Hickman County, Tennessee
General Purpose School Fund 141
Statement of Proposed Operations
For the Fiscal Year Ending June 30, 2024
Original
Year End
Actual
Estimate
Estimate
Estimate
Difference
Account No.
Description
2021-2022
2022-2023
2022-2023
2023-2024
2023-2024
ESTIMATED REVENUES
40000 Local Taxes
40100 County Property Taxes
40110 Current Property Taxes
3,121,833
2,953,480
2,953,480
3,079,888
126,408
40120 Trustee's Collection - Prior Year
70,762
80,000
80,000
65,000
(15,000)
40125 Trustee's Collection - Bankruptcy
1,595
0
0
500
40130 Circuit/Clerk & Master Collections - Prior Years
46,819
45,000
45,000
47,000
2,000
40140 Interest and Penalty
14,851
21,000
21,000
15,000
(6,000)
40161 Payments in Lieu of Taxes - TVA
3,036
4,000
4,000
4,000
0
40162 Payments in Lieu of Taxes - Local Utilities
6,000
6,000
6,000
6,000
0
40200 County Local Option Taxes
40210 Local Option Sales Tax
2,656,898
2,350,000
2,350,000
2,350,000
0
40270 Business Tax
44,015
30,000
30,000
35,000
5,000
40300 Statutory Local Taxes
40320 Bank Excise Tax
0
0
0
0
0
40350 Interstate Telecommunication Tax
0
0
0
0
0
Total Local Taxes
5,965,809
5,489,480
5,489,480
5,602,388
112,908
41000 Licenses and Permits
41100 Licenses
41110 Marriage Licenses
1,188
1,300
1,300
1,300
0
Total Licenses and Permits
1,188
1,300
1,300
1,300
0
43000 Charges for Current Services
43500 Education Charges
43513 Tuition - Summer School
0
0
0
0
0
43517 Tuition - Other
2,900
2,000
2,000
2,000
0
43570 Receipts from Individual Schools
2,669
30,000
30,000
30,000
0
43582 Community Service Fees Adults
150
200
200
200
0
Total Charges for Current Services
5,719
32,200
32,200
32,200
0
44000 Other Local Revenues
44100 Recurring Items
44110 Investment Income
-420,219
0
0
0
0
44120 Lease/Rentals
10,602
10,000
10,000
10,000
0
44170 Miscellaneous Refunds
44,381
30,000
30,000
30,000
0
44500 Nonrecurring Items
44512 Gain on Retirement of Debt (Gasb 54)
0
0
0
0
0
44530 Sale of Equipment
11,729
15,000
15,000
15,000
0
44560 Damages Recovered from Individuals
866
3,000
3,000
3,000
0
44570 Contributions and Gifts
18,361
15,000
15,000
15,000
0
44990 Other Local Revenues
0
0
0
0
Total Other Local Revenues
-334,280
73,000
73,000
73,000
0
Total Local Revenue
5,638,436
5,595,980
5,595,980
5,708,888
112,908
46000 State of Tennessee
46175 On-Behalf Contributions for OPEB
62,048
35,000
35,000
35,000
0
46500 State Education Funds
46510 Tennessee Investment in Student Achievement
23,886,562
23,886,562
46511 Basic Education Program
23,020,520
23,031,000
23,031,000
0
(23,031,000)
46515 Early Childhood Education
417,796
417,796
417,796
417,796
0
Page 1
Original
Year End
Actual
Estimate
Estimate
Estimate
Difference
Account No.
Description
2021-2022
2022-2023
2022-2023
2023-2024
2023-2024
46520 School Food Service
19,518
22,000
22,000
22,000
0
46550 Driver Education
434
5,000
5,000
5,000
0
46590 Other State Education Funds
296,413
240,000
240,000
240,000
0
46591 Coordinated School Health
90,000
90,000
90,000
0
(90,000)
46594 Family Resource Centers
59,223
59,223
59,223
0
(59,223)
46610 Career Ladder Program
55,436
45,000
45,000
45,000
0
46640 Vocational Equipment
0
0
0
0
0
46800 Other State Revenues
46851 State Revenue Sharing - TVA
201,011
240,000
240,000
230,000
(10,000)
46980 Other State Grants
271,914
0
0
0
0
46981 Safe Schools
85,904
86,560
86,560
(86,560)
46990 Other State Revenues
0
15,000
15,000
(15,000)
Total State of Tennessee
24,580,217
24,286,579
24,286,579
24,881,358
594,779
47000 Federal Government
47100 Federal Through State
47304 COVID-19-Grant # 4
0
0
0
47590 Other Federal Through State
117,378
0
0
0
47600 Direct Federal Revenue
47640 ROTC Reimbursement
71,503
70,000
70,000
70,000
0
Total Federal Government
188,881
70,000
70,000
70,000
0
48000 Other Governments and Citizens Groups
48990 Other
64,956
50,000
315,124
258,804
208,804
48990-GG Other
0
0
0
0
Total Other Governments and Citizens Groups
64,956
50,000
315,124
258,804
208,804
Total Estimated Revenues
30,472,490
30,002,559
30,267,683
30,919,050
916,491
49000 OTHER SOURCES (NON-REVENUE)
49700 Insurance Recovery
0
10,000
10,000
10,000
0
49800 Transfers In
3,536
25,000
25,000
25,000
0
Total Other Sources
3,536
35,000
35,000
35,000
0
Total Estimated Revenues & Other Sources
30,476,026
30,037,559
30,302,683
30,954,050
916,491
ESTIMATED EXPENDITURES
71000 Instruction
71100 Regular Instruction Program
116 Teachers
9,012,167
9,840,000
8,737,090
10,065,910
225,910
117 Career Ladder Program
44,755
50,000
42,000
45,000
(5,000)
128 Homebound Teachers
0
12,000
0
10,797
(1,203)
140 Salary Supplements
320,219
335,602
376,027
414,200
78,598
163 Educational Assistants
350,924
324,240
345,408
380,000
55,760
189 Other Salaries and Wages
384,947
412,120
50,000
390,000
(22,120)
198 Non-Certified Substitute Teachers
149,459
185,000
185,000
185,000
0
201 Social Security
757,909
853,661
705,600
874,235
20,574
204 State Retirement
839,112
1,000,000
925,616
968,149
(31,851)
207 Medical Insurance
1,384,595
1,870,840
2,640,890
1,899,549
28,709
215 On-behalf Payments to OPEB
19,011
0
0
0
0
336 Maint and Repair Service - Equipment
16,000
16,000
16,000
16,000
0
399 Other Contracted Services
50,747
85,000
85,000
85,000
0
429 Instructional Supplies and Materials
145,797
125,000
128,000
125,000
0
449 Textbooks
17,743
100,000
198,150
175,000
75,000
499 Other Supplies and Materials
21,039
10,000
10,000
10,000
0
599 Other Charges
2,337
0
0
0
0
722 Regular Instructional Equipment
84,673
100,000
1,850
100,000
0
Page 2
Original
Year End
Actual
Estimate
Estimate
Estimate
Difference
Account No
Description
2021-2022
2022-2023
2022-2023
2023-2024
2023-2024
Total Instructional Program
13,601,434
15,319,463
14,446,632
15,743,840
424,377
71150 Alternative Instruction Program
116 Teachers
103,355
150,000
143,700
190,000
40,000
163 Educational Assistants
18,371
20,535
19,811
21,500
965
201 Social Security
8,955
13,046
11,446
15,369
2,323
204 State Retirement
10,519
17,906
17,522
17,800
(106)
207 Medical Insurance
13,800
31,600
33,812
2,212
355 Travel
0
2,500
0
3,000
500
429 Instructional Supplies and Materials
313
1,000
1,000
1,500
500
499 Other Supplies and Materials
1,044
1,500
1,500
1,500
0
Total Alternative Schools
156,357
238,087
194,979
284,481
46,394
71200 Special Education Program
116 Teachers
1,595,917
1,695,000
1,677,550
1,908,233
213,233
124 Psychological Personnel
64,000
68,000
67,344
77,203
9,203
128 Homebound Teachers
1,348
24,175
10,000
15,000
(9,175)
163 Educational Assistants
285,263
342,768
345,122
385,000
42,232
171 Speech Pathologist
184,212
225,858
174,500
260,000
34,142
201 Social Security
156,277
180,219
159,216
200,364
20,145
204 State Retirement
207,500
216,805
151,698
235,293
18,488
207 Medical Insurance
308,625
336,192
359,725
23,533
399 Other Contracted Services
219,289
240,000
235,000
250,000
10,000
499 Other Supplies and Materials
5,000
5,000
Total Special Educational Program
3,022,431
3,329,017
2,820,430
3,695,818
366,801
71300 Career and Technical Education Program
116 Teachers
698,231
770,000
746,270
862,530
92,530
140 Supplements
12,000
12,000
12,000
12,000
0
189 Other Salaries and Wages
0
0
14,000
14,000
14,000
198 Non-Certified Substitute Teachers
15,000
20,000
20,000
20,000
0
201 Social Security
53,880
61,353
55,459
68,992
7,639
204 State Retirement
72,684
70,380
65,453
75,277
4,897
207 Medical Insurance
101,032
106,111
121,439
15,328
307 Communications
0
0
0
15,000
15,000
355 Travel
0
0
2,000
5,500
5,500
399 Other Contracted Services
10,720
15,000
15,000
20,000
5,000
429 Instructional Supplies and Materials
0
0
5,386
15,500
15,500
449 Text Books
4,150
75,000
