City of Statesboro Pulse

All Funds total financial sources by source — FY2027 Adopted

Shares computed from the verified table figures below. The "other revenues" slice combines Licenses and Permits ($1,633,500), Fines and Forfeitures ($456,000), Contributions and Donations ($20,000) and Miscellaneous Revenue ($1,370,000), each shown separately in the table.

Sources vs. uses, as printed: All Funds sources of $108,775,872 exceed uses of $103,800,810 (net +$4,975,062), while Governmental Funds run the other way — sources $60,091,055 vs. uses $65,111,130 (net −$5,020,075). The nets are presented as printed; the book does not describe these totals as "balanced" or "in deficit," and neither does this page.

Governmental Funds as defined in the book: General Fund, Confiscated Asset Fund, Opioid Settlement Fund, Community Development Housing Grant Fund, US Department of Justice Grant Fund, ARPA Fund, Multiple Grant Fund, Statesboro Fire Service Fund, South Main Tax Allocation District Fund, Old Register Tax Allocation District Fund, Hotel/Motel Tax Fund, Technology Fee Fund, 2013 SPLOST Fund, 2018 TSPLOST Fund, 2019 SPLOST Fund, 2023 TSPLOST Fund, 2025 SPLOST Fund, and Capital Improvements Fund.

Proprietary Funds as defined in the book: Water and Sewer Fund, Stormwater Fund, Natural Gas Fund, Solid Waste Collection Fund, Solid Waste Disposal Fund, Health Insurance Fund, Fleet Management Fund, Wellness Program Fund, and Central Services Fund.

Source: Annual Budget, Fiscal Year Ending June 30, 2027 — City of Statesboro, Georgia (FY2027; summary tables label FY2027 columns "Adopted"), Summary of All Funds. Read the budget book (PDF)

Police is the largest service: Police Patrol $7,188,365 + Police Operations Bureau $3,842,265 + Police Administration $1,966,075 = $12,996,705 of the $32,671,785 General Fund total (FY2027 Adopted; sum computed from the table above).

Table D — General Fund expenditures by use, FY2027 Adopted

Shares of the $24,910,795 operating subtotal, computed from the table below.

Property tax & millage — as printed in the FY2027 budget book

• Current rate stated in the book: $8.625 per $1,000 of taxed value (taxed value = 40% of assessed value).
• FY2027 millage of 10.75 mills as printed in the budget book (chart: 10.754; the book's property-tax page calls the FY2027 rate "proposed" — see the Adopted-status note). The FY2027 rate is not stated here as finally levied.
• Worked example as printed: $225,000 market value → $90,000 taxable value → tax bill of $776.25 at 8.625 mills (FY2026) / $967.50 at 10.75 mills (FY2027).
• Projected collection rate for current-year taxes: 99.0% (as printed).

Source: Annual Budget, Fiscal Year Ending June 30, 2027 — City of Statesboro, Georgia (FY2027; summary tables label FY2027 columns "Adopted"), Summary of Governmental Funds, General Fund detail and Property Taxes page. Read the budget book (PDF)

Governmental unrestricted net position is negative (−$1,642,282) as printed; total unrestricted net position is positive (+$16,926,511) because of business-type activities. Prior year (FY2023) total net position was $148,768,092; the FY2024 increase was +$19,173,833 (+12.9%), as printed in the ACFR's MD&A Financial Highlights.

Change in net position, FY2024 (Audited): Governmental +$16,054,320 (after +$1,536,097 transfers in) · Business-type +$3,119,513 (after −$1,536,097 transfers out) · Total +$19,173,833. Beginning net position $148,768,092 → ending $167,941,925.

Table N — General Fund, FY2024 (Audited), fund statement

The −$2,145 interest figure is reproduced exactly as printed in the FY2024 fund statement — a negative expenditure, as printed (see disclosure C6). The governmental total interest of $371,981 (Tables J and L) is unaffected, and this table still sums exactly.

Net: revenues − expenditures = −$30,955; net other financing sources +$594,826 (transfers in $3,292,177; transfers out −$2,835,283; insurance recoveries $60,022; sale of capital assets $77,910); net change in fund balance +$563,871; beginning $6,932,845 → ending $7,496,716. Budgetary context as printed in the MD&A: General Fund expenditures were $550,977 less than the final budgeted amount, and fund balance was budgeted to decrease by $308,578 but instead increased by $563,871.

