City Manager's Report, September 2024

Summary Financial Statement of Revenues and Expenditures Sep-24 Unaudited__ SpentyrD ___—_25.00% FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 FY 2025 YTD | Avg Yr% 110 REVENUES 31100 Property Taxes 6,657,579 0.00% 31200 Property Taxes (Delinquent) 500,000 20.23% 31610 Local Sales Tax - Co. Truste 4,740,000 16.42% 31611 Incremental State Sales Tax 8,597,436 91.89% 31710 Wholesale Beer Tax 440,000 18.37% 31800 State Net Allocation 300,000 4.88% 31810 Minimum Business Licenses 10,000 0.00% 31824 Solictors Permit 0 0.00% 31827 5% State Commission 30,000 1.82% 31912 Cable TV Franchise Tax 196,000 0.00% 31961 Liens Collected by Trustee 25,000 15.80% 32120 Wrecker Licenses 350 0.00% 32200 Alcoholic Beverage Tax 240,000 18.08% 32210 Beer Licenses & Etc. 9,500 4.80% 32220 Liquor Licenses 3,500 0.00% 32225 Fireworks Fees/Permits 3,000 0.00% 32226 Annual Fireworks Permit Fer 300 0.00% 32227 Vacation Rental Fee 0 0.00% 32610 Building Permits 225,000 11.50% 32615 Fire Preventions/Permits 1,000 109.00% 32620 Electrical Permits 30,000 19.39% 32630 Plumbing Permits 15,000 23.15% 32640 Natural Gas Permits 2,000 9.43% 32650 Excavating Permits 8,000 2.50% 32660 Zoning Permits 3,000 35.00% 32671 Regular Sign Permits 3,500 10.00% 32672 Temporary Sign Permits 300 0.00% 32690 Plan Review Fees 100 0.00% 32691 Tree Trimming Permits 100 0.00% 32905 Other Code Fees 28,000 11.57% 32960 Yard Sale Permits 200 15.00% 32990 Mechanical Permits 20,000 16.00% 33191 Appropriation St. of TN 300,000 100.00% 33410 Police In-Service 37,600 0.00% 33420 Police Bonus Sup. 0 0.00% 33430 Fire In-Service 24,800 0.00% 33510 State Sales Tax 2,754,000 15.60% 33511 Telecom Sales Tax 5,000 15.30% 33512 Sportsbetting 38,000 25.76% 33513 Occupcity Tax 1,500 17.60% 33515 State Tax/Telecom 500 0.00% 33530 State Beer Tax 10,680 0.00% 33540 State Mixed Drink Tax 110,000 18.91% 33552 State City Streets 40,565 16.63% 33560 Seized/Awarded by State 0 0.00% 33591 TVA Gross Receipts 266,004 0.00% FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 | FY 2025 YTD Avg Yr % 33593 Corporate Excise Tax 6,000 0 0.00% 34121 Clerks’ Fees - Business Tax 2,000 570 18.75% 34211 Accident Report Charges 2,000 364 24.70% 34212 DL Reinstatement Fee 2,000 0 0.00% 34221 Ridgeside Contract 121,268 29,151 25.00% 34231 Police Services 1,000 882 331.05% 34314 Mowing 9,800 0 0.00% 34500 Donations New Shelter 5,000 520 48.70% 34515 Rabies/Spay 500 0 0.00% 34516 Registration 1,000 145 15.50% 34517 Adoption 1,500 0 5.00% 34518 Board & Impound Fees 1,000 140 3.50% 34520 A/S Donations-Designated 1,000 300 0.00% 34641 Indoor Soccer Income 188,760 1 0.00% 34642 Community Center Income 43,000 17,638 48.70% 34643 Outdoor Soccer Fees 81,320 38,950 53.39% 34644 Baseball Fees 41,550 16,376 25.14% 34645 Softball Fees 28,510 9,360 48.00% 34646 Gate 30,000 4,541 56.70% 34647 McBrien Complex 0 0 0.00% 34648 Adult League - Softball 30,000 15,530 58.97% 34649 Concerts/Events 10,000 640 65.14% 34651 Arena 145,000 52,995 40.37% 34652 Pavilion Rental 22,000 3,511 6.08% 34653 Track Rental 2,000 2 32.25% 34654 Field Rental 62,000 15,780 40.22% 34655 Amphitheater 16,000 4,170 25.00% 34656 Concessions 50,000 12,779 37.77% 34657 Overnight - Rv Rental 24,000 6,097 38.81% 34658 Tournament Team Fees 4,000 2,100 40.23% 34712 Sponsorship/Parks & Rec 5,000 1,350 177.60% 34720 Football Gate 5,000 0 0.00% 34751 Basketball Gate 20,000 0 0.00% 34742 Basketball Player Fees 22,850 0 0.00% 34743 Football Player Fees 23,530 12,303 68.72% 34744 Photography 1,200 0 0.00% 34745 Vending/Concessions 15,000 1,842 11.57% 34746 