Hickman County, Tennessee
General Purpose School Fund 141
Statement of Proposed Operations
For the Fiscal Year Ending June 30, 2027
Original
Amended
Estimate
Estimate
Estimate
Difference
Account No.
Description
2025-2026
2025-2026
2026-2027
2026-2027
ESTIMATED REVENUES
40000 Local Taxes
40100 County Property Taxes
40110 Current Property Taxes
2,773,333
2,773,333
3,930,895
1,157,562
40120 Trustee's Collection - Prior Year
75,000
75,000
75,000
0
40125 Trustee's Collection - Bankruptcy
500
500
500
0
40130 Circuit/Clerk & Master Collections - Prior Years
40,000
40,000
25,000
(15,000)
40140 Interest and Penalty
15,000
15,000
15,000
0
40161 Payments in Lieu of Taxes - TVA
3,500
3,500
2,500
(1,000)
40162 Payments in Lieu of Taxes - Local Utilities
6,000
6,000
6,000
0
40200 County Local Option Taxes
40210 Local Option Sales Tax
2,975,000
2,975,000
2,975,000
0
40270 Business Tax
45,000
45,000
45,000
0
40300 Statutory Local Taxes
40320 Bank Excise Tax
0
0
0
40350 Interstate Telecommunication Tax
0
0
0
Total Local Taxes
5,933,333
5,933,333
7,074,895
1,141,562
41000 Licenses and Permits
41100 Licenses
41110 Marriage Licenses
1,300
1,300
1,300
0
Total Licenses and Permits
1,300
1,300
1,300
0
43000 Charges for Current Services
43500 Education Charges
43517 Tuition - Other
0
0
0
43570 Receipts from Individual Schools
30,000
30,000
25,000
(5,000)
43582 Community Service Fees Adults
200
200
200
0
Total Charges for Current Services
30,200
30,200
25,200
(5,000)
44000 Other Local Revenues
44100 Recurring Items
44110 Investment Income
0
0
0
44120 Lease/Rentals
7,500
7,500
7,500
0
44170 Miscellaneous Refunds
30,000
30,000
40,000
10,000
44500 Nonrecurring Items
44530 Sale of Equipment
15,000
15,000
15,000
0
44560 Damages Recovered from Individuals
3,000
3,000
3,000
0
44570 Contributions and Gifts
20,000
20,000
20,000
0
44990 Other Local Revenues
30,000
30,000
(30,000)
Total Other Local Revenues
105,500
105,500
85,500
(20,000)
Total Local Revenue
6,070,333
6,070,333
7,186,895
1,116,562
Page 1
Original
Amended
Estimate
Estimate
Estimate
Difference
Account No.
Description
2025-2026
2025-2026
2026-2027
2026-2027
46000 State of Tennessee
46175 On-Behalf Contributions for OPEB
40,000
40,000
50,000
10,000
46500 State Education Funds
46510 Tennessee Investment in Student Achievemen
25,081,234
25,081,234
25,367,661
286,427
46513 TISA-On-behalf Payments
0
0
17,332
46515 Early Childhood Education
445,000
445,000
425,000
(20,000)
46520 School Food Service
22,000
22,000
22,000
0
46550 Driver Education
10,000
10,000
10,000
0
46590 Other State Education Funds
240,000
818,937
240,000
0
46591 Coordinated School Health
0
0
0
46594 Family Resource Centers
0
0
0
46610 Career Ladder Program
37,500
37,500
27,360
(10,140)
46790 Other Vocational
759,000
1,543,702
0
(759,000)
46800 Other State Revenues
46851 State Revenue Sharing - TVA
220,000
220,000
220,000
0
46980 Other State Grants
0
0
0
0
46981 Safe Schools
0
0
0
0
46990 Other State Revenues
100,000
100,000
0
(100,000)
Total State of Tennessee
26,954,734
28,318,372
26,379,353
(575,381)
47000 Federal Government
47100 Federal Through State
47143 Special Education-Grants to States
0
0
0
47401 American Rescue Plan Act Grant #1
0
0
0
47590 Other Federal Through State
0
0
0
47600 Direct Federal Revenue
47640 ROTC Reimbursement
65,000
65,000
75,000
10,000
47990 Other Direct Federal Revenue
0
0
0
Total Federal Government
65,000
65,000
75,000
10,000
48000 Other Governments and Citizens Groups
48130 Contributions
0
0
0
0
48990 Other
0
4,000
0
0
Total Other Governments and Citizens Groups
0
4,000
0
0
Total Estimated Revenues
33,090,067
34,457,705
33,641,248
551,181
49000 OTHER SOURCES (NON-REVENUE)
49700 Insurance Recovery
0
0
0
0
49800 Transfers In
10,000
10,000
0
(10,000)
Total Other Sources
10,000
10,000
0
(10,000)
Total Estimated Revenues & Other Sources
33,100,067
34,467,705
33,641,248
541,181
ESTIMATED EXPENDITURES
71000 Instruction
71100 Regular Instruction Program
Page 2
Original
Amended
Estimate
Estimate
Estimate
Difference
Account No.
Description
2025-2026
2025-2026
2026-2027
2026-2027
116 Teachers
10,722,365
10,722,365
11,031,539
309,174
117 Career Ladder Program
35,000
35,000
24,000
(11,000)
128 Homebound Teachers
6,000
6,000
8,000
2,000
140 Salary Supplements
440,000
440,000
457,600
17,600
163 Educational Assistants
497,075
497,075
505,000
7,925
188 Bonus Payments
0
504,000
0
189 Other Salaries and Wages
410,000
410,000
410,000
0
198 Non-Certified Substitute Teachers
210,000
210,000
210,000
0
201 Social Security
922,514
961,070
937,214
14,700
204 State Retirement
918,910
955,291
919,895
985
207 Medical Insurance
2,090,000
2,090,000
1,851,063
(238,937)
212 Employer Medicare
0
0
0
215 On-behalf Payments to OPEB
0
0
0
336 Maint and Repair Service - Equipment
10,000
10,000
15,000
5,000
399 Other Contracted Services
107,000
117,000
65,000
(42,000)
429 Instructional Supplies and Materials
115,000
115,000
135,000
20,000
449 Textbooks
150,000
150,000
325,400
175,400
471 Software
0
0
0
499 Other Supplies and Materials
8,000
3,000
3,000
(5,000)
595 TISA-On-behalf Payments
0
0
599 Other Charges
0
0
0
722 Regular Instructional Equipment
150,000
145,000
125,000
(25,000)
Total Instructional Program
16,791,864
17,370,801
17,022,711
230,847
71150 Alternative Instruction Program
116 Teachers
213,289
213,289
205,000
(8,289)
163 Educational Assistants
26,000
26,000
27,000
1,000
201 Social Security
18,306
18,306
17,748
(558)
204 State Retirement
17,438
17,438
15,475
(1,963)
207 Medical Insurance
37,988
37,988
23,002
(14,986)
355 Travel
2,000
2,000
1,500
(500)
429 Instructional Supplies and Materials
1,000
1,000
1,000
0
499 Other Supplies and Materials
1,000
1,000
1,000
0
Total Alternative Schools
317,021
317,021
291,725
(25,296)
71200 Special Education Program
116 Teachers
2,021,836
1,936,836
2,025,430
3,594
124 Psychological Personnel
0
0
0
0
128 Homebound Teachers
7,500
7,500
7,500
0
163 Educational Assistants
528,820
528,820
521,820
(7,000)
171 Speech Pathologist
255,769
183,769
180,000
(75,769)
201 Social Security
210,266
198,256
199,637
(10,629)
204 State Retirement
217,170
205,786
219,032
1,862
207 Medical Insurance
414,442
414,442
382,181
(32,261)
212 Employer Medicare
0
0
0
312 Contracts with Private Agencies
105,000
201,574
200,000
95,000
399 Other Contracted Services
75,000
95,000
95,000
20,000
429 Instructional Supplies and Materials
7,000
7,000
5,000
(2,000)
499 Other Supplies and Materials
5,000
5,000
5,000
0
595 TISA-On-behalf Payments
0
0
0
725 Special Education Equipment
5,000
5,000
5,000
0
Page 3
Original
Amended
Estimate
Estimate
Estimate
Difference
Account No.
Description
2025-2026
2025-2026
2026-2027
2026-2027
Total Special Educational Program
3,852,803
3,788,982
3,845,600
(7,203)
71300 Career and Technical Education Program
116 Teachers
932,216
932,216
925,000
(7,216)
140 Supplements
6,000
6,000
6,000
0
189 Other Salaries and Wages
5,000
5,000
5,000
0
198 Non-Certified Substitute Teachers
21,600
21,600
21,600
0
201 Social Security
73,809
73,809
73,256
(553)
204 State Retirement
73,785
73,785
64,201
(9,584)
207 Medical Insurance
127,562
127,562
161,027
33,465
307 Communications
