City Manager's Report, February 2025

Summary Financial Statement of Revenues and Expenditures Feb-25 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Accoun| Description BUDGET FY 2024 FY 2025 YTD Avg Yr% 110 REVENUES 31100 Property Taxes 6,657,579 3,839,098 55.77% 31200 Property Taxes (Delinquent) 500,000 153,582 67.54% 31610 Local Sales Tax - Co. Trustee 4,740,000 2,686,356 57.83% 31611 Incremental State Sales Tax 8,597,436 7,397,436 91.91% 31710 Wholesale Beer Tax 440,000 279,500 59.97% 31800 State Net Allocation 300,000 66,001 23.06% 31810 Minimum Business Licenses 10,000 2,377 10.29% 31824 Solictors Permit 0 90 0.00% 31827 5% State Commission 30,000 5,123 21.82% 31912 Cable TV Franchise Tax 196,000 98,030 43.58% 31961 Liens Collected by Trustee 25,000 17,042 114.31% 32120 Wrecker Licenses 350 400 100.00% 32200 Alcoholic Beverage Tax 240,000 166,559 65.12% 32210 Beer Licenses & Etc. 9,500 6,881 66.37% 32220 Liquor Licenses 3,500 1,450 72.86% 32225 Fireworks Fees/Permits 3,000 0 0.00% 32226 Annual Fireworks Permit Fee 300 0 0.00% 32227 Vacation Rental Fee 0 0 0.00% 32610 Building Permits 225,000 73,595 36.84% 32615 Fire Preventions/Permits 1,000 1,090 179.00% 32620 Electrical Permits 30,000 13,167 50.97% 32630 Plumbing Permits 15,000 9,773 81.91% 32640 Natural Gas Permits 2,000 1,511 35.78% 32650 Excavating Permits 8,000 11,400 70.00% 32660 Zoning Permits 3,000 2,200 55.00% 32671 Regular Sign Permits 3,500 2,850 31.43% 32672 Temporary Sign Permits 300 0 0.00% 32690 Plan Review Fees 100 0 0.00% 32691 Tree Trimming Permits 100 30 20.00% 32905 Other Code Fees 28,000 19,249 15.62% 32960 Yard Sale Permits 200 30 50.00% 32990 Mechanical Permits 20,000 15,671 61.12% 33191 Appropriation St. of TN 300,000 300,000 100.00% 33410 Police In-Service 37,600 0 0.00% 33420 Police Bonus Sup. 0 0 0.00% 33430 Fire In-Service 24,800 0 90.32% 33490 Police Retention ie) 0 0.00% 33510 State Sales Tax 2,754,000 1,601,113 59.46% 33511 Telecom Sales Tax 5,000 2,739 54.99% 33512 Sportsbetting 38,000 29,467 92.27% 33513 Occupcity Tax 1,500 1,197 77.88% 33515 State Tax/Telecom 500 0 0.14% 33530 State Beer Tax 10,680 5,340 47.65% 33540 State Mixed Drink Tax 110,000 74,892 68.38% 33552 State City Streets 40,565 23,689 58.21% 33591 TVA Gross Receipts 266,004 136,057 50.62% FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance hese 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 1,205 51.00% 34211 Accident Report Charges 2,000 1,144 69.54% 34212 DL Reinstatement Fee 2,000 730 90.75% 34221 Ridgeside Contract 121,268 68,019 66.67% 34231 Police Services 1,000 882 366.77% 34314 Mowing 9,800 0 0.00% 34500 Donations New Shelter 5,000 3,615 51.20% 34515 Rabies/Spay 500 225 0.00% 34516 Registration 1,000 1,393 38.00% 34517 Adoption 1,500 427 89.00% 34518 Board & Impound Fees 1,000 140 39.50% 34520 A/S Donations-Designated 1,000 300 151.60% 34641 Indoor Soccer Income 188,760 180,246 105.32% 34642 Community Center Income 43,000 32,050 78.98% 34643 Outdoor Soccer Fees 81,320 60,475 81.45% 34644 Baseball Fees 41,550 29,138 38.10% 34645 Softball Fees 28,510 17,303 48.90% 34646 Gate 30,000 19,261 81.65% 34647 McBrien Complex 0 0 0.00% 34648 Adult League - Softball 30,000 17,515 65.07% 34649 Concerts/Events 10,000 715 65.14% 34651 Arena 145,000 73,582 63.35% 34652 Pavilion Rental 22,000 11,370 49.49% 34653 Track Rental 2,000 402 50.00% 34654 Field Rental 62,000 33,439 84.33% 34655 Amphitheater 16,000 10,679 46.98% 34656 Concessions 50,000 31,805 98.37% 34657 Overnight - Rv Rental 24,000 9,097 57.91% 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 84.91% 34751 Basketball Gate 20,000 17,433 70.43% 34742 Basketball