KNOX COUNTY, TENNESSEE Budget Report to Citizenry For seven months ended January 31, 2017

Transcription

1 Budget Report to Citizenry Knox County, Tennessee For seven months ended January 31, 2017

2 Budget Report to Citizenry INTRODUCTORY SECTION i Table of Contents ii Transmittal Letter iii Summary Schedule - Operating Funds iv-v Management's Discussion and Analysis GENERAL FUND 1-12 Changes in Fund Balance (Budget and Actual) SPECIAL REVENUE FUNDS Changes in Fund Balance (Budget and Actual): 13 Governmental Library Fund 14 Public Library Fund 15 Solid Waste Fund 16 Air Quality Fund 17 Hotel-Motel Tax Fund Engineering and Public Works Fund DEBT SERVICE FUND 20 Changes in Fund Balance (Budget and Actual) DISCRETELY PRESENTED COMPONENT UNIT - THE BOARD Changes in Fund Balance (Budget and Actual): General Fund - General Purpose Schools

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4 Summary Schedule - Operating Funds for the Budget Report to the Citizenry and 2016 Revenues and Operating Transfers In: Year to Date Annual Year to Date % of Annual Annual Year to Date % of Annual Increase Budget Actual Budget Budget Actual Budget (Decrease) General Fund $ 172,853,388 $ 87,265, % $ 168,889,812 $ 82,888, % $ 4,376,677 Governmental Library Fund 110,000 32, % 119,600 36, % (3,877) Public Library Fund 13,277,474 5,983, % 13,278,900 6,304, % (321,016) Solid Waste Fund 3,954,563 1,676, % 4,045,000 1,585, % 91,458 Hotel/Motel Fund 7,200,000 3,745, % 6,000,000 3,769, % (23,791) Engineering and Public Works Fund 14,713,162 6,486, % 13,638,946 5,724, % 762,382 Debt Service Fund 68,379,836 33,630, % 67,083,527 32,111, % 1,519,791 General Purpose School Fund 453,500, ,592, % 438,000, ,487, % 13,105,392 Total Revenues and Operating Transfers In $ 733,988,423 $ 386,414, % $ 711,055,785 $ 366,907, % $ 19,507,016 Expenditures and Operating Transfers Out: General Fund $ 179,623,396 $ 106,200, % $ 180,300,932 $ 102,462, % $ 3,737,672 Governmental Library Fund 110,109 51, % 119,709 56, % (4,863) Public Library Fund 13,613,731 8,087, % 13,361,521 7,733, % 353,819 Solid Waste Fund 4,069,606 2,282, % 4,113,556 2,446, % (163,565) Hotel/Motel Fund 8,378,429 2,746, % 6,195,000 2,519, % 226,611 Engineering and Public Works Fund 15,668,258 7,251, % 14,582,850 6,780, % 471,485 Debt Service Fund 74,500,000 13,930, % 75,500,000 12,690, % 1,240,491 General Purpose School Fund 453,896, ,443, % 438,227, ,140, % 3,302,426 Total Expenditures and Operating Transfers Out $ 749,860,055 $ 355,993, % $ 732,400,820 $ 346,829, % $ 9,164,076 iii

5 MANAGEMENT S DISCUSSION AND ANALYSIS As management of the Knox County Government, we offer readers of the Budget Report to Citizenry this narrative overview and analysis of our revenues and expenses of the Knox County Government for seven months ended January 31, This report gives a snapshot in time, and does not include all the accruals required at yearend. Financial Highlights Property Tax Property tax collections of $161,765,230 equal 61.40% of the budgeted total. Property tax bills are mailed on October 1 st. Collections are consistent with where we expected to be at this time of the year. Sales Tax Sales tax collections of $81,629,924 equal 51.9% of the budgeted total. General Fund The General Fund is the chief operating fund of the Knox County Government. The General Fund revenue collections for the first seven months of fiscal year 2017 were $85,373,569 this was an increase of $4,588,957 over the first seven months of fiscal year This variance is mainly due to a timing difference in collections. Our revenue and expenses are not necessarily level throughout the year. For instance, Property taxes are due in February which is by far the largest collection month. The expenses for the same period were $104,845,638, an increase of $3,454,742 over fiscal year Some expenditure, like Workers Comp, Liability, and Building Operations are fully expensed in July. Payments to Component Units were expensed earlier this fiscal year. We have collected 51.85% of our adopted budget and spent %. These results are consistent with our expectations for this time within the fiscal year. Special Revenue Funds Governmental Library Fund This fund accounts for the operation of the law library which is available to the public, but used primarily by attorneys practicing in the courts. They receive revenue from the courts, fees, City of Knoxville, and the General Fund. Revenue collections for the first seven months of fiscal year 2017 are $32,839 a decrease of $3,877 over fiscal year The expenses for the same period are $51,664 a decrease of $4,863 from fiscal year Public Library Fund This fund accounts for the operation of the County-wide public library system. Their main revenue source is a transfer from General Fund and Wheel Tax. The General Fund operating transfer in the amount of $1,150,000 is paid in two payments. The Wheel Tax is collected monthly. Revenue collections for the first seven months of fiscal year 2017 are $5,983,448 vs. expenses for the same period of $8,087,210. iv

6 Solid Waste Fund All solid waste and recycling activities are accounted for within this fund. They receive revenue from the State of Tennessee on a Tire Recycling Grant, local money from sale of recycled materials, usage fees from contracts; recycle rebate and a transfer from the General Fund. Revenue collections for the first seven months of fiscal year 2017 are $1,676,671 vs. expenses of $2,282,591. The expenses represent 56.09% of the annual budget. Hotel-Motel Tax Fund This fund accounts for the collection and use of the amusement tax to promote tourism and related economic activity in the County. Revenue collections for the first seven months of fiscal year 2017 are $3,745,496 vs. expenses of $2,746,322. Through this fund Knox County supports the Knoxville Convention Center, Women s Basketball Hall of Fame and Tourism and Sports Development Corporation. Engineering and Public Works Fund This fund accounts for the County s share of the state gasoline and motor fuel taxes restricted for maintaining non-state roads within the County. Revenue collections for the first seven months of fiscal year 2017 are $5,460,544 an increase of $236,166 over the first seven months of fiscal year 2016.The expenses for the same period were $7,224,605 for fiscal year 2017 an increase of $444,551 from fiscal year These amounts are consistent with our expectations for this time of the year. Debt Service Fund The Debt Service Fund is used to account for the accumulation of resources for and related payments of, principal and interest on general long-term debt for the County and for the Knox County Board of Education, a discretely presented component unit. Revenue collections for the first seven months of fiscal year 2017 are $33,624,637 vs. expenses for the same period of $13,930,588. The expenses are only 18.01% of our annual budget, and in accordance with our debt schedule. Property tax and payments from component units are the revenue sources for the Debt Service Fund. Our largest month of collections will be in February but our principal and interest payments are paid according to our debt schedule. Capital Projects Funds Capital project funds account for the acquisition of fixed assets or construction of major facilities not financed by proprietary or trust funds. These are multiyear funds and projects are approved in the Capital Improvement Plan submitted to Knox County Commission. General Purpose School Fund This fund is used to account for general operations of the Board. Major funding is provided through local tax levies and state education funds. Revenue collections for the first seven months of fiscal year 2017 are $247,082,232 vs. expenses of $212,405,927. The Basic Education Funding from the State is paid monthly and we have only received six months. These results are consistent with our expectations for this time of the year. v

7 GENERAL FUND The General Fund is used to account for resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund. The General Fund accounts for normal recurring activities of the County (i.e. public safety, recreation, health and welfare, general government, etc.) These activities are funded primarily by property taxes on individuals and businesses.

8 General Fund Revenues Local Taxes: County Property Taxes $ 119,012,000 $ - $ 119,012,000 $ 67,744,520 $ (51,267,480) 56.92% County Local Option Taxes 15,854,000 26,561 15,880,561 4,709,931 (11,170,630) 29.66% Wheel Taxes 525, , ,420 (254,580) 51.51% Total Local Taxes 135,391,000 26, ,417,561 72,724,871 (62,692,690) 53.70% Licenses and Permits: Licenses 3,150,000-3,150, ,499 (2,834,501) 10.02% Permits 1,542,750-1,542, ,987 (617,763) 59.96% Total Licenses and Permits 4,692,750-4,692,750 1,240,486 (3,452,264) 26.43% Fines, Forfeitures and Penalties: County Clerk 5,000-5,000 12,350 7, % Circuit Court (79) 47.33% Criminal Court 791, , ,690 (447,560) 43.44% Juvenile Court 1,031,700-1,031, ,967 (557,733) 45.94% Other Fines, Forfeitures & Penalties 78,000 8,656 86, ,920 18, % Total Fines, Forfeitures and Penalties 1,906,100 8,656 1,914, ,998 (979,758) 48.83% Charges for Current Services: 6,666,200 4,050 6,670,250 3,952,900 (2,717,350) 59.26% Other Local Revenues: 4,277,738 2,281 4,280,019 3,286,367 (993,652) 76.78% State of Tennessee: Prisoner Board 2,020,000-2,020,000 52,910 (1,967,090) 2.62% Other State Revenues 8,140,980 52,101 8,193,081 2,639,163 (5,553,918) 32.21% Total State of Tennessee 10,160,980 52,101 10,213,081 2,692,073 (7,521,008) 26.36% Federal Government: Prisoner Board - Federal 1,199,000-1,199, ,215 (686,785) 42.72% Total Federal Government 1,199,000-1,199, ,215 (686,785) 42.72% Other Governments and Citizen Groups: Other Governments 115, ,000 3,769 (111,231) 3.28% Citizen Groups ,890 25,890 N/A CAC Debt Payment 165, ,971 - (165,971) 0.00% Total Other Governments and Citizen Groups 280, ,971 29,659 (251,312) 10.56% Total Revenues 164,574,739 93, ,668,388 85,373,569 (79,294,819) 51.85% Expenditures Current: General Government: Finance and Administration: County Commission Personal Services 344, , , , % Employee Benefits 167, ,426 89,765 77, % Contracted Services 47,225-47,225 28,555 18, % Supplies and Materials 6, ,568 2,109 4, % Other Charges 22,250-22,250 22, % Commission Discretionary Other Charges 55,000-55,000 16,350 38, % 1 continued

