The adopted budget and audited financials of Habersham County, Georgia — every figure taken from the county’s own published documents, labeled by fiscal year and accounting basis.
County seat: Clarkesville · Fiscal year ends June 30 (FY2026 = July 1, 2025 – June 30, 2026) · Population 48,757, as printed in the FY2026 budget book (sourced there to DataUSA / Census QuickFacts / GDOL); the FY2025 audit prints the same figure as its 2023 figure — it is not a 2025 or 2026 population count.
Every FY2025 audited figure on this page was extracted while the UGA TED portal was down: the portal returned HTTP 503 (“Down for maintenance”) on every direct-download attempt on October 23, 2026. The figures therefore come from the search-indexed full text of the ACFR PDF, not from a direct download of the document. Each figure was confirmed two independent ways within the text (a table footing plus a second statement or table) before inclusion. These audited figures are subject to spot re-verification against the PDF when TED recovers. FY2026 adopted figures are unaffected — they come from a direct PDF download of the county’s budget book.
From the county’s Annual Budget FY 2026, approved June 30, 2025. Headline totals are the budget book’s own government-wide summary-table totals (pp. 36–37), which foot exactly — see the transmittal-letter disclosure below.
Government-wide combining summary. Every fund balances: revenues + other sources = expenditures. The SPLOST column is the combining-summary presentation, net of the fund’s $158,222 transfer toward Landfill capital (see Disclosures); the component-unit column is the Development Authority, a separate component unit — not a county fund.
| Fund | Revenues | Other sources (uses), net | Expenditures / Expenses |
|---|---|---|---|
| General Fund | $38,318,796 | $163,611 | $38,482,407 |
| Special Revenue Funds | $11,243,830 | $1,033,430 | $12,277,260 |
| Hospital Bond (Debt Service) Fund | $3,544,146 | −$1,250,000 | $2,294,146 |
| Capital Improvements (CIP) Fund | $70,740 | $1,056,396 | $1,127,136 |
| SPLOST Fund (summary basis) | $11,845,000 | $3,672,324 | $15,517,324 |
| Enterprise Funds | $4,577,750 | $1,161,712 | $5,739,462 |
| Component Unit (Development Authority) | $53,000 | $58,996 | $111,996 |
| Total | $69,653,262 | $5,896,469 | $75,549,731 |
Other-sources detail (p. 37): interfund transfers net to $0 across funds; appropriated fund balance $5,850,436 (General $1,098,028; SPLOST $3,830,546; Enterprise $921,862); reserve for fund balance −$12,963 (Special Revenue); sale of assets $58,996 (component unit). The combining summary counts the Authority’s $58,996 sale of assets as an other source, while the Authority’s own statement counts it in revenues — the same $111,996 total both ways.
Source: Annual Budget FY 2026 / Operating & Capital Budget FY2026 — Habersham County, Georgia (adopted), government-wide combining summary, pp. 36–37. County Document Center listing (“FY 2026 Budget,” file ID 10343)
Adopted General Fund revenues of $38,318,796. Taxes as printed subtotal $30,904,731 of that total.
Source: Annual Budget FY 2026 (adopted), pp. 36, 40. County Document Center listing
Adopted General Fund operating expenditures of $38,482,407 — revenues of $38,318,796 plus net other sources of $163,611. The budget book’s department-level summary (pp. 44–49) independently totals the same $38,482,407.
Source: Annual Budget FY 2026 (adopted), pp. 36, 40. County Document Center listing
How the General Fund gets from $38,318,796 of revenues to its balanced $38,482,407.
Source: Annual Budget FY 2026 (adopted), p. 41. County Document Center listing
Adopted totals for the county’s special revenue fund group: revenues $11,243,830, other sources (net) $1,033,430, expenditures $12,277,260.
Source: Annual Budget FY 2026 (adopted), p. 36. County Document Center listing
Source: Annual Budget FY 2026 (adopted), pp. 170–173.
