Murray County Pulse

Murray County Pulse

Murray County, Georgia (county seat: Chatsworth) — public finances from the county's audited financial report.

Unofficial demonstration dashboard
Year ended December 31, 2025 · Audited figures
Auditor: Rushton, LLC · Report dated April 10, 2026

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Basis of this dashboard — read first. Every figure below comes from one document: the Murray County, Georgia Annual Financial Report for the year ended December 31, 2025 (auditor's report dated April 10, 2026). These are audited actuals, not an adopted budget.

No adopted budget document was verified for Murray County in this batch, so this dashboard shows no budget column and makes no claim about the current-year budget. Figures for a later year are not shown because none were verified. If a figure could not be sourced from the audit, it is left out and noted as such.

At a glance

Government-wide, year ended Dec 31, 2025, unless noted
Total revenues
$43.60M
Government-wide (Exhibit A-2). Program + general revenues.
Total expenses
$37.70M
Government-wide (Exhibit A-2). All governmental activities.
Change in net position
+$5.89M
Revenues minus expenses; net position rose from $64.75M to $70.78M (as previously reported; $64.88M as restated).
Net position, Dec 31, 2025
$70.78M
Government-wide (Exhibit A-1). Includes $38.11M invested in capital assets.
General Fund balance
$21.06M
Of which $20.76M unassigned — about 67% of General Fund expenditures.
All governmental funds balance
$34.60M
Combined ending fund balance, all governmental funds (Exhibit A-5).
Cash & cash equivalents
$33.09M
Governmental activities, plus $162,676 restricted cash (Exhibit A-1).
General Fund result
−$1.45M
General Fund balance fell $1,453,758 in 2025 as expenditures rose to $30.97M.

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).

Where the money came from

Government-wide revenues, 2025 · Exhibit A-2

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.

Revenue sourceAmountShare
Program revenues
Charges for services$4,437,79410.2%
Operating grants and contributions$151,0950.3%
Capital grants and contributions$3,172,2727.3%
Program revenues subtotal$7,761,16117.8%
General revenues
Property tax$13,189,47030.3%
Sales tax$17,965,04341.2%
Franchise tax$167,2240.4%
Insurance premium tax$3,358,2387.7%
Other taxes$654,1591.5%
Interest and investment earnings$415,0091.0%
Gain on sale of capital assets$20,2810.0%
Other general revenues$67,8390.2%
General revenues subtotal$35,837,26382.2%
Total revenues$43,598,424100%

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).

Where the money went

Government-wide expenses, 2025 · Exhibit A-2

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.

FunctionExpenseShare
Public safety$13,742,98036.5%
General government$10,648,63728.2%
Public works$6,913,30618.3%
Judicial$2,113,2525.6%
Housing and development$2,116,7245.6%
Health and welfare$1,173,3553.1%
Culture and recreation$988,4312.6%
Interest on long-term debt$6,8600.0%
Total expenses$37,703,545100%

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).

General Fund

Chief operating fund · Exhibit A-5

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.

General Fund revenues

Year ended Dec 31, 2025

SourceAmount
Taxes$23,121,295
Intergovernmental$3,466,697
Charges for services$1,930,215
Fines, fees and forfeitures$744,984
Interest$414,965
Licenses and permits$195,544
Other$67,839
Contributions$7,830
Total revenues$29,949,369

Sum check: lines add to $29,949,369, matching Exhibit A-5.

General Fund expenditures

Year ended Dec 31, 2025

FunctionAmount
General government$11,070,869
Public safety$10,715,735
Public works$5,491,372
Judicial$1,914,560
Housing and development$700,471
Culture and recreation$673,267
Health and welfare$406,811
Total expenditures$30,973,085

Sum check: lines add to $30,973,085, matching Exhibit A-5. The General Fund had no capital-outlay, debt-service, or intergovernmental expenditure lines in 2025.

General Fund balance

December 31, 2025 · Exhibit A-3

ComponentAmount
Unassigned$20,761,460
Nonspendable — prepaid items$289,645
Restricted — public safety activities$2,000
Restricted — senior center activities$7,927
Total General Fund balance$21,061,032

Sum check: $20,761,460 + $289,645 + $2,000 + $7,927 = $21,061,032, matching Exhibit A-3. Unassigned is about 99% of the total and about 67% of General Fund expenditures, as the audit states.

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

All governmental funds

Revenues, expenditures & balances · Exhibit A-5

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.)

