Template Name: LGC Summary
Hickman County Finance
User:
Michael Elkins
Created by:
LGC
Summary Financial Statement
Date/Time:
7/7/2025 1:46 PM
June 2025
Page 1 of 4
141
Year-To-Date
Month-To-Date
General Purpose School
Estimate
Budget Estimate
Account
Description
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
40110
Current Property Tax
3,032,648.00
(3,168,716.37)
104.49%
252,720.67
(11,520.81)
4.56%
Trustee's Collections - Prior Year
65,000.00
(64,844.55)
99.76%
5,416.67
(1,909.91)
35.26%
40120
40125
Trustee's Collections - Bankruptcy
500.00
(102.80)
20.56%
41.67
(6.80)
16.32%
40130
Cir Clk/Clk & Master Collections-Pr Yr
47,000.00
(25,551.92)
54.37%
3,916.67
(1,720.32)
43.92%
40140
Interest And Penalty
15,000.00
(13,109.83)
87.40%
1,250.00
(646.03)
51.68%
40161
Payments In Lieu Of Taxes - T. V.A.
4,000.00
(2,889.73)
72.24%
333.33
(240.81)
72.24%
Payments In Lieu Of Taxes-Local
6,000.00
(6,000.00)
100.00%
500.00
0.00
0.00%
40162
40210
Local Option Sales Tax
2,535,177.00
(3,000,358.95)
118.35%
211,264.75
(292,190.87)
138.31%
40270
Business Tax
35,000.00
(38,777.05)
110.79%
2,916.67
(5,441.48)
186.57%
41110
Marriage Licenses
1,300.00
(1,244.50)
95.73%
108.33
(171.00)
157.85%
43570
Receipts From Individual Schools
30,000.00
(12,501.88)
41.67%
2,500.00
(7,230.29)
289.21%
Community Service Fees - Adults
200.00
(91.10)
45.55%
16.67
0.00
0.00%
43582
44120
Lease/Rentals/PPP
10,000.00
(2,230.00)
22.30%
833.33
(1,325.00)
159.00%
44170
Miscellaneous Refunds
30,000.00
(36,699.67)
122.33%
2,500.00
(38.18)
1.53%
44530
Sale Of Equipment
15,000.00
(15,379.40)
102.53%
1,250.00
(184.20)
14.74%
44560
Damages Recovered From Individuals
3,000.00
(20,316.39)
677.21%
250.00
(3,424.26)
1,369.70%
Contributions & Gifts
57,000.00
(66,834.00)
117.25%
4,750.00
(834.00)
17.56%
44570
46175
On-Behalf Contributions For OPEB
35,000.00
0.00
0.00%
2,916.67
0.00
0.00%
46510
Tennessee Investment in Student
24,228,618.00
(24,099,288.72)
99.47%
2,019,051.50
(1,839,866.71)
91.13%
46515
Early Childhood Education
621,613.12
(272,172.54)
43.78%
51,801.09
0.00
0.00%
46520
School Food Service
22,000.00
(16,683.87)
75.84%
1,833.33
0.00
0.00%
Driver Education
5,000.00
(8,198.65)
163.97%
416.67
0.00
0.00%
46550
46590
Other State Education Funds
602,755.34
0.00
0.00%
50,229.61
0.00
0.00%
46610
Career Ladder Program
45,000.00
(36,982.90)
82.18%
3,750.00
0.00
0.00%
46790
Other Vocational
1,832,972.08
(128,844.62)
7.03%
152,747.67
(75,074.00)
49.15%
46851
State Revenue Sharing -T.V.A.
230,000.00
(204,755.57)
89.02%
19,166.67
(51,722.88)
269.86%
Other State Grants
192,531.41
(435.01)
0.23%
16,044.28
0.00
0.00%
46980
46990
Other State Revenues
258,804.00
0.00
0.00%
21,567.00
0.00
0.00%
47640
Rotc Reimbursement
70,000.00
(73,684.92)
105.26%
5,833.33
(7,368.49)
126.32%
48130
Contributions
120,000.00
(120,000.00)
100.00%
10,000.00
0.00
0.00%
48990
Other
187,000.00
(49,920.79)
26.70%
15,583.33
0.00
0.00%
Insurance Recovery
228,896.80
(212,960.62)
93.04%
19,074.73
0.00
0.00%
49700
49800
Transfers In
141,936.38
(137,817.18)
97.10%
11,828.03
(137,817.18)
1,165.17%
Total
Revenues
34,708,952.13
(31,837,393.53)
91.73%
2,892,412.68
(2,438,733.22)
84.31%
Expenditures
71100
Regular Instruction Program
(16,437,249.58)
15,338,906.39
93.32%
(1,369,770.80)
521,019.43
38.04%
71150
Alternative Instruction Program
(297,165.00)
245,351.66
82.56%
(24,763.75)
49,260.28
198.92%
Template Name: LGC Summary
Hickman County Finance
User:
Michael Elkins
Created by:
LGC
Summary Financial Statement
Date/Time:
7/7/2025 1:46 PM
June 2025
Page 2 of 4
141
General Purpose School
Year-To-Date
Month-To-Date