SPLOST VI collections ended in March 2021. Its FY2026 adopted revenues, expenditures, and other sources are all $0.
Source: Annual Budget FY 2026 (adopted), pp. 198–201.
Revenues of $11,845,000 plus appropriated fund balance of $3,830,546 fund capital outlay of $15,675,546. Basis note: the budget book’s government-wide combining summary presents this fund net of its $158,222 transfer toward Landfill capital and shows expenditures of $15,517,324 (see the by-fund table above); the fund statement itself shows $15,675,546. Both presentations are the book’s own — see Disclosures.
Expenditures by project (capital outlay)
Source: Annual Budget FY 2026 (adopted), SPLOST VII fund statement pp. 202–203; expenditure detail p. 205. County Document Center listing
A discretely presented component unit of the county — not a county fund. Shown here only as the budget book presents it.
Source: Annual Budget FY 2026 (adopted), pp. 228–229 (component unit).
Balanced: $3,544,146 of tax revenue − the $1,250,000 transfer out = $2,294,146 of expenditures.
Source: Annual Budget FY 2026 (adopted), pp. 208–209.
| Fund | Revenues | Other sources | Expenses |
|---|---|---|---|
| Landfill (incl. Recycling) | $2,225,000 | $510,218 | $2,735,218 |
| Transit | $110,694 | $81,628 | $192,322 |
| Airport | $2,242,056 | $569,866 | $2,811,922 |
| Total Enterprise | $4,577,750 | $1,161,712 | $5,739,462 |
Source: Annual Budget FY 2026 (adopted), pp. 212–225.
Source: Annual Budget FY 2026 (adopted), Landfill pp. 212–217; Transit pp. 218–221; Airport pp. 222–225. County Document Center listing
From the Annual Comprehensive Financial Report for the fiscal year ended June 30, 2025 — independent auditor Rushton, LLC (Gainesville, Georgia), report dated December 26, 2025, unmodified opinions. All figures below carry the spot re-verification notice at the top of this page. Fund basis (modified accrual) and government-wide basis (accrual) figures are labeled and never mixed.
Statement of Net Position, June 30, 2025 — government-wide basis (accrual).
| Component | Governmental | Business-type | Total primary gov’t |
|---|---|---|---|
| Net investment in capital assets | $24,000,405 | $31,395,818 | $55,396,223 |
| Restricted | $10,918,866 | $0 | $10,918,866 |
| Unrestricted | $10,119,966 | −$3,758,040 | $6,361,926 |
| Total net position | $45,039,237 | $27,637,778 | $72,677,015 |
Source: Annual Comprehensive Financial Report, FY ended June 30, 2025 (audited), Statement of Net Position, pp. 17–18. ACFR PDF (UGA TED) · Extracted under TED 503 — see re-verification notice.
Accrual basis, Statement of Activities. Governmental activities: revenues $63,231,004 against expenses of $57,335,107 — a change in net position of +$5,781,086.
Source: ACFR FY2025 (audited), Statement of Activities, p. 19. ACFR PDF (UGA TED)
Source: ACFR FY2025 (audited), Statement of Activities p. 19; Proprietary Funds statement p. 28; MD&A. ACFR PDF (UGA TED) · Extracted under TED 503.
Modified accrual basis, all governmental funds. Total revenues $62,149,123 against total expenditures of $66,133,200. The revenue total is confirmed two ways in the ACFR: by source (below) and by fund — General $37,870,855 + Emergency Medical Services $4,965,217 + Opioid Settlement $94,568 + SPLOST #7 $13,218,209 + Nonmajor $6,000,274.
Source: ACFR FY2025 (audited), Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances, p. 22. ACFR PDF (UGA TED) · Extracted under TED 503.
