Athens-Clarke County Commission adopts FY27 budget, approves staff pay increases; manager outlines enterprise funds

The Athens-Clarke County Commission on June 9 approved its fiscal year 2027 budget and a reorganization ordinance after a manager-led presentation on how enterprise funds operate and how they are reflected in the budget.

County Manager Bob Cowell walked commissioners through the enterprise funds — airport, landfill, water and sewer, solid waste and storm water — explaining they operate like businesses funded by user charges rather than general property taxes. Using water and sewer as an example, Cowell said projected FY27 operating revenue is about $82.5 million while projected total spending (operating plus capital) is about $95.5 million; the difference is being covered in FY27 with previously banked fund balance, which Cowell described as restricted for capital and contingency purposes. “The money they collect pays for what it is that they do,” Cowell said.

Why it matters: enterprise funds constrain how revenue is used and tie capital investments to the services that generate the fees. Cowell said capital projects in the utilities program include a $20 million rehabilitate-and-replace sewerline program and that retained net position (reported as unrestricted net position) allows the county to carry balances forward for future work or to provide short-term operating resiliency.

Commissioners voted to adopt the budget ordinance and the reorganization ordinance by voice vote after amending the mayor’s proposed budget. Commissioner Thornton moved the budget; Commissioner Meyers seconded. Several commissioners emphasized that the bulk of funding supports personnel and service delivery: one commissioner noted the budget includes a market-rate increase of 4% for unified-plan employees and a 3%-plus structure for public-safety staff with built-in step/bench adjustments to improve recruitment and retention.

Cowell also explained how enterprise funds can leverage outside funding: when asked about a recent $1.5 million fire-equipment purchase tied to airport operations, he said nearly 90% of that purchase was covered by state and federal grants and the local enterprise fund covered the local share.

Next steps: Cowell and commissioners agreed to deeper work sessions in the fall, beginning with public utilities, to drill into rate impacts, capital programs and how changes to rates or financing would affect customers and projects.

Vote and procedure: The commission approved the budget and companion ordinances in the meeting; the manager and finance team were publicly thanked for preparing the documents.