This fund is for the add on fees for technology in the Magistrate, Probate and Clerk of Court areas. Funds may only be used for technology needs in the respective offices and is presented as we have to adopt a balanced budget.
Debt Service for fund 100 is for the land around the reservoir, fund 301 is for CIP, and fund 270 is for the unincorporated portion of the construction of the reservoir.
The Law Library fund is disbursed via a committee that is comprised of court officials and the funds collected are from add on fees to cases. We include it in our budget because Georgia requires us to adopt a balanced budget for each fund.
The SPLOST fund is legally required to keep this special purpose tax money separate from other sources of revenue. The county is required to spend the funds in accordance with the referendum approved by the voters. Funds are shared with the City of Dahlonega monthly based upon an Intergovernmental Agreement. The county adopts a budget to be in compliance with state law but the Board of Commissioners sets an annual work plan for the expenditure of funds to ensure that the program is not overspent.
The Development Authority is not currently funded by the general fund.
The is the (DATE) fund. Money for this fund is from add on fee to court cases. The money is allocated by a committee comprised of court officials and county representatives.
This is the Hotel/Motel Tax fund. Funds are collected from lodging establishments and represent a 5% tax. The funds are required by state statute to be spent on tourism. The county has a contract for tourism services with the Chamber of Commerce. The county retains a 3% administration fee and any late fees and interest, the rest of the funds are paid to the Chamber monthly.
This fund holds the money received from the state for LMIG. Funds are held until the county is ready to pave. These funds are used to supplement the current SPLOST.
The Hospital Authority is appointed by the Board of Commissioners and is responsible for overseeing a trust with a principle balance of $1,000,000 from the sale of the hospital and using the investment proceeds to pay for indigent medical expenses for Lumpkin County citizens. It is presented since the county is required to adopt a balanced budget for all funds.
The Sheriff’s Office has several special revenue funds to handle money that is donated or that is legally restricted for use. These are presented because of the balanced budget statute.
The Water Authority is not currently funded by the general fund.
This money is a 5% add on fine from court cases and must be used to support CJCC approved programs.