0
0
0
336 Maintenance and Repair Services-Equipment
0
0
0
355 Travel
9,000
9,000
9,000
0
399 Other Contracted Services
0
0
0
429 Instructional Supplies and Materials
10,000
10,000
5,000
(5,000)
449 Text Books
7,000
7,000
7,000
0
471 Software
0
141,050
0
0
499 Other Supplies and Materials
20,000
20,000
10,000
(10,000)
599 Other Charges
3,500
3,500
3,500
0
730 Vocational Instruction Equipment
15,000
476,113
10,000
(5,000)
790 Other Equipment
10,000
10,000
10,000
0
Total Vocational Education Program
1,314,472
1,916,635
1,310,584
(3,888)
Total Instruction
22,276,160
23,393,438
22,470,620
194,460
72000 Support Services
72110 Attendance
105 Supervisor/Director
96,000
96,000
101,712
5,712
189 Other Salaries & Wages
57,932
57,932
59,000
1,068
201 Social Security
11,776
11,776
12,294
518
204 State Retirement
15,639
15,639
14,347
(1,292)
207 Medical Insurance
19,374
19,374
9,900
(9,474)
355 Travel
1,500
1,500
1,500
0
399 Other Contracted Services
20,000
20,000
5,500
(14,500)
499 Other Supplies and Materials
1,500
1,500
1,000
(500)
524 In Service/Staff Development
1,500
1,500
(1,500)
Total Attendance
225,221
225,221
205,253
(19,968)
72120 Health Services
105 Supervisor/Director
78,000
78,000
78,000
0
130 Social Workers
102,800
102,800
109,289
6,489
131 Medical Personnel
397,459
397,459
410,000
12,541
189 Other Salaries & Wages
59,100
109,100
64,000
4,900
201 Social security
48,758
52,583
50,589
1,831
204 State Retirement
58,551
63,051
58,780
229
207 Medical Insurance
60,206
60,206
74,942
14,736
212 Employer Medicare
0
0
0
355 Travel
2,000
2,000
2,000
0
399 Other Contracted Services
35,000
35,000
35,000
0
413 Drugs and Medical Supplies
5,500
5,500
5,500
0
499 Other Supplies and Materials
3,000
3,000
3,000
0
Page 4
Original
Amended
Estimate
Estimate
Estimate
Difference
Account No.
Description
2025-2026
2025-2026
2026-2027
2026-2027
524 Inservice
3,000
3,000
3,000
0
599 Other Charges
4,000
55,170
4,000
0
735 Health Equipment
4,000
4,000
4,000
0
Total Health Service
861,374
970,869
902,100
40,726
72130 Other Student Support
123 Guidance Personnel
719,709
719,709
800,000
80,291
189 Other Salaries and Wages
193,500
193,500
200,000
6,500
201 Social Security
67,861
67,861
76,500
8,639
204 State Retirement
71,231
71,231
73,183
1,952
207 Medical Insurance
88,521
88,521
126,777
38,256
322 Evaluating and Testing
16,000
16,000
73,000
57,000
344 Payments to Schools - Other
64,000
64,000
56,000
(8,000)
355 Travel
8,000
8,000
8,000
0
399 Other Contracted Services
10,000
10,000
49,000
39,000
499 Other Supplies and Materials
4,000
4,000
3,000
(1,000)
524 Inservice
2,000
2,000
2,000
0
599 Other Charges
5,000
5,000
4,000
(1,000)
Total Other Student Support
1,249,822
1,249,822
1,471,460
221,638
72210 Regular Instruction Program
105 Supervisor/Director
125,000
125,000
125,785
785
129 Librarians
500,235
500,235
492,000
(8,235)
161 Secretary(s)
227,599
227,599
230,000
2,401
162 Clerical Personnel
318,482
318,482
320,000
1,518
189 Other Salaries and Wages
91,921
91,921
95,000
3,079
201 Social Security
93,638
93,638
93,446
(192)
204 State Retirement
109,735
109,735
108,026
(1,709)
207 Medical Insurance
207,846
207,846
187,247
(20,599)
212 Employer Medicare
0
0
0
336 Maint and Repair Services - Equipment
4,000
4,000
4,000
0
355 Travel
2,500
2,500
2,500
0
399 Other Contracted Services
16,000
16,000
5,000
(11,000)
432 Library Books and Media
8,000
8,000
8,000
0
499 Other Supplies and Materials
3,000
3,000
3,000
0
524 In-Service/Staff Development
2,000
2,000
2,000
0
599 Other Charges
0
0
0
701 Administration Equipment
0
0
0
722 Regular Instruction Equipment
0
0
0
790 Other Equipment
0
0
0
Total Regular Instruction Program
1,709,956
1,709,956
1,676,004
(33,952)
72220 Special Education Program
105 Supervisor/Director
93,500
93,500
97,200
3,700
124 Psychological Personnel
83,000
168,000
169,000
86,000
131 Medical Personnel
69,000
141,000
147,000
78,000
189 Other Salaries and Wages
5,000
5,000
5,000
0
196 In-Service Training
2,000
2,000
2,000
0
201 Social Security
19,317
31,328
32,145
12,828
204 State Retirement
19,679
31,064
34,572
14,893
207 Medical Insurance
9,101
9,101
38,898
29,797
Page 5
Original
Amended
Estimate
Estimate
Estimate
Difference
Account No.
Description
2025-2026
2025-2026
2026-2027
2026-2027
312 Contracts with Private Agencies
7,000
7,000
(7,000)
336 Maint and Repair Services - Equipment
5,000
5,000
6,500
1,500
355 Travel
7,500
7,500
7,500
0
399 Other Contracted Services
60,000
60,000
60,000
0
524 In-Service Training
4,000
4,000
4,000
0
Total Special Education Program
384,097
564,492
603,815
219,718
72230 Career and Technical Education Program
105 Supervisor/Director
95,500
95,500
98,000
2,500
189 Other Salaries and Wages
42,000
84,297
43,000
1,000
201 Social Security
10,519
13,755
10,787
268
204 State Retirement
10,584
15,698
12,002
1,418
207 Medical Insurance
2,696
4,696
18,016
15,320
336 Maint and Repair Services - Equipment
3,000
3,000
3,000
0
355 Travel
2,000
2,000
3,000
1,000
399 Other Contracted Services
3,000
3,000
(3,000)
499 Other Supplies and Materials
0
0
2,000
2,000
524 In-Service Training
0
0
0
Total Vocational Education Program
169,299
221,945
189,805
20,506
72250 Technology
105 Supervisor
78,000
78,000
78,000
0
189 Other Salaries and Wages
74,899
74,899
78,000
3,101
201 Social Security
11,697
11,697
11,934
237
204 State Retirement
15,527
15,527
15,373
(154)
207 Medical Insurance
9,101
9,101
24,669
15,568
336 Maint and Repair Services - Equipment
6,000
6,000
6,000
0
350 Internet Connectivity
105,000
105,000
75,000
(30,000)
355 Travel
2,000
1,000
1,000
(1,000)
399 Other Contracted Services
195,000
195,000
152,050
(42,950)
499 Other Supplies and Materials
2,000
2,000
2,000
0
599 Other Charges
0
1,000
1,000
1,000
722 Regular Instruction Equipment
60,000
60,000
70,000
10,000
Total Technology
559,224
559,224
515,026
(44,198)
72290 Other Programs
215 On-Behalf Payments for OPEB
35,000
35,000
70,000
35,000
Total Other Programs
35,000
35,000
70,000
35,000
72310 Board of Education
191 Board and Committee Members Fees
16,800
16,800
16,800
0
196 In-Service Training
7,000
7,000
7,000
0
201 Social Security
2,142
2,142
1,821
(321)
207 Medical Insurance
15,800
15,800
7,900
(7,900)
305 Audit Services
35,000
35,000
35,000
0
320 Dues and Memberships
26,000
26,000
26,000
0
331 Legal Services
25,000
25,000
25,000
0
355 Travel
4,000
4,000
4,000
0
399 Other Contracted Services
8,000
8,000
11,000
3,000
506 Liability Insurance
160,000
160,000
175,000
15,000
Page 6
Original
Amended
Estimate
Estimate
Estimate
Difference
Account No.
Description
2025-2026
2025-2026
2026-2027
2026-2027
510 Trustees Commission
150,000
150,000
150,000
0
513 Workers Compensation Insurance
240,000
240,000
230,000
(10,000)
534 Refund to Applicant for Criminal Investigation
1,000
1,000
1,000
0
599 Other Charges
7,000
7,000
7,000
0
Total Board of Education
697,742
697,742
697,521
(221)
72320 Director of Schools
101 County Official/Administrative Officer
130,000
130,000
130,000
0
161 Secretary(s)
122,644
122,644
125,000
2,356
201 Social Security
19,328
19,328
19,508
180
204 State Retirement
26,516
26,516
24,145
(2,371)
207 Medical Insurance
15,729
