Budget, Finance & Human Resources · Work Session · Jun 4, 2026
Thu, Jun 4, 2026
Oversees the annual budget process, departmental funding requests, and personnel policies including hiring, compensation, and benefits.
Outline
This outline was generated by an LLM from a transcript and may contain errors or inaccuracies. Prefer the original recording when available.
The work session focused almost entirely on moving the FY budget package toward final adoption: the school budget recommendation was reapproved with the previously discussed tax components, the school system’s separate capital request was partially funded through a one-time transfer, Solid Waste’s budget was advanced despite implementation questions around new commercial billing, and the committee set the proposed certified property tax levy with rounded fund rates.
The most consequential decisions were the approval of the school budget tied to a 2-cent property-tax increase and 3.1 cents on the local option sales tax distribution, the separate motion adding $200,000 to school capital plus $45,000 folded into Fund 151 as a one-time amount, and the setting of the proposed overall tax rate at 1.76. Other notable threads included how Solid Waste commercial charges will be billed, the need to adjust revenue lines to match the final levy, and the June calendar for budget adoption and public hearing.
Call to Order / Roll Call 0:00
- 0:28 Roll call showed 12 present and 2 absent; quorum established.
- 0:35 Agenda approved on motion by Claude Callicott, second by Matthew Barnhill, by voice vote.
- 0:58 Public comment period was opened; no substantive public comment followed.
New Business / Agenda Items
School budget 1:20
- 1:20 The school budget presented back to the committee was described as the same recommendation previously made on May 11, with no new changes introduced at this meeting.
- 1:42 Motion by Matthew Barnhill, second by Devin Pickard, to approve the school budget as presented.
- 1:49 The motion was clarified as including 2 cents on the property tax and 3.1 on the local option sales tax; the separate $400,000 capital improvement request would be handled separately rather than inside the main school budget motion.
- 2:22 Several commissioners disclosed conflicts because they are school employees but stated they would still vote on behalf of constituents.
- 3:00 Roll-call vote: all present voted yes; motion carried unanimously among those present.
School capital improvement request 3:08
- 3:08 The committee then took up the school system’s separate $400,000 capital improvement request.
- 4:14 Motion made to provide an additional $200,000 by transfer into Fund 151, and to integrate $45,000 for the school system into Fund 151 as a one-time item rather than fully funding the original $400,000 request.
- 4:39 Motion received a second from Danny Clark.
- 4:50 Roll-call vote: all present voted yes; motion carried.
- 5:14 Outcome: the committee advanced a reduced/partial capital funding approach rather than the full $400,000 request discussed at the start of the segment.
Solid Waste budget 5:20
- 5:20 The Solid Waste budget was presented as already approved by the Solid Waste committee earlier in the week and brought forward here in the form distributed to members.
- 6:09 Motion by Devin Pickard, second by Michael Wayne Thomasson, to approve the Solid Waste budget.
- 6:18 Discussion noted that two earlier resolutions had been passed so this budget could be presented in its current form.
- 6:41 Members were urged to support the budget, but implementation concerns were raised about the business/commercial charge.
- 6:48 The committee was told the commercial charge resolution may need later adjustment depending on billing timing and data setup.
- 7:00 Randy Jenkins was said to be working on getting commercial properties into the system so billing can be generated more easily, avoiding manual spreadsheets and hand calculations.
- 7:17 A practical issue raised was that some commercial properties are split into individual suites while others are grouped together, making it harder to determine how many businesses should be billed at a location.
- 7:40 The discussion suggested the new charge may not be ready by the July start; by September the county would probably be ready to send at least some bills.
- 8:01 Roll-call vote was taken after discussion.
- 8:24 Ricky Murray voted no; the remainder present voted yes.
- 8:53 Motion carried, with the chair and members verbally sorting through the tally because of confusion in the spoken count. The clear outcome was approval with one dissenting vote.
Tax levy / certified tax rate 8:55
- 8:55 The committee took up approval and setting of the tax levy based on the new certified rate.
- 9:14 Finance stated that, with the school increase, the new certified tax rate would be 1.7515.
- 9:35 Members were told they needed to certify the proposed tax rate and could either leave the precise figure or round it.
- 9:53 It was noted that in prior years the county had rounded rates rather than carrying them to four decimal places.
- 10:23 Motion made to round the overall tax rate to 1.76 and authorize Crystal Fitzgerald to adjust the individual fund rates so the totals would work.
- 10:53 The intended rounded distribution was stated as 1.36 for County General, 0.04 for Highway, and 0.36 for Schools, totaling 1.76.
- 11:25 Roll-call vote: all present voted yes; motion carried unanimously.
