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

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

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 18-19 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): 21-29 General Fund - General Purpose Schools

Summary Schedule - Operating Funds for the Budget Report to the Citizenry and 2016 Revenues and Operating Transfers In: 2016-2017 2015-2016 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 $ 87,265,222 50.49% $ 168,889,812 $ 82,888,545 49.08% $ 4,376,677 Governmental Library Fund 110,000 32,839 29.85% 119,600 36,716 30.70% (3,877) Public Library Fund 13,277,474 5,983,448 45.06% 13,278,900 6,304,464 47.48% (321,016) Solid Waste Fund 3,954,563 1,676,671 42.40% 4,045,000 1,585,213 39.19% 91,458 Hotel/Motel Fund 7,200,000 3,745,496 52.02% 6,000,000 3,769,287 62.82% (23,791) Engineering and Public Works Fund 14,713,162 6,486,760 44.09% 13,638,946 5,724,378 41.97% 762,382 Debt Service Fund 68,379,836 33,630,979 49.18% 67,083,527 32,111,188 47.87% 1,519,791 General Purpose School Fund 453,500,000 247,592,653 54.60% 438,000,000 234,487,261 53.54% 13,105,392 Total Revenues and Operating Transfers In $ 733,988,423 $ 386,414,068 52.65% $ 711,055,785 $ 366,907,052 51.60% $ 19,507,016 Expenditures and Operating Transfers Out: General Fund $ 179,623,396 $ 106,200,214 59.12% $ 180,300,932 $ 102,462,542 56.83% $ 3,737,672 Governmental Library Fund 110,109 51,664 46.92% 119,709 56,527 47.22% (4,863) Public Library Fund 13,613,731 8,087,210 59.40% 13,361,521 7,733,391 57.88% 353,819 Solid Waste Fund 4,069,606 2,282,591 56.09% 4,113,556 2,446,156 59.47% (163,565) Hotel/Motel Fund 8,378,429 2,746,322 32.78% 6,195,000 2,519,711 40.67% 226,611 Engineering and Public Works Fund 15,668,258 7,251,539 46.28% 14,582,850 6,780,054 46.49% 471,485 Debt Service Fund 74,500,000 13,930,588 18.70% 75,500,000 12,690,097 16.81% 1,240,491 General Purpose School Fund 453,896,526 215,443,156 47.47% 438,227,252 212,140,730 48.41% 3,302,426 Total Expenditures and Operating Transfers Out $ 749,860,055 $ 355,993,284 47.47% $ 732,400,820 $ 346,829,208 47.36% $ 9,164,076 iii

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, 2017. 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 2016. 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 2016. 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 59.90 %. 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 2016. The expenses for the same period are $51,664 a decrease of $4,863 from fiscal year 2016. 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

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 2016. 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

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.

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 525,000-525,000 270,420 (254,580) 51.51% Total Local Taxes 135,391,000 26,561 135,417,561 72,724,871 (62,692,690) 53.70% Licenses and Permits: Licenses 3,150,000-3,150,000 315,499 (2,834,501) 10.02% Permits 1,542,750-1,542,750 924,987 (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 7,350 247.00% Circuit Court 150-150 71 (79) 47.33% Criminal Court 791,250-791,250 343,690 (447,560) 43.44% Juvenile Court 1,031,700-1,031,700 473,967 (557,733) 45.94% Other Fines, Forfeitures & Penalties 78,000 8,656 86,656 104,920 18,264 121.08% Total Fines, Forfeitures and Penalties 1,906,100 8,656 1,914,756 934,998 (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 1,199,000-1,199,000 512,215 (686,785) 42.72% Total Federal Government 1,199,000-1,199,000 512,215 (686,785) 42.72% Other Governments and Citizen Groups: Other Governments 115,000-115,000 3,769 (111,231) 3.28% Citizen Groups - - - 25,890 25,890 N/A CAC Debt Payment 165,971-165,971 - (165,971) 0.00% Total Other Governments and Citizen Groups 280,971-280,971 29,659 (251,312) 10.56% Total Revenues 164,574,739 93,649 164,668,388 85,373,569 (79,294,819) 51.85% Expenditures Current: General Government: Finance and Administration: County Commission Personal Services 344,891-344,891 194,090 150,801 56.28% Employee Benefits 167,426-167,426 89,765 77,661 53.61% Contracted Services 47,225-47,225 28,555 18,670 60.47% Supplies and Materials 6,500 68 6,568 2,109 4,459 32.11% Other Charges 22,250-22,250 22,250-100.00% Commission Discretionary Other Charges 55,000-55,000 16,350 38,650 29.73% 1 continued

General Fund Internal Audit Personal Services 307,882-307,882 161,879 146,003 52.58% Employee Benefits 98,664-98,664 46,302 52,362 46.93% Contracted Services 26,770-26,770 6,946 19,824 25.95% Supplies and Materials 10,255-10,255 2,329 7,926 22.71% Other Charges 649-649 649-100.00% Audit Committee Personal Services 5,760-5,760-5,760 0.00% Employee Benefits 441-441 - 441 0.00% Contracted Services - - - 519 (519) N/A Ethics Committee Contracted Services 250-250 17 233 6.80% Supplies and Materials 50-50 - 50 0.00% Codes Commission Contracted Services 9,000-9,000 1 8,999 0.01% County Clerk Contracted Services 523,982-523,982 269,024 254,958 51.34% Supplies and Materials 91,166-91,166 43,880 47,286 48.13% Other Charges 914-914 914-100.00% Capital Outlay - 2,448 2,448 1,903 545 77.74% Election Commission Personal Services 1,552,814-1,552,814 1,068,221 484,593 68.79% Employee Benefits 216,755-216,755 163,080 53,675 75.24% Contracted Services 414,500-414,500 313,824 100,676 75.71% Supplies and Materials 30,750 139 30,889 49,189 (18,300) 159.24% Other Charges 2,592-2,592 2,592-100.00% Capital Outlay - - - 182,916 (182,916) N/A Law Department Personal Services 1,526,556-1,526,556 849,696 676,860 55.66% Employee Benefits 371,854-371,854 210,840 161,014 56.70% Contracted Services 115,805-115,805 37,507 78,298 32.39% Supplies and Materials 34,750-34,750 12,810 21,940 36.86% Other Charges 649-649 649-100.00% County Mayor Personal Services 619,750-619,750 348,657 271,093 56.26% Employee Benefits 143,404-143,404 79,315 64,089 55.31% Contracted Services 41,700-41,700 31,452 10,248 75.42% Supplies and Materials 12,000-12,000 1,656 10,344 13.80% Other Charges 3,759-3,759 1,159 2,600 30.83% ADA, FMLA & Title VI Office Personal Services 62,039-62,039 35,056 26,983 56.51% Employee Benefits 15,490-15,490 8,731 6,759 56.37% Contracted Services 13,700-13,700 5,566 8,134 40.63% Supplies and Materials 2,050-2,050 179 1,871 8.73% Other Charges 649-649 649-100.00% Family Justice Center Supplies and Materials - 26,561 26,561 26,561-100.00% Behavioral Health Urgent Care Supplies and Materials 200,000-200,000-200,000 0.00% Human Resources Department Personal Services 550,274-550,274 319,376 230,898 58.04% Employee Benefits 182,816-182,816 107,278 75,538 58.68% Contracted Services 48,870-48,870 29,957 18,913 61.30% Supplies and Materials 5,750-5,750 855 4,895 14.87% Other Charges 3,264-3,264 3,264-100.00% Mailroom-Operating Contracted Services - - - 523 (523) N/A Neighborhoods & Community Development Personal Services 182,145-182,145 60,897 121,248 33.43% Employee Benefits 52,011-52,011 16,060 35,951 30.88% 2 continued

General Fund Contracted Services 12,500-12,500 4,148 8,352 33.18% Supplies and Materials 1,750-1,750 1,785 (35) 102.00% Other Charges 10,363-10,363 10,363-100.00% Finance Department Personal Services 1,612,263-1,612,263 887,101 725,162 55.02% Employee Benefits 458,294-458,294 241,281 217,013 52.65% Contracted Services 93,150 144 93,294 41,680 51,614 44.68% Supplies and Materials 37,150 1,939 39,089 23,336 15,753 59.70% Other Charges 1,149-1,149 649 500 56.48% Capital Outlay - 750 750 4,159 (3,409) 554.53% Purchasing Department Personal Services 603,518-603,518 315,694 287,824 52.31% Employee Benefits 202,380-202,380 104,955 97,425 51.86% Contracted Services 39,450-39,450 11,673 27,777 29.59% Supplies and Materials 15,100-15,100 5,487 9,613 36.34% Other Charges 5,097-5,097 5,097-100.00% Real Property Maintenance Division Personal Services 342,537-342,537 192,566 149,971 56.22% Employee Benefits 92,367-92,367 58,594 33,773 63.44% Contracted Services 70,000 350 70,350 19,139 51,211 27.21% Supplies and Materials 6,000-6,000 1,815 4,185 30.25% Other Charges 249-249 249-100.00% Property Management Personal Services 148,560-148,560 75,719 72,841 50.97% Employee Benefits 65,989-65,989 26,401 39,588 40.01% Contracted Services 17,900-17,900 1,749 16,151 9.77% Supplies and Materials 8,000-8,000 1,011 6,989 12.64% Other Charges 649-649 649-100.00% Inoperable Car Lot Contracted Services 6,000-6,000 1,318 4,682 21.97% Supplies and Materials 2,000-2,000 55 1,945 2.75% County Buildings Maintenance Personal Services 413,545 3,527 417,072 241,726 175,346 57.96% Employee Benefits 128,407-128,407 73,719 54,688 57.41% Contracted Services 14,575-14,575 5,496 9,079 37.71% Supplies and Materials 30,900-30,900 23,509 7,391 76.08% Other Charges 57,434-57,434 57,434-100.00% E-Government Purchasing Personal Services 108,278-108,278 60,932 47,346 56.27% Employee Benefits 35,473-35,473 19,922 15,551 56.16% Animal Welfare Other Charges 723,190-723,190 723,190-100.00% Planning Contracted Services 700,000-700,000 525,000 175,000 75.00% Geographic Information Systems Other Charges 393,788-393,788 393,174 614 99.84% Codes Administration Personal Services 1,085,130-1,085,130 598,106 487,024 55.12% Employee Benefits 334,497-334,497 186,736 147,761 55.83% Contracted Services 68,700-68,700 29,039 39,661 42.27% Supplies and Materials 41,500-41,500 18,539 22,961 44.67% Other Charges 93,145-93,145 93,145-100.00% Information Technology Personal Services 3,057,355-3,057,355 1,538,486 1,518,869 50.32% Employee Benefits 848,520-848,520 439,921 408,599 51.85% Contracted Services 1,321,450 62,846 1,384,296 558,262 826,034 40.33% Supplies and Materials 39,800-39,800 16,885 22,915 42.42% Other Charges 6,282-6,282 5,959 323 94.86% Records Management Personal Services 263,465-263,465 160,642 102,823 60.97% 3 continued

