The Cobb County Board of Commissioners voted unanimously Dec. 12 to extend a Special Purpose Local Option Sales Tax contract and set up a new policy for SPLOST best practices for the local penny sales tax.

For about $4.4 million, the commissioners extended the contract for Moreland Altobelli Associates, Inc. to continue to provide program management assistance, pre-construction services and construction management for 2011 and 2016 SPLOST programs for Cobb’s parks and recreation program.

Through the new best practices policy, the commissioners will require several guidelines to oversee SPLOST projects.

Among them are an impact statement and the funding source linked to a specific budget line item to show the operations and maintenance costs associated with the project.

Commission Chairman Mike Boyce said the tightening of these review guidelines will “show the public we’re spending their tax money with a lot of scrutiny.”