City of Guyton, Georgia City Council CORPORATE Special Called Meeting SEAL June 18, 2025 at 6:00 P.M. 1887 00 GHAM Guyton City Hall 310 Central Boulevard Guyton, GA 31312 AGENDA 1. Call to Order 2. Second Reading and Consideration of Ordinance 2025-05 providing the City of Guyton Budget for the Fiscal Year Ending June 30, 2026. 3. Date to Remember Tuesday, July 8, 2025, Guyton City Council Meeting, at 7:00P.M. -Guyton City Halll, 310 Central Boulevard, Guyton GA 31312 4. Consideration to Adjourn 6/18/25 City Council Special Called Meeting Agenda Page 1 EXHIBIT A Proposed City ofGuyton Budget for the Fiscal Year Ending June 30, 2026 First Reading: Adopted: 3 City of Guyton Proposed Budget Summary For the Year Ended June 30, 2026 General Fund Revenues and other Financing Sources Taxes $ 1,628,690 1 Licenses & permits 88,400 2 Intergovernmental 108,000 3 Charges for services 305,750 4 Fines & forfeitures 220,850 5 Miscellaneous 42,700 6 Other financing sources (interfund transfers) 10,000 7 Total Revenues and other Financing Sources 2,404,390 8 9 Expenditures 10 Other General Government 245,849 11 City Council 40,794 12 General Administration 468,433 13 Public safety Police 842,758 14 Public works - Streets 509,179 15 Public works - Sanitation 227,500 16 Recreation - Historical Commission and Leisure services 15,000 17 Housing and development - Economic development 52,300 18 Total Expenditures 2,401,813 19 20 Excess ofrevenues over expenditures $ 2,577 21 City of Guyton Proposed Budget Summary For the Year Ended Junc 30, 2026 22 Water and Sewer Fund 23 24 Revenues and other Financing Sources 25 Charges for services $ 1,462,000 26 Investment earnings 2,800 27 Other revenues 21,300 28 Miscellancous 22,100 29 Other financing sources 834,075 30 Total Revenues and other Financing Sources 2,342,275 31 32 Expenditures 33 Wages 90,000 34 Payroll tax 7,100 35 Employee benefits 3,500 36 Legal and professional 480,500 37 Insurance 46,566 38 Utilities 134,000 39 Supplies 40,000 40 Postage 18,700 41 Chemicals 12,000 42 Other 38,800 43 Repairs and Maintenance 154,800 44 Depreciation 365,000 45 Interest 315,675 46 Other financing uses (interfund transfers) 625,675 47 Total Expenditures 2,332,316 48 49 Excess ofrevenues over expenditures $ 9,959 50 51 52 City of Guyton Proposed Budget Summary For the Year Ended June 30, 2026 53 TSPLOST 54 55 Revenues 56 Taxes $ 57 Investment carnings 18,000 58 Total Revenues 18,000 59 60 61 Expenditures Public Works Strects and Lanes 1,800,000 62 63 Excess ofrevenues over expenditures $ (1,782,000) 64 65 CDBG Fund 66 67 Revenues Intergovernmental $ 500,000 68 69 Other Financing Uses - Transfer to Water and 70 Sewer Fund 500,000 71 72 Use ofprior year reserves $ 73 74 75 Debt Service Trust Fund 76 77 Revenues and other Financing Sources 78 Investment earnings 19,900 79 Other financing sources (interfund transfers) 615,675 80 Total Revenues and other Financing Sources $ 635,575 81 82 Other Financing Uses Transfer to Water and 83 Sewer Fund 615,475 84 85 Use ofprior year reserves $ 20,100 86 87 88 SPLOST Fund 89 90 Revenues 91 Intergovernmental $ 588,000 92 Investment earnings 2,900 93 590,900 94 95 Expenditures 96 Genral government - Administration 97 Public safety Police 98 Public works Streets 99 Recreation 100 Other financing uses (interfund transfers) 27,000 101 Total Expenditures 27,000 102 103 Excess ofrevenues over expenditures $ 563,900 104 City of Guyton Proposed Budget Summary For the Year Ended June: 30, 2026 105 106 Construction Trust Fund 107 108 Revenues - Investment income $ 7,800 109 110 Expenditures 111 Water & Sewer (Transfers to) $ 112 Total Expenditures $ 113 114 Use ofprior year reserves $ 7,800 115 City of Guyton Proposed Budget General Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 Taxes 116 100-31-1310 Motor Vehicle Tax R 3,700 90 100 117 100-31-1312 Title A. V.Tax Lost R 98,500 166,876 167,000 118 100-31-1315 Ad Valorem/Property Ta R 220,000 220,000 220,000 119 100-31-1600 Real Estate Transfer Ta R 24,800 9,596 9,600 120 100-31-1700 Franchisc Tax R 147,200 182,397 182,400 121 100-31-3100 Local Option Sales Tax R 694,741 718,108 718,000 122 100-31-3101 Special Local Option Excise Tax R 12,300 123 100-31-4016 Lost Excise Tax R 11,500 26,517 27,000 124 100-31-4200 Beer And Wine Tax R 49,100 58,590 58,590 125 100-31-6200 Insurance Premium Tax( R 210,000 220,010 220,000 126 100-31-8000 Intangible Taxes R 59,200 25,624 26,000 127 Total Taxes 1,531,041 1,627,808 1,628,690 128 129 Licenses & permits 130 100-32-1000 Business License Fec R 15,400 17,000 17,000 131 100-32-1100 Alcohol Beverage Licensc R 7,800 16,667 16,700 132 100-32-2210 Zoning Fces R 700 1,333 1,300 133 100-32-3100 Building Permits R 158,000 53,387 53,400 134 Total Licenses & permits 181,900 88,387 88,400 135 136 Intergovernmental 137 100-33-1000 GRANT REVENUES - GF. GA R 11,500 138 100-33-4310 Lmig R 47,000 48,451 108,000 139 Total Intergovernmental 58,500 48,451 108,000 140 141 Charges for services 142 100-34-1010 Iga Effingham County- Sro R 55,486 56,750 143 100-34-1910 Election Qualifying Fee R 144 100-34-4190 Garbage Collcction Fec R 270,000 284,985 249,000 145 Total Charges for services 325,486 284,985 305,750 146 147 Fines & forfeitures 148 100-35-1170 Pd Fecs And