The Hickman County Legislative Body shall meet in regular session on Monday, February 23, 2026 at
6:00 PM, at the Hickman County Justice Center. This meeting is open to the public, and a tentative
agenda 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 931-729-2492 at least 48 hours prior to
the meeting.
AGENDA
Call to Order by Chairman
Roll Call by County Clerk
Prayer/Pledge of Allegiance to the Flag of Our Country
Approval of Agenda
Public Comment Period
Adoption of Minutes from Monday, January 26th, 2026
Special Recognitions, Memorials or Commendations: (if any)
Elections, Appointments, Confirmations:
1) Elections: (if any)
2) Appointments and Confirmations:
a) Notaries: (if any)
b) Other Appointments/Confirmations:
c) Approval of Bond
Quarterly, Annual and Special Reports:
Communications from County Mayor:
Monthly Committee/Board Reports:
1) PLANNING COMMISSION
2) SOLID WASTE COMMITTEE
3) HEALTH SAFETY & PROPERTIES COMMITTEE
4) FINANCE COMMITTEE
5) BUDGET, FINANCE & HUMAN RESOURCES COMMITTEE
6) HEALTH FOUNDATION
7) AGRICULTURAL EXTENSION COMMITTEE
8) PUBLIC RECORDS COMMITTEE
9) ECONOMIC AND COMMUNITY DEVELOPMENT
10) BOARD OF ZONING APPEALS
11) INDUSTRIAL BOARD
12) OPIOID SETTLEMENT BOARD
13) ANIMAL SHELTER ADVISORY BOARD
14) Library Board
15) Beer Board
Other Committees or Boards (if any)
Approval of Committee/Board Reports
Update Meeting Calendar
Unfinished Business: Discussion/ Action
New Business:
RESOLUTION 26-03 REZONING PROPERTY LOCATED ON HWY 7, IN PRIMM SPRINGS, TN,
(MAP 088, PARCEL 004.13), FROM A-1, AGRICULTURAL-FORESTRY DISTRICT TO C-1,
GENERAL COMMERCIAL DISTRICT. (1ˢᵗ hearing / Commission will take action at next
scheduled meeting )
RESOLUTION 26-05- REZONING PROPERTY LOCATED AT 81 HWY 50, IN THE TOWN OF
CENTERVILLE'S URBAN GROWTH BOUNDARY, CENTERVILLE, TN. (MAP 119, PARCEL
142.01), FROM A-1, AGRICULTURAL-FORESTRY DISTRICT TO C-1, GENERAL COMMERCIAL
DISTRICT. (1st hearing / Commission will take action at next scheduled meeting )
RESOLUTION 26-06- REZONING PROPERTY LOCATED AT 8901 PRIMM SPRINGS RD, IN
PRIMM SPRINGS, TN, (MAP 091, PARCEL 032.01), FROM A-1, AGRICULTURAL-FORESTRY
DISTRICT TO C-1, GENERAL COMMERCIAL DISTRICT. (1ˢᵗ hearing / Commission will take
action at next scheduled meeting )
RESOLUTION 26-07 REZONING PROPERTY LOCATATED AT 6815 TAYLORS CREEK ROAD IN
NUNNELLY, TN FROM A-1, AGRICULTURAL-FORESTRY DISTRICT TO C-1, GENERAL
COMMERCIAL DISTRICT. (1ˢᵗ hearing / Commission will take action at next scheduled
meeting )
RESOLUTION 26-08 REGARDING RESOLUTION 92-21 AMD ADP[TOMG MEW
REGI;ATOPMS REGARDOMG THE IMPLEMENTATION, MAINTENANCE AND
ENFORCEMENT OF THE ENHANCED 911 EMERGENCY RESPONSE SYSTEM FOR HICKMAN
COUNTY,TN.
RESOLUTION 26-09 REGARDING AUTORIZATION OF THE SHERIFF TO ENFORCE
TENNESSEE NUISANCE LAWS 88
Announcements and Statements: (if any)
Adjournment,
Respectfully Submitted:
Keith Nash Chairman
MINUTES: Hickman County Legislative Body
Date: Monday, February 23, 2026
Time: 6:00 PM
Location: Hickman County Justice Center
Chairman: Keith Nash
I. Opening Procedures
Call to Order: Called to order by Chairman Keith Nash.
Roll Call: Recorded by County Clerk Casey Dorton.
Members Present: Ricky Murray, Keith Nash, Devin Pickard, Matthew
Barnhill, Claude Callicott, Clay Chessor, Danny Clark, Jim Herron, Dusty
Jordan, Ron Mayberry, and Ron Puckett.
Members Absent: Todd Collins, Wayne Thomasson and Steve Gianakos
Note: Todd Collins arrived at 6:03 PM.
Prayer: Led by Commissioner Ricky Murray.
Pledge of Allegiance: Led by Commissioner Jim Herron.
Approval of Agenda:
Motion by: Danny Clark
Seconded by: Ron Puckett
Result: Passed
Note: Sponsors removed Resolution 26-09 from the agenda.
II. Public Comment Period
Speakers: Joy Hunt, Ethan Post, Jennifer Morgan, and Teresa Christy.
III. Minutes
Adoption of Minutes (Monday, January 26th, 2026):
Motion by: Ron Mayberry
Seconded by: Jim Herron
Result: Passed by voice vote
IV. Elections & Appointments
Elections: Board of Equalization Members (2026)
Nominees: Jerry Kelly, Faye McEwen, Norma Manor, Gary Jacobs, and Mac
Smith.
Motion by: Devin Pickard
Seconded by: Clay Chessor
Result: Passed; Unanimous by roll call vote
Appointments and Confirmations:
Notaries Public: Charles L. Brown, Teah D. Cannon, Wassim Kanzari,
Savann McCaleb, and Melanie Raeann Sanders.
Motion by: Ricky Murray
Seconded by: Ron Mayberry
Result: Passed; Unanimous by roll call vote
V. Reports
Communications from County Mayor
Monthly Committee/Board Reports:
Finance Committee: Motion to approve January Summary Financial
statement by Dusty Jordan, seconded by Clay Chessor.
Result: Passed; Unanimous by roll call vote.
Budget, Finance & Human Resources Committee:
1. Budget Amendment No. 26-48 (County General 101):
Motion by: Ron Mayberry
Seconded by: Dusty Jordan
Result: Passed; Unanimous by roll call vote
Acct #
Description
Debit
Credit
101-49700
Insurance Recovery
$17,764.85
101-54110-338
Maintenance and Repair-Vehicles
$17,764.85
Acct #
Description
Debit
Credit
101-54110-524-SROG
Inservice Training-SRO Grant
$3,351.00
101-54110-355-SROG
Travel-SRO Grant
$3,351.00
101-54110-307
Communications
$2,500.00
101-54110-412
Diesel
$2,500.00
TOTAL
**$23,615.85**
$23,615.85
2. Budget Amendment No. 26-49 (General Purpose-141):
Motion by: Ron Mayberry
Seconded by: Clay Chessor
Result: Passed; Unanimous by roll call vote
Acct #
Description
Debit
Credit
141-46790
Other Vocational
$58,143.62
141-71300-599
Other Charges
$58,143.62
TOTAL
**$58,143.62**
$58,143.62
Approval of Committee/Board Reports:
Motion by: Claude Callicott
Seconded by: Ron Puckett
Result: Passed by voice vote
VI. New Business (Resolutions)
Resolution 26-03: Rezoning Property (Hwy 7, Primm Springs).
Motion by: Danny Clark
Seconded by: Claude Callicott
Result: Passed; Unanimous by roll call vote
HICKMAN COUNTY, TENNESSEE
RESOLUTION NO. 26-03
REZONING PROPERTY LOCATED ON HWY 7, IN PRIMM SPRINGS, TN, (MAP 088,
PARCEL 004.13), FROM A-1, AGRICULTURAL-FORESTRY DISTRICT TO C-1, GENERAL
COMMERCIAL DISTRICT.
WHEREAS, Andrew Mesch (MAMS, LLC), has submitted a request lo rezone a property
located 0 Hwy 7, in Primm Springs, TN, as shown on Tax Map 088, Parcels 004.13, from an A-1
Agricultural-Forestry District to a C-1 General Commercial District; and
WHEREAS, the Hickman County Planning Commission, at their regularly scheduled meeting
held on January 6ᵗʰ, 2026, reviewed the request and recommended approval by a ananimous voice vote;
and
WHEREAS, the two required Public Hearing on this request has taken place, and the Board of
County Commissioners of Hickman County, Tennessee, are desirous of approving it;
NOW, THEREFORE, BE IT RESOLVED, by the Board of County Commissioners of
Hickman County, Tennessee, assembled In regular sessions this 23ʳᵈ day of February 2026, that:
SECTION 1: The property identified as on Tax Map 088, Parcels 004.13, and physically found
on Hwy 7, in Primm Springs, TN, is hereby zoned as C-1 General Commercial District.
SECTION 2: The provisions of this Resolution shall become effective upon its passage, the
public welfare requiring il.
SPONSORS:
Danny Clark, Commissioner
Day 2nd Clail District
Charle Cuber
Claude Collicott, 1st District Commissioner
BOARD ACTION: 12 Aye 0 Nay 0 Pass 2 Absent
ADOPTED:
ATTEST:
KNASh
&
COUNTY CLERK
Keith Nash, Chairman
Casey Dorton, County Clock
APPROVED/DISAPPROVED:
COUNTY
geth Jimi Dates, County Mayor
DATE: 2.24.26
Resolution 26-05: Rezoning Property (81 Hwy 50, Centerville). 1st Hearing.
Resolution 26-06: Rezoning Property (8901 Primm Springs Rd). 1st Hearing.
Resolution 26-07: Rezoning Property (6815 Taylors Creek Rd, Nunnelly). 1st
Hearing.
RESOLUTION NO. 26-08
A RESOLUTION REPEALING RESOLUTION NO. 92-21 AND ADOPTING NEW
REGULATIONS REGARDING THE IMPLEMENTATION, MAINTENANCE, AND
ENFORCEMENT OF THE ENHANCED 911 EMERGENCY RESPONSE SYSTEM FOR
HICKMAN COUNTY, TENNESSEE
WHEREAS, the voters of Hickman County, Tennessee, have previously expressed
their desire to Implement an Enhanced 911 Emergency Response System to ensure
the safety and well-being of all citizens; and
WHEREAS, an Enhanced 911 (E-911) Board was established to oversee the
implementation and administration of said system; and
WHEREAS, to ensure the efficiency of emergency response, it Is necessary to
maintain an accurate, visible, and up-to-date addressing system for all structures
within the county; and
WHEREAS, the Hickman County Legislative Body previously adopted Resolution
No. 92-21 on October 19, 1992, establishing Initial guidelines which are now
outdated; and
WHEREAS, legal counsel has advised that the enforcement language of the 1992
resolution be updated to reflect civil administrative penalties rather than criminal
punishment, and to standardize fine amounts consistent with current municipal
codes; and
WHEREAS, the E-911 Board has recommended the adoption of these updated
regulations and enforcement procedures to replace the prior resolution.
NOW, THEREFORE, BE IT RESOLVED by the Hickman County Legislative Body,
meeting In regular session on this 23rd day of February, 2026, that:
SECTION 1: REPEAL OF PRIOR RESOLUTION
Resolution No. 92-21, adopted October 19, 1992, is hereby repealed In Its entirety.
SECTION 2: NUMBERING STRUCTURES AND MOBILE HOMES
(A) Any person, firm, corporation, or other legal entity constructing new structures or
locating mobile homes within Hickman County shall obtain an address number from the E-
911 Board or Its designee prior to occupancy.
(B) No utility company or taxing authority shall furnish utility services to, or list, any
structure or mobile home unless the structure has been assigned an official E-911 address
Resolution 26-08: Enforcement of Enhanced 911 Emergency Response System.
Motion by: Todd Collins
Seconded by: Danny Clark
Result: Passed; Unanimous by roll call vote
FEBUARY 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
ANIMAL SHELTER ADVISORY COMMITTEE
BEER BOARD
OTHER
HICKMAN COUNTY PLANNING COMMISSION
FEBRUARY 3 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: Eight members were present: Claude Callicott, Keith Nash, Danny Clark, Jeff Church,
Tony Taylor, Eddle Boone, and Jason Carter. Also present: Austin Brown (Building
Commissioner), Brooke Smith (Chief Deputy Building Commissioner), and Monica Owsley
(Administrative Assistant).
3. Call for approval of minutes for the January 6th, 2026, meeting: Eddie Boone made the motion
to approve minutes. Jason Carter seconded the motion. Motion carried.
4. Call for approval of agenda for the February 3rd, 2026, meeting: Danny Clark made the motion
to approve agenda. Andy Maddox seconded the motion. Motion carried.
5. Public Comments: None
6. Old Business: None
7. New Business:
A. A request, by Patrick Brown, to rezone 6815 Taylor's Creek Rd, Nunnelly, TN, from A-1
(Agricultural Forestry District) to C-1 (General Commercial District). (Map 074, Parcels
003.01 & 003.05)
Building Commissioner Brown stated the C-1 rezoning request does not fit in the area and
recommended denial. The applicant was not present. Keith Nash made the motion
recommend denial of the request to the County Commission due to the applicant being
absent and no nearby commercial properties making this a 'spot' zoning. Eddie Boone
seconded the motion. Denial approved. (8- Yes, 0 - No, 2- Absent, 1- Vacant Seat)
1
B. Amending the Hickman County Zoning Resolution's special exception requirements to
reflect recent Tennessee Code Annotated (T.C.A.) updates. Building Commissioner
Brown presented changes written by Amanda Harrington and Sam Edwards. Keith Nash
stated rules are needed, for the Building Commissioner, stating the process of special
exception hearings. He made the motion to table until the next meeting. Eddie Boone
seconded the motion. Motion approved. (8 - Yes, 0 - No, 2 - Absent, 1 - Vacant Seat)
8. Chairperson, Director, and Planner Report: None
9. Announcements: Building Commissioner Brown reminded members of a training session being
conducted by Amanda Harrington on February 10, 2026, in Dickson. All members are Invited to
attend.
10. Adjournment: Keith Nash made the motion to adjourn. Eddie Boone seconded the motion.
Meeting adjourned.
2
Health, Safety, and Properties Committee
Date: Monday, February 2, 2026
Location: Hickman County Justice Center
1. Call to Order
The meeting was called to order by Chairman Danny Clark.
2. Roll Call
Members Present (12): Ron Puckett, Ricky Murray, Matthew Barnhill, Claude Callicott, Clay
Chessor, Danny Clark, Todd Collins, Wayne Thomasson, Steve Gianakos, Jim Herron, Dusty
Jordan, Ron Mayberry.
Members Absent (2): Keith Nash, Devin Pickard.
3. Approval of Agenda
Motion to approve the agenda made by Dusty Jordan, seconded by Claude Callicott.
Vote: Voice Vote - PASSED (All in favor).
4. Public Comment Period
Chairman Clark opened the floor for public comment. No members of the public requested to
speak.
5. Adoption of Previous Minutes
Motion to approve the minutes from the November and January meetings made by Ron
Mayberry, seconded by Steve Gianakos.
Vote: Voice Vote - PASSED.
6. Monthly Reports from Department Heads (Financials)
EMS / Ambulance Billing: Director Alan Livengood presented the October financials
(delayed previously due to computer failure).
October Stats: 241 runs.
Collections: $113,424.80.
Charges: $123,239.00.
Motion to Approve October Financial Report: Made by Clay Chessor, seconded by
Matthew Barnhill.
Vote: Roll Call Vote - PASSED (12 Ayes, 0 Nays).
7. New Business
A. Departmental Updates regarding Winter Storm Fern
Department heads provided after-action reports regarding the response to the recent severe
winter weather event.
EMS / Ambulance Service (Director Alan Livengood):
Call Volume: Between Saturday (1/24) and Wednesday (1/28), EMS responded
to 115 calls for emergency service.
Staffing: A 4th ambulance crew was added using full-time and part-time staff.
Some employees worked 72 hours straight to ensure coverage.
Operations: Office and billing staff manned 4x4 support vehicles for 12-18
hours a day to shuttle medical teams to patients in inaccessible areas. The 4x4
ambulances were described as "life savers."
Sheriff's Office (Sheriff Jason Craft):
Communications: The department lost radio communications for a period of
20-24 hours due to tower site inaccessibility and power failure.
Access: Deputies conducted numerous welfare checks and patient transports,
often using chainsaws to clear paths tree-by-tree to reach residents.
Shelter Support: Acknowledged the many volunteers who staffed emergency
shelters and assisted with response efforts when relief staff could not arrive.
Emergency Management Agency (Director Pete Tibbs):
Casualties: Confirmed two weather-related fatalities in the county.
Power Outages: At the peak of the storm, approximately 90% of Hickman
County was without power.
Shelters: Five warming stations/shelters were opened, serving over 150 citizens.
Logistics & Dispatch: Commended Valerie Woodall for managing extensive
welfare check logistics when dispatch was overwhelmed.
Identified Needs: Noted a critical need for backup generators at fuel stations;