6,294
7,000
(68,000)
499 Other Supplies and Materials
36,428
20,000
35,632
48,000
28,000
524 Inservice
0
0
63
3,000
3,000
599 Other Charges
0
0
2,362
9,000
9,000
730 Vocational Instruction Equipment
47,527
30,000
1,099
30,000
0
790 Vocational Other Equipment
0
0
0
10,000
10,000
Total Vocational Education Program
1,051,652
1,179,844
981,018
1,337,238
157,394
Total Instruction
17,831,874
20,066,411
18,443,059
21,061,377
994,966
72000 Support Services
72110 Attendance
105 Supervisor/Director
19,120
79,240
79,240
85,000
5,760
162 Clerical Personnel
0
0
0
189 Other Salaries & Wages
31,894
34,150
34,127
36,857
2,707
201 Social Security
3,884
8,674
7,936
9,218
544
204 State Retirement
5,780
11,339
10,927
8,312
(3,027)
207 Medical Insurance
11,208
16,116
17,244
1,128
355 Travel
1,723
3,000
2,000
3,000
0
399 Other Contracted Services
8,873
20,000
8,407
20,000
0
Page 3
Original
Year End
Actual
Estimate
Estimate
Estimate
Difference
Account No.
Description
2021-2022
2022-2023
2022-2023
2023-2024
2023-2024
499 Other Supplies and Materials
896
2,000
1,391
3,000
1,000
524 In Service/Staff Development
0
1,000
1,000
0
719 Office Equipment
0
5,000
6,000
1,000
Total Attendance
83,378
180,519
144,026
189,631
9,112
72120 Health Services
105 Supervisor/Director
0
0
68,253
71,000
71,000
131 Medical Personnel
157,708
134,462
165,582
305,000
170,538
189 Other Salaries & Wages
106,672
120,000
50,900
56,000
(64,000)
201 Social security
19,583
19,467
19,931
33,048
13,581
204 State Retirement
24,672
28,111
25,095
41,854
13,743
207 Medical Insurance
35,212
50,082
53,588
3,506
355 Travel
5,709
5,000
2,264
5,000
0
399 Other Contracted Services
3,744
4,000
4,115
6,000
2,000
413 Drugs and Medical Supplies
4,199
4,500
3,819
5,500
1,000
499 Other Supplies and Materials
2,733
3,000
2,838
3,500
500
524 Inservice
394
3,000
488
5,000
2,000
599 Other Charges
1,959
9,100
8,690
5,000
(4,100)
735 Health Equipment
6,342
10,000
9,068
5,500
(4,500)
Total Health Service
368,927
390,722
361,042
595,990
205,268
72130 Other Student Support
123 Guidance Personnel
555,374
620,149
525,340
667,000
46,851
189 Other Salaries and Wages
82,560
85,440
85,440
91,500
6,060
201 Social Security
47,368
53,978
42,755
57,566
3,588
204 State Retirement
63,325
70,559
53,693
57,650
(12,909)
207 Medical Insurance
66,950
68,289
78,790
10,501
322 Evaluating and Testing
20,393
40,000
8,695
40,000
0
344 Payments to Schools - Other
80,000
80,000
80,000
80,000
0
355 Travel
1,851
5,000
3,000
5,000
0
399 Other Contracted Services
16,900
25,000
16,733
25,000
0
499 Other Supplies and Materials
4,000
4,000
4,000
4,000
0
524 Inservice
310
3,000
3,000
0
599 Other Charges
0
0
10,000
10,000
Total Other Student Support
939,031
1,055,415
819,655
1,119,506
64,091
72210 Regular Instruction Program
105 Supervisor/Director
65,583
79,600
42,100
45,100
(34,500)
129 Librarians
410,738
451,973
426,400
475,000
23,027
161 Secretary(s)
185,699
216,160
157,190
224,000
7,840
162 Clerical Personnel
189,816
216,160
214,670
240,000
23,840
189 Other Salaries and Wages
20,138
19,500
20,000
500
201 Social Security
61,595
75,230
58,825
76,814
1,584
204 State Retirement
91,295
98,339
85,049
100,614
2,275
207 Medical Insurance
153,078
165,995
177,615
11,620
336 Maint and Repair Services - Equipment
0
4,000
4,000
4,000
0
355 Travel
1,796
5,000
771
5,000
0
399 Other Contracted Services
15,008
16,000
14,459
16,000
0
432 Library Books and Media
0
8,000
8,000
8,000
0
499 Other Supplies and Materials
301
4,000
4,000
6,000
2,000
524 In-Service/Staff Development
276
2,000
2,000
0
722 Regular Instruction Equipment
0
10,000
10,000
10,000
0
790 Other Equipment
49,477
50,000
50,000
50,000
0
Total Regular Instruction Program
1,244,800
1,421,957
1,075,465
1,460,143
38,186
72215 Alternative Instruction Program
355 Travel
0
0
0
0
Total Alternative Instruction Program
0
0
0
0
0
Page 4
Original
Year End
Actual
Estimate
Estimate
Estimate
Difference
Account No.
Description
2021-2022
2022-2023
2022-2023
2023-2024
2023-2024
72220 Special Education Program
105 Supervisor/Director
67,859
76,000
72,938
84,088
8,088
189 Other Salaries and Wages
0
5,000
0
5,000
0
196 In-Service Training
594
2,000
425
2,000
0
201 Social Security
4,870
6,350
5,135
6,968
618
204 State Retirement
7,597
8,300
6,338
7,742
(558)
207 Medical Insurance
7,900
7,900
7,900
8,100
200
336 Maint and Repair Services - Equipment
1,057
5,000
794
5,000
0
355 Travel
6,368
7,500
7,500
7,500
0
524 In-Service Training
0
7,000
2,231
7,000
0
Total Special Education Program
96,245
125,050
103,262
133,398
8,348
72230 Career and Technical Education Program
105 Supervisor/Director
90,112
83,960
167,860
173,500
89,540
189 Other Salaries and Wages
1,082
0
2,000
2,000
2,000
201 Social Security
6,361
6,423
11,890
13,426
7,003
204 State Retirement
8,376
8,396
8,617
7,531
(865)
207 Medical Insurance
7,812
7,900
7,900
8,100
200
307 Communication
0
0
0
0
0
336 Maint and Repair Services - Equipment
1,200
3,000
3,000
0
355 Travel
1,871
2,000
2,000
0
499 Other Supplies and Materials
2,986
3,000
1,094
3,000
0
Total Vocational Education Program
119,800
114,679
199,360
212,557
97,878
72250 Technology
105 Supervisor
63,788
68,300
68,253
73,713
5,413
189 Other Salaries and Wages
4,622
10,000
9,835
10,000
0
201 Social Security
4,973
5,990
5,466
6,197
207
204 State Retirement
7,546
8,636
9,245
9,582
946
207 Medical Insurance
7,900
7,900
7,900
8,100
200
336 Maint and Repair Services - Equipment
3,030
10,000
1,350
10,000
0
350 Internet Connectivity
92,786
100,000
92,786
105,000
5,000
355 Travel
315
2,000
354
2,000
0
399 Other Contracted Services
73,047
100,000
81,008
105,000
5,000
499 Other Supplies and Materials
672
2,000
1,870
2,000
0
722 Regular Instruction Equipment
40,299
197,000
26,017
120,000
(77,000)
Total Technology
298,978
511,826
304,085
451,592
(60,234)
72290 Other Programs
215 On-Behalf Payments for OPEB
62,048
35,000
20,490
35,000
0
Total Other Programs
62,048
35,000
20,490
35,000
0
72310 Board of Education
191 Board and Committee Members Fees
6,986
13,000
12,000
16,800
3,800
196 In-Service Training
5,316
12,000
3,231
12,000
0
201 Social Security
494
1,913
1,165
2,203
290
207 Medical Insurance
55,300
55,300
305 Audit Services
27,500
35,000
27,500
35,000
0
320 Dues and Memberships
26,482
32,000
13,221
32,000
0
331 Legal Services
39,489
40,000
39,000
40,000
0
355 Travel
5,000
5,000
399 Other Contracted Services
2,447
5,000
9,348
17,000
12,000
506 Liability Insurance
74,292
145,000
76,224
150,000
5,000
510 Trustees Commission
130,500
140,000
125,000
140,000
0
513 Workers Compensation Insurance
156,390
250,000
166,339
250,000
0
534 Refund to Applicant for Criminal Investigation
0
1,000
0
6,200
5,200
599 Other Charges
7,180
10,000
4,499
10,000
0
Page 5
Original
Year End
Actual
Estimate
Estimate
Estimate
Difference
Account No.
Description
2021-2022
2022-2023
2022-2023
2023-2024
2023-2024
Total Board of Education
477,076
684,913
477,527
771,503
86,590
72320 Director of Schools
101 County Official/Administrative Officer
113,000
115,000
115,000
125,000
10,000
117 Career Ladder Program
1,000
1,000
1,000
1,000
0
161 Secretary(s)
87,895
96,800
91,768
102,600
5,800
201 Social Security
15,154
16,279
14,544
17,488
1,209
204 State Retirement
21,231
23,472
20,859
23,347
(125)
207 Medical Insurance
11,900
12,502
14,000
1,498
307 Communication
2,761
3,000
189
3,000
0
336 Maint and Repair Services - Equipment
10,119
20,000
11,332
20,000
0
348 Postal Charges
0
1,000
0
1,000
0
355 Travel
2,509
3,400
1,581
3,400
0
399 Other Contracted Service
3,710
5,000
0
5,000
0
435 Office Supplies
925
2,500
1,185
2,500
0
499 Other Supplies and Materials
