City of Toccoa, Georgia
Seat of Stephens County · Approved FY2027 Budget
Basis, stated plainly: every figure on this page comes from the City of Toccoa's Approved FY2027 Budget (the budget year beginning July 1, 2026). The City's FY2025 audit is listed in the source inventory but was not used here: the UGA TED file server that hosts it was down for maintenance (HTTP 503) when this dashboard was built, so no figure below is presented as audited. Where the budget document itself reports a comparison year, that year is labeled FY2026 Approved.
Why the total fell: the budget narrative attributes the $11,561,588 decrease mainly to lower spending in the Water and Wastewater Fund and the ARPA Fund after the completion or near-completion of major wastewater projects. ARPA spending falls from $16,408,757 (FY2026) to $4,400,965 (FY2027), and the budget states all ARPA funds must be expended by December 31, 2026. Rate increases are included for water, wastewater, and solid waste; no natural-gas rate increase is included.
Source: City of Toccoa, Approved FY2027 Budget, Narrative Summary, pp. 1–4. Open the budget document (PDF). ← Back to Peach State Pulse
Budget at a glance
Three groups make up the whole budget. Each group total below is the sum of its funds, and the three groups sum to the printed total — re-added and confirmed exactly.
| Budget group | FY2027 Approved | FY2026 Approved | Change |
|---|---|---|---|
| Operating funds | $41,550,095 | $42,715,325 | −$1,165,230 |
| Reserves and R&E funds | $1,494,078 | $2,032,615 | −$538,537 |
| Special revenue funds | $13,792,168 | $21,749,989 | −$9,857,821 |
| Total budget | $56,836,341 | $66,497,929 | −$11,561,588 |
Operating funds — FY2027
| Fund | FY2027 Approved | FY2026 Approved | Change |
|---|---|---|---|
| General Fund | $13,656,886 | $13,283,432 | +$373,454 |
| Water & Wastewater Fund | $10,069,486 | $12,026,879 | −$1,957,393 |
| Natural Gas Fund | $15,338,213 | $15,476,309 | −$138,096 |
| Solid Waste Fund | $1,950,700 | $1,434,256 | +$516,444 |
| Lake Toccoa Facilities Fund | $534,810 | $494,449 | +$40,361 |
| Operating funds total | $41,550,095 | $42,715,325 | −$1,165,230 |
Reserves and R&E funds — FY2027
| Reserve / R&E fund | FY2027 Approved |
|---|---|
| General Fund reserves | $0 |
| Water R&E | $530,000 |
| Sewer R&E | $114,700 |
| Water Withdrawal Reserves | $300,141 |
| Natural Gas R&E | $523,237 |
| Solid Waste R&E | $15,000 |
| Lake Toccoa Facilities R&E | $11,000 |
| Reserves and R&E total | $1,494,078 |
Source: Approved FY2027 Budget, Budget Summaries, p. 9. Budget document (PDF)
General Fund — $13,656,886
The General Fund is balanced in the budget: revenues and expenditures both total $13,656,886, up $373,454 (+2.8%) from FY2026. The two largest spending departments are Police ($3,449,174) and Fire ($2,806,276) — together $6,255,450, or just under half of General Fund spending.
General Fund revenue — FY2027
| Revenue source | FY2027 Approved | FY2026 Approved |
|---|---|---|
| Taxes | $6,180,692 | $6,049,454 |
| Business licenses | $107,500 | $101,000 |
| Intergovernmental | $88,000 | $80,000 |
| Charges for service | $102,825 | $59,325 |
| Fines & forfeitures | $394,500 | $394,500 |
| Interest income | $81,000 | $88,000 |
| Miscellaneous | $1,111,115 | $794,610 |
| Other financing sources | $5,591,254 | $5,716,543 |
| Total General Fund revenue | $13,656,886 | $13,283,432 |
Within taxes, the largest lines are LOST sales tax ($2,270,656), real property tax, current ($1,290,000), and insurance premium tax ($1,044,000). The budget narrative notes transfers into the General Fund from Water ($1,887,310) and Gas ($3,380,343).
