Descriptions of Budgeted Funds
General Fund
The General Fund is the principal fund of the City and is used to account for all activities related to
providing central governmental services, such as police protection, fire protection, recreation, library
services, street repairs, sanitation and recycling services, and administration services. The primary
revenue source for the General Fund is property taxes.
Revenue projections are based on historical data analysis, property assessments performed by the Cobb
County Tax Assessor’s Office, advice from Department Heads, and consideration of other pertinent
information.
General Fund expenditures were requested by department heads to cover the cost of operations for the
upcoming fiscal year. These requests were reviewed and revised in budget meetings with Finance and
Administration.
Special Revenue Funds
American Rescue Plan Act (ARPA) Fund
The American Rescue Plan Act was passed by Congress in 2021 as an economic stimulus bill to
address issues related to the COVID-19 pandemic. Within ARPA, funds are provided for states and
municipalities. Smyrna is a recipient of these funds, which can be used for purposes including
supporting public health expenditures, addressing negative impacts caused by the public health
emergency, replacing lost public sector revenue, and providing for water and sewer broadband
infrastructure.
Auto Rental Tax Fund
The Auto Rental Tax Fund is set up to receive tax collections from vehicles rented within Smyrna City
limits. One hundred percent of the revenues are transferred into the Hotel/Motel Fund each year.
Community Development Block Grant (CDBG) Fund
CDBG is a flexible federal grant program providing resources to address a wide range of community
development needs. The budget is based on the award letter from Cobb County for eligible projects. The
amount is tentative pending a final funding decision from HUD. In FY 2026, CDBG reimbursements are
expected to help fund improvements for Parks and Recreation and homeowner assistance programs.
They will also continue to fund an administrative fee payable to Cobb County.
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