County seat: Valdosta. The county’s budget and audited finances, drawn line-by-line from Lowndes County’s own published budget book and Annual Comprehensive Financial Report.
Every fund in the FY2027 budget book. The rows sum exactly to the $193,127,057 All Funds total. Status follows the budget book itself, whose transmittal letter presents it as “the fiscal year 2027 proposed budget.”
Source: Operating Budget — Fiscal Year 2027, Lowndes County, GA (FY2027, year beginning July 1, 2026) — read the budget book (PDF). Status: Proposed, per the book’s own transmittal letter.
Where the money goes by service area, across all funds. Public Works — roads, water, sewer, and the SPLOST capital programs — is by far the largest function.
Reconciliation: $186,450,509 in expenditures + $5,408,548 in operating transfers in + $1,268,000 in non-operating expenses = the $193,127,057 All Funds budget total. The All Funds total is the sum of the individual fund budgets shown above.
Source: Operating Budget — Fiscal Year 2027, Lowndes County, GA (FY2027) — read the budget book (PDF). Status: Proposed.
Fund balances at June 30, 2025, from the audited financial statements. SPLOST VIII — the voter-approved sales-tax capital fund — holds the largest balance.
Within the General Fund’s $30,014,310: $11,992,729 unassigned and $18,021,581 assigned for property tax rollback.
Source: Annual Comprehensive Financial Report, Lowndes County, GA, July 1, 2024–June 30, 2025 (FY2025, audited, unmodified opinion) — read the ACFR (PDF).
Everything the county owes over the long term. Only the first two lines are debt instruments; the rest are pension, retiree-health (OPEB), and other actuarial or contractual obligations.
Leases $44,717,040 + GEFA loans $2,590,943. The county has no general obligation debt outstanding. The $169,619,081 total below is all long-term obligations, not debt alone.
Source: Annual Comprehensive Financial Report, Lowndes County, GA, July 1, 2024–June 30, 2025 (FY2025, audited, unmodified opinion) — read the ACFR (PDF).
Three things a careful reader should know about the figures on this page.
The FY2027 budget book itself calls its total the “fiscal year 2027 proposed budget” in its transmittal letter, so every FY2027 figure on this page carries the Proposed label exactly as the county published it. For context: the Board of Commissioners held a June 30, 2026 meeting to adopt the proposed FY2027 budget, and local news reported approval at $193M — but the status shown here follows the budget document itself and is not upgraded.
County-backed bonds issued by other authorities are contingent obligations of those authorities, not county debt, and are excluded from every debt total on this page: Valdosta-Lowndes County Development Authority bonds of $17,545,000, and Hospital Authority bonds of $148,280,000, $96,860,000, and $131,290,000.
The ACFR’s MD&A narrative contains figures that disagree with its own audited statements: a fund-balance increase stated as $8,301,971 where the audited net change is $8,905,664, and a General Fund liquidity percentage of 39.51% where the audited amounts give 31.6%. This page follows the audited financial statements wherever the two differ.
Every figure on this page comes from one of these two county documents.