Overview
Dahlonega's FY2026 budget report covers nine funds with adopted figures: the General Fund (Fund 100), the Downtown Development Authority (Fund 230), the Hotel/Motel Tax Fund (Fund 275), SPLOST and TSPLOST capital projects (Funds 320 and 335), the General Government Capital Projects Fund (Fund 390), and three enterprise funds — Water and Sewer (Fund 505), Solid Waste (Fund 540), and Stormwater (Fund 560). Every one of those nine funds is budgeted as balanced: adopted revenues equal adopted appropriations, fund by fund.
The General Fund is the City's chief operating fund, and it is also the fund that leans most on its own reserves in this budget: $892,146 of its $7,411,953 in adopted revenues is appropriated fund balance — money carried forward, not new revenue. The Water and Sewer enterprise fund is slightly larger than the General Fund at $7,611,814 adopted.
Source: City of Dahlonega Budget Report, FY2026 (2025-26), ADOPTED column — FY2026 budget report (PDF, UGA TED portal).
At a glance — FY2026 adopted
Source: FY2026 budget report, ADOPTED column, fund summary lines — FY2026 budget report (PDF).
General Fund — FY2026 adopted
The General Fund budget balances at $7,411,953: adopted revenues of $7,411,953 against adopted appropriations of $7,411,953. The appropriations side sums exactly from its parts — $6,299,191 across the twelve operating departments, plus $1,062,762 in transfers out ($192,030 to the Downtown Development Authority and $870,732 to General Government Capital Projects) and a $50,000 contingency.
Revenues — $7,411,953
| Source | Adopted |
|---|---|
| Taxes (detail below) | $4,792,256 |
| Licenses and permits | $325,500 |
| Intergovernmental (payment in lieu of taxes $13,985 + grants $5,000) | $18,985 |
| Charges and fees (incl. indirect cost allocations $829,284) | $892,434 |
| Fines and forfeitures (municipal court $180,000 + technology fee $1,600) | $181,600 |
| Interest revenues | $144,732 |
| Miscellaneous revenues | $1,500 |
| Transfers in — hotel/motel tax | $112,800 |
| Sale of assets and cemetery lot sales ($40,000 + $10,000) | $50,000 |
| Appropriated fund balance | $892,146 |
| Total revenues | $7,411,953 |
Taxes detail — $4,792,256
| Tax | Adopted |
|---|---|
| Local option sales tax (LOST) | $1,712,000 |
| Property tax — real & personal | $1,227,418 |
| Insurance premium tax | $718,039 |
| Franchise tax — electric | $576,098 |
| Alcoholic beverage excise tax | $170,000 |
| Business and occupation tax | $115,000 |
| Motor vehicle TAVT | $86,000 |
| Financial institutions tax | $62,000 |
| Real estate transfer (intangible) tax | $40,000 |
| Franchise tax — gas | $39,251 |
| Franchise tax — telephone | $20,000 |
| Property tax — prior year | $10,000 |
| Energy excise tax | $8,500 |
| Motor vehicle tax | $3,600 |
| Penalties & interest — property taxes | $3,000 |
| Alternative ad valorem tax (AAVT) | $1,200 |
| Property tax — mobile home | $150 |
| Total taxes | $4,792,256 |
Note on franchise taxes: the cable TV franchise line in the report shows only an activity figure ($6,488) and no adopted figure, so it is excluded from the adopted breakdown above. The adopted revenue lines sum to $7,411,953 exactly without it.
Appropriations by department — $6,299,191
| Department | Adopted |
|---|---|
| Streets (4200) | $1,731,076 |
| Police (3200) | $1,316,519 |
| General administration (1500) | $1,195,669 |
| Legislative (1100) | $511,656 |
| Community development (7400) | $330,878 |
| Executive (1300) | $325,937 |
| Municipal court (2650) | $322,950 |
| Public works administration (4100) | $217,344 |
| Cemetery (4950) | $109,290 |
| Parks (6200) | $107,000 |
| Maintenance and shop (4900) | $104,272 |
| Elections (1400) | $26,600 |
| Total department appropriations | $6,299,191 |
Police notes in the report tie part of that department's budget to two additional sworn positions and two supervisor promotions; streets notes cite weekend event work and asphalt and tree work. Those are the report's own annotations, not separate budget lines.
