Unofficial demonstration dashboard

Douglas County, Georgia

County government finances — the FY2026 adopted budget and the audited results for the year ended December 31, 2025. Douglas County's fiscal year is the calendar year, January 1 through December 31. County seat: Douglasville. Population: 154,293 (2025 estimate).

Total budget, all funds

$294,550,458

BudgetFY2026 Adopted

General Fund budget

$160,710,399

BudgetFY2026 Adopted

General Fund fund balance

$72,778,813

AuditedDec 31, 2025

Total governmental fund balances

$192,296,949

AuditedDec 31, 2025

Debt instruments outstanding

$1,670,512

AuditedDec 31, 2025 · GO bonds $0

Population

154,293

Estimate2025, per the ACFR

FY2026 adopted budget, by fund type

The budget adopted for calendar year 2026, grouped by fund type. The General Fund alone is 54.6% of the total.

General Fund$160,710,399

Special Revenue Funds$64,273,251

Capital Projects Funds$42,000,000

Internal Service Funds$22,692,145

Enterprise Fund$4,874,663

Total budget, all funds — FY2026 Adopted$294,550,458

The Enterprise Fund total is Solid Waste Disposal alone: the county's transit fund, Connect Douglas, is budgeted at $0 for FY2026. Note that the budget book's comparison column is the FY2025 Amended budget, not the adopted one.

Source: Operating Budget 2026 — Douglas County budget book, FY2026 Adopted.

Governmental fund balances — audited

Fund balances at December 31, 2025, from the audited Annual Comprehensive Financial Report (auditor: Mauldin & Jenkins, LLC).

General Fund$72,778,813

2022 SPLOST Project Fund$43,555,892

2016 SPLOST Fund$28,704,476

Nonmajor Governmental Funds$24,264,732

Unincorporated Service Area Fund$22,993,036

Total governmental fund balances — Audited, Dec 31, 2025$192,296,949

Of the General Fund's $72,778,813 balance, $55,158,900 is unassigned — equal to 42.0% of FY2025 General Fund expenditures. In the GASB 54 classification view, the Nonmajor Governmental Funds carry a −$1,052,596 unassigned deficit within their total.

Source: Annual Comprehensive Financial Report — fiscal year ended December 31, 2025.

Debt & long-term obligations — audited

At December 31, 2025. Douglas County carries almost no bonded or financed debt; most of its long-term obligations are pension and retiree-healthcare liabilities, which are not debt.

Debt instruments outstanding: $1,670,512 — leases, subscription liabilities, and financed purchases combined. General obligation bonds: $0. The county has no GO bonds outstanding, and its legal debt margin is fully unused.

Total OPEB liability (retiree healthcare)$83,922,509

Net pension liability$71,929,835

Compensated absences$8,006,085

Claims payable$2,937,864

Financed purchases$1,278,212

Subscription (SBITA) liabilities$326,965

Leases$65,335

Total long-term obligations, governmental activities$168,466,805

The $168,466,805 above is the total of all long-term obligations — pension, OPEB, compensated absences, and claims included — not a debt figure. The county's actual debt instruments (financed purchases, subscription liabilities, and leases) total $1,670,512.

Source: Annual Comprehensive Financial Report — fiscal year ended December 31, 2025.

About the county government

From the transmittal letter of the fiscal year 2025 Annual Comprehensive Financial Report.

County seat

Douglasville

Governing body

Board of Commissioners — a Chairperson elected countywide plus four district Commissioners, with an appointed County Administrator

Founded

1870

Area

About 200 square miles

Fiscal year

January 1 – December 31 (calendar year)

Population

154,293 (2025 estimate)

Source: Annual Comprehensive Financial Report — fiscal year ended December 31, 2025, transmittal letter.

Notes & disclosures

How these figures were drawn, and what a careful reader should know.

Audit findings. The FY2025 audit opinion is unmodified. However, the auditor (Mauldin & Jenkins, LLC) reported material weaknesses and significant deficiencies — six financial-statement findings, including General Fund cash reconciliations and SPLOST payables.
Fund balances are audit-only. Every fund-balance figure on this page comes from the audited ACFR. The budget book contains an unaudited mid-2026 fund listing that does not reconcile to the audit; it was not used.
Budget comparison column. The budget book's comparison column is the FY2025 Amended budget, not the FY2025 adopted budget.
Transit at $0. Connect Douglas, the county's transit fund, is budgeted at $0 for FY2026; the Enterprise Fund total shown is Solid Waste Disposal alone.
Nonmajor funds deficit. In the GASB 54 classification view, Nonmajor Governmental Funds carry a −$1,052,596 unassigned deficit.
Calendar fiscal year. Douglas County's fiscal year runs January 1–December 31. "FY2026" means calendar 2026, and the ACFR covers the year ended December 31, 2025.

Sources: Operating Budget 2026 (FY2026 Adopted) · Annual Comprehensive Financial Report, fiscal year ended December 31, 2025.