Source: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2024 — City of Statesboro, Georgia (FY2024, Audited) — Statement of Net Position; MD&A Summary of Changes in Net Position; Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds and General Fund. Read the ACFR (PDF)

How to read this total: the ACFR's "Outstanding Debt" table includes OPEB ($6,889,124), compensated absences ($1,382,524), subscriptions payable ($461,306), and landfill closure and postclosure care ($1,398,641) in addition to notes payable and revenue bonds — it is broader than bonded debt, and the $26,464,552 total is not headline bonded debt. Bonded/note debt alone (notes payable + revenue bonds + subscriptions payable) is $9,062,796 governmental / $17,794,263 total.

• Direct debt (ACFR statistical section, Schedule S-20): City direct debt $9,062,796; no overlapping debt reported; total direct and overlapping debt $9,062,796 (FY2024, Audited).
• General obligation debt: the City reports no general obligation debt applicable to the 10%-of-assessed-value limit (Schedule S-19, FY2024, Audited).
• FY2024 change (MD&A): notes payable decreased $71,265 and bond debt decreased $1,287,000 — a combined long-term debt decrease of $1,358,265.
• Net pension liability: $10,571,059 (governmental activities reconciliation, FY2024, Audited) — a government-wide liability that does not appear in the fund statements and is not part of Table O.
• FY2027 budgeted debt service: All Funds $1,147,255 (Governmental $1,041,015 + Proprietary $106,240); General Fund $245,440 — FY2027 Adopted, Budget FY2027.

General Fund reserve policy & the book's reserve estimate

Budget policy as printed: the City shall maintain General Fund unassigned fund balance at 25% of General Fund expenditures — a policy target, not an actual balance.

City's estimate as printed in the FY2027 budget book: the book's FY2027 Budget Summary and Reserve Targets table shows an estimated beginning unreserved General Fund balance of $6,700,974 and a projected ending unreserved balance of $5,600,959, stated as 20.4% of expenditures and transfers vs. the 25.0% target. That table's working-capital flows are the book's June 2026 estimates and do not match the FY2027 Adopted revenue/expenditure totals — it is printed here only as the city's estimate, labeled as such.

Sources: Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2024 — City of Statesboro, Georgia (FY2024, Audited) — Balance Sheet, Governmental Funds; MD&A "Outstanding Debt" and Note 3-H; statistical Schedules S-19/S-20. Read the ACFR (PDF) · FY2027 debt-service and reserve lines: Annual Budget, Fiscal Year Ending June 30, 2027 (FY2027 Adopted). Read the budget book (PDF)

Neither figure is a 2020 Census count; each is labeled with its own date and document. The 34,452 figure also appears in the ACFR's transmittal letter, described there as the "2024 estimated population of 34,452, based upon July 1, 2023 population."

• Average growth rate: 1.27% per year (as printed, FY2027 budget book, Introduction)
• Median age: 22.6 (as printed, FY2027 budget book, Introduction)
• Median household income: $44,737 (2024, as printed, FY2027 budget book)
• Per capita income: $20,069 (as printed, FY2027 budget book)
• Unemployment: 4.5% (city, February 2026, as printed, FY2027 budget book)

Sources: 35,366 (July 2025) — Annual Budget, Fiscal Year Ending June 30, 2027 — City of Statesboro, Georgia, Introduction. Read the budget book (PDF) · 34,452 (2024 estimate) — Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2024 (FY2024, Audited), Statistical Table S-22 (Demographic and Economic Statistics) and transmittal letter. Read the ACFR (PDF)

Source documents

• Budget figures (hero stats and the FY2027 sections): Annual Budget, Fiscal Year Ending June 30, 2027 — City of Statesboro, Georgia (FY2027; summary tables label FY2027 columns "Adopted"). statesboroga.gov — FY 2027 Budget (PDF)
• Audited figures (hero stats and the FY2024 sections): Annual Comprehensive Financial Report, Fiscal Year Ended June 30, 2024 — City of Statesboro, Georgia (FY2024, Audited). statesboroga.gov — FY2024 ACFR (PDF)
• Fund balance & obligations: ACFR FY2024 (Audited), as above; FY2027 debt-service lines additionally cite Budget FY2027 (Adopted).
• Population: Budget FY2027 for 35,366 (July 2025); ACFR FY2024 Table S-22 for 34,452 (2024) — each cited next to its figure.
• Millage: Budget FY2027, Property Taxes page — cited with the "proposed" disclosure (C5).