Source: FY2026 budget report, Fund 100 detail and fund summary lines — FY2026 budget report (PDF).
All funds — FY2026 adopted
Each fund below balances on its own: adopted revenues equal adopted appropriations. The table's total is the sum of the nine fund totals and double-counts money that moves between funds (for example, the General Fund's $870,732 transfer to capital projects is counted in both funds), so it is not a consolidated spending figure.
| Fund | Adopted revenues | Adopted appropriations |
|---|---|---|
| General Fund (100) | $7,411,953 | $7,411,953 |
| Water & Sewer enterprise (505) | $7,611,814 | $7,611,814 |
| SPLOST capital projects (320) | $1,679,000 | $1,679,000 |
| Solid waste enterprise (540) | $1,422,333 | $1,422,333 |
| TSPLOST capital projects (335) | $1,206,000 | $1,206,000 |
| General government capital projects (390) | $1,116,482 | $1,116,482 |
| Stormwater enterprise (560) | $1,023,857 | $1,023,857 |
| Hotel/Motel Tax Fund (275) | $723,900 | $723,900 |
| Downtown Development Authority (230) | $309,630 | $309,630 |
| Sum of fund totals (double-counts transfers) | $22,504,969 | $22,504,969 |
Downtown Development Authority (230) — $309,630
Revenues: transfers in — General Fund $192,030 and hotel/motel tax $87,300 — plus parking charges $1,500, interest $8,900, private contributions $4,000, and miscellaneous revenues $15,900, summing to $309,630. Appropriations: DDA administration $166,734, downtown development $129,396, and tourism $13,500, summing to $309,630.
Hotel/Motel Tax Fund (275) — $723,900
Revenues: hotel/motel taxes $720,000, interest $2,400, and penalties and interest $1,500. Appropriations: tourism services $305,550, transfers out — General Fund $112,800, DDA $87,300, and General Government Capital Projects $218,250 — summing to $723,900.
Source: FY2026 budget report, fund summary lines for Funds 230 and 275 — FY2026 budget report (PDF).
Water & Sewer enterprise — FY2026 adopted
The Water and Sewer Enterprise Fund (505) balances at $7,611,814. Its adopted revenues sum exactly from the lines below, and its operating departments' appropriations sum to $6,108,955 — the same figure as the non-departmental net — with the remaining $1,502,859 in non-departmental capital outlays ($1,149,000), indirect cost allocations ($132,353), and contingencies ($221,506).
Revenues — $7,611,814
| Source | Adopted |
|---|---|
| Water charges | $3,781,486 |
| Sewer charges | $2,618,069 |
| Tap fees — water | $175,000 |
| Tap fees — sewer | $175,000 |
| Sewer charges — grinder pumps | $75,000 |
| Interest revenues (incl. debt reserve $18,000) | $395,582 |
| Transfers in — SPLOST | $230,807 |
| Late payment penalties and fees | $114,870 |
| Intergovernmental revenues | $20,000 |
| Miscellaneous revenues | $15,000 |
| Administrative fees | $10,000 |
| Returned check fees | $1,000 |
| Total revenues | $7,611,814 |
Appropriations by department — $6,108,955
| Department | Adopted |
|---|---|
| Water treatment plant (4430) | $2,699,812 |
| Distribution and collection (4390) | $1,560,895 |
| Sewage treatment plant (4335) | $1,162,557 |
| Water supply (4420) | $345,380 |
| Sewer lift stations (4334) | $340,311 |
| Total department appropriations | $6,108,955 |
Disclosed mismatch: the SPLOST fund's adopted transfer out to Water and Sewer is $372,000, but the Water and Sewer fund's adopted transfer in from SPLOST is $230,807 — a $141,193 difference inside the document itself. Both figures are shown as printed; neither was adjusted to force agreement.
Source: FY2026 budget report, Fund 505 detail and fund summary lines — FY2026 budget report (PDF).
Solid waste & stormwater — FY2026 adopted
Solid Waste Enterprise Fund (540) — $1,422,333
Revenues: refuse collection charges $1,094,770, appropriated net assets $297,563, interest $20,000, late payment penalties and fees $7,500, miscellaneous revenues $2,000, and sale of recycled materials $500 — summing to $1,422,333. Appropriations: the solid waste and recycling department $1,102,333, plus non-departmental capital outlays for machinery and equipment ($300,000) and contingencies ($20,000).