Estimate
Budget Estimate
Account
Description
Actual
% of Budget
Avg/Mth
Actual
% of Avg
71200
Special Education Program
(3,961,979.12)
3,576,372.10
90.27%
(330,164.93)
1,074,932.75
325.57%
71300
Career and Technical Education
(2,110,363.32)
1,371,497.42
64.99%
(175,863.61)
391,730.03
222.75%
72110
Attendance
(221,255.00)
171,251.04
77.40%
(18,437.92)
11,761.81
63.79%
Health Services
(997,090.40)
822,131.58
82.45%
(83,090.87)
209,530.48
252.17%
72120
72130
Other Student Support
(1,254,128.00)
1,139,946.14
90.90%
(104,510.67)
359,169.30
343.67%
72210
Regular Instruction Program
(1,702,407.81)
1,581,700.02
92.91%
(141,867.32)
474,932.06
334.77%
72220
Special Education Program
(379,981.00)
359,123.69
94.51%
(31,665.08)
50,614.58
159.84%
72230
Career and Technical Education
(245,411.41)
166,384.19
67.80%
(20,450.95)
22,750.90
111.25%
72250
Technology
(463,782.00)
430,120.42
92.74%
(38,648.50)
33,125.06
85.71%
72290
Other Programs
(35,000.00)
26,390.84
75.40%
(2,916.67)
0.00
0.00%
72310
Board Of Education
(716,803.00)
575,195.35
80.24%
(59,733.58)
21,041.69
35.23%
72320
Director Of Schools
(330,801.00)
310,581.22
93.89%
(27,566.75)
62,007.08
224.93%
72410
Office Of The Principal
(2,090,218.00)
1,882,695.76
90.07%
(174,184.83)
560,762.56
321.94%
72510
Fiscal Services
(50,000.00)
47,303.00
94.61%
(4,166.67)
0.00
0.00%
72610
Operation Of Plant
(2,681,750.00)
2,512,534.04
93.69%
(223,479.17)
159,375.80
71.32%
72620
Maintenance Of Plant
(1,421,686.41)
1,031,423.06
72.55%
(118,473.87)
122,439.73
103.35%
72710
Transportation
(2,298,343.91)
1,912,416.14
83.21%
(191,528.66)
388,338.41
202.76%
72810
Central And Other
(373,528.90)
159,379.50
42.67%
(31,127.41)
9,204.26
29.57%
73100
Food Service
(49,759.00)
48,431.82
97.33%
(4,146.58)
43,481.82
1,048.62%
73300
Community Services
(115,277.00)
108,902.57
94.47%
(9,606.42)
36,827.95
383.37%
73400
Early Childhood Education
(519,555.00)
474,934.38
91.41%
(43,296.25)
118,103.55
272.78%
76100
Regular Capital Outlay
(1,739,694.83)
680,304.72
39.10%
(144,974.57)
345,981.72
238.65%
Total
Expenditures
(40,493,229.69)
34,973,277.05
86.37%
(3,374,435.81)
5,066,391.25
150.14%
Total
141
General Purpose School
(5,784,277.56)
3,135,883.52
54.21%
(482,023.13)
2,627,658.03
545.13%
Estimated EOY Fund Balance
for General Purpose - Fund 141
Current Expenditure in (Excess) of Revenue
$ (3,135,883.52)
Accruals (Estimated)
TISA
$605,259.63
VPK
146,827.46
ISM
155,670.57
Safety
67,684.41
SSEP
37,254.22
ESSER 3
158,681.72
Local Option
283,200.11
Total Accrual Revenues
1,454,578.12
(1,681,305.40)
FY 2025 BOY Fund Balance
13,325,415.00
Projected Exp in (Excess) of Rev
(1,681,305.40)
FY 2025 EOY Fund Balance (projected)
$ 11,644,109.60
Note: Accrued Revenues & Expenditures for Funds 141, 142 & 143 have
not been booked yet. The above numbers are estimates for Fund 141.
There may be others as the financials are reviewed during the July
closing process.
Estimated EOY Fund Balance
for General Purpose - Fund 141
Current Expenditure in (Excess) of Revenue
$ (3,135,883.52)
Accruals (Estimated)
TISA
$605,259.63
VPK
146,827.46
ISM
155,670.57
Safety
67,684.41
SSEP
37,254.22
ESSER 3
158,681.72
Local Option
283,200.11
Total Accrual Revenues
1,454,578.12
(1,681,305.40)
FY 2025 BOY Fund Balance
13,325,415.00
Projected Exp in (Excess) of Rev
(1,681,305.40)
FY 2025 EOY Fund Balance (projected)
$ 11,644,109.60
Note: Accrued Revenues & Expenditures for Funds 141, 142 & 143 have
not been booked yet. The above numbers are estimates for Fund 141.
There may be others as the financials are reviewed during the July
closing process.
