measures will be implemented. Subsequent action by Mayor & Council is required to make them
effective.
• The full-time employee salary line items for Police Administration, the Jail, and E-911 have been
budgeted at 97% to account for turnover in these divisions. Highways & Streets and Water
Distribution have been budgeted at 98%. Current year actuals are in line with these budget
projections.
• Overtime across all funds and departments is budgeted at $842K, an increase of $59K over the FY
2024 Revised Budget.
Capital Projects
• The CIP Committee recommends 11 capital projects totaling $1.7M in the General Fund CIP. Projects
totaling $3.6M were eliminated or moved out of FY 2025. While the General Fund CIP is usually
funded fully through a transfer-out from the General Fund, it is recommended that $684,000 of FY
2025 projects be funded from the American Rescue Plan Act (ARPA) Fund and the remaining $1M be
funded from a transfer-out from the General Fund.
• The Water/Sewer CIP includes $4.6M for new equipment and various infrastructure projects.
• The Storm Water CIP includes $1.5M for various infrastructure projects.
• The Vehicle Replacement Fund includes planned expenditures of just over $1.07M. This includes 16
scheduled replacements. By budgeting the 30-year average annual contribution, the City is also able
to fund $50K for emergency replacements and send an anticipated $595K to reserves for future years.
• Although revenues collection for the 2016 SPLOST ended in 2021, expenditures are still planned for
the rest of FY 2024 and potentially into FY 2025. The bulk of expenditures will focus on completing
aspects of the Windy Hill Road project, with other notable expenditures anticipated for
paths/sidewalks, resurfacing, and pedestrian access improvements. Total revenue collections are
sufficient to cover expenditures needed to complete projects.
• Revenues for the 2022 SPLOST anticipate the collection of $12.2M, with $8.8M projected from sales
tax disbursements. $20.5M of expenditures are planned for 2022 SPLOST during FY 2025. The largest
expenditure planned for FY 2025 is allocated for the Aquatics, Gymnastics, and Family Learning Library
project, while funds are allocated for several other projects including downtown and South Cobb
Drive improvements, Camp Highland bridge replacement, facility improvements, resurfacing, traffic
calming, and other miscellaneous projects.
Other Highlights
• A $200K line item is included in the Economic Development budget for a downtown master plan
update. This update will help the City plan for downtown development after recent land acquisitions.
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