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OVERVIEW
Budget overview, data and statistics
PRIMARY GOVERNMENT
101 COUNTY GENERAL 101 COUNTY GENERAL (Continued)
40000 REVENUES 58000 OTHER GOVERNMENT
51000 GENERAL ADMINISTRATION 58110 Tourism
51100 County Commission 58120 Industrial Development
51210 Board of Equalization 58190 Community Development
51240 Other Boards and Committees 58220 Airport
51300 County Executive 58300 Veterans' Services
51310 Human Resources 58400 MISCELLANEOUS
51400 County Attorney 58500 Special Appropriations
51500 Registrar 58600 Employee Benefits
51600 Register of Deeds 58700 Payments to Cities
51710 Development & Planning 58800 ARRA Grants
51800 County Buildings 58900 Miscellaneous Government
51900 Other General Administration 73400 CHILDHOOD EDUCATION
51910 Archives 73400 Regular Capital Outlay
52000 FINANCE 80000 DEBT SERVICE
52100 Accounting and Budgeting 82130 Debt Service
52200 Purchasing 90000 CAPITAL PROJECTS
52300 Property Assessor 91170 Public Utility Projects
52310 Reappraisal 99000 TRANSFERS
52400 Trustee 99100 Transfers to Other Funds
52500 County Clerk
52600 Information Technology 122 DRUG CONTROL
53000 JUSTICE
53100 Circuit Court 125 LOCAL PURPOSE TAX
53300 General Sessions
53400 Chancery Court 131 HIGHWAY & PUBLIC WORKS
53600 District Attorney General
53920 Administration of Justice 151 DEBT SERVICE
53930 Victim Assistance Programs
54000 SAFETY 189 OTHER CAPITAL PROJECTS
54110 Sheriff- Patrol & Administration
54160 Admin-Sexual Offender Registry 207 SOLID WASTE & DISPOSAL
54210 Sheriff- Jail
54240 Juvenile Services 261 CENTRAL MAINTENANCE
54410 Civil Defense & Rural Fire
54490 Emergency Management
54610 County Coroner/Medical Examiner COMPONENT UNITS
54710 Sheriff- SROs & Grants
55000 HEALTH & WELFARE MAURY COUNTY SCHOOL DEPARTMENT:
55110 Health
55120 Animal (Rabies) Control 141 GENERAL PURPOSE SCHOOL
55300 Health-Other Services
55500 Local Welfare Services 142 FEDERAL PROJECTS
56000 SOCIAL, CULTURAL & RECREATIONAL
56300 Senior Citizen Assistance 143 SCHOOL CAFETERIA
56500 Library
56700 Parks & Recreation MAURY COUNTY WATER SYSTEM
57000 AGRICULTURE
57100 Agriculture Extension Service CU WATER SYSTEM
57300 Forest Service
57500 Soil Conservation
MAURY COUNTY, TENNESSEE
BUDGET FOR FISCAL YEAR 2012-2013
INDEX OF CONTENTS
4
Real & Personal Property
Public Utilities
TOTAL ASSESSED VALUATION
LESS: Reserve for Delinquent Taxes
1 cent levy results in $156,362 of
TOTAL revenue for Fiscal Year 2012-2013.
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
TAX TAX TAX TAX TAX TAX TAX TAX TAX TAX
FUND RATE RATE RATE RATE RATE RATE RATE RATE RATE RATE
County General 0.63 0.69 0.72 0.625 0.665 0.665 0.715 0.7007 0.7696 0.7096
Highway 0.16 0.16 0.16 0.140 0.140 0.140 0.160 0.1568 0.1568 0.1568
SW/Disposal 0.06 - 0.13 0.110 0.110 0.110 0.110 0.1078 0.0553 0.0553
Debt Service 0.35 0.35 0.35 0.300 0.320 0.320 0.350 0.3527 0.2718 0.3318
Capital Equipment - - - - 0.040 0.020 0.070 0.0400 0.1045 0.1045
Gen Pur School 1.53 1.53 1.53 1.325 1.225 1.245 1.245 1.2390 1.2390 1.2390
TOTAL 2.73 2.73 2.89 2.50 2.5000 2.5000 2.6500 2.5970 2.5970 2.5970
1 Cent Levy >> 99,100 102,488 106,435 128,607 135,785 142,209 147,488 153,365 154,280 156,362
Revenue per Fund
County General 6,243,300 7,071,672 7,663,320 8,037,938 9,029,703 9,456,899 10,545,402 10,746,286 11,873,389 11,095,448
Highway 1,585,600 1,639,808 1,702,960 1,800,498 1,900,990 1,990,926 2,359,810 2,404,763 2,419,110 2,451,756
Solid Waste 594,600 - 1,383,655 1,414,677 1,493,635 1,564,299 1,622,370 1,653,275 853,168 864,682
Debt Service 3,468,500 3,587,080 3,725,225 3,858,210 4,345,120 4,550,688 5,162,085 5,409,184 4,193,330 5,188,091
Capital Outlay - - - - 543,140 284,418 1,032,417 613,460 1,612,226 1,633,983
School 15,162,300 15,680,664 16,284,555 17,040,428 16,633,663 17,705,021 18,362,273 19,001,924 19,115,292 19,373,252
27,054,300 27,979,224 30,759,715 32,151,751 33,946,251 35,552,251 39,084,357 39,828,892 40,066,515 40,607,212
Residential & Farm Real Property 25%
Public Utilities Real Property 40% & 55%
Industrial & Commercial Real Property 40%
Industrial & Commercial Personal Property 30%
County General 0.7096
Highway 0.1568
Solid Waste 0.0553
Debt Service 0.3318
Capital Outlay 0.1045
General Purpose School 1.2390
TOTAL 2.5970
102,472,874
1,563,623,766$
MAURY COUNTY, TENNESSEE
ASSESSED VALUATION AND TAX RATE TREND
FISCAL YEAR 2012-2013
1,597,224,758$
68,871,882
1,666,096,640
County General
27%
Highway
6%
Solid Waste
2% Debt Service
13% Capital Outlay
4%
General Purpose
School 48%
2012/2013
Tax Rate - Proposed
\\server1\budget\jkenley\Book7, 8/27/2012, 3:34 PM OVERVIEW 1
18
101 122 125 131 141 142 143 151 189 207 261
County Drug Adequate Highway Gen Purpose School Federal School Food Debt Capital Solid Central
General Control Facilities Fund School Projects Service Service Expenditure Waste Maintenance Total
Local Taxes 16,543,780$ -$ 360,000$ 2,651,044$ 31,747,911$ -$ -$ 7,283,919$ 1,692,608$ 949,682$ -$ 61,228,944$
Licenses & Permits 243,500 - - - 5,400 - - - - - - 248,900$
Fines, Forfeitures & Penalties 416,600 83,000 - - - - - - - - - 499,600$
Charges for Current Services 275,100 - - - 245,000 - 2,338,861 - - 2,085,000 2,241,532 7,185,493$
Other Local Revenues 590,141 - - - 6,000 - 77,545 192,000 - 256,000 4,000 1,125,686$
Fees 2,910,000 - - - - - - - - - - 2,910,000$
State of Tennessee - - - 3,210,834 47,098,730 - - 800,000 - 122,000 - 51,231,564$
Federal Government - 2,000 - - 120,000 5,379,032 3,399,539 - - - - 8,900,571$
Donations - - - - - - - - - - - -$
Other Sources - - - - 150,000 - - 213,700 - - - 363,700$
Fund Balance 6,952,155 241,728 1,059,676 2,121,941 6,576,259 162,447 1,918,784 10,987,349 514,020 4,945,921 551,121 36,031,401$
Total 27,931,276$ 326,728$ 1,419,676$ 7,983,819$ 85,949,300$ 5,541,479$ 7,734,729$ 19,476,968$ 2,206,628$ 8,358,603$ 2,796,653$ 169,725,859$
MAURY COUNTY, TENNESSEE
WHERE THE DOLLARS COME FROM
FISCAL YEAR 2012-2013
Local Taxes
36.08%
Licenses & Permits
0.15%
Fines, Forfeitures
and Penalties
0.33%
Charges for Current Services
4.23%
Other Local Revenues
0.66% Fees
1.71%
State of Tennessee
30.18%
Federal Government
5.24%
Donations
0.00%
Other Sources
0.21%
Fund Balance
21.23%
Where the $$ Come From
Fiscal Year 2012-2013
______________________________________
V:\Budget\Budget 11-12\Assesed Valuation and Tax Rate Trend FY 2011-12.xlsx: 12-13 Where the $$ Come From
Date/Time Prepared: 07/28/2011 11:27 AM OVERVIEW 2
19
101 122 125 131 141 142 143 151 189 207 261
County Drug
Local
Purpose Highway Gen Purpose School Federal School Food Debt Capital Solid Central
General Control (AFT) Fund School Projects Service Service Equipment Waste Maint Total
General Administration 3,354,505$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 3,354,505$
Finance & Technology 2,305,809 - - - - - - - - - - 2,305,809
Justice 2,127,456 - - - - - - - - - - 2,127,456
Public Safety 11,094,316 - - - - - - - - - 11,094,316
Public Health & Welfare 1,545,346 137,212 - - - - - - - - - 1,682,558
Solid Waste - - - - - - - - - 4,036,448 - 4,036,448
Social, Cultural & Recreational 1,369,820 - - - - - - - - - - 1,369,820
Agriculture & Natural Resources 180,198 - - - - - - - - - - 180,198
Other General Government 1,724,130 - - - - - - - 916,500 - - 2,640,630
Fleet Maintenance - - - - - - - - - 2,245,531 2,245,531
Highway & Infrastructure - - - 6,284,125 - - - - - - - 6,284,125
Education & Related Capital Proj - - - - 79,857,682 5,379,032 - - 605,611 - - 85,842,325
School Food Service - - - - - - 6,812,485 - - - - 6,812,485
Debt Service - - - - - - - 11,033,743 - - - 11,033,743
General Capital Projects - - 300,000 - - - - - 230,000 - - 530,000
Other Uses 852,300 - - - - - - - - - - 852,300
Total 24,553,880$ 137,212$ 300,000$ 6,284,125$ 79,857,682$ 5,379,032$ 6,812,485$ 11,033,743$ 1,752,111$ 4,036,448$ 2,245,531$ 142,392,248$
MAURY COUNTY, TENNESSEE
WHERE THE DOLLARS GO
FISCAL YEAR 2012-2013
General Administration
2.4%
Finance & Technology
1.6%
Justice
1.5% Public Safety
7.8% Public Health & Welfare
1.2%
Solid Waste
2.8%
Social, Cultural & Recreational
1.0%
Agriculture & Natural Resources
0.1%
Other General Government
1.9%
Fleet Maintenance
1.6%
Highway & Infrastructure
4.4%
Education & Related Capital Proj
60.3%
School Food Service
4.8%
Debt Service
7.7%
General Capital Projects
0.4%
Other Uses
0.6%
Where the $$ Go
Fiscal Year 2012-2013
______________________________________
V:\Budget\Budget 11-12\Assesed Valuation and Tax Rate Trend FY 2011-12.xlsx: 12-13 Where the $$ Go
Date/Time Prepared: 07/28/2011 11:27 AM OVERVIEW 3
20
ESTIMATED ESTIMATED
FUND FUND
BALANCE - ESTIMATED BUDGETED BALANCE -
BEG. OF YR REVENUES APPROPRIATIONS END OF YR
101 County General 6,952,155$ 24,396,629$ 24,553,880$ 6,794,904$
122 Drug Control 241,728 85,000 137,212 189,516
125 Local Purpose (AFT) 1,059,676 360,000 300,000 1,119,676
131 Highway 2,121,941 5,861,878 6,284,125 1,699,693
141 General Purpose School 6,576,259 79,373,041 79,857,682 6,091,618
142 School Federal Projects 162,447 5,379,032 5,379,032 162,447
143 School Food Service 1,918,784 5,815,945 6,812,485 922,244
151 Debt Service 10,987,349 8,489,619 11,033,743 8,443,225
189 Capital Equipment 514,020 1,692,608 1,752,111 454,517
207 Solid Waste 4,945,921 3,412,682 4,036,448 4,322,156
261 Central Maintenance 551,121 2,245,532 2,245,531 551,122
TOTALS 36,031,401$ 137,111,966$ 142,392,249$ 30,751,119$
MAURY COUNTY, TENNESSEE
CONSOLIDATED SUMMARY
(Excluding Capital Project Funds)
FISCAL YEAR 2012-2013
Final
______________________________________
V:\Budget\Budget 11-12\Assesed Valuation and Tax Rate Trend FY 2011-12.xlsx: Consol Summ- Final FY12-13
Date/Time Prepared: 07/28/2011 11:28 AM OVERVIEW 421
ESTIMATED ESTIMATED FUND BALANCE
FUND FUND AS A % OF
BALANCE - ESTIMATED BUDGETED BALANCE - BUDGETED
BEG. OF YR REVENUES APPROPRIATIONS END OF YR EXPENDITURES COMMENTS
101 County General 6,952,155$ 24,396,629$ 24,553,880$ 6,794,904$ 27.67%
Due to the timing of local tax collections (almost 50% of revenues for the
General Fund), at least 20-25% of budgeted appropriations must be
available at the beginning of the year for adequate cash flow. The actual
ending fund balance at the end of 2013 is expected to be more than the
estimate.
122 Drug Control 241,728$ 85,000$ 137,212$ 189,516$ 138.12%
Under TCA, drug funds are restricted for law enforcement activities.
Revenues are derived from court fines/fees and confiscations. A minimal
reserve is necessary for cash flow.
125 Local Purpose (AFT) 1,059,676$ 360,000$ 300,000$ 1,119,676$ 373.23%
Estimated fund balance approximates current year revenue collections,
which are appropriated in the year following collection if the capital
expenditures definition is met.
131 Highway 2,121,941$ 5,861,878$ 6,284,125$ 1,699,693$ 27.05%
Due to the timing of property tax collections (a significant revenue source
for the Hwy Fund), at least $900,000 - $1.2 million (or 20-25% of
budgeted appropriations) must be available at the beginning of the year for
adequate cash flow.
141 General Purpose School 6,576,259$ 79,373,041$ 79,857,682$ 6,091,618$ 7.63%
State recommended minimum is 3%. In the past, program funding that
caused fund balance to fall below that level had to be approved by the
Department of Education. Due to the timing of property tax collections
(20% of total revenues), some reserves are necessary for adequate cash
flow.
142 School Federal Projects 162,447$ 5,379,032$ 5,379,032$ 162,447$ 3.02%
143 School Food Service 1,918,784$ 5,815,945$ 6,812,485$ 922,244$ 13.54%
151 Debt Service 10,987,349$ 8,489,619$ 11,033,743$ 8,443,225$ 76.52%
Debt rating agencies and general financial practices recommend that an
entity maintain debt retirement reserves (fund balance) equivalent to at
least the next 6 mos. - 1 yr of principal and interest payments. The current
reserve represents approximately 12 months of payments. Approx. $1.3
million is actually required for adequate cash flow based on amortization
schedules.
MAURY COUNTY, TENNESSEE
FUND BALANCE ANALYSIS
(Excluding Capital Project Funds)
FISCAL YEAR 2012-2013Final
______________________________________
V:\Budget\Budget 11-12\Assesed Valuation and Tax Rate Trend FY 2011-12.xlsx: Fund Bal Analysis-Final FY12-13
Date/Time Prepared: 07/28/2011 11:28 AM OVERVIEW 522
ESTIMATED ESTIMATED FUND BALANCE
FUND FUND AS A % OF
BALANCE - ESTIMATED BUDGETED BALANCE - BUDGETED
BEG. OF YR REVENUES APPROPRIATIONS END OF YR EXPENDITURES COMMENTS
MAURY COUNTY, TENNESSEE
FUND BALANCE ANALYSIS
(Excluding Capital Project Funds)
FISCAL YEAR 2012-2013Final
189 Capital Equipment 514,020$ 1,692,608$ 1,752,111$ 454,517$ 25.94%
The Capital Equipment Fund was set up to pay for equipment replacement.
The revenue is provided by property tax and proceeds from the sale of
surplused equipment.
207 Solid Waste 4,945,921$ 3,412,682$ 4,036,448$ 4,322,156$ 107.08%
This fund requires an undesignated reserve of approximately $800,000 - 1
million (or 40 - 50% of annual appropriations) to maintain adequate cash
flow until taxes and assessments are paid in 2nd & 3rd qtrs. Additionally,
adequate net worth must be maintained in this fund to cover the post-
closure liability of approximately $1.0 million.
261 Central Maintenance 551,121$ 2,245,532$ 2,245,531$ 551,122$ 24.54%
As a separate proprietary-type internal service fund, Central Maintenance
must maintain a reserve adequate for cash flow at the beginning of the year
(generally two months of annual appropriations or 16%).
