Cobb County updates SPLOST status: $48 million remains for 2016 projects; 2022 fund has earned $24 million in interest

On April 22, 2025, staff updated the Cobb County Board of Commissioners on the status of the county’s special purpose local option sales tax (SPLOST) programs, reporting $48 million remaining for voter‑approved 2016 projects and about $24 million in interest earned on the 2022 SPLOST fund.

The update matters because the county is finalizing long-running 2011 and 2016 projects while advancing hundreds of active 2022 projects that affect roads, parks, public safety and county technology. Staff also told the board how SPLOST funds have been used to attract additional grant dollars, increasing the effective funding available for county capital projects.

Bill Volkman, a county staff member who presented the SPLOST overview, said 2016 collections are closed and that the county has earned $13.6 million in interest on that fund versus $9.7 million budgeted; he said the county still holds roughly $74 million in cash as projects are finalized. Volkman reported $134 million in grant revenues associated with the 2016 program, with the Georgia Department of Transportation accounting for about $124 million of that total. He told the board $48 million remains unspent or unencumbered on approved 2016 projects and that the county has spent about $1.1 billion on 2016 SPLOST projects to date.

Volkman also reviewed the 2022 SPLOST, saying the program averages about $17.7 million in sales tax receipts per month over the life of the program and that strong interest rates have yielded roughly $24 million in interest that will be dedicated to SPLOST projects.

Parks and recreation staff provided project highlights. Brent Brantley, a county parks staff member, outlined remaining and completed park projects that are funded through a mix of 2011, 2016 and 2022 SPLOST allocations. He said the Milford Recreation Center—funded in part by 2016 and 2022 SPLOST dollars—has a project budget of about $17.3 million (including land) and is marked complete, with a planned grand opening on May 17. Brantley listed upcoming turf conversions at Lost Mountain Park and Wallace Park, the Fuller's Park synthetic infill conversion (a legacy 2011 project) and other work such as pavilion construction at Hyde Farm and repairs at Miller Arena. He also said the county replaced dehumidification units at aquatic centers and completed a roughly $4.5 million aquatic facilities program.

Kimberly Lumley of ITS reviewed technology and building security projects funded by SPLOST. Lumley reported roughly $44.8 million in 2016 SPLOST allocations for data center, business technology transformation and building security/emergency life‑safety upgrades. She said the county’s new data center and network operations center are in place, that under $1 million of 2016 technology funds remain for the disaster recovery site and redundant Internet circuits, and that the county has deployed more than 900 card readers and about 3,000 security cameras across county facilities.

Transportation staff outlined completion percentages and major projects. A county transportation staff member identified as Drew said the 2011 SPLOST is about 99% complete, with Lower Roswell Road remaining in construction and utility relocation work; he said the department has spent or encumbered the majority of project funds across SPLOST cycles. For the 2016 SPLOST, he said roughly 90.5% of projects are complete, with six projects in preconstruction and nine in construction. For the 2022 SPLOST, staff reported dozens of projects in design or preconstruction (64 projects noted with activity) and 34 in construction, covering intersections, roundabouts, bridges and drainage work. Drew described a resurfacing budget of about $216 million across programs and noted that roughly half the county’s roads—depending on classification—are in need of resurfacing; he said the department is increasingly using treatments such as crack sealing, double micro surfacing and cape seals to extend pavement life at lower cost than full resurfacing.

Staff also described the federal and state grant leverage driven by SPLOST dollars. Volkman and transportation staff said the $74 million in grant leverage associated with the 2016 SPLOST produced an additional $146 million in grant revenue, and that $28 million in 2022 SPLOST funds has leveraged about $95 million in grants; combined, they cited about $241 million in grant revenue leveraged by the two SPLOST programs.

Commissioners asked staff for more detail on remaining project lists and the effect of rising material and labor costs on budgets. Commissioner Burrell asked whether the listed remaining 2016 funds were for projects already approved and whether those projects were still under construction; staff confirmed the remaining dollars are allocated to previously approved projects and some are still under construction. Chair statements and questions led staff to offer to provide a more detailed, written project list by department and to produce an analysis of escalating material and labor costs for projects in 2022.

Staff emphasized that many remaining dollars are already earmarked for specific, voter‑approved projects and therefore not available for alternate uses, and they urged commissioners to consider timing for contracts to lock prices where possible.

Looking ahead, staff said project work will continue through 2025 and beyond for larger transportation and drainage projects, while parks and technology items will move toward punch‑list completion or staged implementation as items such as signage, furniture and equipment arrive. No formal votes or ordinances were taken during the presentation; the session consisted of updates and follow‑up directions from the board.

The board requested further detail on department‑level remaining balances, a written project list, and a follow‑up report on cost pressures and potential mitigation steps.