Financial dashboard for the City of Hinesville, Georgia — seat of Liberty County and the Fort Stewart community — built from the city’s own published financial report and budget binder.
Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds (modified accrual basis). Revenues by fund: General $30,246,409; ARPA $267,509; SPLOST $3,608,837; TSPLOST $10,728,665; Nonmajor $1,886,091. Expenditures by fund: General $27,479,588; ARPA $267,509; SPLOST $3,448,545; TSPLOST $2,718,952; Nonmajor $887,718.
| Revenue source | Amount |
|---|---|
| Property taxes | $12,531,026 |
| Sales taxes | $6,868,370 |
| Franchise taxes | $2,102,706 |
| Insurance premium taxes | $3,795,721 |
| Other taxes Includes Hotel/Motel lodging tax of $596,200 in nonmajor funds | $1,067,670 |
| Licenses and permits | $795,019 |
| Charges for services | $1,877,889 |
| Intergovernmental | $15,077,866 |
| Fines, forfeitures, and fees | $1,182,958 |
| Interest revenue | $1,259,472 |
| Other revenue | $178,814 |
| Total revenues | $46,737,511 |
One-time item: FY2025 intergovernmental revenue includes a one-time TSPLOST Tier 1 distribution (per the ACFR’s MD&A). The TSPLOST fund balance rose $8,009,713 in FY2025 largely because project spending is still in the planning stages; TSPLOST balances are expected to be drawn down as projects move from planning to construction.
| Function | Amount |
|---|---|
| General government | $4,403,550 |
| Judicial | $407,242 |
| Public safety | $16,452,307 |
| Public works | $2,699,878 |
| Housing and development | $1,594,550 |
| Health and welfare | $997,789 |
| Culture and recreation | $840,635 |
| Capital outlay | $5,459,828 |
| Debt service — principal | $697,607 |
| Debt service — interest and other charges | $162,008 |
| Intergovernmental | $1,086,918 |
| Total expenditures | $34,802,312 |
Source: City of Hinesville, Georgia Annual Comprehensive Financial Report, For the Fiscal Year Ended October 31, 2025 (Mauldin and Jenkins, LLC), Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds. Figures labeled FY2025 Audited.
Statement of Activities basis (full accrual) — a different accounting basis from the fund statements above. Government-wide totals for all activities: revenues $71,512,349 (governmental $46,701,795 + business-type $24,810,554) and expenses $59,122,248 (governmental $33,942,436 + business-type $25,179,812). Program revenues were $43,910,070 and general revenues $27,602,279.
| Source | Amount |
|---|---|
| Charges for services | $3,946,863 |
| Operating grants and contributions | $616,629 |
| Capital grants and contributions | $15,246,574 |
| Taxes (general revenues) | $26,297,242 |
| Other revenue | $84,767 |
| Unrestricted investment earnings | $509,720 |
| Total governmental activities revenues | $46,701,795 |
Taxes detail (Statement of Activities): property taxes $12,537,784; sales taxes $6,868,370; franchise taxes $2,027,697; insurance premium taxes $3,795,721; alcoholic beverage taxes $422,995; hotel/motel taxes $596,200; occupational taxes $48,475.
| Function | Amount |
|---|---|
| General government | $4,995,412 |
| Judicial | $432,010 |
| Public safety | $17,335,166 |
| Public works | $3,583,356 |
| Housing and development | $2,260,089 |
| Health and welfare | $1,021,002 |
| Culture and recreation | $4,157,625 |
| Interest on long-term debt | $157,776 |
| Total governmental activities expenses | $33,942,436 |
Two bases, kept separate: government-wide (accrual) governmental revenues of $46,701,795 differ from governmental-fund (modified accrual) revenues of $46,737,511 by −$35,716, the “unearned/unavailable revenue” reconciling item printed in the ACFR. The two bases are never mixed in one table on this page.
Basis difference, not an error: accrual-basis property taxes ($12,537,784) and franchise taxes ($2,027,697) differ from the fund-basis amounts ($12,531,026 and $2,102,706); the ACFR’s reconciliations explain the difference, including a $1,500,114 deferred franchise-tax inflow.
Source: City of Hinesville, Georgia Annual Comprehensive Financial Report, For the Fiscal Year Ended October 31, 2025 (Mauldin and Jenkins, LLC), MD&A and Statement of Activities. Figures labeled FY2025 Audited.