pumps had fuel but could not dispense it due to lack of power. Also noted need
for generator at the "9-Mile Ridge" tower site.
Solid Waste:
Crews continued to work through inclement weather to manage debris and waste
collection where possible.
8. Adjournment
Motion to adjourn made by Claude Callicott, seconded by Ron Mayberry.
Vote: Voice Vote - PASSED.
Meeting adjourned.
Hickman County Maintenance Department
Monthly Report
January 1 - 31, 2025
Director: Matt Howell
(931)994-9383
Requests for Maintenance - 34
Maintenance Request Forms/Email
15
Text Message
6
Phone Call
10
In Person
3
Most Common Types of Requests
Mechanical/Misc.
15
Electrical/HVAC
13
Plumbing
5
Most Common Departments
Jail
19
Employee PTO and Comp Time
Employee
Director
Maint. Personnel
Custodian
Part Time Custodian
Beginning P.T.O. Balance
129:30
101:33
144:30
0
Accrued P.T.O.
0
0
0
0
Used P.T.O.
0
1
8
0
Ending P.T.O. Balance
129:30
100:33
136:30
0
Beginning Comp. Balance
0:41
0
0
Accrued Comp.
0:22
0
0
Used Comp.
0
0
0
Ending Comp. Balance
1:03
0
0
Truck/Equipment
Mileage/hours
Notes
2015 Ford F-150
192,312 miles
2011 Chevy 2500
219,780 miles
Kubota L2501 tractor
93.0 hours
Notes:
Maintenance Director
2/02/2026
Matt Howell
Hickman County
Finance Committee Minutes
Monday, February 9th, 2026
Meeting called to order by Chair, Dusty Jordan.
Present: Jim Bates, Ronald Coates, Clay Chessor, Dusty Jordan, and Ronald Puckett.
Absent: Todd Collins and Belinda Anderson.
Motion made by Jim Bates and seconded by Ronald Coates to approve the agenda. All
members present voting yes.
Public Comment Period-none
Motion made by Ronald Coates and seconded by Ronald Puckett to approve minutes for
January 12, 2026. All members present voting yes.
Motion made by Ronald Coates and seconded by Clay Chessor to approve January 2026
financial report. Jim Bates-yes, Ronald Coates-yes, Clay Chessor-yes, Todd Collins-absent,
Dusty Jordan-yes, Belinda Anderson-absent, and Ronald Puckett-yes. Motion passes.
Adjourn: Ronald Puckett 2ⁿᵈ Jim Bates.
Hickman County
Budget/Finance/Human Resources
Committee Minutes
February 9th, 2026
The meeting was called to order by Chair, Steve Gianakos.
Present: Matthew Barnhill, Claude Callicott, Clay Chessor, Danny Clark, Steve Gianakos, Jim Herron,
Dusty Jordan, Ronald Mayberry, Ricky Murray, Keith Nash, Devin Pickard, Ronald Puckett, and Wayne
Thomasson.
Absent: Todd Collins.
Motion made by Claude Callicott and seconded by Ronald Puckett to approve the agenda. All members
present voting yes.
Public Comment Period-none.
Motion made by Danny Clark and seconded by Jim Herron to approve the minutes for January 12th,
2026. All members present voting yes.
Motion made by Claude Callicott and seconded by Clay Chessor to approve budget amendment
#26-48. Matthew Barnhill-yes, Claude Callicott-yes, Clay Chessor-yes, Danny Clark-yes, Todd Collins-
absent, Steve Gianakos-yes, Jim Herron-yes, Dusty Jordan-yes, Ronald Mayberry-yes, Ricky Murray-yes,
Keith Nash-yes, Devin Pickard-yes, Ronald Puckett-yes, and Wayne Thomasson-yes. Motion passed.
Motion made by Wayne Thomasson and seconded by Clay Chessor to approve budget amendment
#26-49. Matthew Barnhill-yes, Claude Callicott-yes, Clay Chessor-yes, Danny Clark-yes, Todd Collins-
absent, Steve Gianakos-yes, Jim Herron-yes, Dusty Jordan-yes, Ronald Mayberry-yes, Ricky Murray-yes,
Keith Nash-yes, Devin Pickard-yes, Ronald Puckett-yes, and Wayne Thomasson-yes. Motion passed.
Motion by Keith Nash and seconded by Ronald Mayberry to authorize the Finance Office and Mayor to
pursue Tax and Revenue Anticipation Note with local banks up to 1.2 million. Matthew Barnhill-yes,
Claude Callicott-yes, Clay Chessor-yes, Danny Clark-yes, Todd Collins-absent, Steve Gianakos-yes, Jim
Herron-yes, Dusty Jordan-yes, Ronald Mayberry-yes, Ricky Murray-yes, Keith Nash-yes, Devin Pickard-
yes, Ronald Puckett-yes, and Wayne Thomasson-yes. Motion passed.
Claude Callicott asks Pete Tibbs to give brief update on Ice Storm Fern (Mission8).
Keith Nash gives an update on the Water Authority of Dickson County's appeal. Their appeal was denied
and signed by the Judge on February 4th, 2026. He explains that in 2005 we the people of Hickman County
spent 2.5 million dollars to construct a sewer line that runs from East Hickman High School to just south
of Sonic next to I-40 in Dickson TN. Not a dime of the initial construction was funded by WADC or
citizens of Dickson County. Every inch of the line was designed by and funded by the people of Hickman
County. He also voices concern that WADC had denied numerous applications and have turned people
away at the door from being able to access that line, all from Hickman County. Not a single person has
been denied from that corridor in Dickson County. He explains that Hickman County owns the sewer and
leases it to WADC. The agreement was that once the debt is paid, we will surrender our ownership to
WADC.
Motion made by Claude Callicott and seconded by Ronald Puckett to task the County Mayor, County
Attorney, Budget Chairman, and Finance Director between now and the next Budget meeting bring us
what they think an appropriate strategy might be for us to facilitate a remedy. All members present
voting yes.
Motion to Adjourn: Danny Clark and Devin Pickard. All members present voting yes,
Hickman County
Health Foundation Minutes
February 9th, 2026
The meeting was called to order by Steve Hethcote.
Present: Crystal Fitzgerald, Steve Hethcote, Ricky Murray, and Ronald Puckett.
Absent: Danny Clark, Jim Herron, and Ronald Mayberry.
Public Comment Period-None
Motion made by Ricky Murray and seconded by Ronald Puckett to approve the minutes for November
24, 2025. All members present voting yes.
Motion made by Ricky Murray and seconded by Ronald Puckett to approve the December 2025 financial
report. Financial report including:
Cash in the Bank of $230,608.50
Checks Written: 01/26/26 Ck#900020 Coro Medical for CPR Manikins and AED $4,135.92
(Approved November 24, 2025)
Danny Clark-absent, Crystal Fitzgerald-yes, Jim Herron-absent, Steve Hethcote-yes, Ronald Mayberry-
absent, Ricky Murray-yes and Ronald Puckett-yes. Motion passes.
Funding Request (First Reading)
Allen Livengood requested $76,418.04 or Contributions of $75,000 to go towards Heart Monitors and
CPR Devices for Hickman County Ambulance Service.
Motion made by Ronald Puckett and seconded by Ricky Murray to approve funding request for
$76,418.04 towards the purchase of Heart Monitors/CPR Devices. Danny Clark-absent, Crystal
Fitzgerald-yes, Jim Herron-absent, Steve Hethcote-yes, Ronald Mayberry-absent, Ricky Murray-yes and
Ronald Puckett-yes. Motion passes.
Motion made by Ronald Puckett and seconded by Ricky Murray to Adjourn. All members present voting
yes.
Economic and Community Development
Monthly Status Report
Reporting Period: February 2026
Prepared by: Carla Moore, Director
EXECUTIVE SUMMARY
Water Infrastructure Update: A February administrative ruling upheld the denial of Dickson
County Water Authority's permit to discharge treated wastewater into Lick Creek, affirming
strong regulatory emphasis on protecting Hickman County water quality, requiring clear local
economic benefit before environmental impact and reinforcing the need for the county to
proactively explore independent, sustainable long-term water and wastewater solutions.
Broadband expansion advancing: Secured $100K state Broadband Ready Communities
Grant to launch free public Wi-Fi on the square and Ag Pavilion, strengthening digital
infrastructure and community connectivity. First Taskforce meeting in March.
Business growth pipeline strengthening: Two industry developments signal economic
momentum - Coalition Foods' acquisition expected to add 20 jobs and Duncan & Grove (UK-
based manufacturer) planning local operations with 30 anticipated jobs.
Strategic grant repositioning underway: Following statewide funding constraints on
ThreeStar applications, department is pursuing alternative funding pathways.
Regional collaboration and economic alignment expanding: Formal coordination launched
with Chamber and Mainstreet partners, plus continued state/regional engagement to support
workforce initiatives, business outreach and economic visibility.
KEY PROJECT UPDATES
PROJECTS
DESCRIPTION
STATUS
ACTIONS
Broadband Ready
Allocated by state to expand broadband
Free free WIFI on public
$100K approved! Planning meeting with
Communities Grant
access in rural communities. Project seeks
square and Ag Pavilion
partners to be set In March. Date pushed
to launch free Wi-Fi on public square and
considered by state as one
back allowing MLEC time to handle
Ag pavilion facilitated by MLConnect,
project so both approved.
Storm Fern restoration priorities.
Mainstreet, Chamber and ECD
partnership.
Three Star
2-year distinction that opens communities
Applied for $75K Round 1
Certification
to special, no-malch-required grant
3star funding supporting
NEWI $50K application was declined in Nov
funding opportunities for projects that align
launch of Entrepreneurship
but we reapplied in Dec after discussion
with community goals
Program.
with State. Reapplication has been denied
Discussionwith State/to revleyothet
options
Reapplied for $50K Round
2 3star funding supporting
NEWI $10K application for initial planning
continued efforts around
for East End Farmer's Market. Application
Land Use Planning efforts.
has been denied! Discussion about other
Also requested $10K to
options upcoming
start plans for East End
Farmers Market.
Community
Community projects to impact low to
Reapproaching new block
Reapproaching grant with new language for
Development Block
moderate income residents
grant for lower amount
higher potential of approval.
Grant (CDBG)
$375K ($75K 3star
matching funds)
TDEC Brownfield
$20K Awarded to clean up distressed
Funds in house, only to be
Learned the S20Khas/already been used
Redevelopment
properties for county use
used for site ID and not
bySCTDDtoidentifysitesinourcountyfor
Area Grant (BRAG)
remediation/cleanup efforts
dsueqid
effort
1
Accurate
$567K in Incentives ends 2025
Completed
Property Assessor finalized local tax
Energetics PILOT
documents complete with signatures from
County IDB officers.
Accurate
$600K 5 year Jobs Grant ends Dec 2025
Completed. Final report
TNECD now working with AES on final
Energetics ECD
sent to state. Did not
report and clawback process.
Grant
reach full goal and will owe
back $300K
Agrana PILOT
Approx $57K in annual incentives 2025-
Completed
Property Assessor satisfied with paperwork
2030
PERFORMANCE METRICS & IMPACT
Industry News: Merger and Acquisition of local business "Coalition Foods". CF merger deal was
closed and acquired by "TOSI" based in California. They anticipate 20 more jobs within the year and
are still working on their TNECD Training Grant paperwork. (CF Ops Mgr was retained as part of new
leadership team). New firm "Duncan and Grove, USA" based in UK has purchased warehouse at
819 Industrial Rd. They build highly-engineered, custom playground equipment from natural wood.
(www.duncanandgrove.com) Seeking to be operational in next 8 weeks and anticipate 30 new jobs
within the year. Met with their leadership team in Mayor's office along with TNECD regional rep Greg
Lowe to review grant options. They are encouraged by the FastTrack Training Incentive and will
proceed with additional meetings and next steps for application.
Funding & Investment: TNECD declined approval for ThreeStar requests: $50K for Land Use Plan
and $10K for new East End Farmer's Market. Reasons cited as reduced funding allocated for higher
priority projects statewide.
Infrastructure Progress: 14 permits approved (Jan 13 - Jan 13) 13 residential, 1 commercial
A February administrative ruling upheld the denial of Dickson County Water Authority's proposed
wastewater discharge into Lick Creek, reinforcing protections for Hickman County water quality and
underscoring the importance of advancing locally controlled, sustainable long-term water and
wastewater infrastructure solutions aligned with the county's growth priorities.
COLLABORATIONS & PARTNERSHIPS
Interdepartmental Coordination
Monthly meeting established between Chamber, Mainstreet and ECD. First meeting Feb 4 to
review hot economic topics in each area and will be reporting here monthly.
Mainstreet - 2026 strategies include: Delivering family-friendly inclusive activities and
increased music/arts on the square. TN250 Grant partnership grant for Keg County
theme mural on downtown building.
Chamber - shared expanded plans for this year's 4th of July activities, reported
unparalleled, impressive social media impact with new Facebook presence.
Upcoming Broadband Ready Communities Grant Taskforce planning meeting set for March
allowing room for MLEC to continue Storm Fern restoration work. (Taskforce include ML
Connect, MLEC, Mainstreet, Chamber, Ag Committee, a town square business owner, ECD
and SCTDD)
Meeting with City Mayor Garry Greer, Mayor Bates and Commissioner Clark to discuss proper
protocol for handling local business interactions and any grant requests from the city. They are
to be made from mayor to mayor.
2
Regional/State/Federal Partnerships
Attended TNECD Southern Middle Quarterly Stakeholder's meeting at Centerville's Chamber
office Jan 23. Networked with 10 other peer partners around the region.
MTIDA collaboration to promote industry participation in 2026 Wage and Benefit Survey in
partnership with MTSU. Chamber is willing to support participation messaging.
Educational call with State consultant to review recently declined Three Star project request
and discussed supportive ideas for east End Farmer's Market.
NEXT STEPS
Short-Term Goals (This/Next Month)
Set initial planning meeting date for Broadband Ready Communities Grant Taskforce (ML
Connect, Mainstreet, Chamber, Ag, SCTDD, ECD)
Encourage local industry to participate in MTIDA's annual Wage and Salary Survey by
partnering and promoting with Chamber businesses.
Long-Term Goals (Next Quarter)
Phase 1 Broadband Ready Communities Grant underway
50% improvement of Hickman County industry participation in 2026 Wage and Salary Survey
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.
3
Hickman County
Beer Board Minutes
Monday, February 9th, 2026
Meeting called to order by Chair, Dusty Jordan.
Present: Matthew Barnhill, Claude Callicott, Clay Chessor, Danny Clark, Steve Gianakos,
Jim Herron, Dusty Jordan, Ricky Murray, Keith Nash, Devin Pickard, Ronald Puckett,
and Wayne Thomasson.
Absent: Todd Collins and Ronald Mayberry.
Motion made by Wayne Thomasson and seconded by Jim Herron to approve agenda. All
members present voting yes.
Beer Permit Application from Hi 5 Tobacco & Beer/Youssef Tadros
Ronald Mayberry joins meeting.
Public Comment
Ashey Lewis opposed
Hannah Coleman-owner of property
Chad McCoy-opposed
Motion to Adjourn: Danny Clark 2ⁿᵈ Ronald Puckett. All members present voting yes.
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 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
11,093,332.00
(6,290,933.84)
56.71%
924,444.33
(696,481.35)
75.34%
40120
Trustee's Collections Prior Year
200,000.00
(124,472.17)