9 General Fund Internal Audit Personal Services 307, , , , % Employee Benefits 98,664-98,664 46,302 52, % Contracted Services 26,770-26,770 6,946 19, % Supplies and Materials 10,255-10,255 2,329 7, % Other Charges % Audit Committee Personal Services 5,760-5,760-5, % Employee Benefits % Contracted Services (519) N/A Ethics Committee Contracted Services % Supplies and Materials % Codes Commission Contracted Services 9,000-9, , % County Clerk Contracted Services 523, , , , % Supplies and Materials 91,166-91,166 43,880 47, % Other Charges % Capital Outlay - 2,448 2,448 1, % Election Commission Personal Services 1,552,814-1,552,814 1,068, , % Employee Benefits 216, , ,080 53, % Contracted Services 414, , , , % Supplies and Materials 30, ,889 49,189 (18,300) % Other Charges 2,592-2,592 2, % Capital Outlay ,916 (182,916) N/A Law Department Personal Services 1,526,556-1,526, , , % Employee Benefits 371, , , , % Contracted Services 115, ,805 37,507 78, % Supplies and Materials 34,750-34,750 12,810 21, % Other Charges % County Mayor Personal Services 619, , , , % Employee Benefits 143, ,404 79,315 64, % Contracted Services 41,700-41,700 31,452 10, % Supplies and Materials 12,000-12,000 1,656 10, % Other Charges 3,759-3,759 1,159 2, % ADA, FMLA & Title VI Office Personal Services 62,039-62,039 35,056 26, % Employee Benefits 15,490-15,490 8,731 6, % Contracted Services 13,700-13,700 5,566 8, % Supplies and Materials 2,050-2, , % Other Charges % Family Justice Center Supplies and Materials - 26,561 26,561 26, % Behavioral Health Urgent Care Supplies and Materials 200, , , % Human Resources Department Personal Services 550, , , , % Employee Benefits 182, , ,278 75, % Contracted Services 48,870-48,870 29,957 18, % Supplies and Materials 5,750-5, , % Other Charges 3,264-3,264 3, % Mailroom-Operating Contracted Services (523) N/A Neighborhoods & Community Development Personal Services 182, ,145 60, , % Employee Benefits 52,011-52,011 16,060 35, % 2 continued

10 General Fund Contracted Services 12,500-12,500 4,148 8, % Supplies and Materials 1,750-1,750 1,785 (35) % Other Charges 10,363-10,363 10, % Finance Department Personal Services 1,612,263-1,612, , , % Employee Benefits 458, , , , % Contracted Services 93, ,294 41,680 51, % Supplies and Materials 37,150 1,939 39,089 23,336 15, % Other Charges 1,149-1, % Capital Outlay ,159 (3,409) % Purchasing Department Personal Services 603, , , , % Employee Benefits 202, , ,955 97, % Contracted Services 39,450-39,450 11,673 27, % Supplies and Materials 15,100-15,100 5,487 9, % Other Charges 5,097-5,097 5, % Real Property Maintenance Division Personal Services 342, , , , % Employee Benefits 92,367-92,367 58,594 33, % Contracted Services 70, ,350 19,139 51, % Supplies and Materials 6,000-6,000 1,815 4, % Other Charges % Property Management Personal Services 148, ,560 75,719 72, % Employee Benefits 65,989-65,989 26,401 39, % Contracted Services 17,900-17,900 1,749 16, % Supplies and Materials 8,000-8,000 1,011 6, % Other Charges % Inoperable Car Lot Contracted Services 6,000-6,000 1,318 4, % Supplies and Materials 2,000-2, , % County Buildings Maintenance Personal Services 413,545 3, , , , % Employee Benefits 128, ,407 73,719 54, % Contracted Services 14,575-14,575 5,496 9, % Supplies and Materials 30,900-30,900 23,509 7, % Other Charges 57,434-57,434 57, % E-Government Purchasing Personal Services 108, ,278 60,932 47, % Employee Benefits 35,473-35,473 19,922 15, % Animal Welfare Other Charges 723, , , % Planning Contracted Services 700, , , , % Geographic Information Systems Other Charges 393, , , % Codes Administration Personal Services 1,085,130-1,085, , , % Employee Benefits 334, , , , % Contracted Services 68,700-68,700 29,039 39, % Supplies and Materials 41,500-41,500 18,539 22, % Other Charges 93,145-93,145 93, % Information Technology Personal Services 3,057,355-3,057,355 1,538,486 1,518, % Employee Benefits 848, , , , % Contracted Services 1,321,450 62,846 1,384, , , % Supplies and Materials 39,800-39,800 16,885 22, % Other Charges 6,282-6,282 5, % Records Management Personal Services 263, , , , % 3 continued

11 General Fund Employee Benefits 119, ,101 67,876 51, % Contracted Services 13,000-13,000 7,735 5, % Supplies and Materials 6,100-6,100 1,374 4, % Other Charges 3,264-3,264 3, % Sheriff's Merit System Personal Services 173, ,451 97,556 75, % Employee Benefits 50,064-50,064 31,125 18, % Contracted Services 15,750-15,750 8,670 7, % Supplies and Materials 7,000-7,000 4,898 2, % Property Assessor Personal Services 2,132,895-2,132,895 1,134, , % Employee Benefits 738,807 4, , , , % Contracted Services 862,358 31, , , , % Supplies and Materials 54,000 5,000 59,000 29,873 29, % Other Charges 4,609-4,609 4,784 (175) % Equalization Board Personal Services 20,806-20,806 10,014 10, % Employee Benefits 1,591-1, % Contracted Services 2,100-2, , % Supplies and Materials % Register of Deeds Contracted Services 59,400-59,400 26,882 32, % Supplies and Materials 10,250-10,250 5,579 4, % Other Charges 3,665-3,665 3, % Register of Deeds-Data Processing Fees Employee Benefits 4,000-4,000-4, % Contracted Services 64,633-64,633 33,243 31, % Supplies and Materials 81,367-81,367 7,099 74, % County Trustee's Office Contracted Services 692, , , , % Supplies and Materials 100, ,621 41,576 59, % Other Charges 14,657-14,657 26,204 (11,547) % Payments to Component Units 5,603,874-5,603,874 5,603, % Total Finance and Administration 32,582, ,661 32,722,223 20,754,784 11,967, % Administration of Justice: Attorney General Personal Services 2,084,091-2,084,091 1,188, , % Employee Benefits 807, , , , % Contracted Services 125, ,215 71,715 54, % Supplies and Materials 65,000-65,000 22,416 42, % Other Charges (287) % Bad Check Unit Personal Services (649) N/A Employee Benefits (51) N/A Attorney General Forfeitures Contracted Services ,775 (8,775) N/A Circuit Court Clerk Contracted Services 78,000-78,000 41,199 36, % Supplies and Materials 9,300 20,069 29,369 2,561 26, % Other Charges 1,203-1,203 1, % Capital Outlay - 18,634 18,634 1,540 17, % General Sessions Court Clerk - Civil Contracted Services 43,100-43,100 5,785 37, % Supplies and Materials 9,000 35,000 44,000 2,055 41, % Other Charges % IV-D Child Support - Clerk Personal Services 577, , , , % 4 continued

