sumner county government...sumner county was established by public acts of 1786, chapter 32. sumner...

SUMNER COUNTY

GOVERNMENT

CONSOLIDATED ANNUAL BUDGET

FOR THE FISCAL YEAR ENDED

JUNE 30,2011

SUMNER COUNTY, TENNESSEE

BUDGET FOR THE FISCAL YEAR ENDING JUNE 30, 2011

TABLE OF CONTENTS

Page(s) INTRODUCTION Budget Message

GENERAL INFORMATION

Primary Government Resolutions 1-6

SUMMARY

Total Sheet of Estimated Revenues and Appropriations 7-9

GENERAL FUND

General Fund Summary 10-11

Statement of Revenues 12-14

Statement of Appropriations

County Commission 15

Board of Equalization 15

Other Boards and Committees 15

County Executive 15

PersonnellHuman Resources 16

County Attorney 16

Election Commission 17

Register of Deeds 18

Planning and Zoning 19

Building (Construction and Development) 20

Engineering 21

Codes Compliance 21

County Buildings 22

Archives 22

Risk Management 22

Finance 23

Purchasing 23

Assessor of Property 24

Reappraisal Program 24

Trustee 25

County Clerk 25

Data Processing 26

Other Finance 26

Circuit and General Sessions Court Clerk 26

Circuit Court Judge 26

TABLE OF CONTENTS (Continued)

GENERAL FUND (Continued) Page(s) General Sessions Court Judge I 27

Drug Court 27

Chancery Court 28

Juvenile Court 28

District Attorney General 28

Judicial Commissioners 29

Other Administration of Justice 29

Probation Services/CASP 29

Courtroom Security 30

Sheriff's Office 30-31

Administration of Sexual Offender Registry 31

Jail 31

Juvenile Services 32

Fire Prevention and Protection 32

Rural Fire Protection 32

Civil Defense 32

Emergency Management Agency 33

Health Department 33

Health Department (DGA) 34

Animal (Rabies) Control 34

Ambulance (Emergency Medical) Service 35

Dental Health 35

Environmentalists 36

Appropriations to State 36

General Welfare Assistance 36

Child Welfare Assistance 36

Senior Citizens Assistance 36

Libraries 37-38

Agriculture Extension Agency 39

Soil Conservation 39

Tourism, Economic and Community Development 39

Industrial Development 39

Other Economic and Community Development 39

Airport 39

Veterans'Services 40

Other County Expenses 40

Contributions 41

Employee Benefits 41

ARRA-OCJP Grant 41

ARRA-All in One 41

ARRA-TOOT Greenway 42

ARRA-DOE Greenway 42

Miscellaneous 42

Highways 42

Capital Projects Donated 42

Public Health and Welfare (Home Grant) 42

Other Uses 42

TABLE OF CONTENTS (Continued)

COURTHOUSE AND JAIL MAINTENANCE FUND Page(s)

Courthouse and Jail Maintenance Fund Summary 43

Statement of Revenues 44

Statement of Appropriations 45

DRUG CONTROL FUND

Drug Control Fund Summary 46



GENERAL DEBT SERVICE FUND

General Debt Service Fund Summary 49



HIGHWAY!PUBLIC WORKS FUND

Highway/Public Works Fund Summary 52


Statement ofAppropriations 54-55

GENERAL PURPOSE SCHOOL FUND

General Purpose School Fund Summary 56

Statement of Revenues 57-58

Statement of Appropriations 59-67

SCHOOL FEDERAL PROJECTS FUND

School Federal Projects Fund Summary 68


Statement ofAppropriations 70-73

CENTRAL CAFETERIA SUB-FUND

Central Cafeteria Sub-Fund Summary 74


Statement ofAppropriations 76

SCHOOL ENDOWMENT TRUST SUB-FUND

School Endowment Trust Sub-Fund Summary 77


MISCELLANEOUS SCHEDULES

General Debt Service Fund Principal and Interest Schedule 79

Component Unit - Discretely Presented School Department - Resolution 80-82

Roster of County Officials 83

Introduction

SUMNER COUNTY, TENNESSEE

DEPARTMENT OF FINANCE

DAVID LAWING, DIRECTOR

355 North Belvedere Drive, Room 302

Gallatin, TN 37066

Phone: (615) 451-6033

Fax: (615) 230-6392

Budget Message

August 26, 2010

To the Honorable Anthony Holt, County Executive, Board of County Commissioners and Citizens of Sumner County, Tennessee

Herein is presented the consolidated budget for the fiscal year ended June 30, 201l. The Sumner County Commission approved the individual budgets on August 26, 2010. For the fiscal year ended June 30, 2011, the Sumner County Commission levied a certified tax rate of $2.0208. The certified tax rate, as determined by the state, has not increased for the fiscal year. This letter is intended to serve as the "budget message" required by Chapter 113, Private Acts of 2002, as amended.

Profile of the Government

Sumner County was established by Public Acts of 1786, Chapter 32. Sumner County is in the middle part of the state and borders the counties of Davidson (southwest), Macon (east), Robertson (west), Trousdale (southeast), Wilson (south), Allen County, Kentucky (northeast), and Simpson County, Kentucky (north). The county has a land mass of approximately 543 square miles. Sumner County is empowered to levy a property tax on both real and personal properties located within its boundaries.

Sumner County operates as a political subdivision of the state as provided by the Tennessee Constitution. Sumner County, as a political subdivision of the state, is subject to control by the Tennessee General Assembly; and, the county has no authority except that expressly given by state statutes.

Sumner County provides a full range of essential services, including police protection; emergency medical services; emergency management planning; and construction and maintenance of highways, streets, and other infrastructure. Sumner County also is financially responsible for a county-wide school district.

Honorable Anthony Holt County Executive August 26,2010

Sumner County operates under the traditional form of government with a popularly elected administrative officer, the Sumner County Executive, and a popularly elected 24-member legislative body, the Sumner County Commission. The county executive serves a 4-year term and is the county's manager and chief financial officer. He is responsible for carrying out policies and resolutions of the county commission, for overseeing the day-to-day operations of the government, and for appointing, or recommending for appointment, various department heads. The Sumner County Commission is the legislative authority and policy making body, which is responsible for various tasks including but not limited to: adopting the annual budget, setting the property tax levy, appointing various boards and committees, and passage of local resolutions.

Sumner County operates under Chapter 113, Private Acts of 2002, as amended. Under this act, a Director of Finance is appointed by the financial management committee with the county commission's approval. The Director of Finance has administrative control over the centralized accounting, purchasing, payroll, and budgeting system.

This private act also creates a financial management committee. This committee consists of seven members: the County Executive, the Supervisor of Highways, the Director of Schools, and four Sumner County Commissioners. This committee establishes and approves policies, procedures, and regulations in addition to specific provisions of Chapter 113, Private Acts of 2002, as amended. This act also authorized the Sumner County Commission to create a committee consisting of seven members of the county legislative body to assume the roles of the budget committee, the investment committee, and the purchasing committee.

The annual budget serves as the foundation for Sumner County's financial planning and controL Sumner County adopts a budget annually as required by state statutes. The budget committee, in conjunction with the Finance Director, prescribes budgetary procedures, forms, and a budget calendar each year. The departments submit itemized statements of the amount of appropriations needed for the upcoming fiscal year. The Finance Director submits a consolidated budget to the budget committee. The proposed budget of the budget committee is published in a paper of general circulation at least ten days before the budget committee conducts a public hearing on the budget. The county commission may alter or revise the budget before adoption except for debt service requirements and expenditures required by law. The appropriations made in the appropriation resolution, or any amendment, shall constitute the limit to expenditures for the various purposes. In addition, expenditures may be made and obligations created against any appropriation only to the aggregate total of the amount appropriated in any line-item. Sumner County attaches the detailed budget as part of the appropriation resolution to document the budgetary limit as set on each individual line-item.

Honorable Anthony Holt County Executive August 26, 2010

The adopted budget may be amended in one of two ways. The budget committee, upon the consent of any official or head of any department or division which may be affected, may make transfers and adjustments between line-items within a department (major category). Transfers between departments or aggregate additional appropriations must be submitted to the budget committee for its recommendation to the Sumner County Commission. The Sumner County Commission's approval is required for transfers between departments or increases in total appropriations.

Budget Information

General Information

For the July 1, 2010 through June 30, 2011 fiscal year, a balanced budget has been approved for all funds. Sumner County defines a ''balanced budget' as a budget that balances all available resources to expenditures. Several funds were budgeted to use a portion of their undesignated fund balance for operations: the general fund ($3,432,071), drug control fund ($54,000), and the highway/public works fund ($768,936). The discretely presented school department budgeted to use ($6,511,508) of the general purpose school fund's undesignated fund balance.

Sumner County budgets are all based on fund accounting. A fund is a grouping of related accounts, which is used to maintain control over resources that have been segregated for specific activities or objectives. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures, or expenses, as appropriate. Sumner County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

All of Sumner Countys funds are budgeted on the modified accrual basis of accounting. With this measurement focus, revenues are recognized when they are both measurable and available (to meet current expenditures). Expenditures are generally recognized when the related fund liability has occurred. Principal and interest on long-term debt are recognized when due. This is the same measurement focus that is used for the fund financial statements on the audited financial report.

In addition to the funds appropriated by this budget, Sumner Countys financial statements also include the following special revenue, agency, capital projects, and internal service funds: the District Attorney General Fund; Constitutional OfficersFees Fund; General Capital Projects Fund; Cities-Sales Tax Fund; Constitutional Officers-Agency Fund; the Judicial District Drug Fund; and Self Insurance Fund.

Fund Balances. Reserves and Designations

Details of changes in undesignated fund balance are as follows.


Actual Balance Actual Balance Increase Fund June 2009 June 2010 (Decrease) General $ 10,506,045 $ 11,247,666 $ 741,621 Courthouse & Jail Maint 363,250 263,055 (100,195) Drug Control 40,911 135,629 94,718 General Debt Service 5,712,747 6,927,804 1,215,057 HighwaylPublic Works 2,349,375 1,784,993 (564,382) General Purpose School 10,733,022 12,790,701 2,057,679

Cafeteria Sub-Fund 2,736,928 2,541,951 (194,977) Endowment Sub·Fund 10,216 10,639 423

Total $ 32,452,494 $ 35,702,438 $ 3,249,944

Actual Balance Projected Bal. Increase Fund June 2010 June 2011 (Decrease) General $ 11,247,666 $ 7,896,264 $ (3,351,402) Courthouse & Jail Maint 263,055 251,238 (11,817) Drug Control 135,629 81,629 (54,000) General Debt Service 6,927,804 6,938,068 10,264 Highway/Public Works 1,784,993 996,203 (788,790) General Purpose School 12,790,701 5,906,573 (6,884,128)

Cafeteria Sub-Fund 2,541,951 874,091 (1,667,860) Endowment Sub-Fund 10,639 11,139 500

Total $ 35,702,438 $ 22,955,205 $ (12,747,233)

Reserves are the residual proceeds from unspent legally restricted revenues. Details of all general fund reserves are as follows.

