Budget Document for the Year Ending June 30, Franklin County, Tennessee Approved June 20, 2016

Transcription

1 Budget Document for the Year Ending June 30, 2017 Franklin County, Tennessee Approved June 20, 2016 The Appropriation Resolution The Tax Levy Resolution Budget Statements for the Individual Funds And Supplemental Information

2 FRANKLIN COUNTY, TENNESSEE Budget for the Year Ending June 30, 2017 Table of Contents Statement Page(s) The Appropriation Resolution 1-8 The Tax Levy Resolution 9-11 Budget Summary with Debt Service by Fund.. A-1 & A Statement of Estimated Revenue from Current Property Taxes B-1 14 Statement of Estimated Revenue from Sales Taxes B-2 15 Schedule of Outstanding Debt Fiscal Year 2016/17 C 16 Schedule of Budgeted Debt Payments Fiscal Year 2016/17 D Budget Summarized Categories E General Fund: Statement of Proposed Operations F Special Revenue Funds: Statement of Proposed Operations Courthouse and Jail Maintenance G-1 51 Library Fund G Solid Waste/Sanitation G Local Purpose Tax (Rural Fire) G-4 57 Drug Control G Highway/Public Works G General Purpose School G Federal Projects. G Central Cafeteria G-9 78 Debt Service Funds: Statement of Proposed Operations General Debt Service H-1 79 Education Debt Service H-2 80 Supplemental Information: Inter-fund Transfer Information Transfer Summation I-1 81 Certified Resolutions 2015/2016 I Cash Flow Statement I Capital Projects Information J

3 RESOLUTION # 8l-0616 A RESOLUTION MAKING APPROPRIATIONS FOR THE VARIOUS FUNDS, DEPARTMENTS, INSTITUTIONS, OFFICES AND AGENCIES OF FRANKLIN COUNTY, TENNESSEE FOR THE YEAR BEGINNING JULY 1, 2016 AND ENDING JUNE 30, 2017 SECTION 1. BE IT RESOLVED by the Board of County Commissioners of Franklin County, Tennessee assembled in regular session on the 20th day of June, 2016, 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 Franklin County, Tennessee, for the capital outlay, and for meeting the payment of principal and interest on the County s debt maturing during the year beginning July 1, 2016 and ending June 30, 2017 according to the following schedule: General Fund County Commission $ 304,980 Beer Board 1,300 County Mayor 188,111 County Attorney 10,225 Election Commission 271,380 Register of Deeds 335,789 Planning 153,591 County Buildings 1,432,501 Other General Administration - IT 34,000 Property Assessor 568,826 County Trustee 323,924 County Clerk 575,941 Finance Department 684,710 Circuit Court 949,162 General Sessions Court 306,315 Drug Court Program 61,854 Chancery Court 223,793 Juvenile Court 133,908 Judicial Commissioners 134,132 Other Administration of Justice 18,000 Probation Services 133,017 Sheriff's Department 3,635,406 Administration of the Sex Offender 21,992 Jail 1,926,909 Community Reentry Program 598,520 Juvenile Services 37,250 Civil Defense 152,658 Rescue Squad 30,000 Consolidated Communications 900,577 County Coroner 36,100 Public Safety Grants 48,208 Local Health Center 34,831 Rabies & Animal Control 263,533 Other Local Health Services 166,175 Franklin Co Budget Appropriation Resolultion Page 1 of 109

4 Appropriation to State 30,646 General Welfare Assistance 17,775 Litter Control 102,573 Other Waste Collections 49,752 Other Public Health & Welfare 34,706 Senior Citizen's Assistance 96,950 Parks and Fair Boards 54,259 Agriculture Extension 104,808 Soil Conservation 77,261 Industrial Development 173,161 Other Economic & Community Development 147,156 Veterans Services 69,015 Other Charges 938,150 Capital Outlay 437,502 Transfers Out 15,000 Total General Fund $ 17,046,333 Courthouse Jail Maintenance Fund Other Charges $ 1,600 Transfers Out 145,000 Total Courthouse Jail Maintenance Fund $ 146,600 Library Fund Libraries $ 364,084 Other Charges 38,060 Social, Cultural & Recreational Projects 38,000 Transfers Out 3,000 Total Library Fund $ 443,144 Solid Waste/Sanitation Fund Sanitation Education/Information $ 1,900 Convenience Centers 313,914 Transfer Stations 1,370,068 Post closure Care Cost 10,000 Other Charges 106,900 Transfers Out 43,803 Total Solid Waste/Sanitation Fund $ 1,846,585 Local Purpose(Rural Fire) Fund Fire Prevention & Control $ 739,250 Other Charges 9,800 Total Local Purpose (Rural Fire) Fund $ 749,050 Drug Control Fund Drug Enforcement $ 92,950 Other Charges 700 Total Drug Control Fund $ 93,650 Franklin Co Budget Appropriation Resolultion Page 2 of 109

5 Highway/Public Works Fund Administration $ 348,702 Highway & Bridge Maintenance 983,783 Operation & Maintenance of Equipment 354,290 Quarry Operations 340,484 Other Charges 240,012 Capital Outlay 875,500 Principal on Debt 13,690 Interest on Debt 5,435 Transfers Out 53,803 Total Highway/Public Works Fund $ 3,215,699 General Debt Service Fund General Government Debt Service $ 1,399,287 Total General Debt Service Fund $ 1,399,287 Education Debt Service Fund Education Debt Service $ 2,265,220 Transfers Out - Total Education Debt Service Fund $ 2,265,220 General Purpose School Fund Instruction Regular Instruction $ 21,068,182 Alternative School 202,117 Special Education 3,765,169 Vocational Education 1,254,251 Student Body Education 151,824 Adult Education - Support Services Attendance 198,754 Health Services 539,654 Other Support Services 1,511,311 Regular Instruction 1,176,020 Special Education 291,036 Vocational Education 69,813 Adult Education - Board of Education 1,136,867 Director of Schools 513,517 Office of the Principal 2,296,931 Human Resources 234,266 Operation of the Plant 3,547,364 Maintenance of Plant 1,371,867 Transportation 2,399,603 Central and Other 654,248 Non-Instructional Services Community Services 495,333 Early Childhood Education 1,374,365 Capital Outlay 110,000 Debt Service 145,198 Transfers Out 103,420 Total General Purpose School Fund $ 44,611,111 Franklin Co Budget Appropriation Resolultion Page 3 of 109

