[PAGE 1]
Welcome
City of Grovetown
Fiscal Year 2025 – 2026
Budget Hearing
May 8, 2025
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[PAGE 2]
Agenda
• Budget Process Methodology
• General Fund Budget
• Water & Sewer Fund Budget
• Stormwater Fund Budget
• SPLOST & Capital Improvement Projects
• Questions
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[PAGE 3]
Methodology
• In Conjunction With Council, Determined 2025 – 2026 Budget Priorities:
Personnel - maintain level of training & certification; wages
o
Parks and Cityscape Improvements – park renovation and expansion
o
Infrastructure Improvement – water line upsizing, new water tower
o
Equipment Improvement – capital asset replacement
o
• Determined Projected Revenue (taxes, fees, etc.) & Fixed Costs (power /
electricity; salaries; etc.)
• Received and Reviewed Department Input
• Meetings With Directors - By-Line Review / Justification for Requests
• Recommended Cuts When Department Requests Exceeded Projected Revenue
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[PAGE 4]
General Notes
• Department requests exceeded projected revenue by $3.0M
cuts required to director requests
o
 sourced 2 new personnel requests;
 most capital equipment requests sourced through SPLOST and other non-General Fund
resources
• If revenues exceed expectations, add back equipment requests, by
priority via budget amendment
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[PAGE 5]
2025 - 2026 Budget Goals & Priorities
• Goals
 Personnel – continue to invest in our people: merit & longevity raises; formal training – shield these from cuts
 Buildings / Facilities Maintenance – invest in our City buildings and infrastructure: Courthouse and City Hall; covering to
provide overhead cover to heavy equipment and vehicles; renovations at various city buildings
 Amenities – Upgrades to Goodale Park and Liberty Park Community Center: multi-use field; paved walking trail, additional
parking, increased security and larger playgrounds
 Infrastructure (primarily thru SPLOST & TSPLOST) – sidewalks; road repairs, & resurfacing; water/sewer lines (new;
upgrade)
 Equipment – Upgrade outdated equipment and extend service provided with new equipment
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[PAGE 6]
2025 - 2026 General Fund
Projected Revenue
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[PAGE 7]
2025 - 2026 General Fund Budget
Projected Revenues
2025-2026
Revenue Sources Revenues (projected)
Property Taxes $ 4,405,000
Local Option Sales Tax 4 ,300,000
Other Taxes 3 ,223,000
Garbage Fees 1 ,810,000
LMIG 170,000
Fines & Forfeitures 457,000
Licenses, Fees & Permits 465,000
Miscellaneous 485,000
Total $ 15,315,000
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[PAGE 8]
2025 - 2026 General Fund Budget
Projected Revenues
Total Projected Revenues - $15,315,000
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[PAGE 9]
2025 - 2026 General Fund
Projected Expenditures
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[PAGE 10]
2025 - 2026 General Fund Budget
Projected Expenditures
2025-2026
Proposed Budgets Expenses (projected)
General Government $ 4,285,383
Public Works 3 ,100,744
Public Safety 5 ,239,840
Recreation & Leisure 1,596,671
Planning & Zoning 768,423
Municipal Court 323,939
Total $ 15,315,000
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[PAGE 11]
2025 - 2026 General Fund Budget
Projected Expenditures
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[PAGE 12]
2025-2026 General Fund Budget
Summarized
Projected Revenue Projected Expenditures
% of 2025-2026 % of 2025-2026
Revenue Sources Total Revenues (projected) Proposed Budgets Total Expenses (projected)
Property Taxes 29% $ 4 ,405,000 General Government 29% $ 4 ,285,383
Local Option Sales Tax 28% 4,300,000
Public Works 20% 3,100,744
Other Taxes 21% 3,223,000
Public Safety 34% 5,239,840
Garbage Fees 12% 1,810,000
Recreation & Leisure 10% 1,596,671
LMIG 1% 1 70,000
Planning & Zoning 5% 7 68,423
Fines & Forfeitures 3% 4 57,000
Municipal Court 2% 3 23,939