TOTALS 36,031,401$ 137,111,966$ 142,392,249$ 30,751,119$
______________________________________
V:\Budget\Budget 11-12\Assesed Valuation and Tax Rate Trend FY 2011-12.xlsx: Fund Bal Analysis-Final FY12-13
Date/Time Prepared: 07/28/2011 11:28 AM OVERVIEW 523
Date of Grand
Borrowing Issuance General Govt Highway Education Total
Bonds
Gen Obligattion $16,000,000 Series 2004 11/1/2004 531,765 - 2,756,823 3,288,588 -
Gen Obligation $14,000,000 Series 2005 9/1/2005 - - 1,317,750 1,317,750
Gen Obligation-Refunding $18,320,000 Series 2012 5/23/2012 2,139,055 - 19,203,389 21,342,444
Gen Obligation $29,000,000 Series 2008 6/12/2008 5,531,689 - 33,980,374 39,512,063
Qualified School Construction $4,408,000 Series 2010 10/7/2010 - - 4,178,790 4,178,790
Notes
Gen Obligation $15,185,000 Series 2006 12/19/2006 2,938,282 - 1,941,751 4,880,033
Gen Obligation - Refunding $6,675,000 Series 2012 5/23/2012 4,102,992 - 3,114,608 7,217,601
Gen Obligation - Highway $2,400,000 Series 2011 11/16/2011 - 1,645,600 - 1,645,600
Total 15,243,783$ 1,645,600$ 66,493,485$ 83,382,867$
MAURY COUNTY, TENNESSEE
SUMMARY OF ALL DEBT SERVICE (PRINCIPAL & INTEREST) BY ACTIVITY
as of June 30, 2012
Debt Service Allocation by Activity *
General Govt
18%
Highway
2%
Education
80%
Debt Service by Activity (Tax Supported Debt)
______________________________________
V:\Budget\Budget 11-12\Assesed Valuation and Tax Rate Trend FY 2011-12.xlsx: Analysis by Activity
Date/Time Prepared: 07/28/2011 11:35 AM OVERVIEW 624
PAYOFF
AVERAGE DATE OF PRINCIPAL INTEREST IN FISCAL YR
INT. RATE ISSUANCE OUTSTANDING OUTSTANDING TOTAL ENDED JUNE 30,
Bonds
General Obligation - $16,000,000 3.75 - 4.00% 11/1/2004 3,105,000 183,588 3,288,588 2014
General Obligation - $14,000,000 5.00% 9/1/2005 1,255,000 62,750 1,317,750 2013
General Obligation Refunding - $18,320,000 1.00-5.00% 5/23/2012 18,320,000 3,022,444 21,342,444 2020
Qualified School Construction -$4,408,000 0.00% 10/7/2010 4,178,790 - 4,178,790 2028
General Obligation - $29,000,000 3.00-5.00% 6/12/2008 28,300,000 11,212,063 39,512,063 2028
Total Bonds 55,158,790$ 14,480,844$ 69,639,634$
Notes
General Obligation - $15,185,000 4.00% 12/19/2006 4,135,000 249,600 4,384,600 2014
General Obligation Refunding - $6,675,000 4.00% 5/23/2012 6,675,000 1,038,033 7,713,033 2017
General Obligation - $2,400,000 1.90% 11/16/2011 1,600,000 45,600 1,645,600 2012
Total Notes 12,410,000$ 1,333,233$ 13,743,233$
67,568,790$ 15,814,077$ 83,382,867$
MAURY COUNTY, TENNESSEE
Summary of All Debt Service (Bonds and Notes) by Issue
as of June 30, 2012
Total Bonds and Notes
______________________________________
V:\Budget\Budget 11-12\Assesed Valuation and Tax Rate Trend FY 2011-12.xlsx: Analysis by Issue
Date/Time Prepared: 07/28/2011 11:35 AM OVERVIEW 825
TOTAL
ANNUAL SCHEDULED
FISCAL YEAR DEBT DEBT SERVICE
ENDED JUNE 30, PRINCIPAL INTEREST SERVICE OUTSTANDING
83,382,867
2013 6,710,052 2,228,265 8,938,317 74,444,550
2014 6,750,052 2,109,700 8,859,752 65,584,798
2015 6,355,052 1,896,800 8,251,852 57,332,946
2016 6,260,052 1,688,250 7,948,302 49,384,644
2017 6,485,052 1,475,400 7,960,452 41,424,192
2018 5,165,052 1,241,800 6,406,852 35,017,340
2019 5,275,052 1,056,950 6,332,002 28,685,338
2020 5,340,052 908,725 6,248,777 22,436,561
2021 2,475,052 706,125 3,181,177 19,255,384
2022 2,425,052 618,125 3,043,177 16,212,207
2023 2,425,052 532,125 2,957,177 13,255,030
2024 2,425,052 446,125 2,871,177 10,383,853
2025 2,425,052 360,125 2,785,177 7,598,676
2026 2,425,052 271,438 2,696,490 4,902,186
2027 2,452,128 182,750 2,634,878 2,267,308
2028 2,175,929 91,375 2,267,304 -
TOTAL 67,568,790$ 15,814,077$ 83,382,867$
MAURY COUNTY, TENNESSEE
SUMMARY OF ALL DEBT SERVICE (BONDS & NOTES)
REQUIREMENTS BY FISCAL YEAR
As of June 30, 2012
\\server1\budget\jkenley\Book7
8/27/2012 3:34 PM OVERVIEW 726
27
General Fund
The General Fund is the general operating fund for the county. It is used to account for all
financial resources except those required to be accounted for in another fund. Major sources
of revenue include property tax, business tax, sales tax and fees received from constitutional
offices. Other revenue sources include numerous state and federal grants. The largest
department in the General Fund is the Sheriff’s Department and Jail Operations. Numerous
non-profit and other agencies receive funding each year from Maury County through
appropriations made in the General Fund
28
101 - GENERAL FUND Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Local Taxes
Current Property Tax 40110 11,873,389 10,760,370 11,991,356 12,033,620
Trustee's Collections - Prior Year 40120 310,000 371,041 363,326 310,000
Trustee's Collections - Bankruptcy 40125 5,000 7,735 7,314 5,000
Circuit/Clerk & Master Collections - Prior Years 40130 140,000 233,606 358,204 140,000
Interest and Penalty 40140 30,000 74,655 64,631 30,000
Pick-up Taxes 40150 40,000 92,583 38,864 40,000
Payment in Lieu of Taxes 40163 1,673,023 1,673,023 1,728,160 1,728,160
Local Option Sales Tax 40210 285,000 301,864 290,348 300,000
Hotel/Motel Tax 40220 330,000 364,949 432,909 400,000
Litigation Tax - General 40250 430,000 425,136 420,543 430,000
Business Tax 40270 800,000 800,010 877,808 800,000
Wholesale Beer Tax 40330 310,000 347,730 347,670 325,000
Interstate Telecommunications Tax 40350 2,000 949 1,003 2,000
Total Local Taxes 16,228,412 15,453,651 16,922,136 16,543,780
Licenses and Permits
Cable TV Franchise 41140 125,000 145,155 157,263 130,000
Beer Permits 41510 1,500 1,646 1,723 1,500
Building Permits 41520 100,000 103,220 81,580 100,000
Other Permits 41590 10,000 11,085 11,321 12,000
Total Licenses and Permits 236,500 261,106 251,887 243,500
Fines , Forfeitures and Penalties
Fines 42110 16,000 9,816 23,893 16,000
Officers Costs 42120 10,000 10,959 14,225 10,000
Drug Court Fees- Circuit and Gen Sessions 42141-53100 35,000 - - -
Jail Fees 42150 - 8,032 11,374 -
DUI Treatment Fines 42180 5,000 4,512 5,838 5,000
Data Entry Fee - Circuit Court 42190-52105 2,000 1,566 2,359 2,000
Courtroom Security Fee 42191 1,000 343 142 1,000
Victims Assistance 42191-60014 24,000 29,790 25,936 24,000
Victims Assistance 42292-60016 6,000 14,895 12,968 6,000
Fines 42310 130,000 63,251 29,363 130,000
Fines for Littering 42311 5,000 - - 5,000
Officers Costs 42320 100,000 58,958 50,859 100,000
Game and Fish Fines 42330 1,600 1,853 1,004 1,600
Jail Fees 42350 - 49,074 36,254 -
DUI Treatment Fines 42380 25,000 12,657 17,148 25,000
Data Entry Fee-General Seesions 42390-53305 55,000 29,083 18,796 55,000
Courtroom Security Fee 42391 - 112 110 -
Victims Assistance 42392-52193 6,000 14,895 - -
30
101 - GENERAL FUND Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Victims Assistance 42392-60037 - - 12,968 6,000
Data Entry Fee - Juvenile Court 42490 - 1,264 2,333 -
Officers Costs 42520 10,000 7,711 7,587 10,000
Data Entry Fee-Clerk and Master 42530-53405 5,000 5,214 6,316 5,000
Fines-Victims Assistance 42610-52192 35,000 - - -
Other Fines, Forfeitures, and Penalties 42990 - 8,505 16,625 15,000
Total Fines , Forfeitures and Penalties 471,600 332,490 296,096 416,600
Charges - Current Services
Patient Charges 43120 100 - - 100
Work Release Charges for Board 43170 15,000 16,995 14,770 15,000
Subdivision Lot Fees 43320 12,000 8,952 17,950 25,000
Recreation Fees 43340 27,000 37,190 39,587 30,000
Copy Fees 43350 8,000 1,609 4,361 8,000
Library Fees-Columbia Library 43360-56100 15,000 17,473 15,687 15,000
Library Fees-Mt. Pleasant Library 43360-56200 2,000 1,918 1,772 2,000
Greenbelt Late Application Fee 43366 - 250 - -
Telephone Commissions 43370 100,000 89,191 128,871 100,000
Vending Machine Collections 43380 500 4,981 150 500
Tourism Fees-Group Tours 43381-58003 31,545 50,302 33,025 30,000
Data Processing Fee - Register 43392-51021 30,000 29,096 27,658 30,000
Data Processing Fee-Sheriff 43394-54025 7,500 8,046 7,248 7,500
Sexual Offender Registration Fees - Sheriff 43395 2,000 5,100 300 2,000
Sexual Offender Registration Fees 43395-54160 3,000 - 4,500 3,000
Data Processing Fee-County Clerk 43396-52501 7,000 7,568 6,512 7,000
Total Charges - Current Services 260,645 278,671 302,391 275,100
Other Local Revenues
Investment Income 44110 - 8 - -
Lease/Rentals 44120 105,000 101,314 67,456 85,000
Lease/Rentals-Tower Rental 44120-51900 5,000 6,000 5,000 5,000
Lease/Rentals-Memorial Building 44120-51960 - - 23,100 20,000
Sale of Materials and Supplies 44130 - - 5,071 -
Sale of Animals/Adoption 44150 90,000 109,368 89,150 90,000
Sale of Animals/Spay-Neuter 44150-55012 15,000 - 9,887 15,000
Miscellaneous Refunds 44170 7,694 3,576 20,253 7,700
Revenue from Joint Ventures - (City of Columbia) 44514 254,710 - 172,698 254,710
Sale of Equipment 44530 16,698 3,391 3,566 8,600
Sale of Property 44540 - 100 4,104 -
Contributions and Gifts 44570 - 15,626 - -
Contributions & Gifts - (Animal Shelter) 44570-55018 - - 9,229 -
Contributions & Gifts - (Mt Pleasant) 44570-55017 10,000 - 10,000 10,000
Contributions and Gifts-Columbia Library 44570-56101 6,000 - 3,733 6,000
31
101 - GENERAL FUND Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Contributions and Gifts-Mt. Pleasant 44570-56201 300 - 197 300
Performance Bond Forfietures 44580 - - 60,227 -
Other Local Revenues 44990 11,330 377,682 2,968 11,330
Other Local Revenues 44990-52003 - - 9,080 -
Other Local Revenues-OEM Chemical Spills 44990-54491 94,688 - 94,689 66,501
Other Local Revenues-City of Columbia 44990-54492 22,000 - 15,373 10,000
Total Other Local Revenues 638,420 617,065 605,780 590,141
Fees Received by County
County Clerk 45110 200,000 252,963 237,813 200,000
Clerk and Master 45150 100,000 90,072 143,215 100,000
Circuit Court Clerk 45520 700,000 228,157 269,384 250,000
General Sessions Court Clerk 45540 250,000 659,987 645,021 700,000
Juvenile Court Clerk 45560 50,000 79,039 103,818 50,000
Register 45580 320,000 339,274 359,422 320,000
Sheriff 45590 40,000 45,297 41,550 40,000
Trustee 45610 1,250,000 1,304,469 1,326,376 1,250,000
Total Fees Received by County 2,910,000 2,999,258 3,126,600 2,910,000
State of Tennessee
Juvenile Services Program 46110 14,000 14,000 13,000 14,000
State Reappraisal Grant 46160 - 1,750 9,960 -
Other General Govt Grants-2010 THDA 46190-15010 500,000 - - -
Law Enforcement Training Programs 46210-14015 44,400 48,600 48,000 44,400
Other Health and Welfare Grants-DGA Grant 46390-15001 703,000 705,011 649,396 709,200
Income Tax 46820 100,000 154,683 205,565 100,000
Beer Tax 46830 19,000 - 8,494 19,000
Alcoholic Beverage Tax 46840 90,000 111,267 122,266 90,000
Board of Jurors 46880 5,000 999 1,947 5,000
Contracted Prisoner Boarding 46915 1,223,329 927,675 1,803,445 1,200,000
Registrar's Salary Supplement 46960 16,200 19,259 15,164 16,200
Other State Grants-Elections 46980 16,275 - 45,324 16,275
Other State Grants-Elections 46980 48,000 - 84,550 -
Other State Revenues 46990 10,000 26,402 62,752 10,000
Other State Revenues 46990-56203 23,050 4,000 -
Other state Revenues-Park Lighting 46990-56754 112,500 - - -
Other State Revenues 46990-51023 - - 19,050 -
Other State Revenues 46990-58006 - - 12,500 -
Total State of Tennessee 2,924,754 2,009,646 3,105,414 2,224,075
32
101 - GENERAL FUND Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Federal Government
Homeland Security Grants 47235 - 172,431 - -
Homeland Security Grants 47235-14110 - - 6,500 -
Homeland Security Grants 47235-14118 71,903 - 74,660 -
Homeland Security Grants 47235-14120 95,701 - - 95,701
Homeland Security Grants 47235-14122 38,000 - 38,000 -
Homeland Security Grants 47235-14123 9,600 - - 9,600
Homeland Security Grants 47235-14124 21,346 - - 21,346
Homeland Security Grants 47235-14125 38,000 - - 38,000
Law Enforcement Grants 47250-14023 17,683 - 49,203 -
Law Enforcement Grants 47250-14045 - - 1,632 -
Law Enforcement Grants 47250-14046 - - 544 -
Law Enforcement Grants 47250-14047 5,712 - 5,712 -
Law Enforcement Grants 47250-14056 21,876 - 1,134 21,876
Law Enforcement Grants 47250-14057 1,360 - 1,360 -
Other Federal through State 47590-54111 - - 17,834 16,500
Other Federal through State 47590-54114 - - - 10,000
Tax Credit Bond Rebate 47715 - 93,808 1 -
Other Direct Federal Revenue 47990 - 14,275 28,498 -
Total Federal Government 359,792 280,514 225,078 213,023
Direct Federal Revenue
ARRA Grant #6 47801 - 35,520 - -
ARRA Grant F 47806-58800 - 353,228 - -
ARRA Grant G 47807-14042 - 280 - -
Other Direct Federal Revenue 47990 - 68,101 - -
Total Direct Federal Revenue - 457,129 - -
Other Governments and Citizens Groups
Other Governments 48100 - - - -
Prisoner Board 48110 10,000 16,224 - 10,000
Contributions 48130 - 168,722 100 -
Contributions 48610 5,000 10,699 - 13,500
Contributions 48610-15004 - - - -
Contributions 48610-51005 5,000 15,780 4,302 5,000
Contributions 48610-56101 7,000 9,853 5,668 7,000
Contributions 48610-56201 250 525 375 250
Contributions 48610-56202 2,000 - 2,000 -
Contributions 48610-56204 8,760 - 8,760 6,400
Other 48990 - 16,225 - -
Other 48990-52001 - - 83,219 -
Total Other Governments and Citizens Groups 38,010 238,028 104,424 42,150
33
101 - GENERAL FUND Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Other Sources
Insurance Recovery 49700 48,998 78,020 40,683 38,260
Operating Transfers-MRH 49800-15100 900,000 900,000 900,000 900,000
Total Other Sources 948,998 978,020 940,683 938,260
TOTAL REVENUE 25,017,131 23,905,578 25,880,490 24,396,629
34
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
County Commission
Board and Committee Member Fees 51100-191 81,120 33,440 68,800 81,120
Social Security 51100-201 5,030 2,073 4,266 5,029
Employer Medicare 51100-212 1,176 485 998 1,176
Legal Notices, Recording and Court Costs 51100-332 1,019 1,126 566 1,100
Printing, Stationary and Forms 51100-349 253 - 252 300
Office Supplies 51100-435 347 529 93 600
Total County Commission 88,945 37,653 74,974 89,326
36
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Board of Equalization
Board and Committee Member Fees 51210-191 1,440 1,022 930 1,500
Social Security 51210-201 93 60 58 93
Employer Medicare 51210-212 22 14 14 22
Legal Notices, Recording and Court Costs 51210-332 60 - 52 -
Total Board of Equalization 1,615 1,096 1,054 1,615
Other Board and Committees
Legal Services 51240-331 - 6,865 - 3,000
Legal Notices, Recording and Court Cost 51240-332 2,485 652 2,068 3,500
Postal Charges 51240-348 400 206 311 400
Printing, Stationary and Forms 51240-349 50 - 46 100
Other Contracted Services 51240-399 1,950 7,317 1,949 1,000
Office Supplies 51240-435 620 30 291 600
Other Supplies & Materials (Civil Service) 51240-499 6,565 2,042 4,565 4,500
Liability Insurance 51240-506 - 2,015 - -
Total Other Board and Committees 12,070 19,127 9,230 13,100
37
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
County Executive
County Official 51300-101 86,592 86,592 86,592 87,978
Assistants 51300-103 36,761 34,707 36,761 35,399
Clerical Personnel 51300-162 34,965 33,015 34,965 33,670
Longevity Pay 51300-186 1,050 950 1,050 1,150
Other Salaries and Wages 51300-189 - - - 22,506
Social Security 51300-201 9,924 9,671 9,923 11,204
State Retirement 51300-204 11,937 11,629 11,937 10,235
Life Insurance 51300-206 149 135 137 137
Medical Insurance 51300-207 18,532 16,303 17,027 18,739
Dental Insurance 51300-208 671 596 619 619
Disability Insurance 51300-209 529 481 484 534
Unemployment Compensation 51300-210 217 180 216 432
Employer Medicare 51300-212 2,321 2,262 2,321 2,620
Communication 51300-307 - 361 - -
Dues and Memberships 51300-320 1,850 1,914 1,850 2,100
Legal Notices, Recording and Court Costs 51300-332 - 181 - 200
Maintenance Agreements 51300-334 600 329 600 800
Postal Charges 51300-348 360 440 360 600
Printing, Stationary and Forms 51300-349 345 393 345 800
Travel, Training and Meals 51300-355 1,170 935 1,169 800
Office Supplies 51300-435 1,041 512 995 1,300
Periodicals 51300-437 100 56 98 75