6 Federal Projects Fund Instruction Regular Instruction Program $ 1,223,250 Special Education Program 764,260 Vocational Education Program 63,138 Support Services Health Services $ 210,556 Other Student Support 255,481 Regular Instruction Program 395,207 Special Education Program 252,714 Vocational Education Program 1,377 Special Education Program - Transportation 207,513 Transfers Out $ 100,000 Total Federal Projects Fund $ 3,473,496 Central Cafeteria Fund Non-Instructional Services Food Service $ 3,565,835 Total Central Cafeteria Fund $ 3,565,835 BE IT FURTHER RESOLVED, that the Franklin County Schools Federal Projects Fund for the No Child Left Behind (NCLB) projects shall be the budget approved for the separate projects within the fund by the Franklin County Board of Education. Be it further resolved that the Individuals with Disabilities Education Act (IDEA Part B and Preschool) and Carl Perkins Vocational projects shall be the budget approved for the separate projects within the fund by the Franklin County Board of Education and the Tennessee Department of Education. This budget includes a $100,000 transfer from the School General Fund to the Federal Projects Fund for operational purposes and a transfer back at year end. SECTION 2. BE IT FURTHER RESOLVED that there are also hereby appropriated certain portions of the commissions and fees for collecting taxes and licenses and for administering other funds which the Trustee, County Clerk, Circuit Court Clerk, Clerk and Master, Register and the Sheriff and their officially authorized deputies and assistants may severally be entitled to receive under State laws heretofore or hereafter enacted. Expenditures out of commissions, and/or fees collected by the Trustee, County Clerk, Circuit Court Clerk, Clerk and Master, Register and the Sheriff may be made for such purposes and in such amounts as may be authorized by existing law or by valid order of any court having power to make such appropriations. Any excess commissions and/or fees collected over and above the expenditures duly and conclusively authorized shall be paid over to the Trustee and converted into the General Fund as provided by law. Franklin Co Budget Appropriation Resolultion Page 4 of 109

7 BE IT FURTHER RESOLVED that if any fee officials, as enumerated in Section , T.C.A., operate under provisions of Section , T.C.A., provisions of the preceding paragraph shall not apply to those particular officials. SECTION 3. BE IT FURTHER RESOLVED that any amendment to the budget shall be approved as provided for in Section , T.C.A. One copy of each amendment shall be filed with the County Clerk, one copy with the Chairman of the Financial Management Committee, and one with each divisional or departmental head concerned. The reason(s) for each transfer shall be clearly stated; however, this section shall in no case whatsoever construed as authorizing transfer from one fund to another, but shall apply solely to transfers within a certain fund. SECTION 4. BE IT FURTHER RESOLVED that any appropriations made by this resolution which cover the same purpose for which a specific appropriation is made by statute is made in lieu of but not in addition to said statutory appropriation. The salary, wages or remuneration of each officer, employee or agent of the county shall not be in excess of the amounts authorized by existing law or as set forth in the estimate of expenditures which accompanies this resolution. Provided, however, that appropriations for such salaries, wages or other remuneration hereby authorized shall in no case be construed as permitting expenditures for an office, agency, institution, division or department of the County in excess of the appropriation made herein for such office, agency, institution, division or department of the County. Such appropriation shall constitute the limit to the expenditures of any office, agency, institution, division or department for the year ending June 30, The aggregate expenditures for any item of appropriation shall in no instance be more than the amount herein appropriated for such item. SECTION 5. 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 year in which the expenditure is to be made, to meet such additional appropriation. Said appropriating resolution shall be submitted to and approved by the Comptroller of the State or his Designee after its adoption as provided by Section , T.C.A. SECTION 6. BE IT FURTHER RESOLVED 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 Comptroller of the State of Tennessee or his Designee, to pay for the expenses herein authorized until the taxes and other revenue for the year 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, T.C.A. 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 not later than June 30, Franklin Co Budget Appropriation Resolultion Page 5 of 109

8 SECTION 7. BE IT FURTHER RESOLVED that all revenues realized as a result of the participation by the Sheriff s Department in the Federal Meth Task Force Program & the Organized Crime Drug Task Force for overtime reimbursement will be then in turn appropriated to the Sheriff s Department Overtime Pay line upon receipt. As well Equitable Shared funds from the US Marshalls office shall be accounted for within the Drug Fund and stipulated as Equitably Shared resources and expenditures. SECTION 8. BE IT FURTHER RESOLVED that the funds which have been appropriated to provide property tax relief to low-income elderly homeowners (County Commission Tax Relief Program) will be dispersed by the County Trustee pursuant to the criteria established by resolution of the Franklin County Board of Commissioners on September 11, SECTION 9. BE IT FURTHER RESOLVED that the Franklin County Commission on the date of 21st April 2008 approved participation in the Tennessee Property Tax Freeze Program pursuant to T.C.A The tax freeze program is provided for in Chapter 581 of the Public Acts of 2007 and shall be effective for the tax roll of 2008 and administered as such. SECTION 10. BE IT FURTHER RESOLVED that the delinquent County Property taxes for the year 2014 and prior years and the interest and penalty thereon collected during the year ending June 30, 2017 shall be apportioned to the various County funds according to the subdivision of the tax levy for the year The Clerk and Master and the Trustee are hereby authorized and directed to make such apportionment accordingly. SECTION 11. BE IT FURTHER RESOLVED that the Franklin County Commission on the date of June 20, 2011 & amended on August 15, 2011, December 5, 2011 & April 15, 2013, they resolved to establish a Reserve Fund Policy, Spending Prioritization Policy & Debt Management Policies of Franklin County, TN. The Policies enacted will be utilized n the Financial Administration and Budgeting Process to assist in making sound decisions related to managing fund balances, spending & debt payments of all Franklin County, Tennessee funds. SECTION 12. BE IT FURTHER RESOLVED that all unencumbered balances of appropriations remaining at the end of the year shall lapse, and shall be of no effect at the end of the year at June 30, SECTION 13. BE IT FURTHER RESOLVED that any resolution or part of a resolution which has heretofore been passed by the Board of County Commissioners which is in conflict with any provision in this resolution be and the same is hereby repealed. SECTION 14. 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, This resolution shall be spread upon the minutes of the Board of County Commissioners. Franklin Co Budget Appropriation Resolultion Page 6 of 109

9 Passed this 20th day of June, APPROVED: Original on file with signature Richard Stewart, Mayor ATTEST: Original on file with signature Phillip Custer, County Clerk Resolution Sponsored by: APPROVED: Original on file with signature Eddie Clark Chair of Commission VanBuskirk & Eldridge Motion to Adopt: Stines Second: Eldridge Votes: Ayes 14 Nays: 0 Declaration: Approved Franklin Co Budget Appropriation Resolultion Page 7 of 109

