Table of Contents
Meeting Agenda - Legislative Body October 2026
2
September Minutes Hickman County Legislative Body.pdf
5
Circuit Court Quarterly Report.pdf
11
Quarterly Report Register July-Sept 2026.pdf
12
County Clerk Quarterly Report.pdf
14
Trustee Quarterly Report.pdf
23
Sheriff Quarterly Report.pdf
26
October Committee Report List.pdf
27
PLANNING COMM MINS OCT 2026.pdf
28
Hickman_County_SW_Committee_Minutes_2026-10-05.pdf
30
Sherrif Report Health, Safety & Properties.pdf
35
10_5_2026 Health Safety Properties Meeting (1).pdf
36
EMA Monthly September 2026.pdf
41
Finance Committee Minutes (Revised).pdf
44
Budget Minutes.pdf
62
ECD Monthly Status Report - Oct 2026.pdf
107
Q326 JECDB Meeting Minutes.pdf
109
Copy of November 2026 MEETING SCHEDULE.pdf
114
HC Resolution 26-38 Jean L. Qualls Memorial Bridge Old Mill Creek Road (002).pdf
115
HC RESOLUTION 26-39 Barber Jenkins Johnston Bridge West Beaverdam Road.pdf
117
HC Resolution 26-40 Wink Parker Road Closure.pdf
119
Hickman Co. Resolution 26-41 Regarding Establishing Requirements and Proceedures.pdf
120
i
Hickman County Legislative Body
Hickman County Justice Center
106 College Ave
Centerville, TN 37033
HICKMAN
AGENDA
COUNTY
TENNESSEE
The Hickman County Legislative Body shall meet in regular session on Monday, October 26, 2026 at 6:00 pm
CDT, at the Hickman County Justice Center. This meeting is open to the public, and a tentative agenda
meetinenda is presented below.
Persons desiring to speak during the public comment period should sign-up at the front of the meeting room
before the meeting begins. Persons requiring special assistance to attend the meeting should contact the County
Mayor's office at at least 48 hours prior to the meeting.
Call to Order by Chairman
Roll Call by County Clerk
Prayer/Pledge of Allegiance to the Flag of Our County
Approval of Agenda
Legislative Body Meeting Agenda October 26, 2026
Public Comment Period
Adoption of Minutes from Monday , September 28, 2026
September Minutes Hickman County Legislative Body.pdf
Special Recognitions, Memorials or Commendations: (if any)
Elections, Appointments, Confirmations:
1. Elections: (if any)
2. Appoints and Confirmations:
Appointment of Andy Maddox to Planning and Zoning Board by Mayor Chilton
a. Notaries:
b. Other Appointments/Confirmations
C. Approval of Bond
Quarterly, Annual and Special Reports:
A) Trustee Quarterly Report
B) County Clerk Quarterly Report
C)Circuit Court Clerk Quarterly Report
D) Register of Deeds Quarterly Report
E) Sheriff Quarterly Report
Page 1 of 124
Sheriff Quarterly Report.pdf
Trustee Quarterly Report.pdf
County Clerk Quarterly Report.pdf
Quarterly Report Register July-Sept 2026.pdf
Circuit Court Quarterly Report.pdf
Communications from County Mayor:
Monthly Committee/Board Reports:
October Committee Report List.pdf
1. PLANNING COMMISSION
PLANNING COMM MINS OCT 2026.pdf
2. SOLID WASTE COMMITTEE
Hickman_County_SW_Committee_Minutes_2026-10-05.pdf
3. HEALTH SAFETY AND PROPERTIES COMMITTEE
10_5_2026 Health Safety Properties Meeting (1).pdf
EMA Monthly September 2026.pdf
Sherrif Report Health, Safety & Properties.pdf
4. FINANCE COMMITTEE
Finance Committee Minutes (Revised).pdf
5. BUDGET, FINANCE AND HUMAN RESOURCES COMMITTEE
Budget Minutes.pdf
6. HEALTH FOUNDATION
7. AGRICULTURAL EXTENSION COMMITTEE
8. PUBLIC RECORDS COMMITTEE
9. ECONOMIC AND COMMUNITY DEVELOPMENT
ECD Monthly Status Report - Oct 2026.pdf
Q326 JECDB Meeting Minutes.pdf
10. BOARD OF ZONING APPEALS
11. INDUSTRIAL BOARD
12. OPIOID SETTELMENT BOARD
13. LIBRARY BOARD
Other Committees or Boards (if any)
Approval of Committee/Board Reports
Update Meeting Calendar
Copy of November 2026 MEETING SCHEDULE.pdf
Unfinished Business: Dicussion/Action
New Business
Discussion regarding establishing a Parks and Recreation Committee
Page 2 of 124
Resolution 26-38
Resolution 26-39
Resolution 26-40
Resolution 26-41
RESOLUTION 26-38 Regarding County Bridge being named in memory of Jean L. Qualls
HC Resolution 26-38 Jean L. Qualls Memorial Bridge Old Mill Creek Road (002). pdf
Resolution 26-39 To name county bridge after Roy M. Barber, Ollie Jenkins and the Johnston Family
HC RESOLUTION 26-39 Barber Jenkins Johnston Bridge West Beaverdam Road.pdf
Resolution 26-40 Resolution to close Wink Parker Road on the Official Hickman County Road List
HC Resolution 26-40 Wink Parker Road Closure.pdf
Resolution 26-41 Establish Requirements and Procedures for Hickman County Constable's to request law
enforcement information from E911
Hickman Co. Resolution 26-41 Regarding Establishing Requirements and Proceedures.pdf
Announcements and Statements: (if any)
Adjournment
Respectfully Submitted:
Chairman
Page 3 of 124
Hickman County Legislative Body
Regular Session Minutes - Monday, September 28, 2026
Roll Call: Conducted by County Clerk. All members present: Steve Anglin (District
7), Nick Bentley (District 2), Zachary Bentley (District 5), Tony Essary (District 3),
Shelley Farinato (District 1), Steve Gianakos (District 4), Garen Graves (District 4),
Bob Holt (District 2), Ethan Hudgins (District 3), Dusty Jordan (District 5), Jonathan
LaCasse (District 1), Devin Pickard (District 6), Ryan Rogers (District 6), and Jim
Tanner (District 7).
Prayer/Pledge of Allegiance: Prayer by Shelly Farinato / Pledge by Jonathan
Lacasse
Organizational Business
1. Election of Chairman
Nomination: Motion by Dusty Jordan to nominate Mayor Chris Chilton. Second, by
Tony Essary.
Action: Steve Gianakos made a motion that nominations cease, and Mayor Chilton
be elected by acclamation.
Outcome: Passed by voice vote.
2. Election of Chair Pro Temp
Nomination: Steve Gianakos nominated Devin Pickard. Seconded by Ryan Rogers.
Action: Dusty Jordan moved that nominations cease and Devin Pickard be elected
by acclamation.
Outcome: Passed by voice vote.
3. Election of Parliamentarian
Nomination: Devin Pickard made a motion to appoint Steve Gianakos.
Action: Dusty Jordan made a motion that nominations cease, and Steve Gianakos
be elected by acclamation.
Outcome: Passed by voice vote.
Administrative & Procedural Items
Approval of Agenda
Page 4 of 124
Motion: Tony Essary. Second: Dusty Jordan.
Outcome: Passed with majority of full membership (14 Yes, 1 Abstain).
Yes: Steve Gianakos, Dusty Jordan, Devin Pickard, Jim Tanner, Steve Anglin, Ryan
Rogers, Zach Bentley, Garen Graves, Tony Essary, Ethan Hudgins, Nick Bentley, Bob
Holt, Jonathan LaCasse, Shelley Farinato.
Abstain: Chris Chilton.
Public Comment Period
(No comments recorded)
Adoption of Minutes from Monday, August 24, 2026
Motion: Dusty Jordan. Second: Steve Gianakos.
Outcome: Passed with majority of full membership (14 Yes).
Yes: Steve Gianakos, Dusty Jordan, Devin Pickard, Jim Tanner, Steve Anglin, Ryan
Rogers, Zach Bentley, Garen Graves, Tony Essary, Ethan Hudgins, Nick Bentley, Bob
Holt, Jonathan LaCasse, Shelley Farinato.
Special Recognitions, Memorials or Commendations
(None)
Elections, Appointments & Confirmations
4. Notaries
Candidates: Tyler Dugger, Jessica Epps, Andrea Eubanks, Kaylynn King, Bryanna
Lovelace, Nicole Martin, Jake Prophet & Jennifer Talley.
Motion: Steve Gianakos. Second: Ethan Hudgins.
Outcome: Passed with majority of full membership (14 Yes).
Yes: Steve Gianakos, Dusty Jordan, Devin Pickard, Jim Tanner, Steve Anglin, Ryan
Rogers, Zach Bentley, Garen Graves, Tony Essary, Ethan Hudgins, Nick Bentley, Bob
Holt, Jonathan LaCasse, Shelley Farinato.
5. Other Appointments and Confirmations
Item: Approval of Constable Bonds.
Motion: Jim Tanner. Second: Ryan Rogers.
Page 5 of 124
Outcome: Passed by voice vote.
Executive & Board Reports
Communications from County Mayor
(None recorded)
Monthly Committee/Board Reports
Item / Committee
Status / Action
6. Health Foundation
Report received
7. Approval of Committee/Board Reports
Received and approved
8. Planning Commission
No meeting minutes
9. Solid Waste Committee
Report received
10. Health Safety & Properties Committee
Report received
11. Budget, Finance & Human Resources
Report received
Committee
12. Agricultural Extension Committee
Report received
13. Public Records Committee
Report received
14. Board of Zoning Appeals
Report received
15. Industrial Board
Report received
16. Animal Shelter Advisory Board
Report received
Page 6 of 124
Item / Committee
Status / Action
Approve August 2026 Financial
Statement
17. Finance Committee
Motion: Dusty Jordan. Second:
Steve Gianakos.
Outcome: Passed (14 Yes).
18. Economic and Community
Report received
Development
19. Opioid Settlement Board
Report received
20. Library Board
Report received
Committee Assignments & Business
21. Other Committees or Boards: Nominating Committee
Committee Assignments:
Health & Safety Committee, Budget Committee, and Beer Board: All 14 County
Commissioners
Finance Committee: Dusty Jordan, Nick Bentley, Shelly Farinato, Steve Gianakos
(along with the Director of Schools, Highway Superintendent, and County Mayor)
Opioid Committee: Ryan Rogers
Health Foundation Board: Tony Essary, Zach Bentley, Devin Pickard, Steve
Gianakos, Nick Bentley, Crystal Fitzgerald, Steve Hethcote
Planning Commission: Ethan Hudgins, Geren Graves, Jim Tanner
Agriculture Committee: Steve Anglin, Jonathan LaCasse, Shelly Farinato
Page 7 of 124
Solid Waste Committee: Shelly Farinato (District 1), Nick Bentley (District 2), Tony
Essary (District 3), Steve Gianakos (District 4), Dusty Jordan (District 5), Devin
Pickard (District 6), Steve Anglin (District 7)
911 Board: Ryan Rogers
22. Amend Nominating Minutes
Amend Nominating Committee minutes: Change Pickard motion to Gianakos motion for
Health Foundation appointments.
Motion: Devin Pickard. Second: Steve Gianakos.
Outcome: Passed by voice vote.
Monthly Committee/Board Reports
Initial Action: Motion by Tony Essary. Second by Steve Gianakos. A vote was not
taken.
Amendment Outcome: Passed with majority of full membership (14 Yes).
Yes: Steve Gianakos, Dusty Jordan, Devin Pickard, Jim Tanner, Steve Anglin, Ryan
Rogers, Zach Bentley, Garen Graves, Tony Essary, Ethan Hudgins, Nick Bentley, Bob
Holt, Jonathan LaCasse, Shelley Farinato.
23. Update Meeting Calendar
(Calendar updated)
New & Unfinished Business
25. Unfinished Business: Discussion/Action
(None)
26. Appoint Ryan Rogers to 911 Board
Motion: Steve Gianakos. Second: Devin Pickard.
Outcome: Passed by voice vote.
27. Announcements and Statements
(None)
28. Adjournment
Motion: Devin Pickard. Second: Steve Gianakos.
Page 8 of 124
Outcome: Passed by voice vote.
Page 9 of 124
Circuit court
JUly- Sept 2026
TO: HICKMAN COUNTY TRUSTEE
MONTH: SEPTEMBER 2026
JULY
AUGUST
SEPTEMBER
QTR 1
QTR 2
QTR 3
QTR 4
YTD
CLERKS #S
TRUSTEE ACCT #S
24140 COGEN
40250 LITIGATION TAX (C)
$163.89
$241.75
$361.58
$767.22
$0.00
$0.00
$0.00
$767.22
24140 COGEN
40250 LITIGATION TAX (S)
$5,272.17
$5,311.00
$6,690.54
$17,273.71
$0.00
$0.00
$0.00
$17,273.71
$13.99
$25.64
$51.75
$91.38
$0.00
$0.00
$0.00
$91.38
24140 COSPC
40260 LITIGATION TAX (C)
24140 COSPC
40260 LITIGATION TAX (S)
$878.88
$961.41
$1,189.93
$3,030.22
$0.00
$0.00
$0.00
$3,030.22
40250 GSJ
$1,340.93
$1,322.83
$1,759.64
$4,423.40
$0.00
$0.00
$0.00
$4,423.40
24140 GSJ
CIRCUIT
24310
42110 FINES
$190.00
$247.47
$1,552.30
$1,989.77
$0.00
$0.00
$0.00
$1,989.77
42110 COUNTY FINES
$224.20
$76.00
$76.00
$376.20
$0.00
$0.00
$0.00
$376.20
24310-DRUG
42120 OFFICERS COSTS
$132.52
$225.15
$485.92
$843.59
$0.00
$0.00
$0.00
$843.59
24360
42120 OFFICERS COSTS (BB)
$28.50
$19.00
$66.50
$114.00
$0.00
$0.00
$0.00
$114.00
24360 BBOND
24330
42140 DRUG CONTROL FINES
$114.00
$114.00
$110.20
$338.20
$0.00
$0.00
$0.00
$338.20
42141 DRUG COURT FEES
$0.00
$27.55
$51.30
$78.85
$0.00
$0.00
$0.00
$78.85
24331
$428.92
24370
42150 JAIL FEES
$30.40
$141.07
$257.45
$428.92
$0.00
$0.00
$0.00
24330-DUI
$95.00
$95.00
$190.00
$380.00
$0.00
$0.00
$0.00
$380.00
42180 DUI FINES
GENERAL SESSIONS
24310
42310 FINES
$2,068.15
$934.34
$912.97
$3,915.46
$0.00
$0.00
$0.00
$3,915.46
$3,640.32
$4,154.82
$4,088.32
$11,883.46
$0.00
$0.00
$0.00
$11,883.46
24360
42320 OFFICERS COST
$0.00
$724.06
24360 BBOND
42320 OFFICERS COSTS (BB)
$226.10
$223.72
$274.24
$724.06
$0.00
$0.00
24340
42330 GAMES & FISH FINE
$0.00
$4.50
$22.50
$27.00
$0.00
$0.00
$0.00
$27.00
24310
42340 DRUG CONTROL FINES
$1,496.25
$855.00
$1,681.02
$4,032.27
$0.00
$0.00
$0.00
$4,032.27
24330
$1,529.81
$855.00
$1,079.20
$3,464.01
$0.00
$0.00
$0.00
$3,464.01
42340 DRUG FINES
$0.00
$0.00
$0.00
$2,010.46
24331
42341 DRUG COURT FEES
$612.75
$632.39
$765.32
$2,010.46
24370
42350 JAIL FEES
$492.58
$525.33
$869.74
$1,887.65
$0.00
$0.00
$0.00
$1,887.65
42380 DUI FINES
$190.00
$285.00
$190.00
$665.00
$0.00
$0.00
$0.00
$665.00
24330
24140-VOMED
40267 LITIGATION TAX
$424.29
$385.12
$549.24
$1,358.65
$0.00
$0.00
$0.00
$1,358.65
$9.50
$9.50
$0.00
$0.00
$0.00
$9.50
24490-COEXP
45520 OTHER COLLECTIONS (C)
$0.00
$0.00
24490-COEXP
45520 OTHER COLLECTIONS (S)
$14.25
$9.50
$14.25
$38.00
$0.00
$0.00
$0.00
$38.00
29900-29910
45520 CIRCUIT COURT
$147.05
$8,532.90
$5,000.32
$13,680.27
$0.00
$0.00
$0.00
$13,680.27
29900-29910
45540 SESSIONS COURT
$15,660.90
$14,197.41
$17,881.48
$47,739.79
$0.00
$0.00
$0.00
$47,739.79
$51.00
$73.00
$120.00
$244.00
$0.00
$0.00
$0.00
$244.00
29900DP
42190 CIRCUIT COURT
29900DP
42390 SESSIONS COURT
$1,495.00
$1,494.00
$1,974.50
$4,963.50
$0.00
$0.00
$0.00
$4,963.50
45520 CIRCUIT COURT
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
26100
24140 JBLDG
40266 JAIL BUILDING FEE (C)
$145.10
$209.81
$296.07
$650.98
$0.00
$0.00
$0.00
$650.98
40266 JAIL BUILDING FEE (S)
$5,575.16
$5,630.36
$7,328.91
$18,534.43
$0.00
$0.00
$0.00
$18,534.43
24140 IBLDG
24490-TREAT
42280 OTHER COLLECTIONS (C)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$47.50
$0.00
$47.50
$0.00
$0.00
$0.00
$47.50
24490-TREAT
42280 OTHER COLLECTIONS (S)
24490-CSPRB
42871 OTR COLLECTIONS-PRB(C)
$0.00
$0.00
$9.50
$9.50
$0.00
$0.00
$0.00
$9.50
$750.50
$854.98
$912.00
$2,517.48
$0.00
$0.00
$0.00
$2,517.48
24490-CSPRB
42871 OTR COLLECTIONS-PRB(S)
$0.00
$1.90
24490 CHSEC
42871 COURTROOM SEC (C)
$0.00
$0.00
$1.90
$1.90
$0.00
$0.00
24490 CHSEC
42871 COURTROOM SEC (S)
$0.00
$1.90
$1.90
$3.80
$0.00
$0.00
$0.00
$3.80
24490-MISD
42990 MISD BOND FORF(C)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
24490-MISD
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
42990 MISD BOND FORF(S)
$0.00
$0.00
$0.00
$0.00
24410 REIMB
42900 OTHER FINES (C)
$0.00
$0.00
$0.00
$0.00
24410 REIMB
42900 OTHER FINES (S)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
43365 ARCHIVES (C)
$38.00
$53.20
$76.00
$167.20
$0.00
$0.00
$0.00
$167.20
24140 ARCHI
24140 ARCHI
43365 ARCHIVES (S)
$1,123.37
$1,072.55
$1,382.72
$3,578.64
$0.00
$0.00
$0.00
$3,578.64
$22.80
$34.20
$0.00
$0.00
$0.00
$34.20
24360 SCFEE
43393 SHERIFF COMP. FEE (C)
$3.80
$7.60
24360 SCFEE
43393 SHERIFF COMP. FEE (S)
$164.82
$248.90
$195.70
$609.42
$0.00
$0.00
$0.00
$609.42
24310
42910 HOSPITAL (C)
$60.50
$43.50
$121.00
$225.00
$0.00
$0.00
$0.00
$225.00
24310
42910 HOSPITAL (S)
$256.00
$97.50
$233.50
$587.00
$0.00
$0.00
$0.00
$587.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
24310
42310 LITTERING
42390 DATA PROCESSING - WEB SERVICE
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
29900 WEBIS
JUVENILE COURT
101-42410 JUVENILE FINES
$3.80
$1.90
$0.00
$5.70
$0.00
$0.00
$0.00
$5.70
24320.01
24400.05
JAIL BUILDING TAX
$150.00
$150.00
$200.00
$500.00
$0.00
$0.00
$0.00
$500.00
VICTIM OFFENDER MEDIATION TAX
$12.00
$12.00
$16.00
$40.00
$0.00
$0.00
$0.00
$40.00
24400.08
43365 ARCHIVES FEE
$30.00
$30.00
$44.00
$104.00
$0.00
$0.00
$0.00
$104.00
29900.01
$42.00
$46.00
$46.00
$134.00
$0.00
$0.00
$0.00
$134.00
29900.02
42490 CLERK DATA FEE
29900.05
45560 COMMISSIONS
$10.60
$10.50
$40.80
$61.90
$0.00
$0.00
$0.00
$61.90
45560 CLERK FEES
$452.00
$590.00
$581.00
$1,623.00
$0.00
$0.00
$0.00
$1,623.00
29900.07
$18.00
29900.09
101-45520 SUBPOENA
$6.00
$12.00
$0.00
$18.00
$0.00
$0.00
$0.00
29900-JUV
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
45160 JUVENILE FEES
24360.01
101-42420 HC SHERIFF SERVICE
$190.00
$190.00
$406.60
$786.60
$0.00
$0.00
$0.00
$786.60
24360.02
$7.60
$7.60
$36.10
$51.30
$0.00
$0.00
$0.00
$51.30
101-43394 HC SHERIFF DATA
$0.00
$0.00
$0.00
24360.11
SHERIFF CITATION FEE
$0.00
$0.00
$0.00
$0.00
$0.00
24410
101-45520 COPIES AND OTHER FEES
$0.00
$0.00
$5.00
$5.00
$0.00
$0.00
$0.00
$5.00
TOTALS
$45,554.18
$51,287.70
$60,233.21
$157,075.09
$0.00
$0.00
$0.00
$157,075.09
CIRCUIT MONTHLY
$8,860.09
SESSIONS MONTHLY
$49,997.62
JUVENILE MONTHLY
$1,375.50
Page 10 of 124
TOTAL MONTHLY
$60,233.21
"
HICKMAN COUNTY REGISTER OF DEEDS QUARTERLY REPORT
The following is a complete report of all fees collected by the Hickman County Register of
Deeds office for the months of July, August, and September, 2026.
July
Recording Fees
$ 13,960.58
State Receipt Fees
$
155.00
Miscellaneous Fees
$
32.82
2.4% of State Privilege Tax
$ 1,927.08
Interest
$
.42
Total to County:
$ 16,075.90
(Account # 45580)
Total Data Processing Fees
$ 1,046.00
(Account # 43392
Total to Trustee:
$ 17,121.90
August
Recording Fees
$ 13,768.32
State Tax Receipt Fees
$
153.00
Miscellaneous Fees
$
40.38
2.4% Commission
$ 2,099.17
Interest
$
.68
Total to County:
$ 16,061.55
(Account #45580)
Total Data Processing Fees
$ 996.00
Page 11 of 124
(Account # 43392)
Total to Trustee:
$ 17,057.55
September
Recording Fees
$ 11,992.50
State Tax Receipt Fees
$ 119.00
Miscellaneous Fees
$ 20.74
2.4% of State Privilege Tax
$ 1,753.89
Interest
$
.50
Total to County:
$ 13,886.63
(Account # 45580)
Total Data Processing Fees
$ 1,108.00
(Account # 43392)
Total to Trustee:
$ 14,994.63
Total 3 Months to County
$ 46,024.08
Total 3 Months Data Processing Fees
$ 3,150.00
This is respectfully submitted as of the close of business on the 30th day of September, 2026.
angie Suckett Angie Luckett
Hickman County Register of Deeds
Page 12 of 124
Printed: 10/19/2026
HICKMAN COUNTY CLERK
Page 1
GENERAL LEDGER - FINANCIAL REPORT
MONTH FORMAT
FISCAL YEAR 2027 PERIOD ENDING 07/31/2026
BEGINNING
ACCT
DESCRIPTION
BALANCE
GENERAL
RECEIPTS
DISBURSEMENTS
COMMISSIONS
TRANSFERS IN
TRANSFERS OUT
ENDING BALANCE
21000
CURRENT LIABILITIES
*** SUB-TOTAL ***
.00
.00
.00
.00
.00
.00
.00
.00
22000
OTHER LIABILITIES
22100
BUSINESS TAX REVENUE/GROSS REC
.00
.00
.00
.00
.00
.00
.00
.00
22101
BUSINESS TAX INTEREST
.00
.00
.00
.00
.00
.00
.00
.00
22102
BUSINESS TAX PENALTY
.00
.00
.00
.00
.00
.00
.00
.00
22103
BUSINESS TAX ADJUSTMENTS
.00
.00
.00
.00
.00
.00
.00
.00
22500
BUSINESS TAX - STATE GROSS
.00
.00
.00
.00
.00
.00
.00
.00
22501
BUSINESS TAX - STATE INTEREST
.00
.00
.00
.00
.00
.00
.00
.00
22502
BUSINESS TAX - STATE PENALTY
.00
.00
.00
.00
.00
.00
.00
.00
22503
BUSINESS TAX - STATE ADJUSTS
.00
.00
.00
.00
.00
.00
.00
.00
*** SUB-TOTAL
.00
.00
.00
.00
.00
.00
.00
.00
23000
DUE TO STATE OF TENNESSEE
23110
BUSINESS TAX DUE STATE
.00
.00
.00
.00
.00
.00
.00
.00
23130
STATE SALES TAX AUTO
.00
.00
94,336.83
89,619.99
4,716.84
.00
.00
.00
23131
STATE SALES TAX LOCAL
.00
.00
7,251.67
6,889.09
362.58
.00
.00
.00
23132
SALES TAX BOAT
.00
.00
5,293.06
5,028.41
264.65
.00
.00
.00
23133
SALES TAX - BOAT - LOCAL
.00
.00
738.72
701.78
36.94
.00
.00
.00
23134
AUTO - STATE SINGLE ARTICLE
.00
.00
3,786.75
3,597.41
189.34
.00
.00
.00
23135
BOAT STATE SINGLE ARTICLE
.00
.00
353.13
335.47
17.66
.00
.00
.00
23136
SALES TAX AUTO LOCAL SURCHARGE
.00
.00
.00
.00
.00
.00
.00
.00
23137
SALES TAX BOAT LOCAL SURCHARGE
.00
.00
.00
.00
.00
.00
.00
.00
23145
MFG HOME INSTALLATION PERMITS
.00
.00
.00
.00
.00
.00
.00
.00
23150
MARRIAGE LICENSE STATE
.00
.00
135.00
128.25
6.75
.00
.00
.00
23151
STATE PREMARITAL TRAINING
.00
.00
480.00
480.00
.00
.00
.00
.00
23160
MVD STATE REGISTRATIONS
.00
.00
34,041.87
34,041.87
.00
.00
.00
.00
23163
EIVS NOTICE STATE
.00
.00
750.00
750.00
.00
.00
.00
.00
23165
MVD RENEWALS
.00
.00
70,879.55
70,879.55
.00
.00
.00
.00
23168
Electric Vehicle Fee
.00
.00
2,700.00
2,700.00
.00
.00
.00
.00
23169
TRANSPORT MOD E-H FEE
.00
.00
.00
.00
.00
.00
.00
.00
23170
MVD TITLE APPL STATE
.00
.00
4,515.50
4,515.50
.00
.00
.00
.00
23175
RETIREMENT
.00
.00
.00
.00
.00
.00
.00
.00
23300
NOTARY COMMISSIONS
-10.00
.00
30.00
35.00
.00
.00
.00
-5.00
23405
GUN PERMIT SAFETY
.00
.00
.00
.00
.00
.00
.00
.00
SUB-TOTAL ***
-10.00
.00
225,292.08
219,702.32
5,594.76
.00
.00
-5.00
24000
DUE TO COUNTY TRUSTEE
24110
BUSINESS TAX DUE COUNTY
.00
.00
1,368.40
1,368.40
.00
.00
.00
.00
24120
BEER TAX
.00
.00
19,652.49
18,669.87
982.62
.00
.00
.00
24130
COUNTY WHEEL TAX
.00
.00
87,173.10
82,814.45
4,358.65
.00
.00
.00
24170
HOTEL/MOTEL TAX
.00
.00
8,721.05
8,568.72
152.33
.00
.00
.00
24210
MARRIAGE LICENSE COUNTY
.00
.00
90.00
85.50
4.50
.00
.00
.00
24220
BEER APPLICATION
.00
.00
.00
.00
.00
.00
.00
.00
24221
BEER PERMIT
.00
.00
42.00
39.90
2.10
.00
.00
.00
Page 13 of 124
Printed: 10/19/2026
HICKMAN COUNTY CLERK
Page 2
GENERAL LEDGER - FINANCIAL REPORT
MONTH FORMAT
FISCAL YEAR 2027 - PERIOD ENDING 07/31/2026
BEGINNING
ACCT
DESCRIPTION
BALANCE
GENERAL
RECEIPTS
DISBURSEMENTS
COMMISSIONS
TRANSFERS IN
TRANSFERS OUT
ENDING BALANCE
24295
Racetrack License Fee
.00
.00
.00
.00
.00
.00
.00
.00
24296
Racetrack Renewal Fee
.00
.00
.00
.00
.00
.00
.00
.00
24490
OTHER COUNTY COLLECTIONS
.00
.00
.00
.00
.00
.00
.00
.00
24492
HELPING SCHOOLS TAG
.00
.00
65.43
65.43
.00
.00
.00
.00
*** SUB-TOTAL ***
.00
.00
117,112.47
111,612.27
5,500.20
.00
.00
.00
26000
DUE TO LITIGANTS, HEIRS, & OTHERS
26010
ML Specialty Certificate
.00
.00
.00
.00
.00
.00
.00
.00
26315
ORGAN DONOR DONATIONS
.00
.00
67.75
67.75
.00
.00
.00
.00
26401
CREDIT CARD FEES BIS
.00
.00
1,126.75
1,126.75
.00
.00
.00
.00
26405
CREDIT CARD BANK
.00
.00
3,301.52
3,301.52
.00
.00
.00
.00
26920
NOTARY SEAL
.00
.00
.00
.00
.00
.00
.00
.00
26991
OVERPAYMENT/REFUND
.00
.00
.00
.00
.00
.00
.00
.00
26999
OVER & SHORT
.00
.00
.00
.00
.00
.00
.00
.00
*** SUB-TOTAL ***
.00
.00
4,496.02
4,496.02
.00
.00
.00
.00
29900
FEE & COMMISSION ACCOUNT
29890
PENNY ADJ ACCT
.00
.00
.00
.00
.00
.00
.00
.00
29900
CLERK'S MISC FEES
-250.00
.00
15,880.83
26,975.79
-11,094.96
.00
.00
-250.00
29901
COMPUTER CLERK FEE
.00
.00
105.00
105.00
.00
.00
.00
.00
29902
NSF CHECKS
.00
.00
.00
.00
.00
.00
.00
.00
29955
EIVS NOTICE COUNTY
.00
.00
270.00
270.00
.00
.00
.00
.00
29957
EARMARK TITLE LOCAL 3
.00
.00
1,761.00
1,761.00
.00
.00
.00
.00
*** SUB-TOTAL
-250.00
.00
18,016.83
29,111.79
-11,094.96
.00
.00
-250.00
*** TOTAL
-260.00
.00
364,917.40
364,922.40
.00
.00
.00
-255.00
Page 14 of 124
Printed: 10/19/2026
HICKMAN COUNTY CLERK
Page 3
GENERAL LEDGER - FINANCIAL REPORT
MONTH FORMAT
FISCAL YEAR 2027 - PERIOD ENDING 07/31/2026
BEGINNING
ACCT DESCRIPTION
BALANCE
GENERAL
RECEIPTS DISBURSEMENTS
COMMISSIONS
TRANSFERS IN TRANSFERS OUT ENDING BALANCE
SUMMARY OF ASSETS:
CASH ON HAND
250.00
250.00
FIRST FARMERS & MERCHANT BANK
10.00
5.00
FIRST NATIONAL BANK
.00
.00
CREDIT CARDS
.00
.00
HOTEL MOTEL RECEIVABLE
.00
.00
TITLE GIFT VOUCHER
.00
.00
RENEWAL GIFT VOUCHER
.00
.00
*** TOTAL ***
260.00
255.00
THIS REPORT IS SUBMITTED IN ACCORDANCE WITH REQUIREMENTS OF SECTION 5-8-505, AND/OR 67-5-1902, TENNESSEE
CODE ANNOTATED, AND TO THE BEST OF MY KNOWLEDGE AND BELEIF ACCURATELY REFLECTS TRANSACTIONS OF THIS
OFFICE FOR THE PERIOD ENDING JULY 31 2026
COUNTY
CLERK
10/20/2020
(Signature)
(Date)
(Title)
HICKMAN
EXPIRIENCE
This report is to be filed with the County Executive and County Clerk.
Page 15 of 124
Printed: 10/19/2026
HICKMAN COUNTY CLERK
Page 1
GENERAL LEDGER FINANCIAL REPORT
MONTH FORMAT
FISCAL YEAR 2027 PERIOD ENDING 08/31/2026
BEGINNING
ACCT
DESCRIPTION
BALANCE
GENERAL
RECEIPTS
DISBURSEMENTS
COMMISSIONS
TRANSFERS IN
TRANSFERS OUT
ENDING BALANCE
21000
CURRENT LIABILITIES
*** SUB-TOTAL ***
.00
.00
.00
.00
.00
.00
.00
.00
22000
OTHER LIABILITIES
22100
BUSINESS TAX REVENUE/GROSS REC
.00
.00
.00
.00
.00
.00
.00
.00
22101
BUSINESS TAX INTEREST
.00
.00
.00
.00
.00
.00
.00
.00
22102
BUSINESS TAX PENALTY
.00
.00
.00
.00
.00
.00
.00
.00
22103
BUSINESS TAX ADJUSTMENTS
.00
.00
.00
.00
.00
.00
.00
.00
22500
BUSINESS TAX STATE GROSS
.00
.00
.00
.00
.00
.00
.00
.00
22501
BUSINESS TAX STATE INTEREST
.00
.00
.00
.00
.00
.00
.00
.00
22502
BUSINESS TAX STATE PENALTY
.00
.00
.00
.00
.00
.00
.00
.00
22503
BUSINESS TAX STATE ADJUSTS
.00
.00
.00
.00
.00
.00
.00
.00
*** SUB-TOTAL ***
.00
.00
.00
.00
.00
.00
.00
.00
23000
DUE TO STATE OF TENNESSEE
23110
BUSINESS TAX DUE STATE
.00
.00
.00
.00
.00
.00
.00
.00
23130
STATE SALES TAX AUTO
.00
.00
78,239.93
74,327.93
3,912.00
.00
.00
.00
23131
STATE SALES TAX LOCAL
.00
.00
6,918.02
6,572.12
345.90
.00
.00
.00
23132
SALES TAX BOAT
.00
.00
3,922.80
3,726.66
196.14
.00
.00
.00
23133
SALES TAX BOAT LOCAL
.00
.00
536.25
509.44
26.81
.00
.00
.00
23134
AUTO STATE SINGLE ARTICLE
.00
.00
3,487.00
3,312.65
174.35
.00
.00
.00
23135
BOAT STATE SINGLE ARTICLE
.00
.00
193.36
183.69
9.67
.00
.00
.00
23136
SALES TAX AUTO LOCAL SURCHARGE
.00
.00
.00
.00
.00
.00
.00
.00
23137
SALES TAX BOAT LOCAL SURCHARGE
.00
.00
.00
.00
.00
.00
.00
.00
23145
MFG HOME INSTALLATION PERMITS
.00
.00
.00
.00
.00
.00
.00
.00
23150
MARRIAGE LICENSE STATE
.00
.00
120.00
114.00
6.00
.00
.00
.00
23151
STATE PREMARITAL TRAINING
.00
.00
300.00
300.00
.00
.00
.00
.00
23160
MVD STATE REGISTRATIONS
.00
.00
42,626.63
42,626.63
.00
.00
.00
.00
23163
EIVS NOTICE STATE
.00
.00
750.00
750.00
.00
.00
.00
.00
23165
MVD RENEWALS
.00
.00
59,717.55
59,717.55
.00
.00
.00
.00
23168
Electric Vehicle Fee
.00
.00
2,900.00
2,900.00
.00
.00
.00
.00
23169
TRANSPORT MOD E-H FEE
.00
.00
.00
.00
.00
.00
.00
.00
23170
MVD TITLE APPL STATE
.00
.00
4,119.50
4,119.50
.00
.00
.00
.00
23175
RETIREMENT
.00
.00
.00
.00
.00
.00
.00
.00
23300
NOTARY COMMISSIONS
-5.00
.00
25.00
25.00
.00
.00
.00
-5.00
23405
GUN PERMIT SAFETY
.00
.00
.00
.00
.00
.00
.00
.00
SUB-TOTAL
-5.00
.00
203,856.04
199,185.17
4,670.87
.00
.00
-5.00
24000
DUE TO COUNTY TRUSTEE
24110
BUSINESS TAX DUE COUNTY
.00
.00
696.90
696.90
.00
.00
.00
.00
24120
BEER TAX
.00
.00
19,069.75
18,116.26
953.49
.00
.00
.00
24130
COUNTY WHEEL TAX
.00
.00
77,001.06
73,151.01
3,850.05
.00
.00
.00
24170
HOTEL/MOTEL TAX
.00
.00
7,482.66
7,332.83
149.83
.00
.00
.00
24210
MARRIAGE LICENSE COUNTY
.00
.00
80.00
76.00
4.00
.00
.00
.00
24220
BEER APPLICATION
.00
.00
.00
.00
.00
.00
.00
.00
24221
BEER PERMIT
.00
.00
.00
.00
.00
.00
.00
.00
Page 16 of 124
Printed: 10/19/2026
HICKMAN COUNTY CLERK
Page 2
GENERAL LEDGER - FINANCIAL REPORT
MONTH FORMAT
FISCAL YEAR 2027 - PERIOD ENDING 08/31/2026
BEGINNING
ACCT
DESCRIPTION
BALANCE
GENERAL
RECEIPTS
DISBURSEMENTS
COMMISSIONS
TRANSFERS IN
TRANSFERS OUT
ENDING BALANCE
24295
Racetrack License Fee
.00
.00
.00
.00
.00
.00
.00
.00
24296
Racetrack Renewal Fee
.00
.00
.00
.00
.00
.00
.00
.00
24490
OTHER COUNTY COLLECTIONS
.00
.00
.00
.00
.00
.00
.00
.00
24492
HELPING SCHOOLS TAG
.00
.00
.00
.00
.00
.00
.00
.00
*** SUB-TOTAL ***
.00
.00
104,330.37
99,373.00
4,957.37
.00
.00
.00
26000
DUE TO LITIGANTS, HEIRS, & OTHERS
26010
ML Specialty Certificate
.00
.00
.00
.00
.00
.00
.00
.00
26315
ORGAN DONOR DONATIONS
.00
.00
109.00
109.00
.00
.00
.00
.00
26401
CREDIT CARD FEES BIS
.00
.00
986.00
986.00
.00
.00
.00
.00
26405
CREDIT CARD - BANK
.00
.00
2,869.48
2,869.48
.00
.00
.00
.00
26920
NOTARY SEAL
.00
.00
.00
.00
.00
.00
.00
.00
26991
OVERPAYMENT/REFUND
.00
.00
.00
.00
.00
.00
.00
.00
26999
OVER & SHORT
.00
.00
.00
.00
.00
.00
.00
.00
*** SUB-TOTAL ***
.00
.00
3,964.48
3,964.48
.00
.00
.00
.00
29900
FEE & COMMISSION ACCOUNT
29890
PENNY ADJ ACCT
.00
.00
.00
.00
.00
.00
.00
.00
29900
CLERK'S MISC FEES
-250.00
.00
14,337.24
23,965.48
-9,628.24
.00
.00
-250.00
29901
COMPUTER CLERK FEE
.00
.00
78.00
78.00
.00
.00
.00
.00
29902
NSF CHECKS
.00
.00
.00
.00
.00
.00
.00
.00
29955
EIVS NOTICE COUNTY
.00
.00
365.00
365.00
.00
.00
.00
.00
29957
EARMARK TITLE LOCAL 3
.00
.00
1,659.00
1,659.00
.00
.00
.00
.00
*** SUB-TOTAL
-250.00
.00
16,439.24
26,067.48
-9,628.24
.00
.00
-250.00
TOTAL
-255.00
.00
328,590.13
328,590.13
.00
.00
.00
-255.00
Page 17 of 124
Printed: 10/19/2026
HICKMAN COUNTY CLERK
Page 3
GENERAL LEDGER - FINANCIAL REPORT
MONTH FORMAT
FISCAL YEAR 2027 - PERIOD ENDING 08/31/2026
BEGINNING
ACCT DESCRIPTION
BALANCE
GENERAL
RECEIPTS
DISBURSEMENTS
COMMISSIONS
TRANSFERS IN TRANSFERS OUT ENDING BALANCE
SUMMARY OF ASSETS:
CASH ON HAND
250.00
250.00
FIRST FARMERS & MERCHANT BANK
5.00
5.00
FIRST NATIONAL BANK
.00
.00
CREDIT CARDS
.00
.00
HOTEL MOTEL RECEIVABLE
.00
.00
TITLE GIFT VOUCHER
.00
.00
RENEWAL GIFT VOUCHER
.00
.00
*** TOTAL ***
255.00
255.00
THIS REPORT IS SUBMITTED IN ACCORDANCE WITH REQUIREMENTS OF SECTION 5-8-505, AND/OR 67-5-1902, TENNESSEE
CODE ANNOTATED, AND TO THE BEST OF MY KNOWLEDGE AND BELEIF ACCURATELY REFLECTS TRANSACTIONS OF THIS
OFFICE FOR THE PERIOD ENDING AUGUST 31, 2026.
COUNTY CLERK
10/19/2026
(Signature)
(Date)
(Title)
HICKUN SEAL
This report is to be filed with the County Executive and County Clerk.
Page 18 of 124
Printed: 10/19/2026
HICKMAN COUNTY CLERK
Page 1
GENERAL LEDGER FINANCIAL REPORT
MONTH FORMAT
FISCAL YEAR 2027 PERIOD ENDING 09/30/2026
BEGINNING
ACCT
DESCRIPTION
BALANCE
GENERAL
RECEIPTS
DISBURSEMENTS
COMMISSIONS
TRANSFERS IN
TRANSFERS OUT
ENDING BALANCE
21000
CURRENT LIABILITIES
*** SUB-TOTAL ***
.00
.00
.00
.00
.00
.00
.00
.00
22000
OTHER LIABILITIES
22100
BUSINESS TAX REVENUE/GROSS REC
.00
.00
.00
.00
.00
.00
.00
.00
22101
BUSINESS TAX INTEREST
.00
.00
.00
.00
.00
.00
.00
.00
22102
BUSINESS TAX PENALTY
.00
.00
.00
.00
.00
.00
.00
.00
22103
BUSINESS TAX ADJUSTMENTS
.00
.00
.00
.00
.00
.00
.00
.00
22500
BUSINESS TAX STATE GROSS
.00
.00
.00
.00
.00
.00
.00
.00
22501
BUSINESS TAX STATE INTEREST
.00
.00
.00
.00
.00
.00
.00
.00
22502
BUSINESS TAX STATE PENALTY
.00
.00
.00
.00
.00
.00
.00
.00
22503
BUSINESS TAX STATE ADJUSTS
.00
.00
.00
.00
.00
.00
.00
.00
*** SUB-TOTAL
.00
.00
.00
.00
.00
.00
.00
.00
23000
DUE TO STATE OF TENNESSEE
23110
BUSINESS TAX DUE STATE
.00
.00
.00
.00
.00
.00
.00
.00
23130
STATE SALES TAX AUTO
.00
.00
114,090.19
108,385.68
5,704.51
.00
.00
.00
23131
STATE SALES TAX LOCAL
.00
.00
8,149.99
7,742.49
407.50
.00
.00
.00
23132
SALES TAX BOAT
.00
.00
150.50
142.98
7.52
.00
.00
.00
23133
SALES TAX BOAT LOCAL
.00
.00
59.15
56.19
2.96
.00
.00
.00
23134
AUTO STATE SINGLE ARTICLE
.00
.00
4,290.56
4,076.03
214.53
.00
.00
.00
23135
BOAT STATE SINGLE ARTICLE
.00
.00
.00
.00
.00
.00
.00
.00
23136
SALES TAX AUTO LOCAL SURCHARGE
.00
.00
.00
.00
.00
.00
.00
.00
23137
SALES TAX BOAT LOCAL SURCHARGE
.00
.00
.00
.00
.00
.00
.00
.00
23145
MFG HOME INSTALLATION PERMITS
.00
.00
.00
.00
.00
.00
.00
.00
23150
MARRIAGE LICENSE STATE
.00
.00
300.00
285.00
15.00
.00
.00
.00
23151
STATE PREMARITAL TRAINING
.00
.00
840.00
840.00
.00
.00
.00
.00
23160
MVD STATE REGISTRATIONS
.00
.00
34,937.23
34,937.23
.00
.00
.00
.00
23163
EIVS NOTICE STATE
.00
.00
625.00
625.00
.00
.00
.00
.00
23165
MVD RENEWALS
.00
.00
60,180.30
60,180.30
.00
.00
.00
.00
23168
Electric Vehicle Fee
.00
.00
3,400.00
3,400.00
.00
.00
.00
.00
23169
TRANSPORT MOD E-H FEE
.00
.00
.00
.00
.00
.00
.00
.00
23170
MVD TITLE APPL STATE
.00
.00
4,504.50
4,504.50
.00
.00
.00
.00
23175
RETIREMENT
.00
.00
.00
.00
.00
.00
.00
.00
23300
NOTARY COMMISSIONS
-5.00
.00
40.00
40.00
.00
.00
.00
-5.00
23405
GUN PERMIT SAFETY
.00
.00
.00
.00
.00
.00
.00
.00
*** SUB-TOTAL
-5.00
.00
231,567.42
225,215.40
6,352.02
.00
.00
-5.00
24000
DUE TO COUNTY TRUSTEE
24110
BUSINESS TAX DUE COUNTY
.00
.00
1,467.93
1,467.93
.00
.00
.00
.00
24120
BEER TAX
.00
.00
16,811.42
15,970.85
840.57
.00
.00
.00
24130
COUNTY WHEEL TAX
.00
.00
77,047.77
73,195.38
3,852.39
.00
.00
.00
24170
HOTEL/MOTEL TAX
.00
.00
6,836.50
6,494.68
341.82
.00
.00
.00
24210
MARRIAGE LICENSE COUNTY
.00
.00
200.00
190.00
10.00
.00
.00
.00
24220
BEER APPLICATION
.00
.00
250.00
237.50
12.50
.00
.00
.00
24221
BEER PERMIT
.00
.00
.00
.00
.00
.00
.00
.00
Page 19 of 124
Printed: 10/19/2026
HICKMAN COUNTY CLERK
Page 2
GENERAL LEDGER - FINANCIAL REPORT
MONTH FORMAT
FISCAL YEAR 2027 - PERIOD ENDING 09/30/2026
BEGINNING
ACCT
DESCRIPTION
BALANCE
GENERAL
RECEIPTS
DISBURSEMENTS
COMMISSIONS
TRANSFERS IN
TRANSFERS OUT
ENDING BALANCE
24295
Racetrack License Fee
.00
.00
.00
.00
.00
.00
.00
.00
24296
Racetrack Renewal Fee
.00
.00
.00
.00
.00
.00
.00
.00
24490
OTHER COUNTY COLLECTIONS
.00
.00
.00
.00
.00
.00
.00
.00
24492
HELPING SCHOOLS TAG
.00
.00
.00
.00
.00
.00
.00
.00
*** SUB-TOTAL
.00
.00
102,613.62
97,556.34
5,057.28
.00
.00
.00
26000
DUE TO LITIGANTS, HEIRS, & OTHERS
26010
ML Specialty Certificate
.00
.00
.00
.00
.00
.00
.00
.00
26315
ORGAN DONOR DONATIONS
.00
.00
89.00
89.00
.00
.00
.00
.00
26401
CREDIT CARD FEES BIS
.00
.00
939.50
939.50
.00
.00
.00
.00
26405
CREDIT CARD - BANK
.00
.00
3,248.93
3,248.93
.00
.00
.00
.00
26920
NOTARY SEAL
.00
.00
.00
.00
.00
.00
.00
.00
26991
OVERPAYMENT/REFUND
.00
.00
.00
.00
.00
.00
.00
.00
26999
OVER & SHORT
.00
.00
.00
.00
.00
.00
.00
.00
*** SUB-TOTAL ***
.00
.00
4,277.43
4,277.43
.00
.00
.00
.00
29900
FEE & COMMISSION ACCOUNT
29890
PENNY ADJ ACCT
.00
.00
.00
.00
.00
.00
.00
.00
29900
CLERK'S MISC FEES
-250.00
1.00
14,774.23
26,182.53
-11,409.30
.00
.00
-250.00
29901
COMPUTER CLERK FEE
.00
.00
42.00
42.00
.00
.00
.00
.00
29902
NSF CHECKS
.00
.00
.00
.00
.00
.00
.00
.00
29955
EIVS NOTICE COUNTY
.00
.00
255.00
255.00
.00
.00
.00
.00
29957
EARMARK TITLE LOCAL 3
.00
.00
1,857.00
1,857.00
.00
.00
.00
.00
*** SUB-TOTAL ***
-250.00
1.00
16,928.23
28,336.53
-11,409.30
.00
.00
-250.00
TOTAL
-255.00
1.00
355,386.70
355,385.70
.00
.00
.00
-255.00
Page 20 of 124
Printed: 10/19/2026
HICKMAN COUNTY CLERK
Page 3
GENERAL LEDGER - FINANCIAL REPORT
MONTH FORMAT
FISCAL YEAR 2027 - PERIOD ENDING 09/30/2026
BEGINNING
ACCT DESCRIPTION
BALANCE
GENERAL
RECEIPTS
DISBURSEMENTS:
COMMISSIONS
TRANSFERS IN TRANSFERS OUT ENDING BALANCE
SUMMARY OF ASSETS:
CASH ON HAND
250.00
250.00
FIRST FARMERS & MERCHANT BANK
5.00
5.00
FIRST NATIONAL BANK
.00
.00
CREDIT CARDS
.00
.00
HOTEL MOTEL RECEIVABLE
.00
.00
TITLE GIFT VOUCHER
.00
.00
RENEWAL GIFT VOUCHER
.00
.00
*** TOTAL ***
255.00
255.00
THIS REPORT IS SUBMITTED IN ACCORDANCE WITH REQUIREMENTS OF SECTION 5-8-505, AND/OR 67-5-1902, TENNESSEE
CODE ANNOTATED, AND TO THE BEST OF MY KNOWLEDGE AND BELEIF ACCURATELY REFLECTS TRANSACTIONS OF THIS
OFFICE FOR THE PERIOD ENDING SEPTEMBER 30, 2026.
COUNTY
CLERK
10/19/2024
(Signature)
(Date)
(Title)
SEAL
This report is to be filed with the County Executive and County Clerk.
Page 21 of 124
TRUSTEE QUARTERLY
Template Name: LGC RDB Report
Hickman County Trustee
User:
Lisa Hellmann
Created By:
LGC
RDB Report
Date/Time:
10/1/2026 1:58 PM
September 2026 Thru September 2026
Page 1 of 3
Dept Description
Beginning Balance
Adjustments
Receipts
Transfers In
Disbursements
Transfers Out
Commisions
Ending Balance
101
General
-3,049,053.64
0.00
-1,392,853.06
0.00
2,227,850.45
0.00
10,936.26
-2,203,119.99
118
Ambulance Service
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
122
Drug Control Fines
-183,095.95
0.00
-10,978.60
0.00
543.65
0.00
0.00
-193,530.90
125
Adequate Facilities/Dev Tax
-1,035,194.29
0.00
-35,581.00
0.00
0.00
0.00
355.81
-1,070,419.48
127
American Rescue Plan Act
-66,509.17
0.00
0.00
0.00
0.00
0.00
0.00
-66,509.17
131
Highway/Public Works
-373,361.64
0.00
-244,045.77
0.00
292,733.44
0.00
2,525.55
-322,148.42
141
General Purpose School
-4,837,787.86
0.00
-3,221,611.10
0.00
2,913,740.35
0.00
4,757.39
-5,140,901.22
142
School Federal Projects
-464,423.03
0.00
-166,552.72
0.00
314,847.20
0.00
0.00
-316,128.55
143
Central Cafeteria
-320,850.94
0.00
-294,121.95
0.00
257,502.82
0.00
0.00
-357,470.07
151
General Debt Service
-5,026,182.05
0.00
-98,240.43
0.00
16,761.27
0.00
996.31
-5,106,664.90
156
Education Debt Service
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
171
General Capital Projects
-995,044.64
0.00
-21,755.00
0.00
41,420.00
0.00
0.00
-975,379.64
207
Solid Waste Disposal
-735,377.64
0.00
-352,705.11
0.00
198,666.19
0.00
3,424.92
-885,991.64
263
Self-Insurance
-454,031.45
0.00
0.00
0.00
124,963.21
0.00
0.00
-329,068.24
Page 22 of 124
Template Name: LGC RDB Report
Hickman County Trustee
User:
Lisa Hellmann
Created By:
LGC
RDB Report
Date/Time:
10/1/2026 1:58 PM
September 2026 Thru September 2026
Page 2 of 3
351
Cities Sales Tax
0.00
0.00
-89,330.21
0.00
88,436.91
0.00
893.30
0.00
921
Payroll Clearing Account 2
-9,286.50
0.00
-273,349.52
0.00
272,450.11
0.00
0.00
-10,185.91
21100
Accounts Payable
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
22200
This Account Is No Longer In Use
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
28310
Undistributed Taxes
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
28311
Undistributed Taxes Collected In Advance
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
29900
Fee/Commission Account
0.00
0.00
23,889.54
0.00
0.00
0.00
-23,889.54
0.00
-17,550,198.80
0.00
-6,177,234.93
0.00
6,749,915.60
0.00
0.00
-16,977,518.13
Page 23 of 124
Template Name: LGC RDB Report
Hickman County Trustee
User:
Lisa Hellmann
Created By:
LGC
RDB Report
Date/Time:
10/1/2026 1:58 PM
September 2026 Thru September 2026
Page 3 of 3
Summary Of Assets
Beginning Balance
Ending Balance
11120 Cash On Hand
500.00
500.00
11130 Cash In Bank
9,100,734.30
9,049,368.06
11300 Investments
8,834,013.58
8,847,199.96
11410 Accounts Receivable
0.00
11,588.00
11440 Due From Other Funds
0.00
0.00
14310 Undistributed Warrants
-385,049.08
-931,137.89
17,550,198.80
16,977,518.13
This Report is Submitted In Accordance With Requirements Of Section S-8-505, And/Or 67-5-
1902, Tennessee Code unnotated, And to The Best Of My Knowledge And Belief Accurately
Reflects J.BHan Transactions Of This Office For The Period Ended September 2026.
10/1/2026
(Date)
Trustee
Page 24 of 124
Hickman County Sheriff's Office
Quarterly Report Fees and Jail Population
General Fund (101)
Amount
Jul-26
$57,934.76
Aug-26
$32,643.55
Sep-26
$25,851.29
Total
$116,429.60
Drug Fund (122)
Amount
Jul-26
$14,345.19
Aug-26
$4,247.00
Sep-26
$6,252.00
Total for Drug Fund (122)
$24,844.19
Jail Population
Monthly Average
Jul-26
127
Aug-26
123
Sep-26
125
Page 25 of 124
OCTOBER 2026 COMMITTEE REPORTS
PLANNING COMMISSION
SOLID WASTE COMMITTEE
HEALTH SAFETY & PROPERTIES COMMITTEE
FINANCE COMMITTEE
BUDGET, FINANCE & HUMAN RESOURCES
COMMITTEE
HEALTH FOUNDATION
AGRICULTURAL EXTENSION COMMITTEE
PUBLIC RECORDS COMMITTEE
ECONOMIC AND COMMUNITY
DEVELOPMENT
BOARD OF ZONING APPEALS
INDUSTRIAL BOARD
LIBRARY BOARD
OPIOID SETTLEMENT BOARD
BEER BOARD
OTHER
Page 26 of 124
HICKMAN COUNTY PLANNING COMMISSION
OCTOBER 6ᵀᴴ, 2026
MINUTES
6:30 PM
The Hickman County Planning Commission met on the above date and time at the Hickman County
Justice Center.
1. Call to order by Chairperson
2. Roll Call: Nine members were present: Dan Mecklenborg, Andy Maddox, Jeff church, Tommy
Capps, Tony Taylor, Eddie Boone, Jim Tanner, Ethan Hudgins, and Jason Carter. Also present:
Amanda Harrington (Planning Advisor), Brooke Smith (Chief Deputy Building Commissioner),
and Monica Owsley (Administrative Assistant).
3. Election of Officials: Mayor Chilton opened the floor for nominations.
Andy Maddox made the motion to nominate Dan Mecklenborg for Chair. Eddie Boone
seconded the motion. Jim Tanner made the motion for nominations to cease. Eddie Boone
seconded the motion. Both motions approved unanimously.
Jim Tanner made the motion to nominate Eddie Boone for Vice Chair. Tony Taylor seconded
the motion. Jim Tanner made the motion for nominations to cease. Dan Mecklenborg
seconded the motion. Jim Tanner made the motion for nominations to cease. Eddie Boone
seconded the motion. Both motions approved unanimously.
4. Call for approval of minutes for the June 2ⁿᵈ, 2026, meeting: Tommy Capps made the motion to
approve minutes. Eddie Boone seconded the motion. Motion carried.
5. Call for approval of agenda for the October 6ᵗʰ, 2026, meeting: Eddie Boone made the motion
to approve agenda. Tommy Capps seconded the motion. Motion carried.
6. Public Comments: None
1
Page 27 of 124
7. Old Business: None
8. New Business:
A. A request, by Mark Popadic, for Traceland Development, for final plat review of property
located at 10478 New Hope Rd, in Bon Aqua, TN (Map 020, Parcel 040.00). Property is
zoned C-1 General Commercial District.
Jason Carter made the motion to approve final site plan. Jim Tanner seconded the
motion. (9 - Yes, 0 - No, 2 - Absent).
9. Chairperson, Director, and Planner Report: A joint training session, with the Town of
Centerville, will be conducted by Adam McCormick, on October 27th, 2026, from 5-7pm.
There was a short discussion regarding data center regulations. Jim Tanner will send
information he has received on data centers to Planning staff to share with Planning
Commission members. Amanda Harrington will also send data center documents she has
prepared for other clients for the next meeting.
10. Announcements: None.
11. Adjournment: Jason Carter made the motion to adjourn. Eddie Boone seconded the motion.
Meeting adjourned.
2
Page 28 of 124
Hickman County Solid Waste Committee
HICKMAN COUNTY SOLID WASTE COMMITTEE
MEETING MINUTES
October 5, 2026, 5:00 p.m.
CALL TO ORDER AND ROLL CALL
The committee had no sitting chair. Director Jordan Sachs called the meeting to order, called the roll, and opened
nominations for chairman.
Members present were Shelley Farinato, Tony Essary, Steve Gianakos, Dusty Jordan, Devin Pickard, Steve
Anglin, and Alderman Becki Bates. Nick Bentley was absent. Seven members were present and one was absent.
A quorum was declared.
ELECTION OF CHAIRMAN
Commissioner Gianakos nominated Commissioner Dusty Jordan. Commissioner Essary seconded the nomination.
Commissioner Pickard moved that nominations cease and that Commissioner Jordan be elected chairman by
acclamation. The motion carried. Commissioner Dusty Jordan was elected chairman.
ELECTION OF VICE CHAIRMAN
The Chairman opened nominations for vice chairman. Commissioner Gianakos nominated Commissioner
Farinato. The nomination was seconded by Commissioner Pickard. A motion was made that nominations cease
and that the nominee be elected by affirmation. The motion carried. Commissioner Farinato was elected vice
chairman.
APPROVAL OF AGENDA
A motion was made by commissioner Gianakos to approve the agenda. The motion was seconded by Alderman
Bates. The motion carried.
PUBLIC COMMENT
There was no public comment.
APPROVAL OF THE AUGUST 3, 2026 MINUTES
The August 3, 2026 minutes were in the packet. A motion was made by Commissioner Gianakos and seconded
by Commissioner Pickard to approve the minutes. The motion carried.
TRUSTEE'S REPORT
Director Sachs presented the Trustee's September report for Fund 207. Cash receipts were $352,705.11. The
Trustee's ending balance was $885,991.64.
September receipts were commercial and industrial waste collection $41,626.20, residential waste collection
$25,150.37, tipping fees $7,877.80, solid waste disposal fee $265,316.00, interest $1,390.33, lease and rentals
$2,522.00, and sale of recycled materials $8,822.41.
Household bills went out the first week of July. Commercial bills are planned to go out in january. Seventy-six
percent of household bills were resolved on time. Last year, 77 percent were resolved on time. The concern had
been that the higher fee would knock the on-time share down. It did not. Revenue is up 22 percent because the fee
is higher.
October 5, 2026
Page 1 of 5
Page 29 of 124
Hickman County Solid Waste Committee
Late penalties are set by Resolution 17-07. A bill one day late draws a $30 fee, then $1 a day until the bill reaches
$180. The Director said the $30 fee draws more complaints than anything else the office does. Members discussed
one-time waivers where the bill went to a former address, including an owner who had been in Chattanooga while
a house was being built here, and where the account had not been late before. The committee has waived that kind
of penalty. One year late fees were waived generally so accounts could catch up.
A vacant home is exempt if the owner signs that no one will live in it for the year. The claim is on the back of the
bill. A low-income exemption, verified by the Trustee, cuts the fee from $110 to $55. About 12.5 percent of
invoices, on the order of 1,500 homes, claim the vacant or low-income exemption. Low-income claims are
verified. Vacant claims generally are not. Last year the commission passed a resolution that will apply 30 penalty
to exempt properties that are not resolved on time this year, because a late exemption otherwise looks like an
unpaid bill. Members discussed checking vacant claims with the Property Assessor. No action was taken.
FINANCE REPORT
Director Sachs presented the September statement of revenues and the statement of expenditures and
encumbrances. The year is about 25 percent complete. Most revenue lines are on track.
Commercial and industrial waste collection is behind budget. The adopted budget includes the
commercial and industrial fee, which is to be billed in January.
Tipping fees are at 23.56 percent of budget. Traffic eased some after the rate increase.
The waste-tire surcharge is $1 per tire new sold in the county, paid by the State to Hickman County. Year
to date, 2,510 tires have been reported, for $2,510.40.
Most expenditure lines are on pace. Line 336, equipment maintenance and repair, is about 75 percent spent or
encumbered. The Director said that is the result of planned work, not a surprise overrun: a trackhoe undercarriage,
restoration of three leaking compactors, and a trackhoe radiator and turbocharger repair. Account detail was in the
packet. Smaller repairs included an idler on the landfill track loader and loader-engine work done in house. He
said the line should settle, and that at the current pace it is not expected to exceed the budget. The compactor work
was done to stop leaks and to put something highly visible at the convenience center. Restoration was done by a
vendor in Coble.
Line 348, postal charges, was underbudgeted. Postage is $0.71. The office mails about 11,000 bills, and second
notices are still to go. Only $5,700 was budgeted. The Director said that was his mistake and that it will have to be
resolved before the end of the year.
TONNAGE REPORT
Director Sachs presented the September tonnage report, with August behind it. Class I is what is loaded into
trailers at Skyview and shipped to a landfill in another county. Class III/IV is building material and furniture
buried in Hickman County.
Class I shipped: 1,239.80 tons, against 1,265.45 in September 2025.
Class III/IV buried: 320.36 tons, against 412.86.
Aluminum cans sold: 1.70 tons. Cardboard: 77.94 tons. Mixed glass: 24.37 tons. Oil given to H&H
Recycling: 1.80 tons. Tires: 18.20 tons. Metal: 24.98 tons. Other nonferrous: 1.71 tons. Mixed recycling:
17.48 tons.
Plastic weighed as its own commodity: none in September. August plastic, weighed separately, was 20.57
tons.
Diverted 28.27 percent. Recycled 9.73 percent. Total handled: 1,728.34 tons, against 1,813.02.
October 5, 2026
Page 2 of 5
Page 30 of 124
Hickman County Solid Waste Committee
Class I by site was: Centerville 995.86 tons, East 162.67, Fourway 32.55, Pinewood 20.93, and Shady Grove
27.79. Centerville includes the city's waste. East is the busiest remote site. Fourway, Pinewood, and Shady Grove
usually stay under 35 tons a month.
Mixed recycling is a new pilot. Waste Management is taking a load of four or five bales of plastic bottles and
jugs, with the rest cardboard, including rougher cardboard with paper in it. Six bales of plastic went out that way
in September. The department has no small scale to weigh those bales apart from the cardboard, so they are not in
the plastic line. The pilot avoids storing fifty bales of plastic and building more storage.
Nonferrous work, including batteries, brass, copper, televisions, and circuit boards, is done by inmate trustees and
shipped in small batches. August nonferrous was 2.94 tons. Revenue on that material can approach cardboard
revenue because the unit price is high. About 77 tons of cardboard brought roughly $7,700 and avoided about
$3,500 in disposal. The nonferrous tons do not avoid disposal on that scale. Diversion, as the State counts it,
includes what is buried in the Class III/IV landfill. The recycling figure is material reused or sold instead of
disposed of.
Class III/IV is down from last September. The Director said Hickman County is no longer the cheapest landfill in
the region for Williamson County, Maury County, and Dickson. Small-truck traffic appears unchanged. Roll-off
traffic is less. He said a later option, if the committee wants it, would be a higher rate on a roll-off and a lower rate
on a pickup, so a resident remodeling is not priced like a hauler. No action was taken.
DIRECTOR'S REPORT
Holiday and next meeting. Columbus Day, Monday, October 12, 2026, is a State holiday. The next meeting is
Monday, November 2, 2026, at 5:00 p.m.
Construction and demolition landfill. The airspace surveys were in the packet. The Director reported 76,858
cubic yards remaining at this time last year and 67,803 cubic yards remaining this year. He estimated five to six
years of capacity at current traffic. Some of the remaining volume is a thin lift on a side slope and will not take a
bulky item, so the figure has some give in it. A compactor obtained from the Sheriff's Office is in use. It has about
1,500 hours. It shreds and compacts, where the track machine tended to float on the waste. It has no cab. Dust is a
problem for the operator, and a cab is being looked at. With compaction dialed in, remaining life might stretch a
couple more years.
Waste Management charges the county $52.89 a ton for Class I disposal. Of that, $1.25 goes to the State. The rate
at the scales for waste brought in by the public is $100 a ton. The inbound rate was set to conserve C&D space
and to balance last year's budget. The county is under a Waste Management contract. The Director stated the term
was five years and that it is an extension, of an original contract from 2005.
Expansion permit. A new disposal area has to be permitted. That means soil and depth-to-water investigation,
and a showing that the area will not pollute. One proposal is in hand from Barge Design Solutions, recommended
by the prior engineer, Jo House, who is retired. The Director said Barge Design Solutions is qualified and was
recommended by our prior engineer when he retired. Director Sachs incicated that his wife works at Barge Design
Solutions in a capacity not related to landfills. Sachs indicated that he would like the committee to have more than
one option so he sought proposals from other engineers. Smith Gardner Engineers intended to submit one by the
time of the meeting but it didn't work out. He expects their proposal in about two weeks and asked to make the
choice at the November meeting.
Perry County. Perry County is leaving the transfer station. The move is taking longer than expected, with issues
in the set-up. Perry signed a ten-year contract with Waste Solutions at $49.25 a ton, a better disposal rate than
