schedule of projects constructed with special purpose ... - coweta splost · expenditures reported...

• COWETA COUNTY, GEORGIA • SCHEDULE OF PROJECTS CONSTRUCTED WITH SPECIAL PURPOSE LOCAL OPTION SALES TAX

Year Ended September 30, 2014

~ ORIGINAL CURRENT EXPENDITURES • PROJECT ESTIMATED COSTS ESTIMATED COSTS PRIOR YEARS (1) CURRENT YEAR

Special Local Option Sales Tax V - January 1, 2002 Court complex $ 35,000,000 $ 35,000,000 $ 33,957,967 $ 743,210 • Recreation 5,000,000 5,000,000 4,918,035 -Libraf'i 8,000,000 8,000,000 9,746,832

Public safety buildings and equipment 9,000,000 9,000,000 9,270,224

Roads and bridges 20,405,300 20,405,300 8,748,742 2,184,412

" Intergovernmental

Newnan 31 , 140,000 31 , 140,000 12,254,055 -Senoia 3, 120,000 3,120,000 1,392,061

Grantville 2,868,000 2,868,000 1,156,784 Moreland 506,000 506,000 357,820 - .. Palmetto 422,000 422,000 318,605

Sharpsburg 375,000 375,000 220,570 Turin 310,000 310,000 186,261 Haralson 203,000 203,000 137,246 • Total Intergovernmental 38,944,000 38,944,000 16,023,402 .

$ 116,349,300 $ 116,349,300 $ 82,665,202 $ 2,927,622

Special Local Option Sales Tax VI. January 1, 2007 • Court complex $ 10,000,000 $ 8,000,000 $ 7,967,622 $ Recreation 9,000,000 9,000,000 9,1 05,376 7,257 Public safety buildings and equipment 6,500,000 6,500,000 5,232,060 516,443 • Historic courthouse rehabilitation 7,500,000 7,500,000 7,406,295 46,047 Roads and bridges 53,582,690 53,582,690 43,317,330 7,531 ,560 Geographic information system 750,000 750,000 749,732 Record retention center 1,250,000 1,250,000 1,479,712 Intergovernmental

Newnan 31,990,392 31 ,990,392 28,017,745 Senoia 3,634, 110 3,634, 110 3, 182,817 Grantville 3,019,894 3,019,894 2,644,876 - .1 Moreland 934, 119 934,119 818,118 -Palmetto 831,752 831 ,752 728,463 Sharpsburg 575,827 575,827 504,319 Turin 486,253 486,253 425,869 Haralson 358,293 358,293 313,799 Total Intergovernmental 41 ,830,640 41 ,830,640 36,636,006 0

$ 130,413,330 $ 128,413,330 $ 111 ,894,134 $ 8, 101 ,307

-Note 1: The prior year column has been restated to appropriately include all previous years expenditure activity.

---83

-

COWETA COUNTY, GEORGIA SCHEDULE OF PROJECTS CONSTRUCTED WITH SPECIAL PURPOSE LOCAL OPTION SALES TAX


ORIGINAL CURRENT ~ PROJECT ESTIMATED COSTS ESTIMATED COSTS 2012

Special Local Option Sales Tax Vil -January 1, 2013 Transportation projects $ 66,906,000 $ 66,906,000 $

Recreation projects 6,250,000 6,250,000 Sheriff projects 4,000,000 4,000,000 311 ,990 Fire projects 3,500,000 3,500,000 Emergency Management projects 400,000 400,000 Intergovernmental

Newnan 31,140,000 31 ,140,000 Senoia 3,120,000 3,120,000 Grantville 2,868,000 2,868,000 Moreland 506,000 506,000 Palmetto 422,000 422,000 Sharpsburg 375,000 375,000 Turin 310,000 310,000 Haralson 203 000 203 000 Total Intergovernmental 38 944 000 38 944 000

120,000,000 $ __ 12(),000,000 $ 311 ,990

Reconciliation of Expenditures for SPLOST

Statement of Revenues, Expenditures and Changes in Fund Balance (page 5)

Expenditures Transfers out

Subtotal

Less items not included as expenditures on SPLOST schedule below:

Reimbursements from other governments

Subtotal of adjustments

Expenditures reported on Splost schedule below

Schedule of Projects Constructed With Special Purpose Local Option Sales Tax (page 80 & 81)

SplostV

SplostVI

Splost VII

Total

84

AMOUNT EXPENDED

~ ~ 2013 2014

$ 10,419 $ 4,506,860 79,953

583,695 128,149

51 ,463 404,444

3,701,867 5,225,701 378,104 533,747 328,014 463,037

46,109 65,089 46,167 65,171 46,167 65,171 46,167 65,171 24 065 33971

4 616 660 6 517 057

$ 5,262,237 $ 11,636,463

24,354,611

24,354,611

(1 ,689,219)

(1 689219)

$ 22~392

$ 2,927,622

8,101 ,307

11,836,463

22~392

TOTAL

$ 4,517,279 79,953

1,023,834

455,907

8,927,568 911,851 791 ,051 111 ,198 111 ,338 111,338 111 ,338 58036

_$ __ 1_1.133.717

$ 17,210,690



ORIGINAL CURRENT EXPENDITURES

PROJECT ESTIMATED COSTS ESTIMATED COSTS PRIOR YEARS CURREN:'f YEAR

Special Local Option Sales Tax V - January 1, 2002 Court complex $ 35,000,000 $ 35,000,000 $ 33,062,124 $ 895,843

Recreation 5,000,000 5,000,000 4,918,035

Library 8,000,000 8,000,000 9,703,758 43,074

Public safety buildings and equipment 9,000,000 9,000,000 9,303,297 (33,073)

