Consider Adoption of the FY2027 Budget totaling $531,579,309.00 for the Cherokee County Board of Commissioners.

The details of the FY2027 County budget are as follows:

1. Total Consolidated Revised Budget FY2026 Expenditures and Transfers = $444.7M.  Proposed FY2027 Budget = $531.6M; an increase of $86.9M or 19.5%. $65.5M of the increase is due to the addition of TSPLOST under the Capital Funds.

2. Operating Funds increase = $20.5M - 2% COLA increase to start 1/1/27 = $2.6M; health insurance increase = $13.5M; other benefit changes increase = $3.3M; operating costs increase = $3.2M; capital decrease = ($3.7M); non-department costs increase = $1.0M, Payments to other agencies increase = $0.6M.

3. Capital Funds increase = $65.4M - Timing of capital projects increase = $34.7M; Operating and Personnel Costs increase $2.0M; Payments to other agencies increase = $28.7M.

4. Interfund Transfers increase = $1.0M - General Fund to EMS increase = $0.7M; General Fund to other funds increase = $0.7M; DATE fund to Accountability Courts decrease = ($0.4M).  

5. The Cherokee County FY2027 Proposed Annual Budget was officially presented to the Board of Commissioners during the September 1, 2026, Work Session.

6. The proposed FY2027 Annual Budget was made available for review on the Cherokee County website at www.cherokeecountyga.gov.  A hard copy of the budget was also made available for review at the County Clerk's Office from 8 am - 5 pm Monday through Friday, 1130 Bluffs Parkway, Canton.

7. A Public Hearing was held on Tuesday, September 15, 2026, in Cherokee Hall, 1130 Bluffs Parkway.

8. A Public Notice was advertised in the Saturday, September 26, 2026, edition of the Cherokee Tribune notifying the public that the FY2027 Budget would be considered for adoption by the BOC on October 6, 2026.