Hickman County TN

Righteousness exalteth a nation: but sin is a reproach to any people. Proverbs 14:34

26-23 · FY 2026–2027 appropriations · Adopted

Jun 22, 2026

Resolution 26-23

Making appropriations for the various funds, departments, institutions, offices and agencies of Hickman County, Tennessee, for the fiscal year beginning July 1, 2026 and ending June 30, 2027.

SECTION 1: BE IT RESOLVED, by the Board of County Commissioners of Hickman, Tennessee, assembled in regular session on the 22nd day of June, 2026 that the amounts hereafter set out are hereby appropriated for the purpose of meeting the expenses of the various funds, departments, institutions, offices and agencies of Hickman County, Tennessee, for the capital outlay, and for meeting the payment of principal and interest on the county's debt maturing during the fiscal year beginning July 1, 2026 and ending June 30, 2027 according to the following schedule:

General Fund

  • 51100 County Commission: $60,445
  • 51210 Board of Equalization: $3,500
  • 51220 Beer Board: $1,000
  • 51300 County Mayor: $168,175
  • 51400 County Attorney: $50,000
  • 51500 Election Commission (Including Voter Registration): $273,372
  • 51600 Register of Deeds: $205,243
  • 51720 Planning: $265,397
  • 51800 County Building: $464,598
  • 51810 Other Facilities: $458,694
  • 51900 Other General Administration: $124,000
  • 51910 Preservation of Records: $58,828
  • 52100 Accounting and Budgeting: $380,062
  • 52300 Property Assessor's Office: $348,840
  • 52400 County Trustee's Office: $287,393
  • 52500 County Clerk's Office: $360,360
  • 53100 Circuit Court: $413,555
  • 53300 General Sessions Court: $273,081
  • 53310 General Sessions Judge: $4,000
  • 53400 Chancery Court: $217,115
  • 53500 Juvenile Court (Safe Baby): $100,000
  • 53700 Judicial Commissioners: $70,165
  • 53920 Courtroom Security: $0
  • 54110 Sheriff's Department: $3,696,186
  • 54160 Adm. of Sexual Offender Registry: $3,000
  • 54210 Jail: $2,348,458
  • 54310 Fire Prevention and Control: $29,000
  • 54320 Rural Fire Protection: $160,680
  • 54410 Civil Defense: $247,548
  • 54610 County Coroner/Medical Examiner: $61,500
  • 55110 Local Health Center: $50,601
  • 55130 Ambulance/Emergency Medical Services: $3,308,059
  • 55170 Alcohol and Drug Programs: $23,570
  • 55190 Other Local Health Services: $267,950
  • 55900 Other Public Health Services: $5,000
  • 56500 Libraries: $275,992
  • 56700 Parks and Fair Boards: $3,000
  • 57100 Agriculture Extension Services: $73,606
  • 57500 Soil Conservation: $50,340
  • 58110 Tourism: $39,005
  • 58190 Other Economic and Community Development: $90,116
  • 58300 Veterans Service: $23,500
  • 58400 Other Charges: $1,053,200
  • 58600 Employee Benefits: $5,259,250
  • 58843 American Rescue Plan Act Grant C-Broadband: $100,000
  • 58900 Miscellaneous: $164,632
  • 99100 Transfers to Other Funds: $115,000
  • Total General Fund: $22,037,016

Drug Control Fund

  • 54110 Sheriff's Department: $125,000
  • Total Drug Control Fund: $125,000

Adequate Facilities Tax Fund

  • 51730 Adequate Facilities-Trustee Commission: $4,200
  • 99100 Transfers to Other Funds: $600,000
  • Total Adequate Facilities Fund: $604,200

American Rescue Plan Act Grant #7 (SLFRF)

  • 58837 American Rescue Plan Grant (SLFRF): $500,000
  • Total American Rescue Plan Fund: $500,000

Highway/Public Works Fund

  • 61000 Administration: $339,964
  • 62000 Highway and Bridge Maintenance: $2,860,559
  • 63100 Operation and Maintenance of Equipment: $619,500
  • 65000 Other Charges: $154,000
  • 66000 Employee Benefits: $1,366,180
  • 68000 Capital Outlay: $1,693,000
  • 99100 Transfers to Other Funds: $143,891
  • Total Highway/Public Works Fund: $7,177,094

