Unofficial demonstration dashboardFY2025 — Audited

Rockdale County

County seat: Conyers. Fiscal year is the calendar year — FY2025 = January 1–December 31, 2025. Population 98,416 (FY2025, as stated in the ACFR). Every figure on this page is FY2025 — Audited from the county's Annual Comprehensive Financial Report.

No FY2026 adopted-budget figures are shown. The county's FY2026 adopted appropriations ordinance (Ordinance #2025-29) is published only on the UGA TED portal, which returned HTTP 503 “Down for maintenance” on all 7 attempts on 2026-10-23. Nothing was extracted from it, and no indexed snippet figure is used. This dashboard is built on FY2025 audited figures alone. The FY2025 budget-vs.-actual schedule in §6c is not the FY2026 adopted budget and is labeled as such. Re-verification is owed when the TED portal recovers.

Total Net Position — FY2025 Audited

$575,833,518

Change in year: +$48,284,743. Governmental $366,113,791 · Business-type $209,719,727.

General Fund Balance — FY2025 Audited

$68,506,306

63.97% of total General Fund expenditures, as stated in the ACFR.

Governmental Funds Balance — FY2025 Audited

$240,337,991

Decrease of $17,692,098 vs. prior year (fund statement basis — see C-1).

Government-Wide Revenues — FY2025 Audited

$228,882,286

Government-wide total revenues, primary government.

Government-Wide Expenses — FY2025 Audited

$180,597,543

Revenues − expenses = $48,284,743 change in net position.

Bonded Debt — Governmental — FY2025 Audited

$137,459,272

As labeled “total bonded debt outstanding” in MD&A. Business-type bonded debt: $48,078,446.

At a glance — FY2025, Audited

Figure	FY2025 — Audited
Unrestricted net position (total)	$8,581,403
Unrestricted — governmental (deficit)	−$42,343,732
Unrestricted — business-type	$50,925,135
Unassigned fund balance (governmental funds)	$55,183,042
Governmental funds total revenues (fund basis)	$175,340,185
Governmental funds total expenditures (fund basis)	$193,160,666
General Fund revenues (actual)	$101,029,119
General Fund expenditures (actual)	$107,090,657
Long-term liabilities — governmental	$241,822,845
Long-term liabilities — business-type*	$74,788,637
Total liabilities (primary government)	$353,637,146
Capital assets, net (primary government)	$598,375,638

* Government-wide Statement of Net Position figure. Note 10 reports $75,301,055 — a $512,418 difference. See caveat C-5.

Source: “Rockdale County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended December 31, 2025” (FY2025, Audited), MD&A pp. 5–13 and Basic Financial Statements pp. 16–20. Auditor’s report dated June 30, 2026, unmodified opinions. Read the ACFR (PDF)

Governmental funds revenues by source — FY2025, Audited

Fund basis, “Total Governmental Funds” column. Sales taxes are HOST $24,869,140 + 2023 SPLOST $24,867,072 = $49,736,212.

Revenue source	FY2025 — Audited
Property taxes	$78,669,580
Sales taxes	$49,736,212
Intergovernmental	$13,029,149
Other taxes	$9,634,199
Interest revenue	$8,932,780
Charges for services	$8,045,843
Licenses and permits	$3,308,107
Fines and forfeitures	$2,804,427
Other revenues	$1,167,880
Contributions and donations	$12,008
TOTAL REVENUES (as stated)	$175,340,185

Source: “Rockdale County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended December 31, 2025” (FY2025, Audited), Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds, p. 20. ACFR PDF · Rows sum exactly to the stated total.

Governmental funds expenditures by function — FY2025, Audited

Fund-statement presentation. In this statement the separate “Capital outlay” line is printed as $0 — capital outlay is embedded inside the functional rows (see caveat C-8). Do not mix this with the statistical presentation, which breaks out $70,914,942 of capital outlay.

Expenditure function	FY2025 — Audited
Public safety	$61,950,246
General government	$57,831,686
Public works	$37,085,053
Judicial	$13,562,515
Culture and recreation	$7,725,650
Interest and fiscal cost (debt service)	$6,832,670
Principal (debt service)	$4,945,000
Health and welfare	$2,456,707
Housing and development	$771,139
Capital outlay (separate line, as printed)	$0
TOTAL EXPENDITURES (as stated)	$193,160,666

Source: “Rockdale County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended December 31, 2025” (FY2025, Audited), Governmental Funds statement, p. 20. ACFR PDF · Rows sum exactly to the stated total.

