Hickman County Tennessee
Central Cafeteria Fund 143
Statement of Proposed Operations
For the Fiscal Year Ending June 30, 2024
Original
Actual
Estimated
Estimated
Difference
Account No
Description
2021-2022
2022-2023
2023-2024
2023-2024
ESTIMATED REVENUES
43000 CHARGES FOR CURRENT SERVICES
43500 Education Charges
43521 Lunch Payments Children
0
603,000
500,000
(103,000)
43522 Lunch Payments Adults
30,752
75,000
75,000
0
43523 Income from Breakfast
886
55,000
85,000
30,000
43525 A la Carte Sales
148,619
175,000
175,000
0
Total Charges for Current Services
180,257
908,000
835,000
(73,000)
44000 OTHER LOCAL REVENUES
44100 Recurring Items
44110 Investment Income
129
0
1,000
1,000
44500 Non-Recurring Items
44170 Miscellaneous Refunds
0
0
0
44530 Sale of Equipment
9
0
0
Total Other Local Revenues
138
0
1,000
1,000
46000 STATE OF TENNESSEE
46800 Other State Revenue
46980 Other State Grants
0
0
0
46990 Other State Revenue
0
0
0
Total State of Tennessee
0
0
0
0
47000 FEDERAL GOVERNMENT
47100 Federal Through State
47111 USDA School Lunch Program
1,734,832
873,000
1,035,000
162,000
47112 USDA-Commodities
88,791
0
0
47113 Breakfast
594,213
540,000
500,000
(40,000)
47114 USDA-Other
14,181
15,000
35,970
20,970
47115 USDA Food Service Equipment Grant
0
0
0
47301 COVID-19 Grant #1
0
0
0
Total Federal Government
2,432,017
1,428,000
1,570,970
142,970
48000 OTHER GOVERNMENTS AND CITIZENS GROUPS
48100 Other Governments
48990 Other
0
0
0
Total Other Governments and Citizens Grou
0
0
0
0
TOTAL ESTIMATED REVENUE
2,612,412
2,336,000
2,406,970
70,970
49000 ESTIMATED OTHER SOURCES(NON-REVENUE)
Page 1
Actual
Estimated
Estimated
Difference
Account No
Description
2021-2022
2022-2023
2023-2024
2023-2024
49800 Transfer In
0
0
0
TOTAL ESTIMATE OTHER SOURCES
0
0
0
0
TOTAL ESTIMATED REVENUE AND OTHE 2,612,412
2,336,000
2,406,970
70,970
ESTIMATED EXPENDITURES
73000 OPERATION OF NON-INSTRUCTIONAL SERVICES
73100 Food Services
105 Supervisor/Director
37,000
37,000
37,000
0
119 Accountants/Bookkeeper
123,980
131,000
155,000
24,000
165 Cafeteria Personnel
467,363
546,000
657,000
111,000
201 Social Security
46,821
54,000
64,949
10,949
204 State Retirement
64,805
75,000
100,522
25,522
207 Medical Insurance
45,000
48,000
55,000
7,000
210 Unemployment Compensation
0
0
0
307 Communication
2,941
3,000
3,500
500
336 Maint & Repair Services - Equipment
52,225
59,000
59,000
0
354 Transportation - Other than Students
3,593
5,000
5,000
0
355 Travel
3,077
3,000
4,000
1,000
399 Other Contracted Services
64,862
59,000
59,000
0
422 Food Supplies
909,989
1,113,000
1,213,000
100,000
452 Utilities
1,257
3,000
3,000
0
469 USDA-Commodities
88,791
0
0
0
499 Other Supplies and Materials
98,431
125,000
198,024
73,024
599 Other Charges
14,259
25,000
25,000
0
710 Food Service Equipment
4,484
50,000
180,500
130,500
Total Food Service
2,028,878
2,336,000
2,819,494
483,494
Total Estimated Expenditures
2,028,878
2,336,000
2,819,494
483,494
Excess of Estimated Revenues Over
(Under) Estimated Expenditures
583,534
0
(412,524)
(412,524)
Estimated Beginning Fund Balance July 1
507,546
1,091,080
412,524
Estimated Ending Fund Balance June 30
1,091,080
1,091,080
(0)
500,000 OF FUND BALANCE BELONGS TO GPS FUND(141)
Page 2

