City Manager's Report, December 2024

Summary Financial Statement of Revenues and Expenditures Dec-24 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance hhecoun Description BUDGET FY 2024 FY 2025 YTD Avg Yr'% 110 REVENUES 31100 Property Taxes 6,657,579 992,139 11.78% 31200 Property Taxes (Delinquent) 500,000 97,201 59.64% 31610 Local Sales Tax - Co. Trustee 4,740,000 1,929,287 41.42% 31611 Incremental State Sales Tax 8,597,436 7,397,436 91.91% 31710 Wholesale Beer Tax 440,000 204,518 40.55% 31800 State Net Allocation 300,000 31,116 11.56% 31810 Minimum Business Licenses 10,000 2,377 10.34% 31824 Solictors Permit ie) 90 0.00% 31827 5% State Commission 30,000 1,453 5.48% 31912 Cable TV Franchise Tax 196,000 49,508 21.95% 31961 Liens Collected by Trustee 25,000 1,887 23.49% 32120 Wrecker Licenses 350 150 28.57% 32200 Alcoholic Beverage Tax 240,000 115,648 47.02% 32210 Beer Licenses & Etc. 9,500 5,033 54.27% 32220 Liquor Licenses 3,500 1,450 44.29% 32225 Fireworks Fees/Permits 3,000 0.00% 32226 Annual Fireworks Permit Fee 300 0.00% 32227 Vacation Rental Fee 0 0.00% 32610 Building Permits 225,000 31.21% 32615 Fire Preventions/Permits 1,000 154.00% 32620 Electrical Permits 30,000 41.43% 32630 Plumbing Permits 15,000 69.17% 32640 Natural Gas Permits 2,000 23.48% 32650 Excavating Permits 8,000 7.50% 32660 Zoning Permits 3,000 48.33% 32671 Regular Sign Permits 3,500 21.29% 32672 Temporary Sign Permits 300 0.00% 32690 Plan Review Fees 100 0.00% 32691 Tree Trimming Permits 100 10.00% 32905 Other Code Fees 28,000 12.67% 32960 Yard Sale Permits 200 50.00% 32990 Mechanical Permits 20,000 47.30% 33191 Appropriation St. of TN 300,000 300,000 100.00% 33410 Police In-Service 37,600 0.00% 33420 Police Bonus Sup. 0 0.00% 33430 Fire In-Service 24,800 0.00% 33490 Police Retention 0 0.00% 33510 State Sales Tax 2,754,000 1,077,834 41.17% 33511 Telecom Sales Tax 5,000 2,033 39.00% 33512 Sportsbetting 38,000 16,569 52.26% 33513 Occupcity Tax 1,500 824 57.87% 33515 State Tax/Telecom 500 ie) 0.14% 33530 State Beer Tax 10,680 5,340 47.65% 33540 State Mixed Drink Tax 110,000 54,076 48.60% 33552 State City Streets 40,565 16,921 41.58% 33591 TVA Gross Receipts 266,004 67,915 25.31% FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance fesoun Description BUDGET FY 2024 | FY 2025 YTD Avg Yr'% 33593 Corporate Excise Tax 6,000 0 0.00% 34121 Clerks' Fees - Business Tax 2,000 915 36.00% 34211 Accident Report Charges 2,000 854 53.49% 34212 DL Reinstatement Fee 2,000 250 49.25% 34221 Ridgeside Contract 121,268 58,302 50.00% 34231 Police Services 1,000 882 331.05% 34314 Mowing 9,800 0 0.00% 34500 Donations New Shelter 5,000 2,705 51.20% 34515 Rabies/Spay 500 165 0.00% 34516 Registration 1,000 676 30.50% 34517 Adoption 1,500 0 50.33% 34518 Board & Impound Fees 1,000 140 25.50% 34520 A/S Donations-Designated 1,000 300 37.50% 34641 Indoor Soccer Income 188,760 178,310 65.92% 34642 Community Center Income 43,000 27,055 70.00% 34643 Outdoor Soccer Fees 81,320 38,970 54.22% 34644 Baseball Fees 41,550 16,376 25.14% 34645 Softball Fees 28,510 9,360 48.00% 34646 Gate 30,000 19,261 81.65% 34647 McBrien Complex 0 0 0.00% 34648 Adult League - Softball 30,000 15,715 61.00% 34649 Concerts/Events 10,000 715 65.14% 34651 Arena 145,000 70,522 61.06% 34652 Pavilion Rental 22,000 10,076 46.27% 34653 Track Rental 2,000 32 32.25% 34654 Field Rental 62,000 32,442 75.74% 34655 Amphitheater 16,000 10,670 46.88% 34656 Concessions 50,000 28,037 94.24% 34657 Overnight - Rv Rental 24,000 8,497 49.99% 34658 Tournament Team Fees 4,000 2,345 42.98% 34712 Sponsorship/Parks & Rec 5,000 2,050 197.60% 