62.24%
16,665.67
(4,798.96)
28.79%
40125
Trustee's Collections Bankruptcy
400.00
(143.74)
35.94%
33.33
(27.41)
82.23%
40130
Cir Clk/Ck & Master Collections-Pr Yr
100,000.00
(50,498.18)
50.50%
8,333.33
(4,784.99)
57.42%
40140
Interest And Penalty
40,000.00
(12,871.09)
32.18%
3,333.33
(768.99)
23.07%
40161
Payments In Lieu of Taxes - T. V. A.
9,600.00
(5,840.67)
60.84%
800.00
(834,38)
104.30%
40162
Payments In Ueu of Taxes-Local
43,000.00
(18,892.76)
43.94%
3,583.33
(18,892.76)
527.24%
40163
Payments In Ueu of Taxes - Other
4,000.00
0.00
0.00%
333.33
0.00
0.00%
40210
Local Option Sales Tax
2,100,000.00
(1,228,922.64)
58.52%
175,000.00
(209,042.80)
119.45%
40220
Hotel/Motel Tax
70,000.00
(33,286.98)
47.55%
5,833.33
(5,232.57)
89.70%
40250
Litigation Tax General
75,000.00
(54,636.34)
72.85%
6,250.00
(6,609.09)
105.75%
40260
Litigation Tax Special Purpose
10,000.00
(7,351.82)
73.52%
833.33
(885.41)
106.25%
40265
Jail Building Fee
75,000.00
(49,677.10)
66.24%
6,250.00
(5,867.10)
93.87%
40267
Litigation Tax-Victim-Offender Medat
4,000.00
(3,339.98)
83.50%
333.33
(392.48)
117.74%
40270
Business Tax
140,000.00
(38,584.45)
27.56%
11,666.67
(13,581.73)
116.41%
40275
Mixed Drink Tax
2,300.00
(1,168.00)
50.78%
191.67
(153.00)
79.83%
40320
Bank Excise Tax
55,000.00
0.00
0.00%
4,583.33
0.00
0.00%
40330
Wholesale Beer Tax
210,000.00
(108,574.58)
51.70%
17,500.00
(15,008.57)
85.76%
40390
Other Statutory Local Taxes
3,500.00
(3,066.00)
87.60%
291.67
(219.00)
75.09%
41140
Cable TV Franchise
44,000.00
(19,893.50)
45.21%
3,666.67
(823.79)
22.47%
41510
Beer Permits
3,200.00
(2,769.25)
86.54%
266.67
(665.00)
249.38%
41520
Building Permits
112,000.00
(74,359.13)
66.39%
9,333.33
(5,677.00)
60.83%
42110
Fines
5,500.00
(9,127.12)
165.95%
458.33
(266.00)
58.04%
42120
Officers Costs
2,200.00
(2,964.46)
134.75%
183.33
(559.07)
304.95%
42141
Drug Court Fees
400.00
(678.30)
169.58%
33.33
(13.30)
39.90%
42150
Jail Fees
1,000.00
(1,111.50)
111.15%
83.33
(205,20)
246.24%
42180
DUI Treatment Fines
1,000.00
(475.00)
47.50%
83.33
0.00
0.00%
42190
Data Entry Fee Circuit Court
400.00
(2,488.50)
622.13%
33.33
(26.00)
78.00%
42280
DUI Treatment Fines
250.00
(95.00)
38.00%
20.83
0.00
0,00%
42310
Fines
12,000.00
(5,862.91)
48.86%
1,000.00
(712.50)
71.25%
42320
Officers Costs
35,000.00
(22,603.11)
64.58%
2,916.67
(2,822.59)
96.77%
42330
Games And Fish Fines
295.00
(117.00)
39.66%
24.58
0.00
0.00%
42341
Drug Court Fees
5,000.00
(3,876.79)
77.54%
416.67
(298.30)
71.59%
42350
Jall Fees
8,500.00
(5,952.96)
70,03%
708.33
(314.78)
44.44%
42380
DUI Treatment Fines
4,000.00
(1,710.00)
42.75%
333.33
(95.00)
28.50%
42390
Data Entry Fee - General Sessions
11,500.00
(8,288.83)
72.08%
958.33
(864.00)
90.16%
42410
Fines
200.00
(56.05)
28.03%
16.67
0.00
0.00%
42420
Officers Costs
1,000.00
(1,117.20)
111.72%
83.33'
(190.00)
228.00%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 2026
Page 2 of 17
101
General
Year-To-Date
Month-To-Date
Estimate
Description
Budget Estimate
Account
Actual
% of Budget
Avg/Mth
Actual
% of Avg
42490
Data Entry Fee Juvenile Court
2,000.00
(177.00)
8.85%
166.67
(21.00)
12.60%
42520
Officers Costs
0.00
(46.00)
0.00%
0.00
0.00
0.00%
42530
Data Entry Fee Chancery Court
2,500.00
(1,450.00)
58.00%
208.33
(196.00)
94,08%
42871
Courtroom Security Fee
13,000.00
(7,632.58)
58.71%
1,083.33
(634.12)
58.53%
42910
Proceeds From Confiscated Property
23,000.00
(10,428.45)
45.34%
1,916.67
(84.25)
4.40%
42990
Other Fines, Forfeitures, And Penalties
0.00
(3,562.50)
0.00%
0.00
0.00
0.00%
43102
Other Employee Benefit
25,000.00
(6,943.09)
27.77%
2,083.33
(660.00)
31.68%
43120
Patient Charges
1,000,000.00
(501,745.81)
50.17%
83,333.33
(57,699.53)
69.24%
43350
Copy Fees
10,200.00
(8,219.30)
80.58%
850.00
(607.65)
71.49%
43360
Library Fees
1,500.00
(966.64)
64.44%
125.00
(151.95)
121.56%
43365
Archives And Records Management
14,000.00
(9,810.52)
70.08%
1,166.67
(1,170.22)
100.30%
43370
Telephone Commissions
50,000.00
(47,659.88)
79.43%
5,000.00
0.00
0.00%
43383
Additional Fees Titling and
18,000.00
(10,062.00)
55.90%
1,500.00
(1,503.00)
100.20%
43392
Data Processing Fee -Register
12,100.00
(5,354.00)
44.25%
1,008.33
(986.00)
97.79%
43393
Sheriff Department Computer Fees
2,000.00
(1,174,19)
58.71%
166.67
(159.60)
95.76%
43394
Data Processing Fee Sheriff
100.00
(45.60)
45.60%
8.33
(7.60)
91.20%
43395
Sexual Offender Registration Fee-
5,500.00
(1,550.00)
28.18%
458.33
0.00
0.00%
43396
Data Processing Fee County Clerk
845.00
(393.00)
46.51%
70.42
(72.00)
102.25%
43399
Vehicle Insurance Coverage and
4,100.00
(1,845.00)
45.00%
341.67
(355.00)
103.90%
44110
Investment Income
2,000.00
(1,491.13)
74.56%
166.67
(742.29)
445.37%
44120
Lease/Rentals/PPP
24,000.00
(14,603.46)
60.85%
2,000.00
(1,214.20)
60,71%
44131
Commissary Sales
39,000.00
(15,867.77)
40.69%
3,250.00
0.00
0.00%
44170
Miscellaneous Refunds
12,000.00
(52,238.31)
435.32%
1,000.00
2,114.94
-211.49%
44540
Safe of Property
270,000.00
(1,125,322.99)
416.79%
22,500.00
0.00
0.00%
44570
Contributions & Gifts
1,000.00
(395.95)
39.70%
83.33
(134,40)
161.28%
44990
Other Local Revenues
1,500.00
(1,504.80)
100.32%
125.00
0.00
0.00%
45510
County Clerk
270,000.00
(134,984.73)
49.99%
22,500.00
(19,940.87)
88.63%
45520
Circuit Court Clerk
20,000.00
(22,553.29)
112.77%
1,666.67
(2,857.55)
171.45%
45540
General Sessions Court Clerk
180,000.00
(112,493.52)
62.50%
15,000.00
(13,287.49)
88.58%
45550
Clerk And Master
80,000.00
(40,105.49)
50.13%
6,666.67
(5,397.64)
80.96%
45560
Juventle Court Clerk
6,000.00
(3,732.15)
62.20%
500.00
(462.40)
92.48%
45580
Register
150,000.00
(83,265.03)
55.51%
12,500.00
(15,226.01)
121.81%
45590
Sheriff
20,000.00
(15,037.24)
75.19%
1,665.67
0.00
0.00%
45610
Trustee
490,000.00
(288,350.27)
58.85%
40,833.33
(36,723.91)
89.94%
45110
Juventle Services Program
109,000.00
(4,500.00)
4.13%
9,083.33
(4,500.00)
49.54%
46210
Law Enforcement Training Programs
29,600.00
(4,000.00)
13.51%
2,466.67
(4,000.00)
162.16%
46240
School Resource Officer Grants
375,000.00
(375,000.00)
100.00%
31,250.00
0.00
0.00%
46290
Other Public Safety Grants
196,069.00
(10,869.00)
5.54%
16,339.08
0.00
0.00%
46310
Health Department Programs
368,220.00
(106,914.69)
29.04%
30,685.00
(35,949.63)
117.16%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 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
700.00
(506.30)
72.33%
58.33
0.00
0.0095
46830
Beer Tax
19,000.00
(9,212.27)
48.49%
1,583.33
0.00
0.00%
46835
Vehicle Certificate or Title Fees
7,000.00
(3,623.15)
51.76%
583.33
(565.90)
97.01%
46840
Alcoholic Beverage Tax
95,000.00
(46,803.00)
49.27%
7,916.67
0.00
0.00%
46851
State Revenue Sharing -T.V.A.
674,235.00
(396,370.00)
58.79%
56,185.25
(198,185.00)
352.73%
46852
State Revenue Sharing -
45,000.00
(23,249.51)
51.67%
3,750.00
(3,829.04)
102.11%
46855
State Shared Sports Gaming Privilege
40,000.00
(21,305.27)
53.26%
3,333.33
0.00
0.00%
46915
Contracted Prisoner Board
240,000.00
(76,547.00)
31.89%
20,000.00
0.00
0.00%
46960
Registrar's Salary Supplement
15,164.00
(7,582.00)
50.00%
1,263.67
(3,791.00)
300.00%
46980
Other State Grants
3,000.00
0.00
0.00%
250.00
0.00
0.00%
46990
Other State Revenues
8,000.00
(6,303.52)
78.79%
666.67
(571.05)
85.66%
47235
Homeland Security Grants
89,505.00
(46,963.36)
52.47%
7,458.75
0.00
0.00%
47406
American Rescue Plan Act Grant A
176,253.06
(113,633.34)
64.47%
14,687.76
0.00
0.00%
47407
American Rescue Plan Act Grant B
78,000.00
0.00
0.00%
6,500.00
0.00
0.00%
47590
Other Federal Through State
14,098.00
(11,857.36)
84.11%
1,174.83
(6,813.98)
580.00%
47990
Other Direct Federal Revenue
0.00
(1,212.50)
0.00%
0.00
0.00
0.00%
48130
Contributions
45,000.00
(805.00)
1.79%
3,750.00
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
45,129.99
(31,403.68)
69.58%
3,760.83
(17,764.85)
472.36%
49800
Transfers In
35,000.00
0.00
0.00%
2,916.67
0.00
0.00%
Total
Revenues
19,976,396.05
(12,049,929.90)
60.32%
1,654,699.67
(1,431,263.31)
85.98%
Expenditures
51100
County Commission
(69,100.00)
35,457.37
51.31%
(5,758.33)
2,923.44
50.77%
51210
Board or Equalization
(3,500.00)
0.00
0.00%
(291.67)
0.00
0,00%
51220
Beer Board
(1,000.00)
29.00
290%
(83.33)
0.00
0.00%
51300
County Mayor/Executive
(164,068.00)
90,502.97
55.16%
(13,672.33)
12,447.36
91.04%
51400
County Attorney
(50,000.00)
22,238.09
44,48%
(4,166.67)
1,025.00
24,60%
51500
Election Commission
(245,481.00)
152,258.14
62.02%
(20,456.75)
17,431.20
85.21%
51600
Register or Deeds
(204,457.20)
114,812.64
56.15%
(17,038.10)
15,673.26
91.99%
51720
Planning
(261,354.00)
126,482.88
48.40%
(21,779.50)
12,168.79
55.87%
51800
County Buildings
(445,356.00)
188,099.95
42.24%
(37,113.00)
18,221.38
49.10%
51810
Other Facilities
(449,700.00)
212,327.35
47.22%
(37,475.00)
24,860.37
66.34%
51900
Other General Administration
(114,000.00)
95,685.96
83.94%
(9,500.00)
0.00
0.00%
51910
Preservation or Records
(58,763.00)
28,255.33
48.08%
(4,896.92)
2,900.46
59.23%
52100
Accounting And Budgeting
(368,563.00)
221,762.01
60.17%
(30,713.58)
22,940.44
74.69%
52300
Property Assessor's Office
(350,909.00)
197,028.21
56.15%
(29,242.42)
62,681.18
214.35%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 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
$2400
County Trustee's Office
(265,055.60)
155,520.06
58.67%
(22,087.97)
17,954.51
81.29%
52500
County Clerk's Office
(366,233.00)
228,168.06
62.30%
(30,519.42)
24,627.68
80.70%
53100
Crcuit Court
(401,785.56)
241,096.01
60.01%
(33,482.13)
25,236.29
75.37%
53300
General Sessions Court
(265,311.00)
148,773.98
56.08%
(22,109.25)
19,856.39
89.81%
53310
General Sessions Judge
(4,000.00)
0.00
0.00%
(333.33)
0.00
0.00%
53400
Chancery Court
(210,631.80)
118,084.75
56.06%
(17,552.65)
13,226.73
75.35%
53500
Juvenile Court
(100,000.00)
1,289.98
1.29%
(8,333.33)
1,269.98
15,24%
53700
Judicial Commissioners
(68,313.00)
36,703.66
53.73%
(5,692.75)
4,537.36
79.70%
54110
Sherlff's Department
(3,699,546.99)
2,020,577.66
54.62%
(308,295.58)
258,194.46
83.75%
54160
Administration or The Sexual Offender
(20,000.00)
4,783.20
23.92%
(1,666.67)
0.00
0.00%
54210
Jail
(2,231,513.00)
1,264,553.34
56.67%
(185,959.42)
226,822.68
121.97%
54310
Fire Prevention And Control
(29,000.00)
7,000.00
24.14%
(2,416.67)
0.00
0.00%
54320
Rural Fire Protection
(156,000.00)
156,000.00
100.00%
(13,000.00)
78,000.00
600.00%
54410
Civil Defense
(250,592.00)
119,860.65
47.83%
(20,882.67)
18,170.58
87.01%
54610
County Coroner/Medical Examiner
(61,500.00)
7,375.00
11.99%
(5,125.00)
2,750.00
53.66%
55110
Local Health Center
(60,601.00)
15,844.90
26.15%
(5,050.08)
562.62
11.14%
55130
Ambulance/Emergency Medical
(3,214,796.00)
1,705,350.35
53.05%
(267,899.67)
197,225.80
73.62%
55170
Alcohol And Drug Programs
(23,158.00)
12,851.40
55.49%
(1,929.83)
1,062.10
55.04%
55190
Other Local Health Services
(259,950.00)
141,697.21
54.51%
(21,662.50)
17,858.54
82.44%
55900
Other Public Health And Welfare
(5,000.00)
0.00
0.00%
(416.67)
0.00
0.00%
56500
Libraries
(271,180.00)
152,364.38
56.19%
(22,598.33)
16,695.68
73.88%
56700
Parks And Fair Boards
(3,000.00)
0.00
0.00%
(250.00)
0.00
0.00%
57100
Agricultural Extension Service
(67,516.00)
13,119.85
19.43%
(5,626.33)
80.00
1.42%
57500
Soil Conservation
(41,758.00)
18,764.88
44.94%
(3,479.83)
2,519.84
72.41%
58110
Tourism
(38,162.00)
38,162.00
100.00%
(3,180.17)
0.00
0.00%
58190
Other Economic And Community
(86,681.00)
44,431.30
51,26%
(7,223.42)
5,660.08
78.36%
58300
Veteran's Services
(46,749.00)
15,122.25
32.35%
(3,895.75)
(2,800.00)
-71.87%
58400
Other Charges
(960,000.00)
790,114.68
82.30%
(80,000.00)
20,247.31
25.31%
58600
Employee Benefits
(4,544,000.00)
2,982,989.68
65.65%
(378,666.67)
330,386.13
87.25%
58841
American Rescue Plan Act Grant A.
(176,253.06)
58,939.49
33.44%
(14,687.76)
0.00
0.00%
58842
American Rescue Plan Act Grant B.
(78,000.00)
0.00
0.00%
(6,500.00)
0.00
0.00%
58900
Miscellaneous
(164,693.00)
113,896.46
69.16%
(13,724.42)
50,050.00
364.68%
99100
Transfers Out
(365,000.00)
248,125.00
67.98%
(30,416.67)
0.00
0.00%
Total
Expenditures
(21,322,230.21)
12,346,500.08
57.90%
(1,776,852.52)
1,523,467.64
85.74%
Total
101
General
(1,345,834.16)
296,570.18
22.04%
(112,152.85)
92,204.33
82.21%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 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
2,000.00
(3,296.50)
164.83%
166.67
0.00
0.00%
42340
Drug Control Fines
18,000.00
(16,480.91)
91.56%
1,500.00
(2,055.80)
137.05%
42910
Proceeds From Confiscated Property
45,000.00
(27,416.00)
60.92%
3,750.00
0.00
0.00%
44540
Sale Of Property
0.00
(27,522.21)
0.00%
0.00
0.00
0.00%
Total
Revenues
65,000.00
(74,715.62)
114.95%
5,416.67
(2,055.80)
37.95%
Expenditures
54110
Sheriff's Department
(121,410.00)
95,770.09
78.88%
(10,117.50)
2,772.66
27.40%
Total
Expenditures
(121,410.00)
95,770.09
78.88%
(10,117.50)
2,772.66
27,40%
Total
122
Drug Control
(56,410.00)
21,054.47
37.32%
(4,700.83)
716.86
15.25%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 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 Fadilities/Development Tax
310,000.00
(169,796.00)
54.77%
25,833.33
(11,303.00)
43.75%
Total
Revenues
310,000.00
(169,796.00)
54.77%
25,833.33
(11,303.00)
43.75%
Expenditures
51730
Building
(3,500.00)
1,768.07
50.52%
(291.67)
113.03
38.75%
99100
Transfers Out
(400,000.00)
0.00
0.00%
(33,333.33)
0.00
0.00%
Total
Expenditures
(403,500.00)
1,768.07
0.44%
(33,625.00)
113.03
0.34%
Total
125
Adequate Facilities/Development Tax
(93,500.00)
(168,027.93)
-179,71%
(7,791.67)
(11,189.97)
-143.61%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 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
(1,340,546.79)
545,280.97
40.68%
(111,712.23)
279,525.13
250.22%
Total
Expenditures
(1,340,546.79)
545,280.97
40.68%
(111,712.23)
279,525.13
250.22%
Total
127
American Rescue Plan Act
(1,340,546.79)
545,280.97
40,68%
(111,712.23)
279,525.13
250.22%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 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
320,000.00
(181,465.91)
56.71%
26,656.67
(20,090.60)
75.34%
40120
Trustee's Collections Prior Year
12,930.00
(3,869.66)
29.93%
1,077.50
(149.18)
13.85%
40125
Trustee's Collections - Bankruptcy
0.00
(4.21)
0.00%
0.00
(0.79)
0.00%
40130
Cir Clk/Clk & Master Collections-Pr Yr
7,000.00
(1,569.86)
22.43%
583.33
(148.75)
25.50%
40140
Interest And Penalty
2,260.00
(399.97)
17.70%
188.33
(23.91)
12.70%
40161
Payments In Lieu of Taxes - T. V.A.
350.00
(168.49)
48.14%
29.17
(24.07)
82.53%
40270
Business Tax
4,800.00
(1,112.98)
23.19%
400.00
(391.77)
97.94%
40280
Mineral Severance Tax
85,000.00
(42,491.82)
49.99%
7,083.33
(18,998.42)
268.21%
43102
Other Employee Benefit
0.00
(723.55)
0.00%
0.00
(636.97)
0.00%
43380
Vending Machine Collections
2,600.00
(297.07)
11.43%
216.67
0.00
0.00%
44145
Safe of Recycled Materials
5,500.00
(481.25)
8.75%
458.33
0.00
0.00%
44170
Miscellaneous Refunds
0.00
(3,366.17)
0.00%
0.00
0.00
0.00%
44530
Sale of Equipment
100,000.00
0.00
0.00%
8,333.33
0.00
0.00%
45410
Bridge Program
2,000,000.00
0.00
0.00%
166,666.67
0.00
0.00%
45420
State Ald Program
270,000.00
(294,381.25)
109.03%
22,500.00
0.00
0.00%
46851
State Revenue Sharing -T.V.A.
22,000.00
(11,433.56)
51.97%
1,833.33
(5,716.78)
311.82%
46920
Gasoline And Motor Fuel Tax