Fines Accou R 101,284 139,426 144,000 149 100-35-1172 Pd Technology Fund R 3,216 323 300 150 100-35-1174 Pd Fees And Fines Accou R 360 350 151 100-35-9991 Cameras R 80,300 76,195 76,200 152 Total Fines & forfeitures 184,800 216,304 220,850 153 154 Miscellaneous 155 100-38-1000 Rent Income R 11,400 35,441 26,000 156 100-38-3200 Donations Pd R 157 100-38-3740 Ls Donations R 725 967 900 158 100-38-9020 Miscellancous Revenue R 2,200 5,517 5,500 159 100-38-9070 Rummage Sale Spaces R 8,000 10,320 10,300 160 Total Miscellancous 22,325 52,245 42,700 161 162 Other financing sources 163 100-39-2100 Sale Of Assets R 164 100-39-0505 Transfer from Water & Sewer 96,032 10,000 165 Total Other financing sources 96,032 10,000 166 167 Other General Government 168 100-1000-5003 Ee Insurance E 169 100-1000-5111 Salaries-Facilities E 91,937 106,215 107,000 170 100-1000-5121 Insurance- Group E 8,100 10,022 23,000 171 100-1000-5122 Taxes Payroll & Unemp E 7,033 4,674 8,560 172 100-1000-5124 Gma Retirement Fund E 874 5,354 5,400 173 City of Guyton Proposed Budget General Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 100-1000-5127 Workers Comp E 317 317 325 174 100-1000-5214 Legal Services E 360 350 175 100-1000-5216 Professional Services E 10,341 1,527 1,500 176 100-1000-5222 City Prty-Maintenancel E 24,113 14,804 2,800 177 100-1000-5228 Vehicle Maintenance E 4,000 6,484 4,000 178 100-1000-5231 General Insurance E 31,685 31,685 23,814 179 100-1000-5237 Training & Travel E 4,000 1,027 4,000 180 100-1000-5240 Postage E 700 500 181 100-1000-5242 Cell Phone E 550 500 182 100-1000-5310 Office Supplics E 1,500 1,445 1,500 183 100-1000-5317 Uniforms E 1,000 1,000 184 100-1000-5330 Fuel E 3,500 4,000 185 100-1000-5413 City Hall Renovations E 186 100-1000-5422 Office Equip/Tech E 4,500 187 100-1000-5715 Building Inspector E 40,000 45,100 45,100 188 100-1000-5735 P&Z Committec Pay E 1,320 667 3,000 189 100-1000-5750 Effingham Day At Capito E 1,344 4,794 5,000 190 Total Other General Government 232,314 234,475 245,849 191 192 City Council 193 100-1100-5111 Salaries E 19,200 19,201 19,200 194 00-1100-5122 Payroll Taxes E 1,500 1,419 1,450 195 100-1100-5124 Retirement E. 900 196 100-1100-5231 General Insurance E 10,872 10,872 3,994 197 100-1100-5237 Training & Travel E 15,000 12,235 15,000 198 100-1100-5318 Miscellancous Expense E 240 1,575 250 199 Total City Council 46,812 45,302 40,794 200 201 General. Administration 202 100-1500-1710 Bank Charges E 459 454 450 203 100-1500-5003 Employce Insurance E 24,300 14,490 29,400 204 100-1500-5111 Salarics E 187,000 88,721 187,000 205 100-1500-5122 Payroll Taxes E 15,306 4,857 15,000 206 100-1500-5124 Retirement E 2,605 5,404 4,500 207 100-1500-5127 Workers Comp E 1,242 1,242 1,300 208 100-1500-5131 Gencral Insurance E 3,170 3,170 5,083 209 100-1500-5212 Audit E 7,500 14,000 7,000 210 100-1500-5214 Legal Services E 50,000 49,640 50,000 211 100-1500-5215 Engineering E 20,429 16,580 17,000 212 100-1500-5216 Professional Services E 75,000 66,589 60,000 213 100-1500-5222 Repairs & Maintenance E 11,750 8,171 8,200 214 100-1500-5233 Ads E 2,000 4,395 4,400 215 100-1500-5235 Travel & Training E 4,036 3,083 4,000 216 100-1500-5236 Dues E 6,239 7,515 10,000 217 100-1500-5240 Postage E 3,134 2,676 3,100 218 100-1500-5242 Telephonc E 11,120 12,960 13,000 219 100-1500-5250 Utilities E 14,590 7,737 8,900 220 100-1500-5310 Office Expense/Supplies E 22,587 29,494 29,000 221 100-1500-5365 Special Events E 6,567 222 100-1500-5426 Alarm System E 600 600 600 223 100-1500-5429 Accounting Software E 10,000 9,925 10,500 224 Total General Administration 479,634 351,703 468,433 225 226 Public safety Police 227 100-3200-5105 Salaries E 526,330 329,762 416,500 228 100-3200-5111 Boc Reimb- Sro E 229 100-3200-5112 Payroll- School Resource Officer E 230 100-3200-5113 Overtime E 15,000 11,362 15,000 231 City of Guyton Proposed Budget General Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 100-3200-5121 Payroll Taxes E 41,412 20,019 33,300 232 100-3200-5124 Retirement E 8,000 17,653 17,700 233 100-3200-5127 Workers Comp E 37,049 20,668 24,000 234 100-3200-5131 Pd Insurance E 22,770 22,770 34,058 235 100-3200-5133 Employee Insurance E 90,720 57,792 68,500 236 100-3200-5212 Pd Computer Sftwr Svc ( E 237 100-3200-5214 Legal Fees E 21,833 21,800 238 100-3200-5222 Maintenance E 5,000 12,279 7,500 239 100-3200-5232 Postage E 200 184 500 240 100-3200-5237 Training & Travel E 4,000 1,933 7,500 241 100-3200-5245 Judge E 3,600 2,667 4,000 242 100-3200-5255 Utilities E 14,000 16,212 18,400 243 100-3200-5260 Pd Public Defender E 12,000 5,400 12,000 244 100-3200-5265 Enforcement Expense E 245 100-3200-5270 Pest Control E 800 246 100-3200-5310 Office Supplies E 4,000 32,122 6,500 247 100-3200-5315 Bank Charges E 331 248 100-3200-5317 Uniforms E 8,000 19,369 12,500 249 100-3200-5322 Justiccone Software E 11,700 9,000 13,500 250 100-3200-5239 Pd Exterminating Servic E 580 600 251 100-3200-5330 Gas E 45,000 26,936 40,000 252 100-3200-5335 Ps Safety & Marketing E 4,000 4,452 6,000 253 100-3200-5360 Tech Fund E 16,455 34,456 16,500 254 100-3200-5370 Ammunition E 1,500 1,260 1,500 255 100-3200-5424 Vehicle Maintenance E 15,000 39,808 25,000 256 100-3200-5425 Pd-Eqpmt Mntc/Rpr- Ofc E 7,000 24,452 7,000 257 