15,729
33,146
17,417
307 Communication
1,000
1,000
(1,000)
336 Maint and Repair Services - Equipment
14,000
14,000
14,000
0
348 Postal Charges
1,000
1,000
1,000
0
355 Travel
1,400
1,400
5,000
3,600
399 Other Contracted Service
3,000
3,000
5,000
2,000
435 Office Supplies
1,500
1,500
1,500
0
499 Other Supplies and Materials
2,500
2,500
2,500
0
599 Other Charges
0
0
0
Total Office of the Superintendent
338,617
338,617
360,799
22,182
72410 Office of the Principal
104 Principals
808,000
808,000
815,000
7,000
139 Assistant Principals
658,000
658,000
635,000
(23,000)
189 Other Salaries and Wages
104,000
104,000
109,200
5,200
201 Social Security
116,105
116,105
115,381
(724)
204 State Retirement
121,912
121,912
115,475
(6,437)
207 Medical Insurance
178,201
178,201
121,902
(56,299)
348 Postal Charges
1,000
1,000
1,000
0
355 Travel
3,000
3,000
3,000
0
399 Other Contracted Services
126,000
126,000
126,000
0
Total Office of the Principal
2,116,218
2,116,218
2,041,958
(74,260)
72510 Fiscal Services
399 Other Contracted Services
50,000
50,000
50,000
0
Total Fiscal Services
50,000
50,000
50,000
0
72610 Operation of Plant
307 Communication
40,000
40,000
50,000
10,000
399 Other Contracted Services
837,298
837,298
837,298
0
410 Custodial Supplies
38,500
38,500
40,000
1,500
415 Electricity
990,000
990,000
1,100,000
110,000
434 Natural Gas
150,000
150,000
150,000
0
454 Water and Sewer
345,000
345,000
345,000
0
499 Other Supplies and Materials
3,500
3,500
3,500
0
501 Boiler Insurance
10,500
10,500
10,500
0
502 Building and Contents Insurance
275,000
275,000
290,000
15,000
790 Other Equipment
15,000
15,000
15,000
0
Page 7
Original
Amended
Estimate
Estimate
Estimate
Difference
Account No.
Description
2025-2026
2025-2026
2026-2027
2026-2027
Total Operation of Plant
2,704,798
2,704,798
2,841,298
136,500
72620 Maintenance of Plant
105 Supervisor/Director
78,000
78,000
78,000
0
161 Secretary(s)
23,549
23,549
24,500
951
189 Other Salaries and Wages
242,650
242,650
250,000
7,350
201 Social Security
26,332
26,332
26,966
634
204 State Retirement
41,580
41,580
47,129
5,549
207 Medical Insurance
53,892
53,892
57,126
3,234
335 Maint & Repair Services - Building
250,000
335,000
250,000
0
336 Maint & Repair Services - Equipment
275,000
275,000
275,000
0
355 Travel
1,500
1,500
0
(1,500)
399 Other Contracted Services
245,000
245,000
200,000
(45,000)
418 Equipment and Machinery Parts
8,000
8,000
10,000
2,000
499 Other Supplies and Materials
1,000
1,000
0
(1,000)
790 Other Equipment
50,000
50,000
97,000
47,000
Total Maintenance of Plant
1,296,503
1,381,503
1,315,721
19,218
72710 Transportation
105 Supervisor/Director
78,000
78,000
78,000
0
142 Mechanic(s)
100,000
100,000
105,000
5,000
146 Bus Drivers
912,575
882,575
900,000
(12,575)
161 Secretary(s)
23,549
23,549
24,500
951
189 Other Salaries and Wages
0
30,000
30,000
30,000
201 Social Security
82,231
82,231
85,145
2,914
204 State Retirement
129,587
129,587
148,809
19,222
207 Medical Insurance
126,956
126,956
134,573
7,617
212 Employer Medicare
0
0
0
299 Other Fringe Benefits
20,000
20,000
20,000
0
335 Maintenance and Repair Services - Building
4,000
4,000
4,000
0
338 Maintenance and Repair Services - Vehicles
35,000
35,000
30,000
(5,000)
355 Travel
2,000
2,000
2,000
0
399 Other Contracted Services
50,000
50,000
50,000
0
412 Diesel Fuel
150,000
150,000
165,000
15,000
418 Equipment and Machinery Parts
2,000
2,000
2,000
0
424 Garage Supplies
3,000
3,000
3,000
0
425 Gasoline
35,000
35,000
45,000
10,000
433 Lubricants
8,000
8,000
8,000
0
442 Propane
60,000
60,000
60,000
0
450 Tires and Tubes
15,000
15,000
15,000
0
453 Vehicles Parts
90,000
90,000
90,000
0
511 Vehicle and Equipment Insurance
75,000
75,000
80,000
5,000
599 Other Charges
5,000
5,000
5,000
0
718 Motor Vehicles
0
0
0
729 Transportation Equipment
0
0
170,000
170,000
Total Transportation
2,006,898
2,006,898
2,255,027
248,129
72810 Central and Other
201 Social Security
383
383
0
(383)
210 Unemployment Compensation
20,000
20,000
10,000
(10,000)
299 Other Fringe Benefits
5,000
5,000
5,000
0
Page 8
Original
Amended
Estimate
Estimate
Estimate
Difference
Account No.
Description
2025-2026
2025-2026
2026-2027
2026-2027
316 Contributions
50,000
50,000
50,000
0
399 Other Contracted Services
50,000
50,000
50,000
0
499 Other Supplies and Materials
15,000
15,000
7,500
(7,500)
599 Other Charges
174,161
178,161
0
(174,161)
Total Central and Other
314,544
318,544
122,500
(192,044)
Total Support Services
14,719,313
15,150,849
15,318,287
598,974
73000 Operation of Non-Instructional Services
73100 Food Service
105 Supervisor/Director
39,000
39,000
39,000
0
165 Cafeteria Personnel
0
0
0
0
201 Social Security
2,984
2,984
2,984
0
204 State Retirement
4,712
4,712
5,214
502
422 Food Supplies
0
0
0
Total Food Service
46,696
46,696
47,198
502
73300 Community Services
189 Other Salaries and Wages
76,987
76,987
79,000
2,013
201 Social security
5,891
5,891
6,044
153
204 State Retirement
9,301
9,301
10,381
1,080
207 Medical Insurance
17,010
17,010
16,748
(262)
499 Other Supplies and Materials
5,000
5,000
5,000
0
719 Office Equipment
0
0
0
Total Community Services
114,189
114,189
117,173
2,984
73400 Early Childhood Education
105 Supervisor/Director
48,000
48,000
49,000
1,000
116 Teachers
232,395
232,395
235,000
2,605
163 Educational Assistants
92,000
92,000
95,000
3,000
189 Other Salaries and Wages
12,000
12,000
13,000
1,000
198 Non-Certified Substitute Teachers
5,000
5,000
5,000
0
201 Social Security
29,789
29,789
30,371
582
204 Retirement
33,479
33,479
33,240
(239)
207 Medical Insurance
35,175
35,175
68,359
33,184
355 Travel
500
500
500
0
399 Other Contracted Services
0
0
0
0
429 Instructional Supplies and Materials
15,000
15,000
15,000
0
449 Textbooks-Bound
0
0
0
499 Other Supplies and Materials
15,000
15,000
15,000
0
524 Inservice
2,000
2,000
2,000
0
790 Other Equipment
15,000
15,000
15,000
0
Total Early Childhood Education
535,338
535,338
576,470
41,132
Total Operation of Non-Instructional Services
696,223
696,223
740,841
44,618
76000 Capital Outlay
76100 Regular Capital Outlay
304 Architects
0
87,613
0
0
Page 9
Original
Amended
Estimate
Estimate
Estimate
Difference
Account No.
Description
2025-2026
2025-2026
2026-2027
2026-2027
350 Internet Connectivity
0
0
0
399 Other Contracted Services
0
0
0
0
706 Building Construction
759,000
614,279
0
(759,000)
707 Building Improvements
585,000
772,000
0
(585,000)
790 Other Equipment
100,000
40,000
0
(100,000)
799 Other Capital Outlay
135,000
110,000
0
(135,000)
Total Regular Capital Outlay
1,579,000
1,623,893
0
(1,579,000)
Total Estimated Expenditures
39,270,696
40,864,403
38,529,748
(740,948)
99000 ESTIMATED OTHER USES
99100 Transfers Out
590 Transfers to Other Funds
0
0
0
Total Estimated Other Uses
0
0
0
0
Total Estimated Expenditures and Other Uses
39,270,696
40,864,403
38,529,748
(740,948)
Excess of Estimated Revenues Over
(Under) Estimated Expenditures
(6,170,629)
(6,396,698)
(4,888,500)
1,282,129
Estimated Beginning Fund Balances July 1
12,470,944
12,470,944
10,333,055
(2,137,889)
Fund Balance Audit Adjustment
Estimated Ending Fund Balances June 30
6,300,315
6,074,246
5,444,555
(855,760)
Page 10

