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- 2022 Department Budgets
2022 Department Budgets Requests
Administrative Support
Airport Authority (Fund 550)
This fund contains the revenues and expenditures of the Airport Authority.
Animal Shelter
Assessor’s Office
Aquatic Center (Fund 510)
Board of Commissioners
Capital Projects (Fund 301)
This fund is for capital purchases that fall outside of the SPLOST programs. This also includes debt service for the CIP lease and Aquatic Center.
Capital Roads (Fund 335)
This fund holds the money received from the state for LMIG and TSPLOST. The TSPLOST fund is legally required to keep this special purpose money separate from other sources of revenue. The county is required to spend the funds in accordance with the referendum approved by the voters. TSPLOST 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.
Clerk of Court
Cooperative Extension
Coroner
County Manager
DATE Fund (Fund 202)
The is the Drug Abuse Treatment and Education (DATE) fund. Money for this fund is from add on fees 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 the CIP lease and Aquatic Center, and Fund 270 is for the unincorporated portion of the construction of the reservoir. Fund 335 debt service is for the joint city/county/GDOT project. Fund 321 debt service is for the Justice Center bond.
District Attorney
E-911 Center (Fund 215)
Election and Voter Registration
Emergency Services
Emergency Management
Enotah Circuit
The Board of Commissioners approved the FY2022 Enotah Circuit budget at the May 18, 2021 Regular Meeting.
Fleet Maintenance
Fueling Station
GIS
Grant Fund (Fund 250)
The grant fund includes the matches on existing grants and contains matching funds should grant opportunities arise throughout the year.
Hospital Authority (Fund 530)
The Hospital Authority is appointed by the Board of Commissioners and is responsible for overseeing a trust with a principal 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. Their submitted budget can be found here.
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, and the remaining funds, net of any associated expenses, are paid to the Chamber monthly.
Human Resources
Juvenile Services (Fund 203)
The County receives funds from court fines that are legally required to be spent on juveniles, which is accounted for in the Juvenile Services Fund.
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.
Magistrate Court
Parks & Recreation
Planning (Fund 271)
This is a special tax district.
Probate Court
Public Buildings
Public Defender (Fund 207)
Lumpkin County serves as the financial administrator for the Enotah Circuit Public Defender. The Board of Commissioners approved the FY2022 Public Defender budget at the May 18, 2021 Regular Meeting.
Public Works
Reservoir (Fund 270)
This is a special tax district. This fund pays the debt service of the county's portion of reservoir construction.
Roads & Bridges
Senior Center
Sheriff's Office
There are several special revenue funds for the Sheriff's Office, which hold money received by donation or that are legally required to held in a separate fund and expended for a specific purpose.
Solid Waste & Recycling (Fund 540)
SPLOST (Fund 321)
The SPLOST fund is legally required to keep this special purpose money separate from other sources of revenue. The county is required to spend the funds in accordance with the referendum approved by the voters. SPLOST 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.
Tax Commissioner
Technology Fund (Fund 218)
This fund is for technology fees received through Magistrate Court, Probate Court, and Clerk of Court. These funds must be used for technology expenses for those offices.
Transit
Victim Assistance
These 5% funds are collected through the court and must be distributed to organizations that are CJCC approved.
Development Authority
Lumpkin County serves as the financial administrator for the Development Authority of Lumpkin County.