100-3200-5426 Weapons E 258 100-3200-5431 Pd- Gsccca E 18,000 21,405 22,000 259 100-3200-5432 Pd Eff Cnty Victim Witn E 3,000 3,239 3,300 260 100-3200-5440 Alarm System E 600 600 600 261 100-3200-5733 Sheriffs Office E 5,500 6,480 7,000 262 Total Public safety Police 920,636 765,024 842,758 263 264 Public works Streets 265 100-4200-5110 Wages E 116,100 266 100-4200-5121 Ee Insurance E 24,500 267 100-4200-5123 Payroll Taxes E 9,300 268 100-4200-5127 WIC Ins E 8,000 269 100-4200-5216 Professional Services E 144,000 127,698 48,000 270 100-4200-5221 Equipment Repairs E 11,700 14,880 10,000 271 100-4200-5223 Repairs And Maintenanc E 600 272 100-4200-5228 Vehicle Maintenance E 4,000 26,374 8,000 273 100-4200-5231 General Insurance E 1,979 1,979 274 100-4200-5238 County Contract Inmate Supervisor E 66,000 43,650 69,000 275 100-4200-5260 Utilities Street Lights E 106,488 72,389 83,300 276 100-4200-5310 Supplies E 32,000 28,332 12,000 277 100-4200-5422 Capital Outlays Strect E 47,000 108,000 278 100-4200-5423 Gas E 11,000 11,813 11,000 279 Total Public works Streets 422,188 327,715 509,179 280 281 Public works Sanitation 282 100-4500-5214 Legal Services E 1,498 1,500 283 100-4500-5221 Garbage Fee/Sanitation E 267,000 280,623 226,000 284 Total Public works Sanitation 267,000 282,121 227,500 285 286 Recreation, Historical Commission and Leisure services 287 100-6100-5223 Repairs & Maintenance E 288 100-6100-5300 Supplies E 289 City of Guyton Proposed Budget - General Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 100-6100-5305 Special Events General E 290 100-6100-5310 Leisure Services E 60 291 100-6100-5320 Community Events-General E 1,500 1,968 292 100-6100-5370 Recreation - Ball Park F E 293 100-6100-5395 Events, Special/City-Ls E 3,500 3,302 10,000 294 100-6100-5397 Events, Special/City-Hp E 1,500 3,096 5,000 295 Total Recreation, Historical Commission and Leisure services 6,500 8,426 15,000 296 297 Housing and development Economic development 298 100-7500-5210 Contracted Services-Economic Developmer E 299 100-7500-5214 Legal Services E 2,336 2,300 300 100-7500-5215 Dda- Grants E 10,000 50,000 301 100-7500-5217 Dda- Training E 10,000 473 302 100-7500-5221 Dda- Professional Fees E 5,000 303 Total Housing and development Economic development 25,000 2,809 52,300 304 305 306 307 TOTAL GENERAL EXPENSE 2,400,084 2,017,575 2,401,813 308 309 TOTAL GENERAL REVENUE 2,400,084 2,318,180 2,404,390 310 311 SURPLUS/DEFICIT) 300,605 2,577 312 City of Guyton Proposed Budget - Water Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 Intergovemmental 313 505-33-1110 Arpa R 514,000 510,899 314 Total Intergovernmental 514,000 510,899 315 316 Charges for services 317 505-34-4210 Water Revenue R 648,100 783,611 783,600 318 505-34-4255 Sewage Revenue R 549,000 653,513 653,500 319 505-34-609 Late Fees & Penalties R 12,600 21,597 21,600 320 505-34-612 Admin Fee- Water & Sewer R 12,800 3,320 3,300 321 Total Charges for services 1,222,500 1,462,041 1,462,000 322 323 Investment earnings 324 505-36-1000 Interest Earned R 2,805 2,800 325 Total Investment earnings 2,805 2,800 326 327 Other revenues 328 505-37-9111 Meter Fees, New Constru R 50,000 18,200 18,200 329 505-37-9112 Admin. Fee, Water Tap R 7,340 2,667 2,700 330 505-37-9113 Miscellancous Income R 376 400 331 Total Other revenues 57,340 21,243 21,300 332 333 Miscellaneous 334 505-38-9100 Return Check Fees R 432 400 335 505-38-9102 Water Service Charge R 9,000 11,900 11,900 336 505-38-9103 Sewage Service Charge R 22,700 9,800 9,800 337 Total Miscellaneous 31,700 22,132 22,100 338 339 Other financing sources 340 505-39-700 Transfer In From Construction IR 4,358 341 505-39-1320 Cut In/Tap/Impact R 608,400 191,600 191,600 342 505-39-1400 Transfer From Debt Service R 550,850 570,675 615,475 343 505-39-1505 Transfer From Splost R 71,000 26,507 27,000 344 Total Other financing sources 1,234,608 788,782 834,075 345 346 Wages 347 505-5100-0052 Salaries E 66,586 69,320 89,000 348 505-5100-0053 Overtime E 73 84 1,000 349 Total Wages 66,659 69,404 90,000 350 351 Payroll tax 352 505-5122-0052 Payroll Taxes E 5,094 1,515 7,100 353 Total Payroll tax 5,094 1,515 7,100 354 355 Employee benefits 356 505-5317-0010 Retirement E 650 3,510 3,500 357 Total Employee benefits 650 3,510 3,500 358 359 Legal and professional 360 505-5210-0010 Audit E 7,500 14,000 7,000 361 505-5210-0012 Legal Services E 33,917 9,565 34,000 362 505-5210-0014 Professional Fees E 329,008 239,834 250,000 363 505-5210-0016 Engineering E 2,298 750 2,000 364 505-5210-0018 Mapping E 31,329 29,796 32,000 365 505-5317-0060 Computer Software & Maintenal E 10,000 19,633 10,500 366 City of Guyton Proposed Budget Water Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 505-5210-4414 Professional Fees E 115,040 145,133 145,000 367 Total Legal and professional 529,092 458,711 480,500 368 369 370 Insurance 371 505-5231-0001 Employee Insurance E 14,741 9,727 19,600 372 505-5231-0005 Workers Comp E 317 317 600 373 505-5231-0010 General Insurance E 11,092 11,092 13,183 374 505-5231-4410 General Insurance E 11,092 11,092 13,183 375 Total Insurance 37,242 32,228 46,566 376 377 Utilities 378 505-5240-0040 Utlities E 76,661 116,687 134,000 379 505-5240-4440 Utilities E 380 Total Utilities 76,661 116,687 134,000 