Stormwater Enterprise Fund (560) — $1,023,857
Revenues: stormwater utility charges $348,000, appropriated net assets $473,857, transfers in from SPLOST $186,000, interest $15,000, and late payment penalties and fees $1,000 — summing to $1,023,857. Appropriations: the stormwater department $613,857 (dominated by indirect cost allocations of $595,357), plus non-departmental capital outlays for infrastructure of $410,000 ($250,000 + $160,000 on adopted lines).
Source: FY2026 budget report, Funds 540 and 560 detail and fund summary lines — FY2026 budget report (PDF).
Debt & capital
This budget report budgets debt payments, not total debt outstanding — no outstanding-debt total is printed in the document, so none is shown here. The budgeted Water and Sewer debt-service payments below are taken from the adopted principal and interest lines in the enterprise fund's departments.
Water & Sewer budgeted debt service — $2,155,453
| Payment | Adopted |
|---|---|
| Bond principal (sewage treatment $116,848 + distribution $35,000 + water treatment $900,000) | $1,051,848 |
| Bond interest (sewage treatment $25,557 + distribution $42,000 + water treatment $678,768) | $746,325 |
| Capital lease principal (distribution $64,000 + water supply $163,000) | $227,000 |
| Capital lease interest (distribution $9,500 + water supply $120,780) | $130,280 |
| Total budgeted debt service | $2,155,453 |
The General Government Capital Projects Fund (390) also budgets $9,982 of interest on notes. Its capital program totals $1,116,482: property capital outlays $743,500, machinery and equipment $363,000, and that $9,982 of note interest.
Capital projects funds — adopted
| Fund | Property | Infrastructure | Mach. & equip. | Transfers out | Total |
|---|---|---|---|---|---|
| SPLOST (320) | $630,025 | $371,000 | $119,975 | $558,000 | $1,679,000 |
| TSPLOST (335) | $0 | $1,195,000 | $11,000 | $0 | $1,206,000 |
SPLOST notes in the report: the 2020 SPLOST sunsets in March 2026 and the 2026 SPLOST begins in April 2026; its adopted revenues are 2020 SPLOST $744,000, 2026 SPLOST $750,000, a state LMIG grant $165,000, and interest $20,000. TSPLOST adopted revenues are 2023 TSPLOST $1,140,000 and interest $66,000. SPLOST transfers out are $372,000 to Water and Sewer and $186,000 to Stormwater — the Water and Sewer side of that transfer is the $141,193 mismatch disclosed in the Water & Sewer section.
Source: FY2026 budget report, Funds 320, 335, 390, and 505 detail — FY2026 budget report (PDF).
Sources & notes
- Only source used: City of Dahlonega, Georgia, Budget Report, FY2026 (columns headed 2025-26, ORIGINAL/ADOPTED; ADOPTED column used throughout). Read the budget report (PDF, UGA TED portal). Fetched by text extraction; the TED portal's direct-download route returns a maintenance page, so no figure here comes from that route.
- Sum checks: every breakdown table on this page was added up before publishing; each shown total equals the sum of its shown parts. General Fund revenues sum exactly to $7,411,953; department appropriations plus transfers out plus contingency sum exactly to $7,411,953; all nine fund totals balance individually.
- Disclosed gaps and mismatches: (1) the cable TV franchise line carries no adopted figure (activity figure only) and is excluded; (2) SPLOST's adopted transfer out to Water and Sewer ($372,000) exceeds Water and Sewer's adopted transfer in from SPLOST ($230,807) by $141,193 — shown as printed, not reconciled; (3) Funds 220 (Grant), 234 (ARPA Local Fiscal Recovery), and 340 (Grant Capital Projects) show no adopted figures in the report and are omitted; (4) several capital lines show activity figures only (for example, SPLOST infrastructure lines and General Government Capital Projects property lines) and are excluded from adopted totals; (5) the all-funds sum of $22,504,969 double-counts inter-fund transfers and is not a consolidated spending figure.
- What is missing: this page has no actual revenues or spending, no debt outstanding total, no tax rate, no population, staffing, or service-level figures — the budget report does not supply them in adopted form, and none were invented. A later audited report would be needed for actuals.
- City palette: no high- or medium-confidence City of Dahlonega palette was on file, so this page uses the neutral Peach State Pulse dark-glass theme rather than a city color.