3,328
3,500
2,555
3,500
0
599 Other Charges
13,008
0
15,100
0
Total Office of the Superintendent
286,540
303,453
275,113
321,835
18,382
72410 Office of the Principal
104 Principals
651,529
750,000
659,634
780,000
30,000
139 Assistant Principals
498,890
525,000
513,796
570,000
45,000
189 Other Salaries and Wages
67,692
90,000
85,500
94,500
4,500
201 Social Security
90,983
104,423
88,125
110,504
6,081
204 State Retirement
126,257
136,500
102,718
125,892
(10,608)
207 Medical Insurance
103,508
148,696
158,612
9,916
348 Postal Charges
1,600
1,600
1,600
1,600
0
355 Travel
3,600
3,600
292
3,600
0
399 Other Contracted Services
133,133
164,000
136,000
168,000
4,000
Total Office of the Principal
1,677,192
1,923,819
1,587,666
2,012,708
88,889
72510 Fiscal Services
399 Other Contracted Services
45,000
50,000
45,000
50,000
0
Total Fiscal Services
45,000
50,000
45,000
50,000
0
72610 Operation of Plant
307 Communication
45,012
50,000
32,056
50,000
0
399 Other Contracted Services
593,641
750,000
674,729
775,000
25,000
410 Custodial Supplies
30,860
35,000
30,000
38,500
3,500
415 Electricity
796,499
950,000
888,254
975,000
25,000
434 Natural Gas
105,537
200,000
86,546
200,000
0
454 Water and Sewer
239,569
245,000
281,232
315,000
70,000
499 Other Supplies and Materials
1,360
3,500
332
3,500
0
501 Boiler Insurance
7,105
10,000
8,412
10,000
0
502 Building and Contents Insurance
167,486
190,000
177,538
200,000
10,000
720 Plant Operation Equipment
54,625
0
0
0
Total Operation of Plant
2,041,694
2,433,500
2,179,098
2,567,000
133,500
72620 Maintenance of Plant
105 Supervisor/Director
63,788
68,300
68,253
73,713
5,413
161 Secretary(s)
11,500
12,429
11,803
13,489
1,060
189 Other Salaries and Wages
176,153
240,000
245,925
270,000
30,000
201 Social Security
17,217
24,536
22,819
27,275
2,739
204 State Retirement
27,059
35,376
36,404
42,214
6,838
207 Medical Insurance
41,324
44,829
47,967
3,138
335 Maint & Repair Services - Building
193,673
316,000
270,823
347,600
31,600
336 Maint & Repair Services - Equipment
216,977
240,000
204,037
264,000
24,000
355 Travel
4,536
5,000
3,531
5,000
0
Page 6
Original
Year End
Actual
Estimate
Estimate
Estimate
Difference
Account No.
Description
2021-2022
2022-2023
2022-2023
2023-2024
2023-2024
399 Other Contracted Services
170,599
210,000
195,000
231,000
21,000
418 Equipment and Machinery Parts
6,347
7,000
7,000
10,000
3,000
499 Other Supplies and Materials
0
1,000
1,000
1,000
0
701 Administrative Equipment
0
110,000
0
(110,000)
707 Building Improvements
0
109,600
44,607
(109,600)
717 Maintenance Equipment
0
0
0
0
718 Motor Vehicles
40,000
0
0
0
Total Maintenance of Plant
969,173
1,424,070
1,111,201
1,333,258
(90,812)
72710 Transportation
105 Supervisor/Director
60,750
65,000
65,000
70,203
5,203
142 Mechanic(s)
78,218
130,138
84,000
140,000
9,862
146 Bus Drivers
628,911
730,000
648,715
780,370
50,370
161 Secretary(s)
11,862
12,970
11,803
13,489
519
189 Other Salaries and Wages
3,368
0
0
0
201 Social Security
57,198
71,765
56,666
76,612
4,847
204 State Retirement
96,656
103,473
85,000
91,000
(12,473)
207 Medical Insurance
89,624
142,576
113,000
(29,576)
299 Other Fringe Benefits
10,565
37,500
14,000
37,500
0
335 Maintenance and Repair Services - Building
0
5,000
0
5,000
0
338 Maintenance and Repair Services - Vehicles
14,013
30,000
5,596
30,000
0
355 Travel
171
2,500
3,000
500
399 Other Contracted Services
38,585
55,000
38,121
60,000
5,000
412 Diesel Fuel
156,542
250,000
150,351
220,000
(30,000)
418 Equipment and Machinery Parts
0
2,000
0
2,000
0
424 Garage Supplies
2,386
3,500
0
4,000
500
425 Gasoline
39,916
45,000
41,000
45,000
0
433 Lubricants
3,787
12,000
3,017
12,000
0
442 Propane
47,887
75,000
51,874
75,000
0
450 Tires and Tubes
8,123
30,000
10,000
30,000
0
453 Vehicles Parts
46,815
120,000
60,000
115,000
(5,000)
511 Vehicle and Equipment Insurance
43,352
50,000
44,384
50,000
0
599 Other Charges
0
5,000
5,000
0
718 Motor Vehicles
40,000
55,000
40,000
80,000
25,000
720 Plant Operation Equipment
0
0
0
0
729 Transportation Equipment
477,556
372,000
435,672
478,500
106,500
790 Other Equipment
19,394
0
0
0
Total Transportation
1,975,679
2,405,422
1,845,199
2,536,674
131,252
72810 Central and Other
201 Social Security
124
383
210
383
0
210 Unemployment Compensation
5,513
35,000
35,000
0
299 Other Fringe Benefits
1,677
5,000
2,775
5,000
0
316 Contributions
140,000
152,500
135,000
152,500
0
399 Other Contracted Services
10,935
35,000
9,355
35,000
0
499 Other Supplies and Materials
20,062
30,000
13,354
30,000
0
599 Other Charges
1,200
0
49,020
148,980
148,980
Total Central and Other
179,511
257,883
209,714
406,863
148,980
Total Support Services
10,865,072
13,318,228
10,757,903
14,197,658
879,430
73000 Operation of Non-Instructional Services
73100 Food Service
105 Supervisor/Director
22,000
32,500
32,500
36,000
3,500
165 Cafeteria Personnel
21,600
0
0
0
201 Social Security
3,335
2,486
2,275
2,754
268
204 State Retirement
4,808
3,585
3,845
4,262
677
422 Food Supplies
16,246
0
0
0
Total Food Service
67,989
38,571
38,620
43,016
4,445
Page 7
Original
Year End
Actual
Estimate
Estimate
Estimate
Difference
Account No
Description
2021-2022
2022-2023
2022-2023
2023-2024
2023-2024
73300 Community Services
105 Supervisor/Director
31,894
34,150
34,127
36,900
2,750
189 Other Salaries and Wages
58,075
62,667
61,236
66,460
3,793
201 Social security
6,768
7,406
6,675
7,510
104
204 State Retirement
9,683
10,679
11,291
12,238
1,559
207 Medical Insurance
15,624
18,911
19,289
378
499 Other Supplies and Materials
5,000
5,000
5,086
5,000
0
524 Inservice
0
0
0
0
719 Office Equipment
300
5,000
300
5,000
0
Total Community Services
127,344
143,813
118,715
152,397
8,584
73400 Early Childhood Education
105 Supervisor/Director
40,720
42,100
42,100
45,100
3,000
116 Teachers
135,900
205,805
196,200
218,000
12,195
163 Educational Assistants
62,381
74,791
66,552
75,000
209
189 Other Salaries and Wages
10,293
12,000
5,433
12,000
0
198 Non-Certified Substitute Teachers
640
5,000
5,000
0
201 Social Security
18,719
25,604
21,720
26,433
829
204 Retirement
31,541
36,917
25,643
30,000
(6,917)
207 Medical Insurance
50,470
51,479
64,940
13,461
355 Travel
0
500
500
0
399 Other Contracted Services
189
2,000
2,000
0
429 Instructional Supplies and Materials
14,811
10,500
10,642
10,500
0
499 Other Supplies and Materials
10,498
10,500
14,491
10,500
0
524 Inservice
0
2,000
2,000
0
790 Other Equipment
4,904
15,000
15,000
15,000
0
Total Early Childhood Education
381,066
494,196
397,781
516,973
22,777
Total Operation of Non-Instructional Services
576,399
676,580
555,115
712,386
35,806
76000 Capital Outlay
76100 Regular Capital Outlay
799 Other Capital Outlay
419,567
690,000
690,000
2,011,000
1,321,000
Total Regular Capital Outlay
419,567
690,000
690,000
2,011,000
1,321,000
82300 Other Debt Service
82330 Education
620 Debt Service Contribution to Primary Government
163,284
0
0
0
0
Total Regular Capital Outlay
163,284
0
0
0
0
Total Estimated Expenditures
29,856,196
34,751,219
30,446,078
37,982,421
3,231,202
99000 ESTIMATED OTHER USES
99100 Transfers Out
590 Transfers to Other Funds
0
0
0
0
0
Total Estimated Other Uses
0
0
0
0
0
Total Estimated Expenditures and Other Uses
29,856,196
34,751,219
30,446,078
37,982,421
3,231,202
Excess of Estimated Revenues Over
(Under) Estimated Expenditures
619,830
(4,713,660)
(143,395)
(7,028,371)
(2,314,711)
Estimated Beginning Fund Balances July 1
11,496,031
12,115,861
12,115,861
11,972,466
(143,395)
Fund Balance Audit Adjustment
Estimated Ending Fund Balances June 30
12,115,861
7,402,201
11,972,466
4,944,095
(2,458,106)
Page 8