Licenses, Fees & Permits 3% 4 65,000
Total $ 15,315,000
Miscellaneous 3% 4 85,000
Total $ 15,315,000
$15,315,000 (Projected Revenue) - $15,315,000 (Projected Expenditures) = $0
Balanced
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[PAGE 13]
2025 – 2026 Budget
Department Highlights
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[PAGE 14]
Municipal
Mayor & Council Court
Streets / Leis &
General Government CITY OF GROVETOWN FD Sanit Maint Rec
P&D
GENERAL FUND - BUDGET PD
OVERALL Administrative Departments Operating Departments
Account Title TOTAL 1000 1310 2650 3100 3500 4000 5000 6000 7000
511100 Salaries & Wages 8 ,002,513 831,252 52,803 151,716 2,003,324 2,009,329 1,360,886 81,257 1,109,273 402,673
511300 Overtime 3 56,744 - - - 100,166 140,653 65,925 - 50,000 -
512100 Health & Life Insurance 1 ,102,500 1,102,500 - - - - - - - -
512400 Retirement 1 74,046 174,046 - - - - - - - -
512600 Unemployment Insurance 9 ,000 9,000 - - - - - - - -
512700 Workers Compensation 1 50,000 150,000 - - - - - - - -
521100 Official/Administrative Services 2 40,200 98,000 - 142,200 - - - - - -
521200 Professional Services 5 15,904 209,500 - - 5,000 19,904 2,500 - - 279,000
521300 Technical Services 2 71,931 154,451 - 2,564 36,372 54,536 2,500 - 13,948 7,560
522130 Janitorial Service 3 4,680 16,800 - 7,680 - 2,400 - - - 7,800
522200 Repairs and Maintenance 3 59,046 7,700 - 1,800 41,846 104,700 80,000 20,000 95,500 7,500
522320 Rental of equipment and vehicles 1 1,500 - - - - - - - 11,500 -
523100 Prop, Veh, & Gen Liability Insurance 247,000 247,000 - - - - - - - -
523200 Communication 8 7,109 79,160 1,129 4,320 2,500 - - - -
523300 Advertising Fees 2 22,500 20,000 - 500 16,500 5,500 1,000 - 177,500 1,500
523500 Travel Costs & Reimbursements 8 7,820 49,170 - 3,200 11,000 6,400 2,050 1,000 6,000 9,000
523600 Dues, Fees, Subscriptions 1 49,342 47,250 - 3,800 55,242 12,560 1,000 - 6,300 23,190
523700 Education & Training 7 4,655 12,000 - 2,300 10,900 21,955 3,500 2,500 7,500 14,000
523900 Drug Testing 8 ,000 8,000 - - - - - - - -
531100 Supplies 1 27,250 19,500 - 3,800 24,700 26,250 17,000 4,000 24,000 8,000
531220 Natural Gas & Water 8 5,000 85,000 - - - - - - - -
531230 Electricity 4 70,000 470,000 - - - - - - - -
531270 Gasoline & Other Fuels 1 93,000 - - - 75,000 22,000 56,000 4,000 30,000 6,000
531600 Small Equipment 2 25,225 5,000 - 3,250 58,760 48,715 35,100 30,600 42,800 1,000
531590 Garbage Disposal Service 1 ,239,600 - - - - - 1,239,600 - - -
531700 Uniforms/Other Supplies 1 31,550 1,200 - - 17,000 46,360 40,240 3,200 22,350 1,200
542000 Capital Equipment 3 02,834 - - - 255,948 - 46,886 - - -
579000 Contingency 4 36,051 401,051 35,000 - - - - - - -
Total 1000 1 5,315,000 4,197,580 87,803 323,939 2,716,078 2,523,762 2,954,187 146,557 1,596,671 768,423
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[PAGE 15]
2025 - 2026 Water & Sewer Fund
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[PAGE 16]
2025 – 2026 Water - Sewer Fund
Proposed Budget
Estimated Water Sewer Revenues $ 6,634,500
Water Department Expenses 3,795,161
Sewer Department Expenses 1,335,735
Net Revenues - Operations $ 1,503,604
Debt Service Requirement 631,040
Net Projected Cash Flow $ 8 72,564
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[PAGE 17]
City of Grovetown
Budget TOTAL BUDGET
Fund 500 Water Sewer Fund 3,795,161
Department 4400 Water Department
Account Title Amount
511100 Salaries & Wages 1,269,508
511300 Overtime 61,498
512100 Health & Life Insurance 471,000
512400 Retirement 76,194
512600 Unemployment Insurance 1,050
512700 Workers Compensation 55,000
521100 Official/Administrative Services -
521200 Professional Services 156,500
521300 Technical Services 70,121
522130 Janitorial Service -
522200 Repairs and Maintenance 246,500
522320 Rental of equipment and vehicles 1,000
523100 Prop, Veh, & Gen Liability Insurance 100,000
523200 Communication 35,000
523300 Advertising Fees 1,000
523500 Travel Costs & Reimbursements 5,500
523600 Dues, Fees, Subscriptions 61,137
523700 Education & Training 6,400