Revenue adjustments to match approved levy 11:51
- 11:51 A separate item was taken up to approve adjusting revenue to match the approved tax levy.
- 11:59 The explanation given was that this action would allow the finance office to open and correct the funds before finalization; it was administrative follow-through distinct from the levy-setting motion itself.
- 12:05 Motion by Dusty Jordan, second by Ron Mayberry.
- 12:13 Roll-call vote on adjusting revenue to match the tax.
- 12:41 All present voted yes; motion carried.
Announcements 12:41
- 12:50 Members were reminded of the remaining budget calendar:
- 13:00 Regular budget meeting on Monday at 5:15
- 13:00 Budget books expected by June 11
- 13:08 Public hearing on June 15 at 6:00 p.m. in the same room
- 13:08 Budget presentation resolutions to the full County Commission on June 22
Adjournment 13:29
- 13:29 Motion to adjourn was made and seconded.
- 13:41 Meeting adjourned by voice vote.
Key figures and statistics
| Figure | Type | Context / topic | Timestamp |
|---|---|---|---|
| 12 | Headcount | Members present at roll call | 0:28 |
| 2 | Headcount | Members absent at roll call | 0:28 |
| May 11 | Date | Prior school budget recommendation referenced | 1:20 |
| 2 cents | Tax rate change | Property-tax component for school budget | 1:49 |
| 3.1 | Tax allocation | Local option sales tax component for school budget | 1:49 |
| $400,000 | Capital request | School capital improvement request to be discussed separately | 2:07 |
| $200,000 | Transfer / capital funding | Additional transfer into Fund 151 for school capital | 4:14 |
| $45,000 | One-time funding | School amount to be integrated into Fund 151 | 4:24 |
| 151 | Fund number | Fund receiving school capital transfer / one-time amount | 4:24 |
| July | Target date | Earliest hoped-for start tied to Solid Waste commercial charge timing | 7:40 |
| September | Billing timeline | Likely point when some commercial Solid Waste bills could be sent | 7:40 |
| 1 | Vote count | Dissenting vote on Solid Waste budget | 8:24 |
| 1.7515 | Certified tax rate | New certified tax rate with school increase before rounding | 9:14 |
| 1.76 | Tax rate | Rounded overall proposed property tax levy | 10:23 |
| 1.36 | Tax rate | County General portion of rounded levy | 10:57 |
| 0.04 | Tax rate | Highway portion of rounded levy | 10:57 |
| 0.36 | Tax rate | School portion of rounded levy | 10:57 |
| 5:15 | Time | Regular budget meeting Monday | 13:00 |
| June 11 | Date | Budget books expected by this date | 13:00 |
| June 15 | Date | Public hearing date | 13:08 |
| 6:00 p.m. | Time | Public hearing time | 13:08 |
| June 22 | Date | Budget presentation resolutions to County Commission | 13:08 |
https://www.youtube.com/watch?v=060ecnATtko
6/4/2026 Budget Work Session - Hickman County, TN
0:00So, if you would please call.
0:033 secondsMatthew Barnhill here.
0:055 secondsClaude Calif here.
0:077 secondsClay Chesser here.
0:088 secondsDanny Clark here. Todd Collins.
0:1111 secondsSteve Giannis here. Jim Harren.
0:1414 secondsDusty Jordan here.
0:1616 secondsRonald Mayberry here.
0:1818 secondsRicky Murray here.
0:1919 secondsKeith Nash here.
0:2121 secondsDeon Picker here.
0:2323 secondsRon Pucket here.
0:2525 secondsAnd Wayne Thomasson here.
0:2828 secondsWe have 12 present and two absent. We have a quum.
0:3131 seconds12 present. We have a qu for quum. Uh first up is the approval of the agenda.
0:3535 secondsYou were received on your email, but we got an updated one in front of you tonight. Look for a motion to approve.
0:4141 secondsMotion by Commissioner Calott. Second by Commissioner Barnhill. Any discussion?
0:4848 secondsAll in favor say I. I. Oppos. Eyes have it. First up is public comment period.
0:5858 secondsYou still want to speak?
1:061 minute, 6 secondsAll right. So, next up is a work session and school is up. So, come on up.
1:201 minute, 20 secondsWell, we meet again. Um, really all I have to say Tonight we bring back to you a budget that reflects exactly what we
1:281 minute, 28 secondsrecommended on the night of May 11. So questions
1:421 minute, 42 secondsmotions motion by Commissioner Barnhill,
1:491 minute, 49 secondssecond by Commissioner Piger, and to approve what was presented. And just to that that's two cents on the
1:591 minute, 59 secondsproperty tax and then 3.1 on the local sales option. Uh and then we'll need to
2:072 minutes, 7 secondsdiscuss the 400,000 which I think we can do that separately.
