Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimate Estimate Estimate Difference Account No. Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 ESTIMATED REVENUES 40000 Local Taxes 40100 County Property Taxes 40110 Current Property Taxes 3,137,972 3,032,648 3,032,648 2,773,333 (259,315) 40120 Trustee's Collection - Prior Year 83,599 65,000 65,000 75,000 10,000 40125 Trustee's Collection - Bankruptcy 140 500 500 500 0 40130 Circuit/Clerk & Master Collections - Prior Years 32,234 47,000 47,000 40,000 (7,000) 40140 Interest and Penalty 14,938 15,000 15,000 15,000 0 40161 Payments in Lieu of Taxes - TVA 3,120 4,000 4,000 3,500 (500) 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 3,041,871 2,535,177 2,535,177 2,975,000 439,823 40270 Business Tax 46,902 35,000 35,000 45,000 10,000 40300 Statutory Local Taxes 40320 Bank Excise Tax 0 0 0 0 40350 Interstate Telecommunication Tax 0 0 0 0 Total Local Taxes 6,366,776 5,740,325 5,740,325 5,933,333 193,008 41000 Licenses and Permits 41100 Licenses 41110 Marriage Licenses 1,492 1,300 1,300 1,300 0 Total Licenses and Permits 1,492 1,300 1,300 1,300 0 43000 Charges for Current Services 43500 Education Charges 43517 Tuition Other 2,400 0 0 0 43570 Receipts from Individual Schools 14,948 30,000 30,000 30,000 0 43582 Community Service Fees Adults 113 200 200 200 0 Total Charges for Current Services 17,461 30,200 30,200 30,200 0 44000 Other Local Revenues 44100 Recurring Items 44110 Investment Income 363,499 0 0 0 44120 Lease/Rentals 3,455 10,000 10,000 7,500 (2,500) 44170 Miscellaneous Refunds 39,433 30,000 30,000 30,000 0 44500 Nonrecurring Items 44530 Sale of Equipment 8,748 15,000 15,000 15,000 0 44560 Damages Recovered from Individuals 7,197 3,000 3,000 3,000 0 44570 Contributions and Gifts 20,691 15,000 57,000 20,000 5,000 44990 Other Local Revenues 0 0 0 30,000 30,000 Total Other Local Revenues 443,023 73,000 115,000 105,500 32,500 Total Local Revenue 6,828,752 5,844,825 5,886,825 6,070,333 225,508 46000 State of Tennessee 46175 On-Behalf Contributions for OPEB 58,470 35,000 35,000 40,000 5,000 46500 State Education Funds 46510 Tennessee Investment in Student Achievemer 24,550,179 24,228,618 24,228,618 25,081,234 852,616 46513 TISA-On-behalf Payments 48,806 46515 Early Childhood Education 445,023 490,275 621,613 445,000 (45,275) 46520 School Food Service 0 22,000 22,000 22,000 0 46550 Driver Education 3,860 5,000 5,000 10,000 5,000 46590 Other State Education Funds 285,794 240,000 240,000 240,000 0 46591 Coordinated School Health 0 0 0 0 Page 1 Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimate Estimate Estimate Difference Account No. Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 46594 Family Resource Centers 0 0 0 0 46610 Career Ladder Program 39,539 45,000 45,000 37,500 (7,500) 46790 Other Vocational 955,369 0 1,704,128 759,000 759,000 46800 Other State Revenues 46851 State Revenue Sharing - TVA 223,542 230,000 230,000 220,000 (10,000) 46980 Other State Grants 57,162 124,847 192,531 0 (124,847) 46981 Safe Schools 41,190 0 0 0 0 46990 Other State Revenues 1,132 258,804 258,804 100,000 (158,804) Total State of Tennessee 26,710,066 25,679,544 27,582,694 26,954,734 1,275,190 47000 Federal Government 47100 Federal Through State 47401 American Rescue Plan Act Grant #1 340,502 0 0 0 47590 Other Federal Through State 51,433 0 0 0 47600 Direct Federal Revenue 47640 ROTC Reimbursement 62,624 70,000 70,000 65,000 (5,000) 47990 Other Direct Federal Revenue 0 0 0 0 Total Federal Government 454,559 70,000 70,000 65,000 (5,000) 48000 Other Governments and Citizens Groups 48130 Contributions 479,214 0 0 0 48990 Other 236,681 161,000 183,000 (161,000) Total Other Governments and Citizens Groups 715,895 161,000 183,000 0 (161,000) Total Estimated Revenues 34,709,272 31,755,369 33,722,519 33,090,067 1,334,698 49000 OTHER SOURCES (NON-REVENUE) 49700 Insurance Recovery 6,855 10,000 15,936 (10,000) 49800 Transfers In 18,571 25,000 141,936 10,000 (15,000) Total Other Sources 25,426 35,000 157,873 10,000 (25,000) Total Estimated Revenues & Other Sources 34,734,698 31,790,369 33,880,392 33,100,067 1,309,698 Page 2 Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimate Estimate Estimate Difference Account No. Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 ESTIMATED EXPENDITURES 71000 Instruction 71100 Regular Instruction Program 116 Teachers 9,778,835 10,273,253 10,273,253 10,722,365 449,112 117 Career Ladder Program 36,000 45,000 45,000 35,000 (10,000) 128 Homebound Teachers 1,182 12,000 12,000 6,000 (6,000) 140 Salary Supplements 413,987 460,000 460,000 440,000 (20,000) 163 Educational Assistants 410,207 460,000 460,000 497,075 37,075 189 Other Salaries and Wages 378,474 420,000 420,000 410,000 (10,000) 198 Non-Certified Substitute Teachers 174,518 175,000 175,000 210,000 35,000 201 Social Security 815,544 906,162 906,162 922,514 16,352 204 State Retirement 768,432 1,016,744 1,016,744 918,910 (97,834) 207 Medical Insurance 1,524,716 2,000,000 2,000,000 2,090,000 90,000 212 Employer Medicare 2,697 0 0 0 215 On-behalf Payments to OPEB 23,647 0 0 0 336 Maint and Repair Service - Equipment 14,619 12,000 12,000 10,000 (2,000) 399 Other Contracted Services 0 55,000 55,000 107,000 52,000 429 Instructional Supplies and Materials 128,984 125,000 125,000 115,000 (10,000) 449 Textbooks 229,407 175,000 175,000 150,000 (25,000) 471 Software 0 0 1,200 0 499 Other Supplies and Materials 6,638 8,000 11,000 8,000 0 595 TISA-On-behalf Payments 39,133 599 Other Charges 1,355 0 0 0 722 Regular Instructional Equipment 266 50,000 50,000 150,000 100,000 730 Vocational Instruction Equipment 0 0 331 0 Total Instructional Program 14,748,641 16,193,159 16,197,690 16,791,864 598,705 71150 Alternative Instruction Program 116 Teachers 121,900 195,000 195,000 213,289 18,289 163 Educational Assistants 22,975 25,000 25,000 26,000 1,000 201 Social Security 10,548 16,830 16,830 18,306 1,476 204 State Retirement 12,363 19,656 19,656 17,438 (2,218) 207 Medical Insurance 25,375 36,179 36,179 37,988 1,809 355 Travel 1,776 1,500 1,500 2,000 500 429 Instructional Supplies and Materials 1,498 1,500 1,500 1,000 (500) 499 Other Supplies and Materials 1,500 1,500 1,500 1,000 (500) Total Alternative Schools 197,935 297,165 297,165 317,021 19,856 71200 Special Education Program 116 Teachers 1,843,481 1,980,000 1,980,000 2,021,836 41,836 124 Psychological Personnel 75,773 0 0 0 128 Homebound Teachers 2,538 15,000 15,000 7,500 (7,500) 163 Educational Assistants 416,047 510,000 554,000 528,820 18,820 171 Speech Pathologist 194,662 300,000 300,000 255,769 (44,231) 201 Social Security 185,821 214,583 217,311 210,266 (4,317) 204 State Retirement 215,081 256,948 262,162 217,170 (39,778) 207 Medical Insurance 371,575 399,706 415,506 414,442 14,736 212 Employer Medicare 0 0 638 0 312 Contracts With Private Agencies 105,000 399 Other Contracted Services 249,964 180,000 180,000 75,000 (105,000) 429 Instructional Supplies and Materials 5,858 7,000 22,000 7,000 0 499 Other Supplies and Materials 305 5,000 12,958 5,000 0 595 TISA-On-behalf Payments 9,673 0 0 725 Special Education Equipment 13,404 5,404 45,404 5,000 (404) Total Special Educational Program 3,584,182 3,873,641 4,004,979 3,852,803 (20,838) Page 3 Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimate Estimate Estimate Difference Account No. Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 71300 Career and Technical Education Program 116 Teachers 816,497 900,000 900,000 932,216 32,216 140 Supplements 8,712 6,000 6,000 6,000 0 189 Other Salaries and Wages 6,500 14,000 14,000 5,000 (9,000) 198 Non-Certified Substitute Teachers 9,850 18,000 18,000 21,600 3,600 201 Social Security 62,711 71,757 71,757 73,809 2,052 204 State Retirement 61,407 79,598 79,598 73,785 (5,813) 207 Medical Insurance 105,106 121,487 121,487 127,562 6,075 307 Communications 10,771 0 0 0 336 Maintenance and Repair Services-Equipment 0 0 11,000 0 355 Travel 633 2,000 9,000 9,000 7,000 399 Other Contracted Services 10,000 0 0 0 429 Instructional Supplies and Materials 6,197 11,000 11,000 10,000 (1,000) 449 Text Books 3,987 7,000 7,000 7,000 0 471 Software 238,710 139,850 139,850 (139,850) 499 Other Supplies and Materials 36,872 25,000 12,000 20,000 (5,000) 599 Other Charges 12,921 3,500 3,500 3,500 0 730 Vocational Instruction Equipment 812,738 430,970 425,970 15,000 (415,970) 790 Other Equipment 2,341 10,000 10,000 10,000 0 Total Vocational Education Program 2,205,953 1,840,162 1,840,162 1,314,472 (525,690) Total Instruction 20,736,711 22,204,127 22,339,996 22,276,160 72,033 72000 Support Services 72110 Attendance 105 Supervisor/Director 67,869 92,000 92,000 96,000 4,000 189 Other Salaries & Wages 41,893 56,000 56,000 57,932 1,932 201 Social Security 7,995 11,322 11,322 11,776 454 204 State Retirement 8,312 12,482 12,482 15,639 3,157 207 Medical Insurance 12,278 18,451 18,451 19,374 923 355 Travel 636 3,000 3,000 1,500 (1,500) 399 Other Contracted Services 12,353 20,000 20,000 20,000 0 499 Other Supplies and Materials 0 2,000 2,000 1,500 (500) 524 In Service/Staff Development 290 1,000 1,000 1,500 500 719 Office Equipment 0 5,000 5,000 0 (5,000) Total Attendance 151,626 221,255 221,255 225,221 3,966 72120 Health Services 105 Supervisor/Director 71,253 75,000 75,000 78,000 3,000 130 Social Workers 0 96,000 96,000 102,800 6,800 131 Medical Personnel 357,331 380,000 380,000 397,459 17,459 189 Other Salaries & Wages 54,240 57,000 57,000 59,100 2,100 201 Social security 36,139 46,512 46,512 48,758 2,246 204 State Retirement 42,176 54,720 54,720 58,551 3,831 207 Medical Insurance 53,588 57,339 57,339 60,206 2,867 355 Travel 2,624 4,000 4,000 2,000 (2,000) 399 Other Contracted Services 6,960 56,821 56,821 35,000 (21,821) 413 Drugs and Medical Supplies 5,494 5,500 5,500 5,500 0 499 Other Supplies and Materials 3,219 3,500 3,500 3,000 (500) 524 Inservice 2,372 4,000 4,000 3,000 (1,000) 599 Other Charges 4,350 5,000 20,000 4,000 (1,000) 735 Health Equipment 5,354 5,500 5,500 4,000 (1,500) Total Health Service 645,100 850,892 865,892 861,374 10,482 72130 Other Student Support 123 Guidance Personnel 572,913 685,000 685,000 719,709 34,709 Page 4 Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimate Estimate Estimate Difference Account No. Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 189 Other Salaries and Wages 180,897 190,000 190,000 193,500 3,500 201 Social Security 55,911 66,938 66,938 67,861 923 204 State Retirement 54,745 74,885 74,885 71,231 (3,654) 207 Medical Insurance 78,790 84,305 84,305 88,521 4,216 322 Evaluating and Testing 40,000 20,000 20,000 16,000 (4,000) 344 Payments to Schools - Other 80,000 80,000 80,000 64,000 (16,000) 355 Travel 7,832 8,000 8,000 8,000 0 399 Other Contracted Services 14,810 25,000 25,000 10,000 (15,000) 499 Other Supplies and Materials 1,220 4,000 4,000 4,000 0 524 Inservice 2,000 3,000 3,000 2,000 (1,000) 599 Other Charges 2,299 7,000 7,000 5,000 (2,000) 701 Administration Equipment 0 0 6,000 0 0 Total Other Student Support 1,091,417 1,248,128 1,254,128 1,249,822 1,694 72210 Regular Instruction Program 105 Supervisor/Director 46,485 119,000 119,000 125,000 6,000 129 Librarians 453,984 485,000 485,000 500,235 15,235 161 Secretary(s) 218,168 235,000 235,000 227,599 (7,401) 162 Clerical Personnel 254,651 272,000 272,000 318,482 46,482 189 Other Salaries and Wages 48,492 20,000 87,128 91,921 71,921 201 Social Security 74,424 86,522 91,658 93,638 7,116 204 State Retirement 95,605 113,047 119,089 109,735 (3,312) 207 Medical Insurance 177,615 190,048 197,948 207,846 17,798 212 Employer Medicare 501 0 0 0 336 Maint and Repair Services - Equipment 3,065 4,000 4,000 4,000 0 355 Travel 681 2,500 2,500 2,500 0 399 Other Contracted Services 15,507 16,000 16,000 16,000 0 432 Library Books and Media 7,999 8,000 8,000 8,000 0 499 Other Supplies and Materials 6,000 5,000 5,000 3,000 (2,000) 524 In-Service/Staff Development 0 2,000 2,000 2,000 0 599 Other Charges 0 0 30,730 0 701 Administration Equipment 22,571 0 0 0 722 Regular Instruction Equipment 7,068 0 0 0 790 Other Equipment 81,031 0 0 0 Total Regular Instruction Program 1,513,847 1,558,117 1,675,053 1,709,956 151,839 72220 Special Education Program 105 Supervisor/Director 84,088 96,742 96,742 93,500 (3,242) 124 Psychological Personnel 0 80,000 80,000 83,000 3,000 131 Medical Personnel 0 65,335 65,335 69,000 3,665 189 Other Salaries and Wages 1,650 5,000 5,000 5,000 0 196 In-Service Training 579 2,000 2,000 2,000 0 201 Social Security 6,418 19,054 19,054 19,317 263 204 State Retirement 5,726 19,683 19,683 19,679 (4) 207 Medical Insurance 8,100 8,667 8,667 9,101 434 312 Contracts with Private Agencies 7,000 336 Maint and Repair Services - Equipment 4,949 5,000 5,000 5,000 0 355 Travel 4,950 7,500 7,500 7,500 399 Other Contracted Services 0 0 60,000 60,000 60,000 524 In-Service Training 1,949 4,000 4,000 4,000 0 Total Special Education Program 118,409 312,981 372,981 384,097 71,116 72230 Career and Technical Education Program 105 Supervisor/Director 179,261 89,613 89,613 95,500 5,887 189 Other Salaries and Wages 39,123 81,937 87,531 42,000 (39,937) 201 Social Security 10,716 13,075 13,050 10,519 (2,556) 204 State Retirement 10,010 13,633 14,164 10,584 (3,049) Page 5 Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimate Estimate Estimate Difference Account No. Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 207 Medical Insurance 9,863 24,867 18,767 2,696 (22,171) 336 Maint and Repair Services - Equipment 479 3,000 3,000 3,000 0 355 Travel 532 2,000 2,000 2,000 0 399 Other Contracted Services 4,956 3,000 3,000 3,000 0 499 Other Supplies and Materials 44,389 0 6,056 0 524 In-Service Training 34,400 0 0 0 790 Other Equipment 34,063 0 8,230 0 Total Vocational Education Program 367,792 231,125 245,411 169,299 (61,826) 72250 Technology 105 Supervisor 71,253 74,816 74,816 78,000 3,184 189 Other Salaries and Wages 5,480 70,659 70,659 74,899 4,240 201 Social Security 5,751 11,129 11,129 11,697 568 204 State Retirement 9,085 14,511 14,511 15,527 1,016 207 Medical Insurance 8,100 8,667 8,667 9,101 434 336 Maint and Repair Services - Equipment 0 10,000 10,000 6,000 (4,000) 350 Internet Connectivity 92,786 105,000 105,000 105,000 0 355 Travel 92 2,000 2,000 2,000 0 399 Other Contracted Services 110,668 90,000 90,000 195,000 105,000 499 Other Supplies and Materials 495 2,000 2,000 2,000 0 722 Regular Instruction Equipment 92,844 75,000 75,000 60,000 (15,000) Total Technology 396,554 463,782 463,782 559,224 95,442 72290 Other Programs 215 On-Behalf Payments for OPEB 58,470 35,000 35,000 35,000 0 Total Other Programs 58,470 35,000 35,000 35,000 0 72310 Board of Education 191 Board and Committee Members Fees 16,800 16,800 16,800 16,800 0 196 In-Service Training 1,415 12,000 12,000 7,000 (5,000) 201 Social Security 1,136 2,203 2,203 2,142 (61) 204 Medical Insurance 0 15,800 15,800 15,800 0 305 Audit Services 29,000 35,000 35,000 35,000 0 320 Dues and Memberships 21,468 32,000 32,000 26,000 (6,000) 331 Legal Services 7,288 40,000 40,000 25,000 (15,000) 355 Travel 1,862 5,000 5,000 4,000 (1,000) 399 Other Contracted Services 14,717 17,000 17,000 8,000 (9,000) 506 Liability Insurance 119,404 150,000 150,000 160,000 10,000 510 Trustees Commission 133,471 140,000 140,000 150,000 10,000 513 Workers Compensation Insurance 182,568 240,000 240,000 240,000 0 534 Refund to Applicant for Criminal Investigation 0 1,000 1,000 1,000 0 599 Other Charges 4,421 10,000 10,000 7,000 (3,000) Total Board of Education 533,550 716,803 716,803 697,742 (19,061) 72320 Director of Schools 101 County Official/Administrative Officer 120,000 125,000 125,000 130,000 5,000 161 Secretary(s) 107,404 116,000 116,000 122,644 6,644 201 Social Security 17,346 18,437 18,437 19,328 891 204 State Retirement 23,517 24,984 24,984 26,516 1,532 207 Medical Insurance 14,000 14,980 14,980 15,729 749 307 Communication 2,785 3,000 3,000 1,000 (2,000) 336 Maint and Repair Services - Equipment 6,494 15,000 15,000 14,000 (1,000) 348 Postal Charges 979 1,000 1,000 1,000 0 355 Travel 1,954 1,400 1,400 1,400 0 399 Other Contracted Service 5,000 5,000 5,000 3,000 (2,000) 435 Office Supplies 2,463 2,500 2,500 1,500 (1,000) Page 6 Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimate Estimate Estimate Difference Account No. Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 499 Other Supplies and Materials 2,282 3,500 3,500 2,500 (1,000) 599 Other Charges 15,864 0 0 0 Total Office of the Superintendent 320,088 330,801 330,801 338,617 7,816 72410 Office of the Principal 104 Principals 698,155 780,000 780,000 808,000 28,000 139 Assistant Principals 458,344 650,000 650,000 658,000 8,000 189 Other Salaries and Wages 96,184 101,507 101,507 104,000 2,493 201 Social Security 94,202 117,160 117,160 116,105 (1,055) 204 State Retirement 101,595 137,836 137,836 121,912 (15,924) 207 Medical Insurance 127,514 169,715 169,715 178,201 8,486 348 Postal Charges 132 1,000 1,000 1,000 0 355 Travel 555 3,000 3,000 3,000 0 399 Other Contracted Services 154,314 130,000 130,000 126,000 (4,000) Total Office of the Principal 1,730,995 2,090,218 2,090,218 2,116,218 26,000 72510 Fiscal Services 399 Other Contracted Services 45,000 50,000 50,000 50,000 0 Total Fiscal Services 45,000 50,000 50,000 50,000 0 72610 Operation of Plant 307 Communication 41,689 50,000 50,000 40,000 (10,000) 399 Other Contracted Services 742,083 829,250 829,250 837,298 8,048 410 Custodial Supplies 37,874 38,500 38,500 38,500 0 415 Electricity 867,448 1,000,000 1,000,000 990,000 (10,000) 434 Natural Gas 75,827 160,000 160,000 150,000 (10,000) 454 Water and Sewer 261,764 325,000 325,000 345,000 20,000 499 Other Supplies and Materials 1,363 3,500 3,500 3,500 0 501 Boiler Insurance 9,074 10,500 10,500 10,500 0 502 Building and Contents Insurance 200,000 250,000 250,000 275,000 25,000 790 Other Equipment 11,703 15,000 15,000 15,000 0 Total Operation of Plant 2,248,825 2,681,750 2,681,750 2,704,798 23,048 72620 Maintenance of Plant 105 Supervisor/Director 59,378 74,816 74,816 78,000 3,184 161 Secretary(s) 13,489 23,000 23,000 23,549 549 189 Other Salaries and Wages 206,454 230,000 230,000 242,650 12,650 201 Social Security 22,191 25,078 25,078 26,332 1,254 204 State Retirement 34,392 41,783 41,783 41,580 (203) 207 Medical Insurance 46,858 51,325 51,325 53,892 2,567 335 Maint & Repair Services - Building 219,881 375,000 375,000 250,000 (125,000) 336 Maint & Repair Services - Equipment 176,229 275,000 275,000 275,000 0 355 Travel 99 3,000 3,000 1,500 (1,500) 399 Other Contracted Services 146,567 250,000 250,000 245,000 (5,000) 418 Equipment and Machinery Parts 0 10,000 10,000 8,000 (2,000) 499 Other Supplies and Materials 0 1,000 1,000 1,000 0 790 Other Equipment 0 0 61,684 50,000 50,000 Total Maintenance of Plant 925,538 1,360,002 1,421,686 1,296,503 (63,499) 72710 Transportation 105 Supervisor/Director 71,253 74,816 74,816 78,000 3,184 142 Mechanic(s) 105,223 130,000 130,000 100,000 (30,000) 146 Bus Drivers 790,364 865,000 865,000 912,575 47,575 161 Secretary(s) 13,489 23,000 23,000 23,549 549 Page 7 Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimate Estimate Estimate Difference Account No. Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 189 Other Salaries and Wages 625 0 0 201 Social Security 74,816 83,600 83,600 82,231 (1,369) 204 State Retirement 93,577 129,389 129,389 129,587 198 207 Medical Insurance 101,951 120,910 120,910 126,956 6,046 212 Employer Medicare 386 0 0 0 299 Other Fringe Benefits 15,355 25,000 25,000 20,000 (5,000) 335 Maintenance and Repair Services - Building 0 5,000 5,000 4,000 (1,000) 338 Maintenance and Repair Services - Vehicles 26,433 30,000 35,936 35,000 5,000 355 Travel 0 3,000 3,000 2,000 (1,000) 399 Other Contracted Services 59,091 60,000 60,000 50,000 (10,000) 412 Diesel Fuel 137,832 200,000 200,000 150,000 (50,000) 418 Equipment and Machinery Parts 508 2,000 2,000 2,000 0 424 Garage Supplies 640 3,000 3,000 3,000 0 425 Gasoline 39,167 45,000 45,000 35,000 (10,000) 433 Lubricants 5,563 12,000 12,000 8,000 (4,000) 442 Propane 44,557 70,000 70,000 60,000 (10,000) 450 Tires and Tubes 6,242 25,000 25,000 15,000 (10,000) 453 Vehicles Parts 48,185 100,000 100,000 90,000 (10,000) 511 Vehicle and Equipment Insurance 50,000 65,000 65,000 75,000 10,000 599 Other Charges 650 5,000 5,000 5,000 0 718 Motor Vehicles 23,075 0 0 0 729 Transportation Equipment 532,054 160,000 160,000 0 (160,000) Total Transportation 2,241,036 