Est. Balance Bud. Balance Reserve FY 2009·2010 FY 2010-2011 Difference

Drug Court $ 133,251 $ 88,460 $ (44,791) Sexual Offender Registration 13,282 10,981 (2,301) Courtroom Security 48,683 62,357 13,674 Automation - Register of Deeds 145,271 148,531 3,260 Automation - Circuit Court Clerk 419,804 434,804 15,000 Automation - Chancery Court Clerk 13,285 7,725 (5,560) Automation - Sheriff 112,085 61,085 (51,000) Spay and Neuter 4,500 4,500 Fines for Littering 72 72 All-in-One Grant 16,618 (16,618) Voluntary Tax Act 60 60 Helping Hands Grant 15,028 (15,028)

$ 917,439 $ 818,575 $ (98,864)


Qounty General Fund Change in Reserves Drug Courtl Sexual Automation

DUl Offender Courtroom Register of Treatment Reg. Security Deeds

06/30/2010 - Estimated Balance Estimated revenues Appropriations 06/30/2011 - Budgeted Balance

$

$

133,251 134,224 179,015 88,460

$

$

13,581 6,500 9,100

10,981

$

$

48,683 13,674

62,357

$

$

137,531 61,000 50,000

148,531

Automation Circuit

Court Clerk Automation

Chancery Automation

Sheriff Spay and

Neuter 06/30/2010 - Estimated Balance $ 419,804 $ 13,277 $ 112,085 $ 1,000 Estimated revenues 45,000 6,400 29,000 3,500 Appropriations 30,000 11,952 80,000 06/30/2011 - Budgeted Balance $ 434,804 $ 7,725 $ 61,085 $ 4,500

Helping Fines for All-in-One Voluntary Hands Littering Grant Tax Act Grant

06/30/2010 - Estimated Balance $ 72 $ 16,618 $ 60 $ 15,028 Estimated revenues Appropriations 16,618 15,028 06/30/2011 - Budgeted Balance $ 72 $ $ 60 $

06/30/2010 - Estimated Balance Estimated revenues Appropriations 06/30/2011 - Budgeted Balance

Total- All $ 910,990

299,298 391,713

$ 818,575

Designations are amounts that are set aside at the discretion of the Sumner County Commission and are not part of any legally reserved revenues. Details of all designations are as follows.


County General Fund Ending Balances Estimated Budget Increase!

FY 2009·2010 . FY 2010·2011 (Decrease) Hospital Property Sale Proceeds $ 4,107,320 $ 4,107,320 $ Vol State Scholarship Program 473,277 473,277 Hospital Property Sale Proceeds - Lib Bks 56,178 56,178 Codes Construction Fees 29,150 29,150 Planning Abatement 20,529 20,529 2010 Flood Matching 34,435 34,435 EMPG Grant 29,620 (29,620)

$ 4,716,074 $ 4,720,889 $ 4,815

Appropriations

A summary of changes by department for appropriations for the general fund, the highway/public works fund, and the general purpose school fund is as follows.

Original Budget Budget

General Fund FY 2009-2010 FY 2010-2011 Difference General Government

County Commission $ 286,522 $ 293,377 $ 6,855 Board Of Equalization 20,000 3,500 (16,500) Other Boards and Committees 9,000 9,000 County Executive 255,933 262,680 6,747 Personnel/Human Resources 1,137 (1,137) County Attorney 352,710 360,224 7,514 Election Commission 674,951 797,540 122,589 Register Of Deeds 687,560 696,827 9,267 Planning And Zoning 22,780 (22,780) Building (Construction and Development) 653,065 908,934 255,869 Engineering 12,244 (12,244) County Buildings 1,366,293 1,370,254 3,961 Archives 71,440 69,067 (2,373)

Finance Finance Department 600,150 715,691 115,541 Property Assessor 665,397 659,910 (5,487) Reappraisal 582,586 582,934 348 County Trustee 511,006 517,378 6,372 County Clerk 1,369,802 1,404,299 34,497 Data Processing 132,130 135,482 3,352 Other Finance (Risk Management) 180,459 185,710 5,251


Original General Fund (Cont.) Budget Budget

Administration of Justice FY 2009-2010 FY 2010-2011 Difference Circuit Court $ 1,558,368 $ 1,589,008 $ 30,640 General Sessions Judge I 293,839 291,968 (1,871) Drug Court 270,497 204,015 (66,482) Chancery Court 621,764 634,687 12,923 Juvenile Court 433,676 440,269 6,593 District Attorney General 3,600 3,600 Judicial Commissioners 226,552 227,393 841 Other Administration of Justice 223,274 246,620 23,346 Probation Services/CASP 364,169 372,938 8,769

Public Safety Sheriff's Office 7,999,822 8,289,573 289,751 Admin of Sexual Offender Registry 9,100 9,100 Jail 7,199,518 7,367,458 167,940 Juvenile Services 534,772 541,255 6,483 Fire Prevention & Protection 2,000 2,000 Rural Fire Protection 144,000 144,000 Emergency Management Agency 193,213 381,956 188,743

Public Health and Welfare Health Department 276,694 279,203 2,509 Health Department (DGA) 1,460,550 1,080,103 (380,447) Ambulance Service 7,236,671 7,609,333 372,662 Appropriations to State 197,655 197,655 General Welfare Assistance 1,000 1,000 Child Welfare 1,000 1,000

Social l Cultural, and Recreational Senior Citizens Assistance 240,000 281,500 41,500 County Libraries 1,522,808 1,491,196 (31,612)

Agriculture and Natural Resources Agriculture Extension Agency 396,344 409,941 13,597 Soil Conservation 49,197 50,577 1,380

Other Operations Tourism, Economic, & Community Dev. 350,000 341,414 (8,586) Industrial Development 15,000 15,000 Veterans Service Office 55,972 56,377 405 Other County Expenses 1,072,500 1,111,259 38,759 Contributions 133,593 100,000 (33,593) Employee Benefits 287,706 203,000 (84,706) ARRA - OCJP Grant 50,000 50,000 ARRA - All-in-One Grant 16,552 16,552 ARRA - TDOT Greenway 46,483 46,483 ARRA - DOE Greenway 428,503 428,503 Miscellaneous 38,000 63,190 25,190

Total $ 41,918,020 $ 43,560,934 $1,642,914



FY 2009-2010 FY 2010-2011 Difference Highway/Public Works Fund

Administration $ 199,963 $ 199,963 $ Highway & Bridge Maintenance 3,522,434 3,856,145 333,711 Equipment Operation/Maintenance 1,021,619 878,382 (143,237) Quarry Operation 6,450 5,950 (500) Litter Collection 49,646 49,646 Other Charges 236,935 251,501 14,566 Employee Benefits 744,892 782,238 37,346

Capital Outlay Highway & Street Capital Projects 553,500 452,000 (101, 5OOl

Total $ 6,335,439 $ 6,475,825 $ 140,386

The 2010-2011 fiscal year primary government budgets do not include any major nonroutine capital expenditures for the primary government.

General Purpose School Fund Instruction

Regular Instruction Program

Alternative Instruction Program

Special Education Program

Vocational Education Program

Adult Education Program

Support Services Attendance Health Services Other Student Support Regular Instruction Program Alternative Instruction Program Special Education Program Vocational Education Program Adult Programs Board of Education Director of Schools Office of the Principal Fiscal Services Human Services (Resources)/Personnel Operation of Plant Maintenance of Plant Transportation Central and Other

$ 89,611,609 1,592,901

16,182,914 9,142,527

300,556

355,138 668,653

4,577,396 7,124,036

326,082 1,525,808

226,809 295,577

4,071,096 595,807

12,223,401 940,119 480,409

13,460,083 4,375,314 6,955,716

821,208

94,905,487 5,293,878 1,663,668 70,767

17,905,003 1,722,089 9,292,379 149,852

379,031 78,475

360,399 5,261 701,396 32,743

4,785,336 207,940 7,096,626 (27,410)

337,850 11,768 1,710,723 184,915

233,320 6,511 302,910 7,333

4,605,815 534,719 752,210 156,403

12,556,817 333,416 992,429 52,310 464,453 (15,956)

13,424,435 (35,648) 4,601,931 226,617 6,993,154 37,438

863,014 41,806



FY 2009-2010 FY 2010-2011 Difference General Pumose School Fund (Continued)

Operation of Non-Instructional Services Food Services $ 18,529 $ 21,380 Community Services 1,514,571 1,505,833 Early Childhood Education 89,521

Capital Outlay Regular Capital Outlay 1,122,843 749,651

Other Uses Transfers to Other Funds 15,000 5,000

Total $178,519,102 $ 187,299,768

Major Budgeted Local Revenues

Budgeted for fiscal year ended June 30, 2011

$ 2,851 (8,738) 89,521

(373,192)

$ (10,000l

8,780,666

General County Debt Highwayl Purpose

Revenue General Service Public Works School Current Property Taxes

Business Tax Sales Tax Adequate Facilities Wheel Tax Interest Earned

16,851,776 1,184,033

71,878

$ 13,731,926

5,719,273 929,331

450,000

$ 641,536

1,771,976

$ 45,942,380

11,438,545

4,134,429

Change in local revenues

Revenue

County Wide Actual

June 2010

County Wide Budgeted June 2011

Increase (Decrease)

Percentage Chan~e

Current Property Taxes $ 77,306,374 $ 77,167,618 $ (138,756) -0.18%

Business Tax 1,184,033 1,184,033 0.00% Sales Tax 16,560,571 17,157,818 597,247 3.61% Adequate Facilities 929,331 929,331 0.00% Wheel Tax 5,906,326 5,906,405 79 0.00% Interest Earned 1,165,881 521,878 (644,003) -55.24%


Property Tax Division For FYE For FYE

Fund 6/30/2010 6/30/2011 Change General General Debt Service Highway/Public Works General Purpose School Total

20.8034% 21.8377% 1.0343% 18.2895% 17.7948% -0.4947% 0.8772% 0.8313% -0.0459%

60.0299% 59.5361% -0.4938% 100.000% 100.000% -0.0001%

Real Property Assessed Commercial & Industrial Residential Farm Agriculture Forest Mineral Total Real Property

Personal Property Assessed Commercial & Industrial Public Utilities Total Assessed Ratio Total Adjusted P. P. Assessed

Public Utilities Assessment Estimate Ratio Total Adjusted Public Utilities

Total Assessed

Fund

40% 25% 25% 25% 25% 40%

30% 55%

55%

Rate

(2010 Tax Roles)

Total

County

$ 972,709,440

2,624,548,575 50,278,450

143,082,550 1,241,950

0 $ 3,791,860,965

$ 191,042,682 202,866

$ 191,245,548 100%

$ 191,245,548

$ 106,601,021 100%

$ 106,601,021

$ 4,089,707,534

Gross Revenue (96%) General Fund $ 0.4413 $ 17,325,964 General Debt Service 0.3596 14,118,325 Highway/Public Works 0.0168 659,588 General Purpose School 1.2031 47,235,140

$ 2.0208 $ 79,339,017


Gross Fund Revenue (96%~ Less TIFF Less Freeze Net General Fund $ 17,325,964 $ (269,294) $ (34,665) $ 17,022,005 General Debt Service Highway/Public Works General Purpose School

14,118,325 659,588

47,235,140

(219,438) (10,252)

(734,165)

(28,248) (1,320)

(94,507)

13,870,639 648,016

46,406,468 Total $ 79,339,017 $ (1,233,149) $ (158,740) $ 77,947,128

Fund Net Exempt Pendinil

Appeals and AdHs~ Net Budilet

General Fund General Debt Service Highway/Public Works General Purpose School

$ 17,022,005 13,870,639

648,016 46,406,468

$ (3,270) (2,665)

(125) (8,916)

$ (166,958) (136,048)

(6,356) (455,172)

$ 16,851,777 13,731,926

641,535 45,942,380

Total $ 77,947,128 $ (14,976) $ (764,534) $ 77,167,618

Penny@ 100% $ 392,612 Penny@net $ 381,867

Additional information can be obtained at the following address.

Sumner County Finance Department 355 North Belvedere Drive, Room 302 Gallatin, TN 37066

Sincerely,

0w0J~ David A. Lawing Certified Public Accountant Director of Finance

General

Information

A RESOLUTION MAKING APPROPRIATIONS FOR THE

VARIOUS FUNDS, DEPARTMENTS, INSTITUTIONS, OFFICES AND

AGENCIES OF SUMNER COUNTY, TENNESSEE, FOR THE FISCAL YEAR

BEGINNING JULY 1,2010 AND ENDING JUNE 30, 2011

BE IT RESOLVED by the Board of County Commissioners of Sumner County, Tennessee, assembled in special session on the 26th day of August, 2010 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 Sumner 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, 2010 and ending June 30,2011 according to the following schedule.

