HB 814 requires local governments to estimate the annual operating costs of each SPLOST project in the resolution calling for the SPOST referendum.  It also changes the SPLOST annual published reporting requirements to include unexpended surplus funds for projects/purposes, their estimated completion date, and actual cost upon completion. Further, the bill adds a new provision allowing for any person or entity to enforce compliance for any provision in the SPLOST statute as well as allowing the Attorney General to seek civil or criminal enforcement. The same version of this bill was introduced in the Senate as SB 332.