employee’s annual performance review. Funds for cost-of-living adjustments (COLA) totaling $471K
are also included in this year’s budget. FY 2023 was the first year of COLA raises, allowing the City to
keep salaries equal to inflation. Beginning last year, the COLA has been capped at 3% with the
possibility to be lower, depending on inflation. Adoption of this budget does not guarantee these
measures will be implemented. Subsequent action by Mayor & Council is required to make them
effective.
• Overtime across all funds and departments is budgeted at $870K, an increase of $12K over the FY
2026 Revised Budget.
Capital Projects
• The CIP Committee recommends 24 capital projects totaling $3.6M in the General Fund CIP. Projects
totaling $2.4M 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 $6M for new water meters, equipment, and various infrastructure
projects. Water/Sewer Fund reserves are being used to fund the water meter replacement.
• The Storm Water CIP includes $1.54M for various infrastructure projects.
• The Vehicle Replacement Fund (VRF) includes planned expenditures of just over $1.87M. This includes
16 scheduled replacements, 4 new vehicles, and one upgrade. By budgeting the 30-year average
annual contribution, the City is able to smooth out yearly transfers. The VRF is budgeting to use $79K
of reserves to pay for vehicles replacements. Additionally, staff is proposing using $490K of previously
committed funds for vehicles to upgrade a fire truck.
• 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, and resurfacing. Total revenue collections are sufficient to cover expenditures
needed to complete projects.
• Revenues for the 2022 SPLOST anticipate the collection of $11.4M, with $8.8M projected from sales
tax disbursements. However, since the 2022 SPLOST was fully adopted at the beginning of the
program, the FY 2027 shows a zero budget for the year. $9.4M of expenditures are planned for 2022
SPLOST during FY 2027. The largest expenditure planned for FY 2027 is $2.1M for resurfacing, while
funds are allocated for several other projects including facility improvements, sidewalks/trails, 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 2027 budget proposes to use a total $1,366,227
of those committed funds. This includes $219K for debt, $107K for retirement, $490K for vehicle
replacements, $250K for health insurance expenses, and $300K for capital improvements.
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