10 Page Reserved for Clerk's Certification of Resolution Franklin Co Budget Appropriation Resolultion Page 8 of 109

11 RESOLUTION # 8m-0616 RESOLUTION FIXING THE TAX LEVY IN FRANKLIN COUNTY, TENNESSEE FOR THE FISCAL YEAR BEGINNING JULY 1, 2016 SECTION 1. BE IT RESOLVED by the Board of County Commissioners of Franklin County, Tennessee, assembled in regular session on this 20th day of June, 2016, that the combined property tax rate for Franklin County, Tennessee for the fiscal year beginning July 1, 2016 shall be $ inside the cities of Winchester and Tullahoma and the town of Sewanee, $ within the remaining cities, and $ outside on each $ of taxable property, which is to provide revenue for each of the following funds and otherwise conform to the following levies: Cities Except Fund Outside Cities Sewanee, Winchester & Tullahoma Sewanee, Winchester & Tullahoma County $ $ $ Library Solid Waste Local Purpose Highway General Purpose School General Debt Service Education Debt Service $ $ $ SECTION 2. BE IT FURTHER RESOLVED that there is hereby levied a gross receipts tax as provided by law. The proceeds of the gross receipts tax herein levied shall accrue to the General Fund. SECTION 3. BE IT FURTHER RESOLVED that half of the local option sales tax generated in municipal locations of Franklin County shall be allocated to the General Purpose School Fund and the sales tax generated outside of municiapalities shall be divided equally between the School General Fund and the Education Debt Service Fund. The local option sales tax paid by the state to the Trustee in July shall be deemed revenue of the prior year and shall be allocated according to the prior budget. This resolution allocates local option sales taxes paid by the state to the Trustee for the twelve consecutive months beginning with August SECTION 4. BE IT FURTHER RESOLVED that interest earned on investments held by the Trustee shall be allocated in the following manner: interest on the Library Fund will go to the Library Fund, interest on the Education Post Employee Benefit Reserve go to that reserve balance, all other interest $75,000 to the Solid Waste/Sanitation Fund, and the balance of interest earnings to the General Debt Service Fund if applicable. SECTION 5. BE IT FURTHER RESOLVED that State Revenue Sharing T.V.A. collections shall be allocated as follows: the fixed amount of $12,500 per quarter shall be allocated to the General Purpose School Fund and all additional State Revenue Sharing T.V.A. collections shall be allocated to the General Fund. SECTION 6. BE IT FURTHER RESOLVED that Nissan in Lieu of Taxes collected shall be allocated to the Education Debt Service Fund for retirement of debt. SECTION 7. BE IT FURTHER RESOLVED that the first $20,000 of revenue derived from Building Permits shall be allocated to the Local Purpose Tax Fund, and the balance of such revenue shall accrue to the General Fund. Franklin Co Budget Tax Levy Resolution Page 9 of 109

12 SECTION 8. BE IT FURTHER RESOLVED that the proceeds from the Local Purpose Tax will be allocated equally and totally among the fifteen rural fire departments through quarterly distributions with two exceptions; 1) an allocation of Four Thousand Five Hundred Dollars $4, necessary for the training association, facility, & maintenance or repair of vehicles; 2) the 2011 increase in Hotel Motel Tax be reserved and utilized for incentive distribution approved by the County Wide Fire Committee. SECTION 9. BE IT FURTHER RESOLVED that the revenue from two (2) cents of property tax allocated to the Highway/Public Works Fund is allocated for bridge maintenance & the revenue from two (4) cents of the property tax allocated be distributed for road projects within the four (4) Road Districts based on highway miles per district. SECTION 10. BE IT FURTHER RESOLVED that all resolutions of the Board of County Commissioners of Franklin County, Tennessee, which are in conflict with this resolution are hereby repealed. SECTION 11. BE IT FURTHER RESOLVED this resolution taking effect from and after its passage, the public welfare requiring it. This resolution shall be spread upon the minutes of the Board of County Commissioners. Passed this 20th day of June, Original on file with signature APPROVED: Eddie Clark, Commission Chairman Original on file with signature APPROVED: ATTEST: Richard Stewart, County Mayor Original on file with signature Phillip Custer, Cunty Clerk RESOLUTION SPONSORED BY: MOTION: VOTES: VanBuskirk & Eldridge Stines AYES: 14 DECLARATION: Franklin Co Budget SECOND: NAYS 0 VanBuskirk PASS - Approved Tax Levy Resolution Page 10 of 109

13 Page Reserved for Clerk's Certification of Resolution Franklin Co Budget Tax Levy Resolution Page 11 of 109

14 Franklin County, Tennessee Schedule A - 1 Budget Summary FY Appropriation Resolution Fund Expenditures Transfers Out Appropriations Do Total Appropriations Agree with Detail Budget? Is Est. Cash Bal. Less Than 1 Month's Avg. Exp. Or 8.33% 101 General $ 17,031,333 $ 15,000 $ 17,046,333 Yes 5.71% 112 Courthouse Jail Maintenance 1, , ,600 Yes 0.09% 115 Library Fund 440,144 3, ,144 Yes 7.91% 116 Solid Waste/Sanitation 1,802,782 43,803 1,846,585 Yes 9.62% No-Disp Contract 120 Local Purpose Tax 749, ,050 Yes 0.04% 122 Drug Control 93,650-93,650 Yes 2.14% 131 Highway/Public Works 3,161,896 53,803 3,215,699 Yes 8.35% No - Grants 141 School General Fund 44,507, ,420 44,611,111 Yes 4.59% 142 Federal Projects Fund 3,373, ,000 3,473,496 Yes 0.18% 143 School Cafeteria Fund 3,565,835-3,565,835 Yes 0.53% 151 General Debt Service 1,399,287-1,399,287 Yes 0.59% 156 Education Debt Service 2,265,220-2,265,220 Yes 0.20% Totals $ 78,391,984 $ 464,026 $ 78,856,010 Detailed Budget Fund Beginning Fund Balance (Spendable) Estimated Beginning Cash 07/01/2016 Revenues Debt Proceeds Transfers In (Est. Rev + Debt Proceeds + Transfers In) Total Estimated Reciepts (Est. Receipts + Beg Fund Balance) Available Funds Expenditures Transfers Out (Expenditures + Transfers Out) Appropriations (Est. Receipts - Appropriations) Increase / Decrease Estimated Ending Cash 06/30/2017 End Fund Balance 101 General $ 2,832,955 $ 8,295,000 $ 15,584,257 $ - $ 100,606 $ 15,684,863 $ 18,517,818 $ 17,031,333 $ 15,000 $ 17,046,333 $ (1,361,470) $ 8,160,290 $ 1,471, Courthouse Jail Maintenance $ 30,634 $ 30, , , ,634 1, , ,600 1,400 31,875 32, Library Fund $ 289,175 $ 320, , , , ,144 3, ,144 (74,245) 333, , Solid Waste/Sanitation $ 530,914 $ 465,442 1,898, ,898,097 2,429,012 1,802,782 43,803 1,846,585 51, , , Local Purpose Tax $ 281,938 $ 281, , , , , ,050 (124,057) 159, , Drug Control $ 39,989 $ 39,000 89, , ,239 93,650-93,650 (4,400) 34,970 35, Highway/Public Works $ 297,880 $ 1,277,400 3,889,983-15,000 3,904,983 4,202,864 3,161,896 53,803 3,215, ,284 1,466, , School General Fund $ 4,465,647 $ 7,250,000 43,207, ,000 43,307,086 47,772,734 44,507, ,420 44,611,111 (1,304,025) 6,463,881 3,161, Federal Projects Fund $ 10,000 $ 10,000 3,373, ,000 3,473,496 3,483,496 3,373, ,000 3,473,496-10,000 10, School Cafeteria Fund $ 2,592,457 $ 2,556,000 3,368, ,368, ,130 3,565,835-3,565,835 (196,899) 2,359,126 2,395, General Debt Service $ 1,478,384 $ 1,467,232 2,023, ,000 2,168,807 3,647,191 1,399,287-1,399, ,520 2,390,453 2,247, Education Debt Service $ 2,895,848 $ 2,756,036 2,421, ,421,692 5,317,541 2,265,220-2,265, ,472 2,912,016 3,052,321 Totals $ 15,745,822 $ 24,747,110 $ 76,998,496 $ - $ 460,606 $ 77,459,102 $ 87,597,660 $ 78,391,984 $ 464,026 $ 78,856,010 $ (1,396,908) $ 24,909,092 $ 14,348,913 Franklin Co Budget Statement A - Budget Summary Page 12 of 109

