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SPLOST Best Practices Policy

Special Purpose Local Option Sales Tax (SPLOST) Projects

Board of Commissioners’ Recommended Policy and Practice for SPLOST Projects’ Consideration:

  1. All SPLOST projects should be reviewed by the SPLOST Oversight Committee to ensure projects are in compliance, as is currently done via regularly scheduled SPLOST Oversight Committee meetings.
  2. SPLOST departmental staff and Purchasing review each project, bids, timelines, budget, and implications for project implementation.
  3. Project details, timelines and specific implications (budget, O&M, other inter-related projects) are discussed w/the district commissioner, liaison commissioner, and the county manager.
  4. Staff seeks the direction from the district commissioner and shares feedback with county manager.
  5. Based on the direction from the district commissioner and county manager, staff appropriately meets with each commissioner to share feedback and answer questions/concerns.
  6. Staff either brings an agenda item for Board consideration or awaits additional direction from the district commissioner.
  7. All SPLOST agenda items must include an Impact Statement.
  8. All SPLOST agenda items must include the funding source linked to a specific budget line item and listed in the Funding Statement, including the operations and maintenance costs associated with the project.
  9. Per the district commissioner, with the Chairman as the second vote:
    1. SPLOST item is discussed during Agenda Prep and direction given/questions addressed—project may remain on agenda or withheld at the direction of the Chairman or Vice Chair.
    2. SPLOST item is discussed during Agenda Work Session (full Board) and direction given/questions addressed—project may remain on agenda or withheld at the direction of the Commission.
    3. SPLOST item is either approved/not approved during BOC meeting, with staff recommendations and Chairman’s authorization to execute the appropriate documents.

It is highly recommended that the Cobb County Board of Commissioners adopt the above best practices policy when considering recommendation to submit a SPLOST-related agenda item. Unless there are extenuating circumstances, the projects will come forward for Board consideration and approval.

November 20, 2017