General Fund expenditures — FY2027 (complete department list)
| Department / item | FY2027 Approved | FY2026 Approved |
|---|---|---|
| Police Department | $3,449,174 | $3,232,412 |
| Fire Department | $2,806,276 | $2,606,234 |
| PW–Grounds | $1,200,627 | $986,612 |
| Finance | $1,154,973 | $1,126,864 |
| Streets & Drainage | $792,604 | $531,601 |
| Capital Outlay | $489,047 | $773,291 |
| Public Lands & Buildings | $439,064 | $439,064 |
| Main Street | $344,023 | $323,198 |
| Local Government Support | $335,975 | $301,191 |
| PW–Fleet | $311,960 | $318,810 |
| City Manager | $296,227 | $284,760 |
| Human Resources | $294,105 | $286,465 |
| Public Works Administration | $288,066 | $273,531 |
| Recorder's Court | $216,763 | $210,371 |
| Ritz Theatre | $192,680 | $164,130 |
| City Clerk | $155,945 | $145,588 |
| Right of Way Crew | $132,722 | $126,713 |
| Code Enforcement | $118,419 | $160,634 |
| City Commission | $107,552 | $99,732 |
| Emergency Reserve | $100,300 | $100,300 |
| PW–Cemetery | $85,803 | $109,146 |
| Doyle St Pool | $83,500 | $78,325 |
| City Attorney | $60,000 | $53,864 |
| Parks | $53,689 | $52,431 |
| Debt Service | $50,000 | $50,000 |
| Downtown Maintenance | $43,000 | $74,000 |
| Workers Compensation Reserve | $15,021 | $15,021 |
| Property and Liability Reserve | $15,021 | $15,021 |
| Community Development | $14,000 | $108,773 |
| Interfund Transfers | $8,000 | $233,000 |
| Building Inspection | $2,350 | $2,350 |
| Total General Fund expenditures | $13,656,886 | $13,283,432 |
Source: Approved FY2027 Budget, General Fund Summary, p. 10. Budget document (PDF)
Utilities & services
Water & Wastewater Fund — $10,069,486 (down $1,957,393, −16.3%)
Combined water and sewer sales are projected at $8,910,486 (water sales $7,051,445 + sewerage charges $1,859,041). The fund's drop from FY2026 is driven by the end of $3,552,400 in GEFA loan proceeds; capital outlay falls from $3,552,400 to $0 after completion of major Eastanollee Creek and Water Treatment Plant projects. Water and sewer rate adjustments are projected to generate $411,895 in additional revenue, and $612,000 in GMA Master Lease funding is included for Water Mains equipment.
| Water & Wastewater revenue | FY2027 Approved | FY2026 Approved |
|---|---|---|
| Charges for service | $9,457,486 | $8,474,479 |
| Miscellaneous (GMA Master Lease proceeds, FY2027) | $612,000 | $3,552,400 |
| Total Water & Wastewater revenue | $10,069,486 | $12,026,879 |
| Water & Wastewater expenditure | FY2027 Approved |
|---|---|
| Interfund transfers | $2,673,000 |
| Eastanollee Creek Plant | $2,037,019 |
| Water Treatment | $1,339,262 |
| Water Mains | $1,130,466 |
| Water Taps & Meters | $417,157 |
| Water Administration | $352,965 |
| Water Meter Reading | $283,962 |
| Toccoa Creek Plant | $263,605 |
| Water Valves & Hydrants | $242,001 |
| Water Construction & Inspection | $216,303 |
| Yonah Pump Station | $206,400 |
| Water Lift Stations | $178,382 |
| Davidson Creek | $166,200 |
| Utilities ROW Crew | $128,276 |
| Wastewater Lab | $127,176 |
| Industrial Pretreatment | $91,963 |
| Water Service | $88,869 |
| Elevated Storage | $69,680 |
| Water Lab | $23,000 |
| Booster Pump | $22,700 |
| Gravity Sewers | $11,100 |
| Capital outlay | $0 |
| Total Water & Wastewater expenditure | $10,069,486 |
Natural Gas Fund — $15,338,213 (down $138,096, −0.9%)
All of the fund's revenue is charges for service. The largest single cost is gas purchased for resale ($7,287,442); projected operating margin is $7,453,021, and $523,237 is allocated to Natural Gas R&E. No gas rate increase is included.
| Natural Gas expenditure | FY2027 Approved |
|---|---|
| Gas purchase for resale | $7,287,442 |
| Interfund transfers | $3,903,580 |
| Gas Taps & Meters South | $699,557 |
| Gas Safety Compliance Maintenance Crew | $568,752 |
| Gas Taps & Meters North | $564,636 |
| Gas Administration South | $433,727 |
| Gas Distribution South | $354,729 |
| Gas Piping & Conversion North | $250,214 |
| Gas Transmission Line | $243,483 |
| Gas Meter Reading South | $204,372 |
| Gas Administration North | $181,684 |
| Gas Cathodic Protection | $159,554 |
| Gas Capital Outlay | $140,000 |
| Gas Valves & Regulators | $103,689 |
| Gas Service Operation North | $84,375 |
| Gas Service Operation South | $82,440 |
| Utilities ROW Crew | $75,979 |
| Total Natural Gas expenditure | $15,338,213 |
Solid Waste Fund — $1,950,700 (up $516,444, +36.0%)
Revenue is charges for service ($1,562,200) plus $388,500 in GMA Master Lease funding for a new commercial garbage truck. Solid waste rate increases are projected to generate $114,700.