34720 Football Gate 5,000 4,939 74.04% 34751 Basketball Gate 20,000 3,038 20.69% 34742 Basketball Player Fees 22,850 16,920 68.17% 34743 Football Player Fees 23,530 12,303 68.72% 34744 Photography 1,200 567 0.00% 34745 Vending/Concessions 15,000 13,371 20.11% 34746 Cheerleading 2,270 940 121.15% 34747 Rent-Arena Equipment 25,000 13,567 126.54% 34749 Soccer Field Rentals 80,000 42,142 70.74% 34760 Library Charges 1,000 391 65.13% 34761 Library - Copies 1,000 449 36.95% 34794 C Center M. Fees 1,000 0 40.50% 35100 Court Fines & Costs 325,000 137,543 45.95% 35110 Fortfeiture of Bond 0 0 0.00% 35120 Public Defender Fees ie) 0 0.00% 35150 Diversion Filing 0 0 0.00% 36100 Interest Earnings 6,500 5,289 293.73% 36211 Rent - Cell Tower 12,925 35,385 50.00% 36310 Sale of Land 0 0 0.00% 36330 Sale Of Equipment 10,000 0 13.68% 36350 Insurance Recoveries 50,000 41,643 51.47% FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance fesse Description BUDGET FY 2024 | FY 2025 YTD Avg Yr % 36901 Pipes/Culverts 3,000 0 22.90% 36902 Damages- Traffic C. 0 0 0.00% 36903 Christmas Parade 600 595 91.67% 36905 Police - Sale of Surplus 15,000 15,863 0.00% 36906 Fire - Sale of Surplus 5,000 766 0.00% 36990 Miscellaneous Revenues 25,000 2,444 17.59% 36992 Hamilton County 0 ie) 0.00% 37200 AHO - Fines/Court Costs 0 ie) 0.00% Use of Fund Balance QO 1,062,972 0.00% Total Revenues 27,265,597 14,418,959 43.62% EXPENDITURES 41000 General Government 1,410,855 996,743 79.09% 41100 Administrative 1,186,508 489,673 50.69% 41111 City Council 119,117 54,741 48.68% 41210 Municipal Court 430,074 177,271 42.85% 41520 City Attorney 136,875 35.57% 41800 Buildings & Grounds Maintenance 354,585 48.72% 41900 City Hall Complex 56,500 66.17% 42100 Police 2,627,428 1,145,750 61.64% 42121 Criminal Investigation 962,325 52.93% 42123 Patrol 2,728,973 1,432,820 59.47% 42125 School Resource 349,475 38.04% 42125 Traffic Division 356,976 5.52% 42200 Fire Department 4,532,341 2,042,665 60.53% 42400 Building/Planning/Zoning 663,399 48.04% 43110 Highway And Street 582,500 46.05% 43120 Traffic Control & Street Markers 310,121 54.39% 43170 Transfer Station/Brush Pit/Fleet 12,100 115.26% 44140 Animal Control 375,709 54.27% 44410 Parks and Recreation 1,169,777 48.87% 44420 Multi-Purpose Recreation Bldg 324,649 48.08% 44430 Community Center 302,548 42.60% 44450 McBrien Complex 1,200 73.40% 44610 Soccer - Recreation 69,400 85.62% 44620 Soccer - Indoor 108,200 17.65% 44630 Baseball/Softball 83,400 40.96% 44640 Football/Cheer 26,550 32.41% 44650 Adult Softball 39,250 55.89% 44700 Basketball 29,050 32.53% 44800 Libraries 296,906 47.47% 44810 History Museum 560 174.21% 46500 Community Development Programs 10,000 0.00% 47200 Economic Development 8,224,869 5,182,540 73.15% 49100 Debt Service 106,720 0.00% 49400 Capital Projects - Transfer Out 276,657 0.00% Total Expenditures 28,265,597 14,418,959 60.18% Total General Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ea 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 Fuel Tax 570,000 33558 City Transport Mod Tax (Electric) 41,000 36100 Interest Earnings 200 36330 Sale of Equipment 0 Use of Fund Balance 294,038 Total Revenues and Other Sourc: 1,299,238 EXPENDITURES 43190 State Street Aid 2,919,949 Total Expenditures 1,299,238 Total State Street Aid Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance aoe Description BUDGET FY 2024 | FY 2025 YTD Avg Yr% 122 Grant Fund REVENUES 33109 CSX Transportation Grant - 2022 ie) 33114 TML Driver Safety Grant 0 33120 TDOT 2015 Multi Modal Grant 0 33425 Aquatic Stream Clean Grant 0 33493 TML Safety Grant 0 4 