As presented in the ACFR’s General Fund Budget-and-Actual statement (Original Budget / Final Budget / Actual / Variance with Final Budget — GAAP Basis). The city amended its budget once during FY2025. Actual results: revenues came in $1,370,607 above the final budget; expenditures came in $1,419,283 below it. Net change in General Fund balance (actual) was +$2,960,219, from a beginning balance of $22,444,851 to an ending balance of $25,405,070.
| Source | Original Budget | Final Budget | Actual | Variance |
|---|---|---|---|---|
| Property taxes | $12,019,024 | $12,062,629 | $12,531,026 | $468,397 |
| Sales taxes | $6,832,477 | $6,832,477 | $6,868,370 | $35,893 |
| Franchise fees | $1,970,550 | $2,053,550 | $2,102,706 | $49,156 |
| Insurance premium taxes | $3,361,754 | $3,361,754 | $3,795,721 | $433,967 |
| Other taxes | $479,930 | $479,930 | $471,470 | ($8,460) |
| Licenses and permits | $708,665 | $708,665 | $795,019 | $86,354 |
| Charges for services | $1,576,893 | $1,576,893 | $1,877,889 | $300,996 |
| Intergovernmental | $65,775 | $65,775 | $14,553 | ($51,222) |
| Fines, forfeitures, and fees | $1,267,737 | $1,267,737 | $1,182,958 | ($84,779) |
| Interest revenue | $257,500 | $257,500 | $427,883 | $170,383 |
| Other revenue | $171,778 | $208,892 | $178,814 | ($30,078) |
| Total revenues | $28,712,083 | $28,875,802 | $30,246,409 | $1,370,607 |
| Function | Original Budget | Final Budget | Actual | Variance |
|---|---|---|---|---|
| General government | $5,046,355 | $4,961,125 | $4,364,128 | $596,997 |
| Judicial | $465,426 | $465,426 | $407,242 | $58,184 |
| Public safety Actual: Police $10,472,827 + Fire $5,650,863 | $16,305,129 | $16,358,043 | $16,123,690 | $234,353 |
| Public works | $2,415,954 | $2,581,849 | $2,613,137 | ($31,288) |
| Health and welfare | $853,667 | $886,892 | $831,061 | $55,831 |
| Culture and recreation | $819,118 | $819,118 | $822,974 | ($3,856) |
| Housing and development | $1,704,103 | $1,816,953 | $1,510,168 | $306,785 |
| Intergovernmental | $907,425 | $907,425 | $714,293 | $193,132 |
| Debt service Actual: principal $66,237 + interest $26,658 | $102,040 | $102,040 | $92,895 | $9,145 |
| Total expenditures | $28,619,217 | $28,898,871 | $27,479,588 | $1,419,283 |
Note: the ACFR’s MD&A prints its own budget-to-actual comparison rounded to millions; this page uses the exact statement figures above.
Source: City of Hinesville, Georgia Annual Comprehensive Financial Report, For the Fiscal Year Ended October 31, 2025 (Mauldin and Jenkins, LLC), General Fund Budget-and-Actual statement, GAAP Basis. Figures labeled FY2025 Audited.
Balance Sheet — Governmental Funds, October 31, 2025. Per the ACFR’s MD&A, unassigned General Fund balance equals approximately 88% of General Fund expenditures, and total General Fund balance approximately 92%.
| Fund | Fund balance |
|---|---|
| General Fund | $25,405,070 |
| ARPA | $0 |
| SPLOST | $3,801,163 |
| TSPLOST | $19,655,581 |
| Nonmajor governmental | $1,702,029 |
| Total governmental fund balances | $50,563,843 |
| Component | Amount |
|---|---|
| Non-spendable (prepaid items) | $318,711 |
| Restricted for public safety | $164,613 |
| Restricted for debt service | $10,454 |
| Assigned for debt service | $766,702 |
| Unassigned | $24,144,590 |
| Total General Fund balance | $25,405,070 |
TSPLOST context: the TSPLOST fund balance of $19,655,581 (restricted for capital outlay) grew in FY2025 in part because of a one-time TSPLOST Tier 1 distribution and because project spending is still in the planning stages; the ACFR’s MD&A expects these balances to be drawn down as projects move from planning to construction.
Source: City of Hinesville, Georgia Annual Comprehensive Financial Report, For the Fiscal Year Ended October 31, 2025 (Mauldin and Jenkins, LLC), Balance Sheet — Governmental Funds. Figures labeled FY2025 Audited.
Statement of Net Position, October 31, 2025. Net position rose $12,390,101 in FY2025 (governmental activities +$12,423,805; business-type activities −$33,704). Governmental restricted net position: debt service $124,905; capital projects $24,469,442; public safety $164,613.
| Component | Governmental | Business-type | Total |
|---|---|---|---|
| Net investment in capital assets | $57,527,610 | $43,218,921 | $100,746,531 |
| Restricted | $24,758,960 | $9,900 | $24,768,860 |
| Unrestricted | $21,013,231 | $7,624,319 | $28,637,550 |
| Total net position | $103,299,801 | $50,853,140 | $154,152,941 |
| Fund | Net position |
|---|---|
| Water & Sewer | $48,241,863 |
| Sanitation | −$292,446 |
| Stormwater | $1,146,510 |
| Fort Stewart IGSAs | $315,032 |
| Transit | $1,442,181 |
| Total business-type net position | $50,853,140 |
Deficits disclosed: the Sanitation Fund’s net position is a deficit of −$292,446, and the Sanitation and Stormwater funds report negative unrestricted net position of −$1,439,912 and −$1,784,021 respectively, per the ACFR.