2,921,925.00
(1,416,748.89)
48.49%
243,493.75
(227,194.80)
93.31%
46925
Hybrid/Electric Vehicle Registration
30,000.00
(20,640.42)
68.80%
2,500.00
(2,477.29)
99.09%
46930
Petroleum Special Tax
19,140.00
(8,257.45)
43.14%
1,595.00
(1,376.24)
86.28%
47230
Disaster Relief
400,000.00
0.00
0.00%
33,333.33
0.00
0.00%
47590
Other Federal Through State
0.00
(17,345.80)
0.00%
0.00
0.00
0.00%
47990
Other Direct Federal Revenue
500,000.00
(38,714.78)
7.74%
41,666.67
(18,694.40)
44.87%
49800
Transfers In
40,000.00
0.00
0.00%
3,333.33
0.00
0.00%
Total
Revenues
6,743,505.00
(2,043,473.09)
30.30%
561,958.75
(295,923.97)
52.66%
Expenditures
61000
Administration
(339,465.00)
170,919.32
50.35%
(28,288.75)
21,858.04
77.27%
62000
Highway And Bridge Maintenance
(2,679,527.00)
978,071.95
36.50%
(223,293.92)
112,723.81
50.48%
63100
Operation And Maintenance of
(598,730.00)
295,622.79
49.37%
(49,894.17)
46,785.05
93.77%
65000
Other Charges
(148,500.00)
119,404.32
80.41%
(12,375.00)
4,757.25
38.44%
66000
Employee Benefits
(1,346,955.00)
581,111.58
43.14%
(112,246.25)
93,466.11
83,27%
68000
Capital Outlay
(1,500,500.00)
358,677.91
23.90%
(125,041.67)
2,540.00
2.03%
99100
Transfers Out
(143,157.00)
0.00
0.00%
(11,929.75)
0.00
0.00%
Total
Expenditures
(6,756,834.00)
2,503,807.87
37.06%
(563,069.50)
282,130.26
50.11%
Total
131
Highway/Public Works
(13,329.00)
460,334.78
3,453,63%
(1,110.75)
(13,793.71)
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 2026
Page 9 of 17
141
General Purpose School
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
40110
Current Property Tax
2,773,333.00
(1,572,736.73)
56.71%
231,111.08
(174,120.93)
75.34%
40120
Trustee's Collections Prior Year
75,000.00
(37,406.98)
49.88%
6,250.00
(1,442.19)
23.08%
40125
Trustee's Collections Bankruptcy
500.00
(37.25)
7.45%
41.67
(6.85)
16,44%
40130
Cir Clk/Clk & Master Collections-Pr Yr
40,000.00
(15,175.63)
37.94%
3,333.33
(1,437.98)
43.14%
40140
Interest And Penalty
15,000.00
(3,867.94)
25.79%
1,250.00
(231.10)
18.49%
40161
Payments In Lieu or Taxes T. V.A.
3,500.00
(1,460.14)
41.72%
291.67
(208.59)
71.52%
40162
Payments In Lieu Of Taxes-Local
6,000.00
(6,000.00)
100.00%
500.00
(6,000.00)
1,200.00%
40210
Local Option Sales Tax
2,975,000.00
(1,804,374.60)
60.65%
247,916.67
(299,349.40)
120.75%
40270
Business Tax
45,000.00
(9,646.12)
21.44%
3,750.00
(3,395.43)
90.54%
41110
Marriage Licenses
1,300.00
(845.50)
65.04%
108.33
(85.50)
78.92%
43570
Receipts From Individual Schools
30,000.00
(6,318.33)
21.06%
2,500.00
(3,068.33)
122.73%
43582
Community Service Fees - Adults
200.00
(5.00)
2.50%
16.67
0.00
0.00%
44120
Lease/Rentals/PPP
7,500.00
(420.00)
5.60%
625.00
0.00
0,00%
44170
Miscellaneous Refunds
30,000.00
(30,614.84)
102.05%
2,500.00
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
(360.00)
12.00%
250.00
0.00
0.00%
44570
Contributions & Gifts
20,000.00
(19,025.00)
95.13%
1,666.67
(1,500.00)
90.00%
44990
Other Local Revenues
30,000.00
0.00
0.00%
2,500.00
0.00
0.00%
46175
On-Behalf Contributions For OPEB
40,000.00
0.00
0.00%
3,333.33
0.00
0.00%
46510
Tennessee Investment in Student
25,081,234.00
(15,320,578.23)
61.08%
2,090,102.83
(2,503,823.70)
119.79%
46515
Early Childhood Education
445,000.00
(179,526.02)
40.34%
37,083.33
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
818,936.60
(578,936.60)
70.69%
68,244.72
0.00
0.00%
46610
Career Ladder Program
37,500.00
(18,644.38)
49.72%
3,125.00
0.00
0.00%
46790
Other Vocational
1,543,701.67
(66,580.74)
4.31%
128,641.81
(58,143.62)
45.20%
46851
State Revenue Sharing -T.V.A.
220,000.00
(99,092.62)
45.04%
18,333.33
(49,546.31)
270.25%
46980
Other State Grants
0.00
0.00
0.00%
0.00
0.00
0.00%
46990
Other State Revenues
100,000.00
(144,527.03)
144.53%
8,333.33
(24,087.83)
289.05%
47640
Rotc Reimbursement
65,000.00
(27,592.72)
42.45%
5,416.67
(6,898.18)
127.35%
48990
Other
4,000.00
(34,758.90)
868.97%
333.33
0.00
0.00%
49700
Insurance Recovery
0.00
(3,119.75)
0.00%
0.00
(3,119.75)
0.00%
49800
Transfers In
10,000.00
0.00
0.00%
833.33
0.00
0.00%
Total
Revenues
34,467,705.27
(19,981,651.05)
57.97%
2,872,308.77
(3,136,465.69)
109,20%
Expenditures
71100
Regular Instruction Program
(17,370,800.60)
9,676,965.24
55.71%
(1,447,566.72)
1,423,116.20
98.31%
71150
Alternative Instruction Program
(317,021.00)
102,433.14
32.31%
(26,418.42)
21,455.72
81.22%
Template Name: LGC Summary
Hickman County Finance
Useri
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 2026
Page 10 of 17
141
General Purpose School
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
71200
Special Education Program
(3,672,408.00)
1,606,698.97
43.75%
(306,034.00)
274,623.71
89.74%
71300
Career and Technical Education
(1,916,634,81)
519,060.12
27.08%
(159,719.57)
77,094.33
48.27%
72110
Attendance
(225,221.00)
88,825.20
39.44%
(18,768.42)
11,405.26
60.77%
72120
Health Services
(970,868.99)
412,988.93
42.54%
(80,905.75)
63,315.29
78.26%
72130
Other Student Support
(1,249,822.00)
565,560.36
45.25%
(104,151.83)
86,355.89
82.91%
72210
Regular Instruction Program
(1,709,956.00)
691,202.98
40.42%
(142,496.33)
115,417.30
81.00%
72220
Special Education Program
(564,492.00)
248,105.20
43.95%
(47,041.00)
40,848.53
86.84%
72230
Career and Technical Education
(221,945.22)
89,511.12
40.33%
(18,495.44)
12,294.14
66.47%
72250
Technology
(559,224.00)
332,817.84
59.51%
(46,602.00)
16,288.49
34.95%
72290
Other Programs
(35,000.00)
30,497.82
87,14%
(2,916.67)
0.00
0.00%
72310
Board or Education
(697,742.00)
464,038.79
66.51%
(58,145.17)
13,752.13
23.65%
72320
Director of Schools
(338,617.00)
153,270.70
45.26%
(28,218.08)
11,672.70
41.37%
72410
Office Of The Principal
(2,116,218.00)
923,506.41
43.64%
(176,351.50)
139,181.86
78.92%
72510
Fiscal Services
(50,000.00)
0.00
0.00%
(4,166.67)
0.00
0.00%
72610
Operation or Plant
(2,704,798.00)
1,615,650.03
59.73%
(225,399.83)
186,243.11
82.63%
72620
Maintenance or Plant
(1,381,503.00)
803,911.12
58.19%
(115,125.25)
19,844.84
17.24%
72710
Transportation
(2,006,898.00)
943,956.57
47.04%
(167,241.50)
138,278.69
82.68%
72810
Central And Other
(318,544.00)
69,232.86
21.73%
(26,545.33)
1,857.11
7.00%
73100
Food Service
(46,696.00)
0.00
0.00%
(3,891.33)
0.00
0.00%
73300
Community Services
(114,189.00)
43,713.88
38.28%
(9,515.75)
6,649.15
69.88%
73400
Early Childhood Education
(535,338.00)
227,210.37
42.44%
(44,611.50)
36,085.97
80.89%
76100
Regular Capital Outlay
(1,623,892.64)
435,994.20
26.85%
(135,324.39)
92,425.02
68.30%
Total
Expenditures
(40,747,829.26)
20,045,152.85
49.19%
(3,395,652.44)
2,788,206.44
82.11%
Total
141
General Purpose School
(6,280,123.99)
63,501.80
1.01%
(523,343.67)
(348,259.25)
-66.55%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 2026
Page 11 of 17
142
School Federal Projects
Year-To-Date
Month-To-Date
Estimate
Description
Budget Estimate
Account
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
44170
Miscellaneous Refunds
0.00
0.00
0.00%
0.00
0.00
0.00%
47131
Vocational Educ Basic Grants To
120,564.65
(35,521.58)
29.46%
10,047.05
0.00
0.00%
47141
Title 1 Grants To Local Educ Agencies
1,305,024.91
(420,247.58)
32.20%
108,752.08
0.00
0.00%
47143
Special Education - Grants To States
1,085,813.68
(349,011.26)
32.14%
90,484.47
(61,826.14)
68.33%
47145
Special Education Preschool Grants
53,018.44
(9,776.05)
18.44%
4,418.20
0.00
0.00%
47146
English Language Acquisition Grants
0.00
(35,776.33)
0.00%
0.00
0.00
0.00%
47148
Rural Education
84,010.08
(24,555.14)
29.23%
7,000.84
0.00
0.00%
47189
Elsenhower Prof Development State
238,626.68
(41,715.05)
17.48%
19,885.56
0.00
0.00%
47309
COVID-19 Grant D
0.00
0.00
0.00%
0.00
0.00
0.00%
47401
American Rescue Plan Act Grant #1
0.00
0.00
0.00%
0.00
0.00
0.00%
47590
Other Federal Through State
136,548.80
0.00
0.00%
11,379.07
0.00
0.00%
Total
Revenues
3,023,607.24
(916,602.99)
30.31%
251,967.27
(61,826.14)
24.54%
Expenditures
71100
Regular Instruction Program
(875,779.05)
381,864.35
43.60%
(72,981.59)
68,890.76
94.39%
71200
Special Education Program
(814,441.23)
295,280.23
36,26%
(67,870.10)
48,716.46
71.78%
71300
Career and Technical Education
(102,677.25)
37,158.15
36.19%
(8,556.44)
2,813.13
32.88%
Other Student Support
(31,118.79)
11,708.70
37.63%
(2,593.23)
312.00
12.03%
72130
72210
Regular Instruction Program
(860,879.28)
308,215.99
35.80%
(71,739.94)
36,205.98
50.47%
72220
Special Education Program
(306,890.89)
127,423.31
41.52%
(25,574.24)
20,279.77
79.30%
72230
Career and Technical Education
(5,540.17)
339.29
6.12%
(461.68)
0.00
0.00%
72710
Transportation
(26,280.58)
6,160.00
23.44%
(2,190.05)
980.00
44.75%
Total
Expenditures
(3,023,607.24)
1,158,150.02
38.63%
(251,967.27)
178,198.10
70.72%
Total
142
School Federal Projects
0.00
251,547.03
100.00%
0.00
116,371.96
0.00%
Template Name: LGC Summary
Hickman County Finance
Useri
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 2026
Page 12 of 17
143
Central Cafeterla
Year-To-Date
Month-To-Date
Estimate
Account
Description
Budget Estimate
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
43521
Lunch Payments Children
0,00
(442.65)
0.00%
0.00
0.00
0.00%
43522
Lunch Payments Adults
22,000.00
(12,270.29)
55,77%
1,833.33
0.00
0.00%
43523
Income From Breakfast
2,500.00
(2,099.88)
84.00%
208.33
0.00
0.00%
43525
A La Carte Sales
265,000.00
(105,494.03)
39.81%
22,083.33
0.00
0.00%
43570
Receipts From Individual Schools
0.00
(19,129.53)
0.00%
0.00
(19,129.53)
0.00%
44110
Investment Income
1,000.00
(91.11)
9.11%
83.33
(9.76)
11.71%
44170
Miscellaneous Refunds
0.00
0.00
0.00%
0.00
0.00
0.00%
47111
USDA School Lunch Program
1,800,000.00
(938,684.68)
52.15%
150,000.00
(132,055.34)
88.04%
47113
Breakfast
750,000.00
(334,855.54)
44.65%
62,500.00
(38,040.24)
60.86%
47114
USDA Other
0.00
(4,862.34)
0.00%
0.00
(623.70)
0.00%
Total
Revenues
2,840,500.00
(1,417,930.05)
49.92%
236,708.33
(189,858.57)
80.21%
Expenditures
73100
Food Service
(2,957,934,00)
2,009,493.05
67.94%
(246,494.50)
4,441.84
1.80%
Total
Expenditures
(2,957,934.00)
2,009,493.05
57.94%
(246,494.50)
4,441.84
1.80%
Total
143
Central Cafeteria
(117,434.00)
591,563.00
503.74%
(9,786.17)
(185,416.73)
-
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 2026
Page 13 of 17
151
General Debt Service
Year-To-Date
Month-To-Date
Estimate
Description
Budget Estimate
Account
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
40120
Trustee's Collections Prior Year
0.00
(0.21)
0.00%
0.00
0.00
0.00%
40130
Cir Clk/Clk & Master Collections-Pr Yr
0.00
0.00
0.00%
0.00
0.00
0.00%
40210
Local Option Sales Tax
0.00
(28,213.49)
0.00%
0.00
0.00
0.00%
40240
Wheel Tax
885,000.00
(414,339.04)
45.82%
73,750.00
(63,685.16)
86.35%
44110
Investment Income
750,000.00
(386,586.77)
51.54%
62,500.00
(45,765.23)
73.22%
49800
Transfers In
583,157.00
0.00
0.00%
48,596.42
0.00
0.00%
Total
Revenues
2,218,157.00
(829,139.51)
37.38%
184,846.42
(109,451.39)
59.21%
Expenditures
82110
General Government
(622,519.00)
71,847.82
11.54%
(51,876.58)
0.00
0,00%
82120
Highways And Streets
(172,400.00)
40,300.00
23.38%
(14,366.67)
0.00
0.00%
82130
Education
(1,450,000.00)
278,000.00
19.17%
(120,833.33)
0.00
0.00%
82210
General Government
(137,131.00)
61,469.38
44.83%
(11,427.58)
1,123.75
9.83%
82220
Highways And Streets
(24,819.00)
12,645.90
50.95%
(2,068,25)
0.00
0.00%
82230
Education
(311,636.00)
108,001.33
34.66%
(25,969.67)
2,655.84
10.23%
82310
General Government
(46,499.00)
15,096.75
32.47%
(3,874,92)
1,966.11
50.74%
82330
Education
(32,959.00)
20,473.80
62.12%
(2,746.58)
2,783.94
101.36%
Total
Expenditures
(2,797,963.00)
607,834.98
21.72%
(233,163.58)
8,529.64
3.66%
Total
151
General Debt Service
(579,806.00)
(221,304.53)
-38.17%
(48,317.17)
(100,921.75)
-208.87%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 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
47590
Other Federal Through State
540,000.00
(166,982.00)
30.92%
45,000.00
(12,400.00)
27.56%
49800
Transfers In
250,000.00
(248,125.00)
99.25%
20,833.33
0.00
0.00%
Total Revenues
790,000.00
(415,107.00)
52.55%
65,833.33
(12,400.00)
18.84%
Expenditures
91110
General Administration Projects
(540,000.00)
166,982.00
30.92%
(45,000.00)
12,400.00
27.56%
91200
Highway & Street Capital Projects
(250,000.00)
248,125.00
99.25%
(20,833.33)
0.00
0.00%
Total
Expenditures
(790,000.00)
415,107.00
52.55%
(65,833.33)
12,400.00
18.84%
Total
171
General Capital Projects
0.00
0.00
100.00%
0.00
0.00
0.00%
Template Name: LGC Summary
Hickman County Finance
Useri
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 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
280,000.00
(216,955.00)
77.48%
23,333.33
(24,659.25)
105.68%
43107
Residential Waste Collection Charge
135,000.00
(81,645,11)
60.48%
11,250.00
(4,415.25)
39.25%
43110
Tipping Fees
62,000.00
(46,417.10)
74.87%
5,166.67
(2,712.00)
52.49%
43114
Solid Waste Disposal Fee
870,000.00
(854,032.60)
98.16%
72,500.00
(8,145.00)
11.23%
43116
Surcharge-Waste Tire Disposal
12,000.00
(7,357.75)
61.31%
1,000.00
0.00
0.00%
44110
Investment Income
30,000.00
(17,092.68)
56.98%
2,500.00
(1,917.43)
76.70%
44120
Lease/Rentals/PPP
53,000.00
(12,956.91)
24.45%
4,416.67
(564.60)
12.78%
44145
Sale of Recycled Materials
150,000.00
(93,058.64)
62.04%
12,500.00
(9,968.27)
79.75%
44540
Sale Of Property
0.00
(6,616.00)
0.00%
0.00
0.00
0.00%
45170
Solid Waste Grants
0.00
0.00
0.00%
0.00
0.00
0.00%
46430
Litter Program
49,300.00
(11,636.75)
23.60%
4,108.33
0.00
0,00%
48140
Contracted Services
255,000.00
(124,899.42)
48.98%
21,250.00
0.00
0.00%
Total
Revenues
1,896,300.00
(1,472,667.96)
77.66%
158,025.00
(52,381.80)
33.15%
Expenditures
55710
Sanitation Management
(2,311,073.00)
1,222,892.09
52.91%
(192,589.42)
121,321.37
62.99%
64000
Litter And Trash Collection
(49,300.00)
30,285.76
61.43%
(4,108.33)
2,186.81
53.23%
91140
Public Health And Welfare Projects
(424,676.96)
403,937.00
95.12%
(35,389.75)
0.00
0.00%
Total
Expenditures
(2,785,049.96)
1,657,114.85
59.50%
(232,087.50)
123,508.18
53.22%
Total
207
Sold Waste Disposal
(888,749.96)
184,446.89
20.75%
(74,062.50)
71,126.38
96.04%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 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
(2,751,722.24)
0.00%
0.00
(360,000.00)
0.00%
44110
Investment Income
0.00
(10.23)
0.00%
0.00
(1.79)
0.00%
Total
Revenues
0.00
(2,751,732.47)
100.00%
0.00
(360,001.79)
0.00%
Expenditures
58600
Employee Benefits
0.00
2,450,545.81
0.00%
0.00
231,914.85
0.00%
Total
Expenditures
0.00
2,450,545.81
100.00%
0.00
231,914.85
0.00%
Total
263
Self-Insurance
0.00
(301,186.66)
100.00%
0.00
(128,086.94)
0.00%
Template Name: LGC Summary
Hickman County Finance
User:
Crystal Fitzgerald
Created by:
LGC
Summary Financial Statement
Date/Time:
2/4/2026 12:09 PM
January 2026
Page 17 of 17
362
Other Special Revenues
Year-To-Date
Month-To-Date
Estimate
Description
Budget Estimate
Account
Actual
% of Budget
Avg/Mth
Actual
% of Avg
Revenues
44110
Investment Income
0.00
(54,551.30)
0.00%
0.00
(3,825.34)
0.00%
Total
Revenues
0.00
(54,551.30)
100.00%
0.00
(3,825,34)
0.00%
Expenditures
55900
Other Public Health And Welfare
0.00
7,655.92
0.00%
0.00
0.00
0.00%
Total
Expenditures
0.00
7,655.92
100.00%
0.00
0.00
0.00%
Total
362
Other Special Revenues
0.00
(46,895.38)
100.00%
0.00
(3,825.34)
0,00%