381 382 Supplies 383 505-5310-0001 Supplies E 30,000 24,399 30,000 384 505-5310-4400 SUPPLIES E 10,000 7,245 10,000 385 Total Supplics 40,000 31,644 40,000 386 387 Postage 388 505-5312-0010 Postage E 12,000 17,750 18,700 389 Total Postage 12,000 17,750 18,700 390 391 Chemicals 392 505-5315-0001 Chemicals E 12,000 6,567 12,000 393 Total Chemicals 12,000 6,567 12,000 394 395 Other 396 505-5317-0015 Office Supplies E (39) 397 505-5317-0020 Bank Charges E 19,300 19,179 19,500 398 505-5317-0035 Dues E 2,227 2,192 2,300 399 505-5317-0040 Drinking Water Fees To Ep E 8,500 8,500 400 505-5317-9993 Springfield Payment E 456 401 505-5317-0050 Gas E 12,242 8,484 8,500 402 Total Other 42,269 30,272 38,800 403 404 Repairs and Maintenance 405 505-5310-0005 Sewer Repairs/Maintenance E 70,000 61,935 70,000 406 505-5400-005 Flo-Test Water Wells E 4,800 4,800 407 505-5400-0055 Capital Outlay, Cpt! Imp E 18,285 408 505-5400-0060 Equipment E 8,000 2,005 2,000 409 505-5400-0065 Meters E 65,000 36,920 410 505-5400-0001 Water Repairs/Maintenance E 28,000 56,485 38,000 411 505-5400-0002 Water & Sewer Vehicle Expensi E 15,000 412 505-5400-0070 Water Tanks, Capital Ou E 27,277 413 505-5400-4405 Maintenance E 65,000 14,487 40,000 414 505-5400-4455 Wwtp-Plant Misc. E 514,000 1,075,366 415 505-5400-4460 Sewer Capitol Outlay E 271,687 416 Total Repairs and Maintenance 765,000 1,569,247 154,800 417 418 Depreciation 419 505-5610-0001 Depreciation Exp. E 345,000 365,000 365,000 420 City of Guyton Proposed Budget Water Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 Total Depreciation 345,000 365,000 365,000 421 422 Interest 423 505-8000-5820 Interest Expense E 550,850 320,850 315,675 424 Total Interest 550,850 320,850 315,675 425 Other financing uses Interfund transfers 426 505-9000-1000 Transfer To/From G/F E 96,032 10,000 427 505-9000-1070 Debt Service E 480,000 871,246 615,675 428 Total Other financing uses Interfund transfers 576,032 871,246 625,675 429 430 431 TOTAL W/S EXPENSE 3,058,549 3,894,631 2,332,316 432 433 TOTAL W/S REVENUE 3,060,148 2,297,003 2,342,275 434 435 SURPLUS(DEFICIT) 1,599 (1,597,628) 9,959 436 City of Guyton Proposed Budget TSPLOST, Debt Service Trust, and SPLOST Funds For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 TSPLOST Fund 437 Taxes 438 235-31-3500 Tsplost Revenue R 2,118,000 439 Total Taxes 2,118,000 440 441 Investment carnings 442 235-36-1000 Interest Revenue R 18,058 18,000 443 Total Investment earnings 18,058 18,000 444 445 Public Works Streets 446 235-4200-1710 Bank Charges E 256 44 447 235-4200-5400 Capital Outlays Streets E 500,000 1,800,000 448 Total Public works streets 500,256 44 1,800,000 449 450 TOTAL TSPLOST EXPENSE 500,256 44 1,800,000 451 452 453 TOTAL TSPLOST REVENUE 2,118,000 454 455 EXCESS (DEFICIT) OF REVENUES OVER (TO) EXPENDITURES 1,617,744 (44) (1,800,000) 456 457 CDBG Fund 458 Interest income 459 340-33-300 CDBG Revenue R 31,512 500,000 460 Total Investment income 31,512 500,000 461 462 Water & Sewer (Transfers to) 463 340-4000-400 Project Expend. E 31,512 500,000 464 Total Transfers to water & sewer 31,512 500,000 465 466 TOTAL CONSTRUCTION TRUSTI EXPENSE 31,512 500,000 467 468 TOTAL CONSTRUCTION TRUST REVENUE 31,512 500,000 469 470 EXCESS (DEFICIT) OFI REVENUES OVER (TO). EXPENDITURES 471 472 Debt Service Trust Fund (DST) 473 Other revenues 474 400-36-1000 Interest Income R 19,927 19,900 475 Total Other revenues 19,927 19,900 476 477 Interfund transfers 478 400-39-1000 Transfer from W/S Fund R 480,000 871,246 615,675 479 Total Interfund transfers 480,000 871,246 615,675 480 481 Other inancing uses 482 400-9000-6112 Transfer to W/S Fund (Debt Svc Pmts) E 550,850 570,675 615,475 483 Total Other financing uses 550,850 570,675 615,475 484 485 TOTAL DST EXPENSE 550,850 570,675 615,475 486 487 488 TOTAL DST REVENUE 480,000 891,173 635,575 489 490 City of Guyton Proposed Budget TSPLOST, Debt Service Trust, and SPLOST Funds For the Year Ended June 30, 2026 EXCESS (DEFICIT) OFI REVENUES OVER (TO) EXPENDITURES (70,850) 320,498 20,100 491 492 SPLOST Fund 493 Intergovernmental 494 430-33-7100 Splost R 554,200 588,038 588,000 495 Total Intergovernmental 554,200 588,038 588,000 496 497 Investment earnings 498 430-36-1000 Splost R 2,918 2,900 499 Total Investment eamings 2,918 2,900 500 501 General government Administration 502 430-1500-230 Technology E 39 503 Total General government Administration 39 504 505 Public safety Police 506 430-3200-5425 Police Equipment E 50,000 32,832 507 Total Public safety Police 50,000 32,832 508 509 Public works Streets 510 430-4200-5414 Streets Infrastructure E 14,100 14,655 511 Total Public works Streets 14,100 14,655 512 513 Recreation 514 430-6100-5424 Rccreation Equipment E 130,000 139,423 515 Total Recreation 130,000 139,423 516 517 Water & Sewer (Transfers to) 518 430-9000-5430 Transfer To Water Sewer F E 26,507 27,000 519 Total Transfers to water & sewer 26,507 27,000 520 521 TOTAL SPLOST EXPENSE 194,100 213,456 27,000 522 523 524 TOTAL SPLOST REVENUE 554,200 588,038 588,000 525 526 EXCESS (DEFICIT) OF REVENUES OVER (TO) EXPENDITURES 360,100 374,582 561,000 527 528 529 Construction Trust Fund 530 Interest income 531 700-36-3616 Interest income R 8,837 7,800 532 Total Investment income 8,837 7,800 533 534 