Governmental fund balances — FY2025, Audited

By fund

Fund	Balance, Dec 31, 2025
Judicial Complex Capital Projects	$78,882,392
General Fund	$68,506,306
2023 SPLOST Capital Projects	$49,528,750
Nonmajor governmental funds (combined)	$22,582,049
Homestead Option Sales Tax (HOST) Capital Projects	$10,070,951
2017 SPLOST Capital Projects	$5,781,260
General Grants	$4,986,283
TOTAL FUND BALANCES (as stated)	$240,337,991

By classification

Classification	FY2025 — Audited
Restricted for capital projects	$164,972,193
Unassigned	$55,183,042
Restricted for debt service	$13,208,606
Restricted for public safety programs	$6,008,000
Restricted for health and welfare	$667,877
Restricted for judicial programs	$244,258
Prepaid expenditures (nonspendable)	$54,015
TOTAL FUND BALANCES (as stated)	$240,337,991

Unassigned includes a −$69,249 deficit in the NSP Grant nonmajor fund. General Fund unassigned alone is $55,252,291. Unassigned is “approximately 22.96%” of total governmental fund balance (MD&A).

Source: “Rockdale County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended December 31, 2025” (FY2025, Audited), Balance Sheet — Governmental Funds, p. 18, and Governmental Funds statement, p. 20. ACFR PDF · Both tables sum exactly to the stated total.

General Fund detail — FY2025, Audited (actual)

Revenues by source

Source	FY2025 — Audited (actual)
Property taxes	$78,669,580
Other taxes	$9,289,014
Charges for services	$5,764,343
Fines and forfeitures	$2,282,603
Interest revenue	$1,619,832
Licenses and permits	$1,598,678
Other revenues	$973,510
Intergovernmental	$824,551
Contributions and donations	$7,008
TOTAL REVENUES (as stated)	$101,029,119

Expenditures by function

Function	FY2025 — Audited (actual)
Public safety	$50,844,778
General government	$26,722,771
Judicial	$11,770,689
Public works	$7,868,139
Culture and recreation	$5,516,774
Health and welfare	$2,337,292
Debt service — Principal	$1,020,000
Housing and development	$758,776
Debt service — Interest and fiscal cost	$251,438
TOTAL EXPENDITURES (as stated)	$107,090,657

Roll-forward: beginning balance $60,791,389 + net change +$7,714,917 = ending $68,506,306. Largest public-safety components (actual): Sheriff $18,667,260; Fire department $15,789,972; Jail $14,584,209; Animal control $905,448; Emergency management $571,980; Coroner $325,909 — sum $50,844,778.

FY2025 budget vs. actual (audited ACFR) — NOT the FY2026 adopted budget

	Original budget	Final budget	Actual
Total revenues	$99,739,794	$101,298,627	$101,029,119
Total expenditures	$118,860,236	$107,531,861	$107,090,656*
Fund balance, end of year	$60,791,389	$68,281,306	$68,506,307*

* As printed in the Budget-and-Actual statement. The fund statement / balance sheet print $107,090,657 and $68,506,306 — $1 differences. See caveat C-3.

Source: “Rockdale County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended December 31, 2025” (FY2025, Audited), Governmental Funds statement, p. 20, and Budget (Budget Basis) and Actual — General Fund, pp. 22–23. ACFR PDF

Government-wide statements — FY2025, Audited

Revenues by source (total primary government)

Revenue	FY2025 — Audited
Property taxes	$78,669,581
Charges for services	$67,572,097
Sales taxes	$49,736,212
Operating grants and contributions	$9,516,137
Unrestricted investment earnings	$8,932,780
Insurance premium tax	$7,470,823
Capital grants and contributions	$4,680,890
Other taxes	$2,163,376
Grants, contributions, and other (unrestricted)	$140,390
TOTAL REVENUES (as stated)	$228,882,286

Governmental activities alone: $175,468,564. Business-type alone: $53,413,722 (100% charges for services). Property taxes here are $78,669,581 — $1 above the fund-statement figure (C-3).

Expenses by function (total primary government)

Expense	FY2025 — Audited
Public safety	$63,792,881
Water and wastewater	$44,002,528
General government	$25,923,213
Judicial	$14,165,810
Public works	$10,447,646
Culture and recreation	$7,516,029
Interest on long-term debt	$6,641,145
Stormwater	$4,828,519
Health and welfare	$2,508,671
Housing and development	$771,101
TOTAL EXPENSES (as stated)	$180,597,543

Governmental activities alone: $131,766,496. Business-type alone: $48,831,047.

