Template Name: LGC Summary
Hickman County Finance
User:
Michael Elkins
Created by:
LGC
Summary Financial Statement
Date/Time:
8/3/2026 11:44 AM
July 2026
Page 1 of 4
141
General Purpose School
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
40110
Current Property Tax
3,020,404.00
0.00
0.00%
251,700.33
0.00
0.00%
40120
Trustee's Collections - Prior Year
75,000.00
0.00
0.00%
6,250.00
0.00
0.00%
40125
Trustee's Collections - Bankruptcy
500.00
0.00
0.00%
41.67
0.00
0.00%
40130
Cir Clk/Clk & Master Collections-Pr Yr
25,000.00
0.00
0.00%
2,083.33
0.00
0.00%
40140
Interest And Penalty
15,000.00
329.81
-2.20%
1,250.00
329.81
-26.38%
40161
Payments In Lieu Of Taxes - T. V. A.
2,500.00
0.00
0.00%
208.33
0.00
0.00%
40162
Payments In Lieu Of Taxes-Local
6,000.00
0.00
0.00%
500.00
0.00
0.00%
40210
Local Option Sales Tax
3,100,000.00
301,922.39
-9.74%
258,333.33
301,922.39
-116.87%
40270
Business Tax
45,000.00
2,798.77
-6.22%
3,750.00
2,798.77
-74.63%
41110
Marriage Licenses
1,300.00
104.50
-8.04%
108.33
104.50
-96.46%
43570
Receipts From Individual Schools
25,000.00
0.00
0.00%
2,083.33
0.00
0.00%
43582
Community Service Fees - Adults
200.00
30.43
-15.22%
16.67
30.43
-182.58%
44120
Lease/Rentals/PPP
7,500.00
2,020.00
-26.93%
625.00
2,020.00
-323.20%
44170
Miscellaneous Refunds
40,000.00
34.17
-0.09%
3,333.33
34.17
-1.03%
44530
Sale Of Equipment
15,000.00
0.00
0.00%
1,250.00
0.00
0.00%
44560
Damages Recovered From Individuals
3,000.00
0.00
0.00%
250.00
0.00
0.00%
44570
Contributions & Gifts
20,000.00
0.00
0.00%
1,666.67
0.00
0.00%
46175
On-Behalf Contributions For OPEB
50,000.00
0.00
0.00%
4,166.67
0.00
0.00%
46510
Tennessee Investment in Student
25,367,661.00
605,189.40
-2.39%
2,113,971.75
605,189.40
-28.63%
46513
TISA - On-behalf Payments
17,332.00
0.00
0.00%
1,444.33
0.00
0.00%
46515
Early Childhood Education
425,000.00
185,605.90
-43.67%
35,416.67
185,605.90
-524.06%
46520
School Food Service
22,000.00
0.00
0.00%
1,833.33
0.00
0.00%
46550
Driver Education
10,000.00
0.00
0.00%
833.33
0.00
0.00%
46590
Other State Education Funds
240,000.00
0.00
0.00%
20,000.00
0.00
0.00%
46596
Paid Parental Leave
0.00
20,349.43
0.00%
0.00
20,349.43
0.00%
46610
Career Ladder Program
27,360.00
0.00
0.00%
2,280.00
0.00
0.00%
46851
State Revenue Sharing -T.V.A.