523900 Drug Testing
531100 Supplies 25,940
531220 Natural Gas & Water -
531230 Electricity 60,000
531270 Gasoline & Other Fuels 38,000
531510 Water Purchased 685,000
531600 Small Equipment 166,900
531700 Uniforms/Other Supplies 16,913
542000 Capital Equipment -
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579000 Contingency 185,000

[PAGE 18]
City of Grovetown
Budget TOTAL BUDGET
Fund 501 Water Sewer Fund 1,335,735
Department 4330 Sewer Department
Account Title Amount
511100 Salaries & Wages 455,240
511300 Overtime 29,404
512100 Health & Life Insurance -
512400 Retirement -
512600 Unemployment Insurance -
512700 Workers Compensation -
521100 Official/Administrative Services -
521200 Professional Services 164,700
521300 Technical Services 61,750
522130 Janitorial Service -
522200 Repairs and Maintenance 195,600
522320 Rental of equipment and vehicles 1,000
523100 Prop, Veh, & Gen Liability Insurance -
523200 Communication 13,500
523300 Advertising Fees 1,500
523500 Travel Costs & Reimbursements 3,780
523600 Dues, Fees, Subscriptions 62,137
523700 Education & Training 12,400
523900 Drug Testing -
531100 Supplies 73,500
531220 Natural Gas & Water -
531230 Electricity 192,000
531270 Gasoline & Other Fuels 35,000
531515 Sewer Treatment Purchased -
531600 Small Equipment 20,000
531700 Uniforms/Other Supplies 14,224
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542000 Capital Equipment -

[PAGE 19]
2025 - 2026 Stormwater Fund
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[PAGE 20]
Stormwater Fund
Proposed Budget
Stormwater Revenue $ 408,000
Stormwater Expenses 408,000
Net Surplus (Deficit) $ -
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[PAGE 21]
City of Grovetown
Budget TOTAL BUDGET
Fund 506 Stormwater Fund 4 08,000
Department 4320 Stormwater Dept
Account Title Amount
511100 Salaries & Wages 2 24,080
511300 Overtime 5 ,428
512100 Health & Life Insurance -
512400 Retirement -
512600 Unemployment Insurance -
512700 Workers Compensation -
521100 Official/Administrative Services -
521200 Professional Services 5 9,676
521300 Technical Services 3 2,000
522130 Janitorial Service -
522200 Repairs and Maintenance 5 4,000
522320 Rental of equipment and vehicles 2 ,500
523100 Prop, Veh, & Gen Liability Insurance -
523200 Communication 2 ,000
523300 Advertising Fees -
523500 Travel Costs & Reimbursements 2 ,100
523600 Dues, Fees, Subscriptions 5 00
523700 Education & Training 1 ,450
531100 Supplies 4 ,726
531270 Gasoline & Other Fuels 1 0,000
531600 Small Equipment 5 ,000
531700 Uniforms/Other Supplies 4 ,540
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542000 Capital Equipment -

[PAGE 22]
SPLOST Spend Plan 2025-2026
• Goodale Park and Liberty Park improvements
• Transportation/Public Works – Address needed street repairs
• Water line upgrade - Newmantown Road; cost upwards of $6.5M;
Utilize ARP and GEFA funds; Grant applications pending
• Various equipment across select departments
• Renovations at select buildings
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[PAGE 23]
Capital Improvement Projects
2025 - 2026
• Select Road Repair (LMIG,T-SPLOST and SPLOST)
• Depot Project (ARP funds)
• Water & Sewer Office (W/S and SPLOST)
• Equipment and Vehicles for most department (GF/W&S/SPLOST)
• Sidewalks, Robinson Avenue (SPLOST) - extend to Summerfield
• Liberty Park Expansion (SPLOST)
Next 2-5 Years
• Upgrade Water Lines Along Wrightsboro & Newmantown Road
• New Fire Trucks
• New Fire Station
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[PAGE 24]
2025 – 2026 Budget Recap / TakeAways
• Department Requests Exceeded Projected Revenues by $3.0M
• Funded 2 New Employees
• Protected Current Personnel, Salaries, and Training
• Capital Improvement Primarily Funded through SPLOST (Most Capital Requests Funded)
• Infrastructure and Parks Primary Focus for 2025 - 2026
• Continue to Invest in our Personnel and City Assets
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[PAGE 25]
Questions?
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