## Table 1

| Account No. | Description | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 |
| --- | --- | --- | --- | --- | --- |
|  | ESTIMATED REVENUES |  |  |  |  |
| 40000 | Local Taxes |  |  |  |  |
| 40100 | County Property Taxes |  |  |  |  |
| 40110 | Current Property Taxes | 2,773,333 | 2,773,333 | 3,930,895 | 1,157,562 |
| 40120 | Trustee's Collection - Prior Year | 75,000 | 75,000 | 75,000 | 0 |
| 40125 | Trustee's Collection - Bankruptcy | 500 | 500 | 500 | 0 |
| 40130 | Circuit/Clerk & Master Collections - Prior Years | 40,000 | 40,000 | 25,000 | (15,000) |
| 40140 | Interest and Penalty | 15,000 | 15,000 | 15,000 | 0 |
| 40161 | Payments in Lieu of Taxes - TVA | 3,500 | 3,500 | 2,500 | (1,000) |
| 40162 | Payments in Lieu of Taxes - Local Utilities | 6,000 | 6,000 | 6,000 | 0 |
| 40200 | County Local Option Taxes |  |  |  |  |
| 40210 | Local Option Sales Tax | 2,975,000 | 2,975,000 | 2,975,000 | 0 |
| 40270 | Business Tax | 45,000 | 45,000 | 45,000 | 0 |
| 40300 | Statutory Local Taxes |  |  |  |  |
| 40320 | Bank Excise Tax | 0 | 0 |  | 0 |
| 40350 | Interstate Telecommunication Tax | 0 | 0 |  | 0 |
|  | Total Local Taxes | 5,933,333 | 5,933,333 | 7,074,895 | 1,141,562 |
| 41000 | Licenses and Permits |  |  |  |  |
| 41100 | Licenses |  |  |  |  |
| 41110 | Marriage Licenses | 1,300 | 1,300 | 1,300 | 0 |
|  | Total Licenses and Permits | 1,300 | 1,300 | 1,300 | 0 |
| 43000 | Charges for Current Services |  |  |  |  |
| 43500 | Education Charges |  |  |  |  |
| 43517 | Tuition - Other | 0 | 0 |  | 0 |
| 43570 | Receipts from Individual Schools | 30,000 | 30,000 | 25,000 | (5,000) |
| 43582 | Community Service Fees Adults | 200 | 200 | 200 | 0 |
|  | Total Charges for Current Services | 30,200 | 30,200 | 25,200 | (5,000) |
| 44000 | Other Local Revenues |  |  |  |  |
| 44100 | Recurring Items |  |  |  |  |
| 44110 | Investment Income | 0 | 0 |  | 0 |
| 44120 | Lease/Rentals | 7,500 | 7,500 | 7,500 | 0 |
| 44170 | Miscellaneous Refunds | 30,000 | 30,000 | 40,000 | 10,000 |
| 44500 | Nonrecurring Items |  |  |  |  |
| 44530 | Sale of Equipment | 15,000 | 15,000 | 15,000 | 0 |
| 44560 | Damages Recovered from Individuals | 3,000 | 3,000 | 3,000 | 0 |
| 44570 | Contributions and Gifts | 20,000 | 20,000 | 20,000 | 0 |
| 44990 | Other Local Revenues | 30,000 | 30,000 |  | (30,000) |
|  | Total Other Local Revenues | 105,500 | 105,500 | 85,500 | (20,000) |
|  | Total Local Revenue | 6,070,333 | 6,070,333 | 7,186,895 | 1,116,562 |

