Elbert County’s draft 2027 budget projects a $2.5 million shortfall
Nearly all of the projected gap is in the General Fund; compensation, staffing and department spending requests remain under review ahead of a Dec. 31 deadline to adopt a balanced budget.
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Elbert County’s draft 2027 budget projects expenses exceeding revenue by $2.5 million, with nearly all of the gap in the General Fund. The draft budget presentation projects $54.78 million in revenue and $57.28 million in expenses.
The figures are proposals, not an adopted spending plan. The Nov. 4 meeting is scheduled as a public hearing and discussion, and the county must adopt a balanced budget by Dec. 31, the meeting packet and staff summary say.
The General Fund is projected to bring in $22.86 million and spend $25.27 million in 2027, a $2.40 million gap. The presentation shows General Fund revenue rising 3.63% from 2026 and expenses rising 4.35%. Across county funds, projected revenue is up 5.88% and expenses up 1.22% from the prior-year figures in the presentation.
Other funds have different projected balances: Road & Bridge is expected to take in about $213,000 more than it spends, and Sales & Use Tax about $329,000 more. The projections show expenses exceeding revenue by about $592,000 in LEAF, $429,000 in Human Services and $299,000 in Conservation Trust. These are budget projections, not year-end results.
The presentation does not identify a specific measure to close the gap, such as a tax increase, spending cuts or transfers between funds. It lists compensation, staffing, equipment and capital projects as items still under consideration. The staff summary says Finance is working with departments and commissioners on requests that would add spending.
Proposed compensation changes include a 2% merit increase and a 3% cost-of-living adjustment for most listed employee groups. The presentation shows 4% merit increases for collective-bargaining and law-enforcement employees upon ratification. Its salary table rises from about $17.59 million before adjustments to $18.44 million after the listed increases. The county proposes no increase to the benefit subsidy; the presentation notes a 1% medical-insurance increase.
The staff summary lists 233 budgeted full-time-equivalent positions for 2027, compared with 236 for 2026, while staffing remains under review. The materials do not specify which positions might change.
Department requests include four Sheriff’s Office Tahoes costing $360,000 and four leased Road & Bridge graders costing $234,160. A $500,000 Fairgrounds arena sound, lighting and crow’s-nest upgrade, budgeted in 2026, is listed as a request to move forward. The presentation also lists building and parking-lot work. The requests are not shown as approved.
The presentation projects the General Fund balance declining from $20.48 million at the end of 2025 to $18.13 million at the end of 2026; it does not identify that balance as a source for closing the 2027 gap.