## Table 1

| Account No. Description | Actual 2021-2022 | Original Estimate 2022-2023 | Year End Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 |
| --- | --- | --- | --- | --- | --- |
| ESTIMATED REVENUES |  |  |  |  |  |
| 40000 Local Taxes |  |  |  |  |  |
| 40100 County Property Taxes |  |  |  |  |  |
| 40110 Current Property Taxes | 3,121,833 | 2,953,480 | 2,953,480 | 3,079,888 | 126,408 |
| 40120 Trustee's Collection - Prior Year | 70,762 | 80,000 | 80,000 | 65,000 | (15,000) |
| 40125 Trustee's Collection - Bankruptcy | 1,595 | 0 | 0 | 500 |  |
| 40130 Circuit/Clerk & Master Collections - Prior Years | 46,819 | 45,000 | 45,000 | 47,000 | 2,000 |
| 40140 Interest and Penalty | 14,851 | 21,000 | 21,000 | 15,000 | (6,000) |
| 40161 Payments in Lieu of Taxes - TVA | 3,036 | 4,000 | 4,000 | 4,000 | 0 |
| 40162 Payments in Lieu of Taxes - Local Utilities | 6,000 | 6,000 | 6,000 | 6,000 | 0 |
| 40200 County Local Option Taxes |  |  |  |  |  |
| 40210 Local Option Sales Tax | 2,656,898 | 2,350,000 | 2,350,000 | 2,350,000 | 0 |
| 40270 Business Tax | 44,015 | 30,000 | 30,000 | 35,000 | 5,000 |
| 40300 Statutory Local Taxes |  |  |  |  |  |
| 40320 Bank Excise Tax | 0 | 0 | 0 | 0 | 0 |
| 40350 Interstate Telecommunication Tax | 0 | 0 | 0 | 0 | 0 |
| Total Local Taxes | 5,965,809 | 5,489,480 | 5,489,480 | 5,602,388 | 112,908 |
| 41000 Licenses and Permits |  |  |  |  |  |
| 41100 Licenses |  |  |  |  |  |
| 41110 Marriage Licenses | 1,188 | 1,300 | 1,300 | 1,300 | 0 |
| Total Licenses and Permits | 1,188 | 1,300 | 1,300 | 1,300 | 0 |
| 43000 Charges for Current Services |  |  |  |  |  |
| 43500 Education Charges |  |  |  |  |  |
| 43513 Tuition - Summer School | 0 | 0 | 0 | 0 | 0 |
| 43517 Tuition - Other | 2,900 | 2,000 | 2,000 | 2,000 | 0 |
| 43570 Receipts from Individual Schools | 2,669 | 30,000 | 30,000 | 30,000 | 0 |
| 43582 Community Service Fees Adults | 150 | 200 | 200 | 200 | 0 |
| Total Charges for Current Services | 5,719 | 32,200 | 32,200 | 32,200 | 0 |
| 44000 Other Local Revenues |  |  |  |  |  |
| 44100 Recurring Items |  |  |  |  |  |
| 44110 Investment Income | -420,219 | 0 | 0 | 0 | 0 |
| 44120 Lease/Rentals | 10,602 | 10,000 | 10,000 | 10,000 | 0 |
| 44170 Miscellaneous Refunds | 44,381 | 30,000 | 30,000 | 30,000 | 0 |
| 44500 Nonrecurring Items |  |  |  |  |  |
| 44512 Gain on Retirement of Debt (Gasb 54) | 0 | 0 | 0 | 0 | 0 |
| 44530 Sale of Equipment | 11,729 | 15,000 | 15,000 | 15,000 | 0 |
| 44560 Damages Recovered from Individuals | 866 | 3,000 | 3,000 | 3,000 | 0 |
| 44570 Contributions and Gifts | 18,361 | 15,000 | 15,000 | 15,000 | 0 |
| 44990 Other Local Revenues | 0 | 0 | 0 |  | 0 |
| Total Other Local Revenues | -334,280 | 73,000 | 73,000 | 73,000 | 0 |
| Total Local Revenue | 5,638,436 | 5,595,980 | 5,595,980 | 5,708,888 | 112,908 |
| 46000 State of Tennessee |  |  |  |  |  |
| 46175 On-Behalf Contributions for OPEB | 62,048 | 35,000 | 35,000 | 35,000 | 0 |
| 46500 State Education Funds |  |  |  |  |  |
| 46510 Tennessee Investment in Student Achievement |  |  |  | 23,886,562 | 23,886,562 |
| 46511 Basic Education Program | 23,020,520 | 23,031,000 | 23,031,000 | 0 | (23,031,000) |
| 46515 Early Childhood Education | 417,796 | 417,796 | 417,796 | 417,796 | 0 |