Source: City of Hinesville, Georgia Annual Comprehensive Financial Report, For the Fiscal Year Ended October 31, 2025 (Mauldin and Jenkins, LLC), Statement of Net Position. Figures labeled FY2025 Audited.
At October 31, 2025, as printed in the ACFR’s MD&A and Notes 6–7. Total debt decreased $431,566 during FY2025. The total below combines revenue bonds, GEFA loans, financed purchases, and unamortized premium — it is not bonds alone.
| Instrument | Amount at Oct 31, 2025 |
|---|---|
| Governmental revenue bonds — Refunding Revenue Bond, Series 2015 Liberty County Public Facilities Authority, on behalf of the City | $1,268,649 |
| Governmental revenue bonds — Fire Station Bond, Series 2022B | $2,088,652 |
| Governmental revenue bonds subtotal | $3,357,301 |
| Business-type revenue bonds — Water and Sewer Revenue Bonds | $440,000 |
| Unamortized premium on revenue bonds | $700 |
| GEFA loans payable Business-type; 10 loans listed in Note 7 | $31,874,950 |
| Financed purchases — governmental | $523,293 |
| Financed purchases — business-type | $1,167,138 |
| Total debt outstanding (as printed in MD&A) | $37,363,382 |
The MD&A states that $36,922,682 of the total is “debt backed by the full faith and credit of the City” (the total less the $440,700 of water/sewer revenue bonds including premium). That characterization is the MD&A’s; the instrument breakdown above is shown alongside it.
The following obligations are not included in the $37,363,382 debt total and are never described as debt or bonded debt on this page:
Source: City of Hinesville, Georgia Annual Comprehensive Financial Report, For the Fiscal Year Ended October 31, 2025 (Mauldin and Jenkins, LLC), MD&A and Notes 6–7. Figures labeled FY2025 Audited.
The city’s FY2025 budget document is a line-item binder with FY2025 Request and FY2025 Recommended columns. It is a proposed/recommended-stage document — no separately labeled adopted budget book exists — so every figure in this section is labeled “FY2025 Proposed/Recommended,” never “adopted.” The adopted-budget comparison on this page is the ACFR’s own Budget-and-Actual statement in the section above.
| Fund (binder fund #) | Recommended revenues | Recommended expenditures |
|---|---|---|
| General Fund (100) | $29,895,295 | No printed fund total in binder (department totals only) |
| SPLOST Fund (200) | $1,071,931 | $1,071,931 |
| Hotel/Motel Tax (275) | $540,687 | $540,687 |
| LMIG (335) | $521,011 | $521,011 |
| Water/Sewer Fund (505) | $13,216,756 | No printed fund total in binder (department totals only) |
| Solid Waste Fund (540) | $4,291,994 | $4,291,994 |
| Liberty Transit (545) | $1,810,208 | $1,810,208 |
| Storm Water Utility Fund (575) | $1,924,755 | $1,924,755 |
For SPLOST, Hotel/Motel, LMIG, Solid Waste, Transit, and Storm Water, the binder’s printed Recommended revenue total exactly equals its printed Recommended expenditure total. Selected General Fund revenue lines (Recommended): ad valorem real property taxes $10,255,256; local option sales tax $6,798,018; insurance premium tax $3,361,754; “Other Use of Fund Balance” $346,868.
Required disclosure — the two documents do not reconcile. The binder’s General Fund Recommended revenues of $29,895,295 differ from the ACFR’s General Fund Original Budget revenues of $28,712,083 (difference +$1,183,212) and Final Budget of $28,875,802 (difference +$1,019,493). At line level, the binder’s ad valorem real property taxes (Recommended) of $10,255,256 differ from the ACFR’s original-budget property taxes of $12,019,024. Some lines do tie exactly — binder insurance premium tax Recommended $3,361,754 equals the ACFR original budget $3,361,754, and binder Hotel/Motel Recommended $540,687 equals the ACFR Hotel/Motel original budget $540,687.
The binder is the proposed/recommended stage; the ACFR presents the budget as adopted and amended. This page shows each document’s figures separately, under its own label, and never averages, merges, or substitutes one for the other.
Source: City of Hinesville Fiscal Year 2025 Budget (Final Binder — FY 2025 Proposed Budget). Figures labeled FY2025 Proposed/Recommended.
Sources: City of Hinesville, Georgia Annual Comprehensive Financial Report, For the Fiscal Year Ended October 31, 2025 (Mauldin and Jenkins, LLC) · City of Hinesville Fiscal Year 2025 Budget (Final Binder — FY 2025 Proposed Budget).