Hickman County Tennessee Central Cafeteria Fund 143 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2027 Original Amended Estimated Estimated Estimated Difference Account No Description 2025-2026 2025-2026 2026-2027 2026-2027 ESTIMATED REVENUES 43000 CHARGES FOR CURRENT SERVICES 43500 Education Charges 43521 Lunch Payments Children 0 0 0 0 43522 Lunch Payments Adults 22,000 22,000 22,000 0 43523 Income from Breakfast 2,500 2,500 2,500 0 43525 A la Carte Sales 265,000 265,000 225,000 (40,000) Total Charges for Current Services 289,500 289,500 249,500 (40,000) 44000 OTHER LOCAL REVENUES 44100 Recurring Items 44110 Investment Income 1,000 1,000 1,000 0 44500 Non-Recurring Items 44530 Sale of Equipment 0 0 0 Total Other Local Revenues 1,000 1,000 1,000 0 46000 STATE OF TENNESSEE 46500 State Education Funds 46520 School Food Service 0 0 0 0 46800 Other State Revenue 46980 Other State Grants 0 0 0 46990 Other State Revenue 0 0 0 Total State of Tennessee 0 0 0 0 47000 FEDERAL GOVERNMENT 47100 Federal Through State 47111 USDA School Lunch Program 1,800,000 1,800,000 1,624,084 (175,916) 47112 USDA-Commodities 0 0 0 47113 Breakfast 750,000 750,000 692,409 (57,591) 47114 USDA-Other 0 0 0 47115 USDA Food Service Equipment Grant 0 0 0 Total Federal Government 2,550,000 2,550,000 2,316,492 (233,508) TOTAL ESTIMATED REVENUE 2,840,500 2,840,500 2,566,992 (273,508) 49000 ESTIMATED OTHER SOURCES(NON-REVENUE) 49800 Transfer In 0 0 0 0 TOTAL ESTIMATE OTHER SOURCES 0 0 0 0 TOTAL ESTIMATED REVENUE AND OTHER SOURCE 2,840,500 2,840,500 2,566,992 (273,508) Page 1 Hickman County Tennessee Central Cafeteria Fund 143 Statement of Proposed Operations For the Fiscal Year Ending June 30, 2027 Original Amended Estimated Estimated Estimated Difference Account No Description 2025-2026 2025-2026 2026-2027 2026-2027 ESTIMATED EXPENDITURES 73000 OPERATION OF NON-INSTRUCTIONAL SERVICES 73100 Food Services 105 Supervisor/Director 39,000 39,000 39,000 0 119 Accountants/Bookkeeper 170,000 170,000 160,000 (10,000) 165 Cafeteria Personnel 740,000 740,000 700,000 (40,000) 189 Other Salaries & Wages 57,000 57,000 52,000 (5,000) 201 Social Security 76,959 76,959 72,752 (4,208) 204 State Retirement 121,525 121,525 136,876 15,351 207 Medical Insurance 152,250 152,250 100,000 (52,250) 307 Communication 4,200 4,200 0 (4,200) 336 Maint & Repair Services - Equipment 65,000 65,000 50,000 (15,000) 354 Transportation - Other than Students 5,000 5,000 5,000 0 355 Travel 3,000 3,000 3,000 0 399 Other Contracted Services 59,000 59,000 25,000 (34,000) 422 Food Supplies 1,150,000 1,150,000 1,050,000 (100,000) 422-SCA Food Supplies-Supply Chain 0 0 0 452 Utilities 30,000 30,000 2,000 (28,000) 469 USDA-Commodities 0 0 0 499 Other Supplies and Materials 155,000 155,000 100,000 (55,000) 599 Other Charges 30,000 30,000 20,000 (10,000) 710 Food Service Equipment 100,000 100,000 50,000 (50,000) Total Food Service 2,957,934 2,957,934 2,565,627 (392,307) Total Estimated Expenditures 2,957,934 2,957,934 2,565,627 (392,307) Excess of Estimated Revenues Over (Under) Estimated Expenditures (117,434) (117,434) 1,365 118,799 Page 2 ## Table 1 | Account No Description | Original Estimated 2025-2026 | Amended Estimated 2025-2026 | Estimated 2026-2027 | Difference 2026-2027 | | --- | --- | --- | --- | --- | | ESTIMATED REVENUES | | | | | | 43000 CHARGES FOR CURRENT SERVICES | | | | | | 43500 Education Charges | | | | | | 43521 Lunch Payments Children | 0 | 0 | 0 | 0 | | 43522 Lunch Payments Adults | 22,000 | 22,000 | 22,000 | 0 | | 43523 Income from Breakfast | 2,500 | 2,500 | 2,500 | 0 | | 43525 A la Carte Sales | 265,000 | 265,000 | 225,000 | (40,000) | | Total Charges for Current Services | 289,500 | 289,500 | 249,500 | (40,000) | | 44000 OTHER LOCAL REVENUES | | | | | | 44100 Recurring Items | | | | | | 44110 Investment Income | 1,000 | 1,000 | 1,000 | 0 | | 44500 Non-Recurring Items | | | | | | 44530 Sale of Equipment | 0 | 0 | | 0 | | Total Other Local Revenues | 1,000 | 1,000 | 1,000 | 0 | | 46000 STATE OF TENNESSEE | | | | | | 46500 State Education Funds | | | | | | 46520 School Food Service | 0 | 0 | 0 | 0 | | 46800 Other State Revenue | | | | | | 46980 Other State Grants | 0 | 0 | | 0 | | 46990 Other State Revenue | 0 | 0 | | 0 | | Total State of Tennessee | 0 | 0 | 0 | 0 | | 47000 FEDERAL GOVERNMENT | | | | | | 47100 Federal Through State | | | | | | 47111 USDA School Lunch Program | 1,800,000 | 1,800,000 | 1,624,084 | (175,916) | | 47112 USDA-Commodities | 0 | 0 | | 0 | | 47113 Breakfast | 750,000 | 750,000 | 692,409 | (57,591) | | 47114 USDA-Other | 0 | 0 | | 0 | | 47115 USDA Food Service Equipment Grant | 0 | 0 | | 0 | | Total Federal Government | 2,550,000 | 2,550,000 | 2,316,492 | (233,508) | | TOTAL ESTIMATED REVENUE | 2,840,500 | 2,840,500 | 2,566,992 | (273,508) | | 49000 ESTIMATED OTHER SOURCES(NON-REVENUE) | | | | | | 49800 Transfer In | 0 | 0 | 0 | 0 | | TOTAL ESTIMATE OTHER SOURCES | 0 | 0 | 0 | 0 | | TOTAL ESTIMATED REVENUE AND OTHER SOURCE | 2,840,500 | 2,840,500 | 2,566,992 | (273,508) | ## Table 2 | Account No Description | Original Estimated 2025-2026 | Amended Estimated 2025-2026 | Estimated 2026-2027 | Difference 2026-2027 | | --- | --- | --- | --- | --- | | ESTIMATED EXPENDITURES | | | | | | 73000 OPERATION OF NON-INSTRUCTIONAL SERVICES | | | | | | 73100 Food Services | | | | | | 105 Supervisor/Director | 39,000 | 39,000 | 39,000 | 0 | | 119 Accountants/Bookkeeper | 170,000 | 170,000 | 160,000 | (10,000) | | 165 Cafeteria Personnel | 740,000 | 740,000 | 700,000 | (40,000) | | 189 Other Salaries & Wages | 57,000 | 57,000 | 52,000 | (5,000) | | 201 Social Security | 76,959 | 76,959 | 72,752 | (4,208) | | 204 State Retirement | 121,525 | 121,525 | 136,876 | 15,351 | | 207 Medical Insurance | 152,250 | 152,250 | 100,000 | (52,250) | | 307 Communication | 4,200 | 4,200 | 0 | (4,200) | | 336 Maint & Repair Services - Equipment | 65,000 | 65,000 | 50,000 | (15,000) | | 354 Transportation - Other than Students | 5,000 | 5,000 | 5,000 | 0 | | 355 Travel | 3,000 | 3,000 | 3,000 | 0 | | 399 Other Contracted Services | 59,000 | 59,000 | 25,000 | (34,000) | | 422 Food Supplies | 1,150,000 | 1,150,000 | 1,050,000 | (100,000) | | 422-SCA Food Supplies-Supply Chain | 0 | 0 | | 0 | | 452 Utilities | 30,000 | 30,000 | 2,000 | (28,000) | | 469 USDA-Commodities | 0 | 0 | | 0 | | 499 Other Supplies and Materials | 155,000 | 155,000 | 100,000 | (55,000) | | 599 Other Charges | 30,000 | 30,000 | 20,000 | (10,000) | | 710 Food Service Equipment | 100,000 | 100,000 | 50,000 | (50,000) | | Total Food Service | 2,957,934 | 2,957,934 | 2,565,627 | (392,307) | | Total Estimated Expenditures | 2,957,934 | 2,957,934 | 2,565,627 | (392,307) | | Excess of Estimated Revenues Over (Under) Estimated Expenditures | (117,434) | (117,434) | 1,365 | 118,799 |