2019 Department Budgets
Airport Authority Fund 550
This fund is new for 2019 and holds the budget for the newly created Airport Authority.
- 15500 Justification Pictometry Change Finder Proposal (PDF)
- 15500 Justification Pictometry Change Finder ROI (PDF)
Capital Roads - Fund 335
This fund holds the money received from the state for LMIG. Funds are held until the county is ready to pave. These funds are used to supplement the current SPLOST.
Community and Employee
- 71000 Justification Extension (PDF)
- 71000 Justification Extension Gas Oil (PDF)
- 71000 Justification Extension Meetings and Trainings (PDF)
- 71000 Justification Extension Minor Equipment (PDF)
- 71000 Justification Extension Repair Maintenance (PDF)
- 71000 Justification Extension Supplies and Materials (PDF)
- 71000 Justification Extension Travel (PDF)
DATE Fund 202
The is the (DATE) fund. Money for this fund is from add on fee to court cases. The money is allocated by a committee comprised of court officials and county representatives.
Debt Service By Fund
Debt Service for fund 100 is for the land around the reservoir, fund 301 is for CIP, and fund 270 is for the unincorporated portion of the construction of the reservoir.
The Development Authority is not currently funded by the general fund.
- 06-05-2018 Fund 215 E911 Proposed Budget (PDF)
- Quote 224000049 (PDF)
- Quote 224000049 2 (PDF)
- Quote 22400049 DSL (PDF)
Election and Voter Registration
- 35000 36100 First request package 2019 Forms and Justification (PDF)
- 35000 Justification Georgia Forestry Contribution (PDF)
- Staff Analysis – Day Truck 2018 (PDF)
ENOTAH Circut PD Fund 2017
Capital purchases for the county that falls outside of the SPLOST program. This also includes debt service for the CIP year one leases/purchases.
Grant fund - Fund 250
The grant fund includes the match on SAFR should the county’s application be successful.
Hospital Authority - Fund 530
The Hospital Authority is appointed by the Board of Commissioners and is responsible for overseeing a trust with a principle balance of $1,000,000 from the sale of the hospital and using the investment proceeds to pay for indigent medical expenses for Lumpkin County citizens. It is presented since the county is required to adopt a balanced budget for all funds.
Hotel Motel Tax - Fund 275
Funds are collected from lodging establishments and represent a 5% tax. The funds are required by state statute to be spent on tourism. The county has a contract for tourism services with the Chamber of Commerce. The county retains a 3% administration fee and any late fees and interest, the rest of the funds are paid to the Chamber monthly.
This is the Juvenile Services fund. The County receives funds from court fines that are legally required to be spent on juveniles.
Law Library - Fund 205
The Law Library fund is disbursed via a committee that is comprised of court officials and the funds collected are from add on fees to cases. We include it in our budget because Georgia requires us to adopt a balanced budget for each fund.
Parks & Recreation
Planning - Fund 271
Reservoir - Fund 270
The fund covers the debt service on the county’s portion of the construction of the reservoir. It is a special tax district
Roads & Bridges
- 06-13-2018 Staff Analysis Road Department Staffing Increase Justification (PDF)
- Calcium Chloride Treatment Cost Options (PDF)
The Sheriff’s Office has several special revenue funds to handle money that is donated or that is legally restricted for use. These are presented because of the balanced budget statute.
- 06-05-2018 Fund 204 PEPI LCSO Proposed Budget (PDF)
- 06-05-2018 Fund 206 Jail Fund LCSO Proposed Budget (PDF)
- 06-05-2018 Fund 210 Confiscated Assets Proposed Budget (PDF)
- 06-05-2018 Fund 211 Shop with a Cop LCSO Proposed Budget (PDF)
- 2019 Budget Cover Sheriff (PDF)
- 33000 Justification Sex Offender (Predator) (PDF)
- Sheriff Commander Submitted Justifications (PDF)
- Sheriff Vehicle Replacement (PDF)
- Sheriff Vehicle Replacement Program (Revisited) (PDF)
Solid Waste & Recycling - Fund 540
Special Location Option Sales Tax (SPLOST) - Fund 320
The SPLOST fund is legally required to keep this special purpose tax money separate from other sources of revenue. The county is required to spend the funds in accordance with the referendum approved by the voters. Funds are shared with the City of Dahlonega monthly based upon an Intergovernmental Agreement. The county adopts a budget to be in compliance with state law but the Board of Commissioners sets an annual work plan for the expenditure of funds to ensure that the program is not overspent.
Technology Fund - Fund 218
This fund is for the add on fees for technology in the Magistrate, Probate and Clerk of Court areas. Funds may only be used for technology needs in the respective offices and is presented as we have to adopt a balanced budget.
This money is a 5% add on fine from court cases and must be used to support CJCC approved programs.
Water & Sewerage
The Water Authority is not currently funded by the general fund.
- 51700 Health Department 2019 Budget Request (PDF)
- 51700 Health Department Justification (PDF)
- 51700 Lumpkin County Health Department Audit Report (PDF)