All governmental funds, modified accrual basis. The expenditure total is confirmed two ways in the ACFR: by function (below) and by fund — General $37,716,285 + Emergency Medical Services $4,558,766 + Opioid Settlement $75,370 + SPLOST #7 $14,316,077 + Nonmajor $9,466,702 = $66,133,200. “Intergovernmental” ($3,086,487, SPLOST #7 municipal allocations) and the single combined “Debt service” line are printed rows in the statement and are shown as printed.
Revenues fell $3,984,077 short of expenditures; with net other financing sources of $9,177,919, the net change in governmental fund balances was +$5,193,842 — driven by new long-term debt, not an operating surplus (see Disclosures).
Source: ACFR FY2025 (audited), Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances, p. 22. ACFR PDF (UGA TED) · Extracted under TED 503.
Governmental funds, fund basis (modified accrual), June 30, 2025. Total governmental fund balances of $29,606,842 — up $5,193,842 from the July 1 balance of $24,413,000.
| Fund | Fund balance |
|---|---|
| SPLOST #7 | $19,297,249 |
| General Fund | $6,513,644 |
| Nonmajor governmental funds | $3,021,550 |
| Emergency Medical Services | $412,681 |
| Opioid Settlement | $361,718 |
| Total governmental fund balances | $29,606,842 |
Rollforward: beginning fund balances $24,413,000 + net change $5,193,842 = $29,606,842.
Source: ACFR FY2025 (audited), Governmental Funds Balance Sheet, p. 20; statement p. 22. ACFR PDF (UGA TED) · Extracted under TED 503.
General Fund unassigned balance of $1,774,089 is about 27% of the General Fund’s total balance and about 4.7% of its $37,716,285 of expenditures (MD&A).
Reconciliation to governmental net position (p. 21): fund balances $29,606,842 + capital assets, net $71,135,740 + deferred inflows reported in the funds $1,106,327 + deferred outflows $636,139 − deferred inflows (pensions) $231,909 − long-term liabilities not reported in the funds $57,213,902 = net position of governmental activities $45,039,237.
Source: ACFR FY2025 (audited), Governmental Funds Balance Sheet p. 20; reconciliation p. 21. ACFR PDF (UGA TED) · Extracted under TED 503.
General Fund budget (GAAP) and actual for FY2025. Actual revenues of $37,870,855 and actual expenditures of $37,716,285 tie to the fund statement (p. 22). Budget columns are shown as printed in the schedule.
The schedule’s budget columns print a July 1 fund balance of $1,400,000 (the amount assigned to the FY2025 budget) and a budgeted June 30 balance of $0. That is the schedule’s own presentation only — never read the $1,400,000 / $0 budget-column balances as actual fund balances. The actual balances are July 1 $6,904,316 and June 30 $6,513,644, shown in the rollforward below.
| Original budget | Final budget | Actual | Variance vs. final | |
|---|---|---|---|---|
| Revenues | $34,297,665 | $37,986,615 | $37,870,855 | −$115,760 |
| Expenditures | $34,136,295 | $38,925,245 | $37,716,285 | +$1,208,960 |
Source: ACFR FY2025 (audited), General Fund Budget-and-Actual schedule, pp. 24–25. ACFR PDF (UGA TED) · Extracted under TED 503.
As of June 30, 2025. Bonded debt is shown on its own line and kept separate from the county’s other obligations: contracts payable, certificates of participation, notes, and leases are not bonded debt, and neither are the pension liability or the landfill post-closure liability.
OPEB: no OPEB liability, asset, or deferred amounts for the primary government appear on the Statement of Net Position. The only OPEB amounts in the ACFR belong to the Health Department component unit (a net OPEB asset of $109,430) — a component-unit figure, not a county figure.
Source: ACFR FY2025 (audited), Statement of Net Position pp. 17–18; reconciliation p. 21; debt tables pp. 136–137; MD&A. ACFR PDF (UGA TED) · Extracted under TED 503.