Player Fees 22,850 22,470 68.17% 34743 Football Player Fees 23,530 16,428 52.49% 34744 Photography 1,200 567 0.00% 34745 Vending/Concessions 15,000 13,961 34.62% 34746 Cheerleading 2,270 940 121.15% 34747 Rent-Arena Equipment 25,000 13,568 126.54% 34749 Soccer Field Rentals 80,000 60,220 79.41% 34760 Library Charges 1,000 559 77.96% 34761 Library - Copies 1,000 605 49.07% 34794 C Center M. Fees 1,000 10 61.50% 35100 Court Fines & Costs 325,000 204,493 66.19% 35110 Fortfeiture of Bond 0 6,000 0.00% 35120 Public Defender Fees 0 0 0.00% 35150 Diversion Filing 0 0 0.00% 36100 Interest Earnings 6,500 6,659 397.66% 36211 Rent - Cell Tower 12,925 38,617 66.67% 36310 Sale of Land 0 0 0.00% 36330 Sale Of Equipment 10,000 1,625 33.26% 36350 Insurance Recoveries 50,000 53,828 53.54% 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 3,000 322 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 3,997 20.42% 36992 Hamilton County 0 0 0.00% 37200 AHO - Fines/Court Costs 0 0 0.00% Use of Fund Balance (e) 198,734 0.00% Total Revenues 27,265,597 18,337,735 66.98% EXPENDITURES 41000 General Government 1,410,855 1,102,601 86.19% 41100 Administrative 1,186,508 640,342 65.95% 41111 City Council 119,117 58.39% 41210 Municipal Court 430,074 59.27% 41520 City Attorney 136,875 49.66% 41800 Buildings & Grounds Maintenance 354,585 63.35% 41900 City Hall Complex 56,500 79.01% 42100 Police 2,627,428 1, 68.99% 42121 Criminal Investigation 962,325 70.44% 42123 Patrol 2,728,973 77.70% 42125 School Resource 349,475 46.40% 42125 Traffic Division 356,976 5.90% 42200 Fire Department 4,532,341 70.67% 42400 Building/Planning/Zoning 663,399 59.66% 43110 Highway And Street 582,500 59.12% 43120 Traffic Control & Street Markers 310,121 65.88% 43170 Transfer Station/Brush Pit/Fleet 12,100 140.14% 44140 Animal Control 375,709 71.36% 44410 Parks and Recreation 1,169,777 62.01% 44420 Multi-Purpose Recreation Bldg 324,649 64.09% 44430 Community Center 302,548 55.88% 44450 McBrien Complex 1,200 213.25% 44610 Soccer - Recreation 69,400 111.07% 44620 Soccer - Indoor 108,200 70.32% 44630 Baseball/Softball 83,400 51.89% 44640 Football/Cheer 26,550 32.41% 44650 Adult Softball 39,250 61.50% 44700 Basketball 29,050 52.48% 44800 Libraries 296,906 61.20% 44810 History Museum 560 186.74% 46500 Community Development Programs 10,000 0.00% 47200 Economic Development 8,224,869 73.23% 49100 Debt Service 106,720 0.00% 49400 Capital Projects - Transfer Out 276,657 0.00% Total Expenditures 28,265,597 18,337,735 51.44% Total General Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance hese Description BUDGET FY 2024 FY 2025 YTD Avg Yr % 121 State Street Aid REVENUES 33450 State Grant - TIP Funds 0.00% 33460 State Grant - HIP Funds 2.56% 33550 2017 Gas Tax Improve 60.21% 33551 State Gasoline And Motor Fuel Tax 59.03% 33558 City Transport Mod Tax (Electric) 549.00% 36100 Interest Earnings 10.31% 36330 Sale of Equipment 0.00% Use of Fund Balance 0.00% Total Revenues and Other Source: 39.74% EXPENDITURES 43190 State Street Aid 2,919,949 12.25% Total Expenditures 1,299,238 12.25% Total State Street Aid Fund o FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance eT Description BUDGET FY 2024 FY 2025 YTD Avg Yr% 122 Grant Fund REVENUES 33109 CSX Transportation Grant - 2022 0.00% 33114 TML Driver Safety Grant 0.00% 33120 TDOT 2015 Multi Modal Grant 0.00% 33425 Aquatic Stream Clean Grant 0.00% 33493 TML Safety Grant 0.00% 36100 Interest Earnings 0.00% 36420 Police Traffic Safety Grant 0.00% 36421 TN AM Grants 0.00% 36423 Animal Foundation Grants 0.00% 36711 Safety Conservation Grant 0.00% 36920 THS089-Police 0.00% 36921 Homeland Security - Police 0.00% 