Furniture and Fixtures 51300-711 436 - 436 -
Office Equipment 51300-719 110 - 110 8,000
Total County Executive 209,660 201,642 207,995 239,898
38
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Personnel Office
County Official 51310-101 65,856 64,553 65,856 65,856
Clerical Personnel 51310-162 98,777 92,193 98,777 95,118
Longevity Pay 51310-186 1,550 1,550 1,550 1,750
Social Security 51310-201 10,077 9,441 10,045 10,089
State Retirement 51310-204 12,448 11,820 12,447 10,528
Life Insurance 51310-206 198 172 182 182
Medical Insurance 51310-207 24,710 20,765 22,702 24,986
Dental Insurance 51310-208 895 776 826 826
Disability Insurance 51310-209 591 558 545 547
Unemployment Compensation 51310-210 435 355 432 432
Employer Medicare 51310-212 2,357 2,208 2,349 2,360
Dues and Memberships 51310-320 400 203 360 400
Legal Notices, Recording and Court Costs 51310-332 1,000 224 466 1,000
Maintenance Agreements 51310-334 3,230 2,958 3,197 3,825
Postal Charges 51310-348 400 177 312 400
Printing, Stationary and Forms 51310-349 - - - 300
Travel, Training and Meals 51310-355 2,000 523 1,079 2,000
Other Contracted Services 51310-399 426 195 276 552
Office Supplies 51310-435 1,050 711 1,043 1,000
Periodicals 51310-437 300 - - -
Furniture and Fixtures 51310-711 200 - 150 200
Total Personnel Office 226,900 209,382 222,595 222,351
39
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
County Attorney
County Official 51400-101 63,246 62,004 63,246 63,246
Longevity Pay 51400-186 150 - 150 200
Social Security 51400-201 3,931 3,137 3,194 3,934
State Retirement 51400-204 4,748 4,644 4,748 4,105
Life Insurance 51400-206 46 44 46 46
Medical Insurance 51400-207 5,769 5,282 5,676 6,246
Dental Insurance 51400-208 206 193 206 206
Disability Insurance 51400-209 215 211 214 215
Unemployment Compensation 51400-210 90 90 108 108
Employer Medicare 51400-212 921 734 747 923
Dues and Memberships 51400-320 250 150 250 250
Postage 51400-348 100 88 90 100
Electricity 51400-415 750 750 750 750
Office Supplies 51400-435 3,000 3,000 3,000 3,000
Other Supplies and Materials 51400-499 1,250 1,250 1,250 1,250
Indirect Cost 51400-504 4,119 4,119 4,119 4,119
Total County Attorney 88,791 85,696 87,794 88,698
40
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Registrar-Administration
County Official 51500-101-51011 64,998 64,998 64,998 66,036
Clerical Personnel 51500-162-51011 62,505 56,355 62,504 55,510
Part-time Personnel 51500-169-51011 13,922 12,491 8,438 13,650
Longevity Pay 51500-186-51011 1,650 1,600 1,650 1,700
Overtime Pay 51500-187-51011 2,449 41 2,448 1,220
Other Salaries and Wages 51500-189-51011 1,487 1,403 1,487 1,459
Election Commission 51500-192-51011 4,000 4,800 3,960 4,000
Social Security 51500-201-51011 8,902 8,603 8,902 8,902
State Retirement 51500-204-51011 9,599 9,317 9,598 8,952
Life Insurance 51500-206-51011 149 135 137 137
Medical Insurance 51500-207-51011 18,532 16,303 17,027 18,965
Dental Insurance 51500-208-51011 671 596 619 619
Disability Insurance 51500-209-51011 444 406 409 460
Unemployment Compensation 51500-210-51011 487 618 486 432
Employer Medicare 51500-212-51011 2,082 2,012 2,082 2,082
Communication 51500-307-51011 500 417 383 500
Data Processing Services 51500-317-51011 3,600 3,600 3,600 3,600
Dues and Memberships 51500-320-51011 250 250 250 250
Legal Notices, Recording and Court Costs 51500-332-51011 183 17 177 100
Maintenance Agreements 51500-334-51011 8,231 7,787 8,231 11,760
Maint & Repair Building 51500-335-51011 1,500 161 546 1,500
Pest Control 51500-347-51011 230 230 230 230
Postal Charges 51500-348-51011 3,430 3,943 2,948 3,500
Printing, Stationary and Forms 51500-349-51011 2,314 1,424 2,032 1,500
Travel 51500-355-51011 1,453 1,273 1,453 1,500
Data Processing Services 51500-411-51011 1,500 2,040 1,096 2,000
Electricity 51500-415-51011 5,517 5,370 5,517 6,000
Natural Gas 51500-434-51011 2,200 2,218 2,100 2,500
Office Supplies 51500-435-51011 1,000 503 746 1,000
Other Capital Outlay - Voting Machine 51500-799-51011 - 10,775 - -
Other Capital Outlay - Voting Machine 51500-799-51023 19,050 - 19,050 -
Total Election Commission 242,835 219,686 233,103 220,063
Registrar-Presidential Election
Election Workers 51500-193-51013 36,150 - 36,150 -
Social Security 51500-201-51013 240 - 240 -
Employer Medicare 51500-212-51013 100 - 56 -
Contracts w/Public 51500-314-51013 2,000 - 2,000 -
Legal Notices, Recording and Court Costs 51500-332-51013 2,602 - 2,602 -
Maint & Repair - Equip 51500-336-51013 10,785 - 10,785 -
Postal Charges 51500-348-51013 880 - 880 -
41
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Printing Stationary and Forms 51500-349-51013 8,270 - 8,270 -
Rentals 51500-351-51013 955 - 955 -
Travel 51500-355-51013 92 - 92 -
Office Supplies 51500-435-51013 850 - 846 -
Total Registrar - Presidential Pref 62,924 - 62,876 -
Registrar-General Election
Election Workers 51500-193-51014 - 35,130 - 40,000
Social Security 51500-201-51014 - 236 - 200
Employer Medicare 51500-212-51014 - 55 - 500
Contracts w/Public 51500-314-51014 - 2,000 - 2,000
Legal Notices, Recording and Court Costs 51500-332-51014 122 5,995 122 3,500
Maint & Repair - Equip 51500-336-51014 8,500 9,992 8,500 2,000
Postal Charges 51500-348-51014 - - - 900
Printing Stationary and Forms 51500-349-51014 4,500 5,414 4,500 2,000
Rentals 51500-351-51014 - 996 - 1,000
Travel 51500-355-51014 - 300 - 300
Office Supplies 51500-435-51014 - 300 - 300
Total Registrar - August Election 13,122 60,418 13,122 52,700
Registrar
Election Workers 51500-193-51015 - 39,102 - 45,000
Social Security 51500-201-51015 - 1,150 - 300
Employer Medicare 51500-212-51015 - 269 - 580
Contracts w/Public 51500-314-51015 - 2,000 - 2,000
Legal Notices, Recording and Court Costs 51500-332-51015 - 1,537 - 2,500
Maint & Repair - Equip 51500-336-51015 - 6,139 - 6,500
Postal Charges 51500-348-51015 - 1,132 - 1,350
Printing Stationary and Forms 51500-349-51015 - 3,321 - 3,500
Rentals 51500-351-51015 - 955 - 1,000
Travel 51500-355-51015 - 92 - 300
Office Supplies 51500-435-51015 - 264 - 300
Total Registrar - November Election - 55,961 - 63,330
42
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Registrar-Reapportionment
Legal Notices, Recordings and Court Costs 51500-335-51016 713 - 713 -
Postal Charges 51500-348-51016 27,023 - 26,060 -
Printing, Stationary and Forms 51500-349-51016 5,940 - 5,935 -
Total Registrar-Reapportionment 33,676 - 32,708 -
43
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Register of Deeds
County Official 51600-101 72,216 72,216 72,216 73,374
Clerical Personnel 51600-162 147,850 139,607 147,849 142,373
Longevity Pay 51600-186 2,650 2,400 2,650 2,900
Social Security 51600-201 13,744 13,224 13,743 13,556
State Retirement 51600-204 16,682 16,045 16,681 14,146
Life Insurance 51600-206 277 256 256 251
Medical Insurance 51600-207 37,064 32,834 34,053 37,478
Dental Insurance 51600-208 1,375 1,200 1,271 1,238
Disability Insurance 51600-209 802 733 740 734
Unemployment Compensation 51600-210 541 450 540 540
Employer Medicare 51600-212 3,215 3,093 3,214 3,170
Data Processing Services - Data Fee 51600-317-51021 18,800 13,133 17,800 14,964
Dues and Memberships 51600-320 700 549 684 700
Maintenance Agreements 51600-334 5,252 8,965 517 5,002
Maint & Repair Service 51600-337 373 120 - 400
Postal Charges 51600-348 1,500 1,775 724 1,300
Data Processing Supplies - Data Fee 51600-411-51021 2,500 767 1,008 2,500
Office Supplies 51600-435 3,000 3,341 2,676 2,800
Data Processing Equipment - Data Fee 51600-709-51021 9,568 1,895 8,455 4,500
Furniture and Fixtures 51600-711 1,500 - - 1,000
Office Equipment 51600-719 500 - - 500
Total Register of Deeds 340,109 312,603 325,078 323,428
44
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Building and Zoning
County Official 51710-101 59,760 58,596 59,760 59,760
Assistant(s) 51710-103 44,086 41,621 44,086 42,453
Secretary(s) 51710-161 39,960 37,731 39,960 38,480
Clerical Personnel 51710-162 32,940 31,096 32,940 31,720
Longevity Pay 51710-186 4,550 4,350 4,550 4,750
Other Salaries and Wages 51710-189 94,911 89,606 94,910 91,395
Social Security 51710-201 16,948 16,122 16,948 16,651
State Retirement 51710-204 20,688 19,699 20,688 17,376
Life Insurance 51710-206 293 272 274 274
Medical Insurance 51710-207 36,563 32,834 34,053 37,478
Dental Insurance 51710-208 1,325 1,200 1,238 1,238
Disability Insurance 51710-209 897 879 819 897
Unemployment Compensation 51710-210 648 540 648 648
Employer Medicare 51710-212 3,964 3,770 3,964 3,894
Communication 51710-307 100 - - -
Consultants 51710-308 56,250 54,175 50,350 56,250
Data Processing Services 51710-317 - - - 3,500
Dues and Memberships 51710-320 640 315 640 515
Legal Services 51710-331 1,000 - - 1,000
Legal Notices, Recording and Court Costs 51710-332 1,370 1,348 1,282 2,500
Maintenance Agreements 51710-334 3,000 2,328 1,753 8,100
Maint & Repair Vehicles 51710-338 4,000 2,399 1,391 4,000
Postal Charges 51710-348 1,372 791 594 1,372
Printing, Stationary and Forms 51710-349 476 214 247 450
Travel, Training and Meals 51710-355 1,566 801 165 1,900
Other Contracted Services 51710-399 8,980 - 8,980 8,000
Gasoline 51710-425 7,000 4,289 5,703 6,160
Office Supplies 51710-435 3,000 577 646 2,500
Periodicals 51710-437 1,000 58 525 1,000
Tires and Tubes 51710-450 700 - - 600
Vehicle Parts 51710-453 50 - - 50
Refunds 51710-509 250 250 -
Other Charges 51710-599 1,000 - - 800
Furniture and Fixtures 51710-711 200 - - 500
Office Equipment 51710-719 300 - 203 300
Other Equipment 51710-790 400 - 200 400
Other Construction 51710-791-59000 58,427 58,427 -
Total Building and Zoning 508,614 405,611 486,194 446,911
45
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
County Buildings
Supervisor/ Director 51800-105 46,824 45,906 46,824 46,824
Custodial Personnel 51800-166 80,296 74,323 80,295 78,941
Longevity Pay 51800-186 5,700 5,450 5,700 5,950
Overtime Pay 51800-187 4,181 3,761 4,181 951
Other Salaries and Wages 51800-189 175,688 164,853 175,688 151,237
Social Security 51800-201 19,195 18,074 19,195 17,602
State Retirement 51800-204 20,972 19,770 20,972 17,465
Life Insurance 51800-206 382 346 352 365
Medical Insurance 51800-207 47,797 41,792 43,783 49,971
Dental Insurance 51800-208 1,505 1,476 1,385 1,445
Disability Insurance 51800-209 946 857 870 894
Unemployment Compensation 51800-210 1,356 990 1,355 756
Employer Medicare 51800-212 4,490 4,227 4,489 4,117
Communication 51800-307 7,780 8,450 7,780 8,500
Laundry Service 51800-329 1,195 778 763 1,195
Licenses 51800-333 1,315 1,305 1,315 1,305
Maintenance Agreements 51800-334 17,113 17,729 17,106 23,421
Maint & Repair Building 51800-335 78,021 54,979 77,390 60,000
Maint & Repair Machinery 51800-336 1,400 429 1,397 2,300
Maint & Repair Vehicles 51800-338 3,153 1,478 3,152 2,000
Pest Control 51800-347 2,193 2,193 2,193 2,193
Rentals 51800-351 - - - 200
Disposal Fees 51800-359 5,900 6,796 5,815 7,400
Other Contracted Services 51800-399 23,689 17,007 23,592 26,405
Custodial Supplies 51800-410 11,000 8,744 10,984 11,000
Electricity 51800-415 147,630 151,970 147,629 140,000
Equipment & Machinery Parts 51800-418 50 - 7 500
Fertilizer, Lime and Seed 51800-420 105 - 105 250
Gasoline 51800-425 12,794 9,293 12,793 13,265
Natural Gas 51800-434 16,900 20,362 16,812 22,000
Office Supplies 51800-435 50 174 45 50
Small Tools 51800-446 - 217 - 200
Other Supplies 51800-499 647 - 646 600
Boiler Insurance 51800-501 3,885 3,884 3,884 3,063
Building and Contents Insurance 51800-502 52,771 52,729 52,729 55,141
Other Capital Outlay 51800-799 2,370 - 2,368 -
Total County Buildings 799,293 740,342 793,594 757,505
46
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Other General Administration
Audit Services 51900-305 24,287 20,849 24,287 25,000
Consultants 51900-308 3,000 2,806 825 3,000
Data Processing Services 51900-317 90,654 - 42,594 19,910
Dues and Memberships - TCSA and SCHRA 51900-320 18,458 12,551 16,888 19,000
Legal Services 51900-331 4,950 8,758 36 20,000
Maint & Repair Service - Autos 51900-338 1,000 97 138 1,000
Travel, Training & Meals 51900-355 - - (17) -
Remittance of Revenues Collected 51900-358 400 2,400 - 500
Other Contracted Services 51900-399 200 2,661 - 1,000
Other Contracted Services-Tower/Road Repairs 51900-399-51900 1,189 - 1,189 500
Gasoline 51900-425 1,877 1,391 1,877 2,205
Natural Gas 51900-434 130 - - -
Natural Gas-Tower 51900-434-51900 232 70 231 75
Indirect Cost 51900-504 11,550 - 11,550 -
Judgments 51900-505 26,736 25,720 26,735 20,000
Liability Insurance 51900-506 153,815 165,166 151,660 158,835
Premiums on Corporate Surety Bonds 51900-508 2,000 1,807 - 2,000
Vehicle and Equipment Insurance 51900-511 75,214 69,917 67,269 67,147
Workman's Compensation Insurance 51900-513 337,338 347,756 336,469 350,189
Other Charges 51900-599 - 9,876 - 1,500
Other Charges-Tower 51900-599-51900 10,619 - 6,970 -
Total Other General Administration 763,649 671,825 688,701 691,861
47
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Preservation of Records
County Official 51910-101 51,588 50,568 51,588 51,588
Assistants 51910-103 32,940 31,086 32,940 31,720
Part-time 51910-169 4,269 1,927 3,871 4,269
Longevity Pay 51910-186 750 650 750 850
Social Security 51910-201 5,476 5,153 5,438 5,482
State Retirement 51910-204 6,388 6,164 6,387 5,445
Life Insurance 51910-206 99 89 91 91
Medical Insurance 51910-207 12,355 10,792 11,351 12,493
Dental Insurance 51910-208 448 394 413 413
Disability Insurance 51910-209 379 278 355 283
Unemployment Compensation 51910-210 264 200 264 267
Employer Medicare 51910-212 1,281 1,205 1,272 1,282
Communication 51910-307 425 417 383 425
Dues and Memberships 51910-320 - 40 - -
Janitorial Services 51910-328 1,500 1,500 1,500 1,500
Maintenance Agreements 51910-334 2,616 4,314 882 4,116
Postal Charges 51910-348 175 176 - 175
Travel 51910-355 100 980 85 100
Custodial Supplies 51910-410 300 156 - 300
Library Books/Media 51910-432 2,000 1,883 850 2,000
Office Supplies 51910-435 3,300 1,245 1,033 3,420
Periodicals 51910-437 120 111 117 -
Furniture and Fixtures 51910-711 1,394 390 1,196 1,500
Other Capital Outlay-Archive Reserve 51910-799-51005 16,000 15,580 - 16,000
Total Preservation of Records 144,167 135,478 120,766 143,720
48
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Accounting and Budgeting
County Official 52100-101 69,060 55,422 69,060 69,060
Assistants 52100-103 54,168 55,757 54,168 54,168
Accountants/Bookkeepers 52100-119 98,974 102,120 98,973 88,088
Clerical Personnel 52100-162 81,519 76,960 81,518 78,499
Longevity Pay 52100-186 2,150 2,300 2,150 2,500
Overtime 52100-187 - - - 10,000
Social Security 52100-201 18,487 17,783 18,487 18,744
State Retirement 52100-204 22,563 21,912 22,562 19,560
Life Insurance 52100-206 289 274 266 274
Medical Insurance 52100-207 34,614 27,324 27,451 37,478
Dental Insurance 52100-208 1,308 1,033 1,204 1,032
Disability Insurance 52100-209 1,044 986 961 985
Unemployment Compensation 52100-210 731 571 730 648
Employer Medicare 52100-212 4,324 4,159 4,323 4,384
Communication 52100-307 600 38 580 700
Dues and Memberships 52100-320 500 - 500 500
Legal Notices, Recording and Court Costs 52100-332 138 - 138 250
Maintenance Agreements 52100-334 1,116 845 949 1,500
Main & Repair Service 52100-337 - - - 200
Postal Charges 52100-348 3,000 2,771 2,044 3,000
Printing, Stationary and Forms 52100-349 - 46 - 500
Travel, Training and Meals 52100-355 427 175 - 1,000
Other Contracted Services 52100-399 300 - 300 -
Data Processing Supplies 52100-411 - 500 - -
Office Supplies 52100-435 1,935 1,546 1,914 2,500
Periodicals 52100-437 - 215 - 200
Other Charges 52100-599 75 30 71 -
Furniture and Fixtures 52100-711 - 93 - -
Total Accounting and Budgeting 397,322 372,860 388,351 395,770
49
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Purchasing
County Official 52200-101 55,188 54,101 55,188 55,188
