Hickman County Tennessee Central Cafeteria Fund 143 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimated Estimated Estimated Difference Account No Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 ESTIMATED REVENUES 43000 CHARGES FOR CURRENT SERVICES 43500 Education Charges 43521 Lunch Payments Children 167,570 0 0 0 0 43522 Lunch Payments Adults 23,836 28,498 28,498 22,000 (6,498) 43523 Income from Breakfast 44,358 2,969 2,969 2,500 (469) 43525 A la Carte Sales 219,258 225,000 225,000 265,000 40,000 Total Charges for Current Services 455,022 256,467 256,467 289,500 33,033 44000 OTHER LOCAL REVENUES 44100 Recurring Items 44110 Investment Income 1,711 1,000 1,000 1,000 0 44500 Non-Recurring Items 44530 Sale of Equipment 161 0 0 0 Total Other Local Revenues 1,872 1,000 1,000 1,000 0 46000 STATE OF TENNESSEE 46500 State Education Funds 46520 School Food Service 15,619 0 0 0 0 46800 Other State Revenue 46980 Other State Grants 0 0 0 0 46990 Other State Revenue 0 0 0 0 Total State of Tennessee 15,619 0 0 0 0 47000 FEDERAL GOVERNMENT 47100 Federal Through State 47111 USDA School Lunch Program 1,283,276 1,700,000 1,700,000 1,800,000 100,000 47112 USDA-Commodities 131,234 0 0 0 47113 Breakfast 484,802 750,000 750,000 750,000 0 47114 USDA-Other 91,301 0 0 0 47115 USDA Food Service Equipment Grant 19,200 0 0 0 Total Federal Government 2,009,813 2,450,000 2,450,000 2,550,000 100,000 TOTAL ESTIMATED REVENUE 2,482,326 2,707,467 2,707,467 2,840,500 133,033 49000 ESTIMATED OTHER SOURCES(NON-REVENUE) 49800 Transfer In 0 0 0 0 0 TOTAL ESTIMATE OTHER SOURCES 0 0 0 0 0 TOTAL ESTIMATED REVENUE AND OTHER SOURCE 2,482,326 2,707,467 2,707,467 2,840,500 133,033 Page 1 Hickman County Tennessee Central Cafeteria Fund 143 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2026 Original Amended Actual Estimated Estimated Estimated Difference Account No Description 2023-2024 2024-2025 2024-2025 2025-2026 2025-2026 ESTIMATED EXPENDITURES 73000 OPERATION OF NON-INSTRUCTIONAL SERVICES 73100 Food Services 105 Supervisor/Director 37,000 38,500 38,500 39,000 500 119 Accountants/Bookkeeper 150,268 175,000 175,000 170,000 (5,000) 165 Cafeteria Personnel 641,895 675,000 675,000 740,000 65,000 189 Other Salaries & Wages 0 53,221 53,221 57,000 3,779 201 Social Security 62,003 72,042 72,042 76,959 4,917 204 State Retirement 89,856 111,500 111,500 121,525 10,025 207 Medical Insurance 135,000 145,000 145,000 152,250 7,250 307 Communication 3,025 4,200 4,200 4,200 0 336 Maint & Repair Services - Equipment 98,329 75,000 75,000 65,000 (10,000) 354 Transportation - Other than Students 3,390 5,000 5,000 5,000 0 355 Travel 1,440 3,000 3,000 3,000 0 399 Other Contracted Services 18,641 59,000 59,000 59,000 0 422 Food Supplies 986,176 1,150,000 1,150,000 1,150,000 0 422-SCA Food Supplies-Supply Chain 76,168 0 0 0 452 Utilities 1,294 30,000 30,000 30,000 0 469 USDA-Commodities 131,234 0 0 0 499 Other Supplies and Materials 105,543 175,000 175,000 155,000 (20,000) 599 Other Charges 24,226 27,500 27,500 30,000 2,500 710 Food Service Equipment 105,637 450,000 450,000 100,000 (350,000) Total Food Service 2,671,125 3,248,963 3,248,963 2,957,934 (291,029) Total Estimated Expenditures 2,671,125 3,248,963 3,248,963 2,957,934 (291,029) Excess of Estimated Revenues Over (Under) Estimated Expenditures (188,799) (541,496) (541,496) (117,434) 424,062 Estimated Beginning Fund Balance July 1 1,293,886 1,105,087 1,105,087 850,000 (255,087) Estimated Ending Fund Balance June 30 1,105,087 563,591 563,591 732,566 168,975 500,000 OF FUND BALANCE BELONGS TO GPS FUND(141) Page 2 ## Table 1 | Account No Description | Actual 2023-2024 | Original Estimated 2024-2025 | Amended Estimated 2024-2025 | Estimated 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | | ESTIMATED REVENUES | | | | | | | 43000 CHARGES FOR CURRENT SERVICES | | | | | | | 43500 Education Charges | | | | | | | 43521 Lunch Payments Children | 167,570 | 0 | 0 | 0 | 