## Table 2

| Account No. | Description | Actual 2021-2022 | Original Estimate 2022-2023 | Year End Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 |
| --- | --- | --- | --- | --- | --- | --- |
| 46520 | School Food Service | 19,518 | 22,000 | 22,000 | 22,000 | 0 |
| 46550 | Driver Education | 434 | 5,000 | 5,000 | 5,000 | 0 |
| 46590 | Other State Education Funds | 296,413 | 240,000 | 240,000 | 240,000 | 0 |
| 46591 | Coordinated School Health | 90,000 | 90,000 | 90,000 | 0 | (90,000) |
| 46594 | Family Resource Centers | 59,223 | 59,223 | 59,223 | 0 | (59,223) |
| 46610 | Career Ladder Program | 55,436 | 45,000 | 45,000 | 45,000 | 0 |
| 46640 | Vocational Equipment | 0 | 0 | 0 | 0 | 0 |
| 46800 | Other State Revenues |  |  |  |  |  |
| 46851 | State Revenue Sharing - TVA | 201,011 | 240,000 | 240,000 | 230,000 | (10,000) |
| 46980 | Other State Grants | 271,914 | 0 | 0 | 0 | 0 |
| 46981 | Safe Schools | 85,904 | 86,560 | 86,560 |  | (86,560) |
| 46990 | Other State Revenues | 0 | 15,000 | 15,000 |  | (15,000) |
|  | Total State of Tennessee | 24,580,217 | 24,286,579 | 24,286,579 | 24,881,358 | 594,779 |
| 47000 | Federal Government |  |  |  |  |  |
| 47100 | Federal Through State |  |  |  |  |  |
| 47304 | COVID-19-Grant # 4 | 0 | 0 | 0 |  |  |
| 47590 | Other Federal Through State | 117,378 | 0 | 0 |  | 0 |
| 47600 | Direct Federal Revenue |  |  |  |  |  |
| 47640 | ROTC Reimbursement | 71,503 | 70,000 | 70,000 | 70,000 | 0 |
|  | Total Federal Government | 188,881 | 70,000 | 70,000 | 70,000 | 0 |
| 48000 | Other Governments and Citizens Groups |  |  |  |  |  |
| 48990 | Other | 64,956 | 50,000 | 315,124 | 258,804 | 208,804 |
| 48990-GG | Other | 0 | 0 | 0 |  | 0 |
|  | Total Other Governments and Citizens Groups | 64,956 | 50,000 | 315,124 | 258,804 | 208,804 |
|  | Total Estimated Revenues | 30,472,490 | 30,002,559 | 30,267,683 | 30,919,050 | 916,491 |
| 49000 | OTHER SOURCES (NON-REVENUE) |  |  |  |  |  |
| 49700 | Insurance Recovery | 0 | 10,000 | 10,000 | 10,000 | 0 |
| 49800 | Transfers In | 3,536 | 25,000 | 25,000 | 25,000 | 0 |
|  | Total Other Sources | 3,536 | 35,000 | 35,000 | 35,000 | 0 |
|  | Total Estimated Revenues & Other Sources | 30,476,026 | 30,037,559 | 30,302,683 | 30,954,050 | 916,491 |
|  | ESTIMATED EXPENDITURES |  |  |  |  |  |
| 71000 | Instruction |  |  |  |  |  |
| 71100 | Regular Instruction Program |  |  |  |  |  |
| 116 | Teachers | 9,012,167 | 9,840,000 | 8,737,090 | 10,065,910 | 225,910 |
| 117 | Career Ladder Program | 44,755 | 50,000 | 42,000 | 45,000 | (5,000) |
| 128 | Homebound Teachers | 0 | 12,000 | 0 | 10,797 | (1,203) |
| 140 | Salary Supplements | 320,219 | 335,602 | 376,027 | 414,200 | 78,598 |
| 163 | Educational Assistants | 350,924 | 324,240 | 345,408 | 380,000 | 55,760 |
| 189 | Other Salaries and Wages | 384,947 | 412,120 | 50,000 | 390,000 | (22,120) |
| 198 | Non-Certified Substitute Teachers | 149,459 | 185,000 | 185,000 | 185,000 | 0 |
| 201 | Social Security | 757,909 | 853,661 | 705,600 | 874,235 | 20,574 |
| 204 | State Retirement | 839,112 | 1,000,000 | 925,616 | 968,149 | (31,851) |
| 207 | Medical Insurance | 1,384,595 | 1,870,840 | 2,640,890 | 1,899,549 | 28,709 |
| 215 | On-behalf Payments to OPEB | 19,011 | 0 | 0 | 0 | 0 |
| 336 | Maint and Repair Service - Equipment | 16,000 | 16,000 | 16,000 | 16,000 | 0 |
| 399 | Other Contracted Services | 50,747 | 85,000 | 85,000 | 85,000 | 0 |
| 429 | Instructional Supplies and Materials | 145,797 | 125,000 | 128,000 | 125,000 | 0 |
| 449 | Textbooks | 17,743 | 100,000 | 198,150 | 175,000 | 75,000 |
| 499 | Other Supplies and Materials | 21,039 | 10,000 | 10,000 | 10,000 | 0 |
| 599 | Other Charges | 2,337 | 0 | 0 | 0 | 0 |
| 722 | Regular Instructional Equipment | 84,673 | 100,000 | 1,850 | 100,000 | 0 |

## Table 3

| Account No Description | Actual 2021-2022 | Original Estimate 2022-2023 | Year End Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 |
| --- | --- | --- | --- | --- | --- |
| Total Instructional Program | 13,601,434 | 15,319,463 | 14,446,632 | 15,743,840 | 424,377 |
| 71150 Alternative Instruction Program |  |  |  |  |  |
| 116 Teachers | 103,355 | 150,000 | 143,700 | 190,000 | 40,000 |
| 163 Educational Assistants | 18,371 | 20,535 | 19,811 | 21,500 | 965 |
| 201 Social Security | 8,955 | 13,046 | 11,446 | 15,369 | 2,323 |
| 204 State Retirement | 10,519 | 17,906 | 17,522 | 17,800 | (106) |
| 207 Medical Insurance | 13,800 | 31,600 |  | 33,812 | 2,212 |
| 355 Travel | 0 | 2,500 | 0 | 3,000 | 500 |
| 429 Instructional Supplies and Materials | 313 | 1,000 | 1,000 | 1,500 | 500 |
| 499 Other Supplies and Materials | 1,044 | 1,500 | 1,500 | 1,500 | 0 |
| Total Alternative Schools | 156,357 | 238,087 | 194,979 | 284,481 | 46,394 |
| 71200 Special Education Program |  |  |  |  |  |
| 116 Teachers | 1,595,917 | 1,695,000 | 1,677,550 | 1,908,233 | 213,233 |
| 124 Psychological Personnel | 64,000 | 68,000 | 67,344 | 77,203 | 9,203 |
| 128 Homebound Teachers | 1,348 | 24,175 | 10,000 | 15,000 | (9,175) |
| 163 Educational Assistants | 285,263 | 342,768 | 345,122 | 385,000 | 42,232 |
| 171 Speech Pathologist | 184,212 | 225,858 | 174,500 | 260,000 | 34,142 |
| 201 Social Security | 156,277 | 180,219 | 159,216 | 200,364 | 20,145 |
| 204 State Retirement | 207,500 | 216,805 | 151,698 | 235,293 | 18,488 |
| 207 Medical Insurance | 308,625 | 336,192 |  | 359,725 | 23,533 |
| 399 Other Contracted Services | 219,289 | 240,000 | 235,000 | 250,000 | 10,000 |
| 499 Other Supplies and Materials |  |  |  | 5,000 | 5,000 |
| Total Special Educational Program | 3,022,431 | 3,329,017 | 2,820,430 | 3,695,818 | 366,801 |
| 71300 Career and Technical Education Program |  |  |  |  |  |
| 116 Teachers | 698,231 | 770,000 | 746,270 | 862,530 | 92,530 |
| 140 Supplements | 12,000 | 12,000 | 12,000 | 12,000 | 0 |
| 189 Other Salaries and Wages | 0 | 0 | 14,000 | 14,000 | 14,000 |
| 198 Non-Certified Substitute Teachers | 15,000 | 20,000 | 20,000 | 20,000 | 0 |
| 201 Social Security | 53,880 | 61,353 | 55,459 | 68,992 | 7,639 |
| 204 State Retirement | 72,684 | 70,380 | 65,453 | 75,277 | 4,897 |
| 207 Medical Insurance | 101,032 | 106,111 |  | 121,439 | 15,328 |
| 307 Communications | 0 | 0 | 0 | 15,000 | 15,000 |
| 355 Travel | 0 | 0 | 2,000 | 5,500 | 5,500 |
| 399 Other Contracted Services | 10,720 | 15,000 | 15,000 | 20,000 | 5,000 |
| 429 Instructional Supplies and Materials | 0 | 0 | 5,386 | 15,500 | 15,500 |
| 449 Text Books | 4,150 | 75,000 | 6,294 | 7,000 | (68,000) |
| 499 Other Supplies and Materials | 36,428 | 20,000 | 35,632 | 48,000 | 28,000 |
| 524 Inservice | 0 | 0 | 63 | 3,000 | 3,000 |
| 599 Other Charges | 0 | 0 | 2,362 | 9,000 | 9,000 |
| 730 Vocational Instruction Equipment | 47,527 | 30,000 | 1,099 | 30,000 | 0 |
| 790 Vocational Other Equipment | 0 | 0 | 0 | 10,000 | 10,000 |
| Total Vocational Education Program | 1,051,652 | 1,179,844 | 981,018 | 1,337,238 | 157,394 |
| Total Instruction | 17,831,874 | 20,066,411 | 18,443,059 | 21,061,377 | 994,966 |
| 72000 Support Services |  |  |  |  |  |
| 72110 Attendance |  |  |  |  |  |
| 105 Supervisor/Director | 19,120 | 79,240 | 79,240 | 85,000 | 5,760 |
| 162 Clerical Personnel | 0 | 0 | 0 |  |  |
| 189 Other Salaries & Wages | 31,894 | 34,150 | 34,127 | 36,857 | 2,707 |
| 201 Social Security | 3,884 | 8,674 | 7,936 | 9,218 | 544 |
| 204 State Retirement | 5,780 | 11,339 | 10,927 | 8,312 | (3,027) |
| 207 Medical Insurance | 11,208 | 16,116 |  | 17,244 | 1,128 |
| 355 Travel | 1,723 | 3,000 | 2,000 | 3,000 | 0 |
| 399 Other Contracted Services | 8,873 | 20,000 | 8,407 | 20,000 | 0 |

