Overview
Franklin County reports two kinds of primary-government activity: governmental activities (general government, judicial, public safety, public works, health and welfare, culture and recreation, housing and development) and business-type activities (the Water and Sewer enterprise fund and the Solid Waste fund). Two discretely presented component units — the Franklin County Industrial Building Authority and the Franklin County Health Department — are reported separately and are not included in any primary-government figure on this page.
In FY2025 the County as a whole added $6,095,371 to its net position: governmental activities by $5,827,931 and business-type activities by $267,440. Governmental activities spent $27,954,141 and covered $10,165,970 of it with program revenues (charges for services $5,200,215, operating grants $264,886, capital grants $4,700,869), leaving a net program cost of $17,788,171 that was covered by general revenues of $23,616,102. The General Fund itself ran a surplus and grew its fund balance — see the General Fund section below.
Source: Franklin County FY2025 Annual Financial Report, Independent Auditor's Report and Statement of Activities — audited FY2025 report (PDF).
At a glance — FY2025 audited
Source: FY2025 audit, Statement of Net Position and fund statements — audited FY2025 report (PDF).
Net position — June 30, 2025
Net position is what remains after liabilities and deferred inflows are subtracted from assets and deferred outflows. Each column below sums exactly to its total. The restricted total is entirely governmental — the enterprise funds report no restricted net position.
| Component | County total |
|---|---|
| Net investment in capital assets | $54,798,725 |
| Restricted | $14,596,886 |
| Unrestricted | $5,729,093 |
| Total net position | $75,124,704 |
| Net position by activity | Governmental | Business-type | Total |
|---|---|---|---|
| Net investment in capital assets | $33,767,903 | $21,030,822 | $54,798,725 |
| Restricted | $14,596,886 | $0 | $14,596,886 |
| Unrestricted | $4,659,957 | $1,069,136 | $5,729,093 |
| Total | $53,024,746 | $22,099,958 | $75,124,704 |
Restricted detail (sums to the $14,596,886 above): capital outlay $11,816,657, public safety $2,560,500, judicial $123,015, housing and development $39,982, public works $32,905, culture and recreation $23,827.
Change in net position — FY2025
| Item | County total |
|---|---|
| Beginning net position, as restated | $69,029,333 |
| Change in net position | $6,095,371 |
| Ending net position, Jun 30, 2025 | $75,124,704 |
The restated beginning balance includes a $7,327 error correction to governmental activities (as previously reported $69,022,006). Component units are excluded: their ending net position is $7,227,991, reported separately in the audit.
Source: Statement of Net Position and Statement of Activities — audited FY2025 report (PDF).
General Fund — FY2025 actuals vs. final budget
The General Fund is the County's chief operating fund. It took in $23,618,813 against a final budget of $22,298,650 ($1,320,163 over), and spent $22,136,247 against a final budget of $22,161,605 ($25,358 under). The resulting operating surplus, partly offset by net other financing uses, grew the fund balance by $1,146,040.
Revenues — $23,618,813
| Source | Actual |
|---|---|
| Taxes | $17,024,760 |
| Charges for services | $2,283,969 |
| Intergovernmental | $2,264,509 |
| Fines, fees and forfeitures | $1,083,311 |
| Other | $573,546 |
| Licenses and permits | $256,758 |
| Contributions | $121,068 |
| Investment | $10,892 |
| Total revenues | $23,618,813 |
Expenditures — $22,136,247
| Function | Actual |
|---|---|
| Public safety | $11,584,100 |
| General government | $4,344,656 |
| Public works | $2,349,968 |
| Judicial | $1,695,287 |
| Culture and recreation | $698,213 |
| Housing and development | $620,612 |
| Health and welfare | $452,090 |
| Debt service | $391,321 |
| Total expenditures | $22,136,247 |
Fund balance walk
| Item | Amount |
|---|---|
| Beginning balance, Jul 1, 2024 | $13,161,659 |
| Revenues over expenditures | $1,482,566 |
| Other financing sources (uses), net | −$336,526 |
| Ending balance, Jun 30, 2025 | $14,307,699 |
Other financing, net −$336,526: transfers in $116,829, transfers out −$663,133, sale of capital assets $6,702, issuance of leases $203,076. Of the ending balance, $12,554,350 is unassigned; the rest is nonspendable prepaid items ($218,573) and amounts restricted for public works ($32,905), culture and recreation ($23,827) and capital outlay ($1,478,044).
Source: General Fund Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget (GAAP) and Actual, and Governmental Funds Balance Sheet — audited FY2025 report (PDF).