Roads and bridges 20,405,300 20,405,300 8,578,781 169,961

Intergovernmental

Newnan 31 ,140,000 31 , 140,000 12,254,055

Senoia 3,120,000 3,120,000 1,392,061

Grantville 2,868,000 2,868,000 1,156,784

Moreland 506 ,000 506,000 357,820

Palmetto 422,000 422,000 318,605

Sharpsburg 375,000 375 ,000 220,570

Turin 310,000 310,000 186,261

Haralson 203,000 203,000 137,246

Total Intergovernmental 38 ,944 ,000 38,944,000 16,023,402

$ 116,349,300 $ 116,349,300 $ 81,589,397 $ 1,075 ,805

Special Local Option Sales Tax VI - January 1, 2007 Court complex $ 10,000,000 $ 8,000,000 $ 7,967,622 $ Recreation 9,000,000 9,000,000 8,840,629 264,747

Public safety buildings and equipment 6,500,000 6,500,000 4,222,912 1,009,148

Historic courthouse rehabilitation 7,500 ,000 7,500,000 7,388,976 17,319

Roads and bridges 53,582,690 53,582,690 34,789,691 8,527,639

Geographic information system 750,000 750,000 718,732 31,000

Record retention center 1,250,000 1,250,000 1,479,712

Intergovernmental

Newnan 31 ,990,393 31 ,990,393 21,936,622 1,232,833

Senoia 3,634,110 3,634, 110 2,492,001 140,050

Grantville 3,019,894 3,019,894 2,070,818 116,379

Moreland 934, 119 934, 119 640,549 35,999

Palmetto 831 ,751 831 ,751 570,353 32,054

Sharpsburg 575,827 575,827 394,859 22, 191

Turin 486,253 486 ,253 333,436 18,739 Haralson 358,292 358 ,292 245,690 13,808 Total Intergovernmental 41 ,830,640 41 ,830,640 28,684,328 1,612,052

$ 130,413,330 $ 128,413,330 $ 94,092,603 $ 11,461,905

80

I I COWETA COUNTY, GEORGIA

SCHEDULE OF PROJECTS CONSTRUCTED WITH SPECIAL PURPOSE LOCAL OPTION SALES TAX Year Ended September 30, 2013

I ORIGINAL CURRENT AMOUNT EXPENDED PROJECT ESTIMATED COSTS ESTIMATED COSTS PRIOR YEARS TOTAL

I Special Local Option Sales Tax VII -January 1, 2013

Transportation projects $ 66,906,000 $ 66,906,000 $ - $

Recreation projects 6,250,000 6,250,000

I Sheriff projects 4,000,000 4,000,000 311,990 583,695 Fire projects 3,500,000 3,500,000 10,419 Emergency Management projects 400,000 400,000 51,463 Intergovernmental

I Newnan 31 , 140,000 31 , 140,000 3,701 ,867 Senoia 3,120,000 3, 120,000 378, 104

Grantville 2,868,000 2,868,000 328,014 Moreland 506,000 506,000 46, 109

I Palmetto 422,000 422,000 46,167 Sharpsburg 375,000 375,000 46,167 Turin 310,000 310,000 46, 167 Haralson 203,000 203,000 24,065

I Total Intergovernmental 38,944,000 38,944,000 4,616,658 $ 120,000,000 $ 120,000,000 $ 311,990 $ 5,262,236

I Total $ 17,799,946

I Reconciliation to the Financial Statements (page 5) : SPLOST expenditures included above $ 17,799,946

I Payments for debt service - principal since expenditures of debt proceeds were previously reported as SPLOST expenditures 10,575,000

Expenditures paid from contributions from developers 74,774

I Expenditures paid from other governments ____ 9_95--',_95_6_

Total expenditures reported in the financial statements =$====2=9=,4=45='=67=6=

I I I I I I 81

I

I COWETA COUNTY, GEORGIA I

SCHEDULE OF PROJECTS CONSTRUCTED WITH SPECIAL PURPOSE LOCAL OPTION SALES TAX Year Ended September 30, 2012

I ORIGINAL CURRENT EXPENDITURES

PROJECT ESTIMATED COSTS ESTIMATED COSTS PRIOR YEARS CURRENT YEAR

Special Local Option Sales Tax V - January 1, 2002 I Court complex $ 35,000,000 $ 35,000,000 $ 32,846,429 $ 215,695

Recreation 5,000,000 5,000,000 4,918,035

Library 8,000,000 8,000,000 9,867,032 (163,274)

I Public safety buildings and equipment 9,000,000 9,000,000 9,293,944 9,353

Roads and bridges 20 ,405,300 20,405,300 8,578,781

Intergovernmental Newnan 31 ,140,000 31,1 40,000 12,254.055 - I Senoia 3,120,000 3,120,000 1,392,061 -GranMlle 2,868,000 2,868,000 1,156,784

Moreland 506,000 506,000 357,820

Palmetto 422,000 422,000 318,605 - I Sharpsburg 375,000 375,000 220 ,570 -Turin 310,000 310,000 186,261

Haralson 203,000 203,000 137,246 -

• Total Intergovernmental 38,944,000 38,944,000 16,023,402 -$ 116,349,300 $ 116,349,300 $ 81 ,527,623 $ 61 ,774

Special Local Option Sales Tax VI - January 1, 2007 I Court complex $ 10,000,000 $ 8,000,000 $ 7,967,622 $

Recreation 9,000,000 9,000,000 7,778,401 1,062,228

Public safety buildings and equipment 6,500,000 6,500,000 3,082 ,760 1,140,1 52 I Historic courthouse rehabilitation 7,500,000 7,500,000 7,393,629 (4,653) Roads and bridges 53,582 ,690 53,582,690 31 ,067,997 3,721 ,694