Accountants/Bookkeepers 52200-119 101,996 96,304 101,995 98,218
Longevity Pay 52200-186 2,550 2,500 2,550 2,600
Social Security 52200-201 9,784 9,284 9,783 9,672
State Retirement 52200-204 11,964 11,452 11,964 10,094
Life Insurance 52200-206 149 135 137 137
Medical Insurance 52200-207 18,532 16,303 17,027 18,739
Dental Insurance 52200-208 671 596 619 619
Disability Insurance 52200-209 563 511 519 522
Unemployment Compensation 52200-210 325 270 324 324
Employer Medicare 52200-212 2,289 2,171 2,288 2,262
Dues and Memberships 52200-320 420 74 390 420
Postal Charges 52200-348 300 224 255 300
Travel, Training and Meals 52200-355 1,486 - 1,486 1,500
Office Supplies 52200-435 698 224 558 750
Premiums on Corporate Surety Bonds 52200-508 - 50 - -
Furniture and Fixtures 52200-711 300 - 300 500
Office Equipment 52200-719 460 - 460 250
Total Purchasing 207,675 194,199 205,843 202,094
50
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Property Assessor
County Official 52300-101 72,216 72,216 72,216 73,374
Clerical Personnel 52300-162 134,680 131,855 131,195 132,496
Longevity Pay 52300-186 6,000 5,700 4,300 4,550
Other Salaries and Wages 52300-189 177,473 170,880 174,740 168,319
In-service Training 52300-196 2,050 1,750 2,050 1,750
Social Security 52300-201 24,311 23,098 23,202 23,590
State Retirement 52300-204 19,412 19,029 18,600 15,941
Life Insurance 52300-206 433 431 389 417
Medical Insurance 52300-207 57,691 54,876 51,871 62,464
Dental Insurance 52300-208 2,064 1,905 1,883 2,064
Disability Insurance 52300-209 1,209 1,190 1,097 1,174
Unemployment Compensation 52300-210 1,300 900 1,299 1,080
Employer Medicare 52300-212 5,686 5,402 5,426 5,517
Audit Services 52300-305-52002 28,170 26,075 28,168 20,000
Communication 52300-307 600 80 26 600
Data Processing Services 52300-317 24,790 18,843 21,876 28,500
Dues and Memberships 52300-320 2,410 2,003 2,410 2,400
Maintenance Agreements 52300-334 1,200 1,176 1,176 1,200
Main & Repair Office Equip 52300-337 90 - - 200
Main & Repair Vehicle 52300-338 2,706 2,057 2,646 2,500
Postal Charges 52300-348 4,200 3,697 3,939 4,500
Printing, Stationary and Forms 52300-349 500 229 493 500
Travel, Training and Meals 52300-355 2,000 1,846 1,733 2,500
Other Contracted Services 52300-399 640 185 - 1,000
Data Processing Supplies 52300-411 1,419 3,223 140 3,000
Gasoline 52300-425 4,375 3,278 4,374 5,880
Office Supplies 52300-435 3,000 1,596 2,975 3,000
Other Charges 52300-599 500 107 28 500
Data Processing Equipment 52300-709 10,090 - 10,090 2,000
Furniture and Fixtures 52300-711 500 - 218 500
Office Equipment 52300-719 500 - 213 500
Other Equipment 52300-790 500 - 100 500
Total Property Assessors Office 592,715 553,627 568,873 572,517
51
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Reappraisal
Clerical Personnel 52310-162 30,240 28,619 30,240 29,120
Temporary Personnel 52310-168 31,098 7,315 7,269 31,099
Longevity Pay 52310-186 1,750 1,650 1,750 1,850
Overtime 52310-187 375 - - 375
Other Salaries & Wages 52310-189 71,726 67,722 71,726 69,069
Social Security 52310-201 8,148 6,512 6,865 8,154
State Retirement 52310-204 7,769 7,339 7,769 6,497
Life Insurance 52310-206 149 137 137 137
Medical Insurance 52310-207 18,532 16,532 17,027 18,739
Dental Insurance 52310-208 671 604 619 619
Disability Insurance 52310-209 361 328 332 334
Unemployment Compensation 52310-210 450 347 416 540
Employer Medicare 52310-212 1,906 1,523 1,606 1,907
Communication 52310-307 600 1 0 600
Data Processing Services 52310-317 12,000 10,323 10,340 12,000
Maintenance Agreements 52310-334 540 529 529 540
Main & Repair Vehicle 52310-338 1,000 131 45 1,000
Postal Charges 52310-348 3,000 145 - 3,000
Printing, Stationery and Forms 52310-349 200 - 35 200
Travel, Training and Meals 52310-355 1,000 109 - 1,000
Other Contracted Services 52310-399 500 - - 500
Data Processing Supplies 52310-411 500 - - 500
Gasoline 52310-425 1,500 1,018 1,468 2,000
Office Supplies 52310-435 1,000 1,206 110 1,000
Other Charges 52310-599 500 14 - 500
Data Processing Equipment 52310-709 500 - - 500
Furniture and Fixtures 52310-711 500 - - 500
Other Equipment 52310-790 500 - - 500
Total Reappraisal Program 197,014 152,104 158,282 192,780
52
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Trustee
County Official 52400-101 72,216 72,216 72,216 73,374
Clerical Personnel 52400-162 137,271 129,602 137,271 132,187
Temporary Personnel 52400-168 12,994 10,326 12,598 12,994
Longevity Pay 52400-186 3,150 3,000 3,150 3,200
Overtime Pay 52400-187 167 - 166 -
Social Security 52400-201 13,907 13,063 13,906 13,749
State Retirement 52400-204 15,927 15,341 15,926 13,507
Life Insurance 52400-206 247 226 228 228
Medical Insurance 52400-207 30,887 27,324 28,378 31,232
Dental Insurance 52400-208 1,118 998 1,032 1,032
Disability Insurance 52400-209 751 686 693 699
Unemployment Compensation 52400-210 590 465 588 588
Employer Medicare 52400-212 3,253 3,106 3,252 3,215
Data Processing Services 52400-317 4,685 9,206 4,683 4,000
Dues and Memberships 52400-320 685 684 684 684
Legal Notices, Recording and Court Costs 52400-332 66 45 46 65
Maintenance Agreements 52400-334 540 529 529 540
Postal Charges 52400-348 8,700 8,611 8,552 3,000
Travel 52400-355 978 949 976 948
Other Contracted Services 52400-399 - - - 15,000
Office Supplies 52400-435 1,271 1,813 1,262 1,900
Office Equipment 52400-719 68 - 68 -
Total Trustee 309,471 298,190 306,204 312,141
53
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
County Clerk
State Retirement 52500-204 38,747 35,002 36,712 31,207
Life Insurance 52500-206 667 615 616 616
Medical Insurance 52500-207 86,536 76,918 79,458 87,450
Dental Insurance 52500-208 3,131 2,811 2,890 2,890
Disability Insurance 52500-209 1,718 1,564 1,584 1,596
Unemployment Compensation 52500-210 1,405 1,170 1,404 1,404
Data Processing Services 52500-317 16,010 13,608 14,947 17,399
Dues and Memberships 52500-320 1,100 1,034 734 1,100
Maintenance Agreements 52500-334 1,813 1,515 1,812 2,471
Postal Charges 52500-348 21,000 15,064 18,225 21,000
Printing, Stationary and Forms 52500-349 7,355 8,474 6,406 8,000
Travel 52500-355 155 10 - 155
Data Processing Supplies 52500-411 967 - 193 1,000
Office Supplies 52500-435 3,739 2,676 3,738 3,500
Periodicals 52500-437 300 - - 100
Data Processing Equipment 52500-709-52501 9,981 503 7,675 2,500
Furniture and Fixtures 52500-711 3,000 30 2,968 1,000
Office Equipment 52500-719 295 500 - 2,295
Total County Clerk 197,919 161,494 179,362 185,682
54
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Data Processing
County Official 52600-101 76,278 74,778 76,278 76,278
Data Processing Personnel 52600-121 111,060 108,876 110,652 111,060
Longevity Pay 52600-186 1,750 1,600 1,750 1,850
Social Security 52600-201 11,723 11,368 11,591 11,730
State Retirement 52600-204 14,163 13,875 14,132 12,240
Life Insurance 52600-206 149 131 137 137
Medical Insurance 52600-207 18,532 15,845 17,027 18,739
Dental Insurance 52600-208 671 579 619 619
Disability Insurance 52600-209 687 624 634 637
Unemployment Compensation 52600-210 324 270 324 324
Employer Medicare 52600-212 2,742 2,659 2,711 2,743
Communication 52600-307 86,701 79,378 78,915 86,701
Data Processing Services 52600-317 15,915 20,796 9,387 17,664
Maintenance Agreements 52600-334 29,502 33,451 10,428 29,502
Main & Repair Svc-Equipment 52600-336 1,000 - - 1,000
Postal Charges 52600-348 300 14 123 250
Travel, Training and Meals 52600-355 800 794 200 2,000
Data Processing Supplies 52600-411 6,411 7,336 6,411 6,000
Office Supplies 52600-435 107 3,523 107 100
Periodicals 52600-437 100 249 31 100
Small Tools 52600-446 150 10 - 150
Other Charges 52600-599 - 335 - -
Communication Equipment 52600-708 1,060 5 1,059 -
Data Processing Equipment 52600-709 66,587 70,090 36,412 65,000
Total Data Processing 446,712 446,586 378,927 444,825
55
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Circuit Court
County Official 53100-101 72,216 72,216 72,216 73,374
Clerical Personnel 53100-162 529,218 490,422 529,216 507,580
Part-time Personnel 53100-169 36,829 45,315 33,060 36,830
Longevity Pay 53100-186 7,150 6,300 7,150 7,750
Jury and Witness Fees 53100-194 40,000 37,440 38,200 40,000
Other Per Diem & Fees 53100-199 20,000 12,425 13,100 20,000
Social Security 53100-201 40,433 38,276 39,939 40,299
State Retirement 53100-204 40,038 37,950 40,038 33,525
Life Insurance 53100-206 829 754 768 759
Medical Insurance 53100-207 103,509 90,697 95,983 106,189
Dental Insurance 53100-208 3,311 2,920 3,053 3,096
Disability Insurance 53100-209 2,167 1,917 2,009 1,975
Unemployment Compensation 53100-210 2,215 2,280 2,214 2,237
Employer Medicare 53100-212 9,456 8,952 9,341 9,425
Data Processing Services 53100-317-53305 - 17,994 - -
Dues and Memberships 53100-320 663 534 534 675
Legal Notices, Recording and Court Costs 53100-332 725 409 418 725
Maintenance Agreements 53100-334 - 8,068 - -
Main & Repair Office Equip 53100-337 700 - - 700
Postal Charges 53100-348 11,000 10,557 10,801 11,000
Printing, Stationary and Forms 53100-349 15,000 14,610 12,651 15,000
Office Supplies 53100-435 10,800 5,894 4,591 10,800
Periodicals 53100-437 500 253 398 500
Other Charges - Feed Jury 53100-599 16,500 4,381 3,723 16,500
Furniture and Fixtures 53100-711 - - - 400
Office Equipment 53100-719 311 113 - 400
Other Equipment 53100-790 400 - - 400
Total Circuit Court Clerk 963,970 910,677 919,402 940,139
56
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
General Sessions Part I
Judges 53300-102-53001 296,977 292,008 296,976 306,480
Clerical Personnel 53300-162-53001 86,098 81,286 86,098 82,909
Temporary 53300-168-53001 59,242 61,542 59,242 42,456
Longevity Pay 53300-186-53001 2,500 2,300 2,358 2,400
Overtime Pay 53300-187-53001 2,624 449 2,623 -
Other Salaries and Wages 53300-189-53001 123,305 118,136 120,112 120,601
Social Security 53300-201-53001 30,083 29,476 30,067 29,051
State Retirement 53300-204-53001 36,364 35,702 36,364 31,844
Life Insurance 53300-206-53001 303 294 274 296
Medical Insurance 53300-207-53001 34,709 32,605 32,200 37,478
Dental Insurance 53300-208-53001 1,238 1,192 1,159 1,238
Disability Insurance 53300-209-53001 1,592 1,300 1,260 1,303
Unemployment Compensation 53300-210-53001 1,165 870 1,164 1,128
Employer Medicare 53300-212-53001 8,031 7,862 8,026 8,045
Communication 53300-307-53001 1,500 625 324 1,500
Data Processing Services 53300-317-53301 20,242 814 - 27,528
Data Processing Services 53300-317-53305 31,325 - 30,907 -
Dues and Memberships 53300-320-53001 717 1,485 717 1,500
Licenses 53300-333-53001 800 - 800 800
Maintenance Agreements 53300-334-53001 1,814 1,740 1,740 1,814
Printing, Stationary and Forms 53300-349-53001 1,000 1,803 266 1,000
Travel 53300-355-53001 5,595 4,812 5,446 5,595
Office Supplies 53300-435-53001 1,500 1,935 1,254 1,500
Periodicals 53300-437-53001 750 527 553 750
Other Charges 53300-599-53001 500 45 449 500
Furniture and Fixtures 53300-711-53001 2,582 15,047 2,169 2,728
Office Equipment 53300-719-53001 146 195 146 -
Total General Sessions Part I 752,702 694,050 722,693 710,445
57
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
General Sessions Part II
Judges 53300-102-53002 148,488 146,004 148,488 153,240
Clerical Personnel 53300-162-53002 42,012 39,666 42,012 40,456
Part-time Personnel 53300-169-53002 9,795 - 7,413 25,374
Longevity Pay 53300-186-53002 500 450 500 550
Social Security 53300-201-53002 9,779 9,082 9,778 10,942
State Retirement 53300-204-53002 14,306 13,940 14,306 12,568
Life Insurance 53300-206-53002 99 89 91 91
Medical Insurance 53300-207-53002 12,355 10,792 11,351 12,493
Dental Insurance 53300-208-53002 448 394 413 413
Disability Insurance 53300-209-53002 618 475 477 478
Unemployment Compensation 53300-210-53002 229 90 197 324
Employer Medicare 53300-212-53002 2,889 2,693 2,873 3,185
Communication 53300-307-53002 4,569 4,240 4,053 4,600
Dues and Memberships 53300-320-53002 200 - - 200
Evaluation and Testing 53300-322-53002 600 - 600 -
Licenses 53300-333-53002 400 400 400 400
Main & Repair Badges 53300-335-53002 500 - - 500
Pest Control 53300-347-53002 650 391 391 400
Printing, Stationary and Forms 53300-349-53002 200 - - 200
Travel 53300-355-53002 1,500 1,186 766 1,500
Electricity 53300-415-53002 8,400 8,000 8,308 8,500
Office Supplies 53300-435-53002 400 73 149 400
Periodicals 53300-437-53002 500 253 363 500
Furniture and Fixtures 53300-711-53002 250 - - 250
Office Equipment 53300-719-53002 600 - - 600
Total General Sessions Part II 260,287 238,218 252,929 278,162
58
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Chancery Court
Social Security 53400-201 - 24 - -
State Retirement 53400-204 19,952 19,478 19,880 17,068
Life Insurance 53400-206 329 304 302 319
Medical Insurance 53400-207 41,156 36,740 37,664 43,725
Dental Insurance 53400-208 1,488 1,343 1,367 1,445
Disability Insurance 53400-209 924 820 850 887
Unemployment Compensation 53400-210 870 894 867 756
Data Processing Services 53400-317 8,075 7,618 7,936 10,000
Data Processing Services 53400-317-53405 7,508 - 7,508 18,000
Dues and Memberships 53400-320 1,500 718 1,498 1,200
Maintenance Agreements 53400-334 1,210 1,353 1,150 1,210
Main & Repair Office Equip 53400-337 200 - - 200
Postal Charges 53400-348 10,168 13,141 4,381 18,000
Printing, Stationary and Forms 53400-349 6,500 2,846 3,860 5,000
Travel, Training and Meals 53400-355 1,000 425 - 1,000
Office Supplies 53400-435 4,000 3,873 2,771 3,000
Periodicals 53400-437 800 613 495 800
Other Charges 53400-599 100 90 15 100
Data Processing Equipment 53400-709 500 - - 500
Data Processing Equipment 53400-709-53405 7,488 - - -
Furniture and Fixtures 53400-711 200 - - 200
Office Equipment 53400-719 344 - 343 300
Total Chancery Court 114,312 90,280 90,887 123,710
59
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
District Attorney General
Contributions - Grant Sexual Abuse 53600-316 - 2,500 - -
Medical Services - Autopsies 53600-340 75,000 - 65,785 75,000
Total District Attorney General 75,000 2,500 65,785 75,000
60
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Sheriff's Department
County Official 54110-101 79,440 79,440 79,440 80,712
Deputies 54110-106 2,120,273 1,977,825 2,120,273 2,034,671
Investigators 54110-108 618,685 590,314 618,685 595,626
Captains 54110-109 138,882 136,176 138,882 138,882
Lieutenant's 54110-110 229,925 208,660 229,925 221,409
Sergeant's 54110-115 353,198 379,195 353,197 336,473
Dispatcher/Radio Operators 54110-148 190,055 182,367 190,052 191,506
Clerical Personnel 54110-162 173,131 203,639 173,131 171,642
Part-time Personnel 54110-169 25,081 21,126 25,081 14,041
Longevity Pay 54110-186 40,300 40,050 40,300 44,200
Overtime Pay 54110-187 156,128 165,188 156,127 130,000
Overtime Pay - U S Marshal 54110-187-54111 13,414 - 13,413 16,500
Overtime - FBI/TBO 54110-187-54114 10,387 - 10,387 10,000
In-service Training (TLETA) 54110-196-14015 50,600 43,700 50,600 44,400
Social Security 54110-201 254,827 245,194 255,220 248,701
State Retirement 54110-204 298,438 283,713 298,914 247,218
Life Insurance 54110-206 4,336 4,016 4,007 4,088
Medical Insurance 54110-207 538,534 487,294 495,615 555,931
Dental Insurance 54110-208 19,179 17,993 17,707 18,163
Disability Insurance 54110-209 13,924 12,552 12,847 12,821
Unemployment Compensation 54110-210 10,386 8,498 10,385 9,720
Employer Medicare 54110-212 59,597 57,366 59,689 58,164
Communication 54110-307 20,940 21,419 20,929 23,000
Data Processing Services 54110-317 44,943 45,050 44,942 46,000
Dues and Memberships 54110-320 2,600 3,860 2,600 2,600
Evaluation and Testing 54110-322 - 38,700 - 35,000
Legal Notices, Recording and Court Costs 54110-332 - - - 200
Maintenance Agreements 54110-334 14,827 11,746 15,396 19,100
Maint & Repair Machinery 54110-336 770 1,402 768 1,500
Maint & Repair Vehicles 54110-338 48,609 33,962 48,625 51,172
Maint & Repair Vehicles (US Marshall) 54110-338-54111 - - - 2,458