220,000.00
0.00
0.00%
18,333.33
0.00
0.00%
46990
Other State Revenues
200,000.00
0.00
0.00%
16,666.67
0.00
0.00%
47640
Rotc Reimbursement
75,000.00
6,898.00
-9.20%
6,250.00
6,898.00
-110.37%
48990
Other
110,000.00
34,758.90
-31.60%
9,166.67
34,758.90
-379.19%
Total
Revenues
33,165,757.00
1,160,041.70
-3.50%
2,763,813.08
1,160,041.70
-41.97%
Expenditures
71100
Regular Instruction Program
(16,664,770.00)
196,076.78
1.18%
(1,388,730.83)
196,076.78
14.12%
71150
Alternative Instruction Program
(291,725.00)
0.00
0.00%
(24,310.42)
0.00
0.00%
71200
Special Education Program
(3,845,600.00)
2,485.78
0.06%
(320,466.67)
2,485.78
0.78%
71300
Career and Technical Education
(1,310,584.00)
13,816.33
1.05%
(109,215.33)
13,816.33
12.65%
72110
Attendance
(205,253.00)
5,247.21
2.56%
(17,104.42)
5,247.21
30.68%
Template Name: LGC Summary
Hickman County Finance
User:
Michael Elkins
Created by:
LGC
Summary Financial Statement
Date/Time:
8/3/2026 11:44 AM
July 2026
Page 2 of 4
141
General Purpose School
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
72120
Health Services
(902,100.00)
13,029.41
1.44%
(75,175.00)
13,029.41
17.33%
72130
Other Student Support
(1,471,460.00)
32,946.88
2.24%
(122,621.67)
32,946.88
26.87%
72210
Regular Instruction Program
(1,676,004.00)
29,624.10
1.77%
(139,667.00)
29,624.10
21.21%
72220
Special Education Program
(603,815.00)
15,555.91
2.58%
(50,317.92)
15,555.91
30.92%
72230
Career and Technical Education
(189,805.00)
12,669.38
6.67%
(15,817.08)
12,669.38
80.10%
72250
Technology
(515,026.00)
107,600.39
20.89%
(42,918.83)
107,600.39
250.71%
72290
Other Programs
(70,000.00)
0.00
0.00%
(5,833.33)
0.00
0.00%
72310
Board Of Education
(697,521.00)
374,325.53
53.67%
(58,126.75)
374,325.53
643.98%
72320
Director Of Schools
(360,799.00)
23,546.80
6.53%
(30,066.58)
23,546.80
78.32%
72410
Office Of The Principal
(2,041,958.00)
110,667.49
5.42%
(170,163.17)
110,667.49
65.04%
72510
Fiscal Services
(50,000.00)
0.00
0.00%
(4,166.67)
0.00
0.00%
72610
Operation Of Plant
(2,841,298.00)
484,454.85
17.05%
(236,774.83)
484,454.85
204.61%
72620
Maintenance Of Plant
(1,315,721.00)
170,127.64
12.93%
(109,643.42)
170,127.64
155.16%
72710
Transportation
(2,255,027.00)
149,502.11
6.63%
(187,918.92)
149,502.11
79.56%
72810
Central And Other
(122,500.00)
18,345.28
14.98%
(10,208.33)
18,345.28
179.71%
73100
Food Service
(47,198.00)
0.00
0.00%
(3,933.17)
0.00
0.00%
73300
Community Services
(117,173.00)
0.00
0.00%
(9,764.42)
0.00
0.00%
73400
Early Childhood Education
(576,470.00)
12,059.20
2.09%
(48,039.17)
12,059.20
25.10%
76100
Regular Capital Outlay
0.00
9,400.00
0.00%
0.00
9,400.00
0.00%
Total
Expenditures
(38,171,807.00)
1,781,481.07
4.67%
(3,180,983.92)
1,781,481.07
56.00%
Total
141
General Purpose School
(5,006,050.00)
2,941,522.77
58.76%
(417,170.83)
2,941,522.77
705.11%
Template Name: LGC Summary
