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Sales tax a major source of funding for capital improvements...

Carrollton City Schools, the Carroll County School System and Bremen City Schools have shared a funding mechanism that has allowed all three school systems to greatly enhance/expand their facilities, technology and pursue other capital improvements. 

The Special Purpose Local Option Sales Tax, or SPLOST, for education is a 1-cent sales tax that is presented to the voters via referendum every five years. Voters overwhelmingly approved an extension of the ESPLOST tax on the June 9, 2020. 

While operations of all three school systems are primarily funded by state allocations and local property taxes, SPLOST can only be used for capital projects or to pay off debt. It cannot pay teacher salaries, pay utility bills or purchase books. What it can do is allow school systems to spend SPLOST on “brick and mortar” and other tangible expenditures, such as technology, freeing school budgets to use property taxes and state revenue to fund the day-to-day operations of the school systems.


In 2017, the Georgia General Assembly passed HB 139 that required the aggregation and publication of a variety of financial information for all school districts, such as revenue and expenditure data, capital construction costs, recent audits, and similar reports. All of this information on this site consists of data and other information which the Georgia Department of Education already collects and in most cases published in some existing form, or which is collected and published by another department within state government such as the Department of Audits and Accounts. HB 139 required the centralization of this information into a single web site, which is the purpose of this new reporting system.

Below is a link to this state DOE site, where you have the ability to review not only Carrollton City Schools financial data, but the same information from school systems all over the state.