15 Franklin County, Tennessee Schedule A-2 Debt Service FY 2017 Principal Interest Debt Service Principal Interest Debt Service Fund: General Fund: Educ Debt Service Schedule of Outstanding Debt $ 98,702 $ 5,929 $ 104,631 Schedule of Outstanding Debt $ 10,599,650 $ 1,258,841 $ 11,858,491 Less Budgeted Debt Payments 48,193 4,123 52,316 Less Budgeted Debt Payments 1,860, ,970 2,215,970 Difference $ 50,509 $ 1,806 $ 52,316 Difference $ 8,739,650 $ 902,871 $ 9,642,521 Fund: Highway Fund: General Purpose School Schedule of Outstanding Debt $ 111,126 $ 22,723 $ 133,849 Schedule of Outstanding Debt $ 337,353 $ 29,196 $ 366,549 Less Budgeted Debt Payments 13,689 5,432 19,121 Less Budgeted Debt Payments 133,325 11, ,229 Difference $ 97,437 $ 17,291 $ 114,728 Difference $ 204,028 $ 17,292 $ 221,320 Fund: Gen Debt Service Fund: Schedule of Outstanding Debt $ 8,383,478 $ 2,058,711 $ 10,442,189 Schedule of Outstanding Debt $ - $ - $ - Less Budgeted Debt Payments 1,054, ,453 1,351,785 Less Budgeted Debt Payments Difference $ 7,329,145 $ 1,761,258 $ 9,090,403 Difference $ - $ - $ - Franklin Co Budget Statement A - Budget Summary Page 13 of 109

16 Franklin County, Tennessee Statement of Estimated Revenue from Current Property Taxes Statement B Assessments Based upon Estimated Assessed Value of: $ 4,765,147,276 Tax Base $ 915,998,776 Common Rate $ 636,691,010 Solid Waste $ 480,719,180 Rural Fire $ 2,033,408,966 Total Assessed Value Reserve for Net Estimated Proposed Amount of Delinquency Collection Fund Tax Rate Tax Levy 3.00% of Taxes County General (was ) = ,309, ,271 8,059,754 Library (was ) = ,876 8, ,329 Solid Waste/Sanitation * ,549,069 46,472 1,502,597 Local Purpose Tax ** ,213 10, ,527 Highway/Public Works ,163 17, ,878 General Purpose School (was ) = ,536, ,094 9,250,369 General Debt Service ,894,285 56,829 1,837,457 Education Debt Service ,951 29, ,492 $2.6736/ Total $ 23,488,045 $ 704,641 $ 22,783,404 Total Outside Cities $ Total Cities Except Sewanee, Winchester, Tullahoma Total Sewanee, Winchester, Tullahoma (Common Rate excluding Rural Fire Rate) (Common Rate excluding Solid Waste & Rural Fire Rate) * Rate is $0.00 per $100 for Tullahoma, Winchester and Sewanee; $ for remainder of county. ** Rate is based on assessed valuation of property outside of cities. Value of Penny Change in Value Common Rate Value $ 88,852 $ 88,175 $ 677 *Solid Waste Value $ 61,759 $ 61,308 $ 451 **Rural Fire Value $ 46,630 $ 46,381 $ 249 Tax Rate Compared PY Increase Common Rate $ $ $ - Solid Waste Rate $ $ $ - Rural Fire Rate $ $ $ - Franklin Co Budget Statement B - Property Tax Revenue Page 14 of 109

17 Local Option Sales Tax Analysis & Comparison December 2015 (Received in January) County/City Gross Franklin County Collections State Admin Fee 1.125% Net Franklin County Collections County Revenue (Co 100%) (City 50%) Cities Revenue is Less 1% Trustee Admin Franklin County 92, (1,037.51) 91, , Winchester 388, (4,369.00) 383, , , Cowan 16, (181.62) 15, , , Decherd 165, (1,861.15) 163, , , Estill Springs 22, (254.48) 22, , , Huntland 8, (93.96) 8, , , Tullahoma 2, (23.89) 2, , , Total 695, (7,821.61) 687, , , General School Tax Monthly Revenue Fiscal Comparison Dec ,973 Dec ,848 *Note Franklin County received an additional $ Over/Under (15,125) 141 General School Tax Year to Date Revenue Fiscal Comparison 2014/15 2,544, /16 2,509,933 Over/Uner (34,085) 2015/16 Sales Tax Appropriations Appropriation Collected % Collected Balance to Collect 141 General Schools 3,930,600 2,164, % 1,766, Education Debt Service 690, , % 344,542 **Franklin County as Trustee Adjusted by State of Tennessee Department of Revenue $ Franklin Co Budget Statment B - Sales Tax Revenue Page 15 of 109