2:122 minutes, 12 secondsSo any discussion
2:222 minutes, 22 secondsMatthew Barham yes Yes. Yes. Sir, I'm declaring a conflict as a school employee, but I will be voting yes on behalf of my constituents.
2:312 minutes, 31 secondsDanny Clark, yes.
2:342 minutes, 34 secondsSteve Giannis, yes.
2:362 minutes, 36 secondsDusty Jordan, yes.
2:402 minutes, 40 secondsRon Mayberry, I also conflict my Ricky Murray. Yes.
2:482 minutes, 48 secondsKeith Nash, yes.
2:502 minutes, 50 secondsDevin Pickard, yes. Ron Pucket will declare conflict as a school employee, but behalf of my constituents, I will vote yes also.
3:003 minutesAnd Wayne Thomasson, yes. All present voting yes. Motion carries.
3:083 minutes, 8 secondsThank you very much. Um, we want to go ahead and talk about the
3:153 minutes, 15 seconds400,000 uh capital improvement request.
3:313 minutes, 31 secondsSo, Crystal, could you put up service if you don't mind, please?
3:503 minutes, 50 secondsAnd then I forget what kind of what was the transfer in from 400,000 I believe.
4:034 minutes, 3 secondsYou'll go back down to that bottom line and see one more time.
4:144 minutes, 14 secondsI make the following motion, Mr.
4:164 minutes, 16 secondsthat an additional $200,000 comes from
4:244 minutes, 24 secondstransferred to 151 and that the $45,000 for the school system be integrated into
4:334 minutes, 33 secondsthe 151 as a one time.
4:394 minutes, 39 secondsGot a motion a second by Commissioner Clark. Any discussion?
4:504 minutes, 50 secondsRoll call. Wayne Thomasson. Yes. Matthew Barnhill. Yes. Clif. Yes.
4:584 minutes, 58 secondsPlay Chester. Yes. Danny Clark. Yes. Steve Janis. Yes. Dusty Jordan. Yes.
5:055 minutes, 5 secondsRon Mayberry. Yes. Ricky Murray. Yes. Keith Nash. Yes. Devin Picker. Yes. And Ron Pucket.
5:145 minutes, 14 secondsYes. All present voting yes. Motion carries.
5:205 minutes, 20 secondsNext up is solid waste. And you should have a copy of that budget in your copy of that.
5:325 minutes, 32 secondsI know it's all waste met. Um, Monday night,
5:405 minutes, 40 secondsMonday night and it was passed
5:595 minutes, 59 secondsand approve this budget that you see in front of you. So look for and Jordan's here if there's any questions.
6:096 minutes, 9 secondsLook for a motion to approve. Got a motion by Commissioner Picker, second by Commissioner Thompson. Any discussion? I
6:186 minutes, 18 secondswould like to last we passed two resolutions so that we
6:276 minutes, 27 secondscould be able to present this budget and I believe those resolutions pass.
6:416 minutes, 41 secondsI would strongly urge everyone.
6:486 minutes, 48 secondsI'll make a point that with the business and commercial charge, we may have to do a adjustment to the resolution based off the timing of that. Uh because Mr.
7:007 minutesJenkins is working on putting that in our system so we could easily build that, more easily build it, shall I say,
7:077 minutes, 7 secondsum versus uh him having to create a bunch of spreadsheets and have to go through and uh do a lot of calculating by hand as far as commercial properties.
7:177 minutes, 17 secondsThe issue you run into is some commercial properties are split up by uh particular suites and you can easily build those but some are grouped
7:267 minutes, 26 secondstogether and you got to know how many businesses are operating outside inside those
7:377 minutes, 37 secondsmonths before that is done.
7:407 minutes, 40 secondsJuly start as far as September we probably be ready
7:517 minutes, 51 secondsto send some bills able to send that out. So the timing on that might change up.
8:018 minutes, 1 secondWe had a motion and a second for solid waste. Any other discussion? Roll call.
8:078 minutes, 7 secondsRon Tucket, yes.
8:108 minutes, 10 secondsWayne Thomasson, yes.
8:128 minutes, 12 secondsMatthew Barnhill, yes.
8:148 minutes, 14 secondsClark, yes.
8:158 minutes, 15 secondsClay Chester, yes.
8:178 minutes, 17 secondsDanny Clark, yes.
8:188 minutes, 18 secondsSteve, yes.
8:208 minutes, 20 secondsDusty Jordan, yes.
8:248 minutes, 24 secondsRicky Murray, no.
8:278 minutes, 27 secondsKeith Nash, yes.