Hickman County's current Waste Management rate. Other county directors are asking how that was done. A
October 5, 2026
Page 3 of 5
Page 31 of 124
Hickman County Solid Waste Committee
Waste Solutions representative contacted the Director after Hickman County had already signed with Waste
Management, while Jim Bates was mayor. The Director said title to the county's waste passes to Waste
Management when it leaves the site, so WM or MBI (the hauler) is liable if the waste is not handled as agreed. He
recommended that any future disposal bid keep that title transfer in the specifications.
The budget did not include Perry County waste. Perry hauled here in the first quarter. That left $71,095.33 in
unallocated revenue in 207-48140. The Director recommended a budget amendment moving $56,441.57 to the
disposal line, 207-359, to cover what the county paid Waste Management to dispose of that waste, and leaving the
remaining $14,737.34 unallocated or assigning it to another line. He did not have an amendment for a vote. He
said he could take it to Crystal the next day, and that members may see it at budget committee. Members
discussed whether the committee needed to act now or nearer year end. No motion was made.
TDEC recycling grant. The Director asked authority to apply for two 34-cubic-yard self-contained compactors
and a stationary compactor receiver box for the East Convenience Center. The equipment adds on-site capacity
for plastic bottles and jugs and for cans, and cuts trucking. Electrical conduit is already in place. The same
approach on cardboard at East cut pulls from seven or eight a week to about one every week and a half. Total
equipment cost is $111,500.40. The county match is $22,300.08, which is 20 percent. Inmate trustees with
experience from another county are cleaning plastic and cardboard. The Director hopes that practice gets passed
from one trustee to the next. Cans were described as one of the better materials for the budget, pound for pound.
A motion was made by Commissioner Essary, and seconded by Commissioner Gianakos, to authorize the
Director to apply for the grant at a 20 percent match. The motion carried. There was no opposition.
Current-year billing. The first quarter of fiscal year 2027 is over. Unpaid household bills are delinquent.
Seventy-six percent were resolved on time, against 77 percent last year. Revenue is up 22 percent.
Fiscal year 2026 result. By June 30, 90.23 percent of household solid waste invoices were resolved, meaning
paid or an exemption claimed. Of the amount billed, 12.5 percent was exempted for vacancy, part-time
occupancy, or an income-based exemption.
Judgments. At the end of last fiscal year the county took judgment on about 30 accounts, each with about $2,000
to $4,500 unpaid. Most either took a payment plan or accepted a voluntary judgment. Of the larger group taken to
court, about 60 to 70, one judgment was involuntary. The judgments allow wage garnishment or seizure of
property. That work will cost attorney time. Sarah Nash, brought in by former County Attorney Dan Mecklenburg
because this collection work was outside his experience, is willing to stay on it. The Director will bring a budget
for that work to the November meeting. No action was taken.
Commercial and industrial fee. Resolution 26-19 sets a $120 solid waste fee on each building or unit on
commercial or industrial zoned property. There are about 400. Property exempt from tax will be exempt from the
fee. The Director has a list by district, mostly parcel identification, and will send it to members. Billing is planned
for January.
OLD BUSINESS
Chairman Dusty Jordan briefed the new members on the FAA tract beside the landfill. The county has been after
that federal ground for about twelve years, and longer by some accounts, for disposal after the current C&D area
is used up. It moved once while Marshall Blackman was the House member, then stalled. It was worked with
Congressman Mark Green, who had been on board. After redistricting, Congressman Andy Ogles came in and
made promises. Charlie Hatcher won the Republican primary and has been asked, if elected in November, to push
the transfer and to get the senators on it. One Senate seat will be Hagerty's. The other depends on whether Senator
October 5, 2026
Page 4 of 5
Page 32 of 124
Hickman County Solid Waste Committee
Marsha Blackburn is elected governor. The ground is not in use by the federal government, but the transfer is a
federal matter. The Director has the supporting information pulled together. No action was taken.
NEW BUSINESS
No other new business was brought.
ADJOURNMENT
A motion to adjourn was made and seconded. The motion carried, and the meeting was adjourned.
Respectfully submitted,
Jordan Sachs
Solid Waste Director
October 5, 2026
Page 5 of 5
Page 33 of 124
Main Office
108 College Avenue
HICKMAN
COUNTY
Detention Center
108 College Avenue
Centerville, Tennessee 37033
Centerville, Tennessee 37033
Phone: (931)729-6143
SHERIFF
SHERIFF
Phone: (931)729-6143 Fax:
Fax: (931)729-2491
SHIPPING
HICKMAN COUNTY
OFFICE
(931)729-2491
HICKMAN COUNTY SHERIFF'S OFFICE
Jason Craft, Sheriff
Joseph Cox, Chief Deputy
Health, Safety & Properties Committee
Date: September/2026
Sheriff's Notes:
New Business:
1. 1387 CAD cards/calls
2. Jail population 128
3. Constables need county resolution to be able to run Driver's license and tags through
dispatch
4. Deputy Defrank graduated from the police academy and Deputy Weatherspoon is at
the academy now.
5.
Page 34 of 124
Hickman County/ Health, Safety & Properties Minutes of the Regular Meeting October
5th, 2026
Call to Order The regular meeting of Hickman County Health, Safety & Properties Meeting was
called to order at 6:00PM on October, 5th, 2026, at Justice Center, by Mayor Chris Chilton. The
Secretary, Valerie Woodall, was present.
Roll call was completed by Chris Chilton with the following commissioners present:
Shelly Farinato, Jonathan LaCasse, Ethan Hudgins, Tony Essary, Steve Gianakos, Dusty
Jordan, Zach Bentley, Devin Pickard, Ryan Rogers, Jim Tanner and Steve Anglin.
Absent were: Bob Holt, Nick Bentley, and Garen Graves
11 - Present and 3 - Absent
Election of Chairman Devin Pickard nominated Jim Tanner as Chairman, seconded by Steve
Gianakos. Dusty Jordan made a motion for all nominations to cease, seconded by Devin
Pickard. No opposition was voiced. Jim Tanner was elected chairman by acclamation
Steve Gianakos nominated Tony Essary as vice chair, seconded by Dusty Jordan. Steve Anglin
made a motion for all nominations to cease, seconded by Ryan Rogers. No opposition was
voiced. Tony Essary was elected vice chairman by acclamation
Approval of Agenda Agenda was presented with motion to approve agenda being made by
Steve Gianakos and seconded by Zach Bentley.
All present in favor with none opposed.
Motion carried
Public Comment Jim Tanner opened floor for public comment with no one present for
comment.
Approval of Minutes The minutes of the previous meeting held on August 3rd, 2026 were
approved as distributed. Motion to approve by Steve Gianakos and seconded by Dusty Jordan.
All present in favor with none opposed.
Motion carried
Monthly Reports of Departments
EMS - Director Jessie Woodall
Two reports were read for the months of July and August 2026
Page 35 of 124
EMS made a total of 287 call for the the month of July
Billed $195,507.67
Collected $107,008.94
A motion was made by Tony Essary to adopt financials and was seconded by Shelly
Farinato. All present in favor with none opposed.
Motion carried
EMS made a total of 271 calls for the month of August
Billed $132,296.50
Collected $92,522.07
A motion was made by Tony Essary to adopt financials and was seconded by Steve
Gianakos. All present in favor with none opposed.
Two write-off requests were presented. The first being a 94 year old female on a fixed
income. Insurance paid all but $300 of her bill, requested write-off for $300. She did
complete hardship paperwork.
A motion was made by Dusty Jordan to approve the write-off and was seconded by
Devon Pickard. All present in favor with none opposed.
Motion carried
The second write-off a 1 year old female. Has one parent, completed hardship
paperwork. Requested write-off for the $711.00 bill.
A motion was made by Ryan Rogers to approve the write-off and was seconded by
Jonathan LaCasse. Discussion: In response to an inquiry from Commissioner Steve
Anglin regarding policy guidelines for write-offs, Director Jessie Woodall clarified that a
financial hardship request has to be completed. Noting that after insurance payments,
hardship requests are currently evaluated on a case-by-base basis as there is no single
standardized policy. All present in favor with none opposed.
Motion carried
Director Woodall presented the operational update. It was reported that EMS is
currently operating three employees short, down from four following a recent return,
and that the department remains within its budget.
Director Woodall presented an update on EMS vehicles. The department received a new
ambulance on September 28, 2026, funded by a $305,000 grant, which is expected to
Page 36 of 124
enter service shortly. Additionally, Director Woodall reported that a remounted unit has
been completed and is already in active service.
Sheriff Department- Sheriff Jason Craft
Sheriff Craft presented the department report, noting that one officer recently graduated
from the law enforcement academy and another is currently attending.
Sheriff Craft reported on efforts to assist county constables in obtaining authorization to
run license tags and licences through dispatch, following discussions with 911 Director
April Wilkerson and County Clerk Casey Dorton. Sheriff Craft noted that this will require
a formal resolution passed by the County Commission, as well as sign-off by Dispatch
Chief Danny Roberts. Resolution only has to go through full court.
Sheriff Craft handed out an annual financial revenue report from June 30,2018 through
June 30, 2026. Sheriff Craft explained the report part of the funds stays with the sheriff
office, most goes back to the general fund.
Justice Center, Jail, and Sheriff's Office Camera System Presentation Chief Deputy Cox
presented an operational update regarding security and camera systems across the Justice
Center, Jail, and Sheriff's Office:
Compliance & System Upgrade: Chief Deputy Cox reported that the jail is currently
non-compliant regarding panic buttons. The department is soliciting quotes to replace all
three existing camera systems, add new units, and transition from analog to digital
format. External camera access will require a licensing fee.
Server & Data Storage: To avoid higher recurring cloud costs, the department is
exploring an on-site server solution for facility camera backups and future body camera
storage. After consultation with County IT Director Josh, the server is estimated at
$60,000. Chief Deputy Cox noted body camera storage migration would occur later, as
the county is under contract with its current vendor for three additional years.
Estimated Costs & Financing: Total system replacement and addition across all three
facilities is estimated at approximately $180,000 based on initial vendor quotes. In
response to funding inquiries from Commissioner Tanner, Sheriff Craft noted potential
funding through the smokeless tobacco fund, as well as a vendor option offering 5-year
0% financing.
Connectivity Improvements: In response to inquiries from Commissioner LaCasse
regarding rural signal coverage, Sheriff Craft noted interest in acquiring Starlink service
and a mobile CAD system to improve vehicle connectivity and response time.
Next Steps / Committee Action: The committee agreed to invite a camera system
vendor representative and County IT Josh to present at the next Health, Safety, and
Properties Committee meeting.
Page 37 of 124
EMA- Director Pete Tibbs
Starlink Initiative: EMA is collaborating with 911 Director April on a project to equip all
emergency vehicles with Starlink satellite capabilities. Ongoing monthly subscription
costs are currently being evaluated.
Monthly Report: The EMA monthly report was included in the meeting packet. No
questions were raised by the committee.
FEMA/TEMA Reimbursement: Funding for the FEMA reimbursement grant has been
obligated to TEMA. EMA is currently preparing the required documentation for TEMA to
finalize the reimbursement process.
Staffing Proposal & Job Description: Director Tibbs reopened discussions regarding a
proposed third EMA position, noting that current workloads are unsustainable under
existing staffing levels due to expanding federal, state, and local mandates.
Materials distributed to the committee included a draft job description and justification for
a position focusing on community resilience/VOAD coordination, grant administration,
and floodplain management support.
Commissioner Jim Tanner highlighted the substantial workload associated with
floodplain management and noted that an additional full-time staff member could pursue
additional grants to bring in county revenue. Staff noted that with another full-time
employee, EMA could have pursued at least five additional grants for local first
responders and county needs.
Total estimated cost for salary and benefits for the proposed position is approximately
$70,000. Director Tibbs confirmed in response to Commissioner Essary that funds for
this new position are not currently available within the EMA budget.
In response to commissioner inquiries regarding overtime, Director Tibbs clarified that
while a third full-time employee would reduce routine overtime, it would not eliminate it
entirely due to county events.
Commissioner Anglin requested clarification on part-time staffing. Director Tibbs
explained that the part-time budget is currently divided between two employees (working
16 and 32 hours per week, respectively) to meet operational demands, but warned that
the part-time budget will be exhausted before the end of the year. When asked if the
part-time position could be eliminated if a third full-time position is added, Director Tibbs
noted that while he will follow the committee's direction, the part-time hours remain
necessary.
Commissioner Rogers asked if stepping down from the Rescue Squad Chief duties
would relieve workload pressure. Director Tibbs clarified that he does not log those
hours against his EMA duties and noted that his role as interim chief concludes in
December.
Commissioner Gianakos noted that the previous commission had added approximately
$15,000 to the part-time budget and reallocated salary funds to establish a Deputy
Director position. He recommended that because Director Tibbs reports to the Mayor,
the Mayor should work with EMA to pinpoint the precise operational requirements.
Page 38 of 124
Mayor Chilton stated he instructed Director Tibbs to bring the proposal directly before
the committee so commissioners could review the details, ask questions, and
collaborate on a long-term solution.
Outcome: No formal motion was made. The committee framed the discussion as an initial
proposal. Members were encouraged to visit the EMA offices, review relevant state and
federal mandates, ask additional questions, and continue the discussion at next month's
meeting.
Properties- Mayor Chris Chilton
EMS Station 3: Mayor Chilton reported that ongoing work and coordination regarding EMS
Station 3 are still in progress. (Informational update; no action taken.)
Unfinished Business
There was no unfinished business
New Business
Standardization of Committee Minutes & Agenda Templates: Chair Jim Tanner brought
forward a discussion regarding standardized meeting minute templates previously emailed to
the commissioners.
Background & Justification: Chair Tanner noted that a review of past committee
minutes revealed inconsistent formats, scattered reporting, and missing information,
making attendance and historical actions difficult to track. To establish uniformity,
Hickman County Clerk Casey Dorton provided the Robert's Rules of Order template
currently utilized for full County Commission court meetings, which Chair Tanner
confirmed will now be used for the Health, Safety, and Properties Committee. Chair
Tanner encouraged other committee chairs and secretaries to adopt this standard
template to improve transparency and accessibility for commissioners and the public.
Discussion on Software Integration: Commissioner Gianakos noted that the software
system currently used for full County Commission minutes and iPad workflow could be
expanded to include committee meetings; however, he pointed out that expanding the
system would incur additional costs.
Adjournment Commissioner Steve Gianoaks made the motion to adjourn, seconded by
Commissioner Devin Pickard. The meeting adjourned at 7:13 PM
Chairman:
Secretary:
Page 39 of 124
HICKMAN
H
COUNTY ENFORCEMENT
***
DEPT.
COUNTY
EMERG
ENCY
HICKMAN COUNTY EMA MONTHLY
REPORT
550 Highway 100, Centerville, TN 37033 931-729-6132 (Office)
September
Director: Walter Pete Tibbs
Hickman County Emergency Management
Agency
Monthly Report - September 2026
September focused on emergency response, preparedness, training, volunteer development,
community partnerships, recovery projects, and planning for upcoming events.
Emergency Response
Hickman County EMA responded to 12 calls during September.
EMA continued to provide coordination and support to public safety agencies as needed
throughout the county.
Page 40 of 124
LEPC / Community Preparedness
Hickman County held its LEPC meeting on September 15 at the Emergency Operations
Center.
The meeting brought together representatives from emergency services, law enforcement,
local government, TEMA, healthcare, utilities, nonprofit organizations, businesses, and
community partners.
Topics included floodplain management planning, TACN updates, community
partnerships, emergency preparedness, and current county projects.
Work continues to strengthen the LEPC and expand participation across the county.
The next LEPC meeting is scheduled for December 8 at 10:00 a.m.
Training & Continuing Education
EMR training is currently underway.
Continuing education and additional training opportunities remain ongoing for our
emergency responders.
A new 64-hour Basic Firefighting class will be starting for our volunteer firefighters.
Hickman County hosted the G-402 Incident Command System Overview for Executives
and Senior Officials on September 24 at the EOC.
EMA continues to coordinate training opportunities for local officials, responders,
volunteers, and partner agencies.
EMA Volunteers
EMA met with our new group of volunteers during September.
We are continuing to organize and develop the volunteer program to provide additional
trained personnel during emergencies, community events, and other operations.
Training and opportunities for volunteers to become more involved will continue as the
program grows.
Schools & Community Mental Health Partnership
EMA met with Hickman County Schools and the community mental health team during
September.
There is a strong partnership among our schools, mental health professionals, public
safety agencies, and community partners.
The goal is to maintain strong working relationships so that when someone needs help,
we can work together to connect them with the appropriate resources and support.
FEMA / Winter Storm Fern
EMA continued coordination with TEMA and FEMA on Public Assistance projects
related to Winter Storm Fern.
Work also continued on generator mitigation projects for EMS Stations 1 and 2 and
Centerville Fire Department Station 1.
Page 41 of 124
Community Sheltering & Partnerships
EMA continued working with community centers to establish agreements for facilities
that may be used during emergencies.
Long-term recovery partnerships continue to be developed with Helping Hands, the
American Red Cross, and other community organizations.
Special Events / Planning
EMA continued public-safety planning for several community events, including the National
Banana Pudding Festival, Hickman County Halloween Parade, Recovery Fest, and upcoming
events.
Planning included Incident Action Plans, communications, responder coordination, traffic, safety
considerations, and resource needs.
Banana Pudding Festival
EMA completed the Incident Action Plan for the October 3-4 National Banana Pudding
Festival.
Coordination was conducted with participating public safety agencies and TEMA
regarding operations and resource support.
Hazardous Materials / Environmental Concerns
EMA coordinated with TEMA regarding abandoned IBC totes reported within the county
and appropriate agency responsibilities.
Communications / TACN
EMA continued coordination and information-sharing regarding improvements to the
Tennessee Advanced Communications Network (TACN).
TACN updates were also provided to community and public safety partners during the
September LEPC meeting.
Looking Ahead
October priorities include special-event support, FEMA and mitigation projects, community
shelter agreements, development of the EMA volunteer program, EMR and continuing
education, the new 64-hour Basic Firefighting class, and continued coordination with public
safety and community partners.
Page 42 of 124
Hickman County
Finance Committee Minutes
Tuesday, October 13th, 2026
Meeting called to order by Secretary, Crystal Fitzgerald.
Present: Nick Bentley, Ronald Coates, Steve Gianakos, Dusty Jordan, Marcy Tidwell.
Absent: Chris Chilton and Shelley Farinato.
Election of Chair
Ronald Coates nominates Dusty Jordan as Chair, seconded by Steve Gianakos.
Motion made by Steve Gianakos and seconded by Ronald Coates for nominations to cease
and Dusty Jordan be elected by acclamation. All members present voting yes.
Meeting turned over to Chair Dusty Jordan.
Election of Vice-Chair
Steve Gianakos nominates Nick Bentley as Vice-Chair, seconded by Ronald Coates.
Motion made by Steve Gianakos and seconded by Ronald Coates for nominations to cease
and Nick Bentley be elected by acclamation. All members present voting yes.
Public Comment Period-none
Motion made by Ronald Coates and seconded by Steve Gianakos to approve the agenda.
All members present voting yes.
Motion made by Steve Gianakos and seconded by Nick Bentley to approve minutes for
August 10, 2026. All members present voting yes.
Motion made by Ronald Coates and seconded by Steve Gianakos to approve September
2026 financial report. Nick Bentley-yes, Chris Chilton-absent, Ronald Coates-yes, Shelley
Farinato-absent, Steve Gianakos-yes, Dusty Jordan-yes, and Marcy Tidwell-yes. Motion
passes.
Motion to Adjourn: Steve Gianakos 2nd by Nick Bentley.
Page 43 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 1 of 17
101
General
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
40110
Current Property Tax
11,410,414.00
(260,683.81)
2.28%
950,867.83
(260,683.81)
27,42%
40120
Trustee's Collections Prior Year
210,000.00
(126,520.98)
60.25%
17,500.00
(24,034.19)
137.34%
40125
Trustee's Collections Bankruptcy
200.00
(115.88)
57.94%
16.67
(53.45)
320.70%
40130
Cir Clk/Clk & Master Collections-Pr Yr
85,000.00
(29,307.39)
34.48%
7,083.33
(3,032.50)
42.81%
40140
Interest And Penalty
40,000.00
(10,970.89)
27.43%
3,333.33
(2,332.58)
69.98%
40161
Payments In Lieu Of Taxes T. V. A.
10,000.00
(2,473.61)
24.74%
833.33
(824.55)
98.95%
40162
Payments In Lieu Of Taxes-Local
43,500.00
0.00
0.00%
3,625.00
0.00
0.00%
40163
Payments In Lieu Of Taxes - Other
4,000.00
0.00
0.00%
333.33
0.00
0.00%
40210
Local Option Sales Tax
2,300,000.00
(457,063.87)
19.87%
191,666.67
(229,996.41)
120.00%
40220
Hotel/Motel Tax
65,800.00
(15,901.55)
24,17%
5,483.33
(7,332.83)
133.73%
40250
Litigation Tax General
89,000.00
(15,007.73)
16.86%
7,416.67
(7,340.66)
98.98%
40260
Litigation Tax Special Purpose
12,000.00
(1,879.92)
15.67%
1,000.00
(987.05)
98.71%
40266
Jail Building Fee
85,000.00
(13,282.49)
15.63%
7,083.33
(6,479.73)
91.48%
40267
Litigation Tax-Victim-Offender Medat
5,000.00
(833.41)
16.67%
416.67
(397.12)
95.31%
40270
Business Tax
155,000.00
(18,116.28)
11.69%
12,916.67
(11,992.82)
92.85%
40275
Mixed Drink Tax
2,300.00
(368.00)
16.00%
191.67
(164.00)
85.57%
40320
Bank Excise Tax
55,000.00
0.00
0.00%
4,583.33
0.00
0.00%
40330
Wholesale Beer Tax
195,000.00
(36,786.13)
18.86%
16,250.00
(18,116.26)
111.48%
40390
Other Statutory Local Taxes
4,600.00
0.00
0.00%
383.33
0.00
0.00%
41140
Cable TV Franchise
38,000.00
(7,340.74)
19.32%
3,166.67
0.00
0.00%
41510
Beer Permits
3,200.00
(39.90)
1.25%
266.67
0.00
0.00%
41520
Building Permits
130,000.00
(35,316.00)
27.17%
10,833.33
(16,806.00)
155.13%
42110
Fines
12,000.00
(737.67)
6.15%
1,000.00
(323.47)
32.35%
42120
Officers Costs
5,000.00
(405.17)
8.10%
416.67
(244.15)
58.60%
42141
Drug Court Fees
1,000.00
(27.55)
2.76%
83.33
(27.55)
33.06%
42150
Jall Fees
1,500.00
(171.47)
11.43%
125.00
(141.07)
112.86%
42180
DUI Treatment Fines
800.00
(190.00)
23.75%
66.67
(95.00)
142.50%
42190
Data Entry Fee Circuit Court
2,500.00
(124.00)
4.96%
208.33
(73.00)
35.04%
42280
DUI Treatment Fines
250.00
(47.50)
19.00%
20.83
(47.50)
228.00%
42310
Fines
17,000.00
(3,002.49)
17.66%
1,416.67
(934.34)
65.95%
42320
Officers Costs
40,000.00
(8,244.96)
20.61%
3,333.33
(4,378.54)
131.36%
42330
Games And Fish Fines
200.00
(4.50)
2.25%
16.67
(4.50)
27.00%
42341
Drug Court Fees
6,000.00
(1,245.14)
20.75%
500.00
(632.39)
126.48%
42350
Jail Fees
10,000.00
(1,104.26)
11.04%
833.33
(611.68)
73.40%
42380
DUI Treatment Fines
4,000.00
(475.00)
11.88%
333.33
(285.00)
85.50%
42390
Data Entry Fee General Sessions
13,000.00
(2,989.00)
22.99%
1,083.33
(1,494.00)
137.91%
42410
Fines
200.00
(5.70)
2.85%
16.67
(1.90)
11.40%
42420
Officers Costs
1,400.00
(380.00)
27.14%
116.67
(190.00)
162.86%
Page 44 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 2 of 17
101
General
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
42490
Data Entry Fee Juvenile Court
300.00
(88.00)
29.33%
25.00
(46.00)
184.00%
42530
Data Entry Fee Chancery Court
2,500.00
(1,136.00)
45.44%
208.33
(358.00)
171.84%
42871
Courtroom Security Fee
15,000.00
(856.88)
5.71%
1,250.00
(856.88)
68.55%
42910
Proceeds From Confiscated Property
28,000.00
(27,136.37)
96.92%
2,333.33
(9,723.00)
416.70%
42990
Other Fines, Forfeitures, And Penalties
3,000.00
0.00
0.00%
250.00
0.00
0.00%
43102
Other Employee Benefit
15,000.00
(2,930.00)
19.53%
1,250.00
(1,255.00)
100.40%
43120
Patient Charges
1,000,000.00
(206,026.04)
20.60%
83,333.33
(79,610.00)
95.53%
43350
Copy Fees
11,000.00
(2,364.50)
21.50%
916.67
(1,016.00)
110.84%
43360
Library Fees
1,500.00
(344.05)
22.94%
125.00
(269.55)
215.64%
43365
Archives And Records Management
15,000.00
(2,636.87)
17.58%
1,250.00
(1,260.25)
100.82%
43370
Telephone Commissions
60,000.00
(13,410.14)
22.35%
5,000.00
(3,327.71)
66.55%
43383
Additional Fees Titling and
19,400.00
(3,420.00)
17.63%
1,616.67
(1,659.00)
102.62%
43392
Data Processing Fee -Register
13,000.00
(2,042.00)
15.71%
1,083.33
(996.00)
91.94%
43393
Sheriff Department Computer Fees
2,000.00
(425.12)
21.26%
166.67
(256.50)
153.90%
43394
Data Processing Fee Sheriff
100.00
(1,021.70)
1,021,70%
8.33
(7.60)
91.20%
43395
Sexual Offender Registration Fee-
4,000.00
(600.00)
15.00%
333.33
(150.00)
45.00%
43396
Data Processing Fee County Clerk
900.00
(183.00)
20.33%
75.00
(78.00)
104.00%
43399
Vehicle Insurance Coverage and
3,900.00
(635.00)
16.28%
325.00
(365.00)
112.31%
44110
Investment Income
3,000.00
(17,658.67)
588.62%
250.00
(17,658.67)
7,063.47%
44120
Lease/Rentals/PPP
22,000.00
(9,164.70)
41.66%
1,833.33
(1,325.00)
72.27%
44131
Commissary Sales
199,000.00
(26,147.52)
13.14%
16,583.33
(11,998.54)
72.35%
44170
Miscellaneous Refunds
12,000.00
(290.95)
2.42%
1,000.00
(33.95)
3.40%
44540
Sale Of Property
45,000.00
(12,940.00)
28.76%
3,750.00
0.00
0.00%
44570
Contributions & Gifts
1,000.00
(218.65)
21.87%
83.33
(175.35)
210.42%
44990
Other Local Revenues
2,000.00
0.00
0.00%
166.67
0.00
0.00%
45160
Juvenile Court Clerk
200.00
0.00
0.00%
16.67
0.00
0.00%
45510
County Clerk
271,000.00
(49,762.55)
18.36%
22,583.33
(23,380.66)
103.53%
45520
Circuit Court Clerk
30,000.00
(8,721.70)
29.07%
2,500.00
(8,554.40)
342.18%
45540
General Sessions Court Clerk
185,000.00
(29,858.31)
16.14%
15,416.67
(14,197.41)
92.09%
45550
Clerk And Master
80,000.00
(32,222.44)
40.28%
6,666.67
(11,157.94)
167.37%
45560
Juvenile Court Clerk
6,500.00
(1,063.10)
16.36%
541.67
(600.50)
110.86%
45580
Register
160,000.00
(32,137.45)
20.09%
13,333.33
(16,061.55)
120.46%
45590
Sheriff
25,000.00
(5,282.48)
21.13%
2,083.33
(2,579.00)
123.79%
45610
Trustee
500,000.00
(61,757.71)
12.35%
41,666.67
(23,867.94)
57.28%
46110
Juvenile Services Program
109,000.00
0.00
0.00%
9,083.33
0.00
0.00%
46210
Law Enforcement Training Programs
29,600.00
(52,000.00)
175.68%
2,466.67
(52,000.00)
2,108.11%
46240
School Resource Officer Grants
375,000.00
(375,000.00)
100.00%
31,250.00
(375,000.00)
1,200.00%
46290
Other Public Safety Grants
145,200.00
0.00
0.00%
12,100.00
0.00
0.00%
46310
Health Department Programs
379,820.00
(27,009.29)
7.11%
31,651.67
(27,009.29)
85.33%
Page 45 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 3 of 17
101
General
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
46330
Emergency Medical Services Training
24,000.00
0.00
0.00%
2,000.00
0.00
0.00%
46820
Income Tax
1,200.00
(254.89)
21.24%
100.00
0.00
0.00%
46830
Beer Tax
17,500.00
0.00
0.00%
1,458.33
0.00
0.00%
46835
Vehicle Certificate Of Title Fees
7,000.00
(1,178.72)
16.84%
583.33
(584.82)
100.25%
46840
Alcoholic Beverage Tax
92,500.00
(23,442.03)
25.34%
7,708.33
0.00
0.00%
46851
State Revenue Sharing -T.V.A.
792,000.00
0.00
0.00%
66,000.00
0.00
0.00%
46852
State Revenue Sharing -
45,000.00
(14,023.98)
31.16%
3,750.00
(4,172.98)
111.28%
46855
State Shared Sports Gaming Privilege
40,000.00
(11,843.31)
29.61%
3,333.33
0.00
0.00%
46915
Contracted Prisoner Board
290,000.00
(60,270.00)
20.78%
24,166.67
(60,270.00)
249.39%
46960
Registrar's Salary Supplement
15,164.00
3,791.00
-25.00%
1,263.67
0.00
0.00%
46980
Other State Grants
2,500.00
0.00
0.00%
208.33
0.00
0.00%
46990
Other State Revenues
7,000.00
(5,350.68)
76.44%
583.33
(992.34)
170.12%
47235
Homeland Security Grants
43,581.50
0.00
0.00%
3,631.79
0.00
0.00%
47406
American Rescue Plan Act Grant A
0.00
11,919.26
0.00%
0.00
0.00
0.00%
47407
American Rescue Plan Act Grant B
0.00
(450.01)
0.00%
0.00
0.00
0.00%
47408
American Rescue Plan Act Grant C-
100,000.00
0.00
0.00%
8,333.33
0.00
0.00%
47590
Other Federal Through State
305,461.00
0.00
0.00%
25,455.08
0.00
0.00%
47990
Other Direct Federal Revenue
270,000.00
0.00
0.00%
22,500.00
0.00
0.00%
48130
Contributions
55,000.00
(350.00)
0.64%
4,583.33
0.00
0.00%
48610
Donations
2,500.00
0.00
0.00%
208.33
0.00
0.00%
48991
Opioid Settlement Funds Past
0.00
(24,449.31)
0.00%
0.00
0.00
0.00%
49700
Insurance Recovery
40,000.00
(13,921.00)
34.80%
3,333.33
(1,000.00)
30.00%
49800
Transfers In
35,000.00
0.00
0.00%
2,916.67
0.00
0.00%
Total
Revenues
21,018,190.50
(2,197,477.85)
10.46%
1,751,515.88
(1,353,912.88)
77.30%
Expenditures
51100
County Commission
(60,445.00)
8,437.50
13.96%
(5,037.08)
2,800.00
55.59%
51210
Board Of Equalization
(3,500.00)
0.00
0.00%
(291,67)
0.00
0.00%
51220
Beer Board
(1,000.00)
0.00
0.00%
(83.33)
0.00
0.00%
51300
County Mayor/Executive
(168,175.00)
42,605.97
25.33%
(14,014.58)
15,565.78
111.07%
51400
County Attorney
(50,000.00)
6,936.77
13.87%
(4,166.67)
1,961.77
47.08%
51500
Election Commission
(273,372.00)
107,260.49
39.24%
(22,781.00)
26,730.90
117.34%
51600
Register Of Deeds
(205,243.00)
50,648.85
24.68%
(17,103.58)
19,126.10
111.83%
51720
Planning
(265,397.00)
60,157.61
22.67%
(22,116.42)
24,677.81
111.58%
51800
County Buildings
(464,598.00)
84,934.97
18.28%
(38,716.50)
18,348.42
47.39%
51810
Other Facilities
(458,694.00)
111,035.49
24.21%
(38,224.50)
41,438.37
108.41%
51900
Other General Administration
(124,000.00)
105,000.00
84.68%
(10,333.33)
6,500.00
62.90%
51910
Preservation Of Records
(58,828.00)
11,854.44
20.15%
(4,902.33)
4,410.91
89.98%
52100
Accounting And Budgeting
(380,062.00)
125,523.25
33.03%
(31,671.83)
35,880.91
113.29%
Page 46 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 4 of 17
101
General
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
52300
Property Assessor's Office
(348,840.00)
69,759.90
20.00%
(29,070.00)
23,852.92
82.05%
52400
County Trustee's Office
(287,393.00)
89,451.66
31.13%
(23,949.42)
18,927.92
79.03%
52500
County Clerk's Office
(360,360.00)
117,245.66
32.54%
(30,030.00)
32,741.88
109.03%
53100
Circuit Court
(413,555.00)
122,325.26
29.58%
(34,462.92)
36,753.27
106.65%
53300
General Sessions Court
(273,081.00)
72,217.26
26.45%
(22,756.75)
25,197.52
110.73%
53310
General Sessions Judge
(4,000.00)
0.00
0.00%
(333.33)
0.00
0.00%
53400
Chancery Court
(217,115.00)
65,106.21
29.99%
(18,092.92)
15,865.73
87.69%
53500
Juvenile Court
(100,000.00)
29,339.93
29.34%
(8,333.33)
13,567.46
162.81%
53700
Judicial Commissioners
(70,165.00)
16,893.07
24.08%
(5,847.08)
7,462.43
127.63%
54110
Sheriff's Department
(3,711,232.50)
965,273.86
26.01%
(309,269.38)
407,032.19
131.61%
54160
Administration Of The Sexual Offender
(3,000.00)
1,666.37
55.55%
(250.00)
1,666.37
666.55%
54210
Jail
(2,348,458.00)
531,397.19
22.63%
(195,704.83)
213,568.99
109.13%
54310
Fire Prevention And Control
(29,000.00)
0.00
0.00%
(2,416.67)
0.00
0.00%
54320
Rural Fire Protection
(160,680.00)
80,340.00
50.00%
(13,390.00)
0.00
0.00%
54410
Civil Defense
(526,783.00)
60,061.96
11.40%
(43,898.58)
26,721.75
60.87%
54610
County Coroner/Medical Examiner
(61,500.00)
8,375.00
13.62%
(5,125.00)
5,500.00
107.32%
55110
Local Health Center
(50,601.00)
816.47
1.61%
(4,216.75)
280.00
6.64%
55130
Ambulance/Emergency Medical
(3,613,520.00)
1,009,306.39
27.93%
(301,126.67)
278,249.01
92.40%
55170
Alcohol And Drug Programs
(23,570.00)
3,773.88
16.01%
(1,964.17)
1,430.72
72,84%
55190
Other Local Health Services
(267,950.00)
62,768.47
23.43%
(22,329.17)
27,309.95
122.31%
55900
Other Public Health And Welfare
(170,000.00)
165,000.00
97.06%
(14,166.67)
165,000.00
1,164.71%
56500
Libraries
(278,392.00)
71,310.08
25.61%
(23,199.33)
27,440.76
118.28%
56700
Parks And Fair Boards
(3,000.00)
0.00
0.00%
(250.00)
0.00
0.00%
57100
Agricultural Extension Service
(73,606.00)
120.00
0.16%
(6,133.83)
60.00
0.98%
57500
Soil Conservation
(50,340.00)
24,583.83
48.84%
(4,195.00)
19,393.07
462.29%
58110
Tourism
(39,005.00)
39,005.00
100.00%
(3,250.42)
0.00
0.00%
58190
Other Economic And Community
(90,116.00)
21,574.28
23.94%
(7,509.67)
9,956.44
132.58%
58300
Veteran's Services
(23,500.00)
0.00
0.00%
(1,958.33)
0.00
0.00%
58400
Other Charges
(1,053,200.00)
698,869.51
66.36%
(87,766.67)
11,603.26
13.22%
58600
Employee Benefits
(5,260,015.00)
1,606,972.85
30.55%
(438,334.58)
389,374.63
88.83%
58842
American Rescue Plan Act Grant B-
0.00
39,092.63
0.00%
0.00
0.00
0.00%
58843
American Rescue Plan Act Grant C-
(100,000.00)
99,846.26
99.85%
(8,333.33)
51,846.26
622.16%
58900
Miscellaneous
(164,632.00)
36,330.60
22.07%
(13,719.33)
2,801.38
20.42%
99100
Transfers Out
(115,000.00)
0.00
0.00%
(9,583.33)
0.00
0.00%
Total
Expenditures
(22,804,923.50)
6,823,218.92
29.92%
(1,900,410.29)
2,011,044.88
105.82%
Total
101
General
(1,786,733.00)
4,625,741.07
258.89%
(148,894.42)
657,132.00
441.34%
Page 47 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 5 of 17
122
Drug Control
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
42140
Drug Control Fines
3,500.00
(228.00)
6.51%
291.67
(114.00)
39.09%
42340
Drug Control Fines
27,000.00
(4,736.06)
17.54%
2,250.00
(1,710.00)
76.00%
42910
Proceeds From Confiscated Property
45,000.00
(4,920.00)
10.93%
3,750.00
(2,760.00)
73.60%
44170
Miscellaneous Refunds
0.00
0.00
0.00%
0.00
0.00
0.00%
44540
Sale Of Property
0.00
(18,558.19)
0.00%
0.00
(6,373.00)
0.00%
Total
Revenues
75,500.00
(28,442.25)
37.67%
6,291.67
(10,957.00)
174.15%
Expenditures
54110
Sheriff's Department
(125,000.00)
90,838.81
72.67%
(10,416.67)
38,994.05
374.34%
Total
Expenditures
(125,000.00)
90,838.81
72.67%
(10,416.67)
38,994.05
374.34%
Total
122
Drug Control
(49,500.00)
62,396.56
126.05%
(4,125.00)
28,037.05
679.69%
Page 48 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 6 of 17
125
Adequate Facilities/Development Tax
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
40285
Adequate Facilities/Development Tax
340,000.00
(90,026.00)
26.48%
28,333.33
(35,581.00)
125.58%
Total
Revenues
340,000.00
(90,026.00)
26.48%
28,333.33
(35,581.00)
125.58%
Expenditures
51730
Building
(4,200.00)
900.26
21.43%
(350.00)
355.81
101.66%
99100
Transfers Out
(600,000.00)
0.00
0.00%
(50,000.00)
0.00
0.00%
Total
Expenditures
(604,200.00)
900.26
0.15%
(50,350.00)
355.81
0.71%
Total
125
Adequate Facilities/Development Tax
(264,200.00)
(89,125.74)
-33.73%
(22,016.67)
(35,225.19)
-159.99%
Page 49 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 7 of 17
127
American Rescue Plan Act
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Expenditures
58837
American Rescue Plan Act Grant #7
(500,000.00)
12,430.87
2.49%
(41,666.67)
0.00
0.00%
Total
Expenditures
(500,000.00)
12,430.87
2.49%
(41,666.67)
0.00
0.00%
Total
127
American Rescue Plan Act
(500,000.00)
12,430.87
2.49%
(41,666.67)
0.00
0.00%
Page 50 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 8 of 17
131
Highway/Public Works
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
40110
Current Property Tax
335,600.00
(7,667.16)
2.28%
27,966.67
(7,667.16)
27.42%
40120
Trustee's Collections Prior Year
12,930.00
(3,649.71)
28.23%
1,077.50
(693.25)
64.34%
40125
Trustee's Collections - Bankruptcy
0.00
(3.40)
0.00%
0.00
(1,57)
0.00%
40130
Cir Clk/Clk & Master Collections-Pr Yr
7,000.00
(866.52)
12.38%
583.33
(87,48)
15.00%
40140
Interest And Penalty
2,260.00
(316.44)
14.00%
188.33
(67.26)
35.71%
40161
Payments In Lieu Of Taxes T. V.A.
350.00
(72.75)
20.79%
29.17
(24.25)
83.14%
40270
Business Tax
4,800.00
(532.83)
11.10%
400.00
(352.73)
88.18%
40280
Mineral Severance Tax
85,000.00
0.00
0.00%
7,083.33
0.00
0.00%
43102
Other Employee Benefit
0.00
(1,979.24)
0.00%
0.00
(620.00)
0.00%
43380
Vending Machine Collections
500.00
0.00
0.00%
41.67
0.00
0.00%
44530
Sale Of Equipment
80,000.00
0.00
0.00%
6,666.67
0.00
0.00%
46410
Bridge Program
2,000,000.00
0.00
0.00%
166,666.67
0.00
0.00%
46420
State Aid Program
270,000.00
0.00
0.00%
22,500.00
0.00
0.00%
46851
State Revenue Sharing -T.V.A.
22,000.00
0.00
0.00%
1,833.33
0.00
0.00%
46920
Gasoline And Motor Fuel Tax
2,921,925.00
(473,235.91)
16.20%
243,493.75
(226,496.32)
93.02%
46925
Hybrid/Electric Vehicle Registration
40,000.00
(9,554.00)
23.89%
3,333.33
(6,624.25)
198.73%
46930
Petroleum Special Tax
19,140.00
(2,734.59)
14.29%
1,595.00
(1,367.30)
85.72%
47230
Disaster Relief
550,000.00
0.00
0.00%
45,833.33
0.00
0.00%
47590
Other Federal Through State
0.00
0.00
0.00%
0.00
0.00
0.00%
47990
Other Direct Federal Revenue
500,000.00
0.00
0.00%
41,666.67
0.00
0.00%
49800
Transfers In
40,000.00
0.00
0.00%
3,333.33
0.00
0.00%
Total
Revenues
6,891,505.00
(500,612.55)
7.26%
574,292.08
(244,001.57)
42.49%
Expenditures
61000
Administration
(339,964.00)
80,590.78
23.71%
(28,330.33)
23,464.06
82.82%
62000
Highway And Bridge Maintenance
(2,860,559.00)
427,050.75
14.93%
(238,379.92)
110,208.21
46.23%
63100
Operation And Maintenance Of
(619,500.00)
192,701.74
31.11%
(51,625.00)
38,626.62
74.82%
65000
Other Charges
(154,000.00)
100,819.57
65.47%
(12,833.33)
3,745.75
29.19%
66000
Employee Benefits
(1,366,180.00)
270,235.83
19.78%
(113,848.33)
81,499.82
71.59%
68000
Capital Outlay
(1,693,000.00)
664,237.05
39.23%
(141,083.33)
656,577.77
465.38%
99100
Transfers Out
(143,891.00)
0.00
0.00%
(11,990.92)
0.00
0.00%
Total
Expenditures
(7,177,094.00)
1,735,635.72
24.18%
(598,091.17)
914,122.23
152.84%
Total
131
Highway/Public Works
(285,589.00)
1,235,023.17
432.45%
(23,799.08)
670,120.66
2,815.
Page 51 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 9 of 17
141
General Purpose School
Year-To-Date
Month-To-Date
Estimate
Description
Budget Estimate
Account
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
40110
Current Property Tax
3,020,404.00
(69,004.53)
2.28%
251,700.33
(69,004.53)
27.42%
40120
Trustee's Collections Prior Year
75,000.00
(31,634.40)
42.18%
6,250.00
(6,008.56)
96.14%
40125
Trustee's Collections Bankruptcy
500.00
(30.41)
6.08%
41.67
(14.14)
33.94%
40130
Cir Clk/Clk & Master Collections-Pr Yr
25,000.00
(7,802.80)
31.21%
2,083.33
(758.13)
36.39%
40140
Interest And Penalty
15,000.00
(2,742.93)
18.29%
1,250.00
(583.16)
46.65%
40161
Payments In Lieu Of Taxes T. V.A.
2,500.00
(654.78)
26.19%
208.33
(218.26)
104.76%
40162
Payments In Lieu Of Taxes-Local
6,000.00
0.00
0.00%
500.00
0.00
0.00%
40210
Local Option Sales Tax
3,100,000.00
(643,625.52)
20.76%
258,333.33
(319,326.62)
123.61%
40270
Business Tax
45,000.00
(4,795.47)
10.66%
3,750.00
(3,174.56)
84.65%
41110
Marriage Licenses
1,300.00
(161.50)
12,42%
108.33
(76.00)
70.15%
43570
Receipts From Individual Schools
25,000.00
(1,100.00)
4.40%
2,083.33
0.00
0.00%
43582
Community Service Fees Adults
200.00
(65.43)
32.72%
16.67
0.00
0.00%
44120
Lease/Rentals/PPP
7,500.00
0.00
0.00%
625.00
0.00
0.00%
44170
Miscellaneous Refunds
40,000.00
(15.87)
0.04%
3,333.33
0.00
0.00%
44530
Sale Of Equipment
15,000.00
0.00
0.00%
1,250.00
0.00
0.00%
44560
Damages Recovered From Individuals
3,000.00
0.00
0.00%
250.00
0.00
0.00%
44570
Contributions & Gifts
20,000.00
(7,045.00)
35.23%
1,666.67
0.00
0.00%
46175
On-Behalf Contributions For OPEB
70,000.00
0.00
0.00%
5,833.33
0.00
0.00%
46510
Tennessee Investment in Student
25,367,661.00
(5,002,686.52)
19,72%
2,113,971.75
(2,501,343.26)
118.32%
46513
TISA On-behalf Payments
17,332.00
0.00
0.00%
1,444.33
0.00
0.00%
46515
Early Childhood Education
425,000.00
0.00
0.00%
35,416.67
0.00
0.00%
46520
School Food Service
22,000.00
0.00
0.00%
1,833.33
0.00
0.00%
46550
Driver Education
10,000.00
0.00
0.00%
833.33
0.00
0.00%
46590
Other State Education Funds
240,000.00
0.00
0.00%
20,000.00
0.00
0.00%
46596
Paid Parental Leave
0.00
0.00
0.00%
0.00
0.00
0.00%
46610
Career Ladder Program
27,360.00
0.00
0.00%
2,280.00
0.00
0.00%
46790
Other Vocational
651,866.53
0.00
0.00%
54,322.21
0.00
0.00%
46851
State Revenue Sharing -T.V.A.
220,000.00
0.00
0.00%
18,333.33
0.00
0.00%
46990
Other State Revenues
200,000.00
(48,175.68)
24.09%
16,666.67
(24,087.84)
144.53%
47114
USDA Other
532,328.00
0.00
0.00%
44,360.67
0.00
0.00%
47143
Special Education Grants To States
0.00
0.00
0.00%
0.00
0.00
0.00%
47640
Rotc Reimbursement
75,000.00
(8,619.17)
11.49%
6,250.00
(7,061.56)
112.98%
48130
Contributions
165,000.00
(165,000.00)
100.00%
13,750.00
(165,000.00)
1,200.00%
48990
Other
110,000.00
(15,750.00)
14.32%
9,166.67
(750.00)
8.18%
49700
Insurance Recovery
0.00
(1,190.10)
0.00%
0.00
0.00
0.00%
Total
Revenues
34,534,951.53
(6,010,100.11)
17.40%
2,877,912.63
(3,097,406.62)
107.63%
Expenditures
Page 52 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 10 of 17
141
General Purpose School
Year-To-Date
Month-To-Date
Estimate
Description
Budget Estimate
Account
Actual
% of Budget
Avg/Mth
Actual
% of Avg
71100
Regular Instruction Program
(16,560,842.37)
2,660,450.38
16.06%
(1,380,070.20)
1,402,283.15
101.61%
71150
Alternative Instruction Program
(257,378.18)
35,365.84
13.74%
(21,448.18)
17,103.79
79.74%
71200
Special Education Program
(3,765,600.00)
491,459.58
13.05%
(313,800.00)
261,750.24
83.41%
71300
Career and Technical Education
(1,764,338.97)
191,312.81
10.84%
(147,028.25)
94,109.27
64.01%
72110
Attendance
(95,404.86)
16,541.80
17.34%
(7,950.41)
6,008.71
75.58%
72120
Health Services
(1,005,297.27)
147,040.13
14.63%
(83,774.77)
62,009.62
74.02%
72130
Other Student Support
(1,451,460.00)
294,361.00
20.28%
(120,955.00)
102,750.23
84.95%
72210
Regular Instruction Program
(1,645,971.50)
256,430.84
15.58%
(137,164.29)
110,610.51
80.64%
72220
Special Education Program
(617,304.00)
80,860.04
13.10%
(51,442.00)
41,616.08
80.90%
72230
Career and Technical Education
(189,805.00)
37,579.99
19.80%
(15,817.08)
12,455.31
78.75%
72250
Technology
(429,625.00)
188,506.55
43.88%
(35,802.08)
20,171.14
56.34%
72290
Other Programs
(70,000.00)
0.00
0.00%
(5,833.33)
0.00
0.00%
72310
Board Of Education
(665,021.00)
397,373.30
59.75%
(55,418.42)
7,074.36
12.77%
72320
Director Of Schools
(363,297.00)
73,996.05
20.37%
(30,274.75)
22,465.14
74.20%
72410
Office Of The Principal
(2,021,904.50)
394,870.36
19.53%
(168,492.04)
140,658.70
83.48%
72510
Fiscal Services
(50,000.00)
0.00
0.00%
(4,166.67)
0.00
0.00%
72610
Operation Of Plant
(2,804,000.00)
924,285.80
32.96%
(233,666.67)
220,899.40
94.54%
72620
Maintenance Of Plant
(1,239,721.00)
323,905.27
26.13%
(103,310.08)
83,387.21
80.72%
72710
Transportation
(2,203,437.00)
398,435.06
18.08%
(183,619.75)
152,852.52
83.24%
72810
Central And Other
(97,500.00)
34,929.30
35.82%
(8,125.00)
14,806.69
182.24%
73100
Food Service
(47,198.00)
0.00
0.00%
(3,933.17)
0.00
0.00%
73300
Community Services
(117,173.00)
13,511.48
11.53%
(9,764.42)
6,692.96
68.54%
73400
Early Childhood Education
(537,998.75)
83,388.72
15.50%
(44,833.23)
36,102.04
80.53%
76100
Regular Capital Outlay
(99,111.56)
39,376.99
39.73%
(8,259.30)
6,600.00
79.91%
Total
Expenditures
(38,099,388.96)
7,083,981.29
18.59%
(3,174,949.08)
2,822,407.07
88.90%
Total
141
General Purpose School
(3,564,437.43)
1,073,881.18
30.13%
(297,036.45)
(274,999.55)
-92.58%
Page 53 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 11 of 17
142
School Federal Projects
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
47131
Vocational Educ Basic Grants To
117,829.54
0.00
0.00%
9,819.13
0.00
0.00%
47141
Title 1 Grants To Local Educ Agencies
1,153,056.00
(77,373.18)
6.71%
96,088.00
(77,373.18)
80.52%
47143
Special Education - Grants To States
1,015,794.56
(74,139.90)
7.30%
84,649.55
(74,139.90)
87.58%
47145
Special Education Preschool Grants
48,899.35
0.00
0.00%
4,074.95
0.00
0.00%
47148
Rural Education
19,168.12
0.00
0.00%
1,597.34
0.00
0.00%
47189
Eisenhower Prof Development State
312,114.70
(15,039.64)
4.82%
26,009.56
(15,039.64)
57.82%
47590
Other Federal Through State
122,681.90
0.00
0.00%
10,223.49
0.00
0.00%
Total
Revenues
2,789,544.17
(166,552.72)
5.97%
232,462.01
(166,552.72)
71.65%
Expenditures
71100
Regular Instruction Program
(833,803.84)
91,589.71
10.98%
(69,483.65)
45,794.87
65.91%
71200
Special Education Program
(708,025.60)
99,103.34
14.00%
(59,002.13)
46,287.38
78.45%
71300
Career and Technical Education
(101,266.18)
48,292.83
47.69%
(8,438.85)
37,936.58
449.55%
72130
Other Student Support
(80,571.86)
13,838.00
17.17%
(6,714.32)
7,244.36
107.89%
72210
Regular Instruction Program
(745,906.72)
75,923.20
10.18%
(62,158.89)
35,898.86
57.75%
72220
Special Education Program
(291,668.30)
46,515.38
15.95%
(24,305.69)
20,734.53
85.31%
72230
Career and Technical Education
(5,301.66)
743.11
14.02%
(441.81)
537.39
121.64%
72710
Transportation
(23,000.01)
1,017.90
4.43%
(1,916.67)
1,017.90
53.11%
Total
Expenditures
(2,789,544.17)
377,023.47
13.52%
(232,462.01)
195,451.87
84.08%
Total
142
School Federal Projects
0.00
210,470.75
100.00%
0.00
28,899.15
0.00%
Page 54 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 12 of 17
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
(203.75)
0.00%
0.00
(92.75)
0.00%
43522
Lunch Payments Adults
22,000.00
(3,196.40)
14.53%
1,833.33
(1,525.30)
83.20%
43523
Income From Breakfast
2,500.00
(238.50)
9.54%
208.33
(105.50)
50.64%
43525
A La Carte Sales
225,000.00
(43,703.59)
19.42%
18,750.00
(21,603.83)
115.22%
43570
Receipts From Individual Schools
0.00
0.00
0.00%
0.00
0.00
0.00%
44110
Investment Income
1,000.00
(37.95)
3.80%
83.33
(13.56)
16.27%
44170
Miscellaneous Refunds
0.00
0.00
0.00%
0.00
0.00
0.00%
47111
USDA School Lunch Program
1,624,084.00
(381,197.97)
23.47%
135,340.33
(206,568.11)
152.63%
47113
Breakfast
692,409.00
(165,824.60)
23.95%
57,700.75
(94,856.63)
164.39%
47114
USDA Other
0.00
(2,484.30)
0.00%
0.00
(1,982.50)
0.00%
Total
Revenues
2,566,993.00
(596,887.06)
23.25%
213,916.08
(326,748.18)
152.75%
Expenditures
73100
Food Service
(2,565,628.00)
883,069.46
34.42%
(213,802.33)
203,560.08
95.21%
Total
Expenditures
(2,565,628.00)
883,069.46
34.42%
(213,802.33)
203,560.08
95.21%
Total
143
Central Cafeteria
1,365.00
286,182.40
-
113.75
(123,188.10)
108,297.
Page 55 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 13 of 17
151
General Debt Service
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
40240
Wheel Tax
850,000.00
(155,965.46)
18.35%
70,833.33
(73,151.01)
103.27%
44110
Investment Income
725,000.00
(83,099.89)
11.46%
60,416.67
(25,089.42)
41.53%
47230
Disaster Relief
43,920.00
0.00
0.00%
3,660.00
0.00
0.00%
49800
Transfers In
783,890.00
0.00
0.00%
65,324.17
0.00
0.00%
Total
Revenues
2,402,810.00
(239,065.35)
9.95%
200,234.17
(98,240.43)
49.06%
Expenditures
82110
General Government
(645,740.00)
37,275.76
5.77%
(53,811.67)
0.00
0.00%
82120
Highways And Streets
(178,700.00)
41,900.00
23.45%
(14,891.67)
0.00
0.00%
82130
Education
(1,489,000.00)
0.00
0.00%
(124,083.33)
0.00
0.00%
82210
General Government
(158,847.00)
20,587.25
12.96%
(13,237.25)
4,339.50
32.78%
82220
Highways And Streets
(20,622.00)
3,111.40
15.09%
(1,718.50)
0.00
0.00%
82230
Education
(244,816.00)
25,304.04
10.34%
(20,401.33)
9,279.91
45.49%
82310
General Government
(43,801.00)
6,912.82
15.78%
(3,650.08)
2,066.42
56.61%
82330
Education
(25,341.00)
6,332.87
24.99%
(2,111.75)
2,071.75
98.11%
Total
Expenditures
(2,806,867.00)
141,424.14
5.04%
(233,905.58)
17,757.58
7.59%
Total
151
General Debt Service
(404,057.00)
(97,641.21)
-24.17%
(33,671.42)
(80,482.85)
-239.02%
Page 56 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 14 of 17
171
General Capital Projects
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
44170
Miscellaneous Refunds
0.00
0.00
0.00%
0.00
0.00
0.00%
47590
Other Federal Through State
0.00
(19,665.00)
0.00%
0.00
0.00
0.00%
49800
Transfers In
0.00
0.00
0.00%
0.00
0.00
0.00%
Total
Revenues
0.00
(19,665.00)
100.00%
0.00
0.00
0.00%
Expenditures
91110
General Administration Projects
0.00
19,755.00
0.00%
0.00
19,755.00
0.00%
91200
Highway & Street Capital Projects
(289,636.50)
289,636.50
100.00%
(24,136.38)
289,636.50
1,200.00%
99951
Special Item (Expenditure) No. 1
0.00
2,625.00
0.00%
0.00
0.00
0.00%
Total
Expenditures
(289,636.50)
312,016.50
107.73%
(24,136.38)
309,391.50
1,281.
Total
171
General Capital Projects
(289,636.50)
292,351.50
100.94%
(24,136.38)
309,391.50
1,281.
Page 57 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 15 of 17
207
Solid Waste Disposal
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
43106
Commercial And Industri Waste Coll
584,145.00
(107,379.98)
18,38%
48,678.75
(41,626.20)
85.51%
43107
Residential Waste Collection Charge
145,000.00
(61,971.08)
42.74%
12,083.33
(25,150.37)
208.14%
43110
Tipping Fees
105,572.00
(24,871.50)
23.56%
8,797.67
(7,877.80)
89.54%
43114
