SPLOST Program

The county and each municipality receiving SPLOST funds must maintain a record of each project for
which the SPLOST proceeds are used. (51)

A schedule must be included in the annual audits of the county and each municipality receiving
SPLOST funds.


The auditor is required to verify and test expenditures and provide assurances that the schedule
described above is fairly presented in relation to the financial statements. The auditor’s report must
include an opinion, or disclaimer, as to whether the schedule is presented fairly in all material
respects related to the financial statements taken as a whole.(52)


Prior to December 31 of each year, the county and each municipality receiving SPLOST funds
must publish a non-technical report in a local newspaper of general circulation and in a prominent
location on the local government website (if it maintains one). The report must include the following
information on each approved project:

  • Original estimated cost
  • Current estimated cost if different from the original estimated cost
  • Amount expended in prior years
  • Amount expended in the current year
  • Any excess proceeds which have not been expended for a project or purpose (including all
    unexpended SPLOST funds held from a prior SPLOST)
  • Estimated completion date
  • Actual completion cost of each project completed during the current year

The annual report must also include a statement of what corrective action the local government
intends to implement for each project that is underfunded or behind schedule and the statement of
any surplus funds that have not been expended for a project.(53)

The county is not responsible for reporting information on municipal projects. The report may be
published at any time during the calendar year and in the form determined by the local government
issuing the report. Road, street, and bridge projects can be reported collectively and do not have to
be broken down by specific project. (See Resources, Sample Annual Report, p. 66.)

(51) O.C.G.A. §§ 48-8-121(a)(2); 48-8-122.
(52) O.C.G.A. § 48-8-121(a)(2).
(53) O.C.G.A. § 48-8-122.

2022 SPLOST Report

SPLOST Collection Chart