Cobb County officials are weighing options to close a $31 million budget gap over the next five months through a mix of personnel and service cuts. But handling long-term revenue declines could be more difficult, and may require a county renowned for low taxes and efficient services to give ground on both. .

On the table for the immediate fix are proposals to increase some millage rates, furlough employees, scale back bus service and cut hours at libraries, senior centers and recreation centers. County Commissioners plan to approve a revised and balanced budget next month.

County employees have weighed in on Internet forums against furloughs, requesting instead a millage rate increase. The county’s fire chief has warned three trucks and 82 firefighters would be out of service and work, and residents could see higher homeowners insurance fees if the $6.5 million fire fund deficit isn’t made up.

Cobb’s rate, at 9.6 mills, is one of the lowest in the metro area and has long been a selling point for the county. Four of the five commissioners have said they will not raise taxes to balance the budget.

Drawn in part by the low tax rate and strong social services, the county’s population increased by 80,000 people to more than 688,000 residents over the past 10 years, according to 2010 Census data. Along the way the county’s spending also increased.

“It’s awful hard to hear we’re $31 million in the hole when every month we see [commission meeting] agendas spending money,” said Joe Gavalis, an east Cobb resident and homeowners association president at a public meeting on the budget this week.

Cobb’s expenses increased each year between fiscal 2006 and fiscal 2010, and the county’s general fund balance dropped $20.9 million -- from $60.6 million to $39.7 million during that time.

The county spent money on a range of items including road projects, new bus routes, employee pay and supplements to the Mable House Amphitheater and Cobblestone Golf Course.

“When the times were flush you could promise everything to your constituents,” said Rajeev Dhawan, an economist at Georgia State University. “But when the money runs out you have to look at your core responsibilities."

At the height of the recession the county began cutting costs. A hiring freeze was implemented and the county offered an early retirement incentive to eligible employees early last year, and 236 workers took advantage. Last March, the county had 4,365 full-time employees and 823 part-time employees. A year later the full-time numbers had dropped 123 positions to 4,242 employees. The county brought many of the employees back at part-time salary, working no more than 29 hours and without benefits. The hiring change led to 48 additional part-time workers in March 2011.

“People coming back after the [early retirement] didn’t account for a lot of money, but it didn’t look good,” said Larry Savage, who ran unsuccessfully for commission chairman last year.

Commissioner Bob Ott, who hosted the budget meeting this week, said a complete audit of the county's spending is needed along with a personnel review. The county has 62 employees earning more than $100,000 and 220 employees making between $75,000 and $100,000 he said. "I have a hard time understanding why we have so many people in the middle," he said.

A citizens' panel starts work this week reviewing the county’s priorities and spending and looking toward the next two budget years.

“Things we did in the good days, we have to ask is this something we should be doing in the bad days.” said Thea Powell, a member of the citizens panel and former commissioner. “A lot of it centers around philosophy and what are we required to provide.”

Dwindling dollars

The Cobb budget has slid by more than $20 million since 2006

FY 2006          $60.6 million

FY 2007          $58.7 million

FY 2008          $46.8 million

FY 2009           $47.9 million

FY 2010           $39.7 million