Hickman County Finance
User:
Michael Elkins
Created by:
LGC
Summary Financial Statement
Date/Time:
8/3/2026 11:44 AM
July 2026
Page 3 of 4
142
School Federal Projects
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
47131
Vocational Educ - Basic Grants To
70,564.65
74,130.56
-105.05%
5,880.39
74,130.56
-1,260.64%
47141
Title 1 Grants To Local Educ Agencies
1,013,739.25
0.00
0.00%
84,478.27
0.00
0.00%
47143
Special Education - Grants To States
895,716.00
0.00
0.00%
74,643.00
0.00
0.00%
47145
Special Education Preschool Grants
28,498.00
20,350.62
-71.41%
2,374.83
20,350.62
-856.93%
47189
Eisenhower Prof Development State
175,617.42
0.00
0.00%
14,634.79
0.00
0.00%
47590
Other Federal Through State
72,544.04
0.00
0.00%
6,045.34
0.00
0.00%
Total
Revenues
2,256,679.36
94,481.18
-4.19%
188,056.61
94,481.18
-50.24%
Expenditures
71100
Regular Instruction Program
(691,386.65)
0.00
0.00%
(57,615.55)
0.00
0.00%
71200
Special Education Program
(637,582.82)
0.00
0.00%
(53,131.90)
0.00
0.00%
71300
Career and Technical Education
(54,771.98)
0.00
0.00%
(4,564.33)
0.00
0.00%
72130
Other Student Support
(29,945.38)
0.00
0.00%
(2,495.45)
0.00
0.00%
72210
Regular Instruction Program
(543,121.18)
20,645.83
3.80%
(45,260.10)
20,645.83
45.62%
72220
Special Education Program
(286,631.16)
4,554.32
1.59%
(23,885.93)
4,554.32
19.07%
72230
Career and Technical Education
(5,240.17)
0.00
0.00%
(436.68)
0.00
0.00%
72710
Transportation
(8,000.02)
0.00
0.00%
(666.67)
0.00
0.00%
Total
Expenditures
(2,256,679.36)
25,200.15
1.12%
(188,056.61)
25,200.15
13.40%
Total
142
School Federal Projects
0.00
119,681.33
100.00%
0.00
119,681.33
0.00%
Template Name: LGC Summary
Hickman County Finance
User:
Michael Elkins
Created by:
LGC
Summary Financial Statement
Date/Time:
8/3/2026 11:44 AM
July 2026
Page 4 of 4
143
Central Cafeteria
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
43522
Lunch Payments - Adults
22,000.00
0.00
0.00%
1,833.33
0.00
0.00%
43523
Income From Breakfast
2,500.00
0.00
0.00%
208.33
0.00
0.00%
43525
A La Carte Sales
225,000.00
0.00
0.00%
18,750.00
0.00
0.00%
44110
Investment Income
1,000.00
0.00
0.00%
83.33
0.00
0.00%
47111
USDA School Lunch Program
1,624,084.00
0.00
0.00%
135,340.33
0.00
0.00%
47113
Breakfast
692,409.00
0.00
0.00%
57,700.75
0.00
0.00%
Total
Revenues
2,566,993.00
0.00
0.00%
213,916.08
0.00
0.00%
Expenditures
73100
Food Service
(2,565,628.00)
387,452.98
15.10%
(213,802.33)
387,452.98
181.22%
Total
Expenditures
(2,565,628.00)
387,452.98
15.10%
(213,802.33)
387,452.98
181.22%
Total
143
Central Cafeteria
1,365.00
387,452.98
-
113.75
387,452.98
-

## Table 1

| 141 General | Purpose School |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 40110 | Current Property Tax | 3,020,404.00 | 0.00 | 0.00% | 251,700.33 | 0.00 | 0.00% |