12 General Fund Employee Benefits 222, , , , % Contracted Services 40, ,910 14,286 26, % Supplies and Materials 7,400 15,000 22,400 2,852 19, % Other Charges 3,252-3,252 3, % Probate Court Contracted Services 38, ,190 15,149 24, % Supplies and Materials 7,500-7,500 1,699 5, % Other Charges % Chancery Court Contracted Services 66,900-66,900 26,454 40, % Supplies and Materials 18,220-18,220 8,811 9, % Other Charges 1,049-1,049 1,349 (300) % CR/4th Circuit Court Clerk Administration Contracted Services 18,524-18,524 15,544 2, % Supplies and Materials 42,200 24,000 66,200 52,991 13, % 4th Circuit Court Clerk Contracted Services 51,500 9,339 60,839 27,073 33, % Supplies and Materials 10,750 3,000 13,750 9,769 3, % Other Charges 1,203-1,203 1, % Criminal Court Clerk Contracted Services 75,250-75,250 26,445 48, % Supplies and Materials 18,800 9,452 28,252 14,094 14, % Other Charges 19,172-19,172 19, % Capital Outlay - 53,202 53,202 53, % General Sessions Court Clerk - Criminal Contracted Services 85,000-85,000 34,217 50, % Supplies and Materials 15,550 8,757 24,307 20,974 3, % Other Charges 18,309-18,309 18, % Court Technology Upgrade Supplies and Materials (14,303) 14,303 N/A Circuit Court Judges Contracted Services 7,525-7,525 1,778 5, % Supplies and Materials 5,550-5, , % Other Charges % 4th Circuit Court Judges Contracted Services 7, ,641 1,539 6, % Supplies and Materials 3,500-3, , % Other Charges % Criminal Court Judges Contracted Services 5,740-5,740 3,507 2, % Supplies and Materials 3,650-3,650 2, % Other Charges 100, ,649 46,394 54, % General Sessions Court Judges Personal Services 1,498,452-1,498, , , % Employee Benefits 336, , , , % Contracted Services 33, ,240 7,372 25, % Supplies and Materials 14,400-14,400 10,283 4, % Other Charges (79) % Jury Commission Personal Services 173, ,147 87,270 85, % Employee Benefits 19,770-19,770 11,091 8, % Contracted Services 11,800-11,800 2,876 8, % Supplies and Materials 3,250-3, , % Other Charges % Juvenile Court Personal Services 2,132,597-2,132,597 1,162, , % Employee Benefits 734, , , , % Contracted Services 362,410 52, , , , % Supplies and Materials 17,900-17,900 6,820 11, % Other Charges 100, ,596 98,805 1, % 5 continued

13 General Fund Capital Outlay - 11,597 11,597 11, % IV-D Referee Program Personal Services 306, , , , % Employee Benefits 77,616-77,616 44,838 32, % Contracted Services 13,750-13,750 4,067 9, % Supplies and Materials 1,200-1, % Other Charges 1,832-1,832 1, % Juvenile Court Clerk Personal Services 445, , , , % Employee Benefits 157, ,762 73,555 84, % Contracted Services 54,750-54,750 14,973 39, % Supplies and Materials 11,750-11,750 4,751 6, % Other Charges % Juvenile Service Center Personal Services 2,063,533-2,063,533 1,194, , % Employee Benefits 858, , , , % Contracted Services 114, ,421 69,637 44, % Supplies and Materials 157,000 6, ,203 87,902 75, % Other Charges 58,566-58,566 58, % Juvenile Service Center Donations Supplies and Materials (858) N/A Probation/Pre-trial Release Personal Services 508, , , , % Employee Benefits 215, ,502 97, , % Contracted Services 16,350-16,350 4,932 11, % Supplies and Materials 10,000-10,000 6,124 3, % Other Charges 1,832-1,832 1, % Cost in Cases Charged Other Charges 475, , , , % Public Defender Personal Services 1,300,580-1,300, , , % Employee Benefits 385, , , , % Contracted Services 198, , ,396 94, % Supplies and Materials 123,195 5, ,821 55,295 73, % Other Charges (217,728) - (217,728) 2,247 (219,975) -1.03% Court Officers Contracted Services 13,020-13,020 6,594 6, % Supplies and Materials 14,000-14,000 7,634 6, % Other Charges 3,494-3,494 3, % Total Administration of Justice 17,510, ,542 17,785,296 9,800,136 7,985, % Public Safety: Emergency Management Contracted Services 75,000-75,000-75, % Other Charges 3,183-3,183 3, % Community Mediation Center Contracted Services 170, ,000 67, , % Fire Prevention Bureau Personal Services 463, , , , % Employee Benefits 146, ,258 79,007 67, % Contracted Services 103, ,876 44,910 58, % Supplies and Materials 51,450-51,450 19,057 32, % Other Charges 1,317-1, % Sheriff's Administration Contracted Services 184, ,230 69, , % Supplies and Materials 257, , ,979 56, % Other Charges 1,450,000-1,450,000 1,450, % Records and Communication Contracted Services 82,300 7,417 89,717 51,591 38, % 6 continued

14 General Fund Supplies and Materials 30,100-30,100 10,524 19, % Training Contracted Services 53, ,321 19,102 34, % Supplies and Materials 203,750 4, ,552 62, , % Other Charges 13,000-13,000 13, % Planning and Development Contracted Services 5,770-5,770 2,027 3, % Supplies and Materials 4,000-4, , % Stop Violence Against Women Contracted Services 28,350-28,350 12,782 15, % Supplies and Materials 16,150-16,150 11,755 4, % Patrol & Cops Universal Personal Services 43,354,462-43,354,462 24,509,228 18,845, % Employee Benefits 17,654,081-17,654,081 9,478,781 8,175, % Contracted Services 861,250 11, , , , % Supplies and Materials 1,282, ,489 1,512, , , % Other Charges 30,297-30,297 22,683 7, % Warrants Contracted Services 160, ,750 83,210 77, % Supplies and Materials 96,750-96,750 35,946 60, % Detectives Contracted Services 161, ,200 63,256 97, % Supplies and Materials 114, ,500 42,753 71, % Forensic Services Contracted Services 45,350-45,350 15,297 30, % Supplies and Materials 39,600-39,600 15,009 24, % Juvenile Division Contracted Services 16,900-16,900 9,650 7, % Supplies and Materials 14,400-14,400 4,808 9, % Special Teams Contracted Services 19,300-19,300 4,557 14, % Supplies and Materials 20,600-20,600 6,897 13, % Senior Citizen Awareness Contracted Services % Narcotics Division Contracted Services 248, , , , % Supplies and Materials 198, , ,909 72, % Other Charges 16,500-16,500 16, % VICE Contracted Services - 27,651 27,651 5,000 22, % Internal Affairs Contracted Services 8,750-8,750 5,920 2, % Supplies and Materials 6,500-6,500 1,886 4, % Organized Retail Crime Contracted Services % Supplies and Materials % Special Services Contracted Services 63,350-63,350 21,474 41, % Supplies and Materials 47,000-47,000 25,756 21, % Life Skills Program Supplies and Materials - 8,267 8,267-8, % Teen Academy - Sheriff Contracted Services - 10,002 10, , % Sexual Offender Registry Contracted Services - 2,000 2,000 1, % Supplies and Materials - 4,050 4,050-4, % Interest Earned - Inmates Supplies and Materials - 2,281 2,281-2, % Donations/Sheriff-Target Supplies and Materials (931) N/A 7 continued

15 General Fund Honor Guard Golf Tournament Supplies and Materials - 5,000 5, , % Auxiliary Services Personal Services 301, , , , % Employee Benefits 41,318-41,318 21,332 19, % Contracted Services 9,500-9,500 2,881 6, % Supplies and Materials 13,250-13,250 4,430 8, % Correctional Facilities Contracted Services 1,175, ,175, , , % Supplies and Materials 4,564,500 49,685 4,614,185 2,305,989 2,308, % Other Charges 2,512,400-2,512,400 2,510,807 1, % Helen McNabb Interchange Contracted Services - 52,101 52,101 52, % Jail Commissary Personal Services 219, , ,624 98, % Employee Benefits 74,211-74,211 48,625 25, % Contracted Services 20,000-20,000 3,200 16, % Supplies and Materials 432,000 1, , , , % Other Charges 93,000-93,000 49,183 43, % Medical Examiner Operating Personal Services 2,202,089-2,202,089 1,234, , % Employee Benefits 526, , , , % Contracted Services 502,100 5, , , , % Supplies and Materials 74,500-74,500 51,438 23, % Other Charges 127, , ,274 4, % Sheriff's K-9 Donations Supplies and Materials - 9,657 9,657 3,498 6, % Animal Control Contracted Services 26,520-26,520 19,484 7, % Supplies and Materials 42,500-42,500 14,280 28, % Juvenile Court Officers Contracted Services 11,080-11,080 1,499 9, % Supplies and Materials 21,750-21,750 13,422 8, % Payments to Component Units 326, , , % Total Public Safety 81,119, ,375 81,553,365 46,564,754 34,988, % Public Health and Welfare: Indigent Assistance Contracted Services 220, , , , % John Tarleton Home Contracted Services 848, , , , % Support Services Personal Services 1,350,221 4,950 1,355, , , % Employee Benefits 533, , , , % Contracted Services 472,515 5, , , , % Supplies and Materials 262, ,000 94, , % Other Charges 172, , ,039 68, % Capital Outlay - 135, , , % Preventive Health Service Personal Services 1,558,074 31,359 1,589, , , % Employee Benefits 533, , , , % Contracted Services 144, ,600 52,637 91, % Supplies and Materials 822, ,000 7, , % Dental Services Personal Services 862, , , , % Employee Benefits 269, , , , % Contracted Services 23,800-23,800 10,681 13, % Supplies and Materials 56,300-56,300 28,341 27, % 8 continued