Postal Charges 54110-348 1,175 2,447 1,174 3,500
Printing, Stationary and Forms 54110-349 1,520 1,465 1,515 2,000
Travel, Training and Meals 54110-355 30,702 28,312 30,376 30,000
Veterinary Services 54110-357 1,549 382 1,549 700
Other Contracted Services 54110-399 1,450 1,934 1,698 2,500
Animal Food and Supplies 54110-401 620 692 572 1,000
Data Processing Services 54110-411 9,012 5,797 9,011 6,000
Diesel Fuel 54110-412 - - - 506
Drugs and Medical Supplies 54110-413 148 - 148 -
Food Supplies 54110-422 - 41 - 150
61
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Gasoline 54110-425 270,491 228,035 270,517 297,938
Gasoline - US Marshal 54110-425-54111 - - - 1,000
Law Enforcement Supplies 54110-431 21,399 14,832 21,399 16,000
Lubricants 54110-433 8,298 5,754 8,298 7,000
Office Supplies 54110-435 6,800 9,032 6,721 7,800
Periodicals 54110-437 2,149 1,487 2,149 2,000
Tires and Tubes 54110-450 19,375 16,455 19,374 25,000
Uniforms 54110-451 21,182 18,664 21,182 22,000
Vehicle Parts 54110-453 65,962 49,273 65,962 54,602
Other Charges 54110-599 510 373 501 3,000
Communication Equipment 54110-708 2,103 2,044 2,103 2,000
Data Processing Equipment 54110-709-54025 1,175 12,370 1,173 2,000
Furniture and Fixtures 54110-711 1,400 133 1,400 1,200
Law Enforcement Equipment 54110-716 7,940 9,860 7,940 10,975
Motor Vehicle 54110-718 1 37,883 - 23,511
Office Equipment 54110-719 760 314 759 1,200
Other Equipment 54110-790 125 30 123 400
Total Sheriff 6,007,255 5,748,054 5,962,779 5,889,880
In-service Training (Reserve Deputies)
Dues and Memberships 54110-320-54004 1,110 - 1,110 1,110
Law Enforcement Supplies 54110-431-54004 3,200 - 3,191 3,500
Workers Comp 54110-513-54004 - - - 9,810
Total Sheriff In-service Training (Reserve Deputies) 4,310 - 4,301 14,420
In-service Training (SWAT TEAM)
Law Enforcement Supplies 54110-431-54005 - - - 1,000
Uniforms 54110-451-54005 2,593 - 2,593 6,000
Law Enforcement Equipment 54110-716-54005 3,392 - 3,391 5,500
Total Sheriff In-service Training (SWAT Team) 5,985 - 5,984 12,500
Admin-Sexual Offender Registry
Contracts with Gov't Agencies 54160-309-54160 1,500 1,400 1,400 2,000
Total Admin-Sexual Offender Registry 1,500 1,400 1,400 2,000
62
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Jail
County Official 54210-101 3,024 3,024 3,024 3,024
Sergent(s) 54210-115 213,876 199,108 213,875 202,984
Maintenance Staff 54210-167 42,012 39,666 42,012 40,456
Longevity Pay 54210-186 15,300 12,150 15,300 17,600
Overtime Pay 54210-187 153,850 154,148 153,850 160,000
Other Salaries and Wages 54210-189 1,753,337 1,632,169 1,753,337 1,753,059
In-Service Training 54210-196-14015 2,400 2,400 2,400 -
Social Security 54210-201 133,681 125,073 133,681 134,982
State Retirement 54210-204 153,149 144,324 153,148 135,734
Life Insurance 54210-206 2,763 2,534 2,549 2,736
Medical Insurance 54210-207 345,515 306,282 316,898 375,688
Dental Insurance 54210-208 12,451 11,292 11,504 12,178
Disability Insurance 54210-209 6,630 6,219 6,122 6,798
Unemployment Compensation 54210-210 7,218 5,679 7,217 6,480
Employer Medicare 54210-212 31,265 29,245 31,264 31,568
Communication 54210-307 1,772 2,182 1,771 2,000
Contracts with Govt Agencies 54210-309 186,267 179,630 186,265 240,495
Maintenance Agreements 54210-334 10,899 12,863 10,899 13,500
Maint and Repair Bldgs 54210-335 59,197 50,177 58,694 60,000
Maint & Repair Machinery 54210-336 494 1,357 493 1,000
Maint & Repair Vehicles 54210-338 2,669 3,680 2,668 3,500
Medical and Dental Services 54210-340 185,119 180,746 185,543 195,000
Pest Control 54210-347 2,397 2,397 2,397 2,397
Postal Charges 54210-348 1,010 3,300 1,010 3,000
Printing, Stationary and Forms 54210-349 2,953 6,005 2,953 3,000
Travel, Training and Meals 54210-355 5,872 5,858 5,914 8,000
Disposal Fees 54210-359 3,849 2,655 3,848 4,400
Other Contracted Services 54210-399 750 1,695 750 1,000
Custodial Supplies 54210-410 32,381 27,666 32,230 38,000
Diesel Fuel 54210-412 - - - 1,313
Drugs and Medical Supplies 54210-413 213,733 173,977 192,732 210,000
Drugs and Medical Supplies 54210-413-54002 11,688 - 11,687 13,000
Electricity 54210-415 202,102 186,328 202,101 200,000
Food Supplies 54210-422 324,921 291,978 324,920 310,000
Gasoline 54210-425 35,818 25,328 35,817 32,025
Law Enforcement Supplies 54210-431 1,301 1,323 1,301 1,500
Lubricants 54210-433 900 698 899 1,200
Natural Gas 54210-434 48,347 45,203 48,346 49,000
Periodicals 54210-437 - 593 - 1,000
Prisoner Clothing and Linens 54210-441 13,338 9,748 13,337 18,000
Tires and Tubes 54210-450 2,556 1,087 2,556 3,500
63
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Uniforms 54210-451 7,692 4,666 7,691 10,000
Vehicle Parts 54210-453 4,704 6,216 4,704 5,000
Other Supplies and Materials 54210-499 513 330 513 500
Other Charges 54210-599 2,817 3,023 2,817 2,616
Communication Equipment 54210-708 1,200 1,579 1,200 1,200
Food Service Equipment 54210-710 1,185 10,571 1,185 9,300
Law Enforcement Equipment 54210-716 1,579 - 1,579 2,000
Other Equipment 54210-790 861 987 860 3,600
Total Jail 4,247,355 3,917,159 4,195,863 4,333,332
64
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Juvenile Services
Assistant's 54240-103 28,823 28,693 28,823 27,755
Probation Officer 54240-111 32,206 30,410 32,206 31,013
Youth Service Officer's 54240-112 44,064 23,340 44,064 42,432
Longevity Pay 54240-186 700 600 700 800
Overtime Pay 54240-189 2,170 4,486 2,168 -
Social Security 54240-201 6,629 5,372 6,629 6,324
State Retirement 54240-204 8,087 6,556 8,086 6,599
Life Insurance 54240-206 149 99 137 137
Medical Insurance 54240-207 18,532 11,948 17,027 18,739
Dental Insurance 54240-208 671 437 619 619
Disability Insurance 54240-209 372 223 342 344
Unemployment Compensation 54240-210 324 270 324 324
Employer Medicare 54240-212 1,551 1,256 1,550 1,479
Communications 54240-307 600 78 584 700
Dues and Memberships 54240-320 60 90 - 60
Postal Charges 54240-348 44 44 44 50
Printing, Stationary and Forms 54240-349 26 24 - 30
Travel 54240-355 5,463 3,557 5,462 5,200
Other Contracted Services 54240-399 142,997 119,340 52,470 146,000
Drugs and Medical Supplies 54240-413 100 - 98 -
Office Supplies 54240-435 203 65 151 200
Office Equipment 54240-719 140 - 53 400
Total Juvenile Services 293,911 236,888 201,537 289,205
65
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Maury County Fire Department
Contributions 54410-316-60001 175,823 140,000 175,823 175,823
Insurance - Building 54410-511 583 - 583 654
Vehicle and Equipment Insurance 54410-511-60001 24,725 24,248 24,724 24,909
Other Charges 54410-599 - 12,177 - -
Other Equipment 54410-790-60001 - 46,495 - -
Total Maury County Fire Department 201,131 222,920 201,130 201,386
66
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Emergency Management
Personnel 54490-162 34,116 33,450 34,116 34,116
Longevity Pay 54490-186 150 - 150 200
Social Security 54490-201 2,124 2,028 2,095 2,128
State Retirement 54490-204 2,567 2,505 2,567 2,220
Life Insurance 54490-206 50 44 46 46
Medical Insurance 54490-207 6,178 5,282 5,676 6,246
Dental Insurance 54490-208 224 193 206 206
Disability Insurance 54490-209 126 114 115 116
Unemployment Compensation 54490-210 109 90 108 108
Employer Medicare 54490-212 497 474 490 498
Communication 54490-307 6,451 7,180 6,460 6,500
Consultants 54490-308 150 5,475 150 2,500
Dues and Memberships 54490-320 250 285 250 250
Maintenance Agreements 54490-334 865 1,928 1,615 1,000
Maintenance Agreements - Equipment 54490-336 1,211 4,363 1,211 2,000
Maintenance Agreements - Vehicles 54490-338 5,638 3,163 5,638 5,000
Postal Charges 54490-348 76 103 76 50
Printing Stationary and Forms 54490-349 131 1,666 131 -
Travel, Training and Meals 54490-355 1,292 1,988 1,292 2,000
Travel, Training and Meals 54490-355-54491 165 - 165 -
Contracted Services 54490-399 1,384 3,422 1,384 1,200
Diesel Fuel 54490-412 - - - 188
Electricity 55490-415 1,367 - 1,367 3,000
Gasoline 54490-425 5,944 4,875 5,944 6,388
Instructional Supplies and Materials 54490-429 - - - 1,000
Natural Gas 54490-434 539 - 539 800
Office Supplies 54490-435 1,482 5,127 1,482 1,000
Small Tools 54490-446 1,696 2,922 1,696 2,000
Tires and Tubes 54490-450 - 800 - 500
Uniforms 54490-451 1,043 1,406 1,043 1,100
Vehicle Parts 54490-453 213 16 213 500
Other Supplies and Materials 54490-499 9,950 104,020 9,950 7,500
Other Supplies and Materials 54490-499-54491 5,348 - 5,348 -
Other Supplies and Materials 54490-499-54492 6,000 - 6,000 -
Vehicle Insurance 54490-511 9,534 9,534 9,534 9,747
Other Charges 54490-599 205 4,258 185 500
Other Charges 54490-599-54491 79,019 - 79,019 -
Other Charges 54490-599-54492 9,526 - 9,477 -
Other Equipment 54490-790 - 38,658 -
Other Equipment 54490-790-14110 110 7,805 320 -
Other Capital Outlay 54490-790-14115 - 111,856 -
67
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Other Capital Outlay 54490-790-14116 12,603 - 12,602 -
Other Capital Outlay 54490-790-14118 71,903 2,757 71,903 -
Other Capital Outlay 54490-790-14119 17,038 21,094 16,261 -
Other Capital Outlay 54490-790-14120 95,701 21,176 5,705 89,996
Other Capital Outlay 54490-790-14121 38,611 - 30,314 -
Other Capital Outlay 54490-790-14122 38,000 - 8,023 37,056
Other Capital Outlay 54490-790-14123 12,000 - 6,935 12,000
Other Capital Outlay 54490-790-14124 21,346 - - 21,346
Other Capital Outlay 54490-790-14125 38,000 - - 38,000
Other Equipment 54490-790-54491 1,225 25,462 1,225 25,000
Other Equipment 54490-790-54492 - 11,235 - -
Total Emergency Management Operating Budget 542,158 446,754 349,026 324,004
68
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
GRANTS
Uniforms 54710-451-14018 - 3,587 - -
Uniforms 54710-451-14057 - - 2,720 -
Law Enforcement Equipment 54710-716-14023 17,683 - 17,683 -
Law Enforcement Equipment 54710-716-14030 - 9,626 - -
Law Enforcement Equipment-JAG 54710-716-14047 5,712 - - 5,712
Law Enforcement Equipment-JAG 54710-716-14056 21,876 - 1,134 21,876
Law Enforcement Equipment 54712-716-14057 2,720 - - -
Total Grants 47,991 13,213 21,537 27,588
69
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Health: Local Direct
Communication 55110-307 10,504 9,903 10,504 10,000
Dues and Memberships 55110-320 200 200 200 200
Janitorial Services 55110-328 31,200 31,200 31,087 31,200
Licenses 55110-333 175 85 55 175
Maintenance Agreements 55110-334 7,935 9,087 7,956 7,900
Maint & Repair Building 55110-335 7,000 1,649 3,778 7,000
Maint & Repair Equip Machinery 55110-336 1,270 1,284 1,267 1,000
Pest Control 55110-347 561 561 561 561
Travel 55110-355 250 203 162 250
Other Contracted Services 55110-399 780 - - 1,200
Electricity 55110-415 42,966 42,072 42,966 45,000
Natural Gas 55110-434 14,530 18,379 14,340 18,500
Office Supplies 55110-435 190 - 189 100
Other Supplies and Materials 55110-499 25 - 25 -
Total Health: Local Direct 117,586 114,623 113,089 123,086
Health : DGA State Grant
Medical Personnel 55110-131-15001 336,788 313,066 313,870 327,812
Clerical Personnel 55110-162-15001 133,060 124,114 124,856 135,735
Part-time Personnel 55110-169-15001 39,684 25,625 33,867 41,550
Longevity Pay 55110-186-15001 3,300 2,700 3,300 3,800
Social Security 55110-201-15001 31,824 28,351 28,908 31,552
State Retirement 55110-204-15001 33,903 31,668 31,700 29,027
Life Insurance 55110-206-15001 779 745 717 775
Medical Insurance 55110-207-15001 92,305 89,078 83,193 99,943
Dental Insurance 55110-208-15001 3,302 3,105 2,945 3,302
Disability Insurance 55110-209-15001 1,534 1,385 1,372 1,512
Unemployment Compensation 55110-210-15001 2,511 1,971 2,510 2,268
Employer Medicare 55110-212-15001 7,443 6,631 6,761 7,379
Medical and Dental Services 55110-340-15001 6,215 432 387 -
Travel, Training amd Meals 55110-355-15001 8,300 9,167 8,319 10,300
Office Supplies 55110-435-15001 8,700 3,650 2,625 14,317
Other Supplies and Materials 55110-499-15001 163 9,048 163 -
Liability Insurance 55110-506-15001 637 196 392 200
Workers Compensation Ins 55110-513-15001 4,000 5,314 3,707 -
Total Health: DGA State Grant 714,448 656,246 649,590 709,472
70
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Rabies Control
Longevity Pay 55120-186 1,000 900 1,000 1,100
Other Salaries and Wages 55120-189 72,663 68,598 72,662 69,971
Social Security 55120-201 4,400 4,104 4,295 4,406
State Retirement 55120-204 2,619 2,470 2,618 2,189
Life Insurance 55120-206 99 91 91 91
Medical Insurance 55120-207 12,857 11,021 11,853 12,493
Dental Insurance 55120-208 448 403 413 413
Disability Insurance 55120-209 257 233 237 238
Unemployment Compensation 55120-210 216 180 216 216
Employer Medicare 55120-212 1,029 960 1,005 1,031
Advertising 55120-302 385 335 385 500
Communication 55120-307 1,200 866 67 1,200
Licenses 55120-333 110 - 110 100
Maintenance Agreements 55120-334 - 1,500 - -
Maint & Repair-Vehicles 55120-338 1,700 1,134 1,101 1,500
Medical and Dental Service 55120-340 - 135 27 -
Printing, Stationary and Forms 55120-349 - 295 - 300
Travel, Training & Meals 55120-355 800 691 300 800
Veterinary Services 55120-357 - (48) - -
Drugs and Medical Supplies 55120-413 600 - - 600
Gasoline 55120-425 8,338 6,012 6,797 7,700
Law Enforcement Supplies 55120-431 710 - 706 80
Office Supplies 55120-435 50 - - 50
Uniforms 55120-451 300 - 294 200
Motor Vehicles 55120-718 3,566 - 3,131 -
Other Equipment 55120-790 - 123 - -
Total Rabies Control 113,347 100,003 107,309 105,178
71
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Animal Shelter
County Official 55120-101-55010 34,116 33,450 34,116 34,116
Part-time Personnel 55120-169-55010 72,746 64,612 61,682 72,203
Overtime Pay 55120-187-55010 2,500 - 17 2,500
Other Salaries and Wages 55120-189-55010 150,406 140,104 150,405 144,293
Social Security 55120-201-55010 15,727 14,718 15,159 15,749
State Retirement 55120-204-55010 13,821 12,999 13,821 11,763
Life Insurance 55120-206-55010 346 302 319 319
Medical Insurance 55120-207-55010 43,242 36,513 39,729 43,725
Dental Insurance 55120-208-55010 1,566 1,303 1,445 1,445
Disability Insurance 55120-209-55010 673 557 622 607
Unemployment Compensation 55120-210-55010 1,332 1,212 1,332 1,296
Employer Medicare 55120-212-55010 3,678 3,442 3,545 3,683
Communication 55120-307-55010 500 - - 500
Data Processing 55120-317-55010 - 10,010 - -
Dues and Memberships 55120-320-55010 100 - - -
Licenses 55120-333-55010 710 335 710 750
Maintenance Agreements 55120-334-55010 5,000 3,030 4,935 7,000
Maintenance and Repair Buildings 55120-335-55010 7,400 1,551 5,884 2,000
Maintenance and Service Equipment 55120-336-55010 1,000 668 35 2,000
Maintenance and Repair Services-Vehicle 55120-338-55010 800 125 128 800
Medical and Dental Services 55120-340-55010 620 189 135 620
Postage 55120-348-55010 200 - 88 300
Printing, Stationery and Forms 55120-349-55010 1,000 440 302 1,000
Travel, Training and Meals 55120-355-55010 750 862 - 1,000
Veterinary Services 55120-357-55010 12,500 12,976 10,916 14,000
Veterinary Services 55120-357-55012 12,500 12,267 11,564 14,000
Disposal Fees 55120-359-55010 4,200 2,689 2,841 3,600
Animal Food and Supplies 55120-401-55010 - - - 3,000
Custodial Supplies 55120-410-55010 4,000 1,986 3,808 6,000
Diesel 55120-412-55010 - - - 2,348
Drugs and Medical Supplies 55120-413-55010 36,000 23,729 32,062 36,000
Electricity 55120-415-55010 30,137 29,356 30,137 30,000
Gasoline 55120-425-55010 2,493 1,901 2,493 235
Natural Gas 55120-434-55010 18,135 21,000 12,002 25,000
Office Supplies 55120-435-55010 2,310 1,360 2,306 2,000
Other Supplies and Materials 55120-499-55010 17,480 11,850 15,540 18,000
Building and Contents Insurance 55120-502-55010 500 291 291 500
Refunds 55120-509-55012 2,675 5,202 2,675 5,000
Vehicle and Equipment Insurance 55120-511-55010 600 - - 600
Workman's Compensation Insurance 55120-513-55010 11,760 - - 11,760
Other Charges 55120-599-55010 500 - - 500
Other Equipment 55120-790-55010 10,500 - 7,606 9,500
Total Animal Shelter 524,523 451,029 468,648 529,710