Solid Waste Disposal Fee
1,067,000.00
(682,505.00)
63.96%
88,916.67
(264,768.00)
297.77%
43116
Surcharge-Waste Tire Disposal
12,000.00
(2,510.40)
20.92%
1,000.00
0.00
0.00%
44110
Investment Income
20,250.00
(3,016.80)
14.90%
1,687.50
(1,390.33)
82.39%
44120
Lease/Rentals/PPP
35,000.00
(9,388.40)
26.82%
2,916.67
(2,522.00)
86.47%
44145
Sale Of Recycled Materials
170,000.00
(41,078.68)
24.16%
14,166.67
(8,822,41)
62.28%
46430
Litter Program
49,300.00
0.00
0.00%
4,108.33
0.00
0.00%
48140
Contracted Services
0.00
(25,439.85)
0.00%
0.00
21,337.20
0.00%
Total
Revenues
2,188,267.00
(958,161.69)
43.79%
182,355.58
(330,819.91)
181.41%
Expenditures
55710
Sanitation Management
(2,073,681.00)
512,224.54
24.70%
(172,806.75)
186,263.98
107.79%
64000
Litter And Trash Collection
(49,300.00)
12,609.41
25.58%
(4,108.33)
8,817.16
214.62%
91140
Public Health And Welfare Projects
(95,686.00)
0.00
0.00%
(7,973.83)
0.00
0.00%
Total
Expenditures
(2,218,667.00)
524,833.95
23.66%
(184,888.92)
195,081.14
105.51%
Total
207
Solid Waste Disposal
(30,400.00)
(433,327.74)
-1,425.42%
(2,533.33)
(135,738.77)
-
Page 58 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 16 of 17
263
Self-Insurance
Year-To-Date
Month-To-Date
Estimate
Description
Budget Estimate
Account
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
43101
Self-Insurance
0.00
(1,508,751.05)
0.00%
0.00
(370,946.05)
0.00%
44110
Investment Income
0.00
(4.72)
0.00%
0.00
(1.94)
0.00%
Total
Revenues
0.00
(1,508,755.77)
100.00%
0.00
(370,947.99)
0.00%
Expenditures
58600
Employee Benefits
0.00
1,246,824.16
0.00%
0.00
495,911.20
0.00%
Total
Expenditures
0.00
1,246,824.16
100.00%
0.00
495,911.20
0.00%
Total
263
Self-Insurance
0.00
(261,931.61)
100.00%
0.00
124,963.21
0.00%
Page 59 of 124
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
10/14/2026 10:16 AM
September 2026
Page 17 of 17
362
Other Special Revenues
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
44110
Investment Income
0.00
(33,739.89)
0.00%
0.00
(24,810.11)
0.00%
Total
Revenues
0.00
(33,739.89)
100.00%
0.00
(24,810.11)
0.00%
Expenditures
55900
Other Public Health And Welfare
0.00
9,520.00
0.00%
0.00
0.00
0.00%
Total
Expenditures
0.00
9,520.00
100.00%
0.00
0.00
0.00%
Total
362
Other Special Revenues
0.00
(24,219.89)
100.00%
0.00
(24,810.11)
0.00%
Page 60 of 124
Hickman County
Budget/Finance/Human Resources
Committee Minutes
October 13th, 2026
The meeting was called to order by Secretary, Crystal Fitzgerald.
Present: Steve Anglin, Nick Bentley, Zach Bentley, Tony Essary, Shelley Farinato, Steve Gianakos,
Garren Graves, Bob Holt, Ethan Hudgins, Dusty Jordan, Janathan LaCasse, Devin Pickard, Ryan
Rogers, and Jim Tanner.
Election of Chair
Dusty Jordan nominates Steve Gianakos as chair seconded by Devin Pickard.
Motion made by Jim Tanner and seconded by Dusty Jordan for nominations to cease and Steve Gianakos
be elected by acclamation. All members present voting yes.
Meeting turned over to Chair Steve Gianakos.
Election of Vice-Chair
Ryan Rogers nominates Dusty Jordan as vice-chair seconded by Devin Pickard. Dusty Jordan declines.
Dusty Jordan nominates Garren Graves as vice-chair seconded by Devin Pickard.
Motion made by Dusty Jordan and seconded by Devin Pickard for nominations to cease and Garren
Graves be elected by acclamation. All members present voting yes.
Public Comment Period-none.
Motion made by Dusty Jordan and seconded by Tony Essary to approve the agenda. All members
present voting yes.
Motion made by Jim Tanner and seconded by Jonathan LaCasse to approve the minutes for August 10th,
2026. All members present voting yes.
Motion made by Dusty Jordan and seconded by Tony Essary to approve budget amendment 27-17. Steve
Anglin-yes, Nick Bentley-yes, Zach Bentley-yes, Tony Essary-yes, Shelley Farinato-yes, Steve Gianakos-
yes, Garren Graves-yes, Bob Holt-yes, Ethan Hudgins-yes, Dusty Jordan-yes, Jonathan LaCasse-yes,
Devin Pickard-yes, Ryan Rogers-yes, Jim Tanner-yes. Motion passed.
Motion made by Ethan Hudgins and seconded by Jim Tanner to approve budget amendment 27-18.
Steve Anglin-yes, Nick Bentley-yes, Zach Bentley-yes, Tony Essary-yes, Shelley Farinato-yes, Steve
Gianakos-yes, Garren Graves-yes, Bob Holt-yes, Ethan Hudgins-yes, Dusty Jordan-yes, Jonathan
LaCasse-yes, Devin Pickard-yes, Ryan Rogers-yes, Jim Tanner-yes. Motion passed.
Motion made by Dusty Jordan and seconded by Garren Graves to approve budget amendment 27-19.
Steve Anglin-yes, Nick Bentley-yes, Zach Bent! T^y Essary-yes, Shelley Farinato-yes, Steve
Page 61 of
Gianakos-yes, Garren Graves-yes, Bob Holt-yes, Ethan Hudgins-yes, Dusty Jordan-yes, Jonathan
LaCasse-yes, Devin Pickard-yes, Ryan Rogers-yes, Jim Tanner-yes. Motion passed.
Motion made by Jim Tanner and seconded by Tony Essary to approve budget amendment 27-20. Steve
Anglin-yes, Nick Bentley-yes, Zach Bentley-yes, Tony Essary-yes, Shelley Farinato-yes, Steve Gianakos-
yes, Garren Graves-yes, Bob Holt-yes, Ethan Hudgins-yes, Dusty Jordan-yes, Jonathan LaCasse-yes,
Devin Pickard-yes, Ryan Rogers-yes, Jim Tanner-yes. Motion passed.
1
Motion made by Ethan Hudgins and seconded by Dusty Jordan to approve budget amendment 27-21.
Steve Anglin-yes, Nick Bentley-yes, Zach Bentley-yes, Tony Essary-yes, Shelley Farinato-yes, Steve
Gianakos-yes, Garren Graves-yes, Bob Holt-yes, Ethan Hudgins-yes, Dusty Jordan-yes, Jonathan
LaCasse-yes, Devin Pickard-yes, Ryan Rogers-yes, Jim Tanner-yes. Motion passed.
Motion made by Tony Essary and seconded by Jim Tanner to approve budget amendment 27-22. Steve
Anglin-yes, Nick Bentley-yes, Zach Bentley-yes, Tony Essary-yes, Shelley Farinato-yes, Steve Gianakos-
yes, Garren Graves-yes, Bob Holt-yes, Ethan Hudgins-yes, Dusty Jordan-yes, Jonathan LaCasse-yes,
Devin Pickard-yes, Ryan Rogers-yes, Jim Tanner-yes. Motion passed.
Motion made by Devin Pickard and seconded by Garren Graves to approve budget amendment 27-23.
Steve Anglin-yes, Nick Bentley-yes, Zach Bentley-yes, Tony Essary-yes, Shelley Farinato-yes, Steve
Gianakos-yes, Garren Graves-yes, Bob Holt-yes, Ethan Hudgins-yes, Dusty Jordan-yes, Jonathan
LaCasse-yes, Devin Pickard-yes, Ryan Rogers-yes, Jim Tanner-yes. Motion passed.
Motion made by Ethan Hudgins and seconded by Ryan Rogers to approve budget amendment 27-24.
Steve Anglin-yes, Nick Bentley-yes, Zach Bentley-yes, Tony Essary-yes, Shelley Farinato-yes, Steve
Gianakos-yes, Garren Graves-yes, Bob Holt-yes, Ethan Hudgins-yes, Dusty Jordan-yes, Jonathan
LaCasse-yes, Devin Pickard-yes, Ryan Rogers-yes, Jim Tanner-yes. Motion passed.
Budget Approval letter from Comptroller's Office- presentation and brief discussion.
Motion to Adjourn: Devin Pickard and Jim Tanner. All members present voting yes.
Page 62 of 124
2
BUDGET AMENDMENT NO. 27-17
HICKMAN COUNTY, TENNESSEE
General Purpose 141
Date: 10-2026
Acct #
Description
Debit
Credit
141-44570
Contributions and Gifts
$4,000.00
Donation for Schools
141-72810-599-SS
Other Charges
$4,000.00
141-44570
Contributions and Gifts
$1,000.00
141-72130-599
Other Charges
$1,000.00
American Fidelity Donation
141-44570
Contributions and Gifts
$2,000.00
72810-499-MLEC
Other Supplies and Materials
$2,000.00 MLEC Grant Donation
141-34765
Assigned Student Support (MBB Reserve)
$50,000.00
Using Mobile Book Bus Funds
141-72810-599-MBB
Other Charges
$50,000.00
Total
$57,000.00
$57,000.00
Reason: To Budget Donations and MBB (Approved by BOE 09/14/26)
BUDGET COMMITTEE APPROVAL:
ATTEST:
Chairman
C.Futzuald
COUNTY LEGISLATIVE BODY APPROVAL
County Clerk
Chairman
COUNTY MAYOR'S APPROVAL/DISAPPROVAL:
Date:
Jim Bates, County Mayor
Page 63 of 124
Hickman County Board of Education
Budget Amendment No. 10
General Purpose (Fund 141)
September 14, 2026
Account
Description
Debit
Credit
Justification
44570
-
Revenue
$ 4,000.00
Donation
72810 599 - SS
Other Charges
4,000.00
44570
-
Revenue
1,000.00
American Fidelity Donation
72130 599 -
Other Charges
1,000.00
44570 -
-
Reveue
2,000.00
MLEC Grant Donation
72810 - 499 - MLEC
Other Supplies & Materials
2,000.00
$ 7,000.00
$ 7,000.00
Approved:
Attest:
Johnson
Marcy Idwell
Board Chair
Marcy Tidwell
9/17/26
SEP 17 2026
Page 64 of 124
Hickman County Board of Education
Budget Amendment No. 12
General Purpose (Fund 141)
September 14, 2026
Account
Description
Debit
Credit
Justification
34765
-
Assigned for Support Services
$ 50,000.00
Using MBB funds
72810 599 - MBB
Other Charges
50,000.00
$ 50,000.00
$ 50,000.00
Approved:
Attest:
Jun Aren
Marcy Ficwell
Board Chair
Marcy Tidwell
9-17-26
SEP 17 2026
Page 65 of 124
BUDGET AMENDMENT NO. 27-18
HICKMAN COUNTY, TENNESSEE
General Purpose 141
Date: 10-2026
Acct #
Description
Debit
Credit
141-71300-471-ISM
Software
$1,200.00
141-71300-499-ISM
Other Supplies and Materials
$4,000.00
141-71300-730-ISM
Vocational Instruction Equipment
$51,311.56
141-76100-304-ISM
Architects
$15,146.34
141-76100-706-ISM
Building Construction
$3,245.33
141-76100-707-ISM
Building Improvements
$42,210.55
Total
$58,556.89
$58,556.89
Reason: To bring ISM (Innovated School Model Grant) into agreement with approved E-Plan budget. (Approved by BOE 09/14/26)
BUDGET COMMITTEE APPROVAL:
ATTEST:
Chairman
C.Pubriced
COUNTY LEGISLATIVE BODY APPROVAL
County Clerk
Chairman
COUNTY MAYOR'S APPROVAL/DISAPPROVAL:
Date:
Jim Bates, County Mayor
Page 66 of 124
Hickman County Board of Education
Budget Amendment No. 11
General Purpose (Fund 141)
September 14, 2026
Account
Description
Debit
Credit
Justification
71300 471 - ISM
Software
1,200.00
71300 499 - ISM
Other Supplies & Materials
4,000.00
71300 730 - ISM
Vocational Instruction Equip
51,311.56
To bring ISM into agreement
76100 304 - ISM
Architects
15,146.34
with approved budget in ePlan
76100 706 - ISM
Building Construction
3,245.33
76100 707 - ISM
Building Improvements
42,210.55
$ 58,556.89
$ 58,556.89
Approved:
Attest:
Jum Hear
Marcy Jidwell
Board Chair
Marcy Tidwell
9/17/24
SEP 17 2026
Page 67 of 124
BUDGET AMENDMENT NO. 27-19
HICKMAN COUNTY, TENNESSEE
Capital Projects 171
Date: 10-2026
Acct #
Description
Debit
Credit
171-49200
Notes Issued
$405,000.00
171-91300-606
Other Debt Issuance Cost
$500.00
171-91300-799
Other Capital Outlay (Education)
$404,500.00
Total
$405,000.00
$405,000.00
Reason: Budgeting Loan Proceeds for School Capital Projects. (Resolution # 26-29)
BUDGET COMMITTEE APPROVAL:
ATTEST:
Chairman
C.Pabyrald
Page 68 of 124
COUNTY LEGISLATIVE BODY APPROVAL
County Clerk
Chairman
COUNTY MAYOR'S APPROVAL/DISAPPROVAL:
Date:
Jim Bates, County Mayor
BUDGET AMENDMENT
REQUESTED BY:
Crystal Fitzgerald
DESCRIPTION:
Budgeting Loan Proceeds for School Capital Projects.
(Resolution 26-29 Authorizing issuance of School Capital Outlay Note)
Debits
Credits
171-49200
Notes Issued
405,000.00
171-91300-606
Other Debt Issuance Cost
500.00
171-91300-799
Other Capital Outlay (Education)
404,500.00
TOTAL
405,000.00
405,000.00
9/30/26
APPROVAL
DATE
Page 69 of 124
HICKMAN COUNTY, TENNESSEE
RESOLUTION NO. 26-29
RESOLUTION OF HICKMAN COUNTY, TENNESSEE, AUTHORIZING THE ISSUANCE OF
INTEREST BEARING SCHOOL SYSTEM CAPITAL OUTLAY NOTES, SERIES 2026, IN AN
AMOUNT NOT TO EXCEED $405,000 AND PROVIDING FOR THE PAYMENT OF SAID NOTES
WHEREAS, the Board of Commissioners (the "Board"), of Hickman County, Tennessee (the "County"),
has determined that it is necessary and desirable to authorize, issue, sell, and provide for the payment of its interest
bearing capital outlay notes to finance general capital projects for the County's school system, including but not
limited to, baseball drains, playground fence, tennis court repair/resurfacing, and a roof, the acquisition of all other
property real and personal appurtenant thereto and connected with such work, and to pay all legal, fiscal,
administrative, and engineering costs incident thereto (collectively, the "Project");
WHEREAS, the County finds and determines that the Project will promote or provide a traditional
governmental activity or otherwise fulfill a public purpose;
WHEREAS, in order to proceed as expeditiously as possible with such an essential Project, it is necessary
that interest bearing capital outlay notes be issued for the purpose of providing funds to finance the Project;
WHEREAS, the County is authorized by the provisions of Title 9, Chapter 21, Tennessee Code
Annotated, as amended (the "Act"), to issue such notes for said purposes upon the approval of the Comptroller of
the Treasury or the Comptroller's designee; and,
WHEREAS, the County has determined that the Project is a public works project within the meaning of
the Act.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF
HICKMAN COUNTY, TENNESSEE, AS FOLLOWS:
Section 1.
Authority. The Notes herein authorized shall be issued pursuant to the Act and other
applicable provisions of law.
Section 2.
Authorization. For the purpose of providing funds to finance the costs of the Project,
there shall be issued pursuant to, and in accordance with, the provisions of the Act and other applicable provisions
of law, the interest bearing capital outlay notes of the County, in the principal amount of not to exceed $405,000,
or such lesser amount as may be determined by the County Mayor of the County (the "County Mayor"), at the
time of sale (collectively, the "Notes", individually, the "Note").
Section 3.
Terms of the Notes. The Notes shall be designated "School System Capital Outlay Notes,
Series 2026". The Notes shall be issued in registered form, without coupons. The Notes shall be numbered from
1 upwards, shall be dated the date of issuance and delivery, or such other date as the County Mayor shall determine,
shall be sold at not less than the par amount thereof, and shall bear interest at a rate not to exceed 4.50% per
annum, such interest being payable at such times as agreed upon with the purchaser of such Notes, but in no event
less than semiannually each year commencing six months from the dated date or such date as shall be designated
by the County Mayor (the "Interest Payment Date"). The Notes shall mature not later than the end of the third
fiscal year following the fiscal year in which the NotPage 70 of 124 Each year the Notes are outstanding the County
shall retire principal on the Notes in an amount that is estimated to be at least equal to an amortization which
reflects level debt service on the Notes. If the Notes are issued through the Tennessee Municipal Bond Fund
("TMBF"), alternative loan program, the rate of interest will include an annual fee equal to fifteen basis points
(0.15%), payable to TMBF by the bank, to be paid from each periodic payment of interest on the Notes, based on
the outstanding principal amount of the Note. The weighted average maturity of the Note shall not exceed the
reasonably expected weighted average life of the Project which is hereby estimated to exceed three (3) years. The
Notes shall contain such terms, conditions, and provisions other than as expressly provided or limited herein as
may be agreed upon by the County Mayor of the County and the purchaser of the Notes.
Interest on the Notes shall be payable by wire transfer or by check or other form of draft of the "Note
Registrar," as such term is hereinafter defined, deposited by the Note Registrar in the United States mail, first
class postage prepaid, in sealed envelopes, addressed to the owner of such Notes, as of the applicable Interest
Payment Date, at its address as shown on the Registration Books of the County maintained by the Note Registrar
as of the close of business fifteen (15) calendar days preceding the next Interest Payment Date. All payments of
the principal of and interest on the Notes shall be made in any coin or currency of the United States of America
which, on the date of payment thereof, shall be legal tender for the payment of public and private debts.
Section 4.
Redemption. The Notes shall be subject to redemption, in whole or in part, at the option
of the County, at any time, at a price of par plus accrued interest to the date of redemption, upon not less than
fifteen (15) calendar days written notice to the registered owner.
Section 5.
Execution. The Notes shall be executed in the name of the County; shall bear the manual
signature of the County Mayor and shall be countersigned by the County Clerk of the County (the "County Clerk")
with his or her manual signature. In the event any officer whose signature appears on the Notes shall cease to be
such officer, such signature shall nevertheless be valid and sufficient for all purposes. The Notes shall be issued
in typed, printed, or photocopied form, or any combination thereof, substantially in the form attached hereto as
Exhibit "A", with such minor changes therein or such variations thereof as the County Mayor may deem necessary
or desirable, the blanks to be appropriately completed by the County Mayor prior to the issuance of the Notes.
Section 6.
Registration, Negotiability, and Payment. (a) The County Clerk of the County is hereby
appointed the note registrar and paying agent (the "Note Registrar"), and as such shall establish and maintain
suitable books (the "Registration Books"), for recording the registration, conversion, and payment of the Notes,
and shall also perform such other duties as may be required in connection with any of the foregoing. The Note
Registrar is hereby authorized to authenticate and deliver the Notes to the original purchaser thereof, or as it may
designate, upon receipt by the County of the proceeds of the sale thereof and to authenticate and deliver Notes in
exchange for Notes of the same principal amount delivered for transfer upon receipt of the Notes to be transferred
in proper form with proper documentation as herein described. The Notes shall not be valid for any purpose unless
authenticated by the Note Registrar by the manual signature of the Note Registrar on the certificate set forth in
Exhibit "A" hereto. The Notes shall be fully registered as to both principal and interest and shall be fully
negotiable upon proper endorsement by the registered owner thereof. No transfer of any Notes shall be valid
unless such transfer is noted upon the Registration Books and until such Note is surrendered, cancelled, and
exchanged for a new Note which shall be issued to the transferee, subject to all the conditions contained herein.
Principal on the Notes shall be paid at maturity upon presentation or surrender of the Notes at the principal office
of the Note Registrar, and payment in such manner shall forever discharge and release the obligation of the County
to the extent of the principal and interest SO paid.
(b)
In the event that any amount payable on any Note as interest shall at any time exceed the rate of
interest lawfully chargeable thereon under applicable law, then any such excess shall, to the extent of such excess,
be applied against the principal of such Note as a prepayment thereof without penalty, and such excess shall not
be considered to be interest. All rates of interest specified herein shall be computed on the basis of a three hundred
sixty (360) day year composed of twelve (12) months of thirty (30) days each.
Section 7.
Transfer of Notes. Each Page 71 of 124 be transferable only on the Registration Books
maintained by the Note Registrar at the principal office of the Note Registrar, upon the surrender for cancellation
thereof at the principal office of the Note Registrar, together with an assignment of such Note duly executed by
the owner thereof or its attorney or legal representative, and upon payment of the charges hereinafter provided,
and subject to such other limitations and conditions as may be provided therein or herein. Upon the cancellation
2 -
of any such Note, the Note Registrar shall, in exchange for the surrendered Note or Notes, deliver in the name of
the transferee or transferees a new Note or Notes of authorized denominations, of the same aggregate principal
amount, maturity, and rate of interest as such surrendered Note or Notes, and the transferee or transferees shall
take such new Note or Notes subject to all of the conditions herein contained.
Section 8.
Regulations with Respect to Transfers. In all cases in which the privilege of transferring
Notes is exercised, the County shall execute, and the Note Registrar shall deliver, Notes in accordance with the
provisions of this Resolution. For every transfer of Notes, whether temporary or definitive, the County and the
Note Registrar may make a charge, unless otherwise herein to the contrary expressly provided, sufficient to pay
for any tax, fee, or other governmental charge required to be paid with respect to such transfer, all of which taxes,
fees, and other governmental charges shall be paid to the County by the person or entity requesting such transfer
as a condition precedent to the exercise of the privilege of making such transfer. Neither the County nor the Note
Registrar shall be obligated to transfer any Note during the fifteen (15) calendar days next preceding the maturity
date of the Notes or any call for redemption.
Section 9.
Mutilated, Lost, Stolen, or Destroyed Notes. In the event any Note issued hereunder shall
become mutilated, or be lost, stolen, or destroyed, such Note shall, at the written request of the registered owner,
be cancelled on the Registration Books and a new Note shall be authenticated and delivered, corresponding in all
aspects but number to the mutilated, lost, stolen, or destroyed Note. Thereafter, should such mutilated, lost, stolen,
or destroyed Note or Notes come into possession of the registered owner, such Notes shall be returned to the Note
Registrar for destruction by the Note Registrar. If the principal on said mutilated, lost, stolen, or destroyed Note
shall be due within fifteen (15) calendar days of receipt of the written request of the registered owner for
authentication and delivery of a new Note, payment therefor shall be made as scheduled in lieu of issuing a new
Note. In every case the registered owner shall certify in writing as to the destruction, theft, or loss of such Note,
and shall provide indemnification satisfactory to the County and to the Note Registrar, if required by the County
and the Note Registrar.
Any notice to the contrary notwithstanding, the County and all of the officials, employees, and agents
thereof, including the Note Registrar, may deem and treat the registered owner of the Notes as the absolute owner
thereof for all purposes, including, but not limited to, payment of the principal thereof, and the interest thereon,
regardless of whether such payment shall then be overdue.
Section
10. Authentication. Only such of the Notes as shall have endorsed thereon a certificate of
authentication, substantially in the form set forth in Exhibit "A" hereto duly executed by the Note Registrar shall
be entitled to the rights, benefits, and security of this Resolution. No Note shall be valid or obligatory for any
purpose unless, and until, such certificate of authentication shall have been duly executed by the Note Registrar.
Such executed certificate of authentication by the Note Registrar upon any such Note shall be conclusive evidence
that such Note has been duly authenticated and delivered under this Resolution as of the date of authentication.
Section 11. Source of Payment and Security. The Notes, as to both principal and interest, shall be
payable from funds of the County legally available therefor and to the extent necessary from ad valorem taxes to
be levied on all taxable property within the corporate limits of the County without limitation as to time, rate, or
amount. Said Notes shall be a direct general obligation of the County, for which the punctual payment of the
principal of and interest on the Notes, the full faith and credit of the County is irrevocably pledged.
Section 12.
Levy of Taxes. For the purpose of providing for the payment of the principal of and
interest on the Notes, to the extent necessary, there shall be levied in each year in which such Notes shall be
outstanding a direct tax on all taxable property in th Page 72 of 124 lly sufficient to pay all such principal and interest
falling due prior to the time of collection of the next succeeding tax levy. Said tax shall be assessed, collected,
and paid at the time, and in the same manner, as the other taxes of said County, shall be in addition to all other
taxes, and shall be without limitation as to time, rate, or amount, and for that purpose there is hereby levied a
direct annual tax in such amount as may be found necessary each year to pay said principal of and interest on the
3 -
Nótes maturing in said year. Principal or interest falling due at any time when there shall be insufficient funds on
hand from such tax levy for the payment thereof shall be paid from the general fund or other available funds of
the County, but reimbursement therefor may be made from the taxes herein provided when the same shall have
been collected. Such taxes levied and collected therefor shall be deposited in the County's debt service fund and
used solely for the payment of principal of and interest on the Notes as the same shall become due.
Section 13. Approval of Comptroller of the Treasury or the Comptroller's Designee. Anything
herein contained to the contrary notwithstanding, no Notes authorized under this Resolution shall be issued, sold,
or delivered, unless and until the County has received the written approval of the Comptroller of the Treasury or
the Comptroller's designee, as provided by Section 9-21-601 et. seq., Tennessee Code Annotated, as amended.
The County Mayor, County Clerk, the County Trustee, the County Attorney, and Bond Counsel are hereby
authorized to take or cause to be taken such steps as are necessary to obtain such approval.
After the issuance and sale of the Notes, and for each year that any of the Notes are outstanding, the
County shall prepare an annual budget and budget ordinance in a form consistent with accepted governmental
standards, and as approved by the Comptroller of the Treasury or the Comptroller's designee. The budget shall
be kept balanced during the life of the Notes and shall appropriate sufficient monies to pay all debt service. The
annual budget and ordinance shall be submitted to the Comptroller of the Treasury or the Comptroller's designee
immediately upon its adoption; provided however, it shall not become the official budget for the fiscal year until
such budget is approved by the Comptroller of the Treasury or the Comptroller's designee, in accordance with the
Act. If the Comptroller of the Treasury or the Comptroller's designee determines that the budget does not comply
with the Act, the County shall adjust its estimates or make additional tax levies sufficient to comply with the Act,
or as directed by the Comptroller of the Treasury or the Comptroller's designee.
Section 14. Sale of Notes. The Notes herein authorized are authorized to be sold by the County
Mayor by private negotiated sale at a price of not less than par.
Section 15. Disposition of Note Proceeds. The proceeds from the sale of the Notes shall be paid to
the official of the County designated by law as the custodian of the funds thereof to be deposited in a special fund
known as the "School System Capital Outlay Notes Project Fund" (the "Project Fund"), which is hereby authorized
to be created, to be kept separate and apart from all other funds of the County. The monies in the Project Fund
shall be disbursed solely to finance the Project. Monies in the Project Fund may be invested and shall be secured
in the manner prescribed by applicable statutes relative to the investment and securing of public or trust funds.
Any monies remaining in the Project Fund after completion of the Project shall be transferred to the County's debt
service fund and used to pay debt service on the Notes.
Section 16. Non-Arbitrage Certification. The County certifies and covenants with the owner of the
Notes that SO long as the principal of any Note remains unpaid, monies on deposit in any fund or account in
connection with the Notes, whether or not such monies were derived from the proceeds of the sale of the Notes or
from any other source, will not be used in a manner which will cause the Notes to be "arbitrage bonds" within the
meaning of Section 148 of the Code, and any lawful regulations promulgated thereunder, as the same presently
exist, or may from time to time hereafter be amended, supplemented or revised. The County reserves the right,
however, to make any investment of such monies permitted by Tennessee law and this Resolution if, when and to
the extent that said Section 148 or regulations promulgated thereunder shall be repealed or relaxed or shall be held
void by final decision of a court of competent jurisdiction, but only if any investment made by virtue of such
repeal, relaxation, or decision would not, in the opinion of counsel of recognized competence in such matters,
result in making the interest on the Notes subject to inclusion in gross income of the owner thereof for federal
income tax purposes.
Page 73 of 124
The County covenants that it shall comply with Section 148(f) of the Code, unless legally exempted
therefrom and it represents that in the event it shall be required by Section 148(f) of the Code to pay "Rebatable
Arbitrage," as defined in the regulations promulgated under the Code, to the United States Government, it will
4
make such payments as and when required by said Section 148(f) and will take such other actions as shall be
necessary or permitted to prevent the interest on the Notes from becoming subject to inclusion in federal gross
income of the owner of the Notes for purposes of federal income taxation.
Section 17. Designation of Notes as Qualified Tax-Exempt Obligations. The County hereby
designates the Notes as "qualified tax-exempt obligations" within the meaning and for the purpose of Section
265(b)(3) of the Internal Revenue Code of 1986, as amended. The County reasonably anticipates that the amount
of tax-exempt obligations (other than obligations described in Section 265(b)(3)(C)(ii)) which will be issued
during the calendar year by the County (i) any issuer with respect to which the County is deemed to be an "on
behalf of" issuer, and (ii) all subordinate entities which are treated as one issuer under Section 265(b)(3)(E) of the
Code, will not exceed $10,000,000, and not more than $10,000,000 of obligations issued by the County (together
with those issued by any other issuers that are treated as on issuer under such Section 265(b)(3)) during the 2026
calendar year will be designated as "qualified tax-exempt obligations".
Section 18. Resolution a Contract. The provisions of this Resolution shall constitute a contract
between the County and the owner of the Notes, and after the issuance of the Notes, no change, variation, or
alteration of any kind in the provisions of this Resolution shall be made in any manner, until such time as all
installments of the principal of and interest on the Notes shall have been paid in full or the consent of the registered
owner of the Notes has been obtained; provided, however, that the County is hereby authorized to make such
amendments to this Resolution as will not impair the rights or security of the owner of the Notes.
Section 19. No Action to be Taken Affecting Validity of the Notes. The County hereby covenants
and agrees that it will not take any action, that would in any manner affect the validity of the Notes or limit the
rights and remedies of the owner from time to time of such Notes. The County further covenants that it will not
take any action that will cause the interest on the Notes to be subject to inclusion in gross income of the owner
thereof for purposes of federal income taxation.
Section 20. Miscellaneous Acts. The County Mayor, the County Clerk, the County Trustee, the
County Attorney, and all other appropriate officials of the County are hereby authorized, empowered, and directed
to do any and all such acts and things, and to execute, acknowledge, and deliver all such documents, instruments,
and certifications, in addition to those acts, things, documents, instruments, and certifications hereinbefore
authorized and approved, as may in their discretion, be necessary or desirable to implement or comply with the
intent of this Resolution; or any of the documents herein authorized and approved; or for the authorization,
issuance, and delivery of the Notes.
Section 21. Failure to Present Notes. Subject to the provisions of Section 3 hereof, in the event any
Note shall not be presented for payment when the principal becomes due at maturity and in the event monies
sufficient to pay such Note shall be held by the Note Registrar for the benefit of the owner thereof, all liability of
the County to such owner for the payment of such Note shall forthwith cease, terminate, and be completely
discharged. Thereupon, the Note Registrar shall hold such monies, without liability for interest thereon, for the
benefit of the owner of such Note who shall thereafter be restricted exclusively to such monies for any claim under
this Resolution or on, or with respect to, said Note, subject to escheat or other similar law, and any applicable
statute of limitation.
Section 22. Payments Due on Saturdays, Sundays, and Holidays. Whenever the interest on or
principal of any Note is due on a Saturday or Sunday or, at the place designated for payment, a legal holiday or a
day on which banking institutions are authorized Page 74 of 124 se, then the payment of the interest on, or the
principal of, such Note need not be made on such date but must be made on the next succeeding day not a Saturday,
Sunday, or a legal holiday or a day upon which banking institutions are authorized by law to close, with the same
force and effect as if made on the date of maturity; and no interest shall accrue for the period after such date.
5 -
Section 23.
No Recourse Under Resolution or on Notes. All stipulations, promises, agreements, and
obligations of the County contained in this Resolution shall be deemed to be the stipulations, promises,
agreements, and obligations of the County and not of any officer, director, or employee of the County in his or
her individual capacity, and no recourse shall be had for the payment of the principal of or interest on the Notes
or for any claim based thereon or under this Resolution against any officer, director, or employee of the County
or against any official or individual executing the Notes.
Section 24. Severability. If any section, paragraph, or provision of this Resolution shall be held to
be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph, or
provision shall not affect any of the remaining provisions hereof.
Section 25.
Repeal of Conflicting Resolutions and Effective Date. All resolutions and orders, or parts
thereof, in conflict with the provisions of this Resolution, are, to the extent of such conflict, hereby repealed, and
this Resolution shall be in effect as of the date of its adoption the welfare of the County requiring it.
Approved and adopted this 22nd day of June, 2026.
SPONSORS Giann
652d
Steve Gianakos, District 4
Dusty Jordan, District 5
BOARD ACTION: 12 AYE ø NAY 2 ABSENT
ADOPTED:
KNAS
X Casey Dorton, County Clerk
ATTEST
COUNTY CLERK
Keith Nash, Chairman
County Be Mayor
ELCKMAN COUNTY
Page 75 of 124
6 -
STATE OF TENNESSEE)
COUNTY OF HICKMAN)
I, Casey Dorton, hereby certify that I am the duly qualified and acting County Clerk of Hickman
County, Tennessee (the "County"), and, as such official, I further certify as follows: (1) that attached hereto is
a copy of a resolution excerpted from the minutes of the meeting of the Board of Commissioners of said County
held on June 22, 2026; (2) that I have compared said copy with the original minute record of said meeting in
my official custody; (3) that said copy is a true, correct, and complete copy of such resolution authorizing the
issuance of not to exceed $405,000 School System Capital Outlay Notes, Series 2026, by said County; (4) that
the actions by said Board of Commissioners including the aforementioned, at said meeting were promptly and
duly recorded by me in a book kept for such purpose; and, (5) that a quorum of the members of said Board of
Commissioners was present and acting throughout said meeting.
WITNESS my official signature and the seal of said County this 22nd day of June, 2026.
COUNTY
CLERK
)
County Clerk
(SEAL
ELICKMAN COUNTY
Page 76 of 124
2026-2027 Capital Projects Request
Baseball Field Drains - EHMS
$20,000
Playground Fence - EHMS
$10,000
Tennis Court Repair/Resurface - EHHS, HCHS
$200,000
Roof - EHIS
$175,000
Total
405,000.00
Page 77 of 124
BUDGET AMENDMENT NO. 27-20
HICKMAN COUNTY, TENNESSEE
County General 101
Date: 10-2026
Acct #
Description
Debit
Credit
101-51500-193
Election Workers
$9,700.00
101-51500-349
Printing, Stationery, and Forms
$5,000.00
101-51500-355
Travel
$3,700.00
101-51500-351
Rentals
$1,000.00
Total
$9,700.00
$9,700.00
Reason: Reclassification of funds to cover cost of election.
BUDGET COMMITTEE APPROVAL:
ATTEST:
Chairman
Page 78 of 124
C. Fubyrald
COUNTY LEGISLATIVE BODY APPROVAL
County Clerk
Chairman
COUNTY MAYOR'S APPROVAL/DISAPPROVAL:
Date:
Jim Bates, County Mayor
BUDGET AMENDMENT
REQUESTED BY:
Brittany Duke
DESCRIPTION:
Reclassification of funds to cover Election Cost.
Debits
Credits
101-51500-193
Election Workers
9,700.00
101-51500-349
Printing, Stationery and Forms
5,000.00
101-51500-355
Travel
3,700.00
101-51500-351
Rentals
1,000.00
TOTAL
9,700.00
9,700.00
BuildayDue
8-20-26
APPROVAL
DATE
Roy sign &
RM.A.
return to
Page 79 of 124
Finance V
BUDGET AMENDMENT NO. 27-21
HICKMAN COUNTY, TENNESSEE
County General 101
Date: 10-2026
Acct #
Description
Debit
Credit
101-47235-THSO
Homeland Security Grant (THSO)
$20,000.00
101-54110-187-THSO
Overtime
$10,000.00
THSO Grant (Sheriff Department)
101-54110-431-THSO
Law Enforcement Supplies
$10,000.00
101-46210-RETEN
Law Enforcement Training (Ret. Grant)
$65,500.00
Recruitment and Retention Grant
101-54110-140- RETEN
Salary Supplement (Ret. Grant)
$65,500.00
(Sheriffs Department)
101-55190-131
Medical Personnel
$3,775.00
101-55190-163
Educational Assistant
$3,775.00
101-55190-355
Travel
$5,000.00
Department of Health Grant Revision
101-58600-201
Social Security
$2,500.00
(Health Department)
101-58600-204
Retirement
$2,500.00
101-47407
American Rescue Plan (TDEC BALUD)
$139,197.00
TDEC Grant Carryover BALUD
101-58842-399
Other Contracted Services
$139,197.00
Total
$233,472.00
$233,472.00
Reason: To Budget County Grants and Carryover.
BUDGET COMMITTEE APPROVAL:
ATTEST:
Chairman
COUNTY LEGISLATIVE BODY APPROVAL
County Clerk
Chairman
COUNTY MAYOR'S APPROVAL/DISAPPROVAL:
Date:
Jim Bates, County Mayor
Page 80 of 124
BUDGET AMENDMENT
REQUESTED BY:
Jason Craft
DESCRIPTION:
THSO Grant (Tennessee Highway Safety)
Debits
Credits
101-47235-THSO
Homeland Security Grant (THSO)
20,000.00
101-54110-187-THSO
Overtime
10,000.00
101-54110-431-THSO
Law Enforcement Supplies
10,000.00
TOTAL
20,000.00
20,000.00
APPROVAL Jason Graft
10-2-2026
DATE
Page 81 of 124
06-24-26 GG
THE STATE O
GOVERNMENTAL GRANT CONTRACT
AGRICULTURE COMMERCE 1796 )
(cost reimbursement grant contract with a federal or Tennessee local governmental entity or their
agents and instrumentalities)
Begin Date
End Date
Agency Tracking #
Edison ID
October 01,2026
September 30, 2027
Z27THS127
91716 (PT)
Grantee Legal Entity Name
Edison Vendor ID
Hickman County Sheriff's Department
0000000028
Subrecipient or Recipient
Assistance Listing Number 20.600
Subrecipient
Recipient
Grantee's fiscal year end June 30
Service Caption (one line only)
Community Traffic Safety Enforcement and Education (PT)
Funding -
FY
State
Federal
Interdepartmental
Other
TOTAL Grant Contract Amount
2027
$20,000.00
$20,000.00
TOTAL:
$20,000.00
$20,000.00
Grantee Selection Process Summary
Competitive Selection
Grants will be awarded based on the highest scores, data, and
funding availability. Law enforcement grants will be awarded based
on data provided by the Department of Safety and Homeland
Security's Tennessee Integrated Traffic Analysis Network (TITAN)
business unit. Data is imported into a funding allocation tool which
places a dollar amount per county based on the data provided by
TITAN.
Non-competitive Selection
Budget Officer Confirmation: There is a balance in the
CPO USE - GG
appropriation from which obligations hereunder are
required to be paid that is not already encumbered to pay
other obligations.
Speed Chart/Division
Code
Account Code (optional)
Page 82 of 124
06-24-26 GG
ATTACHMENT ONE
Page 1
GRANT BUDGET
Community Traffic Safety Enforcement and Education (PT)
The Grant Budget line-item amounts below shall be applicable only to expense incurred during the following
Applicable Period: BEGIN: October 01, 2026
END: September 30, 2027
EXPENSE OBJECT LINE-ITEM CATEGORY 1
GRANT
GRANTEE
CONTRACT
TOTAL PROJECT
PARTICIPATION
Salaries, Benefits & Taxes
$10,000.00
$0.00
$10,000.00
Professional Fee, Grant & Award 2
$0.00
$0.00
$0.00
Supplies, Telephone, Postage & Shipping,
Occupancy, Equipment Rental & Maintenance,
Printing & Publications
$10,000.00
$0.00
$10,000.00
Travel, Conferences & Meetings
$0.00
$0.00
$0.00
Interest 2
$0.00
$0.00
$0.00
Insurance
$0.00
$0.00
$0.00
Specific Assistance To Individuals
$0.00
$0.00
$0.00
Depreciation 2
$0.00
$0.00
$0.00
Other Non-Personnel 2
$0.00
$0.00
$0.00
Capital Purchase 2
$0.00
$0.00
$0.00
Indirect Cost
$0.00
$0.00
$0.00
In-Kind Expense
$0.00
$0.00
$0.00
GRAND TOTAL
$20,000.00
$0.00
$20,000.00
1 Each expense object line-item is defined by the U.S. OMB's Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards, Subpart E Cost Principles (posted on the Internet at:
https://www.ecfr.gov/current/title-2/subtitle-A/chapter-Il/part-200/subpart-E) and CPO Policy 2013-007 (posted online at
https://www.tn.gov/generalservices/procurement/central-procurement-office-cpo-/library-html).
2 Applicable detail follows this page if line-item is funded.
Page 83 of 124
BUDGET AMENDMENT
REQUESTED BY:
Jason Craft
DESCRIPTION:
Recruitment and Retention Grant
ACCOUNT
DESCRIPTION
DEBIT
CREDIT
101-46210-RETEN
Law Enforcement Training (Ret. Grant)
$65,500.00
101-54110-140-RETEN
Salary Supplement (Ret. Grant)
$65,500.00
TOTAL
$65,500.00
$65,500.00
APPROVAL Jason Craft
Page 84 of 124
Last Hired w/
Payment 1
Payment 1
Payment 2
Payment 2
Payment 3
Payment 3
Payment 4
Payment 4
Last Name
First Name PSID
Date Pr Eligibility
Due
Amount
Due
Amount
Due
Amount
Due
Amount
Nordan
David
5/12/23 V. Eligible
11/12/23
$1,000.00
5/12/24
$3,000.00
5/12/25
$3,000.00
5/12/26
$3,000.00
$10,000.00
Brumit
Jacob
7/7/23
W Eligible
N/A
$0.00
7/7/24
$3,000.00
7/7/25
$2,500.00
7/7/26
$2,500.00
$8,000.00
Bradford
Mitchell
7/17/23 W Eligible
N/A
$0.00
7/17/24
$3,000.00
7/17/25
$2,500.00
7/17/26
$2,500.00
$8,000.00
Taylor
Triston
12/4/23
W Eligible
N/A
$0.00
12/4/24
$3,000.00
12/4/25
$2,500.00
12/4/26
$2,500.00
$5,500.00
Irwin
Wyatt
2/20/24
W Eligible
N/A
$0.00
2/20/25
$3,000.00
2/20/26
$2,500.00
2/20/27
$2,500.00
$5,500.00
Kelley
Joshua
4/25/24
W Eligible
N/A
$0.00
4/25/25
$3,000.00
4/25/26
$2,500.00
4/25/27
$2,500.00
$5,500.00
Turner
Brady
8/5/24
W Eligible
N/A
$0.00
8/5/25
$3,000.00
8/5/26
$2,500.00
8/5/27
$2,500.00
$3,000.00
Rutan
Ellie
6/9/25
W Eligible
N/A
$0.00
6/9/26
$3,000.00
6/9/27
$2,500.00
6/9/28
$2,500.00
$3,000.00
Conner
Ronald
1/15/26
V. Eligible
7/15/26
$1,000.00
1/15/27
$3,000.00
1/15/28
$3,000.00
1/15/29
$3,000.00
$1,000.00
DeFrank
Devan
3/2/26
W Needs BPS
N/A
$0.00
3/2/27
$3,000.00
3/2/28
$2,500.00
3/2/29
$2,500.00
Witherspoon
Kristen
"
7/1/2026
N/A
7/1/2027
$3,000.00
7/1/2028
$2,500.00
7/1/2029
$2,500.00
$49,500.00
Page 85 of 124
Total Grant
$65,500.00
BUDGET AMENDMENT
REQUESTED BY:
Sarah Russell
DESCRIPTION:
Budget Revision for Department of Health Grant.
Bringing budget Inline with grant contract.
Debits
Credits
101-55190-131
Medical Personnel
3,775.00
101-55190-163
Education Assistants
3,775.00
101-55190-355
Travel
5,000.00
101-58600-201
Social Security
2,500.00
101-58600-204
Retirement
2,500.00
TOTAL
8,775.00
8,775.00
less
9/30/20
APPROVAL
DATE
Page 86 of 124
GRANT BUDGET REVISION
Contract #
GG-27-91380-00
GRANTEE:
Hickman County
Amendment #
PROGRAM AREA:
Local Health Services
Revision #
1
RFS #
34360-19027
THE FOLLOWING IS APPLICABLE TO EXPENSE INCURRED IN THE PERIOD:
ORIGINAL
DIFFERENCE
REVISED
POLICY03
Object
Line-dem
EXPENSE OBJECT LINE-ITEM CATEGORY (detail
GRANT
GRANTEE MATCH
TOTAL
GRANT
GRANTEE MATCH
TOTAL
GRANT
GRANTEE MATCH
TOTAL
Reference
schedule(s) attached as applicable)
CONTRACT
(participation)
PROJECT
CONTRACT
(participation)
PROJECT
CONTRACT
(participation)
PROJECT
1
Salaries
$248,600.00
$248,600.00
$0.00
$248,600.00
$0.00
$248,600.00
2
Benefits & Taxes
$111,870.00
$111,870.00
-$5,000.00
-$5,000.00
$106,870.00
$0.00
$106,870.00
4.15
Professional Fees / Grant Awards
$500.00
$500.00
$0.00
$500.00
$0.00
$500.00
5
Supplies
$2,500.00
$2,500.00
$0.00
$2,500.00
$0.00
$2,500.00
6
Telephone
$0.00
$0.00
$0.00
$0.00
$0.00
7
Postage & Shipping
$0.00
$0.00
$0.00
$0.00
$0.00
B
Occupancy
$0.00
$0.00
$0.00
$0.00
$0.00
9
Equipment Rental & Maintenance
$0.00
$0.00
$0.00
$0.00
$0.00
10
Printing & Publications
$100.00
$100.00
$0.00
$100.00
$0.00
$100.00
11.12
Travel / Conferences & Meetings
$15,000.00
$15,000.00
$5,000.00
$5,000.00
$20,000.00
$0.00
$20,000.00
13
Interest
$0.00
$0.00
$0.00
$0.00
$0.00
14
Insurance
$250.00
$250.00
$0.00
$250.00
$0.00
$250.00
16
Specific Assistance to Individuals
$0.00
$0.00
$0.00
$0.00
$0.00
17
Depreciation
$0.00
$0.00
$0.00
$0.00
$0.00
18
Other Non-Personnel
$1,000.00
$1,000.00
$0.00
$1,000.00
$0.00
$1,000.00
20
Capital Purchase
$0.00
$0.00
$0.00
$0.00
$0.00
22
Indirect / Administrative Cost
$0.00
$0.00
$0.00
$0.00
$0.00
24
In-Kind Expense
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
25
GRAND TOTAL
$379,820.00
$379,820.00
$0.00
$0.00
$0.00
$379,820.00
$0.00
$379,820.00
Page 87 of 124
BUDGET AMENDMENT
REQUESTED BY:
Crystal Fitzgeraled
DESCRIPTION:
TDEC Grant Carryover BALUD Asset Management Plan
Debits
Credits
101-47407
American Rescue Plan Grant B (BALUD)
139,197.00
101-58842-399
Other Contracted Services
139,197.00
TOTAL
139,197.00
139,197.00
9/30/26
APPROVAL
DATE
Page 88 of 124
TDEC ARPA Grant (BALUD)
GRANT
Matching
Total
225,000.00
75,000.00 300,000.00
127-58837-339-BALU
101-58842-399
101-47407
Matching
Grant
EXPENDITURES:
25%
75%
Reimbursement
Grant
75,000
225,000
DATE
DESCRIPTION
CHECK
DEBIT
DEBIT
CREDIT
BALANCE
Hethcoat
SCTDD
9/16/2024
Grant Revenue Req 1
Dir. Dep.
7,950.00
7,950.00
9/20/2024
Hethcoat & Davis Req 1
1003628
(2,500.00)
(7,500.00)
450.00
(10,000.00)
9/20/2024
South Central Tennessee Development District Req 1
1003631
(150.00)
(450.00)
0.00
(600.00)
10/30/2024
Grant Revenue 2
Dir. Dep.
22,295.03
22,295.03
11/1/2024
Hethcoat & Davis 2
1004014
(22,295.03)
0.00
(22,295.03)
11/1/2024
Hethcoat & Davis 2
1004030
(7,431.68)
0.00
(7,431.68)
1/30/2025
Grant Revenue 3
0.00
0.00
8,250.00
8,250.00
2/4/2025
Hethcoat & Davis 3
1004967/1004944
(2,500.00)
(7,500.00)
750.00
(10,000.00)
2/4/2025
South Central Tennessee Development District 3
1004969/1004961
(250.00)
(750.00)
0.00
(1,000.00)
3/17/2025
Grant Revenue 4
21,240.00
21,240.00
3/18/2025
Hethcoat & Davis 4
1005447/1005433
(7,079.79)
(21,240.00)
0.00
(28,319.79)
5/23/2025
Hethcoat & Davis 5
1006054/1006022
(1,349.67)
(4,048.98)
(4,048.98)
(5,398.65)
5/20/2025
Grant Revenue 5
4,048.98
0.00
6/30/2025
Grant Revenue 6
20,215.15
20,215.15
7/15/2025
Hethcoat & Davis A/P 6
4/10/2026
Hethcoat & Davis A/P 7
Page 89 of 124
1006686/1006668
(6,738.35)
(20,215.15)
0.00
(26,953.50)
1009556/1009531
(301.55)
(904.80)
(904.80)
(1,206.35)
4/10/2026
South Central Tennessee Dev
pment District A/P 7
1009544/1009564
(300.00)
(900.00)
(1,804.80)
(1,200.00)
4/2/2026
Grant Revenue 7
1,804.80
0.00
8/14/2026
Hethcoat & Davis A/P 8
01010984/01010964
(11,680.87)
(36,842.63)
(36,842.63)
(48,523.50)
not 25/75 split
8/14/2026
South Central Tennessee Development District A/P 8
01010989/01010977
(750.00)
(2,250.00)
(39,092.63)
(3,000.00)
7/30/2025
Grant Revenue 8
39,092.63
0.00
0.00
0.00
Hethcoat & Davis
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(41,031.91)
(85,803.96)
85,803.96
0.00
Remaining
33,968.09
139,196.04
173,164.13 Payments
(160,128.50)
(5,800.00)
BUDGET AMENDMENT NO. 27-22
HICKMAN COUNTY, TENNESSEE
ARPA 127
Date: 10-2026
Acct #
Description
Debit
Credit
127-34510
Restricted
$33,968.09
Matching Share of TDEC Grant
127-58837-339-BALU
Matching Share (BALUD)
$33,968.09
(Res. 22-31)
127-34510
Restricted
$20,470.85
127-58837-791-EMS
Other Construction (EMS)
$20,470.85 Carryover allocation from Prior Year
(Pinewood EMS Station # 3)
Total
$54,438.94
$54,438.94
Reason: To Budget for Grant and Prior Year Allocation carryover from Prior year.
BUDGET COMMITTEE APPROVAL:
ATTEST:
Chairman
C. Futzuald
COUNTY LEGISLATIVE BODY APPROVAL
County Clerk
Chairman
COUNTY MAYOR'S APPROVAL/DISAPPROVAL:
Date:
Jim Bates, County Mayor
Page 90 of 124
BUDGET AMENDMENT
REQUESTED BY:
Crystal Fitzgeraled
DESCRIPTION:
TDEC Grant Carryover BALUD Asset Management Plan
(Matching)
Debits
Credits
127-34510
Restricted
33,968.09
127-58837-339-BALU
Matching Share (BALUD)
33,968.09
TOTAL
33,968.09
33,968.09
9/30/26
APPROVAL
DATE
Page 91 of 124
TDEC ARPA Grant (BALUD)
GRANT
Matching
Total
225,000.00
75,000.00 300,000.00
127-58837-339-BALU
101-58842-399
101-47407
Matching
Grant
EXPENDITURES:
25%
75%
Reimbursement
Grant
75,000
225,000
DATE
DESCRIPTION
CHECK
DEBIT
DEBIT
CREDIT
BALANCE
Hethcoat
SCTDD
9/16/2024
Grant Revenue Req 1
Dir. Dep.
7,950.00
7,950.00
9/20/2024
Hethcoat & Davis Req 1
1003628
(2,500.00)
(7,500.00)
450.00
(10,000.00)
9/20/2024
South Central Tennessee Development District Req 1
1003631
(150.00)
(450.00)
0.00
(600.00)
10/30/2024
Grant Revenue 2
Dir. Dep.
22,295.03
22,295.03
11/1/2024
Hethcoat & Davis 2
1004014
(22,295.03)
0.00
(22,295.03)
11/1/2024
Hethcoat & Davis 2
1004030
(7,431.68)
0.00
(7,431.68)
1/30/2025
Grant Revenue 3
0.00
0.00
8,250.00
8,250.00
2/4/2025
Hethcoat & Davis 3
1004967/1004944
(2,500.00)
(7,500.00)
750.00
(10,000.00)
2/4/2025
South Central Tennessee Development District 3
1004969/1004961
(250.00)
(750.00)
0.00
(1,000.00)
3/17/2025
Grant Revenue 4
21,240.00
21,240.00
3/18/2025
Hethcoat & Davis 4
1005447/1005433
(7,079.79)
(21,240.00)
0.00
(28,319.79)
5/23/2025
Hethcoat & Davis 5
1006054/1006022
(1,349.67)
(4,048.98)
(4,048.98)
(5,398.65)
5/20/2025
Grant Revenue 5
4,048.98
0.00
6/30/2025
Grant Revenue 6
20,215.15
20,215.15
7/15/2025
Hethcoat & Davis A/P 6
4/10/2026
Hethcoat & Davis A/P 7
Page 92 of 124
1006686/1006668
(6,738.35)
(20,215.15)
0.00
(26,953.50)
1009556/1009531
(301.55)
(904.80)
(904.80)
(1,206.35)
4/10/2026
South Central Tennessee Dev
pment District A/P 7
1009544/1009564
(300.00)
(900.00)
(1,804.80)
(1,200.00)
4/2/2026
Grant Revenue 7
1,804.80
