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Macon-Bibb County, Georgia

A consolidated city-county government — one government, one budget picture. The financial figures on this page are FY2024 audited actuals from the county’s Annual Comprehensive Financial Report (ACFR) unless labeled otherwise — not a current-year budget.

Fiscal year: July 1 – June 30 Status: FY2024 · Audited actuals Auditor: Mauldin & Jenkins, L.L.C. (unmodified opinion) County seat: Macon
Form of government
Consolidated city-county
Effective January 1, 2014 (Georgia Act 625)
Governing body
Board of Commission
Mayor (Chair and Chief Executive Officer) plus nine district Commissioners; a County Manager runs day-to-day operations
Population
156,512
ACFR Statistical Table 16, 2024 column — Bureau of Economic Analysis figure for the prior calendar year. The ACFR transmittal letter says “more than 156,500.”
Millage rate
10.723 mills
Down from 17.901 mills in FY2023; the ACFR MD&A attributes the decrease to the OLOST rollback

FY2024 at a glance

All figures are FY2024 audited actuals from the FY2024 ACFR unless noted.

Total governmental funds revenue
$332,452,983
FY2024, audited actuals
Total governmental funds expenditures
$308,885,853
FY2024, audited actuals
General Fund revenue (actual)
$215,560,433
FY2024, audited actuals
General Fund expenditures (actual)
$196,533,804
FY2024, audited actuals
General Fund balance, end of year
$77,243,244
June 30, 2024, audited — of which unassigned $67,126,457. The balance decreased $19,810,222 during FY2024.
Total net position, primary government
$309,279,887
June 30, 2024, audited — governmental activities $230,946,618 + business-type activities $78,333,269
Governmental funds total fund balance
$207,908,816
End of FY2024, audited
Millage rate
10.723 mills
Down from 17.901 mills in FY2023 (ACFR MD&A; decrease attributed to the OLOST rollback)

Government-wide context (accrual basis)

Governmental activities: total revenues $339,067,055 and total expenses $294,879,305 (FY2024, audited, Statement of Activities).

Government-wide figures use the accrual basis; fund figures use the modified accrual basis, so the two presentations do not match line-for-line.

Governmental funds — all funds combined

FY2024 audited actuals, modified accrual basis.

Revenue by source

Total $332,452,983
Property taxes$73,884,493
Sales taxes$128,566,061
Excise taxes$2,224
Hotel/Motel taxes$6,228,518
Alcoholic beverage taxes$1,806,040
Intangible taxes$989,785
Real estate transfer tax$431,370
Franchise taxes$14,225,473
Financial gross receipts tax$292,609
Payments in lieu of taxes$757,639
Insurance premium tax$13,957,000
Interest and penalties$1,772,139
Licenses and permits$5,699,033
Intergovernmental$48,822,385
Charges for services$15,432,331
Fines and forfeitures$2,641,196
Investment earnings$12,998,773
Rent$2,314,907
Other revenue$1,631,007

Source: Annual Comprehensive Financial Report — Macon-Bibb County, Georgia (FY2024, audited actuals).

Expenditures by function

Total $308,885,853
General government$61,246,482
Judicial$24,260,961
Public safety$96,987,560
Public works$6,936,820
Health and welfare$9,301,348
Culture and recreation$14,933,204
Housing and development$19,235,853
Capital outlay$58,584,338
Debt service — Principal$12,690,546
Debt service — Interest and other charges$4,708,741

Source: Annual Comprehensive Financial Report — Macon-Bibb County, Georgia (FY2024, audited actuals).

The General Fund

FY2024 audited actuals. The General Fund balance fell $19,810,222 during FY2024 — see the notes below.