General Fund Employee Benefits 119,101-119,101 67,876 51,225 56.99% Contracted Services 13,000-13,000 7,735 5,265 59.50% Supplies and Materials 6,100-6,100 1,374 4,726 22.52% Other Charges 3,264-3,264 3,264-100.00% Sheriff's Merit System Personal Services 173,451-173,451 97,556 75,895 56.24% Employee Benefits 50,064-50,064 31,125 18,939 62.17% Contracted Services 15,750-15,750 8,670 7,080 55.05% Supplies and Materials 7,000-7,000 4,898 2,102 69.97% Property Assessor Personal Services 2,132,895-2,132,895 1,134,819 998,076 53.21% Employee Benefits 738,807 4,000 742,807 384,288 358,519 51.73% Contracted Services 862,358 31,198 893,556 240,519 653,037 26.92% Supplies and Materials 54,000 5,000 59,000 29,873 29,127 50.63% Other Charges 4,609-4,609 4,784 (175) 103.80% Equalization Board Personal Services 20,806-20,806 10,014 10,792 48.13% Employee Benefits 1,591-1,591 766 825 48.15% Contracted Services 2,100-2,100 789 1,311 37.57% Supplies and Materials 200-200 - 200 0.00% Register of Deeds Contracted Services 59,400-59,400 26,882 32,518 45.26% Supplies and Materials 10,250-10,250 5,579 4,671 54.43% Other Charges 3,665-3,665 3,665-100.00% Register of Deeds-Data Processing Fees Employee Benefits 4,000-4,000-4,000 0.00% Contracted Services 64,633-64,633 33,243 31,390 51.43% Supplies and Materials 81,367-81,367 7,099 74,268 8.72% County Trustee's Office Contracted Services 692,000 70 692,070 315,820 376,250 45.63% Supplies and Materials 100,000 621 100,621 41,576 59,045 41.32% Other Charges 14,657-14,657 26,204 (11,547) 178.78% Payments to Component Units 5,603,874-5,603,874 5,603,874-100.00% Total Finance and Administration 32,582,562 139,661 32,722,223 20,754,784 11,967,439 63.43% Administration of Justice: Attorney General Personal Services 2,084,091-2,084,091 1,188,645 895,446 57.03% Employee Benefits 807,795-807,795 436,738 371,057 54.07% Contracted Services 125,850 365 126,215 71,715 54,500 56.82% Supplies and Materials 65,000-65,000 22,416 42,584 34.49% Other Charges 649-649 936 (287) 144.22% Bad Check Unit Personal Services - - - 649 (649) N/A Employee Benefits - - - 51 (51) N/A Attorney General Forfeitures Contracted Services - - - 8,775 (8,775) N/A Circuit Court Clerk Contracted Services 78,000-78,000 41,199 36,801 52.82% Supplies and Materials 9,300 20,069 29,369 2,561 26,808 8.72% Other Charges 1,203-1,203 1,203-100.00% Capital Outlay - 18,634 18,634 1,540 17,094 8.26% General Sessions Court Clerk - Civil Contracted Services 43,100-43,100 5,785 37,315 13.42% Supplies and Materials 9,000 35,000 44,000 2,055 41,945 4.67% Other Charges 649-649 649-100.00% IV-D Child Support - Clerk Personal Services 577,165-577,165 305,230 271,935 52.88% 4 continued

General Fund Employee Benefits 222,524-222,524 117,116 105,408 52.63% Contracted Services 40,250 660 40,910 14,286 26,624 34.92% Supplies and Materials 7,400 15,000 22,400 2,852 19,548 12.73% Other Charges 3,252-3,252 3,252-100.00% Probate Court Contracted Services 38,200 990 39,190 15,149 24,041 38.66% Supplies and Materials 7,500-7,500 1,699 5,801 22.65% Other Charges 823-823 823-100.00% Chancery Court Contracted Services 66,900-66,900 26,454 40,446 39.54% Supplies and Materials 18,220-18,220 8,811 9,409 48.36% Other Charges 1,049-1,049 1,349 (300) 128.60% CR/4th Circuit Court Clerk Administration Contracted Services 18,524-18,524 15,544 2,980 83.91% Supplies and Materials 42,200 24,000 66,200 52,991 13,209 80.05% 4th Circuit Court Clerk Contracted Services 51,500 9,339 60,839 27,073 33,766 44.50% Supplies and Materials 10,750 3,000 13,750 9,769 3,981 71.05% Other Charges 1,203-1,203 1,203-100.00% Criminal Court Clerk Contracted Services 75,250-75,250 26,445 48,805 35.14% Supplies and Materials 18,800 9,452 28,252 14,094 14,158 49.89% Other Charges 19,172-19,172 19,172-100.00% Capital Outlay - 53,202 53,202 53,202-100.00% General Sessions Court Clerk - Criminal Contracted Services 85,000-85,000 34,217 50,783 40.26% Supplies and Materials 15,550 8,757 24,307 20,974 3,333 86.29% Other Charges 18,309-18,309 18,309-100.00% Court Technology Upgrade Supplies and Materials - - - (14,303) 14,303 N/A Circuit Court Judges Contracted Services 7,525-7,525 1,778 5,747 23.63% Supplies and Materials 5,550-5,550 241 5,309 4.34% Other Charges 649-649 649-100.00% 4th Circuit Court Judges Contracted Services 7,600 41 7,641 1,539 6,102 20.14% Supplies and Materials 3,500-3,500 741 2,759 21.17% Other Charges 649-649 649-100.00% Criminal Court Judges Contracted Services 5,740-5,740 3,507 2,233 61.10% Supplies and Materials 3,650-3,650 2,895 755 79.32% Other Charges 100,649-100,649 46,394 54,255 46.09% General Sessions Court Judges Personal Services 1,498,452-1,498,452 845,524 652,928 56.43% Employee Benefits 336,588-336,588 183,585 153,003 54.54% Contracted Services 33,210 30 33,240 7,372 25,868 22.18% Supplies and Materials 14,400-14,400 10,283 4,117 71.41% Other Charges 649-649 728 (79) 112.17% Jury Commission Personal Services 173,147-173,147 87,270 85,877 50.40% Employee Benefits 19,770-19,770 11,091 8,679 56.10% Contracted Services 11,800-11,800 2,876 8,924 24.37% Supplies and Materials 3,250-3,250 782 2,468 24.06% Other Charges 649-649 649-100.00% Juvenile Court Personal Services 2,132,597-2,132,597 1,162,402 970,195 54.51% Employee Benefits 734,991-734,991 391,204 343,787 53.23% Contracted Services 362,410 52,004 414,414 198,112 216,302 47.81% Supplies and Materials 17,900-17,900 6,820 11,080 38.10% Other Charges 100,596-100,596 98,805 1,791 98.22% 5 continued

