Whitfield County's fiscal year is the calendar year. This page shows the FY2025 adopted budget and the FY2024 audited actuals side by side — the two years are never blended. Every figure is taken from the county's own published documents, cited in each section.
Population source: U.S. Census Bureau QuickFacts, as reported in the FY2024 ACFR statistical section.
Adopted by resolution signed December 23, 2024. All figures in this section are FY2025 · Adopted.
| Source | Amount |
|---|---|
| Taxes | $47,751,000 |
| Licenses and Permits | $959,300 |
| Intergovernmental Revenue | $4,358,356 |
| Charges for Services | $4,453,850 |
| Fines and Forfeitures | $1,002,000 |
| Investment Income | $1,000,000 |
| Contributions/Donations | $10,000 |
| Miscellaneous Income | $1,832,660 |
| Other Financial Sources | $854,000 |
| Total General Fund revenues | $62,221,166 |
| Function | Amount |
|---|---|
| General Government | $12,342,934 |
| Judicial | $8,144,011 |
| Public Safety | $24,744,462 |
| Public Works | $8,672,801 |
| Health & Welfare | $1,030,104 |
| Culture & Recreation | $2,984,982 |
| Housing & Development | $3,408,703 |
| Debt Service | $0 |
| Other Financing Uses | $1,637,093 |
| Total (as printed in the resolution) | $62,965,089 |
Planned draw on fund balance: $743,923 — adopted expenditures exceed adopted revenues by this amount, covered from the General Fund balance.
Total expenditures $25,884,878 — balanced.
Total expenditures $18,965,680 — balanced.
The 12-31-25 fund balance is a budget estimate, not an audited figure.
Source — FY2025 · Adopted: “A Resolution Adopting the 2025 Operating Budget for the Whitfield County Board of Commissioners” (signed 12/23/2024) — 2025 approved budget (PDF)
From the Annual Comprehensive Financial Report for the year ended December 31, 2024. All figures in this section are FY2024 · Audited and cover all governmental funds unless a single fund is named.
| Source | Amount |
|---|---|
| Taxes | $78,306,893 |
| Licenses and permits | $936,067 |
| Fines, fees and forfeitures | $1,710,603 |
| Charges for services | $5,435,446 |
| Intergovernmental | $11,987,342 |
| Interest | $1,772,841 |
| Contributions | $476,378 |
| Other | $1,982,923 |
| Total governmental funds revenues | $102,608,493 |
| Function | Amount |
|---|---|
| General government | $11,948,125 |
| Judicial | $9,322,377 |
| Public safety | $41,098,843 |
| Public works | $10,826,978 |
| Health and welfare | $645,988 |
| Culture and recreation | $3,176,047 |
| Housing and development | $3,966,437 |
| Capital outlay | $12,134,729 |
| Debt service | $7,471,780 |
| Intergovernmental | $8,481,476 |
| Total governmental funds expenditures | $109,072,780 |
| Fund | Fund balance |
|---|---|
| General Fund | $30,022,486 |
| Special Fire District | ($97,785) |
| American Rescue Plan Act | $266,901 |
| SPLOST 2020 | $7,637,052 |
| SPLOST 2024 | $351,311 |
| Nonmajor Governmental | $9,193,142 |
| Total governmental fund balances | $47,373,107 |
Within the General Fund balance, $29,462,476 is unassigned — equal to 48.0% of General Fund operating expenditures (FY2024 · Audited).
Source — FY2024 · Audited: “Annual Comprehensive Financial Report, Whitfield County, Georgia — For the Year Ended December 31, 2024” — 2024 ACFR (PDF)
Government-wide figures are reported on the accrual basis; fund figures on the modified accrual basis. The two bases are labeled throughout and are not mixed.
The legal debt margin is the county's full 10% limit, unused — Whitfield County carries no general obligation bonded debt (FY2024 · Audited).
| Liability | Amount |
|---|---|
| Bonds payable | $556,000 |
| Notes from direct borrowings | $305,187 |
| Compensated absences | $2,538,495 |
| Total long-term liabilities (governmental) | $3,399,682 |
Pension and OPEB (other post-employment benefits) liabilities are long-term obligations shown separately in the ACFR; they are not included in the debt figures above.
Source — FY2024 · Audited: “Annual Comprehensive Financial Report, Whitfield County, Georgia — For the Year Ended December 31, 2024” — 2024 ACFR (PDF)