Budgets for all funds, see attachments

General Fund

Water Enterprise Fund

SPLOST

TSPLOST

 

 

General Fund shows an entry for State Government Grants, this is the LMIG grant we get for streets from GDOT.

 

Note, SPLOST & TSPLOST monies can only be used for certain expenses. Explanation below. In short I've set up TSPLOST & SPLOST for paying for Grass cutting and the Electric bill for the street lights. by doing so frees up some $17,000.00

 

SPLOST qualifying expenditures:

Types of Projects Only certain types of projects are eligible under the law for SPLOST funding.

The types of projects that may be funded through a SPLOST are:

  1. Roads, streets, and bridges, which may include sidewalks and bicycle paths;
  2. A capital outlay project in the special district consisting of a courthouse or administrative buildings; a civic center; a local or regional jail, correctional institution, or other detention facility; a library; a coliseum; local or regional solid waste handling facilities; local or regional recovered materials processing facilities; or any combination of such projects;
  3. A capital outlay project to be operated by a joint authority or authorities of the county and one or more qualified municipalities within the special district;
  4. A capital outlay project to be owned or operated or both by the county, one or more qualified municipalities in the special district, one or more local authorities in the special district, or any combination thereof;
  5. A capital outlay project consisting of a cultural, recreational, or historic facility or a facility for some combination of these purposes;
  6. A water or sewer capital outlay project, or combination thereof, to be owned or operated by a county water and sewer district and one or more qualified municipalities in the special district;
  7. The retirement of existing general obligation debt of the county, one or more qualified municipalities, or any combination thereof;
  8. A capital outlay project within the special district consisting of public safety or airport facilities, or both, or related capital equipment used to operate such facilities, or any combination of such purposes;
  9. A capital outlay project within the special district consisting of capital equipment for use in voting in official elections or referenda;
  10. A capital outlay project within the special district consisting of any transportation facility designed for the transportation of people or goods, including but not limited to railroads, port and harbor facilities, mass transportation facilities, or any combination thereof;
  11. A capital outlay project within the special district consisting of a hospital or hospital facility owned by the county, a qualified municipality or a hospital authority and operated by such county, municipality, or hospital authority, or by a nonprofit, tax-exempt organization through a lease or contract with the county, municipality or hospital authority; or
  12.  Any combination of two or more of the above projects.

 

TSPLOST qualifying expenditures

Funds can be spent on “transportation purposes”.

O.C.G.A. 48-8-260(5): (5) 'Transportation purposes' means and includes roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b) of Code Section 48-8-121(see below), and all accompanying infrastructure and services necessary to provide access to these transportation facilities, including new general obligation debt and other multiyear obligations issued to finance such purposes. Such purposes shall also include the retirement of previously incurred general obligation debt with respect only to such purposes, but only if an intergovernmental agreement has been entered into under this part.

Code Section 48-8-121(b)(1):  If the resolution or ordinance calling for the imposition of the tax specified that the proceeds of the tax are to be used in whole or in part for capital outlay projects consisting of road, street, and bridge purposes, then authorized uses of the tax proceeds shall include:  (A) Acquisition of rights of way for roads, streets, bridges, sidewalks, and bicycle paths; (B) Construction of roads, streets, bridges, sidewalks, and bicycle paths; (C) Renovation and improvement of roads, streets, bridges, sidewalks, and bicycle paths, including resurfacing; (D) Relocation of utilities for roads, streets, bridges, sidewalks, and bicycle paths; (E) Improvement of surface-water drainage from roads, streets, bridges, sidewalks, and bicycle paths; and (F) Patching, leveling, milling, widening, shoulder preparation, culvert repair, and other repairs necessary for the preservation of roads, streets, bridges, sidewalks, and bicycle paths. (2) Storm-water capital outlay projects and drainage capital outlay projects may be funded pursuant to subparagraph (a)(1)(D) of Code Section 48-8-111 or in conjunction with road, street, and bridge capital outlay projects.