## Table 1

| Acct # | Description | Debit | Credit |
| --- | --- | --- | --- |
| 101-49700 | Insurance Recovery | $17,764.85 |  |
| 101-54110-338 | Maintenance and Repair-Vehicles |  | $17,764.85 |

## Table 2

| Acct # | Description | Debit | Credit |
| --- | --- | --- | --- |
| 101-54110-524-SROG | Inservice Training-SRO Grant | $3,351.00 |  |
| 101-54110-355-SROG | Travel-SRO Grant |  | $3,351.00 |
| 101-54110-307 | Communications | $2,500.00 |  |
| 101-54110-412 | Diesel |  | $2,500.00 |
| TOTAL |  | **$23,615.85** | $23,615.85 |

## Table 3

| Acct # | Description | Debit | Credit |
| --- | --- | --- | --- |
| 141-46790 | Other Vocational | $58,143.62 |  |
| 141-71300-599 | Other Charges |  | $58,143.62 |
| TOTAL |  | **$58,143.62** | $58,143.62 |

## Table 4

| Maintenance Request Forms/Email | 15 |
| --- | --- |
| Text Message | 6 |
| Phone Call | 10 |
| In Person | 3 |

## Table 5

| Mechanical/Misc. | 15 |
| --- | --- |
| Electrical/HVAC | 13 |
| Plumbing | 5 |

## Table 6

| Jail | 19 |
| --- | --- |
|  |  |
|  |  |
|  |  |

## Table 7

| Employee | Director | Maint. Personnel | Custodian | Part Time Custodian |
| --- | --- | --- | --- | --- |
| Beginning P.T.O. Balance | 129:30 | 101:33 | 144:30 | 0 |
| Accrued P.T.O. | 0 | 0 | 0 | 0 |
| Used P.T.O. | 0 | 1 | 8 | 0 |
| Ending P.T.O. Balance | 129:30 | 100:33 | 136:30 | 0 |
| Beginning Comp. Balance |  | 0:41 | 0 | 0 |
| Accrued Comp. |  | 0:22 | 0 | 0 |
| Used Comp. |  | 0 | 0 | 0 |
| Ending Comp. Balance |  | 1:03 | 0 | 0 |

## Table 8

| Truck/Equipment | Mileage/hours | Notes |
| --- | --- | --- |
| 2015 Ford F-150 | 192,312 miles |  |
| 2011 Chevy 2500 | 219,780 miles |  |
| Kubota L2501 tractor | 93.0 hours |  |

## Table 9

| 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. | Free free WIFI on public square and Ag Pavilion considered by state as one project so both approved. | $100K approved! Planning meeting with partners to be set In March. Date pushed back allowing MLEC time to handle Storm Fern restoration priorities. |
| Three Star Certification | 2-year distinction that opens communities to special, no-malch-required grant funding opportunities for projects that align with community goals | Applied for $75K Round 1 3star funding supporting launch of Entrepreneurship Program. Reapplied for $50K Round 2 3star funding supporting continued efforts around Land Use Planning efforts. Also requested $10K to start plans for East End Farmers Market. | NEWI $50K application was declined in Nov but we reapplied in Dec after discussion with State. Reapplication has been denied Discussionwith State/to revleyothet options NEWI $10K application for initial planning for East End Farmer's Market. Application has been denied! Discussion about other options upcoming |
| Community Development Block Grant (CDBG) | Community projects to impact low to moderate income residents | Reapproaching new block grant for lower amount $375K ($75K 3star matching funds) | Reapproaching grant with new language for higher potential of approval. |
| TDEC Brownfield Redevelopment Area Grant (BRAG) | $20K Awarded to clean up distressed properties for county use | Funds in house, only to be used for site ID and not remediation/cleanup efforts | Learned the S20Khas/already been used bySCTDDtoidentifysitesinourcountyfor dsueqid effort |

## Table 10

| Accurate Energetics PILOT | $567K in Incentives ends 2025 | Completed | Property Assessor finalized local tax documents complete with signatures from County IDB officers. |
| --- | --- | --- | --- |
| Accurate Energetics ECD Grant | $600K 5 year Jobs Grant ends Dec 2025 | Completed. Final report sent to state. Did not reach full goal and will owe back $300K | TNECD now working with AES on final report and clawback process. |
| Agrana PILOT | Approx $57K in annual incentives 2025- 2030 | Completed | Property Assessor satisfied with paperwork |

## Table 11

|  |  |  | January 2026 |  |  |  | Page 1 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | 11,093,332.00 | (6,290,933.84) | 56.71% | 924,444.33 | (696,481.35) | 75.34% |
| 40120 | Trustee's Collections Prior Year | 200,000.00 | (124,472.17) | 62.24% | 16,665.67 | (4,798.96) | 28.79% |
| 40125 | Trustee's Collections Bankruptcy | 400.00 | (143.74) | 35.94% | 33.33 | (27.41) | 82.23% |
| 40130 | Cir Clk/Ck & Master Collections-Pr Yr | 100,000.00 | (50,498.18) | 50.50% | 8,333.33 | (4,784.99) | 57.42% |
| 40140 | Interest And Penalty | 40,000.00 | (12,871.09) | 32.18% | 3,333.33 | (768.99) | 23.07% |
| 40161 | Payments In Lieu of Taxes - T. V. A. | 9,600.00 | (5,840.67) | 60.84% | 800.00 | (834,38) | 104.30% |
| 40162 | Payments In Ueu of Taxes-Local | 43,000.00 | (18,892.76) | 43.94% | 3,583.33 | (18,892.76) | 527.24% |
| 40163 | Payments In Ueu of Taxes - Other | 4,000.00 | 0.00 | 0.00% | 333.33 | 0.00 | 0.00% |
| 40210 | Local Option Sales Tax | 2,100,000.00 | (1,228,922.64) | 58.52% | 175,000.00 | (209,042.80) | 119.45% |
| 40220 | Hotel/Motel Tax | 70,000.00 | (33,286.98) | 47.55% | 5,833.33 | (5,232.57) | 89.70% |
| 40250 | Litigation Tax General | 75,000.00 | (54,636.34) | 72.85% | 6,250.00 | (6,609.09) | 105.75% |
| 40260 | Litigation Tax Special Purpose | 10,000.00 | (7,351.82) | 73.52% | 833.33 | (885.41) | 106.25% |
| 40265 | Jail Building Fee | 75,000.00 | (49,677.10) | 66.24% | 6,250.00 | (5,867.10) | 93.87% |
| 40267 | Litigation Tax-Victim-Offender Medat | 4,000.00 | (3,339.98) | 83.50% | 333.33 | (392.48) | 117.74% |
| 40270 | Business Tax | 140,000.00 | (38,584.45) | 27.56% | 11,666.67 | (13,581.73) | 116.41% |
| 40275 | Mixed Drink Tax | 2,300.00 | (1,168.00) | 50.78% | 191.67 | (153.00) | 79.83% |
| 40320 | Bank Excise Tax | 55,000.00 | 0.00 | 0.00% | 4,583.33 | 0.00 | 0.00% |
| 40330 | Wholesale Beer Tax | 210,000.00 | (108,574.58) | 51.70% | 17,500.00 | (15,008.57) | 85.76% |
| 40390 | Other Statutory Local Taxes | 3,500.00 | (3,066.00) | 87.60% | 291.67 | (219.00) | 75.09% |
| 41140 | Cable TV Franchise | 44,000.00 | (19,893.50) | 45.21% | 3,666.67 | (823.79) | 22.47% |
| 41510 | Beer Permits | 3,200.00 | (2,769.25) | 86.54% | 266.67 | (665.00) | 249.38% |
| 41520 | Building Permits | 112,000.00 | (74,359.13) | 66.39% | 9,333.33 | (5,677.00) | 60.83% |
| 42110 | Fines | 5,500.00 | (9,127.12) | 165.95% | 458.33 | (266.00) | 58.04% |
| 42120 | Officers Costs | 2,200.00 | (2,964.46) | 134.75% | 183.33 | (559.07) | 304.95% |
| 42141 | Drug Court Fees | 400.00 | (678.30) | 169.58% | 33.33 | (13.30) | 39.90% |
| 42150 | Jail Fees | 1,000.00 | (1,111.50) | 111.15% | 83.33 | (205,20) | 246.24% |
| 42180 | DUI Treatment Fines | 1,000.00 | (475.00) | 47.50% | 83.33 | 0.00 | 0.00% |
| 42190 | Data Entry Fee Circuit Court | 400.00 | (2,488.50) | 622.13% | 33.33 | (26.00) | 78.00% |
| 42280 | DUI Treatment Fines | 250.00 | (95.00) | 38.00% | 20.83 | 0.00 | 0,00% |
| 42310 | Fines | 12,000.00 | (5,862.91) | 48.86% | 1,000.00 | (712.50) | 71.25% |
| 42320 | Officers Costs | 35,000.00 | (22,603.11) | 64.58% | 2,916.67 | (2,822.59) | 96.77% |
| 42330 | Games And Fish Fines | 295.00 | (117.00) | 39.66% | 24.58 | 0.00 | 0.00% |
| 42341 | Drug Court Fees | 5,000.00 | (3,876.79) | 77.54% | 416.67 | (298.30) | 71.59% |
| 42350 | Jall Fees | 8,500.00 | (5,952.96) | 70,03% | 708.33 | (314.78) | 44.44% |
| 42380 | DUI Treatment Fines | 4,000.00 | (1,710.00) | 42.75% | 333.33 | (95.00) | 28.50% |
| 42390 | Data Entry Fee - General Sessions | 11,500.00 | (8,288.83) | 72.08% | 958.33 | (864.00) | 90.16% |
| 42410 | Fines | 200.00 | (56.05) | 28.03% | 16.67 | 0.00 | 0.00% |
| 42420 | Officers Costs | 1,000.00 | (1,117.20) | 111.72% | 83.33' | (190.00) | 228.00% |