Template Name: LGC Summary
Hickman County Finance
User:
Michael Elkins
Created by:
LGC
Summary Financial Statement
Date/Time:
7/7/2025 1:46 PM
June 2025
Page 3 of 4
142
School Federal Projects
Year-To-Date
Month-To-Date
Estimate
Budget Estimate
Account
Description
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
44170
Miscellaneous Refunds
0.00
0.00
0.00%
0.00
0.00
0.00%
47131
Vocational Educ - Basic Grants To
74,394.32
(54,157.03)
72.80%
6,199.53
0.00
0.00%
47141
Title 1 Grants To Local Educ Agencies
1,249,111.22
(1,055,237.65)
84.48%
104,092.60
(255,167.76)
245.14%
47143
Special Education Grants To States
1,142,048.92
(686,821.02)
60.14%
95,170.74
0.00
0.00%
47145
Special Education Preschool Grants
50,643.08
(9,065.04)
17.90%
4,220.26
0.00
0.00%
47146
English Language Acquisition Grants
0.00
(101,634.81)
0.00%
0.00
0.00
0.00%
47148
Rural Education
120,160.42
(73,207.60)
60.92%
10,013.37
(7,805.02)
77.95%
47189
Eisenhower Prof Development State
205,381.20
(127,087.46)
61.88%
17,115.10
(32,996.62)
192.79%
47309
COVID-19 Grant D
88,000.00
(77,225.00)
87.76%
7,333.33
(77,225.00)
1,053.07%
47401
American Rescue Plan Act Grant #1
1,638,423.78
(1,437,315.32)
87.73%
136,535.32
0.00
0.00%
47590
Other Federal Through State
166,755.57
0.00
0.00%
13,896.30
0.00
0.00%
Total
Revenues
4,734,918.51
(3,621,750.93)
76.49%
394,576.54
(373,194.40)
94.58%
Expenditures
71100
Regular Instruction Program
(1,591,123.73)
1,454,073.05
91.39%
(132,593.64)
200,824.41
151.46%
71150
Alternative Instruction Program
(7,865.50)
7,631.70
97.03%
(655.46)
(43.50)
-6.64%
71200
Special Education Program
(961,160.58)
770,550.19
80.17%
(80,096.72)
206,902.71
258.32%
71300
Career and Technical Education
(73,551.91)
73,499.81
99.93%
(6,129.33)
2,353.70
38.40%
72110
Attendance
(2,338.00)
2,335.10
99.88%
(194.83)
0.00
0.00%
72120
Health Services
(11,555.00)
10,392.10
89.94%
(962.92)
0.00
0.00%
72130
Other Student Support
(77,824.29)
70,924.31
91.13%
(6,485.36)
0.00
0.00%
72210
Regular Instruction Program
(984,656.44)
798,634.58
81.11%
(82,054.70)
103,765.79
126.46%
72220
Special Education Program
(375,579.15)
359,024.63
95.59%
(31,298.26)
92,961.95
297.02%
72230
Career and Technical Education
(7,201.66)
7,198.76
99.96%
(600.14)
3,303.47
550.45%
72250
Technology
(64,604.09)
46,888.84
72.58%
(5,383.67)
(14,050.00)
-260.97%
72320
Director Of Schools
(3,549.50)
3,546.50
99.92%
(295.79)
0.00
0.00%
72410
Office Of The Principal
(13,843.00)
13,840.20
99.98%
(1,153.58)
0.00
0.00%
72610
Operation Of Plant
(265,092.49)
114,972.28
43.37%
(22,091.04)
(144,631.72)
-654.71%
72620
Maintenance Of Plant
(8,245.50)
7,676.25
93.10%
(687.13)
0.00
0.00%
72710
Transportation
(51,780.00)
36,498.60
70.49%
(4,315.00)
1,540.00
35.69%
73100
Food Service
(73,389.50)
72,567.26
98.88%
(6,115.79)
0.00
0.00%
73300
Community Services
(2,393.00)
2,390.00
99.87%
(199.42)
0.00
0.00%
73400
Early Childhood Education
(6,904.00)
6,333.95
91.74%
(575.33)
0.00
0.00%
76100
Regular Capital Outlay
(14,443.99)
14,443.99
100.00%
(1,203.67)
0.00
0.00%
99100
Transfers Out
(137,817.18)
137,817.18
100.00%
(11,484.77)
137,817.18
1,200.00%
Total
Expenditures
(4,734,918.51)
4,011,239.28
84.72%
(394,576.54)
590,743.99
149.72%
Total
142
School Federal Projects
0.00
389,488.35
100.00%
0.00
217,549.59
0.00%
Template Name: LGC Summary
Hickman County Finance
User:
Michael Elkins
Created by:
LGC
Summary Financial Statement
Date/Time:
7/7/2025 1:46 PM
June 2025
Page 4 of 4
143
Central Cafeteria
Year-To-Date
Month-To-Date
Estimate
Budget Estimate
Account
Description
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
43521
Lunch Payments - Children
0.00
7,033.94
0.00%
0.00
(5.50)
0.00%
43522
Lunch Payments - Adults
28,498.00
(26,389.91)
92.60%
2,374.83
(330.50)
13.92%
43523
Income From Breakfast
2,969.00
(1,272.05)
42.84%
247.42
(18.05)
7.30%
43525
A La Carte Sales
225,000.00
(206,932.85)
91.97%
18,750.00
(624.47)
3.33%
43570
Receipts From Individual Schools
0.00
0.00
0.00%
0.00
0.00
0.00%
44110
Investment Income
1,000.00
(269.28)
26.93%
83.33
(16.27)
19.52%
44170
Miscellaneous Refunds
0.00
0.00
0.00%
0.00
0.00
0.00%
47111
USDA School Lunch Program
1,700,000.00
(1,519,554.74)
89.39%
141,666.67
(45,186.62)
31.90%
47112
USDA - Commodities
0.00
(100,001.97)
0.00%
0.00
(100,001.97)
0.00%
47113
Breakfast
750,000.00
(566,849.59)
75.58%
62,500.00
(26,105.28)
41.77%
47114
USDA Other
0.00
(9,483.98)
0.00%
0.00
0.00
0.00%
Total
Revenues
2,707,467.00
(2,423,720.43)
89.52%
225,622.25
(172,288.66)
76.36%
Expenditures
73100
Food Service
(3,248,963.00)
2,944,829.41
90.64%
(270,746.92)
93,297.81
34.46%
Total
Expenditures
(3,248,963.00)
2,944,829.41
90.64%
(270,746.92)
93,297.81
34.46%
Total
143
Central Cafeteria
(541,496.00)
521,108.98
96.24%
(45,124.67)
(78,990.85)
-175.05%
Template Name: LGC Summary
Hickman County Finance
User:
Michael Elkins
Created by:
LGC
Summary Financial Statement
Date/Time:
7/7/2025 1:46 PM
June 2025
Page 1 of 4
141
General Purpose School
Year-To-Date
Month-To-Date
Estimate
Budget Estimate
Account
Description
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
40110
Current Property Tax
3,032,648.00
(3,168,716.37)
104.49%
252,720.67
(11,520.81)
4.56%
40120
Trustee's Collections Prior Year
65,000.00
(64,844.55)
99.76%
5,416.67
(1,909.91)
35.26%
40125
Trustee's Collections Bankruptcy
500.00
(102.80)
20.56%
41.67
(6.80)
16.32%
40130
Cir Clk/Clk & Master Collections-Pr Yr
47,000.00
(25,551.92)
54.37%
3,916.67
(1,720.32)
43.92%
40140
Interest And Penalty
15,000.00
(13,109.83)
87.40%
1,250.00
(646.03)
51.68%
40161
Payments In Lieu Of Taxes - T. V.A.
