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Glynn County

County government only — county seat Brunswick. The City of Brunswick is a separate government with its own dashboard and is not included in any figure on this page.

Population ≈87,172 · as stated in the FY2026 Adopted Budget 540 sq mi · chartered Feb. 5, 1777 962.29 FTE · authorized, all funds, FY2026 Commissioner–manager form · 7-member Board
Total Budget — All Funds
$241,856,305
FY2026 Adopted. Seven fund types. See gross-up note below.
General Fund
$79,459,953
FY2026 Adopted · 32.9% of total budget
Special Revenue Funds
$86,655,020
FY2026 Adopted · 35.8% — largest fund type
Govt. Fund Balances
$131,631,793
FY2022 Audited · year ended June 30, 2022 — see lag disclosure
General Fund Balance
$44,024,922
FY2022 Audited · incl. $30M committed reserve
Long-Term Liabilities*
$55,135,225
FY2022 Audited · government-wide MD&A definition — see § Debt
Long-Term Obligations†
$31,500,326
FY2022 Audited · notes basis, excl. pension & OPEB
General Obligation Debt
$0
The County has no GO debt — FY2022 ACFR, MD&A p. C-9
⚠ Grossed-up total — read before citing $241.9M:

The $241,856,305 adopted total “also included … approximately $56 million in interfund transfers and $10 million in the Pension Fund which is a Fiduciary Fund, resulting in revenue and expenditure budgets appearing $66 million higher than they actually are due to governmental fund accounting requirements.” — Manager's Transmittal Letter, FY2026 Adopted Budget, p. 12. Do not read the total as $241.9M of new spending.

⚠ Audited figures are FY2022 — more than three years behind:

Audited figures on this page are from Glynn County's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2022 — the newest ACFR located. They are more than three years behind the FY2026 adopted budget shown above and must not be read as current balances. The FY2026 budget book itself confirms the audit lag: FY2025's fund balance was “still under audit” when the FY2026 budget was published (Sept. 30, 2025). No FY2023, FY2024, or FY2025 ACFR was located.

FY2026 Adopted

Budget by fund type

Seven fund types as stated in the transmittal letter. Rows sum exactly to the adopted total.

Special Revenue Funds
$86,655,020
35.8%
General Fund
$79,459,953
32.9%
Internal Service Funds
$40,555,373
16.8%
Capital Projects Funds
$17,239,876
7.1%
Pension Trust Fund
$10,615,000
4.4%
Enterprise Funds
$5,547,554
2.3%
Debt Service Fund
$1,783,529
0.7%
Total — All Funds

Source: Adopted Budget, Glynn County, Georgia, 2025–2026 — FY2026 Adopted, Manager's Transmittal Letter, “Budget Overview of Expenditures by Fund Types” (p. 18) and cover (p. 9). View document (UGA TED) →

FY2026 Adopted · All Budgeted Funds

Revenues by type

Budget Summary, p. 9 presentation. Rows sum exactly to $241,856,305.

Revenue typeAmount
Taxes (53.4%)$129,164,538
Charges for Services (21.8%)$52,781,669
Other Financing Sources$28,703,273
Investment Income (4.9%)$11,936,175
Intergovernmental Revenues (3.0%)$7,299,937
Miscellaneous (2.9%)$7,060,513
Fines & Forfeitures (1.2%)$2,852,600
Licenses & Permits (0.8%)$1,976,200
Contributions & Donations$81,400
Total Revenues$241,856,305
Largest single source: current-year property tax $73,545,638 (transmittal letter, p. 17). LOST (1%): $27,000,000 estimated, flat vs. FY2025 — 34.0% of General Fund revenue ($27M ÷ $79,459,953 = 33.98%). County/city split 73% County / 27% City of Brunswick is context for the county revenue figure only.

Source: Adopted Budget 2025–2026 — FY2026 Adopted, Budget Summary p. 9. Note: p. 17 repeats this chart with Other Financing Sources as $28,784,673 and no Contributions line ($28,703,273 + $81,400) — do not double-count. View document →

FY2026 Adopted · All Budgeted Funds

Expenditures by type

Budget Summary, p. 9. Rows sum exactly to $241,856,305. The book's three-way split: Operating 52% · Personnel 39% · Capital 9%.

Expenditure typeAmount
Salaries & Benefits$95,250,275
Interfund / Departmental Charges$38,688,706
Purchased Services$31,213,340
Other Costs$24,924,552
Capital Outlay$21,491,419
Transfers / Other Uses$15,497,268
Supplies$12,957,216
Debt Service$1,783,529
Depreciation$50,000
Total Expenditures$241,856,305

Salaries & Benefits detail: Wages $67,208,905 + Benefits $28,041,370 = $95,250,275. Includes a 3% COLA for non-public-safety employees plus tier-step pay plans for public safety implemented in FY25. Operating expenses $125,114,611 (52%); capital $21,491,419 (9%).

