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.
| 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)
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.
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.
| 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 |
| 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.
| 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 |
| 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.
| 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
| 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).
| 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.
| 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.
| 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.
| 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.
| 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 |
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.
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
| 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
| 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
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)