Jackson County, Georgia — county government, county seat Jefferson. Not the City of Jackson (which is in Butts County and has its own separate dashboard).
The county's fiscal year is the calendar year. Budget figures below are the FY2025 approved budget; actuals are audited FY2025 results from the county's Annual Comprehensive Financial Report. Budget and audited figures are always labeled separately and never blended.
Total expenditures & other financing uses. Approved/Adopted per the budget document's cover — see Caveat A.
Total expenditures & other financing uses, as printed. Approved/Adopted per cover — see Caveats A and D.
At December 31, 2025, of which $23,604,100 is unassigned. Audited, FY2025 ACFR.
All governmental funds combined at December 31, 2025. Audited, FY2025 ACFR.
Outstanding at December 31, 2025: $15,610,000 regular + $23,185,000 direct placement. Audited, ACFR Note 9.
Per the ACFR (U.S. Census Bureau mid-2025 estimates). A second table in the same ACFR lists 98,900 — see Caveat I.
Total expenditures & other financing uses for the fiscal year ended December 31, 2025, using the budget document's printed fund totals. The three fund groups sum exactly to the printed all-funds total.
| Fund group | FY2025 approved budget |
|---|---|
| General Fund | $88,425,163 |
| Special Revenue Funds | $19,591,722 |
| Other Funds | $27,279,483 |
| Total — all funds | $135,296,368 |
Caveat A — “Approved” vs. “Recommended.” This budget document's cover and DocumentCenter title read “FY2025 Approved Budget (as of 9-4-2024),” but the summary tables inside are headed “Summary of Recommended Budgets” and the department pages label the FY2025 column “Recommended Budget.” Figures here are labeled Approved/Adopted following the document's cover and title; the internal “Recommended” headings are noted, not silently changed.
Caveat D — $1 General Fund discrepancy. The printed General Fund total of $88,425,163 is used above because it is the figure that makes the three fund columns sum exactly to the printed all-funds total of $135,296,368, and the document's printed General Fund “Excess of Revenues Over Expenditures” ($3,525,293 = $91,950,456 − $88,425,163) is consistent with it. The General Fund's own printed components ($62,851,675 + $3,000,000 additional capital contribution + $2,000,000 pension contribution + $20,573,489 operating transfers out) sum to $88,425,164 — $1 more, a print error inside the document.
Source Jackson County — FY2025 Approved Budget (as of 9-4-2024), summary pp. 4–6. jacksoncountygov.com/DocumentCenter/View/4870
All-funds expenditures by function, using the budget document's printed function totals, followed by the capital, pension, debt-service and transfer lines that complete the total. The county groups the Airport ($834,192) and the Transfer Station ($10,099,072) inside Health & Welfare in this summary.
| Function / line | FY2025 approved budget (all funds) |
|---|---|
| General Government | $16,737,129 |
| Public Safety | $35,760,926 |
| Judicial | $6,752,621 |
| Public Works | $4,654,102 |
| Health & Welfare (includes Airport and Transfer Station, as grouped in the document) | $12,184,126 |
| Parks & Recreation | $3,641,407 |
| Subtotal expenditures | $79,730,311 |
| Independent Agencies | $1,558,800 |
| Non-Departmental | $12,087,549 |
| Total expenditures | $93,376,660 |
| Capital Projects | $13,194,270 |
| Additional Capital Contribution | $3,000,000 |
| Pension Contribution | $2,000,000 |
| Debt Service | $3,151,949 |
| Other Financing Uses: Operating Transfers Out | $20,573,489 |
| Total expenditures & other financing uses | $135,296,368 |
| Department / fund | FY2025 approved budget |
|---|---|
| EMS / Ambulance (Special Revenue) | $9,805,322 |
| Sheriff | $9,568,689 |
| Jail | $7,371,555 |
| Correctional Institute | $3,827,782 |
| E-911 (Special Revenue) | $3,109,979 |
| Animal Control | $837,546 |
| Emergency Management Agency (Special Revenue) | $601,021 |
| Opioid Settlement Fund (Special Revenue) | $350,000 |
| J.C.C.I. Fire Brigade | $121,550 |
| Coroner | $103,483 |
| Firemens' Association | $64,000 |
Caveat B — $1 Public Safety discrepancy. The printed all-funds Public Safety total is $35,760,926, but its own fund columns ($21,894,605 General Fund + $13,866,322 Special Revenue) and its department rows (listed above) each sum to $35,760,927. The function table uses the printed total so that it sums exactly to the printed all-funds total of $135,296,368; the $1 difference is a source error in the document. The department rows of every other function — General Government, Judicial, Public Works, Health & Welfare, and Parks & Recreation — sum exactly to their printed function totals.