0.00
8/14/2026
Hethcoat & Davis A/P 8
01010984/01010964
(11,680.87)
(36,842.63)
(36,842.63)
(48,523.50)
not 25/75 split
8/14/2026
South Central Tennessee Development District A/P 8
01010989/01010977
(750.00)
(2,250.00)
(39,092.63)
(3,000.00)
7/30/2025
Grant Revenue 8
39,092.63
0.00
0.00
0.00
Hethcoat & Davis
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(41,031.91)
(85,803.96)
85,803.96
0.00
Remaining
33,968.09
139,196.04
173,164.13
Payments
(160,128.50)
(5,800.00)
BUDGET AMENDMENT
REQUESTED BY:
Crystal Fitzgeraled
DESCRIPTION:
Carryover of Pinewood EMS Station#3 Allcation.
Debits
Credits
127-34510
Restricted
20,470.85
127-58837-791-EMS
Other Construction (EMS)
20,470.85
TOTAL
20,470.85
20,470.85
( Litzerada
10/01/26
APPROVAL
DATE
Page 93 of 124
Committed Funds
34685 Capital Projects
Allocated
Used
Remaining
Res#22-36
TDEC Match TOC
456,551.36
(456,551.36)
0.00
Res#22-30
TDEC Match TOC
240,000.00
(240,000.00)
0.00
Res#22-31
TDEC Match BALUD
75,000.00
(41,031.91)
33,968.09
Res#22-37
Multi-Purpose Facility/New Ambulance
1,200,000.00
(1,266,529.15)
20,470.85
BA26-28
EMS Station#3 Completion
87,000.00
Res#23-13
Health Dept. Facility Improvement match
127,700.00
(115,629.77)
12,070.23
Res#23-28
Shelther Friends (Animal Shelter)
550,000.00
(550,000.00)
0.00
2,736,251.36
(2,669,742.19)
66,509.17
Page 94 of 124
BUDGET AMENDMENT NO. 27-23
HICKMAN COUNTY, TENNESSEE
Capital Projects 171
Date: 10-2026
Acct #
Description
Debit
Credit
171-47590-HOME
Other Federal through State-Home
$524,114.00
171-91110-799-HOME
Other Capital Outlay-Home Grant
$524,114.00
Total
$524,114.00
$524,114.00
Reason: 2024 Home Grant carryover.
BUDGET COMMITTEE APPROVAL:
ATTEST:
Chairman
Page 95 of 124
C.Putzyrald
COUNTY LEGISLATIVE BODY APPROVAL
County Clerk
Chairman
COUNTY MAYOR'S APPROVAL/DISAPPROVAL:
Date:
Jim Bates, County Mayor
BUDGET AMENDMENT
REQUESTED BY:
Crystal Fitzgerald
DESCRIPTION:
Carryover of 2024 Home Grant
100% Grant no match
Debits
Credits
171-47590-HOME
Other Federal through State-Home
524,114.00
171-91110-799-HOME
Other Capital Outlay-Home Grant
524,114.00
TOTAL
524,114.00
524,114.00
9/16/26
APPROVAL
DATE
Grant Original
540,000.00
Amended
210,436.00
750,436.00
used
(226,322.00)
524,114.00
Page 96 of 124
BUDGET AMENDMENT NO. 27-24
HICKMAN COUNTY, TENNESSEE
County General 101
Date: 10-2026
Acct #
Description
Debit
Credit
101-49700
Insurance Recovery
$12,300.00
Sheriff's Insurance Recovery
101-54110-718
Vehicles
$12,300.00
101-42910-STOR
Proceeds from Confiscated Property (Storage)
$25,000.00
Budgeting Increase Revenue
101-54110-338-STOR
Maintenance and Repair-Vehicles (Storage)
$25,000.00
(Sheriff's Dept. Storage Reserves)
Total
$37,300.00
$37,300.00
Reason: Budgeting for increased revenue and insurance recovery.
BUDGET COMMITTEE APPROVAL:
ATTEST:
Chairman
C.Puberald
COUNTY LEGISLATIVE BODY APPROVAL
County Clerk
Chairman
COUNTY MAYOR'S APPROVAL/DISAPPROVAL:
Date:
Jim Bates, County Mayor
Page 97 of 124
BUDGET AMENDMENT
REQUESTED BY:
Jason Craft
DESCRIPTION:
Insurance Recovery
Debits
Credits
101-49700-
Insurance Recovery
12,300.00
101-54110-718
Vehicles
12,300.00
TOTAL
12,300.00
12,300.00
APPROVAL Josen Cott Janen left
9/1/26
DATE
Page 98 of 124
Hickman County Trustee
User:
Hope Brewer
Created By: Hope Brewer
Miscellaneous Receipt
Date/Time: 8/28/2026
Date:
08/28/2026
Miscellaneous Receipt Number:
2025 3051
Initials:
HB
Transaction Total Amount:
12,300.00
Drawer No:
4
Hope's Drawer
Transaction Total Tendered:
12,300.00
Change:
0.00
Group:
Trustee
Transaction No:
591566
Description:
INSURANCE RECOVERY
Amount:
$12,300.00
Revenue Code
Object
Cost Center
Allocation
Receipt Item Amount
49700
Insurance Recovery
101 - County General Fund
$12,300.00
Received of
Payment Type
Payment No
Amount
TNRMT
Check
275225
$12,300.00
Page 99 of 124
Duplicate
Lisa B. Hellmann, Hickman County Trustee
TNRMT
Tennessee Risk Management Trust
.... WANIGEMENT TABST
Claim Number
Claimant
Transaction Type
From Date
To Date
Invoice #
Amount
VA120975
HICKMAN COUNTY GOVERNMENT Ind/PD/Coll Payment
12,300.00
Payee: Hickman County Government
Check #:275225 Total Check Amount: 12,300.00
Memo: 2020 Dodge Durango #405980
Check Date: 8/26/2026
REMITTANCE STATEMENT -- PLEASE DETACH BEFORE DEPOSITING
THIS CHECK IS VOID WITHOUT A MULTI-COLORED BACKGROUND AND AN ARTIFICIAL WATERMARK ONTHE BACK HOLD AN ANGLE TO VIEW
Tennessee Risk Management Trust
CAPSTAR BANK
DATE
CHECK NO.
101 Tamaras Way
Nashville TN
Hendersonville,
87-938/640
8/26/2026
275225
If
AMOUNT
$
**** $12,300.00
Page 100 of 124
VOID AFTER 90 DAYS
PAY
****Twelve thousand three hundred and xx/ 100 Dollars
TWO (2) SIGNATURES REQUIRED OVER $20,000
TO
Hickman County Government
THE
Attn: Finance Dept
ORDER
114 N, Central Ave
Dawn R Robinson
Centerville
TN
37033
AUTHORIZED ACCOUNT SIGNER(S)
SIGNATURE HAS A COLORED BACKGROUND BORDER CONTAINS MICROPRINTING
⑈00275225⑈ ⑆064009380⑆
7655378367⑈
BUDGET AMENDMENT
REQUESTED BY:
Jason Craft
DESCRIPTION:
Budgeting increased revenue from Storage reserve.
Debits
Credits
101-42910-STOR
Proceeds from Confiscated Property
25,000.00
101-54110-338-STOR
Maintenance and Repair-Vehicles
25,000.00
TOTAL
25,000.00
25,000.00
APPROVAL part
10-2-2026
DATE
Page 101 of 124
Template Name: LGC Revenues
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Statement of Revenues
Date/Time:
10/2/2026 9:06 AM
September 2026
Page 1 of 1
Fund 101
General
Sub-Fund:
Original Est/
%
Amendments
Total Estimated
YTD Realized
Unrealized
Realized
Current Revenue
42000
Fines, Forfeitures And Penalties
42900
Other Fines,Forfeittures And Penalties
42910
STOR
Proceeds From Confiscated Property
25,000.00
25,000.00
(26,934.87)
(1,934.87)
107.74%
(9,582.00)
SHERIFF STORAGE FEES
0.00
Total 42900 Other Fines,Forfeittures And
25,000.00
25,000.00
(26,934.87)
(1,934.87)
107.74%
(9,582.00)
Penalties
0.00
Total For Fund: 101
25,000.00
25,000.00
(26,934.87)
(1,934.87)
107.74%
(9,582.00)
0.00
Prior Year 06/30/26 Totals $55,187.20
Page 102 of 124
TENNESSEE
COMPTROLLER
OF THE TREASURY
Jason E. Mumpower
Comptroller
September 23, 2026
Honorable Chris Chilton, Mayor
and Honorable Board of Commissioners
Hickman County
114 N Central Ave Ste 204
Centerville, TN 37033-1454
Dear Mayor Chilton and Board of Commissioners:
This letter acknowledges receipt of a certified copy of the fiscal year 2027 budget.
Conditional Approval
This letter constitutes conditional approval, by our office, for the County's 2027 fiscal year budget as
described below. Our review of the budget is based solely on the information we have received.
General Purpose School Fund - Structural Imbalance, Low Reserves
During our review of the budget and accompanying projected cash balances, we noted that the
General Purpose School Fund is:
1. Projected to end the fiscal year with a cash balance of less than one month's average expenditures.
2. Budgeted to end the fiscal year with a fund balance of less than two months of annual
expenditures.
3. Budgeted to use fund balance reserves to finance recurring expenditures.
The projected ending cash balance indicates a financial distress concern based on the financial health
metrics outlined in the Tennessee Budget Manual. In addition, maintaining fund balance reserves
below the recommended two-month minimum reduces the Fund's ability to respond to unexpected
expenditures or revenue shortfalls. Finally, relying on fund balance reserves to finance recurring
expenditures is not a sustainable long-term financial strategy. Sound financial management requires
that recurring expenditures be supported by recurring revenues.
To address these concerns, with the submission 01 the nscal year 2028 budget, the County and school
Page 103 of 124
system must jointly submit a corrective action plan that identifies specific actions and a reasonable
timeframe for reducing the structural imbalance and restoring cash and fund balance reserves to
financially healthy levels. The plan should demonstrate how recurring revenues will sufficiently
support recurring expenditures while providing for the rebuilding and maintenance of adequate
reserves.
Page of 3
CORDELL HULL BUILDING
425 Rep. John Lewis Way N.
Nashville, Tennessee 37243
Hickman County
Budget Review Letter
September 23, 2026
Compliance with this requirement will be considered as part of our review of the fiscal year 2028
budget. We will provide additional guidance regarding the required components of the corrective
action plan within the next few months.
Our approval is contingent upon the County and school system working with our office to craft a
corrective action plan as described above.
While additional changes will be necessary to strengthen the Fund's long-term financial position, we
appreciate the cooperation and efforts of the director of schools and the finance directors for both the
County and School System. Over the past two months, they have met with representatives from our
office on multiple occasions and implemented changes that have significantly improved the
sustainability of the budget for the current fiscal year.
Responsibility of Governing Body for Compliance Matters
With regard to programs included in the budget such as education, roads, and corrections, we have not
made any attempt to determine that the local government has complied with specific program statutes
or guidelines, or with any financing requirements prescribed by any state or federal agency. Please
note local officials are required to ensure the budget remains balanced throughout the fiscal year and
that all maintenance of effort requirements are met - our office has not reviewed or approved any
maintenance of effort programs in this budget. A property tax rate may be included in this budget, and
we would recommend that local government officials be certain that all program requirements have
been met before initiating the tax collection process. Budget amendments must be uploaded to our
online portal for formal acknowledgement after they are approved by the local governing body:
tncot.cc/budget-submission.
Budget Considerations
During our review of the budget we identified the following items for your attention.
Structurally Balanced Budget - General Fund and Solid Waste Fund
During a review of the budget, we noted that the General Fund and Solid Waste Fund are budgeted to
use fund balance. A significant portion of the General Fund balance use appears to support recurring
expenditures. Proper financial management calls for recurring expenditures to be funded by recurring
revenue. While the use of fund balance does not make the funds unstable for FY 2027, we bring this
to the attention of the governing body to prevent future financial instability. Please refer to our Seven
Keys to a Fiscally Well-Managed Government (tncot.cc/7keys) for additional guidance.
Cash Management - Highway / Public Works Fund
Page 104 of 124
As part of the annual budget submission process, you provided projected beginning and ending cash
balances for each fund. Based upon our analysis, the Highway/ Public Works Fund is projected to end
the budget year with a cash balance of approximately $314,411, or 5.7% of annual expenditures,
which is one month of annual expenditures and indicates distress concern as outlined in the Tennessee
Budget Manual.
Page 2 of 3
CORDELL HULL BUILDING
425 Rep. John Lewis Way N.
Nashville, Tennessee 37243
Hickman County
Budget Review Letter
September 23, 2026
Maintaining adequate cash is important to meet ongoing obligations and manage unexpected revenue
shortfalls or expenditures. We recommend that the governing body adopt a policy to maintain an
ending cash balance of at least 15% of annual expenditures or more depending on the Fund's
operational needs. Should the Fund's cash balance decline to less than one month of annual
expenditures, it would indicate a distress concern as outlined in the Tennessee Budget Manual.
Fund Balance Policy
During our review, we noted that the Highway/Public Works Fund is budgeted to end the fiscal year
with a fund balance less than two months of expenditures. We recommend the governing body adopt a
fund balance policy for all fund types requiring operating funds to maintain not less than two months
of regular operating revenues or expenditures. More than two months may be appropriate depending
on the nature of each fund and the timing of major annual revenue sources or expenditures. Please
refer to GFOA's best practice on fund balance guidelines when drafting your policy:
https://www.gfoa.org/materials/fund-balance-guidelines-for-the-general-fnc
Balance Reconciliation
During our review, we noted that certain cash and fund balance amounts reported in the required
budget worksheet did not agree with the amounts reported in the detailed budget and cash flow
schedules. We recommend that future submissions reconcile these balances so the County's projected
financial position can be consistently evaluated.
If you should have questions or need assistance, please refer to our online resources or feel free to
contact your financial analyst, Alex Lucas, at 615.401.7938 or Alex.Lucas@cot.tn.gov.
Sincerely,
Sheila A. Rud
Sheila Reed, Director
Division of Local Government Finance
Alix Lucas
Alex Lucas, Financial Analyst
Division of Local Government Finance
cc: Ms. Crystal Fitzgerald, Finance Director, Hickman County
Page 105 of 124
SR: al
Economic and Community Development
Monthly Status Report
Reporting Period: October 2026
Prepared by: Carla Moore, Director
EXECUTIVE SUMMARY
Broadband Infrastructure Milestone Achieved: Successfully completed the $100,000
Broadband Ready Communities Grant project ahead of the September 30 deadline and under
budget, delivering free public Wi-Fi to Centerville's Public Square and Agricultural Pavilion. This
investment strengthens digital connectivity, supports local commerce and enhances community
accessibility.
Strategic Partnerships and Site Development: Engaged regional and state economic
development partners, including MTIDA and TNECD, to explore industrial site development
strategies, strengthen investment readiness and position Hickman County for future commercial
and industrial opportunities.
Building the Foundation for Long-Term Growth: Advanced the ThreeStar-funded
Entrepreneurship Program, Opportunity Zone redesignation and county website modernization.
Upcoming priorities include delivering ECD orientation to County Commissioners, strengthening
water resource planning and implementing a centralized business development CRM for 2027.
KEY PROJECT UPDATES
PROJECTS
DESCRIPTION
STATUS
ACTIONS
Broadband Ready
Allocated by state to expand broadband
Free free WIFI on public
Project completed under budget and by
Communities Grant
access in rural communities. Project seeks
square and Ag Pavilion
deadline 9/30.
to launch free Wi-Fi on public square and
considered by state as one
Ag pavilion facilitated by MLConnect,
project so both approved.
Mainstreet, Chamber and ECD
partnership. Fund is $100K
Three Star
2-year distinction that opens communities
Entrepreneurship Program
The construction project for the training
Certification
to special, no-match-required grant
(w/Mainstreet and
area was bidded out and bid tabulation has
funding opportunities for projects that align
Chamber) currently only
been submitted to state for approval.
with community goals.
ThreeStar goal supported
Programming will begin this fall after
with $75K grant.
construction completion.
Opportunity Zones
OZs provide federal incentives for certain
Meeting with JECDB Chair
Submitted new census track request to
Redesignation
types of long-term productive investments
and others to discuss
TNECD 7/30. State advises backlog and
in low income urban and rural
redrawing of our OZ.
may not hear results until end of year.
communities.
County Website
A strong county website is an essential
Collaborating with current
IT consultant still in development phase.
Redesign Project
economic development tool that connects
tech support vendor and
businesses, residents and prospective
other dept heads for
investors to timely information, resources
design input.
and opportunities in Hickman County.
PERFORMANCE METRICS & IMPACT
Funding & Investment: Over $275K in state and federal grants to be awarded/reimbursed.
1
Page 106 of 124
Infrastructure Progress: New home construction activity Sept 15 - Oct 15 = Total Permits: 21
21 Residential
0 Commercial
Total $14,601 fees collected
COLLABORATIONS & PARTNERSHIPS
Interdepartmental Coordination
Q3 JECDB Meeting at Board of Education on 9/29. Included new Mayor and Director of
Schools. Minutes attached.
Regional/State/Federal Partnerships
MTIDA meeting with Mayor to discuss potential site development strategies.
PROFESSIONAL DEVELOPMENT/ADD'L TRAINING
Attended TVA's Graduate Institute Program for Leaders Session #2 of 3 in Nashville. Building
deeper relationships with participants, instructors and industry partners across the state.
Along with Mayor attended annual TNECD Governor's Conference in Chattanooga. Over 900
industry professionals in attendance.
NEXT STEPS
Short-Term Goals (This/Next Month)
Present ECD Orientation to County Commissioners.
Long-Term Goals (Next Quarter)
Procure and install ECD CRM software for use beginning 2027
Explore establishing new ECD Commissioner Committee
Restart Water Resource Task Force meetings
CONCLUSION & CALL TO ACTION
Our department remains focused on fielding new business and land development prospects, meeting
area business owners and discovering needs and support required. Also working to establish new
ECD network and build contact database for current businesses, business prospects and owners with
property for sale.
2
Page 107 of 124
Q3 JECDB Meeting Minutes
Tuesday, September 29, 2026
Board of Education Conference Room
9:00am - 10:30am
By Carla Moore, Secretary
Attendees: John Porch - Chairman, Andy Maddox- Vice-Chair, Carla Moore -Secretary,
Marcy Tidwell, Matt Chessor, Marcia Alexander, Chris Chilton
Absent: Garry Greer, Randy Jenkins, Rob Mitchell
Guest: Jennifer Turpin, CTE Director
9:00am Meeting called to order and roll call. Quorum established. Special welcome to
new members County Mayor Chris Chilton and Director of Schools Marcy Tidwell.
Approval of 2Q Minutes - motion made by Andy seconded by Matt. The motion carried
unanimously.
Economic & Community Development Report
ThreeStar / Entrepreneurship Center. An update was provided (with Marcia) on the
$75,000 ThreeStar grant awarded to support development of an entrepreneurship
center within the Chamber/Main Street space on the Public Square. Construction of
three new office spaces has been completed. The offices are insulated and
soundproofed and will be available for monthly rental.
The center will also provide flexible meeting and presentation space with tables, chairs
and large-screen televisions. Programming is the next phase of development and is
expected to include business-startup education, business-plan assistance, marketing
instruction, speakers and other entrepreneurial resources. Several successful local
business owners have expressed interest in participating in panels and educational
programming. Discussion emphasized entrepreneurship as an important component of
economic development and the value of supporting existing and locally owned
businesses.
Housing Market Analysis. The county elected not to pursue the state-sponsored housing
market analysis after learning more about the competitive criteria. Priority was being
given to communities demonstrating sustained population growth, an active housing
developer prepared to build and a significant new-job announcement. Hickman County
did not currently meet that profile and elected not to compete for the limited study slots.
Free Public Wi-Fi Project. The Board was advised that the Broadband Ready
Community project was scheduled to go live September 30, providing free public Wi-Fi
on the Centerville Public Square and at the Agricultural Pavilion. The project was funded
through a $100,000 broadband grant and includes three years of Wi-Fi service and
Page 108 of 124
managed services. The new connectivity is expected to support visitors, community
events, local businesses and vendors, particularly vendors requiring mobile-payment
capability during festivals and other large events.
Education / Workforce Development Discussion
A discussion regarding entrepreneurship education developed from the ECD report.
Interest was expressed in exploring entrepreneurship curriculum for Hickman County
students in addition to existing personal-finance and business education.
School representatives Marcy and Jennifer discussed current business education,
Career and Technical Education (CTE), work-based learning and other programs. A
potential connection was identified between local entrepreneurship programming and
the school system's existing business and CTE efforts. Follow-up conversations with the
CTE Director and interested community partners were encouraged.
Director of Schools Report
The Director of Schools provided an extensive update regarding the school system's
financial condition and enrollment. The district is addressing a significant budget
challenge following the expiration of federal COVID-era/ESSER funding. Several
positions and programs originally supported by temporary federal funding continued
after those funds expired, contributing to a decline in the district's fund balance.
The school system has eliminated approximately 19 positions, with most reductions
accomplished through attrition rather than employee terminations. Departments are
reviewing expenditures closely as the district works to stabilize its finances.
The Board also discussed recent public attention surrounding the possibility of school
consolidation or closure. The Director clarified that no decision has been made to close
a school. An internal committee is examining each facility's age, condition, anticipated
maintenance requirements, enrollment and transportation implications to understand
future options should additional cost reductions become necessary. The stated goal is to
avoid closing schools if financially possible.
The district currently operates four physical schools on each side of the county, along
with a virtual-school option. Total district enrollment is slightly below 2,800 students and
enrollment has declined over time. Approximately 200 students graduate annually
between the county's two high schools.
The Director reported that recent withdrawal data indicates that approximately two-
thirds of students leaving the district did so because their families moved outside
Hickman County. Roughly one-third moved to homeschooling, while movement to
private schools remains comparatively limited.
Discussion also addressed school funding, including state per-pupil funding and the
importance of local sales-tax revenue. Members noted the connection between
economic development, tourism, retail activity, population growth and the financial
health of the school system.
Page 109 of 124
Workforce Pipeline
The Board held a substantive discussion regarding Hickman County's future workforce
and the need for stronger connections among schools, employers and economic
development.
Approximately half of graduating students pursue postsecondary education, while many
others enter the workforce, military service, apprenticeships or skilled trades. The
school system also offers dual-enrollment opportunities through TCAT, Columbia State
and other higher-education partners. Some students are graduating with substantial
college credit, technical certifications or, in limited cases, associate degrees.
Approximately 30-40 students at each high school currently participate in work-based
learning across areas including education, healthcare, manufacturing, welding, culinary
occupations and business.
ECD noted that workforce availability is increasingly important to both existing industry
and business recruitment. Local employers have reported difficulty filling positions even
when jobs are available.
Tosi's longer-term expansion plans were discussed as an example of the workforce
challenge. The company has discussed potentially needing several hundred employees
if its full expansion plan is realized. The Board was also advised that Tosi's recent
reduction of approximately 10 employees was related to production timing and
seasonality rather than abandonment of its local growth plans. Agrana and Accurate
Energetic Systems were also cited as employers experiencing recruitment and retention
challenges.
Members discussed strengthening communication between major employers and the
school system's Business/Education and CTE efforts, including apprenticeships, work-
based learning and potential state resources for industry-specific workforce training.
County Mayor's Report
The newly elected County Mayor provided an update on his first month in office,
describing an active transition period focused on learning county operations and
addressing immediate administrative responsibilities.
The mayor highlighted his recent participation in TVA economic development training
and noted the breadth of TVA programs, incentives and technical resources available to
local communities.
Current priorities include budget and audit/comptroller matters, filling the Veterans
Service Officer position and preparing for additional departmental transitions. The Board
also discussed the appointment of a new Planning and Zoning Director. The new
director brings extensive credentials and inspection experience, increasing the county's
internal planning, zoning and building-inspection capabilities.
Page 110 of 124
Chamber of Commerce / Tourism Report
The Chamber reported continued growth in its business and tourism marketing efforts.
The Chamber's social-media strategy has generated approximately 1.3 million
views during the year and has been used to highlight local businesses, attractions,
employment opportunities and tourism assets. Individual business features have
generated significant reach and engagement.
The Chamber also reviewed its role as Hickman County's state-recognized Destination
Marketing Organization (DMO). Tourism marketing efforts include partnerships with
regional tourism organizations, expanded digital promotion, photography and video
campaigns, travel-guide advertising and development of tourism collateral.
The Chamber secured approximately $30,000 in tourism marketing grant funding,
including support benefiting the National Banana Pudding Festival and broader regional
marketing efforts.
New tourism brochures and updated county maps have been produced and are being
distributed locally and through regional welcome centers. The Chamber reported
positive tourism performance, including improved statewide ranking and significant
growth in visitor spending. Outdoor recreation, food and beverage, lodging, retail and
local attractions continue to contribute to tourism activity.
Upcoming activities include the National Banana Pudding Festival, Halloween activities,
the Christmas tree-lighting event and the Chamber's October 14 quarterly membership
meeting focused on tourism.
Meriwether Lewis Electric Cooperative / MLConnect Report
MLEC reported completion of the Hilltop Substation, increasing electrical capacity to
support future growth in the northern and eastern portions of the county. Completion
had been delayed following a fire and subsequent equipment lead-time issues. A
significant voltage and infrastructure upgrade has also been completed in the Piney
River area.
MLEC is additionally working on a mitigation project along South Tatum Creek/Highway
7. The project will relocate electrical infrastructure away from areas that became
inaccessible during previous flooding, improving system resiliency and access to
approximately 250 affected homes. Growth from the Maury County direction was also
noted.
MLConnect recently reached approximately 20,000 broadband subscribers across its
multi-county service territory (38,000 customers). Approximately 50 additional Hickman
County customers per month continue to sign up for fiber service.
Board discussion reflected positive experiences with fiber reliability, speed and the
expansion of high-speed connectivity throughout rural portions of the county.
Page 111 of 124
New Business - Retail Recruitment I Exit 148 Discussion
The Board held an extended discussion regarding recent public interest in recruiting
large national retailers and travel-center brands, particularly Buc-ee's and development
opportunities around I-40 Exit 148.
Members discussed the challenges created when specific national brands are publicly
suggested without first evaluating their site-selection requirements, infrastructure needs,
traffic thresholds, land requirements and local demographics.
ECD noted that repeatedly evaluating individual requested brands can place the county
in a reactive position and create unrealistic public expectations. An alternative approach
was discussed: conducting a countywide retail market/feasibility analysis that would
identify the types of retailers, restaurants, grocery concepts, travel services and other
brands that best align with Hickman County's actual demographics, traffic, market
demand and infrastructure.
Rather than beginning with a particular brand and asking whether Hickman County can
accommodate it, the study could establish the county's market profile and identify
brands or retail categories that are realistic recruitment targets.
Infrastructure was identified as a major consideration. MLEC noted that while electrical
service can be expanded, major projects can require substantial lead time. A new TVA-
related substation, for example, could require approximately five years from initial
request to completion.
The Board also discussed limitations surrounding Exit 148, including floodplain
constraints, the Hickman/Humphreys County boundary, available developable acreage
and water/sewer infrastructure. There was general support for continuing the discussion
and exploring a data-driven retail strategy that balances economic growth with Hickman
County's desired community character. No formal action was taken. The matter will be
revisited.
Next Meeting
The Board discussed timing for the fourth-quarter meeting and agreed to meet:
November 3, 2026
Time: 9:00am - 10:30am
Location: Hickman County Board of Education
Meeting was adjourned at 10:31am
Page 112 of 124
COMMITTEE
CHAIRMAN
DATE
TIME
PLACE
Solid Waste
Dusty Jordan
Monday, November 2nd
5:00pm
Hickman County Justice Center
Health Safety and properties
Jim Tanner
Monday, November 2nd
6:00pm
Hickman County Justice Center
School Board
Tim Hobbs
Monday, November 2nd
6:30pm
Board of Education Board Rm
Road Commission
Carl Sullivan
Monday, November 2nd
6:00pm
Highway Department Garage
Planning Commission
Dan Mecklenborg
Tuesday, November 3rd
6:30pm
Hickman County Justice Center
E-911 Board
Carl Grimes
Tuesday, November 3rd
6:00pm
911 Office
Finance
Dusty Jordan
Monday, November 9th
5:00pm
Hickman County Justice Center
Beer Board
Dusty Jordan
Monday, November 9th
5:10pm
Hickman County Justice Center
Budget, Finance & Human Resource
Steve Gianakos
Monday, November 9th
5:15pm
Hickman County Justice Center
Board of Zoning Appeals
Eric Blysted
Monday, November 9th
6:30pm
Hickman County Justice Center
Opioid Settlement Committee
Jim Melrose
Tueday, November 10th
4:00pm
Hickman County Justice Center
Library Board
Barbara Mayberry
Thursday, November 12th
5:00pm
Hickman County Library
Industrial Board
Byron Beard
Thursday, November 12th
6:30pm
Hickman County Justice Center
Health Foundation
Steve Hethcote
Monday, November 23rd
5:30pm
Hickman County Justice Center
Legislative Body
Mayor Chris Chilton
Monday, November 23rd
6:00pm
Hickman County Justice Center
Nominating Committee
Devin Pickard
No mtg. Sched.at this time
Hickman County Justice Center
Agricultural Extension Committee
Emma Marrs
No mtg. Sched. at this time
Ag Extension Office
Page 113 of 124
HICKMAN COUNTY, TENNESSEE
RESOLUTION NO. 26-38
TO NAME COUNTY BRIDGE IN MEMORY OF
JEAN L. QUALLS,
HICKMAN COUNTY, TENNESSEE
WHEREAS, a county legislative body has the duty to designate county bridges in the
county and make annual updates of such designations; and
WHEREAS, the Hickman County Highway Commission has at their regularly scheduled
meeting on October 5, 2026, voted to accept the naming of a county bridge, located in the 6400
block of Old Mill Creek Road in Hickman County as Jean L. Qualls Memorial Bridge; and
WHEREAS, the Hickman County Legislative Body is desirous of naming such bridge;
NOW, THEREFORE, BE IT RESOLVED, by the Hickman County Legislative Body,
meeting in regular session this day of October 2026, that:
SECTION 1: The following bridge is hereby named and shall be formally named:
"Jean L. Qualls Memorial Bridge"
SECTION 2: This resolution shall take effect from and after its passage, the public
welfare requiring it.
SPONSORS:
Jonathan Lacasse
Steve Gianakos
COMMISSION ACTION:
Aye
Nay
Pass
Absent
ADOPTED:
ATTEST:
Keith Nash, Chairperson
Casey Dorton, County Clerk
APPROVED:
DISAPPROVED:
Chris Chilton, County Mayor
Chris Chilton, County Mayor
Page 114 of 124
Page 115 of 124
HICKMAN COUNTY, TENNESSEE
RESOLUTION NO. 26-39
TO NAME COUNTY BRIDGE AFTER
ROY M. BARBER, OLLIE JENKINS, AND THE JOHNSTON FAMILY
HICKMAN COUNTY, TENNESSEE
WHEREAS, a county legislative body has the duty to designate county bridges in the
county and make annual updates of such designations; and
WHEREAS, the Hickman County Highway Commission has at their regularly scheduled
meeting on October 5, 2026, voted to accept the naming of a county bridge located on West
Beaverdam Road in Hickman County after Roy M. Barber, Ollie Jenkins, and the Johnston
family; and
WHEREAS, the Hickman County Legislative Body is desirous of naming such bridge;
NOW, THEREFORE, BE IT RESOLVED, by the Hickman County Legislative Body,
meeting in regular session this 26 day of October 2026, that:
SECTION 1: The following bridge is hereby named and shall be formally named:
"Barber, Jenkins, Johnston Bridge"
SECTION 2: This resolution shall take effect from and after its passage, the public
welfare requiring it.
SPONSORS:
Steve Anglin
Jim Tanner
COMMISSION ACTION:
Aye
Nay
Pass
Absent
ADOPTED:
ATTEST:
Chris Chilton, Chairperson
Casey Dorton, County Clerk
APPROVED:
DISAPPROVED:
Chris Chilton, County Mayor
Chris Chilton, County Mayor
Page 116 of 124
Page 117 of 124
HICKMAN COUNTY TENNESSEE
RESOLUTION NO. 26-40
TO CLOSE A ROAD ON THE OFFICIAL COUNTY ROAD LIST OF
HICKMAN COUNTY, TENNESSEE
WHEREAS, a county legislative body has the duty to designate county roads in
the county which are to be maintained by the county and make annual updates of such
designations; and
WHEREAS, the Hickman County Highway Commission has, at their regularly
scheduled meeting on Monday, October 5, 2026, voted to close 0.63 miles of a county
road; and
WHEREAS, the Hickman County Legislative Body is desirous to concur with
the said change;
NOW, THEREFORE, BE IT RESOLVED, by the Hickman County Legislative
Body, meeting this 26th day of October, 2026 that:
SECTION 1: This county road shall be closed 0.63 miles as measured from
Primm Springs Road to Tarkington Road;
"Wink Parker Road"
SECTION 2: This resolution shall take effect from and after its passage, the
public welfare requiring it.
SPONSORS:
Dusty Jordan
Zach Bentley
COMMISSION ACTION:
Aye
Nay
Pass
Absent
APPROVED:
ATTEST:
Chris Chilton, Chairperson
Casey Dorton, County Clerk
APPROVED:
DISAPPROVED:
Chris Chilton, County Mayor
Chris Chilton, County
Mayor
Page 118 of 124
HICKMAN COUNTY, TENNESSEE
RESOLUTION NO. 26-41
A RESOLUTION ESTABLISHING REQUIREMENTS AND PROCEDURES FOR HICKMAN COUNTY
CONSTABLES TO REQUEST LAW-ENFORCEMENT INFORMATION THROUGH HICKMAN
COUNTY E-911 EMERGENCY COMMUNICATIONS AND REQUIRING COMPLIANCE WITH
TBI/TIES, NCIC, NLETS, FBI CJIS, AND APPLICABLE TENNESSEE LAW
WHEREAS, the Hickman County Legislative Body recognizes that duly elected and qualified constables are
county officers whose authority, qualifications, training requirements, duties, and law-enforcement powers
are governed by applicable provisions of Tennessee law, including Tennessee Code Annotated, Title 8,
Chapter 10; and
WHEREAS, Tennessee law establishes requirements concerning the qualifications, oath, bond, training,
duties, and law-enforcement authority of constables; and
WHEREAS, Tennessee Code Annotated § 8-10-109 addresses the law-enforcement and common-law
authority of qualifying constables and provides statutory procedures concerning the removal of applicable
constable law-enforcement powers; and
WHEREAS, Tennessee Code Annotated § 8-10-202 establishes applicable annual in-service training
requirements for constables; and
WHEREAS, Hickman County recognizes that a constable's authority to perform law-enforcement functions
is separate from authorization to access or receive information maintained through the Tennessee
Information Enforcement System (TIES), Tennessee Crime Information Center (TCIC), National Crime
Information Center (NCIC), International Justice and Public Safety Network (Nlets), driver's-license
databases, motor-vehicle registration databases, computerized criminal-history systems, wanted-person
systems, and other criminal-justice information systems; and
WHEREAS, the Tennessee Bureau of Investigation (TBI), through its Criminal Justice Information Services
(CJIS) Division and Law Enforcement Support Unit, administers Tennessee's TIES network and
Tennessee's connectivity to NCIC and other criminal-justice information resources; and
WHEREAS, Hickman County E-911 Emergency Communications District (Hickman County E-911) provides
emergency communications and dispatch services supporting public-safety agencies within Hickman
County; and
WHEREAS, the Hickman County Legislative Body desires to establish a uniform, secure, accountable, and
auditable procedure under which qualified Hickman County Constables may request authorized law-
enforcement information through Hickman County E-911 while performing legitimate official law-enforcement
duties;
NOW, THEREFORE, BE IT RESOLVED BY THE HICKMAN COUNTY LEGISLATIVE BODY OF
HICKMAN COUNTY, TENNESSEE, AS FOLLOWS:
SECTION 1. PURPOSE
The purpose of this Resolution is to establish local authorization and minimum requirements for qualified
Hickman County Constables to request law-enforcement information through Hickman County E-911 while
performing official duties.
Nothing contained in this Resolution shall be interpreted as independently granting any constable access to
TIES, TCIC, NCIC, Nlets, driver's-license information, motor-vehicle registration information, criminal-history
information, warrant information, or any other restricted criminal-justice information system.
Hickman County Resolution 2026-
I Page 1
Page 119 of 124
All such access, queries, dissemination, and use shall remain subject to applicable federal and state law and
all TBI/TIES, NCIC, Nlets, FBI CJIS, ORI, TAC, security, training, audit, and agency requirements.
SECTION 2. CONSTABLE ELIGIBILITY
Before Hickman County E-911 provides routine law-enforcement information services to a constable under
this Resolution, the constable shall provide sufficient documentation establishing that the constable:
Is duly elected or lawfully appointed to the office of Constable for Hickman County, Tennessee;
Has taken the required oath of office;
Has satisfied applicable bonding requirements;
Meets the statutory qualifications for the office;
Has completed all training required by Tennessee law;
Maintains current documentation of required annual in-service training;
Currently possesses the law-enforcement authority necessary for the requested activity;
Has not had applicable law-enforcement powers removed, suspended, or otherwise restricted under
Tennessee law;
Has completed any TBI/TIES, CJIS security, awareness, or other training required for the proposed
information-sharing arrangement; and
Has executed any acknowledgment, user agreement, confidentiality agreement, CJIS acknowledgment,
or other documentation required by Hickman County E-911 or TBI.
SECTION 3. TBI/TIES APPROVAL REQUIRED
Prior to implementation of routine constable queries under this Resolution, the Hickman County E-911
Director and/or designated Terminal Agency Coordinator (TAC) shall submit the proposed operational
arrangement to the Tennessee Bureau of Investigation TIES/Law Enforcement Support Unit.
Hickman County E-911 shall obtain appropriate confirmation, authorization, agreement, or other
documentation required by TBI concerning the manner in which qualified Hickman County Constables may
request and receive criminal-justice information through E-911.
No provision of this Resolution shall supersede a decision, restriction, requirement, policy, agreement, or
directive issued by TBI, TIES, TCIC, NCIC, Nlets, or FBI CJIS.
If TBI determines that an additional ORI, agency agreement, user agreement, training requirement, security
requirement, or other condition is necessary, that requirement shall be satisfied before the affected
information service is provided.
SECTION 3A. REQUIRED CONSTABLE TIES/NCIC AGREEMENT
As a condition of receiving TIES/NCIC-related information through Hickman County E-911, each elected
Hickman County Constable seeking such services shall be required to enter into and sign a written
Constable TIES/NCIC Information Access and Dispatch Services Agreement.
The agreement shall be reviewed and approved by the Hickman County E-911 NCIC/TIES Supervisor,
Terminal Agency Coordinator (TAC), or other official designated by the Tennessee Bureau of Investigation
or Hickman County E-911 as having responsibility for TIES/NCIC compliance.
The agreement shall be signed by the participating elected Constable and the applicable NCIC/TIES
Supervisor, TAC, or designated approving official before Hickman County E-911 begins routine driver's-
license, vehicle-registration, wanted-person, warrant, NCIC, TCIC, Nlets, or other restricted criminal-justice
information queries on behalf of that Constable.
At a minimum, the signed agreement shall acknowledge that the Constable:
Hickman County Resolution 2026-
Page 2
Page 120 of 124
Will request restricted criminal-justice information only while performing lawful official duties and only for
an authorized criminal-justice purpose;
Will comply with all applicable TBI/TIES, TCIC, NCIC, Nlets, FBI CJIS, Hickman County E-911, ORI,
TAC, security, audit, training, and dissemination requirements;
Will not request information for personal use, curiosity, political purposes, private civil matters, friends,
relatives, businesses, or any other unauthorized purpose;
Will protect all criminal-justice information received through dispatch from unauthorized disclosure,
storage, reproduction, or dissemination;
Will immediately report any suspected misuse, security incident, loss of credentials or equipment, or
unauthorized disclosure to Hickman County E-911 and the appropriate NCIC/TIES Supervisor or TAC;
Understands that access to information through dispatch may be suspended immediately for
noncompliance, expired training, loss or restriction of law-enforcement authority, security concerns, audit
findings, or direction from TBI/TIES; and
Understands that signing the agreement does not independently grant direct access to TIES, NCIC,
TCIC, Nlets, or any other restricted database.
No elected Constable shall be considered approved for routine TIES/NCIC-related dispatch services until
the required agreement has been fully executed and all other eligibility, training, security, and TBI/TIES
requirements established by this Resolution have been satisfied.
SECTION 4. AUTHORIZED DISPATCH REQUESTS
Subject to TBI/TIES approval and all applicable restrictions, qualified constables may request through
Hickman County E-911 information reasonably necessary for an official and legitimate criminal-justice
purpose, which may include:
Tennessee driver's-license inquiries;
Driver status information;
Motor-vehicle registration inquiries;
License-plate inquiries;
Vehicle identification number inquiries;
Stolen vehicle or stolen license-plate inquiries;
Wanted-person inquiries;
Warrant-related inquiries;
Missing-person inquiries;
Protection-order information when authorized;
NCIC/TCIC inquiries;
Nlets inquiries; and
Other criminal-justice information specifically authorized by TBI/TIES and Hickman County E-911 policy.
Authorization under this Resolution is limited to information that Hickman County E-911 is legally and
administratively authorized to access and disseminate.
SECTION 5. CRIMINAL-JUSTICE PURPOSE REQUIRED
Every request shall be made for an authorized criminal-justice purpose connected with the constable's
official duties.
No constable shall request, and no dispatcher shall knowingly conduct, a query:
For personal reasons;
Out of curiosity;
For friends, relatives, acquaintances, employers, businesses, or other private persons;
Hickman County Resolution 2026-
I
Page 3
Page 121 of 124
For political purposes;
For personal civil disputes;
For private investigations outside lawful official duties;
To obtain information for personal financial benefit;
For harassment, intimidation, or retaliation; or
For any purpose prohibited by state or federal law or TBI/TIES, NCIC, Nlets, or FBI CJIS requirements.
SECTION 6. DISPATCH DOCUMENTATION
Hickman County E-911 shall establish an SOP governing constable information requests.
The SOP shall require sufficient documentation to identify:
The requesting constable;
Constable/unit identification;
Date and time of the request;
Nature of the query;
Incident, traffic stop, call, investigation, warrant service, or other official activity associated with the
request when required;
Applicable CAD event or incident number when appropriate;
Criminal-justice purpose for the query when required;
Dispatcher or operator conducting the transaction; and
Any additional information required by TBI/TIES or Hickman County E-911 policy.
Records shall be maintained consistent with applicable retention, security, audit, and CJIS requirements.
SECTION 7. WARRANT AND NCIC HIT PROCEDURES
An NCIC, TCIC, or other database response indicating a possible warrant, wanted person, stolen property,
protection order, or other actionable record shall be handled according to applicable TBI/TIES and NCIC
procedures.
A database response shall not substitute for required hit confirmation.
Hickman County E-911 personnel shall follow applicable procedures for contacting the entering agency,
requesting confirmation, documenting confirmation, and communicating the confirmed information to the
requesting constable.
SECTION 8. INFORMATION SECURITY AND DISSEMINATION
Criminal-justice information obtained through Hickman County E-911 shall be treated as restricted
information and shall only be used or further disseminated as permitted by applicable law and TBI/TIES,
NCIC, Nlets, and FBI CJIS requirements.
Constables receiving such information shall be responsible for protecting the information from unauthorized
disclosure, reproduction, access, storage, or dissemination.
Information received through dispatch shall not be posted on social media, provided to unauthorized third
parties, retained on unauthorized personal devices, or used for purposes unrelated to the authorized
criminal-justice activity.
SECTION 9. E-911 DIRECTOR AND TAC AUTHORITY
The Hickman County E-911 Director and designated TAC are authorized to establish and maintain the
administrative and operational procedures necessary to implement this Resolution.
Hickman County Resolution 2026-
Page 4
Page 122 of 124
The Director and/or TAC may temporarily suspend information services to an individual constable when
reasonably necessary because of:
Expired or missing training;
Missing qualification documentation;
A TBI/TIES compliance concern;
A CJIS security concern;
Suspected unauthorized use;
Audit findings;
Loss or restriction of law-enforcement authority;
Failure to comply with Hickman County E-911 SOPs; or
Direction from TBI or another authority having jurisdiction.
Suspension of database services under this section is an administrative information-security action and does
not constitute removal of the constable from elected office.
SECTION 10. ANNUAL VERIFICATION
Hickman County E-911 shall periodically, and at least annually where appropriate, verify the documentation
necessary to establish each participating constable's continued eligibility.
The constable shall be responsible for providing updated documentation when requested.
SECTION 11. NO CREATION OR EXPANSION OF LAW-ENFORCEMENT AUTHORITY
Nothing in this Resolution shall:
Create law-enforcement authority that does not otherwise exist under Tennessee law;
Expand the territorial jurisdiction of a constable;
Make a constable an employee or deputy of the Hickman County Sheriff's Office;
Make a constable an employee of Hickman County E-911;
Grant independent access to NCIC, TIES, TCIC, Nlets, or any other restricted database;
Override TBI/TIES or FBI CJIS requirements; or
Require a dispatcher to perform a transaction that the dispatcher reasonably believes would violate law,
policy, training, security requirements, or the agency's TIES agreement.
SECTION 12. GOVERNING AUTHORITY
This Resolution shall be interpreted consistently with applicable Tennessee law, including Tennessee Code
Annotated Title 8, Chapter 10; applicable provisions governing the Tennessee Bureau of Investigation and
criminal-justice information; and all applicable federal requirements governing NCIC, Nlets, and FBI CJIS
information.
Where a conflict exists between this Resolution and a mandatory state or federal criminal-justice information
requirement, the state or federal requirement shall control.
SECTION 13. SEVERABILITY
If any section, subsection, sentence, clause, or provision of this Resolution is determined to be invalid or
unenforceable, the remaining provisions shall remain in full force and effect to the maximum extent
permitted by law.
SECTION 14. EFFECTIVE DATE
This Resolution shall become effective upon adoption by the Hickman County Legislative Body; provided,
however, that routine TIES/NCIC-related services for constables shall not begin until Hickman County E-911
Hickman County Resolution 2026-
Page 5
Page 123 of 124
has obtained the required TBI/TIES determination or approval and implemented the necessary SOPs,
training, documentation, and security requirements.
ADOPTED this
day of
, 2026.
SPONSORS
TONY ESSARY DISTRICT 3
JIM TANNER DISTRICT 7
HICKMAN COUNTY LEGISLATIVE BODY
County Mayor / Chair
County Clerk
ATTEST:
Date
VOTE
Ayes:
Noes:
Abstain:
Absent:
Hickman County Resolution 2026-
I
Page 6
Page 124 of 124