All governmental funds — FY2025
Beyond the General Fund, the County reports the ARPA Grant, Emergency 911, Opioid Settlement, SPLOST V, SPLOST VI, and nonmajor governmental funds. Every row and column below sums to its total.
| Fund | Revenues | Expenditures | Ending balance |
|---|---|---|---|
| General Fund | $23,618,813 | $22,136,247 | $14,307,699 |
| ARPA Grant | $2,589,768 | $2,589,768 | $0 |
| Emergency 911 | $480,036 | $964,119 | $296,769 |
| Opioid Settlement | $127,389 | $269,021 | $254,367 |
| SPLOST VI | $50,152 | $720,902 | $2,960,379 |
| SPLOST V | $6,247,820 | $3,239,790 | $7,118,334 |
| Nonmajor governmental funds | $1,151,484 | $1,108,972 | $1,413,128 |
| Total governmental funds | $34,265,462 | $31,028,819 | $26,350,676 |
Combined, the governmental funds took in $3,236,643 more than they spent on operations ($34,265,462 − $31,028,819), partly offset by $176,723 of net other financing uses, for a net fund-balance increase of $3,059,920 — from $23,290,756 to $26,350,676. The ARPA Grant fund spent its intergovernmental revenue in full and ended the year at zero; Emergency 911 covered its $484,083 operating deficit with a $482,347 transfer in, ending nearly flat at $296,769.
Source: Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances — audited FY2025 report (PDF).
Enterprise funds — FY2025
The County's business-type activities are the Water and Sewer fund and the Solid Waste fund. Solid Waste is new in FY2025 — it began the year at $0 net position — so its $204,974 ending balance is entirely a first-year result, including a $113,243 transfer in.
| Enterprise fund | Operating revenues | Operating expenses | Operating income (loss) | Change in net position | Ending net position |
|---|---|---|---|---|---|
| Water and Sewer | $3,546,078 | $3,629,309 | −$83,231 | $62,466 | $21,894,984 |
| Solid Waste | $180,307 | $91,005 | $89,302 | $204,974 | $204,974 |
| Total | $3,726,385 | $3,720,314 | $6,071 | $267,440 | $22,099,958 |
Water and Sewer detail
| Item | Amount |
|---|---|
| Charges for sales and services | $3,420,458 |
| Other operating revenues | $125,620 |
| Total operating revenues | $3,546,078 |
| Costs of sales and services | $2,462,175 |
| Personal services | $339,532 |
| Depreciation | $827,602 |
| Total operating expenses | $3,629,309 |
| Operating loss | −$83,231 |
| Nonoperating, net (interest expense $120,661, debt issuance cost $37,500, investment income $1,523) | −$156,638 |
| Capital contributions (intergovernmental) | $8,637 |
| Transfers in | $293,698 |
| Change in net position | $62,466 |
Water and Sewer net position walk: $21,832,518 at July 1, 2024 + $62,466 = $21,894,984 at June 30, 2025. Its unrestricted net position is $1,243,138; Solid Waste's is −$174,002 (a deficit unrestricted balance), for a combined business-type unrestricted total of $1,069,136.
Source: Proprietary Funds Statement of Revenues, Expenses, and Changes in Net Position and Statement of Net Position — audited FY2025 report (PDF).
Debt & capital assets
| Item | Amount |
|---|---|
| Bonds payable — governmental | $7,387,584 |
| Bonds payable — business-type (Water and Sewer) | $2,029,921 |
| Notes payable — governmental | $91,285 |
| Notes payable — business-type (Water and Sewer) | $3,299,345 |
| Lease payable — governmental | $717,778 |
| Subscriptions payable — governmental | $221,696 |
| Total debt outstanding | $13,747,609 |
| Capital assets, net — governmental | $35,058,562 |
| Capital assets, net — business-type | $26,271,803 |
| Capital assets, net — total | $61,330,365 |
Governmental debt by type sums to $8,418,343 ($7,387,584 + $91,285 + $717,778 + $221,696); business-type debt sums to $5,329,266 ($2,029,921 + $3,299,345); together $13,747,609. Governmental capital assets are $7,821,927 non-depreciable plus $27,236,635 depreciable/amortizable (net); business-type capital assets are $1,064,792 non-depreciable plus $25,207,011 depreciable (net). Post-closure care costs ($873,483, Solid Waste) and the net pension liability ($650,481) are long-term obligations shown in the audit but are not counted in the debt total above. Governmental capital outlays in FY2025 were $4,230,175 against depreciation/amortization of $2,316,257.
Source: Statement of Net Position and Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position — audited FY2025 report (PDF).
Sources & notes
- Only source used: Franklin County, Georgia, Annual Financial Report for the fiscal year ended June 30, 2025 (audited; Rushton LLC). Read the audit (PDF, UGA TED portal).
- Sum checks: every breakdown table on this page was added up before publishing; each shown total equals the sum of its shown parts, including net position components, General Fund revenues and expenditures, all governmental funds, enterprise operating results, and the debt total.
- What is missing: this page has no management's discussion and analysis (the audit itself notes it was not presented), no current-year budget, no FY2026 actuals, and no population, staffing, or service-level figures — the FY2025 audit does not supply them in a form used here, and none were invented. A newer verified document would be needed to update this dashboard.
- Scope note: component units (Industrial Building Authority, Health Department) are excluded from all primary-government figures; their combined ending net position ($7,227,991) is mentioned only in the Net position section for completeness. Fiduciary (custodial) funds are likewise excluded.
- County palette: no high- or medium-confidence Franklin County palette was on file, so this page uses the neutral Peach State Pulse dark-glass theme rather than a county color.