## Table 2

| Account No. | Description | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 |
| --- | --- | --- | --- | --- | --- |
| 46000 | State of Tennessee |  |  |  |  |
| 46175 | On-Behalf Contributions for OPEB | 40,000 | 40,000 | 50,000 | 10,000 |
| 46500 | State Education Funds |  |  |  |  |
| 46510 | Tennessee Investment in Student Achievemen | 25,081,234 | 25,081,234 | 25,367,661 | 286,427 |
| 46513 | TISA-On-behalf Payments | 0 | 0 | 17,332 |  |
| 46515 | Early Childhood Education | 445,000 | 445,000 | 425,000 | (20,000) |
| 46520 | School Food Service | 22,000 | 22,000 | 22,000 | 0 |
| 46550 | Driver Education | 10,000 | 10,000 | 10,000 | 0 |
| 46590 | Other State Education Funds | 240,000 | 818,937 | 240,000 | 0 |
| 46591 | Coordinated School Health | 0 | 0 |  | 0 |
| 46594 | Family Resource Centers | 0 | 0 |  | 0 |
| 46610 | Career Ladder Program | 37,500 | 37,500 | 27,360 | (10,140) |
| 46790 | Other Vocational | 759,000 | 1,543,702 | 0 | (759,000) |
| 46800 | Other State Revenues |  |  |  |  |
| 46851 | State Revenue Sharing - TVA | 220,000 | 220,000 | 220,000 | 0 |
| 46980 | Other State Grants | 0 | 0 | 0 | 0 |
| 46981 | Safe Schools | 0 | 0 | 0 | 0 |
| 46990 | Other State Revenues | 100,000 | 100,000 | 0 | (100,000) |
|  | Total State of Tennessee | 26,954,734 | 28,318,372 | 26,379,353 | (575,381) |
| 47000 | Federal Government |  |  |  |  |
| 47100 | Federal Through State |  |  |  |  |
| 47143 | Special Education-Grants to States | 0 | 0 |  | 0 |
| 47401 | American Rescue Plan Act Grant #1 | 0 | 0 |  | 0 |
| 47590 | Other Federal Through State | 0 | 0 |  | 0 |
| 47600 | Direct Federal Revenue |  |  |  |  |
| 47640 | ROTC Reimbursement | 65,000 | 65,000 | 75,000 | 10,000 |
| 47990 | Other Direct Federal Revenue | 0 | 0 |  | 0 |
|  | Total Federal Government | 65,000 | 65,000 | 75,000 | 10,000 |
| 48000 | Other Governments and Citizens Groups |  |  |  |  |
| 48130 | Contributions | 0 | 0 | 0 | 0 |
| 48990 | Other | 0 | 4,000 | 0 | 0 |
|  | Total Other Governments and Citizens Groups | 0 | 4,000 | 0 | 0 |
|  | Total Estimated Revenues | 33,090,067 | 34,457,705 | 33,641,248 | 551,181 |
| 49000 | OTHER SOURCES (NON-REVENUE) |  |  |  |  |
| 49700 | Insurance Recovery | 0 | 0 | 0 | 0 |
| 49800 | Transfers In | 10,000 | 10,000 | 0 | (10,000) |
|  | Total Other Sources | 10,000 | 10,000 | 0 | (10,000) |
|  | Total Estimated Revenues & Other Sources | 33,100,067 | 34,467,705 | 33,641,248 | 541,181 |

## Table 3

| Account No. Description | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 |
| --- | --- | --- | --- | --- |
| 116 Teachers | 10,722,365 | 10,722,365 | 11,031,539 | 309,174 |
| 117 Career Ladder Program | 35,000 | 35,000 | 24,000 | (11,000) |
| 128 Homebound Teachers | 6,000 | 6,000 | 8,000 | 2,000 |
| 140 Salary Supplements | 440,000 | 440,000 | 457,600 | 17,600 |
| 163 Educational Assistants | 497,075 | 497,075 | 505,000 | 7,925 |
| 188 Bonus Payments | 0 | 504,000 |  | 0 |
| 189 Other Salaries and Wages | 410,000 | 410,000 | 410,000 | 0 |
| 198 Non-Certified Substitute Teachers | 210,000 | 210,000 | 210,000 | 0 |
| 201 Social Security | 922,514 | 961,070 | 937,214 | 14,700 |
| 204 State Retirement | 918,910 | 955,291 | 919,895 | 985 |
| 207 Medical Insurance | 2,090,000 | 2,090,000 | 1,851,063 | (238,937) |
| 212 Employer Medicare | 0 | 0 |  | 0 |
| 215 On-behalf Payments to OPEB | 0 | 0 |  | 0 |
| 336 Maint and Repair Service - Equipment | 10,000 | 10,000 | 15,000 | 5,000 |
| 399 Other Contracted Services | 107,000 | 117,000 | 65,000 | (42,000) |
| 429 Instructional Supplies and Materials | 115,000 | 115,000 | 135,000 | 20,000 |
| 449 Textbooks | 150,000 | 150,000 | 325,400 | 175,400 |
| 471 Software | 0 | 0 |  | 0 |
| 499 Other Supplies and Materials | 8,000 | 3,000 | 3,000 | (5,000) |
| 595 TISA-On-behalf Payments | 0 | 0 |  |  |
| 599 Other Charges | 0 | 0 |  | 0 |
| 722 Regular Instructional Equipment | 150,000 | 145,000 | 125,000 | (25,000) |
| Total Instructional Program | 16,791,864 | 17,370,801 | 17,022,711 | 230,847 |
| 71150 Alternative Instruction Program |  |  |  |  |
| 116 Teachers | 213,289 | 213,289 | 205,000 | (8,289) |
| 163 Educational Assistants | 26,000 | 26,000 | 27,000 | 1,000 |
| 201 Social Security | 18,306 | 18,306 | 17,748 | (558) |
| 204 State Retirement | 17,438 | 17,438 | 15,475 | (1,963) |
| 207 Medical Insurance | 37,988 | 37,988 | 23,002 | (14,986) |
| 355 Travel | 2,000 | 2,000 | 1,500 | (500) |
| 429 Instructional Supplies and Materials | 1,000 | 1,000 | 1,000 | 0 |
| 499 Other Supplies and Materials | 1,000 | 1,000 | 1,000 | 0 |
| Total Alternative Schools | 317,021 | 317,021 | 291,725 | (25,296) |
| 71200 Special Education Program |  |  |  |  |
| 116 Teachers | 2,021,836 | 1,936,836 | 2,025,430 | 3,594 |
| 124 Psychological Personnel | 0 | 0 | 0 | 0 |
| 128 Homebound Teachers | 7,500 | 7,500 | 7,500 | 0 |
| 163 Educational Assistants | 528,820 | 528,820 | 521,820 | (7,000) |
| 171 Speech Pathologist | 255,769 | 183,769 | 180,000 | (75,769) |
| 201 Social Security | 210,266 | 198,256 | 199,637 | (10,629) |
| 204 State Retirement | 217,170 | 205,786 | 219,032 | 1,862 |
| 207 Medical Insurance | 414,442 | 414,442 | 382,181 | (32,261) |
| 212 Employer Medicare | 0 | 0 |  | 0 |
| 312 Contracts with Private Agencies | 105,000 | 201,574 | 200,000 | 95,000 |
| 399 Other Contracted Services | 75,000 | 95,000 | 95,000 | 20,000 |
| 429 Instructional Supplies and Materials | 7,000 | 7,000 | 5,000 | (2,000) |
| 499 Other Supplies and Materials | 5,000 | 5,000 | 5,000 | 0 |
| 595 TISA-On-behalf Payments | 0 | 0 |  | 0 |
| 725 Special Education Equipment | 5,000 | 5,000 | 5,000 | 0 |

