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James Burgess for Ashburn City Council

City Budget

Key Words

The words you'll hear when the council talks about the budget, in plain English.

Budgetadopted budget

What council voted to spend. A plan, not a result.

Fiscal year

The city's money year: July 1 to June 30. FY2026 means July 2025 to June 2026.

General Fund

The city's main account. Pays for police, fire, streets, parks and City Hall.

Water & Sewer and Gas funds

The city's utility accounts. They're paid mostly by utility bills.

Audit

An outside accountant checks the city's books after the year ends and confirms what the city actually took in and spent.

State payment record

What a state agency paid out, like the monthly sales tax checks. Unaudited, but an official public record.

Service agreementService Delivery Strategy

The written deal between the county and cities on who runs which service and who pays.

Open records request

A written request to City Hall for a public record. Anyone can make one under Georgia law.

Operating budget

The day-to-day costs of running the city: salaries, fuel, electricity, supplies.

Capital spending

Money for things that last for years, like trucks, buildings and water lines. SPLOST can only pay for this kind.

Enterprise fund

A fund for a service the city runs like a business and pays for with customer bills. In Ashburn: water, sewer and gas.

Fund balance

What's left in a fund at the end of the year after the bills are paid. It's the city's savings cushion.

Debt service

Payments on money the city borrowed: the amount borrowed plus interest.

Budget amendment

A change to the budget after it's adopted. The council has to vote on it.

Rollback rate

The property tax rate that would bring in the same money as last year once new property values are counted. In Georgia, a city that sets its rate higher has to advertise a tax increase and hold three public hearings.

Qualified Local GovernmentQLG

A status from the Georgia Department of Community Affairs that some state grants and loans require. The county's 2026 plan lists Ashburn as out of compliance on audits, which keeps the city from it.

Tax words like LOST, SPLOST and millage are in City Taxes: Key Words.

Compiled from public records as of October 22, 2026. Sales tax figures are unaudited state payment records; audits are the official word on what the city spent. For anything official, call City Hall at (229) 567-3431.

Paid for by James Burgess