General Fund Capital Outlay - 11,597 11,597 11,597-100.00% IV-D Referee Program Personal Services 306,165-306,165 172,187 133,978 56.24% Employee Benefits 77,616-77,616 44,838 32,778 57.77% Contracted Services 13,750-13,750 4,067 9,683 29.58% Supplies and Materials 1,200-1,200 499 701 41.58% Other Charges 1,832-1,832 1,832-100.00% Juvenile Court Clerk Personal Services 445,338-445,338 214,180 231,158 48.09% Employee Benefits 157,762-157,762 73,555 84,207 46.62% Contracted Services 54,750-54,750 14,973 39,777 27.35% Supplies and Materials 11,750-11,750 4,751 6,999 40.43% Other Charges 649-649 649-100.00% Juvenile Service Center Personal Services 2,063,533-2,063,533 1,194,824 868,709 57.90% Employee Benefits 858,530-858,530 499,394 359,136 58.17% Contracted Services 114,280 141 114,421 69,637 44,784 60.86% Supplies and Materials 157,000 6,203 163,203 87,902 75,301 53.86% Other Charges 58,566-58,566 58,566-100.00% Juvenile Service Center Donations Supplies and Materials - - - 858 (858) N/A Probation/Pre-trial Release Personal Services 508,368-508,368 269,017 239,351 52.92% Employee Benefits 215,502-215,502 97,685 117,817 45.33% Contracted Services 16,350-16,350 4,932 11,418 30.17% Supplies and Materials 10,000-10,000 6,124 3,876 61.24% Other Charges 1,832-1,832 1,832-100.00% Cost in Cases Charged Other Charges 475,000-475,000 250,232 224,768 52.68% Public Defender Personal Services 1,300,580-1,300,580 694,697 605,883 53.41% Employee Benefits 385,663-385,663 215,124 170,539 55.78% Contracted Services 198,658 432 199,090 104,396 94,694 52.44% Supplies and Materials 123,195 5,626 128,821 55,295 73,526 42.92% Other Charges (217,728) - (217,728) 2,247 (219,975) -1.03% Court Officers Contracted Services 13,020-13,020 6,594 6,426 50.65% Supplies and Materials 14,000-14,000 7,634 6,366 54.53% Other Charges 3,494-3,494 3,494-100.00% Total Administration of Justice 17,510,754 274,542 17,785,296 9,800,136 7,985,160 55.10% Public Safety: Emergency Management Contracted Services 75,000-75,000-75,000 0.00% Other Charges 3,183-3,183 3,183-100.00% Community Mediation Center Contracted Services 170,000-170,000 67,919 102,081 39.95% Fire Prevention Bureau Personal Services 463,808-463,808 249,374 214,434 53.77% Employee Benefits 146,258-146,258 79,007 67,251 54.02% Contracted Services 103,876-103,876 44,910 58,966 43.23% Supplies and Materials 51,450-51,450 19,057 32,393 37.04% Other Charges 1,317-1,317 867 450 65.83% Sheriff's Administration Contracted Services 184,230-184,230 69,977 114,253 37.98% Supplies and Materials 257,200-257,200 200,979 56,221 78.14% Other Charges 1,450,000-1,450,000 1,450,000-100.00% Records and Communication Contracted Services 82,300 7,417 89,717 51,591 38,126 57.50% 6 continued

General Fund Supplies and Materials 30,100-30,100 10,524 19,576 34.96% Training Contracted Services 53,200 121 53,321 19,102 34,219 35.82% Supplies and Materials 203,750 4,802 208,552 62,129 146,423 29.79% Other Charges 13,000-13,000 13,000-100.00% Planning and Development Contracted Services 5,770-5,770 2,027 3,743 35.13% Supplies and Materials 4,000-4,000 615 3,385 15.38% Stop Violence Against Women Contracted Services 28,350-28,350 12,782 15,568 45.09% Supplies and Materials 16,150-16,150 11,755 4,395 72.79% Patrol & Cops Universal Personal Services 43,354,462-43,354,462 24,509,228 18,845,234 56.53% Employee Benefits 17,654,081-17,654,081 9,478,781 8,175,300 53.69% Contracted Services 861,250 11,514 872,764 405,676 467,088 46.48% Supplies and Materials 1,282,250 230,489 1,512,739 687,906 824,833 45.47% Other Charges 30,297-30,297 22,683 7,614 74.87% Warrants Contracted Services 160,750-160,750 83,210 77,540 51.76% Supplies and Materials 96,750-96,750 35,946 60,804 37.15% Detectives Contracted Services 161,200-161,200 63,256 97,944 39.24% Supplies and Materials 114,500-114,500 42,753 71,747 37.34% Forensic Services Contracted Services 45,350-45,350 15,297 30,053 33.73% Supplies and Materials 39,600-39,600 15,009 24,591 37.90% Juvenile Division Contracted Services 16,900-16,900 9,650 7,250 57.10% Supplies and Materials 14,400-14,400 4,808 9,592 33.39% Special Teams Contracted Services 19,300-19,300 4,557 14,743 23.61% Supplies and Materials 20,600-20,600 6,897 13,703 33.48% Senior Citizen Awareness Contracted Services - 133 133-133 0.00% Narcotics Division Contracted Services 248,250 79 248,329 137,647 110,682 55.43% Supplies and Materials 198,500-198,500 125,909 72,591 63.43% Other Charges 16,500-16,500 16,500-100.00% VICE Contracted Services - 27,651 27,651 5,000 22,651 18.08% Internal Affairs Contracted Services 8,750-8,750 5,920 2,830 67.66% Supplies and Materials 6,500-6,500 1,886 4,614 29.02% Organized Retail Crime Contracted Services - 505 505-505 0.00% Supplies and Materials - 500 500-500 0.00% Special Services Contracted Services 63,350-63,350 21,474 41,876 33.90% Supplies and Materials 47,000-47,000 25,756 21,244 54.80% Life Skills Program Supplies and Materials - 8,267 8,267-8,267 0.00% Teen Academy - Sheriff Contracted Services - 10,002 10,002 154 9,848 1.54% Sexual Offender Registry Contracted Services - 2,000 2,000 1,300 700 65.00% Supplies and Materials - 4,050 4,050-4,050 0.00% Interest Earned - Inmates Supplies and Materials - 2,281 2,281-2,281 0.00% Donations/Sheriff-Target Supplies and Materials - - - 931 (931) N/A 7 continued

General Fund Honor Guard Golf Tournament Supplies and Materials - 5,000 5,000 243 4,757 4.86% Auxiliary Services Personal Services 301,166-301,166 145,568 155,598 48.33% Employee Benefits 41,318-41,318 21,332 19,986 51.63% Contracted Services 9,500-9,500 2,881 6,619 30.33% Supplies and Materials 13,250-13,250 4,430 8,820 33.43% Correctional Facilities Contracted Services 1,175,100 847 1,175,947 599,528 576,419 50.98% Supplies and Materials 4,564,500 49,685 4,614,185 2,305,989 2,308,196 49.98% Other Charges 2,512,400-2,512,400 2,510,807 1,593 99.94% Helen McNabb Interchange Contracted Services - 52,101 52,101 52,101-100.00% Jail Commissary Personal Services 219,207-219,207 120,624 98,583 55.03% Employee Benefits 74,211-74,211 48,625 25,586 65.52% Contracted Services 20,000-20,000 3,200 16,800 16.00% Supplies and Materials 432,000 1,190 433,190 268,823 164,367 62.06% Other Charges 93,000-93,000 49,183 43,817 52.88% Medical Examiner Operating Personal Services 2,202,089-2,202,089 1,234,114 967,975 56.04% Employee Benefits 526,620-526,620 287,651 238,969 54.62% Contracted Services 502,100 5,084 507,184 259,628 247,556 51.19% Supplies and Materials 74,500-74,500 51,438 23,062 69.04% Other Charges 127,497-127,497 123,274 4,223 96.69% Sheriff's K-9 Donations Supplies and Materials - 9,657 9,657 3,498 6,159 36.22% Animal Control Contracted Services 26,520-26,520 19,484 7,036 73.47% Supplies and Materials 42,500-42,500 14,280 28,220 33.60% Juvenile Court Officers Contracted Services 11,080-11,080 1,499 9,581 13.53% Supplies and Materials 21,750-21,750 13,422 8,328 61.71% Payments to Component Units 326,200-326,200 326,200-100.00% Total Public Safety 81,119,990 433,375 81,553,365 46,564,754 34,988,611 57.10% Public Health and Welfare: Indigent Assistance Contracted Services 220,800-220,800 113,250 107,550 51.29% John Tarleton Home Contracted Services 848,663-848,663 636,497 212,166 75.00% Support Services Personal Services 1,350,221 4,950 1,355,171 780,535 574,636 57.60% Employee Benefits 533,663-533,663 302,077 231,586 56.60% Contracted Services 472,515 5,812 478,327 366,416 111,911 76.60% Supplies and Materials 262,000-262,000 94,001 167,999 35.88% Other Charges 172,000-172,000 103,039 68,961 59.91% Capital Outlay - 135,000 135,000-135,000 0.00% Preventive Health Service Personal Services 1,558,074 31,359 1,589,433 815,461 773,972 51.31% Employee Benefits 533,593-533,593 279,915 253,678 52.46% Contracted Services 144,600-144,600 52,637 91,963 36.40% Supplies and Materials 822,000-822,000 7,197 814,803 0.88% Dental Services Personal Services 862,222-862,222 480,352 381,870 55.71% Employee Benefits 269,250-269,250 148,324 120,926 55.09% Contracted Services 23,800-23,800 10,681 13,119 44.88% Supplies and Materials 56,300-56,300 28,341 27,959 50.34% 8 continued