Geographic information system 750,000 750,000 718,732 -

I Record retention center 1,250,000 1,250,000 1,479,712 -Intergovernmental

Newnan 31 ,990,393 31,990,393 21 ,936,622 4,848,291 Senoia 3,634,110 3,634,110 2,492 ,001 550,766 I Grantville 3,019,894 3,019,894 2,070,818 457,679 Moreland 934, 119 934,119 640,549 141 ,570 Palmetto 831 ,751 831 ,751 570,353 126,056 Sharpsburg 575,827 575,827 . 394,859 87,269 I Turin 486,253 486,253 333,436 73,694 Haralson 358,292 358,292 245,690 54,301 Total Intergovernmental 41 ,830,640 41,830,640 28,684,328 6,339,625

I $ 130,413,330 $ 128,413,330 $ 88,173,181 $ 12,259,046

I I I

77 I I

I'

• • COWETA COUNTY, GEORGIA SCHEDULE OF PROJECTS CONSTRUCTED WITH SPECIAL PURPOSE LOCAL OPTION SALES TAX

• Year Ended September 30, 2012

ORIGINAL CURRENT AMOUNT EXPENDED PROJECT ESTIMATED COSTS ESTIMATED COSTS YEAR 1 TOTAL

• 2012 Special Local Option Sales Tax VII -January 1, 2013 Transportation projects $ 66,906,000 $ 66,906,000 $ - $ Recreation projects 6,250,000 6,250,000

• Sheriff projects 4,000,000 4,000,000 311 ,990 311,990 Fire projects 3,500,000 3,500,000 Emergency Management projects 400,000 400,000

• Intergovernmental Newnan 31 ,140,000 31,140,000 Senoia 3, 120,000 3,1 20,000 Grantville 2,868,000 2,868,000

' Moreland 506,000 506,000 Palmetto 422,000 422,000 Sharpsburg 375,000 375,000 Turin 310,000 310,000

• Haralson 203,000 203,000 Total Intergovernmental 38,944,000 38,944,000

$ 120,000,000 $ 120,000,000 $ 311,990 $ 311 ,990

• Total $ 12,632,810

• Reconciliation to the Financial Statements (page 5) :

• SPLOST expenditures included above $ 12,632,810

Payments for debt service - principal since expenditures of debt proceeds were previously reported as SPLOST expenditures 10, 175,000

• Senoia

Expenditures paid from contributions from developers 14,510 Expenditures paid from state grant ____ 1 ...... 1_46_.,_77_5_

Total expenditures reported in the financial statements =$====2=3=,9=69='=09=5=

• • • • • •• 78

•



ORIGINAL CURRENT EXPENDITURES PROJECT ESTIMATED COSTS ESTIMATED COSTS PRIOR YEARS CURRENT YEAR

Special Local Option Sales Tax V - 2002 Court complex $ 35,000,000 $ 32,700,000 $ 32,692,660 $ 153,769 Recreation 5,000,000 5,000,000 4,904,835 13,200 Library 8,000,000 8,000,000 9,351,317 515,715 Public safety buildings and equipment 9,000,000 9,000,000 9,211,855 82,089 Roads and bridges 20,405,300 20,405,300 8,578,781

I Intergovernmental

Newnan 15,750,000 12,690,961 12,254,055 Senoia 1,789,200 1,441,694 1,392,061 Grantville 1,486,802 1,198,028 1, 156,784

I Moreland 459,902 370,578 357,820 Palmetto 409,499 329,965 318,605 Sharpsburg 283,496 228,434 220,570 Turin 239,399 192,902 186,261

I Haralson 176,401 142, 139 137,246 Total Intergovernmental 20,594,700 16,594,700 16,023,402

$ 98,000,000 $ 91,700,000 $ 80,762,850 $ 764,773

• Special Local Option Sales Tax VI· 2007 Court complex $ 10,000,000 $ 10,000,000 $ 7,967,622 $

Recreation 9,000,000 9,000,000 7,427,682 350,719

• Public safety buildings and equipment 6,500,000 6,500,000 1,624,953 1,457,807 Historic courthouse rehabilitation 7,500,000 7,500,000 7,312,024 81,605 Roads and bridges 53,582,690 53,582,690 26,625,465 4,442,532 Geographic information system 750,000 750,000 709,085 9,647

• Record retention center 1,250,000 1,250,000 1,479,712

Intergovernmental Newnan 31,990,393 31,990,393 17,510,964 4,425,658

Senoia 3,634,109 3,634, 109 1,989,246 502,755

I Grantville 3,019,895 3,019,895 1,653,036 417,782

Moreland 934,119 934,119 511,320 129,229

Palmetto 831,752 831,752 455,286 115,067

Sharpsburg 575,826 575,826 315,197 79,662

I Turin 486,253 486,253 266,166 67,270

Haralson 358,293 358,293 196,123 49,567 Total Intergovernmental 41,830,640 41,830,640 22,897,338 5,7861991

$ 130,413,330 $ 130,413,330 $ 76,043,881 $ 12, 129,301

I Total $ 12,894,074

Reconciliation to the Financial Statements (page 5) :

I SPLOST expenditures included above $ 12,894,074

Payments for debt service - principal since expenditures of debt proceeds were previously reported as SPLOST expenditures 9,800,000

I Expenditures paid from contributions from developers 45,084 Total expenditures reported in the financial statements $ 22,739,158