General Fund

General Government County Commission $ 293,377 Board of Equalization 3,500 Other Boards and Committees 9,000 County Executive 262,680 County Attorney 360,224 Election Commission 797,540 Register of Deeds 696,827 Building (Construction & Development) 908,934 County Buildings 1,370,254 Archives 69,067

Finance Finance Department 715,691 Property Assessor 659,910 Reappraisal Program 582,934 County Trustee 517,378 County Clerk 1,404,299 Data Processing 135,482 Other Finance 185,710

Administration of Justice Circuit Court 1,589,008 General Sessions Judge I 291,968 Drug Court 204,015 Chancery Court 634,687 Juvenile Court 440,269 District Attorney General 3,600 Judicial Commissioners 227,393 Other Administration of Justice 246,620 Probation Services (CASP) 372,938

Public Safety Sheriff's Office Sexual Offender Registry Jail Juvenile Services Fire Prevention and Protection Rural Fire Protections Emergency Management Agency

Public Health & Welfare Local Health Center Emergency Medical Services Appropriation to State General Welfare Assistance Child Welfare Assistance

Social, Cultural, and Recreational Senior Citizens Assistance Libraries

Agriculture and Natural Resources Agricultural Extension Service Soil Conservation

Other General Government Tourism Industrial Development Veteran's Services Other County Expenses Contributions to Other Agencies Employee Benefits ARRA OCJP Grant ARRA All in One Grant ARRA TDOT Greenway Grant ARRA DOE Greenway Grant Miscellaneous

Total General Fund

8,289,573 9,100

7,367,458 550,255

2,000 144,000 381,956

1,359,306 7,609,333

197,655 1,000 1,000

281,500 1,491,196

409,940 50,577

341,414 15,000 56,377

1,111,259 100,000 203,000

50,000 16,552 46,483

428,503 63,190

$ 43,560,932

2

Courthouse and Jail Maintenance General Government

Total Courthouse and Jail Maintenance Fund

Drug Control Fund Drug Enforcement

Total Drug Control Fund

Highway/Public Works Fund Administration Highway & Bridge Maintenance Operation & Maintenance of Equip. Quarry Operations

Litter Collections

Other Charges

Employee Benefits

Capital Outlay

Total Highway/Public Works Fund

General Debt Service Fund Education - Principal General Government -Interest Education - Interest General Government - Other Education - Other

Total General Debt Service Fund

$ 559,000

$ 559,000

$ 98,000

$ 98,000

$ 199,963 3,856,145

878,382

5,950

49,646

251,501 782,238 452,000

$ 6,475,825

$ 14,640,000 $ 182,525

6,278,775 546,000

2,500

$ 21,649,800

3

BE IT FURTHER RESOLVED, by Resolution Number 0206-04, the Sumner County Board of County Commissioners, pursuant to Section 13, subsection (e) (1) of Private Acts 2002, Chapter Number 113, that if the need shall arise, the Budget Committee may, with the approval of any official, head of any department or division which may be affected, may transfer any amount within any major appropriation category. Also, the approval of the County Board of Commissioners must be obtained as required by law for transfers between major appropriation categories within the same fund.

Aforesaid authorization shall clearly state the reasons for the transfer, but this provision shall in no case whatsoever be construed as authorizing transfers from one fund to another but shall apply solely to transfers within a certain fund.

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, are 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 of the County. Such appropriation shall constitute the limit to the expenditures of any office, agency, institution, division or department for the fiscal year ending June 30, 201 L The aggregate expenditures for any item of appropriation shall in no instance be more than the amount herein appropriated for such item.

BE IT FURTHER RESOL VED, that the detailed "Sumner County Government Annual Budget for the Fiscal Year Ended June 30, 2011" is adopted by reference for line-item detail.

4

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 appropriations.

BE IT FURTHER RESOLVED that there is hereby appropriated for State approved projects such amount or amounts as may from time-to-time be approved by contract with the State of Tennessee Department of Transportation.

BE IT FURTHER REOLVED, that the County Executive 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 2010-2011 have been collected. The proceeds of loans for each individual fund shall not exceed 60% of the appropriations of each individual fund and shall be used only to pay the expenses and other requirements of the fund for which the loan is made. The loan shall be paid out of revenue from the fund for which money is borrowed. The notes evidencing the loans authorized under this section shall be issued under the applicable sections of Title 9, Chapter 21, Tennessee Code Annotated. Said notes shall be signed by the County Executive and countersigned by the County Clerk and shall mature and be paid in full without renewal no later than June 30, 2011.

BE IT FURTHER RESOLVED, that the delinquent county property taxes for the year 2009 and prior years and the interest and penalty thereon collected during the year ending June 30, 2011 shall be apportioned to the various County funds according to the subdivision of the tax levy for the year 2009. The Clerk and Master and the Trustee are hereby authorized and directed to make such apportionment accordingly.

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, 2011.

5

BE IT FURTHER RESOLVED, that any resolution or part of a resolution which has been passed by the Board of County Commissioners that is in conflict with any provision in this resolution is hereby repealed.

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, 2010. This resolution shall be spread upon the minutes of the Board of County Commissioners.

PASSED THIS 26th DAY OF AUGUST 2010.

County Executive County Clerk

6

Summary

J

I

Total Sheet of Estimated Revenues and Appropriations Fiscal Year Ended June 30, 2011

Budgetary 2006-2007

Actual Budgetary Budgetary 2007-2008 2008-2009

Budgetary 2009-2010

Original Budget

2010-2011

Count~ General Fund

RevenueslEstimated Revenues Local Taxes $ 16,928,413 $ 17,461,810 $ 17,977,435 $ 19,099,132 $ 19,959,438

Licenses and Permits 556,207 533,705 534,168 480,853 473,946

Fines, Forfeitures and Penalties 852,934 956,461 844,762 763,940 667,012

Charges for Current Services 5,164,722 5,561,987 5,397,630 6,161,368 5,695,385

Other Local Revenues 1,091,645 1,013,739 1,040,933 1,040,831 404,568 Fees Received from Officials 7,618,489 7,543,225 7,150,535 7,010,174 7,016,253

State Revenue 4,277,339 4,931,986 4,697,370 4,965,856 4,484,668

Federal Revenue 1,236,034 165,257 751,324 1,367,747 943,511

Other Governments and Citizens Groups 228,140 138,488 122,249 188,174 199,500

Total RevenueslEstimated Revenues $ 37,953,923 $ 38,306,658 $ 38,516,407 $ 41,078,075 $ 39,844,281

Exgenditures/Aggrogriations Salaries and Benefits $ 25,798,083 $ 28,672,659 $ 30,669,272 $ 30,580,230 $ 32,987,019 Operational Costs 10,169,599 10,250,618 14,938,298 10,094,107 10,573,914

Total Expenditures/Appropriations $ 35,967,682 $ 38,923,277 $ 45,607,570 $ 40,674,337 $ 43,560,933

Oth~r Finan!,ling Sourc~s {Uses) Insurance Recovery $ $ $ 983 $ $ Transfers In 163,809 169,284 191,581 231,498 209,076 Transfers Out (76,328~ (291,032) (176,540)

Total Other Financing Sources (Uses) $ 87,481 $ (121,748) $ 16,024 $ 231,498 $ 209,076

Net Change in Fund BalanceslBudgeted Change Beginning Reserved Fund Balance/Budgeted Beginning Undesignated Fund BalancelBudgeted Net Ending Fund BalanceslBudgeted

$

$

2,073,721 1,176,523

20,809,204 24,059,448

$

$

(738,367) 1,355,120

22,704,328 23,321,081

$

$

(7,075,139) 821,263

22,499,818 16,245,942

$

$

635,236 961,307

15,284,636 16,881,178

$

$

(3,507,576) 898,896

16,044,409 13,435,729

Courthouse and Jail Maintenance Fund

RevenueslEstimated Revenues Local Taxes Charges for Current Services Other Local Revenues

Total RevenueslEstimated Revenues

$

$

$

$

450,883 136,289

587,172

$

$

425,898 132,502

558,400

$

$

609,956 124,000

181 734,137

$

$

435,000 127,502

562,502

ExuendityreslAuurogriations Operational Costs

Total Expenditures/Appropriations $ $

$ $

523,054 523,054

$ $

550,301 550,301

$ $

736,425 736,425

$ $

559,000 559,000

Other Financing Sour!,les (Uses) Insurance Recovery Transfers In

Total Other Financing Sources (Uses)

$

$

$

$ 291,032 291,032

$

$

$

$

$

$

Net Change in Fund BalanceslBudgeted Change Beginning Fund BalanceslBudgeted Net Ending Fund BalanceslBudgeted

$

$

$

$

355,151

355,151

$

$

8,099 355,151 363,250

$

$

(2,288) 363,250 360,961

$

$

3,502 345,642 349,144

Dru", Control Fund

RevenyeslEstimated Revenues Fines, Forfeitures and Penalties Other Local Revenues Federal Government Total RevenueslEstimated Revenues

$

$

38,178 10,114

48,292

$

$

38,150 10,647 8,784

57,580

$

$

27,814 10,737 29,937 68,488

$

$

138,028 4,274

13,476 155,778

$

$

31,500 12,500

44,000

EXRenditureslAI!I2rOnriations Operational Costs $ 74,070 $ 24,563 $ 130,873 $ 61,060 $ 98,000

Total Expenditures/Appropriations $ 74,070 $ 24,563 $ 130,873 $ 61,060 $ 98,000

Net Change in Fund BalanceslBudgeted Change $ (25,777) $ 33,017 $ (62,385) $ 94,718 $ (54,000) Beginning Undesignated Fund BalanceslBudgeted 96,057 70,280 103.296 40,911 135,629 Net Ending Fund BalanceslBudgeted $ 70,280 $ 103,296 $ 40,911 $ 135,629 $ 81,629

7

Total Sheet of Estimated Revenues and Appropriations Fiscal Year Ended June 30,2011

Budgetary 2006-2007


Budgetary 2009-2010

Original Budget

2010-2011

RevenueslEstimated R~v1lnues Local Taxes $ 22,338,176 $ 22,342,887 $ 22,194,486 $ 21,248,211 $ 21,195,184 Other Local Revenues 3,948,546 4,416,330 3,065,621 951,840 450,000 Other Governments and Citizens Groups 30,000 387,268 422,353


ExpenditureslAm;!rogriations Debt Service General Government $ 12,438,879 $ 887 $ $ 529,554 $ 728,525 Debt Service Highway Debt Service Education 9,672,396 19,584,071 38,663,725 20,977,175 20,921,275 Other Debt Service 398,633 416,233 404,172 Capital Projects· Donated 138,097

Total ExpendituresiAppropriations $ 22,509,908 $ 20,139,288 $ 39,067,897 $ 21,506,729 $ 21,649,800

Other Financing Sources rUses} Transfers In $ $ $ $ (6,518,082) $ Transfers Out (13,674,398) (6,590,000) (750,571) Payments to Refunded Debt Escrow Agent (94,320,506) Other Sources· Premium on Debt 4,918,942 57,464 Debt Issued 95,250,000 6,555,000

Total Other Financing Sources (Uses) $ (7,825,962) $ (6,590,000) $ (750,571) $ 94,382 $