16 General Fund Emergency Medical Services Personal Services 48,859-48,859 27,436 21, % Employee Benefits 12,052-12,052 6,818 5, % Contracted Services 13, ,900 2,893 11, % Other Charges 395, , , , , % Food & Restaurant Inspection Personal Services 669, , , , % Employee Benefits 218, , ,250 99, % Contracted Services 22,300-22,300 5,790 16, % Supplies and Materials 16,500-16,500 9,663 6, % Health Administration Personal Services 837, , , , % Employee Benefits 267, , , , % Contracted Services 53, ,265 6,951 47, % Supplies and Materials 7,050-7,050 1,122 5, % Community Development & Planning Personal Services 668, , , , % Employee Benefits 196, ,165 90, , % Contracted Services 10,650-10,650 1,379 9, % Supplies and Materials 5,400-5,400 1,332 4, % Indigent Medical Care Contracted Services 3,950,000-3,950,000 1,832,639 2,117, % Pharmacy Personal Services 34,844-34,844 19,785 15, % Employee Benefits 18,566-18,566 10,342 8, % Contracted Services 9,900-9, , % Supplies and Materials 302, , ,201 (415,201) % Primary Care Contracted Services 285, , , , % Rabies & Animal Control Personal Services 9,110-9,110-9, % Employee Benefits % School Health Program Personal Services 40,850-40,850 23,114 17, % Employee Benefits 20,399-20,399 11,504 8, % Contracted Services 430, , , , % Social Services Personal Services 292,268 (36,309) 255, , , % Employee Benefits 83,813-83,813 28,978 54, % Contracted Services 6,750-6,750 3,768 2, % Supplies and Materials % Ground Water Services Personal Services 303, , , , % Employee Benefits 158, ,610 79,698 78, % Contracted Services 42,150-42,150 11,316 30, % Supplies and Materials 9,400-9,400 4,517 4, % Vector Control Services Contracted Services 3,950-3,950 1,097 2, % Supplies and Materials 4,500-4,500 4, % Disease Surveillance and Investigation Personal Services 401, , , , % Employee Benefits 120, ,293 65,961 54, % Contracted Services 113,500 (35,000) 78,500 7,412 71, % Supplies and Materials 32,000-32,000-32, % Other Charges 23,000-23,000 5,035 17, % Vital Records Personal Services 149, ,980 82,334 67, % Employee Benefits 55,574-55,574 30,935 24, % Contracted Services 68,000-68,000 41,446 26, % Supplies and Materials % 9 continued

17 General Fund Women's Health Services Personal Services 172, ,455 97,279 75, % Employee Benefits 53,079-53,079 29,970 23, % Contracted Services 8,500-8,500 3,670 4, % Supplies and Materials 7,500-7,500 2,092 5, % Community Health Services Personal Services 422, , , , % Employee Benefits 134, ,909 76,617 58, % Contracted Services 17,440 35,000 52,440 5,900 46, % Supplies and Materials 6, , , % Car Seat Program Contracted Services - 4,347 4,347 1,197 3, % Supplies and Materials 20,000-20,000 2,896 17, % Community Action Committee Contracted Services 1,567,419-1,567, , , % Other Charges 220, , , , % Dirty Lot Ordinance Personal Services 209, , ,057 85, % Employee Benefits 99,255-99,255 58,077 41, % Contracted Services 10,250-10, , % Supplies and Materials 8,250-8, , % Other Charges 1,203-1,203 1, % Payments to Component Units 256, , ,628 90, % Total Public Health and Welfare 21,757, ,939 22,179,313 11,817,518 10,361, % Social and Cultural Services: Maintenance and Park Patrol Personal Services 1,588,866 (6,946) 1,581, , , % Employee Benefits 608, , , , % Contracted Services 250,950 2, , ,727 80, % Supplies and Materials 289, , ,678 44, % Other Charges 343, , , % Recreation Administration Personal Services 522,916 3, , , , % Employee Benefits 134, ,665 76,597 58, % Contracted Services 267, , , , % Supplies and Materials 34,250-34,250 13,932 20, % Other Charges 39,820-39,820 39, % Trial Sponsor Program Contracted Services % Tree/Bench Program Contracted Services - 13,957 13,957 3,007 10, % Park Improvements Amusement Tax Contracted Services 20,000 15,000 35,000 38,753 (3,753) % Supplies and Materials 130,000 20, ,000 35, , % Capital Outlay - 252, , , , % Community Outreach Personal Services 76,448-76,448 42,928 33, % Employee Benefits 11,848-11,848 7,548 4, % Constituent Services Personal Services 120, ,753 42,865 77, % Employee Benefits 37,585-37,585 10,346 27, % Contracted Services - 13,900 13,900 2,452 11, % Supplies and Materials ,927 (1,927) N/A Senior Center & Volunteer Services Personal Services 93,142-93,142 42,662 50, % Employee Benefits 19,989-19,989 10,579 9, % Contracted Services 3,700-3,700 2, % 10 continued

18 General Fund Supplies and Materials 1,050-1, % Other Charges % Senior Picnic Contracted Services ,859 (7,859) N/A Supplies and Materials - 2,133 2,133 12,789 (10,656) % Frank Strang Senior Center Personal Services 64,037-64,037 47,855 16, % Employee Benefits 15,836-15,836 9,378 6, % Contracted Services 9,200-9,200 2,788 6, % Supplies and Materials 3,100-3, , % Other Charges % Senior Center-South Knox Personal Services 63,875-63,875 35,869 28, % Employee Benefits 15,879-15,879 8,917 6, % Contracted Services 6,300-6,300 1,981 4, % Supplies and Materials 2,150-2, , % Other Charges % Halls Senior Center Personal Services 58,358-58,358 32,770 25, % Employee Benefits 34,772-34,772 19,586 15, % Contracted Services 8,050-8,050 2,123 5, % Supplies and Materials 6, , , % Other Charges % Corryton Senior Center Personal Services 51,921-51,921 29,156 22, % Employee Benefits 14,026-14,026 8,819 5, % Contracted Services 5,800-5,800 1,882 3, % Supplies and Materials 3,300-3,300 1,019 2, % Other Charges % Senior Center-Carter Personal Services 57,687-57,687 32,394 25, % Employee Benefits 27,415-27,415 17,374 10, % Contracted Services 5,050-5,050 1,865 3, % Supplies and Materials 3,300-3, , % Other Charges % Karns Center-Carter Personal Services 57,687-57,687 32,394 25, % Employee Benefits 15,566-15,566 9,016 6, % Contracted Services 10,900-10,900 2,960 7, % Supplies and Materials 3, ,167 1,411 1, % Other Charges ,066 (2,817) % Total Social and Cultural Services 5,144, ,852 5,461,057 3,182,182 2,278, % Agricultural and Natural Resources: Agricultural Extension Services Personal Services 288, ,302 75, , % Employee Benefits 91,642-91,642 24,398 67, % Contracted Services 23,200-23,200 10,902 12, % Supplies and Materials 6,500-6,500 1,629 4, % New Harvest Farmer's Market Contracted Services ,920 (1,920) N/A Soil Conservation District Personal Services 79,520-79,520 44,654 34, % Employee Benefits 10,922-10,922 6,132 4, % Contracted Services 10,000-10,000 3,771 6, % Supplies and Materials 3,550-3,550 1,095 2, % Other Charges % Total Agricultural and Natural Resources: 514, , , , % 11 continued

19 General Fund Other General Government: Economic and Community Development Grants Miscellaneous Entities 1,021, ,738 1,254, , , % Veteran's Services Personal Services 79,845-79,845 44,836 35, % Employee Benefits 24,883-24,883 13,976 10, % Contracted Services 8,800-8,800 2,912 5, % Supplies and Materials 1,400-1,400 1, % Other Charges % Property and Liability Insurance Other Charges 38,936-38,936 35,358 3, % Payments to Cities Contracted Services 155, ,000 41, , % Official's Expense Contracted Services 5,000-5,000-5, % Equipment Capital Outlay - 162, ,000 17, , % Audit Services Contracted Services 350, , ,061 88, % Miscellaneous Personal Services (150,000) 1,000, , ,664 (122,664) % Employee Benefits (250,000) - (250,000) 161,538 (411,538) % Contracted Services 155,000 19, , ,207 54, % Supplies and Materials ,245 (29,245) N/A Other Charges 370, , , , , % PBA Management & Operations Other Charges 6,900,000-6,900,000 6,900, % Trustee's Commission Other Charges 2,675,000-2,675,000 1,406,290 1,268, % Employee Benefits Employee Benefits 825, , ,745 94, % Employee Benefits - MERP County Match Employee Benefits 150, ,000 58,021 91, % Payments to Component Units 665, , , , % Total Other General Government 13,026,554 1,796,036 14,822,590 12,555,420 2,267, % Total Expenditures 171,655,724 3,382, ,038, ,845,638 70,192, % Excess (Deficiency) of Revenues Over (Under) Expenditures (7,080,985) (3,288,756) (10,369,741) (19,472,069) (9,102,328) % Other Financing Sources (Uses) Operating Transfers In - Other Funds 8,185,000-8,185,000 1,891,653 (6,293,347) 23.11% Operating Transfers Out - Other Funds (4,515,267) (70,000) (4,585,267) (1,354,576) 3,230, % Total Other Financing Sources (Uses) 3,669,733 (70,000) 3,599, ,077 (3,062,656) 14.92% Net Change in Fund Balances $ (3,411,252) $ (3,358,756) $ (6,770,008) $ (18,934,992) $ (12,164,984) % 12

20 SPECIAL REVENUE FUNDS Special revenue funds are used to account for revenues that are legally restricted to expenditures for particular purposes. Governmental Library Fund: This fund accounts for the operation of the law library which is available to the public, but used primarily by attorneys practicing in the courts. User fees are charged by the Governmental Library. Public Library Fund: This fund accounts for the operation of the County-wide public library system. Solid Waste Fund: All solid waste and recycling activities are accounted for within this fund. Air Quality Fund: This fund accounts for air pollution control activity. Hotel/Motel Tax Fund: This fund accounts for the collection and use of the amusement tax to promote tourism and related economic activity in the County. Engineering and Public Works Fund: This fund accounts for the County's share of the state gasoline and motor fuel taxes restricted for maintaining non-state roads within the County.