Each instrument class is shown separately, as the ACFR reports it; they are never merged into a single “bonded debt” figure. Only bonds payable is bonded debt.
| Instrument | Detail | Amount |
|---|---|---|
| Bonds payable | GO Sales Tax Bonds, Series 2021 $4,326,530 + Series 2025 revenue bonds (animal control facility) $6,850,000 | $11,176,530 |
| Contracts payable | Hospital Authority Series 2014 $22,816,413 + Series 2019 $8,650,000 + Series 2020 $199,569 | $31,665,982 |
| Certificates of participation | Series 2018 (Administration Building) | $5,373,347 |
| Notes payable | Current $386,952 + noncurrent $2,074,526 | $2,461,478 |
| Leases payable | Current $213,598 + noncurrent $414,721 | $628,319 |
| Total governmental debt | $51,305,656 |
Source: ACFR FY2025 (audited), pp. 17–18, 21; MD&A; debt tables pp. 136–137. ACFR PDF (UGA TED) · Extracted under TED 503.
These obligations are reported separately in the ACFR and are never added into any debt total above.
Source: ACFR FY2025 (audited), Statement of Net Position pp. 17–18; reconciliation p. 21. ACFR PDF (UGA TED) · Extracted under TED 503.
Business-type activities — the county’s Airport, Landfill, and Transit enterprise funds, June 30, 2025. Business-type net position of $27,637,778 includes an unrestricted deficit of −$3,758,040 (see Disclosures).
| Fund | Net position | Change in FY2025 |
|---|---|---|
| Airport | $24,270,258 | −$1,789,302 |
| Landfill | $3,367,520 | −$2,029,172 |
| Transit | $0 | +$6,956 |
| Total business-type net position | $27,637,778 | −$3,811,518 |
Source: ACFR FY2025 (audited), Proprietary Funds statements, pp. 28–29. ACFR PDF (UGA TED) · Extracted under TED 503.
The proprietary-fund statement reports liabilities gross; the government-wide statement eliminates internal balances. Both totals are the ACFR’s own — the difference is a presentation difference, not an error. Use $7,938,019 for government-wide displays and $9,047,771 only for proprietary-fund displays, labeled as such.
Source: ACFR FY2025 (audited), Proprietary Funds statement p. 28; Statement of Net Position pp. 17–18; MD&A capital-assets table. ACFR PDF (UGA TED) · Extracted under TED 503.
Discretely presented component units of Habersham County — legally separate entities. Every figure in this section is a component-unit figure, not a county figure, and is never included in any county total on this page.
| Component unit | Net position |
|---|---|
| Habersham County Development Authority (component unit) | $3,914,961 |
| Habersham County Health Department (component unit) | $620,612 |
| Total discretely presented component units | $4,535,573 |
Source: ACFR FY2025 (audited), Component Units combining statement, p. 34. ACFR PDF (UGA TED) · Extracted under TED 503.
The Health Department component unit was audited by other auditors. The Development Authority is the same entity as the FY2026 budget book’s Industrial Development Authority shown in the adopted-budget section above — the two presentations are never added together.
Source: ACFR FY2025 (audited), Component Units combining statement of activities, p. 35. ACFR PDF (UGA TED) · Extracted under TED 503.
This page uses two documents and never blends them: the [FY2026 Adopted] budget (Annual Budget FY 2026, approved June 30, 2025, downloaded directly as a PDF from the county’s Document Center) and the [FY2025 Audited] Annual Comprehensive Financial Report for the year ended June 30, 2025. FY2025 figures describe the year ended June 30, 2025 — they are not calendar-2025 or current-year figures.
The UGA TED portal returned HTTP 503 (“Down for maintenance”) on every direct-download attempt on October 23, 2026 (initial attempt plus retries, including a final retry after extraction). All FY2025 audited figures were therefore extracted from the search-indexed full text of the TED PDF, not from a local extraction of the downloaded document. Every audited figure was confirmed two independent ways within the text — a table footing plus a second statement or table — before inclusion; figures that could not be confirmed two ways were excluded. A verification re-download and spot re-check of the audited figures is owed when TED recovers.