Net Change in Fund BalanceslBudgeted Change $ (4,019,148) $ 417,196 $ (14,558,362) $ 1,210,057 $ (4,616) Beginning Undesignated Fund BalanceslBudgeted 24,439,521 20,420,373 20,571,109 6,012,747 7,207,684 Net Ending Fund BalanceslBudgeted $ 20,420,373 $ 20,837,569 $ 6,012,747 $ 7,222,804 $ 7,203,068

R!;lv!;ln!!eslEstimated Revenues Local Taxes $ 2,601,727 $ 2,655,280 $ 2,587,895 $ 2,633,233 $ 2,596,852 Other Local Revenues 178,294 204,145 135,876 100,656 72,000 State Revenues 3,283,646 3,155,735 2,977,483 3,099,661 3,038,037 Federal Revenues 68,808 1,135 166,172 Other Governments and Citizens Groups


EXRenditureslARprORriations Salaries and Benefits $ 1,964,847 $ 1,924,321 $ 1,996,035 $ 1,985,624 $ 2,204,423 Operational Costs 3,983,399 4,015,836 3,707,281 4,578,480 4,271,402

Total ExpenditureslAppropriations $ 5,948,246 $ 5,940,157 $ 5,703,316 $ 6,564,104 $ 6,475,825

Net Change in Fund BalancesiBudgeted Change Beginning Undesignated Fund Balances/Budgeted Net Ending Fund BalancesiBudgeted

$ 184,230 2,091,069

$ 2,275,299

$ 75,002 2,275,299

$ 2,350,301

$

$

(927) 2,350,301 2,349,374

$

$

(564,382) 2,349,374 1,784,992

$

$

(768,936) 1,765,139

996,203

Comeonent Unit-Sumner Count~ School Deeartment General Purl20se School Fund

RevenueslEstimated Revenyes Local Taxes Licenses and Permits Charges for Current Services Other Local Revenues State of Tennessee Federal Government Other Governments and Citizen Groups


$ 59,785,647 7,338

7,762,779 688,538

93,632,396 5,385,573

0 $ 167,262,271

$ 62,041,977 7,234

8,042,231 693,085

104,246,035 5,169,874

485,350 $ 180,685,786

$

$

62,914,697 7,049

7,970,206 1.490,405

107,728,572 5,965,061

0 186,075,990

$

$

63,818,992 6,535

7,631,507 700,751

110,135,781 7,178,003

0 189,471,569

$

$

63,620,634 7,000

2,368,600 597,098

112,612,853 513,825

0 179,720,010

ExpgndityrtlslAI!I!r!;u~rilliiQns Total Expenditures/Appropriations $ 161,234,315 $ 178,693,182 $ 189,866,550 $ 187,974,794 $ 187,294,768

8

Total Sheet of Estimated Revenues and Appropriations Fiscal Year Ended June 30, 2011

Budgetary 2006-2007


Budgetary 2009-2010

Original Budget

2010-2011

Other Financing Sources {Uses} Transfers In $ 69,506 $ 48,128 $ 22,133 $ 100,055 $ 141,250

Insurance Recovery 560,584 132,120 83,169 190,500 10,000

Transfers Out (5,000)

Total Other Financing Sources (Uses) $ 630,090 $ 180,248 $ lO5,302 $ 290,555 $ 146,250

Net Change in Fund BalanceslBudgeted Change $ 6,658,046 $ 2,172,852 $ (3,685,258) $ 1,787,330 $ (7,428,508)

Beginning Undesignated Fund Balance/Budgeted 9,546,325 16,204,371 18,377,223 14,691,965 13,335,081 Net Ending Fund BalanceslBudgeted $ 16,204,371 $ 18,377,223 $ 14,691,965 $ 16,479,295 $ 5,906,573

School Federal Projects Fund

RevenueslEstimated Revenues State Revenues

Federal Government Total RevenueslEstimated Revenues

$

$

3,234

8,538,223 8,541,457

$

$ 9,367,346 9,367,346

$

$ 9,588,175 9,588,175

$

$ 13,465,219 13,465,219

$

$ 10,756,671

10,756,671

EXl!enditures/AlmrO);!riations Total Expenditures/Appropriations $ 8,829,365 $ 9,191,953 $ 10,014,225 $ 14,285,975 $ 13,131,264

Other Financing Sources (Uses} Transfers In Transfers Out

Total Other Financing Sources (Uses)

$

$ (69,506) (69,506)

$

$ (48, 128l (48,128)

$

$ (22, 133l (22,133)

$

$ (100,055) (100,055) $

(121,332) (121,332~

Net Change in Fund BalanceslBudgeted Change Beginning Undesignated Fund Balances/Budgeted Net Ending Fund BalanceslBudgeted

$

$

(357,414) 1,861,938 1,504,524

$

$

127,265 1,504,524 1,631,789

$

$

(448,183) 1,631,789 1,183,606

$

$

(920,811) 1,183,606

262,795

$

$

(2,495,925) 2,495,925

Central Cafeteria Sub-Fund

RevllnueslEstimated Revenues Education Charges Other Local Revenues State of Tennessee Federal Government


$

$

$

$

$

$

$

$

$

$

7,559,898 58,350

106,582 4,379,694

12,104,524

Ex);!enditures/Agl!rol!riations Total Expenditures/Appropriations

Net Change in Fund BalanceslBudgeted Change $ $ $ $ $ (1,885,909) Beginning Undesignated Fund Balances/Budgeted Net Ending Fund BalanceslBudgeted

School Endowment Trust Sub-Fund

RevenueslEstim!l,tlld R~venue!l Other Local Revenues $ $ $ $ 500

Total RevenueslEstimated Revenues $ $ $ $ $ 500

Exgenditures/Agnro);!riations Operational Costs

Total Expenditures/Appropriations $ $

$ $

$ $

$ $

$ $

Net Change in Fund BalanceslBudgeted Change Beginning Undesignated Fund Balances/Budgeted Net Ending Fund BalanceslBudgeted

$

$

$

$

$

$ $

$

$

500 119,287 119,787

ActuallEstimated Revenues $ 246,255,141 $ 262,166,186 $ 265,769,955 $ 273,526,904 $ 270,384,561

Expenditures/Appropriations $ 234,563,587 $ 253,435,474 $ 290,940,732 $ 271,803,424 $ 286,760,023

ActuallEstimated Other Sources $ 100,962,841 $ 640,564 $ 297,866 $ 616,435 $ 360,326

Actual/Appropriations - Other Uses $ 108,140,738 $ 6,929,160 $ 949,244 $ 100,055 $ 126,332

Total All Estimated Revenues & Other Sources $ 347,217,982 $ 262,806,750 $ 266,067,821 $ 274,143,339 $ 270,744,887

Total All Appropriations & Other Uses $ 342,704,3259 $ 260,364,634 $ 291,889,976 $ 271,903,479 $ 286,886,355

General Fund

Sumner Qount)!. Tennessee General Fund Summar)!

Actual Original Budgetary Budgetary Budgetary Budgetary Budget

FY 2006-2007 FY 2007-2008 FY 2008-2009 FY 2009-2010 FY 2010-2011 Beginning Balance(s)

Designations (must be approved) $ 10,000,000 $ 10,000,000 $ 10,318,119 $ 4,778,593 $ 4,716,074 Reserves 1,176,523 1,355,120 821,263 961,307 898,896 Undesignated 10,809,204 12,704,328 12,181,699 10,506,043 11.328,335 Total $ 21,985,727 $ 24,059,448 $ 23,321,081 $ 16,245,943 $ 16,943,305

RevenueslSources Local Taxes $ 16,928.413 $ 17,461,810 $ 17,977,435 $ 19,099,132 $ 19,959,438 Licenses and Permits 556,207 533,705 534,168 480,853 473,946 Fines, Forfeitures and Penalties 852,934 956,461 844,762 763,940 667,012 Charges for Current Services 5,164,722 5,561,987 5,397,630 6,161,368 5,695,385 Other Local Revenues 1,091,645 1,013,739 1,040,933 1,040,831 404,568 Fees of County Officials 7,618,489 7,543,225 7,150,535 7,010.174 7,016.253 State of Tennessee 4,277,339 4,931,986 4,697,370 4,965,856 4,484,668 Federal Government 1,236,034 165,257 751,324 1,367,747 943,511 Other Governments and Citizens Groups 228,140 138,488 122,249 188,174 199,500 Other Sources (Non-Revenue) 163,809 169,284 192,564 231,498 209,076

Total $ 38,117,732 $ 38,475,942 $ 38,708,971 $ 41,309,573 $ 40,053,357

ExpenditureslUses General Government

County Commission $ 262,367 $ 375,417 $ 253,997 $ 257,995 $ 293,377 Board of Equalization 2,729 1,967 11,939 20,239 3,500 Other Boards and Committees 1,900 6,428 9,000 County Executive 224,456 207,244 204,972 253,251 262,680 PersonnellHuman Resources 78,177 80,181 1,133 County Attorney 237,347 266,144 254,033 716,202 360,224 Election Commission 460,929 517,606 529,293 485,484 797,540 Register of Deeds 528,618 463,291 446,481 580,147 696,827 Planning and Zoning 494,952 284,595 268,833 22,779 Building (Construction and Development) 626,794 908,934 Engineering 99,517 180,730 163,986 12,244 Codes Compliance 269,145 263,021 County Buildings 1,394,021 997,129 1,120,251 1,141,385 1,370,254 Archives 89,260 78,162 79,680 56,174 69,067 Risk Management 118,106

Finance Finance 296,226 298,833 303,677 578,922 715,691 Purchasing 21,000 22,050 22,712 Assessor of Property 492,534 496,856 554,055 654,357 659,910 Reappraisal 310,828 399,156 451,276 601,992 582,934 County Trustee 278,298 328,467 336,429 412,141 517,378 County Clerk 899,550 925,243 973,921 1,310,947 1,404,299 Data Processing 102,777 100,331 101,993 127,259 135,482 Other Finance (Risk Management) 117,113 123,117 181,295 185,710

Administration of Justice Circuit Court 989,691 1,018,112 988,140 1,385,816 1,589,008 Circuit Court Judge 8,159 General Sessions Judge I 212,454 21~",61O 230,689 274,015 291,968 Drug Court 274,038 244,706 200,893 204,015 Chancery Court 424,250 436,479 449,931 605,320 634,687 Juvenile Court 308,711 315,059 315,619 410,957 440,269 District Attorney General 3,600 3,600 3,600 Judicial Commissioners 85,741 191,362 198,629 218,860 227,393 Other Administration of Justice 317,301 187,277 246,620 Probation ServiceslCASP 271,263 259,511 267,187 360,586 372,938 Courtroom Security

10

Sumner County. Tennessee General Fund Summary

Actual Original Budgetary Budgetary Budgetary Budgetary Budget

FY 2006-2007 FY 2007-2008 FY 2008-2009 FY 2009-2010 FY 2010-2011 Expenditures/Uses (Continued)

Public Safety Sherifrs Office 4,535,315 5,149,653 5,467,576 7,557,226 8,289,573 Administration of Sexual Offender Registry 2,361 3,581 2,622 7,215 9,100 Jail 4,040,836 4,479,856 4,866,851 6,704,101 7,367,458 Juvenile Services 336,171 358,928 335,286 468,669 541,255 Juvenile Services (TCCY Grant) 9,676 9,000 Fire Prevention and Protection 2,000 2,000 2,000 2,000 2,000 Rural Fire Protection 108,350 144,000 144,000 144,000 144,000 Civil Defense 9,850 Emergency Management Agency 872,272 572,108 650,205 573,853 381,956

Public Health and Welfare Health Department 171,779 199,904 233,359 267,937 279,203 Health Department (DGA) 1,016,314 1,059,500 1,058,789 977,445 1.080,103 Health Department (H1N1) 41,109 Animal (Rabies) Control 247,270 268,167 111,600 Ambulance (Emergency Medical) Service 4,774,977 5,138,432 5,483,295 7,502,871 7,609,333 Dental Health 121,820 64,621 Environmentalists 35,586 37,814 34,479 Appropriations to State 146,136 197,655 197,655 197,655 197,655 General Welfare Assistance 250 490 445 1,000 1,000 Child Welfare 800 772 714 1.000