General Fund Emergency Medical Services Personal Services 48,859-48,859 27,436 21,423 56.15% Employee Benefits 12,052-12,052 6,818 5,234 56.57% Contracted Services 13,000 900 13,900 2,893 11,007 20.81% Other Charges 395,000 275,000 670,000 489,457 180,543 73.05% Food & Restaurant Inspection Personal Services 669,869-669,869 357,646 312,223 53.39% Employee Benefits 218,967-218,967 119,250 99,717 54.46% Contracted Services 22,300-22,300 5,790 16,510 25.96% Supplies and Materials 16,500-16,500 9,663 6,837 58.56% Health Administration Personal Services 837,060-837,060 410,148 426,912 49.00% Employee Benefits 267,098-267,098 116,855 150,243 43.75% Contracted Services 53,725 540 54,265 6,951 47,314 12.81% Supplies and Materials 7,050-7,050 1,122 5,928 15.91% Community Development & Planning Personal Services 668,779-668,779 348,945 319,834 52.18% Employee Benefits 196,165-196,165 90,154 106,011 45.96% Contracted Services 10,650-10,650 1,379 9,271 12.95% Supplies and Materials 5,400-5,400 1,332 4,068 24.67% Indigent Medical Care Contracted Services 3,950,000-3,950,000 1,832,639 2,117,361 46.40% Pharmacy Personal Services 34,844-34,844 19,785 15,059 56.78% Employee Benefits 18,566-18,566 10,342 8,224 55.70% Contracted Services 9,900-9,900 636 9,264 6.42% Supplies and Materials 302,000-302,000 717,201 (415,201) 237.48% Primary Care Contracted Services 285,000-285,000 169,762 115,238 59.57% Rabies & Animal Control Personal Services 9,110-9,110-9,110 0.00% Employee Benefits 689-689 - 689 0.00% School Health Program Personal Services 40,850-40,850 23,114 17,736 56.58% Employee Benefits 20,399-20,399 11,504 8,895 56.39% Contracted Services 430,003-430,003 216,904 213,099 50.44% Social Services Personal Services 292,268 (36,309) 255,959 124,252 131,707 48.54% Employee Benefits 83,813-83,813 28,978 54,835 34.57% Contracted Services 6,750-6,750 3,768 2,982 55.82% Supplies and Materials 500-500 - 500 0.00% Ground Water Services Personal Services 303,345-303,345 164,729 138,616 54.30% Employee Benefits 158,610-158,610 79,698 78,912 50.25% Contracted Services 42,150-42,150 11,316 30,834 26.85% Supplies and Materials 9,400-9,400 4,517 4,883 48.05% Vector Control Services Contracted Services 3,950-3,950 1,097 2,853 27.77% Supplies and Materials 4,500-4,500 4,189 311 93.09% Disease Surveillance and Investigation Personal Services 401,185-401,185 232,675 168,510 58.00% Employee Benefits 120,293-120,293 65,961 54,332 54.83% Contracted Services 113,500 (35,000) 78,500 7,412 71,088 9.44% Supplies and Materials 32,000-32,000-32,000 0.00% Other Charges 23,000-23,000 5,035 17,965 21.89% Vital Records Personal Services 149,980-149,980 82,334 67,646 54.90% Employee Benefits 55,574-55,574 30,935 24,639 55.66% Contracted Services 68,000-68,000 41,446 26,554 60.95% Supplies and Materials 150-150 64 86 42.67% 9 continued

General Fund Women's Health Services Personal Services 172,455-172,455 97,279 75,176 56.41% Employee Benefits 53,079-53,079 29,970 23,109 56.46% Contracted Services 8,500-8,500 3,670 4,830 43.18% Supplies and Materials 7,500-7,500 2,092 5,408 27.89% Community Health Services Personal Services 422,060-422,060 237,366 184,694 56.24% Employee Benefits 134,909-134,909 76,617 58,292 56.79% Contracted Services 17,440 35,000 52,440 5,900 46,540 11.25% Supplies and Materials 6,208 340 6,548 281 6,267 4.29% Car Seat Program Contracted Services - 4,347 4,347 1,197 3,150 27.54% Supplies and Materials 20,000-20,000 2,896 17,104 14.48% Community Action Committee Contracted Services 1,567,419-1,567,419 793,709 773,710 50.64% Other Charges 220,000-220,000 110,000 110,000 50.00% Dirty Lot Ordinance Personal Services 209,714-209,714 124,057 85,657 59.16% Employee Benefits 99,255-99,255 58,077 41,178 58.51% Contracted Services 10,250-10,250 775 9,475 7.56% Supplies and Materials 8,250-8,250 946 7,304 11.47% Other Charges 1,203-1,203 1,203-100.00% Payments to Component Units 256,628-256,628 166,628 90,000 64.93% Total Public Health and Welfare 21,757,374 421,939 22,179,313 11,817,518 10,361,795 53.28% Social and Cultural Services: Maintenance and Park Patrol Personal Services 1,588,866 (6,946) 1,581,920 874,235 707,685 55.26% Employee Benefits 608,941-608,941 327,360 281,581 53.76% Contracted Services 250,950 2,000 252,950 172,727 80,223 68.29% Supplies and Materials 289,500-289,500 244,678 44,822 84.52% Other Charges 343,730-343,730 343,156 574 99.83% Recreation Administration Personal Services 522,916 3,419 526,335 276,370 249,965 52.51% Employee Benefits 134,665-134,665 76,597 58,068 56.88% Contracted Services 267,750-267,750 116,319 151,431 43.44% Supplies and Materials 34,250-34,250 13,932 20,318 40.68% Other Charges 39,820-39,820 39,673 147 99.63% Trial Sponsor Program Contracted Services - 806 806-806 0.00% Tree/Bench Program Contracted Services - 13,957 13,957 3,007 10,950 21.54% Park Improvements Amusement Tax Contracted Services 20,000 15,000 35,000 38,753 (3,753) 110.72% Supplies and Materials 130,000 20,000 150,000 35,122 114,878 23.41% Capital Outlay - 252,258 252,258 125,057 127,201 49.58% Community Outreach Personal Services 76,448-76,448 42,928 33,520 56.15% Employee Benefits 11,848-11,848 7,548 4,300 63.71% Constituent Services Personal Services 120,753-120,753 42,865 77,888 35.50% Employee Benefits 37,585-37,585 10,346 27,239 27.53% Contracted Services - 13,900 13,900 2,452 11,448 17.64% Supplies and Materials - - - 1,927 (1,927) N/A Senior Center & Volunteer Services Personal Services 93,142-93,142 42,662 50,480 45.80% Employee Benefits 19,989-19,989 10,579 9,410 52.92% Contracted Services 3,700-3,700 2,736 964 73.95% 10 continued

General Fund Supplies and Materials 1,050-1,050 642 408 61.14% Other Charges 649-649 649-100.00% Senior Picnic Contracted Services - - - 7,859 (7,859) N/A Supplies and Materials - 2,133 2,133 12,789 (10,656) 599.58% Frank Strang Senior Center Personal Services 64,037-64,037 47,855 16,182 74.73% Employee Benefits 15,836-15,836 9,378 6,458 59.22% Contracted Services 9,200-9,200 2,788 6,412 30.30% Supplies and Materials 3,100-3,100 985 2,115 31.77% Other Charges 649-649 649-100.00% Senior Center-South Knox Personal Services 63,875-63,875 35,869 28,006 56.15% Employee Benefits 15,879-15,879 8,917 6,962 56.16% Contracted Services 6,300-6,300 1,981 4,319 31.44% Supplies and Materials 2,150-2,150 437 1,713 20.33% Other Charges 649-649 649-100.00% Halls Senior Center Personal Services 58,358-58,358 32,770 25,588 56.15% Employee Benefits 34,772-34,772 19,586 15,186 56.33% Contracted Services 8,050-8,050 2,123 5,927 26.37% Supplies and Materials 6,950 158 7,108 936 6,172 13.17% Other Charges 649-649 649-100.00% Corryton Senior Center Personal Services 51,921-51,921 29,156 22,765 56.15% Employee Benefits 14,026-14,026 8,819 5,207 62.88% Contracted Services 5,800-5,800 1,882 3,918 32.45% Supplies and Materials 3,300-3,300 1,019 2,281 30.88% Other Charges 649-649 649-100.00% Senior Center-Carter Personal Services 57,687-57,687 32,394 25,293 56.15% Employee Benefits 27,415-27,415 17,374 10,041 63.37% Contracted Services 5,050-5,050 1,865 3,185 36.93% Supplies and Materials 3,300-3,300 988 2,312 29.94% Other Charges 649-649 649-100.00% Karns Center-Carter Personal Services 57,687-57,687 32,394 25,293 56.15% Employee Benefits 15,566-15,566 9,016 6,550 57.92% Contracted Services 10,900-10,900 2,960 7,940 27.16% Supplies and Materials 3,000 167 3,167 1,411 1,756 44.55% Other Charges 249-249 3,066 (2,817) 1231.33% Total Social and Cultural Services 5,144,205 316,852 5,461,057 3,182,182 2,278,875 58.27% Agricultural and Natural Resources: Agricultural Extension Services Personal Services 288,302-288,302 75,694 212,608 26.26% Employee Benefits 91,642-91,642 24,398 67,244 26.62% Contracted Services 23,200-23,200 10,902 12,298 46.99% Supplies and Materials 6,500-6,500 1,629 4,871 25.06% New Harvest Farmer's Market Contracted Services - - - 1,920 (1,920) N/A Soil Conservation District Personal Services 79,520-79,520 44,654 34,866 56.15% Employee Benefits 10,922-10,922 6,132 4,790 56.14% Contracted Services 10,000-10,000 3,771 6,229 37.71% Supplies and Materials 3,550-3,550 1,095 2,455 30.85% Other Charges 649-649 649-100.00% Total Agricultural and Natural Resources: 514,285-514,285 170,844 343,441 33.22% 11 continued