21 Governmental Library Special Revenue Fund Revenues Local Taxes: County Local Option Taxes $ 59,800 $ - $ 59,800 $ 28,683 $ (31,117) 47.96% Charges for Current Services: Fees 4,750-4,750 3,955 (795) 83.26% Other Local Revenue and Citizens Groups: Recurring Items (249) 44.67% Other Governments: City of Knoxville 30,000-30,000 - (30,000) 0.00% Total Revenues 95,000-95,000 32,839 (62,161) 34.57% Expenditures Current: General Government: Social and Cultural Services: Governmental Law Library Personal Services 26,369-26,369 12,761 13, % Employee Benefits 3,100-3,100 1,740 1, % Contracted Services 8, ,759 2,501 6, % Supplies & Materials 71,000-71,000 33,466 37, % Other Charges ,196 (315) % Total Social and Cultural Services 110, ,109 51,664 58, % Excess (Deficiency) of Revenues Over (Under) Expenditures (15,000) (109) (15,109) (18,825) (3,716) % Other Financing Sources Operating Transfers In - Other Funds 15,000-15,000 - (15,000) 0.00% Net Change in Fund Balances $ - $ (109) $ (109) $ (18,825) $ (18,716) N/A 13

22 Public Library Special Revenue Fund Revenues Local Taxes: Wheel Tax $ 11,000,000 $ - $ 11,000,000 $ 5,594,021 $ (5,405,979) 50.85% Charges for Current Services: Fees 310, , ,311 (153,689) 50.42% Other Local Revenues: Other Local Revenue 132,000 33, , ,186 (3,388) 97.95% Other Governments and Citizens Groups: Federal Grant 6,400-6,400 6, % State of Tennessee 45,500-45,500 45, % Rothrock Estate ,030 19,030 N/A Total Other Governments and Citizen Groups 51,900-51,900 70,930 19, % Total Revenues 11,493,900 33,574 11,527,474 5,983,448 (5,544,026) 51.91% Expenditures Current: General Government: Social and Cultural Services: Public Library Personal Services 6,805,206 82,000 6,887,206 3,854,989 3,032, % Employee Benefits 2,155,060-2,155,060 1,226, , % Contracted Services 722,970 12, , , , % Supplies & Materials 1,766,200-1,766,200 1,070, , % Other Charges 201, , ,086 81, % Capital Outlay - 80,210 80,210 27,500 52, % Public Library Maintenance Personal Services 188, , ,736 82, % Employee Benefits 75,677-75,677 42,616 33, % Contracted Services 585,050 35, , , , % Supplies & Materials 53,500-53,500 21,920 31, % Capital Outlay 725, , , % State General Library Supplies & Materials 51,900-51,900 51, % Rothrock Estate Supplies & Materials - 72,620 72,620-72, % Total Social and Cultural Services 13,330, ,044 13,613,731 8,087,210 5,526, % Excess (Deficiency) of Revenues Over (Under) Expenditures (1,836,787) (249,470) (2,086,257) (2,103,762) (17,505) % Other Financing Sources (Uses) Operating Transfers In - Other Funds 1,750,000-1,750,000 - (1,750,000) 0.00% Net Change in Fund Balances $ (86,787) $ (249,470) $ (336,257) $ (2,103,762) $ (1,767,505) % 14

23 Solid Waste Special Revenue Fund Revenues Local Taxes: County Property Taxes $ 2,500,000 $ - $ 2,500,000 $ 1,250,000 $ (1,250,000) 50.00% Fines 55,000-55,000 15,928 (39,072) 28.96% Other Local Revenues 350, , ,311 (51,689) 85.23% State of Tennessee 474, , ,432 (362,131) 23.69% Total Revenues 3,379,563-3,379,563 1,676,671 (1,702,892) 49.61% Expenditures Current: General Government: Public Health and Welfare Solid Waste Administration Personal Services 174,244 16, , ,945 84, % Employee Benefits 51,371-51,371 30,103 21, % Contracted Services 8, ,135 4,921 4, % Supplies & Materials 4,030-4,030 5,258 (1,228) % Other Charges 204, , ,784 23, % Convenience Centers Personal Services 491, , , , % Employee Benefits 264, , , , % Contracted Services 1,944,820-1,944,820 1,062, , % Supplies & Materials 50,750-50,750 15,950 34, % Other Charges 72,850-72,850 72, % Tire Storage Facility Contracted Services 350, , , , % Litter Grant - County Personal Services 41,589-41,589 11,878 29, % Employee Benefits 19,714-19,714 1,640 18, % Contracted Services 6,250-6,250 3,684 2, % Supplies & Materials 14,000-14,000 7,420 6, % Recycling Program Personal Services 170, ,488 93,584 76, % Employee Benefits 51,354-51,354 30,107 21, % Contracted Services 26,976-26,976 29,955 (2,979) % Supplies & Materials 21,325-21,325 12,088 9, % Other Charges % Household Hazardous Waste Contracted Services 84,242-84,242 50,431 33, % Total Public Health and Welfare 4,053,443 16,163 4,069,606 2,282,591 1,787, % Excess (Deficiency) of Revenues Over (Under) Expenditures (673,880) (16,163) (690,043) (605,920) 84, % Other Financing Sources (Uses) Transfers from Other Funds 575, ,000 - (575,000) 0.00% Net Change in Fund Balances $ (98,880) $ (16,163) $ (115,043) $ (605,920) $ (490,877) % 15

24 Air Quality Special Revenue Fund Revenues Charges for Current Services: Fees $ 160,000 $ - $ 160,000 $ 98,556 $ (61,444) 61.60% Federal Government: EPA Grant FY , , , , % Total Revenues 160, , , ,050 46, % Expenditures Current: General Government: Finance and Administration Clean Air Section 103 PM /09 Personal Services - 8,586 8,586 28,760 (20,174) % Employee Benefits - 7,447 7,447 11,840 (4,393) % Contracted Services - 25,143 25,143 20,595 4, % Supplies & Materials - 17,174 17,174 7,076 10, % Air Pollution FY 10 Personal Services - 160, , ,560 (44,560) % Employee Benefits - 80,000 80,000 76,568 3, % Contracted Services - 82,444 82,444 26,694 55, % Supplies & Materials - 77,677 77,677 37,488 40, % Permit Fee Personal Services ,977 (103,977) N/A Employee Benefits ,569 (37,569) N/A Contracted Services 145, ,334 1, , % Supplies & Materials (422) N/A Other Charges 14,666-14,666 14, % Air Pollution Title V Personal Services ,070 (32,070) N/A Employee Benefits ,144 (11,144) N/A Total Finance and Administration 160, , , ,441 4, % Net Change in Fund Balances $ - $ (343,155) $ (343,155) $ (292,391) $ 50, % Note: The Air Quality Special Revenue Fund is included with other activities funded by grant and contract revenues within the State and Federal Grants Fund, included in the Knox County primary government activities, as reported in the Comprehensive Annual Financial Report. Budgets for those other activities are adopted throughout the fiscal year when the related grants are received and adopted by County Commission. As an original budget is, therefore, not adopted by Commission during the budget process, budgets for such activities are not included in this report. 16

25 Hotel/Motel Tax Special Revenue Fund Revenues Local Taxes: County Local Option Taxes $ 7,200,000 $ - $ 7,200,000 $ 3,745,496 $ (3,454,504) 52.02% Total Revenues 7,200,000-7,200,000 3,745,496 (3,454,504) 52.02% Expenditures Current: General Government: Other General Government: Payments to the City of Knoxville 2,220,000-2,220, ,804 1,849, % Women's Basketball of Fame 150, , ,000 50, % Trustee Commission 72,000-72,000 14,369 57, % Tourism and Sports Development Corp. 2,880,000 30,000 2,910,000 1,710,000 1,200, % Contributions to agencies 1,278,000 1,148,429 2,426, ,149 1,875, % Total Other General Government: 6,600,000 1,178,429 7,778,429 2,746,322 5,032, % Excess (Deficiency) of Revenues Over (Under) Expenditures 600,000 (1,178,429) (578,429) 999,174 1,577, % Other Financing Sources(Uses) Operating Transfers Out - Other Funds (600,000) - (600,000) - 600, % Net Change in Fund Balances $ - $ (1,178,429) $ (1,178,429) $ 999,174 $ 2,177, % 17