I I 77

I




Special Local Option Sales Tax V • 2002 Court complex $ 35 ,000,000 $ 32,700,000 $ 32,692,660 $ - (1) Recreation 5,000,000 5,000,000 4,904,835 Library 8,000,000 8,000,000 8,902,928 448,389 (2) Public safety buildings and equipment 9,000,000 9,000,000 9,1 20,923 90,932 (2) Roads and bridges 20,405,300 20,405,300 8,808,441 (229,660) (3)

Intergovernmental Newnan 15,750,000 12,690,961 12,254,055 Senoia 1,789,200 1,441 ,694 1 ,~92 , 06 1

Grantville 1,486,802 1,198,028 1,156,784 Moreland 459 ,902 370,578 357,820 Palmetto 409,499 329,965 318,605 Sharpsburg 283,496 228,434 220,570 Turin 239 ,399 192,902 186,261 Haralson 176,401 142,139 137, 246 Total Intergovernmental 20,594,700 16,594,700 16,023,402

$ 98,000,000 $ 91 ,700,000 $ 80,453 , 189 $ 309,661

Special Local Option Sales Tax VI • 2007 Court complex $ 10,000 ,000 $ 10,000,000 $ 7,746,517 $ 221 ,1 05 (1) Recreation 9,000,000 9,000,000 6,513 ,327 914,355 (4) Public safety buildings and equipment 6,500 ,000 6,500,000 570,272 1,054,681 Historic courthouse rehabilitation 7,500,000 7,500,000 3,881 ,779 3,430,245 (5) Roads and bridges 53,582,690 53,582,690 23,1 17, 812 3,507,653 (3) Geographic information system 750,000 750,000 637,403 71 ,682 Record retention center 1,250 ,000 1,250,000 1,479,712 - (6) Intergovernmental

Newnan 31 ,990,391 31 ,990,391 13,060, 170 4,450,793 Senoia 3,634,110 3,634, 110 1,483,636 505 ,610 Grantville 3,019 ,895 3,019,895 1,232,881 420,155 Moreland 934,120 934, 120 381,357 129,963 Palmetto 831 ,752 831 ,752 339,565 115,721 Sharpsburg 575,827 575,827 235,083 80,114 Turin 486 ,253 486,253 198,514 67,652 Haralson 358 ,293 358,293 146,274 49,849 Total Intergovernmental 41 ,830,640 41 ,830,640 17,077,480 5,819,858

$ 130,413,330 $ 130,413,330 $ 61,024,302 $ 15,019 ,579

Reconciliation to the Financial Statements : Total SPLOST expenditures $ 15,329,240

Debt service - principal .9,460,000 State Grant - library 729,856

Contributions from developers 18,089 Total expenditures reported in the financial statements $ 25 ,537 ,185

(1) Reallocated court complex prior year expenditures between SPLOST V and SPLOST VI. Also added interest expense in the amount $1,422, 705 to prior year amounts. (2) Added interest expense to prior year expenditures. Library increased by $934,212 and public safety and equipment increased by $302,208. (3) Transfer road and bridges project cost to SPLOST VI road and bridges. (4) Added interest expense in the amount of $31o,164 to prior year amount. (5) Added interest expense in the amount of $3,381 ,383 to prior year amount. (6) Adjusted prior year amount by $12.

68




Special Local Option Sales Tax V - 2002 Court complex $ 35,000,000 $ 39,000,000 $ 38,231,186 $ 554,575 Recreation 5,000,000 5,000,000 4,904,835 Library 8,000,000 8,000,000 7,761,551 207,165 Public safety buildings and equipment 9,000,000 9,000,000 8,848,546 (27,831) (1) Roads and bridges 20,405,300 20,405,300 9,231,053 (422,612) (2) Intergovernmental

Newnan 12,254,055 Senoia 1,392,061 Grantville 1,156,784 Moreland 357,820 Palmetto 318,605 Sharpsburg 220,570 Turin 186,261 Haralson 137,246 Total Intergovernmental 20,594,700 16,594,700 16,023,402

$ 98,000,000 $ 98,000,000 $ 85,000,573 $ 311,297

Special Local Option Sales Tax VI -2007 Court complex $ 10,000,000 $ 10,000,000 $ 230,711 $ Recreation 9,000,000 9,000,000 4,927,879 1,275,284 Public safety buildings and equipment 6,500,000 6,500,000 88,529 481,743 Historic courthouse rehabilitation 5,048,250 5,048,250 674,352 3,207,427 Roads and bridges 53,582,690 53,582,690 14,058,751 5,677,678 Geographic information system 750,000 750,000 619,902 17,501

Record retention center 1,250,000 1,250,000 1,448,638 31,074 Intergovernmental

Newnan 8,711,574 4,348,596 Senoia 989,635 494,001 Grantville 822,373 410,508 Moreland 254,378 126,979 Palmetto 226,501 113,064 Sharpsburg 156,808 78,275 Turin 132,415 66,099 Haralson 97,570 48,704 Total Intergovernmental 41,830,640 41,830,640 11,391,254 5,686,226

$ 127,961,580 $ 127,961,580 $ 33,440,016 $ 16,376,933

(1) Reimbursement of public safety equipment purchased in a previous year. (2) Transfer road and bridges project cost to SPLOST VI road and bridges.