Social, Cultural and Recreational Senior Citizens Assistance 124.654 161.886 196.425 231,317 281.500 Libraries 853,726 932.059 1,366,637 1,583,643 1.491.196

Agriculture and Natural Resources Agriculture Extension Agency 188.949 273.206 252.517 391.523 409.941 Soil Conservation 28,642 29,956 30,750 48.908 50,577

Other Operations Tourism. Economic and Community Development 327,122 375.103 376,238 350.000 341,414 Industrial Development 15,000 15,000 Other Economic and Community Development 42,897 5.000 Airport 15.000 295,000 Veterans Services 64.660 64,568 60,395 54,181 56.377 Other County Expenses 1,201,444 1.116,872 1,186.834 999,841 1.111.259 Contributions 342,293 818,914 5.172,426 126,723 100,000 Employee Benefits 7.417,412 8,072,478 8.689,268 81,777 203,000 ARRA--OCJP Grant 49.966 50,000 ARRA-·Atl in One 45.155 16.552 ARRA..TDOT Greenway 148,241 46,483 ARRA-·DOE Greenway 3,197 428,503 Miscellaneous 18,000 26,112 41.910 28,303 63,190

Highways

Highways 1,113

Capital Projects

Capital Projects Donated 237,816

Public Health and Welfare (Home Grant) 109,645 367.316

Other Uses Other Uses 76,328 291,032 176,540

Total $ 36,044,010 $ 39,214,309 $ 45,784,109

Ending Balance(s) Designations $ 10,000,000 $ 10,000,000 $ 4,778,593 $ 4,716.074 $ 4,720,889 Reserves 1,355,120 821,263 961,305 917,439 818.575 Undesignated 12.704,328 12,499,818 10,506,045 Ending Balance $ 24,059,448 $ 23,321,081 $ 16,245,943

II

Sumn~r CQunt)'. Tennessee General Fund Statement of Revenues

Actual Original Revenues Revenues Revenues Revenues Budget FY06-07 FY07-08 FY 08-09 FY09-10 FY 10-11

LQcalTaxes Current Property Tax $ 13,418,434 $ 14,212,793 $ 14,644,073 $ 16,094,142 $ 16,851,776 Trustee Collections-Prior Years 298,551 230,483 229,839 245,981 337,043 Clerk & Master Collections-Prior Years 172,642 176,893 150,559 205,948 190,603 Interest and Penalty 64,281 57,067 54,837 68,912 62,380 Pick Up Taxes 95,855 44,923 22,376 16,135 16,211 Pmt in Lieu Taxes-TVA 134 134 134 144 151 Pmt in Lieu Taxes-Local Utility 106,449 112,684 107,790 120,512 126,831 Pmt in Lieu Taxes-US Gov & PILT 3,060 6,441 3,182 25,432 HotellMotel Tax 381,162 405,600 392,110 344,863 344,863 Litigation Tax-General 414,219 Litigation Tax·Special Purpose 17,012 68,048 Business Tax 1,103,916 1,329,455 1,301,051 1,184,033 1,184,033 Bank Excise Tax 438,368 484,028 561,712 336,110 300,000 Beer Tax 431,341 407,750 504,249 460,092 450,000 Beer Privilege Tax 2,264 2,067 2,067

Licenses and Permits Marriage Licenses 5,045 5,467 5,158 4,954 4,800 Animal Vaccinations 15,504 Cable TV Franchises 238,128 302,039 416,567 354,291 354,291 Beer Permits 1,662 950 950 Building Permits 290,251 223,954 108,876 118,013 112,000 Other Permits-Rezoning & PUDS 7,280 2,245 1,905 2,645 1,905

Fines. FQrfeiiures and Penalties Circuit-Fines 33,858 22,386 29,250 30,109 30,109 Circuit-Officer Costs 55,312 47,445 46,075 39,529 37,000 Circuit-DUI Fees/Excess 5,700 6,176 4,804 4,810 4,810 Circuit·Data Entry Fee 45,667 50,142 44,938 45,513 45,000 Circuit·Courtroom Security Fee 1,204 1,776 1,503 1,573 1,573 Criminal-Drug Court Fees 17,816 11,599 14,654 15,342 15,000 General Sessions·Fines 183,428 182,267 184,228 171,359 120,323 General Sessions·Officers Costs 233,197 260,689 261,560 237,260 237,260 General Sessions·Drug Court Fees 53,667 64,064 48,988 39,414 39,414 General Sessions·DUI Fees/Excess 105,533 111,068 89,812 73,038 75,000 General Sessions· Courtroom Security Fee 11,852 12,479 12,801 11,859 11,859 Juvenile-Fines 17,424 20,194 12,130 10,322 10,322 Juvenile·Officer Costs 22,306 22,916 20,953 23,297 21,000 Juvenile-Courtroom Security Fee 133 161 129 177 180 Chancery-Officer Costs 15,129 15,219 11,715 11,883 11,700 Chancery-Data Entry Fee 7,150 6,914 6,310 6,491 6,400 Chancery-Courtroom Security Fee 49 1,503 68 62 62 Other Courts·Fines For Littering 32 55 115 72 Other Courts-Drug Court 10,000 Other Fines·Property Abatement 43,475 Other Fines-Sheriff 109,409 49,929 41,830 Other Fines-Engineering 4,800

Qharge!! f2r Qyrrent Services Self-Insurance Contribution-Legal 110,948 124,415 100,826 103,509 100,000 Other Employee Benefit Charges 439 Patient Charge-Ambulance 3,924,904 4,609,436 4,583,221 5,281,587 4,900,000 Zoning Studies-ZBA 2,250 2,450 1,500 5,025 2,500 Work Release·Sheriff 17,960 24,321 23,400 13,860 10,000 Health Department Collections 107,223 1,054 Other Gen Serv Chg·Environmental 28,650 18,110 10,455 8,455 6,500 Sales Tax Discount 45,516 Subdivision-MS4 Storm Water 41,500 26,800 12,103 17,000 12,500 Subdivision·MS4 Storm Planning 1,485 1,485 Engineer Review·Plat Reviews 19,279 23,297 4,534 4,460 4,000

12

SYmner Count:!!. Tennessee General Fund Sj;aillmenj; Qf Revenues

Actual Original Revenues Revenues Revenues Revenues Budget FY06-07 FY07-08 FY 08-09 FY 09-10 FY 10-11

Copy Fees 62.572 45 28 235 Archives-Copy Fees 4,547 2,274 1,478 700 Fees-Gallatin Library 21,063 15,203 18,432 18,000 Fees-Hendersonville Library 22,146 22,186 27,488 27,000 Fees-Portland Library 12,823 10,092 13.630 10,000 Fees-Westmoreland Library 847 443 1,164 950 Greenbelt Late Fee 300 150 Telephone Commissions 140,950 23,457 Other Fees-County Clerk 48,302 46,286 Data Processing Fees-Register of Deeds 88,326 75,734 68,016 60.912 61,000 Data Processing Fees-CASPlProbation 484,181 488,388 439,535 477.986 450,000 Data Processing Fees-Sheriff 30,023 32,325 31,177 28,619 29,000 Sexual Offender Registration Fees-Sheriff 3,500 4,360 6,640 6,600 6,500 Data Processing Fees-County Clerk 51,272 50,226 51,250 Other Charges for Services 8,200 23,542 14,425 15,610 4,000

OJ;hll[ LQcal Rllvenull§ Interest Earned 466,681 452,854 313,499 203,055 71,878 Property Rent 139,251 176,143 176,143 176,143 176,140 Sale of Books-Archives 2,653 1,023 75 Commissary Sales-Inmates 109.030 106.081 115,371 128,060 116,000 Sale of Maps 1,910 1,621 571 2,370 400 E-rate Libraries 4,846 Animal Control Fees 22,661 16,300 13,000 Animal Control Fees/Spay and Neuter 3,500 Miscellaneous Refunds 160,814 4,538 7,020 1,992 1,650 Expenditure Credits/Commerce Bank 49 155 Gain on Disposal of Property 156 417 2,626 Sale of Equipment 10,855 24,542 Sale of Property - Archives Building 216,493 Sale of Property 17,055 2,519 3,032 Damages Recovered From Individuals 975 Contributions-Hendersonville An Ctl 13,185 10,000 15,000 10,000 Contributions-EMS Memorial Grant 85,840 Contributions-Gallatin Library 24,326 88,734 35,160 Contributions-Hendersonville Library 63,481 73,263 50,040 Contributions-Portland Library 31.423 140,636 25.428 Contributions-Westmoreland Library 5,918 2,888 2,000 Contributions-Archives 193 179 136 ContributiGns and Gifts 145.570 13.724 1.117 Voluntary Tax Act 60 Other Local Revenue (mise) 51,129 86.264 36.759 10.741 Oth Lac RevlPortiand Health Utilities-City 12,000 12,000 12,000 GIS Enterprises 44,487 13,088 22.800

FIlIl!i! Received F[Qm Official!! Fees-Trustee (Returned Checks) 380 300 Fees-County Clerk 1,424.255 1.481,805 1,469.735 1,465.842 1,465,842 Fees-Circuit Court Clerk 1,972,650 1,994.674 1.909.728 1.881,297 1,900,000 Fees-Clerk & Master 557,018 552,346 471,382 471,554 470,000 Fees-Register of Deeds 1,458.599 1,169.888 963,759 850,990 840,000 Fees-Sheriff 42,072 44,002 45,791 45.667 45,667 Fees-Trustee 2,163,895 2,300.510 2,290,140 2,294.444 2,294,444

13

Sumner Count)':. Te:nne:ssee General Fund Statement of Revenues

Actual Original Revenues Revenues Revenues Revenues Budget FY 06-07 FY 07-08 FY08-09 FY 09-10 FY 10-11

State Revenues Juvenile Services Grants 9,000 9,000 7,102 9,000 9,000 Reappraisal Grants 40,226 41,379 42,742 34,768 On-Behalf Contributions for OPEB 7,176 7,544 Law Enforcement Training Grant 34,800 36,000 39,000 39,000 42,000 Other Pub SftylDrug Court (OJCP 4127) 26,603 48,983 50,755 Health Department Programs 1,009,538 1,173,058 1,058,790 1,018,554 1,067,940 Flood Control 78,273 85,551 82,317 93,543 85,000 Income Tax 353,681 452,403 392,197 401,015 150,000 Beer Tax 18,753 19,312 18,701 17,778 17,778 Alcoholic Beverage Tax 139,093 154,649 150,004 154,747 155,000 Mixed Drink Tax 7,026 7,285 5,900 State Revenue Sharing·TVA 1,033,818 1,165,413 1,221,709 1,399,905 1,259,915 Emergency Hospital-Prisoners 41,359 12,187 Prisoner Board 1,483,560 1,617,590 1,528,949 1,483,320 1,625,000 Registrar's Salary Supplement 16,380 16,380 14,912 16,380 16,380 Other State Grants 15,789 8,154 Other State Revenue - Unclaimed Prop 188,192 Other State Revenue Library Grants 4,100 Other State Revenue - PILT Payment 23,400 Other State Revenue 33,614 145,461 77,233 6,155