## Table 4

| Account No. Description | Actual 2021-2022 | Original Estimate 2022-2023 | Year End Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 |
| --- | --- | --- | --- | --- | --- |
| 499 Other Supplies and Materials | 896 | 2,000 | 1,391 | 3,000 | 1,000 |
| 524 In Service/Staff Development | 0 | 1,000 |  | 1,000 | 0 |
| 719 Office Equipment | 0 | 5,000 |  | 6,000 | 1,000 |
| Total Attendance | 83,378 | 180,519 | 144,026 | 189,631 | 9,112 |
| 72120 Health Services |  |  |  |  |  |
| 105 Supervisor/Director | 0 | 0 | 68,253 | 71,000 | 71,000 |
| 131 Medical Personnel | 157,708 | 134,462 | 165,582 | 305,000 | 170,538 |
| 189 Other Salaries & Wages | 106,672 | 120,000 | 50,900 | 56,000 | (64,000) |
| 201 Social security | 19,583 | 19,467 | 19,931 | 33,048 | 13,581 |
| 204 State Retirement | 24,672 | 28,111 | 25,095 | 41,854 | 13,743 |
| 207 Medical Insurance | 35,212 | 50,082 |  | 53,588 | 3,506 |
| 355 Travel | 5,709 | 5,000 | 2,264 | 5,000 | 0 |
| 399 Other Contracted Services | 3,744 | 4,000 | 4,115 | 6,000 | 2,000 |
| 413 Drugs and Medical Supplies | 4,199 | 4,500 | 3,819 | 5,500 | 1,000 |
| 499 Other Supplies and Materials | 2,733 | 3,000 | 2,838 | 3,500 | 500 |
| 524 Inservice | 394 | 3,000 | 488 | 5,000 | 2,000 |
| 599 Other Charges | 1,959 | 9,100 | 8,690 | 5,000 | (4,100) |
| 735 Health Equipment | 6,342 | 10,000 | 9,068 | 5,500 | (4,500) |
| Total Health Service | 368,927 | 390,722 | 361,042 | 595,990 | 205,268 |
| 72130 Other Student Support |  |  |  |  |  |
| 123 Guidance Personnel | 555,374 | 620,149 | 525,340 | 667,000 | 46,851 |
| 189 Other Salaries and Wages | 82,560 | 85,440 | 85,440 | 91,500 | 6,060 |
| 201 Social Security | 47,368 | 53,978 | 42,755 | 57,566 | 3,588 |
| 204 State Retirement | 63,325 | 70,559 | 53,693 | 57,650 | (12,909) |
| 207 Medical Insurance | 66,950 | 68,289 |  | 78,790 | 10,501 |
| 322 Evaluating and Testing | 20,393 | 40,000 | 8,695 | 40,000 | 0 |
| 344 Payments to Schools - Other | 80,000 | 80,000 | 80,000 | 80,000 | 0 |
| 355 Travel | 1,851 | 5,000 | 3,000 | 5,000 | 0 |
| 399 Other Contracted Services | 16,900 | 25,000 | 16,733 | 25,000 | 0 |
| 499 Other Supplies and Materials | 4,000 | 4,000 | 4,000 | 4,000 | 0 |
| 524 Inservice | 310 | 3,000 |  | 3,000 | 0 |
| 599 Other Charges | 0 | 0 |  | 10,000 | 10,000 |
| Total Other Student Support | 939,031 | 1,055,415 | 819,655 | 1,119,506 | 64,091 |
| 72210 Regular Instruction Program |  |  |  |  |  |
| 105 Supervisor/Director | 65,583 | 79,600 | 42,100 | 45,100 | (34,500) |
| 129 Librarians | 410,738 | 451,973 | 426,400 | 475,000 | 23,027 |
| 161 Secretary(s) | 185,699 | 216,160 | 157,190 | 224,000 | 7,840 |
| 162 Clerical Personnel | 189,816 | 216,160 | 214,670 | 240,000 | 23,840 |
| 189 Other Salaries and Wages | 20,138 | 19,500 |  | 20,000 | 500 |
| 201 Social Security | 61,595 | 75,230 | 58,825 | 76,814 | 1,584 |
| 204 State Retirement | 91,295 | 98,339 | 85,049 | 100,614 | 2,275 |
| 207 Medical Insurance | 153,078 | 165,995 |  | 177,615 | 11,620 |
| 336 Maint and Repair Services - Equipment | 0 | 4,000 | 4,000 | 4,000 | 0 |
| 355 Travel | 1,796 | 5,000 | 771 | 5,000 | 0 |
| 399 Other Contracted Services | 15,008 | 16,000 | 14,459 | 16,000 | 0 |
| 432 Library Books and Media | 0 | 8,000 | 8,000 | 8,000 | 0 |
| 499 Other Supplies and Materials | 301 | 4,000 | 4,000 | 6,000 | 2,000 |
| 524 In-Service/Staff Development | 276 | 2,000 |  | 2,000 | 0 |
| 722 Regular Instruction Equipment | 0 | 10,000 | 10,000 | 10,000 | 0 |
| 790 Other Equipment | 49,477 | 50,000 | 50,000 | 50,000 | 0 |
| Total Regular Instruction Program | 1,244,800 | 1,421,957 | 1,075,465 | 1,460,143 | 38,186 |
| 72215 Alternative Instruction Program |  |  |  |  |  |
| 355 Travel | 0 | 0 | 0 |  | 0 |
| Total Alternative Instruction Program | 0 | 0 | 0 | 0 | 0 |

## Table 5

| Account No. Description | Actual 2021-2022 | Original Estimate 2022-2023 | Year End Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 |
| --- | --- | --- | --- | --- | --- |
| 72220 Special Education Program |  |  |  |  |  |
| 105 Supervisor/Director | 67,859 | 76,000 | 72,938 | 84,088 | 8,088 |
| 189 Other Salaries and Wages | 0 | 5,000 | 0 | 5,000 | 0 |
| 196 In-Service Training | 594 | 2,000 | 425 | 2,000 | 0 |
| 201 Social Security | 4,870 | 6,350 | 5,135 | 6,968 | 618 |
| 204 State Retirement | 7,597 | 8,300 | 6,338 | 7,742 | (558) |
| 207 Medical Insurance | 7,900 | 7,900 | 7,900 | 8,100 | 200 |
| 336 Maint and Repair Services - Equipment | 1,057 | 5,000 | 794 | 5,000 | 0 |
| 355 Travel | 6,368 | 7,500 | 7,500 | 7,500 | 0 |
| 524 In-Service Training | 0 | 7,000 | 2,231 | 7,000 | 0 |
| Total Special Education Program | 96,245 | 125,050 | 103,262 | 133,398 | 8,348 |
| 72230 Career and Technical Education Program |  |  |  |  |  |
| 105 Supervisor/Director | 90,112 | 83,960 | 167,860 | 173,500 | 89,540 |
| 189 Other Salaries and Wages | 1,082 | 0 | 2,000 | 2,000 | 2,000 |
| 201 Social Security | 6,361 | 6,423 | 11,890 | 13,426 | 7,003 |
| 204 State Retirement | 8,376 | 8,396 | 8,617 | 7,531 | (865) |
| 207 Medical Insurance | 7,812 | 7,900 | 7,900 | 8,100 | 200 |
| 307 Communication | 0 | 0 | 0 | 0 | 0 |
| 336 Maint and Repair Services - Equipment | 1,200 | 3,000 |  | 3,000 | 0 |
| 355 Travel | 1,871 | 2,000 |  | 2,000 | 0 |
| 499 Other Supplies and Materials | 2,986 | 3,000 | 1,094 | 3,000 | 0 |
| Total Vocational Education Program | 119,800 | 114,679 | 199,360 | 212,557 | 97,878 |
| 72250 Technology |  |  |  |  |  |
| 105 Supervisor | 63,788 | 68,300 | 68,253 | 73,713 | 5,413 |
| 189 Other Salaries and Wages | 4,622 | 10,000 | 9,835 | 10,000 | 0 |
| 201 Social Security | 4,973 | 5,990 | 5,466 | 6,197 | 207 |
| 204 State Retirement | 7,546 | 8,636 | 9,245 | 9,582 | 946 |
| 207 Medical Insurance | 7,900 | 7,900 | 7,900 | 8,100 | 200 |
| 336 Maint and Repair Services - Equipment | 3,030 | 10,000 | 1,350 | 10,000 | 0 |
| 350 Internet Connectivity | 92,786 | 100,000 | 92,786 | 105,000 | 5,000 |
| 355 Travel | 315 | 2,000 | 354 | 2,000 | 0 |
| 399 Other Contracted Services | 73,047 | 100,000 | 81,008 | 105,000 | 5,000 |
| 499 Other Supplies and Materials | 672 | 2,000 | 1,870 | 2,000 | 0 |
| 722 Regular Instruction Equipment | 40,299 | 197,000 | 26,017 | 120,000 | (77,000) |
| Total Technology | 298,978 | 511,826 | 304,085 | 451,592 | (60,234) |
| 72290 Other Programs |  |  |  |  |  |
| 215 On-Behalf Payments for OPEB | 62,048 | 35,000 | 20,490 | 35,000 | 0 |
| Total Other Programs | 62,048 | 35,000 | 20,490 | 35,000 | 0 |
| 72310 Board of Education |  |  |  |  |  |
| 191 Board and Committee Members Fees | 6,986 | 13,000 | 12,000 | 16,800 | 3,800 |
| 196 In-Service Training | 5,316 | 12,000 | 3,231 | 12,000 | 0 |
| 201 Social Security | 494 | 1,913 | 1,165 | 2,203 | 290 |
| 207 Medical Insurance |  |  |  | 55,300 | 55,300 |
| 305 Audit Services | 27,500 | 35,000 | 27,500 | 35,000 | 0 |
| 320 Dues and Memberships | 26,482 | 32,000 | 13,221 | 32,000 | 0 |
| 331 Legal Services | 39,489 | 40,000 | 39,000 | 40,000 | 0 |
| 355 Travel |  |  |  | 5,000 | 5,000 |
| 399 Other Contracted Services | 2,447 | 5,000 | 9,348 | 17,000 | 12,000 |
| 506 Liability Insurance | 74,292 | 145,000 | 76,224 | 150,000 | 5,000 |
| 510 Trustees Commission | 130,500 | 140,000 | 125,000 | 140,000 | 0 |
| 513 Workers Compensation Insurance | 156,390 | 250,000 | 166,339 | 250,000 | 0 |
| 534 Refund to Applicant for Criminal Investigation | 0 | 1,000 | 0 | 6,200 | 5,200 |
| 599 Other Charges | 7,180 | 10,000 | 4,499 | 10,000 | 0 |