## Table 4

| Account No. Description | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 |
| --- | --- | --- | --- | --- |
| Total Special Educational Program | 3,852,803 | 3,788,982 | 3,845,600 | (7,203) |
| 71300 Career and Technical Education Program |  |  |  |  |
| 116 Teachers | 932,216 | 932,216 | 925,000 | (7,216) |
| 140 Supplements | 6,000 | 6,000 | 6,000 | 0 |
| 189 Other Salaries and Wages | 5,000 | 5,000 | 5,000 | 0 |
| 198 Non-Certified Substitute Teachers | 21,600 | 21,600 | 21,600 | 0 |
| 201 Social Security | 73,809 | 73,809 | 73,256 | (553) |
| 204 State Retirement | 73,785 | 73,785 | 64,201 | (9,584) |
| 207 Medical Insurance | 127,562 | 127,562 | 161,027 | 33,465 |
| 307 Communications | 0 | 0 |  | 0 |
| 336 Maintenance and Repair Services-Equipment | 0 | 0 |  | 0 |
| 355 Travel | 9,000 | 9,000 | 9,000 | 0 |
| 399 Other Contracted Services | 0 | 0 |  | 0 |
| 429 Instructional Supplies and Materials | 10,000 | 10,000 | 5,000 | (5,000) |
| 449 Text Books | 7,000 | 7,000 | 7,000 | 0 |
| 471 Software | 0 | 141,050 | 0 | 0 |
| 499 Other Supplies and Materials | 20,000 | 20,000 | 10,000 | (10,000) |
| 599 Other Charges | 3,500 | 3,500 | 3,500 | 0 |
| 730 Vocational Instruction Equipment | 15,000 | 476,113 | 10,000 | (5,000) |
| 790 Other Equipment | 10,000 | 10,000 | 10,000 | 0 |
| Total Vocational Education Program | 1,314,472 | 1,916,635 | 1,310,584 | (3,888) |
| Total Instruction | 22,276,160 | 23,393,438 | 22,470,620 | 194,460 |
| 72000 Support Services |  |  |  |  |
| 72110 Attendance |  |  |  |  |
| 105 Supervisor/Director | 96,000 | 96,000 | 101,712 | 5,712 |
| 189 Other Salaries & Wages | 57,932 | 57,932 | 59,000 | 1,068 |
| 201 Social Security | 11,776 | 11,776 | 12,294 | 518 |
| 204 State Retirement | 15,639 | 15,639 | 14,347 | (1,292) |
| 207 Medical Insurance | 19,374 | 19,374 | 9,900 | (9,474) |
| 355 Travel | 1,500 | 1,500 | 1,500 | 0 |
| 399 Other Contracted Services | 20,000 | 20,000 | 5,500 | (14,500) |
| 499 Other Supplies and Materials | 1,500 | 1,500 | 1,000 | (500) |
| 524 In Service/Staff Development | 1,500 | 1,500 |  | (1,500) |
| Total Attendance | 225,221 | 225,221 | 205,253 | (19,968) |
| 72120 Health Services |  |  |  |  |
| 105 Supervisor/Director | 78,000 | 78,000 | 78,000 | 0 |
| 130 Social Workers | 102,800 | 102,800 | 109,289 | 6,489 |
| 131 Medical Personnel | 397,459 | 397,459 | 410,000 | 12,541 |
| 189 Other Salaries & Wages | 59,100 | 109,100 | 64,000 | 4,900 |
| 201 Social security | 48,758 | 52,583 | 50,589 | 1,831 |
| 204 State Retirement | 58,551 | 63,051 | 58,780 | 229 |
| 207 Medical Insurance | 60,206 | 60,206 | 74,942 | 14,736 |
| 212 Employer Medicare | 0 | 0 |  | 0 |
| 355 Travel | 2,000 | 2,000 | 2,000 | 0 |
| 399 Other Contracted Services | 35,000 | 35,000 | 35,000 | 0 |
| 413 Drugs and Medical Supplies | 5,500 | 5,500 | 5,500 | 0 |
| 499 Other Supplies and Materials | 3,000 | 3,000 | 3,000 | 0 |

## Table 5

| Account No. Description | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 |
| --- | --- | --- | --- | --- |
| 524 Inservice | 3,000 | 3,000 | 3,000 | 0 |
| 599 Other Charges | 4,000 | 55,170 | 4,000 | 0 |
| 735 Health Equipment | 4,000 | 4,000 | 4,000 | 0 |
| Total Health Service | 861,374 | 970,869 | 902,100 | 40,726 |
| 72130 Other Student Support |  |  |  |  |
| 123 Guidance Personnel | 719,709 | 719,709 | 800,000 | 80,291 |
| 189 Other Salaries and Wages | 193,500 | 193,500 | 200,000 | 6,500 |
| 201 Social Security | 67,861 | 67,861 | 76,500 | 8,639 |
| 204 State Retirement | 71,231 | 71,231 | 73,183 | 1,952 |
| 207 Medical Insurance | 88,521 | 88,521 | 126,777 | 38,256 |
| 322 Evaluating and Testing | 16,000 | 16,000 | 73,000 | 57,000 |
| 344 Payments to Schools - Other | 64,000 | 64,000 | 56,000 | (8,000) |
| 355 Travel | 8,000 | 8,000 | 8,000 | 0 |
| 399 Other Contracted Services | 10,000 | 10,000 | 49,000 | 39,000 |
| 499 Other Supplies and Materials | 4,000 | 4,000 | 3,000 | (1,000) |
| 524 Inservice | 2,000 | 2,000 | 2,000 | 0 |
| 599 Other Charges | 5,000 | 5,000 | 4,000 | (1,000) |
| Total Other Student Support | 1,249,822 | 1,249,822 | 1,471,460 | 221,638 |
| 72210 Regular Instruction Program |  |  |  |  |
| 105 Supervisor/Director | 125,000 | 125,000 | 125,785 | 785 |
| 129 Librarians | 500,235 | 500,235 | 492,000 | (8,235) |
| 161 Secretary(s) | 227,599 | 227,599 | 230,000 | 2,401 |
| 162 Clerical Personnel | 318,482 | 318,482 | 320,000 | 1,518 |
| 189 Other Salaries and Wages | 91,921 | 91,921 | 95,000 | 3,079 |
| 201 Social Security | 93,638 | 93,638 | 93,446 | (192) |
| 204 State Retirement | 109,735 | 109,735 | 108,026 | (1,709) |
| 207 Medical Insurance | 207,846 | 207,846 | 187,247 | (20,599) |
| 212 Employer Medicare | 0 | 0 |  | 0 |
| 336 Maint and Repair Services - Equipment | 4,000 | 4,000 | 4,000 | 0 |
| 355 Travel | 2,500 | 2,500 | 2,500 | 0 |
| 399 Other Contracted Services | 16,000 | 16,000 | 5,000 | (11,000) |
| 432 Library Books and Media | 8,000 | 8,000 | 8,000 | 0 |
| 499 Other Supplies and Materials | 3,000 | 3,000 | 3,000 | 0 |
| 524 In-Service/Staff Development | 2,000 | 2,000 | 2,000 | 0 |
| 599 Other Charges | 0 | 0 |  | 0 |
| 701 Administration Equipment | 0 | 0 |  | 0 |
| 722 Regular Instruction Equipment | 0 | 0 |  | 0 |
| 790 Other Equipment | 0 | 0 |  | 0 |
| Total Regular Instruction Program | 1,709,956 | 1,709,956 | 1,676,004 | (33,952) |
| 72220 Special Education Program |  |  |  |  |
| 105 Supervisor/Director | 93,500 | 93,500 | 97,200 | 3,700 |
| 124 Psychological Personnel | 83,000 | 168,000 | 169,000 | 86,000 |
| 131 Medical Personnel | 69,000 | 141,000 | 147,000 | 78,000 |
| 189 Other Salaries and Wages | 5,000 | 5,000 | 5,000 | 0 |
| 196 In-Service Training | 2,000 | 2,000 | 2,000 | 0 |
| 201 Social Security | 19,317 | 31,328 | 32,145 | 12,828 |
| 204 State Retirement | 19,679 | 31,064 | 34,572 | 14,893 |
| 207 Medical Insurance | 9,101 | 9,101 | 38,898 | 29,797 |