Fe:deral Gov:ernment Disaster Relief 797 13,806 Disaster Relief· 2008 Tornado 248,341 Disaster Relief - 2006 Tornado 81,244 Homeland Security Grants (EMA) 497,630 161,722 154,799 Homeland Security Grants (EMA) 215,628 Homeland Security Grants (EMS) 100,000 Homeland Security Grants (EMPG) 29,620 10,380 Homeland Security Grants (EMA D. 5) 32,993 Law Enforcement Grants 18,575 900 ARRA - OCJP Grant 3623 32,516 67,450 ARRA - All-in-One 61,773 ARRA TDOT Greenway 194,724 ARRA - Dept of Energy 431,700 Other Federal Through State 1,220,746 129,425 50,000 2,906 Other Federal Through State Ice Storm 16,080 Other Federal Through State THDA 109,689 349,926 17,390 Police Service-Sheriff (Lake Area) 9,034 10,914 14,075 Other Direct Federal Revenue 15,288 35,035 52,590 56,177 20,000

Other Government and Citizen GrouRs Sheriff Prisoner Board/Cities 134,966 Contribution City Reappraisals 93,174 83,806 75,575 152,224 135,000 Contributions 29,255 Other Contracted Services (Juvenile) 11,940 11,190 Other Contracted Services (Hot Spot Fees) 26,500 Sheriff Officers Projects 25,427 34,734 20,760 38,000 DonationsIModel Forestry Program (Grant) 4,000

Other Sources Insurance Recovery 983 3,206 Transfers In (Task Force) 25,190 Transfers In 163,809 169,284 191,581 228,292 183,886

Total Revenues $ 38,117,732 $ 38,475,942 $ 38,708,971 $ 41,309,573 $ 40,053,357

14

Sumner County. Tennessee General Fund Sta~~ment Qf AgnrQllriatiQns

Expenditures FY 06-07

Actual Expenditures Expenditures

FY07-08 FY08-09 Expenditures

FY 09-10

Original Budget

FY 10-11

County Commission Other Salaries and Wages $ 27,872 $ 34,200 $ 37,676 $ 34,400 $ 38,000 County Commissioners 144,000 144,000 141,597 143,125 144,000 Social Security 7.415 11,284 Retirement 2,191 5,312 Medicare 2,299 2,639 Advertising 17 Audit Services 30,502 39,642 41,855 39,135 51,642 Dues and Memberships 22,928 28,567 17,964 18,074 21,000 Legal Notices 3,300 4,215 770 1,679 2,000 Printing, Stationery and Forms 976 1,319 589 688 2,500 County Commission Costs 32,771 123,475 13,546 8,988 15,000

$ 262,367 $ 375,417 $ 253,997 $ 257,995 $ 293,377

Board of Egualizatign Board of Equalization $ 2,729 $ 1,967 $ 11,939 $ 20,239 $ 3,500

$ 2,729 $ 1,967 $ 11,939 $ 20,239 $ 3,500

Other Boards and Committees Civil Service Commission Pay $ $ $ 1,900 $ 6,428 $ 9,000

$ $ $ 1,900 $ 6,428 $ 9,000

County Executive Salary County Executive $ 90,996 $ 95,441 $ 94,489 $ 96,141 $ 96,834 County Executive-Cert Public Admin 1,500 1,500 Salary Administrative Assistants 82,693 87,230 89,995 74,000 74,000 Salary Clerical Personnel (part-Time) 4,747 4,547 2,249 Longevity 1,893 1,200 Bonuses 1,578 Social Security 10,375 10,857 Retirement 22,891 24,174 Group Life Insurance 308 306 Health Insurance 23,041 24,171 Dental Insurance 812 821 Medicare 2,426 2,539 Communications 1,902 1.816 2,468 2,576 2,700 Contributionsrrhree Star 875 Dues and Memberships 1,950 1,950 1,950 2,450 3,000 Maintenance Agreements 1,210 1,452 Maint and Repair-Office Equipment 1,434 1,434 1,373 363 500 Maint and Repair-Vehicles 25 Postal Charges 900 899 510 260 500 Printing, Stationery and Forms 27 Travel 2,555 1,293 3,097 2,661 3,310 Travelrrhree Star 79 Tuition 95 190 Other Contracted Services 25,141 48 Office Supplies 2,093 2,526 1,422 2,327 3,000 Other Charges/Three Star 175 Other Charges 10,045 10,107 6,290 7,869 10,000

$ 224,456 $ 207,244 $ 204,972 $ 253,251 $ 262,680

15

Sumner Count:!!. Tennessee General Fund Statement ofAIU~rORriations




FY 09-10

Original Budget

FY 10-11

PersQnnellHuman Re!!Qurc!l§ Salary Human Resources Director $ $ 47,250 $ 48,668 $ 936 $ Salary Bookkeeper 28,500 29,355 Longevity Social Security 58 Retirement 125 Group Life Insurance Health Insurance Dental Insurance Medicare 14 Communications 491 504 Other Contracted Services (website) Maint and Repair-Office Equipment Postal Charges 205 Printing, Stationery and Forms 87 Travel 269 92 Software Office Supplies 1,463 1,475

$ $ 78,177 $ 80,181 $ 1,133 $

County Attorney Salary Legal Professionals $ 128,993 $ 135,442 $ 140,780 $ 139,505 $ 139,505 Longevity 3,525 3,525 Bonuses 2,000 Salary Other Legal Personnel 82,309 85,099 97,071 98,139 104,194 Social Security 12,486 15,452 Retirement 32,220 34,842 Group Life Insurance 367 368 Health Insurance 36,551 38,348 Dental Insurance 1,575 1,592 Disability Insurance 1,379 2,759 2,759 2,759 3,000 Medicare 3,316 3,614 Communications 1,665 1,623 2,197 2,262 2,380 Data Processing Services 333 450 Dues and Memberships 930 1,072 570 570 570 Operating Lease Payments 2,231 2,240 Legal Services 176,699 Maint and Repair-Office Equipment 2,255 2,981 3,151 688 700 Postal Charges 951 1,060 586 705 845 Printing, Stationery and Forms 326 991 500 Travel 976 857 450 Other Contracted ServiceslLegal Prof 5,130 8,985 195,000 Data Processing Supplies 558 450 300 Library BookslLaw Library 6,865 7,239 5,069 3,911 4,000 Office Supplies 3,882 4,576 1,400 995 1,300 Refunds 137 312 Inservice/Staff Development 818 475 500 Data Processing Equipment 12,456 1,439 Other Capital Outlay 732 135

$ 237,347 $ 266,144 $ 254,033 $ 716,202 $ 360,224

16

Sumner ~ounty. Tennessee General Fund Statllment of ARRrGRriations

Actual Original Expenditures Expenditures Expenditures Expenditures Budget

FY 06-07 FY07-08 FY08-09 FY 09-10 FY 10-11

Election Commission Salary Registrar $ 69,267 $ 72,731 $ 74,913 $ 74,913 $ 74,913 Salary Secretaries 130,848 143,804 144,742 134,549 140,797 Longevity 7,575 3,075 Bonuses 3,500 Salary Other Personnel 14,632 18,383 25,064 19,725 26,828 Salary Election Commission 11,655 5,850 7,501 4,350 18,000 Election Workers 80,044 52,801 129,433 36,015 154,570 Social Security 14,425 26,144 Retirement 28,996 31,075 Group Life Insurance 375 394 Health Insurance 43,810 53,292 Dental Insurance 1,976 2,031 Medicare 3,374 6,114 Communications 6,014 13,088 9,535 7,978 13,772 Data Processing Services 22,630 36,460 Dues and Memberships 275 275 275 275 300 Legal Notices and Court Costs 21,955 10,064 13,095 3,119 31,000 Licenses 8,650 Maintenance Agreements 10,380 15,539 Maint and Repair-BldgsNoting Precincts 1,105 334 1,300 Maint and Repair-Equipment 2,200 Maint and Repair-Office Equipment 11,130 20,560 23,706 1,888 1,500 Postal Charges 40,507 22,740 5,506 22,872 18,211 Printing, Stationery and Forms 21,479 32,735 32,585 20,690 63,050 Printing, Stationery and FormsNoting 1,040 Travel 7,278 3,740 6,772 3,162 9,340 Other Contracted ServicesNoting 7,536 25,010 Data Processing Supplies 595 2,150 Office Supplies 8,491 7,386 5,505 5,348 10,810 Other Supplies and MaterialsNoting 1,338 2,424 Data Processing Equipment 1,810 9,000 Furniture and Fixtures 3,385 3,000 Office Equipment 2,396 2,050 Voting Machines 19,192 56,450 32,830 Other Capital Outlay 17,056 56,664 17,831

$ 460,929 $ 517,606 $ 529,293 $ 485,484 $ 797,540

17

Sumner QOl!nt~. Tennessee General Fund Statement of Appropriations



FY 07-08 FY08-09 Expenditures

FY 09-10

Original Budget

FY 10-11

Register of Deeds Salary Register of Deeds $ 79,065 $ 82,913 $ 83,838 $ 83,238 $ 83,838 Register of Deeds·Cett Public Admin 1,500 1,500 1,500 Salary Deputy Clerks 261,028 270,725 275,605 274,161 307,075 Longevity 5,700 5,700 Bonuses 4,000 Social Security 21,434 24,894 Retirement 48,114 54,580 Group Life Insurance 653 695 Health Insurance 70,972 84,169 Dental Insurance 3,313 3,756 Medicare 5,013 5,822 Advertising 94 59 66 200 Communications 1,092 1,177 1,176 1,246 2,000 Dues and Memberships 645 680 716 716 800 Operating Lease Payments 5,236 15,000 Maint and Repair·Office Equipment 12,634 11,187 12,497 2,874 3,000 Postal Charges 12,508 14,349 239 234 7,000 Printing, Stationery and Forms 1,449 1,900 1,603 181 2,500 Travel 2,281 1,484 2,103 1,189 2,725 Tuition 158 Maint and Repair·Records 98 2,500 3,429 3,500 Data Processing Supplies 131,830 983 372 3,740 4,000 Duplicating Supplies 16,315 14,127 8,585 7,569 17,000 Office Supplies 6,213 5,970 5,459 2,585 7,900 Periodicals 96 116 20 400 Inservice/Staff Development 225 1,275 Data Processing Equipment 53,419 50,172 35,175 50,000 Furniture and Fixtures 430 4,220 820 2,000 Office Equipment 2,450 249 1,000 Other Capital Outlay 330 498 500

$ 528,618 $ 463,291 $ 446,481 $ 580,147 $ 696,827

18

Sumner County. Tennessee General Fund Stat~m~nt Qf AI!I!rQI!riations




FY09-10

Original Budget

FY 10-11

Planning and Zoning Salary Planning Director $ 57,971 $ 66,329 $ 68,319 $ 7,620 $ Salary SupervisorlDirector 54,840 Salary Zoning Inspector 145,362 35,779 36,852 4,788 Salary Secretaries 113,324 67,205 69,221 5,098 Longevity Other Salary/Planner 4,000 25,108 52,530 Social Security 1,062 Retirement 1,614 Group Life Insurance 21 Health Insurance 2,184 Dental Insurance 100 Medicare 248 Other Fringe Benefits 3,000 Advertising 173 Communications 6,370 1,978 1,308 Consultants Contracts w/Government Agencies 15,240 12,250 12,250 Contract wlPrivate Agencies (Nuisance) 212 Dues and Memberships 370 35 250 25 Operating Lease Payments 5,048 8,126 6,785 Legal Notices 510 505 252 Maint and Repair-Vehicles 5,217 2,233 1,529 Matching Share·MPO Projects 730 5,977 Postal Charges 3,375 2,500 1,442 Printing, Stationery and Forms 1,669 493 348 Travel 4,337 12 Gasoline 8,754 4,254 3,062 Office Supplies 8,326 4,860 2,480 Top Soil 106 Refunds 597 Periodicals 100 Small Tools 15 InservicelStaff Development 2,730 2,114 1,346 20 Other Charges 6,011 Furniture and Fixtures 3,023 Motor Vehicles 33,664 16,935 Other Equipment·GIS Project 19,469 20,912 4,770 Other Capital Outlay 3,288 202