26 Engineering and Public Works Special Revenue Fund Revenues Local Taxes: County Local Option Taxes $ 5,230,946 $ - $ 5,230,946 $ 2,161,888 $ (3,069,058) 41.33% Statutory Local Taxes 2,030,000-2,030, ,888 (1,151,112) 43.29% Total Local Taxes 7,260,946-7,260,946 3,040,776 (4,220,170) 41.88% Other Local Revenues 40,000-40, , , % State of Tennessee: Gasoline Tax 5,075,000-5,075,000 2,137,222 (2,937,778) 42.11% Petroleum Special Tax 311, , ,946 (181,054) 41.78% Total State of Tennessee 5,386,000-5,386,000 2,267,168 (3,118,832) 42.09% Total Revenues 12,686,946-12,686,946 5,460,544 (7,226,402) 43.04% Expenditures Current: Engineering and Public Works: Administration Personal Services 384,833 67, , , , % Employee Benefits 104, ,243 62,626 41, % Contracted Services 23,600-23,600 14,727 8, % Supplies & Materials 4,500-4,500 3,140 1, % Other Charges 149, , , % Construction Services Personal Services 477,810 (6,610) 471, , , % Employee Benefits 181, ,676 96,495 85, % Contracted Services 11,020-11,020 5,629 5, % Supplies & Materials 18,350-18,350 14,558 3, % Stormwater Management-ADM Personal Services 874,466 (52,430) 822, , , % Employee Benefits 280, , , , % Contracted Services 61,213 1,125 62,338 32,529 29, % Supplies & Materials 27,800-27,800 8,529 19, % Other Charges 5,400-5, , % Stormwater Management-Violation Contracted Services (889) N/A Supplies & Materials - 11,917 11,917 4,239 7, % Highway and Bridge Maintenance Personal Services 2,940,524 77,205 3,017,729 1,687,148 1,330, % Employee Benefits 1,206,989-1,206, , , % Contracted Services 1,002,350 28,790 1,031, , , % Supplies & Materials 4,753,506 8,051 4,761,557 1,382,023 3,379, % Other Charges 515, , ,332 (332) % Capital Outlay (350) N/A 18 continued

27 Engineering and Public Works Special Revenue Fund Traffic Control Personal Services 322, , , , % Employee Benefits 145, ,168 82,799 62, % Contracted Services 142, ,764 84,770 57, % Supplies & Materials 136, ,900 41,168 95, % Other Charges 70,000-70,000 70, % Capital Outlay Capital Outlay - 173, ,811 95,331 78, % Engineering Personal Services 154, ,291 88,729 65, % Employee Benefits 39,826-39,826 19,916 19, % Contracted Services 37,550 11,770 49,320 22,524 26, % Supplies & Materials 5,900-5,900 1,245 4, % Other Charges 9,226-9,226 9, % Other Charges Other Charges-Trustee's Commission 125, ,000 22, , % Subdivision Foreclosures Supplies & Materials - 560, ,383 6, , % Total Engineering and Public Works 14,211, ,312 15,093,258 7,224,605 7,868, % Excess (Deficiency) of Revenues Over (Under) Expenditures (1,525,000) (881,312) (2,406,312) (1,764,061) 642, % Other Financing Sources(Uses) Operating Transfers In - Other Funds 2,000,000 26,216 2,026,216 1,026,216 (1,000,000) 50.65% Operating Transfers Out - Other Funds (575,000) - (575,000) (26,934) 548, % Net Change in Fund Balances $ (100,000) $ (855,096) $ (955,096) $ (764,779) $ 190, % 19

28 DEBT SERVICE FUND The Debt Service Fund is used to account for the accumulation of resources for, and related payments of, principal and interest on general long-term debt for the County and for the Knox County Board of Education, a discretely presented component unit.

29 Debt Service Fund Revenues Local Taxes: County Property Taxes $ 53,038,000 $ - $ 53,038,000 $ 32,637,116 $ (20,400,884) 61.54% Interest Earned 2,280,942-2,280, ,521 (1,293,421) 43.29% Payments from Component Units 12,865,715-12,865,715 - (12,865,715) 0.00% Total Revenues 68,184,657-68,184,657 33,624,637 (34,560,020) 49.31% Expenditures Current: Debt Service: Other Charges 1,100,000-1,100, , , % Debt Service 73,400,000-73,400,000 13,277,562 60,122, % Total Debt Service 74,500,000-74,500,000 13,930,588 60,569, % Excess (Deficiency) of Revenues Over (Under) Expenditures (6,315,343) - (6,315,343) 19,694,049 26,009, % Other Financing Sources (Uses) Operating Transfers In - Other Funds 195, ,179 6,342 (188,837) 3.25% Total Other Financial Sources (Uses) 195, ,179 6,342 (188,837) 3.25% Net Change in Fund Balances $ (6,120,164) $ - $ (6,120,164) $ 19,700,391 $ 25,820, % 20

30 DISCRETELY PRESENTED COMPONENT UNIT KNOX COUNTY BOARD OF EDUCATION Knox County Board of Education presented here is: General Purpose School Fund: This fund is used to account for general operations of the Board. Major funding is provided through local tax levies and State education funds

31 Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Revenues Local Taxes: County Property Taxes $ 99,427,000 $ - $ 99,427,000 $ 61,445,668 $ (37,981,332) 61.80% County Local Option Taxes 144,637, ,637,000 59,331,579 (85,305,421) 41.02% Other Local Taxes 1,037,000-1,037, ,464 (613,536) 40.84% Wheel Taxes 1,575,000-1,575, ,595 (762,405) 51.59% Total Local Taxes 246,676, ,676, ,013,306 (124,662,694) 49.46% Licenses and Permits 32,000-32,000 19,276 (12,724) 60.24% Charges for Current Services: Education Charges 175, , ,061 (66,939) 61.75% Other Charges For Services 375, , ,302 (249,698) 33.41% Total Charges/Current Services 550, , ,363 (316,637) 42.43% Other Local Revenues: Recurring Items 325, , ,858 (34,142) 89.49% Nonrecurring Items 1,150,000-1,150,000 1,221,255 71, % Total Other Local Revenues 1,475,000-1,475,000 1,512,113 37, % State of Tennessee: Regular Education Funds 197,279, ,279, ,015,259 (78,263,741) 60.33% Other State Revenues 2,400,000-2,400, ,403 (1,547,597) 35.52% Total State of Tennessee 199,679, ,679, ,867,662 (79,811,338) 60.03% Total Federal Government: 526, , ,955 (212,045) 59.69% Other Government and Citizen Group: Donations ,557 20,557 N/A Payments from Primary Government 3,102,000-3,102,000 3,102, % Total Other Government and Citizen Groups: 3,102,000-3,102,000 3,122,557 20, % Total Revenues 452,040, ,040, ,082,232 (204,957,768) 54.66% Expenditures Current: Education: Instruction: Regular Instruction Personal Services 156,540,858 1,647, ,188,571 69,136,399 89,052, % Employee Benefits 39,443,151 1,131,170 40,574,321 22,653,686 17,920, % Contracted Services (250) N/A Supplies and Materials 883,300 81, , , , % Capital Outlay - 75,000 75,000-75, % 21 continued

32 Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Excellence Thru Literacy Personal Services ,870 (2,870) N/A Employee Benefits (183) N/A Contracted Services 10,874 (10,874) N/A Supplies and Materials 381, , ,170 4, % Other 27,000 (27,000) N/A Math Contracted Services 7,900 (7,900) N/A Supplies and Materials 74,218 (74,218) N/A Other 1,959 (1,959) N/A Reading Personal Services ,257 (3,257) N/A Employee Benefits ,361 (1,361) N/A Contracted Services 12,800 (12,800) N/A Supplies and Materials 26,463-26,463 19,195 7, % Other Charges 4,330 (4,330) N/A Science Contracted Services 13,800 (13,800) N/A Supplies and Materials 35,887 (35,887) N/A Other Charges 1,662 (1,662) N/A Social Studies Contracted Services 2,442 (2,442) N/A Supplies and Materials 31,694 (31,694) N/A Other Charges 1,690 (1,690) N/A Instrumental Music Contracted Services 9,675 (9,675) N/A Supplies and Materials 5,425 (5,425) N/A Other Charges 1,000 (1,000) N/A General School Personal Services 414,928 (414,928) N/A Employee Benefits 56,637 (56,637) N/A Contracted Services 42,500 (42,500) N/A Supplies and Materials 35,500 (35,500) N/A Other Charges 8,019 (8,019) N/A Capital Outlay 20,000 (20,000) N/A Summer School Personal Services 745, , , % Employee Benefits 124, ,424 37,112 87, % Contracted Services 115, ,000 3, , % Supplies and Materials 10,200-10,200-10, % Project Graduation Contracted Services 1,041,742 (1,041,742) N/A Athletics Personal Services 1,150,000 (1,150,000) N/A Employee Benefits 191,935 (191,935) N/A Contracted Services 4,625 (4,625) N/A Supplies and Materials 1,700 (1,700) N/A Other Charges 280,275 (280,275) N/A Driver's Education Contracted Services 76,208 (76,208) N/A Supplies and Materials 24,136 (24,136) N/A Magnet Department Personal Services 24,050 (24,050) N/A Employee Benefits 6,191 (6,191) N/A Contracted Services 55,700 (55,700) N/A Supplies and Materials 3,098 (3,098) N/A Other Charges 6,000 (6,000) N/A 22 continued

