The county's money on two clearly separated bases: the FY25 approved budget adopted by the Board of Commissioners, and the FY2025 audited results from the county's Annual Financial Report for the fiscal year ended June 30, 2025. Every figure is tagged with its fiscal year and status, and each section cites the document it came from.
What the county planned to spend in fiscal 2025, as adopted. The county prints its total net of interfund transfers — money moved between its own funds is counted once, not twice.
| Fund group | Expenditures · FY25 Approved |
|---|---|
| General Fund | $40,736,394 |
| Special Funds | $4,834,569 |
| Capital Projects Funds | $706,000 |
| SPLOST Funds (SPLOST 2021 + TSPLOST 2023) | $17,209,480 |
| Enterprise Funds | $17,174,816 |
| Gross fund-group total | $80,661,259 |
| Less interfund transfers (as printed) | −$4,026,624 |
| Total budget (as printed) | $76,634,635 |
How to read this: the printed total budget of $76,634,635 is net of $4,026,624 of interfund transfers. The gross fund-group sum of $80,661,259 double-counts those transfers and is not the budget. The budget is funded by net revenues of $74,996,194 plus $1,638,441 of fund-balance use.
| Fund | FY25 Approved |
|---|---|
| Emergency 911 | $2,658,988 |
| Senior Center | $734,005 |
| Special Revenue | $564,055 |
| Hotel Excise Tax | $333,621 |
| Street Light | $235,000 |
| Victim Services | $185,000 |
| Multiple Grant | $74,350 |
| Law Library | $21,150 |
| Confiscated Assets | $15,000 |
| Opioid Settlement share | $13,400 |
| Total Special Funds | $4,834,569 |
| Fund | FY25 Approved |
|---|---|
| Water Resources | $15,471,581 |
| Solid Waste | $993,221 |
| Civic Center (Special Facility) | $710,014 |
| Total Enterprise Funds | $17,174,816 |
SPLOST 2021 (Fund 323) is budgeted at $6,513,330, shown in the report's fund-balance column as accumulated sales-tax proceeds. TSPLOST 2023 (Fund 335) is budgeted at $10,696,150 of revenue. Together: $17,209,480.
From the budget report's cover summary; the 43 lines foot exactly to the $40,736,394 General Fund total.
| Department / function | FY25 Approved |
|---|---|
| Law Enforcement | $6,099,943 |
| Jail | $4,203,808 |
| Public Works | $4,151,279 |
| Parks | $3,147,681 |
| Economic Development | $2,373,825 |
| Operations | $1,535,437 |
| E-911 | $1,498,988 |
| Clerk of Courts | $1,321,856 |
| Fire/EMS | $1,308,640 |
| Planning / Code Enforcement | $1,290,795 |
| Parks & Recreation – Programs | $1,077,498 |
| Administration | $1,012,393 |
| Finance | $965,340 |
| Information Technology | $911,415 |
| Animal Services | $868,712 |
| Property Appraisal | $865,173 |
| Fleet Maintenance | $864,744 |
| Human Resources | $840,004 |
| Tax Commissioner | $812,220 |
| Commission | $699,794 |
| Probate Court | $674,899 |
| Library | $631,975 |
| Civic Center | $536,214 |
| Senior Center | $494,755 |
| Board of Elections | $432,113 |
| GIS | $338,083 |
| Superior Court | $337,244 |
| Public Defender | $268,425 |
| County Agent / Extension | $201,110 |
| EMA | $197,019 |
| Health Department | $150,000 |
| Magistrate Court | $132,498 |
| Juvenile Court | $102,360 |
| DFCS | $93,473 |
| Tourism | $83,621 |
| Mental Health | $64,375 |
| Coroner | $49,585 |
| District Attorney | $48,000 |
| Oconee Area Resource Council | $20,000 |
| Extra Special People | $20,000 |
| Georgia Forestry | $6,100 |
| Oconee River Soil & Water | $3,000 |
| Other Vendor Payments | $2,000 |
| Total General Fund | $40,736,394 |
Cover-presentation note: the cover's "Superior Court $337,244" line includes the $10,000 Board of Tax Equalization function shown separately in the department pages ($327,244 + $10,000) — the two presentations are consistent.