$ 494,952 $ 284,595 $ 268,833 $ 22,779 $

19

Sumner County, Tennessee General Fund Statement ofAppropriations


FY06-07 FY 07-08 FY08-09 FY 09-10 FY 10-11 Building (Construction and Develonment}

Salary Building Commissioner Salary Building Inspectors

$ $ $ $ 59,310 163,575

$ 59,310 163,575

Salary Secretaries 99,886 99,886 Part-Time Personnel 2,904 11,000 Longevity 8,850 8,475 Bonuses 4,000 Other SalarylPlanner 52,530 52,530 Social Security 22,789 24,724 Retirement 50,840 54,211 Group Life Insurance 683 682 Health Insurance 81,122 84,169 Dental Insurance 3,620 3,590 Medicare 5,330 5,782 Advertising 500 Communications 4,287 4,500 Consultants 687 8,000 Contracts w/Government Agencies 12,250 13,000 Contracts wlPrivate Agencies Data Processing Services 1,278 2,000 Dues and Memberships 502 1,300 Engineering Services/Hot Spots 26,500 Engineering ServiceslMS4 Planning 1,485 3,000 Operating Lease Payments 7,043 lO,OOO Legal Notices 638 1,000 Maint and Repair-Vehicles 7,763 6,500 Matching SharelMPO Projects 5,638 7,000 Postal Charges 1,680 3,200 Printing, Stationery and Forms 1,782 2,500 Travel 1,118 2,500 Other Contracted Services/Nuisance 2,000 Other Contracted ServiceslMS4 200,000 Data Processing SuppliesiPermits 1,850 3,000 Gasoline 8,649 10,000 Office Supplies 3,373 7,500 Small Tools 69 500 Inservice/Staff Development 3,302 4,500 Other ChargesIMS4 Program 3,522 5,000 Other ChargeslModel Forestry Program Furniture and Fixtures 647 1,500 Other Equipment/GIS Project 7,792 9,000 Other Capital Outlay

20

Sumn!lr Qounty, T!lnnessee General Fund Statement of AI;mronriations



FY 07-08 FY 08-09 Expenditures

FY 09-10

Original Budget

FY 10-11 Engineering

Salary Engineer $ 34,904 $ 69,615 $ 77,250 $ 7,725 $ Salary Secretaries 8,319 20,355 22,125 1,395 Salary Inspector 37,884 39,778 40.972 Salary Part-Time Personnel Longevity 375 Social Security 589 Retirement 872 Group Life Insurance 15 Health Insurance 1,086 Dental Insurance 50 Medicare 138 Communications 884 1,765 1,536 Consultants 11,285 11,757 Dues and Memberships 1,745 1,615 Legal Notices 90 263 Maint and Repair-Vehicles 1,055 4,375 573 Postal Charges 209 119 Printing, Stationery and Forms 1,017 823 32 Travel 53 10 269 Permits 2,500 3,825 Gasoline 1,086 4,451 3,862 Office Supplies 6,692 5,656 701 Inservice/StaCf Development 250 577 120 Other ChargesIMS4 Program 3,040 Furniture and Fixtures 4,783 15 Other Capital Outlay 15,998

$ 99,517 $ 180,730 $ 163,986 $ 12,244 $

Codes Compliance Salary Building Commissioner $ $ 57,582 $ 59,309 $ $ Salary Building Inspectors 119,032 122,603 Salary Secretaries 59,785 57,520 Longevity Social Security Retirement Group Life Insurance Health Insurance Dental Insurance Medicare Advertising Comm unica tions 1,455 1,828 Dues and Memberships 470 350 Operating Lease Payments 463 Legal Notices 134 Maint and Repair-Vehicles 5,283 3,035 Postal Charges 153 Printing, Stationery and Forms 874 Travel 706 302 Data Process Supplies-Permits 8,112 3,725 Gasoline 10,451 7,019 Office Supplies 2,755 2,782 Small Tools 54 338 Inservice/Staff Developmen t 2,171 1,170 Furniture and Fixtures Other Equipment/GIS Project Other Capital Outlay 1,156 1,550

$ $ 269,145 $ 263,021 $ $

21

Sumner County, Tennessee General Fund Statement of AIll,;!rol,;!riation§




FY 09-10

Original Budget

FY 10-11 County Buildings

Salary Maintenance Personnel $ 152,489 $ 175,659 $ 214,678 $ 185,553 $ 210,562 Longevity 7,800 7,800 Bonuses 2,500 Social Security 11,646 13,693 Retirement 25,675 30,876 Group Life Insurance 297 383 Health Insurance 31,924 43,201 Dental Insurance 820 1,235 Medicare 2,724 3,202 Communications 40,846 Maint and Repair-Building 331,801 13,518 Maint and Repair-Vehicles 1,298 Other Contracted Services 128.912 Other Contracted Services/Resource Auth 15,621 30,000 Custodial Supplies 9.925 Electricity 411,894 444,887 531,930 494.220 542,000 Gasoline 1,223 Natural Gas 213.769 237.044 211,192 221.487 248,000 Water and Sewer 97,540 126.020 162,451 122,255 170,300 Other Supplies and Materials 4.324 Sub-total (w/o Animal Control Program) $ 1,394.021 $ 997.129 $ 1,120,251 $ 1,120,022 $ 1,303,754

Co. Buildings (Animal Control Program) Communications $ $ $ $ 837 $ 4.500 Electricity 3,871 20,000 Natural Gas 14.460 22,000 Water and Sewer 2,195 20,000 Sub-total (Animal Control Program) $ $ $ $ 21.363 $ 66,500

$ 1,394.021 $ 997.129 $ 1.120.251 $ 1.141.385 $ 1.370.254

Archives Salary Clerical Personnel $ $ 70,633 $ 73,393 $ 32,063 $ 36,000 Salary Part-Time Personnel 5.850 Longevity Bonuses

825 825

Social Security 1,863 2,646 Retirement 4,394 5,148 Group Life Insurance 61 65 Health Insurance 12,111 11,942 Dental Insurance 599 572 Medicare 436 619 Communications 1.736 1,821 1,890 2,000 Maint and Repair-Office Equipment 496 241 205 500 Postal Charges 247 100 Printing. Stationery and Forms Travel 124

57 166

200 100

Maint and Repair-Records 1,742 1,073 584 800 Other Contracted Services/Book Publ 896 Custodial Supplies Data Processing Supplies

122 722 722

Office Supplies Inservice/Staff Development Other Charges 89,260

827 153

1,309

1.234

1,695

147

153

478

500 $ 89.260 $ 78.162 $ 79.680 $ 56.174 $ 69,067

Risk Management Other Charges $ 118,106 $ $ $ $

$ 118,106 $ $ $ $

22

Sumner Countl:. Tennesse!i! General Fund Statement of AlIlIrollriations




FY 09-10

Original Budget

FY 10-11 Finance

Salary Assistant Director $ 27,885 $ 52,500 $ 54,075 $ 54,075 $ 54,075 Salary Finance Director 73,500 77,175 79,497 90,000 90,000 Salary Bookkeepers 140,459 118,832 135,913 160,137 166,505 Salary Grant Administrator 45,000 Salary Library Manager 22,000 Salary Purchasing Personnel 61,422 61,422 Salary Part-Time/Grant Admin 10,000 Longevity 5,250 5,250 Bonuses 5,000 Social Security 21,733 28,474 Retirement 48,724 59,730 Group Life Insurance 663 735 Health Insurance 70,673 86,ll6 Dental Insurance 4,018 4,245 Medicare 5,ll2 6,659 Communications 2,306 1,191 1,176 2,106 1,680 Contracts wlPrivate Agencies 15,750 4,825 17,550 6,500 Data Processing Services 10,649 10,047 27,000 Data Processing ServiceslPurchasing 285 2,000 Dues and Memberships 154 50 60 747 500 Operating Lease Payments 1,452 Legal NoticeslPurchasing 1,002 1,000 Maint and Repair-Office Equipment 165 Postal Charges 6,047 7,677 6,746 7,544 5,000 Printing, Stationery and Forms 4,363 2,981 1,971 2,333 6,250 Travel 275 312 327 190 3,250 Data Processing Supplies 1,303 Duplicating Supplies 3,342 1,709 1,475 63 3,000 Office Supplies 4,496 4,789 3,913 4,902 5,800 Office SupplieslPurchasing 617 1,500 Periodicals 204 Other Supplies and Materials 63 Inservice/Staff Development 579 650 2,050 1,000 Other ChargeslProf Prev Tax 500 Data Processing Equipment 19,876 15,047 12,083 3,510 2,000 Data Processing Equip/Purchasing 1,167 1,500 Furniture and FixtureslPurchasing 178 42 2,000 Payroll Project (for Entire County) Other Capital Outlay 2,812 75 788

$ 296,226 $ 298,833 $ 303,677 $ 578,922 $ 715,691

Purchasing Salary Purchasing Director $ 21,000 $ 22,050 $ 22,712 $ $ Social Security Retirement Group Life Insurance Health Insurance Dental Insurance Medicare

$ 21,000 $ 22,050 $ 22,712 $ $

Sumner CountI. Tennl:ssgg Q-eneral Fund Statement ofAppropriations




FY 09-10

Original Budget

FY 10-11 Assessor of Prop~

Salary Assessor of Property Assessor of Property-Cert Public Admin Salary Chief Deputy Salary Data Processing Personnel Salary Personal Property Personnel Longevity Bonuses Salary Mapping Tech Personnel Social Security Retirement Group Life Insurance Health Insurance Dental Insurance Medicare Communications Contracts w/Govt Agy-St Tax Data Proc Dues and Memberships Maintenance Agreements Maint and Repair-Office Equipment Maint and Repair-Vehicles Postal Charges Other Contracted Services/GIS Photos Travel Gasoline Office Supplies Other Charges/GIS Enterprise Data Processing Equipment Other Equipment/GIS Project

$ 79,065

46,813 129,965 80,245

65,845

6,410

1,912

5,179 268

3,000

2,022 1,572 3,851

21,917

44,470 $ 492,534

$ 82,913

1,680 145,081 91,923

74,129

6,630 35,959

1,944

5,981

2,403

1,099

4,366

42,748 $ 496,856

$ 83,838 1,500

158,162 92,595

76,353

6,977

1,949

6,833

1,738

2,588

3,159 73,128

45,235 $ 554,055

$ 83,238 1,500

150,775 94,681 11,400

76,353 24,491 55,557

755 86,638

4,150 5,728

2,073 2,808

287

2,412

1,327

2,743

2,320 45,121

$ 654,357

$

$

83,838 1,500

158,819 94,681 10,800 5,500

76,353 26,752 60,113

754 88,447

4,096 6,257

2,500 2,100

3,000

2,000

3,000

2,800 26,600

659,910

Reappraisal Salary Field Supervisor $ 45,538 $ 50,311 $ 51,820 $ 51,820 $ 51,820 Salary Data Processing Personnel 45,577 49,200 55,826 55,556 56,337 Longevity 9,750 9,750 Bonuses 4,000 Salary Field Representatives 122,466 194,990 210,374 210,478 209,960 Social Security 19,355 20,528 Retirement 41,282 43,577 Group Life Insurance 539 538 Health Insurance 59,406 62,328 Dental Insurance 2,982 3,015 Medicare 4,526 4,801 Communications 48 6,776 7,100 Contracts w/Govt Agy-St Tax Data Proc 22,971 36,829 38,014 Maint and Repair-Vehicles 120 2,365 2,332 2,495 1,500 Postal Charges 2,723 4,097 36,331 5,185 5,000 Printing, Stationery and Forms 85 Travel 1,705 1,360 561 994 1,000 Other Contracted Services 59,070 49,935 45,155 81,998 54,690 Gasoline 4,818 10,869 6,707 7,579 5,500 Office Supplies 2,470 2,672 4,199 3,881 3,000 Periodicals 476 476 Other Capital Outlay 26,292 33,358 15,000

