Coweta County officials are

in the process of determining who's been naughty and nice this year

as they begin deliberations on the 2004 budget.

The Coweta County Commission

got a first glance of the $36.3 million budget during Tuesday morning's

commission meeting.

Finance director Rick Smoot

was on hand to answer questions, but the commissioners said they would

examine the document and bring questions to Tuesday's 9 a.m. public

hearing.

Highlights of this year's

budget include:

- No tax increase.

- The creation of a sports

council to help bring more sports tournaments to the county.

- A transportation planer

and manager added to the staff.

- The addition of 10 firefighters,

one maintenance technician and three captain promotions in the fire department.

- A 2.5 percent cost of

living increase for all county employees.

In his recommendations, Smoot

also did not support Sheriff Mike Yeager's request for six more deputies

and pay upgrades for detention officers and radio operators.

Smoot also suggested that $1.5

million be transferred from the 2003 year-end balance to help pay for

capital projects next year.

Residents who want to comment

on the budget should head to the county's administrative complex

on Perry Street in Newnan next Tuesday at 9 a.m.