FundRevenuesExpendituresDec 31, 2025 balance
General Fund$29,949,369$30,973,085$21,061,032
Opioid Settlement Special Revenue$93,362$73,909$380,054
2025 SPLOST Capital Projects$7,223,684$2,499,884$5,091,041
2025 TSPLOST Capital Projects$4,944,113$1,861,474$3,082,639
Nonmajor governmental funds$1,143,858$5,810,753$4,984,023
Totals$43,354,386$41,219,105$34,598,789

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).

Net position

Government-wide balance sheet · Exhibit A-1, Dec 31, 2025
Total assets

$78,774,742 — current assets $40,025,259 plus capital assets (net) $38,749,483.

Total liabilities

$8,712,005 — current $2,885,222 plus noncurrent $5,826,783.

Total net position

$70,775,263 — assets plus $712,526 deferred outflows, less liabilities and deferred inflows ($0).

What the net position is made of

Exhibit A-1

ComponentAmount
Net investment in capital assets$38,105,840
Restricted — capital outlay$12,935,465
Restricted — opioid remediation$1,601,550
Restricted — public safety activities$199,458
Restricted — law library operations$147,068
Restricted — senior center activities$7,927
Unrestricted$17,777,955
Total net position$70,775,263

Sum check: $38,105,840 + $12,935,465 + $1,601,550 + $199,458 + $147,068 + $7,927 + $17,777,955 = $70,775,263. Restricted subtotal $14,891,468 matches the MD&A (about 21% of net position; capital investment about 54%; unrestricted about 25%).

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 & liabilities

Exhibits A-1, A-3 · MD&A

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.

Noncurrent liabilities

Exhibit A-1, Dec 31, 2025

ItemAmount
Net pension liability$3,550,035
Landfill closure & post-closure care$1,867,115
Compensated absences$204,798
Lease payable$204,835
Total noncurrent liabilities$5,826,783

Sum check: $3,550,035 + $1,867,115 + $204,798 + $204,835 = $5,826,783. The county also entered a lease for body and car cameras during 2025.

Current liabilities

Exhibit A-1, Dec 31, 2025

ItemAmount
Accounts payable$1,053,576
Compensated absences$614,395
Accrued liabilities$431,314
Retainage payable$311,999
Claims payable$250,055
Funds held in escrow$154,749
Lease payable$69,134
Total current liabilities$2,885,222

Sum check: lines add to $2,885,222, matching Exhibit A-1. Current + noncurrent = $8,712,005 total liabilities.

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

SPLOST & TSPLOST

New 2025 capital-project funds · MD&A, Exhibits A-3/A-5
2025 SPLOST

Collected $7,223,684 and spent $2,499,884 on capital projects in 2025. Year-end balance $5,091,041, all restricted for capital outlay.

2025 TSPLOST

Collected $4,944,113 and spent $1,861,474 on capital projects in 2025. Year-end balance $3,082,639, all restricted for capital outlay.

Opioid Settlement Fund

Balance $380,054, all restricted for opioid remediation; $73,909 was spent on those efforts in 2025.

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).

Sources & notes

What this dashboard is — and is not

Source document

Murray County, Georgia — Annual Financial Report for the year ended December 31, 2025, independent auditor's report by Rushton, LLC (Gainesville, Georgia), dated April 10, 2026, via the University of Georgia TED portal: county-murray-fy2025-financial-report.pdf.

Exhibits cited: A-1 Statement of Net Position · A-2 Statement of Activities · A-3 Balance Sheet, Governmental Funds · A-5 Statement of Revenues, Expenditures, and Changes in Fund Balances · plus the Management's Discussion & Analysis (budget highlights, fund analysis, capital assets).

What is not here, and why

No adopted budget. No adopted budget document for Murray County was verified in this batch, so no budget figures, budget-vs-actual table (beyond the two MD&A variances quoted in the General Fund section), or current-year budget claim appears on this page.

No later-year figures. Nothing after December 31, 2025 is shown; the audit is the newest verified document.

No component-unit detail. The Murray County Health Department and Murray County Recreation Commission are discretely presented component units in the audit (net position $762,617 and $733 respectively); only the primary government's figures are dashboarded above, as labeled.

Rounding. Dollar figures are reproduced exactly as reported. Percentage shares are rounded and may not add to exactly 100%.

Questions about the county's finances

Per the audit itself: Murray County Finance Department, P.O. Box 1129, Chatsworth, Georgia 30705 — telephone 706-517-1400, Ext. 1367.

This is an unofficial demonstration dashboard built from a public record. It is not published by Murray County.