4,000.00
(2,889.73)
72.24%
333.33
(240.81)
72.24%
40162
Payments In Lieu Of Taxes-Local
6,000.00
(6,000.00)
100.00%
500.00
0.00
0.00%
40210
Local Option Sales Tax
2,535,177.00
(3,000,358.95)
118.35%
211,264.75
(292,190.87)
138.31%
40270
Business Tax
35,000.00
(38,777.05)
110.79%
2,916.67
(5,441.48)
186.57%
41110
Marriage Licenses
1,300.00
(1,244.50)
95.73%
108.33
(171.00)
157.85%
43570
Receipts From Individual Schools
30,000.00
(12,501.88)
41.67%
2,500.00
(7,230.29)
289.21%
43582
Community Service Fees Adults
200.00
(91.10)
45.55%
16.67
0.00
0.00%
44120
Lease/Rentals/PPP
10,000.00
(2,230.00)
22.30%
833.33
(1,325.00)
159.00%
44170
Miscellaneous Refunds
30,000.00
(36,699.67)
122.33%
2,500.00
(38.18)
1.53%
44530
Sale Of Equipment
15,000.00
(15,379.40)
102.53%
1,250.00
(184.20)
14.74%
44560
Damages Recovered From Individuals
3,000.00
(20,316.39)
677.21%
250.00
(3,424.26)
1,369.70%
44570
Contributions & Gifts
57,000.00
(66,834.00)
117.25%
4,750.00
(834.00)
17.56%
46175
On-Behalf Contributions For OPEB
35,000.00
0.00
0.00%
2,916.67
0.00
0.00%
46510
Tennessee Investment in Student
24,228,618.00
(24,099,288.72)
99.47%
2,019,051.50
(1,839,866.71)
91.13%
46515
Early Childhood Education
621,613.12
(272,172.54)
43.78%
51,801.09
0.00
0.00%
46520
School Food Service
22,000.00
(16,683.87)
75.84%
1,833.33
0.00
0.00%
46550
Driver Education
5,000.00
(8,198.65)
163.97%
416.67
0.00
0.00%
46590
Other State Education Funds
602,755.34
0.00
0.00%
50,229.61
0.00
0.00%
46610
Career Ladder Program
45,000.00
(36,982.90)
82.18%
3,750.00
0.00
0.00%
46790
Other Vocational
1,832,972.08
(128,844.62)
7.03%
152,747.67
(75,074.00)
49.15%
46851
State Revenue Sharing -T.V.A.
230,000.00
(204,755.57)
89.02%
19,166.67
(51,722.88)
269.86%
46980
Other State Grants
192,531.41
(435.01)
0.23%
16,044.28
0.00
0.00%
46990
Other State Revenues
258,804.00
0.00
0.00%
21,567.00
0.00
0.00%
47640
Rotc Reimbursement
70,000.00
(73,684.92)
105.26%
5,833.33
(7,368.49)
126.32%
48130
Contributions
120,000.00
(120,000.00)
100.00%
10,000.00
0.00
0.00%
48990
Other
187,000.00
(49,920.79)
26.70%
15,583.33
0.00
0.00%
49700
Insurance Recovery
228,896.80
(212,960.62)
93.04%
19,074.73
0.00
0.00%
49800
Transfers In
141,936.38
(137,817.18)
97.10%
11,828.03
(137,817.18)
1,165.17%
Total
Revenues
34,708,952.13
(31,837,393.53)
91.73%
2,892,412.68
(2,438,733.22)
84.31%
Expenditures
71100
Regular Instruction Program
(16,437,249.58)
15,338,906.39
93.32%
(1,369,770.80)
521,019.43
38.04%
71150
Alternative Instruction Program
(297,165.00)
245,351.66
82.56%
(24,763.75)
49,260.28
198.92%

## Table 1

| 141 General | Purpose School |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues 40110 | Current Property Tax | 3,032,648.00 | (3,168,716.37) | 104.49% | 252,720.67 | (11,520.81) | 4.56% |
| 40120 | Trustee's Collections - Prior Year | 65,000.00 | (64,844.55) | 99.76% | 5,416.67 | (1,909.91) | 35.26% |
| 40125 | Trustee's Collections - Bankruptcy | 500.00 | (102.80) | 20.56% | 41.67 | (6.80) | 16.32% |
| 40130 | Cir Clk/Clk & Master Collections-Pr Yr | 47,000.00 | (25,551.92) | 54.37% | 3,916.67 | (1,720.32) | 43.92% |
| 40140 | Interest And Penalty | 15,000.00 | (13,109.83) | 87.40% | 1,250.00 | (646.03) | 51.68% |
| 40161 | Payments In Lieu Of Taxes - T. V.A. | 4,000.00 | (2,889.73) | 72.24% | 333.33 | (240.81) | 72.24% |
| 40162 | Payments In Lieu Of Taxes-Local | 6,000.00 | (6,000.00) | 100.00% | 500.00 | 0.00 | 0.00% |
| 40210 | Local Option Sales Tax | 2,535,177.00 | (3,000,358.95) | 118.35% | 211,264.75 | (292,190.87) | 138.31% |
| 40270 | Business Tax | 35,000.00 | (38,777.05) | 110.79% | 2,916.67 | (5,441.48) | 186.57% |
| 41110 | Marriage Licenses | 1,300.00 | (1,244.50) | 95.73% | 108.33 | (171.00) | 157.85% |
| 43570 | Receipts From Individual Schools | 30,000.00 | (12,501.88) | 41.67% | 2,500.00 | (7,230.29) | 289.21% |