Water & Sewer (Transfers to) 535 700-9000-1040 Transfer To Water E 4,358 536 Total Transfers to water & sewer 4,358 537 538 TOTAL CONSTRUCTION TRUST EXPENSE 4,358 539 540 TOTAL CONSTRUCTION TRUST REVENUE 8,837 7,800 541 542 EXCESS (DEFICIT) OF REVENUES OVER (TO) EXPENDITURES (4,358) 8,837 7,800 543 City of Guyton Proposed Budget Summary For the Year Ended June 30, 2026 General Fund Revenues and other Financing Sources Taxes $ 1,628,690 Licenses & permits 88,400 2 Intergovernmental 108,000 3 Charges for services 305,750 4 Fines & forfeitures 220,850 5 Miscellancous 42,700 6 Other financing sources (interfund transfers) 10,000 7 Total Revenues and other Financing Sources 2,404,390 8 9 Expenditures 10 Other General Government 245,849 11 City Council 40,794 12 General Administration 468,433 13 Public safety Police 842,758 14 Public works - Streets 509,179 15 Public works - Sanitation 227,500 16 Recreation - Historical Commission and Leisure services 15,000 17 Housing and development - Economic development 52,300 18 Total Expenditures 2,401,813 19 20 Excess ofrevenues over expenditures $ 2,577 21 City of Guyton Proposed Budget Summary For the Year Ended June 30, 2026 22 Water and Sewer Fund 23 24 Revenues and other Financing Sources 25 Charges for services $ 1,462,000 26 Investment earnings 2,800 27 Other revenues 21,300 28 Miscellaneous 22,100 29 Other financing sources 834,075 30 Total Revenues and other Financing Sources 2,342,275 31 32 Expenditures 33 Wages 90,000 34 Payroll tax 7,100 35 Employee benefits 3,500 36 Legal and professional 480,500 37 Insurance 46,566 38 Utilities 134,000 39 Supplies 40,000 40 Postage 18,700 41 Chemicals 12,000 42 Other 38,800 43 Repairs and Maintenance 154,800 44 Depreciation 365,000 45 Interest 315,675 46 Other financing uses (interfund transfers) 625,675 47 Total Expenditures 2,332,316 48 49 Excess ofrevenues over expenditures $ 9,959 50 51 52 City of Guyton Proposed Budget Summary For the Year Ended June 30, 2026 53 TSPLOST 54 55 Revenues 56 Taxes $ 57 Investment earnings 18,000 58 Total Revenues 18,000 59 60 61 Expenditures Public Works Streets and Lanes 1,800,000 62 63 Excess ofrevenues over expenditures $ (1,782,000) 64 65 CDBG Fund 66 67 Revenues - Intergovernmental $ 500,000 68 69 Other Financing Uses Transfer to Water and 70 Sewer Fund 500,000 71 72 Use of prior year reserves $ 73 74 75 Debt Scrvice Trust Fund 76 77 Revenues and other Financing Sources 78 Investment earnings 19,900 79 Other financing sources (interfund transfers) 615,675 80 Total Revenues and other Financing Sources $ 635,575 81 82 Other Financing Uses Transfer to Water and 83 Sewer Fund 615,475 84 85 Use ofprior year reserves $ 20,100 86 87 88 SPLOST Fund 89 90 Revenues 91 Intergovernmental $ 588,000 92 Investment earnings 2,900 93 590,900 94 95 Expenditures 96 Genral government - Administration 97 Public safety Police 98 Public works Streets 99 Recreation 100 Other financing uses (interfund transfers) 27,000 101 Total Expenditures 27,000 102 103 Excess ofrevenues over expenditures $ 563,900 104 City of Guyton Proposed Budget Summary For the Year Ended June 30, 2026 105 106 Construction Trust Fund 107 108 Revenues Investment income $ 7,800 109 110 Expenditures 111 Water & Sewer (Transfers to) $ 112 Total Expenditures 5 113 114 Use ofprior year reserves S 7,800 115 City of Guyton Proposed Budget General Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 Taxes 116 100-31-1310 Motor Vehicle Tax R 3,700 90 100 117 100-31-1312 Title A. V. Tax Lost R 98,500 166,876 167,000 118 100-31-1315 Ad Valorem/Property Ta R 220,000 220,000 220,000 119 100-31-1600 Real Estate Transfer Ta R 24,800 9,596 9,600 120 100-31-1700 Franchise Tax R 147,200 182,397 182,400 121 100-31-3100 Local Option Sales Tax R 694,741 718,108 718,000 122 100-31-3101 Special Local Option Excise Tax R 12,300 123 100-31-4016 Lost Excise Tax R 11,500 26,517 27,000 124 100-31-4200 Beer And Winc Tax R 49,100 58,590 58,590 125 100-31-6200 Insurance Premium Tax ( R 210,000 220,010 220,000 126 100-31-8000 Intangible Taxes R 59,200 25,624 26,000 127 Total Taxes 1,531,041 1,627,808 1,628,690 128 129 Licenses & permits 130 100-32-1000 Business License Fee R 15,400 17,000 17,000 131 100-32-1100 Alçohol Beverage License R 7,800 16,667 16,700 132 100-32-2210 Zoning Fees R 700 1,333 1,300 133 100-32-3100 Building Permits R 158,000 53,387 53,400 134 Total Licenses & permits 181,900 88,387 88,400 135 136 Intergovernmental 137 100-33-1000 GRANT REVENUES - GF GA R 11,500 138 100-33-4310 Lmig R 47,000 48,451 108,000 139 Total Intergovernmental 58,500 48,451 108,000 140 141 Charges for services 142 100-34-1010 Iga Effingham County Sro R 55,486 56,750 143 100-34-1910 Election Qualifying Fce R 144 100-34-4190 Garbage Collection Fee R 270,000 284,985 249,000 145 Total Charges for services 325,486 284,985 305,750 146 147 Fines & forfeitures 148 100-35-1170 Pd Fees And Fines Accou R 101,284 139,426 144,000 149 100-35-1172 Pd Technology Fund R 3,216 323 300 150 100-35-1174 Pd Fees And Fines Accou R 360 350 151 100-35-9991 Cameras R 80,300 76,195 76,200 152 Total Fines & forfeitures 184,800 216,304 220,850 153 154 Miscellaneous 155 100-38-1000 Rent Income R 11,400 35,441 26,000 156 100-38-3200 Donations Pd R 157 100-38-3740 Ls Donations