2,236,715 2,242,651 2,006,898 (229,817) 72810 Central and Other 201 Social Security 78 383 383 383 0 210 Unemployment Compensation 12,418 20,000 20,000 20,000 0 299 Other Fringe Benefits 1,025 5,000 5,000 5,000 0 316 Contributions 63,341 50,000 50,000 50,000 0 399 Other Contracted Services 17,042 50,000 50,000 50,000 0 499 Other Supplies and Materials 25,846 15,000 17,000 15,000 0 599 Other Charges 7,106 40,000 227,146 174,161 134,161 Total Central and Other 126,856 180,383 369,529 314,544 134,161 Total Support Services 12,515,103 14,567,952 15,036,941 14,719,312 151,360 73000 Operation of Non-Instructional Services 73100 Food Service 105 Supervisor/Director 36,000 37,500 37,500 39,000 1,500 165 Cafeteria Personnel 16,800 0 0 0 201 Social Security 3,796 2,869 2,869 2,984 115 204 State Retirement 6,252 4,440 4,440 4,712 272 212 Employer Medicare 244 0 0 0 Total Food Service 63,092 44,809 44,809 46,696 1,887 73300 Community Services 105 Supervisor/Director 6,828 0 0 0 189 Other Salaries and Wages 70,934 74,548 74,548 76,987 2,439 201 Social security 5,829 5,703 5,703 5,891 188 204 State Retirement 9,207 8,826 8,826 9,301 475 207 Medical Insurance 15,800 16,200 16,200 17,010 810 499 Other Supplies and Materials 4,997 5,000 5,000 5,000 0 719 Office Equipment 0 5,000 5,000 0 (5,000) Total Community Services 113,595 115,277 115,277 114,189 (1,088) Page 8 Hickman County, Tennessee General Purpose School Fund 141 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimate Estimate Estimate Difference Account No. Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 73400 Early Childhood Education 105 Supervisor/Director 44,379 47,100 47,100 48,000 900 116 Teachers 202,778 223,789 223,789 232,395 8,606 163 Educational Assistants 80,403 84,662 84,662 92,000 7,338 189 Other Salaries and Wages 10,961 12,000 12,000 12,000 0 198 Non-Certified Substitute Teachers 0 5,000 5,000 5,000 0 201 Social Security 22,437 28,500 28,500 29,789 1,289 204 Retirement 26,241 25,678 25,678 33,479 7,801 207 Medical Insurance 43,980 50,326 50,326 35,175 (15,151) 355 Travel 495 500 500 500 0 399 Other Contracted Services 0 0 0 0 429 Instructional Supplies and Materials 10,413 10,500 10,500 15,000 4,500 449 Textbooks-Bound 0 0 0 0 499 Other Supplies and Materials 13,958 14,500 14,500 15,000 500 524 Inservice 0 2,000 2,000 2,000 0 790 Other Equipment 14,085 15,000 15,000 15,000 0 Total Early Childhood Education 470,130 519,555 519,555 535,338 15,783 Total Operation of Non-Instructional Services 646,817 679,641 679,641 696,223 16,582 76000 Capital Outlay 76100 Regular Capital Outlay 304 Architects 0 97,072 115,163 (97,072) 350 Internet Connectivity 479,214 0 0 0 399 Other Contracted Services 57,746 2,254 0 (2,254) 706 Building Construction 0 790,928 780,928 759,000 (31,928) 707 Building Improvements 0 137,000 137,000 585,000 448,000 790 Other Equipment 0 6,000 0 100,000 94,000 799 Other Capital Outlay 42,425 635,000 635,000 135,000 (500,000) Total Regular Capital Outlay 579,385 1,668,254 1,668,091 1,579,000 (89,254) Total Estimated Expenditures 34,478,016 39,119,974 39,724,669 39,270,696 150,722 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 34,478,016 39,119,974 39,724,669 39,270,696 150,722 Excess of Estimated Revenues Over (Under) Estimated Expenditures 256,682 (7,329,605) (5,844,278) (6,170,629) 1,158,976 Estimated Beginning Fund Balances July 1 13,068,733 13,325,415 13,325,415 11,825,415 (1,500,000) Fund Balance Audit Adjustment Estimated Ending Fund Balances June 30 13,325,415 5,995,810 7,481,137 5,654,786 (341,024) Budgeted FY Projected FY 2026 2026 Revenue $ 33,100,067 $ 33,615,409 Exp 39,270,696 36,521,747 Excess/(Deficit) $ (6,170,629) $ (2,906,338) Page 9 ## Table 1 | Account No. | Description | Actual 2023-2024 | Original Estimate 2024-2025 | Amended Estimate 2024-2025 | Estimate 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | --- | | | ESTIMATED REVENUES | | | | | | | 40000 | Local Taxes | | | | | | | 40100 | County Property Taxes | | | | | | | 40110 | Current Property Taxes | 3,137,972 | 3,032,648 | 3,032,648 | 2,773,333 | (259,315) | | 40120 | Trustee's Collection - Prior Year | 83,599 | 65,000 | 65,000 | 75,000 | 10,000 | | 40125 | Trustee's Collection - Bankruptcy | 140 | 500 | 500 | 500 | 0 | | 40130 | Circuit/Clerk & Master Collections - Prior Years | 32,234 | 47,000 | 47,000 | 40,000 | (7,000) | | 40140 | Interest and Penalty | 14,938 | 15,000 | 15,000 | 15,000 | 0 | | 40161 | Payments in Lieu of Taxes - TVA | 3,120 | 4,000 | 4,000 | 3,500 | (500) | | 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 | 3,041,871 | 2,535,177 | 2,535,177 | 2,975,000 | 439,823 | | 40270 | Business Tax | 46,902 | 35,000 | 35,000 | 45,000 | 10,000 | | 40300 | Statutory Local Taxes | | | | | | | 40320 | Bank Excise Tax | 0 | 0 | 0 | | 0 | | 40350 | Interstate Telecommunication Tax | 0 | 0 | 0 | | 0 | | | Total Local Taxes | 6,366,776 | 5,740,325 | 5,740,325 | 5,933,333 | 193,008 | | 41000 | Licenses and Permits | | | | | | | 41100 | Licenses | | | | | | | 41110 | Marriage Licenses | 1,492 | 1,300 | 1,300 | 1,300 | 0 | | | Total Licenses and Permits | 1,492 | 1,300 | 1,300 | 1,300 | 0 | | 43000 | Charges for Current Services | | | | | | | 43500 | Education Charges | | | | | | | 43517 | Tuition Other | 2,400 | 0 | 0 | | 0 | | 43570 | Receipts from Individual Schools | 14,948 | 30,000 | 30,000 | 30,000 | 0 | | 43582 | Community Service Fees Adults | 113 | 200 | 200 | 200 | 0 | | | Total Charges for Current Services | 17,461 | 30,200 | 30,200 | 30,200 | 0 | | 44000 | Other Local Revenues | | | | | | | 44100 | Recurring Items | | | | | | | 44110 | Investment Income | 363,499 | 0 | 0 | | 0 | | 44120 | Lease/Rentals | 3,455 | 10,000 | 10,000 | 7,500 | (2,500) | | 44170 | Miscellaneous Refunds | 39,433 | 30,000 | 30,000 | 30,000 | 0 | | 44500 | Nonrecurring Items | | | | | | | 44530 | Sale of Equipment | 8,748 | 15,000 | 15,000 | 15,000 | 0 | | 44560 | Damages Recovered from Individuals | 7,197 | 3,000 | 3,000 | 3,000 | 0 | | 44570 | Contributions and Gifts | 20,691 | 15,000 | 57,000 | 20,000 | 5,000 | | 44990 | Other Local Revenues | 0 | 0 | 0 | 30,000 | 30,000 | | | Total Other Local Revenues | 443,023 | 73,000 | 115,000 | 105,500 | 32,500 | | | Total Local Revenue | 6,828,752 | 5,844,825 | 5,886,825 | 6,070,333 | 225,508 | | 46000 | State of Tennessee | | | | | | | 46175 | On-Behalf Contributions for OPEB | 58,470 | 35,000 | 35,000 | 40,000 | 5,000 | | 46500 | State Education Funds | | | | | | | 46510 | Tennessee Investment in Student Achievemer | 24,550,179 | 24,228,618 | 24,228,618 | 25,081,234 | 852,616 | | 46513 | TISA-On-behalf Payments | 48,806 | | | | | | 46515 | Early Childhood Education | 445,023 | 490,275 | 621,613 | 445,000 | (45,275) | | 46520 | School Food Service | 0 | 22,000 | 22,000 | 22,000 | 0 | | 46550 | Driver Education | 3,860 | 5,000 | 5,000 | 10,000 | 5,000 | | 46590 | Other State Education Funds | 285,794 | 240,000 | 240,000 | 240,000 | 0 | | 46591 | Coordinated School Health | 0 | 0 | 0 | | 0 | ## Table 2 | Account No. | Description | Actual 2023-2024 | Original Estimate 2024-2025 | Amended Estimate 2024-2025 | Estimate 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | --- | | 46594 | Family Resource Centers | 0 | 0 | 0 | | 0 | | 46610 | Career Ladder Program | 39,539 | 45,000 | 45,000 | 37,500 | (7,500) | | 46790 | Other Vocational | 955,369 | 0 | 1,704,128 | 759,000 | 759,000 | | 46800 | Other State Revenues | | | | | | | 46851 | State Revenue Sharing - TVA | 223,542 | 230,000 | 230,000 | 220,000 | (10,000) | | 46980 | Other State Grants | 57,162 | 124,847 | 192,531 | 0 | (124,847) | | 46981 | Safe Schools | 41,190 | 0 | 0 | 0 | 0 | | 46990 | Other State Revenues | 1,132 | 258,804 | 258,804 | 100,000 | (158,804) | | | Total State of Tennessee | 26,710,066 | 25,679,544 | 27,582,694 | 26,954,734 | 1,275,190 | | 47000 | Federal Government | | | | | | | 47100 | Federal Through State | | | | | | | 47401 | American Rescue Plan Act Grant #1 | 340,502 | 0 | 0 | | 0 | | 47590 | Other Federal Through State | 51,433 | 0 | 0 | | 0 | | 47600 | Direct Federal Revenue | | | | | | | 47640 | ROTC Reimbursement | 62,624 | 70,000 | 70,000 | 65,000 | (5,000) | | 47990 | Other Direct Federal Revenue | 0 | 0 | 0 | | 0 | | | Total Federal Government | 454,559 | 70,000 | 70,000 | 65,000 | (5,000) | | 48000 | Other Governments and Citizens Groups | | | | | | | 48130 | Contributions | 479,214 | 0 | 0 | | 0 | | 48990 | Other | 236,681 | 161,000 | 183,000 | | (161,000) | | | Total Other Governments and Citizens Groups | 715,895 | 161,000 | 183,000 | 0 | (161,000) | | | Total Estimated Revenues | 34,709,272 | 31,755,369 | 33,722,519 | 33,090,067 | 1,334,698 | | 49000 | OTHER SOURCES (NON-REVENUE) | | | | | | | 49700 | Insurance Recovery | 6,855 | 10,000 | 15,936 | | (10,000) | | 49800 | Transfers In | 18,571 | 25,000 | 141,936 | 10,000 | (15,000) | | | Total Other Sources | 25,426 | 35,000 | 157,873 | 10,000 | (25,000) | | | Total Estimated Revenues & Other Sources | 34,734,698 | 31,790,369 | 33,880,392 | 33,100,067 | 1,309,698 | ## Table 3 | Account No. Description | Actual 2023-2024 | Original Estimate 2024-2025 | Amended Estimate 2024-2025 | Estimate 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | | ESTIMATED EXPENDITURES | | | | | | | 71000 Instruction | | | | | | | 71100 Regular Instruction Program | | | | | | | 116 Teachers | 9,778,835 | 10,273,253 | 10,273,253 | 10,722,365 | 449,112 | | 117 Career Ladder Program | 36,000 | 45,000 | 45,000 | 35,000 | (10,000) | | 128 Homebound Teachers | 1,182 | 12,000 | 12,000 | 6,000 | (6,000) | | 140 Salary Supplements | 413,987 | 460,000 | 460,000 | 440,000 | (20,000) | | 163 Educational Assistants | 410,207 | 460,000 | 460,000 | 497,075 | 37,075 | | 189 Other Salaries and Wages | 378,474 | 420,000 | 420,000 | 410,000 | (10,000) | | 198 Non-Certified Substitute Teachers | 174,518 | 175,000 | 175,000 | 210,000 | 35,000 | | 201 Social Security | 815,544 | 906,162 | 906,162 | 922,514 | 16,352 | | 204 State Retirement | 768,432 | 1,016,744 | 1,016,744 | 918,910 | (97,834) | | 207 Medical Insurance | 1,524,716 | 2,000,000 | 2,000,000 | 2,090,000 | 90,000 | | 212 Employer Medicare | 2,697 | 0 | 0 | | 0 | | 215 On-behalf Payments to OPEB | 23,647 | 0 | 0 | | 0 | | 336 Maint and Repair Service - Equipment | 14,619 | 12,000 | 12,000 | 10,000 | (2,000) | | 399 Other Contracted Services | 0 | 55,000 | 55,000 | 107,000 | 52,000 | | 429 Instructional Supplies and Materials | 128,984 | 125,000 | 125,000 | 115,000 | (10,000) | | 449 Textbooks | 229,407 | 175,000 | 175,000 | 150,000 | (25,000) | | 471 Software | 0 | 0 | 1,200 | | 0 | | 499 Other Supplies and Materials | 6,638 | 8,000 | 11,000 | 8,000 | 0 | | 595 TISA-On-behalf Payments | 39,133 | | | | | | 599 Other Charges | 1,355 | 0 | 0 | | 0 | | 722 Regular Instructional Equipment | 266 | 50,000 | 50,000 | 150,000 | 100,000 | | 730 Vocational Instruction Equipment | 0 | 0 | 331 | | 0 | | Total Instructional Program | 14,748,641 | 16,193,159 | 16,197,690 | 16,791,864 | 598,705 | | 71150 Alternative Instruction Program | | | | | | | 116 Teachers | 121,900 | 195,000 | 195,000 | 213,289 | 18,289 | | 163 Educational Assistants | 22,975 | 25,000 | 25,000 | 26,000 | 1,000 | | 201 Social Security | 10,548 | 16,830 | 16,830 | 18,306 | 1,476 | | 204 State Retirement | 12,363 | 19,656 | 19,656 | 17,438 | (2,218) | | 207 Medical Insurance | 25,375 | 36,179 | 36,179 | 37,988 | 1,809 | | 355 Travel | 1,776 | 1,500 | 1,500 | 2,000 | 500 | | 429 Instructional Supplies and Materials | 1,498 | 1,500 | 1,500 | 1,000 | (500) | | 499 Other Supplies and Materials | 1,500 | 1,500 | 1,500 | 1,000 | (500) | | Total Alternative Schools | 197,935 | 297,165 | 297,165 | 317,021 | 19,856 | | 71200 Special Education Program | | | | | | | 116 Teachers | 1,843,481 | 1,980,000 | 1,980,000 | 2,021,836 | 41,836 | | 124 Psychological Personnel | 75,773 | 0 | 0 | | 0 | | 128 Homebound Teachers | 2,538 | 15,000 | 15,000 | 7,500 | (7,500) | | 163 Educational Assistants | 416,047 | 510,000 | 554,000 | 528,820 | 18,820 | | 171 Speech Pathologist | 194,662 | 300,000 | 300,000 | 255,769 | (44,231) | | 201 Social Security | 185,821 | 214,583 | 217,311 | 210,266 | (4,317) | | 204 State Retirement | 215,081 | 256,948 | 262,162 | 217,170 | (39,778) | | 207 Medical Insurance | 371,575 | 399,706 | 415,506 | 414,442 | 14,736 | | 212 Employer Medicare | 0 | 0 | 638 | | 0 | | 312 Contracts With Private Agencies | | | | 105,000 | | | 399 Other Contracted Services | 249,964 | 180,000 | 180,000 | 75,000 | (105,000) | | 429 Instructional Supplies and Materials | 5,858 | 7,000 | 22,000 | 7,000 | 0 | | 499 Other Supplies and Materials | 305 | 5,000 | 12,958 | 5,000 | 0 | | 595 TISA-On-behalf Payments | 9,673 | 0 | 0 | | | | 725 Special Education Equipment | 13,404 | 5,404 | 45,404 | 5,000 | (404) | | Total Special Educational Program | 3,584,182 | 3,873,641 | 4,004,979 | 3,852,803 | (20,838) | ## Table 4 | Account No. Description | Actual 2023-2024 | Original Estimate 2024-2025 | Amended Estimate 2024-2025 | Estimate 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | | 71300 Career and Technical Education Program | | | | | | | 116 Teachers | 816,497 | 900,000 | 900,000 | 932,216 | 32,216 | | 140 Supplements | 8,712 | 6,000 | 6,000 | 6,000 | 0 | | 189 Other Salaries and Wages | 6,500 | 14,000 | 14,000 | 5,000 | (9,000) | | 198 Non-Certified Substitute Teachers | 9,850 | 18,000 | 18,000 | 21,600 | 3,600 | | 201 Social Security | 62,711 | 71,757 | 71,757 | 73,809 | 2,052 | | 204 State Retirement | 61,407 | 79,598 | 79,598 | 73,785 | (5,813) | | 207 Medical