| Solid Waste expenditure | FY2027 Approved |
|---|---|
| Solid Waste Commercial | $872,591 |
| Solid Waste Residential | $671,862 |
| Interfund transfers | $261,415 |
| Solid Waste Recycling | $144,832 |
| Total Solid Waste expenditure | $1,950,700 |
Lake Toccoa Facilities Fund — $534,810 (up $40,361, +8.2%)
| Item | FY2027 Approved |
|---|---|
| Golf Course Pro Shop | $220,517 |
| Golf Course Maintenance | $245,793 |
| Event Center | $57,500 |
| Interfund transfers | $11,000 |
| Total | $534,810 |
Sources: Approved FY2027 Budget — Water/Wastewater summary p. 21, Natural Gas summary p. 32, Solid Waste summary p. 41, Lake Toccoa summary p. 46, Narrative Summary pp. 2–4. Budget document (PDF)
Capital, grants & SPLOST — $13,792,168
Special revenue funds fall $9,857,821 (−45.3%) from FY2026, almost entirely because ARPA spending winds down. SPLOST VII is the largest capital fund in FY2027 at $6,193,383, and SPLOST VIII appears for the first time at $1,900,000.
| Special revenue fund | FY2027 Approved | FY2026 Approved | Change |
|---|---|---|---|
| ARPA Fund | $4,400,965 | $16,408,757 | −$12,007,792 |
| Grant Fund | $823,000 | $1,026,025 | −$203,025 |
| Hotel/Motel Fund | $75,000 | $88,000 | −$13,000 |
| SPLOST VI | $399,820 | $760,553 | −$360,733 |
| SPLOST VII | $6,193,383 | $3,466,654 | +$2,726,729 |
| SPLOST VIII | $1,900,000 | $0 | +$1,900,000 |
| Special revenue total | $13,792,168 | $21,749,989 | −$9,857,821 |
| Note | Detail |
|---|---|
| ARPA use | Toccoa Creek Wastewater Plant improvements; all funds must be expended by December 31, 2026 |
| Grant Fund use | Safety equipment, wellness programs, performing arts, and Ritz Theatre |
| Hotel/Motel Fund | $75,000 total; Chamber of Commerce support $36,000 for FY2027 |
| SPLOST projects | Wastewater upgrades, pump rebuilds, culvert improvements, and water treatment enhancements across SPLOST VI, VII, and VIII |
Source: Approved FY2027 Budget, Budget Summaries p. 9; SPLOST VI/VII/VIII summaries pp. 55, 57, 59; ARPA summary p. 61; Narrative Summary p. 4. Budget document (PDF)
Staffing
The budget holds total staffing at 183 full-time employees and 4.0 FTE part-time employees, city-wide — the same headline totals the narrative reports for FY2027. By fund, the General Fund accounts for 103 full-time positions and the water utility for 37; Lake Toccoa Facilities accounts for 2 full-time positions plus 3.0 FTE part-time. A 3% salary increase for all employees is included in the budget.
| Staffing measure | FY2027 |
|---|---|
| City-wide, full-time | 183 |
| City-wide, part-time (FTE) | 4.0 |
| General Fund, full-time | 103 |
| Water utility, full-time | 37 |
| Lake Toccoa Facilities, full-time / part-time (FTE) | 2 / 3.0 |
Source: Approved FY2027 Budget, Personnel Allocation pp. 6–8 and Narrative Summary p. 1. Budget document (PDF)
Sources & method
- Single source used: City of Toccoa, Approved FY2027 Budget (66 pages, budget year beginning July 1, 2026), published on the City's website: fy2027_city_of_toccoa_approved_budget.pdf.
- Not used: the City's FY2025 audit (UGA TED-hosted). The TED file server returned HTTP 503 (down for maintenance) during this build, so no audited figure appears on this page. If the audit becomes reachable, audited actuals can be added as a separate, clearly labeled section.
- Sum checks: every total on this page was re-added from its shown parts and matches the budget's printed total exactly — the three budget groups ($41,550,095 + $1,494,078 + $13,792,168 = $56,836,341), General Fund revenue and expenditures ($13,656,886 each), Water & Wastewater ($10,069,486), Natural Gas ($15,338,213), Solid Waste ($1,950,700), Lake Toccoa ($534,810), and special revenue ($13,792,168). Figures are taken from the budget's summary tables; where a narrative highlight figure differed from its summary table, the table figure was used.
- Not shown, because the verified document does not support it: audited actual revenues or expenditures, a property tax millage rate, population, and any prior-year audited comparison. Those are omitted rather than estimated.
- Jurisdiction palette: City of Toccoa green #1A6B37 (high confidence, from the City's site logo) with bright #7CDF9F.
- Disclaimer: Unofficial demonstration dashboard. Figures are the City's approved budget figures, not audited results, and are presented for public information only.
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