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.

Operating funds — FY2027

Reserves and R&E funds — FY2027

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

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)

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.

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.

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.

Lake Toccoa Facilities Fund — $534,810 (up $40,361, +8.2%)

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.

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.

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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