69

- - -COWETA COUNTY, GEORGIA

SPECIAL LOCAL OPTION SALES TAX FUNDS

- -SCHEDULE OF PROJECTS CONSTRUCTED WITH SPECIAL SALES TAX PROCEEDS


Original Revised Project Estimated Cost Estimated Cost

Special Local Option Sales Tax V-2002: Court complex Recreation library Public safety buildings and equipment Roads and bridges Intergovernmental

Newnan Senoia Grantville Moreland Palmetto Sharpsburg Turin Haralson

Special Local Option Sales Tax VI - 2007: Court complex Recreation Public safety buildings and equipment Historic Courthouse Rehabilitation Roads and bridges Geographic Information System Record Retention Center Intergovernmental

Newnan Senoia Grantville Moreland Palmetto Sharpsburg Turin Haralson

$

~

$

$

35,000,000 $ 5,000,000 8,000,000 9,000,000

20,405,300 20,594.700 98,000,000 ~

10,000,000 $ 9,000,000 6,500,000

. 5,048,250 53,582,690

750,000 1,250,000

41,830,640 127,961,580 $

(a) Reduced by projects costs funded by sources other than SPLOST. (b) Land purchase re-allocated between projects. (c) Certain projects reclassified from 2002 SPLOST to 2007 SPLOST. (d) Certain projects reclassified from 1997 SPLOST to 2002 SPLOST.

35,000,000 5,000,000 8,000,000 9,000,000

20,405,300 20,594,700 98,000,000

10,000,000 9,000,000 6,500,000 5,048,250

53,582,690 750,000

1,250,000 41,830,640

127,961,580

-59-

Prior Years

$

~

$

38,868,693 5,176,185 7,714,805 6,079,761 8,585,595

12,254,055 1,392,061 1, 156,784

357,820 318,605 220,570 186,261 137,246

82.448.441

2,748,403 15,827 81,935

13,607,372 248,295

1,037,504

3,763, 188 427,498 355,245 109,885

97,843 67,737 57,200 42.148

$ 22,660.080

$

~

$

(Restated) Prior Years

38,231,186 4,904,835 4,968,895 7, 129, 138 9,221,573

12,254,055 1,392,061 1, 156,784

357,820 318,605 220,570 186,261 137,246

80.479.029

2,748,403 15,827 81,935

8,811,923 248,295

1,037,504

3,763,188 427,498 355,245 109,885 97,843 67,737 57,200 42,148

$ 17.864,631

Exoenditures

(a) (b) (a,b) (b,d) (c,d)

(a,c)

$

~

$

Current Year

2,792,656 1,719,408

9,480

4,521.544

230,711 2,179,476

72,702 592,417

5,246,828 371,607 411, 134

4,948,386 562,137 467,128 144,493 128,658 89,071 75,215 55.422

$ 15,575,385

$

~

$

Total

38,231, 186 4,904,835 7,761,551 8,848,546 9,231,053

12,254,055 1,392,061 1,156,784

357,820 318,605 220,570 186,261 137,246

85 1000 1573

230,711 4,927,879

88,529 674,352

14,058,751 619,902

1,448,638

8,711,574 989,635 822,373 254,378 226,501 156,808 132,415 97.570

$ 33.440.016

I COWETA COUNTY, GEORGIA SPECIAL LOCAL OPTION SALES TAX FUNDS

I SCHEDULE OF PROJECTS CONSTRUCTED WITH SPECIAL SALES TAX PROCEEDS Year Ended September 30, 2007

I ExQend itu res Original Revised

Project Estimated Cost Estimated Cost Prior Years Current Year Total

I Special Local Option Sales TaxV-2002:

I Court complex $ 35,000,000 $ 35,000,000 $ 38,525,974 $ 342,719 $ 38,868,693 Recreation 5,000,000 5,000,000 5,176,185 5, 176, 185 Library 8,000,000 8,000,000 1,543,196 6, 171,609 7,714,805 Public safety buildings and

I equipment 9,000,000 9,000,000 4,335,377 1 ,744,384 6,079,761 Roads and bridges 20,405,300 20,405,300 4,623,696 3,961,899 8,585,595 I ntergovernm en ta I 20,594,700 20,594,700

I $ 98,000,000 $ 98,000,000

Newnan 11,596,879 657,176 12,254,055

I Senoia 1,317,406 74,655 1,392,061 Grantville 1,094,747 62,037 1,156,784 Moreland 338,630 19, 190 357,820 Palmetto 301,518 17,087 318,605

I Sharpsburg 208,741 11,829 220,570 Turin 176,272 9,989 186,261 Haralson 129,886 7,360 137,246

I $ 69,368,507 ~ 13,079,934 $ 82,448,441

Special Local Option Sales

I Tax VI - 2007: Court complex $ 10,000,000 $ 10,000,000 Recreation 9,000,000 9,000,000 $ 2,748,403 $ 2,748,403

I Public safety buildings and

equipment 6,500,000 6,500;000 15,827 15,827 Historic Courthouse Rehabilitation 5,048,250 5,048,250 81,935 81,935 Roads and bridges 53,582,690 53,582,690 13,607,372 13,607,372

I Geographic Information System 750,000 750 ,000 248,295 248,295 Record Retention Center 1 ,250,000 1,250,000 1,037,504 1,037,504 Intergovernmental 41,830,640 41,830,640

I ~ 127,961,580 $ 127,961,580 ~ 0 Newnan 3,763,188 3,763,188 Senoia 427,498 427,498

I Grantville 355,245 355,245 Moreland 109,885 109,885 Palmetto 97,843 97,843 ~h .............. h .... ,.. 67,737 67,737

I '-11 IOI f..J;:>UUI ~

Turin 57,200 57,200

Haralson 42,148 42,148

I $ 22,660,080 $ 22,660,080

I -59-

I

I

.I

• • •

COWETA COUNTY, GEORGIA SPECIAL LOCAL OPTION SALES TAX FUNDS

SCHEDULE OF PROJECTS CONSTRUCTED WITH SPECIAL SALES TAX PROCEEDS Nine Months Ended September 30, 2006