18 Franklin County, TN Government Schedule of Debt Payments for Fiscal Year GO Bonds Amount Principal Interest Total Debt Authorized & Outstanding Payment Due in Due in Service for Loan Name Unissued at 6/30/16 Fund FY FY FY CON 7 YR Hwy Capital Road b Series , Gen. Debt 142, , , CON 7 YR Hwy Capital Road a Series ,714, Gen. Debt 286, , , CON 7 YR SW/Hwy Equipment - Series , Gen. Debt 64, , , Judicial Ctr Bonds -- Series ,387, Gen. Debt 21, , , CON for ID Board Land -- Series , Gen. Debt 69, , , Judicial Center Bonds Series ,620, Gen. Debt 450, , , School, Hwy & Jail Refunding Series ,379, Educ. Debt 275, , , School FCHS Refund --Series ,415, Educ. Debt 1,390, , ,643, School Capital Bonds -- Series ,805, Educ. Debt 195, , , CON 12YR for HWY Land - Series , Highway 13, , , TOTAL GO BONDS $ - $ 19,074, $ 2,908, $ 657, $ 3,565, Revenue Bonds * Industrial Revenue Bonds (1978 / 1999) $ - $ 20, Gen. Debt $ 20, $ 1, $ 21, TOTAL REVENUE BONDS $ - $ 20, $ 20, $ 1, $ 21, Capital Leases County Excel Light $ - $ 98, Co Gen $ 48, $ 4, $ 52, School Excel Light State ($581K) - 265, GP School 61, , , * School Excel Light Grant (500K) - - GP School 71, , TOTAL CAPITAL LEASES $ - $ 364, $ 181, $ 16, $ 197, Debt Service by Fund Debt Service By Function Principal Interest Total Principal Interest Total General Debt Service Fund $ 1,054,333 $ 297,453 $ 1,351,785 Public Safety $ 471,633 $ 208,297 $ 679,930 Education Debt Service Fund 1,860, ,970 2,215,970 Education 1,993, ,874 2,361,199 General Fund 48,193 4,123 52,316 Highway 463,762 67, ,073 Highway/Public Works Fund 13,689 5,432 19,121 Administration 180,820 31, ,219 School GP Fund 133,325 11, ,229 $ 3,109,540 $ 674,882 $ 3,784,421 Notes: $ 3,109,540 $ 674,882 $ 3,784,421 O/S Debt $ ** Authorized an Unissued Gross Direct Debt * Last Year of Debt Service Net Direct Debt Total Net Overlapping Debt Overall Net Debt Population (Source: US Bureau of Census) Debt Ratios (6/30/15) Franklin Co Tennessee Assessed Value Est. Actual Value 2010 US Census 41,052 6,346,105 O/S Debt To 2.62% 0.71% 2011 US Census 40,871 6,398,361 Net Direct Debt to 2.09% 0.57% 2012 US Census 40,785 6,454,914 Total Net Overlapping Debt to 0.17% 0.05% 2013 US Census 41,297 6,495,978 Overall Net Debt to 2.26% 0.62% 2014 US Census 41,402 6,549, US Census 41,449 6,600,299 Per Capita Debt Ratios (6/30/15) Franklin Co Budget Statement C - Outstanding Debt Page 16 of 109

19 Schedule of Budgeted Debt Payments Fiscal Year 2016/17 Franklin County, TN General Debt Service Fund # 151 Date of Payment Description Principal Interest Total Payment Bond Type Monthly ID Board Land $ 69,553 $ 20,534 $ 90, YR Capital Note 7/1/2016 Industrial Rev $ - $ 500 $ 500 Revenue Bond 10/1/2016 Judicial Ctr 07 Series $ - $ 75,538 $ 75,538 GO Bond 10/1/2016 Hwy Road 15a Series $ - $ 19,968 $ 19,968 7 YR Capital Note 10/1/2016 Hwy Road 15b Series $ - $ 9,557 $ 9,557 7 YR Capital Note 1/1/2017 Industrial Rev $ 20,000 $ 500 $ 20,500 Revenue Bond 1/9/2017 SW/Hwy Equip 14 Series $ 64,290 $ 8,571 $ 72,861 7 YR Capital Note 4/1/2017 Judicial Ctr 07 Series $ 450,000 $ 75,538 $ 525,538 GO Bond 4/1/2017 Hwy Road 15a Series $ 286,000 $ 19,968 $ 305,968 7 YR Capital Note 4/1/2017 Hwy Road 15b Series $ 142,857 $ 9,557 $ 152,414 7 YR Capital Note 5/21/2017 Judicial Ctr 10 Series $ 21,633 $ 57,222 $ 78,855 GO Bond Education Debt Service Fund # 156 Total Gen Debt $ 1,054,333 $ 297,453 $ 1,351,785 Date of Payment Description Principal Interest Total Payment Bond Type 9/1/2016 FCHS Refund 2009 $ - $ 126,525 $ 126,525 GO Bond 12/1/2016 School Ref 13 Series $ - $ 13,706 $ 13,706 GO Bond 12/1/2016 School Series 2008 $ - $ 37,754 $ 37,754 GO Bond 3/1/2017 FCHS Refund 2009 $ 1,390,000 $ 126,525 $ 1,516,525 GO Bond 6/1/2017 School Ref 13 Series $ 275,000 $ 13,706 $ 288,706 GO Bond 6/1/2017 School Series 2008 $ 195,000 $ 37,754 $ 232,754 GO Bond GP Schools Fund # 141 Total Educ Debt $ 1,860,000 $ 355,970 $ 2,215,970 Date of Payment Description Principal Interest Total Payment Bond Type Monthly Excel Lighting Lease $ 71,456 $ - $ 71,456 Capital Lease 10/1/2016 Excel Lighting Lease $ 30,572 $ 6,315 $ 36,887 Capital Lease 4/1/2017 Excel Lighting Lease $ 31,298 $ 5,589 $ 36,887 Capital Lease Total Gen Schools $ 133,325 $ 11,904 $ 145,229 Franklin Co Budget Statement D - Debt Schedule Page 17 of 109

20 Schedule of Budgeted Debt Payments Fiscal Year 2016/17 Franklin County, TN Co General Fund # 101 Date of Payment Description Principal Interest Total Payment Bond Type 7/3/2016 Excel Lighting Lease $ 23,814 $ 2,344 $ 26,158 Capital Lease 1/3/2017 Excel Lighting Lease $ 24,379 $ 1,779 $ 26,158 Capital Lease Highway Fund # 131 Total Co General $ 48,193 $ 4,123 $ 52,316 Date of Payment Description Principal Interest Total Payment Bond Type 2/1/2017 Quarry Land $ 13,689 $ 5,432 $ 19, Yr Capital Note Total Highway $ 13,689 $ 5,432 $ 19,121 Franklin Co Budget Statement D - Debt Schedule Page 18 of 109