| 43582 | Community Service Fees - Adults | 200.00 | (91.10) | 45.55% | 16.67 | 0.00 | 0.00% |
| 44120 | Lease/Rentals/PPP | 10,000.00 | (2,230.00) | 22.30% | 833.33 | (1,325.00) | 159.00% |
| 44170 | Miscellaneous Refunds | 30,000.00 | (36,699.67) | 122.33% | 2,500.00 | (38.18) | 1.53% |
| 44530 | Sale Of Equipment | 15,000.00 | (15,379.40) | 102.53% | 1,250.00 | (184.20) | 14.74% |
| 44560 | Damages Recovered From Individuals | 3,000.00 | (20,316.39) | 677.21% | 250.00 | (3,424.26) | 1,369.70% |
| 44570 | Contributions & Gifts | 57,000.00 | (66,834.00) | 117.25% | 4,750.00 | (834.00) | 17.56% |
| 46175 | On-Behalf Contributions For OPEB | 35,000.00 | 0.00 | 0.00% | 2,916.67 | 0.00 | 0.00% |
| 46510 | Tennessee Investment in Student | 24,228,618.00 | (24,099,288.72) | 99.47% | 2,019,051.50 | (1,839,866.71) | 91.13% |
| 46515 | Early Childhood Education | 621,613.12 | (272,172.54) | 43.78% | 51,801.09 | 0.00 | 0.00% |
| 46520 | School Food Service | 22,000.00 | (16,683.87) | 75.84% | 1,833.33 | 0.00 | 0.00% |
| 46550 | Driver Education | 5,000.00 | (8,198.65) | 163.97% | 416.67 | 0.00 | 0.00% |
| 46590 | Other State Education Funds | 602,755.34 | 0.00 | 0.00% | 50,229.61 | 0.00 | 0.00% |
| 46610 | Career Ladder Program | 45,000.00 | (36,982.90) | 82.18% | 3,750.00 | 0.00 | 0.00% |
| 46790 | Other Vocational | 1,832,972.08 | (128,844.62) | 7.03% | 152,747.67 | (75,074.00) | 49.15% |
| 46851 | State Revenue Sharing -T.V.A. | 230,000.00 | (204,755.57) | 89.02% | 19,166.67 | (51,722.88) | 269.86% |
| 46980 | Other State Grants | 192,531.41 | (435.01) | 0.23% | 16,044.28 | 0.00 | 0.00% |
| 46990 | Other State Revenues | 258,804.00 | 0.00 | 0.00% | 21,567.00 | 0.00 | 0.00% |
| 47640 | Rotc Reimbursement | 70,000.00 | (73,684.92) | 105.26% | 5,833.33 | (7,368.49) | 126.32% |
| 48130 | Contributions | 120,000.00 | (120,000.00) | 100.00% | 10,000.00 | 0.00 | 0.00% |
| 48990 | Other | 187,000.00 | (49,920.79) | 26.70% | 15,583.33 | 0.00 | 0.00% |
| 49700 | Insurance Recovery | 228,896.80 | (212,960.62) | 93.04% | 19,074.73 | 0.00 | 0.00% |
| 49800 | Transfers In | 141,936.38 | (137,817.18) | 97.10% | 11,828.03 | (137,817.18) | 1,165.17% |
|  | Total Revenues | 34,708,952.13 | (31,837,393.53) | 91.73% | 2,892,412.68 | (2,438,733.22) | 84.31% |
| Expenditures |  |  |  |  |  |  |  |
| 71100 | Regular Instruction Program | (16,437,249.58) | 15,338,906.39 | 93.32% | (1,369,770.80) | 521,019.43 | 38.04% |
| 71150 | Alternative Instruction Program | (297,165.00) | 245,351.66 | 82.56% | (24,763.75) | 49,260.28 | 198.92% |

## Table 2

| 141 General | Purpose School |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| 71200 | Special Education Program | (3,961,979.12) | 3,576,372.10 | 90.27% | (330,164.93) | 1,074,932.75 | 325.57% |
| 71300 | Career and Technical Education | (2,110,363.32) | 1,371,497.42 | 64.99% | (175,863.61) | 391,730.03 | 222.75% |
| 72110 | Attendance | (221,255.00) | 171,251.04 | 77.40% | (18,437.92) | 11,761.81 | 63.79% |
| 72120 | Health Services | (997,090.40) | 822,131.58 | 82.45% | (83,090.87) | 209,530.48 | 252.17% |
| 72130 | Other Student Support | (1,254,128.00) | 1,139,946.14 | 90.90% | (104,510.67) | 359,169.30 | 343.67% |
| 72210 | Regular Instruction Program | (1,702,407.81) | 1,581,700.02 | 92.91% | (141,867.32) | 474,932.06 | 334.77% |
| 72220 | Special Education Program | (379,981.00) | 359,123.69 | 94.51% | (31,665.08) | 50,614.58 | 159.84% |
| 72230 | Career and Technical Education | (245,411.41) | 166,384.19 | 67.80% | (20,450.95) | 22,750.90 | 111.25% |
| 72250 | Technology | (463,782.00) | 430,120.42 | 92.74% | (38,648.50) | 33,125.06 | 85.71% |
| 72290 | Other Programs | (35,000.00) | 26,390.84 | 75.40% | (2,916.67) | 0.00 | 0.00% |
| 72310 | Board Of Education | (716,803.00) | 575,195.35 | 80.24% | (59,733.58) | 21,041.69 | 35.23% |