Source: Adopted Budget 2025–2026 — FY2026 Adopted, Budget Summary p. 9; wages/benefits table p. 16. View document →

FY2026 Adopted · Components of Special Revenue

Named special revenue funds

These four are components of the $86,655,020 Special Revenue total — not additional funds. Named subtotal $62,437,847; remaining $24,217,173 is all other special revenue funds (E-911, Jail, Grants, SPLOST-related, etc.).

FundFY2026 Adopted
Police Fund$22,114,879
Accommodation Excise Tax Fund (7% bed tax, raised from 5% Jan 2025)$16,438,460
Fire Fund — Fire Protection District Fund$12,594,917
Emergency Medical Services Fund$11,289,591
Named Subtotal$62,437,847
  • Police: +$26,552 vs. FY2025
  • Accommodation Excise Tax: −$4,957,571 vs. FY2025
  • Fire: +$623,640 vs. FY2025 · EMS: +$1,258,491 vs. FY2025
SPLOST context (county only): SPLOST 2022 (1%, approved Nov. 8, 2022) collections began April 1, 2024 and run six years to March 2030. Do not blend with SPLOST 2016 balances.

Source: Adopted Budget 2025–2026 — FY2026 Adopted, Transmittal Letter p. 19. View document →

FY2026 Adopted · General Fund (100) — $79,459,953

General Fund detail

Fund Summary, book pp. 58–61. Both tables sum exactly to $79,459,953.

Revenues by source

SourceAmount
Taxes$67,466,038
Charges for Services$4,010,500
Investment Income$2,552,500
Fines & Forfeitures$2,262,500
Other Financing Sources$1,954,838
Licenses & Permits$642,200
Miscellaneous$482,163
Intergovernmental Revenues$88,814
Contributions & Donations$400
Total$79,459,953

Expenditures by function

FunctionAmount
Public Safety (Sheriff, Detention/Jail, Coroner, Animal Services, Emergency Mgmt)$29,872,622
Judiciary$13,442,049
Public Works$11,356,733
General Government$9,884,643
Culture & Recreation (incl. Brunswick Library / Marshes of Glynn Libraries)$6,876,962
Non-Departmental (“No Function”)$3,490,720
Housing & Development$2,402,952
Health & Welfare (incl. Mosquito Control)$2,133,272
Total$79,459,953

Note: In the book's summary tables the same total is expenditures $75,969,233 + operating transfers out $3,490,720; the $3,490,720 “Non-Departmental” line above is that transfer-out amount — do not double-count it.

Source: Adopted Budget 2025–2026 — FY2026 Adopted, General Fund (100) Fund Summary, pp. 58–61. View document →

General Fund Balance History

Ending General Fund balance

From the FY2026 budget transmittal letter, p. 19. Each year carries its own status — FY2025 is an estimate only.

YearBalance / Status
FY2022$44,024,922 — Audited
FY2023$44,810,098
FY2024$49,780,708
FY2025≈ $47,000,000 — Estimate only*

* FY2025: “still under audit and final fund balance is not yet available. We estimate the ending fund balance will be approximately $47 million.” Never present as audited or final. The county houses a $30 million emergency / revenue-stabilization amount inside total fund balances.

Source: Adopted Budget 2025–2026 — FY2026 Adopted, Transmittal Letter p. 19. FY2022 figure matches Doc B audited figure. View document →

FY2026 Budget — Projected / Unaudited

Governmental funds — projected balances

Budget summary tables pp. 50–51. These are projections, never audited actuals.

Amount
Unaudited beginning balance, July 1 (FY2026) — governmental funds$133,880,817
General Fund $49,778,440 + Special Revenue $53,627,684 + Capital Projects $22,770,950 + Debt Service $7,703,743
Projected ending balance, June 30 (FY2026)$134,880,817
Net change +$1,000,000, all in Capital Projects

Source: Adopted Budget 2025–2026 — FY2026 Adopted, Budget Summary Tables pp. 50–51. Label: FY2026 Budget — projected/unaudited. View document →

FY2022 Audited (Year Ended June 30, 2022)

Governmental fund balances — audited

Balance Sheet p. D-3; Notes p. D-43. Rows sum exactly to the printed total of $131,631,793. MD&A (p. C-7) rounds this to “$131.6 million, an increase of $4.7M in comparison with the prior year.”

FundFund Balance — June 30, 2022
General Fund$44,024,922
Capital Improvement Program (Capital Projects)$40,174,706
SPLOST 2016$18,813,888
Nonmajor Governmental Funds$18,747,721
Accommodation Excise Tax$5,129,934
Police Fund$4,729,861
American Rescue Plan Fund$10,761
Total Governmental Fund Balances$131,631,793
General Fund composition (p. D-3): Nonspendable $890,225 + Committed $30,000,000 (revenue-stabilization / financial-policy reserve) + Assigned $398,029 + Unassigned $12,736,668 = $44,024,922 — exact. Unassigned $12.7M was 22% of total GF expenditures; GF expenditures in FY2022 were $56,733,392 on revenues/other inflows of $71.7M with $14.6M transferred out, for a net GF increase of $340,843 (balance rose from $43,684,079 at July 1, 2021).
Composition of $131.6M total (MD&A, as printed, approximate): ~10% (~$12.7M) unassigned; $22M restricted (incl. SPLOST and ARPA); ~73% (~$96M) committed, including the $30M revenue-stabilization commitment.