R 725 967 900 158 100-38-9020 Miscellaneous Revenuc R 2,200 5,517 5,500 159 100-38-9070 Rummage Sale Spaces R 8,000 10,320 10,300 160 Total Miscellancous 22,325 52,245 42,700 161 162 Other financing sources 163 100-39-2100 Sale Of Assets R 164 100-39-0505 Transfer from Water & Sewer 96,032 10,000 165 Total Other financing sources 96,032 10,000 166 167 Other Gencral Government 168 100-1000-5003 Ee Insurance E 169 100-1000-5111 Salaries-Facilities E 91,937 106,215 107,000 170 100-1000-5121 Insurance Group E 8,100 10,022 23,000 171 100-1000-5122 Taxes - Payroll & Unemp E 7,033 4,674 8,560 172 100-1000-5124 Gma Retirement Fund E 874 5,354 5,400 173 City of Guyton Proposed Budget General Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 100-1000-5127 Workers Comp E 317 317 325 174 100-1000-5214 Legal Services E 360 350 175 100-1000-5216 Professional Services E 10,341 1,527 1,500 176 100-1000-5222 City Prty-Maintenance/ E 24,113 14,804 2,800 177 100-1000-5228 Vchicle Maintenance E 4,000 6,484 4,000 178 100-1000-5231 Gencral Insurance E 31,685 31,685 23,814 179 100-1000-5237 Training & Travel E 4,000 1,027 4,000 180 100-1000-5240 Postage E 700 500 181 100-1000-5242 Cell Phone E 550 500 182 100-1000-5310 Office Supplies E 1,500 1,445 1,500 183 100-1000-5317 Uniforms E 1,000 1,000 184 100-1000-5330 Fuel E 3,500 4,000 185 100-1000-5413 City Hall Renovations E 186 100-1000-5422 Office Equip/Tech E 4,500 187 100-1000-5715 Building Inspcctor E 40,000 45,100 45,100 188 100-1000-5735 P&Z Committee Pay E 1,320 667 3,000 189 100-1000-5750 Effingham Day At Capito E 1,344 4,794 5,000 190 Total Other Gencral Govemment 232,314 234,475 245,849 191 192 City Council 193 100-1100-5111 Salaries E 19,200 19,201 19,200 194 100-1100-5122 Payroll Taxes E 1,500 1,419 1,450 195 100-1100-5124 Retirement E 900 196 100-1100-5231 Gencral Insurance E 10,872 10,872 3,994 197 100-1100-5237 Training & Travel E 15,000 12,235 15,000 198 100-1100-5318 Miscellaneous Expense E 240 1,575 250 199 Total City Council 46,812 45,302 40,794 200 201 General Administration 202 100-1500-1710 Bank Charges E 459 454 450 203 100-1500-5003 Employec Insurance E 24,300 14,490 29,400 204 100-1500-5111 Salaries E 187,000 88,721 187,000 205 100-1500-5122 Payroll Taxes E 15,306 4,857 15,000 206 100-1500-5124 Retirement E 2,605 5,404 4,500 207 100-1500-5127 Workers Comp E 1,242 1,242 1,300 208 100-1500-5131 General Insurance E 3,170 3,170 5,083 209 100-1500-5212 Audit E 7,500 14,000 7,000 210 100-1500-5214 Legal Services E 50,000 49,640 50,000 211 100-1500-5215 Engineering E 20,429 16,580 17,000 212 100-1500-5216 Professional Services E 75,000 66,589 60,000 213 100-1500-5222 Repairs & Maintenance E 11,750 8,171 8,200 214 100-1500-5233 Ads E 2,000 4,395 4,400 215 100-1500-5235 Travel & Training E 4,036 3,083 4,000 216 100-1500-5236 Dues E 6,239 7,515 10,000 217 100-1500-5240 Postage E 3,134 2,676 3,100 218 100-1500-5242 Tclephone E 11,120 12,960 13,000 219 100-1500-5250 Utilities E 14,590 7,737 8,900 220 100-1500-5310 Office Expense/Supplies E 22,587 29,494 29,000 221 100-1500-5365 Special Events E 6,567 222 100-1500-5426 Alarm System E 600 600 600 223 100-1500-5429 Accounting Software E 10,000 9,925 10,500 224 Total General Administration 479,634 351,703 468,433 225 226 Public safety Police 227 100-3200-5105 Salaries E 526,330 329,762 416,500 228 100-3200-5111 Boe Reimb- Sro E 229 100-3200-5112 Payroll- School Resource Officer E 230 100-3200-5113 Overtime E 15,000 11,362 15,000 231 City of Guyton Proposed Budget General Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 100-3200-5121 Payroll Taxes E 41,412 20,019 33,300 232 100-3200-5124 Retirement E 8,000 17,653 17,700 233 100-3200-5127 Workers Comp E 37,049 20,668 24,000 234 100-3200-5131 Pd Insurance E 22,770 22,770 34,058 235 100-3200-5133 Employee Insurance E 90,720 57,792 68,500 236 100-3200-5212 Pd Computer Sftwr Svc ( E 237 100-3200-5214 Legal Fees E 21,833 21,800 238 100-3200-5222 Maintenance E 5,000 12,279 7,500 239 100-3200-5232 Postage E 200 184 500 240 100-3200-5237 Training & Travel E 4,000 1,933 7,500 241 100-3200-5245 Judge E 3,600 2,667 4,000 242 100-3200-5255 Utilities E 14,000 16,212 18,400 243 100-3200-5260 Pd Public Defender E 12,000 5,400 12,000 244 100-3200-5265 Enforcement Expense E 245 100-3200-5270 Pest Control E 800 246 100-3200-5310 Office Supplics E 4,000 32,122 6,500 247 100-3200-5315 Bank Charges E 331 248 100-3200-5317 Uniforms E 8,000 19,369 12,500 249 100-3200-5322 Justiceone Software E 11,700 9,000 13,500 250 100-3200-5239 Pd Exterminating Servic E 580 600 251 100-3200-5330 Gas E 45,000 26,936 40,000 252 100-3200-5335 Ps Safety & Marketing E 4,000 4,452 6,000 253 100-3200-5360 Tech Fund E 16,455 34,456 16,500 254 100-3200-5370 Ammunition E 1,500 1,260 1,500 255 100-3200-5424 Vehicle Maintenance E 15,000 39,808 25,000 256 100-3200-5425 Pd-Eqpmt Mntc/Rpr Ofc E 7,000 24,452 7,000 257 100-3200-5426 Weapons E 258 100-3200-5431 Pd - Gsccca E 18,000 21,405 22,000 259 100-3200-5432 Pd Eff Cnty Victim Witn E 3,000 3,239 3,300 260 100-3200-5440 Alarm System E 600 600 600 261 100-3200-5733 Sheriffs Office E 5,500 6,480 7,000 262 Total Public safety - Police 920,636 765,024 842,758 263 264 Public works Streets 265 100-4200-5110 Wages E 116,100 266 100-4200-5121 