No Bulloch County government or Bulloch County Schools documents were used. The budget book carries a GFOA Distinguished Budget Presentation Award page "For the Fiscal Year Beginning July 01, 2025" — that award applies to the FY2026 book, not the FY2027 book, and is not presented here as an FY2027 award.

Disclosures — read with the figures

1. C1 — Adopted status. The FY2027 budget book's title page does not say "Adopted." Its summary tables label the FY2027 columns "Adopted" (compared against the "FY 2026 Adopted" budget), while its detail pages and narrative call FY2027 the "Budget" / "proposed" budget. Figures here are the book's summary-table "Adopted" columns, labeled FY2027 Adopted exactly as the book labels them.
2. C2 — Two different fiscal years. Budget figures are FY2027 Adopted (budget book). Audited figures are FY2024 (ACFR for the year ended June 30, 2024). They are different years and are never combined into a single total.
3. C3 — Narrative-vs-table conflict (budget increase). The budget narrative states the General Fund budget "of $32,671,785 is an increase of $5,499,560 from the FY 2026 Adopted Budget of $27,172,225 — a 20.2% increase." The book's own summary tables instead show FY2026 Budgeted total use of $27,542,825, making the increase $5,128,960 (+18.62%). The $27,172,225 figure does not appear in the book's summary tables. This dashboard uses the table figures ($27,542,825 / +18.62%) and discloses the conflict; the narrative's increase figures are not presented as fact.
4. C4 — Narrative percentage errors (not republished). The General Fund narrative says Fines and Forfeitures of $447,500 are "8.2%" of the General Fund — the correct share of $32,671,785 is ≈1.4%. The same narrative's "Miscellaneous Revenues $945,945" is a combined grouping (Interest $900,000 + Contributions $20,000 + Miscellaneous $25,945 = $945,945) that does not match the tables' separate "Miscellaneous Revenue" line of $25,945. The General Fund Budget Summary table also prints "0.00%" change for Intergovernmental Revenue ($31,000 → $30,000) and Investment Income ($1,000,000 → $900,000). No narrative percentage from the budget book is republished unless recomputed; every percentage on this dashboard is computed from the verified table figures.
5. C5 — Millage labeling. FY2027 millage is printed in the book as 10.75 mills in text (10.754 in the history chart) and is called "proposed" on the book's Property Taxes page, vs. the current 8.625 mills. It is printed with that framing and is not stated as finally levied.
6. C6 — Negative interest line (ACFR). The FY2024 governmental fund statement prints General Fund debt-service interest of −$2,145 (a negative expenditure, as printed). It is reproduced exactly in Table N; the governmental total interest of $371,981 is unaffected in presentation and the table still sums exactly.
7. C7 — Debt definition. "Outstanding debt" per the ACFR table includes OPEB ($6,889,124), compensated absences ($1,382,524), subscriptions payable ($461,306), and landfill closure/postclosure care ($1,398,641) in addition to notes payable and revenue bonds. Direct/bonded-style debt is $9,062,796 governmental / $17,794,263 total.
8. C8 — Negative fund balances (ACFR). The Statesboro Fire Service Fund ended FY2024 at −$60,699 total fund balance (unassigned −$148,858), and Other Governmental Funds carried an unassigned balance of −$206,830. Negatives are shown, never floored at zero.
9. C9 — Negative governmental unrestricted net position. Governmental unrestricted net position is negative (−$1,642,282, FY2024 audited) even though total unrestricted net position is +$16,926,511. Both are shown exactly as in Table I.
10. C10 — Sources exceed uses in the FY2027 budget, as the book presents it. All Funds sources $108,775,872 vs. uses $103,800,810 (net +$4,975,062); Governmental Funds run the other way (sources $60,091,055 vs. uses $65,111,130, net −$5,020,075). The nets are presented as printed; the budget is not described as "balanced" or "in deficit" — the book uses neither word for these totals.
11. C11 — Reserve-target table basis. The FY2027 book's reserve table (projected ending unreserved General Fund balance $5,600,959, 20.4% vs. the 25% target) rests on June 2026 working-capital estimates whose revenue/expenditure lines do not match the FY2027 Adopted totals. It is labeled an estimate as printed wherever shown.
12. C12 — Population dating. 35,366 is dated July 2025 in the budget book; 34,452 is the ACFR's 2024 estimate. Neither is a 2020 Census count; each is labeled with its date and document.