General Fund Other General Government: Economic and Community Development Grants Miscellaneous Entities 1,021,761 232,738 1,254,499 706,165 548,334 56.29% Veteran's Services Personal Services 79,845-79,845 44,836 35,009 56.15% Employee Benefits 24,883-24,883 13,976 10,907 56.17% Contracted Services 8,800-8,800 2,912 5,888 33.09% Supplies and Materials 1,400-1,400 1,099 301 78.50% Other Charges 649-649 649-100.00% Property and Liability Insurance Other Charges 38,936-38,936 35,358 3,578 90.81% Payments to Cities Contracted Services 155,000-155,000 41,534 113,466 26.80% Official's Expense Contracted Services 5,000-5,000-5,000 0.00% Equipment Capital Outlay - 162,000 162,000 17,160 144,840 10.59% Audit Services Contracted Services 350,000-350,000 261,061 88,939 74.59% Miscellaneous Personal Services (150,000) 1,000,000 850,000 972,664 (122,664) 114.43% Employee Benefits (250,000) - (250,000) 161,538 (411,538) -64.62% Contracted Services 155,000 19,298 174,298 120,207 54,091 68.97% Supplies and Materials - - - 29,245 (29,245) N/A Other Charges 370,280 382,000 752,280 570,600 181,680 75.85% PBA Management & Operations Other Charges 6,900,000-6,900,000 6,900,000-100.00% Trustee's Commission Other Charges 2,675,000-2,675,000 1,406,290 1,268,710 52.57% Employee Benefits Employee Benefits 825,000-825,000 730,745 94,255 88.58% Employee Benefits - MERP County Match Employee Benefits 150,000-150,000 58,021 91,979 38.68% Payments to Component Units 665,000-665,000 481,360 183,640 72.38% Total Other General Government 13,026,554 1,796,036 14,822,590 12,555,420 2,267,170 84.70% Total Expenditures 171,655,724 3,382,405 175,038,129 104,845,638 70,192,491 59.90% Excess (Deficiency) of Revenues Over (Under) Expenditures (7,080,985) (3,288,756) (10,369,741) (19,472,069) (9,102,328) 187.78% 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) 3,230,691 29.54% Total Other Financing Sources (Uses) 3,669,733 (70,000) 3,599,733 537,077 (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) 279.69% 12

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.

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 450-450 201 (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 13,608 48.39% Employee Benefits 3,100-3,100 1,740 1,360 56.13% Contracted Services 8,650 109 8,759 2,501 6,258 28.55% Supplies & Materials 71,000-71,000 33,466 37,534 47.14% Other Charges 881-881 1,196 (315) 135.75% Total Social and Cultural Services 110,000 109 110,109 51,664 58,445 46.92% Excess (Deficiency) of Revenues Over (Under) Expenditures (15,000) (109) (15,109) (18,825) (3,716) 124.59% 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

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 310,000-310,000 156,311 (153,689) 50.42% Other Local Revenues: Other Local Revenue 132,000 33,574 165,574 162,186 (3,388) 97.95% Other Governments and Citizens Groups: Federal Grant 6,400-6,400 6,400-100.00% State of Tennessee 45,500-45,500 45,500-100.00% Rothrock Estate - - - 19,030 19,030 N/A Total Other Governments and Citizen Groups 51,900-51,900 70,930 19,030 136.67% 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 3,032,217 55.97% Employee Benefits 2,155,060-2,155,060 1,226,071 928,989 56.89% Contracted Services 722,970 12,970 735,940 413,891 322,049 56.24% Supplies & Materials 1,766,200-1,766,200 1,070,509 695,691 60.61% Other Charges 201,828-201,828 120,086 81,742 59.50% Capital Outlay - 80,210 80,210 27,500 52,710 34.29% Public Library Maintenance Personal Services 188,296-188,296 105,736 82,560 56.15% Employee Benefits 75,677-75,677 42,616 33,061 56.31% Contracted Services 585,050 35,244 620,294 426,992 193,302 68.84% Supplies & Materials 53,500-53,500 21,920 31,580 40.97% Capital Outlay 725,000-725,000 725,000-100.00% State General Library Supplies & Materials 51,900-51,900 51,900-100.00% Rothrock Estate Supplies & Materials - 72,620 72,620-72,620 0.00% Total Social and Cultural Services 13,330,687 283,044 13,613,731 8,087,210 5,526,521 59.40% Excess (Deficiency) of Revenues Over (Under) Expenditures (1,836,787) (249,470) (2,086,257) (2,103,762) (17,505) 100.84% 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) 625.64% 14

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 350,000-350,000 298,311 (51,689) 85.23% State of Tennessee 474,563-474,563 112,432 (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 16,000 190,244 105,945 84,299 55.69% Employee Benefits 51,371-51,371 30,103 21,268 58.60% Contracted Services 8,972 163 9,135 4,921 4,214 53.87% Supplies & Materials 4,030-4,030 5,258 (1,228) 130.47% Other Charges 204,104-204,104 180,784 23,320 88.57% Convenience Centers Personal Services 491,357-491,357 276,568 214,789 56.29% Employee Benefits 264,084-264,084 123,773 140,311 46.87% Contracted Services 1,944,820-1,944,820 1,062,752 882,068 54.65% Supplies & Materials 50,750-50,750 15,950 34,800 31.43% Other Charges 72,850-72,850 72,850-100.00% Tire Storage Facility Contracted Services 350,000-350,000 161,977 188,023 46.28% Litter Grant - County Personal Services 41,589-41,589 11,878 29,711 28.56% Employee Benefits 19,714-19,714 1,640 18,074 8.32% Contracted Services 6,250-6,250 3,684 2,566 58.94% Supplies & Materials 14,000-14,000 7,420 6,580 53.00% Recycling Program Personal Services 170,488-170,488 93,584 76,904 54.89% Employee Benefits 51,354-51,354 30,107 21,247 58.63% Contracted Services 26,976-26,976 29,955 (2,979) 111.04% Supplies & Materials 21,325-21,325 12,088 9,237 56.68% Other Charges 923-923 923-100.00% Household Hazardous Waste Contracted Services 84,242-84,242 50,431 33,811 59.86% Total Public Health and Welfare 4,053,443 16,163 4,069,606 2,282,591 1,787,015 56.09% Excess (Deficiency) of Revenues Over (Under) Expenditures (673,880) (16,163) (690,043) (605,920) 84,123 87.81% Other Financing Sources (Uses) Transfers from Other Funds 575,000-575,000 - (575,000) 0.00% Net Change in Fund Balances $ (98,880) $ (16,163) $ (115,043) $ (605,920) $ (490,877) 526.69% 15

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 2011-115,316 115,316 223,494 108,178 193.81% Total Revenues 160,000 115,316 275,316 322,050 46,734 116.97% Expenditures Current: General Government: Finance and Administration Clean Air Section 103 PM 2.5 03/09 Personal Services - 8,586 8,586 28,760 (20,174) 334.96% Employee Benefits - 7,447 7,447 11,840 (4,393) 158.99% Contracted Services - 25,143 25,143 20,595 4,548 81.91% Supplies & Materials - 17,174 17,174 7,076 10,098 41.20% Air Pollution FY 10 Personal Services - 160,000 160,000 204,560 (44,560) 127.85% Employee Benefits - 80,000 80,000 76,568 3,432 95.71% Contracted Services - 82,444 82,444 26,694 55,750 32.38% Supplies & Materials - 77,677 77,677 37,488 40,189 48.26% Permit Fee Personal Services - - - 103,977 (103,977) N/A Employee Benefits - - - 37,569 (37,569) N/A Contracted Services 145,334-145,334 1,012 144,322 0.70% Supplies & Materials - - - 422 (422) N/A Other Charges 14,666-14,666 14,666-100.00% Air Pollution Title V Personal Services - - - 32,070 (32,070) N/A Employee Benefits - - - 11,144 (11,144) N/A Total Finance and Administration 160,000 458,471 618,471 614,441 4,030 99.35% Net Change in Fund Balances $ - $ (343,155) $ (343,155) $ (292,391) $ 50,764 85.21% 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

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 2,220,000-2,220,000 370,804 1,849,196 16.70% Women's Basketball of Fame 150,000-150,000 100,000 50,000 66.67% Trustee Commission 72,000-72,000 14,369 57,631 19.96% Tourism and Sports Development Corp. 2,880,000 30,000 2,910,000 1,710,000 1,200,000 58.76% Contributions to agencies 1,278,000 1,148,429 2,426,429 551,149 1,875,280 22.71% Total Other General Government: 6,600,000 1,178,429 7,778,429 2,746,322 5,032,107 35.31% Excess (Deficiency) of Revenues Over (Under) Expenditures 600,000 (1,178,429) (578,429) 999,174 1,577,603-172.74% Other Financing Sources(Uses) Operating Transfers Out - Other Funds (600,000) - (600,000) - 600,000 0.00% Net Change in Fund Balances $ - $ (1,178,429) $ (1,178,429) $ 999,174 $ 2,177,603-84.79% 17