21 Fund Summary by Category/Department Fiscal Year 2016/ Actual Original Budget Estimated Budgeted 101 County General Revenues Local Taxes $ 9,831,124 $ 9,334,200 $ 9,172,925 $ 9,321, Licenses & Permits 72,118 81,000 77,040 76, Fines, Forfeitures & Penalties 204, , , , Charges for Current Services 335, , , , Other Local Revenues 124, , , , Fees Received from County Officials 1,835,430 1,914,000 1,883,951 1,884, State of Tennessee 2,733,144 2,643,970 2,696,404 2,724, Federal Government 1,143, ,627 1,475, , Other Government & Citizens 481, , , , Other Sources 3,101, , , ,606 Total Co General Fund Revenue Category Summary $ 19,863,119 $ 15,987,693 $ 16,457,789 $ 15,684, County General Expenditures General Government County Commission $ 322,859 $ 312,980 $ 289,810 $ 304, Beer Board 256 1, , County Mayor 155, , , , County Attorney 9,600 10,225 9,600 10, Election Commission 237, , , , Register of Deeds 306, , , , Planning 142, , , , County Buildings 1,301,663 1,565,364 1,514,231 1,432, Other General Administration - IT 70,104 38,900 20,388 34,000 Finance Property Assessor 431, , , , County Trustee 309, , , , County Clerk 552, , , , Finance Department 664, , , ,710 Administration of Justice Circuit Court 877, , , , General Sessions Court 284, , , , Drug Court Program 58,981 60,002 59,625 61, Chancery Court 190, , , , Juvenile Court 123, , , , Judicial Commissioners 119, , , , Other Administration of Justice 1,400 18,000 18,000 18, Probation Services 116, , , ,017 Franklin Co Budget Schedule E - Summary Page 19 of 109

22 Fund Summary by Category/Department Fiscal Year 2016/ Public Safety Actual Original Budget Estimated Budgeted Sheriff's Department 3,449,068 3,575,423 3,580,704 3,635, Administration of the Sex Offender 17,893 22,012 14,632 21, Jail 1,689,090 1,777,287 1,862,202 1,926, Community Reentry Program 691, , , , Juvenile Services 19,182 22,250 36,000 37, Civil Defense 152, , , , Rescue Squad 17,106 30,000 9,878 30, Consolidated Communications 819, , , , County Coroner 30,301 28,700 35,800 36, Public Safety Grants 71,127 68,208 45,243 48,208 Public Health & Welfare Local Health Center 33,854 34,756 35,205 34, Rabies & Animal Control 222, , , , Children's Special Services Other Local Health Services 136, , , , Regional Mental Health Center Appropriation to State 26,070 30,646 29,946 30, General Welfare Assistance 17,775 17,775 17,775 17, Litter Control 103, ,828 97, , Other Waste Collections ,743 49, Other Public Health & Welfare 51,481 44,706 28,000 34,706 Social, Cultural & Recreational Senior Citizen's Assistance 110, ,950 80,725 96, Parks and Fair Boards 44,903 53,728 54,877 54,259 Agricultural & Natural Resources Agriculture Extension 75, ,818 76, , Soil Conservation 64,475 75,060 73,510 77,261 Other Operations Industrial Development 150, ,206 54, , Other Economic & Community Development 494, , , , Veterans Services 22,636 36,791 51,425 69, Other Charges 669, , , , Capital Projects 255, , , , Transfers Out 3,006, , ,000 15,000 Total General Fund Department Exp Summary $ 18,721,345 $ 16,989,010 $ 16,806,907 $ 17,046,333 Franklin Co Budget Schedule E - Summary Page 20 of 109

23 Fund Summary by Category/Department Fiscal Year 2016/ Crthouse/Jail Maint. Fund Revenues Actual Original Budget Estimated Budgeted Local Taxes $ 155,890 $ 153,000 $ 158,520 $ 148,000 Total Crthouse Fund Revenue Category Summary $ 155,890 $ 153,000 $ 158,520 $ 148, Crthouse/Jail Maintenance Expenditures Other Charges $ 1,549 $ 1,600 $ 1,582 $ 1, Transfers Out 152, , , ,000 Total Crthouse/Jail Fund Dept Exp Summary $ 154,149 $ 151,600 $ 151,582 $ 146, Library Revenues Local Taxes $ 295,825 $ 297,907 $ 292,642 $ 298, Licenses & Permits 1,501 1,500 1,648 1, Charges for Current Services 14,829 17,250 16,319 17, Other Local Revenues 2,859 3,050 3,051 19, State of Tennessee Federal Government 2,076 2,000 2,188 2, Other Government & Citizens 28,140 31,250 31,825 30, Other Sources Total Library Fund Revenue Category Summary $ 345,230 $ 352,957 $ 347,673 $ 368, Library Expenditures Libraries $ 254,470 $ 310,147 $ 277,491 $ 364, Other Charges 34,193 36,870 35,358 38, Social, Cultural & Recreational Projects 83, , Transfers Out 3,000 3,000 3,000 3,000 Total Library Fund Department Exp Summary $ 375,279 $ 350,017 $ 315,849 $ 443,144 Franklin Co Budget Schedule E - Summary Page 21 of 109

24 Fund Summary by Category/Department Fiscal Year 2016/ Actual Original Budget Estimated Budgeted 116 Solid Waste Fund Revenue Local Taxes $ 984,710 $ 1,553,654 $ 1,549,959 $ 1,567, Licenses & Permits 7,219 7,050 12,763 12, Charges for Current Services 42,444 45,000 60,167 61, Other Local Revenues 200, , , , State of Tennessee 15,270 16,000 32,598 30, Federal Government Other Sources - 150, ,000 - Total Solid Waste Fund Rev Category Summary $ 1,250,636 $ 2,003,504 $ 2,002,715 $ 1,898, Solid Waste/Sanitation Fund Expenditures Sanitation Education/Information $ 1,398 $ 1,800 $ 1,800 $ 1, Convenience Centers 250, , , , Transfer Stations 883,473 1,342,078 1,178,961 1,370, Post-Closure Care Cost 6,850 12,000 8,406 10, Other Charges 93,420 88, , , Transfers Out 3, , ,803 43,803 Total Solid Waste Fund Department Exp Summary $ 1,239,670 $ 1,885,788 $ 1,726,970 $ 1,846, Local Purpose Fund Revenue Local Taxes $ 578,604 $ 572,865 $ 603,230 $ 601, Licenses & Permits 23,466 23,400 23,830 23, Other Local Revenues Other Government & Citizens Total Local Purpose Fund Rev Category Summary $ 602,070 $ 596,265 $ 627,060 $ 624, Local Purpose(Rural Fire) Fund Fire Prevention & Control $ 486,185 $ 536,100 $ 543,766 $ 749, Other Charges Total Local Purpose Fund Dept Exp Summary $ 486,185 $ 536,100 $ 543,766 $ 749,050 Franklin Co Budget Schedule E - Summary Page 22 of 109