## Table 6

| Account No. Description | Actual 2021-2022 | Original Estimate 2022-2023 | Year End Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 |
| --- | --- | --- | --- | --- | --- |
| Total Board of Education | 477,076 | 684,913 | 477,527 | 771,503 | 86,590 |
| 72320 Director of Schools |  |  |  |  |  |
| 101 County Official/Administrative Officer | 113,000 | 115,000 | 115,000 | 125,000 | 10,000 |
| 117 Career Ladder Program | 1,000 | 1,000 | 1,000 | 1,000 | 0 |
| 161 Secretary(s) | 87,895 | 96,800 | 91,768 | 102,600 | 5,800 |
| 201 Social Security | 15,154 | 16,279 | 14,544 | 17,488 | 1,209 |
| 204 State Retirement | 21,231 | 23,472 | 20,859 | 23,347 | (125) |
| 207 Medical Insurance | 11,900 | 12,502 |  | 14,000 | 1,498 |
| 307 Communication | 2,761 | 3,000 | 189 | 3,000 | 0 |
| 336 Maint and Repair Services - Equipment | 10,119 | 20,000 | 11,332 | 20,000 | 0 |
| 348 Postal Charges | 0 | 1,000 | 0 | 1,000 | 0 |
| 355 Travel | 2,509 | 3,400 | 1,581 | 3,400 | 0 |
| 399 Other Contracted Service | 3,710 | 5,000 | 0 | 5,000 | 0 |
| 435 Office Supplies | 925 | 2,500 | 1,185 | 2,500 | 0 |
| 499 Other Supplies and Materials | 3,328 | 3,500 | 2,555 | 3,500 | 0 |
| 599 Other Charges | 13,008 | 0 | 15,100 |  | 0 |
| Total Office of the Superintendent | 286,540 | 303,453 | 275,113 | 321,835 | 18,382 |
| 72410 Office of the Principal |  |  |  |  |  |
| 104 Principals | 651,529 | 750,000 | 659,634 | 780,000 | 30,000 |
| 139 Assistant Principals | 498,890 | 525,000 | 513,796 | 570,000 | 45,000 |
| 189 Other Salaries and Wages | 67,692 | 90,000 | 85,500 | 94,500 | 4,500 |
| 201 Social Security | 90,983 | 104,423 | 88,125 | 110,504 | 6,081 |
| 204 State Retirement | 126,257 | 136,500 | 102,718 | 125,892 | (10,608) |
| 207 Medical Insurance | 103,508 | 148,696 |  | 158,612 | 9,916 |
| 348 Postal Charges | 1,600 | 1,600 | 1,600 | 1,600 | 0 |
| 355 Travel | 3,600 | 3,600 | 292 | 3,600 | 0 |
| 399 Other Contracted Services | 133,133 | 164,000 | 136,000 | 168,000 | 4,000 |
| Total Office of the Principal | 1,677,192 | 1,923,819 | 1,587,666 | 2,012,708 | 88,889 |
| 72510 Fiscal Services |  |  |  |  |  |
| 399 Other Contracted Services | 45,000 | 50,000 | 45,000 | 50,000 | 0 |
| Total Fiscal Services | 45,000 | 50,000 | 45,000 | 50,000 | 0 |
| 72610 Operation of Plant |  |  |  |  |  |
| 307 Communication | 45,012 | 50,000 | 32,056 | 50,000 | 0 |
| 399 Other Contracted Services | 593,641 | 750,000 | 674,729 | 775,000 | 25,000 |
| 410 Custodial Supplies | 30,860 | 35,000 | 30,000 | 38,500 | 3,500 |
| 415 Electricity | 796,499 | 950,000 | 888,254 | 975,000 | 25,000 |
| 434 Natural Gas | 105,537 | 200,000 | 86,546 | 200,000 | 0 |
| 454 Water and Sewer | 239,569 | 245,000 | 281,232 | 315,000 | 70,000 |
| 499 Other Supplies and Materials | 1,360 | 3,500 | 332 | 3,500 | 0 |
| 501 Boiler Insurance | 7,105 | 10,000 | 8,412 | 10,000 | 0 |
| 502 Building and Contents Insurance | 167,486 | 190,000 | 177,538 | 200,000 | 10,000 |
| 720 Plant Operation Equipment | 54,625 | 0 | 0 |  | 0 |
| Total Operation of Plant | 2,041,694 | 2,433,500 | 2,179,098 | 2,567,000 | 133,500 |
| 72620 Maintenance of Plant |  |  |  |  |  |
| 105 Supervisor/Director | 63,788 | 68,300 | 68,253 | 73,713 | 5,413 |
| 161 Secretary(s) | 11,500 | 12,429 | 11,803 | 13,489 | 1,060 |
| 189 Other Salaries and Wages | 176,153 | 240,000 | 245,925 | 270,000 | 30,000 |
| 201 Social Security | 17,217 | 24,536 | 22,819 | 27,275 | 2,739 |
| 204 State Retirement | 27,059 | 35,376 | 36,404 | 42,214 | 6,838 |
| 207 Medical Insurance | 41,324 | 44,829 |  | 47,967 | 3,138 |
| 335 Maint & Repair Services - Building | 193,673 | 316,000 | 270,823 | 347,600 | 31,600 |
| 336 Maint & Repair Services - Equipment | 216,977 | 240,000 | 204,037 | 264,000 | 24,000 |
| 355 Travel | 4,536 | 5,000 | 3,531 | 5,000 | 0 |