General Purpose School Fund

  • 71100 Regular Instruction Program: $16,664,770
  • 71150 Alternative Instruction Program: $291,725
  • 71200 Special Education Program: $3,845,600
  • 71300 Vocational Education Program: $1,310,584
  • 72110 Attendance: $205,253
  • 72120 Health Services: $902,100
  • 72130 Other Student Support: $1,471,460
  • 72210 Regular Instruction Program: $1,676,004
  • 72220 Special Education Program: $603,815
  • 72230 Vocational Education Program: $189,805
  • 72250 Technology: $515,026
  • 72290 Other Programs: $70,000
  • 72310 Board of Education: $697,521
  • 72320 Director of Schools: $360,799
  • 72410 Office of Principals: $2,041,958
  • 72510 Fiscal Services: $50,000
  • 72610 Operation of Plant: $2,841,298
  • 72620 Maintenance of Plant: $1,315,721
  • 72710 Transportation: $2,255,027
  • 72810 Central and Other: $122,500
  • 73100 Food Service: $47,198
  • 73300 Community Services: $117,173
  • 73400 Early Childhood Education: $576,470
  • 76100 Regular Capital Outlay: $0
  • 99100 Transfers Out
  • Total General Purpose School Fund: $38,171,807

General Cafeteria Fund

  • 73100 Food Services: $2,565,628
  • Total Central Cafeteria Fund: $2,565,628

General Debt Service Fund

  • 82110 Principal-General Government: $645,740
  • 82120 Principal-Highway and Streets: $178,700
  • 82130 Principal-Education: $1,489,000
  • 82210 Interest-General Government: $158,847
  • 82220 Interest-Highway and Streets: $20,622
  • 82230 Interest-Education: $244,816
  • 82310 Other-General Government: $43,801
  • 82330 Other-Education: $25,341
  • Total General Debt Service Fund: $2,806,867

Solid Waste Disposal Fund

  • 55710 Sanitation Management: $2,073,681
  • 64000 Litter and Trash Collection: $49,300
  • 91140 Public Health and Welfare: $95,686
  • Total Solid Waste Disposal Fund: $2,218,667

SECTION 2: BE IT FURTHER RESOLVED, that the budget for the School Federal Projects Fund shall be the budget approved for separate projects within the fund by the Tennessee Department of Education.

SECTION 3: BE IT FURTHER RESOLVED, that the Typical School System Federal Projects Fund for the No Child Left Behind Act (NCLB), Individuals with Disabilities Education Act (IDEA), Carl Perkins Vocational Projects shall be approved for the separate projects within the fund by the Typical School System Board of Education.

SECTION 4: BE IT FURTHER RESOLVED, that there are also hereby appropriated certain portions of the commissions and fees for collecting taxes and licenses and for administering other funds which the Trustee, County Clerk, Circuit Court Clerk, Clerk and Master, Register, and the Sheriff and their officially authorized deputies and assistants may severally be entitled to receive under State laws heretofore or hereafter enacted. Expenditures out of commissions, and/or fees collected by Trustee, County Clerk, Circuit Court Clerk, Clerk and Master, Register and Sheriff may be made for such purposes and in such amounts as may be authorized by existing law or by valid order of any court having power to make such appropriations. Any excess commissions and/or fees collected over and above the expenditures duly and conclusively authorized shall be paid over to the Trustee and converted into the General Fund as provided by law.

SECTION 5: BE IT FURTHER RESOLVED, that if any fee officials, enumerated in Tennessee Code Annotated, 8-22-101, operate under provisions of Tennessee Code Annotated, 8-22-104, provisions of the preceding paragraph shall not apply to those particular officials.

SECTION 6: BE IT FURTHER RESOLVED, that any amendment to the budget except for amendments to the budget for funds under supervision of the director of schools, shall be approved as provided in Tennessee Code Annotated, 5-9-407. The director of schools must receive approval of the Board of Education for transfers within each major category of the budget, and approval of both the Board of Education and Board of County Commissioners for transfers between major categories as required by law. One copy of each amendment shall be filed with the County Clerk, one copy with the Chairman of the Budget Committee, and one with each divisional or department head concerned. The reason(s) for each transfer shall be clearly stated; however, this section shall in no case whatsoever be construed as authorizing transfer from one fund to another, but shall apply solely to transfers within a certain fund.