8:298 minutes, 29 secondsDevin Picker, yes.
8:338 minutes, 33 secondsThere's 14. So 13 yes and one no. No 12 yes and one no and one.
8:418 minutes, 41 secondsI think 11. Yes. Got two here.
8:538 minutes, 53 secondsMotion carries.
8:558 minutes, 55 secondsNext up is to approve the set and prove and set the tax levy. You should have a copy of that in front of
9:049 minutes, 4 secondsyou. And if you wanted to talk, so um for the tax levy, the new
9:149 minutes, 14 secondscertified tax rate with the two cent increase for the school will be 1.7515.
9:259 minutes, 25 secondsAnd everybody should have a copy of that in your packet tonight to show u the distribution amongst funds.
9:359 minutes, 35 secondsAnd you can we just need to uh certify the proposed tax rate
9:439 minutes, 43 secondsand you can round that up down however you want to do it or you can leave it the same.
9:539 minutes, 53 secondsTypically in the last place last year I think we maybe two years we kind of did perform some rounding on that order to
10:0210 minutes, 2 secondsto not go four decimal four places to the right of the decup.
10:2310 minutes, 23 secondsI make a motion that we round the overall tax rate to 1.76
10:3110 minutes, 31 secondsand allow Miss Crystal to massage individual fund. So they will work out that
10:4010 minutes, 40 secondsa motion by commission by commission to to round to 1.76.
10:4710 minutes, 47 secondsUm, could we potentially go ahead and say what Sure.
10:5310 minutes, 53 secondsthe massaging would look like because I did it and I just want to make sure.
10:5710 minutes, 57 secondsUm, I'm I'm showing 1.36 in county general, four for highway department and and 36 for school.
11:0911 minutes, 9 seconds04 for Any discussion?
11:2511 minutes, 25 secondsDevin Picker, yes.
11:2711 minutes, 27 secondsRon Pucket, yes.
11:2911 minutes, 29 secondsWayne Thomasson, yes.
11:3111 minutes, 31 secondsMatthew Barnhill, yes.
11:3411 minutes, 34 secondsCalcott, yes.
11:3511 minutes, 35 secondsClay Chester, yes.
11:3711 minutes, 37 secondsDanny Clark, yes.
11:3911 minutes, 39 secondsCJ, yes.
11:4111 minutes, 41 secondsDusty Jordan, yes. Ron Mayberry, yes.
11:4411 minutes, 44 secondsRicky Murray, yes.
11:4611 minutes, 46 secondsAnd Keith Nash, yes. All present voting, yes. Motion carries.
11:5111 minutes, 51 secondsNext up is the approval to adjust revenue to match approved tax levy. Is that what we just did or Well, that was set in the tax levy, but
11:5911 minutes, 59 secondsit just gives me permission to open those funds and correct them before.
12:0512 minutes, 5 secondsMotion Commissioner Jordan, second by Commissioner Mayberry. Any discussion?
12:1312 minutes, 13 secondsThis is to approve the adjusted revenue to match the tax. Roll call vote.
12:2112 minutes, 21 secondsKeith Nash, yes.
12:2412 minutes, 24 secondsDevin Picker, yes.
12:2512 minutes, 25 secondsRon Pucket, yes.
12:2712 minutes, 27 secondsWayne Thomasson, yes.
12:2812 minutes, 28 secondsMatthew Barnhill, yes.
12:3012 minutes, 30 secondsClaude Kellott, yes.
12:3112 minutes, 31 secondsClay Chester, yes.
12:3212 minutes, 32 secondsDanny Clark, yes.
12:3412 minutes, 34 secondsCJ, yes.
12:3512 minutes, 35 secondsDusty Jordan, yes.
12:3712 minutes, 37 secondsMayberry, yes.
12:3812 minutes, 38 secondsAnd Ricky Murray, yes. All present voting yes.
12:4112 minutes, 41 secondsMotion carries. Um also in your the next up is other but I'm sure this includes the calendar. So you'll you should have
12:5012 minutes, 50 secondsa copy of that. You'll see that um Monday we have a regular um budget meeting at 5:15.
13:0013 minutesUh we'll have the budget books. Then June the 11th it'll be the budget should be in time. On the 15th, we'll have a
13:0813 minutes, 8 secondspublic hearing at 6 pm right here. And then on the 22nd, we'll have the budget presentation resolutions to the county commission.
13:2313 minutes, 23 secondsAnything else? Yes.
13:2913 minutes, 29 secondsMotion to adjourn by Commissioner, second by Commissioner Barnhill. All in favor?
13:4113 minutes, 41 secondsI'll tell you next year when it comes around.
13:4413 minutes, 44 secondsAll right, he got
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