33 Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Ell Instruction Personal Services 3,727,750-3,727,750 1,579,769 2,147, % Employee Benefits 959,641 (55) 959, , , % Contracted Services ,212 (3,212) N/A District Stem Contracted Services - 2,641 2,641 2,640 1 N/A Alternative Schools Personal Services 1,679,900 (291,900) 1,388, , , % Employee Benefits 453,393 (69,027) 384, , , % Contracted Services 160 (160) N/A Supplies and Materials 55,239-55,239-55, % Other Charges 9,000 (9,000) N/A Kelly Volunteer Academy Personal Services - 384, , , % Employee Benefits - 99,053 99,053 1,452 97, % Supplies and Materials - 50,406 50,406 6,727 43, % Special Education Program Personal Services 30,417,020 (55,700) 30,361,320 12,592,374 17,768, % Employee Benefits 8,170,096 (14,158) 8,155,938 4,202,104 3,953, % Contracted Services 109, ,400 9,861 99, % Supplies and Materials 412,500 1, , ,952 16, % Career & Technical Education Personal Services 8,622,500 50,000 8,672,500 3,691,894 4,980, % Employee Benefits 2,236,438 (50,122) 2,186,316 1,227, , % Contracted Services 4,478 56,000 60,478 13,530 46, % Supplies and Materials 226, , ,666 3, % Capital Outlay 101, , , % Athletics Personal Services - 1,194,500 1,194, , , % Employee Benefits - 199, , ,848 87, % Contracted Services - 4,000 4,000 4, % Supplies and Materials - 58,435 58,435 31,804 26, % Other Charges - 280, , ,100 (18,200) % Total Instruction 259,141,825 1,141, ,283, ,571, ,712, % Support Services: Attendance Personal Services 1,548,500 12,000 1,560, , , % Employee Benefits 422,259 (12,020) 410, , , % Contracted Services 11,600-11,600 7,045 4, % Supplies and Materials 2,800-2, , % Other Charges 2,200-2, , % Health Services Personal Services 1,734,100 35,300 1,769, , , % Employee Benefits 475,428 9, , , , % Contracted Services 45,950-45,950 15,484 30, % Supplies and Materials 145, , ,715 34, % Other Charges 21,388-21,388 9,964 11, % Other Student Support Personal Services 1,717,150 40,000 1,757, , , % Employee Benefits 507,972 (40,027) 467, , , % Contracted Services 493, ,156 75, , % Supplies and Materials 1,300-1,300-1, % 23 continued

34 Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Transfer Department Personal Services 202, , ,129 85, % Employee Benefits 45,156 (2) 45,154 28,435 16, % Contracted Services 783 (283) % Supplies and Materials % Other Charges % Guidance Personal Services 6,183,100-6,183,100 2,603,075 3,580, % Employee Benefits 1,556,685 (85) 1,556, , , % Contracted Services (20) N/A Supplies and Materials 23,650-23,650 19,950 3, % Other Charges 4,511-4,511 1,818 2, % Math Personal Services - 237, ,500 71, , % Employee Benefits - 51,628 51,628 11,672 39, % Contracted Services - 2,768 2, , % Supplies and Materials - 73,350 73,350 59,829 13, % Other Charges - 7,959 7,959 7, % Choral Music Personal Services - 118, ,850 25,283 93, % Employee Benefits - 25,829 25, , % Contracted Services 6,407 (1,007) 5,400 2,688 2, % Supplies and Materials 4,995 27,850 32,845 29,325 3, % Other Charges 4,600 1,007 5,607 7,505 (1,898) % Physical Education Personal Services - 136, ,500 66,379 70, % Employee Benefits - 30,416 30,416 8,211 22, % Contracted Services 2,540 (2,190) (111) % Supplies and Materials 14,007 29,700 43,707 17,475 26, % Other Charges 2,161 2,189 4,350 7,961 (3,611) % Science Personal Services - 136, ,850 51,659 85, % Employee Benefits - 30,464 30,464 9,284 21, % Contracted Services - 6,800 6, , % Supplies and Materials - 151, ,452 98,027 53, % Other Charges - 8,662 8,662 6,179 2, % Social Studies Personal Services - 101, ,200 3,749 97, % Employee Benefits - 21,244 21, , % Contracted Services % Supplies and Materials - 31,694 31,694 18,784 12, % Other Charges - 3,562 3,562 4,000 (438) % Talented and Gifted Personal Services 167,100 (167,100) N/A Employee Benefits 40,953 (40,953) N/A Contracted Services 3,510 (3,510) N/A Supplies and Materials 14,500 (14,500) N/A Other Charges 1,000 (1,000) N/A Instrumental Music Personal Services ,000 (2,000) N/A Employee Benefits (334) N/A Contracted Services - 8,250 8,250 7, % Supplies and Materials - 27,725 27,725 23,800 3, % Other Charges - 2,425 2, , % Elementary School Reading Support Personal Services - 101, ,100 58,725 42, % Employee Benefits - 22,423 22,423 9,642 12, % Other Charges - 15,934 15,934 8,540 7, % 24 continued

35 Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Excellance through Literacy Support Other Charges - 37,874 37,874-37, % Regular Instruction Personal Services 8,255,263 (3,947,713) 4,307,550 1,959,290 2,348, % Employee Benefits 2,635,132 (1,626,040) 1,009, , , % Contracted Services 942,000 66,770 1,008, , , % Supplies and Materials (91) N/A Other Charges 45,000-45,000-45, % Driver Education Contracted Services - 76,208 76, , % Supplies and Materials - 24,136 24,136 13,813 10, % System-Wide Screening Contracted Services % Supplies and Materials 15,067-15, , % Other Charges % Section 504 Expense Contracted Services 76,489-76,489 1,869 74, % Supplies and Materials 11,824-11, , % Other Charges % Alternative Schools Personal Services - 51,100 51,100 7,618 43, % Employee Benefits - 12,882 12,882 46,375 (33,493) % Other Charges - 9,000 9, , % Libraries/Audio/Visual Personal Services 4,457,400 70,600 4,528,000 1,825,570 2,702, % Employee Benefits 1,124,529 18,284 1,142, , , % Contracted Services 42,047 (5,087) 36,960 37,115 (155) % Supplies and Materials 500, , , , % Other Charges 5,087 5,087 10,174 1,511 8, % Staff Development Personal Services ,625 (2,625) N/A Employee Benefits (248) N/A Contracted Services 63,495 49, ,995 88,949 24, % Supplies and Materials 12,508-12,508 3,617 8, % Other Charges 22,171 6,500 28,671 22,570 6, % Art Personal Services - 118, ,850 16, , % Employee Benefits - 25,830 25, , % Contracted Services 7,105 (1,855) 5,250 3,416 1, % Supplies and Materials 18, , , ,550 12, % Other Charges 2,408 1,855 4, , % Basic Elementary Personal Services - 495, , , , % Employee Benefits - 107, ,918 39,633 68, % Contracted Services 14,247 (6,647) 7,600 1,564 6, % Supplies and Materials 112,590 (3,067) 109,523 2, , % Other Charges 19,000 6,647 25,647 10,503 15, % Special Education Program Personal Services 6,054,995 (136,100) 5,918,895 2,890,594 3,028, % Employee Benefits 1,451,528 (27,140) 1,424, , , % Contracted Services 297, ,997 71, , % Supplies and Materials 135, ,359 74,144 61, % Other Charges 53,000-53,000 25,613 27, % Basic Middle Contracted Services 5,455 (5,455) N/A Supplies and Materials 12,320 (12,320) N/A Other Charges 33,711 (33,711) N/A 25 continued

36 Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Basic Secondary Personal Services - 237, , , , % Employee Benefits - 51,644 51,644 22,665 28, % Contracted Services 82,400 5,455 87,855 14,363 73, % Supplies and Materials 4,489 81,420 85,909 94,656 (8,747) % Other Charges 16,500 86, ,211 64,008 39, % World Language Personal Services - 101, ,200 57,522 43, % Employee Benefits - 21,244 21,244 10,262 10, % Contracted Services 2,559 (2,559) N/A Supplies and Materials 2,800 3,337 6,137-6, % Other Charges 2,914 2,559 5,473 4, % Language Arts Personal Services ,445 (48,445) N/A Employee Benefits ,025 (10,025) N/A Contracted Services 2,973 (2,287) % Supplies and Materials 1,500 34,919 36,419 36,566 (147) % Other Charges 31,559 1,868 33,427 5,816 27, % Gifted and Talented Support Personal Services - 167, ,100 88,640 78, % Employee Benefits - 40,951 40,951 30,988 9, % Contracted Services % Supplies and Materials - 14,500 14,500 2,476 12, % Other Charges - 4,010 4,010 2,786 1, % Career & Technical Education Personal Services 420, , ,407 55, % Employee Benefits 101,000 (4) 100,996 90,589 10, % Contracted Services 36,825-36,825 65,617 (28,792) % Supplies and Materials 239, , , , % Magnet Schools Support Personal Services - 39,214 39,214 22,826 16, % Employee Benefits - 9,229 9,229 4,488 4, % Contracted Services - 12,450 12,450 8,810 3, % Supplies and Materials - 404, , ,097 1, % Other Charges - 52,700 52,700 24,359 28, % Instructional Technology Personal Services - 605, , , , % Employee Benefits - 130, ,475 87,838 42, % Contracted Services - 13,700 13,700 6,866 6, % Supplies and Materials - 20,306 20,306 1,891 18, % Other Charges - 7,975 7,975 5,846 2, % Family/Community Engagement Personal Services 105,300 (105,300) N/A Employee Benefits 24,674 (24,674) N/A Contracted Services 3,242 (3,242) N/A Supplies and Materials 19,745 (19,745) N/A Adult Program Personal Services 553,400 (553,400) N/A Employee Benefits 140,029 (140,029) N/A Supplies and Materials 30,406 (30,406) N/A Humanities Contracted Services 2,030 (280) 1, , % Supplies and Materials 2,500-2, , % Other Charges 1, ,390 1, % 26 continued