## Table 1

| Account No Description | Actual 2021-2022 | Original Estimated 2022-2023 | Estimated 2023-2024 | Difference 2023-2024 |
| --- | --- | --- | --- | --- |
| ESTIMATED REVENUES |  |  |  |  |
| 43000 CHARGES FOR CURRENT SERVICES |  |  |  |  |
| 43500 Education Charges |  |  |  |  |
| 43521 Lunch Payments Children | 0 | 603,000 | 500,000 | (103,000) |
| 43522 Lunch Payments Adults | 30,752 | 75,000 | 75,000 | 0 |
| 43523 Income from Breakfast | 886 | 55,000 | 85,000 | 30,000 |
| 43525 A la Carte Sales | 148,619 | 175,000 | 175,000 | 0 |
| Total Charges for Current Services | 180,257 | 908,000 | 835,000 | (73,000) |
| 44000 OTHER LOCAL REVENUES |  |  |  |  |
| 44100 Recurring Items |  |  |  |  |
| 44110 Investment Income | 129 | 0 | 1,000 | 1,000 |
| 44500 Non-Recurring Items |  |  |  |  |
| 44170 Miscellaneous Refunds | 0 | 0 |  | 0 |
| 44530 Sale of Equipment | 9 | 0 |  | 0 |
| Total Other Local Revenues | 138 | 0 | 1,000 | 1,000 |
| 46000 STATE OF TENNESSEE |  |  |  |  |
| 46800 Other State Revenue |  |  |  |  |
| 46980 Other State Grants | 0 | 0 |  | 0 |
| 46990 Other State Revenue | 0 | 0 |  | 0 |
| Total State of Tennessee | 0 | 0 | 0 | 0 |
| 47000 FEDERAL GOVERNMENT |  |  |  |  |
| 47100 Federal Through State |  |  |  |  |
| 47111 USDA School Lunch Program | 1,734,832 | 873,000 | 1,035,000 | 162,000 |
| 47112 USDA-Commodities | 88,791 | 0 |  | 0 |
| 47113 Breakfast | 594,213 | 540,000 | 500,000 | (40,000) |
| 47114 USDA-Other | 14,181 | 15,000 | 35,970 | 20,970 |
| 47115 USDA Food Service Equipment Grant | 0 | 0 |  | 0 |
| 47301 COVID-19 Grant #1 | 0 | 0 |  | 0 |
| Total Federal Government | 2,432,017 | 1,428,000 | 1,570,970 | 142,970 |
| 48000 OTHER GOVERNMENTS AND CITIZENS | GROUPS |  |  |  |
| 48100 Other Governments |  |  |  |  |
| 48990 Other | 0 | 0 |  | 0 |
| Total Other Governments and Citizens Grou | 0 | 0 | 0 | 0 |
| TOTAL ESTIMATED REVENUE | 2,612,412 | 2,336,000 | 2,406,970 | 70,970 |

## Table 2

| Account No | Description | Actual 2021-2022 | Estimated 2022-2023 | Estimated 2023-2024 | Difference 2023-2024 |
| --- | --- | --- | --- | --- | --- |
| 49800 | Transfer In | 0 | 0 |  | 0 |
|  | TOTAL ESTIMATE OTHER SOURCES | 0 | 0 | 0 | 0 |
|  | TOTAL ESTIMATED REVENUE AND OTHE | 2,612,412 | 2,336,000 | 2,406,970 | 70,970 |
|  | ESTIMATED EXPENDITURES |  |  |  |  |
| 73000 | OPERATION OF NON-INSTRUCTIONAL | SERVICES |  |  |  |
| 73100 | Food Services |  |  |  |  |
| 105 | Supervisor/Director | 37,000 | 37,000 | 37,000 | 0 |
| 119 | Accountants/Bookkeeper | 123,980 | 131,000 | 155,000 | 24,000 |
| 165 | Cafeteria Personnel | 467,363 | 546,000 | 657,000 | 111,000 |
| 201 | Social Security | 46,821 | 54,000 | 64,949 | 10,949 |
| 204 | State Retirement | 64,805 | 75,000 | 100,522 | 25,522 |
| 207 | Medical Insurance | 45,000 | 48,000 | 55,000 | 7,000 |
| 210 | Unemployment Compensation | 0 | 0 |  | 0 |
| 307 | Communication | 2,941 | 3,000 | 3,500 | 500 |
| 336 | Maint & Repair Services - Equipment | 52,225 | 59,000 | 59,000 | 0 |
| 354 | Transportation - Other than Students | 3,593 | 5,000 | 5,000 | 0 |
| 355 | Travel | 3,077 | 3,000 | 4,000 | 1,000 |
| 399 | Other Contracted Services | 64,862 | 59,000 | 59,000 | 0 |
| 422 | Food Supplies | 909,989 | 1,113,000 | 1,213,000 | 100,000 |
| 452 | Utilities | 1,257 | 3,000 | 3,000 | 0 |
| 469 | USDA-Commodities | 88,791 | 0 | 0 | 0 |
| 499 | Other Supplies and Materials | 98,431 | 125,000 | 198,024 | 73,024 |
| 599 | Other Charges | 14,259 | 25,000 | 25,000 | 0 |
| 710 | Food Service Equipment | 4,484 | 50,000 | 180,500 | 130,500 |
|  | Total Food Service | 2,028,878 | 2,336,000 | 2,819,494 | 483,494 |
|  | Total Estimated Expenditures | 2,028,878 | 2,336,000 | 2,819,494 | 483,494 |
|  | Excess of Estimated Revenues Over |  |  |  |  |
|  | (Under) Estimated Expenditures | 583,534 | 0 | (412,524) | (412,524) |
|  | Estimated Beginning Fund Balance July 1 | 507,546 | 1,091,080 | 412,524 |  |
|  | Estimated Ending Fund Balance June 30 | 1,091,080 | 1,091,080 | (0) |  |