Caveat A applies to all FY2025 budget figures on this page: labeled Approved/Adopted following the document's cover and title, while the internal summary headings read “Summary of Recommended Budgets.”
Source Jackson County — FY2025 Approved Budget (as of 9-4-2024), summary pp. 4–6. jacksoncountygov.com/DocumentCenter/View/4870
The budget summary's headline revenue and expenditure lines, all as printed in the document.
Caveat C — $1 revenue discrepancy. “Intergovernmental Revenue” is printed as $2,619,801 in the all-funds column, but its components ($1,730,000 + $889,800) sum to $2,619,800. As a result the printed Total Revenues ($118,248,173, the sum of the printed row totals) is $1 more than the sum of the printed fund-column totals ($118,248,172). Printed totals are used throughout. Total Revenues & Other Sources ($138,821,662) equals Total Revenues plus the $20,573,489 of operating transfers in.
Caveat G — the budget document's fund-balance box is a budget-time estimate only. The budget (p. 6) prints an expected beginning total fund balance of $51,968,896 (unassigned $33,130,572) and an expected ending total fund balance also of $51,968,896, with “Net Change in Fund Balance in Budget —,” even though the same summary shows an excess of revenues over expenditures of $3,525,293. Neither figure matches the ACFR's audited January 1, 2025 balances (General Fund $44,848,251; governmental funds $84,025,991). All fund-balance figures on this dashboard therefore come from the audited ACFR, not from this box.
Caveat A applies: labeled Approved/Adopted following the document's cover and title; internal headings read “Summary of Recommended Budgets.”
Source Jackson County — FY2025 Approved Budget (as of 9-4-2024), summary pp. 4–6. jacksoncountygov.com/DocumentCenter/View/4870
What the county actually took in and spent in the year ended December 31, 2025, per the audited financial statements. These are actuals, not budget figures: the audited General Fund expenditure total of $66,434,836, for example, does not include operating transfers out, which the audited statement reports separately as other financing uses — unlike the $88,425,163 budgeted total above, which does.
Caveat H — MD&A rounding inconsistency. The ACFR's narrative describes the General Fund's FY2025 fund-balance decrease as “$2.4 million” on p. 13 and “approximately $2.3 million” on p. 14. The audited statement figure is −$2,389,230 (p. 23), and that exact figure is used here.
Source Jackson County, Georgia — Annual Comprehensive Financial Report, for the year ended December 31, 2025 (auditor: Mauldin & Jenkins, LLC; unmodified opinion; auditor's report dated August 11, 2026), Statement of Revenues, Expenditures & Changes in Fund Balances, p. 23; Statement of Net Position, pp. 18–19. jacksoncountygov.com/DocumentCenter/View/6192/2025-ACFR
Governmental fund balances from the audited balance sheet. The five funds sum exactly to the combined total of $87,925,442.
| Fund | Fund balance |
|---|---|
| General Fund | $42,459,021 |
| Emergency Services Ambulance Fund | $891,546 |
| SPLOST 7 Fund | $4,701,486 |
| Capital Projects Fund | $13,679,579 |
| Nonmajor Governmental Funds | $26,193,810 |
| Total governmental fund balances | $87,925,442 |
| Classification | Amount |
|---|---|
| Nonspendable | $1,758,011 |
| of which: prepaid items | $1,438,068 |
| of which: inventories | $319,943 |
| Restricted | $28,375,861 |
| of which: capital projects | $23,463,120 |
| of which: public safety | $4,291,242 |
| of which: judicial | $260,756 |
| of which: health & welfare | $359,733 |
| of which: tourism | $1,010 |
| Assigned | $34,279,634 |
| of which: public safety | $8,003,370 |
| of which: health & welfare | $567,645 |
| of which: capital projects | $22,552,542 |
| of which: debt service | $3,156,077 |
| Unassigned | $23,511,936 |
| Total governmental fund balances | $87,925,442 |
The General Fund's $42,459,021 balance breaks down as nonspendable $1,165,488 + assigned $17,689,433 + unassigned $23,604,100; the General Fund has no restricted balance on this statement. The ACFR's MD&A (p. 5) rounds the combined figures to $23.5 million unassigned / $28.4 million restricted / $34.3 million assigned / $1.8 million nonspendable — about 26% unassigned — and describes the General Fund's $23.6 million unassigned balance as 35% of total General Fund expenditures.