General Fund revenue by source

Total $215,560,433
Property taxes$70,115,780
Sales taxes$85,755,448
Alcoholic beverage taxes$1,806,040
Intangible taxes$989,785
Real estate transfer tax$431,370
Franchise taxes$14,225,473
Financial gross receipts tax$292,609
Payments in lieu of taxes$757,639
Insurance premium tax$13,957,000
Interest and penalties$1,772,139
Licenses and permits$5,699,033
Intergovernmental$2,307,337
Charges for services$8,127,374
Fines and forfeitures$1,831,342
Investment earnings$5,368,658
Rent$1,779,229
Other revenue$344,177

Source: Annual Comprehensive Financial Report — Macon-Bibb County, Georgia (FY2024, audited actuals).

General Fund expenditures by function

Total $196,533,804
General government$45,931,647
Judicial$21,597,807
Public safety$91,352,397
Public works$6,278,151
Health and welfare$9,013,271
Culture and recreation$10,168,848
Housing and development$10,167,221
Capital outlay—
Debt service — Principal$1,902,535
Debt service — Interest and other charges$121,927
Drill-down: Public safety by department — $91,352,397
Sheriff$56,456,215
Fire$32,579,727
Coroner$720,615
Animal welfare$976,298
Emergency management$619,542

Source: Annual Comprehensive Financial Report — Macon-Bibb County, Georgia (FY2024, audited actuals), General Fund detail.

Drill-down: General government by department — $45,931,647
Board of commissioners$555,981
Mayor’s office$486,954
Clerk of commission$391,019
County manager$1,434,336
Board of elections$2,017,885
General services$286,199
Finance office$1,794,694
Risk management$809,742
Internal audit$288,889
Tax assessors$2,004,915
Tax commissioner$3,765,936
Purchasing$337,639
Records management$144,892
County attorney$4,630,629
Human resources$1,498,670
Facilities management$10,860,889
Information and technology$5,542,666
Small business affairs$145,594
General administrative fees$476,971
Other general government$657,147
Contributions to OPEB Trust$7,800,000

Source: Annual Comprehensive Financial Report — Macon-Bibb County, Georgia (FY2024, audited actuals), General Fund detail.

Drill-down: Judicial by department — $21,597,807
Superior Court$1,904,334
Public defender$3,480,189
Clerk of Superior Court$2,770,266
District attorney$3,831,712
DA victim witness program$251,439
Grand jury$28,321
Juvenile Court$1,439,535
State Court judge$1,417,108
State Court probation$958,076
State Court solicitor$1,424,154
State Court victim witness program$0
Magistrate Court$554,861
Civil Court$1,799,153
Probate Court$1,028,405
Municipal Court$710,254

Source: Annual Comprehensive Financial Report — Macon-Bibb County, Georgia (FY2024, audited actuals), General Fund detail.

Source: Annual Comprehensive Financial Report — Macon-Bibb County, Georgia (FY2024, audited actuals).

Fund balances by major fund

End of FY2024 (June 30, 2024), audited.

Governmental fund balances

Total $207,908,816
General Fund$77,243,244
American Rescue Plan Act Grant Fund$4,075,384
Grants Fund$1,891,296
SPLOST 2018 Fund$62,741,671
Capital Improvements Fund$5,856,646
Nonmajor Governmental Funds$56,100,575

Source: Annual Comprehensive Financial Report — Macon-Bibb County, Georgia (FY2024, audited actuals).

Notes & caveats

Sources

Source: Annual Comprehensive Financial Report — Macon-Bibb County, Georgia (FY2024, audited actuals) — https://www.maconbibb.us/wp-content/uploads/2025/05/Final-Macon-Bibb-County-GA-ACFR-24.pdf

Source: Annual Comprehensive Financial Report — Macon-Bibb County, Georgia (FY2023, audited actuals; FY2023 figures restated in the FY2024 ACFR, Note 18) — https://www.maconbibb.us/wp-content/uploads/2024/05/Macon-Bibb-County-ACFR-FY23-003.pdf

Source: Budget Ordinance FY 2025 — Exhibit A (FY2025, Draft — stamped “DRAFT” in the document; NOT used for any figure on this page) — https://maconbibb.us/wp-content/uploads/2024/05/Prototype-Budget-FY-25.pdf