| 40120 | Trustee's Collections - Prior Year | 75,000.00 | 0.00 | 0.00% | 6,250.00 | 0.00 | 0.00% |
| 40125 | Trustee's Collections - Bankruptcy | 500.00 | 0.00 | 0.00% | 41.67 | 0.00 | 0.00% |
| 40130 | Cir Clk/Clk & Master Collections-Pr Yr | 25,000.00 | 0.00 | 0.00% | 2,083.33 | 0.00 | 0.00% |
| 40140 | Interest And Penalty | 15,000.00 | 329.81 | -2.20% | 1,250.00 | 329.81 | -26.38% |
| 40161 | Payments In Lieu Of Taxes - T. V. A. | 2,500.00 | 0.00 | 0.00% | 208.33 | 0.00 | 0.00% |
| 40162 | Payments In Lieu Of Taxes-Local | 6,000.00 | 0.00 | 0.00% | 500.00 | 0.00 | 0.00% |
| 40210 | Local Option Sales Tax | 3,100,000.00 | 301,922.39 | -9.74% | 258,333.33 | 301,922.39 | -116.87% |
| 40270 | Business Tax | 45,000.00 | 2,798.77 | -6.22% | 3,750.00 | 2,798.77 | -74.63% |
| 41110 | Marriage Licenses | 1,300.00 | 104.50 | -8.04% | 108.33 | 104.50 | -96.46% |
| 43570 | Receipts From Individual Schools | 25,000.00 | 0.00 | 0.00% | 2,083.33 | 0.00 | 0.00% |
| 43582 | Community Service Fees - Adults | 200.00 | 30.43 | -15.22% | 16.67 | 30.43 | -182.58% |
| 44120 | Lease/Rentals/PPP | 7,500.00 | 2,020.00 | -26.93% | 625.00 | 2,020.00 | -323.20% |
| 44170 | Miscellaneous Refunds | 40,000.00 | 34.17 | -0.09% | 3,333.33 | 34.17 | -1.03% |
| 44530 | Sale Of Equipment | 15,000.00 | 0.00 | 0.00% | 1,250.00 | 0.00 | 0.00% |
| 44560 | Damages Recovered From Individuals | 3,000.00 | 0.00 | 0.00% | 250.00 | 0.00 | 0.00% |
| 44570 | Contributions & Gifts | 20,000.00 | 0.00 | 0.00% | 1,666.67 | 0.00 | 0.00% |
| 46175 | On-Behalf Contributions For OPEB | 50,000.00 | 0.00 | 0.00% | 4,166.67 | 0.00 | 0.00% |
| 46510 | Tennessee Investment in Student | 25,367,661.00 | 605,189.40 | -2.39% | 2,113,971.75 | 605,189.40 | -28.63% |
| 46513 | TISA - On-behalf Payments | 17,332.00 | 0.00 | 0.00% | 1,444.33 | 0.00 | 0.00% |
| 46515 | Early Childhood Education | 425,000.00 | 185,605.90 | -43.67% | 35,416.67 | 185,605.90 | -524.06% |
| 46520 | School Food Service | 22,000.00 | 0.00 | 0.00% | 1,833.33 | 0.00 | 0.00% |
| 46550 | Driver Education | 10,000.00 | 0.00 | 0.00% | 833.33 | 0.00 | 0.00% |
| 46590 | Other State Education Funds | 240,000.00 | 0.00 | 0.00% | 20,000.00 | 0.00 | 0.00% |
| 46596 | Paid Parental Leave | 0.00 | 20,349.43 | 0.00% | 0.00 | 20,349.43 | 0.00% |
| 46610 | Career Ladder Program | 27,360.00 | 0.00 | 0.00% | 2,280.00 | 0.00 | 0.00% |
| 46851 | State Revenue Sharing -T.V.A. | 220,000.00 | 0.00 | 0.00% | 18,333.33 | 0.00 | 0.00% |
| 46990 | Other State Revenues | 200,000.00 | 0.00 | 0.00% | 16,666.67 | 0.00 | 0.00% |
| 47640 | Rotc Reimbursement | 75,000.00 | 6,898.00 | -9.20% | 6,250.00 | 6,898.00 | -110.37% |
| 48990 | Other | 110,000.00 | 34,758.90 | -31.60% | 9,166.67 | 34,758.90 | -379.19% |
|  | Total Revenues | 33,165,757.00 | 1,160,041.70 | -3.50% | 2,763,813.08 | 1,160,041.70 | -41.97% |
| Expenditures |  |  |  |  |  |  |  |
