The annual audit of governmental and business-type activities of Walker County was presented to the Walker County Board of Commissioners during their meeting on Thursday, April 3, 2025. The audit covers October 1, 2023 to September 30, 2024. The 134 page document, prepared by Rushton LLC, is now available for community review.

Public Safety remains the largest categorical expense. 36% or $18,875,717 was invested in providing law enforcement, fire protection and emergency services. Public Works, which includes roads and broadband (grant funded) accounted for 25% of government expenses at $13,439,899.

Property taxes (28%) produced the largest categorical revenue source, just slightly outpacing sales taxes (27%). Walker County generated $18,875,717 in revenue from property taxes versus $18,042,231 from sales taxes. Sales taxes grew from $14,346,142 in fiscal 2023, when there was a temporary pause on TSPLOST, the transportation special purpose sales tax.

Auditors noted the county had $18,780,458 in debt or liabilities to end fiscal 2024, but $0 in long term debt.

The county completed fiscal 2024 with $44,222,266 in its fund balance. $24,917,361 of that amount is unassigned, or savings. Auditors say that amount would provide enough money to fund governmental operations for about ten-months, if no additional revenue was generated.

Julie George with Rushton LLC provided a powerpoint handout at the Board of Commissioners meeting, which is available to view here.