Insurance | 105,106 | 121,487 | 121,487 | 127,562 | 6,075 | | 307 Communications | 10,771 | 0 | 0 | | 0 | | 336 Maintenance and Repair Services-Equipment | 0 | 0 | 11,000 | 0 | | | 355 Travel | 633 | 2,000 | 9,000 | 9,000 | 7,000 | | 399 Other Contracted Services | 10,000 | 0 | 0 | | 0 | | 429 Instructional Supplies and Materials | 6,197 | 11,000 | 11,000 | 10,000 | (1,000) | | 449 Text Books | 3,987 | 7,000 | 7,000 | 7,000 | 0 | | 471 Software | 238,710 | 139,850 | 139,850 | | (139,850) | | 499 Other Supplies and Materials | 36,872 | 25,000 | 12,000 | 20,000 | (5,000) | | 599 Other Charges | 12,921 | 3,500 | 3,500 | 3,500 | 0 | | 730 Vocational Instruction Equipment | 812,738 | 430,970 | 425,970 | 15,000 | (415,970) | | 790 Other Equipment | 2,341 | 10,000 | 10,000 | 10,000 | 0 | | Total Vocational Education Program | 2,205,953 | 1,840,162 | 1,840,162 | 1,314,472 | (525,690) | | Total Instruction | 20,736,711 | 22,204,127 | 22,339,996 | 22,276,160 | 72,033 | | 72000 Support Services | | | | | | | 72110 Attendance | | | | | | | 105 Supervisor/Director | 67,869 | 92,000 | 92,000 | 96,000 | 4,000 | | 189 Other Salaries & Wages | 41,893 | 56,000 | 56,000 | 57,932 | 1,932 | | 201 Social Security | 7,995 | 11,322 | 11,322 | 11,776 | 454 | | 204 State Retirement | 8,312 | 12,482 | 12,482 | 15,639 | 3,157 | | 207 Medical Insurance | 12,278 | 18,451 | 18,451 | 19,374 | 923 | | 355 Travel | 636 | 3,000 | 3,000 | 1,500 | (1,500) | | 399 Other Contracted Services | 12,353 | 20,000 | 20,000 | 20,000 | 0 | | 499 Other Supplies and Materials | 0 | 2,000 | 2,000 | 1,500 | (500) | | 524 In Service/Staff Development | 290 | 1,000 | 1,000 | 1,500 | 500 | | 719 Office Equipment | 0 | 5,000 | 5,000 | 0 | (5,000) | | Total Attendance | 151,626 | 221,255 | 221,255 | 225,221 | 3,966 | | 72120 Health Services | | | | | | | 105 Supervisor/Director | 71,253 | 75,000 | 75,000 | 78,000 | 3,000 | | 130 Social Workers | 0 | 96,000 | 96,000 | 102,800 | 6,800 | | 131 Medical Personnel | 357,331 | 380,000 | 380,000 | 397,459 | 17,459 | | 189 Other Salaries & Wages | 54,240 | 57,000 | 57,000 | 59,100 | 2,100 | | 201 Social security | 36,139 | 46,512 | 46,512 | 48,758 | 2,246 | | 204 State Retirement | 42,176 | 54,720 | 54,720 | 58,551 | 3,831 | | 207 Medical Insurance | 53,588 | 57,339 | 57,339 | 60,206 | 2,867 | | 355 Travel | 2,624 | 4,000 | 4,000 | 2,000 | (2,000) | | 399 Other Contracted Services | 6,960 | 56,821 | 56,821 | 35,000 | (21,821) | | 413 Drugs and Medical Supplies | 5,494 | 5,500 | 5,500 | 5,500 | 0 | | 499 Other Supplies and Materials | 3,219 | 3,500 | 3,500 | 3,000 | (500) | | 524 Inservice | 2,372 | 4,000 | 4,000 | 3,000 | (1,000) | | 599 Other Charges | 4,350 | 5,000 | 20,000 | 4,000 | (1,000) | | 735 Health Equipment | 5,354 | 5,500 | 5,500 | 4,000 | (1,500) | | Total Health Service | 645,100 | 850,892 | 865,892 | 861,374 | 10,482 | | 72130 Other Student Support | | | | | | | 123 Guidance Personnel | 572,913 | 685,000 | 685,000 | 719,709 | 34,709 | ## Table 5 | Account No. Description | Actual 2023-2024 | Original Estimate 2024-2025 | Amended Estimate 2024-2025 | Estimate 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | | 189 Other Salaries and Wages | 180,897 | 190,000 | 190,000 | 193,500 | 3,500 | | 201 Social Security | 55,911 | 66,938 | 66,938 | 67,861 | 923 | | 204 State Retirement | 54,745 | 74,885 | 74,885 | 71,231 | (3,654) | | 207 Medical Insurance | 78,790 | 84,305 | 84,305 | 88,521 | 4,216 | | 322 Evaluating and Testing | 40,000 | 20,000 | 20,000 | 16,000 | (4,000) | | 344 Payments to Schools - Other | 80,000 | 80,000 | 80,000 | 64,000 | (16,000) | | 355 Travel | 7,832 | 8,000 | 8,000 | 8,000 | 0 | | 399 Other Contracted Services | 14,810 | 25,000 | 25,000 | 10,000 | (15,000) | | 499 Other Supplies and Materials | 1,220 | 4,000 | 4,000 | 4,000 | 0 | | 524 Inservice | 2,000 | 3,000 | 3,000 | 2,000 | (1,000) | | 599 Other Charges | 2,299 | 7,000 | 7,000 | 5,000 | (2,000) | | 701 Administration Equipment | 0 | 0 | 6,000 | 0 | 0 | | Total Other Student Support | 1,091,417 | 1,248,128 | 1,254,128 | 1,249,822 | 1,694 | | 72210 Regular Instruction Program | | | | | | | 105 Supervisor/Director | 46,485 | 119,000 | 119,000 | 125,000 | 6,000 | | 129 Librarians | 453,984 | 485,000 | 485,000 | 500,235 | 15,235 | | 161 Secretary(s) | 218,168 | 235,000 | 235,000 | 227,599 | (7,401) | | 162 Clerical Personnel | 254,651 | 272,000 | 272,000 | 318,482 | 46,482 | | 189 Other Salaries and Wages | 48,492 | 20,000 | 87,128 | 91,921 | 71,921 | | 201 Social Security | 74,424 | 86,522 | 91,658 | 93,638 | 7,116 | | 204 State Retirement | 95,605 | 113,047 | 119,089 | 109,735 | (3,312) | | 207 Medical Insurance | 177,615 | 190,048 | 197,948 | 207,846 | 17,798 | | 212 Employer Medicare | 501 | 0 | 0 | | 0 | | 336 Maint and Repair Services - Equipment | 3,065 | 4,000 | 4,000 | 4,000 | 0 | | 355 Travel | 681 | 2,500 | 2,500 | 2,500 | 0 | | 399 Other Contracted Services | 15,507 | 16,000 | 16,000 | 16,000 | 0 | | 432 Library Books and Media | 7,999 | 8,000 | 8,000 | 8,000 | 0 | | 499 Other Supplies and Materials | 6,000 | 5,000 | 5,000 | 3,000 | (2,000) | | 524 In-Service/Staff Development | 0 | 2,000 | 2,000 | 2,000 | 0 | | 599 Other Charges | 0 | 0 | 30,730 | 0 | | | 701 Administration Equipment | 22,571 | 0 | 0 | | 0 | | 722 Regular Instruction Equipment | 7,068 | 0 | 0 | | 0 | | 790 Other Equipment | 81,031 | 0 | 0 | | 0 | | Total Regular Instruction Program | 1,513,847 | 1,558,117 | 1,675,053 | 1,709,956 | 151,839 | | 72220 Special Education Program | | | | | | | 105 Supervisor/Director | 84,088 | 96,742 | 96,742 | 93,500 | (3,242) | | 124 Psychological Personnel | 0 | 80,000 | 80,000 | 83,000 | 3,000 | | 131 Medical Personnel | 0 | 65,335 | 65,335 | 69,000 | 3,665 | | 189 Other Salaries and Wages | 1,650 | 5,000 | 5,000 | 5,000 | 0 | | 196 In-Service Training | 579 | 2,000 | 2,000 | 2,000 | 0 | | 201 Social Security | 6,418 | 19,054 | 19,054 | 19,317 | 263 | | 204 State Retirement | 5,726 | 19,683 | 19,683 | 19,679 | (4) | | 207 Medical Insurance | 8,100 | 8,667 | 8,667 | 9,101 | 434 | | 312 Contracts with Private Agencies | | | | 7,000 | | | 336 Maint and Repair Services - Equipment | 4,949 | 5,000 | 5,000 | 5,000 | 0 | | 355 Travel | 4,950 | 7,500 | 7,500 | 7,500 | | | 399 Other Contracted Services | 0 | 0 | 60,000 | 60,000 | 60,000 | | 524 In-Service Training | 1,949 | 4,000 | 4,000 | 4,000 | 0 | | Total Special Education Program | 118,409 | 312,981 | 372,981 | 384,097 | 71,116 | | 72230 Career and Technical Education Program | | | | | | | 105 Supervisor/Director | 179,261 | 89,613 | 89,613 | 95,500 | 5,887 | | 189 Other Salaries and Wages | 39,123 | 81,937 | 87,531 | 42,000 | (39,937) | | 201 Social Security | 10,716 | 13,075 | 13,050 | 10,519 | (2,556) | | 204 State Retirement | 10,010 | 13,633 | 14,164 | 10,584 | (3,049) | ## Table 6 | Account No. Description | Actual 2023-2024 | Original Estimate 2024-2025 | Amended Estimate 2024-2025 | Estimate 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | | 207 Medical Insurance | 9,863 | 24,867 | 18,767 | 2,696 | (22,171) | | 336 Maint and Repair Services - Equipment | 479 | 3,000 | 3,000 | 3,000 | 0 | | 355 Travel | 532 | 2,000 | 2,000 | 2,000 | 0 | | 399 Other Contracted Services | 4,956 | 3,000 | 3,000 | 3,000 | 0 | | 499 Other Supplies and Materials | 44,389 | 0 | 6,056 | | 0 | | 524 In-Service Training | 34,400 | 0 | 0 | | 0 | | 790 Other Equipment | 34,063 | 0 | 8,230 | | 0 | | Total Vocational Education Program | 367,792 | 231,125 | 245,411 | 169,299 | (61,826) | | 72250 Technology | | | | | | | 105 Supervisor | 71,253 | 74,816 | 74,816 | 78,000 | 3,184 | | 189 Other Salaries and Wages | 5,480 | 70,659 | 70,659 | 74,899 | 4,240 | | 201 Social Security | 5,751 | 11,129 | 11,129 | 11,697 | 568 | | 204 State Retirement | 9,085 | 14,511 | 14,511 | 15,527 | 1,016 | | 207 Medical Insurance | 8,100 | 8,667 | 8,667 | 9,101 | 434 | | 336 Maint and Repair Services - Equipment | 0 | 10,000 | 10,000 | 6,000 | (4,000) | | 350 Internet Connectivity | 92,786 | 105,000 | 105,000 | 105,000 | 0 | | 355 Travel | 92 | 2,000 | 2,000 | 2,000 | 0 | | 399 Other Contracted Services | 110,668 | 90,000 | 90,000 | 195,000 | 105,000 | | 499 Other Supplies and Materials | 495 | 2,000 | 2,000 | 2,000 | 0 | | 722 Regular Instruction Equipment | 92,844 | 75,000 | 75,000 | 60,000 | (15,000) | | Total Technology | 396,554 | 463,782 | 463,782 | 559,224 | 95,442 | | 72290 Other Programs | | | | | | | 215 On-Behalf Payments for OPEB | 58,470 | 35,000 | 35,000 | 35,000 | 0 | | Total Other Programs | 58,470 | 35,000 | 35,000 | 35,000 | 0 | | 72310 Board of Education | | | | | | | 191 Board and Committee Members Fees | 16,800 | 16,800 | 16,800 | 16,800 | 0 | | 196 In-Service Training | 1,415 | 12,000 | 12,000 | 7,000 | (5,000) | | 201 Social Security | 1,136 | 2,203 | 2,203 | 2,142 | (61) | | 204 Medical Insurance | 0 | 15,800 | 15,800 | 15,800 | 0 | | 305 Audit Services | 29,000 | 35,000 | 35,000 | 35,000 | 0 | | 320 Dues and Memberships | 21,468 | 32,000 | 32,000 | 26,000 | (6,000) | | 331 Legal Services | 7,288 | 40,000 | 40,000 | 25,000 | (15,000) | | 355 Travel | 1,862 | 5,000 | 5,000 | 4,000 | (1,000) | | 399 Other Contracted Services | 14,717 | 17,000 | 17,000 | 8,000 | (9,000) | | 506 Liability Insurance | 119,404 | 150,000 | 150,000 | 160,000 | 10,000 | | 510 Trustees Commission | 133,471 | 140,000 | 140,000 | 150,000 | 10,000 | | 513 Workers Compensation Insurance | 182,568 | 240,000 | 240,000 | 240,000 | 0 | | 534 Refund to Applicant for Criminal Investigation | 0 | 1,000 | 1,000 | 1,000 | 0 | | 599 Other Charges | 4,421 | 10,000 | 10,000 | 7,000 | (3,000) | | Total Board of Education | 533,550 | 716,803 | 716,803 | 697,742 | (19,061) | | 72320 Director of Schools | | | | | | | 101 County Official/Administrative Officer | 120,000 | 125,000 | 125,000 | 130,000 | 5,000 | | 161 Secretary(s) | 107,404 | 116,000 | 116,000 | 122,644 | 6,644 | | 201 Social Security | 17,346 | 18,437 | 18,437 | 19,328 | 891 | | 204 State Retirement | 23,517 | 24,984 | 24,984 | 26,516 | 1,532 | | 207 Medical Insurance | 14,000 | 14,980 | 14,980 | 15,729 | 749 | | 307 Communication | 2,785 | 3,000 | 3,000 | 1,000 | (2,000) | | 336 Maint and Repair Services - Equipment | 6,494 | 15,000 | 15,000 | 14,000 | (1,000) | | 348 Postal Charges | 979 | 1,000 | 1,000 | 1,000 | 0 | | 355 Travel | 1,954 | 1,400 | 1,400 | 1,400 | 0 | | 399 Other Contracted Service | 5,000 | 5,000 | 5,000 | 3,000 | (2,000) | | 435 Office Supplies | 2,463 | 2,500 | 2,500 | 1,500 | (1,000) | ## Table 7 | Account No. Description | Actual 2023-2024 | Original Estimate 2024-2025 | Amended Estimate 2024-2025 | Estimate 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | | 499 Other Supplies and Materials | 2,282 | 3,500 | 3,500 | 2,500 | (1,000) | | 599 Other Charges | 15,864 | 0 | 0 | | 0 | | Total Office of the Superintendent | 320,088 | 330,801 | 330,801 | 338,617 | 7,816 | | 72410 Office of the Principal | | | | | | | 104 Principals | 698,155 | 780,000 | 780,000 | 808,000 | 28,000 | | 139 Assistant Principals | 458,344 | 650,000 | 650,000 | 658,000 | 8,000 | | 189 Other Salaries and Wages | 96,184 | 101,507 | 101,507 | 104,000 | 2,493 | | 201 Social Security | 94,202 | 117,160 | 117,160 | 116,105 | (1,055) | | 204 State Retirement | 101,595 | 137,836 | 137,836 | 121,912 | (15,924) | | 207 Medical Insurance | 127,514 | 169,715 | 169,715 | 178,201 | 8,486 | | 348 Postal Charges | 132 | 1,000 | 1,000 | 1,000 | 0 | | 355 Travel | 555 | 3,000 | 3,000 | 3,000 | 0 | | 399 Other Contracted Services | 154,314 | 130,000 | 130,000 | 126,000 | (4,000) | | Total Office of the Principal | 1,730,995 | 2,090,218 | 2,090,218 | 2,116,218 | 26,000 | | 72510 Fiscal Services | | | | | | | 399 Other Contracted Services | 45,000 | 50,000 | 50,000 | 50,000 | 0 | | Total Fiscal Services | 45,000 | 50,000 | 50,000 | 50,000 | 0 | | 72610 Operation of Plant | | | | | | | 307 Communication | 41,689 | 50,000 | 50,000 | 40,000 | (10,000) | | 399 Other Contracted Services | 742,083 | 829,250 | 829,250 | 837,298 | 8,048 | | 410 Custodial Supplies | 37,874 | 38,500 | 38,500 | 38,500 | 0 | | 415 Electricity | 867,448 | 1,000,000 | 1,000,000 | 990,000 | (10,000) | | 434 Natural Gas | 75,827 | 160,000 | 160,000 | 150,000 | (10,000) | | 454 Water and Sewer | 261,764 | 325,000 | 325,000 | 345,000 | 20,000 | | 499 Other Supplies and Materials | 1,363 | 3,500 | 3,500 | 3,500 | 0 | | 501 Boiler Insurance | 9,074 | 10,500 | 10,500 | 10,500 | 0 | | 502 Building and Contents Insurance | 200,000 | 250,000 | 250,000 | 275,000 | 25,000 | | 790 Other Equipment | 11,703 | 15,000 | 15,000 | 15,000 | 0 | | Total Operation of Plant | 2,248,825 | 2,681,750 | 2,681,750 | 2,704,798 | 23,048 | | 72620 Maintenance of Plant | | | | | | | 105 Supervisor/Director | 59,378 | 74,816 | 74,816 | 78,000 | 3,184 | | 161 Secretary(s) | 13,489 | 23,000 | 23,000 | 23,549 | 549 | | 189 Other Salaries and Wages | 206,454 | 230,000 | 230,000 | 242,650 | 12,650 | | 201 Social Security | 22,191 | 25,078 | 25,078 | 26,332 | 1,254 | | 204 State Retirement | 34,392 | 41,783 | 41,783 | 41,580 | (203) | | 207 Medical Insurance | 46,858 | 51,325 | 51,325 | 53,892 | 2,567 | | 335 Maint & Repair Services - Building | 219,881 | 375,000 | 375,000 | 250,000 | (125,000) | | 336 Maint & Repair Services - Equipment | 176,229 | 275,000 | 275,000 | 275,000 | 0 | | 355 Travel | 99 | 3,000 | 3,000 | 1,500 | (1,500) | | 399 Other Contracted Services | 146,567 | 250,000 | 250,000 | 245,000 | (5,000) | | 418 Equipment and Machinery Parts | 0 | 10,000 | 10,000 | 8,000 | (2,000) | | 499 Other Supplies and Materials | 0 | 1,000 | 1,000 | 1,000 | 0 | | 790 Other Equipment | 0 | 0 | 61,684 | 50,000 | 50,000 | | Total Maintenance of Plant | 925,538 | 1,360,002 | 1,421,686 | 1,296,503 | (63,499) | | 72710 Transportation | | | | | | | 105 Supervisor/Director | 71,253 | 74,816 | 74,816 | 78,000 | 3,184 | | 142 Mechanic(s) | 105,223 | 130,000 | 130,000 | 100,000 | (30,000) | | 146 Bus Drivers | 790,364 | 865,000 | 865,000 | 912,575 | 47,575 | | 161 Secretary(s) | 13,489 | 23,000 | 23,000 | 23,549 | 549 | ## Table 8 | Account No. Description | Actual 2023-2024 | Original Estimate 2024-2025 | Amended Estimate 2024-2025 | Estimate 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | | 189 Other Salaries and Wages | 625 | 0 | 0 | | | | 201 Social Security | 74,816 | 83,600 | 83,600 | 82,231 | (1,369) | | 204 State Retirement | 93,577 | 129,389 | 129,389 | 129,587 | 198 | | 207 Medical Insurance | 101,951 | 120,910 | 120,910 | 126,956 | 6,046 | | 212 Employer Medicare | 386 | 0 | 0 | | 0 | | 299 Other Fringe Benefits | 15,355 | 25,000 | 25,000 | 20,000 | (5,000) | | 335 Maintenance and Repair Services - Building | 0 | 5,000 | 5,000 | 4,000 | (1,000) | | 338 Maintenance and Repair Services - Vehicles | 26,433 | 30,000 | 35,936 | 35,000 | 5,000 | | 355 Travel | 0 | 3,000 | 3,000 | 2,000 | (1,000) | | 399 Other Contracted Services | 59,091 | 60,000 | 60,000 | 50,000 | (10,000) | | 412 Diesel Fuel | 137,832 | 200,000 | 200,000 | 150,000 | (50,000) | | 418 Equipment and Machinery Parts | 508 | 2,000 | 2,000 | 2,000 | 0 | | 424 Garage Supplies | 640 | 3,000 | 3,000 | 3,000 | 0 | | 425 Gasoline | 39,167 | 45,000 | 45,000 | 35,000 | (10,000) | | 433 Lubricants | 5,563 | 12,000 | 12,000 | 8,000 | (4,000) | | 442 Propane | 44,557 | 70,000 | 70,000 | 60,000 | (10,000) | | 450 Tires and Tubes | 6,242 | 25,000 | 25,000 | 15,000 | (10,000) | | 453 Vehicles Parts | 48,185 | 100,000 | 100,000 | 90,000 | (10,000) | | 511 Vehicle and Equipment Insurance | 50,000 | 65,000 | 65,000 | 75,000 | 10,000 | | 599 Other Charges | 650 | 5,000 | 5,000 | 5,000 | 0 | | 718 Motor Vehicles | 23,075 | 0 | 0 | | 0 | | 729 Transportation Equipment | 532,054 | 160,000 | 160,000 | 0 | (160,000) | | Total Transportation | 2,241,036 | 2,236,715 | 2,242,651 | 2,006,898 | (229,817) | | 72810 Central and Other | | | | | | | 201 Social Security | 78 | 383 | 383 | 383 | 0 | | 210 Unemployment Compensation | 12,418 | 20,000 | 20,000 | 20,000 | 0 | | 299 Other Fringe Benefits | 1,025 | 5,000 | 5,000 | 5,000 | 0 | | 316 Contributions | 63,341 | 50,000 | 50,000 | 50,000 | 0 | | 399 Other Contracted Services | 17,042 | 50,000 | 50,000 | 50,000 | 0 | | 499 Other Supplies and Materials | 25,846 | 15,000 | 17,000 | 15,000 | 0 | | 599 Other Charges | 7,106 | 40,000 | 227,146 | 174,161 | 134,161 | | Total Central and Other | 126,856 | 180,383 | 369,529 | 314,544 | 134,161 | | Total Support Services | 12,515,103 | 14,567,952 | 15,036,941 | 14,719,312 | 151,360 | | 73000 Operation of Non-Instructional Services | | | | | | | 73100 Food Service | | | | | | | 105 Supervisor/Director | 36,000 | 37,500 | 37,500 | 39,000 | 1,500 | | 165 Cafeteria Personnel | 16,800 | 0 | 0 | | 0 | | 201 Social Security | 3,796 | 2,869 | 2,869 | 2,984 | 115 | | 204 State Retirement | 6,252 | 4,440 | 4,440 | 4,712 | 272 | | 212 Employer Medicare | 244 | 0 | 0 | | 0 | | Total Food Service | 63,092 | 44,809 | 44,809 | 46,696 | 1,887 | | 73300 Community Services | | | | | | | 105 Supervisor/Director | 6,828 | 0 | 0 | | 0 | | 189 Other Salaries and Wages | 70,934 | 74,548 | 74,548 | 76,987 | 2,439 | | 201 Social security | 5,829 | 5,703 | 5,703 | 5,891 | 188 | | 204 State Retirement | 9,207 | 8,826 | 8,826 | 9,301 | 475 | | 207 Medical Insurance | 15,800 | 16,200 | 16,200 | 17,010 | 810 | | 499 Other Supplies and Materials | 4,997 | 5,000 | 5,000 | 5,000 | 0 | | 719 Office Equipment | 0 | 5,000 | 5,000 | 0 | (5,000) | | Total Community Services | 113,595 | 115,277 | 115,277 | 114,189 | (1,088) | ## Table 9 | Account No. Description | Actual 2023-2024 | Original Estimate 2024-2025 | Amended Estimate 2024-2025 | Estimate 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | | 73400 Early Childhood Education | | | | | | | 105 Supervisor/Director | 44,379 | 47,100 | 47,100 | 48,000 | 900 | | 116 Teachers | 202,778 | 223,789 | 223,789 | 232,395 | 8,606 | | 163 Educational Assistants | 80,403 | 84,662 | 84,662 | 92,000 | 7,338 | | 189 Other Salaries and Wages | 10,961 | 12,000 | 12,000 | 12,000 | 0 | | 198 Non-Certified Substitute Teachers | 0 | 5,000 | 5,000 | 5,000 | 0 | | 201 Social Security | 22,437 | 28,500 | 28,500 | 29,789 | 1,289 | | 204 Retirement | 26,241 | 25,678 | 25,678 | 33,479 | 7,801 | | 207 Medical Insurance | 43,980 | 50,326 | 50,326 | 35,175 | (15,151) | | 355 Travel | 495 | 500 | 500 | 500 | 0 | | 399 Other Contracted Services | 0 | 0 | 0 | | 0 | | 429 Instructional Supplies and Materials | 10,413 | 10,500 | 10,500 | 15,000 | 4,500 | | 449 Textbooks-Bound | 0 | 0 | 0 | | 0 | | 499 Other Supplies and Materials | 13,958 | 14,500 | 14,500 | 15,000 | 500 | | 524 Inservice | 0 | 2,000 | 2,000 | 2,000 | 0 | | 790 Other Equipment | 14,085 | 15,000 | 15,000 | 15,000 | 0 | | Total Early Childhood Education | 470,130 | 519,555 | 519,555 | 535,338 | 15,783 | | Total Operation of Non-Instructional Services | 646,817 | 679,641 | 679,641 | 696,223 | 16,582 | | 76000 Capital Outlay | | | | | | | 76100 Regular Capital Outlay | | | | | | | 304 Architects | 0 | 97,072 | 115,163 | | (97,072) | | 350 Internet Connectivity | 479,214 | 0 | 0 | | 0 | | 399 Other Contracted Services | 57,746 | 2,254 | 0 | | (2,254) | | 706 Building Construction | 0 | 790,928 | 780,928 | 759,000 | (31,928) | | 707 Building Improvements | 0 | 137,000 | 137,000 | 585,000 | 448,000 | | 790 Other Equipment | 0 | 6,000 | 0 | 100,000 | 94,000 | | 799 Other Capital Outlay | 42,425 | 635,000 | 635,000 | 135,000 | (500,000) | | Total Regular Capital Outlay | 579,385 | 1,668,254 | 1,668,091 | 1,579,000 | (89,254) | | Total Estimated Expenditures | 34,478,016 | 39,119,974 | 39,724,669 | 39,270,696 | 150,722 | | 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 | 34,478,016 | 39,119,974 | 39,724,669 | 39,270,696 | 150,722 | | Excess of Estimated Revenues Over | | | | | | | (Under) Estimated Expenditures | 256,682 | (7,329,605) | (5,844,278) | (6,170,629) | 1,158,976 | | Estimated Beginning Fund Balances July 1 | 13,068,733 | 13,325,415 | 13,325,415 | 11,825,415 | (1,500,000) | | Fund Balance Audit Adjustment | | | | | | | Estimated Ending Fund Balances June 30 | 13,325,415 | 5,995,810 | 7,481,137 | 5,654,786 | (341,024) | ## Table 10 | | Budgeted FY 2026 | Projected FY 2026 | | --- | --- | --- | | Revenue | $ 33,100,067 | $ 33,615,409 | | Exp | 39,270,696 | 36,521,747 | | Excess/(Deficit) | $ (6,170,629) | $ (2,906,338) |