Morgan County adopts third-option compromise budget
The Morgan County Board of Commissioners spent several weeks discussing two FY27 budget proposals before ultimately voting for a third option during its June 16 work session.
Both initial proposals included higher budget totals than the county's FY26 adopted budget of $49,632,973. Budget C, created as a compromise between Budgets A and B, totals $55,157,496.
All three proposals projected increased property tax revenue, which contributed to the commissioners' ongoing debate over the budget options.
Budget A breakdown
The FY27 Budget A proposal totals $54,529,291, nearly 10% larger than the FY26 adopted budget and an increase of $4,896,318.
Budget A projected $26,218,076 in property tax revenue, an increase of $1,162,695, or approximately 4.64%, compared to FY26 property tax revenue of $25,055,381.
The proposal also included increased funding for law enforcement, fire services, parks, and information technology. Capital project spending increased significantly from the previous year, with nearly $3.9 million more allocated toward SPLOST-funded projects.
Budget A's General Fund totaled $31,918,796.
Budget B breakdown
The FY27 Budget B proposal totaled $55,457,496, an increase of $5,824,523, or 11.7%, from the previous year.
Budget B projected $26,384,698 in property tax revenue, approximately 5.31% more than FY26.
Capital spending also played a major role in the overall budget increase. SPLOST VIII funding grew by nearly $3.9 million, while TSPLOST II spending increased by approximately $667,000.
Budget B's General Fund totaled $32,587,080, approximately $1,816,223, or 5.90%, more than the FY26 General Fund.
Budget C breakdown
Budget C falls between the two original proposals, totaling $628,205 more than Budget A and $300,000 less than Budget B.
Like Budget B, Budget C projects $26,384,698 in property tax revenue, representing a $1,329,317 increase, or 5.31%, over FY26.
Budget comparisons
Budget B is approximately $928,205, or 1.7%, larger than Budget A. It also includes $166,622 more in projected property tax revenue, representing about 0.64%.
Budget B's General Fund is roughly $668,284, or 2.09%, larger than Budget A's.
Nearly two-thirds of Budget B's increase over Budget A came from public safety spending. Fire services received an additional $142,000, E911 Communications increased by $167,478, and jail operations increased by $282,491. Together, those three categories account for nearly $592,000 of Budget B's $928,205 increase over Budget A.
Budget C's General Fund remains at the same level as Budget B, totaling $32,587,080, but includes a projected shortfall of $201,662. The Board of Commissioners elected to use fund balance reserves to cover the difference.
The $300,000 reduction from Budget B to Budget C came from a decrease in the general administration contingency category.
As a result, Budget C maintains most of the public safety funding increases included in Budget B, including additional funding for law enforcement, jail operations, the fire department, animal services, E911 communications, and solid waste services.