## Table 12

| 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 | 2,000.00 | (177.00) | 8.85% | 166.67 | (21.00) | 12.60% |
| 42520 | Officers Costs | 0.00 | (46.00) | 0.00% | 0.00 | 0.00 | 0.00% |
| 42530 | Data Entry Fee Chancery Court | 2,500.00 | (1,450.00) | 58.00% | 208.33 | (196.00) | 94,08% |
| 42871 | Courtroom Security Fee | 13,000.00 | (7,632.58) | 58.71% | 1,083.33 | (634.12) | 58.53% |
| 42910 | Proceeds From Confiscated Property | 23,000.00 | (10,428.45) | 45.34% | 1,916.67 | (84.25) | 4.40% |
| 42990 | Other Fines, Forfeitures, And Penalties | 0.00 | (3,562.50) | 0.00% | 0.00 | 0.00 | 0.00% |
| 43102 | Other Employee Benefit | 25,000.00 | (6,943.09) | 27.77% | 2,083.33 | (660.00) | 31.68% |
| 43120 | Patient Charges | 1,000,000.00 | (501,745.81) | 50.17% | 83,333.33 | (57,699.53) | 69.24% |
| 43350 | Copy Fees | 10,200.00 | (8,219.30) | 80.58% | 850.00 | (607.65) | 71.49% |
| 43360 | Library Fees | 1,500.00 | (966.64) | 64.44% | 125.00 | (151.95) | 121.56% |
| 43365 | Archives And Records Management | 14,000.00 | (9,810.52) | 70.08% | 1,166.67 | (1,170.22) | 100.30% |
| 43370 | Telephone Commissions | 50,000.00 | (47,659.88) | 79.43% | 5,000.00 | 0.00 | 0.00% |
| 43383 | Additional Fees Titling and | 18,000.00 | (10,062.00) | 55.90% | 1,500.00 | (1,503.00) | 100.20% |
| 43392 | Data Processing Fee -Register | 12,100.00 | (5,354.00) | 44.25% | 1,008.33 | (986.00) | 97.79% |
| 43393 | Sheriff Department Computer Fees | 2,000.00 | (1,174,19) | 58.71% | 166.67 | (159.60) | 95.76% |
| 43394 | Data Processing Fee Sheriff | 100.00 | (45.60) | 45.60% | 8.33 | (7.60) | 91.20% |
| 43395 | Sexual Offender Registration Fee- | 5,500.00 | (1,550.00) | 28.18% | 458.33 | 0.00 | 0.00% |
| 43396 | Data Processing Fee County Clerk | 845.00 | (393.00) | 46.51% | 70.42 | (72.00) | 102.25% |
| 43399 | Vehicle Insurance Coverage and | 4,100.00 | (1,845.00) | 45.00% | 341.67 | (355.00) | 103.90% |
| 44110 | Investment Income | 2,000.00 | (1,491.13) | 74.56% | 166.67 | (742.29) | 445.37% |
| 44120 | Lease/Rentals/PPP | 24,000.00 | (14,603.46) | 60.85% | 2,000.00 | (1,214.20) | 60,71% |
| 44131 | Commissary Sales | 39,000.00 | (15,867.77) | 40.69% | 3,250.00 | 0.00 | 0.00% |
| 44170 | Miscellaneous Refunds | 12,000.00 | (52,238.31) | 435.32% | 1,000.00 | 2,114.94 | -211.49% |
| 44540 | Safe of Property | 270,000.00 | (1,125,322.99) | 416.79% | 22,500.00 | 0.00 | 0.00% |
| 44570 | Contributions & Gifts | 1,000.00 | (395.95) | 39.70% | 83.33 | (134,40) | 161.28% |
| 44990 | Other Local Revenues | 1,500.00 | (1,504.80) | 100.32% | 125.00 | 0.00 | 0.00% |
| 45510 | County Clerk | 270,000.00 | (134,984.73) | 49.99% | 22,500.00 | (19,940.87) | 88.63% |
| 45520 | Circuit Court Clerk | 20,000.00 | (22,553.29) | 112.77% | 1,666.67 | (2,857.55) | 171.45% |
| 45540 | General Sessions Court Clerk | 180,000.00 | (112,493.52) | 62.50% | 15,000.00 | (13,287.49) | 88.58% |
| 45550 | Clerk And Master | 80,000.00 | (40,105.49) | 50.13% | 6,666.67 | (5,397.64) | 80.96% |
| 45560 | Juventle Court Clerk | 6,000.00 | (3,732.15) | 62.20% | 500.00 | (462.40) | 92.48% |
| 45580 | Register | 150,000.00 | (83,265.03) | 55.51% | 12,500.00 | (15,226.01) | 121.81% |
| 45590 | Sheriff | 20,000.00 | (15,037.24) | 75.19% | 1,665.67 | 0.00 | 0.00% |
| 45610 | Trustee | 490,000.00 | (288,350.27) | 58.85% | 40,833.33 | (36,723.91) | 89.94% |
| 45110 | Juventle Services Program | 109,000.00 | (4,500.00) | 4.13% | 9,083.33 | (4,500.00) | 49.54% |
| 46210 | Law Enforcement Training Programs | 29,600.00 | (4,000.00) | 13.51% | 2,466.67 | (4,000.00) | 162.16% |
| 46240 | School Resource Officer Grants | 375,000.00 | (375,000.00) | 100.00% | 31,250.00 | 0.00 | 0.00% |
| 46290 | Other Public Safety Grants | 196,069.00 | (10,869.00) | 5.54% | 16,339.08 | 0.00 | 0.00% |
| 46310 | Health Department Programs | 368,220.00 | (106,914.69) | 29.04% | 30,685.00 | (35,949.63) | 117.16% |

## Table 13

| Template Name: Created by: | LGC Summary LGC | Summary | Hickman County Finance Financial Statement January 2026 |  | User: Date/Time: | Crystal 2/4/2026 | Fitzgerald 12:09 PM Page 3 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | 700.00 | (506.30) | 72.33% | 58.33 | 0.00 | 0.0095 |
| 46830 | Beer Tax | 19,000.00 | (9,212.27) | 48.49% | 1,583.33 | 0.00 | 0.00% |
| 46835 | Vehicle Certificate or Title Fees | 7,000.00 | (3,623.15) | 51.76% | 583.33 | (565.90) | 97.01% |
| 46840 | Alcoholic Beverage Tax | 95,000.00 | (46,803.00) | 49.27% | 7,916.67 | 0.00 | 0.00% |
| 46851 | State Revenue Sharing -T.V.A. | 674,235.00 | (396,370.00) | 58.79% | 56,185.25 | (198,185.00) | 352.73% |
| 46852 | State Revenue Sharing - | 45,000.00 | (23,249.51) | 51.67% | 3,750.00 | (3,829.04) | 102.11% |
| 46855 | State Shared Sports Gaming Privilege | 40,000.00 | (21,305.27) | 53.26% | 3,333.33 | 0.00 | 0.00% |
| 46915 | Contracted Prisoner Board | 240,000.00 | (76,547.00) | 31.89% | 20,000.00 | 0.00 | 0.00% |
| 46960 | Registrar's Salary Supplement | 15,164.00 | (7,582.00) | 50.00% | 1,263.67 | (3,791.00) | 300.00% |
| 46980 | Other State Grants | 3,000.00 | 0.00 | 0.00% | 250.00 | 0.00 | 0.00% |
| 46990 | Other State Revenues | 8,000.00 | (6,303.52) | 78.79% | 666.67 | (571.05) | 85.66% |
| 47235 | Homeland Security Grants | 89,505.00 | (46,963.36) | 52.47% | 7,458.75 | 0.00 | 0.00% |
| 47406 | American Rescue Plan Act Grant A | 176,253.06 | (113,633.34) | 64.47% | 14,687.76 | 0.00 | 0.00% |
| 47407 | American Rescue Plan Act Grant B | 78,000.00 | 0.00 | 0.00% | 6,500.00 | 0.00 | 0.00% |
| 47590 | Other Federal Through State | 14,098.00 | (11,857.36) | 84.11% | 1,174.83 | (6,813.98) | 580.00% |
| 47990 | Other Direct Federal Revenue | 0.00 | (1,212.50) | 0.00% | 0.00 | 0.00 | 0.00% |
| 48130 | Contributions | 45,000.00 | (805.00) | 1.79% | 3,750.00 | 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 | 45,129.99 | (31,403.68) | 69.58% | 3,760.83 | (17,764.85) | 472.36% |
| 49800 | Transfers In | 35,000.00 | 0.00 | 0.00% | 2,916.67 | 0.00 | 0.00% |
|  | Total Revenues | 19,976,396.05 | (12,049,929.90) | 60.32% | 1,654,699.67 | (1,431,263.31) | 85.98% |
| Expenditures |  |  |  |  |  |  |  |
| 51100 | County Commission | (69,100.00) | 35,457.37 | 51.31% | (5,758.33) | 2,923.44 | 50.77% |
| 51210 | Board or Equalization | (3,500.00) | 0.00 | 0.00% | (291.67) | 0.00 | 0,00% |
| 51220 | Beer Board | (1,000.00) | 29.00 | 290% | (83.33) | 0.00 | 0.00% |
| 51300 | County Mayor/Executive | (164,068.00) | 90,502.97 | 55.16% | (13,672.33) | 12,447.36 | 91.04% |
| 51400 | County Attorney | (50,000.00) | 22,238.09 | 44,48% | (4,166.67) | 1,025.00 | 24,60% |
| 51500 | Election Commission | (245,481.00) | 152,258.14 | 62.02% | (20,456.75) | 17,431.20 | 85.21% |
| 51600 | Register or Deeds | (204,457.20) | 114,812.64 | 56.15% | (17,038.10) | 15,673.26 | 91.99% |
| 51720 | Planning | (261,354.00) | 126,482.88 | 48.40% | (21,779.50) | 12,168.79 | 55.87% |
| 51800 | County Buildings | (445,356.00) | 188,099.95 | 42.24% | (37,113.00) | 18,221.38 | 49.10% |
| 51810 | Other Facilities | (449,700.00) | 212,327.35 | 47.22% | (37,475.00) | 24,860.37 | 66.34% |
| 51900 | Other General Administration | (114,000.00) | 95,685.96 | 83.94% | (9,500.00) | 0.00 | 0.00% |
| 51910 | Preservation or Records | (58,763.00) | 28,255.33 | 48.08% | (4,896.92) | 2,900.46 | 59.23% |
| 52100 | Accounting And Budgeting | (368,563.00) | 221,762.01 | 60.17% | (30,713.58) | 22,940.44 | 74.69% |
| 52300 | Property Assessor's Office | (350,909.00) | 197,028.21 | 56.15% | (29,242.42) | 62,681.18 | 214.35% |

## Table 14

| 101 General |  |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| $2400 | County Trustee's Office | (265,055.60) | 155,520.06 | 58.67% | (22,087.97) | 17,954.51 | 81.29% |
| 52500 | County Clerk's Office | (366,233.00) | 228,168.06 | 62.30% | (30,519.42) | 24,627.68 | 80.70% |
| 53100 | Crcuit Court | (401,785.56) | 241,096.01 | 60.01% | (33,482.13) | 25,236.29 | 75.37% |
| 53300 | General Sessions Court | (265,311.00) | 148,773.98 | 56.08% | (22,109.25) | 19,856.39 | 89.81% |
| 53310 | General Sessions Judge | (4,000.00) | 0.00 | 0.00% | (333.33) | 0.00 | 0.00% |
| 53400 | Chancery Court | (210,631.80) | 118,084.75 | 56.06% | (17,552.65) | 13,226.73 | 75.35% |
| 53500 | Juvenile Court | (100,000.00) | 1,289.98 | 1.29% | (8,333.33) | 1,269.98 | 15,24% |
| 53700 | Judicial Commissioners | (68,313.00) | 36,703.66 | 53.73% | (5,692.75) | 4,537.36 | 79.70% |
| 54110 | Sherlff's Department | (3,699,546.99) | 2,020,577.66 | 54.62% | (308,295.58) | 258,194.46 | 83.75% |
| 54160 | Administration or The Sexual Offender | (20,000.00) | 4,783.20 | 23.92% | (1,666.67) | 0.00 | 0.00% |
| 54210 | Jail | (2,231,513.00) | 1,264,553.34 | 56.67% | (185,959.42) | 226,822.68 | 121.97% |
| 54310 | Fire Prevention And Control | (29,000.00) | 7,000.00 | 24.14% | (2,416.67) | 0.00 | 0.00% |
| 54320 | Rural Fire Protection | (156,000.00) | 156,000.00 | 100.00% | (13,000.00) | 78,000.00 | 600.00% |
| 54410 | Civil Defense | (250,592.00) | 119,860.65 | 47.83% | (20,882.67) | 18,170.58 | 87.01% |
| 54610 | County Coroner/Medical Examiner | (61,500.00) | 7,375.00 | 11.99% | (5,125.00) | 2,750.00 | 53.66% |
| 55110 | Local Health Center | (60,601.00) | 15,844.90 | 26.15% | (5,050.08) | 562.62 | 11.14% |
| 55130 | Ambulance/Emergency Medical | (3,214,796.00) | 1,705,350.35 | 53.05% | (267,899.67) | 197,225.80 | 73.62% |
| 55170 | Alcohol And Drug Programs | (23,158.00) | 12,851.40 | 55.49% | (1,929.83) | 1,062.10 | 55.04% |
| 55190 | Other Local Health Services | (259,950.00) | 141,697.21 | 54.51% | (21,662.50) | 17,858.54 | 82.44% |
| 55900 | Other Public Health And Welfare | (5,000.00) | 0.00 | 0.00% | (416.67) | 0.00 | 0.00% |
| 56500 | Libraries | (271,180.00) | 152,364.38 | 56.19% | (22,598.33) | 16,695.68 | 73.88% |
| 56700 | Parks And Fair Boards | (3,000.00) | 0.00 | 0.00% | (250.00) | 0.00 | 0.00% |
| 57100 | Agricultural Extension Service | (67,516.00) | 13,119.85 | 19.43% | (5,626.33) | 80.00 | 1.42% |
| 57500 | Soil Conservation | (41,758.00) | 18,764.88 | 44.94% | (3,479.83) | 2,519.84 | 72.41% |
| 58110 | Tourism | (38,162.00) | 38,162.00 | 100.00% | (3,180.17) | 0.00 | 0.00% |
| 58190 | Other Economic And Community | (86,681.00) | 44,431.30 | 51,26% | (7,223.42) | 5,660.08 | 78.36% |
| 58300 | Veteran's Services | (46,749.00) | 15,122.25 | 32.35% | (3,895.75) | (2,800.00) | -71.87% |
| 58400 | Other Charges | (960,000.00) | 790,114.68 | 82.30% | (80,000.00) | 20,247.31 | 25.31% |
| 58600 | Employee Benefits | (4,544,000.00) | 2,982,989.68 | 65.65% | (378,666.67) | 330,386.13 | 87.25% |
| 58841 | American Rescue Plan Act Grant A. | (176,253.06) | 58,939.49 | 33.44% | (14,687.76) | 0.00 | 0.00% |
| 58842 | American Rescue Plan Act Grant B. | (78,000.00) | 0.00 | 0.00% | (6,500.00) | 0.00 | 0.00% |
| 58900 | Miscellaneous | (164,693.00) | 113,896.46 | 69.16% | (13,724.42) | 50,050.00 | 364.68% |
| 99100 | Transfers Out | (365,000.00) | 248,125.00 | 67.98% | (30,416.67) | 0.00 | 0.00% |
|  | Total Expenditures | (21,322,230.21) | 12,346,500.08 | 57.90% | (1,776,852.52) | 1,523,467.64 | 85.74% |
| Total 101 | General | (1,345,834.16) | 296,570.18 | 22.04% | (112,152.85) | 92,204.33 | 82.21% |