| 72320 | Director Of Schools | (330,801.00) | 310,581.22 | 93.89% | (27,566.75) | 62,007.08 | 224.93% |
| 72410 | Office Of The Principal | (2,090,218.00) | 1,882,695.76 | 90.07% | (174,184.83) | 560,762.56 | 321.94% |
| 72510 | Fiscal Services | (50,000.00) | 47,303.00 | 94.61% | (4,166.67) | 0.00 | 0.00% |
| 72610 | Operation Of Plant | (2,681,750.00) | 2,512,534.04 | 93.69% | (223,479.17) | 159,375.80 | 71.32% |
| 72620 | Maintenance Of Plant | (1,421,686.41) | 1,031,423.06 | 72.55% | (118,473.87) | 122,439.73 | 103.35% |
| 72710 | Transportation | (2,298,343.91) | 1,912,416.14 | 83.21% | (191,528.66) | 388,338.41 | 202.76% |
| 72810 | Central And Other | (373,528.90) | 159,379.50 | 42.67% | (31,127.41) | 9,204.26 | 29.57% |
| 73100 | Food Service | (49,759.00) | 48,431.82 | 97.33% | (4,146.58) | 43,481.82 | 1,048.62% |
| 73300 | Community Services | (115,277.00) | 108,902.57 | 94.47% | (9,606.42) | 36,827.95 | 383.37% |
| 73400 | Early Childhood Education | (519,555.00) | 474,934.38 | 91.41% | (43,296.25) | 118,103.55 | 272.78% |
| 76100 | Regular Capital Outlay | (1,739,694.83) | 680,304.72 | 39.10% | (144,974.57) | 345,981.72 | 238.65% |
|  | Total Expenditures | (40,493,229.69) | 34,973,277.05 | 86.37% | (3,374,435.81) | 5,066,391.25 | 150.14% |
| Total 141 | General Purpose School | (5,784,277.56) | 3,135,883.52 | 54.21% | (482,023.13) | 2,627,658.03 | 545.13% |

## Table 3

| Current Expenditure in | (Excess) of Revenue | $ (3,135,883.52) |
| --- | --- | --- |
| Accruals | (Estimated) |  |
| TISA | $605,259.63 |  |
| VPK | 146,827.46 |  |
| ISM | 155,670.57 |  |
| Safety | 67,684.41 |  |
| SSEP | 37,254.22 |  |
| ESSER 3 | 158,681.72 |  |
| Local Option | 283,200.11 |  |
|  | Total Accrual Revenues | 1,454,578.12 |
|  |  | (1,681,305.40) |
| FY 2025 BOY | Fund Balance | 13,325,415.00 |
| Projected | Exp in (Excess) of Rev | (1,681,305.40) |
| FY 2025 EOY Fund | Balance (projected) | $ 11,644,109.60 |

## Table 4

| Current Expenditure in | (Excess) of Revenue | $ (3,135,883.52) |
| --- | --- | --- |
| Accruals | (Estimated) |  |
| TISA | $605,259.63 |  |
| VPK | 146,827.46 |  |
| ISM | 155,670.57 |  |
| Safety | 67,684.41 |  |
| SSEP | 37,254.22 |  |
| ESSER 3 | 158,681.72 |  |
| Local Option | 283,200.11 |  |
|  | Total Accrual Revenues | 1,454,578.12 |
|  |  | (1,681,305.40) |
| FY 2025 BOY | Fund Balance | 13,325,415.00 |
| Projected | Exp in (Excess) of Rev | (1,681,305.40) |
| FY 2025 EOY Fund | Balance (projected) | $ 11,644,109.60 |

## Table 5

| 142 School | Federal Projects |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 44170 | Miscellaneous Refunds | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 47131 | Vocational Educ - Basic Grants To | 74,394.32 | (54,157.03) | 72.80% | 6,199.53 | 0.00 | 0.00% |
| 47141 | Title 1 Grants To Local Educ Agencies | 1,249,111.22 | (1,055,237.65) | 84.48% | 104,092.60 | (255,167.76) | 245.14% |
| 47143 | Special Education Grants To States | 1,142,048.92 | (686,821.02) | 60.14% | 95,170.74 | 0.00 | 0.00% |
| 47145 | Special Education Preschool Grants | 50,643.08 | (9,065.04) | 17.90% | 4,220.26 | 0.00 | 0.00% |
| 47146 | English Language Acquisition Grants | 0.00 | (101,634.81) | 0.00% | 0.00 | 0.00 | 0.00% |
| 47148 | Rural Education | 120,160.42 | (73,207.60) | 60.92% | 10,013.37 | (7,805.02) | 77.95% |
| 47189 | Eisenhower Prof Development State | 205,381.20 | (127,087.46) | 61.88% | 17,115.10 | (32,996.62) | 192.79% |
| 47309 | COVID-19 Grant D | 88,000.00 | (77,225.00) | 87.76% | 7,333.33 | (77,225.00) | 1,053.07% |
| 47401 | American Rescue Plan Act Grant #1 | 1,638,423.78 | (1,437,315.32) | 87.73% | 136,535.32 | 0.00 | 0.00% |
| 47590 | Other Federal Through State | 166,755.57 | 0.00 | 0.00% | 13,896.30 | 0.00 | 0.00% |
|  | Total Revenues | 4,734,918.51 | (3,621,750.93) | 76.49% | 394,576.54 | (373,194.40) | 94.58% |
| Expenditures |  |  |  |  |  |  |  |