72
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Health: Appropriation to State
Contracts with Govt Agencies 55390-309-65002 69,900 69,900 69,900 69,900
Total Health Appropriation to State 69,900 69,900 69,900 69,900
Other Local Welfare Services
Other Contracted Services - Child Welfare 55590-399-65003 8,000 5,926 5,504 8,000
Total Other Local Welfare Services 8,000 5,926 5,504 8,000
Other Public Health and Welfare
Other Contracted Services-2010 THDA 55900-399-15010 500,000 - - -
Total Other Public Health and Welfare 500,000 - - -
Senior Citizen Assistance
Contribution - Maury Co Senior Citizens 56300-316-60005 31,000 30,640 31,000 31,000
Contribution - Spring Hill Senior Citizens 56300-316-60029 3,000 3,000 3,000 3,000
Total Senior Citizen Assistance 34,000 33,640 34,000 34,000
73
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Library - Administration
County Official 56500-101-56000 47,394 46,470 47,266 47,394
Longevity Pay 56500-186-56000 1,000 1,000 1,000 1,000
Social Security 56500-201-56000 3,000 2,545 2,498 3,000
State Retirement 56500-204-56000 3,625 3,556 3,615 3,131
Life Insurance 56500-206-56000 50 44 46 46
Medical Insurance 56500-207-56000 6,641 5,282 6,139 6,246
Dental Insurance 56500-208-56000 224 193 206 206
Disability Insurance 56500-209-56000 174 158 160 161
Unemployment Compensation 56500-210-56000 109 90 108 108
Employer Medicare 56500-212-56000 702 587 584 702
Total Libraries - Administration 62,919 59,925 61,623 61,995
Library - Columbia Branch
Librarians 56500-129-56100 189,635 179,730 189,635 183,622
Part-time Personnel 56500-169-56100 39,884 35,965 38,159 39,686
Longevity Pay 56500-186-56100 2,900 2,450 2,900 3,250
Social Security 56500-201-56100 14,196 13,458 14,196 14,047
State Retirement 56500-204-56100 14,421 13,646 14,421 12,091
Life Insurance 56500-206-56100 346 317 319 303
Medical Insurance 56500-207-56100 43,242 38,345 39,729 43,725
Dental Insurance 56500-208-56100 1,566 1,251 1,445 1,445
Disability Insurance 56500-209-56100 674 612 621 624
Unemployment Compensation 56500-210-56100 1,123 931 1,122 1,094
Employer Medicare 56500-212-56100 3,320 3,148 3,320 3,285
Communication 56500-307-56100 1,200 - - -
Data Processing Services 56500-317-56100 700 - - -
Dues and Memberships 56500-320-56100 200 150 - 250
Janitorial Services 56500-328-56100 6,000 5,500 6,000 6,000
Licenses 56500-333-56100 475 415 475 450
Maintenance Agreements 56500-334-56100 12,410 11,371 11,713 12,549
Maint & Repair Building 56500-335-56100 6,286 5,339 4,462 7,000
Maint & Repair Machinery 56500-336-56100 - - - 1,000
Pest Control 56500-347-56100 391 391 391 400
Postal Charges 56500-348-56100 1,000 311 438 700
Printing, Stationary and Forms 56500-349-56100 800 - - -
Travel 56500-355-56100 25 - - -
Other Contracted Services 56500-399-56100 476 234 476 335
Other Contracted Services 56500-399-56202 2,000 - 2,000 -
Other Contracted Services 56500-399-56203 4,000 - 4,000 -
Other Contracted Services 56500-399-56204 - - - 6,400
Custodial Supplies 56500-410-56100 2,000 1,556 673 2,000
74
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Electricity 56500-415-56100 22,420 21,317 21,038 23,000
Food Supplies 56500-422-56100 100 - - 100
Instructional Supplies and Materials 56500-429-56100 800 - - -
Library Books/Media 56500-432-56100 33,144 20,468 33,670 44,000
Natural Gas 56500-434-56100 7,271 3,397 2,273 7,500
Office Supplies 56500-435-56100 6,050 7,558 5,838 8,000
Periodicals 56500-437-56100 5,500 4,040 4,318 5,500
Data Processing Equipment 56500-709-56100 - 95 - -
Furniture and Fixtures 56500-711-56100 - 89 - -
Total Columbia Branch 424,555 372,084 403,630 428,355
Library - Capital Outlay Gifts- Columbia
Capital Outlay - Gifts 56500-799-56101 35,040 26,456 33,162 20,000
Total Capital Outlay Gifts - Columbia 35,040 26,456 33,162 20,000
Library - Mt Pleasant Branch
Librarians 56500-129-56200 65,189 61,526 65,189 62,774
Part-time Personnel 56500-169-56200 13,218 15,642 13,217 11,858
Longevity Pay 56500-186-56200 1,550 1,500 1,550 1,600
Social Security 56500-201-56200 4,923 4,821 4,922 4,726
State Retirement 56500-204-56200 4,999 4,721 4,999 4,165
Life Insurance 56500-206-56200 99 91 91 91
Medical Insurance 56500-207-56200 12,355 11,021 11,351 12,493
Dental Insurance 56500-208-56200 413 403 378 413
Disability Insurance 56500-209-56200 265 209 247 213
Unemployment Compensation 56500-210-56200 381 343 380 358
Employer Medicare 56500-212-56200 1,152 1,128 1,151 1,105
Communication 56500-307-56200 1,600 1,558 1,487 1,600
Janitorial Services 56500-328-56200 1,800 - - 1,800
Maint & Repair Services-Bldg 56500-335-56200 700 258 20 700
Pest Control 56500-347-56200 255 255 255 255
Postal Charges 56500-348-56200 180 88 - 150
Printing, Stationary and Forms 56500-349-56200 250 - - -
Travel 56500-355-56200 50 - - -
Custodial Supplies 56500-410-56200 1,100 270 445 1,000
Electricity 56500-415-56200 6,059 4,724 5,279 6,000
Library Books/Media 56500-432-56200 14,946 9,146 14,618 22,000
Natural Gas 56500-434-56200 1,620 1,629 1,515 1,700
75
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Office Supplies 56500-435-56200 1,000 240 509 750
Periodicals 56500-437-56200 1,000 227 254 500
Office Equipment 56500-719-56200 830 - 826 -
Total Mt Pleasant Branch 135,934 119,800 128,683 136,253
Library - Capital Outlay Gifts- Mt Pleasant
Capital Outlay - Gifts 56500-799-56201 5,000 1,782 - 5,000
Total Capital Outlay Gifts - Mt Pleasant 5,000 1,782 - 5,000
76
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Parks and Fair Boards
County Official 56700-101 64,818 63,552 64,818 64,818
Assistant 56700-103 77,736 76,206 77,736 77,736
Laborers 56700-149 152,896 146,412 149,702 152,896
Clerical Personnel 56700-162 24,044 20,291 24,044 23,296
Temporary Personnel 56700-168 49,000 39,178 31,125 49,000
Part-time Personnel 56700-169 10,000 - 9,485 -
Longevity Pay 56700-186 3,800 3,350 3,800 4,150
Overtime Pay 56700-187 3,500 2,637 3,376 3,500
Social Security 56700-201 23,253 21,728 21,870 23,275
Social Security 56700-201-56705 2,234 - 588 -
State Retirement 56700-204 23,633 22,601 23,336 20,437
State Retirement 56700-204-56705 734 - 734 -
Life Insurance 56700-206 445 391 410 410
Medical Insurance 56700-207 55,596 47,198 51,080 56,218
Dental Insurance 56700-208 1,789 1,707 1,651 1,651
Disability Insurance 56700-209 1,153 995 1,065 1,048
Unemployment Compensation 56700-210 1,441 1,273 1,441 1,668
Employer Medicare 56700-212 5,438 5,082 5,115 5,443
Employer Medicare 56700-212-56705 332 - 138 -
Communication 56700-307 1,500 1,107 937 1,500
Dues and Memberships 56700-320 100 70 - 100
Laundry Service 56700-329 3,825 3,147 3,323 3,825
Maintenance Agreements 56700-334 600 576 578 600
Maint and Repair Bldgs 56700-335 2,000 847 1,193 2,000
Maint and Repair Equipment 56700-336 4,000 6,601 2,414 4,000
Maint and Repair Vehicle 56700-338 14,043 2,997 14,042 7,000
Pest Control 56700-347 700 646 646 700
Postal Charges 56700-348 200 50 199 200
Printing, Stationary and Forms 56700-349 200 183 166 200
Rental 56700-351 1,224 154 1,223 1,000
Travel, Training and Meals 56700-355 1,000 386 407 1,000
Other Contracted Services 56700-399 31,633 18,247 29,093 23,500
Other Contracted Services 56700-399-56705 22,140 - 16,092 -
Custodial Supplies 56700-410 7,000 6,624 5,894 7,000
Diesel Fuel 56700-412 - - - 2,344
Electricity 56700-415 71,572 72,354 71,365 75,000
Equipment Parts - Light 56700-417 3,000 1,958 464 3,000
Fertilizer, Lime, Chemicals 56700-420 7,500 5,943 5,201 7,500
Gasoline 56700-425 19,913 15,826 19,913 18,253
Lubricants 56700-433 1,500 482 1,076 1,500
Natural Gas 56700-434 7,849 6,621 5,459 9,000
77
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Office Supplies 56700-435 855 469 719 800
Uniforms 56700-451 500 390 360 500
Other Supplies and Materials 56700-499 19,000 16,897 16,225 19,000
Other Supplies and Materials 56700-499-56705 24,560 - 19,798 -
Other Supplies and Materials 56700-499-56754 100 - 100 -
Building Improvements 56700-707 2,400 1,665 834 2,400
Furniture and Fixtures 56700-711 750 499 357 750
Site Development 56700-724 2,500 267 2,199 2,500
Other Capital Outlay 56700-799-56753 - 119,925 - -
Other Capital Outlay 56700-799-56754 199,900 - 169,000 -
Other Capital Outlay 56700-799 - - - 3,500
Total Parks and Fair Board 953,905 737,532 860,786 684,218
78
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Agriculture Extension
Board and Committee Members Fee 57100-191 700 325 400 700
Social Security 57100-201 44 20 25 43
Employer Medicare 57100-212 10 5 6 10
Communication 57100-307 100 - - 100
Contracts with Govt Agencies 57100-309 115,182 103,016 107,528 122,520
Dues and Memberships 57100-320 360 305 310 400
Maintenance Agreements 57100-334 1,499 1,697 1,470 1,500
Postal Charges 57100-348 176 176 176 180
Travel Reimbursement 57100-355 1,700 2,500 - 2,500
Office Supplies 57100-435 1,604 1,604 - 2,500
Total Agricultural Extension Service 121,375 109,648 109,915 130,454
79
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Forest Service
Contributions 57300-316-65004 2,000 2,000 2,000 2,000
Total Forest Service 2,000 2,000 2,000 2,000
80
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Soil Conservation
Longevity Pay 57500-186 1,000 1,000 1,000 1,000
Other Salaries and Wages 57500-189 36,288 34,258 36,288 34,944
Social Security 57500-201 2,307 2,164 2,306 2,229
State Retirement 57500-204 2,793 2,641 2,793 2,326
Life Insurance 57500-206 50 46 46 46
Medical Insurance 57500-207 6,178 5,511 5,676 6,246
Dental Insurance 57500-208 224 201 206 206
Disability Insurance 57500-209 129 117 118 119
Unemployment Compensation 57500-210 109 90 108 108
Employer Medicare 57500-212 540 506 539 521
Total Soil Conservation 49,618 46,534 49,080 47,745
81
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Tourism
County Official 58110-101 56,892 55,765 56,892 56,892
Part-time Personnel 58110-169 21,580 20,716 21,580 14,011
Longevity Pay 58110-186 1,350 1,200 1,350 1,500
Overtime 58110-187 543 157 543 -
Other Salaries and Wages 58110-189 79,540 70,557 79,540 74,610
Social Security 58110-201 9,875 9,173 9,874 9,115
State Retirement 58110-204 10,061 9,551 10,061 8,605
Life Insurance 58110-206 137 131 121 137
Medical Insurance 58110-207 12,355 10,792 11,351 18,739
Dental Insurance 58110-208 654 596 619 619
Disability Insurance 58110-209 482 441 446 447
Unemployment Compensation 58110-210 559 458 559 492
Employer Medicare 58110-212 2,310 2,145 2,309 2,132
Advertising 58110-302 109,830 92,941 96,075 95,000
Communication 58110-307 500 485 302 500
Dues and Memberships 58110-320 1,639 3,075 1,639 3,500
Maintenance Agreements 58110-334 540 513 513 540
Maint and Repair Vehicle 58110-338 332 - 47 650
Postal Charges 58110-348 5,000 3,784 4,610 8,000
Printing, Stationary and Forms 58110-349 12,176 11,588 12,175 15,000
Rentals - Special Events 58110-351-58002 700 109 105 700
Travel 58110-355 10,807 5,597 10,806 15,500
Other Contracted Services 58110-399 17,300 41,895 17,263 20,000
Other Contracted Services - Group Tour 58110-399-58003 31,590 - 31,665 30,000
Electricity 58110-415 1,603 1,703 1,602 1,800
Gasoline 58110-425 700 480 682 1,500
Lubricants 58110-433 100 - - 100
Natural Gas - Visitor's Center 58110-434 500 - - 500
Office Supplies 58110-435 1,533 2,206 1,492 2,500
Periodicals 58110-437 177 111 177 150
Other Supplies and Materials 58110-499 6,000 5,895 4,824 6,500
Other Charges 58110-599 5,000 2,304 4,094 5,000
Furniture and Fixtures 58110-711 1,000 280 314 1,500
Total Tourism 403,365 354,648 383,630 396,239
82
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Industrial Development
Contributions - Maury Alliance 58120-316 175,000 175,000 175,000 175,000
Contributions - IDB 58120-316-60046 - - - 25,000
Other Contracted Services 58120-399 4,590 - 4,590 -
Electricity 58120-415 1,832 2,048 1,832 2,000
Total Industrial Development 181,422 177,048 181,422 202,000
Other Economic and Community Development
Travel, Training & Meals 58190-355-58201 200 - - 200
Other Contracted Services 58190-399-58201 3,500 359 1,489 3,500
Other Charges 58190-599-58201 600 246 - 200
Total Other Economic and Community Development 4,300 605 1,489 3,900
Airport
Contributions 58220-316-65006 40,000 40,000 40,000 40,000
Total Airport 40,000 40,000 40,000 40,000
83
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Veterans Services
Clerical Personnel 58300-162-60006 32,679 31,468 32,678 31,468
Part-time Personnel 58300-169-60006 19,242 18,870 19,242 24,050
Longevity Pay 58300-186-60006 1,000 1,000 1,000 1,000
Social Security 58300-201-60006 3,276 3,181 3,275 3,504
State Retirement 58300-204-60006 2,523 2,432 2,522 2,101
Life Insurance 58300-206-60006 46 46 42 30
Medical Insurance 58300-207-60006 6,178 5,511 5,676 6,246
Dental Insurance 58300-208-60006 224 201 206 206
Disability Insurance 58300-209-60006 116 107 107 107
Unemployment Compensation 58300-210-60006 216 180 216 216
Employer Medicare 58300-212-60006 767 744 766 820
Dues and Memberships 58300-320-60006 26 25 25 25
Maintenance Agreements 58300-334-60006 780 764 764 780
Postal Charges 58300-348-60006 650 640 647 700
Printing, Stationery and Forms 58300-349-60006 200 55 158 200
Travel, Training and Meals 58300-355-60006 624 495 488 650
Office Supplies 58300-435-60006 700 414 404 700
Periodicals 58300-437-60006 - 134 - 350
Total Veterans Services 69,247 66,267 68,216 73,153
84
101-GENERAL FUND Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Contributions Other Agencies
Contributions - Spring Hill Library 58500-316-60007 30,000 30,000 30,000 30,000
Contributions - Hope House 58500-316-60014 17,826 - 23,731 16,000
Contributions - Family Center, Inc 58500-316-60016 11,866 13,963 11,866 8,000
Contributions - Boys & Girls Club 58500-316-60020 5,000 - 5,000 5,000
Contributions - Mediation Center 58500-316-60026 3,000 - - 3,000
Contributions - Vocational Training Center 58500-316-65009 11,866 39,600 11,865 39,600
Contributions-CASA 58500-316-60037 39,600 13,963 39,600 8,000
Total Contributions Other Agencies 119,158 97,525 122,062 109,600
Employee Benefits
Medical and Dental Services 58600-340 9,370 10,102 8,657 11,000
Other Supplies and Materials 58600-499 5,000 4,384 3,545 6,500
Total Employee Benefits 14,370 14,486 12,202 17,500
Payments to Cities
Contracts with Gov't Agencies - City of Spring Hill 58700-309 192,018 185,706 192,018 250,000
Total Payments to Cities 192,018 185,706 192,018 250,000
Miscellaneous
Medical and Dental Services 58900-340 - 91,641 - -
Other Contracted Services 58900-399 47,896 46,260 47,895 47,896
Trustee's Commission 58900-510 300,000 283,598 309,622 300,000
Tax Relief Program 58900-540 163,268 145,712 163,268 150,000
Total Miscellaneous 511,164 567,211 520,786 497,896
Regular Capital Outlay
Supplies and Materials 73400-429 - 105,980 - -
Total Regular Capital Outlay - 105,980 - -
Debt Service
Principal on Debt 82100-612 139,607 128,079 128,079 128,079
Education -Principal on Capital Leases 82130-610-103 41,859 41,859 - -
Interest on Debt 82200-613 11,528 17,291 11,527 5,764
Education -Interest on Capital Leases 82230-611-103 2,060 2,061 - -
Total Regular Capital Outlay 195,054 189,290 139,606 133,843
Operating Transfers
Transfers to other Funds 99100-590 3,600 3,600 3,600 217,300
Transfers to other Funds (AMB) 99100-590-55020 635,000 635,000 635,000 635,000
Total Operating Transfers 638,600 638,600 638,600 852,300
TOTAL EXPENDITURES 25,683,910 23,725,166 23,937,827 24,553,880
85
Drug Control Fund
The Drug Control Fund is a special revenue fund. Special Revenue Funds are used to account
for the proceeds of specific revenue sources that are legally restricted to expenditures for
specific purposes. The Drug Control Fund is used to account for revenues received from drug
related fines, forfeitures and seizures. Expenditures from this fund are drug enforcement
supplies.