(Continued)

ExQenditures Original Revised

Project Estimated Cost Estimated Cost Prior Years Current Year

Special Local Option Sales Tax V-2002:

Court complex $ 35,000,000 $ 35,000,000 $ 35,623,249 $ 2,902,725 $ Recreation 5,000,000 5,000,000 5,176,185 Library 8,000,000 8,000,000 1,287,701 255,495 Public safety buildings and

equipment 9,000,000 9,000,000 . 3,423,920 911,457 Roads and bridges 20,405,300 20,405,300 2,551,200 2,072,496 I ntergovern men ta I 20,594,700 20,594,700

~ 9810001000 ~ 9810001000

Newnan 9,202,348 2,394,531 Senoia 1,045,387 272,019 Grantville 868,703 226,044 Moreland 268,710 69,920 Palmetto 239,260 62,258 Sharpsburg 165,640 43, 101 Turin 139,875 36,397 Haralson 1031067 261819

$ 601095)45 ~ 912731262 $

Special Local Option Sales Tax VI - 2007:

Court complex $ 10,000,000 $ 10,000,000 Recreation 9,000,000 9,000,000 Public safety buildings and

equipment 6,500,000 6,500,000 Historic Courthouse Rehabilitation 5,048,250 5,048,250 Roads and bridges 53,582,690 53 ,582,690 Geographic Information System 750,000 750,000 Record Retention Center 1,250,000 1,250,000 Intergovernmental 41 .8301640 4118301640

$ 12719611580 $ 127.961 .580 $ 0 $ 0 $

-60-

Total

38,525,974 5,176,185 1,543, 196

4,335,377 4,623,696

11 ,596,879 1,317,406 1,094,747

338,630 301 ,518 208,741 176,272 1291886

69.368.507

0


SCHEDULE OF PROJECTS CONSTRUCTED WITH SPECIAL SALES TAX PROCEEDS Year Ended December 31, 2005

Expenditures Original Revised

Pro~_ Estimated Cost Estimated Cost Prior Years Current Year - Total

Special Local Option Sales Tax Ill - 1993:

Water and sewer lines $ 14,177,970 $ 12,212,698 $ 12,212,698 $ 12,212,698 Roads and bridges 14,209,690 16,027,820 16,027,820 16,027,820 Recreation 1,161,245 1,343,241 1,343,241 1,343,241 Solid waste transfer station

and landfill 310721048 3.4081000 3.118.212 $ 196.349 313141561 $ 32,620.953 $ 32,991 }59 $ 32, 7011971 $ 196.349 $ 321898.320

Special Local Option Sales Tax IV -1997:

Water and sewer lines $ 4,912,560 $ 4,831,457 $ 4,831,457 $ 4,831,457 Roads and bridges 29,475,360 28,465,000 28,416,580 28,416,580 Recreation 7,368,840 8,400,000 8,561,769 8,561,769 Fire buildings and equipment 7,368,840 6,900,000 7,020,960 7,020,960 I ntergovernm en ta I 2218731800 1816731342

$ 7t999.400 $ 672691799 Georgia Regional Transportation Authority 850,000 850,000

Newnan 14,694, 161 14,694, 161 Senoia 1,128,512 1,128,512 Grantville 1,387,130 1,387, 130 Moreland 429,070 429,070 Palmetto 382,048 382,048 Sharpsburg 264,495 264,495 Turin 223,351 223,351 Haralson 1641575 1641575

~ 6813541108 ~ 681354] 108


Court complex $ 35,000,000 $ 35,000,000 $ 23, 753, 176 $ 11,870,073 $ 35,623,249 Recreation 5,000,000 5,000,000 5,176,185 5, 176, 185 Library 8,000,000 8,000,000 1J105,583 182,118 1,287, 701 Public safety buildings and

equipment 9,000,000 9,000,000 1 ,354,082 2,069,838 3,423,920 Roads and bridges 20,405,300 20,405,300 152,998 2,398,202 2,551,200 Intergovernmental 2015941700 201594}00

$ 9810001000 $ 9810001000 Newnan 6,581,532 2,620,816 9,202,348 Senoia 747,662 297,725 1,045,387 Grantville 621,297 247,406 868,703 Moreland 192,181 76,529 268,710 Palmetto 171,120 68,140 239,260 Sharpsburg 118,467 47,173 165,640 Turin 100,039 39,836 139,875 Haralson 73 713 291354 1031067

$ 401148,035 § 19,9471210 $ 60.0951245

-61-


SCHEDULE OF PROJECTS CONSTRUCTED WITH SPECIAL SALES TAX PROCEEDS Year Ended December 31, 2004

Expenditures Original Revised

Project Estimated Cost Estimated Cost Prior Years Current Year Total

Special Local Option Sales Tax Ill - 1993:

Water and sewer lines $ 14,177,970 $ 12,212,698 $ 12,212,698 $ 12,212,698 Roads and bridges 14,209,690 16,027,820 16,027,820 16,027,820 Recreation 1,161,245 1,343,241 1,343,241 1,343,241 Solid waste transfer station

and landfill 3,072,048 3,408.000 3,060,888 ~ 57,324 3,118.212 $ 32,620,953 $ 32.991. 759 $ 32,644.64 7 $ 57.324 $ 32.701.971

Special Local Option Sales Tax IV - 1997: Water and sewer lines $ 4,912,560 $ 4,831,457 $ 4,831,457 $ 4,831,457 Roads and bridges 29,475,360 28,465,000 21,237,699 $ 7, 178,881 28,416,580 Recreation 7,368,840 8,400,000 8,561,769 8,561,769 Fire protection 7,368,840 6,900,000 5,767,482 1,253,478 7,020,960 Intergovernmental 22,873,800 18,673,342