Source: Annual Comprehensive Financial Report, For the Fiscal Year Ended June 30, 2022, Glynn County, Georgia — FY2022 Audited (auditor Nichols, Cauley & Associates, LLC; report dated Dec. 30, 2022), pp. D-3, D-4, D-43, C-7. View ACFR →

FY2022 Audited · Debt & Long-Term Liabilities

Two definitions — do not interchange

(i) Government-wide “Long-term liabilities outstanding” (MD&A Summary of Net Position, p. C-3) = obligations due in >1 year + net pension + OPEB:

Governmental activities$52,347,377
Business-type activities$2,787,848
Total$55,135,225

(ii) Long-term obligations per notes (Changes in Long-Term Liabilities, p. D-42) — excludes pension & OPEB:

Governmental activities$29,712,797
Business-type activities$1,787,529
Total, notes basis$31,500,326

Governmental notes detail (exact): Contractual obligations $19,833,985; Claims & judgments $3,550,464; Compensated absences $3,370,551; Finance purchase $2,301,755; Lease liabilities $182,804; Premium $494,299; Discounts −$21,061. Business-type: Compensated absences $221,535 + Landfill closure $1,565,994.

Source: FY2022 ACFR — FY2022 Audited, pp. C-3, D-42. View ACFR →

FY2022 Audited · Government-Wide Context

Net position, pension & bonds

Total net position$417,948,942
Governmental $362,612,469 + Business-type $55,336,473
Total liabilities$85,040,536
Capital assets, net$321,452,455
Net pension liability (total)$24,308,144
Total OPEB liability (total)$5,161,276
No general obligation debt. Outstanding bond issues per MD&A p. C-9 (June 30, 2022): Development Authority Series 2016 revenue bonds, principal $4,955,000 (Gateway Behavioral Health; debt service from Gateway rental payments); QECB Series 2015A, $7,170,000 issued FY15 (balloon FY25 via sinking fund); Series 2020A refunding, $5.1M remaining (airport, payoff FY30); Series 2020B refunding, $2.59M remaining (fire trucks/equipment, payoff FY28). No new debt issues or capital leases in FY22.
FY2026-budget narrative update (Doc A, p. 17 — label: FY2026 Adopted Budget narrative, approximations only, not audited): “The County has three outstanding bond issues totaling approximately $8.4 million” and “one outstanding capital lease totaling approximately $550 thousand as of June 30, 2025” (2020 ERP system).

Source: FY2022 ACFR — FY2022 Audited, pp. D-1, C-3, C-9; and Adopted Budget 2025–2026 p. 17 for the FY2026 narrative update. ACFR → · Budget →

Disclosures, Inconsistencies & Methods

What to know before you use these numbers

Access & verification notes (required disclosures):

UGA TED 503: The FY2026 budget document was verified from a full-text read while its host (UGA TED) was returning 503 errors. During the 2026-10-23 research session, UGA TED returned its “Down for maintenance” HTTP 503 page to every direct curl download attempt (repeated attempts; background retry loop also 503). The full text of the PDF itself was read end-to-end via a document fetch of the exact URL cited (including summary tables pp. 50–53 and General Fund summary pp. 58–61). No figure comes from a search snippet or third-party summary. Treat this as the “extracted-under-503” access flag for the TED host.

ACFR link: The FY2022 ACFR was read in full via document fetch at the glynncounty.org URL cited. On 2026-10-23 a plain curl of that URL returned the county's new-site 404 page (county redesigned its website in 2025; older DocumentCenter links are reported broken in local press) even though the document itself was retrievable. Verify the published link's content (title must be the FY2022 Glynn County ACFR) — an HTTP 200 alone is not verification.

Cross-check only: FY2025 total cross-check uses Manager's Transmittal Letter — Fiscal Year 2025 Budget (OpenGov Stories, Sept. 20, 2024) — stories.opengov.com/glynncountyga — for §7 comparison only; no FY2025 sections are built from that story page.

All figures are taken exactly as cited from Glynn County documents; every breakdown on this page was recomputed and sums exactly to its stated total (all-funds $241,856,305; General Fund $79,459,953; FY2022 governmental fund balances $131,631,793). No figures were invented or interpolated. A Squarespace-hosted “FY2022-ACFR.pdf” found in search is the Coastal Regional Commission's ACFR, not Glynn County's, and was not used.