SECTION 7: BE IT FURTHER RESOLVED, that any amendment to the budget other than fund 141 and 143, shall be approved as provided in Tennessee Code Annotated, 5-21-112 and 5-21-113. One copy of each amendment shall be filed with the County Clerk, one copy with the chairman of the Budget Committee, and one copy with each divisional or departmental head concerned. The reason(s) for each transfer shall be clearly stated; however, this section shall in no case whatsoever be construed as authorizing transfer from one fund to another, but shall apply solely to transfers within a certain fund.

SECTION 8: BE IT FURTHER RESOLVED, that any appropriations made by this Resolution which cover the same purpose for which a specific appropriation is made by statute is made in lieu of, but not in addition to said statutory appropriation. The salary, wages, or remuneration of each officer, employee, or agent of the County shall not be in excess of the amounts authorized by existing law or as set forth in the estimate of expenditures which accompanies this resolution. Provided, however, that appropriations for such salaries, wages, or other remuneration hereby authorized shall in no case be construed as permitting expenditures for an office, agency, institution, division or department of the County in excess of the appropriation made herein for such office, agency, institution, division or department for the fiscal year ending June 30, 2027. The aggregate expenditures for any item of appropriation shall in no instance be more than the amount herein appropriated for such item.

SECTION 9: BE IT FURTHER RESOLVED, that any resolution which may hereafter be presented to the Board of County Commissioners providing for appropriations in addition to those made by this Budget Appropriation Resolution shall specifically provide sufficient revenue or other funds actually to be provided during the fiscal year in which the expenditure is to be made, to meet such additional appropriation. Said appropriating resolution shall be submitted to and approved by the State Director of Local Finance after its adoption as provided by Tennessee Code Annotated, 9-21-403.

SECTION 10: BE IT FURTHER RESOLVED, that the County Mayor and County Clerk are hereby authorized to borrow money on revenue anticipation notes, provided such notes are first approved by the Director of Local Finance, to pay for the expenses herein authorized until the taxes and other revenue for the fiscal year 2026-2027 have been collected. The proceeds of loans for each individual fund shall not exceed 60% of the appropriations of each individual fund for which the loan is made. The loan shall be paid out of revenue from the funds for which the money is borrowed. The notes evidencing the loans authorized under this section shall be issued under applicable sections of Title 9, Chapter 21, Tennessee Code Annotated. Said notes shall be signed by the County Mayor and countersigned by the County Clerk and shall mature and be paid in full without renewal not later than June 30, 2027.

SECTION 11: BE IT FURTHER RESOLVED, that the delinquent County property taxes for the year 2025 and prior years and the interest and penalty thereon collected during the year ending June 30, 2027 shall be apportioned to the various County Funds according to the subdivision of the tax levy for the year 2025 and up to the amount appropriated in each category. The Clerk and Master and the Trustee are hereby authorized and directed to make such apportionment accordingly.

SECTION 12: BE IT FURTHER RESOLVED, that the County's portion of the Local Option Sales Tax (excluding School's portion) be distributed based on the following percentage: County General 100%.

SECTION 13: BE IT FURTHER RESOLVED, that all unencumbered balances of appropriations remaining at the end of the fiscal year shall lapse, and be of no further effect at the end of the fiscal year at June 30, 2027.

SECTION 14: BE IT FURTHER RESOLVED, that any resolution or part of a resolution which heretofore has been passed by the Board of County Commission which is in conflict with any provision in this resolution be and the same is hereby repealed.

SECTION 15: BE IT FURTHER RESOLVED, that this Resolution shall take effect from and after its passage and its provisions shall be in force from and after July 1, 2026. This Resolution shall be spread upon the minutes of the Board of County Commissioners.

Adopted: Keith Nash, Chairman. Attest: Casey Dorton, County Clerk.

Motion and vote: Passed with a majority of the full membership (12 yes, 2 absent) on June 22, 2026.

Yes: Claude Callicott, Clay Chessor, Danny Clark, Todd Collins, Steve Gianakos, Jim Herron, Dusty Jordan, Devin Pickard, Ron Mayberry, Ricky Murray, Keith Nash, Ron Puckett.

Absent: Matthew Barnhill, Wayne Thomasson.

Board action: Adopted (June 22, 2026).