DeKalb County Finance, Audit, and Budget Committee Meeting – August 25, 2026
DeKalb County Finance, Audit, and Budget Committee Meeting – August 25, 2026
On August 25, 2026, the DeKalb County Finance, Audit, and Budget (FAB) Committee met, chaired by Commissioner Ted Terry, with Commissioners Michelle Long Spears and Shekara Johnson present. The committee reviewed budget timelines, approved several contracts and budget amendments, and received updates on procurement modernization and operational assessments.
Consent Calendar
- Meeting Minutes (Item 1282): Approved the minutes from the August 11, 2026 FAB meeting unanimously.
Discussion Items
- Mid-Year Budget Adjustments & FY27 Budget Timeline: Budget Director TJ presented a preliminary timeline, noting a flat tax digest environment with limited revenue growth. The unrestricted fund balance stood at $119 million (down from $169 million in 2022). Key cost drivers for FY27 include pay classification study implementation, potential COLA increases, fire compensation annualization, rising fuel/utility costs, and health insurance/pension unknowns. The committee agreed to expedite budget presentations by inviting constitutional officers and department heads to present in October and November 2026, rather than waiting until late January, allowing more time for deliberation. Commissioner Terry suggested 30-minute blocks (20 min presentation, 10 min Q&A) per department. Commissioners also expressed support for a streamlined CIP process, with a five-year capital plan expected in September 2026.
- Operational Assessment Update: Alexis Matthew of The Momentum Firm reported on progress for finance, budget, and purchasing departments. Seven recommendations were completed, many in governance. Challenges remain with CV360 (financial system) and OpenGov integration, with completion hoped by end of 2026. The audit is expected by end of September. A disparity study for the LSBE program is being scoped, with NIGP proposing $142,000; the county aims to narrow scope and complete the study by Q1 2027.
Key Outcomes
- Item 1195 – Augmented Procurement Staffing (NIGP): Approved change order No. 1 to contract for augmented procurement staffing, increasing funds by $800,384 and ratifying assignment to NIGP. Vote: unanimous.
- Item 1197 – Marshal's Office Uniforms: Approved renewal of uniform contracts with Galls LLC and Dana Supply Incorporated for $340,000 (total not to exceed) through August 31, 2027. Vote: unanimous.
- Item 1219 – Porter Sanford Center Equipment: Approved budget amendment of $79,000 for AV equipment, funded from hotel/motel tax. Vote: unanimous.
- Item 1216 – Sugar Creek Tennis Court Retaining Wall: Approved budget amendment of $800,000 for lighting and retaining wall to complete a third tennis court, pending legal confirmation of hotel/motel tax eligibility. Vote: unanimous.
- Deferred Items: Item 0839 (financial advisory services) deferred 30 days. Water/sewer debt relief ordinance and "For the People" dividend fund policy held for further refinement.
Next Steps
- Budget presentations from constitutional officers and departments will begin in October 2026.
- A five-year CIP plan is scheduled for the September 29, 2026 FAB meeting.
- The committee will receive an updated operational assessment in three months.
- Staff will circulate revised policy documents and coordinate with legal on hotel/motel tax eligibility.
Meeting Transcript
All right, we are back on DCTV. Welcome to our finance audit and budget committee. Uh chair by myself, Commissioner Ted Teary. And joined by committee members, Commissioner Michelle Long Spears and Commissioner Shekara Johnson. And we have a about an hour today, committee members. Let's jump right in. We'll do our meeting minutes from the August 11th Fab meeting, item 1282. Open the floor for a motion. Move to approve. Second. All right. All in favor, is you can say aye. Aye. Chair vote side. Motion carries. All right. We did a couple discussion items on the agenda. We did hear from Mr. Calvin Hicks, who actually isn't able to make it this uh afternoon, so we'll skip that one. Um let's invite a TJ, budget director extraordinaire to present on the mid-year budget adjustments preliminary timeline discussion. We're having the meeting about the meeting before the meeting. Take it away. Right. Thank you, Mr. Chair. So uh what I have is just a short presentation just to kind of tee up where we are at this point in the budget year. Um so some of this uh is gonna look pretty familiar because it's it's recycling some slides from our uh millage rate discussions. We have the uh clicker for the slides. Oh yes, DC TV. There we go. They'll click for you in the meantime. All right. So uh the first two slides are just showing the tax digest trend. Um so again, these these were straight from the the presentations we did at during the millage rate um adoption. So you can see, especially on the second one, that the total change in the last two years has been significantly lower than what it had been as the average going back to 2018. So we're in a very flat tax digest environment where we're not seeing the revenue group growth that we've seen in recent years due to the tax digest. So even with the backdrop of the the increase to the millage rate, we still don't have a lot of additional revenue this year that we've had in past years when millage rates or the tax digest has come in higher than anticipated. And then um third slide is showing our fund balance. And uh what you'll see there is the the green bars, that is our unrestricted fund balance, and then the blue bars are our e-host reserve. Um and you can see going 2017, we were at eight eighty-one million dollars. Uh we got all the way up to about 169 million in 2022, not including the e host reserve. Um the last few years we've we've tailed off a bit where we're now um basically flat from where we were last year at 119 million dollars versus 118.6 million in last year's. Uh what we have done though is we've been able to uh distribute the e-host reserve, so that's no longer part of our fund balance, so that won't be showing up there. And hopefully we have positioned ourselves where we'll be able to start building back that fund balance in future years. Um but just right now at this point of the year, we're not um you know at a point where we feel like we have a lot of you know disposable income, if you will. Um to go to to other things outside you know coming out of the the operating budget. Um then the next slide is just talking about some of the items we're looking for for FY27. Uh the big one at the top is our paying class study implementation. We don't have any final numbers from that, um, but we do expect that to have a pretty hefty price tag on it. Um also up below that is we haven't had cost of living adjustments for the last two years.
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