## Table 1

| Meeting Agenda - Legislative Body October 2026 | 2 |
| --- | --- |
| September Minutes Hickman County Legislative Body.pdf | 5 |
| Circuit Court Quarterly Report.pdf | 11 |
| Quarterly Report Register July-Sept 2026.pdf | 12 |
| County Clerk Quarterly Report.pdf | 14 |
| Trustee Quarterly Report.pdf | 23 |
| Sheriff Quarterly Report.pdf | 26 |
| October Committee Report List.pdf | 27 |
| PLANNING COMM MINS OCT 2026.pdf | 28 |
| Hickman_County_SW_Committee_Minutes_2026-10-05.pdf | 30 |
| Sherrif Report Health, Safety & Properties.pdf | 35 |
| 10_5_2026 Health Safety Properties Meeting (1).pdf | 36 |
| EMA Monthly September 2026.pdf | 41 |
| Finance Committee Minutes (Revised).pdf | 44 |
| Budget Minutes.pdf | 62 |
| ECD Monthly Status Report - Oct 2026.pdf | 107 |
| Q326 JECDB Meeting Minutes.pdf | 109 |
| Copy of November 2026 MEETING SCHEDULE.pdf | 114 |
| HC Resolution 26-38 Jean L. Qualls Memorial Bridge Old Mill Creek Road (002).pdf | 115 |
| HC RESOLUTION 26-39 Barber Jenkins Johnston Bridge West Beaverdam Road.pdf | 117 |
| HC Resolution 26-40 Wink Parker Road Closure.pdf | 119 |
| Hickman Co. Resolution 26-41 Regarding Establishing Requirements and Proceedures.pdf | 120 |