$ 310,828 $ 399,156 $ 451,276 $ 601,992 $ 582,934

24

Sumner Count~. Tennes!ilf:f: General Fund Statf:ment Qf Almropriation!il




FY 09-10

Original Budget

FY 10-11 County Trustee

Salary Trustee $ 79,065 $ 82,913 $ 83,838 $ 83,238 $ 83,838 Trustee·Cert Public Admin 1,500 1,500 1,500 Salary Deputy Clerks 140,187 154,724 162,580 155,596 201,324 Longevity 4,050 3,450 Bonuses 3,000 Social Security 14,424 18,173 Retirement 31,332 38,179 Group Life Insurance 394 484 Health Insurance 39,555 53,292 Dental Insurance 1,730 2,238 Medicare 3,373 4,250 Communications 2,604 2,342 2,697 2,505 2,700 Contracts w/Govt Agy·St Tax Data Proc 28,650 47,443 46,888 52,000 Dues and Memberships 787 715 576 751 800 Legal Notices 346 149 88 46 350 Maint and Repair·Office Equipment 17,288 13,227 10,634 10,797 14,000 Postal Charges 20,238 30,018 8,568 5,769 8,000 Travel 2,762 2,703 3,418 1,724 4,000 Tuition 780 603 275 800 Data Processing Supplies 825 1,000 Office Supplies 8,521 5,351 2,983 2,763 4,500 Data Processing Equipment 10,395 32 10,000 Furniture and Fixtures 1,561 125 500 175 2,500 Office Equipment 522 1,500 Other Capital Outlay 4,938 6,769 606 3,877 5,500

$ 278,298 $ 328,467 $ 336,429 $ 412,141 $ 517,378

County Clerk Salary County Clerk County Clerk·Cert Public Admin Salary Deputy Clerks Longevity Bonuses Social Security Retirement Group Life Insurance Health Insurance Dental Insurance Medicare Communications Data Processing Services Dues and Memberships Janitorial Services Legal Notices Equipment Agreements Maint and Repair·Office Equipment Postal Charges Printing, Stationery and Forms Rentals Travel Tuition

$ 79,065

685,138

4,987

695 2,205

94 8,180

796 26,100

3,425 18,780 5,895

350

$ 82,913

710,252

4,926

530 3,780

97 7,364

792 23,203

3,465 18,780 5,778

395

$ 83,838 1,500

764,124

2,972

766 3,208

8,624 786

23,705 2,051 7,895 6,316

270

$ 83,238 1,500

737,428 27,075

46,556 104,707

1,383 181,771

8,785 11,610

3,199 39,395

766 2,940

8,544 215

24,795 1,706

6,229 255

$ 83,838 1,500

775,681 26,475 11,500 55,738

114,985 1,431

199,501 9,310

13,035 3,600

37,850 800

3,800 150

8,800 300

24,795 1,900

6,960 600

Other Contracted Services Data Processing Supplies Office Supplies Periodicals Communication Equipment Data Processing Equipment Office Equipment Other Capital Outlay

1,975 49,513 6,452

498 1,150

750 1,244 2,258

6,537 490 500

51,960 3,481

6,541 469 395

57,020 3,441

1,312 6,172

356 160

8,736 2,114

1,600 6,550

500 500

11,100 1,500

$ 899,550 $ 925,243 $ 973,921 $ 1,310,947 $ 1,404,299

25

Sumner CQuntI. Tennessee General Fund Statement ofAlmro~riations




FY 09-10

Original Budget

FY 10-11 Data Processing

Salary I T Director $ 45,870 $ 48,164 $ 49,609 $ 49,609 $ 49,608 Salary Data Processing Personnel 30,970 32,519 34,525 20,715 20,715 Longevity 2,625 2,625 Social Security 4,315 4,523 Retirement 9,746 10,198 Group Life Insurance 128 128 Health Insurance 20,634 21,649 Dental Insurance 616 978 Medicare 1,009 1,058 Comm unications 1,267 1,798 1,304 1,923 2,400 Data Processing Services 9,001 Legal Notices 470 855 Maint and Repair-Equipment 660 531 1,708 197 2,000 Postal Charges 2,039 1,676 1,912 2,374 2,500 Travel 76 197 232 142 600 Other Contracted Services 5,797 3,931 6,285 6,783 8,000 Data Processing SupplieslData Lines 4,388 4,676 3,191 4,648 5,000 Office Supplies 1,235 3,661 1,313 1,231 1,500 Other Supplies and Materials 1,474 Communication Equipment 2,709 1,059 564 2,000

$ 102,777 $ 100,331 $ 101,993 $ 127,259 $ 135,482

Other Finan!;!; (Risk Management) Salary Assistant Claims Manager $ $ 38,700 $ 39,861 $ 39,861 $ 39,861 Salary Director 55,831 57,506 57,506 57,506 Salary Clerical Personnel 21,154 25,750 25,750 25,750 Salary Part-time Personnel 1,428 Longevity 3,225 3,225 Bonuses 1,500 Social Security 7,468 7,926 Retirement 16,879 17,872 Group Life Insurance 223 223 Health Insurance 27,299 28,642 Dental Insurance 1,337 1,352 Medicare 1,747 1,854

$ $ 117,113 $ 123,117 $ 181,295 $ 185,710

Circuit Court Salary Circuit Court Clerk $ 79,065 $ 82,913 $ 83,838 $ 83,238 $ 83,838 Circuit Court Clerk-Cert Public Admin 1,500 1,500 1,500 Salary Clerical Personnel 748,490 774,064 772,477 776,336 859,576 Longevity 20,325 19,725 Bonuses 12,500 Social Security 50,907 60,583 Retirement 114,938 130,103 Group Life Insurance 1,460 1,631 Health Insurance 181,131 220,168 Dental Insurance 7,462 8,016 Medicare 12,077 14,169 Communications 2,437 2,486 2,482 2,617 3,000 Dues and Memberships 780 815 881 686 1,000 Legal Notices and Court Costs 41,412 38,284 37,691 37,071 50,000 Maint and Repair-Office Equipment 21,829 22,182 22,523 22,625 23,000 Postal Charges 13,500 17,000 18,000 18,074 18,500 Travel 2,585 1,878 3,031 2,133 4,100 Data Processing Supplies 24,990 Office Supplies 41,831 39,694 30,194 32,788 41,000 Data Processing Equipment 34,103 10,604 19,251 30,000 Other Capital Outlay 12,772 4,694 4,919 1,197 6,600

$ 989,691 $ 1,018,112 $ 988,140 $ 1,385,816 $ 1,589,008

Circuit Court Judge Other Charges $ 8,159 $ $ $ $

$ 8,159 $ $ $ $

26

Sumner Qounj;y, Tennessee General Fund Statement ofAlmrOl!riations


FY 06-07 FY 07-08 FY08-09 FY09-10 FY 10-11 General Sessions Judge I

Salary Judge $ 130,878 $ 136,823 $ 140,639 $ 145,999 $ 145,999 Salary Secretaries 52,263 54,326 56,748 56,748 56,748 Longevity 1,800 1,800 Bonuses 1,000 Social Security 10,325 12,744 Retirement 27,322 28,735 Group Life Insurance 283 283 Health Insurance 4,534 4,758 Dental Insurance 205 207 Medicare 2,947 2,980 Communications 1,298 944 980 959 1,100 Dues and Memberships 290 150 215 50 50 Operating Lease Payments 1,655 2,091 2,445 2,650 3,100 Postal Charges 708 617 610 616 660 Printing, Stationery and Forms 503 407 1,756 974 750 Travel 295 215 678 725 Other Contracted ServiceslInterpreter 268 1,205 1,682 195 1,500 Other Contracted Services/DIC Instructor 640 880 Office Supplies 1,133 1,075 951 1,004 1,250 Periodicals/Legal Library 562 534 530 549 750 Other Supplies 540 622 480 Inservice/Staff Development 215 450 Other ChargeslDrug Ed & Treatment 22,048 15,270 22,975 15,950 25,000 Other Capital Outlay 13 332 50 500

$ 212,454 $ 214,610 $ 230,689 $ 274,015 $ 291,968

DrugCourt Salary Administrator $ $ 120,246 $ 121,522 $ 91,557 $ 91,348 Longevity 975 975 Bonuses 1,000 Social Security 4,759 5,786 Retirement 10,628 11,232 Group Life Insurance 140 142 Health Insurance 13,954 14,464 Dental Insurance 620 613 Medicare 1,301 1,353 Other Benefits 40,523 46,794 Comm unica tions 288 288 288 300 Dues and Memberships 200 200 Evaluation and Testing 5,000 47,000 4,296 500 Maintenance Agreements 1,614 2,000 Postal Charges 396 300 Printing, Stationery and Forms 500 700 Transportation/Grant 3,400 4,035 Travel 1,534 1,020 2,236 1,900 Other Contracted Services 47,031 10,647 4,859 5,500 Drugs and Medical Supplies 1,704 9,500 Duplicating Supplies 1,640 1,954 Instructional Supplies 500 Office Supplies 1,865 1,989 2,298 2,400 Inservice/Staff Development/Grant 5,100 3,965 Other Charges 5,912 5,492 5,836 3,300 Data Processing Equipment 1,987 Furniture and Fixtures 838 Other Equipment 168 Other Capital Outlay Sub-total (w/o OCJP Grant) $ $ 232,538 $ 244,706 $ 151,155 $ 154,015

Drug C2yrt (OCJP gran!;) Consultant $ $ 41,500 $ $ 40,000 $ 40,000 Evaluation and Testing Travel 1,748 2,000 Drugs and Medical Supplies 7,990 8,000 Sub-total (OCJP Grant) $ $ 41,500 $ $ 49,738 $ 50,000

$ $ 274,038 $ 244,706 $ 200,893 $ 204,015

27

Sumner County. Tennessee General Fund Statement ofAggronriations


FY 06-07 FY07-08 FY08-09 FY 09-10 FY 10-11 Chancery Court

Salary Clerk & Master $ 79,065 $ 82,913 $ 83,838 $ 83,238 $ 83,838 Clerk & Master-Cert Public Admin 1,500 1,500 1,500 Salary Clerical Personnel 249,887 267,126 274,702 274,693 275,404 Longevity 11,100 10,500 Bonuses 4,500 Jury and Witness Fees 200 Social Security 21,752 23,296 Retirement 45,651 51,471 Group Life Insurance 605 605 Health Insurance 87,072 91,353 Dental Insurance 4,076 4,121 Medicare 5,087 5,448 Communications 3,689 3,067 3,066 3,093 3,000 Dues and Memberships 685 530 741 686 1,000 Janitorial Services 1,600 2,400 2,400 2,400 2,400 Legal NoticeslDelq Tax Summons 384 Maint and Repair-Office Equipment 3,903 6,778 4,796 2,636 3,500 Postal Charges 36,509 27,599 29,375 23,943 28,000 Printing, Stationery and Forms 4,167 2,417 3,888 3,561 5,000 Travel 595 1,305 883 1,167 1,500 Tuition/Cont Legal Education 2,888 2,374 2,232 2,110 1,600 Other ContractlParenting Program 14,076 Data Processing Supplies 19,308 Duplicating Supplies 11,119 7,013 10,003 9,934 11,000 Office Supplies 7,685 11,156 9,274 9,101 10,000 Other Supplies/Jury Services 82 113 130 500 Refunds 10,059 Data Processing Equipment 7,228 9,234 10,245 11,952 Office Equipment 1,564 1,215 Other Capital

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