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Cobb County Policy allows for up to 10 percent of prior year water fund revenues to be transferred, annually, into the general fund. The General Fund includes the operating costs of County services such as police, parks and recreation and libraries. This fiscal strategy ensures a diverse general fund revenue stream that minimizes potential risk should the economy ever take a downturn.

In Cobb County, this strategy dates back to 1985 when W&S bond documents allowed for a transfer of up to 10% of prior year revenues. The County did not start transferring funds to the General Fund until 1998. Since 2009, the budgeted transfer amount has ranged between 7 and 10 percent and the actual amount transferred was less than the budgeted amount in 5 out of 7 years. Team Cobb regularly evaluates the tax digest throughout the year to determine the actual transfer rate.

The 2017 budgeted transfer is 10 percent. This transfer helps to fully fund a multi-year public safety plan unanimously adopted by the Board of Commissioners in 2014. This plan will put 80 additional officers on the street and implements policies and practices that ensure Cobb County has the ability to recruit and retain of the best and brightest.