## Table 2

| Item / Committee | Status / Action |
| --- | --- |
| 6. Health Foundation | Report received |
| 7. Approval of Committee/Board Reports | Received and approved |
| 8. Planning Commission | No meeting minutes |
| 9. Solid Waste Committee | Report received |
| 10. Health Safety & Properties Committee | Report received |
| 11. Budget, Finance & Human Resources Committee | Report received |
| 12. Agricultural Extension Committee | Report received |
| 13. Public Records Committee | Report received |
| 14. Board of Zoning Appeals | Report received |
| 15. Industrial Board | Report received |
| 16. Animal Shelter Advisory Board | Report received |

## Table 3

| Item / Committee | Status / Action |
| --- | --- |
| 17. Finance Committee | Approve August 2026 Financial Statement Motion: Dusty Jordan. Second: Steve Gianakos. Outcome: Passed (14 Yes). |
| 18. Economic and Community Development | Report received |
| 19. Opioid Settlement Board | Report received |
| 20. Library Board | Report received |

## Table 4

| TO: HICKMAN COUNTY | TRUSTEE |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| MONTH: SEPTEMBER 2026 |  | JULY | AUGUST | SEPTEMBER | QTR 1 | QTR 2 | QTR 3 | QTR 4 | YTD |
|  |  |  |  |  |  |  |  |  |  |
| CLERKS #S | TRUSTEE ACCT #S |  |  |  |  |  |  |  |  |
| 24140 COGEN | 40250 LITIGATION TAX (C) | $163.89 | $241.75 | $361.58 | $767.22 | $0.00 | $0.00 | $0.00 | $767.22 |
| 24140 COGEN | 40250 LITIGATION TAX (S) | $5,272.17 | $5,311.00 | $6,690.54 | $17,273.71 | $0.00 | $0.00 | $0.00 | $17,273.71 |
| 24140 COSPC | 40260 LITIGATION TAX (C) | $13.99 | $25.64 | $51.75 | $91.38 | $0.00 | $0.00 | $0.00 | $91.38 |
| 24140 COSPC | 40260 LITIGATION TAX (S) | $878.88 | $961.41 | $1,189.93 | $3,030.22 | $0.00 | $0.00 | $0.00 | $3,030.22 |
| 24140 GSJ | 40250 GSJ | $1,340.93 | $1,322.83 | $1,759.64 | $4,423.40 | $0.00 | $0.00 | $0.00 | $4,423.40 |
|  | CIRCUIT |  |  |  |  |  |  |  |  |
| 24310 | 42110 FINES | $190.00 | $247.47 | $1,552.30 | $1,989.77 | $0.00 | $0.00 | $0.00 | $1,989.77 |
| 24310-DRUG | 42110 COUNTY FINES | $224.20 | $76.00 | $76.00 | $376.20 | $0.00 | $0.00 | $0.00 | $376.20 |
| 24360 | 42120 OFFICERS COSTS | $132.52 | $225.15 | $485.92 | $843.59 | $0.00 | $0.00 | $0.00 | $843.59 |
| 24360 BBOND | 42120 OFFICERS COSTS (BB) | $28.50 | $19.00 | $66.50 | $114.00 | $0.00 | $0.00 | $0.00 | $114.00 |
| 24330 | 42140 DRUG CONTROL FINES | $114.00 | $114.00 | $110.20 | $338.20 | $0.00 | $0.00 | $0.00 | $338.20 |
| 24331 | 42141 DRUG COURT FEES | $0.00 | $27.55 | $51.30 | $78.85 | $0.00 | $0.00 | $0.00 | $78.85 |
| 24370 | 42150 JAIL FEES | $30.40 | $141.07 | $257.45 | $428.92 | $0.00 | $0.00 | $0.00 | $428.92 |
| 24330-DUI | 42180 DUI FINES | $95.00 | $95.00 | $190.00 | $380.00 | $0.00 | $0.00 | $0.00 | $380.00 |
|  | GENERAL SESSIONS |  |  |  |  |  |  |  |  |
| 24310 | 42310 FINES | $2,068.15 | $934.34 | $912.97 | $3,915.46 | $0.00 | $0.00 | $0.00 | $3,915.46 |
| 24360 | 42320 OFFICERS COST | $3,640.32 | $4,154.82 | $4,088.32 | $11,883.46 | $0.00 | $0.00 | $0.00 | $11,883.46 |
| 24360 BBOND | 42320 OFFICERS COSTS (BB) | $226.10 | $223.72 | $274.24 | $724.06 | $0.00 | $0.00 | $0.00 | $724.06 |
| 24340 | 42330 GAMES & FISH FINE | $0.00 | $4.50 | $22.50 | $27.00 | $0.00 | $0.00 | $0.00 | $27.00 |
| 24310 | 42340 DRUG CONTROL FINES | $1,496.25 | $855.00 | $1,681.02 | $4,032.27 | $0.00 | $0.00 | $0.00 | $4,032.27 |
| 24330 | 42340 DRUG FINES | $1,529.81 | $855.00 | $1,079.20 | $3,464.01 | $0.00 | $0.00 | $0.00 | $3,464.01 |
| 24331 | 42341 DRUG COURT FEES | $612.75 | $632.39 | $765.32 | $2,010.46 | $0.00 | $0.00 | $0.00 | $2,010.46 |
| 24370 | 42350 JAIL FEES | $492.58 | $525.33 | $869.74 | $1,887.65 | $0.00 | $0.00 | $0.00 | $1,887.65 |
| 24330 | 42380 DUI FINES | $190.00 | $285.00 | $190.00 | $665.00 | $0.00 | $0.00 | $0.00 | $665.00 |
| 24140-VOMED | 40267 LITIGATION TAX | $424.29 | $385.12 | $549.24 | $1,358.65 | $0.00 | $0.00 | $0.00 | $1,358.65 |
|  |  |  |  |  |  |  |  |  |  |
| 24490-COEXP | 45520 OTHER COLLECTIONS (C) | $0.00 | $0.00 | $9.50 | $9.50 | $0.00 | $0.00 | $0.00 | $9.50 |
| 24490-COEXP | 45520 OTHER COLLECTIONS (S) | $14.25 | $9.50 | $14.25 | $38.00 | $0.00 | $0.00 | $0.00 | $38.00 |
| 29900-29910 | 45520 CIRCUIT COURT | $147.05 | $8,532.90 | $5,000.32 | $13,680.27 | $0.00 | $0.00 | $0.00 | $13,680.27 |
| 29900-29910 | 45540 SESSIONS COURT | $15,660.90 | $14,197.41 | $17,881.48 | $47,739.79 | $0.00 | $0.00 | $0.00 | $47,739.79 |
| 29900DP | 42190 CIRCUIT COURT | $51.00 | $73.00 | $120.00 | $244.00 | $0.00 | $0.00 | $0.00 | $244.00 |
| 29900DP | 42390 SESSIONS COURT | $1,495.00 | $1,494.00 | $1,974.50 | $4,963.50 | $0.00 | $0.00 | $0.00 | $4,963.50 |
| 26100 | 45520 CIRCUIT COURT | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| 24140 JBLDG | 40266 JAIL BUILDING FEE (C) | $145.10 | $209.81 | $296.07 | $650.98 | $0.00 | $0.00 | $0.00 | $650.98 |
| 24140 IBLDG | 40266 JAIL BUILDING FEE (S) | $5,575.16 | $5,630.36 | $7,328.91 | $18,534.43 | $0.00 | $0.00 | $0.00 | $18,534.43 |
| 24490-TREAT | 42280 OTHER COLLECTIONS (C) | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| 24490-TREAT | 42280 OTHER COLLECTIONS (S) | $0.00 | $47.50 | $0.00 | $47.50 | $0.00 | $0.00 | $0.00 | $47.50 |
| 24490-CSPRB | 42871 OTR COLLECTIONS-PRB(C) | $0.00 | $0.00 | $9.50 | $9.50 | $0.00 | $0.00 | $0.00 | $9.50 |
| 24490-CSPRB | 42871 OTR COLLECTIONS-PRB(S) | $750.50 | $854.98 | $912.00 | $2,517.48 | $0.00 | $0.00 | $0.00 | $2,517.48 |
| 24490 CHSEC | 42871 COURTROOM SEC (C) | $0.00 | $0.00 | $1.90 | $1.90 | $0.00 | $0.00 | $0.00 | $1.90 |
| 24490 CHSEC | 42871 COURTROOM SEC (S) | $0.00 | $1.90 | $1.90 | $3.80 | $0.00 | $0.00 | $0.00 | $3.80 |
| 24490-MISD | 42990 MISD BOND FORF(C) | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| 24490-MISD | 42990 MISD BOND FORF(S) | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| 24410 REIMB | 42900 OTHER FINES (C) | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| 24410 REIMB | 42900 OTHER FINES (S) | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| 24140 ARCHI | 43365 ARCHIVES (C) | $38.00 | $53.20 | $76.00 | $167.20 | $0.00 | $0.00 | $0.00 | $167.20 |
| 24140 ARCHI | 43365 ARCHIVES (S) | $1,123.37 | $1,072.55 | $1,382.72 | $3,578.64 | $0.00 | $0.00 | $0.00 | $3,578.64 |
| 24360 SCFEE | 43393 SHERIFF COMP. FEE (C) | $3.80 | $7.60 | $22.80 | $34.20 | $0.00 | $0.00 | $0.00 | $34.20 |
| 24360 SCFEE | 43393 SHERIFF COMP. FEE (S) | $164.82 | $248.90 | $195.70 | $609.42 | $0.00 | $0.00 | $0.00 | $609.42 |
| 24310 | 42910 HOSPITAL (C) | $60.50 | $43.50 | $121.00 | $225.00 | $0.00 | $0.00 | $0.00 | $225.00 |
| 24310 | 42910 HOSPITAL (S) | $256.00 | $97.50 | $233.50 | $587.00 | $0.00 | $0.00 | $0.00 | $587.00 |
| 24310 | 42310 LITTERING | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| 29900 WEBIS | 42390 DATA PROCESSING - WEB SERVICE | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
|  | JUVENILE COURT |  |  |  |  |  |  |  |  |
| 24320.01 | 101-42410 JUVENILE FINES | $3.80 | $1.90 | $0.00 | $5.70 | $0.00 | $0.00 | $0.00 | $5.70 |
| 24400.05 | JAIL BUILDING TAX | $150.00 | $150.00 | $200.00 | $500.00 | $0.00 | $0.00 | $0.00 | $500.00 |
| 24400.08 | VICTIM OFFENDER MEDIATION TAX | $12.00 | $12.00 | $16.00 | $40.00 | $0.00 | $0.00 | $0.00 | $40.00 |
| 29900.01 | 43365 ARCHIVES FEE | $30.00 | $30.00 | $44.00 | $104.00 | $0.00 | $0.00 | $0.00 | $104.00 |
| 29900.02 | 42490 CLERK DATA FEE | $42.00 | $46.00 | $46.00 | $134.00 | $0.00 | $0.00 | $0.00 | $134.00 |
| 29900.05 | 45560 COMMISSIONS | $10.60 | $10.50 | $40.80 | $61.90 | $0.00 | $0.00 | $0.00 | $61.90 |
| 29900.07 | 45560 CLERK FEES | $452.00 | $590.00 | $581.00 | $1,623.00 | $0.00 | $0.00 | $0.00 | $1,623.00 |
| 29900.09 | 101-45520 SUBPOENA | $6.00 | $12.00 | $0.00 | $18.00 | $0.00 | $0.00 | $0.00 | $18.00 |
| 29900-JUV | 45160 JUVENILE FEES | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
|  | 101-42420 HC SHERIFF SERVICE | $190.00 | $190.00 | $406.60 | $786.60 | $0.00 | $0.00 | $0.00 | $786.60 |
| 24360.01 24360.02 | 101-43394 HC SHERIFF DATA | $7.60 | $7.60 | $36.10 | $51.30 | $0.00 | $0.00 | $0.00 | $51.30 |
| 24360.11 | SHERIFF CITATION FEE | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| 24410 | 101-45520 COPIES AND OTHER FEES | $0.00 | $0.00 | $5.00 | $5.00 | $0.00 | $0.00 | $0.00 | $5.00 |
|  | TOTALS | $45,554.18 | $51,287.70 | $60,233.21 | $157,075.09 | $0.00 | $0.00 | $0.00 | $157,075.09 |
|  |  |  |  |  |  |  |  |  |  |
| CIRCUIT MONTHLY | $8,860.09 |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |

## Table 5

| July |  |
| --- | --- |
| Recording Fees | $ 13,960.58 |
| State Receipt Fees | $ 155.00 |
| Miscellaneous Fees | $ 32.82 |
| 2.4% of State Privilege Tax | $ 1,927.08 |
| Interest | $ .42 |
| Total to County: (Account # 45580) | $ 16,075.90 |
| Total Data Processing Fees (Account # 43392 | $ 1,046.00 |
| Total to Trustee: | $ 17,121.90 |
| August |  |
| Recording Fees | $ 13,768.32 |
| State Tax Receipt Fees | $ 153.00 |
| Miscellaneous Fees | $ 40.38 |
| 2.4% Commission | $ 2,099.17 |
| Interest | $ .68 |
| Total to County: (Account #45580) | $ 16,061.55 |
| Total Data Processing Fees | $ 996.00 |

## Table 6

| Total to Trustee: | $ 17,057.55 |
| --- | --- |
| September |  |
| Recording Fees | $ 11,992.50 |
| State Tax Receipt Fees | $ 119.00 |
| Miscellaneous Fees | $ 20.74 |
| 2.4% of State Privilege Tax | $ 1,753.89 |
| Interest | $ .50 |
| Total to County: (Account # 45580) | $ 13,886.63 |
| Total Data Processing Fees (Account # 43392) | $ 1,108.00 |
| Total to Trustee: | $ 14,994.63 |
| Total 3 Months to County | $ 46,024.08 |
| Total 3 Months Data Processing Fees | $ 3,150.00 |

## Table 7

| ACCT | DESCRIPTION | BEGINNING BALANCE | GENERAL | RECEIPTS | DISBURSEMENTS | COMMISSIONS | TRANSFERS IN | TRANSFERS OUT | ENDING BALANCE |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 21000 | CURRENT LIABILITIES |  |  |  |  |  |  |  |  |
|  | *** SUB-TOTAL *** | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22000 | OTHER LIABILITIES |  |  |  |  |  |  |  |  |
| 22100 | BUSINESS TAX REVENUE/GROSS REC | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22101 | BUSINESS TAX INTEREST | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22102 | BUSINESS TAX PENALTY | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22103 | BUSINESS TAX ADJUSTMENTS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22500 | BUSINESS TAX - STATE GROSS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22501 | BUSINESS TAX - STATE INTEREST | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22502 | BUSINESS TAX - STATE PENALTY | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22503 | BUSINESS TAX - STATE ADJUSTS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23000 | DUE TO STATE OF TENNESSEE |  |  |  |  |  |  |  |  |
| 23110 | BUSINESS TAX DUE STATE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23130 | STATE SALES TAX AUTO | .00 | .00 | 94,336.83 | 89,619.99 | 4,716.84 | .00 | .00 | .00 |
| 23131 | STATE SALES TAX LOCAL | .00 | .00 | 7,251.67 | 6,889.09 | 362.58 | .00 | .00 | .00 |
| 23132 | SALES TAX BOAT | .00 | .00 | 5,293.06 | 5,028.41 | 264.65 | .00 | .00 | .00 |
| 23133 | SALES TAX - BOAT - LOCAL | .00 | .00 | 738.72 | 701.78 | 36.94 | .00 | .00 | .00 |
| 23134 | AUTO - STATE SINGLE ARTICLE | .00 | .00 | 3,786.75 | 3,597.41 | 189.34 | .00 | .00 | .00 |
| 23135 | BOAT STATE SINGLE ARTICLE | .00 | .00 | 353.13 | 335.47 | 17.66 | .00 | .00 | .00 |
| 23136 | SALES TAX AUTO LOCAL SURCHARGE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23137 | SALES TAX BOAT LOCAL SURCHARGE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23145 | MFG HOME INSTALLATION PERMITS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23150 | MARRIAGE LICENSE STATE | .00 | .00 | 135.00 | 128.25 | 6.75 | .00 | .00 | .00 |
| 23151 | STATE PREMARITAL TRAINING | .00 | .00 | 480.00 | 480.00 | .00 | .00 | .00 | .00 |
| 23160 | MVD STATE REGISTRATIONS | .00 | .00 | 34,041.87 | 34,041.87 | .00 | .00 | .00 | .00 |
| 23163 | EIVS NOTICE STATE | .00 | .00 | 750.00 | 750.00 | .00 | .00 | .00 | .00 |
| 23165 | MVD RENEWALS | .00 | .00 | 70,879.55 | 70,879.55 | .00 | .00 | .00 | .00 |
| 23168 | Electric Vehicle Fee | .00 | .00 | 2,700.00 | 2,700.00 | .00 | .00 | .00 | .00 |
| 23169 | TRANSPORT MOD E-H FEE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23170 | MVD TITLE APPL STATE | .00 | .00 | 4,515.50 | 4,515.50 | .00 | .00 | .00 | .00 |
| 23175 | RETIREMENT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23300 | NOTARY COMMISSIONS | -10.00 | .00 | 30.00 | 35.00 | .00 | .00 | .00 | -5.00 |
| 23405 | GUN PERMIT SAFETY | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | SUB-TOTAL *** | -10.00 | .00 | 225,292.08 | 219,702.32 | 5,594.76 | .00 | .00 | -5.00 |
| 24000 | DUE TO COUNTY TRUSTEE |  |  |  |  |  |  |  |  |
| 24110 | BUSINESS TAX DUE COUNTY | .00 | .00 | 1,368.40 | 1,368.40 | .00 | .00 | .00 | .00 |
| 24120 | BEER TAX | .00 | .00 | 19,652.49 | 18,669.87 | 982.62 | .00 | .00 | .00 |
| 24130 | COUNTY WHEEL TAX | .00 | .00 | 87,173.10 | 82,814.45 | 4,358.65 | .00 | .00 | .00 |
| 24170 | HOTEL/MOTEL TAX | .00 | .00 | 8,721.05 | 8,568.72 | 152.33 | .00 | .00 | .00 |
| 24210 | MARRIAGE LICENSE COUNTY | .00 | .00 | 90.00 | 85.50 | 4.50 | .00 | .00 | .00 |
| 24220 | BEER APPLICATION | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24221 | BEER PERMIT | .00 | .00 | 42.00 | 39.90 | 2.10 | .00 | .00 | .00 |

## Table 8

| ACCT | DESCRIPTION | BEGINNING BALANCE | GENERAL | RECEIPTS | DISBURSEMENTS | COMMISSIONS | TRANSFERS IN | TRANSFERS OUT | ENDING BALANCE |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 24295 | Racetrack License Fee | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24296 | Racetrack Renewal Fee | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24490 | OTHER COUNTY COLLECTIONS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24492 | HELPING SCHOOLS TAG | .00 | .00 | 65.43 | 65.43 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL *** | .00 | .00 | 117,112.47 | 111,612.27 | 5,500.20 | .00 | .00 | .00 |
| 26000 | DUE TO LITIGANTS, HEIRS, & OTHERS |  |  |  |  |  |  |  |  |
| 26010 | ML Specialty Certificate | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 26315 | ORGAN DONOR DONATIONS | .00 | .00 | 67.75 | 67.75 | .00 | .00 | .00 | .00 |
| 26401 | CREDIT CARD FEES BIS | .00 | .00 | 1,126.75 | 1,126.75 | .00 | .00 | .00 | .00 |
| 26405 | CREDIT CARD BANK | .00 | .00 | 3,301.52 | 3,301.52 | .00 | .00 | .00 | .00 |
| 26920 | NOTARY SEAL | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 26991 | OVERPAYMENT/REFUND | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 26999 | OVER & SHORT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL *** | .00 | .00 | 4,496.02 | 4,496.02 | .00 | .00 | .00 | .00 |
| 29900 | FEE & COMMISSION ACCOUNT |  |  |  |  |  |  |  |  |
| 29890 | PENNY ADJ ACCT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 29900 | CLERK'S MISC FEES | -250.00 | .00 | 15,880.83 | 26,975.79 | -11,094.96 | .00 | .00 | -250.00 |
| 29901 | COMPUTER CLERK FEE | .00 | .00 | 105.00 | 105.00 | .00 | .00 | .00 | .00 |
| 29902 | NSF CHECKS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 29955 | EIVS NOTICE COUNTY | .00 | .00 | 270.00 | 270.00 | .00 | .00 | .00 | .00 |
| 29957 | EARMARK TITLE LOCAL 3 | .00 | .00 | 1,761.00 | 1,761.00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL | -250.00 | .00 | 18,016.83 | 29,111.79 | -11,094.96 | .00 | .00 | -250.00 |
|  | *** TOTAL | -260.00 | .00 | 364,917.40 | 364,922.40 | .00 | .00 | .00 | -255.00 |

## Table 9

| ACCT DESCRIPTION | BEGINNING BALANCE | GENERAL | RECEIPTS | DISBURSEMENTS | COMMISSIONS | TRANSFERS IN | TRANSFERS OUT | ENDING BALANCE |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| SUMMARY OF ASSETS: |  |  |  |  |  |  |  |  |
| CASH ON HAND | 250.00 |  |  |  |  |  |  | 250.00 |
| FIRST FARMERS & MERCHANT BANK | 10.00 |  |  |  |  |  |  | 5.00 |
| FIRST NATIONAL BANK | .00 |  |  |  |  |  |  | .00 |
| CREDIT CARDS | .00 |  |  |  |  |  |  | .00 |
| HOTEL MOTEL RECEIVABLE | .00 |  |  |  |  |  |  | .00 |
| TITLE GIFT VOUCHER | .00 |  |  |  |  |  |  | .00 |
| RENEWAL GIFT VOUCHER | .00 |  |  |  |  |  |  | .00 |
| *** TOTAL *** | 260.00 |  |  |  |  |  |  | 255.00 |

## Table 10

| ACCT | DESCRIPTION | BEGINNING BALANCE | GENERAL | RECEIPTS | DISBURSEMENTS | COMMISSIONS | TRANSFERS IN | TRANSFERS OUT | ENDING BALANCE |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 21000 | CURRENT LIABILITIES |  |  |  |  |  |  |  |  |
|  | *** SUB-TOTAL *** | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22000 | OTHER LIABILITIES |  |  |  |  |  |  |  |  |
| 22100 | BUSINESS TAX REVENUE/GROSS REC | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22101 | BUSINESS TAX INTEREST | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22102 | BUSINESS TAX PENALTY | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22103 | BUSINESS TAX ADJUSTMENTS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22500 | BUSINESS TAX STATE GROSS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22501 | BUSINESS TAX STATE INTEREST | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22502 | BUSINESS TAX STATE PENALTY | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22503 | BUSINESS TAX STATE ADJUSTS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL *** | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23000 | DUE TO STATE OF TENNESSEE |  |  |  |  |  |  |  |  |
| 23110 | BUSINESS TAX DUE STATE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23130 | STATE SALES TAX AUTO | .00 | .00 | 78,239.93 | 74,327.93 | 3,912.00 | .00 | .00 | .00 |
| 23131 | STATE SALES TAX LOCAL | .00 | .00 | 6,918.02 | 6,572.12 | 345.90 | .00 | .00 | .00 |
| 23132 | SALES TAX BOAT | .00 | .00 | 3,922.80 | 3,726.66 | 196.14 | .00 | .00 | .00 |
| 23133 | SALES TAX BOAT LOCAL | .00 | .00 | 536.25 | 509.44 | 26.81 | .00 | .00 | .00 |
| 23134 | AUTO STATE SINGLE ARTICLE | .00 | .00 | 3,487.00 | 3,312.65 | 174.35 | .00 | .00 | .00 |
| 23135 | BOAT STATE SINGLE ARTICLE | .00 | .00 | 193.36 | 183.69 | 9.67 | .00 | .00 | .00 |
| 23136 | SALES TAX AUTO LOCAL SURCHARGE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23137 | SALES TAX BOAT LOCAL SURCHARGE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23145 | MFG HOME INSTALLATION PERMITS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23150 | MARRIAGE LICENSE STATE | .00 | .00 | 120.00 | 114.00 | 6.00 | .00 | .00 | .00 |
| 23151 | STATE PREMARITAL TRAINING | .00 | .00 | 300.00 | 300.00 | .00 | .00 | .00 | .00 |
| 23160 | MVD STATE REGISTRATIONS | .00 | .00 | 42,626.63 | 42,626.63 | .00 | .00 | .00 | .00 |
| 23163 | EIVS NOTICE STATE | .00 | .00 | 750.00 | 750.00 | .00 | .00 | .00 | .00 |
| 23165 | MVD RENEWALS | .00 | .00 | 59,717.55 | 59,717.55 | .00 | .00 | .00 | .00 |
| 23168 | Electric Vehicle Fee | .00 | .00 | 2,900.00 | 2,900.00 | .00 | .00 | .00 | .00 |
| 23169 | TRANSPORT MOD E-H FEE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23170 | MVD TITLE APPL STATE | .00 | .00 | 4,119.50 | 4,119.50 | .00 | .00 | .00 | .00 |
| 23175 | RETIREMENT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23300 | NOTARY COMMISSIONS | -5.00 | .00 | 25.00 | 25.00 | .00 | .00 | .00 | -5.00 |
| 23405 | GUN PERMIT SAFETY | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | SUB-TOTAL | -5.00 | .00 | 203,856.04 | 199,185.17 | 4,670.87 | .00 | .00 | -5.00 |
| 24000 | DUE TO COUNTY TRUSTEE |  |  |  |  |  |  |  |  |
| 24110 | BUSINESS TAX DUE COUNTY | .00 | .00 | 696.90 | 696.90 | .00 | .00 | .00 | .00 |
| 24120 | BEER TAX | .00 | .00 | 19,069.75 | 18,116.26 | 953.49 | .00 | .00 | .00 |
| 24130 | COUNTY WHEEL TAX | .00 | .00 | 77,001.06 | 73,151.01 | 3,850.05 | .00 | .00 | .00 |
| 24170 | HOTEL/MOTEL TAX | .00 | .00 | 7,482.66 | 7,332.83 | 149.83 | .00 | .00 | .00 |
| 24210 | MARRIAGE LICENSE COUNTY | .00 | .00 | 80.00 | 76.00 | 4.00 | .00 | .00 | .00 |
| 24220 | BEER APPLICATION | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24221 | BEER PERMIT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |

## Table 11

| ACCT | DESCRIPTION | BEGINNING BALANCE | GENERAL | RECEIPTS | DISBURSEMENTS | COMMISSIONS | TRANSFERS IN | TRANSFERS OUT | ENDING BALANCE |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 24295 | Racetrack License Fee | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24296 | Racetrack Renewal Fee | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24490 | OTHER COUNTY COLLECTIONS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24492 | HELPING SCHOOLS TAG | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL *** | .00 | .00 | 104,330.37 | 99,373.00 | 4,957.37 | .00 | .00 | .00 |
| 26000 | DUE TO LITIGANTS, HEIRS, & OTHERS |  |  |  |  |  |  |  |  |
| 26010 | ML Specialty Certificate | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 26315 | ORGAN DONOR DONATIONS | .00 | .00 | 109.00 | 109.00 | .00 | .00 | .00 | .00 |
| 26401 | CREDIT CARD FEES BIS | .00 | .00 | 986.00 | 986.00 | .00 | .00 | .00 | .00 |
| 26405 | CREDIT CARD - BANK | .00 | .00 | 2,869.48 | 2,869.48 | .00 | .00 | .00 | .00 |
| 26920 | NOTARY SEAL | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 26991 | OVERPAYMENT/REFUND | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 26999 | OVER & SHORT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL *** | .00 | .00 | 3,964.48 | 3,964.48 | .00 | .00 | .00 | .00 |
| 29900 | FEE & COMMISSION ACCOUNT |  |  |  |  |  |  |  |  |
| 29890 | PENNY ADJ ACCT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 29900 | CLERK'S MISC FEES | -250.00 | .00 | 14,337.24 | 23,965.48 | -9,628.24 | .00 | .00 | -250.00 |
| 29901 | COMPUTER CLERK FEE | .00 | .00 | 78.00 | 78.00 | .00 | .00 | .00 | .00 |
| 29902 | NSF CHECKS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 29955 | EIVS NOTICE COUNTY | .00 | .00 | 365.00 | 365.00 | .00 | .00 | .00 | .00 |
| 29957 | EARMARK TITLE LOCAL 3 | .00 | .00 | 1,659.00 | 1,659.00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL | -250.00 | .00 | 16,439.24 | 26,067.48 | -9,628.24 | .00 | .00 | -250.00 |
|  | TOTAL | -255.00 | .00 | 328,590.13 | 328,590.13 | .00 | .00 | .00 | -255.00 |

## Table 12

| ACCT DESCRIPTION | BEGINNING BALANCE | GENERAL | RECEIPTS | DISBURSEMENTS | COMMISSIONS | TRANSFERS IN | TRANSFERS OUT | ENDING BALANCE |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| SUMMARY OF ASSETS: |  |  |  |  |  |  |  |  |
| CASH ON HAND | 250.00 |  |  |  |  |  |  | 250.00 |
| FIRST FARMERS & MERCHANT BANK | 5.00 |  |  |  |  |  |  | 5.00 |
| FIRST NATIONAL BANK | .00 |  |  |  |  |  |  | .00 |
| CREDIT CARDS | .00 |  |  |  |  |  |  | .00 |
| HOTEL MOTEL RECEIVABLE | .00 |  |  |  |  |  |  | .00 |
| TITLE GIFT VOUCHER | .00 |  |  |  |  |  |  | .00 |
| RENEWAL GIFT VOUCHER | .00 |  |  |  |  |  |  | .00 |
| *** TOTAL *** | 255.00 |  |  |  |  |  |  | 255.00 |

## Table 13

| ACCT | DESCRIPTION | BEGINNING BALANCE | GENERAL | RECEIPTS | DISBURSEMENTS | COMMISSIONS | TRANSFERS IN | TRANSFERS OUT | ENDING BALANCE |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 21000 | CURRENT LIABILITIES |  |  |  |  |  |  |  |  |
|  | *** SUB-TOTAL *** | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22000 | OTHER LIABILITIES |  |  |  |  |  |  |  |  |
| 22100 | BUSINESS TAX REVENUE/GROSS REC | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22101 | BUSINESS TAX INTEREST | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22102 | BUSINESS TAX PENALTY | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22103 | BUSINESS TAX ADJUSTMENTS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22500 | BUSINESS TAX STATE GROSS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22501 | BUSINESS TAX STATE INTEREST | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22502 | BUSINESS TAX STATE PENALTY | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 22503 | BUSINESS TAX STATE ADJUSTS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23000 | DUE TO STATE OF TENNESSEE |  |  |  |  |  |  |  |  |
| 23110 | BUSINESS TAX DUE STATE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23130 | STATE SALES TAX AUTO | .00 | .00 | 114,090.19 | 108,385.68 | 5,704.51 | .00 | .00 | .00 |
| 23131 | STATE SALES TAX LOCAL | .00 | .00 | 8,149.99 | 7,742.49 | 407.50 | .00 | .00 | .00 |
| 23132 | SALES TAX BOAT | .00 | .00 | 150.50 | 142.98 | 7.52 | .00 | .00 | .00 |
| 23133 | SALES TAX BOAT LOCAL | .00 | .00 | 59.15 | 56.19 | 2.96 | .00 | .00 | .00 |
| 23134 | AUTO STATE SINGLE ARTICLE | .00 | .00 | 4,290.56 | 4,076.03 | 214.53 | .00 | .00 | .00 |
| 23135 | BOAT STATE SINGLE ARTICLE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23136 | SALES TAX AUTO LOCAL SURCHARGE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23137 | SALES TAX BOAT LOCAL SURCHARGE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23145 | MFG HOME INSTALLATION PERMITS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23150 | MARRIAGE LICENSE STATE | .00 | .00 | 300.00 | 285.00 | 15.00 | .00 | .00 | .00 |
| 23151 | STATE PREMARITAL TRAINING | .00 | .00 | 840.00 | 840.00 | .00 | .00 | .00 | .00 |
| 23160 | MVD STATE REGISTRATIONS | .00 | .00 | 34,937.23 | 34,937.23 | .00 | .00 | .00 | .00 |
| 23163 | EIVS NOTICE STATE | .00 | .00 | 625.00 | 625.00 | .00 | .00 | .00 | .00 |
| 23165 | MVD RENEWALS | .00 | .00 | 60,180.30 | 60,180.30 | .00 | .00 | .00 | .00 |
| 23168 | Electric Vehicle Fee | .00 | .00 | 3,400.00 | 3,400.00 | .00 | .00 | .00 | .00 |
| 23169 | TRANSPORT MOD E-H FEE | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23170 | MVD TITLE APPL STATE | .00 | .00 | 4,504.50 | 4,504.50 | .00 | .00 | .00 | .00 |
| 23175 | RETIREMENT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 23300 | NOTARY COMMISSIONS | -5.00 | .00 | 40.00 | 40.00 | .00 | .00 | .00 | -5.00 |
| 23405 | GUN PERMIT SAFETY | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL | -5.00 | .00 | 231,567.42 | 225,215.40 | 6,352.02 | .00 | .00 | -5.00 |
| 24000 | DUE TO COUNTY TRUSTEE |  |  |  |  |  |  |  |  |
| 24110 | BUSINESS TAX DUE COUNTY | .00 | .00 | 1,467.93 | 1,467.93 | .00 | .00 | .00 | .00 |
| 24120 | BEER TAX | .00 | .00 | 16,811.42 | 15,970.85 | 840.57 | .00 | .00 | .00 |
| 24130 | COUNTY WHEEL TAX | .00 | .00 | 77,047.77 | 73,195.38 | 3,852.39 | .00 | .00 | .00 |
| 24170 | HOTEL/MOTEL TAX | .00 | .00 | 6,836.50 | 6,494.68 | 341.82 | .00 | .00 | .00 |
| 24210 | MARRIAGE LICENSE COUNTY | .00 | .00 | 200.00 | 190.00 | 10.00 | .00 | .00 | .00 |
| 24220 | BEER APPLICATION | .00 | .00 | 250.00 | 237.50 | 12.50 | .00 | .00 | .00 |
| 24221 | BEER PERMIT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |

## Table 14

| ACCT | DESCRIPTION | BEGINNING BALANCE | GENERAL | RECEIPTS | DISBURSEMENTS | COMMISSIONS | TRANSFERS IN | TRANSFERS OUT | ENDING BALANCE |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 24295 | Racetrack License Fee | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24296 | Racetrack Renewal Fee | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24490 | OTHER COUNTY COLLECTIONS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 24492 | HELPING SCHOOLS TAG | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL | .00 | .00 | 102,613.62 | 97,556.34 | 5,057.28 | .00 | .00 | .00 |
| 26000 | DUE TO LITIGANTS, HEIRS, & OTHERS |  |  |  |  |  |  |  |  |
| 26010 | ML Specialty Certificate | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 26315 | ORGAN DONOR DONATIONS | .00 | .00 | 89.00 | 89.00 | .00 | .00 | .00 | .00 |
| 26401 | CREDIT CARD FEES BIS | .00 | .00 | 939.50 | 939.50 | .00 | .00 | .00 | .00 |
| 26405 | CREDIT CARD - BANK | .00 | .00 | 3,248.93 | 3,248.93 | .00 | .00 | .00 | .00 |
| 26920 | NOTARY SEAL | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 26991 | OVERPAYMENT/REFUND | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 26999 | OVER & SHORT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL *** | .00 | .00 | 4,277.43 | 4,277.43 | .00 | .00 | .00 | .00 |
| 29900 | FEE & COMMISSION ACCOUNT |  |  |  |  |  |  |  |  |
| 29890 | PENNY ADJ ACCT | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 29900 | CLERK'S MISC FEES | -250.00 | 1.00 | 14,774.23 | 26,182.53 | -11,409.30 | .00 | .00 | -250.00 |
| 29901 | COMPUTER CLERK FEE | .00 | .00 | 42.00 | 42.00 | .00 | .00 | .00 | .00 |
| 29902 | NSF CHECKS | .00 | .00 | .00 | .00 | .00 | .00 | .00 | .00 |
| 29955 | EIVS NOTICE COUNTY | .00 | .00 | 255.00 | 255.00 | .00 | .00 | .00 | .00 |
| 29957 | EARMARK TITLE LOCAL 3 | .00 | .00 | 1,857.00 | 1,857.00 | .00 | .00 | .00 | .00 |
|  | *** SUB-TOTAL *** | -250.00 | 1.00 | 16,928.23 | 28,336.53 | -11,409.30 | .00 | .00 | -250.00 |
|  | TOTAL | -255.00 | 1.00 | 355,386.70 | 355,385.70 | .00 | .00 | .00 | -255.00 |

## Table 15

| ACCT DESCRIPTION | BEGINNING BALANCE | GENERAL | RECEIPTS | DISBURSEMENTS: | COMMISSIONS | TRANSFERS IN | TRANSFERS OUT | ENDING BALANCE |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| SUMMARY OF ASSETS: |  |  |  |  |  |  |  |  |
| CASH ON HAND | 250.00 |  |  |  |  |  |  | 250.00 |
| FIRST FARMERS & MERCHANT BANK | 5.00 |  |  |  |  |  |  | 5.00 |
| FIRST NATIONAL BANK | .00 |  |  |  |  |  |  | .00 |
| CREDIT CARDS | .00 |  |  |  |  |  |  | .00 |
| HOTEL MOTEL RECEIVABLE | .00 |  |  |  |  |  |  | .00 |
| TITLE GIFT VOUCHER | .00 |  |  |  |  |  |  | .00 |
| RENEWAL GIFT VOUCHER | .00 |  |  |  |  |  |  | .00 |
| *** TOTAL *** | 255.00 |  |  |  |  |  |  | 255.00 |

## Table 16

| Dept Beginning | Description Balance | Adjustments | Receipts | Transfers In | Disbursements | Transfers Out | Commisions | Ending Balance |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 101 | General -3,049,053.64 | 0.00 | -1,392,853.06 | 0.00 | 2,227,850.45 | 0.00 | 10,936.26 | -2,203,119.99 |
| 118 | Ambulance Service 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 122 | Drug Control Fines -183,095.95 | 0.00 | -10,978.60 | 0.00 | 543.65 | 0.00 | 0.00 | -193,530.90 |
| 125 | Adequate Facilities/Dev -1,035,194.29 | Tax 0.00 | -35,581.00 | 0.00 | 0.00 | 0.00 | 355.81 | -1,070,419.48 |
| 127 | American Rescue Plan Act -66,509.17 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | -66,509.17 |
| 131 | Highway/Public Works -373,361.64 | 0.00 | -244,045.77 | 0.00 | 292,733.44 | 0.00 | 2,525.55 | -322,148.42 |
| 141 | General Purpose School -4,837,787.86 | 0.00 | -3,221,611.10 | 0.00 | 2,913,740.35 | 0.00 | 4,757.39 | -5,140,901.22 |
| 142 | School Federal Projects -464,423.03 | 0.00 | -166,552.72 | 0.00 | 314,847.20 | 0.00 | 0.00 | -316,128.55 |
| 143 | Central Cafeteria -320,850.94 | 0.00 | -294,121.95 | 0.00 | 257,502.82 | 0.00 | 0.00 | -357,470.07 |
| 151 | General Debt Service -5,026,182.05 | 0.00 | -98,240.43 | 0.00 | 16,761.27 | 0.00 | 996.31 | -5,106,664.90 |
| 156 | Education Debt Service 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 171 | General Capital Projects -995,044.64 | 0.00 | -21,755.00 | 0.00 | 41,420.00 | 0.00 | 0.00 | -975,379.64 |
| 207 | Solid Waste Disposal -735,377.64 | 0.00 | -352,705.11 | 0.00 | 198,666.19 | 0.00 | 3,424.92 | -885,991.64 |
| 263 | Self-Insurance -454,031.45 | 0.00 | 0.00 | 0.00 | 124,963.21 | 0.00 | 0.00 | -329,068.24 |

## Table 17

| Template Created | Name: LGC RDB Report By: LGC |  | Hickman RDB September 2026 | County Trustee Report Thru September 2026 |  | User: Date/Time: | Lisa Hellmann 10/1/2026 1:58 PM Page 2 of 3 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 351 | Cities Sales Tax 0.00 0.00 | -89,330.21 | 0.00 | 88,436.91 | 0.00 | 893.30 | 0.00 |
| 921 | Payroll Clearing Account 2 -9,286.50 0.00 | -273,349.52 | 0.00 | 272,450.11 | 0.00 | 0.00 | -10,185.91 |
| 21100 | Accounts Payable 0.00 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 22200 | This Account Is No Longer In Use 0.00 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 28310 | Undistributed Taxes 0.00 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 28311 | Undistributed Taxes Collected In Advance 0.00 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 29900 | Fee/Commission Account 0.00 0.00 | 23,889.54 | 0.00 | 0.00 | 0.00 | -23,889.54 | 0.00 |
|  | -17,550,198.80 0.00 | -6,177,234.93 | 0.00 | 6,749,915.60 | 0.00 | 0.00 | -16,977,518.13 |

