Murray County Pulse

Source: Murray County Annual Financial Report, year ended Dec 31, 2025 — Management's Discussion & Analysis and Exhibits A-1, A-2, A-5. Read the audit (PDF, UGA TED portal).

Sales tax was the county's largest revenue source in 2025 ($17.97M, 41.2% of total revenues), ahead of property tax ($13.19M, 30.3%). Program revenues — charges for services plus grants — covered $7.76M of the $37.70M spent; the remaining $29.94M net cost was covered by general revenues.

Sum check: $7,761,161 program + $35,837,263 general = $43,598,424 total, matching Exhibit A-2. Shares are rounded and may not add to exactly 100%.

Source: Exhibit A-2, Statement of Activities, and MD&A “Changes in Net Position” table. Read the audit (PDF).

Public safety was the largest expense ($13.74M, 36.5%), followed by general government ($10.65M, 28.2%) and public works ($6.91M, 18.3%). Total expenses fell from $41.35M in 2024 to $37.70M in 2025, driven mainly by lower public works and housing-and-development spending.

Sum check: the eight function lines add to $37,703,545, matching Exhibit A-2. Net cost after program revenues: $37,703,545 − $7,761,161 = $29,942,384, also as reported.

Source: Exhibit A-2, Statement of Activities. Read the audit (PDF).

The General Fund took in $29,949,369 and spent $30,973,085 in 2025 — a $1,023,716 operating shortfall, widened to a $1,453,758 fund-balance decrease after $430,042 of net other-financing uses (mainly a $459,403 transfer out). The audit notes General Fund revenues beat the final amended budget by $122,977 (0.4%) and expenditures came in $323,956 (1%) below it; the detailed budget-vs-actual schedule (Exhibit A-7) figures beyond those two variances are not reproduced here.

Source: Exhibits A-3 and A-5 and MD&A “General Fund Budget Highlights.” Read the audit (PDF).

Across all governmental funds, the county collected $43,354,386 and spent $41,219,105 in 2025, a $2,135,281 operating surplus; after $389,419 of net other-financing sources, total fund balance rose $2,524,700 to $34,598,789. (Fund-basis totals differ from the government-wide totals above because the fund statements use modified accrual accounting — for example, capital outlay is an expenditure here but an asset government-wide.)

Sum checks: revenues $29,949,369 + $93,362 + $7,223,684 + $4,944,113 + $1,143,858 = $43,354,386; expenditures $30,973,085 + $73,909 + $2,499,884 + $1,861,474 + $5,810,753 = $41,219,105; balances $21,061,032 + $380,054 + $5,091,041 + $3,082,639 + $4,984,023 = $34,598,789 — all matching Exhibit A-5 / A-3. Nonmajor-fund expenditures exceed their revenues because they include capital-project spending funded from prior-year balances and transfers.

Source: Exhibits A-3 and A-5. Read the audit (PDF).

Source: Exhibit A-1, Statement of Net Position, and MD&A net-position table (2025 vs. 2024: $70,775,263 vs. $64,751,263 as previously reported). Read the audit (PDF).

Capital assets (net of depreciation) rose 12% in 2025, from $34,685,099 to $38,749,483, on a new radio system, land for a new fire station, bridge engineering and construction, and vehicle and equipment purchases. Noncurrent liabilities total $5,826,783.

Source: Exhibit A-1 and MD&A capital-asset / long-term-liability sections. Read the audit (PDF).

Source: MD&A fund-analysis text and Exhibits A-3/A-5. The audit also carries schedules of SPLOST- and TSPLOST-financed projects (Exhibits E-1/E-2); project-level detail is not reproduced here. Read the audit (PDF).