Cheerleading 2,270 940 121.15% 34747 Rent-Arena Equipment 25,000 5,426 61.50% 34749 Soccer Field Rentals 80,000 14,982 21.54% 34760 Library Charges 1,000 191 19.73% 34761 Library - Copies 1,000 326 12.84% 34794 C Center M. Fees 1,000 0 26.50% 35100 Court Fines & Costs 325,000 67,601 26.20% 35110 Fortfeiture of Bond 0 0 0.00% 35120 Public Defender Fees 0 0 0.00% 35150 Diversion Filing 0 0 0.00% 36100 Interest Earnings 6,500 2,838 123.60% 36211 Rent - Cell Tower 12,925 3,231 25.00% 36310 Sale of Land 0 ie) 0.00% 36330 Sale Of Equipment 10,000 0 0.00% 36350 Insurance Recoveries 50,000 30,484 45.43% FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 | FY 2025 YTD | Avg Yr% 36901 Pipes/Culverts 3,000 0 4.58% 36902 Damages- Traffic C. 0 ie) 0.00% 36903 Christmas Parade 600 25 5.00% 36905 Police - Sale of Surplus 15,000 4,343 0.00% 36906 Fire - Sale of Surplus 5,000 766 0.00% 36990 Miscellaneous Revenues 25,000 464 4.35% 36992 Hamilton County 0 0 0.00% 37200 AHO- Fines/Court Costs 0 0 0.00% Use of Fund Balance 0 ie) 0.00% Total Revenues 27,265,597 9,156,830 37.56% EXPENDITURES 41000 General Government 1,410,855 38.01% 41100 Administrative 1,186,508 26.37% 41111 City Council 119,117 39.63% 41210 Municipal Court 430,074 22.66% 41520 City Attorney 136,875 15.01% 41800 Buildings & Grounds Maintei 354,585 30.46% 41900 City Hall Complex 56,500 33.36% 42100 Police 2,627,428 58.40% 42121 Criminal Investigation 962,325 23.04% 42123 Patrol 2,728,973 27.04% 42125 School Resource 349,475 14.62% 42125 Traffic Division 356,976 4.96% 42200 Fire Department 3,532,341 41.10% 42400 Building/Planning/Zoning 663,399 24.90% 43110 Highway And Street 582,500 20.09% 43120 Traffic Control & Street Mark 310,121 25.91% 43170 Transfer Station/Brush Pit/Fl 12,100 115.52% 44140 Animal Control 375,709 31.69% 44410 Parks and Recreation 1,169,777 24.70% 44420 Multi-Purpose Recreation Bl 324,649 23.22% 44430 Community Center 302,548 21.18% 44450 McBrien Complex 1,200 28.98% 44610 Soccer - Recreation 69,400 45.18% 44620 Soccer - Indoor 108,200 0.00% 44630 Baseball/Softball 83,400 19.29% 44640 Football/Cheer 26,550 43.62% 44650 Adult Softball 39,250 41.30% 44700 Basketball 29,050 0.00% 44800 Libraries 296,906 23.22% 44810 History Museum 560 42.83% 46500 Community Development Pr 10,000 0.00% 47200 Economic Development 8,224,869 48.73% 49100 Debt Service 106,720 0.00% 49400 Capital Projects - Transfer C. 276,657 0.00% Total Expenditures 27,265,597 37.66% Total General Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 FY 2025 YTD | Avg Yr% 121 State Street Aid REVENUES 33450 State Grant - TIP Funds 0 33460 State Grant - HIP Funds 234,000 33550 2017 Gas Tax Improve 200,000 33551 State Gasoline And Motor Ft 570,000 33558 City Transport Mod Tax (Ele 1,000 36100 Interest Earnings 200 36330 Sale of Equipment 0 Use of Fund Balance 294,038 Total Revenues and Other 1,299,238 EXPENDITURES 43190 State Street Aid 2,919,949 Total Expenditures 1,299,238 Total State Street Aid Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 FY 2025 YTD | Avg Yr% 122 Grant Fund REVENUES 33109 CSX Transportation Grant - 0 33114 TML Driver Safety Grant 4,000 33120 TDOT 2015 Multi Modal Gra 0 33425 Aquatic Stream Clean Grant 1,000 33493 TML Safety Grant 3,000 36100 Interest Earnings 0 36420 Police Traffic Safety Grant 0 36421 TN AM Grants 0 36423 Animal Foundation Grants 425 36711 Safety Conservation Grant 4,000 36920 THS089-Police 0 36921 Homeland Security - Police 0 36922 Homeland Security - Fire 0 36925 Violent Crime Intervention G 0 Use of Fund Balance 6,575 Total Revenues and Other 19,000 EXPENDITURES 43150 Grants 