Net position components (Dec 31, 2025)

Component	FY2025 — Audited
Net investment in capital assets	$473,406,040
Restricted	$93,846,075
Unrestricted	$8,581,403
TOTAL NET POSITION (as stated)	$575,833,518

Source: “Rockdale County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended December 31, 2025” (FY2025, Audited), MD&A p. 9, Statement of Net Position p. 16, Statement of Activities p. 17. ACFR PDF · All rows sum exactly to stated totals.

Debt and long-term liabilities — FY2025, Audited

Long-term liabilities by type — governmental activities (Note 10)

Obligation	FY2025 — Audited
PFA Revenue Bonds Series 2024, net	$121,063,938
Net OPEB liability	$53,980,748
Net pension liability	$31,614,707
Development Authority Revenue Bonds Series 2024	$8,430,000
GO Bonds Series 2024, net	$7,965,334
Certificates of participation (1998)	$5,346,629
Compensated absences	$4,788,351
Lease liability	$4,228,702
Installment sales agreement	$2,125,000
Subscription liability	$2,050,005
General liability claims	$229,431
TOTAL GOVERNMENTAL LONG-TERM LIABILITIES (as stated)	$241,822,845

Due within one year: $19,633,007. The largest items are pension and OPEB obligations, not bonded debt alone — read the composition, not just the total.

Long-term liabilities by type — business-type activities (Note 10)

Obligation	FY2025 — Audited
Revenue bonds (principal)	$45,715,000
Notes payable	$23,029,020
Net pension liability	$3,406,126
Revenue bonds premium	$2,363,446
Compensated absences	$638,157
Subscription liability	$143,160
Lease liability	$6,146
TOTAL BUSINESS-TYPE LONG-TERM LIABILITIES (as stated in Note 10)	$75,301,055

Headline government-wide total for business-type long-term liabilities is $74,788,637 (Statement of Net Position / MD&A) — $512,418 less than Note 10. See C-5.

Bonded debt (as labeled in MD&A)

	FY2025 — Audited
Governmental activities — total bonded debt outstanding	$137,459,272
Business-type activities — revenue bonds	$48,078,446
Total bonded debt (computed: sum of the two lines above)	$185,537,718

Outstanding debt by type — Statistical table (debt instruments only)

Governmental $151,209,608 + Business-type $71,256,772 = Total primary government $222,466,380 (as stated). This statistical total excludes compensated absences, net pension, net OPEB, and claims that are inside Note 10 — the two totals are not interchangeable.

Legal debt margin

Assessed value of taxable property: $6,140,732 thousand ($6,140,732,000). Legal debt limit (10% of assessed value, as stated): $614,073 thousand. Net debt applicable to the limit: $— (zero). Legal debt margin: $614,073 thousand. Total net debt applicable to the limit as a percentage of debt limit: 0.00%. Credit ratings (MD&A, as stated): Moody’s “Aa2” for revenue bonds and “Aa3” for certificates of participation.

Source: “Rockdale County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended December 31, 2025” (FY2025, Audited), Note 10 pp. 52–62; MD&A p. 13; Statistical pp. 114–115. ACFR PDF

Enterprise (proprietary) funds — FY2025, Audited

	Water and Sewer	Stormwater	Total
Operating revenues	$46,950,319	$6,463,403	$53,413,722
Operating expenses	$41,913,388	$4,554,358	$46,467,746
Operating income	$5,036,931	$1,909,045	$6,945,976
Non-operating, net	−$2,089,140	−$274,161	−$2,363,301
Change in net position	$2,947,791	$1,634,884	$4,582,675
Net position, end of year	$194,937,077	$14,782,650	$209,719,727

Operating revenues by source (total): Water and sewer sales $40,035,607 + Stormwater charges $6,339,810 + Connection charges $2,050,164 + Late charges $1,055,974 + Miscellaneous $3,932,167 = $53,413,722. Operating expenses by type (total): Personnel $10,643,364 + Purchased/contracted services $20,182,320 + Supplies and other $4,522,045 + Repair and maintenance $1,863,626 + Depreciation $9,256,391 = $46,467,746.

