Peach State Pulse · Georgia counties
Lee County, Georgia
Unofficial demonstration dashboard
County seat: Leesburg. This page reports audited figures for the fiscal year ended June 30, 2025 — the county's Financial Report for FY2025. It is not an adopted budget and it is not a current-year budget: every dollar figure below is an audited FY2025 actual, labeled as such.
Source for every figure on this page: Lee County, Georgia, Financial Report for the Fiscal Year Ended June 30, 2025 — see Sources.
At a glance — audited FY2025
Check: governmental revenues $52,926,014 − expenditures $41,828,756 = $11,097,258 excess; plus net other financing sources $1,233,749 = net change $12,331,007. Parts and totals agree to the audit.
General Fund — audited FY2025 actuals
The General Fund is the county's main operating fund. It took in $33,979,620 and spent $31,548,452, an excess of $2,431,168 before other financing sources and uses; the net change in its fund balance was +$2,478,055, from $25,685,905 to $28,163,960.
| Source | Amount |
|---|---|
| Property taxes | $17,889,771 |
| Sales taxes | $4,725,673 |
| Other taxes | $3,088,773 |
| Licenses and permits | $364,560 |
| Charges for services | $5,301,492 |
| Fines and forfeitures | $771,007 |
| Investment income | $1,110,762 |
| Intergovernmental | $65,367 |
| Other revenues | $662,215 |
| Total General Fund revenues | $33,979,620 |
Sum check: the nine revenue lines above add to $33,979,620.
| Function | Amount |
|---|---|
| General government | $9,457,503 |
| Judicial | $1,960,519 |
| Public safety | $14,409,169 |
| Public works | $2,469,861 |
| Health and welfare | $433,903 |
| Culture and recreation | $1,460,283 |
| Economic development | $1,357,214 |
| Total General Fund expenditures | $31,548,452 |
Sum check: the seven expenditure lines above add to $31,548,452. Public safety is the largest General Fund function at 45.7% of General Fund spending.
Inside the two largest General Fund functions
| Item | Amount |
|---|---|
| County commissioners | $2,419,563 |
| County manager | $753,064 |
| Elections | $413,551 |
| Information technology | $508,130 |
| Tax commissioner | $516,975 |
| Tax assessor | $476,840 |
| Building and grounds | $847,762 |
| Utility billing | $3,521,618 |
| Total | $9,457,503 |
| Item | Amount |
|---|---|
| Public safety | $6,212,295 |
| Sheriff's department | $4,901,954 |
| Jail | $2,853,744 |
| Coroner | $52,183 |
| Animal control | $388,993 |
| Total | $14,409,169 |
Source: FY2025 audit, Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds, and General Fund budget-and-actual statement. Lee County FY2025 Financial Report (PDF)
All governmental funds — audited FY2025
Beyond the General Fund, the audit reports the 1% SPLOST VII Fund, the TSPLOST Fund, a Capital Projects Fund, the ARPA Fund, and nonmajor governmental funds. Combined, they are the figures in this section.
| Revenue | General Fund | All gov. funds |
|---|---|---|
| Property taxes | $17,889,771 | $17,889,771 |
| Sales taxes | $4,725,673 | $14,616,676 |
| Other taxes | $3,088,773 | $3,119,915 |
| Licenses and permits | $364,560 | $364,560 |
| Charges for services | $5,301,492 | $6,036,162 |
| Fines and forfeitures | $771,007 | $827,149 |
| Investment income | $1,110,762 | $2,141,992 |
| Intergovernmental | $65,367 | $7,170,574 |
| Other revenues | $662,215 | $759,215 |
| Total revenues | $33,979,620 | $52,926,014 |
Sum check: the nine all-funds revenue lines add to $52,926,014.
| Expenditure | General Fund | All gov. funds |
|---|---|---|
| General government | $9,457,503 | $13,850,316 |
| Judicial | $1,960,519 | $1,975,089 |
| Public safety | $14,409,169 | $15,626,684 |
| Public works | $2,469,861 | $2,469,861 |
| Health and welfare | $433,903 | $433,903 |
| Culture and recreation | $1,460,283 | $1,460,283 |
| Economic development | $1,357,214 | $1,388,356 |
| Intergovernmental | — | $681,499 |
| Capital outlay | — | $3,252,714 |
| Debt service — principal | — | $627,375 |
| Debt service — interest | — | $62,676 |
| Total expenditures | $31,548,452 | $41,828,756 |
Sum check: the eleven all-funds expenditure lines add to $41,828,756. “—” means the audit reports no amount for the General Fund in that line.