37 Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools General Instruction Support Personal Services - 414, ,928 2, , % Employee Benefits - 56,638 56,638-56, % Contracted Services - 32,500 32,500 7,187 25, % Supplies and Materials - 106, , , % Capital Outlay - 20,000 20,000-20, % Board of Education Personal Services 264, , , , % Employee Benefits 80,350-80,350 47,114 33, % Contracted Services 241,693 (10,000) 231,693 77, , % Supplies and Materials 2,225-2, , % Other Charges - 18,500 18,500 1,486,814 (1,468,314) % District Wide Contract Services Contracted Services 3,036,642 1,000 3,037,642 1,935,798 1,101, % Office of the Superintendent Personal Services 633,500 14, , , , % Employee Benefits 155,742 (14,405) 141,337 57,566 83, % Contracted Services 14,797 (3,597) 11,200 11,799 (599) % Supplies and Materials 5,200-5,200 3,982 1, % Other Charges - 4,797 4, , % Office of the Principal Personal Services 25,081, ,000 25,281,600 13,548,248 11,733, % Employee Benefits 6,290,443 (200,332) 6,090,111 3,538,601 2,551, % Contracted Services 27,676-27, , % Supplies and Materials 3,154,470 (1,188,685) 1,965,785 1,513, , % Other Charges (250) N/A Office of the Principal - ALT Personal Services - 240, , , , % Employee Benefits - 56,115 56,115 20,515 35, % Contracted Services % Office of the Principal - Special Ed Personal Services - 191, ,800 51, , % Employee Benefits - 40,719 40,719 10,288 30, % Office of the Principal - Kelley Personal Services - 168, , , % Employee Benefits - 40,967 40,967-40, % Fiscal Services Personal Services 1,546,200-1,546, , , % Employee Benefits 347,135 (17) 347, , , % Contracted Services 5, ,922 19,959 (14,037) % Supplies and Materials 49,540 (35,632) 13,908 6,388 7, % Other Charges ,647 (2,647) N/A Human Resources Personal Services 2,174, ,171 2,841,771 1,660,792 1,180, % Employee Benefits 418, , , , , % Contracted Services 347,300 (53,247) 294, ,246 23, % Supplies and Materials 8,600 6,817 15,417 8,540 6, % Other Charges 5,900 18,000 23,900 11,331 12, % HR Employee Benefits Div Personal Services 666,300 (666,300) N/A Employee Benefits 158,154 (158,154) - 3,440 (3,440) N/A Contracted Services 21,953 (21,953) - 90 (90) N/A Supplies and Materials 6,817 (6,817) (416) N/A 27 continued

38 Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Operation of Plant Personal Services 8,546,700-8,546,700 4,892,966 3,653, % Employee Benefits 2,762,353 (254) 2,762,099 1,281,044 1,481, % Contracted Services 1,538, ,386 1,700, , , % Supplies and Materials 13,520,017-13,520,017 6,967,157 6,552, % Other Charges 403, , ,202 3, % Debt Service 2,053,019-2,053,019 1,018,958 1,034, % Capital Outlay 100, , , % Security Personal Services 3,557,545-3,557,545 1,772,980 1,784, % Employee Benefits 1,005,345 (83) 1,005, , , % Contracted Services 137,500 (2,500) 135,000 78,999 56, % Supplies and Materials 165,467 7, ,380 54, , % Other Charges 9,600 2,500 12,100 1,963 10, % General Maintenance of Plant Personal Services 6,213,000-6,213,000 3,635,682 2,577, % Employee Benefits 1,527,370 (107) 1,527, , , % Contracted Services 552,387 (1,599) 550, , , % Supplies and Materials 2,119,762 51,826 2,171, ,784 1,178, % Other Charges - 1,599 1,599 1, % Capital Outlay 124, , , % Facilities Personal Services 257, , , , % Employee Benefits 59,790 (2) 59,788 28,751 31, % Contracted Services 8,000 (1,000) 7,000-7, % Supplies and Materials 3,500-3,500-3, % Other Charges 1,000 1,000 2,000-2, % Student Transportation Personal Services 1,246,000-1,246, , , % Employee Benefits 242,291 (8) 242, , , % Contracted Services 16,752,883 (600) 16,752,283 9,809,183 6,943, % Supplies and Materials 111, ,200 74,939 36, % Other Charges 2,600 7,000 9,600 7,000 2, % Regular Contracts Contracted Services ,538 (15,538) N/A Technology Personal Services 3,402,106-3,402,106 1,739,645 1,662, % Employee Benefits 713,106 (38) 713, , , % Contracted Services 535, , ,504 (79,504) % Supplies and Materials 127,000 23, ,000 57,114 92, % Other Charges 20,000-20,000 6,833 13, % Capital Outlay 191, ,354 52, , % Instructional Technology Personal Services 572,500 (572,500) N/A Employee Benefits 121,595 (121,595) N/A Contracted Services 20,175 (20,175) N/A Supplies and Materials 20,306 (20,306) N/A Other Charges 1,500 (1,500) N/A Office of Chief Academic Officer Personal Services - 369, , , , % Employee Benefits - 81,487 81,487 30,073 51, % Contracted Services - 2,500 2, , % Supplies and Materials - 10,000 10,000 5,849 4, % Other Charges - 15,519 15,519 3,998 11, % Publications Contracted Services 13,000-13,000 1,437 11, % Supplies and Materials 75,000-75,000 23,510 51, % 28 continued

39 Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Public Affairs Personal Services 677, , , , % Employee Benefits 145,743 (7) 145,736 87,845 57, % Contracted Services 136,549 (2,099) 134,450 93,563 40, % Supplies and Materials 4,300-4,300 2,436 1, % Other Charges - 2,099 2,099-2, % Office of Accountability Personal Services 601, , , , % Employee Benefits 133,268 (7) 133,261 56,830 76, % Contracted Services 161,700 (152,470) 9,230 15,962 (6,732) % Supplies and Materials 10,552 (500) 10,052 3,225 6, % Other Charges 1,000 3,200 4,200 3, % Office of Innovation Personal Services 283,000 5, , ,841 94, % Employee Benefits 60,813 1,191 62,004 43,608 18, % Contracted Services 7,675 (6,000) 1,675 25,322 (23,647) % Supplies and Materials 9,080 48,762 57,842 54,386 3, % Other Charges 4,000 6,000 10,000 5,238 4, % Warehouse and School Mail Personal Services 438, , , , % Employee Benefits 108,613 (8) 108,605 43,132 65, % Contracted Services 101, ,590 60,439 41, % Supplies and Materials 17,250-17,250 5,897 11, % Office of Chief Operating Officer Personal Services 167, ,700 96,592 71, % Employee Benefits 36,730 (1) 36,729 16,679 20, % Contracted Services % Supplies and Materials % Other Charges 1,005,980 1,658 1,007,638 1,147,315 (139,677) % Family/Community Engagement Personal Services - 105, ,300 69,148 36, % Employee Benefits - 24,674 24,674 16,155 8, % Contracted Services % Supplies and Materials - 19,745 19,745 3,823 15, % Other Charges - 2,500 2,500-2, % Project Grad Contracted Services - 1,041,742 1,041, , , % Emerald Charter Other Charges - 1,825,000 1,825,000 1,117, ,932 N/A Other Charges Personal Services 1,300,000-1,300, ,299, % Employee Benefits 3,407,000-3,407,000 2,613, , % Contracted Services 100,000 4, ,070 67,060 37, % Other Charges 6,140,161-6,140,161 1,619,206 4,520, % Payments to Primary Governments 12,865,694-12,865,694-12,865, % Total Support Services 185,169,300 1,092, ,261,858 92,834,827 93,427, % Total Expenditures 444,311,125 2,234, ,545, ,405, ,139, % Excess (Deficiency) of Revenues Over (Under) Expenditures 7,728,875 (2,234,092) 5,494,783 34,676,305 29,181, % Other Financing Sources (Uses) Transfers From Other Funds 1,460,000-1,460, ,421 (949,579) 34.96% Transfers To Other Funds (9,188,875) 1,837,566 (7,351,309) (3,037,229) 4,314, % Total Other Financing Sources (Uses) (7,728,875) 1,837,566 (5,891,309) (2,526,808) 3,364, % Net Change in Fund Balances $ - $ (396,526) $ (396,526) $ 32,149,497 $ 32,546, % 29

40 Information