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Columbia County, Georgia

The county's adopted budget, its current-year appropriation, and its audited results — every figure labeled with its fiscal year and its status exactly as the county's own documents state it.

Unofficial demonstration dashboard

A county-only dashboard. Columbia County has no incorporated county seat: Appling is the de jure county seat and Evans is the de facto seat, so there is no paired city dashboard for this county.

Headline figures — FY2025 Adopted

From the Fiscal Year 2024–2025 Adopted Budget, adopted by the Board of Commissioners on June 18, 2024.

Total adopted budget, all funds

$367,751,637

FY2025 · Adopted

General Fund budget

$100,644,268

FY2025 · Adopted

Population

167,472

Calendar year 2024

From the demographic table of the FY2025 ACFR (Audited).

Source: Columbia County, Georgia — Budget Book 2025 (Fiscal Year 2024–2025 Adopted Budget, cover-labeled “Adopted Version”); population from the Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025.

FY2025 Adopted budget, by fund type

How the $367,751,637 FY2025 Adopted total divides across the county's fund types. The rows sum exactly to the adopted total.

General Fund $100,644,268
Special Revenue Funds $63,266,497
Capital Project Funds $113,148,835
Debt Service Funds $9,428,194
Enterprise Funds $60,544,168
Internal Service Funds $20,719,675
Total — all funds, FY2025 Adopted $367,751,637

Source: Columbia County, Georgia — Budget Book 2025 (Fiscal Year 2024–2025 Adopted Budget).

FY2025 Adopted General Fund, by function

How the $100,644,268 FY2025 Adopted General Fund budget divides by function. The rows sum exactly to the General Fund total.

General Government $33,459,069
Public Safety $36,010,318
Judicial $8,895,263
Culture/Recreation $8,263,997
Public Works $7,073,564
Housing & Development $4,550,687
Health & Welfare $1,285,470
Other Financing Uses (Transfers) $1,105,900
Total — General Fund, FY2025 Adopted $100,644,268

Source: Columbia County, Georgia — Budget Book 2025 (Fiscal Year 2024–2025 Adopted Budget).

FY2026 Original Appropriation

The county's FY2026 and FY2027 budget books are published through ClearGov. The figures below come from the county's own year-to-date budget report, whose columns are labeled “ORIGINAL APPROP,” and are labeled here exactly that way: FY2026 Original Appropriation.

Total, all funds

$418,433,360

FY2026 · Original Appropriation

General Fund

$103,897,833

FY2026 · Original Appropriation

Source: Columbia County BOC YTD Budget Report, March 2026 (columns labeled “ORIGINAL APPROP”). County budget books via the county budget page.

Audited results — FY2025 ACFR

Audited figures from the Annual Comprehensive Financial Report for the fiscal year ended June 30, 2025.

General Fund fund balance

$68,264,079

FY2025 · Audited

Of which unassigned: $61,584,635 (FY2025, Audited).

Total governmental fund balances

$280,252,220

FY2025 · Audited

Governmental activities long-term liabilities

$143,974,136

FY2025 · Audited

Total liabilities, primary government

$307,474,207

FY2025 · Audited

Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025.

FY2025 Audited governmental fund balances, by fund

Audited fund balances at the close of FY2025. Two funds closed the year negative — they are shown in full, because without them the rows would not sum to the audited total of $280,252,220.

General Fund $68,264,079
2023–2028 SPLOST $77,055,300
2017–2022 SPLOST $61,287,294
2024 Public Facilities Authority Bond $57,594,887
Title Ad Valorem Tax $46,824,492
Nonmajor Governmental Funds $31,065,213
Fire Services $4,292,446
American Rescue Plan $2,392,948
Transportation SPLOST −$1,294,223
2024 Hurricane Helene Fund −$67,230,216
Total governmental fund balances, FY2025 Audited $280,252,220

Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025.

Governmental long-term liabilities — FY2025 Audited

The components of the $143,974,136 in governmental activities long-term liabilities reported in the FY2025 ACFR (Audited). The rows sum exactly to that total.

Bonds payable (incl. premiums) $123,883,599
Compensated absences $10,437,011
OPEB $9,267,758
Subscriptions $205,675
Leases $180,093
Total governmental long-term liabilities, FY2025 Audited $143,974,136

Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025.

Notes & discrepancies

Where the county's documents differ from each other — or from summaries circulating elsewhere — the difference is stated here rather than smoothed over.

Hurricane Helene and the fund-balance drop

The 2024 Hurricane Helene Fund ended FY2025 at −$67,230,216. Per the ACFR's MD&A, the drop in combined governmental fund balances reflects the timing of Helene expenditures versus federal, state, and insurance reimbursements.

The budget book's by-function chart runs short

The budget book's government-wide by-function chart sums to $366,645,737 — $1,105,900 short of the adopted total of $367,751,637 — because it omits the Other Financing Uses (transfers) row. This page uses the fund-type and General Fund presentations, which sum exactly.

General Fund revenues: budget book vs. ACFR

The ACFR presents General Fund “total revenues” as $100,444,268, $200,000 less than the budget book's $100,644,268, because the ACFR reports the $200,000 transfer-in under Other Financing Sources rather than revenues; total outflows reconcile exactly.

The “roughly $104 million” FY2026 figure

A widely circulated secondary summary describes Columbia County's FY2026 all-funds budget as “roughly $104 million.” That figure is actually the FY2026 General Fund original appropriation ($103,897,833). The all-funds original appropriation is $418,433,360, per the county's own YTD budget report.

Sources: Columbia County, Georgia — Budget Book 2025; Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2025; Columbia County BOC YTD Budget Report, March 2026.

Sources

Every figure on this page traces to one of these county documents.