$ 71,999.400 $ 67.269, 799 Georgia Regional Transportation

Authority 850,000 850,000 Newnan 14,694, 161 14,694, 161 Senoia 1,128,512 1,128,512 Grantville 1,387, 130 1,387, 130 Moreland 429,070 429,070 Palmetto 382,048 382,048 Sharpsburg 264,495 264,495 Turin 223,351 223,351 Haralson 164,575 164 575

$ 59.071,749 ~282.359 $ 68.354.108


Court complex $ 35,000,000 $ 35,000,000 $ 5,939,361 $ 17,813,815 $ 23, 753, 176 Recreation 5,000,000 5,000,000 2,967,459 2,208,726 5,176,185 Library 8,000,000 8,000,000 1,055,820 49,763 1, 105,583 Public safety 9,000,000 9,000,000 758,419 595,663 1,354,082 Roads and bridges 20,405,300 20,405,300 152,998 152,998 Intergovernmental 20,594,700 20,594,700

$ 98,000,000 $ 98,000,000 Newnan 4,234,155 2,347,377 6,581,532 Senoia 481,000 266,662 747,662 Grantville 399,704 221,593 621,297 Moreland 123,638 68,543 192,181 Palmetto 110,088 61,032 171,120 Sharpsburg 76,214 42,253 118,467 Turin 64,359 35,680 100,039 Haralson 47 422 26,291 73.713

$ 16,257,639 $ 23,890,396 $ 40.148,035

-63-

Coweta County, Georgia Special Local Option Sales Tax Funds

Schedule of Projects Constructed with Special Sales Tax Proceeds For the Fiscal Year Ended December 31, 2003

Project

Original Estimated

Cost

Special Local Option Sales Tax III - 1993:

Water and sewer lines $ 14,177,970 Roads and bridges 14,209,690 Recreation 1,161,245

Solid waste transfer station and landfill 3,072,048

$ 32,620,953

Special Local Option Sales Tax IV - 1997:

Water and sewer lines $ 4,912,560 Roads and bridges 29,475,360

Recreation 7,368,840 Fire protection 7,368,840 Intergovernmental 22,873,800

$ 71,999,400

Special Local Option Sales Tax V - 2002:

Court complex $ 35,000,000 Recreation 5,000,000

Library 8,000,000 Public safety 9,000,000 Roads and bridges 20,405,300 Intergovernmental 20,594,700

$ 98,000,000

$

$

$

$

$

-

$

Revised Estimated

Cost

12,212,698 16,027,820

1,343,241

3,408,000 32,991,759

4,831,457 28,465,000

8,400,000 6,900,000

18,673,342 67,269,799

35,000,000 5,000,000 8,000,000 9,000,000

20,405,300 20,594,700

98,000,000

59

$

Prior

Years

12,212,698 16,027,820

1,343,241

2,908,488 $ 32,492,247

$ 4,831,457 16,465,362

8,402,013 4,988,451

18,673,342 $ 53,360,625

$ 4,213,003 1,670,892 1,055,595

564,135

. 2,742,580

$ 10,246,205

Ex.Eenditures

$

$

$

$

$

$

Current

Year

---

152,400 152,400

-4,772,337

159,756

' 779,031 -

5,711,124

1,726,358 1,296,567

225 194,284

2,802,513

6,019,947

Total

$ 12,212,698 16,027,820

1,341,241

3,060,888 $ 32,644,647

$ 4,831,457 21,237,699

8,561,769 5,767,482

18,673,342 $ 59,071,749

$ 5,939,361 2,967,459 1,055,820

758,419

5,545,093

$ 16,266,152

Coweta County, Georgia Special Local Option Sales Tax Funds

Schedule of Projects Constructed with Special Sales Tax Proceeds For the Fiscal Year Ended December 31, 2002

Project

Original Estimated

Cost

Special Local Option Sales Tax III - 1993:

Water and sewer lines $ 14,177,970 Roads and bridges 14,209,690 Recreation 1,161,245 Solid waste transfer

station and landfill 3,072,048 $ 32,620,953


Water and sewer lines $ 4,912,560 Roads and bridges 29,475,360 Recreation 7,368,840 Fire protection 7,368,840 Intergovernmental 22,873,800

$ 71,999,400


Court complex $ 35,000,000 Recreation 5,000,000 Library 8,000,000 Public safety 9,000,000 Roads and bridges 20,405,300 Intergovernmental 20,594,700

$ 98,000,000

$

$

$

$

$

$

Revised Estimated

Cost

12,212,698 16,027,820

1,343,241

3,408,000 32,991,759

4,831,457 28,465,000

8,400,000 6,900,000

18,673,342 67,269,799

35,000,000 5,000,000 8,000,000 9,000,000

20,405,300 20,594,700

98,000,000

94

Prior Years

$ 12,212,698 15,773,356

1,343,241

2,836,307 $ 32, 165,602

$ 4,831,457 12,435,688 8,067,676 4,430,724

18,673,342 $ 48,438,887

$ 3,872,105 ---

-

$ 3,872,105

Expenditures

$

$

$

$

$

-$

Current Year

-254,464

-

72,181 326,645

-4,029,674

334,337 557,727

-4,921,738

340,898 1,670,892 1,055,595

564,135

2,742,580

6,374,100

Total

$ 12,212,698 16,027,820 1,343,241

2,908,488 $ 32,492,247

$ 4,831,457 16,465,362 8,402,013 4,988,451

18,673,342 $ 53,360,625

$ 4,213,003 1,670,892 1,055,595

564,135

2,742,580

$ 10,246,205

Coweta County,_ Georgia Special Local Option Sales. Tax Funds

Schedule of Projects. Constructed with Special Sales Tax Proceeds For the Fiscal Year Ended December 31, 2001