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 2,030,000-2,030,000 878,888 (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 40,000-40,000 152,600 112,600 381.50% State of Tennessee: Gasoline Tax 5,075,000-5,075,000 2,137,222 (2,937,778) 42.11% Petroleum Special Tax 311,000-311,000 129,946 (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 67,300 452,133 217,244 234,889 48.05% Employee Benefits 104,243-104,243 62,626 41,617 60.08% Contracted Services 23,600-23,600 14,727 8,873 62.40% Supplies & Materials 4,500-4,500 3,140 1,360 69.78% Other Charges 149,500-149,500 149,165 335 99.78% Construction Services Personal Services 477,810 (6,610) 471,200 261,541 209,659 55.51% Employee Benefits 181,676-181,676 96,495 85,181 53.11% Contracted Services 11,020-11,020 5,629 5,391 51.08% Supplies & Materials 18,350-18,350 14,558 3,792 79.34% Stormwater Management-ADM Personal Services 874,466 (52,430) 822,036 478,076 343,960 58.16% Employee Benefits 280,146-280,146 152,388 127,758 54.40% Contracted Services 61,213 1,125 62,338 32,529 29,809 52.18% Supplies & Materials 27,800-27,800 8,529 19,271 30.68% Other Charges 5,400-5,400 332 5,068 6.15% Stormwater Management-Violation Contracted Services - - - 889 (889) N/A Supplies & Materials - 11,917 11,917 4,239 7,678 35.57% Highway and Bridge Maintenance Personal Services 2,940,524 77,205 3,017,729 1,687,148 1,330,581 55.91% Employee Benefits 1,206,989-1,206,989 674,375 532,614 55.87% Contracted Services 1,002,350 28,790 1,031,140 733,883 297,257 71.17% Supplies & Materials 4,753,506 8,051 4,761,557 1,382,023 3,379,534 29.02% Other Charges 515,000-515,000 515,332 (332) 100.06% Capital Outlay - - - 350 (350) N/A 18 continued

Engineering and Public Works Special Revenue Fund Traffic Control Personal Services 322,395-322,395 184,047 138,348 57.09% Employee Benefits 145,168-145,168 82,799 62,369 57.04% Contracted Services 142,764-142,764 84,770 57,994 59.38% Supplies & Materials 136,900-136,900 41,168 95,732 30.07% Other Charges 70,000-70,000 70,000-100.00% Capital Outlay Capital Outlay - 173,811 173,811 95,331 78,480 54.85% Engineering Personal Services 154,291-154,291 88,729 65,562 57.51% Employee Benefits 39,826-39,826 19,916 19,910 50.01% Contracted Services 37,550 11,770 49,320 22,524 26,796 45.67% Supplies & Materials 5,900-5,900 1,245 4,655 21.10% Other Charges 9,226-9,226 9,226-100.00% Other Charges Other Charges-Trustee's Commission 125,000-125,000 22,757 102,243 18.21% Subdivision Foreclosures Supplies & Materials - 560,383 560,383 6,875 553,508 1.23% Total Engineering and Public Works 14,211,946 881,312 15,093,258 7,224,605 7,868,653 47.87% Excess (Deficiency) of Revenues Over (Under) Expenditures (1,525,000) (881,312) (2,406,312) (1,764,061) 642,251 73.31% 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) 548,066 4.68% Net Change in Fund Balances $ (100,000) $ (855,096) $ (955,096) $ (764,779) $ 190,317 80.07% 19

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.

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 2,280,942-2,280,942 987,521 (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 1,100,000-1,100,000 653,026 446,974 59.37% Debt Service 73,400,000-73,400,000 13,277,562 60,122,438 18.09% Total Debt Service 74,500,000-74,500,000 13,930,588 60,569,412 18.70% Excess (Deficiency) of Revenues Over (Under) Expenditures (6,315,343) - (6,315,343) 19,694,049 26,009,392-311.84% Other Financing Sources (Uses) Operating Transfers In - Other Funds 195,179-195,179 6,342 (188,837) 3.25% Total Other Financial Sources (Uses) 195,179-195,179 6,342 (188,837) 3.25% Net Change in Fund Balances $ (6,120,164) $ - $ (6,120,164) $ 19,700,391 $ 25,820,555-321.89% 20

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

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 144,637,000-144,637,000 59,331,579 (85,305,421) 41.02% Other Local Taxes 1,037,000-1,037,000 423,464 (613,536) 40.84% Wheel Taxes 1,575,000-1,575,000 812,595 (762,405) 51.59% Total Local Taxes 246,676,000-246,676,000 122,013,306 (124,662,694) 49.46% Licenses and Permits 32,000-32,000 19,276 (12,724) 60.24% Charges for Current Services: Education Charges 175,000-175,000 108,061 (66,939) 61.75% Other Charges For Services 375,000-375,000 125,302 (249,698) 33.41% Total Charges/Current Services 550,000-550,000 233,363 (316,637) 42.43% Other Local Revenues: Recurring Items 325,000-325,000 290,858 (34,142) 89.49% Nonrecurring Items 1,150,000-1,150,000 1,221,255 71,255 106.20% Total Other Local Revenues 1,475,000-1,475,000 1,512,113 37,113 102.52% State of Tennessee: Regular Education Funds 197,279,000-197,279,000 119,015,259 (78,263,741) 60.33% Other State Revenues 2,400,000-2,400,000 852,403 (1,547,597) 35.52% Total State of Tennessee 199,679,000-199,679,000 119,867,662 (79,811,338) 60.03% Total Federal Government: 526,000-526,000 313,955 (212,045) 59.69% Other Government and Citizen Group: Donations - - - 20,557 20,557 N/A Payments from Primary Government 3,102,000-3,102,000 3,102,000-100.00% Total Other Government and Citizen Groups: 3,102,000-3,102,000 3,122,557 20,557 100.66% Total Revenues 452,040,000-452,040,000 247,082,232 (204,957,768) 54.66% Expenditures Current: Education: Instruction: Regular Instruction Personal Services 156,540,858 1,647,713 158,188,571 69,136,399 89,052,172 43.71% Employee Benefits 39,443,151 1,131,170 40,574,321 22,653,686 17,920,635 55.83% Contracted Services - - - 250 (250) N/A Supplies and Materials 883,300 81,931 965,231 692,205 273,026 71.71% Capital Outlay - 75,000 75,000-75,000 0.00% 21 continued

Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Excellence Thru Literacy Personal Services - - - 2,870 (2,870) N/A Employee Benefits - - - 183 (183) N/A Contracted Services 10,874 (10,874) - - - N/A Supplies and Materials 381,477-381,477 377,170 4,307 98.87% 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 - - - 3,257 (3,257) N/A Employee Benefits - - - 1,361 (1,361) N/A Contracted Services 12,800 (12,800) - - - N/A Supplies and Materials 26,463-26,463 19,195 7,268 72.54% 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 745,500-745,500-745,500 0.00% Employee Benefits 124,424-124,424 37,112 87,312 29.83% Contracted Services 115,000-115,000 3,244 111,756 2.82% Supplies and Materials 10,200-10,200-10,200 0.00% 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

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 2,147,981 42.38% Employee Benefits 959,641 (55) 959,586 527,140 432,446 54.93% Contracted Services - - - 3,212 (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) 1,388,000 752,057 635,943 54.18% Employee Benefits 453,393 (69,027) 384,366 202,544 181,822 52.70% Contracted Services 160 (160) - - - N/A Supplies and Materials 55,239-55,239-55,239 0.00% Other Charges 9,000 (9,000) - - - N/A Kelly Volunteer Academy Personal Services - 384,800 384,800 77 384,723 0.02% Employee Benefits - 99,053 99,053 1,452 97,601 1.47% Supplies and Materials - 50,406 50,406 6,727 43,679 13.35% Special Education Program Personal Services 30,417,020 (55,700) 30,361,320 12,592,374 17,768,946 41.48% Employee Benefits 8,170,096 (14,158) 8,155,938 4,202,104 3,953,834 51.52% Contracted Services 109,400-109,400 9,861 99,539 9.01% Supplies and Materials 412,500 1,452 413,952 397,952 16,000 96.13% Career & Technical Education Personal Services 8,622,500 50,000 8,672,500 3,691,894 4,980,606 42.57% Employee Benefits 2,236,438 (50,122) 2,186,316 1,227,447 958,869 56.14% Contracted Services 4,478 56,000 60,478 13,530 46,948 22.37% Supplies and Materials 226,480-226,480 222,666 3,814 98.32% Capital Outlay 101,857-101,857-101,857 0.00% Athletics Personal Services - 1,194,500 1,194,500 763,970 430,530 63.96% Employee Benefits - 199,255 199,255 111,848 87,407 56.13% Contracted Services - 4,000 4,000 4,000-100.00% Supplies and Materials - 58,435 58,435 31,804 26,631 54.43% Other Charges - 280,900 280,900 299,100 (18,200) 106.48% Total Instruction 259,141,825 1,141,534 260,283,359 119,571,100 140,712,259 45.94% Support Services: Attendance Personal Services 1,548,500 12,000 1,560,500 702,737 857,763 45.03% Employee Benefits 422,259 (12,020) 410,239 231,025 179,214 56.31% Contracted Services 11,600-11,600 7,045 4,555 60.73% Supplies and Materials 2,800-2,800 729 2,071 26.04% Other Charges 2,200-2,200 944 1,256 42.91% Health Services Personal Services 1,734,100 35,300 1,769,400 868,359 901,041 49.08% Employee Benefits 475,428 9,142 484,570 273,586 210,984 56.46% Contracted Services 45,950-45,950 15,484 30,466 33.70% Supplies and Materials 145,210 532 145,742 111,715 34,027 76.65% Other Charges 21,388-21,388 9,964 11,424 46.59% Other Student Support Personal Services 1,717,150 40,000 1,757,150 767,571 989,579 43.68% Employee Benefits 507,972 (40,027) 467,945 232,060 235,885 49.59% Contracted Services 493,156-493,156 75,427 417,729 15.29% Supplies and Materials 1,300-1,300-1,300 0.00% 23 continued

Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Transfer Department Personal Services 202,400-202,400 117,129 85,271 57.87% Employee Benefits 45,156 (2) 45,154 28,435 16,719 62.97% Contracted Services 783 (283) 500-500 0.00% Supplies and Materials 500-500 - 500 0.00% Other Charges 524 283 807-807 0.00% Guidance Personal Services 6,183,100-6,183,100 2,603,075 3,580,025 42.10% Employee Benefits 1,556,685 (85) 1,556,600 855,261 701,339 54.94% Contracted Services - - - 20 (20) N/A Supplies and Materials 23,650-23,650 19,950 3,700 84.36% Other Charges 4,511-4,511 1,818 2,693 40.30% Math Personal Services - 237,500 237,500 71,076 166,424 29.93% Employee Benefits - 51,628 51,628 11,672 39,956 22.61% Contracted Services - 2,768 2,768 734 2,034 26.52% Supplies and Materials - 73,350 73,350 59,829 13,521 81.57% Other Charges - 7,959 7,959 7,089 870 89.07% Choral Music Personal Services - 118,850 118,850 25,283 93,567 21.27% Employee Benefits - 25,829 25,829 421 25,408 1.63% Contracted Services 6,407 (1,007) 5,400 2,688 2,712 49.78% Supplies and Materials 4,995 27,850 32,845 29,325 3,520 89.28% Other Charges 4,600 1,007 5,607 7,505 (1,898) 133.85% Physical Education Personal Services - 136,500 136,500 66,379 70,121 48.63% Employee Benefits - 30,416 30,416 8,211 22,205 27.00% Contracted Services 2,540 (2,190) 350 461 (111) 131.71% Supplies and Materials 14,007 29,700 43,707 17,475 26,232 39.98% Other Charges 2,161 2,189 4,350 7,961 (3,611) 183.01% Science Personal Services - 136,850 136,850 51,659 85,191 37.75% Employee Benefits - 30,464 30,464 9,284 21,180 30.48% Contracted Services - 6,800 6,800 240 6,560 3.53% Supplies and Materials - 151,452 151,452 98,027 53,425 64.72% Other Charges - 8,662 8,662 6,179 2,483 71.33% Social Studies Personal Services - 101,200 101,200 3,749 97,451 3.70% Employee Benefits - 21,244 21,244 622 20,622 2.93% Contracted Services - 570 570 466 104 81.75% Supplies and Materials - 31,694 31,694 18,784 12,910 59.27% Other Charges - 3,562 3,562 4,000 (438) 112.30% 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 - - - 2,000 (2,000) N/A Employee Benefits - - - 334 (334) N/A Contracted Services - 8,250 8,250 7,295 955 88.42% Supplies and Materials - 27,725 27,725 23,800 3,925 85.84% Other Charges - 2,425 2,425 395 2,030 16.29% Elementary School Reading Support Personal Services - 101,100 101,100 58,725 42,375 58.09% Employee Benefits - 22,423 22,423 9,642 12,781 43.00% Other Charges - 15,934 15,934 8,540 7,394 53.60% 24 continued

Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Excellance through Literacy Support Other Charges - 37,874 37,874-37,874 0.00% Regular Instruction Personal Services 8,255,263 (3,947,713) 4,307,550 1,959,290 2,348,260 45.49% Employee Benefits 2,635,132 (1,626,040) 1,009,092 827,015 182,077 81.96% Contracted Services 942,000 66,770 1,008,770 230,153 778,617 22.82% Supplies and Materials - - - 91 (91) N/A Other Charges 45,000-45,000-45,000 0.00% Driver Education Contracted Services - 76,208 76,208 559 75,649 0.73% Supplies and Materials - 24,136 24,136 13,813 10,323 57.23% System-Wide Screening Contracted Services 770-770 - 770 0.00% Supplies and Materials 15,067-15,067 555 14,512 3.68% Other Charges 729-729 - 729 0.00% Section 504 Expense Contracted Services 76,489-76,489 1,869 74,620 2.44% Supplies and Materials 11,824-11,824 269 11,555 2.28% Other Charges 374-374 - 374 0.00% Alternative Schools Personal Services - 51,100 51,100 7,618 43,482 14.91% Employee Benefits - 12,882 12,882 46,375 (33,493) 360.00% Other Charges - 9,000 9,000 159 8,841 1.77% Libraries/Audio/Visual Personal Services 4,457,400 70,600 4,528,000 1,825,570 2,702,430 40.32% Employee Benefits 1,124,529 18,284 1,142,813 582,460 560,353 50.97% Contracted Services 42,047 (5,087) 36,960 37,115 (155) 100.42% Supplies and Materials 500,037-500,037 215,312 284,725 43.06% Other Charges 5,087 5,087 10,174 1,511 8,663 14.85% Staff Development Personal Services - - - 2,625 (2,625) N/A Employee Benefits - - - 248 (248) N/A Contracted Services 63,495 49,500 112,995 88,949 24,046 78.72% Supplies and Materials 12,508-12,508 3,617 8,891 28.92% Other Charges 22,171 6,500 28,671 22,570 6,101 78.72% Art Personal Services - 118,850 118,850 16,321 102,529 13.73% Employee Benefits - 25,830 25,830 512 25,318 1.98% Contracted Services 7,105 (1,855) 5,250 3,416 1,834 65.07% Supplies and Materials 18,631 188,000 206,631 194,550 12,081 94.15% Other Charges 2,408 1,855 4,263 492 3,771 11.54% Basic Elementary Personal Services - 495,873 495,873 248,319 247,554 50.08% Employee Benefits - 107,918 107,918 39,633 68,285 36.73% Contracted Services 14,247 (6,647) 7,600 1,564 6,036 20.58% Supplies and Materials 112,590 (3,067) 109,523 2,627 106,896 2.40% Other Charges 19,000 6,647 25,647 10,503 15,144 40.95% Special Education Program Personal Services 6,054,995 (136,100) 5,918,895 2,890,594 3,028,301 48.84% Employee Benefits 1,451,528 (27,140) 1,424,388 773,848 650,540 54.33% Contracted Services 297,997-297,997 71,817 226,180 24.10% Supplies and Materials 135,359-135,359 74,144 61,215 54.78% Other Charges 53,000-53,000 25,613 27,387 48.33% 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

Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Basic Secondary Personal Services - 237,600 237,600 129,533 108,067 54.52% Employee Benefits - 51,644 51,644 22,665 28,979 43.89% Contracted Services 82,400 5,455 87,855 14,363 73,492 16.35% Supplies and Materials 4,489 81,420 85,909 94,656 (8,747) 110.18% Other Charges 16,500 86,711 103,211 64,008 39,203 62.02% World Language Personal Services - 101,200 101,200 57,522 43,678 56.84% Employee Benefits - 21,244 21,244 10,262 10,982 48.31% Contracted Services 2,559 (2,559) - - - N/A Supplies and Materials 2,800 3,337 6,137-6,137 0.00% Other Charges 2,914 2,559 5,473 4,499 974 82.20% Language Arts Personal Services - - - 48,445 (48,445) N/A Employee Benefits - - - 10,025 (10,025) N/A Contracted Services 2,973 (2,287) 686-686 0.00% Supplies and Materials 1,500 34,919 36,419 36,566 (147) 100.40% Other Charges 31,559 1,868 33,427 5,816 27,611 17.40% Gifted and Talented Support Personal Services - 167,100 167,100 88,640 78,460 53.05% Employee Benefits - 40,951 40,951 30,988 9,963 75.67% Contracted Services - 500 500 238 262 47.60% Supplies and Materials - 14,500 14,500 2,476 12,024 17.08% Other Charges - 4,010 4,010 2,786 1,224 69.48% Career & Technical Education Personal Services 420,800-420,800 365,407 55,393 86.84% Employee Benefits 101,000 (4) 100,996 90,589 10,407 89.70% Contracted Services 36,825-36,825 65,617 (28,792) 178.19% Supplies and Materials 239,186-239,186 137,229 101,957 57.37% Magnet Schools Support Personal Services - 39,214 39,214 22,826 16,388 58.21% Employee Benefits - 9,229 9,229 4,488 4,741 48.63% Contracted Services - 12,450 12,450 8,810 3,640 70.76% Supplies and Materials - 404,105 404,105 403,097 1,008 99.75% Other Charges - 52,700 52,700 24,359 28,341 46.22% Instructional Technology Personal Services - 605,700 605,700 355,566 250,134 58.70% Employee Benefits - 130,475 130,475 87,838 42,637 67.32% Contracted Services - 13,700 13,700 6,866 6,834 50.12% Supplies and Materials - 20,306 20,306 1,891 18,415 9.31% Other Charges - 7,975 7,975 5,846 2,129 73.30% 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) 1,750 737 1,013 42.11% Supplies and Materials 2,500-2,500 298 2,202 11.92% Other Charges 1,110 280 1,390 1,174 216 84.46% 26 continued

Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools General Instruction Support Personal Services - 414,928 414,928 2,000 412,928 0.48% Employee Benefits - 56,638 56,638-56,638 0.00% Contracted Services - 32,500 32,500 7,187 25,313 22.11% Supplies and Materials - 106,494 106,494 775 105,719 0.73% Capital Outlay - 20,000 20,000-20,000 0.00% Board of Education Personal Services 264,600-264,600 152,515 112,085 57.64% Employee Benefits 80,350-80,350 47,114 33,236 58.64% Contracted Services 241,693 (10,000) 231,693 77,285 154,408 33.36% Supplies and Materials 2,225-2,225 498 1,727 22.38% Other Charges - 18,500 18,500 1,486,814 (1,468,314) 8036.83% District Wide Contract Services Contracted Services 3,036,642 1,000 3,037,642 1,935,798 1,101,844 63.73% Office of the Superintendent Personal Services 633,500 14,400 647,900 388,984 258,916 60.04% Employee Benefits 155,742 (14,405) 141,337 57,566 83,771 40.73% Contracted Services 14,797 (3,597) 11,200 11,799 (599) 105.35% Supplies and Materials 5,200-5,200 3,982 1,218 76.58% Other Charges - 4,797 4,797 683 4,114 14.24% Office of the Principal Personal Services 25,081,600 200,000 25,281,600 13,548,248 11,733,352 53.59% Employee Benefits 6,290,443 (200,332) 6,090,111 3,538,601 2,551,510 58.10% Contracted Services 27,676-27,676 200 27,476 0.72% Supplies and Materials 3,154,470 (1,188,685) 1,965,785 1,513,492 452,293 76.99% Other Charges - - - 250 (250) N/A Office of the Principal - ALT Personal Services - 240,800 240,800 123,485 117,315 51.28% Employee Benefits - 56,115 56,115 20,515 35,600 36.56% Contracted Services - 160 160-160 0.00% Office of the Principal - Special Ed Personal Services - 191,800 191,800 51,161 140,639 26.67% Employee Benefits - 40,719 40,719 10,288 30,431 25.27% Office of the Principal - Kelley Personal Services - 168,600 168,600-168,600 0.00% Employee Benefits - 40,967 40,967-40,967 0.00% Fiscal Services Personal Services 1,546,200-1,546,200 917,487 628,713 59.34% Employee Benefits 347,135 (17) 347,118 221,853 125,265 63.91% Contracted Services 5,290 632 5,922 19,959 (14,037) 337.03% Supplies and Materials 49,540 (35,632) 13,908 6,388 7,520 45.93% Other Charges - - - 2,647 (2,647) N/A Human Resources Personal Services 2,174,600 667,171 2,841,771 1,660,792 1,180,979 58.44% Employee Benefits 418,757 157,263 576,020 337,287 238,733 58.55% Contracted Services 347,300 (53,247) 294,053 270,246 23,807 91.90% Supplies and Materials 8,600 6,817 15,417 8,540 6,877 55.39% Other Charges 5,900 18,000 23,900 11,331 12,569 47.41% 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 (416) N/A 27 continued

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 3,653,734 57.25% Employee Benefits 2,762,353 (254) 2,762,099 1,281,044 1,481,055 46.38% Contracted Services 1,538,029 162,386 1,700,415 807,657 892,758 47.50% Supplies and Materials 13,520,017-13,520,017 6,967,157 6,552,860 51.53% Other Charges 403,214-403,214 400,202 3,012 99.25% Debt Service 2,053,019-2,053,019 1,018,958 1,034,061 49.63% Capital Outlay 100,000-100,000-100,000 0.00% Security Personal Services 3,557,545-3,557,545 1,772,980 1,784,565 49.84% Employee Benefits 1,005,345 (83) 1,005,262 374,497 630,765 37.25% Contracted Services 137,500 (2,500) 135,000 78,999 56,001 58.52% Supplies and Materials 165,467 7,913 173,380 54,217 119,163 31.27% Other Charges 9,600 2,500 12,100 1,963 10,137 16.22% General Maintenance of Plant Personal Services 6,213,000-6,213,000 3,635,682 2,577,318 58.52% Employee Benefits 1,527,370 (107) 1,527,263 896,007 631,256 58.67% Contracted Services 552,387 (1,599) 550,788 199,044 351,744 36.14% Supplies and Materials 2,119,762 51,826 2,171,588 992,784 1,178,804 45.72% Other Charges - 1,599 1,599 1,323 276 82.74% Capital Outlay 124,000-124,000-124,000 0.00% Facilities Personal Services 257,300-257,300 144,581 112,719 56.19% Employee Benefits 59,790 (2) 59,788 28,751 31,037 48.09% Contracted Services 8,000 (1,000) 7,000-7,000 0.00% Supplies and Materials 3,500-3,500-3,500 0.00% Other Charges 1,000 1,000 2,000-2,000 0.00% Student Transportation Personal Services 1,246,000-1,246,000 839,683 406,317 67.39% Employee Benefits 242,291 (8) 242,283 125,215 117,068 51.68% Contracted Services 16,752,883 (600) 16,752,283 9,809,183 6,943,100 58.55% Supplies and Materials 111,200-111,200 74,939 36,261 67.39% Other Charges 2,600 7,000 9,600 7,000 2,600 72.92% Regular Contracts Contracted Services - - - 15,538 (15,538) N/A Technology Personal Services 3,402,106-3,402,106 1,739,645 1,662,461 51.13% Employee Benefits 713,106 (38) 713,068 438,869 274,199 61.55% Contracted Services 535,000-535,000 614,504 (79,504) 114.86% Supplies and Materials 127,000 23,000 150,000 57,114 92,886 38.08% Other Charges 20,000-20,000 6,833 13,167 34.17% Capital Outlay 191,354-191,354 52,863 138,491 27.63% 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 - 369,900 369,900 189,184 180,716 51.14% Employee Benefits - 81,487 81,487 30,073 51,414 36.91% Contracted Services - 2,500 2,500 811 1,689 32.44% Supplies and Materials - 10,000 10,000 5,849 4,151 58.49% Other Charges - 15,519 15,519 3,998 11,521 25.76% Publications Contracted Services 13,000-13,000 1,437 11,563 11.05% Supplies and Materials 75,000-75,000 23,510 51,490 31.35% 28 continued

Discretely Presented Component Unit - Knox County Board of Education General Fund - General Purpose Schools Public Affairs Personal Services 677,800-677,800 409,120 268,680 60.36% Employee Benefits 145,743 (7) 145,736 87,845 57,891 60.28% Contracted Services 136,549 (2,099) 134,450 93,563 40,887 69.59% Supplies and Materials 4,300-4,300 2,436 1,864 56.65% Other Charges - 2,099 2,099-2,099 0.00% Office of Accountability Personal Services 601,300-601,300 289,073 312,227 48.07% Employee Benefits 133,268 (7) 133,261 56,830 76,431 42.65% Contracted Services 161,700 (152,470) 9,230 15,962 (6,732) 172.94% Supplies and Materials 10,552 (500) 10,052 3,225 6,827 32.08% Other Charges 1,000 3,200 4,200 3,834 366 91.29% Office of Innovation Personal Services 283,000 5,956 288,956 194,841 94,115 67.43% Employee Benefits 60,813 1,191 62,004 43,608 18,396 70.33% Contracted Services 7,675 (6,000) 1,675 25,322 (23,647) 1511.76% Supplies and Materials 9,080 48,762 57,842 54,386 3,456 94.03% Other Charges 4,000 6,000 10,000 5,238 4,762 52.38% Warehouse and School Mail Personal Services 438,400-438,400 157,449 280,951 35.91% Employee Benefits 108,613 (8) 108,605 43,132 65,473 39.71% Contracted Services 101,590-101,590 60,439 41,151 59.49% Supplies and Materials 17,250-17,250 5,897 11,353 34.19% Office of Chief Operating Officer Personal Services 167,700-167,700 96,592 71,108 57.60% Employee Benefits 36,730 (1) 36,729 16,679 20,050 45.41% Contracted Services 600-600 278 322 46.33% Supplies and Materials 500-500 - 500 0.00% Other Charges 1,005,980 1,658 1,007,638 1,147,315 (139,677) 113.86% Family/Community Engagement Personal Services - 105,300 105,300 69,148 36,152 65.67% Employee Benefits - 24,674 24,674 16,155 8,519 65.47% Contracted Services - 742 742-742 0.00% Supplies and Materials - 19,745 19,745 3,823 15,922 19.36% Other Charges - 2,500 2,500-2,500 0.00% Project Grad Contracted Services - 1,041,742 1,041,742 520,871 520,871 50.00% Emerald Charter Other Charges - 1,825,000 1,825,000 1,117,068 707,932 N/A Other Charges Personal Services 1,300,000-1,300,000 237 1,299,763 0.02% Employee Benefits 3,407,000-3,407,000 2,613,413 793,587 76.71% Contracted Services 100,000 4,070 104,070 67,060 37,010 64.44% Other Charges 6,140,161-6,140,161 1,619,206 4,520,955 26.37% Payments to Primary Governments 12,865,694-12,865,694-12,865,694 0.00% Total Support Services 185,169,300 1,092,558 186,261,858 92,834,827 93,427,031 49.84% Total Expenditures 444,311,125 2,234,092 446,545,217 212,405,927 234,139,290 47.57% Excess (Deficiency) of Revenues Over (Under) Expenditures 7,728,875 (2,234,092) 5,494,783 34,676,305 29,181,522 631.08% Other Financing Sources (Uses) Transfers From Other Funds 1,460,000-1,460,000 510,421 (949,579) 34.96% Transfers To Other Funds (9,188,875) 1,837,566 (7,351,309) (3,037,229) 4,314,080 41.32% Total Other Financing Sources (Uses) (7,728,875) 1,837,566 (5,891,309) (2,526,808) 3,364,501 42.89% Net Change in Fund Balances $ - $ (396,526) $ (396,526) $ 32,149,497 $ 32,546,023-8107.79% 29

Information