25 Fund Summary by Category/Department Fiscal Year 2016/ Actual Original Budget Estimated Budgeted 122 Drug Fund Revenues Fines, Forfeitures & Penalties $ 47,794 $ 52,700 $ 57,786 $ 50, Charges for Current Services Other Local Revenues 5,840 10,300 5,067 7, State of Tennessee Federal Government 6,833 40,000 16,778 30, Other Government & Citizens 1, ,250 1, Other Sources Total Drug Fund Revenue Category Summary $ 62,167 $ 103,100 $ 82,881 $ 89, Drug Control Fund Drug Enforcement $ 107,076 $ 102,750 $ 81,360 $ 92, Other Charges Total Drug Control Fund Dept Exp Summary $ 107,643 $ 103,450 $ 81,935 $ 93, Highway Fund Revenues Local Taxes $ 623,825 $ 636,371 $ 629,511 $ 643, Licenses & Permits 2,940 2,900 3,207 3, Charges for Current Services 2,015 4, Other Local Revenues 7,188 17,400 16,574 22, State of Tennessee 2,297,389 2,538,022 2,007,823 3,220, Federal Government Other Sources 6,880 20,000 15,000 15,000 Total Highway Fund Revenue Category Summary $ 2,940,237 $ 3,218,693 $ 2,672,365 $ 3,904, Highway Fund Expenditures Administration $ 311,131 $ 337,588 $ 328,882 $ 348, Highway & Bridge Maintenance 741, , , , Operation & Maintenance of Equipment 278, , , , Quarry Operations 373, , , , Other Charges 177, , , , Capital Outlay 1,102,176 1,343,000 1,652, , Principal on Debt 39,414 13,068 13,067 13, Interest on Debt 7,139 6,055 6,054 5, Transfers Out 3,803 51,803 51,803 53,803 Total Highway Fund Department Exp Summary $ 3,034,315 $ 3,499,910 $ 3,565,074 $ 3,215,699 Franklin Co Budget Schedule E - Summary Page 23 of 109

26 Fund Summary by Category/Department Fiscal Year 2016/ Actual Original Budget Estimated Budgeted 151 General Debt Service Fund Revenues Local Taxes $ 1,214,621 $ 1,995,509 $ 1,983,006 $ 2,013, Licenses & Permits 5,730 6,000 10,695 10, Other Local Revenues Other Sources 152, , , ,000 Total Gen Debt Service Rev Category Summary $ 1,372,951 $ 2,151,509 $ 2,143,701 $ 2,168, General Government Debt Service Prinicpal on Debt $ 941,602 $ 1,399,492 $ 1,399,496 $ 1,054, Interest on Debt 323, , , , Other Debt Charges 26,162 34,500 50,111 47, Other Uses Total General Debt Service Fund Exp Summary $ 1,291,405 $ 1,784,431 $ 1,800,051 $ 1,399, Education Debt Service Fund Revenues Local Taxes $ 3,231,598 $ 2,737,136 $ 2,386,879 $ 2,413, Licenses & Permits 7,958 7,700 5,700 8, Other Local Revenues Other Government & Citizens 738, Other Sources Total Educ Debt Service Rev Category Summary $ 3,978,130 $ 2,744,836 $ 2,392,579 $ 2,421, Education Debt Service Expenditures Prinicpal on Debt $ 2,850,069 $ 2,725,701 $ 2,725,700 $ 1,860, Interest on Debt 495, , , , Other Debt Charges 49,941 53,250 37,250 49, Other Uses Total Educ Debt Service Fund Exp Summary $ 3,395,962 $ 3,189,611 $ 3,173,609 $ 2,265,220 Franklin Co Budget Schedule E - Summary Page 24 of 109

27 Fund Summary by Category/Department Fiscal Year 2016/ Actual Original Budget Estimated Budgeted 141 School General Fund Revenues *Amended BG Local Taxes $ 13,796,219 $ 14,155,839 $ 14,092,205 $ 14,164, Licenses & Permits 53,135 46,800 53,135 51, Charges for Current Services 208, , , , Other Local Revenue 469, , , , State of Tennessee 27,597,165 28,068,630 28,059,802 28,358, Federal Government 419, , ,301 71, Other Government & Citizens Other Sources - 100, , ,000 Total School Gen Fund Rev Category Summary $ 42,544,093 $ 43,283,713 $ 43,191,717 $ 43,307, School General Fund Expenditures *Amended BG Instruction Regular Instruction $ 19,077,707 $ 20,181,913 $ 20,027,423 $ 21,068, Alternative School 90, , , , Special Education Program 3,682,794 3,946,366 3,871,397 3,765, Vocational Education Program 1,116,636 1,269,468 1,260,918 1,254, Student Body Education Prog 136, , , , Adult Educ Program Support Attendance $ 222,146 $ 183,597 $ 180,513 $ 198, Health Services 515, , , , Other Support Services 1,301,933 1,374,245 1,353,875 1,511, Regular Instruction 1,005,505 1,160,176 1,134,445 1,176, Special Educ Program 318, , , , Vocational Educ Prog 63,309 61,985 61,828 69, Adult Educ Program Other Programs (OPEB ARC) 186, Board of Education 1,056,052 1,137,553 1,102,090 1,136, Director of Schools 377, , , , Office of Principals 2,239,277 2,301,567 2,240,098 2,296, Human Resources 106, , , , Operation of Plant 3,551,751 3,613,512 3,424,208 3,547, Maintenance of Plant 1,191,032 1,351,018 1,237,068 1,371, Transportation 2,195,704 2,397,202 2,263,277 2,399, Central & Other 560, , , ,248 Franklin Co Budget Schedule E - Summary Page 25 of 109

