Capital Project Funds
2016 SPLOST Fund
The 2016 SPLOST Fund holds the city’s revenues received from the 2016 1% Special Purpose Local
Option Sales Tax (SPLOST). Projects include transportation, infrastructure, public safety, and park
improvements. Budgeted expenditures represent project costs as provided by Croy Engineering, LLC,
which serves as the city’s project manager for all SPLOST projects. Revenue collection for this fund
ended in December 2021.
2022 SPLOST Fund
The 2022 SPLOST Fund holds the city’s revenues received from the 2022 1% Special Purpose Local
Option Sales Tax (SPLOST). Cobb County voters approved this tax to be collected through 2027. Projects
include transportation, infrastructure, public safety, park improvements, and other citywide projects.
Budgeted expenditures represent project costs as provided by Croy Engineering, LLC, which serves as
the city’s project manager for all SPLOST projects.
General Fund CIP
The General Fund Capital Improvement Plan (CIP) is a five-year schedule approved by Mayor & Council
each year in conjunction with the annual operating budget. The City defines a capital project as an
expenditure costing at least $20K with a useful life of at least three years. Department heads initiate the
process by submitting requests for capital projects. The recommended projects reflect these requests
after review and revision by the CIP Committee. Although this is a five-year plan, only the first year is
funded by the FY 2025 Budget. These capital projects are funded by an operating transfer from the
General Fund.
E-911 CIP
The E-911 CIP was established in FY 2015 to hold any capital projects needed for the E-911
Communications Center. It is funded by an operating transfer from the General Fund. Separating these
capital projects from other General Fund capital projects makes it easier to see how much the General
Fund is subsidizing the E-911 Fund.
Internal Service Funds
Vehicle Replacement Fund
The Vehicle Replacement Fund (VRF) was created in FY 2014 to support the scheduled replacement of
vehicles and rolling equipment. Replacement criteria include mileage, age, and life-to-date maintenance
costs. The Budget Office tracks the data and makes a recommendation each year for vehicles to be
replaced. In addition to the qualified vehicle replacements and recommended fleet additions, the FY
2025 Budget adds an additional $50,000 for emergency purchases as needed. The VRF is funded by
operating transfers from both the General Fund and the Water/Sewer Fund.
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