Source: Oconee County Board of Commissioners, Fiscal Year 2025 Budget Report — FY25 Approved Budget (FY25 Approved Budget) — UGA TED portal (PDF).
What actually happened, from the audited Annual Financial Report for the year ended June 30, 2025 — audited by Rushton LLC (Gainesville, GA), with unmodified opinions. These are actuals, not the budget above.
| Fund | Fund balance · FY2025 Audited |
|---|---|
| Local Resources Capital Projects | $31,728,420 |
| SPLOST 2021 | $25,180,364 |
| Industrial Development Authority (major special revenue) | $19,110,194 |
| General Fund | $14,994,876 |
| TSPLOST 2023 | $8,341,627 |
| Nonmajor funds | $1,429,856 |
| Total governmental fund balances | $100,785,337 |
The Industrial Development Authority (OCIDA) is a blended component unit reported as a county major special revenue fund, so its $19,110,194 fund balance (including $12,564,421 of notes receivable) is inside the county's fund totals, exactly as the Annual Financial Report reports it.
| Source | FY2025 Audited |
|---|---|
| Sales taxes | $36,802,620 |
| Property taxes | $20,604,409 |
| Insurance premium taxes | $3,220,751 |
| Interest & investment earnings | $2,277,250 |
| Other taxes | $1,389,701 |
| Intangible taxes | $492,454 |
Sales taxes are the county's largest general revenue source — $36,802,620, ahead of property taxes at $20,604,409.
| Fund | Operating revenues · FY2025 Audited | Net position · FY2025 Audited |
|---|---|---|
| Water & Sewer | $16,203,823 | $110,909,536 |
| Solid Waste | $294,118 | $414,170 |
| Special Facilities | $253,702 | $1,532,431 |
| Total proprietary funds | $16,751,643 | $112,856,137 |
The business-type net position total of $112,856,137 ties to the government-wide statement above. Water & Sewer also carries an "Investment – UOBWA (net)" of $26,342,007 — its share of the Upper Oconee Basin Water Authority.
| General Fund · FY2025 Audited (Exhibit A-7) | Original budget | Final budget | Actual |
|---|---|---|---|
| Revenues | $40,711,394 | $47,436,694 | $46,475,222 |
| Expenditures | $37,279,595 | $43,381,771 | $38,990,569 |
| Net change in fund balance | — | — | +$1,759,485 |
| Beginning fund balance | — | — | $13,235,391 |
| Ending fund balance | — | — | $14,994,876 |
Source: Oconee County, Georgia Annual Financial Report, For the Fiscal Year Ended June 30, 2025 (FY2025 Audited; auditor Rushton LLC) — UGA TED portal (PDF).
All figures FY2025 audited, at June 30, 2025, as presented in the Annual Financial Report.
| Bonds payable · FY2025 Audited | Current | Noncurrent | Total |
|---|---|---|---|
| Governmental activities | $1,960,000 | $37,293,236 | $39,253,236 |
| Business-type activities (Water & Sewerage) | $580,000 | $11,147,698 | $11,727,698 |
| Total bonds payable | — | — | $50,980,934 |
| Obligation · FY2025 Audited | Amount |
|---|---|
| Contracts payable — reservoir intergovernmental contracts | $46,288,510 |
| Notes payable (business-type) | $23,284,876 |
| Net OPEB liability (total) | $8,380,960 |
| Net pension liability (total) | $7,516,456 |
| Compensated absences | $1,596,141 |
| Subscriptions payable | $478,831 |
Contracts payable ($46,288,510 — $45,001,507 noncurrent + $1,287,003 current) are intergovernmental reservoir contracts with the Upper Oconee Basin Water Authority and the Walton County Water & Sewerage Authority (Hard Labor Creek Reservoir). The county's share of UOBWA is 23.809%. These are contractual payment obligations for the reservoir projects, presented as the Annual Financial Report presents them.
Source: Oconee County, Georgia Annual Financial Report, For the Fiscal Year Ended June 30, 2025 (FY2025 Audited; auditor Rushton LLC) — UGA TED portal (PDF).