Haralson County, Georgia

Overview

The auditor issued an unmodified opinion: the FY2022 financial statements present fairly, in all material respects, the county's financial position as of June 30, 2022 (the Haralson County Health Department, a discretely presented component unit, was audited by other auditors). The report is dated December 23, 2022, from Carrollton, Georgia.

Haralson County reports only governmental activities — the audit states plainly that the county has no business-type activities to report, so there is no enterprise-fund section on this page. Its two discretely presented component units, the Development Authority of Haralson County and the Haralson County Health Department, are reported separately from the primary government and are not folded into the county totals below.

In FY2022 the county's net position grew by $4,932,714, from $30,057,672 to $34,990,386. The audit attributes the increase mostly to an increase in pension-related deferred outflows and a reduction of long-term debt during the year. Total government-wide revenues were $28,028,625 against total expenses of $23,095,911.

Source: Haralson County FY2022 Annual Comprehensive Financial Report, Independent Auditor's Report and Management's Discussion and Analysis — audited FY2022 report (PDF).

At a glance — FY2022 audited

Source: FY2022 audit, Management's Discussion and Analysis and Statement of Net Position — audited FY2022 report (PDF).

Net position — June 30, 2022

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.

Restricted detail (sums to the $9,879,235 above): capital projects $7,481,262, public safety $1,293,165, special services $1,022,342, judicial $73,316, culture and recreation $9,150.

Government-wide revenues — $28,028,625

Government-wide expenses — $23,095,911

Revenues minus expenses: $28,028,625 − $23,095,911 = $4,932,714, the change in net position for the year. Net position, beginning of year $30,057,672 + $4,932,714 = $34,990,386.

Source: Statement of Net Position, p. 11, and Statement of Activities, p. 12–13 — audited FY2022 report (PDF).

General Fund — FY2022 actuals vs. final budget

The General Fund is the county's primary operating fund. It took in $15,605,020 against a final budget of $14,854,533 ($750,487 over), and spent $13,252,995 against a final budget of $14,335,958 ($1,082,963 under). The fund balance rose by $1,945,951 during the year.

Revenues — $15,605,020

Taxes detail — $13,414,351

Expenditures — $13,252,995

Fund balance walk

Of that ending balance, $6,993,894 is unassigned, $651,901 is restricted for capital projects, and $89,736 is nonspendable (inventory) — $6,993,894 + $651,901 + $89,736 = $7,735,531.

Source: General Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual, p. 52–53, and Governmental Funds statement, p. 16 — audited FY2022 report (PDF).

All governmental funds — FY2022

Beyond the General Fund, the county reports the T-SPLOST, SPLOST VI, SPLOST VII, and ARPA major funds, the Special Services Districts Fund, and nonmajor governmental funds. Every row below sums across to its total.

Combined, the governmental funds took in $3,989,749 more than they spent ($27,932,173 − $23,942,424), plus $744,942 of net other financing sources, for a net fund-balance increase of $4,734,691 — from $12,228,174 to $16,962,865. The SPLOST VII fund alone grew by $2,647,509, including $709,962 of notes-payable proceeds. The T-SPLOST fund finances transportation improvements from the one-percent transportation sales tax; SPLOST VI and VII finance water, public safety, roads, recreation, and government-building capital projects.

Source: Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances, p. 16 — audited FY2022 report (PDF).

Debt & capital assets

Subsequent event disclosed in the audit: the $709,962 notes payable was paid off in full on December 18, 2022 — after the June 30, 2022 balance-sheet date, so it still appears in the debt total above but did not survive the calendar year.

Questions about the report itself may be addressed to the Chairman and CEO, Commission Office, 155 Van Wert Street, Buchanan, Georgia 30113, 770-646-2002, per the audit's "Contacting the County's Financial Management" notice.

Source: Management's Discussion and Analysis (capital assets and outstanding debt), p. 9–10, and Note 5 (subsequent events) — audited FY2022 report (PDF).

Livability Index

Peach State Pulse composite · Not an official rating

This is our composite, not an official rating. Each component score is a percentile rank among Georgia counties, with 100 always meaning most livable on that measure. The composite is the mean of the available component scores — for Haralson County, the mean of the 7 scored components above. Where a component score is “—”, no value is shown because none could be verified; nothing is estimated or substituted. See all 159 counties on the state Livability Rankings page.

Major Employers

Largest employers named by a public source · Display only — not part of the index

• Honda Of America Mfg, Inc. — Manufacturing · Bremen
  Source: Georgia Department of Labor
• Higgins General Hospital — Healthcare · Bremen
  Source: Georgia Department of Labor
• Ventura Foods, LLC — Manufacturing
  Source: Georgia Department of Labor
• Walmart — Retail
  Source: Georgia Department of Labor
• Whirlwind Steelbuildings, Inc. — Manufacturing
  Source: Georgia Department of Labor

Colleges

IPEDS 2024–25 · Display only — not part of the index

• West Georgia Technical College — Public 2-year (technical college) · Waco

Public Schools

NCES EDGE 2024–25, by school physical location · Display only — not part of the index

Serving district(s): Bremen City, Haralson County · 11 public schools physically located in the county.

Weather — Buchanan, Georgia

Live National Weather Service forecast · County seat

Longer-range outlooks: NOAA Climate Prediction Center 8–14 day outlooks. Forecast point: Buchanan coordinates 33.80215, -85.19017. The forecast above is fetched live from api.weather.gov when this page loads — it is never a baked-in snapshot.

Sources & notes

• Dated basis, repeated: figures from the FY2022 audit — the most recent verified audit available; newer figures were not verifiable. No FY2023 or later budget or audit figure is used anywhere on this page.
• Only source used: Haralson County, Georgia, Annual Comprehensive Financial Report for the fiscal year ended June 30, 2022 (audited; report dated December 23, 2022). 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 exactly — net position components ($17,992,823 + $9,879,235 + $7,118,328 = $34,990,386), restricted detail, government-wide revenues and expenses, General Fund revenues, taxes, and expenditures, the General Fund balance walk, all-governmental-funds revenues and expenditures, per-fund ending balances, capital assets, and debt. No rounding differences were found.
• What is missing: this page has no current-year budget, no FY2023 or later actuals, and no population, staffing, or service-level figures — the FY2022 audit does not supply them in a form used here, and none were invented. The county has no business-type (enterprise) activities, so no enterprise section exists. Component units (Development Authority, Health Department) are excluded from the county totals, as the audit reports them separately. A newer verified document would be needed to update this dashboard.
• Identity: this is the Haralson County government dashboard (seat Buchanan). The City of Buchanan is a separate government and is not covered here.
• County palette: no high- or medium-confidence Haralson County palette was on file, so this page uses the neutral Peach State Pulse dark-glass theme rather than a county color.

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