## Table 6

| Account No. Description | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 |
| --- | --- | --- | --- | --- |
| 312 Contracts with Private Agencies | 7,000 | 7,000 |  | (7,000) |
| 336 Maint and Repair Services - Equipment | 5,000 | 5,000 | 6,500 | 1,500 |
| 355 Travel | 7,500 | 7,500 | 7,500 | 0 |
| 399 Other Contracted Services | 60,000 | 60,000 | 60,000 | 0 |
| 524 In-Service Training | 4,000 | 4,000 | 4,000 | 0 |
| Total Special Education Program | 384,097 | 564,492 | 603,815 | 219,718 |
| 72230 Career and Technical Education Program |  |  |  |  |
| 105 Supervisor/Director | 95,500 | 95,500 | 98,000 | 2,500 |
| 189 Other Salaries and Wages | 42,000 | 84,297 | 43,000 | 1,000 |
| 201 Social Security | 10,519 | 13,755 | 10,787 | 268 |
| 204 State Retirement | 10,584 | 15,698 | 12,002 | 1,418 |
| 207 Medical Insurance | 2,696 | 4,696 | 18,016 | 15,320 |
| 336 Maint and Repair Services - Equipment | 3,000 | 3,000 | 3,000 | 0 |
| 355 Travel | 2,000 | 2,000 | 3,000 | 1,000 |
| 399 Other Contracted Services | 3,000 | 3,000 |  | (3,000) |
| 499 Other Supplies and Materials | 0 | 0 | 2,000 | 2,000 |
| 524 In-Service Training | 0 | 0 |  | 0 |
| Total Vocational Education Program | 169,299 | 221,945 | 189,805 | 20,506 |
| 72250 Technology |  |  |  |  |
| 105 Supervisor | 78,000 | 78,000 | 78,000 | 0 |
| 189 Other Salaries and Wages | 74,899 | 74,899 | 78,000 | 3,101 |
| 201 Social Security | 11,697 | 11,697 | 11,934 | 237 |
| 204 State Retirement | 15,527 | 15,527 | 15,373 | (154) |
| 207 Medical Insurance | 9,101 | 9,101 | 24,669 | 15,568 |
| 336 Maint and Repair Services - Equipment | 6,000 | 6,000 | 6,000 | 0 |
| 350 Internet Connectivity | 105,000 | 105,000 | 75,000 | (30,000) |
| 355 Travel | 2,000 | 1,000 | 1,000 | (1,000) |
| 399 Other Contracted Services | 195,000 | 195,000 | 152,050 | (42,950) |
| 499 Other Supplies and Materials | 2,000 | 2,000 | 2,000 | 0 |
| 599 Other Charges | 0 | 1,000 | 1,000 | 1,000 |
| 722 Regular Instruction Equipment | 60,000 | 60,000 | 70,000 | 10,000 |
| Total Technology | 559,224 | 559,224 | 515,026 | (44,198) |
| 72290 Other Programs |  |  |  |  |
| 215 On-Behalf Payments for OPEB | 35,000 | 35,000 | 70,000 | 35,000 |
| Total Other Programs | 35,000 | 35,000 | 70,000 | 35,000 |
| 72310 Board of Education |  |  |  |  |
| 191 Board and Committee Members Fees | 16,800 | 16,800 | 16,800 | 0 |
| 196 In-Service Training | 7,000 | 7,000 | 7,000 | 0 |
| 201 Social Security | 2,142 | 2,142 | 1,821 | (321) |
| 207 Medical Insurance | 15,800 | 15,800 | 7,900 | (7,900) |
| 305 Audit Services | 35,000 | 35,000 | 35,000 | 0 |
| 320 Dues and Memberships | 26,000 | 26,000 | 26,000 | 0 |
| 331 Legal Services | 25,000 | 25,000 | 25,000 | 0 |
| 355 Travel | 4,000 | 4,000 | 4,000 | 0 |
| 399 Other Contracted Services | 8,000 | 8,000 | 11,000 | 3,000 |
| 506 Liability Insurance | 160,000 | 160,000 | 175,000 | 15,000 |

## Table 7

| Account No. Description | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 |
| --- | --- | --- | --- | --- |
| 510 Trustees Commission | 150,000 | 150,000 | 150,000 | 0 |
| 513 Workers Compensation Insurance | 240,000 | 240,000 | 230,000 | (10,000) |
| 534 Refund to Applicant for Criminal Investigation | 1,000 | 1,000 | 1,000 | 0 |
| 599 Other Charges | 7,000 | 7,000 | 7,000 | 0 |
| Total Board of Education | 697,742 | 697,742 | 697,521 | (221) |
| 72320 Director of Schools |  |  |  |  |
| 101 County Official/Administrative Officer | 130,000 | 130,000 | 130,000 | 0 |
| 161 Secretary(s) | 122,644 | 122,644 | 125,000 | 2,356 |
| 201 Social Security | 19,328 | 19,328 | 19,508 | 180 |
| 204 State Retirement | 26,516 | 26,516 | 24,145 | (2,371) |
| 207 Medical Insurance | 15,729 | 15,729 | 33,146 | 17,417 |
| 307 Communication | 1,000 | 1,000 |  | (1,000) |
| 336 Maint and Repair Services - Equipment | 14,000 | 14,000 | 14,000 | 0 |
| 348 Postal Charges | 1,000 | 1,000 | 1,000 | 0 |
| 355 Travel | 1,400 | 1,400 | 5,000 | 3,600 |
| 399 Other Contracted Service | 3,000 | 3,000 | 5,000 | 2,000 |
| 435 Office Supplies | 1,500 | 1,500 | 1,500 | 0 |
| 499 Other Supplies and Materials | 2,500 | 2,500 | 2,500 | 0 |
| 599 Other Charges | 0 | 0 |  | 0 |
| Total Office of the Superintendent | 338,617 | 338,617 | 360,799 | 22,182 |
| 72410 Office of the Principal |  |  |  |  |
| 104 Principals | 808,000 | 808,000 | 815,000 | 7,000 |
| 139 Assistant Principals | 658,000 | 658,000 | 635,000 | (23,000) |
| 189 Other Salaries and Wages | 104,000 | 104,000 | 109,200 | 5,200 |
| 201 Social Security | 116,105 | 116,105 | 115,381 | (724) |
| 204 State Retirement | 121,912 | 121,912 | 115,475 | (6,437) |
| 207 Medical Insurance | 178,201 | 178,201 | 121,902 | (56,299) |
| 348 Postal Charges | 1,000 | 1,000 | 1,000 | 0 |
| 355 Travel | 3,000 | 3,000 | 3,000 | 0 |
| 399 Other Contracted Services | 126,000 | 126,000 | 126,000 | 0 |
| Total Office of the Principal | 2,116,218 | 2,116,218 | 2,041,958 | (74,260) |
| 72510 Fiscal Services |  |  |  |  |
| 399 Other Contracted Services | 50,000 | 50,000 | 50,000 | 0 |
| Total Fiscal Services | 50,000 | 50,000 | 50,000 | 0 |
| 72610 Operation of Plant |  |  |  |  |
| 307 Communication | 40,000 | 40,000 | 50,000 | 10,000 |
| 399 Other Contracted Services | 837,298 | 837,298 | 837,298 | 0 |
| 410 Custodial Supplies | 38,500 | 38,500 | 40,000 | 1,500 |
| 415 Electricity | 990,000 | 990,000 | 1,100,000 | 110,000 |
| 434 Natural Gas | 150,000 | 150,000 | 150,000 | 0 |
| 454 Water and Sewer | 345,000 | 345,000 | 345,000 | 0 |
| 499 Other Supplies and Materials | 3,500 | 3,500 | 3,500 | 0 |
| 501 Boiler Insurance | 10,500 | 10,500 | 10,500 | 0 |
| 502 Building and Contents Insurance | 275,000 | 275,000 | 290,000 | 15,000 |
| 790 Other Equipment | 15,000 | 15,000 | 15,000 | 0 |