Original Revised Expenditures

Estimated Estimated Prior Current

Project Cost Cost Years Year

Special Local Option Sales Ta"'{ III - 1993:

Water and sewer lines $ 14,177,970 $ 14,177,970 $ 12,212,698 $ -

Roads and bridges 14,209,690 14,209,690 15,772,873 483

Recreation 1,161,245 1, 161,245 1,343,241 -Solid waste transfer

station and landfill 3,072,048 3,072,048 2,783,696 52,611

$ 32,620,953 $ 32,620,953 $ 32, 112,508 $ 53,094


water and sewer lines $ 4,912,560 $ 4,812,560 $ 3,879,226 $ 952,231 Roads and bridges 29,475,360 29,475,360 6,722,304 5,713,384 Recreation 7,368,840 7,368,840 6,639,330 1,428,346 Fire protection 7,368,840 7,368,840 3,002,378 1,428,346 Intergovernmental 22,873,800 22,873,800 14,239,461 4,433,881

$ 71,999,400 $ 71,899,400 $ 34,482,699 $ 13,956, 188


Court complex $ 35,000,000 $ 35,000,000 $ - $ 3,872,105 Recreation 5,000,000 5,000,000 Library 8,000,000 8,000,000 Public safety 9,000,000 9,000,000 Roads and bridges 20,405,300 20,405,300

$ 77,405,300 $ 77,405,300 $ - $ 3,872, 105

43

Total

$ 12,212,698 15,773,356

1,343,241

2,836,307 $ 32,165,602

$ 4,831,457 12,435,688

8,067,676 4,430,724

18,673,342 $ 48,438,887

$ 3,872,105

$ 3,872,105


Vear Ended December 31, 2000


SPLOST #3 Water and sewer lines $ 14, 177,970 $ 14,177,970 $ 12,212,698 $

Roads and bridges 14,209,690 14,209,690 15,760, 198 12,675 Recreation 1, 161,245 1,161,245 1,343,241 Solid waste transfer station and landfill 3,072,048 3,072,048 2,517,120 266,576

TOT AL SPLOST #3 $ 32,620,953 $ 32,620,953 $ 31,833,257 $ 279,251

NQI£ This schedule does not include the portion of the sales tax proceeds passed on to various cities under a distribution agreement.

SPLOST #4 (commenced January 1, 1997) Water and sewer lines $ 4,912,560 $ 4,812,560 $ 2,563,830 $ 1,315,396 Roads and bridges 29,475,360 29,475,360 4,298,581 2,423,723 Recreation 7,368,840 7,368,840 4,638,484 2,000,846 Fire protection 7,368,840 7,368,840 2,309,409 692,969 lntergovermental 22,873,800 22,873,800 10, 130,524 4, 108,937

TOT AL SP LOST #4 $ 71,999,400 $ 71,899,400 $ 23,940,828 $ 10,541,871

40

·····-------~~~~-~ I


Veer Ended December 31, 1999


SPLOST #3 Water and sewer lines $ 14, 177,970 $ 14, 177,970 $ 12,212,698 $

Roads and bridges 14,209,690 14,209,690 15,654,932 105,266 Recreation 1,161,245 1,161,245 1,343,241 Solid waste transfer station and landfill 3,072,048 3,072,048 2,406,431 110,689

TOT Al SPLOST #3 $ 32,620,953 $ 32,620,953 $ 31,617,302 $ 215,955

NO.IE This schedule does not include the portion of the sales tax proceeds passed on to various cities under a distribution agreement.

SPLOST #4 (commenced January 1, 1997) Water and sewer lines $ 4,912,560 $ 4,812,560 $ 2,212,808 $ 351,022 Roads and bridges 29,475,360 29,475,360 2,015, 109 2,283,472 Recreation 7,368,840 7,368,840 2,481,451 2, 157,033 Fire protection 7,368,840 7,368,840 1,396, 193 913,216 lntergovermental 22,873,800 22,873,800 6,291,659 3,838,865

TOT AL SPLOST #4 $ 71,999,400 $ 71,899,400 $ 14,397,220 $ 9,543,608

39

• : r--··-'-·1 • • •


Year Ended December 31, 1998


SPLOST #3 Water and sewer lines $ 14,177,970 $ 14,177,970 $ 12, 172,931 $ 39,767 Roads and bridges 14,209,690 14,209,690 15,501,720 153,212 Recreation 1, 161,245 1, 161,245 1,343,241 Solid waste transfer station and landfill 3,072,048 3,072,048 2, 164,951 241,480

TOT Al SPLOST #3 $ 32,620,953 $ 32,620,953 $ 31, 182,843 $ 434,459 .

NOTE This schedule does not include the portion of the sales tax proceeds passed on to various cities under a distribution agreement.

SPLOST #4 (commenced January 1, 1997) Water and sewer lines $ 4,912,560 $ 4,812,560 $ $ 2,212,808 Roads and bridges 29,475,360 29,475,360 997, 130 1,017,979 Recreation 7,368,840 7,368,840 9,204 2,472,247 Fire protection 7,368,840 7,368,840 558,207 837,986 lntergovermental 22,873,800 22,873,800 2,889,846 3,401,813

TOT AL SPLOST 114 $ 71,999,400 $ 71,899,400 $ 4,454,387 $ 9,942,833

36

schedule of projects constructed with special purpose ... - coweta splost · expenditures reported...

Documents