Financial Services

Financial Services is comprised of 2 divisions: Finance / Accounting and Purchasing.

Finance & Accounting

The Financial Services Department advises the County Commission and Administration on all fiscal and budgetary matters. It is responsible for accounting for all financial transactions, disbursement of funds, preparation of payroll, facilitating budget development and implementation, monitoring of all revenues and expenditures, periodic and annual reporting, projections for county finances, control of county assets, monitoring the County Special Purpose Local Option Sales Tax (SPLOST) program, and purchasing of goods and services for county departments.

The department also serves as a resource for all other County departments, providing accurate, timely and transparent financial information and data in order to ensure the highest level of service is provided to all Marion County citizens.  It is the duty of the Financial Services Department to provide responsible stewardship in their daily operations as a way of guaranteeing County assets are utilized in the most effective and efficient manner possible.

Purchasing Division

Bidding Listings

Marion County Purchasing Department maintains a list of businesses interested in receiving invitations to bid. Those wishing to be included in bidder listings may contact J. Paul Rakel, Jr., P.E.


Work: 229-995-6364
Mobile: 229-881-6439
Fax: 884-272-8183

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The Special Local Option Sales Tax provides capital investing funding for infrastructure. The SPLOST law, enacted by Georgia legislators in 1985, authorizes a county tax of 1% on items subject to the state sales tax for funding capital projects. It is neither a municipal tax, nor a joint county-municipal tax such as the regular Local Option Sales Tax (LOST).

SPLOST revenue must be used for specific capital outlays (operations and maintenance expenditures are not authorized) such as courthouses, jails, roads, and bridges. Projects financed by SPLOST are intended to benefit the county as a whole, either standing alone or in combination with other county capital outlay projects or municipal capital outlay projects.

Approved SPLOST Referendums


Annual Reports and Budget Documents