The FY2026 budget book’s transmittal letter states all-funds and General Fund totals that are higher than, and do not reconcile to, the document’s own summary tables. The headline totals on this page are the summary-table totals (budget pp. 36–37), which foot exactly in every direction — not the transmittal letter’s figures.
The SPLOST VII fund statement (pp. 202–203) shows expenditures of $15,675,546; the government-wide combining summary (pp. 36–37) shows the SPLOST fund at $15,517,324. The difference is the fund’s $158,222 transfer toward Landfill capital, which the summary presentation nets out. Each figure is labeled with its basis wherever it appears on this page.
The budget book’s Airport overview page contains a $100 misprint. The Airport figures on this page come from the fund statements (pp. 222–225), whose detail foots to the totals shown.
FY2025 beginning net position was restated for a change in accounting principle: −$1,204,911 governmental activities, −$44,621 business-type activities, −$1,249,532 in total. Governmental activities moved from a restated beginning balance of $39,258,151 to $45,039,237.
The FY2025 ACFR reports two discretely presented component units: the Habersham County Development Authority and the Habersham County Health Department (the Health Department was audited by other auditors). Component-unit figures are not county figures; where they appear on this page they are labeled as component-unit figures. This dashboard covers Habersham County government only — no City of Clarkesville document or figure is used.
Fund-basis figures (modified accrual) come from the governmental fund statements; government-wide figures (accrual) come from the Statement of Net Position and Statement of Activities. The two bases measure different things — for example, FY2025 governmental revenues are $62,149,123 on the fund basis and $63,231,004 on the government-wide basis — and each figure on this page is labeled with its basis.
Every breakdown table on this page was sum-checked against its printed total before publication: 92 checks, 92 passing, 0 failing. The budget book’s Budget Resolution pages are image-only in the PDF text layer, so no figure on this page comes from them.
The population of 48,757 shown on this page is a 2023 figure: it is the FY2025 ACFR statistical table’s 2023 value (2024/2025 data unavailable there) and is printed in the FY2026 budget book (p. 232, sourced there to DataUSA / Census QuickFacts / GDOL). It is never labeled on this page as a 2025 or 2026 population.
The proprietary-fund statement reports total liabilities of $9,047,771 gross, while the government-wide Statement of Net Position reports business-type liabilities of $7,938,019. The $1,109,752 difference is “due to other funds” internal balances eliminated government-wide — a presentation difference, not an error. Each total is used only in its own presentation (see Proprietary funds).
Business-type unrestricted net position is a deficit of −$3,758,040 (Landfill −$2,802,117; Transit −$109,531; Airport −$846,392), driven in part by the Landfill’s post-closure care liability of $6,676,206, which rose $1,000,277 during FY2025. The $27,637,778 business-type net position total is never shown on this page without this composition.
Governmental revenues fell $3,984,077 short of expenditures in FY2025. Governmental fund balances still rose $5,193,842 only because the county issued $8,190,825 of new long-term debt (including the $6,850,000 Series 2025 bonds) and realized $1,101,905 of asset-sale proceeds. The increase is not an operating surplus.
The FY2026 budget book prints only tax-year 2024 rollback rates (county 11.771 mills; EMS 1.043; Hospital Bond 0.781) in its transmittal letter — prior-year rates, not an FY2026 levy. No millage figure is published on this page as an FY2026 rate.
The General Fund budget-and-actual schedule’s budget columns print a July 1 balance of $1,400,000 and a budgeted June 30 balance of $0. Those are the schedule’s own presentation — not actual fund balances — and are never published as such on this page. The actual balances are July 1 $6,904,316 and June 30 $6,513,644 (see General Fund — budget vs. actual).