FY2025 CIE_CWP Update _ September 2025 Submit.pdf

This is a Capital Improvement Element (CIE) Annual Update and Financial Report for Spalding County, Georgia, covering fiscal year 2025 (July 1, 2024 to June 30, 2025). The document was prepared by Spalding County Staff and details development impact fees collected, encumbered, and used during the fiscal year in accordance with Georgia's Development Impact Fee Act (DIFA) and Department of Community Affairs (DCA) guidelines. The report includes a five-year Community Work Program (CWP) that outlines planned improvements and projects with associated activity descriptions, legal authorizations, implementation timeframes, responsible parties, estimated costs, and funding sources. The CIE was originally adopted on October 16, 2023, and this update reflects the county's compliance with state requirements for impact fee management and capital planning.

The financial report presents detailed data on development impact fees by public facility category and service area, with expenditures recorded across multiple project categories. Administration category expenditures totaled $40,304.84, comprised primarily of merchant fees. The Community Work Program provides a comprehensive schedule of planned improvements categorized by facility type and service area, with each project identified by responsible party and funding mechanisms. The document demonstrates Spalding County's commitment to managing development impact fees in accordance with state regulations and utilizing collected fees to fund capital improvements that serve the county's growth and infrastructure needs.