SPLOST is the acronym used in Georgia for a Special Purpose Local Option Sales Tax. A common local reference places the letter "E" in front of SPLOST to differentiate between Glynn County government SPLOSTs and SPLOSTs that specifically support the Glynn County Board of Education.
Under Georgia law, local boards of education have the option of calling for a referendum to ask their voters to approve a SPLOST. If the voters approve the referendum, the SPLOST revenues may be used for the following:
- Specific capital improvement projects for educational purposes, and/or
- Retire General Obligation Bond debt previously incurred with respect only to capital outlay projects and/or
- Issue new General Obligation Bond for specific capital outlay projects to be paid with SPLOST.
Glynn County voters approved ESPLOST referendums in March 2007 and November 2009. EPLOST projects are outlined in the ESPLOST Presentation file posted below under "Related Files."
More information about SPLOST is available by clicking the Georgia Department of Education SPLOST link posted below.
ESPLOST Citizens Oversight Committee
To ensure that ESPLOST projects are properly managed, financially transparent and accountable to the community, the Glynn County Board of Education established a Citizens Oversight Committee (COC) after passage of the school system’s first ESPLOST. Though the COC is not required by law, the board established it to provide an extra measure of accountability to the citizens of Glynn County regarding the timely and cost-effective expenditure of ESPLOST funds.
The COC meets monthly to review all ESPLOST-related projects. The school system’s Executive Director of Operations serves as the primary liaison between the COC and the Glynn County Board of Education. They, or their designee, is responsible for providing timely and accurate information to the COC, which will continue to operate until all ESPLOST projects are completed and all ESPLOST funds are dispersed.
The COC is confirmed annually by the Board of Education and consists of seven (7) citizens who are appointed to the committee. Each board member representing voting districts 1-5 in Glynn County appoints one member; the two at-large board members share one appointment; and the superintendent of schools appoints one member. The COC may establish subcommittees, if needed.
The COC annually elects a chairperson, vice chairperson and secretary. COC members serve a term of one year beginning on July 1 in the year they are appointed. Members may be appointed for additional terms.
Contact the Citizens Oversight Committee chairperson by emailing [email protected].
NOTE: Related files are posted under corresponding ESPLOST subpages in the right-hand column of this page.