| 71100 | Regular Instruction Program | (1,591,123.73) | 1,454,073.05 | 91.39% | (132,593.64) | 200,824.41 | 151.46% |
| 71150 | Alternative Instruction Program | (7,865.50) | 7,631.70 | 97.03% | (655.46) | (43.50) | -6.64% |
| 71200 | Special Education Program | (961,160.58) | 770,550.19 | 80.17% | (80,096.72) | 206,902.71 | 258.32% |
| 71300 | Career and Technical Education | (73,551.91) | 73,499.81 | 99.93% | (6,129.33) | 2,353.70 | 38.40% |
| 72110 | Attendance | (2,338.00) | 2,335.10 | 99.88% | (194.83) | 0.00 | 0.00% |
| 72120 | Health Services | (11,555.00) | 10,392.10 | 89.94% | (962.92) | 0.00 | 0.00% |
| 72130 | Other Student Support | (77,824.29) | 70,924.31 | 91.13% | (6,485.36) | 0.00 | 0.00% |
| 72210 | Regular Instruction Program | (984,656.44) | 798,634.58 | 81.11% | (82,054.70) | 103,765.79 | 126.46% |
| 72220 | Special Education Program | (375,579.15) | 359,024.63 | 95.59% | (31,298.26) | 92,961.95 | 297.02% |
| 72230 | Career and Technical Education | (7,201.66) | 7,198.76 | 99.96% | (600.14) | 3,303.47 | 550.45% |
| 72250 | Technology | (64,604.09) | 46,888.84 | 72.58% | (5,383.67) | (14,050.00) | -260.97% |
| 72320 | Director Of Schools | (3,549.50) | 3,546.50 | 99.92% | (295.79) | 0.00 | 0.00% |
| 72410 | Office Of The Principal | (13,843.00) | 13,840.20 | 99.98% | (1,153.58) | 0.00 | 0.00% |
| 72610 | Operation Of Plant | (265,092.49) | 114,972.28 | 43.37% | (22,091.04) | (144,631.72) | -654.71% |
| 72620 | Maintenance Of Plant | (8,245.50) | 7,676.25 | 93.10% | (687.13) | 0.00 | 0.00% |
| 72710 | Transportation | (51,780.00) | 36,498.60 | 70.49% | (4,315.00) | 1,540.00 | 35.69% |
| 73100 | Food Service | (73,389.50) | 72,567.26 | 98.88% | (6,115.79) | 0.00 | 0.00% |
| 73300 | Community Services | (2,393.00) | 2,390.00 | 99.87% | (199.42) | 0.00 | 0.00% |
| 73400 | Early Childhood Education | (6,904.00) | 6,333.95 | 91.74% | (575.33) | 0.00 | 0.00% |
| 76100 | Regular Capital Outlay | (14,443.99) | 14,443.99 | 100.00% | (1,203.67) | 0.00 | 0.00% |
| 99100 | Transfers Out | (137,817.18) | 137,817.18 | 100.00% | (11,484.77) | 137,817.18 | 1,200.00% |
|  | Total Expenditures | (4,734,918.51) | 4,011,239.28 | 84.72% | (394,576.54) | 590,743.99 | 149.72% |
| Total 142 | School Federal Projects | 0.00 | 389,488.35 | 100.00% | 0.00 | 217,549.59 | 0.00% |

## Table 6

| 143 Central | Cafeteria |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 43521 | Lunch Payments - Children | 0.00 | 7,033.94 | 0.00% | 0.00 | (5.50) | 0.00% |
| 43522 | Lunch Payments - Adults | 28,498.00 | (26,389.91) | 92.60% | 2,374.83 | (330.50) | 13.92% |
| 43523 | Income From Breakfast | 2,969.00 | (1,272.05) | 42.84% | 247.42 | (18.05) | 7.30% |
| 43525 | A La Carte Sales | 225,000.00 | (206,932.85) | 91.97% | 18,750.00 | (624.47) | 3.33% |
| 43570 | Receipts From Individual Schools | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 44110 | Investment Income | 1,000.00 | (269.28) | 26.93% | 83.33 | (16.27) | 19.52% |
| 44170 | Miscellaneous Refunds | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 47111 | USDA School Lunch Program | 1,700,000.00 | (1,519,554.74) | 89.39% | 141,666.67 | (45,186.62) | 31.90% |
| 47112 | USDA - Commodities | 0.00 | (100,001.97) | 0.00% | 0.00 | (100,001.97) | 0.00% |
| 47113 | Breakfast | 750,000.00 | (566,849.59) | 75.58% | 62,500.00 | (26,105.28) | 41.77% |
| 47114 | USDA Other | 0.00 | (9,483.98) | 0.00% | 0.00 | 0.00 | 0.00% |
|  | Total Revenues | 2,707,467.00 | (2,423,720.43) | 89.52% | 225,622.25 | (172,288.66) | 76.36% |
| Expenditures |  |  |  |  |  |  |  |
| 73100 | Food Service | (3,248,963.00) | 2,944,829.41 | 90.64% | (270,746.92) | 93,297.81 | 34.46% |
|  | Total Expenditures | (3,248,963.00) | 2,944,829.41 | 90.64% | (270,746.92) | 93,297.81 | 34.46% |
| Total 143 | Central Cafeteria | (541,496.00) | 521,108.98 | 96.24% | (45,124.67) | (78,990.85) | -175.05% |