36922 Homeland Security - Fire 0.00% 36925 Violent Crime Intervention Grant 0.00% Use of Fund Balance 0.00% Total Revenues and Other Sourc: 177,431 8.99% EXPENDITURES 43150 Grants 177,431 200.45% Total Expenditures 200.45% Total Grant Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance fee 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 19.82% 35200 Drug Fines 20,000 34.04% 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 Source: 204,402 31.59% EXPENDITURES 42129 Drug Investigation and Control 204,402 27.64% Total Expenditures 27.64% Total Drug Investigation Fund 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 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 Source: 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 | ee 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 68.58% 34418 Extra Cans 1,500 72.00% 34420 Dumpster Rentals 9,000 47.78% 34422 Recycling - Transfer Station 4,000 98.23% 34426 Sale Of Mulch 100 88.00% 34430 Refuse Collection And Disposal 2,500 21.88% 36330 Sale of Equipment 0 0.00% 36350 Insurance Recoveries 0 0.00% Use of Fund Balance 44,296 0.00% Total Revenues and Other Sourc: 1,641,596 69.00% EXPENDITURES 43200 Solid Waste 1,641,596 62.97% Total Expenditures 1,641,596 1,377,346 62.97% Total Solid Waste Fund 0 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance peeoun Description BUDGET FY 2024 | FY 2025 YTD Avg Yr% 212 Debt Service Fund REVENUES 31920 Room Occupancy Tax 750,000 443,586 75.40% 36100 Interest Earnings 50,000 70,560 157.72% 37940 Transfer In 1,731,833 329,480 0.00% Use of Fund Balance it) 225,255 0.00% Total Revenues and Other Source: 2,531,833 1,068,881 25.45% 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 725,717 490,772 66.07% 49310 2015 - Exit One/Capital Projects 206,813 208,875 100.00% 49320 Capital Projects - Series 2024 0 0.00% 49410 Public Safety Capital Outlay Note 0 100.00% 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 53,530 100.00% Total Expenditures 1,961,851 1,068,881 63.34% Total TML Loan Fund 569,982 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance pecoum Description BUDGET FY 2024 | FY 2025 YTD Avg Yr% 341 Capital Improvement Fund REVENUES 33113 LPRF 2024 - C. CENTER 0 0.00% 33120 2015 Multi Modal 0 0.00% 36100 Interest 0 0.00% 36421 TN Am Water Grant 0 0.00% 36915 Bond Proceeds 12,000,000 6.36% 36990 Misc. Revenues 0 0.00% 36992 Hamilton County 1,000,000 0.00% 37940 Operating Transfers - Other Funds 276,657 0.00% Use of Fund Balance 176,319 0.00% Total Revenues and Other Sourc’ 13,452,976 7.33% EXPENDITURES 41100 Administrative 0 0.00% 41800 Bldg/Grounds Maint. 400,000 188,196 46.12% 41900 City Hall Complex ie) 0.00% 41920 Multi Purpose Pavillion 6,000,000 12.10% 43110 Multi Modal Project 0 0.00% 43121 N. Mack Smith 4,500,000 2.07% 43122 Resurfacing Projects 937,976 2.19% 43126 Spring Creek Project 0 0.00% 44410 Parks & Recreation 1,440,000 89.16% 44421 Splash Pad/Playground 0.00% 44423 Dog Park - Town Center 0.00% 44424 Animal Shelter Building 0.00% 44425 Dickert Pond Pier 0.00% 44426 Fuel Tank-Public Safety 0.00% 44430 C Center Upgrad 0.00% 44450 McBrien Complex 0.00% 46511 Community Development 31.94% Total Expenditures 13,452,976 22.50% Total Capital Projects Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance essen Description BUDGET FY 2024 | FY 2025 YTD |Avg Yr% 410 ARPA Fund REVENUES 37940 Transfer In 0 0.00% Use of Fund Balance 436,171 0.00% Total Revenues and Other Source: 436,171 0.00% EXPENDITURES 44424 Animal Shelter Facility (0) 0.00% 46490 Stormwater Projects - Ringgold Roz 436,171 0.00% Total Expenditures 436,171 199.11% Total Capital Projects Fund 0