Source: “Rockdale County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended December 31, 2025” (FY2025, Audited), Proprietary Funds statements pp. 25–26. ACFR PDF

Context — only as stated in the ACFR — FY2025, Audited source data

Item	As stated
Population, FY2025	98,416
Per capita personal income, FY2025	$36,897
School enrollment, FY2025	15,834
County unemployment rate, FY2025	4.30%

Principal employers, FY2025 as stated: Rockdale County Public Schools 3,195 employees (6.97%); Piedmont Rockdale Hospital 1,200; Pratt Industries 1,084; Rockdale County Government 1,007. Personal income total is printed as “N/A” in the ACFR — no substitute has been computed. No Census figure has been substituted for population.

Source: “Rockdale County, Georgia — Annual Comprehensive Financial Report, for the fiscal year ended December 31, 2025” (FY2025, Audited), Statistical pp. 115, 117–118. ACFR PDF

Disclosures, caveats & source inconsistencies — C-1 through C-8

D-1 — No FY2026 adopted-budget figures. Ordinance #2025-29 could not be obtained (UGA TED portal, HTTP 503 on all 7 attempts, 2026-10-23). Nothing was extracted; no snippet figure is used. Re-verify directly when TED recovers before adding any FY2026 section.
D-2 — Calendar fiscal year. Rockdale’s fiscal year ended December 31. “FY2025” = Jan 1–Dec 31, 2025.
D-3 — Transmittal letter. The ACFR Letter of Transmittal produced no extractable text; no figure on this page relies on it.
D-4 — Component units excluded. Conyers-Rockdale Library System net position $5,854,529 and Rockdale County Health Department $4,027,874 (FY2025, Audited) are discretely presented and excluded from all primary-government totals.
C-1 — Prior-year fund balance conflict ($60,598). This page uses the fund statement: beginning $258,030,089, net change −$17,692,098, ending $240,337,991. MD&A narrative (p. 11) prints a conflicting 2024 balance of $257,969,491 and decrease of $17,631,500; the statistical table prints the 2024 total $1 higher still.
C-2 — MD&A fund-change attribution is mis-ordered (p. 12). This page uses fund-statement changes only: General +$7,714,917; HOST −$1,884,020; 2017 SPLOST −$6,495,144; 2023 SPLOST +$4,484,106; General Grants +$729,826; Judicial Complex −$25,824,787; Nonmajor +$3,583,004; total −$17,692,098.
C-3 — $1 print differences. Property taxes $78,669,581 (government-wide) vs. $78,669,580 (funds); restricted for public safety $6,008,000 (fund balance sheet) vs. $6,007,999 (net position statement); General Fund budget-vs.-actual totals differ by $1 from the fund statement ($107,090,656 / $68,506,307 vs. $107,090,657 / $68,506,306 — the latter is authoritative for headlines); statistical interest $6,832,669 vs. $6,832,670; and similar $1 items documented in the research spec. Each figure on this page is used only in its own statement’s context.
C-4 — MD&A unrestricted sentence is wrong as printed (p. 8). It attributes the $48,284,743 total-net-position increase to unrestricted net position. Unrestricted actually rose $124,378,633 (from −$115,797,230 to $8,581,403). That sentence is not quoted here.
C-5 — Business-type long-term liabilities conflict ($512,418). Note 10: $75,301,055 vs. Statement of Net Position / MD&A: $74,788,637. Headlines use $74,788,637 with the Note 10 figure footnoted. The governmental side reconciles exactly at $241,822,845.
C-6 — Per-capita / population inconsistencies. The ACFR’s printed outstanding-debt per capita of $2,030 does not recompute from its own total ($222,466,380) and population (98,416) (≈ $2,260), so it is not shown on this dashboard. FY2024 population also differs across ACFR tables (97,610 vs. 96,710); FY2025 population (98,416) is consistent and is used.
C-7 — Statistical Changes in Net Position does not reconcile for business-type (pp. 104–105). That table prints business-type change as $5,811 thousand and total change as $49,514 thousand, vs. the audited basic statements’ $4,582,675 and $48,284,743. Only the audited basic-statement figures are used here.
C-8 — Capital outlay presentation. The governmental funds statement prints capital outlay as a separate $0 line while the reconciliation reports $70,914,942 and the statistical table breaks it out of functional rows. Totals agree; presentations must not be mixed in one chart. Breakdown B on this page uses the fund-statement presentation.

FY2026 adopted budget: No citation — document not obtained. Ordinance #2025-29, UGA TED portal: TED link (for follow-up re-check only — no figure on this page comes from it)