0 | | 43522 Lunch Payments Adults | 23,836 | 28,498 | 28,498 | 22,000 | (6,498) | | 43523 Income from Breakfast | 44,358 | 2,969 | 2,969 | 2,500 | (469) | | 43525 A la Carte Sales | 219,258 | 225,000 | 225,000 | 265,000 | 40,000 | | Total Charges for Current Services | 455,022 | 256,467 | 256,467 | 289,500 | 33,033 | | 44000 OTHER LOCAL REVENUES | | | | | | | 44100 Recurring Items | | | | | | | 44110 Investment Income | 1,711 | 1,000 | 1,000 | 1,000 | 0 | | 44500 Non-Recurring Items | | | | | | | 44530 Sale of Equipment | 161 | 0 | 0 | | 0 | | Total Other Local Revenues | 1,872 | 1,000 | 1,000 | 1,000 | 0 | | 46000 STATE OF TENNESSEE | | | | | | | 46500 State Education Funds | | | | | | | 46520 School Food Service | 15,619 | 0 | 0 | 0 | 0 | | 46800 Other State Revenue | | | | | | | 46980 Other State Grants | 0 | 0 | 0 | | 0 | | 46990 Other State Revenue | 0 | 0 | 0 | | 0 | | Total State of Tennessee | 15,619 | 0 | 0 | 0 | 0 | | 47000 FEDERAL GOVERNMENT | | | | | | | 47100 Federal Through State | | | | | | | 47111 USDA School Lunch Program | 1,283,276 | 1,700,000 | 1,700,000 | 1,800,000 | 100,000 | | 47112 USDA-Commodities | 131,234 | 0 | 0 | | 0 | | 47113 Breakfast | 484,802 | 750,000 | 750,000 | 750,000 | 0 | | 47114 USDA-Other | 91,301 | 0 | 0 | | 0 | | 47115 USDA Food Service Equipment Grant | 19,200 | 0 | 0 | | 0 | | Total Federal Government | 2,009,813 | 2,450,000 | 2,450,000 | 2,550,000 | 100,000 | | TOTAL ESTIMATED REVENUE | 2,482,326 | 2,707,467 | 2,707,467 | 2,840,500 | 133,033 | | 49000 ESTIMATED OTHER SOURCES(NON-REVENUE) 49800 Transfer In | 0 | 0 | 0 | 0 | 0 | | TOTAL ESTIMATE OTHER SOURCES | 0 | 0 | 0 | 0 | 0 | | TOTAL ESTIMATED REVENUE AND OTHER SOURCE | 2,482,326 | 2,707,467 | 2,707,467 | 2,840,500 | 133,033 | ## Table 2 | Account No Description | Actual 2023-2024 | Original Estimated 2024-2025 | Amended Estimated 2024-2025 | Estimated 2025-2026 | Difference 2025-2026 | | --- | --- | --- | --- | --- | --- | | ESTIMATED EXPENDITURES | | | | | | | 73000 OPERATION OF NON-INSTRUCTIONAL SERVICES | | | | | | | 73100 Food Services | | | | | | | 105 Supervisor/Director | 37,000 | 38,500 | 38,500 | 39,000 | 500 | | 119 Accountants/Bookkeeper | 150,268 | 175,000 | 175,000 | 170,000 | (5,000) | | 165 Cafeteria Personnel | 641,895 | 675,000 | 675,000 | 740,000 | 65,000 | | 189 Other Salaries & Wages | 0 | 53,221 | 53,221 | 57,000 | 3,779 | | 201 Social Security | 62,003 | 72,042 | 72,042 | 76,959 | 4,917 | | 204 State Retirement | 89,856 | 111,500 | 111,500 | 121,525 | 10,025 | | 207 Medical Insurance | 135,000 | 145,000 | 145,000 | 152,250 | 7,250 | | 307 Communication | 3,025 | 4,200 | 4,200 | 4,200 | 0 | | 336 Maint & Repair Services - Equipment | 98,329 | 75,000 | 75,000 | 65,000 | (10,000) | | 354 Transportation - Other than Students | 3,390 | 5,000 | 5,000 | 5,000 | 0 | | 355 Travel | 1,440 | 3,000 | 3,000 | 3,000 | 0 | | 399 Other Contracted Services | 18,641 | 59,000 | 59,000 | 59,000 | 0 | | 422 Food Supplies | 986,176 | 1,150,000 | 1,150,000 | 1,150,000 | 0 | | 422-SCA Food Supplies-Supply Chain | 76,168 | 0 | 0 | | 0 | | 452 Utilities | 1,294 | 30,000 | 30,000 | 30,000 | 0 | | 469 USDA-Commodities | 131,234 | 0 | 0 | | 0 | | 499 Other Supplies and Materials | 105,543 | 175,000 | 175,000 | 155,000 | (20,000) | | 599 Other Charges | 24,226 | 27,500 | 27,500 | 30,000 | 2,500 | | 710 Food Service Equipment | 105,637 | 450,000 | 450,000 | 100,000 | (350,000) | | Total Food Service | 2,671,125 | 3,248,963 | 3,248,963 | 2,957,934 | (291,029) | | Total Estimated Expenditures | 2,671,125 | 3,248,963 | 3,248,963 | 2,957,934 | (291,029) | | Excess of Estimated Revenues Over | | | | | | | (Under) Estimated Expenditures | (188,799) | (541,496) | (541,496) | (117,434) | 424,062 | | Estimated Beginning Fund Balance July 1 | 1,293,886 | 1,105,087 | 1,105,087 | 850,000 | (255,087) | | Estimated Ending Fund Balance June 30 | 1,105,087 | 563,591 | 563,591 | 732,566 | 168,975 |