Source: FY2025 audit, Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds. Lee County FY2025 Financial Report (PDF)
Government-wide position — June 30, 2025
Fund balances count only current financial resources. The government-wide Statement of Net Position adds capital assets and long-term liabilities, which is why governmental activities net position ($130,979,164) is much larger than total governmental fund balances ($57,697,216). The audit's reconciliation bridges the two: fund balances $57,697,216 + capital assets $79,668,543 + deferred items and other adjustments − pension liability $5,413,199 and related amounts = $130,979,164.
| Component | Amount |
|---|---|
| Net investment in capital assets | $77,923,774 |
| Restricted for capital projects | $27,707,378 |
| Restricted for other uses | $1,405,846 |
| Unrestricted | $23,942,166 |
| Total net position, governmental activities | $130,979,164 |
Sum check: the four components add to $130,979,164. Total primary-government net position (including business-type activities, $97,273) is $131,076,437.
Government-wide expenses by function
| Function | Amount |
|---|---|
| General government | $16,377,325 |
| Court system | $2,044,242 |
| Public safety | $16,975,131 |
| Public works | $6,147,693 |
| Health and welfare | $441,853 |
| Culture and recreation | $1,819,508 |
| Housing and development | $1,388,356 |
| Interest on long-term debt | $62,676 |
| Total governmental activities expenses | $45,256,784 |
Government-wide general revenues were $36,710,709 (property taxes $17,824,598; sales taxes $14,568,451; other taxes $3,119,915; investment earnings $1,231,285; gain on sale of capital assets $123,906; net transfers −$157,446), and the change in governmental net position was +$7,689,378. Note the government-wide expense total differs from fund expenditures because it uses accrual accounting (depreciation instead of capital outlay, for example) — the two totals are not meant to match.
Source: FY2025 audit, Statement of Net Position and Statement of Activities. Lee County FY2025 Financial Report (PDF)
Fund balances — June 30, 2025
| Fund | Balance |
|---|---|
| General Fund | $28,163,960 |
| 1% SPLOST VII Fund | $13,423,630 |
| TSPLOST Fund | $6,428,592 |
| Capital Projects Fund | $7,855,125 |
| ARPA Fund | $420,032 |
| Nonmajor governmental funds | $1,405,877 |
| Total governmental fund balances | $57,697,216 |
Sum check: the six fund balances add to $57,697,216. Within the General Fund, $27,481,692 is unassigned and $682,268 is tied to prepaid items. SPLOST, TSPLOST, and Capital Projects balances are restricted for capital projects ($27,707,378 combined).
Source: FY2025 audit, Balance Sheet — Governmental Funds. Lee County FY2025 Financial Report (PDF)
General Fund: budget vs. actual — FY2025
This is a budget comparison from inside the audit — actuals measured against the FY2025 budget — not a new budget. Actual revenues beat the final budget by $154,122, and actual expenditures came in $1,674,074 under the final budget, so the fund's excess of revenues over expenditures ($2,431,168) was $1,828,196 above the final-budget expectation ($602,972).
| Item | Final budget | Actual | Variance |
|---|---|---|---|
| Property taxes | $17,933,658 | $17,889,771 | −$43,887 |
| Sales taxes | $4,681,869 | $4,725,673 | +$43,804 |
| Other taxes | $3,076,353 | $3,088,773 | +$12,420 |
| Charges for services | $5,262,417 | $5,301,492 | +$39,075 |
| Total revenues | $33,825,498 | $33,979,620 | +$154,122 |
| General government | $10,622,208 | $9,457,503 | +$1,164,705 |
| Judicial | $2,045,639 | $1,960,519 | +$85,120 |
| Public safety | $14,592,603 | $14,409,169 | +$183,434 |
| Public works | $2,533,773 | $2,469,861 | +$63,912 |
| Total expenditures | $33,222,526 | $31,548,452 | +$1,674,074 |
| Excess of revenues over expenditures | $602,972 | $2,431,168 | +$1,828,196 |
Expenditure variances are shown as final budget minus actual (positive = spent less than budgeted). The revenue and expenditure rows shown are a selection; the totals are the audit's full totals, not sums of only the rows displayed here.
Source: FY2025 audit, Statement of Revenues, Expenditures and Changes in Fund Balance — Budget (GAAP Basis) and Actual — General Fund. Lee County FY2025 Financial Report (PDF)
What this page does not show
- No current-year budget. This dashboard's basis is the audited FY2025 report (year ended June 30, 2025). It does not show an adopted FY2026 or FY2027 budget, a tax rate, or a millage figure — none of those were in the verified source document.
- No population, area, or demographic figures. The audit does not publish them, so they are omitted rather than filled in from elsewhere.
- No component-unit detail. The audit's discretely presented component units (Health Department, Development Authority, Utility Authority) are separate governments for reporting purposes; only the primary-government totals are featured above, except where noted.
- Rounding. All figures are exact dollars as printed in the audit; percentages on this page are computed from those dollars and rounded to one decimal place.
Sources
- Lee County, Georgia, Financial Report for the Fiscal Year Ended June 30, 2025 (81 pages; independent auditor's report, government-wide statements, governmental fund statements, General Fund and ARPA budget-and-actual statements, notes, and supplementary schedules) — leecountyga.gov PDF.
Every figure on this page was taken from that document and sum-checked against its printed totals before publication. If a figure in the audit is later restated, this page should be updated to match. This is an unofficial demonstration dashboard, not a publication of Lee County.