Source Jackson County, Georgia — Annual Comprehensive Financial Report, for the year ended December 31, 2025, Balance Sheet — Governmental Funds, p. 22; MD&A, p. 5. jacksoncountygov.com/DocumentCenter/View/6192/2025-ACFR
At December 31, 2025. Bonds payable principal is $38,795,000 — $15,610,000 of regular bonds plus $23,185,000 of direct-placement bonds. Carried net of premium/discount, bonds payable total $39,953,333, which ties exactly to the Statement of Net Position ($3,940,000 due within one year + $36,013,333 due in more than one year).
| Component | Amount |
|---|---|
| Bonds payable — carrying amount (net of premium/discount) | $39,953,333 |
| Total OPEB liability | $19,333,647 |
| Net pension liability | $11,025,051 |
| Compensated absences | $2,907,092 |
| Lease liability | $1,245,825 |
| Financed purchases | $213,219 |
| Arbitrage liability | $200,928 |
Per the ACFR's MD&A (p. 15): “The long-term debt ending balance decreased by $8.9 million for fiscal year 2025 due to bond repayments and decreases in the net pension liability and total OPEB liability.” The county's general obligation debt is stated to be within the Georgia constitutional limit of 10% of the assessed value of taxable property. Moody's upgraded the county's issuer / GOULT / GOLT ratings from Aa2 to Aa1 on December 1, 2024 (ACFR transmittal letter and MD&A).
Caveat E — Note 9's printed total excludes two of its own lines. Note 9 prints a governmental long-term liability ending balance of $73,432,342 (due within one year: $6,818,170), but the components listed in the note sum to $74,879,095 (due within one year: $7,306,146). The difference in both columns is exactly the lease liability ($1,245,825; $287,048 current) plus the arbitrage liability ($200,928, all current) — the printed total row excludes those two listed lines. The printed total is shown as printed; the component sum is not substituted for it. The bonds figures above are unaffected and tie out exactly.
Caveat F — MD&A debt figure. The ACFR's MD&A “Changes in Net Position” table (p. 9, stated in thousands) lists governmental “Long-term liabilities outstanding” of $67,785 thousand ($67,785,000 as printed). That figure does not directly reconcile to Note 9's printed total or to the Statement of Net Position, and it is shown here only with its exact MD&A label and units.
Source Jackson County, Georgia — Annual Comprehensive Financial Report, for the year ended December 31, 2025, Note 9, p. 53; Statement of Net Position, p. 18; MD&A, pp. 9 and 15. jacksoncountygov.com/DocumentCenter/View/6192/2025-ACFR
Two further items stated in the ACFR, labeled exactly as the ACFR states them. They are context, not part of the FY2025 figures above.
Caveat I — two population figures in one ACFR. The population of approximately 99,265 is stated twice in the ACFR — in the transmittal letter (p. v) and in the statistical section's “Debt and Assessed Value per Capita” schedule (p. 133), where it is the basis for the per-capita debt figures — and is the figure printed here. The ACFR's “Demographic and Economic Statistics — Last Ten Fiscal Years” table (p. 135) instead lists 2025 population as 98,900 (2024: 93,221), sourced to U.S. Bureau of the Census estimates “released at the time.” The budget document states no population figure.
Source Jackson County, Georgia — Annual Comprehensive Financial Report, for the year ended December 31, 2025, transmittal letter, p. v; MD&A, p. 16; statistical section, pp. 133 and 135. jacksoncountygov.com/DocumentCenter/View/6192/2025-ACFR
Every figure on this page was re-checked against the county's documents, and every table's rows sum exactly to its stated total. The county's own documents also contain the internal inconsistencies below; they are disclosed here rather than silently corrected, and printed totals are used wherever a document disagrees with itself.
Every figure on this page comes from these two Jackson County documents — no other source was used.
County finance office (per the ACFR, “Request for Information,” p. 17): Finance Director, 4965 Jackson Parkway, Jefferson, GA 30549.