The Unified Government of Athens-Clarke County, Georgia — a consolidated
city-county government (county seat: Athens). The fiscal year runs July 1 – June 30.
This page presents the FY2027 Commission Approved budget and the
FY2025 Audited results, with every total labeled gross or net.
Total budget, NET of interfund transfers & charges
$377,263,171
FY2027 · Commission Approved
Total expenditures & other financing uses, GROSS
$428,317,258
FY2027 · Commission Approved
General Fund total
$213,555,450
2024 · ACFR
Population
129,995
Calendar year 2024, ACFR statistical schedule; source: U.S. Bureau of Economic Analysis.
The FY2027 budget book gives a different 2024 figure, 128,630 (U.S. Census ACS).
FY2027 · Commission Approved
Gross vs. net — gross revenues & other sources of $429,536,008; the difference
between the gross and net totals is the interfund transfers & charges elimination
Assigned $4,132,300 + unassigned $50,223,370. Unassigned equals 25.1% of General Fund
expenditures and transfers out.
Audited · June 30, 2025
Total governmental fund balances
$431,819,538
Audited · June 30, 2025
Total long-term liabilities, primary government
$495,088,407
Governmental activities $313,442,763 + business-type activities $181,645,644. This is
total long-term liabilities — not bonded debt: it includes bonds/notes/COPs and premiums,
leases, subscriptions, net pension liability, net OPEB liability, compensated absences, and
landfill closure care. Bonded principal for context: SPLOST GO bonds $74,130,000; revenue bonds
$152,745,000.
Audited · June 30, 2025
Total net position, primary government
$1,276,383,178
Positive overall — but unrestricted net position is a deficit of
$(47,892,197), driven mainly by the $158,783,583 net OPEB liability, which is funded
pay-as-you-go.
Governmental fund balances, by fund
SPLOST 2020$165,044,283
Nonmajor Governmental$135,604,259
TSPLOST 2023$76,815,326
General Fund$54,355,670
ARPA-CSLFRF$0
Total governmental fund balances · Audited, June 30, 2025$431,819,538
Of the $431,819,538 governmental fund balance, $330,055,045 is Restricted —
mostly SPLOST/TSPLOST capital — and is not available cash.
Clarke County and the City of Athens unified on January 14, 1991 — Georgia’s
2nd consolidated government.
Form of government
Elected Mayor + 10 Commissioners, with an appointed Manager.
Land area
~122 sq mi — the smallest of Georgia’s 159 counties by land area.
FY2027 millage
12.25 mills, unchanged.
Authorized positions
1,832 authorized full-time positions.
Fiscal year
July 1 – June 30.
Notes & disclosures
All budget figures on this page are the Commission Approved FY2027 figures,
adopted June 9, 2026 — not the Mayor’s Recommended budget, which proposed a different
General Fund total.
The budget book’s DocumentCenter URL slug reads “FY26,” but the document itself
is unambiguously the FY2027 book: cover title, July 1, 2026 transmittal, FY27
tables, and a budget ordinance for July 1, 2026 – June 30, 2027. The URL is cited as-is.
Every total on this page is labeled gross or net: the gross
total of $428,317,258 counts interfund transfers & charges in both the sending and receiving
funds; the net total of $377,263,171 removes the $51,054,087 elimination.
Of the $431,819,538 governmental fund balance, $330,055,045 is Restricted
(mostly SPLOST/TSPLOST capital) — it is not available cash. Total net position is positive
$1,276,383,178, but unrestricted net position is a deficit of $(47,892,197), driven mainly by the
$158,783,583 net OPEB liability (funded pay-as-you-go).
Fund balance policy: the government maintains a minimum General Fund balance of
two months of operating expenditures (16.7%). The FY2027 budget uses $7,426,000 of prior-year fund
balance, all for capital.
The long-term liabilities figure of $495,088,407 is not bonded debt — it
includes bonds/notes/COPs and premiums, leases, subscriptions, net pension liability, net OPEB
liability, compensated absences, and landfill closure care. Bonded principal alone: SPLOST GO bonds
$74,130,000; revenue bonds $152,745,000.
Population: the ACFR statistical schedule reports 129,995 for calendar year 2024
(source: U.S. Bureau of Economic Analysis); the FY2027 budget book gives a different 2024 figure,
128,630 (U.S. Census ACS).