86
87
122 - DRUG CONTROL Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Fines, Forfeitures and Penalties
Drug Fines - Circuit 42140 5,000 14,281 24,634 10,000
Drug Fines - General Sessions 42340 13,000 12,860 11,082 13,000
Proceeds from Confiscated Property 42910 60,000 75,877 140,183 60,000
Total Fines, Forteitures and Penalties 78,000 103,018 175,899 83,000
Federal Government
Asset Forfeiture 47700-54152 7,232 2,068 7,232 2,000
Total Federal Government 7,232 2,068 7,232 2,000
Other Governments and Citizens Groups
Contributions 48130 - - 475 -
Total Other Governments and Citizens Groups - - 475 -
Other Sources
Insurance Recovery 49700 2,200 - 7,332 -
Operating Transfers 49800 - - 3,600 -
Total Other Sources 2,200 - 10,932 -
TOTAL REVENUES 87,432 105,086 194,538 85,000
88
122 - DRUG CONTROL Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Sheriff's Department
Maintenance and Repair Services-Vehicles 54110-338 1,296 - 1,296 -
Vehicle Parts 54110-453 904 - 904 -
Total Sheriff Department 2,200 - 2,200 -
Drug Enforcement
Social Security 54150-201 86 - 85 -
Medicare 54150-211 20 - 20 -
Communication 54150-307 6,633 8,135 6,633 8,000
Contributions 54150-316 23,232 17,530 23,232 -
Data Processing Services 54150-317 650 650 650 650
Confidential Drug Enforcement Payments 54150-319 4,000 12,000 4,000 20,000
Dues and Memberships 54150-320 900 210 900 1,000
Maintenance Agreements 54150-334 522 522 522 522
Maintenance and Repair Service - Equipment 54150-336 - - - 100
Maintenance and Repair Vehicles 54150-338 7,141 6,063 5,845 3,500
Postal Charges 54150-348 - 13 - 50
Printing Stationary and Forms 54150-349 319 168 319 200
Rentals 54150-351 15,400 16,800 15,400 16,800
Travel, Training and Meals 54150-355 2,766 2,625 2,765 3,000
Other Contracted Services 54150-399 705 - 880 100
Data Processing Supplies 54150-411 626 63 626 350
Electricity 54150-415 8,234 9,472 8,234 10,250
Gasoline 54150-425 17,022 13,597 17,022 18,690
Instructional Supplies and Materials 54150-429 10,229 8,184 10,228 10,000
Law Enforcement Supplies 54150-431 1,892 395 1,891 2,000
Lubricants 54150-433 56 64 56 100
Office Supplies 54150-435 60 196 60 300
Tires and Tubes 54150-450 2,119 596 2,118 2,000
Uniforms 54150-451 1,375 1,000 1,375 2,500
Vehicle Parts 54150-453 7,651 3,896 6,746 2,000
Trustee Commission 54150-510 1,361 1,011 1,761 1,600
Other Charges 54150-599 6,299 4,834 6,298 7,500
Law Enforcement Equipment 54150-716 119 2,638 - -
Law Enforcement Equipment 54150-716-54152 4,672 - 4,672 -
Motor Vehicles 54150-718 - 10,951 - 26,000
Office Equipment 54150-719 500 - - -
Total Drug Enforcement 124,589 121,613 122,338 137,212
TOTAL EXPENDITURE 126,789 121,613 124,538 137,212
89
Adequate Facilities Fund
The Adequate Facilities Tax Fund is a Special Revenue Fund. Special Revenue Funds are used to
account for the proceeds of specific revenue sources that are legally restricted to expenditures
for specific purposes. The Adequate Facilities Tax Fund is used to account for the fee assessed
on square footage on all new and commercial buildings. Expenditures from this fund are
required to relate to growth.
90
125-ADEQUATE FACILITIES Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Local Taxes
Adequate Facilities Tax 40285 263,015 321,978 501,795 360,000
Total Local Taxes 263,015 321,978 501,795 360,000
TOTAL REVENUE 263,015 321,978 501,795 360,000
92
125 - ADEQUATE FACILITIES Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
General Administration Projects
Refunds 91110-509 1,815 - 1,814 -
Total General Administration Projects 1,815 - 1,814 -
Public Safety Projects
Architects 91130-304 28,085 - 28,085 -
Building Construction 91130-706 300,000 - - 300,000
Building Construction 91130-706-54115 568,650 - 568,650 -
Total Public Safety 896,735 - 596,735 300,000
Highway and Street Capital Projects
Highway Construction 91200-713-91020 31,371 446,082 31,371 -
Total Highway and Street Capital Projects 31,371 446,082 31,371 -
TOTAL EXPENDITURES 929,921 446,453 629,920 300,000
93
Highway/Public Works Fund
The Highway/Public Works Fund is a Special Revenue Fund. Special revenue Funds are used to
account for the proceeds of a specific revenue sources that are legally restricted to
expenditures for specific purposes. The Highway/Public Works Fund is used to account for
transactions of the County Highway Department. The major sources of revenue are property
taxes and state gasoline taxes. Expenditures from this fund are for maintaining and improving
county roads.
94
131 - HIGHWAY Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Local Taxes
Current Property Taxes 40110 2,419,110 2,407,900 2,442,350 2,451,756
Trustee Collections - Prior 40120 56,000 83,023 75,702 62,409
Trustee's Bankruptcy 40125 1,500 1,691 1,541 1,725
Cir Clk/Clerk and Master Collections 40130 30,000 49,947 72,981 33,675
Interest and Penalty 40140 10,000 16,695 13,313 13,916
Pick-Up Taxes 40150 5,000 20,718 7,954 12,563
Mineral Severance Tax 40280 75,000 47,760 99,831 75,000
Total Local Taxes 2,596,610 2,627,734 2,713,673 2,651,044
Other Local Revenues
Sale of Materials and Supplies 44130 26,803 19,356 25,124 -
Miscellaneous Refunds 44170 - 5,409 3,737 -
Sale of Equipment 44530 - - 7,307 -
Other Local Revenues 44990 - 49 2,124 -
Total Other Local Revenues 26,803 24,814 38,292 -
State of Tennessee
Road Program-State Aid 46410 384,504 383,529 311,023 387,356
Gasoline and Motor Fuel Tax 46920 2,222,140 2,237,294 2,244,872 2,222,885
Petroleum Special Tax 46930 55,000 55,814 53,546 55,841
Other 46830 - 17,535 - -
Other State Revenues-State Aid-Bridge 46990 703,410 68,278 288,829 544,752
Total State of Tennessee 3,365,054 2,762,450 2,898,270 3,210,834
Federal Government
Disaster Relief 47230-54431 - 968,112 - -
ARRA Grant F 47806-58800 - 1,760 - -
Other Direct Federal Revenue 47990 25,951.17 75,408 25,951 -
Total Federal Government 25,951 1,045,280 25,951 -
Other Sources (Non-Revenue)
Insurance Recovery 49700 13,594.41 - 15,834 -
Total Other 13,594 - 15,834 -
TOTAL REVENUE 6,028,013 6,460,278 5,692,020 5,861,878
96
131 - HIGHWAY Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Administration
County Official 61000-101 79,440 79,440 79,440 80,712
Purchasing Personnel 61000-122 36,288 34,198 36,288 34,944
Longevity Pay 61000-186 1,250 1,200 1,250 1,300
Overtime Pay 61000-187 76 1,434 76 -
Other Salaries and Wages 61000-189 52,510 51,513 52,510 50,565
Social Security 61000-201 10,473 10,392 10,472 10,386
State Retirement 61000-204 12,701 12,496 12,701 10,839
Life Insurance 61000-206 137 135 125 137
Medical Insurance 61000-207 18,532 16,303 17,027 18,739
Dental Insurance 61000-208 671 596 619 619
Disability Insurance 61000-209 619 559 572 565
Unemployment Comp 61000-210 217 180 216 216
Employer Medicare 61000-212 2,450 2,430 2,449 2,429
Dues and Memberships 61000-320 4,000 3,978 3,853 4,000
Maintenance Agreements 61000-334 1,050 550 550 1,100
Maintenance and Repair Service 61000-337 1,000 145 - 1,000
Postal Charges 61000-348 500 335 443 500
Printing, Stationery and Forms 61000-349 650 70 - 400
Travel 61000-355 461 620 93 750
Other Contracted Services 61000-399 234 - 176 234
Office Supplies 61000-435 1,500 1,842 1,184 1,500
Other Charges 61000-599 289 285 139 500
Total Administration 225,048 218,701 220,182 221,435
Highway and Bridge Maintenance
Foreman 62000-141 65,856 64,566 65,856 65,856
Mechanics 62000-142 254,518 234,767 254,518 246,580
Equipment Operators - Heavy 62000-144 412,901 355,919 411,188 412,443
Equipment Operators - Light 62000-145 330,053 250,694 299,385 322,960
Truck Drivers 62000-147 330,013 285,267 308,119 325,624
Laborers 62000-149 76,482 73,884 70,533 73,237
Guards 62000-160 60,840 61,230 57,664 60,840
Longevity Pay 62000-186 27,300 25,600 25,350 26,000
Overtime Pay 62000-187 20,300 18,757 16,802 20,300
Other Salaries and Wages 62000-189 127,111 118,486 127,110 124,987
Social Security 62000-201 101,164 90,352 99,362 104,087
State Retirement 62000-204 118,880 107,976 114,749 103,262
Life Insurance 62000-206 2,059 1,927 1,891 2,036
Medical Insurance 62000-207 270,134 238,541 248,058 287,335
Dental Insurance 62000-208 9,642 8,397 8,902 9,494
Disability Insurance 62000-209 5,422 4,986 5,006 5,271
97
131 - HIGHWAY Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Unemployment Compensation 62000-210 6,285 4,020 6,284 5,616
Employer Medicare 62000-212 23,659 21,131 23,238 24,343
Advertising / Bridge or Road Closing 62000-302 500 149 - 500
Engineering Services 62000-321 - 5,567 - -
Rentals 62000-351 500 3,048 - 500
Rentals-2010 Flood 62000-351-54431 - 807 - -
Disposal Fees 62000-359-54431 62,596 - 62,596 -
Other Contracted Services 62000-399 500 - 246 500
Asphalt 62000-402 426,625 302,006 421,884 405,000
Asphalt 62000-402-54431 - 239,854 - -
Concrete 62000-408 53,723 14,999 40,454 40,000
Concrete-2010 Flood 62000-408-54431 - 8,585 - -
Crushed Stone 62000-409 544,566 528,528 495,394 578,500
Crushed Stone-2010 Flood 62000-409-54431 - 340,137 - -
Fertilizer-Lime-Seed 62000-420 1,000 490 409 1,000
Other Road Materials 62000-436 9,906 8,244 9,903 8,500
Pipe 62000-438 45,000 46,964 43,853 45,000
Pipe-2010 Flood 62000-438-54431 - 25,056 - -
Road Signs 62000-443 30,000 26,514 29,210 30,000
Salt 62000-444 - 15,823 - 20,000
Wood Products 62000-455 2,000 1,667 1,909 2,000
Wood Products 62000-455-54431 - 1,868 - -
Geotextile Materials 62000-460 1,594 - 1,594 4,000
Total Highway and Bridge Maintenance 3,421,129 3,536,806 3,251,468 3,355,772
Operation and Maintenance of Equip.
Communications 63100-307 4,000 1,029 1,645 4,000
Maintenance Agreements 63100-334 50 629 - 500
Maintenance and Repair Service-Buildings 63100-335 4,748 1,627 4,748 4,000
Maintenance and Repair Service-Equipment 63100-336 24,752 12,753 20,442 25,000
Maintenance and Repair Service-Vehicles 63100-338 20,071 24,310 20,071 25,000
Other Contracted Services 63100-399 3,052 2,779 3,052 3,500
Concrete 63100-408 3,366 - 3,366 -
Custodial Supplies/Cleaning Supplies 63100-410 2,500 1,954 2,370 2,500
Diesel Fuel 63100-412 459,760 346,037 422,433 420,000
Medical Supplies 63100-413 2,000 1,419 1,410 2,000
Equipment and Machinery Parts 63100-418 160,000 73,905 126,609 150,000
Garage Supplies 63100-424 11,448 10,054 9,441 10,000
Gasoline 63100-425 55,000 35,752 47,808 55,000
Lubricants 63100-433 40,000 23,868 33,251 40,000
Small Tools 63100-446 17,440 18,598 16,861 15,000
Tires and Tubes 63100-450 85,000 70,158 82,874 100,000
Vehicle Parts 63100-453 113,237 101,589 103,443 135,000
98
131 - HIGHWAY Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Other Supplies and Materials 63100-499 32,884 28,170 28,440 30,000
Right of Way 63100-723 10,000 - 2,000 10,000
Total Operation and Maintenance Equip. 1,049,309 754,631 930,262 1,031,500
Other Charges
Communication 65000-307 1,500 2 - -
Contributions- Maury Co Senior Citizens 65000-316-60005 20,000 20,000 20,000 20,000
Laundry Service 65000-329 15,000 11,824 10,865 15,000
Pest Control 65000-347 510 459 459 510
Disposal Fee 65000-359 3,000 - - -
Electricity 65000-415 16,200 14,141 14,063 16,200
Natural Gas 65000-434 4,000 2,406 2,272 4,000
Uniforms 65000-451 1,000 287 652 1,000
Building and Contents Insurance 65000-502 1,748 1,748 1,748 1,961
Liability Insurance 65000-506 45,061 49,591 45,061 46,566
Trustee's Commission 65000-510 73,040 74,883 75,558 65,000
Vehicle and Equipment Insurance 65000-511 28,603 28,073 28,603 29,241
Workman's Compensation Insurance 65000-513 200,000 160,614 165,480 195,160
Other Charges 65000-599 7,500 296 181 7,500
Total Other Charges 417,161 364,324 364,942 402,138
Employee Benefits
Medical and Dental Services 66000-340 2,580 2,412 2,580 3,000
Total Employee Benefits 2,580 2,412 2,580 3,000
Capital Outlay
Bridge Construction-State Aid 68000-705 839,824 169,272 619,064 541,151
Highway Construction 68000-713 512,375 466,209 362,455 516,284
Highway Equipment 68000-714 150,000 - - 137,846
Total Capital Outlay 1,502,199 635,481 981,519 1,195,280
Highway and Street Capital Projects
Bridge Construction 91200-705-19007 50,000 - 45,000 -
Bridge Construction 91200-705-54431 - 1,380,296 - -
Other Capital Outlay 91200-799 76,097 41,417 76,097 75,000
Total Highway and Street Capital Projects 126,097 1,421,713 121,097 75,000
TOTAL EXPENDITURE 6,743,523 6,934,068 5,872,050 6,284,125
99
Debt Service Fund
The General Debt Service Fund is used to account for the accumulation of resources for, and
the payment of, general long-term debt principal, interest and related costs. The major source
of revenue is property tax and wheel tax. Debt Service Fund expenditure categories and
General Government, Highway/Streets and education.
100
151 - DEBT SERVICE Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Local Taxes
Current Property Taxes 40110 4,193,330 5,416,957 4,229,133 5,188,091
Trustee Collections - Prior 40120 150,000 181,621 140,910 150,000
Trustee's Bankruptcy 40125 4,000 3,779 3,009 4,000
Cir Clk/Clerk and Master Collections 40130 70,000 112,349 126,507 70,000
Interest and Penalty 40140 20,000 36,704 23,897 20,000
Pick-Up Taxes 40150 15,000 46,487 13,874 15,000
Payments in Lieu of Taxes - TVA 40161 250,000 269,680 4,678 250,000
Payments in Lieu of Taxes - Local 40162 250,000 383,633 398,170 250,000
Payments in Lieu of Taxes - Other 40163 200,000 258,541 187,274 200,000
Wheel Tax - Jail 40240-80001 885,000 921,836 921,649 900,000
Wheel Tax - Highway 40240-80002 885,000 921,836 921,649 900,000
Litigation Tax - Jail 40266-80001 225,000 417,822 415,168 225,000
Bank Excise Tax 40320 50,000 16,020 9,160 50,000
Total Local Taxes 7,197,330 8,987,265 7,395,075 8,222,091
Other Local Revenues
Interest Earned 44110 212,000 399,365 293,525 192,000
Sale of Property 44540 - 426 - -
Total Local Revenues 212,000 399,791 293,525 192,000
Other State Revenues
State Revenue Sharing TVA 46851 800,000 823,276 1,189,603 800,000
Total Other State Revenues 800,000 823,276 1,189,603 800,000
Direct Federal Revenue
Tax Credit Bond Rebate 47715 213,700 - 213,704 -
Other Direct Federal Revenue 47990 200 689 353 -
Total Direct Federal Revenue 213,900 689 214,057 -
Other Governments
Contributions 48130 - 247,984 - -
Total Other Governments - 247,984 - -
Other Sources
Refunding Debt Issued 49400 - - 24,995,154 -
Premiums on Debt Sold 49410 - - 2,379,110 -
Operating Transfers 49800 - - 8,440 213,700
Total Other Sources - - 27,382,705 213,700
TOTAL REVENUE 8,423,230 10,459,005 36,474,964 9,427,791
102
151- DEBT SERVICE Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
General Government
General Government - Principal on Bonds 82110-601 308,508 779,972 308,508 350,550
General Government - Note 82110-602 1,184,956 1,428,679 1,184,956 1,230,856
Total General Government 1,493,464 2,208,651 1,493,464 1,581,406
Highway and Streets
Highway and Streets - Principal on Bonds 82120-601-81010 - 224,130 - -
Highway and Streets - Principal on Notes 82120-602 800,000 255,420 800,000 1,600,000
Total Highway and Streets 800,000 479,550 800,000 1,600,000
Education
Education - Principal on Bonds 82130-601 3,105,703 4,230,898 3,105,703 3,529,502
Education - Principal on Notes 82130-602 770,044 3,199,901 770,044 799,144
Total Education 3,875,747 7,430,799 3,875,747 4,328,646
General Government
General Government - Interest on Bonds 82210-603 261,549 300,035 261,549 226,465
General Government - Note 82210-604 287,998 322,217 287,998 229,881
General Gov - Interest on Notes 82210-604-90072 - 10,000 - -
Total General Government 549,547 632,252 549,547 456,346
Highway and Streets
Highway and Streets - Interest on Bonds 82220-603 - 11,206 - -
Highway and Streets - Interest on Notes 82220-604 35,538 6,438 15,453 45,600
Total Highway and Streets 35,538 17,644 15,453 45,600
Education
Education - Interest on Bonds 82230-603 2,110,288 2,303,943 2,094,860 1,791,266
Education - Interest on Notes 82230-604 202,407 287,653 202,407 163,953
Education 82230-699 4,000 1,763 3,218 3,526
Total Education 2,316,695 2,593,359 2,300,485 1,958,745
Other Debt Service
General Govt - Bank Charges 82310-306 6,526 2,250 2,250 3,000
General Govt - Trustees Comm. 82310-510 145,000 159,154 133,107 160,000
General Govt - Underwriters Disc 82310-605 143,721 - 143,721 -
General Govt - Other Debt Issue. Charges 82310-606 69,600 - 69,600 -
General Govt - Other Debt Service 82310-699 - - 154 -
Total Other Debt Service 364,847 161,404 348,832 163,000
103
151- DEBT SERVICE Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Highway and Streets
Other Debt Issuance Charges 82320-606 12,911 - 12,911
Total Highway and Streets 12,911 - 12,911 -
Transfer Out
Transfers to Other Funds 99100-590 134,650 - 134,650 900,000
Total Transfer Out 134,650 - 134,650 900,000
Payments to Refunded Debt Escrow Agent
Other Debt Service 99300-699 27,158,606 - 27,158,606 -
Total Payments to Refunded Debt Escrow Agent 27,158,606 - 27,158,606 -
TOTAL EXPENDITURES 36,742,005 13,523,659 36,689,695 11,033,743
104
189 - CAPITAL EXPENDITURE Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
County Property Taxes
Current Property Taxes 40110 1,612,226 612,290 1,631,326 1,633,983
Trustee's Collections - Prior Year 40120 10,000 36,268 42,728 35,000
Trustee's Collections - Bankruptcy 40125 330 470 786 -
Cir Clk/Clk & Master Collections - Prior Year 40130 10,000 12,742 48,639 12,000
Interest and Penalty 40140 2,400 6,747 8,179 6,000
Pick-Up Taxes 40150 2,200 5,625 5,232 5,625
Total County Property Taxes 1,637,156 674,142 1,736,889 1,692,608
Other Local Revenues
Sale of Equipment (Surplus) - Other 44530 6,335 10,360 19,108 -
Total Local Revenues 6,335 10,360 19,108 -
Other Sources
Insurance Recovery 49700 - - 95,573 -
Total Other Sources - - 95,573 -
TOTAL REVENUE 1,643,491 684,502 1,851,570 1,692,608
108
189 - CAPITAL EXPENDITURE Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Building and Zoning
Motor Vehicle 51710-718 - - - 25,000
Total Building and Zoning - - - 25,000
County Buildings
Building Improvements 51800-707 77,300 - 77,300 30,000
Motor Vehicles 51800-718 10,000 - 10,000 -
Total County Buildings 87,300 - 87,300 30,000
Central Maintenance
Other Capital Outlay 51900-799 - - - 10,000
Total Central Maintenance - - - 10,000
Information Technology
Communication Equipment 52600-708 44,045 - 30,878 -
Other Capital Outlay 52600-799 25,000 - 22,865 100,000
Total Information Technology 69,045 - 53,743 100,000
Sheriff's Department
Communication Equipment 54110-708 212,879 - 200,000 -
Motor Vehicles 54110-718 162,121 - 160,667 308,000
Other Construction 54110-791 16,133 - 12,196
Total Sheriff's Department 391,133 - 372,864 308,000
County Rural Fire
Motor Vehicles 54410-718 19,500 15,000 19,500 172,500
Other Equipment 54410-790-60001 - 4,710 - -
Total County Rural Fire 19,500 19,710 19,500 172,500
Rabies Control
Motor Vehicles 55120-718 25,000 - 24,204 25,000
Total Rabies Control 25,000 - 24,204 25,000
Lanfill Operations
Other Capital Outlay 55754-799 - - - 30,000
Total Landfill Operations - - - 30,000
Libraries
Other Capital Outlay 56500-799 - - - 60,000
Total Libraries - - - 60,000
109
189 - CAPITAL EXPENDITURE Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Parks and Fair Boards
Other Capital Outlay 56700-799-56753 24,335 - 24,050 20,000
Total Parks and Fair Boards 24,335 - 24,050 20,000
Industrial Development
Site Development 58120-724 - - - 100,000
Total Industrial Development - - - 100,000
General County Operations - Miscellaneous
Other Charges 58400-599 1,661 9,085 1,661 1,000
Total Miscellaneous 1,661 9,085 1,661 1,000
Other Operations
Trustee's Commission 58900-510 33,875 13,426 34,213 35,000
Total Miscellaneous 33,875 13,426 34,213 35,000
Highway Department
Highway Equipment 68000-714 - - - 230,000
Total Highway Department - - - 230,000
Board of Education
Heating and Air Conditioning Equipment 72310-712 345,278 - 345,277 -
Motor Vehicles 72310-718 663,912 585,611 663,912 605,611
Total Board of Education 1,009,190 585,611 1,009,189 605,611
TOTAL EXPENDITURES 1,661,039 627,832 1,626,723 1,752,111
110
Solid Waste Disposal Fund
The Solid Waste Disposal Fund is an enterprise fund. Enterprise Funds are used to account for
operations that are financed and operated in a manner similar to private business enterprises.
