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SPLOST 8: county staff report $24.6M remaining; commissioners discuss access rules and potential uses
Summary
Staff updated the board on SPLOST 8 project expenditures and balances, reporting $24.6 million remaining as of April 30 and explaining that municipal projects must be completed before the county can access excess funds; commissioners discussed possible uses including jail funding and pursuing grants for Blue Bridge improvements.
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County staff briefed the board on the status of Special-Purpose Local-Option Sales Tax (SPLOST) 8, which voters approved in 2019, reviewing project tiers, expenditures and remaining balances.
Staff said SPLOST 8 originally estimated $55 million in proceeds over six years. After tier-two projects and specific allocations (including $2.1 million for the public safety complex/E-911/EMA), staff reported approximately $24.6 million in remaining funds as of April 30 held across accounts. Staff described completed items (public safety radio system; ambulances; public health facility) and projects still in progress (library renovation and superior court records preservation). Public Works and finance staff noted equipment/technology spending had exceeded budget in one category.
Commissioners discussed the conditions for accessing excess funds: municipal projects must be completed and funded before county access, per the referendum distribution rules and intergovernmental agreements. Commissioners explored whether remaining funds could be used for a county jail and discussed working with the cities to confirm project statuses; staff noted that if projects are infeasible they must be the subject of an ordinance and possibly an election to reallocate funds. Commissioners also asked staff to track interest earned on SPLOST reserves (staff cited roughly $70,000 per month in interest) and to estimate paving and project costs. Staff agreed to provide more detailed benchmarking and to return with refined recommendations at the next meeting.
No final reallocation decision was made; commissioners requested more detailed project updates from the cities and a possible ordinance route if projects need to be abandoned and voters asked to reallocate excess funds.

