More than $5 million of the Gwinnett County Public Schools penny sales tax revenue for FY2019 went toward school bus replacement and fleet maintenance. AJC file photo

Audit shows Gwinnett Schools SPLOST spending on track

An audit of penny sales tax revenue presented recently to Gwinnett County Public Schools concluded that:

  • Investment of sales tax proceeds received by the district has been conducted in a sound fiscal manner. 
  • Tax proceeds are disbursed in a fiscally responsible manner. 
  • Equipment and technology purchased with SPLOST are in the District’s records and possession. 
  • Completed construction projects are well-built; they also coincide with the district’s facilities plan and accounting records.

Since 1997, the district has benefited from a special purpose local option sales tax (SPLOST) for education. 

On November 3, 2015, voters approved an extension of the one percent SPLOST. 

This is the fifth renewal of this sales tax program (SPLOVST V). The referendum approved a maximum collection of $950 million over five years, from the date on which SPLOST IV expired (July 2017) until collections reach $950 million. A share of up to $22.3 million is to be distributed to Buford City Schools. The remaining funds (up to $927.6 million) are to be used to fund the district’s 2018 Building and Technology Program.

Related story: How metro schools use money for safety

Related story: Gwinnett considered budget increase for FY2019

The audit scope included reviewing the SPLOST V operations for the period July 1, 2018 through June 30, 2019 (FY2019).

Revenue during that period totaled $170,859,668.86.

The total expenditures came to $277,687,441.62 which included $109,483,663.14 in transfers to other funds for program management, certificates of occupation and general obligation bonds.

Other expenditures included:

Budgets -- $120,416.23 

Fleet Maintenance -- $727,229  

Bus Replacement -- $4,634,080 

Data Governance -- $7,570,748.01 

Information Security -- $2,590,202.84 

Technology -- $73,243,981.96 

Land Purchases -- $693,763.50 

Construction -- $70,319,925.42 

Storage and Moving -- $230,116.98 

Equipment -- $8,073,284.54

Read the entire audit here.


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