## Table 18

| Summary Of Assets | Beginning Balance | Ending Balance |
| --- | --- | --- |
| 11120 Cash On Hand | 500.00 | 500.00 |
| 11130 Cash In Bank | 9,100,734.30 | 9,049,368.06 |
| 11300 Investments | 8,834,013.58 | 8,847,199.96 |
| 11410 Accounts Receivable | 0.00 | 11,588.00 |
| 11440 Due From Other Funds | 0.00 | 0.00 |
| 14310 Undistributed Warrants | -385,049.08 | -931,137.89 |
|  | 17,550,198.80 | 16,977,518.13 |

## Table 19

| General Fund (101) | Amount |
| --- | --- |
| Jul-26 | $57,934.76 |
| Aug-26 | $32,643.55 |
| Sep-26 | $25,851.29 |
| Total | $116,429.60 |

## Table 20

| Drug Fund (122) | Amount |
| --- | --- |
| Jul-26 | $14,345.19 |
| Aug-26 | $4,247.00 |
| Sep-26 | $6,252.00 |
| Total for Drug Fund (122) | $24,844.19 |

## Table 21

| Jail Population | Monthly Average |
| --- | --- |
| Jul-26 | 127 |
| Aug-26 | 123 |
| Sep-26 | 125 |

## Table 22

| Phone: | (931)729-6143 |
| --- | --- |
| Fax: | (931)729-2491 |

## Table 23

|  |  |
| --- | --- |
|  | Starlink Initiative: EMA is collaborating with 911 Director April on a project to equip all emergency vehicles with Starlink satellite capabilities. Ongoing monthly subscription costs are currently being evaluated. |
|  | Monthly Report: The EMA monthly report was included in the meeting packet. No questions were raised by the committee. |
|  | FEMA/TEMA Reimbursement: Funding for the FEMA reimbursement grant has been obligated to TEMA. EMA is currently preparing the required documentation for TEMA to finalize the reimbursement process. |
|  | Staffing Proposal & Job Description: Director Tibbs reopened discussions regarding a proposed third EMA position, noting that current workloads are unsustainable under existing staffing levels due to expanding federal, state, and local mandates. |
|  | Materials distributed to the committee included a draft job description and justification for a position focusing on community resilience/VOAD coordination, grant administration, and floodplain management support. |
|  | Commissioner Jim Tanner highlighted the substantial workload associated with floodplain management and noted that an additional full-time staff member could pursue additional grants to bring in county revenue. Staff noted that with another full-time employee, EMA could have pursued at least five additional grants for local first responders and county needs. |
|  | Total estimated cost for salary and benefits for the proposed position is approximately $70,000. Director Tibbs confirmed in response to Commissioner Essary that funds for this new position are not currently available within the EMA budget. |
|  | In response to commissioner inquiries regarding overtime, Director Tibbs clarified that while a third full-time employee would reduce routine overtime, it would not eliminate it entirely due to county events. |
|  | Commissioner Anglin requested clarification on part-time staffing. Director Tibbs explained that the part-time budget is currently divided between two employees (working 16 and 32 hours per week, respectively) to meet operational demands, but warned that the part-time budget will be exhausted before the end of the year. When asked if the part-time position could be eliminated if a third full-time position is added, Director Tibbs noted that while he will follow the committee's direction, the part-time hours remain necessary. |
|  | Commissioner Rogers asked if stepping down from the Rescue Squad Chief duties would relieve workload pressure. Director Tibbs clarified that he does not log those hours against his EMA duties and noted that his role as interim chief concludes in December. |
|  | Commissioner Gianakos noted that the previous commission had added approximately $15,000 to the part-time budget and reallocated salary funds to establish a Deputy Director position. He recommended that because Director Tibbs reports to the Mayor, the Mayor should work with EMA to pinpoint the precise operational requirements. |

## Table 24

| 101 General |  |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 40110 | Current Property Tax | 11,410,414.00 | (260,683.81) | 2.28% | 950,867.83 | (260,683.81) | 27,42% |
| 40120 | Trustee's Collections Prior Year | 210,000.00 | (126,520.98) | 60.25% | 17,500.00 | (24,034.19) | 137.34% |
| 40125 | Trustee's Collections Bankruptcy | 200.00 | (115.88) | 57.94% | 16.67 | (53.45) | 320.70% |
| 40130 | Cir Clk/Clk & Master Collections-Pr Yr | 85,000.00 | (29,307.39) | 34.48% | 7,083.33 | (3,032.50) | 42.81% |
| 40140 | Interest And Penalty | 40,000.00 | (10,970.89) | 27.43% | 3,333.33 | (2,332.58) | 69.98% |
| 40161 | Payments In Lieu Of Taxes T. V. A. | 10,000.00 | (2,473.61) | 24.74% | 833.33 | (824.55) | 98.95% |
| 40162 | Payments In Lieu Of Taxes-Local | 43,500.00 | 0.00 | 0.00% | 3,625.00 | 0.00 | 0.00% |
| 40163 | Payments In Lieu Of Taxes - Other | 4,000.00 | 0.00 | 0.00% | 333.33 | 0.00 | 0.00% |
| 40210 | Local Option Sales Tax | 2,300,000.00 | (457,063.87) | 19.87% | 191,666.67 | (229,996.41) | 120.00% |
| 40220 | Hotel/Motel Tax | 65,800.00 | (15,901.55) | 24,17% | 5,483.33 | (7,332.83) | 133.73% |
| 40250 | Litigation Tax General | 89,000.00 | (15,007.73) | 16.86% | 7,416.67 | (7,340.66) | 98.98% |
| 40260 | Litigation Tax Special Purpose | 12,000.00 | (1,879.92) | 15.67% | 1,000.00 | (987.05) | 98.71% |
| 40266 | Jail Building Fee | 85,000.00 | (13,282.49) | 15.63% | 7,083.33 | (6,479.73) | 91.48% |
| 40267 | Litigation Tax-Victim-Offender Medat | 5,000.00 | (833.41) | 16.67% | 416.67 | (397.12) | 95.31% |
| 40270 | Business Tax | 155,000.00 | (18,116.28) | 11.69% | 12,916.67 | (11,992.82) | 92.85% |
| 40275 | Mixed Drink Tax | 2,300.00 | (368.00) | 16.00% | 191.67 | (164.00) | 85.57% |
| 40320 | Bank Excise Tax | 55,000.00 | 0.00 | 0.00% | 4,583.33 | 0.00 | 0.00% |
| 40330 | Wholesale Beer Tax | 195,000.00 | (36,786.13) | 18.86% | 16,250.00 | (18,116.26) | 111.48% |
| 40390 | Other Statutory Local Taxes | 4,600.00 | 0.00 | 0.00% | 383.33 | 0.00 | 0.00% |
| 41140 | Cable TV Franchise | 38,000.00 | (7,340.74) | 19.32% | 3,166.67 | 0.00 | 0.00% |
| 41510 | Beer Permits | 3,200.00 | (39.90) | 1.25% | 266.67 | 0.00 | 0.00% |
| 41520 | Building Permits | 130,000.00 | (35,316.00) | 27.17% | 10,833.33 | (16,806.00) | 155.13% |
| 42110 | Fines | 12,000.00 | (737.67) | 6.15% | 1,000.00 | (323.47) | 32.35% |
| 42120 | Officers Costs | 5,000.00 | (405.17) | 8.10% | 416.67 | (244.15) | 58.60% |
| 42141 | Drug Court Fees | 1,000.00 | (27.55) | 2.76% | 83.33 | (27.55) | 33.06% |
| 42150 | Jall Fees | 1,500.00 | (171.47) | 11.43% | 125.00 | (141.07) | 112.86% |
| 42180 | DUI Treatment Fines | 800.00 | (190.00) | 23.75% | 66.67 | (95.00) | 142.50% |
| 42190 | Data Entry Fee Circuit Court | 2,500.00 | (124.00) | 4.96% | 208.33 | (73.00) | 35.04% |
| 42280 | DUI Treatment Fines | 250.00 | (47.50) | 19.00% | 20.83 | (47.50) | 228.00% |
| 42310 | Fines | 17,000.00 | (3,002.49) | 17.66% | 1,416.67 | (934.34) | 65.95% |
| 42320 | Officers Costs | 40,000.00 | (8,244.96) | 20.61% | 3,333.33 | (4,378.54) | 131.36% |
| 42330 | Games And Fish Fines | 200.00 | (4.50) | 2.25% | 16.67 | (4.50) | 27.00% |
| 42341 | Drug Court Fees | 6,000.00 | (1,245.14) | 20.75% | 500.00 | (632.39) | 126.48% |
| 42350 | Jail Fees | 10,000.00 | (1,104.26) | 11.04% | 833.33 | (611.68) | 73.40% |
| 42380 | DUI Treatment Fines | 4,000.00 | (475.00) | 11.88% | 333.33 | (285.00) | 85.50% |
| 42390 | Data Entry Fee General Sessions | 13,000.00 | (2,989.00) | 22.99% | 1,083.33 | (1,494.00) | 137.91% |
| 42410 | Fines | 200.00 | (5.70) | 2.85% | 16.67 | (1.90) | 11.40% |
| 42420 | Officers Costs | 1,400.00 | (380.00) | 27.14% | 116.67 | (190.00) | 162.86% |

## Table 25

| 101 General |  |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| 42490 | Data Entry Fee Juvenile Court | 300.00 | (88.00) | 29.33% | 25.00 | (46.00) | 184.00% |
| 42530 | Data Entry Fee Chancery Court | 2,500.00 | (1,136.00) | 45.44% | 208.33 | (358.00) | 171.84% |
| 42871 | Courtroom Security Fee | 15,000.00 | (856.88) | 5.71% | 1,250.00 | (856.88) | 68.55% |
| 42910 | Proceeds From Confiscated Property | 28,000.00 | (27,136.37) | 96.92% | 2,333.33 | (9,723.00) | 416.70% |
| 42990 | Other Fines, Forfeitures, And Penalties | 3,000.00 | 0.00 | 0.00% | 250.00 | 0.00 | 0.00% |
| 43102 | Other Employee Benefit | 15,000.00 | (2,930.00) | 19.53% | 1,250.00 | (1,255.00) | 100.40% |
| 43120 | Patient Charges | 1,000,000.00 | (206,026.04) | 20.60% | 83,333.33 | (79,610.00) | 95.53% |
| 43350 | Copy Fees | 11,000.00 | (2,364.50) | 21.50% | 916.67 | (1,016.00) | 110.84% |
| 43360 | Library Fees | 1,500.00 | (344.05) | 22.94% | 125.00 | (269.55) | 215.64% |
| 43365 | Archives And Records Management | 15,000.00 | (2,636.87) | 17.58% | 1,250.00 | (1,260.25) | 100.82% |
| 43370 | Telephone Commissions | 60,000.00 | (13,410.14) | 22.35% | 5,000.00 | (3,327.71) | 66.55% |
| 43383 | Additional Fees Titling and | 19,400.00 | (3,420.00) | 17.63% | 1,616.67 | (1,659.00) | 102.62% |
| 43392 | Data Processing Fee -Register | 13,000.00 | (2,042.00) | 15.71% | 1,083.33 | (996.00) | 91.94% |
| 43393 | Sheriff Department Computer Fees | 2,000.00 | (425.12) | 21.26% | 166.67 | (256.50) | 153.90% |
| 43394 | Data Processing Fee Sheriff | 100.00 | (1,021.70) | 1,021,70% | 8.33 | (7.60) | 91.20% |
| 43395 | Sexual Offender Registration Fee- | 4,000.00 | (600.00) | 15.00% | 333.33 | (150.00) | 45.00% |
| 43396 | Data Processing Fee County Clerk | 900.00 | (183.00) | 20.33% | 75.00 | (78.00) | 104.00% |
| 43399 | Vehicle Insurance Coverage and | 3,900.00 | (635.00) | 16.28% | 325.00 | (365.00) | 112.31% |
| 44110 | Investment Income | 3,000.00 | (17,658.67) | 588.62% | 250.00 | (17,658.67) | 7,063.47% |
| 44120 | Lease/Rentals/PPP | 22,000.00 | (9,164.70) | 41.66% | 1,833.33 | (1,325.00) | 72.27% |
| 44131 | Commissary Sales | 199,000.00 | (26,147.52) | 13.14% | 16,583.33 | (11,998.54) | 72.35% |
| 44170 | Miscellaneous Refunds | 12,000.00 | (290.95) | 2.42% | 1,000.00 | (33.95) | 3.40% |
| 44540 | Sale Of Property | 45,000.00 | (12,940.00) | 28.76% | 3,750.00 | 0.00 | 0.00% |
| 44570 | Contributions & Gifts | 1,000.00 | (218.65) | 21.87% | 83.33 | (175.35) | 210.42% |
| 44990 | Other Local Revenues | 2,000.00 | 0.00 | 0.00% | 166.67 | 0.00 | 0.00% |
| 45160 | Juvenile Court Clerk | 200.00 | 0.00 | 0.00% | 16.67 | 0.00 | 0.00% |
| 45510 | County Clerk | 271,000.00 | (49,762.55) | 18.36% | 22,583.33 | (23,380.66) | 103.53% |
| 45520 | Circuit Court Clerk | 30,000.00 | (8,721.70) | 29.07% | 2,500.00 | (8,554.40) | 342.18% |
| 45540 | General Sessions Court Clerk | 185,000.00 | (29,858.31) | 16.14% | 15,416.67 | (14,197.41) | 92.09% |
| 45550 | Clerk And Master | 80,000.00 | (32,222.44) | 40.28% | 6,666.67 | (11,157.94) | 167.37% |
| 45560 | Juvenile Court Clerk | 6,500.00 | (1,063.10) | 16.36% | 541.67 | (600.50) | 110.86% |
| 45580 | Register | 160,000.00 | (32,137.45) | 20.09% | 13,333.33 | (16,061.55) | 120.46% |
| 45590 | Sheriff | 25,000.00 | (5,282.48) | 21.13% | 2,083.33 | (2,579.00) | 123.79% |
| 45610 | Trustee | 500,000.00 | (61,757.71) | 12.35% | 41,666.67 | (23,867.94) | 57.28% |
| 46110 | Juvenile Services Program | 109,000.00 | 0.00 | 0.00% | 9,083.33 | 0.00 | 0.00% |
| 46210 | Law Enforcement Training Programs | 29,600.00 | (52,000.00) | 175.68% | 2,466.67 | (52,000.00) | 2,108.11% |
| 46240 | School Resource Officer Grants | 375,000.00 | (375,000.00) | 100.00% | 31,250.00 | (375,000.00) | 1,200.00% |
| 46290 | Other Public Safety Grants | 145,200.00 | 0.00 | 0.00% | 12,100.00 | 0.00 | 0.00% |
| 46310 | Health Department Programs | 379,820.00 | (27,009.29) | 7.11% | 31,651.67 | (27,009.29) | 85.33% |

## Table 26

| 101 General |  |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| 46330 | Emergency Medical Services Training | 24,000.00 | 0.00 | 0.00% | 2,000.00 | 0.00 | 0.00% |
| 46820 | Income Tax | 1,200.00 | (254.89) | 21.24% | 100.00 | 0.00 | 0.00% |
| 46830 | Beer Tax | 17,500.00 | 0.00 | 0.00% | 1,458.33 | 0.00 | 0.00% |
| 46835 | Vehicle Certificate Of Title Fees | 7,000.00 | (1,178.72) | 16.84% | 583.33 | (584.82) | 100.25% |
| 46840 | Alcoholic Beverage Tax | 92,500.00 | (23,442.03) | 25.34% | 7,708.33 | 0.00 | 0.00% |
| 46851 | State Revenue Sharing -T.V.A. | 792,000.00 | 0.00 | 0.00% | 66,000.00 | 0.00 | 0.00% |
| 46852 | State Revenue Sharing - | 45,000.00 | (14,023.98) | 31.16% | 3,750.00 | (4,172.98) | 111.28% |
| 46855 | State Shared Sports Gaming Privilege | 40,000.00 | (11,843.31) | 29.61% | 3,333.33 | 0.00 | 0.00% |
| 46915 | Contracted Prisoner Board | 290,000.00 | (60,270.00) | 20.78% | 24,166.67 | (60,270.00) | 249.39% |
| 46960 | Registrar's Salary Supplement | 15,164.00 | 3,791.00 | -25.00% | 1,263.67 | 0.00 | 0.00% |
| 46980 | Other State Grants | 2,500.00 | 0.00 | 0.00% | 208.33 | 0.00 | 0.00% |
| 46990 | Other State Revenues | 7,000.00 | (5,350.68) | 76.44% | 583.33 | (992.34) | 170.12% |
| 47235 | Homeland Security Grants | 43,581.50 | 0.00 | 0.00% | 3,631.79 | 0.00 | 0.00% |
| 47406 | American Rescue Plan Act Grant A | 0.00 | 11,919.26 | 0.00% | 0.00 | 0.00 | 0.00% |
| 47407 | American Rescue Plan Act Grant B | 0.00 | (450.01) | 0.00% | 0.00 | 0.00 | 0.00% |
| 47408 | American Rescue Plan Act Grant C- | 100,000.00 | 0.00 | 0.00% | 8,333.33 | 0.00 | 0.00% |
| 47590 | Other Federal Through State | 305,461.00 | 0.00 | 0.00% | 25,455.08 | 0.00 | 0.00% |
| 47990 | Other Direct Federal Revenue | 270,000.00 | 0.00 | 0.00% | 22,500.00 | 0.00 | 0.00% |
| 48130 | Contributions | 55,000.00 | (350.00) | 0.64% | 4,583.33 | 0.00 | 0.00% |
| 48610 | Donations | 2,500.00 | 0.00 | 0.00% | 208.33 | 0.00 | 0.00% |
| 48991 | Opioid Settlement Funds Past | 0.00 | (24,449.31) | 0.00% | 0.00 | 0.00 | 0.00% |
| 49700 | Insurance Recovery | 40,000.00 | (13,921.00) | 34.80% | 3,333.33 | (1,000.00) | 30.00% |
| 49800 | Transfers In | 35,000.00 | 0.00 | 0.00% | 2,916.67 | 0.00 | 0.00% |
|  | Total Revenues | 21,018,190.50 | (2,197,477.85) | 10.46% | 1,751,515.88 | (1,353,912.88) | 77.30% |
| Expenditures |  |  |  |  |  |  |  |
| 51100 | County Commission | (60,445.00) | 8,437.50 | 13.96% | (5,037.08) | 2,800.00 | 55.59% |
| 51210 | Board Of Equalization | (3,500.00) | 0.00 | 0.00% | (291,67) | 0.00 | 0.00% |
| 51220 | Beer Board | (1,000.00) | 0.00 | 0.00% | (83.33) | 0.00 | 0.00% |
| 51300 | County Mayor/Executive | (168,175.00) | 42,605.97 | 25.33% | (14,014.58) | 15,565.78 | 111.07% |
| 51400 | County Attorney | (50,000.00) | 6,936.77 | 13.87% | (4,166.67) | 1,961.77 | 47.08% |
| 51500 | Election Commission | (273,372.00) | 107,260.49 | 39.24% | (22,781.00) | 26,730.90 | 117.34% |
| 51600 | Register Of Deeds | (205,243.00) | 50,648.85 | 24.68% | (17,103.58) | 19,126.10 | 111.83% |
| 51720 | Planning | (265,397.00) | 60,157.61 | 22.67% | (22,116.42) | 24,677.81 | 111.58% |
| 51800 | County Buildings | (464,598.00) | 84,934.97 | 18.28% | (38,716.50) | 18,348.42 | 47.39% |
| 51810 | Other Facilities | (458,694.00) | 111,035.49 | 24.21% | (38,224.50) | 41,438.37 | 108.41% |
| 51900 | Other General Administration | (124,000.00) | 105,000.00 | 84.68% | (10,333.33) | 6,500.00 | 62.90% |
| 51910 | Preservation Of Records | (58,828.00) | 11,854.44 | 20.15% | (4,902.33) | 4,410.91 | 89.98% |
| 52100 | Accounting And Budgeting | (380,062.00) | 125,523.25 | 33.03% | (31,671.83) | 35,880.91 | 113.29% |

## Table 27

| 101 General |  |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| 52300 | Property Assessor's Office | (348,840.00) | 69,759.90 | 20.00% | (29,070.00) | 23,852.92 | 82.05% |
| 52400 | County Trustee's Office | (287,393.00) | 89,451.66 | 31.13% | (23,949.42) | 18,927.92 | 79.03% |
| 52500 | County Clerk's Office | (360,360.00) | 117,245.66 | 32.54% | (30,030.00) | 32,741.88 | 109.03% |
| 53100 | Circuit Court | (413,555.00) | 122,325.26 | 29.58% | (34,462.92) | 36,753.27 | 106.65% |
| 53300 | General Sessions Court | (273,081.00) | 72,217.26 | 26.45% | (22,756.75) | 25,197.52 | 110.73% |
| 53310 | General Sessions Judge | (4,000.00) | 0.00 | 0.00% | (333.33) | 0.00 | 0.00% |
| 53400 | Chancery Court | (217,115.00) | 65,106.21 | 29.99% | (18,092.92) | 15,865.73 | 87.69% |
| 53500 | Juvenile Court | (100,000.00) | 29,339.93 | 29.34% | (8,333.33) | 13,567.46 | 162.81% |
| 53700 | Judicial Commissioners | (70,165.00) | 16,893.07 | 24.08% | (5,847.08) | 7,462.43 | 127.63% |
| 54110 | Sheriff's Department | (3,711,232.50) | 965,273.86 | 26.01% | (309,269.38) | 407,032.19 | 131.61% |
| 54160 | Administration Of The Sexual Offender | (3,000.00) | 1,666.37 | 55.55% | (250.00) | 1,666.37 | 666.55% |
| 54210 | Jail | (2,348,458.00) | 531,397.19 | 22.63% | (195,704.83) | 213,568.99 | 109.13% |
| 54310 | Fire Prevention And Control | (29,000.00) | 0.00 | 0.00% | (2,416.67) | 0.00 | 0.00% |
| 54320 | Rural Fire Protection | (160,680.00) | 80,340.00 | 50.00% | (13,390.00) | 0.00 | 0.00% |
| 54410 | Civil Defense | (526,783.00) | 60,061.96 | 11.40% | (43,898.58) | 26,721.75 | 60.87% |
| 54610 | County Coroner/Medical Examiner | (61,500.00) | 8,375.00 | 13.62% | (5,125.00) | 5,500.00 | 107.32% |
| 55110 | Local Health Center | (50,601.00) | 816.47 | 1.61% | (4,216.75) | 280.00 | 6.64% |
| 55130 | Ambulance/Emergency Medical | (3,613,520.00) | 1,009,306.39 | 27.93% | (301,126.67) | 278,249.01 | 92.40% |
| 55170 | Alcohol And Drug Programs | (23,570.00) | 3,773.88 | 16.01% | (1,964.17) | 1,430.72 | 72,84% |
| 55190 | Other Local Health Services | (267,950.00) | 62,768.47 | 23.43% | (22,329.17) | 27,309.95 | 122.31% |
| 55900 | Other Public Health And Welfare | (170,000.00) | 165,000.00 | 97.06% | (14,166.67) | 165,000.00 | 1,164.71% |
| 56500 | Libraries | (278,392.00) | 71,310.08 | 25.61% | (23,199.33) | 27,440.76 | 118.28% |
| 56700 | Parks And Fair Boards | (3,000.00) | 0.00 | 0.00% | (250.00) | 0.00 | 0.00% |
| 57100 | Agricultural Extension Service | (73,606.00) | 120.00 | 0.16% | (6,133.83) | 60.00 | 0.98% |
| 57500 | Soil Conservation | (50,340.00) | 24,583.83 | 48.84% | (4,195.00) | 19,393.07 | 462.29% |
| 58110 | Tourism | (39,005.00) | 39,005.00 | 100.00% | (3,250.42) | 0.00 | 0.00% |
| 58190 | Other Economic And Community | (90,116.00) | 21,574.28 | 23.94% | (7,509.67) | 9,956.44 | 132.58% |
| 58300 | Veteran's Services | (23,500.00) | 0.00 | 0.00% | (1,958.33) | 0.00 | 0.00% |
| 58400 | Other Charges | (1,053,200.00) | 698,869.51 | 66.36% | (87,766.67) | 11,603.26 | 13.22% |
| 58600 | Employee Benefits | (5,260,015.00) | 1,606,972.85 | 30.55% | (438,334.58) | 389,374.63 | 88.83% |
| 58842 | American Rescue Plan Act Grant B- | 0.00 | 39,092.63 | 0.00% | 0.00 | 0.00 | 0.00% |
| 58843 | American Rescue Plan Act Grant C- | (100,000.00) | 99,846.26 | 99.85% | (8,333.33) | 51,846.26 | 622.16% |
| 58900 | Miscellaneous | (164,632.00) | 36,330.60 | 22.07% | (13,719.33) | 2,801.38 | 20.42% |
| 99100 | Transfers Out | (115,000.00) | 0.00 | 0.00% | (9,583.33) | 0.00 | 0.00% |
|  | Total Expenditures | (22,804,923.50) | 6,823,218.92 | 29.92% | (1,900,410.29) | 2,011,044.88 | 105.82% |
| Total 101 | General | (1,786,733.00) | 4,625,741.07 | 258.89% | (148,894.42) | 657,132.00 | 441.34% |

## Table 28

| 122 Drug Control |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- |
| Account Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |
| 42140 Drug Control Fines | 3,500.00 | (228.00) | 6.51% | 291.67 | (114.00) | 39.09% |
| 42340 Drug Control Fines | 27,000.00 | (4,736.06) | 17.54% | 2,250.00 | (1,710.00) | 76.00% |
| 42910 Proceeds From Confiscated Property | 45,000.00 | (4,920.00) | 10.93% | 3,750.00 | (2,760.00) | 73.60% |
| 44170 Miscellaneous Refunds | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 44540 Sale Of Property | 0.00 | (18,558.19) | 0.00% | 0.00 | (6,373.00) | 0.00% |
| Total Revenues | 75,500.00 | (28,442.25) | 37.67% | 6,291.67 | (10,957.00) | 174.15% |
| Expenditures |  |  |  |  |  |  |
| 54110 Sheriff's Department | (125,000.00) | 90,838.81 | 72.67% | (10,416.67) | 38,994.05 | 374.34% |
| Total Expenditures | (125,000.00) | 90,838.81 | 72.67% | (10,416.67) | 38,994.05 | 374.34% |
| Total 122 Drug Control | (49,500.00) | 62,396.56 | 126.05% | (4,125.00) | 28,037.05 | 679.69% |

## Table 29

| 125 | Adequate | Facilities/Development Tax |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  | Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |  |
| 40285 |  | Adequate Facilities/Development Tax | 340,000.00 | (90,026.00) | 26.48% | 28,333.33 | (35,581.00) | 125.58% |
|  |  | Total Revenues | 340,000.00 | (90,026.00) | 26.48% | 28,333.33 | (35,581.00) | 125.58% |
| Expenditures |  |  |  |  |  |  |  |  |
| 51730 |  | Building | (4,200.00) | 900.26 | 21.43% | (350.00) | 355.81 | 101.66% |
| 99100 |  | Transfers Out | (600,000.00) | 0.00 | 0.00% | (50,000.00) | 0.00 | 0.00% |
|  |  | Total Expenditures | (604,200.00) | 900.26 | 0.15% | (50,350.00) | 355.81 | 0.71% |
| Total | 125 | Adequate Facilities/Development Tax | (264,200.00) | (89,125.74) | -33.73% | (22,016.67) | (35,225.19) | -159.99% |

## Table 30

| 127 American | Rescue Plan Act |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Expenditures |  |  |  |  |  |  |  |
| 58837 | American Rescue Plan Act Grant #7 | (500,000.00) | 12,430.87 | 2.49% | (41,666.67) | 0.00 | 0.00% |
|  | Total Expenditures | (500,000.00) | 12,430.87 | 2.49% | (41,666.67) | 0.00 | 0.00% |
| Total 127 | American Rescue Plan Act | (500,000.00) | 12,430.87 | 2.49% | (41,666.67) | 0.00 | 0.00% |

## Table 31

| 131 Highway/Public | Works |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 40110 | Current Property Tax | 335,600.00 | (7,667.16) | 2.28% | 27,966.67 | (7,667.16) | 27.42% |
| 40120 | Trustee's Collections Prior Year | 12,930.00 | (3,649.71) | 28.23% | 1,077.50 | (693.25) | 64.34% |
| 40125 | Trustee's Collections - Bankruptcy | 0.00 | (3.40) | 0.00% | 0.00 | (1,57) | 0.00% |
| 40130 | Cir Clk/Clk & Master Collections-Pr Yr | 7,000.00 | (866.52) | 12.38% | 583.33 | (87,48) | 15.00% |
| 40140 | Interest And Penalty | 2,260.00 | (316.44) | 14.00% | 188.33 | (67.26) | 35.71% |
| 40161 | Payments In Lieu Of Taxes T. V.A. | 350.00 | (72.75) | 20.79% | 29.17 | (24.25) | 83.14% |
| 40270 | Business Tax | 4,800.00 | (532.83) | 11.10% | 400.00 | (352.73) | 88.18% |
| 40280 | Mineral Severance Tax | 85,000.00 | 0.00 | 0.00% | 7,083.33 | 0.00 | 0.00% |
| 43102 | Other Employee Benefit | 0.00 | (1,979.24) | 0.00% | 0.00 | (620.00) | 0.00% |
| 43380 | Vending Machine Collections | 500.00 | 0.00 | 0.00% | 41.67 | 0.00 | 0.00% |
| 44530 | Sale Of Equipment | 80,000.00 | 0.00 | 0.00% | 6,666.67 | 0.00 | 0.00% |
| 46410 | Bridge Program | 2,000,000.00 | 0.00 | 0.00% | 166,666.67 | 0.00 | 0.00% |
| 46420 | State Aid Program | 270,000.00 | 0.00 | 0.00% | 22,500.00 | 0.00 | 0.00% |
| 46851 | State Revenue Sharing -T.V.A. | 22,000.00 | 0.00 | 0.00% | 1,833.33 | 0.00 | 0.00% |
| 46920 | Gasoline And Motor Fuel Tax | 2,921,925.00 | (473,235.91) | 16.20% | 243,493.75 | (226,496.32) | 93.02% |
| 46925 | Hybrid/Electric Vehicle Registration | 40,000.00 | (9,554.00) | 23.89% | 3,333.33 | (6,624.25) | 198.73% |
| 46930 | Petroleum Special Tax | 19,140.00 | (2,734.59) | 14.29% | 1,595.00 | (1,367.30) | 85.72% |
| 47230 | Disaster Relief | 550,000.00 | 0.00 | 0.00% | 45,833.33 | 0.00 | 0.00% |
| 47590 | Other Federal Through State | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 47990 | Other Direct Federal Revenue | 500,000.00 | 0.00 | 0.00% | 41,666.67 | 0.00 | 0.00% |
| 49800 | Transfers In | 40,000.00 | 0.00 | 0.00% | 3,333.33 | 0.00 | 0.00% |
|  | Total Revenues | 6,891,505.00 | (500,612.55) | 7.26% | 574,292.08 | (244,001.57) | 42.49% |
| Expenditures |  |  |  |  |  |  |  |
| 61000 | Administration | (339,964.00) | 80,590.78 | 23.71% | (28,330.33) | 23,464.06 | 82.82% |
| 62000 | Highway And Bridge Maintenance | (2,860,559.00) | 427,050.75 | 14.93% | (238,379.92) | 110,208.21 | 46.23% |
| 63100 | Operation And Maintenance Of | (619,500.00) | 192,701.74 | 31.11% | (51,625.00) | 38,626.62 | 74.82% |
| 65000 | Other Charges | (154,000.00) | 100,819.57 | 65.47% | (12,833.33) | 3,745.75 | 29.19% |
| 66000 | Employee Benefits | (1,366,180.00) | 270,235.83 | 19.78% | (113,848.33) | 81,499.82 | 71.59% |
| 68000 | Capital Outlay | (1,693,000.00) | 664,237.05 | 39.23% | (141,083.33) | 656,577.77 | 465.38% |
| 99100 | Transfers Out | (143,891.00) | 0.00 | 0.00% | (11,990.92) | 0.00 | 0.00% |
|  | Total Expenditures | (7,177,094.00) | 1,735,635.72 | 24.18% | (598,091.17) | 914,122.23 | 152.84% |
| Total 131 | Highway/Public Works | (285,589.00) | 1,235,023.17 | 432.45% | (23,799.08) | 670,120.66 | 2,815. |

## Table 32

| 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 | 3,020,404.00 | (69,004.53) | 2.28% | 251,700.33 | (69,004.53) | 27.42% |
| 40120 | Trustee's Collections Prior Year | 75,000.00 | (31,634.40) | 42.18% | 6,250.00 | (6,008.56) | 96.14% |
| 40125 | Trustee's Collections Bankruptcy | 500.00 | (30.41) | 6.08% | 41.67 | (14.14) | 33.94% |
| 40130 | Cir Clk/Clk & Master Collections-Pr Yr | 25,000.00 | (7,802.80) | 31.21% | 2,083.33 | (758.13) | 36.39% |
| 40140 | Interest And Penalty | 15,000.00 | (2,742.93) | 18.29% | 1,250.00 | (583.16) | 46.65% |
| 40161 | Payments In Lieu Of Taxes T. V.A. | 2,500.00 | (654.78) | 26.19% | 208.33 | (218.26) | 104.76% |
| 40162 | Payments In Lieu Of Taxes-Local | 6,000.00 | 0.00 | 0.00% | 500.00 | 0.00 | 0.00% |
| 40210 | Local Option Sales Tax | 3,100,000.00 | (643,625.52) | 20.76% | 258,333.33 | (319,326.62) | 123.61% |
| 40270 | Business Tax | 45,000.00 | (4,795.47) | 10.66% | 3,750.00 | (3,174.56) | 84.65% |
| 41110 | Marriage Licenses | 1,300.00 | (161.50) | 12,42% | 108.33 | (76.00) | 70.15% |
| 43570 | Receipts From Individual Schools | 25,000.00 | (1,100.00) | 4.40% | 2,083.33 | 0.00 | 0.00% |
| 43582 | Community Service Fees Adults | 200.00 | (65.43) | 32.72% | 16.67 | 0.00 | 0.00% |
| 44120 | Lease/Rentals/PPP | 7,500.00 | 0.00 | 0.00% | 625.00 | 0.00 | 0.00% |
| 44170 | Miscellaneous Refunds | 40,000.00 | (15.87) | 0.04% | 3,333.33 | 0.00 | 0.00% |
| 44530 | Sale Of Equipment | 15,000.00 | 0.00 | 0.00% | 1,250.00 | 0.00 | 0.00% |
| 44560 | Damages Recovered From Individuals | 3,000.00 | 0.00 | 0.00% | 250.00 | 0.00 | 0.00% |
| 44570 | Contributions & Gifts | 20,000.00 | (7,045.00) | 35.23% | 1,666.67 | 0.00 | 0.00% |
| 46175 | On-Behalf Contributions For OPEB | 70,000.00 | 0.00 | 0.00% | 5,833.33 | 0.00 | 0.00% |
| 46510 | Tennessee Investment in Student | 25,367,661.00 | (5,002,686.52) | 19,72% | 2,113,971.75 | (2,501,343.26) | 118.32% |
| 46513 | TISA On-behalf Payments | 17,332.00 | 0.00 | 0.00% | 1,444.33 | 0.00 | 0.00% |
| 46515 | Early Childhood Education | 425,000.00 | 0.00 | 0.00% | 35,416.67 | 0.00 | 0.00% |
| 46520 | School Food Service | 22,000.00 | 0.00 | 0.00% | 1,833.33 | 0.00 | 0.00% |
| 46550 | Driver Education | 10,000.00 | 0.00 | 0.00% | 833.33 | 0.00 | 0.00% |
| 46590 | Other State Education Funds | 240,000.00 | 0.00 | 0.00% | 20,000.00 | 0.00 | 0.00% |
| 46596 | Paid Parental Leave | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 46610 | Career Ladder Program | 27,360.00 | 0.00 | 0.00% | 2,280.00 | 0.00 | 0.00% |
| 46790 | Other Vocational | 651,866.53 | 0.00 | 0.00% | 54,322.21 | 0.00 | 0.00% |
| 46851 | State Revenue Sharing -T.V.A. | 220,000.00 | 0.00 | 0.00% | 18,333.33 | 0.00 | 0.00% |
| 46990 | Other State Revenues | 200,000.00 | (48,175.68) | 24.09% | 16,666.67 | (24,087.84) | 144.53% |
| 47114 | USDA Other | 532,328.00 | 0.00 | 0.00% | 44,360.67 | 0.00 | 0.00% |
| 47143 | Special Education Grants To States | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 47640 | Rotc Reimbursement | 75,000.00 | (8,619.17) | 11.49% | 6,250.00 | (7,061.56) | 112.98% |
| 48130 | Contributions | 165,000.00 | (165,000.00) | 100.00% | 13,750.00 | (165,000.00) | 1,200.00% |
| 48990 | Other | 110,000.00 | (15,750.00) | 14.32% | 9,166.67 | (750.00) | 8.18% |
| 49700 | Insurance Recovery | 0.00 | (1,190.10) | 0.00% | 0.00 | 0.00 | 0.00% |
|  | Total Revenues | 34,534,951.53 | (6,010,100.11) | 17.40% | 2,877,912.63 | (3,097,406.62) | 107.63% |

## Table 33

| 141 General | Purpose School |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| 71100 | Regular Instruction Program | (16,560,842.37) | 2,660,450.38 | 16.06% | (1,380,070.20) | 1,402,283.15 | 101.61% |
| 71150 | Alternative Instruction Program | (257,378.18) | 35,365.84 | 13.74% | (21,448.18) | 17,103.79 | 79.74% |
| 71200 | Special Education Program | (3,765,600.00) | 491,459.58 | 13.05% | (313,800.00) | 261,750.24 | 83.41% |
| 71300 | Career and Technical Education | (1,764,338.97) | 191,312.81 | 10.84% | (147,028.25) | 94,109.27 | 64.01% |
| 72110 | Attendance | (95,404.86) | 16,541.80 | 17.34% | (7,950.41) | 6,008.71 | 75.58% |
| 72120 | Health Services | (1,005,297.27) | 147,040.13 | 14.63% | (83,774.77) | 62,009.62 | 74.02% |
| 72130 | Other Student Support | (1,451,460.00) | 294,361.00 | 20.28% | (120,955.00) | 102,750.23 | 84.95% |
| 72210 | Regular Instruction Program | (1,645,971.50) | 256,430.84 | 15.58% | (137,164.29) | 110,610.51 | 80.64% |
| 72220 | Special Education Program | (617,304.00) | 80,860.04 | 13.10% | (51,442.00) | 41,616.08 | 80.90% |
| 72230 | Career and Technical Education | (189,805.00) | 37,579.99 | 19.80% | (15,817.08) | 12,455.31 | 78.75% |
| 72250 | Technology | (429,625.00) | 188,506.55 | 43.88% | (35,802.08) | 20,171.14 | 56.34% |
| 72290 | Other Programs | (70,000.00) | 0.00 | 0.00% | (5,833.33) | 0.00 | 0.00% |
| 72310 | Board Of Education | (665,021.00) | 397,373.30 | 59.75% | (55,418.42) | 7,074.36 | 12.77% |
| 72320 | Director Of Schools | (363,297.00) | 73,996.05 | 20.37% | (30,274.75) | 22,465.14 | 74.20% |
| 72410 | Office Of The Principal | (2,021,904.50) | 394,870.36 | 19.53% | (168,492.04) | 140,658.70 | 83.48% |
| 72510 | Fiscal Services | (50,000.00) | 0.00 | 0.00% | (4,166.67) | 0.00 | 0.00% |
| 72610 | Operation Of Plant | (2,804,000.00) | 924,285.80 | 32.96% | (233,666.67) | 220,899.40 | 94.54% |
| 72620 | Maintenance Of Plant | (1,239,721.00) | 323,905.27 | 26.13% | (103,310.08) | 83,387.21 | 80.72% |
| 72710 | Transportation | (2,203,437.00) | 398,435.06 | 18.08% | (183,619.75) | 152,852.52 | 83.24% |
| 72810 | Central And Other | (97,500.00) | 34,929.30 | 35.82% | (8,125.00) | 14,806.69 | 182.24% |
| 73100 | Food Service | (47,198.00) | 0.00 | 0.00% | (3,933.17) | 0.00 | 0.00% |
| 73300 | Community Services | (117,173.00) | 13,511.48 | 11.53% | (9,764.42) | 6,692.96 | 68.54% |
| 73400 | Early Childhood Education | (537,998.75) | 83,388.72 | 15.50% | (44,833.23) | 36,102.04 | 80.53% |
| 76100 | Regular Capital Outlay | (99,111.56) | 39,376.99 | 39.73% | (8,259.30) | 6,600.00 | 79.91% |
|  | Total Expenditures | (38,099,388.96) | 7,083,981.29 | 18.59% | (3,174,949.08) | 2,822,407.07 | 88.90% |
| Total 141 | General Purpose School | (3,564,437.43) | 1,073,881.18 | 30.13% | (297,036.45) | (274,999.55) | -92.58% |

## Table 34

| 142 School | Federal Projects |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 47131 | Vocational Educ Basic Grants To | 117,829.54 | 0.00 | 0.00% | 9,819.13 | 0.00 | 0.00% |
| 47141 | Title 1 Grants To Local Educ Agencies | 1,153,056.00 | (77,373.18) | 6.71% | 96,088.00 | (77,373.18) | 80.52% |
| 47143 | Special Education - Grants To States | 1,015,794.56 | (74,139.90) | 7.30% | 84,649.55 | (74,139.90) | 87.58% |
| 47145 | Special Education Preschool Grants | 48,899.35 | 0.00 | 0.00% | 4,074.95 | 0.00 | 0.00% |
| 47148 | Rural Education | 19,168.12 | 0.00 | 0.00% | 1,597.34 | 0.00 | 0.00% |
| 47189 | Eisenhower Prof Development State | 312,114.70 | (15,039.64) | 4.82% | 26,009.56 | (15,039.64) | 57.82% |
| 47590 | Other Federal Through State | 122,681.90 | 0.00 | 0.00% | 10,223.49 | 0.00 | 0.00% |
|  | Total Revenues | 2,789,544.17 | (166,552.72) | 5.97% | 232,462.01 | (166,552.72) | 71.65% |
| Expenditures |  |  |  |  |  |  |  |
| 71100 | Regular Instruction Program | (833,803.84) | 91,589.71 | 10.98% | (69,483.65) | 45,794.87 | 65.91% |
| 71200 | Special Education Program | (708,025.60) | 99,103.34 | 14.00% | (59,002.13) | 46,287.38 | 78.45% |
| 71300 | Career and Technical Education | (101,266.18) | 48,292.83 | 47.69% | (8,438.85) | 37,936.58 | 449.55% |
| 72130 | Other Student Support | (80,571.86) | 13,838.00 | 17.17% | (6,714.32) | 7,244.36 | 107.89% |
| 72210 | Regular Instruction Program | (745,906.72) | 75,923.20 | 10.18% | (62,158.89) | 35,898.86 | 57.75% |
| 72220 | Special Education Program | (291,668.30) | 46,515.38 | 15.95% | (24,305.69) | 20,734.53 | 85.31% |
| 72230 | Career and Technical Education | (5,301.66) | 743.11 | 14.02% | (441.81) | 537.39 | 121.64% |
| 72710 | Transportation | (23,000.01) | 1,017.90 | 4.43% | (1,916.67) | 1,017.90 | 53.11% |
|  | Total Expenditures | (2,789,544.17) | 377,023.47 | 13.52% | (232,462.01) | 195,451.87 | 84.08% |
| Total 142 | School Federal Projects | 0.00 | 210,470.75 | 100.00% | 0.00 | 28,899.15 | 0.00% |

## Table 35

| 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 | (203.75) | 0.00% | 0.00 | (92.75) | 0.00% |
| 43522 | Lunch Payments Adults | 22,000.00 | (3,196.40) | 14.53% | 1,833.33 | (1,525.30) | 83.20% |
| 43523 | Income From Breakfast | 2,500.00 | (238.50) | 9.54% | 208.33 | (105.50) | 50.64% |
| 43525 | A La Carte Sales | 225,000.00 | (43,703.59) | 19.42% | 18,750.00 | (21,603.83) | 115.22% |
| 43570 | Receipts From Individual Schools | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 44110 | Investment Income | 1,000.00 | (37.95) | 3.80% | 83.33 | (13.56) | 16.27% |
| 44170 | Miscellaneous Refunds | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 47111 | USDA School Lunch Program | 1,624,084.00 | (381,197.97) | 23.47% | 135,340.33 | (206,568.11) | 152.63% |
| 47113 | Breakfast | 692,409.00 | (165,824.60) | 23.95% | 57,700.75 | (94,856.63) | 164.39% |
| 47114 | USDA Other | 0.00 | (2,484.30) | 0.00% | 0.00 | (1,982.50) | 0.00% |
|  | Total Revenues | 2,566,993.00 | (596,887.06) | 23.25% | 213,916.08 | (326,748.18) | 152.75% |
| Expenditures |  |  |  |  |  |  |  |
| 73100 | Food Service | (2,565,628.00) | 883,069.46 | 34.42% | (213,802.33) | 203,560.08 | 95.21% |
|  | Total Expenditures | (2,565,628.00) | 883,069.46 | 34.42% | (213,802.33) | 203,560.08 | 95.21% |
| Total 143 | Central Cafeteria | 1,365.00 | 286,182.40 | - | 113.75 | (123,188.10) | 108,297. |