19,000 Total Expenditures 19,000 Total Grant Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 FY 2025 YTD | Avg Yr% 127 Drug Fund REVENUES 33197 Federal/State Grants 10,000 67.89% 33560 Seized/Awarded by State 35,000 0.00% 35200 Drug Fines 20,000 6.22% 35400 Sale of Confiscated Property 0 0.00% 36990 Misc. Revenues 0 0.00% Use of Fund Balance 139,402 0.00% Total Revenues and Other 204,402 12.36% EXPENDITURES 42129 Drug Investigation and Cont 204,402 1.54% Total Expenditures 204,402 1.54% Total Drug Investigation Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 | FY 2025 YTD | Avg Yr% 130 Economic Development Fund REVENUE 31611 Inc. Sales Tax (BR) 8,174,869 48.93% 33191 Direct App. - State 0 0.00% 36100 Interest Earnings it) 0.00% Transfer In 0 0.00% Use of Fund Balance 0 0.00% Total Revenues and Other 8,174,869 48.93% EXPENDITURES Economic Development 6,787,697 50.65% Debt Payment 1,387,172 0.00% Total Expenditures 8,174,869 50.65% Total Economic Development Ft 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 FY 2025 YTD | Avg Yr% 131 Solid Waste Fund REVENUES 33190 FEMA/TEMA 2021 0 0.00% 34415 Delinquent Fees 0 0.00% 34416 Sanitation Fees 1,580,200 0.00% 34418 Extra Cans 1,500 28.00% 34420 Dumpster Rentals 9,000 20.00% 34422 Recycling - Transfer Station 4,000 36.16% 34426 Sale Of Mulch 100 40.00% 34430 Refuse Collection And Dispc 2,500 11.80% 36330 Sale of Equipment 0 0.00% 36350 Insurance Recoveries ie) 0.00% Use of Fund Balance 44,296 0.00% Total Revenues and Other 1,641,596 0.82% EXPENDITURES 43200 Solid Waste 1,641,596 i 24.77% Total Expenditures 1,641,596 24.77% Total Solid Waste Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 FY 2025 YTD | Avg Yr% 212 Debt Service Fund REVENUES 31920 Room Occupancy Tax 750,000 36100 Interest Earnings 50,000 37940 Transfer In 1,731,833 Use of Fund Balance 0 Total Revenues and Other 2,531,833 EXPENDITURES 49111 Camp Jordan - Phase Two - 144,525 49114 Refunding Bond Issue - 202 681,963 49300 Series 2022 Bond Issue 725,717 49310 2015 - Exit One/Capital Proj: 206,813 49410 Public Safety Capital Outlay 0 49411 Public Safety Capital Outlay 0 49412 Public Safety - Lease Purche 43,795 49413 Public Safety - Capital Outla 105,508 49414 Public Safety - Lease Purché 53,530 Total Expenditures 1,961,851 Total TML Loan Fund 569,982 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 | FY 2025 YTD | Avg Yr% 341 Capital Improvement Fund REVENUES 33113 LPRF 2024 - C. CENTER 0 33120 2015 Multi Modal 0 36100 Interest 0 36421 TN Am Water Grant 0 36915 Bond Proceeds 12,000,000 36990 Misc. Revenues 0 36992 Hamilton County 1,000,000 37940 Operating Transfers - Other 276,657 Use of Fund Balance 176,319 Total Revenues and Other 13,452,976 EXPENDITURES 41100 Administrative 0 41800 Bldg/Grounds Maint. 400,000 41920 Multi Purpose Pavillion 6,000,000 43110 Multi Modal Project 0 43121 N. Mack Smith 4,500,000 43122 Resurfacing Projects 937,976 43123 Park Ridge Access Road 0 44410 Parks & Recreation 1,440,000 44421 Splash Pad/Playground 0 44423 Dog Park - Town Center 0 44424 Animal Shelter Building 0 44425 Dickert Pond Pier 0 44426 Fuel Tank-Public Safety 125,000 44430 C Center Upgrad 0 46511 Community Development 50,000 Total Expenditures 13,452,976 Total Capital Projects Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Account Description BUDGET FY 2024 | FY 2025 YTD | Avg Yr% 410 ARPA Fund REVENUES 37940 Transfer In 0 Use of Furd Balance 436,171 Total Revenues and Other 436,171 EXPENDITURES 44424 Animal Shelter Facility 0 46490 Stormwater Projects - Ringg 436,171 Total Expenditures 436,171 Total Capital Projects Fund oO