28 Fund Summary by Category/Department Fiscal Year 2016/17 Non-Instructional Actual Original Budget Estimated Budgeted Food Service $ - $ - $ - $ Community Services 742, , , , Early Childhood Education 1,345,301 1,374,231 1,374,231 1,374,365 Capital Outlay & Debt Service Capital Outlay $ - $ 505,000 $ 425,000 $ 110, Principal Debt Service 209, , , , Interest Debt Service 19,405 14,838 14,837 11, Other Debt Service 510, Transfers Out - 105, , ,420 Total School Gen Fund Exp Summary $ 41,822,071 $ 44,462,882 $ 43,482,514 $ 44,611, Federal Projects Fund Revenues *Amended BG Federal Government $ 2,823,232 $ 3,049,214 $ 3,049,214 $ 3,373, Other Sources 100, , , ,000 Total Federal Projects Revenue Summary 2,923,232 3,149,214 3,149,214 3,473, Federal Projects Fund Expendititures Instruction *Amended BG Regular Instruction Program $ 1,076,662 $ 1,155,467 $ 1,155,467 $ 1,223, Special Education Program 680, , , , Vocational Education Program 66,194 60,189 60,189 63,138 Support Services Health Services 187, , , , Other Student Support 30,463 73,508 73, , Regular Instruction Program 383, , , , Special Education Program 200, , , , Vocational Education Program 4,336 4,326 4,326 1, Special Education Program Transportation 196, , , ,513 Other Uses Transfers Out 100, , , ,000 Total Federal Projects Expenditures Summary 2,926,013 3,149,214 3,149,214 3,473,496 Franklin Co Budget Schedule E - Summary Page 26 of 109

29 Fund Summary by Category/Department Fiscal Year 2016/ Actual Original Budget Estimated Budgeted 143 Centralized Cafeteria Fund Revenues *Amended BG Charges for Current Services $ 1,010,866 $ 1,079,845 $ 1,079,845 $ 1,035, Other Local Revenue 8,451 31,700 29,677 8, State of Tennessee 32,713 32,754 29,749 32, Federal Government 2,066,630 2,177,890 2,177,890 2,291, Other Sources Total Centralized Cafeteria Revenue Summary $ 3,118,660 $ 3,322,189 $ 3,317,161 $ 3,368, Centralized Cafeteria Fund Expenditures *Amended BG Food Service (73100) $ 2,768,911 $ 3,781,563 $ 3,228,902 $ 3,565,835 Total Centralized Cafeteria Dept Exp Summary $ 2,768,911 $ 3,781,563 $ 3,228,902 $ 3,565,835 Franklin Co Budget Schedule E - Summary Page 27 of 109

30 Franklin County, TN County General Fund # 101 FY Budget Fund #101 Account Account Description FURTHER EXPLANATION No. Actual Original Estimated Proposed Estimated Revenues and Other Sources LOCAL TAXES County Property Taxes Current Property Tax $ 8,570,583 $ 7,926,050 $ 7,926,855 $ 8,059,754 Represents $ Trustee's Collections - Prior Year 169, , , , Trustee's Collections - Bankruptcy 3,001 6,000 16,362 4, Circuit/Clerk & Master Collections - Prior Year 231, , , , Interest and Penalty 37,373 45,000 42,965 43, Payments in Lieu of Taxes - TVA 3,780 3,800 3,196 3, Payments in Lieu of Taxes - Local Utilities 28,237 40,000 26,484 28, Payments in Lieu of Taxes - Other 18,335 30,000 17,063 20, COUNTY LOCAL OPTION TAXES Litigation Tax - General 111, , , , Business Tax 352, , , , Mixed Drink Tax - Local 32,230 40,000 35,027 35, STATUTORY LOCAL TAXES Bank Excise Tax 55,303 60,000 48,170 50, Wholesale Beer Tax 214, , , , Interstate Telecommunications Tax 2,112 2,500 2,229 2, Other Statutory Local Taxes TOTAL LOCAL TAXES $ 9,831,124 $ 9,334,200 $ 9,172,925 $ 9,321, LICENSES AND PERMITS Licenses Cable TV Franchise $ 46,307 $ 46,000 $ 46,458 $ 46, Permits Beer Permits 3,851 4,000 4,222 4, Building Permits 20,835 26,000 26,105 25, Other Permits 1,125 5, TOTAL LICENSES AND PERMITS $ 72,118 $ 81,000 $ 77,040 $ 76, FINES, FORFEITURES AND PENALTIES Circuit Court Fines $ 4,236 $ 10,000 $ 4,268 $ 4, Officers Costs 30,872 34,000 30,041 30, Drug Court Fees 1,818 2,000 1,871 1, Jail Fees 7,600 9,000 8,841 8, DUI Treatment Fines 2,365 2,800 1,655 1, Data Entry Fee - Circuit Court 4,081 4,400 3,270 3, Courtroom Security Fee General Sessions Court Fines 25,906 29,500 25,000 20, Fines for Littering Officers Costs 49,919 54,000 48,404 48, Game and Fish Fines 2,377 4,000 2,559 2, Drug Court Fees 9,467 10,000 7,022 7, Jail Fees 25,519 29,000 19,864 25, DUI Treatment Fines 12,591 13,500 11,093 11, Data Entry Fee - General Sessions Court 10,649 11,500 10,798 11, Courtroom Security Fee 1,312 1,500 1,152 1, Juvenile Court Fines Officers Costs 4,084 45,000 5,348 5, Game and Fish Fines Data Entry Fee - Juvenile Court 2,110 2,500 2,234 2, Courtroom Security Fee - Juvenile Court Chancery Court Officers Costs 746 1, Data Entry Fee - Chancery Court 1, ,258 1, Other Courts - In County Fines Drug Court Fees 4,428 5,250 3,781 3, Proceeds from Confiscated Property Other Fines, Forfeitures & Penalties 2,379 2,500 4,991 4,750 TOTAL FINES, FORFEITURES & PENALTIES $ 204,394 $ 274,275 $ 195,210 $ 194, CHARGES FOR CURRENT SERVICES General Service Charges Other General Service Charges $ 17,498 $ 10,000 $ 6,242 $ 8, Fees Copy Fees $ 5 $ 25 $ 2 $ Greenbelt Application Late Telephone Commissions 65,901 53,000 68,000 70,000 Inmate Phones Vending Machine Collections Data Processing Fees - Register 13,162 15,000 13,642 14, Probation Fees 215, , , , Data Processing Fees - Sheriff 4,342 5,000 4,150 4,350 Audit Adjustment Sex Offender Registration Fee - Sheriff 7,800 8,000 7,350 7, Data Processing Fees - County Clerk 10,991 3,500 12,187 12,000 TOTAL CHARGES FOR CURRENT SERVICES $ 335,457 $ 316,725 $ 309,723 $ 311,250 Franklin Co Budget Statement F - County General Fund 101 Page 28 of 109