| 71100 | Regular Instruction Program | (16,664,770.00) | 196,076.78 | 1.18% | (1,388,730.83) | 196,076.78 | 14.12% |
| 71150 | Alternative Instruction Program | (291,725.00) | 0.00 | 0.00% | (24,310.42) | 0.00 | 0.00% |
| 71200 | Special Education Program | (3,845,600.00) | 2,485.78 | 0.06% | (320,466.67) | 2,485.78 | 0.78% |
| 71300 | Career and Technical Education | (1,310,584.00) | 13,816.33 | 1.05% | (109,215.33) | 13,816.33 | 12.65% |
| 72110 | Attendance | (205,253.00) | 5,247.21 | 2.56% | (17,104.42) | 5,247.21 | 30.68% |

## Table 2

| 141 General | Purpose School |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| 72120 | Health Services | (902,100.00) | 13,029.41 | 1.44% | (75,175.00) | 13,029.41 | 17.33% |
| 72130 | Other Student Support | (1,471,460.00) | 32,946.88 | 2.24% | (122,621.67) | 32,946.88 | 26.87% |
| 72210 | Regular Instruction Program | (1,676,004.00) | 29,624.10 | 1.77% | (139,667.00) | 29,624.10 | 21.21% |
| 72220 | Special Education Program | (603,815.00) | 15,555.91 | 2.58% | (50,317.92) | 15,555.91 | 30.92% |
| 72230 | Career and Technical Education | (189,805.00) | 12,669.38 | 6.67% | (15,817.08) | 12,669.38 | 80.10% |
| 72250 | Technology | (515,026.00) | 107,600.39 | 20.89% | (42,918.83) | 107,600.39 | 250.71% |
| 72290 | Other Programs | (70,000.00) | 0.00 | 0.00% | (5,833.33) | 0.00 | 0.00% |
| 72310 | Board Of Education | (697,521.00) | 374,325.53 | 53.67% | (58,126.75) | 374,325.53 | 643.98% |
| 72320 | Director Of Schools | (360,799.00) | 23,546.80 | 6.53% | (30,066.58) | 23,546.80 | 78.32% |
| 72410 | Office Of The Principal | (2,041,958.00) | 110,667.49 | 5.42% | (170,163.17) | 110,667.49 | 65.04% |
| 72510 | Fiscal Services | (50,000.00) | 0.00 | 0.00% | (4,166.67) | 0.00 | 0.00% |
| 72610 | Operation Of Plant | (2,841,298.00) | 484,454.85 | 17.05% | (236,774.83) | 484,454.85 | 204.61% |
| 72620 | Maintenance Of Plant | (1,315,721.00) | 170,127.64 | 12.93% | (109,643.42) | 170,127.64 | 155.16% |
| 72710 | Transportation | (2,255,027.00) | 149,502.11 | 6.63% | (187,918.92) | 149,502.11 | 79.56% |
| 72810 | Central And Other | (122,500.00) | 18,345.28 | 14.98% | (10,208.33) | 18,345.28 | 179.71% |
| 73100 | Food Service | (47,198.00) | 0.00 | 0.00% | (3,933.17) | 0.00 | 0.00% |
| 73300 | Community Services | (117,173.00) | 0.00 | 0.00% | (9,764.42) | 0.00 | 0.00% |
| 73400 | Early Childhood Education | (576,470.00) | 12,059.20 | 2.09% | (48,039.17) | 12,059.20 | 25.10% |
| 76100 | Regular Capital Outlay | 0.00 | 9,400.00 | 0.00% | 0.00 | 9,400.00 | 0.00% |
|  | Total Expenditures | (38,171,807.00) | 1,781,481.07 | 4.67% | (3,180,983.92) | 1,781,481.07 | 56.00% |
| Total 141 | General Purpose School | (5,006,050.00) | 2,941,522.77 | 58.76% | (417,170.83) | 2,941,522.77 | 705.11% |