36100 Interest Earnings 36420 Police Traffic Safety Grant 0 36421 TN AM Grants 0 36423 Animal Foundation Grants 5 36711 Safety Conservation Grant 0 36920 THS089-Police 0 36921 Homeland Security - Police 0 36922 Homeland Security - Fire ie) 36925 Violent Crime Intervention Grant 0 Use of Fund Balance Total Revenues and Other Sourc: EXPENDITURES 43150 Grants Total Expenditures Total Grant Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ean 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 6.00% 35200 Drug Fines 20,000 14.80% 35400 Sale of Confiscated Property 0 0.00% 36990 Misc. Revenues ie) 0.00% Use of Fund Balance 139,402 0.00% Total Revenues and Other Sourc: 204,402 18.23% EXPENDITURES 42129 Drug Investigation and Control 204,402 20.61% Total Expenditures 20.61% Total Drug Investigation Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance eset Description BUDGET FY 2024 | FY 2025 YTD |Avg Yr% 130 Economic Development Fund REVENUE 31611 Inc. Sales Tax (BR) 8,174,869 73.39% 33191 Direct App. - State 0.00% 36100 Interest Earnings 0.00% Transfer In 0.00% Use of Fund Balance 0.00% Total Revenues and Other Sourc: 8,174,869 73.39% EXPENDITURES Economic Development 6,787,697 78.00% Debt Payment 1,387,172 0.00% Total Expenditures 8,174,869 78.00% Total Economic Development Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance coun 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 11.59% 34418 Extra Cans 1,500 52.00% 34420 Dumpster Rentals 9,000 39.11% 34422 Recycling - Transfer Station 4,000 59.49% 34426 Sale Of Muich 100 88.00% 34430 Refuse Collection And Disposal 2,500 17.48% 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 Sourc 1,641,596 12.44% EXPENDITURES 43200 Solid Waste 1,641,596 47.51% Total Expenditures 1,641,596 47.51% Total Solid Waste Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ey) Description BUDGET FY 2024 | FY 2025 YTD Avg Yr % 212 Debt Service Fund REVENUES 31920 Room Occupancy Tax 44.14% 36100 Interest Earnings 64.21% 37940 Transfer In 0.00% Use of Fund Balance 0.00% Total Revenues and Other Sourc: 2,531,833 834,204 14.34% EXPENDITURES 49111 Camp Jordan - Phase Two - 2020 144,525 125,282 87.84% 49114 Refunding Bond Issue - 2021 681,963 88,381 11.51% 49300 Series 2022 Bond Issue 725,717 398,033 66.07% 49310 2015 - Exit One/Capital Projects 206,813 66,938 31.87% 49320 Capital Projects - Series 2024 0 0.00% 49410 Public Safety Capital Outlay Note ie) 0.00% 49411 Public Safety Capital Outlay Note 0 0.00% 49412 Public Safety - Lease Purchase 43,795 0.00% 49413 Public Safety - Capital Outlay Note 102,041 96.89% 49414 Public Safety - Lease Purchase 53,530 100.00% Total Expenditures 1,961,851 53.92% Total TML Loan Fund 569,982 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance ene 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 Funds 276,657 Use of Fund Balance 176,319 Total Revenues and Other Source’ 13,452,976 EXPENDITURES 41100 Administrative 0 41800 Blidg/Grounds Maint. 400,000 188,196 41900 City Hall Complex 0 41920 Multi Purpose Pavillion 6,000,000 43110 Multi Modal Project 0 43121 N. Mack Smith 4,500,000 43122 Resurfacing Projects 937,976 43126 Spring Creek Project 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 44450 McBrien Complex 0 46511 Community Development 50,000 Total Expenditures 13,452,976 Total Capital Projects Fund oO 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 Fund Balance 436,171 Total Revenues and Other Sourc: 436,171 EXPENDITURES 44424 Animal Shelter Facility 0 46490 Stormwater Projects - Ringgold Ros 436,171 Total Expenditures Total Capital Projects Fund