## Table 8

| Account No. Description | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 |
| --- | --- | --- | --- | --- |
| Total Operation of Plant | 2,704,798 | 2,704,798 | 2,841,298 | 136,500 |
| 72620 Maintenance of Plant |  |  |  |  |
| 105 Supervisor/Director | 78,000 | 78,000 | 78,000 | 0 |
| 161 Secretary(s) | 23,549 | 23,549 | 24,500 | 951 |
| 189 Other Salaries and Wages | 242,650 | 242,650 | 250,000 | 7,350 |
| 201 Social Security | 26,332 | 26,332 | 26,966 | 634 |
| 204 State Retirement | 41,580 | 41,580 | 47,129 | 5,549 |
| 207 Medical Insurance | 53,892 | 53,892 | 57,126 | 3,234 |
| 335 Maint & Repair Services - Building | 250,000 | 335,000 | 250,000 | 0 |
| 336 Maint & Repair Services - Equipment | 275,000 | 275,000 | 275,000 | 0 |
| 355 Travel | 1,500 | 1,500 | 0 | (1,500) |
| 399 Other Contracted Services | 245,000 | 245,000 | 200,000 | (45,000) |
| 418 Equipment and Machinery Parts | 8,000 | 8,000 | 10,000 | 2,000 |
| 499 Other Supplies and Materials | 1,000 | 1,000 | 0 | (1,000) |
| 790 Other Equipment | 50,000 | 50,000 | 97,000 | 47,000 |
| Total Maintenance of Plant | 1,296,503 | 1,381,503 | 1,315,721 | 19,218 |
| 72710 Transportation |  |  |  |  |
| 105 Supervisor/Director | 78,000 | 78,000 | 78,000 | 0 |
| 142 Mechanic(s) | 100,000 | 100,000 | 105,000 | 5,000 |
| 146 Bus Drivers | 912,575 | 882,575 | 900,000 | (12,575) |
| 161 Secretary(s) | 23,549 | 23,549 | 24,500 | 951 |
| 189 Other Salaries and Wages | 0 | 30,000 | 30,000 | 30,000 |
| 201 Social Security | 82,231 | 82,231 | 85,145 | 2,914 |
| 204 State Retirement | 129,587 | 129,587 | 148,809 | 19,222 |
| 207 Medical Insurance | 126,956 | 126,956 | 134,573 | 7,617 |
| 212 Employer Medicare | 0 | 0 |  | 0 |
| 299 Other Fringe Benefits | 20,000 | 20,000 | 20,000 | 0 |
| 335 Maintenance and Repair Services - Building | 4,000 | 4,000 | 4,000 | 0 |
| 338 Maintenance and Repair Services - Vehicles | 35,000 | 35,000 | 30,000 | (5,000) |
| 355 Travel | 2,000 | 2,000 | 2,000 | 0 |
| 399 Other Contracted Services | 50,000 | 50,000 | 50,000 | 0 |
| 412 Diesel Fuel | 150,000 | 150,000 | 165,000 | 15,000 |
| 418 Equipment and Machinery Parts | 2,000 | 2,000 | 2,000 | 0 |
| 424 Garage Supplies | 3,000 | 3,000 | 3,000 | 0 |
| 425 Gasoline | 35,000 | 35,000 | 45,000 | 10,000 |
| 433 Lubricants | 8,000 | 8,000 | 8,000 | 0 |
| 442 Propane | 60,000 | 60,000 | 60,000 | 0 |
| 450 Tires and Tubes | 15,000 | 15,000 | 15,000 | 0 |
| 453 Vehicles Parts | 90,000 | 90,000 | 90,000 | 0 |
| 511 Vehicle and Equipment Insurance | 75,000 | 75,000 | 80,000 | 5,000 |
| 599 Other Charges | 5,000 | 5,000 | 5,000 | 0 |
| 718 Motor Vehicles | 0 | 0 |  | 0 |
| 729 Transportation Equipment | 0 | 0 | 170,000 | 170,000 |
| Total Transportation | 2,006,898 | 2,006,898 | 2,255,027 | 248,129 |
| 72810 Central and Other |  |  |  |  |
| 201 Social Security | 383 | 383 | 0 | (383) |
| 210 Unemployment Compensation | 20,000 | 20,000 | 10,000 | (10,000) |
| 299 Other Fringe Benefits | 5,000 | 5,000 | 5,000 | 0 |

## Table 9

| Account No. Description | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 |
| --- | --- | --- | --- | --- |
| 316 Contributions | 50,000 | 50,000 | 50,000 | 0 |
| 399 Other Contracted Services | 50,000 | 50,000 | 50,000 | 0 |
| 499 Other Supplies and Materials | 15,000 | 15,000 | 7,500 | (7,500) |
| 599 Other Charges | 174,161 | 178,161 | 0 | (174,161) |
| Total Central and Other | 314,544 | 318,544 | 122,500 | (192,044) |
| Total Support Services | 14,719,313 | 15,150,849 | 15,318,287 | 598,974 |
| 73000 Operation of Non-Instructional Services |  |  |  |  |
| 73100 Food Service |  |  |  |  |
| 105 Supervisor/Director | 39,000 | 39,000 | 39,000 | 0 |
| 165 Cafeteria Personnel | 0 | 0 | 0 | 0 |
| 201 Social Security | 2,984 | 2,984 | 2,984 | 0 |
| 204 State Retirement | 4,712 | 4,712 | 5,214 | 502 |
| 422 Food Supplies | 0 | 0 |  | 0 |
| Total Food Service | 46,696 | 46,696 | 47,198 | 502 |
| 73300 Community Services |  |  |  |  |
| 189 Other Salaries and Wages | 76,987 | 76,987 | 79,000 | 2,013 |
| 201 Social security | 5,891 | 5,891 | 6,044 | 153 |
| 204 State Retirement | 9,301 | 9,301 | 10,381 | 1,080 |
| 207 Medical Insurance | 17,010 | 17,010 | 16,748 | (262) |
| 499 Other Supplies and Materials | 5,000 | 5,000 | 5,000 | 0 |
| 719 Office Equipment | 0 | 0 |  | 0 |
| Total Community Services | 114,189 | 114,189 | 117,173 | 2,984 |
| 73400 Early Childhood Education |  |  |  |  |
| 105 Supervisor/Director | 48,000 | 48,000 | 49,000 | 1,000 |
| 116 Teachers | 232,395 | 232,395 | 235,000 | 2,605 |
| 163 Educational Assistants | 92,000 | 92,000 | 95,000 | 3,000 |
| 189 Other Salaries and Wages | 12,000 | 12,000 | 13,000 | 1,000 |
| 198 Non-Certified Substitute Teachers | 5,000 | 5,000 | 5,000 | 0 |
| 201 Social Security | 29,789 | 29,789 | 30,371 | 582 |
| 204 Retirement | 33,479 | 33,479 | 33,240 | (239) |
| 207 Medical Insurance | 35,175 | 35,175 | 68,359 | 33,184 |
| 355 Travel | 500 | 500 | 500 | 0 |
| 399 Other Contracted Services | 0 | 0 | 0 | 0 |
| 429 Instructional Supplies and Materials | 15,000 | 15,000 | 15,000 | 0 |
| 449 Textbooks-Bound | 0 | 0 |  | 0 |
| 499 Other Supplies and Materials | 15,000 | 15,000 | 15,000 | 0 |
| 524 Inservice | 2,000 | 2,000 | 2,000 | 0 |
| 790 Other Equipment | 15,000 | 15,000 | 15,000 | 0 |
| Total Early Childhood Education | 535,338 | 535,338 | 576,470 | 41,132 |
| Total Operation of Non-Instructional Services | 696,223 | 696,223 | 740,841 | 44,618 |
| 76000 Capital Outlay |  |  |  |  |
| 76100 Regular Capital Outlay |  |  |  |  |
| 304 Architects | 0 | 87,613 | 0 | 0 |

## Table 10

| Account No. Description | Original Estimate 2025-2026 | Amended Estimate 2025-2026 | Estimate 2026-2027 | Difference 2026-2027 |
| --- | --- | --- | --- | --- |
| 350 Internet Connectivity | 0 | 0 | 0 |  |
| 399 Other Contracted Services | 0 | 0 | 0 | 0 |
| 706 Building Construction | 759,000 | 614,279 | 0 | (759,000) |
| 707 Building Improvements | 585,000 | 772,000 | 0 | (585,000) |
| 790 Other Equipment | 100,000 | 40,000 | 0 | (100,000) |
| 799 Other Capital Outlay | 135,000 | 110,000 | 0 | (135,000) |
| Total Regular Capital Outlay | 1,579,000 | 1,623,893 | 0 | (1,579,000) |
| Total Estimated Expenditures | 39,270,696 | 40,864,403 | 38,529,748 | (740,948) |
| 99000 ESTIMATED OTHER USES |  |  |  |  |
| 99100 Transfers Out |  |  |  |  |
| 590 Transfers to Other Funds | 0 | 0 |  | 0 |
| Total Estimated Other Uses | 0 | 0 | 0 | 0 |
| Total Estimated Expenditures and Other Uses | 39,270,696 | 40,864,403 | 38,529,748 | (740,948) |
| Excess of Estimated Revenues Over (Under) Estimated Expenditures | (6,170,629) | (6,396,698) | (4,888,500) | 1,282,129 |
| Estimated Beginning Fund Balances July 1 | 12,470,944 | 12,470,944 | 10,333,055 | (2,137,889) |
| Fund Balance Audit Adjustment Estimated Ending Fund Balances June 30 | 6,300,315 | 6,074,246 | 5,444,555 | (855,760) |