City Manager's Report, March 2025

Summary Financial Statement of Revenues and Expenditures Mar-25 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 6,213,144 90.96% 31200 Property Taxes (Delinquent) 500,000 195,603 77.05% 31610 Local Sales Tax - Co. Trustee 4,740,000 3,160,376 68.06% 31611 Incremental State Sales Tax 8,597,436 7,397,436 91.91% 31710 Wholesale Beer Tax 440,000 313,612 67.76% 31800 State Net Allocation 300,000 73,230 29.06% 31810 Minimum Business Licenses 10,000 3,423 13.37% 31824 Solictors Permit 0 90 0.00% 31827 5% State Commission 30,000 5,123 27.38% 31912 Cable TV Franchise Tax 196,000 98,030 43.58% 31961 Liens Collected by Trustee 25,000 25,687 114.31% 32120 Wrecker Licenses 350 400 100.00% 32200 Alcoholic Beverage Tax 240,000 179,068 72.71% 32210 Beer Licenses & Etc. 9,500 7,131 66.89% 32220 Liquor Licenses 3,500 1,450 72.86% 32225 Fireworks Fees/Permits 3,000 400 0.00% 32226 Annual Fireworks Permit Fee 300 4,000 0.00% 32227 Vacation Rental Fee 0 ie} 0.00% 32610 Building Permits 225,000 78,750 39.44% 32615 Fire Preventions/Permits 1,000 1,390 194.00% 32620 Electrical Permits 30,000 14,187 55.25% 32630 Plumbing Permits 15,000 10,269 89.94% 32640 Natural Gas Permits 2,000 1,784 50.68% 32650 Excavating Permits 8,000 11,400 70.00% 32660 Zoning Permits 3,000 2,850 55.00% 32671 Regular Sign Permits 3,500 3,630 60.14% 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 21,620 16.78% 32960 Yard Sale Permits 200 30 50.00% 32990 Mechanical Permits 20,000 16,591 65.77% 33191 Appropriation St. of TN 300,000 300,000 100.00% 33410 Police In-Service 37,600 31,200 0.00% 33420 Police Bonus Sup. (e) 0 0.00% 33430 Fire In-Service 24,800 0 90.32% 33490 Police Retention 0 0 0.00% 33510 State Sales Tax 2,754,000 1,800,930 67.11% 33511 Telecom Sales Tax 5,000 3,185 63.45% 33512 Sportsbetting 38,000 29,467 92.27% 33513 Occupcity Tax 1,500 1,547 77.88% 33515 State Tax/Telecom 500 0 0.00% 33530 State Beer Tax 10,680 5,340 47.65% 33540 State Mixed Drink Tax 110,000 84,253 77.37% 33552 State City Streets 40,565 27,073 66.53% 33591 TVA Gross Receipts 266,004 136,057 50.62% 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 1,386 7.16% 34121 Clerks' Fees - Business Tax 2,000 1,490 59.25% 34211 Accident Report Charges 2,000 1,316 78.19% 34212 DL Reinstatement Fee 2,000 730 90.75% 34221 Ridgeside Contract 121,268 87,453 75.00% 34231 Police Services 1,000 882 366.77% 34314 Mowing 9,800 0 0.00% 34500 Donations New Shelter 5,000 3,930 51.20% 34515 Rabies/Spay 500 225 0.00% 34516 Registration 1,000 1,468 38.00% 34517 Adoption 1,500 1,077 89.00% 34518 Board & Impound Fees 1,000 535 39.50% 34520 A/S Donations-Designated 1,000 300 151.60% 34641 Indoor Soccer Income 188,760 180,246 105.36% 34642 Community Center Income 43,000 34,975 81.02% 34643 Outdoor Soccer Fees 81,320 83,970 109.61% 34644 Baseball Fees 41,550 42,303 94.66% 34645 Softball Fees 28,510 17,303 109.50% 34646 Gate 30,000 19,261 82.65% 34647 McBrien Complex 0 0 0.00% 34648 Adult League - Softball 30,000 28,615 99.63% 34649 Concerts/Events 10,000 715 65.14% 34651 Arena 145,000 95,457 75.94% 34652 Pavilion Rental 22,000 12,920 59.33% 34653 Track Rental 2,000 1,102 50.00% 34654 Field Rental 62,000 35,787 92.42% 34655 Amphitheater 16,000 10,679 46.98% 34656 Concessions 50,000 34,008 102.61% 34657 Overnight - Rv Rental 24,000 10,817 70.06% 34658 Tournament Team Fees 4,000 2,375 42.98% 34712 Sponsorship/Parks & Rec 5,000 4,650 197.60% 34720 Football Gate 5,000 4,939 84.91% 34751 Basketball Gate 20,000 17,433 87.30% 34742 Basketball Player Fees 22,850 22,470 68.17% 