Confiscated Assets - MCS Fund
The Confiscated Assets Fund holds the city’s allocated portion of the confiscated assets collected by the
Marietta-Cobb-Smyrna joint police task force. These funds can be spent at the discretion of the Chief of
Police and have historically been used to pay for education and training for officers and for equipment
purchases. Since staff cannot anticipate when proceeds from confiscated assets will come in, revenues
and expenditures are budgeted as the available cash on hand at the time of budget development.
Donations & Special Fees Fund
The Donations & Special Fees fund holds several cash accounts for various specialized functions. Some
examples of these cash accounts are Records Management (separate accounts for Fire and Community
Development), Tree Bank, Jonquil Jog Road Race, Community Garden, Summer Camp, and Senior Trips.
Revenues and expenditures for this fund are budgeted as an estimate of the combined total activity
among the various cash accounts.
E-911 Fund
The E-911 Fund provides for the staffing and maintenance of the Smyrna E-911 Communications Center.
Revenues are generated from state-mandated E-911 fees that landline and mobile phone providers
collect from their customers and pass on to the City. In addition to these revenues, a subsidy from the
General Fund has historically been required to fully fund the operations and maintenance of the Center.
Hotel/Motel Fund
The Hotel/Motel Fund provides for the promotion of travel and tourism in the City. Revenues are
generated from a tax on proceeds from hotels and motels within City limits. A portion of these revenues
is passed on to the Cobb-Marietta Coliseum and Exhibit Hall Authority per the terms of an
intergovernmental agreement. A fixed percentage of the revenues (37.5%) is also transferred to the
General Fund each year. Expenditures include the staffing of the Community Relations department and
operations related to the promotion of travel and tourism.
Multiple Grant Fund
The Multiple Grant Fund holds the proceeds from several miscellaneous public safety grants awarded to
the City. Since staff cannot predict which grants will be renewed, revenues and expenditures are
budgeted as the available cash on hand at the time of budget development.
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