Macon County presents $120 million five-year CIP and approves $195,292 detention center roof contract

Macon County's financial adviser presented a five-year Capital Improvement Plan on April 14 that projects about $120 million in needs from FY2027–2031 and three funding scenarios showing varying impacts on the county's capital reserves.

Mitch Brigulio of Davenport & Company said Macon County holds a strong credit profile (Moody's AA2 / S&P AA), with an unassigned fund balance of about $48 million and roughly $6.6 million in true excess capacity after earmarking. The five-year CIP assumes $66 million from grants and outside sources and about $54 million in county-funded needs; of the county-funded portion the model assumes roughly $13.8 million will be cash-funded, and a $10 million facility relocation is modeled as debt-financed. Scenario modeling showed a possible $11 million shortfall over five years if no new revenue source is adopted, and Brigulio told commissioners that adopting a quarter-cent sales tax dedicated to capital (estimated at about $2 million annually) would eliminate that shortfall.

Separately, the board approved the low bid from Alcon Roofing for a $195,292 Detention Center roof replacement. The project includes removal of existing membrane and rock, replacement of 13,000 square feet of membrane roof, replacement of 14 skylights, and addition of 400 feet of walk pad. The contract includes a 20-year warranty and was approved by a 5-0 vote; funds were appropriated from fund balance.

County Manager Warren Cabe emphasized that the CIP model is a planning tool and that project estimates such as the $10 million facility relocation can change as design work advances. Commissioners asked about investment earnings on reserves and the timing of when any new revenue source would be needed; Brigulio and Cabe said shortfalls would not appear until the latter part of the five-year horizon, giving staff time to plan.