34743 Football Player Fees 23,530 21,063 135.72% 34744 Photography 4,200 567 0.00% 34745 Vending/Concessions 15,000 14,215 39.83% 34746 Cheerleading 2,270 940 121.15% 34747 Rent-Arena Equipment 25,000 17,519 132.22% 34749 Soccer Field Rentals 80,000 61,013 91.63% 34760 Library Charges 1,000 580 92.37% 34761 Library - Copies 1,000 643 180.07% 34794 C Center M. Fees 1,000 1,170 80.00% 35100 Court Fines & Costs 325,000 234,788 74.90% 35110 Fortfeiture of Bond 0 6,000 0.00% 35120 Public Defender Fees ie) 0 0.00% 35150 Diversion Filing 0 0 0.00% 36100 Interest Earnings 6,500 7,752 514.73% 36211 Rent - Cell Tower 12,925 39,694 75.00% 36310 Sale of Land 0 ) 0.00% 36330 Sale Of Equipment 10,000 1,625 36.09% 36350 Insurance Recoveries 50,000 57,234 58.78% FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance peeeeua Description BUDGET FY 2024 | FY 2025 YTD | Avg Yr% 36901 Pipes/Culverts 3,000 656 30.13% 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 10,551 8.63% 36992 Hamilton County 0 0 0.00% 37200 AHO - Fines/Court Costs 0 0) 0.00% Use of Fund Balance 0 0 0.00% Total Revenues 27,265,597 21,513,835 66.98% EXPENDITURES 41000 General Government 1,410,855 1,164,574 89.05% 41100 Administrative 1,186,508 756,489 70.94% 41111 City Council 119,117 69,884 61.63% 41210 Municipal Court 430,074 262,600 68.49% 41520 City Attorney 136,875 69,359 56.95% 41800 Buildings & Grounds Maintenance 354,585 183,244 72.72% 41900 City Hall Complex 56,500 37,048 86.17% 42100 Police 2,627,428 1,814,180 78.86% 42121 Criminal Investigation 962,325 78.48% 42123 Patrol 2,728,973 2,149,648 85.62% 42125 School Resource 349,475 51.62% 42125 Traffic Division 356,976 6.58% 42200 Fire Department 4,532,341 2,891,247 79.51% 42400 Building/Planning/Zoning 663,399 64.61% 43110 Highway And Street 582,500 65.09% 43120 Traffic Control & Street Markers 310,121 73.14% 43170 Transfer Station/Brush Pit/Fieet 12,100 150.06% 44140 Animal Control 375,709 71.36% 44410 Parks and Recreation 1,169,777 68.20% 44420 Multi-Purpose Recreation Bldg 324,649 73.00% 44430 Community Center 302,548 61.57% 44450 McBrien Complex 1,200 294,.46% 44610 Soccer - Recreation 69,400 95.65% 44620 Soccer - Indoor 108,200 92.27% 44630 Baseball/Softball 83,400 58.78% 44640 Football/Cheer 26,550 67.45% 44650 Adult Softball 39,250 81.64% 44700 Basketball 29,050 52.48% 44800 Libraries 296,906 68.49% 44810 History Museum 560 193.49% 46500 Community Development Programs 10,000 0.00% 47200 Economic Development 8,829,193 6,336,993 68.26% 49100 Debt Service 106,720 0.00% 49400 Capital Projects - Transfer Out 276,657 0.00% Total Expenditures 28,869,921 19,593,654 72.42% Total General Fund 1,920,181 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Accoun 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 60.69% 33551 State Gasoline And Motor Fuel Tax 66.55% 33558 City Transport Mod Tax (Electric) 2026.40% 36100 Interest Earnings 11.78% 36330 Sale of Equipment 0.00% Use of Fund Balance 0.00% Total Revenues and Other Sourc 1,299,238 58.29% EXPENDITURES 43190 State Street Aid 1,299,238 13.94% Total Expenditures 1,299,238 13.94% 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 - 2022 0.00% 33111 PEP Cyber Security Grant 0.00% 33114 TML Driver Safety Grant 50.00% 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 1.17% 36421 TN AM Grants 0.00% 36423 Animal Foundation Grants 0.00% 36711 Safety Conservation Grant 100.00% 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 Source: 40.21% EXPENDITURES 43150 Grants 131.15% Total Expenditures 131.15% Total Grant Fund 