Ee Insurance E 24,500 267 100-4200-5123 Payroll Taxes E 9,300 268 100-4200-5127 W/C Ins E 8,000 269 100-4200-5216 Professional Services E 144,000 127,698 48,000 270 100-4200-5221 Equipment Repairs E 11,700 14,880 10,000 271 100-4200-5223 Repairs And Maintenanc E 600 272 100-4200-5228 Vehicle Maintenance E 4,000 26,374 8,000 273 100-4200-5231 General Insurance E 1,979 1,979 274 100-4200-5238 County Contract Inmate Supervisor E 66,000 43,650 69,000 275 100-4200-5260 Utilities - Street Lights E 106,488 72,389 83,300 276 100-4200-5310 Supplics E 32,000 28,332 12,000 277 100-4200-5422 Capital Outlays Street E 47,000 108,000 278 100-4200-5423 Gas E 11,000 11,813 11,000 279 Total Public works Streets 422,188 327,715 509,179 280 281 Public works Sanitation 282 100-4500-5214 Legal Services E 1,498 1,500 283 100-4500-5221 Garbage Fce/Sanitation E 267,000 280,623 226,000 284 Total Public works Sanitation 267,000 282,121 227,500 285 286 Recreation, Historical Commission and Leisure services 287 100-6100-5223 Repairs & Maintenance E 288 100-6100-5300 Supplies E 289 City of Guyton Proposed Budget General Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 290 100-6100-5305 Special Events General E 60 291 100-6100-5310 Leisure Services E 1,500 1,968 292 100-6100-5320 Community Events-General E 293 100-6100-5370 Recreation - Ball Park F E 3,302 10,000 294 E 3,500 295 100-6100-5395 Events, Special/City-Ls E 1,500 3,096 5,000 100-6100-5397 Events, Special/City-Hp 6,500 8,426 15,000 296 Historical Commission and Leisure services 297 Total Recreation, 298 Housing and development Economic development 299 Contracted Services-Economicl Developmer E 2,300 300 100-7500-5210 E 2,336 100-7500-5214 Legal Services 10,000 50,000 301 100-7500-5215 Dda- Grants E 10,000 473 302 E 303 100-7500-5217 Dda- Training E 5,000 100-7500-5221 Dda- Professional Fces 25,000 2,809 52,300 304 Total Housing and development Economic development 305 306 307 2,017,575 2,401,813 308 2,400,084 309 TOTAL GENERAL EXPENSE 2,318,180 2,404,390 310 2,400,084 311 TOTAL GENERAL REVENUE 312 300,605 2,577 SURPLUS/DEFICIT) City of Guyton Proposed Budget Water Fund For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 Intergovernmental 313 505-33-1110 Arpa R 514,000 510,899 314 Total Intergovernmental 514,000 510,899 315 316 Charges for services 317 505-34-4210 Water Revenue R 648,100 783,611 783,600 318 505-34-4255 Sewage Revenue R 549,000 653,513 653,500 319 505-34-609 Late Fees & Penalties R 12,600 21,597 21,600 320 505-34-612 Admin Fee- Water & Sewer R 12,800 3,320 3,300 321 Total Charges for services 1,222,500 1,462,041 1,462,000 322 323 Investment earnings 324 505-36-1000 Interest Earned R 2,805 2,800 325 Total Investment earnings 2,805 2,800 326 327 Other revenues 328 505-37-9111 Meter Fees, New Constru R 50,000 18,200 18,200 329 505-37-9112 Admin. Fee, Water Tap R 7,340 2,667 2,700 330 505-37-9113 Miscellaneous Income R 376 400 331 Total Other revenues 57,340 21,243 21,300 332 333 Miscellaneous 334 505-38-9100 Return Check Fees R 432 400 335 505-38-9102 Water Service Charge R 9,000 11,900 11,900 336 505-38-9103 Sewage Service Charge R 22,700 9,800 9,800 337 Total Miscellaneous 31,700 22,132 22,100 338 339 Other financing sources 340 505-39-700 Transfer In From Construction 7R 4,358 341 505-39-1320 Cut In/Tap/Impact R 608,400 191,600 191,600 342 505-39-1400 Transfer From Debt Service R 550,850 570,675 615,475 343 505-39-1505 Transfer From Splost R 71,000 26,507 27,000 344 Total Other financing sources 1,234,608 788,782 834,075 345 346 Wages 347 505-5100-0052 Salaries E 66,586 69,320 89,000 348 505-5100-0053 Overtime E 73 84 1,000 349 Total Wages 66,659 69,404 90,000 350 351 Payroll tax 352 505-5122-0052 Payroll Taxes E 5,094 1,515 7,100 353 Total Payroll tax 5,094 1,515 7,100 354 355 Employee benefits 356 505-5317-0010 Retirement E 650 3,510 3,500 357 Total Employee benefits 650 3,510 3,500 358 359 Legal and professional 360 505-5210-0010 Audit E 7,500 14,000 7,000 361 505-5210-0012 Legal Services E 33,917 9,565 34,000 362 505-5210-0014 Professional Fees E 329,008 239,834 250,000 363 505-5210-0016 Engineering E 2,298 750 2,000 364 505-5210-0018 Mapping E 31,329 29,796 32,000 365 505-5317-0060 Computer Software & Maintenal E 10,000 19,633 10,500 366 City of Guyton Proposed Budget Water Fund For the Year Ended June: 30, 2026 Budgeted Projected Proposed 2025 2025 2026 505-5210-4414 Professional Fees E 115,040 145,133 145,000 367 Total Legal and professional 529,092 458,711 480,500 368 369 370 Insurance 371 505-5231-0001 Employee Insurance E 14,741 9,727 19,600 372 505-5231-0005 Workers Comp E 317 317 600 373 505-5231-0010 General Insurance E 11,092 11,092 13,183 374 505-5231-4410 General Insurance E 11,092 11,092 13,183 375 Total Insurance 37,242 32,228 46,566 376 377 Utilities 378 505-5240-0040 Utlities E 76,661 116,687 134,000 379 505-5240-4440 Utilitics E 380 Total Utilities 76,661 116,687 134,000 381 382 Supplies 383 505-5310-0001 Supplies E 30,000 24,399 30,000 384 505-5310-4400 SUPPLIES E 10,000 7,245 10,000 385 Total Supplies 40,000 31,644 40,000 386 387 Postage 388 505-5312-0010 Postage E 12,000 17,750 18,700 389 Total Postage 12,000 17,750 18,700 390 391 Chemicals 392 505-5315-0001 Chemicals E 12,000 6,567 12,000 393 