Kennesaw staff presents FY2027 budget showing $35 million general fund and reserves above policy benchmarks

City staff presented the proposed FY2027 operating and capital budgets during a public hearing Sept. 8, saying the general fund operating budget is $35,000,000, a 2% increase over the prior year. "The 2027 proposed general fund operating revenues includes taxes of 28,100,000 or 80% of our total general fund budget," the staff presenter told the council.

The staff overview broke down revenue lines: licenses and permits $588,400; intergovernmental revenues $1,700,000; charges for services $1,300,000; investment income $750,000; and other financing sources $1,000,000. On the expenditure side, personal services were listed at $19,900,000 (59% of general fund expenditures), contractual services $6,100,000, contingency $170,000, and reserves $547,000. The presenter said audited statements show approximately $38,200,000 in reserves compared with a deficit in 2016.

Staff also outlined recommended personnel changes and capital purchases: three IT/GIS reclassifications, four police position reclassifications and a combined budget impact of about $27,500 for reclassifications; proposed capital items included marked and unmarked police vehicles, park equipment and a Rec Center sound system, cameras for the museum and local data storage for IT. The presenter said no new positions were recommended for 2027.

The public will have another opportunity to weigh in at a council work session on Sept. 14, with final adoption scheduled for Sept. 21. Residents who commented earlier in the meeting asked for clarity on the city's reserve policy and questioned why certain previously supported park projects did not appear in the draft budget.