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 19.82% 35200 Drug Fines 20,000 108.67% 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 54.55% EXPENDITURES 42129 Drug Investigation and Control 204,402 27.64% Total Expenditures 204,402 27.64% Total Drug Investigation Fund 0 FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance eee Description BUDGET FY 2024 FY 2025 YTD Avg Yr % 130 Economic Development Fund REVENUE 31611 Inc. Sales Tax (BR) 8,779,193 62.47% 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: 8,779,193 62.47% EXPENDITURES Economic Development 6,787,697 80.80% Debt Payment 1,991,496 0.00% Total Expenditures 8,779,193 78.00% Total Economic Development Fund oO FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance fecoug 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 90.97% 34418 Extra Cans 1,500 80.00% 34420 Dumpster Rentals 9,000 50.00% 34422 Recycling - Transfer Station 4,000 104.53% 34426 Sale Of Mulch 100 127.00% 34430 Refuse Collection And Disposal 2,500 25.92% 36330 Sale of Equipment ie} 0.00% 36350 Insurance Recoveries 0 0.00% Use of Fund Balance 44,296 0.00% Total Revenues and Other Source: 1,641,596 91.19% EXPENDITURES 43200 Solid Waste 1,641,596 75.94% Total Expenditures 75.94% Total Solid Waste Fund FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance esau Description BUDGET FY 2024 | FY 2025 YTD |Avg Yr% 212 Debt Service Fund REVENUES 31920 Room Occupancy Tax 750,000 81.72% 36100 Interest Earnings 50,000 171.40% 37940 Transfer In 2,336,157 0.00% Use of Fund Balance ) 0.00% Total Revenues and Other Sourc: 3,136,157 1,068,88: 4 22.28% EXPENDITURES 49111 Camp Jordan - Phase Two - 2020 144,525 125,28: 2 87.84% 49114 Refunding Bond Issue - 2021 681,963 88,38 1 11.51% 49300 Series 2022 Bond Issue 725,717 490,77: 2 86.02% 49310 2015 - Exit One/Capital Projects 206,813 100.00% 49320 Capital Projects - Series 2024 604,324 25.04% 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 105,508 96.89% 49414 Public Safety - Lease Purchase 53,530 100.00% Total Expenditures 2,566,175 1 "068,88 41 54.06% Total TML Loan Fund 569,982 ) FISCAL YEAR ENDING 06/30/2025 Year-To-Date by Amount Variance Accoun Description BUDGET FY 2024 FY 2025 YTD Avg Yr% 341 Capital Improvement Fund REVENUES 33113 LPRF 2024 -C. CENTER 600,000 10.19% 33120 2015 Multi Modal ie) 0.00% 36100 Interest ie) 0.00% 36421 TN Am Water Grant ie) 0.00% 36915 Bond Proceeds 12,000,000 9.89% 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 1,209,319 0.00% Total Revenues and Other Sourc’ 15,085,976 11.13% EXPENDITURES 41100 Administrative 15,500 64.13% 41800 Bldg/Grounds Maint. 400,000 46.12% 41900 City Hall Complex 0 0.00% 41920 Multi Purpose Pavillion 6,000,000 17.52% 43110 Multi Modal Project 400,000 109.20% 43121 N. Mack Smith 4,500,000 2.17% 43122 Resurfacing Projects 937,976 2.76% 43126 Spring Creek Project 0 0.00% 44410 Parks & Recreation 1,440,000 89.16% 44421 Splash Pad/Playground 0 0.00% 44423 Dog Park - Town Center 0 0.00% 44424 Animal Shelter Building 0 0.00% 44425 Dickert Pond Pier 10,000 99.57% 44426 Fuel Tank-Public Safety 125,000 0.00% 44430 C Center Upgrad 1,200,000 11.99% 44450 McBrien Complex 7,500 100.00% 46511 Community Development 50,000 31.94% Total Expenditures 15,085,976 22.46% 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 0 0.00% Use of Fund Balance 436,171 996,611 0.00% Total Revenues and Other Sourc: 436,171 996,611 0.00% EXPENDITURES 44424 Animal Shelter Facility 0 370,072 0.00% 46490 Stormwater Projects - Ringgold Roz 436,171 626,539 0.00% Total Expenditures 199.11% Total Capital Projects Fund