Total Chemicals 12,000 6,567 12,000 394 395 Other 396 505-5317-0015 Office Supplies E (39) 397 505-5317-0020 Bank Charges E 19,300 19,179 19,500 398 505-5317-0035 Dues E 2,227 2,192 2,300 399 505-5317-0040 Drinking Water Fees To Ep E 8,500 8,500 400 505-5317-9993 Springfield Payment E 456 401 505-5317-0050 Gas E 12,242 8,484 8,500 402 Total Other 42,269 30,272 38,800 403 404 Repairs and Maintenance 405 505-5310-0005 Sewer Repairs/Maintenance E 70,000 61,935 70,000 406 505-5400-005 Flo-Test Water Wells E 4,800 4,800 407 505-5400-0055 Capital Outlay, Cpt! Imp E 18,285 408 505-5400-0060 Equipment E 8,000 2,005 2,000 409 505-5400-0065 Meters E 65,000 36,920 410 505-5400-0001 Water Repairs/Maintenance E 28,000 56,485 38,000 411 505-5400-0002 Water & Sewer Vehicle Expens E 15,000 412 505-5400-0070 Water Tanks, Capital Ou E 27,277 413 505-5400-4405 Maintenance E 65,000 14,487 40,000 414 505-5400-4455 Wwtp-Plant Misc. E 514,000 1,075,366 415 505-5400-4460 Sewer Capitol Outlay E 271,687 416 Total Repairs and Maintenance 765,000 1,569,247 154,800 417 418 Depreciation 419 505-5610-0001 Depreciation Exp. E 345,000 365,000 365,000 420 City of Guyton Proposed Budget Water Fund For the Year) Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 Total Depreciation 345,000 365,000 365,000 421 422 Interest 423 505-8000-5820 Interest Expense E 550,850 320,850 315,675 424 Total Interest 550,850 320,850 315,675 425 Other financing uses Interfund transfers 426 505-9000-1000 Transfer To/From G/F E 96,032 10,000 427 505-9000-1070 Debt Service E 480,000 871,246 615,675 428 Total Other financing uses - Interfund transfers 576,032 871,246 625,675 429 430 431 TOTAL W/S EXPENSE 3,058,549 3,894,631 2,332,316 432 433 TOTAL W/S REVENUE 3,060,148 2,297,003 2,342,275 434 435 SURPLUS/DEFICIT) 1,599 (1,597,628) 9,959 436 City of Guyton Proposed Budget TSPLOST, Debt Service Trust, and SPLOST Funds For the Year Ended June 30, 2026 Budgeted Projected Proposed 2025 2025 2026 TSPLOST Fund 437 Taxes 438 235-31-3500 Tsplost Revenue R 2,118,000 439 Total Taxes 2,118,000 440 441 Investment earnings 442 235-36-1000 Interest Revenue R 18,058 18,000 443 Total Investment earnings 18,058 18,000 444 445 Public Works Streets 446 235-4200-1710 Bank Charges E 256 44 447 235-4200-5400 Capital Outlays Streets E 500,000 1,800,000 448 Total Public works streets 500,256 44 1,800,000 449 450 TOTAL TSPLOST EXPENSE 500,256 44 1,800,000 451 452 453 TOTAL TSPLOST REVENUE 2,118,000 454 455 EXCESS (DEFICIT) OF REVENUES OVER (TO) EXPENDITURES 1,617,744 (44) (1,800,000) 456 457 CDBG Fund 458 Interest income 459 340-33-300 CDBG Revenue R 31,512 500,000 460 Total Investment income 31,512 500,000 461 462 Water & Sewer (Transfers to) 463 340-4000-400 Project Expend. E 31,512 500,000 464 Total Transfers to water & sewer 31,512 500,000 465 466 TOTAL CONSTRUCTION TRUST EXPENSE 31,512 500,000 467 468 TOTAL CONSTRUCTION TRUST REVENUE 31,512 500,000 469 470 EXCESS (DEFICIT) OF REVENUES OVER (TO) XPENDITURES 471 472 Debt Service Trust Fund (DST) 473 Other revenues 474 400-36-1000 Interest Income R 19,927 19,900 475 Total Other revenues 19,927 19,900 476 477 Interfund transfers 478 400-39-1000 Transfer from W/S Fund R 480,000 871,246 615,675 479 Total Interfund transfers 480,000 871,246 615,675 480 481 Other financing uses 482 400-9000-6112 Transfer to' W/S Fund (Debt Svc Pmts) E 550,850 570,675 615,475 483 Total Other financing uses 550,850 570,675 615,475 484 485 TOTAL DST EXPENSE 550,850 570,675 615,475 486 487 488 TOTAL DST REVENUE 480,000 891,173 635,575 489 490 City of Guyton Proposed Budget TSPLOST, Debt Scrvice Trust, and SPLOST Funds For the Year Ended June 30, 2026 EXCESS (DEFICIT) OF REVENUES OVER (TO) EXPENDITURES (70,850) 320,498 20,100 491 492 SPLOST Fund 493 Intergovernmental 494 430-33-7100 Splost R 554,200 588,038 588,000 495 Total Intergovernmental 554,200 588,038 588,000 496 497 Investment earnings 498 430-36-1000 Splost R 2,918 2,900 499 Total Investment carnings 2,918 2,900 500 501 General government Administration 502 430-1500-230 Technology E 39 503 Total General government Administration 39 504 505 Public safety Police 506 430-3200-5425 Police Equipment E 50,000 32,832 507 Total Public safety Police 50,000 32,832 508 509 Public works Streets 510 430-4200-5414 Streets Infrastructure E 14,100 14,655 511 Total Public works Streets 14,100 14,655 512 513 Recreation 514 430-6100-5424 Recreation Equipment E 130,000 139,423 515 Total Recreation 130,000 139,423 516 517 Water & Sewer (Transfers to) 518 430-9000-5430 Transfer To Water Sewer F E 26,507 27,000 519 Total Transfers to water & sewer 26,507 27,000 520 521 TOTAL SPLOST EXPENSE 194,100 213,456 27,000 522 523 524 TOTAL SPLOST REVENUE 554,200 588,038 588,000 525 526 EXCESS (DEFICIT) OF REVENUES OVER (TO) EXPENDITURES 360,100 374,582 561,000 527 528 529 Construction Trust Fund 530 Interest income 531 700-36-3616 Interest income R 8,837 7,800 532 Total Investment income 8,837 7,800 533 534 Water & Sewer (Transfers to) 535 700-9000-1040 Transfer To Water E 4,358 536 Total Transfers to water & sewer 4,358 537 538 TOTAL CONSTRUCTION TRUST EXPENSE 4,358 539 540 TOTAL CONSTRUCTION TRUST REVENUE 8,837 7,800 541 542 EXCESS (DEFICIT) OF REVENUES OVER (TO) EXPENDITURES (4,358) 8,837 7,800 543