• Overtime across all funds and departments is budgeted at $858K, an increase of $16K over the FY
2025 Revised Budget.
Capital Projects
• The CIP Committee recommends 17 capital projects totaling $2M in the General Fund CIP. Projects
totaling $6.1M were eliminated or moved out of FY 2026. The General Fund CIP is funded through a
transfer-out from the General Fund.
• The Water/Sewer CIP includes $4M for new equipment and various infrastructure projects.
• The Storm Water CIP includes $1.54M for various infrastructure projects.
• The Vehicle Replacement Fund (VRF) includes planned expenditures of just over $3.57M. This includes
24 scheduled replacements. By budgeting the 30-year average annual contribution, the City is also
able to fund $100K for emergency replacements. The VRF is budgeting to use $1.83M of reserves to
pay for vehicles replacements. Fund balance is sufficient to cover these expenses because additional
money has been put toward reserves over the past several years to cover larger purchases.
• Although revenues collection for the 2016 SPLOST ended in 2021, expenditures are still planned for
the rest of FY 2025 and potentially into FY 2026. 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 $10.9M, with $8.8M projected from sales
tax disbursements. However, since the 2022 SPLOST was fully adopted at the beginning of the
program, the FY 2026 shows a zero budget for the year. $8.2M of expenditures are planned for 2022
SPLOST during FY 2026. The largest expenditure planned for FY 2026 is $1.4M for resurfacing, while
funds are allocated for several other projects including facility improvements, sidewalks/trails, public
safety radio replacements, and other miscellaneous projects.
Other Highlights
• Across several years, funds have been committed to be held in General Fund reserves for future use.
These funds were designated for specific purposes including capital projects, vehicle replacements,
debt payments, and retirement contributions. The FY 2026 budget proposes a total $500K of those
committed funds be used for debt service and retirement, with $300K for debt service and $200K for
retirement.
• Retirement contributions are budgeted at $3.78M, a 9.9% increase over FY25 revised budget.
Contributions are allocated to various funds, depending on the number of employees. $200K of the
contributions are budgeted to be paid from previously committed funds held in General Fund
reserves.
• The Parks Administration division has budgeted $50K for various art projects across the City.
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