## Table 15

| Template Name: Created by: | LGC Summary LGC |  | Hickman County Finance Summary Financial Statement January 2026 |  | User: Date/Time: | 2/4/2026 | Crystal Fitzgerald 12:09 PM Page 5 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | 2,000.00 | (3,296.50) | 164.83% | 166.67 | 0.00 | 0.00% |
| 42340 | Drug Control Fines | 18,000.00 | (16,480.91) | 91.56% | 1,500.00 | (2,055.80) | 137.05% |
| 42910 | Proceeds From Confiscated Property | 45,000.00 | (27,416.00) | 60.92% | 3,750.00 | 0.00 | 0.00% |
| 44540 | Sale Of Property | 0.00 | (27,522.21) | 0.00% | 0.00 | 0.00 | 0.00% |
|  | Total Revenues | 65,000.00 | (74,715.62) | 114.95% | 5,416.67 | (2,055.80) | 37.95% |
| Expenditures |  |  |  |  |  |  |  |
| 54110 | Sheriff's Department | (121,410.00) | 95,770.09 | 78.88% | (10,117.50) | 2,772.66 | 27.40% |
|  | Total Expenditures | (121,410.00) | 95,770.09 | 78.88% | (10,117.50) | 2,772.66 | 27,40% |
| Total 122 | Drug Control | (56,410.00) | 21,054.47 | 37.32% | (4,700.83) | 716.86 | 15.25% |

## Table 16

| Template Name: Created by: | LGC Summary LGC |  | Hickman County Finance Summary Financial Statement January 2026 |  | User: Date/Time: | Crystal 2/4/2026 | Fitzgerald 12:09 PM Page 6 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 125 Adequate | Facilities/Development Tax |  | Year-To-Date |  | Estimate | Month-To-Date |  |
| Account | Description | Budget Estimate | Actual | % of Budget | Avg/Mth | Actual | % of Avg |
| Revenues 40285 | Adequate Fadilities/Development Tax | 310,000.00 | (169,796.00) | 54.77% | 25,833.33 | (11,303.00) | 43.75% |
|  | Total Revenues | 310,000.00 | (169,796.00) | 54.77% | 25,833.33 | (11,303.00) | 43.75% |
| Expenditures |  |  |  |  |  |  |  |
| 51730 | Building | (3,500.00) | 1,768.07 | 50.52% | (291.67) | 113.03 | 38.75% |
| 99100 | Transfers Out | (400,000.00) | 0.00 | 0.00% | (33,333.33) | 0.00 | 0.00% |
|  | Total Expenditures | (403,500.00) | 1,768.07 | 0.44% | (33,625.00) | 113.03 | 0.34% |
| Total 125 | Adequate Facilities/Development Tax | (93,500.00) | (168,027.93) | -179,71% | (7,791.67) | (11,189.97) | -143.61% |

## Table 17

|  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | (1,340,546.79) | 545,280.97 | 40.68% | (111,712.23) | 279,525.13 | 250.22% |
|  | Total Expenditures | (1,340,546.79) | 545,280.97 | 40.68% | (111,712.23) | 279,525.13 | 250.22% |
| Total 127 | American Rescue Plan Act | (1,340,546.79) | 545,280.97 | 40,68% | (111,712.23) | 279,525.13 | 250.22% |

## Table 18

| Created by: | LGC | Summary | January 2026 |  |  |  | Page 8 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | 320,000.00 | (181,465.91) | 56.71% | 26,656.67 | (20,090.60) | 75.34% |
| 40120 | Trustee's Collections Prior Year | 12,930.00 | (3,869.66) | 29.93% | 1,077.50 | (149.18) | 13.85% |
| 40125 | Trustee's Collections - Bankruptcy | 0.00 | (4.21) | 0.00% | 0.00 | (0.79) | 0.00% |
| 40130 | Cir Clk/Clk & Master Collections-Pr Yr | 7,000.00 | (1,569.86) | 22.43% | 583.33 | (148.75) | 25.50% |
| 40140 | Interest And Penalty | 2,260.00 | (399.97) | 17.70% | 188.33 | (23.91) | 12.70% |
| 40161 | Payments In Lieu of Taxes - T. V.A. | 350.00 | (168.49) | 48.14% | 29.17 | (24.07) | 82.53% |
| 40270 | Business Tax | 4,800.00 | (1,112.98) | 23.19% | 400.00 | (391.77) | 97.94% |
| 40280 | Mineral Severance Tax | 85,000.00 | (42,491.82) | 49.99% | 7,083.33 | (18,998.42) | 268.21% |
| 43102 | Other Employee Benefit | 0.00 | (723.55) | 0.00% | 0.00 | (636.97) | 0.00% |
| 43380 | Vending Machine Collections | 2,600.00 | (297.07) | 11.43% | 216.67 | 0.00 | 0.00% |
| 44145 | Safe of Recycled Materials | 5,500.00 | (481.25) | 8.75% | 458.33 | 0.00 | 0.00% |
| 44170 | Miscellaneous Refunds | 0.00 | (3,366.17) | 0.00% | 0.00 | 0.00 | 0.00% |
| 44530 | Sale of Equipment | 100,000.00 | 0.00 | 0.00% | 8,333.33 | 0.00 | 0.00% |
| 45410 | Bridge Program | 2,000,000.00 | 0.00 | 0.00% | 166,666.67 | 0.00 | 0.00% |
| 45420 | State Ald Program | 270,000.00 | (294,381.25) | 109.03% | 22,500.00 | 0.00 | 0.00% |
| 46851 | State Revenue Sharing -T.V.A. | 22,000.00 | (11,433.56) | 51.97% | 1,833.33 | (5,716.78) | 311.82% |
| 46920 | Gasoline And Motor Fuel Tax | 2,921,925.00 | (1,416,748.89) | 48.49% | 243,493.75 | (227,194.80) | 93.31% |
| 46925 | Hybrid/Electric Vehicle Registration | 30,000.00 | (20,640.42) | 68.80% | 2,500.00 | (2,477.29) | 99.09% |
| 46930 | Petroleum Special Tax | 19,140.00 | (8,257.45) | 43.14% | 1,595.00 | (1,376.24) | 86.28% |
| 47230 | Disaster Relief | 400,000.00 | 0.00 | 0.00% | 33,333.33 | 0.00 | 0.00% |
| 47590 | Other Federal Through State | 0.00 | (17,345.80) | 0.00% | 0.00 | 0.00 | 0.00% |
| 47990 | Other Direct Federal Revenue | 500,000.00 | (38,714.78) | 7.74% | 41,666.67 | (18,694.40) | 44.87% |
| 49800 | Transfers In | 40,000.00 | 0.00 | 0.00% | 3,333.33 | 0.00 | 0.00% |
|  | Total Revenues | 6,743,505.00 | (2,043,473.09) | 30.30% | 561,958.75 | (295,923.97) | 52.66% |
| Expenditures |  |  |  |  |  |  |  |
| 61000 | Administration | (339,465.00) | 170,919.32 | 50.35% | (28,288.75) | 21,858.04 | 77.27% |
| 62000 | Highway And Bridge Maintenance | (2,679,527.00) | 978,071.95 | 36.50% | (223,293.92) | 112,723.81 | 50.48% |
| 63100 | Operation And Maintenance of | (598,730.00) | 295,622.79 | 49.37% | (49,894.17) | 46,785.05 | 93.77% |
| 65000 | Other Charges | (148,500.00) | 119,404.32 | 80.41% | (12,375.00) | 4,757.25 | 38.44% |
| 66000 | Employee Benefits | (1,346,955.00) | 581,111.58 | 43.14% | (112,246.25) | 93,466.11 | 83,27% |
| 68000 | Capital Outlay | (1,500,500.00) | 358,677.91 | 23.90% | (125,041.67) | 2,540.00 | 2.03% |
| 99100 | Transfers Out | (143,157.00) | 0.00 | 0.00% | (11,929.75) | 0.00 | 0.00% |
|  | Total Expenditures | (6,756,834.00) | 2,503,807.87 | 37.06% | (563,069.50) | 282,130.26 | 50.11% |
| Total 131 | Highway/Public Works | (13,329.00) | 460,334.78 | 3,453,63% | (1,110.75) | (13,793.71) |  |

## Table 19

| Created by: | LGC | Summary | Financial Statement January 2026 |  |  | Date/Time: 2/4/2026 | 12:09 PM Page 9 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | 2,773,333.00 | (1,572,736.73) | 56.71% | 231,111.08 | (174,120.93) | 75.34% |
| 40120 | Trustee's Collections Prior Year | 75,000.00 | (37,406.98) | 49.88% | 6,250.00 | (1,442.19) | 23.08% |
| 40125 | Trustee's Collections Bankruptcy | 500.00 | (37.25) | 7.45% | 41.67 | (6.85) | 16,44% |
| 40130 | Cir Clk/Clk & Master Collections-Pr Yr | 40,000.00 | (15,175.63) | 37.94% | 3,333.33 | (1,437.98) | 43.14% |
| 40140 | Interest And Penalty | 15,000.00 | (3,867.94) | 25.79% | 1,250.00 | (231.10) | 18.49% |
| 40161 | Payments In Lieu or Taxes T. V.A. | 3,500.00 | (1,460.14) | 41.72% | 291.67 | (208.59) | 71.52% |
| 40162 | Payments In Lieu Of Taxes-Local | 6,000.00 | (6,000.00) | 100.00% | 500.00 | (6,000.00) | 1,200.00% |
| 40210 | Local Option Sales Tax | 2,975,000.00 | (1,804,374.60) | 60.65% | 247,916.67 | (299,349.40) | 120.75% |
| 40270 | Business Tax | 45,000.00 | (9,646.12) | 21.44% | 3,750.00 | (3,395.43) | 90.54% |
| 41110 | Marriage Licenses | 1,300.00 | (845.50) | 65.04% | 108.33 | (85.50) | 78.92% |
| 43570 | Receipts From Individual Schools | 30,000.00 | (6,318.33) | 21.06% | 2,500.00 | (3,068.33) | 122.73% |
| 43582 | Community Service Fees - Adults | 200.00 | (5.00) | 2.50% | 16.67 | 0.00 | 0.00% |
| 44120 | Lease/Rentals/PPP | 7,500.00 | (420.00) | 5.60% | 625.00 | 0.00 | 0,00% |
| 44170 | Miscellaneous Refunds | 30,000.00 | (30,614.84) | 102.05% | 2,500.00 | 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 | (360.00) | 12.00% | 250.00 | 0.00 | 0.00% |
| 44570 | Contributions & Gifts | 20,000.00 | (19,025.00) | 95.13% | 1,666.67 | (1,500.00) | 90.00% |
| 44990 | Other Local Revenues | 30,000.00 | 0.00 | 0.00% | 2,500.00 | 0.00 | 0.00% |
| 46175 | On-Behalf Contributions For OPEB | 40,000.00 | 0.00 | 0.00% | 3,333.33 | 0.00 | 0.00% |
| 46510 | Tennessee Investment in Student | 25,081,234.00 | (15,320,578.23) | 61.08% | 2,090,102.83 | (2,503,823.70) | 119.79% |
| 46515 | Early Childhood Education | 445,000.00 | (179,526.02) | 40.34% | 37,083.33 | 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 | 818,936.60 | (578,936.60) | 70.69% | 68,244.72 | 0.00 | 0.00% |
| 46610 | Career Ladder Program | 37,500.00 | (18,644.38) | 49.72% | 3,125.00 | 0.00 | 0.00% |
| 46790 | Other Vocational | 1,543,701.67 | (66,580.74) | 4.31% | 128,641.81 | (58,143.62) | 45.20% |
| 46851 | State Revenue Sharing -T.V.A. | 220,000.00 | (99,092.62) | 45.04% | 18,333.33 | (49,546.31) | 270.25% |
| 46980 | Other State Grants | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 46990 | Other State Revenues | 100,000.00 | (144,527.03) | 144.53% | 8,333.33 | (24,087.83) | 289.05% |
| 47640 | Rotc Reimbursement | 65,000.00 | (27,592.72) | 42.45% | 5,416.67 | (6,898.18) | 127.35% |
| 48990 | Other | 4,000.00 | (34,758.90) | 868.97% | 333.33 | 0.00 | 0.00% |
| 49700 | Insurance Recovery | 0.00 | (3,119.75) | 0.00% | 0.00 | (3,119.75) | 0.00% |
| 49800 | Transfers In | 10,000.00 | 0.00 | 0.00% | 833.33 | 0.00 | 0.00% |
|  | Total Revenues | 34,467,705.27 | (19,981,651.05) | 57.97% | 2,872,308.77 | (3,136,465.69) | 109,20% |
| Expenditures |  |  |  |  |  |  |  |
| 71100 | Regular Instruction Program | (17,370,800.60) | 9,676,965.24 | 55.71% | (1,447,566.72) | 1,423,116.20 | 98.31% |
| 71150 | Alternative Instruction Program | (317,021.00) | 102,433.14 | 32.31% | (26,418.42) | 21,455.72 | 81.22% |

