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Commission reallocates remaining SPLOST funds to create ADA-compliant E‑911 parking lot; finance report shows account activity
Summary
The commission approved reallocating roughly $66,656 from SPLOST projects to fund construction of an ADA‑compliant E‑911 parking lot and heard a finance report noting a $4.7 million tax receipt and a current SPLOST showing a negative balance pending general‑fund advances.
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During the meeting, county finance staff reported receipt of $4,700,000 from the tax commissioner’s office and said $4,000,000 of that had been transferred into an investment account. Staff also reported the SPLOST (T‑SPLOST) account currently shows a negative balance of $462,000, attributed to expected advances that have not yet been made from the general fund.
Staff proposed applying the remaining SPLOST balance (stated in the packet as $66,656.10) to construct an ADA‑compliant parking lot for the county’s E‑911 facility. Auditors advised that SPLOST funds may create a capital asset accounting issue if used directly because the parking lot will be a capital asset; staff indicated they will return any remaining funds to the SPLOST balance after the project. The board moved to reallocate $66,506.10 (as recorded in the motion) to the E‑911 parking lot and approved the motion by voice vote.
The finance presentation also summarized completed and upcoming projects (including MaxxAir Plumbing sanitary-line work and the courthouse renovation beginning phase 1) and noted the county is preparing for the annual audit with an on‑site auditor scheduled in February.
What’s next: Staff will provide a cost estimate and project schedule for the E‑911 lot and reconcile capital‑asset treatment with the auditors; any remaining SPLOST balance will be returned to the SPLOST account.