## Table 36

| 151 General | Debt Service |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 40240 | Wheel Tax | 850,000.00 | (155,965.46) | 18.35% | 70,833.33 | (73,151.01) | 103.27% |
| 44110 | Investment Income | 725,000.00 | (83,099.89) | 11.46% | 60,416.67 | (25,089.42) | 41.53% |
| 47230 | Disaster Relief | 43,920.00 | 0.00 | 0.00% | 3,660.00 | 0.00 | 0.00% |
| 49800 | Transfers In | 783,890.00 | 0.00 | 0.00% | 65,324.17 | 0.00 | 0.00% |
|  | Total Revenues | 2,402,810.00 | (239,065.35) | 9.95% | 200,234.17 | (98,240.43) | 49.06% |
| Expenditures |  |  |  |  |  |  |  |
| 82110 | General Government | (645,740.00) | 37,275.76 | 5.77% | (53,811.67) | 0.00 | 0.00% |
| 82120 | Highways And Streets | (178,700.00) | 41,900.00 | 23.45% | (14,891.67) | 0.00 | 0.00% |
| 82130 | Education | (1,489,000.00) | 0.00 | 0.00% | (124,083.33) | 0.00 | 0.00% |
| 82210 | General Government | (158,847.00) | 20,587.25 | 12.96% | (13,237.25) | 4,339.50 | 32.78% |
| 82220 | Highways And Streets | (20,622.00) | 3,111.40 | 15.09% | (1,718.50) | 0.00 | 0.00% |
| 82230 | Education | (244,816.00) | 25,304.04 | 10.34% | (20,401.33) | 9,279.91 | 45.49% |
| 82310 | General Government | (43,801.00) | 6,912.82 | 15.78% | (3,650.08) | 2,066.42 | 56.61% |
| 82330 | Education | (25,341.00) | 6,332.87 | 24.99% | (2,111.75) | 2,071.75 | 98.11% |
|  | Total Expenditures | (2,806,867.00) | 141,424.14 | 5.04% | (233,905.58) | 17,757.58 | 7.59% |
| Total 151 | General Debt Service | (404,057.00) | (97,641.21) | -24.17% | (33,671.42) | (80,482.85) | -239.02% |

## Table 37

| 171 General | Capital 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% |
| 47590 | Other Federal Through State | 0.00 | (19,665.00) | 0.00% | 0.00 | 0.00 | 0.00% |
| 49800 | Transfers In | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
|  | Total Revenues | 0.00 | (19,665.00) | 100.00% | 0.00 | 0.00 | 0.00% |
| Expenditures |  |  |  |  |  |  |  |
| 91110 | General Administration Projects | 0.00 | 19,755.00 | 0.00% | 0.00 | 19,755.00 | 0.00% |
| 91200 | Highway & Street Capital Projects | (289,636.50) | 289,636.50 | 100.00% | (24,136.38) | 289,636.50 | 1,200.00% |
| 99951 | Special Item (Expenditure) No. 1 | 0.00 | 2,625.00 | 0.00% | 0.00 | 0.00 | 0.00% |
|  | Total Expenditures | (289,636.50) | 312,016.50 | 107.73% | (24,136.38) | 309,391.50 | 1,281. |
| Total 171 | General Capital Projects | (289,636.50) | 292,351.50 | 100.94% | (24,136.38) | 309,391.50 | 1,281. |

## Table 38

| 207 Solid | Waste Disposal |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 43106 | Commercial And Industri Waste Coll | 584,145.00 | (107,379.98) | 18,38% | 48,678.75 | (41,626.20) | 85.51% |
| 43107 | Residential Waste Collection Charge | 145,000.00 | (61,971.08) | 42.74% | 12,083.33 | (25,150.37) | 208.14% |
| 43110 | Tipping Fees | 105,572.00 | (24,871.50) | 23.56% | 8,797.67 | (7,877.80) | 89.54% |
| 43114 | Solid Waste Disposal Fee | 1,067,000.00 | (682,505.00) | 63.96% | 88,916.67 | (264,768.00) | 297.77% |
| 43116 | Surcharge-Waste Tire Disposal | 12,000.00 | (2,510.40) | 20.92% | 1,000.00 | 0.00 | 0.00% |
| 44110 | Investment Income | 20,250.00 | (3,016.80) | 14.90% | 1,687.50 | (1,390.33) | 82.39% |
| 44120 | Lease/Rentals/PPP | 35,000.00 | (9,388.40) | 26.82% | 2,916.67 | (2,522.00) | 86.47% |
| 44145 | Sale Of Recycled Materials | 170,000.00 | (41,078.68) | 24.16% | 14,166.67 | (8,822,41) | 62.28% |
| 46430 | Litter Program | 49,300.00 | 0.00 | 0.00% | 4,108.33 | 0.00 | 0.00% |
| 48140 | Contracted Services | 0.00 | (25,439.85) | 0.00% | 0.00 | 21,337.20 | 0.00% |
|  | Total Revenues | 2,188,267.00 | (958,161.69) | 43.79% | 182,355.58 | (330,819.91) | 181.41% |
| Expenditures |  |  |  |  |  |  |  |
| 55710 | Sanitation Management | (2,073,681.00) | 512,224.54 | 24.70% | (172,806.75) | 186,263.98 | 107.79% |
| 64000 | Litter And Trash Collection | (49,300.00) | 12,609.41 | 25.58% | (4,108.33) | 8,817.16 | 214.62% |
| 91140 | Public Health And Welfare Projects | (95,686.00) | 0.00 | 0.00% | (7,973.83) | 0.00 | 0.00% |
|  | Total Expenditures | (2,218,667.00) | 524,833.95 | 23.66% | (184,888.92) | 195,081.14 | 105.51% |
| Total 207 | Solid Waste Disposal | (30,400.00) | (433,327.74) | -1,425.42% | (2,533.33) | (135,738.77) | - |

## Table 39

| 263 | Self-Insurance |  |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  | Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |  |
| 43101 |  | Self-Insurance | 0.00 | (1,508,751.05) | 0.00% | 0.00 | (370,946.05) | 0.00% |
| 44110 |  | Investment Income | 0.00 | (4.72) | 0.00% | 0.00 | (1.94) | 0.00% |
|  |  | Total Revenues | 0.00 | (1,508,755.77) | 100.00% | 0.00 | (370,947.99) | 0.00% |
|  | Expenditures |  |  |  |  |  |  |  |
| 58600 |  | Employee Benefits | 0.00 | 1,246,824.16 | 0.00% | 0.00 | 495,911.20 | 0.00% |
|  |  | Total Expenditures | 0.00 | 1,246,824.16 | 100.00% | 0.00 | 495,911.20 | 0.00% |
| Total | 263 | Self-Insurance | 0.00 | (261,931.61) | 100.00% | 0.00 | 124,963.21 | 0.00% |

## Table 40

| 362 Other | Special Revenues |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 44110 | Investment Income | 0.00 | (33,739.89) | 0.00% | 0.00 | (24,810.11) | 0.00% |
|  | Total Revenues | 0.00 | (33,739.89) | 100.00% | 0.00 | (24,810.11) | 0.00% |
| Expenditures |  |  |  |  |  |  |  |
| 55900 | Other Public Health And Welfare | 0.00 | 9,520.00 | 0.00% | 0.00 | 0.00 | 0.00% |
|  | Total Expenditures | 0.00 | 9,520.00 | 100.00% | 0.00 | 0.00 | 0.00% |
| Total 362 | Other Special Revenues | 0.00 | (24,219.89) | 100.00% | 0.00 | (24,810.11) | 0.00% |

## Table 41

| Acct # | Description | Debit | Credit |  |
| --- | --- | --- | --- | --- |
| 141-44570 141-72810-599-SS | Contributions and Gifts Other Charges | $4,000.00 | $4,000.00 | Donation for Schools |
| 141-44570 141-72130-599 | Contributions and Gifts Other Charges | $1,000.00 | $1,000.00 | American Fidelity Donation |
| 141-44570 72810-499-MLEC | Contributions and Gifts Other Supplies and Materials | $2,000.00 | $2,000.00 | MLEC Grant Donation |
| 141-34765 141-72810-599-MBB | Assigned Student Support (MBB Reserve) Other Charges | $50,000.00 | $50,000.00 | Using Mobile Book Bus Funds |

## Table 42

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Total |  | $57,000.00 | $57,000.00 |  |

## Table 43

| Account |  | Description |  | Debit |  | Credit |  | Justification |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 44570 - |  | Revenue |  | $ 4,000.00 |  |  |  |  |
| 72810 599 - SS |  | Other Charges |  |  |  | 4,000.00 |  | Donation |
| 44570 - |  | Revenue |  | 1,000.00 |  |  |  | American Donation |
| 72130 599 - |  | Other Charges |  |  |  | 1,000.00 |  | Fidelity |
| 44570 - - |  | Reveue |  | 2,000.00 |  |  |  | MLEC Grant Donation |
| 72810 - 499 - MLEC |  | Other Supplies & Materials |  |  |  | 2,000.00 |  |  |
|  |  |  |  | $ 7,000.00 |  | $ 7,000.00 |  |  |

## Table 44

| Account |  | Description |  | Debit |  | Credit |  | Justification |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 34765 - 72810 599 - MBB |  | Assigned for Support Services Other Charges |  | $ 50,000.00 |  | 50,000.00 |  | Using MBB funds |
|  |  |  |  | $ 50,000.00 |  | $ 50,000.00 |  |  |

## Table 45

| Acct # | Description | Debit | Credit |
| --- | --- | --- | --- |
| 141-71300-471-ISM | Software | $1,200.00 |  |
| 141-71300-499-ISM | Other Supplies and Materials |  | $4,000.00 |
| 141-71300-730-ISM | Vocational Instruction Equipment |  | $51,311.56 |
| 141-76100-304-ISM | Architects | $15,146.34 |  |
| 141-76100-706-ISM | Building Construction |  | $3,245.33 |
| 141-76100-707-ISM | Building Improvements | $42,210.55 |  |

## Table 46

|  |  |  |  |
| --- | --- | --- | --- |
| Total |  | $58,556.89 | $58,556.89 |

## Table 47

| Account |  | Description |  | Debit |  | Credit |  | Justification |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 71300 471 - ISM |  | Software |  | 1,200.00 |  |  |  |  |
| 71300 499 - ISM |  | Other Supplies & Materials |  |  |  | 4,000.00 |  |  |
| 71300 730 - ISM |  | Vocational Instruction Equip |  |  |  | 51,311.56 |  | To bring ISM into agreement |
| 76100 304 - ISM |  | Architects |  | 15,146.34 |  |  |  | with approved budget in ePlan |
| 76100 706 - ISM |  | Building Construction |  |  |  | 3,245.33 |  |  |
| 76100 707 - ISM |  | Building Improvements |  | 42,210.55 |  |  |  |  |
|  |  |  |  | $ 58,556.89 |  | $ 58,556.89 |  |  |

## Table 48

| Acct # | Description | Debit | Credit |
| --- | --- | --- | --- |
| 171-49200 | Notes Issued | $405,000.00 |  |
| 171-91300-606 | Other Debt Issuance Cost |  | $500.00 |
| 171-91300-799 | Other Capital Outlay (Education) |  | $404,500.00 |

## Table 49

|  |  |  |  |
| --- | --- | --- | --- |
| Total |  | $405,000.00 | $405,000.00 |

## Table 50

| REQUESTED BY: | Crystal Fitzgerald |
| --- | --- |
| DESCRIPTION: | Budgeting Loan Proceeds for School Capital Projects. |
|  | (Resolution 26-29 Authorizing issuance of School Capital Outlay Note) |
|  |  |

## Table 51

|  |  | Debits | Credits |
| --- | --- | --- | --- |
| 171-49200 | Notes Issued | 405,000.00 |  |
| 171-91300-606 | Other Debt Issuance Cost |  | 500.00 |
| 171-91300-799 | Other Capital Outlay (Education) |  | 404,500.00 |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | 405,000.00 | 405,000.00 |

## Table 52

| SPONSORS Giann |  |
| --- | --- |
| Steve Gianakos, District 4 | Dusty Jordan, District 5 |
| BOARD ACTION: 12 AYE ø NAY | 2 ABSENT |
| ADOPTED: KNAS | X ATTEST COUNTY CLERK |
| Keith Nash, Chairman | Casey Dorton, County Clerk ELCKMAN COUNTY |

## Table 53

| Baseball Field Drains - EHMS | $20,000 |
| --- | --- |
| Playground Fence - EHMS | $10,000 |
| Tennis Court Repair/Resurface - EHHS, HCHS | $200,000 |
| Roof - EHIS | $175,000 |
| Total | 405,000.00 |

## Table 54

| Acct # | Description | Debit | Credit |
| --- | --- | --- | --- |
| 101-51500-193 | Election Workers | $9,700.00 |  |
| 101-51500-349 | Printing, Stationery, and Forms |  | $5,000.00 |
| 101-51500-355 | Travel |  | $3,700.00 |
| 101-51500-351 | Rentals |  | $1,000.00 |

## Table 55

|  |  |  |  |
| --- | --- | --- | --- |
| Total |  | $9,700.00 | $9,700.00 |

## Table 56

|  |  | Debits | Credits |
| --- | --- | --- | --- |
| 101-51500-193 | Election Workers | 9,700.00 |  |
| 101-51500-349 | Printing, Stationery and Forms |  | 5,000.00 |
| 101-51500-355 | Travel |  | 3,700.00 |
| 101-51500-351 | Rentals |  | 1,000.00 |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | 9,700.00 | 9,700.00 |

## Table 57

| Acct # | Description | Debit | Credit |  |
| --- | --- | --- | --- | --- |
| 101-47235-THSO | Homeland Security Grant (THSO) | $20,000.00 |  |  |
| 101-54110-187-THSO | Overtime |  | $10,000.00 | THSO Grant (Sheriff Department) |
| 101-54110-431-THSO | Law Enforcement Supplies |  | $10,000.00 |  |
| 101-46210-RETEN | Law Enforcement Training (Ret. Grant) | $65,500.00 |  | Recruitment and Retention Grant |
| 101-54110-140- RETEN | Salary Supplement (Ret. Grant) |  | $65,500.00 | (Sheriffs Department) |
| 101-55190-131 | Medical Personnel | $3,775.00 |  |  |
| 101-55190-163 | Educational Assistant |  | $3,775.00 |  |
| 101-55190-355 | Travel |  | $5,000.00 | Department of Health Grant Revision |
| 101-58600-201 | Social Security | $2,500.00 |  | (Health Department) |
| 101-58600-204 | Retirement | $2,500.00 |  |  |
| 101-47407 | American Rescue Plan (TDEC BALUD) | $139,197.00 |  | TDEC Grant Carryover BALUD |
| 101-58842-399 | Other Contracted Services |  | $139,197.00 |  |

## Table 58

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Total |  | $233,472.00 | $233,472.00 |  |

## Table 59

|  |  | Debits | Credits |
| --- | --- | --- | --- |
| 101-47235-THSO | Homeland Security Grant (THSO) | 20,000.00 |  |
| 101-54110-187-THSO | Overtime |  | 10,000.00 |
| 101-54110-431-THSO | Law Enforcement Supplies |  | 10,000.00 |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | 20,000.00 | 20,000.00 |

## Table 60

| Begin Date | End Date | Agency Tracking # | Edison ID |
| --- | --- | --- | --- |
| October 01,2026 | September 30, 2027 | Z27THS127 | 91716 (PT) |

## Table 61

| Funding - |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| FY | State | Federal | Interdepartmental | Other | TOTAL Grant Contract Amount |
| 2027 |  | $20,000.00 |  |  | $20,000.00 |
|  |  |  |  |  |  |
| TOTAL: |  | $20,000.00 |  |  | $20,000.00 |

## Table 62

|  | EXPENSE OBJECT LINE-ITEM CATEGORY 1 | GRANT CONTRACT | GRANTEE PARTICIPATION | TOTAL PROJECT |
| --- | --- | --- | --- | --- |
|  | Salaries, Benefits & Taxes | $10,000.00 | $0.00 | $10,000.00 |
|  | Professional Fee, Grant & Award 2 | $0.00 | $0.00 | $0.00 |
|  | Supplies, Telephone, Postage & Shipping, Occupancy, Equipment Rental & Maintenance, Printing & Publications | $10,000.00 | $0.00 | $10,000.00 |
|  | Travel, Conferences & Meetings | $0.00 | $0.00 | $0.00 |
|  | Interest 2 | $0.00 | $0.00 | $0.00 |
|  | Insurance | $0.00 | $0.00 | $0.00 |
|  | Specific Assistance To Individuals | $0.00 | $0.00 | $0.00 |
|  | Depreciation 2 | $0.00 | $0.00 | $0.00 |
|  | Other Non-Personnel 2 | $0.00 | $0.00 | $0.00 |
|  | Capital Purchase 2 | $0.00 | $0.00 | $0.00 |
|  | Indirect Cost | $0.00 | $0.00 | $0.00 |
|  | In-Kind Expense | $0.00 | $0.00 | $0.00 |
|  | GRAND TOTAL | $20,000.00 | $0.00 | $20,000.00 |

## Table 63

| ACCOUNT | DESCRIPTION | DEBIT | CREDIT |
| --- | --- | --- | --- |
| 101-46210-RETEN | Law Enforcement Training (Ret. Grant) | $65,500.00 |  |
| 101-54110-140-RETEN | Salary Supplement (Ret. Grant) |  | $65,500.00 |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | $65,500.00 | $65,500.00 |

## Table 64

| Last Name | First Name PSID | Last Hired Date | w/ Pr | Eligibility | Payment 1 Due | Payment 1 Amount | Payment 2 Due | Payment 2 Amount | Payment 3 Due | Payment 3 Amount | Payment 4 Due | Payment 4 Amount |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Nordan | David | 5/12/23 | V. | Eligible | 11/12/23 | $1,000.00 | 5/12/24 | $3,000.00 | 5/12/25 | $3,000.00 | 5/12/26 | $3,000.00 | $10,000.00 |
| Brumit | Jacob | 7/7/23 | W | Eligible | N/A | $0.00 | 7/7/24 | $3,000.00 | 7/7/25 | $2,500.00 | 7/7/26 | $2,500.00 | $8,000.00 |
| Bradford | Mitchell | 7/17/23 | W | Eligible | N/A | $0.00 | 7/17/24 | $3,000.00 | 7/17/25 | $2,500.00 | 7/17/26 | $2,500.00 | $8,000.00 |
| Taylor | Triston | 12/4/23 | W | Eligible | N/A | $0.00 | 12/4/24 | $3,000.00 | 12/4/25 | $2,500.00 | 12/4/26 | $2,500.00 | $5,500.00 |
| Irwin | Wyatt | 2/20/24 | W | Eligible | N/A | $0.00 | 2/20/25 | $3,000.00 | 2/20/26 | $2,500.00 | 2/20/27 | $2,500.00 | $5,500.00 |
| Kelley | Joshua | 4/25/24 | W | Eligible | N/A | $0.00 | 4/25/25 | $3,000.00 | 4/25/26 | $2,500.00 | 4/25/27 | $2,500.00 | $5,500.00 |
| Turner | Brady | 8/5/24 | W | Eligible | N/A | $0.00 | 8/5/25 | $3,000.00 | 8/5/26 | $2,500.00 | 8/5/27 | $2,500.00 | $3,000.00 |
| Rutan | Ellie | 6/9/25 | W | Eligible | N/A | $0.00 | 6/9/26 | $3,000.00 | 6/9/27 | $2,500.00 | 6/9/28 | $2,500.00 | $3,000.00 |
| Conner | Ronald | 1/15/26 | V. | Eligible | 7/15/26 | $1,000.00 | 1/15/27 | $3,000.00 | 1/15/28 | $3,000.00 | 1/15/29 | $3,000.00 | $1,000.00 |
| DeFrank | Devan | 3/2/26 | W | Needs BPS | N/A | $0.00 | 3/2/27 | $3,000.00 | 3/2/28 | $2,500.00 | 3/2/29 | $2,500.00 |  |
| Witherspoon | Kristen | " 7/1/2026 |  |  | N/A |  | 7/1/2027 | $3,000.00 | 7/1/2028 | $2,500.00 | 7/1/2029 | $2,500.00 | $49,500.00 |

## Table 65

|  |  | Debits | Credits |
| --- | --- | --- | --- |
| 101-55190-131 | Medical Personnel | 3,775.00 |  |
| 101-55190-163 | Education Assistants |  | 3,775.00 |
| 101-55190-355 | Travel |  | 5,000.00 |
| 101-58600-201 | Social Security | 2,500.00 |  |
| 101-58600-204 | Retirement | 2,500.00 |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | 8,775.00 | 8,775.00 |

## Table 66

|  |  |  | ORIGINAL |  |  | DIFFERENCE |  |  | REVISED |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| POLICY03 Object Line-dem Reference | EXPENSE OBJECT LINE-ITEM CATEGORY (detail schedule(s) attached as applicable) | GRANT CONTRACT | GRANTEE MATCH (participation) | TOTAL PROJECT | GRANT CONTRACT | GRANTEE MATCH (participation) | TOTAL PROJECT | GRANT CONTRACT | GRANTEE MATCH (participation) | TOTAL PROJECT |
| 1 | Salaries | $248,600.00 |  | $248,600.00 |  |  | $0.00 | $248,600.00 | $0.00 | $248,600.00 |
| 2 | Benefits & Taxes | $111,870.00 |  | $111,870.00 | -$5,000.00 |  | -$5,000.00 | $106,870.00 | $0.00 | $106,870.00 |
| 4.15 | Professional Fees / Grant Awards | $500.00 |  | $500.00 |  |  | $0.00 | $500.00 | $0.00 | $500.00 |
| 5 | Supplies | $2,500.00 |  | $2,500.00 |  |  | $0.00 | $2,500.00 | $0.00 | $2,500.00 |
| 6 | Telephone |  |  | $0.00 |  |  | $0.00 | $0.00 | $0.00 | $0.00 |
| 7 | Postage & Shipping |  |  | $0.00 |  |  | $0.00 | $0.00 | $0.00 | $0.00 |
| B | Occupancy |  |  | $0.00 |  |  | $0.00 | $0.00 | $0.00 | $0.00 |
| 9 | Equipment Rental & Maintenance |  |  | $0.00 |  |  | $0.00 | $0.00 | $0.00 | $0.00 |
| 10 | Printing & Publications | $100.00 |  | $100.00 |  |  | $0.00 | $100.00 | $0.00 | $100.00 |
| 11.12 | Travel / Conferences & Meetings | $15,000.00 |  | $15,000.00 | $5,000.00 |  | $5,000.00 | $20,000.00 | $0.00 | $20,000.00 |
| 13 | Interest |  |  | $0.00 |  |  | $0.00 | $0.00 | $0.00 | $0.00 |
| 14 | Insurance | $250.00 |  | $250.00 |  |  | $0.00 | $250.00 | $0.00 | $250.00 |
| 16 | Specific Assistance to Individuals |  |  | $0.00 |  |  | $0.00 | $0.00 | $0.00 | $0.00 |
| 17 | Depreciation |  |  | $0.00 |  |  | $0.00 | $0.00 | $0.00 | $0.00 |
| 18 | Other Non-Personnel | $1,000.00 |  | $1,000.00 |  |  | $0.00 | $1,000.00 | $0.00 | $1,000.00 |
| 20 | Capital Purchase |  |  | $0.00 |  |  | $0.00 | $0.00 | $0.00 | $0.00 |
| 22 | Indirect / Administrative Cost |  |  | $0.00 |  |  | $0.00 | $0.00 | $0.00 | $0.00 |
| 24 | In-Kind Expense | $0.00 |  | $0.00 |  |  | $0.00 | $0.00 | $0.00 | $0.00 |
| 25 | GRAND TOTAL | $379,820.00 |  | $379,820.00 | $0.00 | $0.00 | $0.00 | $379,820.00 | $0.00 | $379,820.00 |

## Table 67

| REQUESTED BY: | Crystal Fitzgeraled |
| --- | --- |
| DESCRIPTION: | TDEC Grant Carryover BALUD Asset Management Plan |
|  |  |
|  |  |

## Table 68

|  |  | Debits | Credits |
| --- | --- | --- | --- |
| 101-47407 | American Rescue Plan Grant B (BALUD) | 139,197.00 |  |
| 101-58842-399 | Other Contracted Services |  | 139,197.00 |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | 139,197.00 | 139,197.00 |

## Table 69

| GRANT | Matching | Total |
| --- | --- | --- |
| 225,000.00 | 75,000.00 | 300,000.00 |

## Table 70

|  |  |  | 127-58837-339-BALU | 101-58842-399 | 101-47407 |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| EXPENDITURES: Grant |  |  | Matching 25% 75,000 | 75% 225,000 | Grant Reimbursement |  |  |  |  |
| DATE | DESCRIPTION | CHECK | DEBIT | DEBIT | CREDIT | BALANCE | Hethcoat | SCTDD |  |
| 9/16/2024 | Grant Revenue Req 1 | Dir. Dep. |  |  | 7,950.00 | 7,950.00 |  |  |  |
| 9/20/2024 | Hethcoat & Davis Req 1 | 1003628 | (2,500.00) | (7,500.00) |  | 450.00 | (10,000.00) |  |  |
| 9/20/2024 | South Central Tennessee Development District Req 1 | 1003631 | (150.00) | (450.00) |  | 0.00 |  | (600.00) |  |
| 10/30/2024 | Grant Revenue 2 | Dir. Dep. |  |  | 22,295.03 | 22,295.03 |  |  |  |
| 11/1/2024 | Hethcoat & Davis 2 | 1004014 |  | (22,295.03) |  | 0.00 | (22,295.03) |  |  |
| 11/1/2024 | Hethcoat & Davis 2 | 1004030 | (7,431.68) |  |  | 0.00 | (7,431.68) |  |  |
| 1/30/2025 | Grant Revenue 3 |  | 0.00 | 0.00 | 8,250.00 | 8,250.00 |  |  |  |
| 2/4/2025 | Hethcoat & Davis 3 | 1004967/1004944 | (2,500.00) | (7,500.00) |  | 750.00 | (10,000.00) |  |  |
| 2/4/2025 | South Central Tennessee Development District 3 | 1004969/1004961 | (250.00) | (750.00) |  | 0.00 |  | (1,000.00) |  |
| 3/17/2025 | Grant Revenue 4 |  |  |  | 21,240.00 | 21,240.00 |  |  |  |
| 3/18/2025 | Hethcoat & Davis 4 | 1005447/1005433 | (7,079.79) | (21,240.00) |  | 0.00 | (28,319.79) |  |  |
| 5/23/2025 | Hethcoat & Davis 5 | 1006054/1006022 | (1,349.67) | (4,048.98) |  | (4,048.98) | (5,398.65) |  |  |
| 5/20/2025 | Grant Revenue 5 |  |  |  | 4,048.98 | 0.00 |  |  |  |
| 6/30/2025 | Grant Revenue 6 |  |  |  | 20,215.15 | 20,215.15 |  |  |  |
| 7/15/2025 | Hethcoat & Davis A/P 6 Page | 1006686/1006668 | (6,738.35) | (20,215.15) |  | 0.00 | (26,953.50) |  |  |
| 4/10/2026 | Hethcoat & Davis A/P 7 89 | 1009556/1009531 | (301.55) | (904.80) |  | (904.80) | (1,206.35) |  |  |
| 4/10/2026 | South Central Tennessee Dev of pment District A/P 7 | 1009544/1009564 | (300.00) | (900.00) |  | (1,804.80) |  | (1,200.00) |  |
| 4/2/2026 | Grant Revenue 7 |  |  |  | 1,804.80 | 0.00 |  |  |  |
| 8/14/2026 | 124 Hethcoat & Davis A/P 8 | 01010984/01010964 | (11,680.87) | (36,842.63) |  | (36,842.63) | (48,523.50) |  | not |
| 8/14/2026 | South Central Tennessee Development District A/P 8 | 01010989/01010977 | (750.00) | (2,250.00) |  | (39,092.63) |  | (3,000.00) |  |
| 7/30/2025 | Grant Revenue 8 |  |  |  | 39,092.63 | 0.00 | 0.00 | 0.00 |  |
|  | Hethcoat & Davis |  |  |  |  | 0.00 | 0.00 | 0.00 |  |
|  |  |  |  |  |  | 0.00 | 0.00 | 0.00 |  |
|  |  |  |  |  |  | 0.00 | 0.00 | 0.00 |  |
|  |  |  |  |  |  | 0.00 | 0.00 | 0.00 |  |
|  |  |  |  |  |  | 0.00 | 0.00 | 0.00 |  |
|  |  |  | (41,031.91) | (85,803.96) | 85,803.96 | 0.00 |  |  |  |
|  |  |  |  |  |  |  |  |  |  |

## Table 71

| Acct # | Description | Debit | Credit |  |
| --- | --- | --- | --- | --- |
| 127-34510 | Restricted | $33,968.09 |  | Matching Share of TDEC Grant |
| 127-58837-339-BALU | Matching Share (BALUD) |  | $33,968.09 | (Res. 22-31) |
| 127-34510 | Restricted | $20,470.85 |  |  |
| 127-58837-791-EMS | Other Construction (EMS) |  | $20,470.85 | Carryover allocation from Prior Year (Pinewood EMS Station # 3) |
|  |  |  |  |  |
| Total |  | $54,438.94 | $54,438.94 |  |

## Table 72

| REQUESTED BY: | Crystal Fitzgeraled |  |
| --- | --- | --- |
| DESCRIPTION: | TDEC Grant Carryover BALUD Asset Management Plan | (Matching) |
|  |  |  |
|  |  |  |

## Table 73

|  |  | Debits | Credits |
| --- | --- | --- | --- |
| 127-34510 | Restricted | 33,968.09 |  |
| 127-58837-339-BALU | Matching Share (BALUD) |  | 33,968.09 |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | 33,968.09 | 33,968.09 |

## Table 74

| GRANT | Matching | Total |
| --- | --- | --- |
| 225,000.00 | 75,000.00 | 300,000.00 |

## Table 75

|  |  |  | 127-58837-339-BALU | 101-58842-399 | 101-47407 |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| EXPENDITURES: Grant |  |  | Matching 25% 75,000 | 75% 225,000 | Grant Reimbursement |  |  |  |  |
| DATE | DESCRIPTION | CHECK | DEBIT | DEBIT | CREDIT | BALANCE | Hethcoat | SCTDD |  |
| 9/16/2024 | Grant Revenue Req 1 | Dir. Dep. |  |  | 7,950.00 | 7,950.00 |  |  |  |
| 9/20/2024 | Hethcoat & Davis Req 1 | 1003628 | (2,500.00) | (7,500.00) |  | 450.00 | (10,000.00) |  |  |
| 9/20/2024 | South Central Tennessee Development District Req 1 | 1003631 | (150.00) | (450.00) |  | 0.00 |  | (600.00) |  |
| 10/30/2024 | Grant Revenue 2 | Dir. Dep. |  |  | 22,295.03 | 22,295.03 |  |  |  |
| 11/1/2024 | Hethcoat & Davis 2 | 1004014 |  | (22,295.03) |  | 0.00 | (22,295.03) |  |  |
| 11/1/2024 | Hethcoat & Davis 2 | 1004030 | (7,431.68) |  |  | 0.00 | (7,431.68) |  |  |
| 1/30/2025 | Grant Revenue 3 |  | 0.00 | 0.00 | 8,250.00 | 8,250.00 |  |  |  |
| 2/4/2025 | Hethcoat & Davis 3 | 1004967/1004944 | (2,500.00) | (7,500.00) |  | 750.00 | (10,000.00) |  |  |
| 2/4/2025 | South Central Tennessee Development District 3 | 1004969/1004961 | (250.00) | (750.00) |  | 0.00 |  | (1,000.00) |  |
| 3/17/2025 | Grant Revenue 4 |  |  |  | 21,240.00 | 21,240.00 |  |  |  |
| 3/18/2025 | Hethcoat & Davis 4 | 1005447/1005433 | (7,079.79) | (21,240.00) |  | 0.00 | (28,319.79) |  |  |
| 5/23/2025 | Hethcoat & Davis 5 | 1006054/1006022 | (1,349.67) | (4,048.98) |  | (4,048.98) | (5,398.65) |  |  |
| 5/20/2025 | Grant Revenue 5 |  |  |  | 4,048.98 | 0.00 |  |  |  |
| 6/30/2025 | Grant Revenue 6 |  |  |  | 20,215.15 | 20,215.15 |  |  |  |
| 7/15/2025 | Hethcoat & Davis A/P 6 Page | 1006686/1006668 | (6,738.35) | (20,215.15) |  | 0.00 | (26,953.50) |  |  |
| 4/10/2026 | Hethcoat & Davis A/P 7 92 | 1009556/1009531 | (301.55) | (904.80) |  | (904.80) | (1,206.35) |  |  |
| 4/10/2026 | South Central Tennessee Dev of pment District A/P 7 | 1009544/1009564 | (300.00) | (900.00) |  | (1,804.80) |  | (1,200.00) |  |
| 4/2/2026 | Grant Revenue 7 |  |  |  | 1,804.80 | 0.00 |  |  |  |
| 8/14/2026 | 124 Hethcoat & Davis A/P 8 | 01010984/01010964 | (11,680.87) | (36,842.63) |  | (36,842.63) | (48,523.50) |  |  |
| 8/14/2026 | South Central Tennessee Development District A/P 8 | 01010989/01010977 | (750.00) | (2,250.00) |  | (39,092.63) |  | (3,000.00) |  |
| 7/30/2025 | Grant Revenue 8 |  |  |  | 39,092.63 | 0.00 | 0.00 | 0.00 |  |
|  | Hethcoat & Davis |  |  |  |  | 0.00 | 0.00 | 0.00 |  |
|  |  |  |  |  |  | 0.00 | 0.00 | 0.00 |  |
|  |  |  |  |  |  | 0.00 | 0.00 | 0.00 |  |
|  |  |  |  |  |  | 0.00 | 0.00 | 0.00 |  |
|  |  |  |  |  |  | 0.00 | 0.00 | 0.00 |  |
|  |  |  | (41,031.91) | (85,803.96) | 85,803.96 | 0.00 |  |  |  |
|  |  |  |  |  |  |  |  |  |  |

## Table 76

| REQUESTED BY: | Crystal Fitzgeraled |
| --- | --- |
| DESCRIPTION: | Carryover of Pinewood EMS Station#3 Allcation. |
|  |  |
|  |  |

## Table 77

|  |  | Debits | Credits |
| --- | --- | --- | --- |
| 127-34510 | Restricted | 20,470.85 |  |
| 127-58837-791-EMS | Other Construction (EMS) |  | 20,470.85 |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | 20,470.85 | 20,470.85 |

## Table 78

| Committed Funds | 34685 Capital Projects | Allocated | Used | Remaining |
| --- | --- | --- | --- | --- |
| Res#22-36 | TDEC Match TOC | 456,551.36 | (456,551.36) | 0.00 |
| Res#22-30 | TDEC Match TOC | 240,000.00 | (240,000.00) | 0.00 |
| Res#22-31 | TDEC Match BALUD | 75,000.00 | (41,031.91) | 33,968.09 |
| Res#22-37 | Multi-Purpose Facility/New Ambulance | 1,200,000.00 | (1,266,529.15) | 20,470.85 |
| BA26-28 | EMS Station#3 Completion | 87,000.00 |  |  |
| Res#23-13 | Health Dept. Facility Improvement match | 127,700.00 | (115,629.77) | 12,070.23 |
| Res#23-28 | Shelther Friends (Animal Shelter) | 550,000.00 | (550,000.00) | 0.00 |
|  |  | 2,736,251.36 | (2,669,742.19) | 66,509.17 |

## Table 79

| Acct # | Description | Debit | Credit |
| --- | --- | --- | --- |
| 171-47590-HOME | Other Federal through State-Home | $524,114.00 |  |
| 171-91110-799-HOME | Other Capital Outlay-Home Grant |  | $524,114.00 |

## Table 80

|  |  |  |  |
| --- | --- | --- | --- |
| Total |  | $524,114.00 | $524,114.00 |

## Table 81

|  |  | Debits | Credits |
| --- | --- | --- | --- |
| 171-47590-HOME | Other Federal through State-Home | 524,114.00 |  |
| 171-91110-799-HOME | Other Capital Outlay-Home Grant |  | 524,114.00 |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | 524,114.00 | 524,114.00 |

## Table 82

| Grant Original | 540,000.00 |
| --- | --- |
| Amended | 210,436.00 |
|  | 750,436.00 |
| used | (226,322.00) |
|  | 524,114.00 |

## Table 83

| Acct # | Description | Debit | Credit |  |
| --- | --- | --- | --- | --- |
| 101-49700 | Insurance Recovery | $12,300.00 |  | Sheriff's Insurance Recovery |
| 101-54110-718 | Vehicles |  | $12,300.00 |  |
| 101-42910-STOR | Proceeds from Confiscated Property (Storage) | $25,000.00 |  | Budgeting Increase Revenue |
| 101-54110-338-STOR | Maintenance and Repair-Vehicles (Storage) |  | $25,000.00 | (Sheriff's Dept. Storage Reserves) |

## Table 84

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Total |  | $37,300.00 | $37,300.00 |  |

## Table 85

|  |  | Debits | Credits |
| --- | --- | --- | --- |
| 101-49700- | Insurance Recovery | 12,300.00 |  |
| 101-54110-718 | Vehicles |  | 12,300.00 |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | 12,300.00 | 12,300.00 |

## Table 86

| Created By: | Hope Brewer |
| --- | --- |
| Date: | 08/28/2026 |
| Initials: | HB |
| Drawer No: | 4 |

## Table 87

| Miscellaneous Receipt Number: | 2025 3051 |
| --- | --- |
| Transaction Total Amount: | 12,300.00 |
| Transaction Total Tendered: | 12,300.00 |
| Change: | 0.00 |
| Group: | Trustee |

## Table 88

| Transaction No: | 591566 |
| --- | --- |
| Amount: | $12,300.00 |
| Revenue Code | Object |

## Table 89

| Received of | Payment Type | Payment No | Amount |
| --- | --- | --- | --- |
| TNRMT | Check | 275225 | $12,300.00 |

## Table 90

| Claim Number | Claimant | Transaction Type | From Date | To Date | Invoice # | Amount |
| --- | --- | --- | --- | --- | --- | --- |
| VA120975 | HICKMAN COUNTY | GOVERNMENT Ind/PD/Coll Payment |  |  |  | 12,300.00 |

## Table 91

| DATE | CHECK NO. |
| --- | --- |
| 8/26/2026 | 275225 |
| AMOUNT |  |
| $ **** $12,300.00 |  |

## Table 92

|  |  | Debits | Credits |
| --- | --- | --- | --- |
| 101-42910-STOR | Proceeds from Confiscated Property | 25,000.00 |  |
| 101-54110-338-STOR | Maintenance and Repair-Vehicles |  | 25,000.00 |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |
| TOTAL |  | 25,000.00 | 25,000.00 |

## Table 93

| Template Name: LGC Revenues Created by: LGC |  | Hickman County Finance Statement of Revenues September 2026 |  | User: Date/Time: |  | Crystal Fitzgerald 10/2/2026 9:06 AM Page 1 of 1 |
| --- | --- | --- | --- | --- | --- | --- |
| Fund 101 General Sub-Fund: |  |  |  |  |  |  |
|  | Original Est/ Amendments | Total Estimated | YTD Realized | Unrealized | % Realized | Current Revenue |
| 42000 Fines, Forfeitures And Penalties |  |  |  |  |  |  |
| 42900 Other Fines,Forfeittures And Penalties |  |  |  |  |  |  |
| 42910 STOR Proceeds From Confiscated Property | 25,000.00 | 25,000.00 | (26,934.87) | (1,934.87) | 107.74% | (9,582.00) |
| SHERIFF STORAGE FEES | 0.00 |  |  |  |  |  |
| Total 42900 Other Fines,Forfeittures And Penalties | 25,000.00 | 25,000.00 | (26,934.87) | (1,934.87) | 107.74% | (9,582.00) |
|  | 0.00 |  |  |  |  |  |
| Total For Fund: 101 | 25,000.00 | 25,000.00 | (26,934.87) | (1,934.87) | 107.74% | (9,582.00) |
|  | 0.00 |  |  |  |  |  |

## Table 94

| PROJECTS | DESCRIPTION | STATUS | ACTIONS |
| --- | --- | --- | --- |
| Broadband Ready Communities Grant | Allocated by state to expand broadband access in rural communities. Project seeks to launch free Wi-Fi on public square and Ag pavilion facilitated by MLConnect, Mainstreet, Chamber and ECD partnership. Fund is $100K | Free free WIFI on public square and Ag Pavilion considered by state as one project so both approved. | Project completed under budget and by deadline 9/30. |
| Three Star Certification | 2-year distinction that opens communities to special, no-match-required grant funding opportunities for projects that align with community goals. | Entrepreneurship Program (w/Mainstreet and Chamber) currently only ThreeStar goal supported with $75K grant. | The construction project for the training area was bidded out and bid tabulation has been submitted to state for approval. Programming will begin this fall after construction completion. |
| Opportunity Zones Redesignation | OZs provide federal incentives for certain types of long-term productive investments in low income urban and rural communities. | Meeting with JECDB Chair and others to discuss redrawing of our OZ. | Submitted new census track request to TNECD 7/30. State advises backlog and may not hear results until end of year. |
| County Website Redesign Project | A strong county website is an essential economic development tool that connects businesses, residents and prospective investors to timely information, resources and opportunities in Hickman County. | Collaborating with current tech support vendor and other dept heads for design input. | IT consultant still in development phase. |

## Table 95

| COMMITTEE | CHAIRMAN | DATE | TIME | PLACE |
| --- | --- | --- | --- | --- |
|  |  |  |  |  |
| Solid Waste | Dusty Jordan | Monday, November 2nd | 5:00pm | Hickman County Justice Center |
| Health Safety and properties | Jim Tanner | Monday, November 2nd | 6:00pm | Hickman County Justice Center |
| School Board | Tim Hobbs | Monday, November 2nd | 6:30pm | Board of Education Board Rm |
| Road Commission | Carl Sullivan | Monday, November 2nd | 6:00pm | Highway Department Garage |
| Planning Commission | Dan Mecklenborg | Tuesday, November 3rd | 6:30pm | Hickman County Justice Center |
| E-911 Board | Carl Grimes | Tuesday, November 3rd | 6:00pm | 911 Office |
| Finance | Dusty Jordan | Monday, November 9th | 5:00pm | Hickman County Justice Center |
| Beer Board | Dusty Jordan | Monday, November 9th | 5:10pm | Hickman County Justice Center |
| Budget, Finance & Human Resource | Steve Gianakos | Monday, November 9th | 5:15pm | Hickman County Justice Center |
| Board of Zoning Appeals | Eric Blysted | Monday, November 9th | 6:30pm | Hickman County Justice Center |
| Opioid Settlement Committee | Jim Melrose | Tueday, November 10th | 4:00pm | Hickman County Justice Center |
| Library Board | Barbara Mayberry | Thursday, November 12th | 5:00pm | Hickman County Library |
| Industrial Board | Byron Beard | Thursday, November 12th | 6:30pm | Hickman County Justice Center |
| Health Foundation | Steve Hethcote | Monday, November 23rd | 5:30pm | Hickman County Justice Center |
| Legislative Body | Mayor Chris Chilton | Monday, November 23rd | 6:00pm | Hickman County Justice Center |
|  |  |  |  |  |
| Nominating Committee | Devin Pickard | No mtg. Sched.at this time |  | Hickman County Justice Center |
| Agricultural Extension Committee | Emma Marrs | No mtg. Sched. at this time |  | Ag Extension Office |
|  |  |  |  |  |
|  |  |  |  |  |
|  |  |  |  |  |
|  |  |  |  |  |
|  |  |  |  |  |
|  |  |  |  |  |
|  |  |  |  |  |

## Table 96

| Steve Anglin | Jim Tanner |
| --- | --- |
| COMMISSION ACTION: Aye | Nay Pass Absent |
| ADOPTED: | ATTEST: |
| Chris Chilton, Chairperson | Casey Dorton, County Clerk |
| APPROVED: | DISAPPROVED: |
| Chris Chilton, County Mayor | Chris Chilton, County Mayor |

## Table 97

| Chris Chilton, Chairperson | Casey Dorton, County Clerk |
| --- | --- |
| APPROVED: | DISAPPROVED: |
| Chris Chilton, County Mayor Mayor | Chris Chilton, County |