## Table 7

| Account No. Description | Actual 2021-2022 | Original Estimate 2022-2023 | Year End Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 |
| --- | --- | --- | --- | --- | --- |
| 399 Other Contracted Services | 170,599 | 210,000 | 195,000 | 231,000 | 21,000 |
| 418 Equipment and Machinery Parts | 6,347 | 7,000 | 7,000 | 10,000 | 3,000 |
| 499 Other Supplies and Materials | 0 | 1,000 | 1,000 | 1,000 | 0 |
| 701 Administrative Equipment | 0 | 110,000 | 0 |  | (110,000) |
| 707 Building Improvements | 0 | 109,600 | 44,607 |  | (109,600) |
| 717 Maintenance Equipment | 0 | 0 | 0 |  | 0 |
| 718 Motor Vehicles | 40,000 | 0 | 0 |  | 0 |
| Total Maintenance of Plant | 969,173 | 1,424,070 | 1,111,201 | 1,333,258 | (90,812) |
| 72710 Transportation |  |  |  |  |  |
| 105 Supervisor/Director | 60,750 | 65,000 | 65,000 | 70,203 | 5,203 |
| 142 Mechanic(s) | 78,218 | 130,138 | 84,000 | 140,000 | 9,862 |
| 146 Bus Drivers | 628,911 | 730,000 | 648,715 | 780,370 | 50,370 |
| 161 Secretary(s) | 11,862 | 12,970 | 11,803 | 13,489 | 519 |
| 189 Other Salaries and Wages | 3,368 | 0 | 0 |  | 0 |
| 201 Social Security | 57,198 | 71,765 | 56,666 | 76,612 | 4,847 |
| 204 State Retirement | 96,656 | 103,473 | 85,000 | 91,000 | (12,473) |
| 207 Medical Insurance | 89,624 | 142,576 |  | 113,000 | (29,576) |
| 299 Other Fringe Benefits | 10,565 | 37,500 | 14,000 | 37,500 | 0 |
| 335 Maintenance and Repair Services - Building | 0 | 5,000 | 0 | 5,000 | 0 |
| 338 Maintenance and Repair Services - Vehicles | 14,013 | 30,000 | 5,596 | 30,000 | 0 |
| 355 Travel | 171 | 2,500 |  | 3,000 | 500 |
| 399 Other Contracted Services | 38,585 | 55,000 | 38,121 | 60,000 | 5,000 |
| 412 Diesel Fuel | 156,542 | 250,000 | 150,351 | 220,000 | (30,000) |
| 418 Equipment and Machinery Parts | 0 | 2,000 | 0 | 2,000 | 0 |
| 424 Garage Supplies | 2,386 | 3,500 | 0 | 4,000 | 500 |
| 425 Gasoline | 39,916 | 45,000 | 41,000 | 45,000 | 0 |
| 433 Lubricants | 3,787 | 12,000 | 3,017 | 12,000 | 0 |
| 442 Propane | 47,887 | 75,000 | 51,874 | 75,000 | 0 |
| 450 Tires and Tubes | 8,123 | 30,000 | 10,000 | 30,000 | 0 |
| 453 Vehicles Parts | 46,815 | 120,000 | 60,000 | 115,000 | (5,000) |
| 511 Vehicle and Equipment Insurance | 43,352 | 50,000 | 44,384 | 50,000 | 0 |
| 599 Other Charges | 0 | 5,000 |  | 5,000 | 0 |
| 718 Motor Vehicles | 40,000 | 55,000 | 40,000 | 80,000 | 25,000 |
| 720 Plant Operation Equipment | 0 | 0 | 0 |  | 0 |
| 729 Transportation Equipment | 477,556 | 372,000 | 435,672 | 478,500 | 106,500 |
| 790 Other Equipment | 19,394 | 0 | 0 |  | 0 |
| Total Transportation | 1,975,679 | 2,405,422 | 1,845,199 | 2,536,674 | 131,252 |
| 72810 Central and Other |  |  |  |  |  |
| 201 Social Security | 124 | 383 | 210 | 383 | 0 |
| 210 Unemployment Compensation | 5,513 | 35,000 |  | 35,000 | 0 |
| 299 Other Fringe Benefits | 1,677 | 5,000 | 2,775 | 5,000 | 0 |
| 316 Contributions | 140,000 | 152,500 | 135,000 | 152,500 | 0 |
| 399 Other Contracted Services | 10,935 | 35,000 | 9,355 | 35,000 | 0 |
| 499 Other Supplies and Materials | 20,062 | 30,000 | 13,354 | 30,000 | 0 |
| 599 Other Charges | 1,200 | 0 | 49,020 | 148,980 | 148,980 |
| Total Central and Other | 179,511 | 257,883 | 209,714 | 406,863 | 148,980 |
| Total Support Services | 10,865,072 | 13,318,228 | 10,757,903 | 14,197,658 | 879,430 |
| 73000 Operation of Non-Instructional Services |  |  |  |  |  |
| 73100 Food Service |  |  |  |  |  |
| 105 Supervisor/Director | 22,000 | 32,500 | 32,500 | 36,000 | 3,500 |
| 165 Cafeteria Personnel | 21,600 | 0 | 0 | 0 |  |
| 201 Social Security | 3,335 | 2,486 | 2,275 | 2,754 | 268 |
| 204 State Retirement | 4,808 | 3,585 | 3,845 | 4,262 | 677 |
| 422 Food Supplies | 16,246 | 0 | 0 |  | 0 |
| Total Food Service | 67,989 | 38,571 | 38,620 | 43,016 | 4,445 |

## Table 8

| Account No Description | Actual 2021-2022 | Original Estimate 2022-2023 | Year End Estimate 2022-2023 | Estimate 2023-2024 | Difference 2023-2024 |
| --- | --- | --- | --- | --- | --- |
| 73300 Community Services |  |  |  |  |  |
| 105 Supervisor/Director | 31,894 | 34,150 | 34,127 | 36,900 | 2,750 |
| 189 Other Salaries and Wages | 58,075 | 62,667 | 61,236 | 66,460 | 3,793 |
| 201 Social security | 6,768 | 7,406 | 6,675 | 7,510 | 104 |
| 204 State Retirement | 9,683 | 10,679 | 11,291 | 12,238 | 1,559 |
| 207 Medical Insurance | 15,624 | 18,911 |  | 19,289 | 378 |
| 499 Other Supplies and Materials | 5,000 | 5,000 | 5,086 | 5,000 | 0 |
| 524 Inservice | 0 | 0 | 0 |  | 0 |
| 719 Office Equipment | 300 | 5,000 | 300 | 5,000 | 0 |
| Total Community Services | 127,344 | 143,813 | 118,715 | 152,397 | 8,584 |
| 73400 Early Childhood Education |  |  |  |  |  |
| 105 Supervisor/Director | 40,720 | 42,100 | 42,100 | 45,100 | 3,000 |
| 116 Teachers | 135,900 | 205,805 | 196,200 | 218,000 | 12,195 |
| 163 Educational Assistants | 62,381 | 74,791 | 66,552 | 75,000 | 209 |
| 189 Other Salaries and Wages | 10,293 | 12,000 | 5,433 | 12,000 | 0 |
| 198 Non-Certified Substitute Teachers | 640 | 5,000 |  | 5,000 | 0 |
| 201 Social Security | 18,719 | 25,604 | 21,720 | 26,433 | 829 |
| 204 Retirement | 31,541 | 36,917 | 25,643 | 30,000 | (6,917) |
| 207 Medical Insurance | 50,470 | 51,479 |  | 64,940 | 13,461 |
| 355 Travel | 0 | 500 |  | 500 | 0 |
| 399 Other Contracted Services | 189 | 2,000 |  | 2,000 | 0 |
| 429 Instructional Supplies and Materials | 14,811 | 10,500 | 10,642 | 10,500 | 0 |
| 499 Other Supplies and Materials | 10,498 | 10,500 | 14,491 | 10,500 | 0 |
| 524 Inservice | 0 | 2,000 |  | 2,000 | 0 |
| 790 Other Equipment | 4,904 | 15,000 | 15,000 | 15,000 | 0 |
| Total Early Childhood Education | 381,066 | 494,196 | 397,781 | 516,973 | 22,777 |
| Total Operation of Non-Instructional Services | 576,399 | 676,580 | 555,115 | 712,386 | 35,806 |
| 76000 Capital Outlay |  |  |  |  |  |
| 76100 Regular Capital Outlay |  |  |  |  |  |
| 799 Other Capital Outlay | 419,567 | 690,000 | 690,000 | 2,011,000 | 1,321,000 |
| Total Regular Capital Outlay | 419,567 | 690,000 | 690,000 | 2,011,000 | 1,321,000 |
| 82300 Other Debt Service |  |  |  |  |  |
| 82330 Education |  |  |  |  |  |
| 620 Debt Service Contribution to Primary Government | 163,284 | 0 | 0 | 0 | 0 |
| Total Regular Capital Outlay | 163,284 | 0 | 0 | 0 | 0 |
| Total Estimated Expenditures | 29,856,196 | 34,751,219 | 30,446,078 | 37,982,421 | 3,231,202 |
| 99000 ESTIMATED OTHER USES |  |  |  |  |  |
| 99100 Transfers Out |  |  |  |  |  |
| 590 Transfers to Other Funds | 0 | 0 | 0 | 0 | 0 |
| Total Estimated Other Uses | 0 | 0 | 0 | 0 | 0 |
| Total Estimated Expenditures and Other Uses | 29,856,196 | 34,751,219 | 30,446,078 | 37,982,421 | 3,231,202 |
| Excess of Estimated Revenues Over |  |  |  |  |  |
| (Under) Estimated Expenditures | 619,830 | (4,713,660) | (143,395) | (7,028,371) | (2,314,711) |
| Estimated Beginning Fund Balances July 1 | 11,496,031 | 12,115,861 | 12,115,861 | 11,972,466 | (143,395) |
| Fund Balance Audit Adjustment Estimated Ending Fund Balances June 30 | 12,115,861 | 7,402,201 | 11,972,466 | 4,944,095 | (2,458,106) |