The Solid Waste Disposal Fund is used to account for landfill closure/post closure cost,
convenience centers and the transfer station. Major funding is provided through tipping fees
and solid waste disposal fees
112
207 - SOLID WASTE Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Local Taxes
Current Property Taxes 40110 853,168 1,655,422 858,459 864,682
Trustee Collections Prior Year 40120 50,000 57,094 32,987 50,000
Trustee's Bankruptcy 40125 - 1,234 800 -
Circuit Clk/Clk and Master Collections 40130 20,000 34,339 26,476 20,000
Interest and Penalty 40140 5,000 11,497 5,256 5,000
Pick-up Taxes 40150 10,000 14,243 2,861 10,000
Total Local Taxes 938,168 1,773,829 926,839 949,682
Charges for Current Services
Residential Waste Collection 43107 50,000 604 - 50,000
Transfer Waste Stations Collections Chrge 43109 129,173 95,582 158,316 44,000
Tipping Fees 43110 1,750,000 1,617,170 1,807,912 1,750,000
Demolition landfill 43190 241,000 235,721 279,242 240,000
Service Charges - (local tire disposal ) 43194 10,000 12,670 7,860 1,000
Total Charges for Current Services 2,180,173 1,961,747 2,253,330 2,085,000
Other Local Revenues
Sale of Recycled Materials 44145 256,000 178,789 245,974 256,000
Miscellaneous Refunds 44170 - 1,443 19 -
Miscellaneous Refunds 44170-85704 - - - -
Sale of Equipment 44530 - - 8,199
Other Local Revenues 44990 - 259 762 -
Total Other Local Revenues 256,000 180,491 254,954 256,000
State of Tennessee
Solid Waste Tire Grants - 15703 46170-15703 40,000 13,576 22,558 57,500
Litter Grant - 15701 46430-15701 63,733 39,449 75,205 64,500
Total State of Tennessee 103,733 53,025 97,763 122,000
Other Revenues
Contributions 48130 - 100,517 - -
Total State of Tennessee - 100,517 - -
Other Governments and Citizens Groups
Donations 48610 1,644 - - -
Total Other Governments and Citizens Groups 1,644 - - -
114
207 - SOLID WASTE Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Other Sources (Non-Operating Revenue)
Insurance Recovery 49700 13,711 6,405 13,711 -
Total State of Tennessee 13,711 6,405 13,711 -
TOTAL REVENUE 3,493,429 4,076,014 3,546,596 3,412,682
115
207 - SOLID WASTE Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Waste Pickup : Litter Grant
Foreman 55731-141-15701 24,192 17,480 24,192 23,296
Longevity Pay 55731-186-15701 - - - -
Social Security 55731-201-15701 1,470 1,068 1,470 1,444
State Retirement 55731-204-15701 1,812 1,309 1,812 1,507
Life Insurance 55731-206-15701 33 15 30 30
Dental Insurance 55731-208-15701 224 102 206 206
Disability Insurance 55731-209-15701 79 32 79 79
Unemployment Compensation 55731-210-15701 108 159 108 108
Employer Medicare 55731-212-15701 338 250 344 338
Contribution 55731-316-15701 6,000 6,486 6,000 6,000
Other Supplies and Materials 55731-499-15701 8,900 7,121 8,900 14,986
Other Supplies - Education 55731-499-15702 21,020 - 20,999 15,905
Other Supplies - Education 55731-499-15707 - - - -
Vehicle and Equipment Insurance 55731-511-15701 - - - 600
Total Waste Pickup - Litter Grant 64,176 34,022 64,140 64,500
Convenience Centers
Equipment Operators - Heavy 55732-143 198,628 180,604 197,924 183,473
Laborers 55732-149 381,734 357,121 381,643 360,429
Longevity 55732-186 3,950 3,850 3,950 4,200
Overtime 55732-187 17,367 9,265 17,367 725
Social Security 55732-201 36,866 33,635 36,865 34,027
State Retirement 55732-204 17,924 15,829 17,923 13,900
Life Insurance 55732-206 297 274 274 274
Medical Insurance 55732-207 37,064 33,063 34,053 37,478
Dental Insurance 55732-208 1,118 1,007 1,032 1,032
Disability Insurance 55732-209 770 700 710 714
Unemployment Compensation 55732-210 4,374 3,562 4,373 4,641
Employer Medicare 55732-212 8,622 7,866 8,622 7,958
Communication 55732-307 3,700 4,059 4,022 4,000
Maint and Repair Equipment 55732-336 15,567 17,761 15,567 18,000
Maint and Repair - Vehicles 55732-338 22 10,607 22 10,000
Pest Control 55732-347 1,377 1,326 1,377 1,600
Postal Charges 55732-348 - - - 700
Rentals 55732-351 1,350 1,628 1,344 500
Other Contracted Services 55732-399 135 2,903 135 8,000
Concrete 55732-408 - - - -
Crushed Stone 55732-409 - 2,513 - 2,000
Custodial Supplies 55732-410 510 578 509 500
Diesel Fuel 55732-412 84,288 62,500 84,288 85,000
Electricity 55732-415 13,401 14,234 13,401 15,000
116
207 - SOLID WASTE Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Equipment Machinery and Parts 55732-418 10,021 19,014 10,021 23,000
Gasoline 55732-425 8,052 6,156 8,051 12,005
Lubricants 55732-433 3,330 3,626 3,330 1,500
Office Supplies 55732-435 - 48 - 500
Tires and Tubes 55732-450 30,874 29,214 30,873 30,000
Vehicle Parts 55732-453 1,184 3,757 1,183 15,000
Other Supplies and Materials 55732-499 34,041 25,744 34,040 25,000
Depreciation Expense 55732-514 6,233 18,761 6,799 18,763
Other Capital Outlay 55732-799 2,150 4,709 2,150 -
Total Convenience Centers 924,949 875,914 921,848 919,919
Landfill Operations and Maintenance
County Official 55754-101 62,712 62,936 62,495 62,712
Equipment Operators 55754-143 134,782 133,425 134,359 133,307
Laborers 55754-149 78,590 94,883 78,481 83,764
Clerical Personnel 55754-162 53,823 52,429 53,511 60,070
Longevity Pay 55754-186 5,300 5,050 5,300 5,850
Overtime Pay 55754-187 24,290 13,561 24,290 1,751
Social Security 55754-201 22,188 21,895 22,187 21,542
State Retirement 55754-204 25,290 24,067 25,290 21,157
Life Insurance 55754-206 417 380 388 410
Medical Insurance 55754-207 51,523 45,932 47,258 56,218
Dental Insurance 55754-208 1,900 1,662 1,763 1,858
Disability Insurance 55754-209 1,122 1,013 1,038 1,086
Unemployment Compensation 55754-210 1,186 1,012 1,186 1,080
Employer Medicare 55754-212 5,189 5,121 5,189 5,038
Communication 55754-307 4,691 3,951 4,979 3,500
Consultants 55754-308 - - - -
Dues and Memberships 55754-320 458 231 458 500
Laundry Service 55754-329 4,987 5,226 4,635 6,000
Legal Notices, Recording and Court Costs 55754-332 - 72 - 200
Licenses 55754-333 108 704 108 7,000
Maintenance Agreements 55754-334 695 9,750 695 3,000
Maint and Repair Bldgs 55754-335 5,994 3,127 5,963 4,000
Maint and Repair Equip. Machinery 55754-336 6,110 12,768 6,110 15,000
Maint and Repair Vehicles 55754-338 845 - 844 10,000
Matching Share 55754-339-55705 - 2,700 - -
Matching Share 55754-399-85704 2,700 - 2,700 -
Medical and Dental Services 55754-340 1,022 1,082 1,021 -
Pest Control 55754-347 255 255 255 1,600
Postal Charges 55754-348 901 998 900 1,000
Printing Stationary and Forms 55754-349 451 749 451 500
Travel, Training and Meals 55754-355 1,645 1,096 1,830 2,000
117
207 - SOLID WASTE Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Disposal Fees 55754-359 1,874,539 1,735,929 1,775,298 1,750,000
Disposal Fees 55754-359-15703 33,724 - 33,724 57,500
Permits 55754-361 11,250 13,825 11,500 12,000
Permits 55754-361-55700 2,000 - 2,000 -
Other Contracted Services 55754-399 7,489 21,613 7,488 20,000
Other Contracted Services 55754-399-55700 50,198 - 29,972 15,000
Crushed Stone 55754-409 1,426 - 1,425 2,000
Custodial Supplies 55754-410 - - - 500
Data Processing Service 55754-411 947 230 947 1,000
Diesel Fuel 55754-412 52,431 34,203 52,430 56,000
Electricity 55754-415 22,057 24,580 22,057 30,000
Equipment and Machinery Parts 55754-418 34,155 45,295 34,154 35,000
Gasoline 55754-425 3,031 14,278 3,030 6,773
Lubricants 55754-433 2,112 1,564 2,111 4,000
Natural Gas 55754-434 8,459 6,021 8,459 15,000
Office Supplies 55754-435 1,122 1,164 1,121 2,000
Pipe 55754-438 - - - 1,000
Tires and Tubes 55754-450 27,399 26,648 27,399 35,000
Vehicle Parts 55754-453 6,151 1,243 6,150 8,000
Chemicals 55754-468 3,524 - 3,523 -
Other Supplies and Materials 55754-499 17,453 21,072 17,453 20,000
Building and Contents Insurance 55754-502 2,914 2,913 2,913 3,268
Liability Insurance 55754-506 12,594 15,914 12,594 12,594
Refunds 55754-509 23,400 25,604 23,377 25,000
Trustee's Commission 55754-510 32,598 47,979 32,827 41,000
Vehicle and Equipment Insurance 55754-511 11,653 10,594 11,653 11,913
Workman's Compensation Insurance 55754-513 96,863 92,140 96,863 97,712
Depreciation Expense 55754-514 240,778 265,522 262,456 257,962
Other Charges 55754-599 2,615 4,382 2,615 5,000
Furniture and Fixtures 55754-711 - - - 300
Motor Vehicles 55754-718 88,323 - - -
Office Equipment 55754-719 300 541 165 300
Other Capital Outlay 55754-799 67,200 6,942 - -
Part-time Laborer-Animal retrieval 55754-149-15704 13,943 - 13,943 14,822
Social Security 55754-201-15704 865 - 864 919
Unemployment Comp 55754-210-15704 154 - 153 108
Employers Medicare 55754-212-15704 203 - 202 215
Other Supplies and Materials 55754-499-15704 - - - -
Total Landfill Operation and Maintenance 3,253,044 2,926,271 2,994,552 3,052,029
TOTAL EXPENDITURE 4,242,169 3,836,207 3,980,540 4,036,448
118
Central Maintenance Fund
The Central Maintenance Fund is an internal service fund. Internal Service Funds are used to
report any activity that provided goods or services to other governments, on a cost-
reimbursement basis. The Central Maintenance Fund provides services to the departments of
Maury County Government and its agencies. The soul source of revenue is charges for services.
120
261 - CENTRAL MAINTENANCE Approved Audited
REVENUE Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Charges for Current Services
MRH & Ambulance 43190-51901 330,250 295,087 330,845 297,250
Finance (Property Assessor) 43190-51902 6,000 5,764 7,733 6,000
Highway 43190-51903 457,000 374,477 461,656 395,000
Social, Cultural and Rec. (Park) 43190-51904 22,500 17,960 22,744 8,500
Public, Health and Welfare (Rabies) 43190-51905 7,350 7,146 7,448 7,350
Schools 43190-51906 865,000 943,806 887,153 943,432
Solid Waste Disposal 43190-51907 143,000 122,815 143,743 120,000
Public Safety 43190-51908 396,422 338,307 398,267 308,000
Gen Govt 43190-51910 22,000 24,424 33,065 22,000
Public Safety 43190-51911 14,000 17,582 18,424 14,000
External Customers 43190-51912 120,000 101,245 35,848 120,000
Total Charges for Current Services 2,383,522 2,248,613 2,346,927 2,241,532
Other Local Revenues
Sale of Materials and Supplies 44130 4,000 4,094 6,151 4,000
Other Local Revenues 44990 - - 1,095 -
Total Other Local Revenues 4,000 4,094 7,246 4,000
TOTAL REVENUE 2,387,522 2,285,957 2,354,173 2,245,532
122
261 - CENTRAL MAINTENANCE Approved Audited
APPROPRIATION Budget Actual Actual Budget
Description Acct Code 2011-2012 2010-2011 2011-2012 2012-2013
Other General Administration
County Official 51900-101 62,712 61,488 62,712 65,856
Mechanics 51900-142 200,729 189,428 200,729 193,294
Clerical Personnel 51900-162 42,013 39,647 42,012 40,456
Longevity Pay 51900-186 5,700 5,500 5,700 5,900
Overtime Pay 51900-187 3,648 3,238 3,647 1,750
Social Security 51900-201 18,843 17,795 18,704 19,050
State Retirement 51900-204 23,579 22,418 23,578 19,879
Life Insurance 51900-206 346 317 319 319
Medial Insurance 51900-207 43,242 38,345 39,729 43,725
Dental Insurance 51900-208 1,566 1,401 1,445 1,445
Disability Insurance 51900-209 1,106 988 1,021 1,019
Unemployment Compensation 51900-210 756 630 756 756
Employer Medicare 51900-212 6,673 4,162 4,373 4,455
Communication 51900-307 1,300 162 107 1,300
Laundry Service 51900-329 3,537 3,431 3,362 3,537
Maintenance Agreements 51900-334 2,308 2,207 2,211 3,575
Maint and Repair Buildings 51900-335 500 694 2,741 500
Maint and Repair Equip and Machinery 51900-336 1,000 - 796 1,000
Maint and Repair Office Equip 51900-337 - 2,868 - -
Postal Charges 51900-348 249 184 249 250
Printing Stationary and Forms 51900-349 100 - 55 100
Travel, Training and Meals 51900-355 500 50 75 500
Disposal Fees 51900-359 1,200 1,069 586 1,200
Other Contracted Services 51900-399 95,349 92,526 95,199 60,000
Custodial Supplies 51900-410 90 - 29 90
Diesel Fuel 51900-412 947,894 827,309 947,893 1,028,246
Electricity 51900-415 27,637 25,694 27,636 24,000
Equipment and Machinery Parts 51900-418 180,909 174,592 180,004 170,000
Garage Supplies 51900-424 1,100 579 864 1,100
Gasoline 51900-425 483,402 441,048 483,045 441,718
Lubricants 51900-433 17,000 12,279 13,725 17,000
Natural Gas 51900-434 8,000 7,745 6,207 8,000
Office Supplies 51900-435 999 564 999 800
Small Tools 51900-446 650 574 - 650
Tires and Tubes 51900-450 99,320 86,671 99,320 70,000
Depreciation 51900-514 12,442 13,573 13,573 11,311
Other Charges 51900-599 64 64 -
Office Equipment 51900-719 50 8,377 - 50
Other Equipment 51900-790 4,965 - 4,965 2,700
Total Other General Administration 2,301,478 2,087,553 2,288,432 2,245,531
TOTAL EXPENDITURE 2,301,478 2,087,553 2,288,432 2,245,531
123
Recommended