## Table 3

| 142 School | Federal Projects |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 47131 | Vocational Educ - Basic Grants To | 70,564.65 | 74,130.56 | -105.05% | 5,880.39 | 74,130.56 | -1,260.64% |
| 47141 | Title 1 Grants To Local Educ Agencies | 1,013,739.25 | 0.00 | 0.00% | 84,478.27 | 0.00 | 0.00% |
| 47143 | Special Education - Grants To States | 895,716.00 | 0.00 | 0.00% | 74,643.00 | 0.00 | 0.00% |
| 47145 | Special Education Preschool Grants | 28,498.00 | 20,350.62 | -71.41% | 2,374.83 | 20,350.62 | -856.93% |
| 47189 | Eisenhower Prof Development State | 175,617.42 | 0.00 | 0.00% | 14,634.79 | 0.00 | 0.00% |
| 47590 | Other Federal Through State | 72,544.04 | 0.00 | 0.00% | 6,045.34 | 0.00 | 0.00% |
|  | Total Revenues | 2,256,679.36 | 94,481.18 | -4.19% | 188,056.61 | 94,481.18 | -50.24% |
| Expenditures |  |  |  |  |  |  |  |
| 71100 | Regular Instruction Program | (691,386.65) | 0.00 | 0.00% | (57,615.55) | 0.00 | 0.00% |
| 71200 | Special Education Program | (637,582.82) | 0.00 | 0.00% | (53,131.90) | 0.00 | 0.00% |
| 71300 | Career and Technical Education | (54,771.98) | 0.00 | 0.00% | (4,564.33) | 0.00 | 0.00% |
| 72130 | Other Student Support | (29,945.38) | 0.00 | 0.00% | (2,495.45) | 0.00 | 0.00% |
| 72210 | Regular Instruction Program | (543,121.18) | 20,645.83 | 3.80% | (45,260.10) | 20,645.83 | 45.62% |
| 72220 | Special Education Program | (286,631.16) | 4,554.32 | 1.59% | (23,885.93) | 4,554.32 | 19.07% |
| 72230 | Career and Technical Education | (5,240.17) | 0.00 | 0.00% | (436.68) | 0.00 | 0.00% |
| 72710 | Transportation | (8,000.02) | 0.00 | 0.00% | (666.67) | 0.00 | 0.00% |
|  | Total Expenditures | (2,256,679.36) | 25,200.15 | 1.12% | (188,056.61) | 25,200.15 | 13.40% |
| Total 142 | School Federal Projects | 0.00 | 119,681.33 | 100.00% | 0.00 | 119,681.33 | 0.00% |

## Table 4

| 143 Central | Cafeteria |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 43522 | Lunch Payments - Adults | 22,000.00 | 0.00 | 0.00% | 1,833.33 | 0.00 | 0.00% |
| 43523 | Income From Breakfast | 2,500.00 | 0.00 | 0.00% | 208.33 | 0.00 | 0.00% |
| 43525 | A La Carte Sales | 225,000.00 | 0.00 | 0.00% | 18,750.00 | 0.00 | 0.00% |
| 44110 | Investment Income | 1,000.00 | 0.00 | 0.00% | 83.33 | 0.00 | 0.00% |
| 47111 | USDA School Lunch Program | 1,624,084.00 | 0.00 | 0.00% | 135,340.33 | 0.00 | 0.00% |
| 47113 | Breakfast | 692,409.00 | 0.00 | 0.00% | 57,700.75 | 0.00 | 0.00% |
|  | Total Revenues | 2,566,993.00 | 0.00 | 0.00% | 213,916.08 | 0.00 | 0.00% |
| Expenditures |  |  |  |  |  |  |  |
| 73100 | Food Service | (2,565,628.00) | 387,452.98 | 15.10% | (213,802.33) | 387,452.98 | 181.22% |
|  | Total Expenditures | (2,565,628.00) | 387,452.98 | 15.10% | (213,802.33) | 387,452.98 | 181.22% |
| Total 143 | Central Cafeteria | 1,365.00 | 387,452.98 | - | 113.75 | 387,452.98 | - |