## Table 20

| 141 General | Purpose School |  | Year-To-Date |  |  | Month-To-Date |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| 71200 | Special Education Program | (3,672,408.00) | 1,606,698.97 | 43.75% | (306,034.00) | 274,623.71 | 89.74% |
| 71300 | Career and Technical Education | (1,916,634,81) | 519,060.12 | 27.08% | (159,719.57) | 77,094.33 | 48.27% |
| 72110 | Attendance | (225,221.00) | 88,825.20 | 39.44% | (18,768.42) | 11,405.26 | 60.77% |
| 72120 | Health Services | (970,868.99) | 412,988.93 | 42.54% | (80,905.75) | 63,315.29 | 78.26% |
| 72130 | Other Student Support | (1,249,822.00) | 565,560.36 | 45.25% | (104,151.83) | 86,355.89 | 82.91% |
| 72210 | Regular Instruction Program | (1,709,956.00) | 691,202.98 | 40.42% | (142,496.33) | 115,417.30 | 81.00% |
| 72220 | Special Education Program | (564,492.00) | 248,105.20 | 43.95% | (47,041.00) | 40,848.53 | 86.84% |
| 72230 | Career and Technical Education | (221,945.22) | 89,511.12 | 40.33% | (18,495.44) | 12,294.14 | 66.47% |
| 72250 | Technology | (559,224.00) | 332,817.84 | 59.51% | (46,602.00) | 16,288.49 | 34.95% |
| 72290 | Other Programs | (35,000.00) | 30,497.82 | 87,14% | (2,916.67) | 0.00 | 0.00% |
| 72310 | Board or Education | (697,742.00) | 464,038.79 | 66.51% | (58,145.17) | 13,752.13 | 23.65% |
| 72320 | Director of Schools | (338,617.00) | 153,270.70 | 45.26% | (28,218.08) | 11,672.70 | 41.37% |
| 72410 | Office Of The Principal | (2,116,218.00) | 923,506.41 | 43.64% | (176,351.50) | 139,181.86 | 78.92% |
| 72510 | Fiscal Services | (50,000.00) | 0.00 | 0.00% | (4,166.67) | 0.00 | 0.00% |
| 72610 | Operation or Plant | (2,704,798.00) | 1,615,650.03 | 59.73% | (225,399.83) | 186,243.11 | 82.63% |
| 72620 | Maintenance or Plant | (1,381,503.00) | 803,911.12 | 58.19% | (115,125.25) | 19,844.84 | 17.24% |
| 72710 | Transportation | (2,006,898.00) | 943,956.57 | 47.04% | (167,241.50) | 138,278.69 | 82.68% |
| 72810 | Central And Other | (318,544.00) | 69,232.86 | 21.73% | (26,545.33) | 1,857.11 | 7.00% |
| 73100 | Food Service | (46,696.00) | 0.00 | 0.00% | (3,891.33) | 0.00 | 0.00% |
| 73300 | Community Services | (114,189.00) | 43,713.88 | 38.28% | (9,515.75) | 6,649.15 | 69.88% |
| 73400 | Early Childhood Education | (535,338.00) | 227,210.37 | 42.44% | (44,611.50) | 36,085.97 | 80.89% |
| 76100 | Regular Capital Outlay | (1,623,892.64) | 435,994.20 | 26.85% | (135,324.39) | 92,425.02 | 68.30% |
|  | Total Expenditures | (40,747,829.26) | 20,045,152.85 | 49.19% | (3,395,652.44) | 2,788,206.44 | 82.11% |
| Total 141 | General Purpose School | (6,280,123.99) | 63,501.80 | 1.01% | (523,343.67) | (348,259.25) | -66.55% |

## Table 21

| Template Name: Created by: | LGC Summary LGC | Summary | Hickman County Finance Financial Statement January 2026 |  | User: Date/Time: | Crystal 2/4/2026 Page | Fitzgerald 12:09 PM 11 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 142 School | Federal Projects |  | Year-To-Date |  |  | Month-To-Date |  |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 44170 | Miscellaneous Refunds | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 47131 | Vocational Educ Basic Grants To | 120,564.65 | (35,521.58) | 29.46% | 10,047.05 | 0.00 | 0.00% |
| 47141 | Title 1 Grants To Local Educ Agencies | 1,305,024.91 | (420,247.58) | 32.20% | 108,752.08 | 0.00 | 0.00% |
| 47143 | Special Education - Grants To States | 1,085,813.68 | (349,011.26) | 32.14% | 90,484.47 | (61,826.14) | 68.33% |
| 47145 | Special Education Preschool Grants | 53,018.44 | (9,776.05) | 18.44% | 4,418.20 | 0.00 | 0.00% |
| 47146 | English Language Acquisition Grants | 0.00 | (35,776.33) | 0.00% | 0.00 | 0.00 | 0.00% |
| 47148 | Rural Education | 84,010.08 | (24,555.14) | 29.23% | 7,000.84 | 0.00 | 0.00% |
| 47189 | Elsenhower Prof Development State | 238,626.68 | (41,715.05) | 17.48% | 19,885.56 | 0.00 | 0.00% |
| 47309 | COVID-19 Grant D | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 47401 | American Rescue Plan Act Grant #1 | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 47590 | Other Federal Through State | 136,548.80 | 0.00 | 0.00% | 11,379.07 | 0.00 | 0.00% |
|  | Total Revenues | 3,023,607.24 | (916,602.99) | 30.31% | 251,967.27 | (61,826.14) | 24.54% |
| Expenditures |  |  |  |  |  |  |  |
| 71100 | Regular Instruction Program | (875,779.05) | 381,864.35 | 43.60% | (72,981.59) | 68,890.76 | 94.39% |
| 71200 | Special Education Program | (814,441.23) | 295,280.23 | 36,26% | (67,870.10) | 48,716.46 | 71.78% |
| 71300 | Career and Technical Education | (102,677.25) | 37,158.15 | 36.19% | (8,556.44) | 2,813.13 | 32.88% |
| 72130 | Other Student Support | (31,118.79) | 11,708.70 | 37.63% | (2,593.23) | 312.00 | 12.03% |
| 72210 | Regular Instruction Program | (860,879.28) | 308,215.99 | 35.80% | (71,739.94) | 36,205.98 | 50.47% |
| 72220 | Special Education Program | (306,890.89) | 127,423.31 | 41.52% | (25,574.24) | 20,279.77 | 79.30% |
| 72230 | Career and Technical Education | (5,540.17) | 339.29 | 6.12% | (461.68) | 0.00 | 0.00% |
| 72710 | Transportation | (26,280.58) | 6,160.00 | 23.44% | (2,190.05) | 980.00 | 44.75% |
|  | Total Expenditures | (3,023,607.24) | 1,158,150.02 | 38.63% | (251,967.27) | 178,198.10 | 70.72% |
| Total 142 | School Federal Projects | 0.00 | 251,547.03 | 100.00% | 0.00 | 116,371.96 | 0.00% |

## Table 22

|  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 143 Central | Cafeterla |  | 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 | (442.65) | 0.00% | 0.00 | 0.00 | 0.00% |
| 43522 | Lunch Payments Adults | 22,000.00 | (12,270.29) | 55,77% | 1,833.33 | 0.00 | 0.00% |
| 43523 | Income From Breakfast | 2,500.00 | (2,099.88) | 84.00% | 208.33 | 0.00 | 0.00% |
| 43525 | A La Carte Sales | 265,000.00 | (105,494.03) | 39.81% | 22,083.33 | 0.00 | 0.00% |
| 43570 | Receipts From Individual Schools | 0.00 | (19,129.53) | 0.00% | 0.00 | (19,129.53) | 0.00% |
| 44110 | Investment Income | 1,000.00 | (91.11) | 9.11% | 83.33 | (9.76) | 11.71% |
| 44170 | Miscellaneous Refunds | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 47111 | USDA School Lunch Program | 1,800,000.00 | (938,684.68) | 52.15% | 150,000.00 | (132,055.34) | 88.04% |
| 47113 | Breakfast | 750,000.00 | (334,855.54) | 44.65% | 62,500.00 | (38,040.24) | 60.86% |
| 47114 | USDA Other | 0.00 | (4,862.34) | 0.00% | 0.00 | (623.70) | 0.00% |
|  | Total Revenues | 2,840,500.00 | (1,417,930.05) | 49.92% | 236,708.33 | (189,858.57) | 80.21% |
| Expenditures |  |  |  |  |  |  |  |
| 73100 | Food Service | (2,957,934,00) | 2,009,493.05 | 67.94% | (246,494.50) | 4,441.84 | 1.80% |
|  | Total Expenditures | (2,957,934.00) | 2,009,493.05 | 57.94% | (246,494.50) | 4,441.84 | 1.80% |
| Total 143 | Central Cafeteria | (117,434.00) | 591,563.00 | 503.74% | (9,786.17) | (185,416.73) | - |

## Table 23

| Template Name: Created by: | LGC Summary LGC | Summary | Hickman County Finance Financial Statement January 2026 |  | User: | Crystal Date/Time: 2/4/2026 | Fitzgerald 12:09 PM Page 13 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 151 General | Debt Service |  | Year-To-Date |  |  | Month-To-Date |  |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 40120 | Trustee's Collections Prior Year | 0.00 | (0.21) | 0.00% | 0.00 | 0.00 | 0.00% |
| 40130 | Cir Clk/Clk & Master Collections-Pr Yr | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 40210 | Local Option Sales Tax | 0.00 | (28,213.49) | 0.00% | 0.00 | 0.00 | 0.00% |
| 40240 | Wheel Tax | 885,000.00 | (414,339.04) | 45.82% | 73,750.00 | (63,685.16) | 86.35% |
| 44110 | Investment Income | 750,000.00 | (386,586.77) | 51.54% | 62,500.00 | (45,765.23) | 73.22% |
| 49800 | Transfers In | 583,157.00 | 0.00 | 0.00% | 48,596.42 | 0.00 | 0.00% |
|  | Total Revenues | 2,218,157.00 | (829,139.51) | 37.38% | 184,846.42 | (109,451.39) | 59.21% |
| Expenditures |  |  |  |  |  |  |  |
| 82110 | General Government | (622,519.00) | 71,847.82 | 11.54% | (51,876.58) | 0.00 | 0,00% |
| 82120 | Highways And Streets | (172,400.00) | 40,300.00 | 23.38% | (14,366.67) | 0.00 | 0.00% |
| 82130 | Education | (1,450,000.00) | 278,000.00 | 19.17% | (120,833.33) | 0.00 | 0.00% |
| 82210 | General Government | (137,131.00) | 61,469.38 | 44.83% | (11,427.58) | 1,123.75 | 9.83% |
| 82220 | Highways And Streets | (24,819.00) | 12,645.90 | 50.95% | (2,068,25) | 0.00 | 0.00% |
| 82230 | Education | (311,636.00) | 108,001.33 | 34.66% | (25,969.67) | 2,655.84 | 10.23% |
| 82310 | General Government | (46,499.00) | 15,096.75 | 32.47% | (3,874,92) | 1,966.11 | 50.74% |
| 82330 | Education | (32,959.00) | 20,473.80 | 62.12% | (2,746.58) | 2,783.94 | 101.36% |
|  | Total Expenditures | (2,797,963.00) | 607,834.98 | 21.72% | (233,163.58) | 8,529.64 | 3.66% |
| Total 151 | General Debt Service | (579,806.00) | (221,304.53) | -38.17% | (48,317.17) | (100,921.75) | -208.87% |

## Table 24

| Template Name: Created by: | LGC Summary LGC | Summary | Hickman County Finance Financial Statement January 2026 |  | User: | Crystal Date/Time: 2/4/2026 | Fitzgerald 12:09 PM Page 14 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 171 General | Capital Projects |  | Year-To-Date |  |  | Month-To-Date |  |
| Account | Description | Budget Estimate | Actual | % of Budget | Estimate Avg/Mth | Actual | % of Avg |
| Revenues |  |  |  |  |  |  |  |
| 47590 | Other Federal Through State | 540,000.00 | (166,982.00) | 30.92% | 45,000.00 | (12,400.00) | 27.56% |
| 49800 | Transfers In | 250,000.00 | (248,125.00) | 99.25% | 20,833.33 | 0.00 | 0.00% |
|  | Total Revenues | 790,000.00 | (415,107.00) | 52.55% | 65,833.33 | (12,400.00) | 18.84% |
| Expenditures |  |  |  |  |  |  |  |
| 91110 | General Administration Projects | (540,000.00) | 166,982.00 | 30.92% | (45,000.00) | 12,400.00 | 27.56% |
| 91200 | Highway & Street Capital Projects | (250,000.00) | 248,125.00 | 99.25% | (20,833.33) | 0.00 | 0.00% |
|  | Total Expenditures | (790,000.00) | 415,107.00 | 52.55% | (65,833.33) | 12,400.00 | 18.84% |
| Total 171 | General Capital Projects | 0.00 | 0.00 | 100.00% | 0.00 | 0.00 | 0.00% |

## Table 25

| Template Name: Created by: | LGC Summary LGC | Summary | Hickman County Finance Financial Statement January 2026 |  | Useri Date/Time: | Crystal 2/4/2026 Page | Fitzgerald 12:09 PM 15 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | 280,000.00 | (216,955.00) | 77.48% | 23,333.33 | (24,659.25) | 105.68% |
| 43107 | Residential Waste Collection Charge | 135,000.00 | (81,645,11) | 60.48% | 11,250.00 | (4,415.25) | 39.25% |
| 43110 | Tipping Fees | 62,000.00 | (46,417.10) | 74.87% | 5,166.67 | (2,712.00) | 52.49% |
| 43114 | Solid Waste Disposal Fee | 870,000.00 | (854,032.60) | 98.16% | 72,500.00 | (8,145.00) | 11.23% |
| 43116 | Surcharge-Waste Tire Disposal | 12,000.00 | (7,357.75) | 61.31% | 1,000.00 | 0.00 | 0.00% |
| 44110 | Investment Income | 30,000.00 | (17,092.68) | 56.98% | 2,500.00 | (1,917.43) | 76.70% |
| 44120 | Lease/Rentals/PPP | 53,000.00 | (12,956.91) | 24.45% | 4,416.67 | (564.60) | 12.78% |
| 44145 | Sale of Recycled Materials | 150,000.00 | (93,058.64) | 62.04% | 12,500.00 | (9,968.27) | 79.75% |
| 44540 | Sale Of Property | 0.00 | (6,616.00) | 0.00% | 0.00 | 0.00 | 0.00% |
| 45170 | Solid Waste Grants | 0.00 | 0.00 | 0.00% | 0.00 | 0.00 | 0.00% |
| 46430 | Litter Program | 49,300.00 | (11,636.75) | 23.60% | 4,108.33 | 0.00 | 0,00% |
| 48140 | Contracted Services | 255,000.00 | (124,899.42) | 48.98% | 21,250.00 | 0.00 | 0.00% |
|  | Total Revenues | 1,896,300.00 | (1,472,667.96) | 77.66% | 158,025.00 | (52,381.80) | 33.15% |
| Expenditures |  |  |  |  |  |  |  |
| 55710 | Sanitation Management | (2,311,073.00) | 1,222,892.09 | 52.91% | (192,589.42) | 121,321.37 | 62.99% |
| 64000 | Litter And Trash Collection | (49,300.00) | 30,285.76 | 61.43% | (4,108.33) | 2,186.81 | 53.23% |
| 91140 | Public Health And Welfare Projects | (424,676.96) | 403,937.00 | 95.12% | (35,389.75) | 0.00 | 0.00% |
|  | Total Expenditures | (2,785,049.96) | 1,657,114.85 | 59.50% | (232,087.50) | 123,508.18 | 53.22% |
| Total 207 | Sold Waste Disposal | (888,749.96) | 184,446.89 | 20.75% | (74,062.50) | 71,126.38 | 96.04% |

## Table 26

| Template Name: LGC Summary Created by: LGC | Summary | Hickman County Finance Financial Statement January 2026 |  | User: | Crystal Date/Time: 2/4/2026 | Fitzgerald 12:09 PM Page 16 of 17 |
| --- | --- | --- | --- | --- | --- | --- |
| 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 | (2,751,722.24) | 0.00% | 0.00 | (360,000.00) | 0.00% |
| 44110 Investment Income | 0.00 | (10.23) | 0.00% | 0.00 | (1.79) | 0.00% |
| Total Revenues | 0.00 | (2,751,732.47) | 100.00% | 0.00 | (360,001.79) | 0.00% |
| Expenditures |  |  |  |  |  |  |
| 58600 Employee Benefits | 0.00 | 2,450,545.81 | 0.00% | 0.00 | 231,914.85 | 0.00% |
| Total Expenditures | 0.00 | 2,450,545.81 | 100.00% | 0.00 | 231,914.85 | 0.00% |
| Total 263 Self-Insurance | 0.00 | (301,186.66) | 100.00% | 0.00 | (128,086.94) | 0.00% |

## Table 27

| Template Name: Created by: | LGC Summary LGC |  | Hickman County Finance Summary Financial Statement January 2026 |  | User: Date/Time: | Crystal 2/4/2026 Page | Fitzgerald 12:09 PM 17 of 17 |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | (54,551.30) | 0.00% | 0.00 | (3,825.34) | 0.00% |
|  | Total Revenues | 0.00 | (54,551.30) | 100.00% | 0.00 | (3,825,34) | 0.00% |
| Expenditures |  |  |  |  |  |  |  |
| 55900 | Other Public Health And Welfare | 0.00 | 7,655.92 | 0.00% | 0.00 | 0.00 | 0.00% |
|  | Total Expenditures | 0.00 | 7,655.92 | 100.00% | 0.00 | 0.00 | 0.00% |
| Total 362 | Other Special Revenues | 0.00 | (46,895.38) | 100.00% | 0.00 | (3,825.34) | 0,00% |