,792 |
| SPLOST — 2021 | $32,653,308 |
| SPLOST — 2021 Bond | $15,718,699 |
| TSPLOST | $13,303,500 |
| Water Bond | $2,400,000 |
| Water & Sewer | $4,557,000 |
| Wastewater Treatment Plant (WWTP) | $475,060 |
| Total capital budget | $95,161,760 |
Total requested was $130,233,540; the budgeted/approved column totals $95,161,760 (book p. 15). The General Fund capital line here ($2,930,339) matches the "Capital" category in the General Fund overview ($2,930,339.24, rounded).
Source: Budget FY 2024 — Effingham County, Georgia (FY2024 Adopted), Capital Budget Requests, book pp. 14–15 — effinghamcounty.org/DocumentCenter/View/5073/FY-2024-Budget-2nd-Reading
| Component | Mills |
|---|---|
| County M&O | 5.939 |
| Hospital | 1.580 |
| Component | Mills |
|---|---|
| County M&O | 5.939 |
| Roads | 1.250 |
| Recreation | 0.650 |
| Parks | 0.100 |
| Hospital | 1.580 |
| Subtotal — unincorporated residents | 9.519 |
Printed subtotals for city residents (county components only): Rincon 7.519; Springfield 8.169; Guyton 8.169.
Caveat, in the budget book's own words (book p. 11): "Millage rates shown here are estimates used for budget construction; actual millage rates are determined later." School, city, and IDA rates shown in the budget book are at the prior year's values and are not county figures, so they are not presented here as Effingham County rates.
Source: Budget FY 2024 — Effingham County, Georgia (FY2024 Adopted), FY 2024 Budgeted Millage, book p. 11 — effinghamcounty.org/DocumentCenter/View/5073/FY-2024-Budget-2nd-Reading
Every figure on this page comes from one of these two County documents — nothing else, including news reports of an FY2026 budget, was used.
Effingham County, Georgia — FY2025 Audited. Independent auditor: Lanier, Deal & Deal, Certified Public Accountants (Statesboro, GA); Independent Auditor's Report dated February 2, 2026, expressing an unmodified opinion.
Effingham County, Georgia — FY2024 Adopted ("2nd Reading FY 2024 Budget"; fiscal year July 1, 2023 – June 30, 2024). Adoption: the Fiscal Year 2024 Budget Ordinance ordains that the budget "as presented to the Board on May 16, 2023, and including amendments presented to the Board on June 06, 2023, is adopted and approved as the Fiscal Year 2024 Budget for Effingham County, Georgia," with the detailed budget "on file with the Clerk of the Board of Commissioners, is adopted by reference and incorporated herein." First reading May 16, 2023; second reading / adoption June 6, 2023.
effinghamcounty.org/DocumentCenter/View/5073/FY-2024-Budget-2nd-Reading