Spending for the first five months of the fiscal year than began Oct. 1, 2011, is below expectations - but so is revenue.
Carl Henson, the county's chief financial officer, said spending through February is about 4.7 percent less than budgeted while revenue trails the projected budget by 5.4 percent.
"In summary, expenditures exceed revenue by $166,148," he said.
Even so, Henson told commissioners that it is not unusual to begin the year with more money going out than coming in and that the county's finances are slowing improving.
"Last year we'd turned the corner and were in the black [at this same point in time]," he said. "We have improved over last month."
Commission Chairman Keith Greene pointed out that part of the deficit is due to increases in employee wages and insurance benefits. The county has also had to deal with ongoing expenses related to cleanup work following last year's tornado.
"Still, tax collections from retail sales are about 8.8 percent better than last year," Greene said.
Henson agreed, saying, "It is improving."
Commission makes city final offer on building
By a 3-2 vote the Catoosa County Board of Commissioners reaffirmed its commitment to purchase of the Old Post Gym in Fort Oglethorpe, but only if that city will accept maintenance of that facility.
"This board in 2011 voted to allocate up to $350,000 to purchase the Old Post gymnasium in Fort Oglethorpe," County Attorney Chad Young said.
Young said the time has come to consider an intergovernmental agreement between the city and county for the purchase and future use of that building.
Located at 2978 LaFayette Road, what once served as a gymnasium for the 6th Cavalry is now home to Tootie's Treasures, a retail shop.
About a year ago, city and county officials seemed keen on buying the building which would then be leased to the nonprofit 6th Cavalry Museum, allowing it to relocate from its current headquarters on Barnhardt Circle.
Such a move would provide several benefits. The museum would move from a nondescript 1950s-era structure that is non-ADA compliant into a historic building from the 6th Cavalry's past. It would also provide more space for exhibits and would put the museum on a main road leading to the Chickamauga Battlefield Park.
"This is an opportunity to bring something to that area," Commission Chairman Keith Greene said. "It will allow us to partner with the city and bring some growth into that area. This is an opportunity to bring visitors to the county and the city."
Young said four points are essential for the county committing such a large sum to acquire the property.
The county would retain ownership of the land since SPLOST (special purpose local option sales tax) would fund its purchase.
The county would not be responsible for maintenance of the property.
The 6th Cavalry Museum must enter into an agreement with the city to operate the building.
The city must agree to enter into a long-term lease with the county at a nominal fee; the county would assume responsibility for operational expenses.
There would also be restrictions placed on the lease to ensure the building is used as a museum, visitor center or similar purpose.
"If those points are met, we move forward," Young said.
Commissioners had questions about the city's interest in the project.
"I hate to vote on this without Fort Oglethorpe [elected officials] being present," Commissioner Bobby Winters said. "If they want it, I'll help them, but their council members have contacted me individually and they don't seem to want it anymore."
Young replied, "I've asked that the city put it on their agenda. If they don't act we can reallocate these SPLOST funds."
Commissioner Jim Cutler asked if the $350,000 is realistic - if the building is worth more or less than that amount - and if it would be sufficient to perform necessary restoration work on the structure.
"The estimate is that it could cost $280,000 to fix and the 6th Cavalry's capital campaign aims to raise $112,000," he said.
Kyle Russell, president of the 6th Cavalry Museum board of directors and a painting contractor by profession, said the report calling for repairs was "a little ambiguous" and calls for fixing problems that do not exist.
"I don't see any water problems and all asbestos work is abated," he said. "The main thing on the report deals with painting, and to honor my father, who served with the 6th, I'm willing to do that at no charge.
"I got the impression a year ago that the city was on board."
Greene said the biggest question regarding the purchase deals with providing ongoing maintenance and that Russell, along with the museum's members, seem committed to dealing with that issue.
Cutler questioned a previous offer by the county toward the museum which is housed in a former county health department building that is now owned by Fort Oglethorpe.
"Two years ago we allocated $250,000 to renovate the current museum," he said.
Chris McKeever, the museum's executive director, said Fort Oglethorpe Mayor Lynn Long said "he didn't want to invest more in the current building and wanted to see the museum move into the main line and act as anchor for REFRESH Fort Oglethorpe."
The decision to allocate SPLOST money, if the stated conditions are met by the city, narrowly passed.
Commissioners Cutler and Winters voted against the proposal.
"Why buy it if they don't want it?" Winters asked.
Commissioners Greene, Jeff Long (who is Fort Oglethorpe's director of public works and recreation) and DeWayne Hill voted in favor of allocating the funds to purchase the building.
"Since becoming a commissioner I've learned that historic preservation is one of the greatest things to attract tourists," Hill said. "We need to take advantage of that, not just in Fort O but also in Ringgold and throughout the county."