## Table 7

| 141 General | Purpose School |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 40110 | Current Property Tax | 3,032,648.00 | (3,168,716.37) | 104.49% | 252,720.67 | (11,520.81) | 4.56% |
| 40120 | Trustee's Collections Prior Year | 65,000.00 | (64,844.55) | 99.76% | 5,416.67 | (1,909.91) | 35.26% |
| 40125 | Trustee's Collections Bankruptcy | 500.00 | (102.80) | 20.56% | 41.67 | (6.80) | 16.32% |
| 40130 | Cir Clk/Clk & Master Collections-Pr Yr | 47,000.00 | (25,551.92) | 54.37% | 3,916.67 | (1,720.32) | 43.92% |
| 40140 | Interest And Penalty | 15,000.00 | (13,109.83) | 87.40% | 1,250.00 | (646.03) | 51.68% |
| 40161 | Payments In Lieu Of Taxes - T. V.A. | 4,000.00 | (2,889.73) | 72.24% | 333.33 | (240.81) | 72.24% |
| 40162 | Payments In Lieu Of Taxes-Local | 6,000.00 | (6,000.00) | 100.00% | 500.00 | 0.00 | 0.00% |
| 40210 | Local Option Sales Tax | 2,535,177.00 | (3,000,358.95) | 118.35% | 211,264.75 | (292,190.87) | 138.31% |
| 40270 | Business Tax | 35,000.00 | (38,777.05) | 110.79% | 2,916.67 | (5,441.48) | 186.57% |
| 41110 | Marriage Licenses | 1,300.00 | (1,244.50) | 95.73% | 108.33 | (171.00) | 157.85% |
| 43570 | Receipts From Individual Schools | 30,000.00 | (12,501.88) | 41.67% | 2,500.00 | (7,230.29) | 289.21% |
| 43582 | Community Service Fees Adults | 200.00 | (91.10) | 45.55% | 16.67 | 0.00 | 0.00% |
| 44120 | Lease/Rentals/PPP | 10,000.00 | (2,230.00) | 22.30% | 833.33 | (1,325.00) | 159.00% |
| 44170 | Miscellaneous Refunds | 30,000.00 | (36,699.67) | 122.33% | 2,500.00 | (38.18) | 1.53% |
| 44530 | Sale Of Equipment | 15,000.00 | (15,379.40) | 102.53% | 1,250.00 | (184.20) | 14.74% |
| 44560 | Damages Recovered From Individuals | 3,000.00 | (20,316.39) | 677.21% | 250.00 | (3,424.26) | 1,369.70% |
| 44570 | Contributions & Gifts | 57,000.00 | (66,834.00) | 117.25% | 4,750.00 | (834.00) | 17.56% |
| 46175 | On-Behalf Contributions For OPEB | 35,000.00 | 0.00 | 0.00% | 2,916.67 | 0.00 | 0.00% |
| 46510 | Tennessee Investment in Student | 24,228,618.00 | (24,099,288.72) | 99.47% | 2,019,051.50 | (1,839,866.71) | 91.13% |
| 46515 | Early Childhood Education | 621,613.12 | (272,172.54) | 43.78% | 51,801.09 | 0.00 | 0.00% |
| 46520 | School Food Service | 22,000.00 | (16,683.87) | 75.84% | 1,833.33 | 0.00 | 0.00% |
| 46550 | Driver Education | 5,000.00 | (8,198.65) | 163.97% | 416.67 | 0.00 | 0.00% |
| 46590 | Other State Education Funds | 602,755.34 | 0.00 | 0.00% | 50,229.61 | 0.00 | 0.00% |
| 46610 | Career Ladder Program | 45,000.00 | (36,982.90) | 82.18% | 3,750.00 | 0.00 | 0.00% |
| 46790 | Other Vocational | 1,832,972.08 | (128,844.62) | 7.03% | 152,747.67 | (75,074.00) | 49.15% |
| 46851 | State Revenue Sharing -T.V.A. | 230,000.00 | (204,755.57) | 89.02% | 19,166.67 | (51,722.88) | 269.86% |
| 46980 | Other State Grants | 192,531.41 | (435.01) | 0.23% | 16,044.28 | 0.00 | 0.00% |
| 46990 | Other State Revenues | 258,804.00 | 0.00 | 0.00% | 21,567.00 | 0.00 | 0.00% |
| 47640 | Rotc Reimbursement | 70,000.00 | (73,684.92) | 105.26% | 5,833.33 | (7,368.49) | 126.32% |
| 48130 | Contributions | 120,000.00 | (120,000.00) | 100.00% | 10,000.00 | 0.00 | 0.00% |
| 48990 | Other | 187,000.00 | (49,920.79) | 26.70% | 15,583.33 | 0.00 | 0.00% |
| 49700 | Insurance Recovery | 228,896.80 | (212,960.62) | 93.04% | 19,074.73 | 0.00 | 0.00% |
| 49800 | Transfers In | 141,936.38 | (137,817.18) | 97.10% | 11,828.03 | (137,817.18) | 1,165.17% |
|  | Total Revenues | 34,708,952.13 | (31,837,393.53) | 91.73% | 2,892,412.68 | (2,438,733.22) | 84.31% |
| Expenditures |  |  |  |  |  |  |  |
| 71100 | Regular Instruction Program | (16,437,249.58) | 15,338,906.39 | 93.32% | (1,369,770.80) | 521,019.43 | 38.04% |
| 71150 | Alternative Instruction Program | (297,165.00) | 245,351.66 | 82.56% | (24,763.75) | 49,260.28 | 198.92% |